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2008-10-27 Work Session Minutes
-CES w Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, OCTOBER 27, 2008 Present were Commissioners Dennis R. Luke, Michael M Daly and Tammy Baney. Also present were Dave Kanner, County Administrator; Erik Kropp, Deputy County Administrator; Susan Ross and Teresa Rozic, Property & Facilities; Rob Roy and Rima Wilson of Pacific Crest; Marty Wynne, Finance; Steve Griffin, Legal Counsel; and Hillary Borrud of The Bulletin. Chair Luke opened the meeting at 1:30 p.m. 1. Finance/Tax Update. Commissioner Luke said that the Bethlehem Inn debt stands out. Marty Wynn stated that it was not a normal borrowing from a fund. Based on statements made, there were to be fundraising efforts and CDBG grants, and a loan was not expected. Revenue was budgeted to pay for expenditures. Mr. Kanner said that the cash did not come from departments. The building was purchased, and a fund was established that is now running at a deficit, as there has never been revenue going into the fund. The agreement was with the City of Bend, which was supposed to work with Bethlehem Inn and do the fundraising part; then transfer the title. Bethlehem Inn is not a signatory to that agreement. Regarding the monthly investment report, the yield is better than expected. This is based on taxes collected. The amount is $254 million. Over 99,000 statements were sent out. The amount is up 9%, assessed values are up 6.6°A), but most of the increase is because of voter -approved issues. Minutes of Board of Commissioners' Work Session Monday, October 27, ?008 Page 1 of 5 Pages Commissioner Daly noted that corporate notes and FNMA are on the list. Mr. Wynne stated that those are federal instruments and are not risky. There appears to be no loss of principal in any of those investments. Also, there are some protections under State law. All banks contribute to collateralizing these funds. The pool dropped 75%; the loss was associated with the Lehman Brothers' failure. It has held steady since then. Commissioner Luke asked about the future of PERS. Mr. Kanner stated he hopes to have a more complete discussion on PERS soon. There are a lot of factors to consider. Mr. Wynne said that the rates for the next two years are based on valuation for 2007. There will be an advisory notice for 2008. What really matters is what happens in 2009. Oregon PERS is better shape than many other states. Mr. Wynne stated that overall finances are better than anticipated. He saw the trends last March. There are no significant changes in trends. Under the General Fund, the Clerk's numbers are still down. There is a projected savings from unfilled positions and beginning net working capital, which will probably be around $6 million next year. Community Development numbers continue to decline. The annual project operating revenue is $4.8 million, with expenditures of $6.8 million. Next year's budgeting will be difficult. They are on a holding pattern for the next bond issue. 2. Update on La Pine Affordable Housing Project. Rob Roy of Pacific Crest said there is a $205,000 funding gap. Pacific Crest would like to split the amount with the County. The choices are to not participate, to make a loan, or to allow for a grant. Minutes of Board of Commissioners' Work Session Monday, October 27, 008 Page 2 of 5 Pages He has a sense, after talking with those in the industry, that this is likely the last chance to have this project happen. They cannot fill the entire gap themselves and cannot find another source to help within the next four days. He is hoping that the County will help with this final aspect. The County is already committed to doing a lot. He would like to see a grant instead of a loan. A caveat is that the financial markets are volatile. The biggest problem is selling the tax credits. There will be a surplus in the next few months, resulting in 70 to 80 cents on the dollar. The RD 438 program could be a means, but could delay the project up to six months. Then the numbers could be in the 75 cents on the dollar range. They need to fill the gap and need the equity in a timely manner. Logic shows that it should be done quickly before things get worse. Teresa Rozic stated that there is a sizeable amount already committed towards the project, including engineering for roads, sewer and water extensions, and the property itself. To date the primary expenditure is the consultant's time preparing the survey and preparation of the plat, plus staff time, and an application for a partition. Commissioner Daly stated that he is not sure that the project can move forward without risk on the County's part. It could total $450,000 or more, excluding the land. The County has a lot of financial pressure on it in the near future. Mr. Roy said that from a timing standpoint, the County would not be at much risk at this point. They will have a firm commitment from the funding partner before it moves forward. His reaction is that if this move forward, the money will be on the table by the time of construction. The value of the tax credits gets locked in at closing, when documents from all of the lending sources, the State and County are handled. He now has letters of interest. There will be a lot of protection for the participants. Commissioner Luke pointed out that the land, road and utilities work is not a waste. It benefits the rest of the property. The main problem now is the cash Mr. Kanner asked about deferred payments. Mr. Roy said that he checked w th Oregon Housing, and because rents are relatively low, the cash flow is low. It is often deferred for five or ten years. It will take a while to get paid back. f :e would like to see the project completed before Christmas 2009. Minutes of Board of Commissioners' Work Session Monday, October 27, 2008 Page 3 of 5 Pages Commissioner Baney asked what the interest rate is when the County borrows from itself. Mr. Wynne stated that it is an average return on investments, and fluctuates. Ms. Ross added that there is also the business loan fund and others; there would be no need to borrow from departments. Commissioner Baney stated that she couldn't imagine another group coming forward to take on this project. The loan fund is there for a reason. The need is great in that part of the County. Mr. Kanner recommended that this be a loan, and that a follow-up be done in January to see where the other financing mechanisms are. No one can predict at. this time what will happen with tax credits or the economy in general. Commissioners Daly and Baney indicated they are supportive of going forward with the project. Commissioner Luke was also supportive, with some reservations. DALY: Move approval of going forward with the Pacific Crest Housing for the Little Deschutes Lodge Project; Mr. Kanner is to negotiate the terms of the loan and return to the Board with an update. BANEY: Second. VOTE: BANEY: Yes. DALY: Yes. LUKE: Chair votes yes. Commissioner Daly stated that the infrastructure improvements would benefi': the County in any case. Commissioner Baney asked that the City of La Pine )e informed of what is happening; although they are contributing nothing at this point, they are a beneficiary of this project. 3. Discussion of Oregon Tort Claims Act Task Force Proposals. Erik Kropp gave an overview of the proposals being considered. OHSU am the Trial Lawyers came out with a proposal that would mean a much higher liability level and a higher premium for excess coverage. Mr. Kanner said the current retention is $1 million. If a claim were above that, the premiums would go up for the excess coverage. There could be a different structure for medical lawsuits. Minutes of Board of Commissioners' Work Session Monday, October 27. 2008 Page 4 of 5 Pages Steve Griffin said that if there is a higher level, there is more incentive to go to trial than there is to settle. Mr. Kanner stated that AOC and the League of Oregon Cities have not taken a stand on this issue. There aren't that many self-insured local governments and they will take the biggest hit. Mr. Griffin said that, for the most part, limits could be kept where they are, as they cover 99% of potential claims. Commission Baney suggested that AOC make its position clear on this issue; perhaps this is on the agenda for this month's conference. 4. Update of Commissioners' Meetings and Schedules. None were discussed 5. Other Items. None were offered. Being no further discussion, the meeting adjourned at 4:10 p.m. DATED this 27th Day of October 2008 for the Deschutes County Board of Commissioners. ATTEST: Uw_t_ vd-ILI-( Recording Secretary Dennis R. Luke, Cha I Tammy Ba ey, Vic Chair ichael M. Daly, o missioner Minutes of Board of Commissioners' Work Session Monday, October 27, 2008 Page 5 of 5 Pages S wJ.. Vii► ,fit a Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, OCTOBER 27, 2008 1. Finance/Tax Update — Marty Wynne 2. Update on La Pine Affordable Housing Project 3. Discussion of Oregon Tort Claims Act Task Force Proposals — Erik Kropp 4. Update of Commissioners' Meetings and Schedules 5. Other Items PLEASE NOTE: At any time during this meeting, an executive session could be called to address issues relating to ORS 192.660(2) (e), real property negotiations; ORS 192.660(2) (h), pending or threatened litigation; or ORS 192.660(2) (b), personnel issues Meeting dates, times and discussion items are subject to change. All meetings are conducted in the Board of Commissioners' meeting root s at 1300 NW Wall St., Bend, unless otherwise indicated. If you have questions regarding a meeting, please call 388-6572. Deschutes County meeting locations are wheelchair accessible. Deschutes County provides reasonable accommodations for persons with disabilities. For deaf, hearing impaired or speech disabled, dial 7-1-1 to access the state transfer relay service for TTY. Please call (541) 388-6571 regarding alternative formats or for further information. N coV 0 o e-mail address 0710 ray a in 3/c c 4 x u. • v 'h 4 Ci Phone # _ r .. Residence Phone # 1 M Z V�lr. -. VI v, Q N L 4 c 4- .0 K 2 6r N Work Session (Please Print) E 2 Z -Z b4 ca a o 04) n Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA October 22, 2008 (1) Monthly Investment Report (2) September Financials (3) Bond Issue Update (4) Property Tax Collection Update ' Il- l Il' 1 !.'m : rea • o eschutes ount • ta/ Investment 'ort olio Investment Income Fiscal Year 2008-09 Sep -08 LL Y -T -D 0 c 0 co 0) ER 282,266 918,040 (14,113) (45,902) Investment Income - Net $ 268,153 $ 872,138 I 0 0 N ' N 00 N 69 11 Investments By County Function General $102,773,956 Total Investments $102,773,956 0 o o o .. e O O M O O co O O O f- O O O P ti ars:O M O T (LC) M c) co (Off I O Q) I� N0 co -M o ▪ (cn n N co- co (7 N CO O T U. S. Treasuries Total Investments Average Maturity in Days t0 i 0 0 0 0 0 O O (f) U) O 0 0 O O N. N N N r r r iii N E 0 7 0 (6 Xco ,) O Q• om) 2 O O• o � Q (0 O T 0 • O - O • C CO • 0 0 (o O D LL m Time Certificates Q) (co 0 O Z 43 2 E o E- o O 0 0 Total Portfolio: By Investment Types 7-0 w ) N U o a = N- o o rn w LL Q a) E U o F- -E co • a ci a z E 1- Market Value Original Cost 'O a 0 N 0 A O 0: 0 VrC 0 O. 0 O A A' 0 N J O c0 c0 c0 - T a) O, a) O;O 0. O; O; O O O U' U U U U'' 0:0 U U U U: U! U U U '150L) ' U; U U U 0:0 U' U i.e.' U. N' U U (- O U g o U' N o U. z z z z z2z zzz z z z z z'z, oIZz!zz z z C.;o zlo;z Cr U-� Q'O. 7 O. O. O (0 0) :, (h, CO, 0 N 0) 0 0 CO CO;0) CO,CO O h 0 CO.h 0 (0' h,, 0 0 h (h; N 7 ,-! 0: 0 CO 0 0 0 0' N. o o N cO• (0 (0 N 0) (0 0 O r....,0:..- coon : 0) O (0 O co.0 0l (0 N (O O N 0, (0 N 7 O O. h O O' co! O N Cr 0 0 0 m, h, c O O riN 0 CO' CO O ; 0, O N (0 0:, M CO N 0 N O O h : CO! 7 7 0 O O h o- 6 0o co; N O co, (0 nh: 7 O O: NM: 0) co,1 O: CO. 0 0 CO.(O: CO ' n, ) c0 . c0 N 7 N n 0p O O . 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J -1:2 =.2 2 N 1, m.2 (.2: 0, 01 U) U)LL:Z ca z, O 2:11...2.2'.2Z•0iZ Z'�:. 0, O]ILL-O'u.'Um2i LLLL0 1111.0) LL'.LI. !.!,i LL:LL 0,1.1_:0 LL'L1.:J1 Q 0 O:,LL m 0.0 c.) _J a_- z>wa N 01.7:7 4n.Z40. ('0,000, 1-1- Memorandum Date: October 15, 2008 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find September 2008 financial reports for the following funds: General (001), Community Justice — Juvenile (230), Sheriffs (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 Three Months Ended September 30, 2008 Year to Date Budget Actual Variance IFY % 1 Coil. % RESOURCES: Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% Revenues Property Taxes Gen. Rev. - excl. Taxes Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Total Revenues Revised Year End $ Budget _ Projection Variance $ 6,050,000 $ 6,461,433 $ 411,433 4,855,375 368,301 (4,487,074) 25% 2% a); 19,421,500 652,215 1,082,219 430,004 25% 41°l°" '"` 2,608,861 215,323 274,373 59,050 25% 32% "b) 861,290 428,903 297,564 (131,339) 25% 17% d) 1,715,612 3,275 4,360 1,085 25% 33% b) 13,098 89,119 72,367 (16,752) 25% 20% 356,474 49,837 66,427 16,590 25% 33% b) 199,346 17,500 17,864 364 25% 26% b) 70,000 25,520 25,526 6 25% 25% ='" 102,080 500 498 (2) 25% 25% 2,000 19,421,500 2,608,861 861,290 1,115,612 13,098 356,474 199,346 70,000 102,080 2,000 (600,000) 6,337,567 2,209,499 (4,128,068) 25% 9% 25,350,261 24,750,261 (600,000) TOTAL RESOURCES 12,387,567 8,670,932 (3,716,635) 25% 28% 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 Exp. % 913,523 780,427 133,096 25% 21% """ ' 3,654,092 3,654,092 384,813 278,556 106,257 25% 18% 1,539,252 1,539,252 15,456 16,871 (1,415) 25% 27% ' 61,823 61,823 1,203,816 1,124,720 79,096 25% 23% 4,815,262 4,815,262 197,260 184,427 12,833 25% 23% 789,040 789,040 59,241 57,155 2,086 25% 24% 236,965 236,965 63,608 59,830 3,778 25% 24% 254,431 254,431 26,696 25,433 1,263 25% 24% 106,784 106,784 289,306 187,956 101,350 25% 16% 1,157,222 1,157,222 1,409,959 1,409,959 25% n/a c) 5,639,836 5,639,836 4,563,678 2,715,375 1,848,303 25% 15% 18,254,707 12,614,871 5,639,836 Transfers Out 3,254,522 3,249,397 5,125 25% 25% 13,018,088 13,018,088 TOTAL REQUIREMENTS 7,818,200 5,964,772 1,853,428 25% 19% ` 31,272,795 25,632,959 5,639,836 NET (Resources - Requirements) 4,569,367 2,706,160 (1,863,207) ** 127,466 5,578,735 5,451,269 * Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with FF&C, 2008 borrowing. a) Approximately 85% of annual property tax receipts are collected in October and November. b) Majority of the revenue received quarterly, YTD Actual includes two quarterly payments. c) The Contingency in the Original Budget was $5,905,383. The $265,547 decrease is due to an appropriation transfer of (1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers Cut for Crime Prevention (Fund 115) and (3) $127,466 of appropriation transferred to Fund 115. d) Based on three months of actual activity, Clerk's Office revenues are projected to be less 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 Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FFY % Coll. % RESOURCES: Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% Revenues Federal Grants 46,269 27,054 (19,215) 25% SB #1065 -Court Assess. 16,000 13,360 (2,640) 25% Discovery Fee 4,000 5,036 1,036 25% Food Subsidy 9,750 6,561 (3,189) 25% Juvenile Crime Prevention 91,043 (91,043) 25% Inmate/Prisoner Housing 15,000 8,100 (6,900) 25% Inmate Commissary Fees 125 137 12 25% Contract Payments 85,924 43,533 (42,391) 25% Miscellaneous 75 354 279 25% MIP Diversion Fees 400 290 (110) 25% Interest on Investments 7,500 11,430 3,930 25% Leases 3,150 1,099 (2,051) 25% Grants - Private 25 25 25% Level 7 22,500 (22,500) 25% Total Revenues 301,736 116,979 (184,757) 25% 15%;a)c)' 21% 31% 17% 0% 14% 27% 13% 118% 18% 38% :. n/a 0%''c)e) 10% d). $1,090,000 $1,161,149 $ 71,149 185,075 124,242 (60,833) 64,000 64,000 16,000 16,000 39,000 39,000 364,171 377,770 13,599 60,000 60,000 500 500 343,696 309,696 (34,000) 300 354 54 1,600 1,600 30,000 33,000 3,000 12,600 12,600 - 25 25 90,000 80,000 (10,000) 1,206,942 1,118,787 (88,155) Transfers In -General Fund 1,501,960 1,501,960 - 25% 25% " 6,007,840 6,007,840 TOTAL RESOURCES 2,893,696 2,780,088 (113,608) 25% 33% .% 8,304,782 8,287,776 (17,006) REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services Exp. % 732,129 725,444 6,685 25% 25% 2,928,514 2,912,514 16,000 Materials and Services 410,965 339,039 71,926 25% 21% 1,643,861 1,643,861 Capital Outlay 25 - 25 25% 0% 100 - 100 Juvenile Resource Center Personal Services 723,594 643,998 79,596 25% 22% 2,894,375 2,814,375 80,000 Materials and Services 51,893 53,534 (1,641) 25% 26% 207,573 207,573 Capital Outlay 25 - 25 25% 0% 100 - 100 Contingency 157,565 - 157,565 25% n/a 630,259 - 630,259 TOTAL REQUIREMENTS 2,076,196 1,762,015 314,181 25% 21% 8,304,782 7,578,323 726,459 NET (Resources - Requirements) 817,500 1,018,073 200,573 709,453 709,453 a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis. b) Billing submitted monthly for reimbursement. July and August reimbursement received in September. c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award. d) CEOJJC has placed the Administrative Analyst position on their payroll and assumed 100% responsibility for this position as of October 1st. Projections adjusted to reflect the ending of reimbursements from CEOJJC to partially fund this position. DHS payments for current fiscal year Maplestar program should be received by October. e) Budget for Level 7 revenues overestimated by $10,000. f) Personnel Services projection decreased to reflect salary savings on unfilled positions. Year End Budget Projection Variance 15%;a)c)' 21% 31% 17% 0% 14% 27% 13% 118% 18% 38% :. n/a 0%''c)e) 10% d). $1,090,000 $1,161,149 $ 71,149 185,075 124,242 (60,833) 64,000 64,000 16,000 16,000 39,000 39,000 364,171 377,770 13,599 60,000 60,000 500 500 343,696 309,696 (34,000) 300 354 54 1,600 1,600 30,000 33,000 3,000 12,600 12,600 - 25 25 90,000 80,000 (10,000) 1,206,942 1,118,787 (88,155) Transfers In -General Fund 1,501,960 1,501,960 - 25% 25% " 6,007,840 6,007,840 TOTAL RESOURCES 2,893,696 2,780,088 (113,608) 25% 33% .% 8,304,782 8,287,776 (17,006) REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services Exp. % 732,129 725,444 6,685 25% 25% 2,928,514 2,912,514 16,000 Materials and Services 410,965 339,039 71,926 25% 21% 1,643,861 1,643,861 Capital Outlay 25 - 25 25% 0% 100 - 100 Juvenile Resource Center Personal Services 723,594 643,998 79,596 25% 22% 2,894,375 2,814,375 80,000 Materials and Services 51,893 53,534 (1,641) 25% 26% 207,573 207,573 Capital Outlay 25 - 25 25% 0% 100 - 100 Contingency 157,565 - 157,565 25% n/a 630,259 - 630,259 TOTAL REQUIREMENTS 2,076,196 1,762,015 314,181 25% 21% 8,304,782 7,578,323 726,459 NET (Resources - Requirements) 817,500 1,018,073 200,573 709,453 709,453 a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis. b) Billing submitted monthly for reimbursement. July and August reimbursement received in September. c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award. d) CEOJJC has placed the Administrative Analyst position on their payroll and assumed 100% responsibility for this position as of October 1st. Projections adjusted to reflect the ending of reimbursements from CEOJJC to partially fund this position. DHS payments for current fiscal year Maplestar program should be received by October. e) Budget for Level 7 revenues overestimated by $10,000. f) Personnel Services projection decreased to reflect salary savings on unfilled positions. Sheriff - Fund 255 Statement of Financial Operating Data Three Months Ended September 30, 2008 Budget Year to Date Actual Variance FY%1 Coll.% RESOURCES: Beg. Net Working Capital $ Revenues Law Enf Dist Countywide Law Enf Dist Rural Interest Total Revenues 5,005,375 3,091,955 $ 138,600 $ 138,600 100% 3,679,905 (1,325,470) 25% 2,905,421 (186,534) 25% 17,084 17,084 25% 8,097,330 TOTAL RESOURCES 8,097,330 REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 560,327 Civil Automotive/Communications Investigations/Evidence Patrol/Civil/Comm Supp Records Adult Jail Court Security Emergency Services Special Services Division Regional Work Center Training Division Non -Departmental Contingency 296,183 326,867 427,700 1,949,487 166,426 2,465,627 53,784 43,856 318,909 664,700 60,695 10,931 739,341 Transfers Out 12,500 n/a $ $ 138,600 $ 138,600 18% a) 20,021,501 20,021,501 23% a) 12,367,820 12,367,820 n/a 17,084 17,084 6,602,410 (1,494,920) 25% 20% 32,389,321 32,406,405 17,084 6,741,010 (1,356,320) 25% 492,148 256,764 455,499 417,624 1,820,830 156,532 1,952,367 48,538 42,014 261,849 599,875 57,856 10,931 12,500 68,179 25% 39,419 25% (128,632) 25% 10,076 25% 128,657 25% 9,894 25% 513,260 25% 5,246 25% 1,842 25% 57,060 25% 64,825 25% 2,839 25% 25% 739,341 25% TOTAL REQUIREMENTS 8,097,333 NET (Resources - Requirements) 21% 32,389,321 32,545,005 155,684 Exp. % 22% ` 2,241,306 22% 1,184,729 35% b) 1,307,464 24% c) 1,710,801 23% 7,797,946 24% 665,705 20% d) 9,862,507 23% 215,135 24% 175,424 21% 1,275,636 23% ` e) 2,658,798 24% 242,780 25% 43,725 n/a 2,957,365 25% 25% 2,241,306 1,184,729 1,307,364 1,656,801 7,797,946 665,605 9,662,507 215,035 175,324 1,275,636 2,658,798 242,680 43,725 100 54,000 100 200,000 100 100 100 - 2,957,365 50,000 50,000 6,585,327 1,512,006 25% 20% 32,389,321 29,177,456 3,211,865 (3) 155,683 155,686 - 3,367,549 3,367,549 Year End Budget Projection Variance n/a $ $ 138,600 $ 138,600 18% a) 20,021,501 20,021,501 23% a) 12,367,820 12,367,820 n/a 17,084 17,084 6,602,410 (1,494,920) 25% 20% 32,389,321 32,406,405 17,084 6,741,010 (1,356,320) 25% 492,148 256,764 455,499 417,624 1,820,830 156,532 1,952,367 48,538 42,014 261,849 599,875 57,856 10,931 12,500 68,179 25% 39,419 25% (128,632) 25% 10,076 25% 128,657 25% 9,894 25% 513,260 25% 5,246 25% 1,842 25% 57,060 25% 64,825 25% 2,839 25% 25% 739,341 25% TOTAL REQUIREMENTS 8,097,333 NET (Resources - Requirements) 21% 32,389,321 32,545,005 155,684 Exp. % 22% ` 2,241,306 22% 1,184,729 35% b) 1,307,464 24% c) 1,710,801 23% 7,797,946 24% 665,705 20% d) 9,862,507 23% 215,135 24% 175,424 21% 1,275,636 23% ` e) 2,658,798 24% 242,780 25% 43,725 n/a 2,957,365 25% 25% 2,241,306 1,184,729 1,307,364 1,656,801 7,797,946 665,605 9,662,507 215,035 175,324 1,275,636 2,658,798 242,680 43,725 100 54,000 100 200,000 100 100 100 - 2,957,365 50,000 50,000 6,585,327 1,512,006 25% 20% 32,389,321 29,177,456 3,211,865 (3) 155,683 155,686 - 3,367,549 3,367,549 RESOURCES: Beg. Net Working Capital Total Revenues TOTAL RESOURCES REQUIREMENTS: Sheriffs Services SHERIFF -Expenditure Detail Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual 1 Variance FY%[Coll. % Revised Budget Year End Projection Variance $ - $ 138,600 $ 138,600 100% n/a 'i $ - $ 138,600 $ 138,600 8,097,330 6,602,410 (1,494,920) 25% 20% 32,389,321 32,406,405 17,084 8,097,330 6,741,010 (1,356,320) 25% 21/ 32,389,321 32,545,005 155,684 Exp. % Personnel 286,532 270,907 15,625 25% 24% 1,146,126 1,146,126 Materials & Services 205,670 220,371 (14,701) 25% 27% 822,680 822,680 Capital Outlay 68,125 870 67,255 25% o% 272,500 272,500 Total Sheriff's Services 560,327 492,148 68,179 2,241,306 2,241,306 Civil Personnel 272,205 242,586 29,619 25% 22% 1,088,818 1,088,818 Materials & Services 16,045 14,178 1,867 25% 22% 64,179 64,179 Capital Outlay 7,933 - 7,933 25% 0% 31,732 31,732 Total Civil 296,183 256,764 39,419 1,184,729 1,184,729 Automotive/Communications Personnel 96,362 82,545 13,817 25% 21% 385,449 385,449 Materials & Services 230,479 372,954 (142,475) 25% 40% 921,915 921,915 Capital Outlay 25 - 25 25% o%. 100 - 100 Total Automotive/Communications 326,866 455,499 (128,633) 1,307,464 1,307,364 100 Investigations/Evidence Personnel 357,880 347,108 10,772 25% 24% 1,431,519 1,431,519 Materials & Services 63,821 70,516 (6,695) 25% 28% 255,282 201,282 54,000 Capital Outlay 6,000 - 6,000 25% 0%' 24,000 24,000 - Tota Investigations/Evidence 427,701 417,624 10,077 1,710,801 1,656,801 54,000 Patrol/Civil/Comm Support Personnel 1,729,139 1,628,947 100,192 25% 24% 6,916,557 6,916,557 Materials & Services 135,327 127,304 8,023 25% 24% 541,309 541,309 Capital Outlay 85,020 64,579 20,441 25% 19% 340,080 340,080 - Total Patrol/Civil/Comm Supp 1,949,486 1,820,830 128,656 7,797,946 7,797,946 Records Personnel 145,562 142,061 3,501 25% 24% 582,246 582,246 Materials & Services 20,840 14,471 6,369 25% 17% 83,359 83,359 - Capital Outlay 25 25 25% 0% 100 - 100 Total Records 166,427 156,532 9,895 665,705 665,605 100 Adult Jail Personnel 1,879,098 1,699,676 179,422 25% 23% 7,516,390 7,316,390 200,000 Materials & Services 341,279 246,052 - 95,227 25% 18% 1,365,117 1,365,117 Capital Outlay 245,250 6,639 238,611 25% 1% 981,000 981,000 - Total Adult Jail 2,465,627 1,952,367 513,260 9,862,507 9,662,507 200,000 Court Security Personnel 49,877 47,140 2,737 25% 24% . 199,506 199,506 Materials & Services 3,882 1,398 2,484 25% 9% 15,529 15,529 Capital Outlay 25 - 25 25% 0% 100 - 100 Total Transport/Court Security 53,784 48,538 5,246 215,135 215,035 100 Emergency Services Personnel 39,633 39,250 383 25% 25%, 158,532 158,532 Materials & Services 4,198 2,764 1,434 25% 16% 16,792 16,792 Capital Outlay 25 25 25°/ 0% 100 - 100 Total Emergency Services 43,856 42,014 1,842 175,424 175,324 100 Special Services Personnel 204,141 231,251 (27,110) 25% 28% 816,563 816,563 Materials & Services 43,232 30,598 12,634 25% 18% 172,928 172,928 Capital Outlay 71,536 - 71,536 25% 0% 286,145 286,145 Total Special Services 318,909 261,849 57,060 1,275,636 1,275,636 Regional Work Center Personnel 542,880 554,826 (11,946) 25% 26% • 2,171,520 2,171,520 Materials & Services 113,820 45,049 68,771 25% 10°%° 455,278 455,278 Capital Outlay 8,000 - 8,000 25% 0% 32,000 32,000 Total Regional Work Center 664,700 599,875 64,825 2,658,798 2,658,798 Training Personnel 48,348 42,184 6,164 25% 22% 193,391 193,391 Materials & Services 12,322 15,672 (3,350) 25% 32% 49,289 49,289 Capital Outlay 25 - 25 25% 0% 100 100 Total Training 60,695 57,856 2,839 242,780 242,680 100 Non -Departmental Materials & Services 10,931 10,931 25% 25% 43,725 43,725 Transfers Out 12,500 12,500 - 25% 25% 50,000 50,000 Contingency 739,341 - 739,341 25% n/a 2,957,365 2,957,365 Total Non -Departmental 762,772 23,431 739,341 3,051,090 93,725 2,957,365 Total Requirements 8,097,333 6,585,327 1,512,006 25% 20%. 32,389,321 29,177,456 3,211,865 NET (Resources - Requirements) (3) 155,683 155,686 - 3,367,549 3,367,549 Sheriff Notes Statement of Financial Operating Data Three Months Ended September 30, 2008 a) IGA with Countywide & Rural Law Enforcement Districts based on actual costs. 1st Quarter expenditures are less than budgeted. b) Automotive/Communications variance due to purchase of services and supplies for new car preparation in Quarter 1. c) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not renewed. d) Adult Jail variance due to delays in filling four positions: one Sergeant, two Correction Deputies and one Maintenance Worker. In addition, expenditures for the control system replacement project will be incurred later in the year. The delays in hiring will result in expenditures Tess than budgeted for the year of approximately $200,000. e) Work Center variance due to timing of expenditures for inmate Addictions Treatment programs and other expenses related to inmate population. Sheriff 701 Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 25% n/a „". " $ 2,560,294 $2,611,374 $ 51,080 Revenues Tax Revenues - Current 3,642,148 - (3,642,148) 25% 0% a) 14,568,591 14,568,591 Tax Revenues - Prior 67,363 245,393 178,030 25% 91% a) 269,452 269,452 Federal Grants 5,000 (5,000) 25% n/a 20,000 20,000 State Grant 11,289 17,063 5,774 25% 38% 45,156 45,156 Transp. of State Wards 1,250 - (1,250) 25% 0% 5,000 5,000 SB 1145 483,955 483,955 25% 25% _:''; 1,935,819 1,935,819 Des Cty Court Security 32,250 32,151 (99) 25% 25% " 129,000 129,000 Des Cty Juvenile Contract 6,000 904 (5,096) 25% 4%, 24,000 24,000 DC Fair & Expo Center - 5,415 5,415 25% n/a - 5,415 5,415 Inmate Commissary Fees 15,000 13,833 (1,167) 25% 23% ", ` 60,000 60,000 Work Center Work Crews 37,500 6,285 (31,215) 25% 4% b) 150,000 150,000 Concealed Handgun Classes 400 600 200 25% n/a 1,600 1,600 Soc Sec Incentive -Fed 1,000 2,400 1,400 25% 60% 4,000 4,000 Miscellaneous 125 482 357 25% 96% 500 500 Oregon Mentors - 214 214 25% n/a - 500 500 Medical Services Reimb 3,000 4,114 1,114 25% 34% 12,000 12,000 Restitution 263 147 (116) 25% 14% 1,050 1,050 Sheriff Fees 38,404 40,310 1,906 25% 26% 153,615 153,615 Interest 11,250 5,637 (5,613) 25% 13% 45,000 45,000 Interest on Unsegregated 900 346 (554) 25% 10% 3,600 3,600 Rentals 8,205 10,942 2,737 25% 33% 32,824 32,824 - Donations - 48 48 25% n/a 48 48 Total Revenues 4,365,302 870,239 (3,495,063) 25% 5% 17,461,207 17,467,170 5,963 TOTAL RESOURCES 6,925,596 3,481,613 (3,443,983) 25% 17% _ . 20,021,501 20,078,544 57,043 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 5,005,376 Exp. % 3,679,905 1,325,471 25% 18% c) 20,021,501 20,021,501 TOTAL REQUIREMENTS 5,005,376 3,679,905 1,325,471 25% 18% 20,021,501 20,021,501 NET (Resources - Requirements) 1,920,220 (198,292) (2,118,512) 57,043 57,043 a) Approximately 85% of the property taxes are collected in October and November. b) Timing of payments for work crews. Expect revenue to increase as work crews expand. c) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted. Year End Budget Projection Variance , RESOURCES: Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 25% n/a „". " $ 2,560,294 $2,611,374 $ 51,080 Revenues Tax Revenues - Current 3,642,148 - (3,642,148) 25% 0% a) 14,568,591 14,568,591 Tax Revenues - Prior 67,363 245,393 178,030 25% 91% a) 269,452 269,452 Federal Grants 5,000 (5,000) 25% n/a 20,000 20,000 State Grant 11,289 17,063 5,774 25% 38% 45,156 45,156 Transp. of State Wards 1,250 - (1,250) 25% 0% 5,000 5,000 SB 1145 483,955 483,955 25% 25% _:''; 1,935,819 1,935,819 Des Cty Court Security 32,250 32,151 (99) 25% 25% " 129,000 129,000 Des Cty Juvenile Contract 6,000 904 (5,096) 25% 4%, 24,000 24,000 DC Fair & Expo Center - 5,415 5,415 25% n/a - 5,415 5,415 Inmate Commissary Fees 15,000 13,833 (1,167) 25% 23% ", ` 60,000 60,000 Work Center Work Crews 37,500 6,285 (31,215) 25% 4% b) 150,000 150,000 Concealed Handgun Classes 400 600 200 25% n/a 1,600 1,600 Soc Sec Incentive -Fed 1,000 2,400 1,400 25% 60% 4,000 4,000 Miscellaneous 125 482 357 25% 96% 500 500 Oregon Mentors - 214 214 25% n/a - 500 500 Medical Services Reimb 3,000 4,114 1,114 25% 34% 12,000 12,000 Restitution 263 147 (116) 25% 14% 1,050 1,050 Sheriff Fees 38,404 40,310 1,906 25% 26% 153,615 153,615 Interest 11,250 5,637 (5,613) 25% 13% 45,000 45,000 Interest on Unsegregated 900 346 (554) 25% 10% 3,600 3,600 Rentals 8,205 10,942 2,737 25% 33% 32,824 32,824 - Donations - 48 48 25% n/a 48 48 Total Revenues 4,365,302 870,239 (3,495,063) 25% 5% 17,461,207 17,467,170 5,963 TOTAL RESOURCES 6,925,596 3,481,613 (3,443,983) 25% 17% _ . 20,021,501 20,078,544 57,043 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 5,005,376 Exp. % 3,679,905 1,325,471 25% 18% c) 20,021,501 20,021,501 TOTAL REQUIREMENTS 5,005,376 3,679,905 1,325,471 25% 18% 20,021,501 20,021,501 NET (Resources - Requirements) 1,920,220 (198,292) (2,118,512) 57,043 57,043 a) Approximately 85% of the property taxes are collected in October and November. b) Timing of payments for work crews. Expect revenue to increase as work crews expand. c) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted. RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants US Forest Service State Grant SB #1065 Court Assessment Marine Board License Fee Narcotic Task Force Des Cty General Fund Grnt Des Cty Transient Room Tax Des Cty Other Grant City of Sisters Des Cty Tax/Fin Contract Des Cty CDD Contract Des Cty Solid Waste Cntrt Des Cty Clerk/Election Security & Traffic Reimb Seat Belt Program Miscellaneous Sheriff Fees Court Fines & Fees Impound Fees Interest Interest on Unsegregated Grants - Private Sale of Equip & Material Total Revenues TOTAL RESOURCES Sheriff 702 Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual j Varian -c-] FY % Coll. % $1,169,561 $ 1,178,512 $ 8,951 25% n/a = $ 1,169,561 $1,178,512 $ 8,951 1,774,208 - (1,774,208) 25% 0%;a) 7,096,836 7,096,836 32,196 139,137 106,941 25% 108% a) 128,785 239,137 110,352 7,125 3,542 (3,583) 25% 12% 28,500 28,500 18,000 6,000 (12,000) 25% 8% 72,000 72,000 19,848 10,728 (9,120) 25% 14% 79,392 79,392 16,750 13,360 (3,390) 25% 20% 67,000 67,000 24,736 (24,736) 25% 0%, b) 98,944 98,944 27,500 27,500 25% 25% c) • 110,000 27,500 (82,500) 53,745 (53,745) 25% 0% d) 214,980 214,980 608,755 608,755 - 25% 25% 2,435,020 2,435,020 31,542 (31,542) 25% 0%,e) 126,167 126,167 98,314 100,004 1,690 25% 25% 393,255 393,255 688 - (688) 25% 0% 2,750 2,750 13,591 13,591 - 25% 25% 54,365 54,365 13,591 13,591 - 25% 25% 54,365 54,365 750 - (750) 25% 0% 3,000 3,000 6,500 1,316 (5,184) 25% 5% 26,000 26,000 1,500 1,975 475 25% 33% 6,000 6,000 625 2,175 1,550 25% n/a 2,500 2,500 1,250 1,663 413 25% n/a , '' 5,000 5,000 21250 29,272 8,022 25% 34% ` 85,000 85,000 18,750 18,200 (550) 25% 24% 75,000 75,000 7,500 (307) (7,807) 25% -1% 30,000 30,000 600 169 (431) 25% 7%S'': 2,400 2,400 4,000 4,000 25% n/a 4,000 4,000 250 295 45 25% 30%. 1,000 1,000 2,799,564 994,966 (1,804,598) 25% 9% = ,` 11,198,259 11,230,111 31,852 3,969,125 2,173,478 (1,795,647) 25% 18% 12,367,820 12,408,623 40,803 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 3,091,955 Exp. % 2,905,421 186,534 25% 23%`; f) 12,367,820 12,367,820 TOTAL REQUIREMENTS 3,091,955 2,905,421 NET (Resources - Requirements) 186,534 25% 23% 12,367,820 12,367,820 877,170 1731,943) (1,609,113) 40,803 40,803 a) Approximately 85% of the property taxes are collected in October and November. b) Marine Board fees for marine patrol are received semi-annually in Feb. and June. c) Additional Byrne Grant revenue unlikely to be received this year. d) Payment from Deschutes County (General Fund) will be made in June 2009. e) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009. f) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted. Year End Budget Projection Variance $1,169,561 $ 1,178,512 $ 8,951 25% n/a = $ 1,169,561 $1,178,512 $ 8,951 1,774,208 - (1,774,208) 25% 0%;a) 7,096,836 7,096,836 32,196 139,137 106,941 25% 108% a) 128,785 239,137 110,352 7,125 3,542 (3,583) 25% 12% 28,500 28,500 18,000 6,000 (12,000) 25% 8% 72,000 72,000 19,848 10,728 (9,120) 25% 14% 79,392 79,392 16,750 13,360 (3,390) 25% 20% 67,000 67,000 24,736 (24,736) 25% 0%, b) 98,944 98,944 27,500 27,500 25% 25% c) • 110,000 27,500 (82,500) 53,745 (53,745) 25% 0% d) 214,980 214,980 608,755 608,755 - 25% 25% 2,435,020 2,435,020 31,542 (31,542) 25% 0%,e) 126,167 126,167 98,314 100,004 1,690 25% 25% 393,255 393,255 688 - (688) 25% 0% 2,750 2,750 13,591 13,591 - 25% 25% 54,365 54,365 13,591 13,591 - 25% 25% 54,365 54,365 750 - (750) 25% 0% 3,000 3,000 6,500 1,316 (5,184) 25% 5% 26,000 26,000 1,500 1,975 475 25% 33% 6,000 6,000 625 2,175 1,550 25% n/a 2,500 2,500 1,250 1,663 413 25% n/a , '' 5,000 5,000 21250 29,272 8,022 25% 34% ` 85,000 85,000 18,750 18,200 (550) 25% 24% 75,000 75,000 7,500 (307) (7,807) 25% -1% 30,000 30,000 600 169 (431) 25% 7%S'': 2,400 2,400 4,000 4,000 25% n/a 4,000 4,000 250 295 45 25% 30%. 1,000 1,000 2,799,564 994,966 (1,804,598) 25% 9% = ,` 11,198,259 11,230,111 31,852 3,969,125 2,173,478 (1,795,647) 25% 18% 12,367,820 12,408,623 40,803 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 3,091,955 Exp. % 2,905,421 186,534 25% 23%`; f) 12,367,820 12,367,820 TOTAL REQUIREMENTS 3,091,955 2,905,421 NET (Resources - Requirements) 186,534 25% 23% 12,367,820 12,367,820 877,170 1731,943) (1,609,113) 40,803 40,803 a) Approximately 85% of the property taxes are collected in October and November. b) Marine Board fees for marine patrol are received semi-annually in Feb. and June. c) Additional Byrne Grant revenue unlikely to be received this year. d) Payment from Deschutes County (General Fund) will be made in June 2009. e) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009. f) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted. HEALTH Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FY % Coll. % Revised Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% = $ 707,000 $ 972,436 $ 265,436 Revenues Medicare Reimbursement 1,000 114 (886) 25% 3% 4,000 4,000 State Grant 398,454 390,449 (8,005) 25% 24% 1,593,814 1,593,814 Child Dev & Rehab Center 8,684 - (8,684) 25% 0% :a) 34,737 34,737 State Miscellaneous 64,356 39,464 (24,892) 25% 15% :b) 257,425 257,425 STARS Foundation - 2,650 2,650 25% n/a 2,650 2,650 OMAP 67,500 69,149 1,649 25% 26% 270,000 270,000 Family Planning Exp Proj 118,750 70,074 (48,676) 25% 15% b) 475,000 475,000 Grants 18,008 18,008 25% n/a 18,008 18,008 Contract Payments/ESD 2,000 (2,000) 25% 0%, 8) , 8,000 8,000 Miscellaneous 50 50 25% n/a ; - 100 100 Patient Insurance Fees 22,863 31,649 8,786 25% 35% 91,450 91,450 Health Dept/Patient Fees 55,625 40,575 (15,050) 25% 18% 222,500 222,500 Vital Records -Birth 10,000 8,905 (1,095) 25% 22% "' 40,000 40,000 Vital Records -Death 23,500 25,505 2,005 25% 27% 94,000 94,000 Interest on Investments 9,500 7,951 (1,549) 25% 21% 38,000 38,000 Donations 2,275 1,996 (279) 25% 22% 9,100 9,100 Interfund Contract 31,561 7,273 (24,288) 25% 6% a)„ 126,242 129,878 3,636 Administrative Fee 6,750 6,750 - 25% 25% 27,000 27,000 Interfund Grant 25% n/a Total Revenues 822,818 720,562 (102,256) 25% 22% 3,291,268 3,315,662 24,394 Transfers In -Reserve Fund 6,250 (6,250) 25% 0% 25,000 - (25,000) Transfers In -General Fund 660,309 660,309 - 25% 25% 2,641,236 2,641,236 TOTAL RESOURCES 2,196,377 2,353,307 163,180 25% 35% 6,664,504 6,929,334 264,830 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. %1 1,134,040 1,108,116 25,924 25% 24% 4,536,160 4,536,160 364,132 293,652 70,480 25% 20% 1,456,529 1,456,529 6,250 - 6,250 25% 0% 25,000 25,000 37,500 37,500 - 25% 25% 150,000 150,000 124,204 124,204 25% n/a 496,815 496,815 1,666,126 1,439,268 226,858 25% 22% 6,664,504 6,167,689 496,815 530,251 914,039 390,038 a) Payments received quarterly within 30 days of end of each quarter. b) Payments are received one month in arrears. 761,645 761,645 RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses MENTAL HEALTH Statement of Financial Operating Data Three Months Ended September 30, 2008 Revised Year to Date Budget Actual Variance FY % CoII. % Revised Year End Budget Projection Variance $ 2,750,000 $ 2,695,308 $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692) 1,375 2,065 690 25% 38% 5,500 5,500 Divorce Filing Fees 31,250 32,616 1,366 25% 26% 125,000 125,000 Domestic Partnership Fee 500 35 (465) 25% n/a 2,000 2,000 Federal Grants 35,418 (12,815) (48,233) 25% -9%a) b) 141,673 229,184 87,511 State Grants 1,310,847 1,250,756 (60,091) 25% 24% 5,243,386 5,243,386 State Miscellaneous 44,929 15,330 (29,599) 25% 9% c) 179,716 179,716 Title 19 75,176 104,466 29,290 25% 35% 300,705 300,705 Liquor Revenue 26,500 12,219 (14,281) 25% 12% 106,000 106,000 School Districts 25,000 - (25,000) 25% 0% d) 100,000 70,000 (30,000) Miscellaneous 21,950 3,825 (18,125) 25% 4% 87,800 87,800 Patient Insurance Fees 54,375 31,663 (22,712) 25% 15% 217,500 247,500 30,000 Patient Fees 2,875 2,353 (522) 25% 20% 11,500 11,500 Interest on Investments 18,250 25,534 7,284 25% 35% 73,000 73,000 Rentals 4,125 3,500 (625) 25% 21% 16,500 16,500 Donations 2,500 (2,500) 25% 0% 10,000 10,000 Interfund Contract 780 780 - 25% 25% 3,120 3,120 Administrative Fee 724,200 692,949 (31,251) 25% 24% "' 2,896,800 2,921,800 25,000 Crime Prevention Services 35,971 (35,971) 25% 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 TOTAL REQUIREMENTS NET (Resources - Requirements) 2,416,021 2,165,276 (250,745) 25% 22% 9,664,084 9,776,595 112,511 387,725 387,725 25% 25% 1,550,899 1,550,899 - 113,456 126,706 13,250 25% 28% " 453,825 506,825 53,000 5,667,202 5,375,015 (292,187) 25% 37% 14,418,808 14,529,627 110,819 Exp. %, 2,090,824 1,957,649 133,175 25% 23% - 8,363,297 8,363,297 1,076,087 635,929 440,158 25% 15%' 4,304,348 4,304,348 25 25 25% 0% 100 100 37,500 37,500 25% 25% 150,000 150,000 - 400,266 400,266 25% n/a 1,601,063 1,601,063 3,604,702 2,631,078 973,624 25% 18% 14,418,808 12,817,645 1,601,163 2,062,500 2,743,937 681,437 - 1,711,982 1,711,982 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. RESOURCES: Beg. Net Working Capital Revenues Admin -Operations Admin -GIS Admin -Code Enforcement Building Safety Electrical Contract Services Env Health -On Site Prog Env Health-Lic Facilities Env Health - Drinking H2O Planning -Current Planning -Long Range COMMUNITY DEVELOPMENT Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FY Coll. % $ (2,777,224) $ (2,667,072) $ 110,152 8,813 1,250 77,125 430,425 113,781 133,000 182,425 171,288 19,242 345,369 151,449 (3,204) 568 63,100 352,107 88,417 74,838 94,831 63,329 15,358 254,213 94,411 (12,017) (682) (14,025) (78,318) (25,364) (58,162) (87,594) (107,959) (3,884) (91,156) (57,038) Total Revenues 1,634,167 1,097,968 Trans In -CDD Reserve Trans In -CDD Bldg/Elec Trans In -CDD Gen Fund Trans In -Newberry (297) Trans In -Other TOTAL RESOURCES 620,528 564,431 20,679 25 1,399,756 1,138,352 131,121 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 TOTAL REQUIREMENTS NET (Resources - Requirements) Revenues Expenditures Net from Operations 62,606 607,659 78,857 61,484 282,577 91,463 106,189 85,887 135,653 22,014 20,719 272,489 159,588 220,945 1,100,125 520,599 67,979 55,511 266,421 64,935 90,156 72,650 126,061 19,836 18,401 224,126 121,979 100% 96% $ (2,777,224) $ (2,667,072) 110,152 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% -9% a) 11%; b) 20% c) 20% c) 19% c) 14% d) 13% c) 9% e) 20% d) 18% c) 16% c),, 35,250 5,000 308,500 1,721,700 455,125 532,000 729,700 685,150 76,967 1,381,475 605,795 18,000 3,500 235,000 1,300,000 345,000 275,000 360,000 685,150 76,967 1,010,000 475,000 (17,250) (1,500) (73,500) (421,700) (110,125) (257,000) (369,700) (371,475) (130,795) (536,199) 25% 17% 6,536,662 4,783,617 (1,753,045) 779,228 25% 56% 2,482,111 573,921 25% 50% , `' 2,257,725 - 0% n/a _f); 0 110,442 0% 159% g) 82,714 (25) 0% 0% 100 1,037,519 25% 13% 8,582,088 87,060 10,878 5,973 16,156 26,528 16,033 13,237 9,592 2,178 2,318 48,363 37,609 220,945 Exp. % 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 21% h) 22% h) 23% h) 24% i) 18% 11) 21% h) 21%, h); 23% h) 23% h) 22% h) 21% 11) 19% h) n/a 2,430,635 315,427 245,934 1,130,309 365,852 424,757 343,547 542,610 88,057 82,875 1,089,954 638,351 883,780 2,482,111 2,257,725 - 200,000 200,000 131,121 48,407 (100) 7,187,502 (1,394,586) 2,255,752 249,186 235,000 1,176,165 240,165 185,862 324,000 510,000 83,000 78,000 858,085 565,000 174,883 66,241 10,934 (45,856) 125,687 238,895 19,547 32,610 5,057 4,875 231,869 73,351 883,780 2,145,524 1,648,654 496,870 25% 19% 8,582,088 6,760,215 1,821,873 (2,082,918) (548,529) 1,534,389 1,097,968 1,648,654 (550,686) 427,287 427,287 4,783,617 6,760,215 (1,976,598) 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) A transfer from the General Fund will begin in November. g) Payments are received in installments or as billed. Funds to be transferred in from Fund 297. h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours). i) Expenses increased due to the shift of staffing from Contract Services and Electrical to Building Safety. Year End Budget Projection Variance 100% 96% $ (2,777,224) $ (2,667,072) 110,152 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% -9% a) 11%; b) 20% c) 20% c) 19% c) 14% d) 13% c) 9% e) 20% d) 18% c) 16% c),, 35,250 5,000 308,500 1,721,700 455,125 532,000 729,700 685,150 76,967 1,381,475 605,795 18,000 3,500 235,000 1,300,000 345,000 275,000 360,000 685,150 76,967 1,010,000 475,000 (17,250) (1,500) (73,500) (421,700) (110,125) (257,000) (369,700) (371,475) (130,795) (536,199) 25% 17% 6,536,662 4,783,617 (1,753,045) 779,228 25% 56% 2,482,111 573,921 25% 50% , `' 2,257,725 - 0% n/a _f); 0 110,442 0% 159% g) 82,714 (25) 0% 0% 100 1,037,519 25% 13% 8,582,088 87,060 10,878 5,973 16,156 26,528 16,033 13,237 9,592 2,178 2,318 48,363 37,609 220,945 Exp. % 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 21% h) 22% h) 23% h) 24% i) 18% 11) 21% h) 21%, h); 23% h) 23% h) 22% h) 21% 11) 19% h) n/a 2,430,635 315,427 245,934 1,130,309 365,852 424,757 343,547 542,610 88,057 82,875 1,089,954 638,351 883,780 2,482,111 2,257,725 - 200,000 200,000 131,121 48,407 (100) 7,187,502 (1,394,586) 2,255,752 249,186 235,000 1,176,165 240,165 185,862 324,000 510,000 83,000 78,000 858,085 565,000 174,883 66,241 10,934 (45,856) 125,687 238,895 19,547 32,610 5,057 4,875 231,869 73,351 883,780 2,145,524 1,648,654 496,870 25% 19% 8,582,088 6,760,215 1,821,873 (2,082,918) (548,529) 1,534,389 1,097,968 1,648,654 (550,686) 427,287 427,287 4,783,617 6,760,215 (1,976,598) 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) A transfer from the General Fund will begin in November. g) Payments are received in installments or as billed. Funds to be transferred in from Fund 297. h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours). i) Expenses increased due to the shift of staffing from Contract Services and Electrical to Building Safety. RESOURCES: Beg. Net Working Capital Revenues System Development Ch Mineral Lease Royalties Forest Receipts State Grant Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Miscellaneous Road Vacations Interest on Investments Donations Interfund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Inter -fund: Forester Car Washes Sale of Eqp & Material Sale of Public Lands Total Revenues Trans In - CDD Trans In - Solid Waste Trans In -Road Imp Res ROAD Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual _ Variance FY % Coll. % $ 6,108,195 5,000 1,250 125,000 422,327 2,125,000 62,500 100,000 12,500 10,000 250 31,250 610 217,500 75,000 25,000 21,250 23,750 5,500 875 168,750 50 $ 6,392,830 284,635 100% 105% ` . $ 6,108,195 $ 6,392,830 $ 284,635 1,386 (3,614) 2,246 996 (125,000) 36,415 (310,057) (62,500) (100,000) (12,500) 11,103 11,103 6,075 (3,925) (250) 58,191 26,941 (610) (217,500) 45,179 (29,821) (25,000) (21,250) (23,750) (5,500) (875) (18,971) (50) 458,742 1,814,943 149,779 3,433,362 6,498 215,368 1,460 2,547,644 (885,718) (6,498) (1,460) 215,368 TOTAL RESOURCES 9,764,883 REQUIREMENTS: Expenditures Personal Services 1,406,768 Materials and Services 1,903,978 Capital Outlay 1,356,391 Transfers Out 75,000 Contingency 441,598 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 7% n/a.. 0% a) 27% 21% 0% c) 0% C) 0% c)� n/a C) 15% 0% 47% 0% 0% d) 15% e) 0% 4) 0% d); 0% ' d) 0% 4) n/a ' e) 22% e) 0% 19% b! 0% 25% f) 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 2,440 870,000 300,000 100,000 85,000 95,000 22,000 3,500 675,000 200 20,000 5,000 500,000 1,689,306 8,500,000 250,000 400,000 50,000 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 20,000 13,733,446 13,753,446 20,000 25,990 861,470 5,841 25,990 861,470 5,841 9,155,842 (609,041) 25% 47% 20,734,942 21,039,577 304,635 1,403,338 1,484,700 3,430 419,278 1,356,391 75,000 441,598 Exp. °% 25% 25% 5,627,071 25% 19% g) 7,615,913 25% 0% g) 5,425,565 25% 0% - 300,000 25% n/a 1,766,393 5,627,071 7,615,913 5,425,565 300,000 - 1,736,393 TOTAL REQUIREMENTS 5,183,735 2,888,038 2,295,697 25% 14% 20,734,942 18,968,549 1,7 i6,393 NET (Resources - Requirements) 4,581,148 6,267,804 1,686,656 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 2,071,028 2,0 1,028 Year End Budget Projection Variance 284,635 100% 105% ` . $ 6,108,195 $ 6,392,830 $ 284,635 1,386 (3,614) 2,246 996 (125,000) 36,415 (310,057) (62,500) (100,000) (12,500) 11,103 11,103 6,075 (3,925) (250) 58,191 26,941 (610) (217,500) 45,179 (29,821) (25,000) (21,250) (23,750) (5,500) (875) (18,971) (50) 458,742 1,814,943 149,779 3,433,362 6,498 215,368 1,460 2,547,644 (885,718) (6,498) (1,460) 215,368 TOTAL RESOURCES 9,764,883 REQUIREMENTS: Expenditures Personal Services 1,406,768 Materials and Services 1,903,978 Capital Outlay 1,356,391 Transfers Out 75,000 Contingency 441,598 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 7% n/a.. 0% a) 27% 21% 0% c) 0% C) 0% c)� n/a C) 15% 0% 47% 0% 0% d) 15% e) 0% 4) 0% d); 0% ' d) 0% 4) n/a ' e) 22% e) 0% 19% b! 0% 25% f) 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 2,440 870,000 300,000 100,000 85,000 95,000 22,000 3,500 675,000 200 20,000 5,000 500,000 1,689,306 8,500,000 250,000 400,000 50,000 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 20,000 13,733,446 13,753,446 20,000 25,990 861,470 5,841 25,990 861,470 5,841 9,155,842 (609,041) 25% 47% 20,734,942 21,039,577 304,635 1,403,338 1,484,700 3,430 419,278 1,356,391 75,000 441,598 Exp. °% 25% 25% 5,627,071 25% 19% g) 7,615,913 25% 0% g) 5,425,565 25% 0% - 300,000 25% n/a 1,766,393 5,627,071 7,615,913 5,425,565 300,000 - 1,736,393 TOTAL REQUIREMENTS 5,183,735 2,888,038 2,295,697 25% 14% 20,734,942 18,968,549 1,7 i6,393 NET (Resources - Requirements) 4,581,148 6,267,804 1,686,656 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 2,071,028 2,0 1,028 ADULT PAROLE & PROBATION Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763 Revenues State Miscellaneous 8,223 20,157 11,934 25% 61% 32,890 32,890 SB 1145 725,986 725,932 (54) 25% 25% 2,903,945 2,903,945 Probation Work Crew Fees 8,500 12,350 3,850 25% 36% 34,000 34,000 Miscellaneous 1,250 1,070 (180) 25% 21% 5,000 5,000 Electronic Monitoring Fee 27,500 39,747 12,247 25% 36% 110,000 110,000 Probation Superv. Fees 62,500 68,641 6,141 25% 27% 250,000 250,000 Interest on Investments 7,041 9,693 2,652 25% 34% 28,165 28,165 Drug Court- Byrne 12,500 (12,500) 25% 0% a) 50,000 50,000 Total Revenues 853,500 877,590 24,090 25% 26% - 3,414,000 3,414,000 Transfers In -General Fund 39,270 39,269 (1) 25% 25% 157,078 157,078 Transfers In -Video Lottery 26,500 26,500 - 25% 25% 106,000 106,000 Transfers In -Sheriff 12,500 12,500 - 25% 25% 50,000 50,000 TOTAL RESOURCES 1,594,914 1,656,766 61,852 25% 38% 4,390,222 4,427,985 37,763 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 799,112 729,013 70,099 25% 23% 3,196,449 3,196,449 173,065 160,447 12,618 25% 23% 692,259 692,259 - 25 25 25% 0% 100 100 125,354 125,354 25% n/a 501,414 501,414 TOTAL REQUIREMENTS 1,097,556 889,460 208,096 25% 20% 4,390,222 3,888,708 501,514 NET (Resources - Requirements) 497,358 767,306 269,948 a) Byrne grant funds will be received at the end of each quarter. 539,277 539,277 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763 Revenues State Miscellaneous 8,223 20,157 11,934 25% 61% 32,890 32,890 SB 1145 725,986 725,932 (54) 25% 25% 2,903,945 2,903,945 Probation Work Crew Fees 8,500 12,350 3,850 25% 36% 34,000 34,000 Miscellaneous 1,250 1,070 (180) 25% 21% 5,000 5,000 Electronic Monitoring Fee 27,500 39,747 12,247 25% 36% 110,000 110,000 Probation Superv. Fees 62,500 68,641 6,141 25% 27% 250,000 250,000 Interest on Investments 7,041 9,693 2,652 25% 34% 28,165 28,165 Drug Court- Byrne 12,500 (12,500) 25% 0% a) 50,000 50,000 Total Revenues 853,500 877,590 24,090 25% 26% - 3,414,000 3,414,000 Transfers In -General Fund 39,270 39,269 (1) 25% 25% 157,078 157,078 Transfers In -Video Lottery 26,500 26,500 - 25% 25% 106,000 106,000 Transfers In -Sheriff 12,500 12,500 - 25% 25% 50,000 50,000 TOTAL RESOURCES 1,594,914 1,656,766 61,852 25% 38% 4,390,222 4,427,985 37,763 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 799,112 729,013 70,099 25% 23% 3,196,449 3,196,449 173,065 160,447 12,618 25% 23% 692,259 692,259 - 25 25 25% 0% 100 100 125,354 125,354 25% n/a 501,414 501,414 TOTAL REQUIREMENTS 1,097,556 889,460 208,096 25% 20% 4,390,222 3,888,708 501,514 NET (Resources - Requirements) 497,358 767,306 269,948 a) Byrne grant funds will be received at the end of each quarter. 539,277 539,277 COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget , Actual Variance FY % CoII. RESOURCES: Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% ` $ 571,035 $ 532,187 $ (38,848) Revenues Federal Grants 59,194 46,738 (12,456) 25% 20% 236,775 310,560 73,785 Title IV - Family Sup/Pres 9,413 15,003 5,590 25% 40% a) ' 37,652 40,982 3,330 HealthyStart Medicaid 32,500 23,655 (8,845) 25% 18% 130,000 130,000 Child Care Block Grant 18,915 8,719 (10,196) 25% 12% a) 75,661 87,779 12,118 Level 7 Services 43,798 80,348 36,550 25% 46% a) 175,193 201,546 26,353 Juvenile Crime Prevention 99,263 74,121(25,142) 25% 19% a) 397,050 471,171 74,121 State Prevention Funds 34,375 21,875(12,500) 25% 16%-f)g) 137,500 187,499 49,999 HealthyStart /R -S -G 91,504 357,117 265,613 25% 98% b) 366,017 357,117 (8,900) OCCF Grant 184,824 729,986 545,162 25% 99% ; 739,295 739,295 Miscellaneous 2,000 1,926 (74) 25% 24% 8,000 8,000 Court Fines & Fees 6,000 13,993 7,993 25% 58%"c)g) 24,000 75,000 51,000 Interest on Investments 6,250 7,515 1,265 25% 30% d) 25,000 40,000 15,000 Grants -Private 2,500 (2,500) 25% 0% e) 10,000 5,000 (5,000) Total Revenues 590,536 1,380,996 790,460 25% 58% 2,362,143 2,653,949 291,806 Trans from General Fund Trans from GF -Other Total Transfers In 87,824 87,824 1,723 1,723 89,547 89,547 25% 25% 351,295 351,295 25% 25% 6,891 6,891 25% 25% 358,186 358,186 TOTAL RESOURCES 1,251,118 2,002,730 751,612 25% 61% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 3,291,364 3,544,322 252,958 142,036 122,295 19,741 25% 22% 568,142 568,142 570,853 81,354 489,499 25% 4% g)h) 2,283,412 2,514,177 (230,765) 25 25 25% 0% 100 - 100 109,928 109,928 25% n/a 439,710 - 439,710 TOTAL REQUIREMENTS 822,842 203,649 619,193 25% 6% 3,291,364 3,082,319 209,045 NET (Resources - Requirements) 428,276 1,799,081 1,370,805 462,003 462,003 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. f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000. g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees). h) Increase in discretionary spending of $129,766. Year End Budget Projection Variance Trans from General Fund Trans from GF -Other Total Transfers In 87,824 87,824 1,723 1,723 89,547 89,547 25% 25% 351,295 351,295 25% 25% 6,891 6,891 25% 25% 358,186 358,186 TOTAL RESOURCES 1,251,118 2,002,730 751,612 25% 61% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 3,291,364 3,544,322 252,958 142,036 122,295 19,741 25% 22% 568,142 568,142 570,853 81,354 489,499 25% 4% g)h) 2,283,412 2,514,177 (230,765) 25 25 25% 0% 100 - 100 109,928 109,928 25% n/a 439,710 - 439,710 TOTAL REQUIREMENTS 822,842 203,649 619,193 25% 6% 3,291,364 3,082,319 209,045 NET (Resources - Requirements) 428,276 1,799,081 1,370,805 462,003 462,003 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. f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000. g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees). h) Increase in discretionary spending of $129,766. SOLID WASTE Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FY °/J CoII. % 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 11,500 (11,500) 25% 0% a): 46,000 46,000 Miscellaneous 8,750 8,203 (547) 25% 23% 35,000 35,000 Refunds/Reimbursements 15,938 15,938 25% N/A b) 15,938 15,938 Franchise 3% Fees 50,000 (50,000) 25% 0% c 200,000 200,000 Commercial Disp. Fees 418,679 401,374 (17,305) 25% 24% 1,674,716 1,674,716 Private Disposal Fees 391,929 416,903 24,974 25% 27% . 1,567,714 1,567,714 Franchise Disposal Fees 1,206,602 1,170,504 (36,098) 25% 24% ;'° 4,826,406 4,826,406 Yard Debris 17,562 25,401 7,839 25% 36% d) 70,249 70,249 Special Waste 7,500 830 (6,670) 25% 3% e) 30,000 30,000 Interest 25,000 15,564 (9,436) 25% 16% 100,000 100,000 Sale of Equip & Material 12,500 35,314 22,814 25% 71% f) ; 50,000 50,000 Total Revenues 2,150,022 2,090,031 (59,991) 25% 24% 8,600,085 8,616,023 15,938 TOTAL RESOURCES 3,371,186 3,344,884 (26,302) 25% 34% 9,821,249 9,870,876 49,627 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 453,749 441,798 11,951 25% 24% 1,814,996 1,814,996 1,101,914 894,777 207,137 25% 20% g) 4,407,657 4,407,657 242,947 242,947 25% 0% ._ 971,788 971,788 56,125 56,125 25% 0% h) ; 224,500 224,500 465,368 215,368 250,000 25% 12% i) ; 1,861,470 1,861,470 135,210 135,210 25% n/a 540,838 - 540,838 TOTAL REQUIREMENTS 2,455,313 1,551,943 903,370 25% 16% 9,821,249 9,280,411 540,838 NET (Resources - Requirements) 915,873 1,792,941 877,068 590,465 590,465 a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009. b) Monies refunded from Cedar Creek landscaping contract. c) Franchise fees are due April 15, 2009. d) Seasonal collection of yard debris - will even out over the winter. e) Unpredictable revenue from asbestos and contaminated soil clean-ups. f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter. g) Some single, Targe budget items cause this number to fluctuate. h) No capital items purchased yet. i) 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 11,500 (11,500) 25% 0% a): 46,000 46,000 Miscellaneous 8,750 8,203 (547) 25% 23% 35,000 35,000 Refunds/Reimbursements 15,938 15,938 25% N/A b) 15,938 15,938 Franchise 3% Fees 50,000 (50,000) 25% 0% c 200,000 200,000 Commercial Disp. Fees 418,679 401,374 (17,305) 25% 24% 1,674,716 1,674,716 Private Disposal Fees 391,929 416,903 24,974 25% 27% . 1,567,714 1,567,714 Franchise Disposal Fees 1,206,602 1,170,504 (36,098) 25% 24% ;'° 4,826,406 4,826,406 Yard Debris 17,562 25,401 7,839 25% 36% d) 70,249 70,249 Special Waste 7,500 830 (6,670) 25% 3% e) 30,000 30,000 Interest 25,000 15,564 (9,436) 25% 16% 100,000 100,000 Sale of Equip & Material 12,500 35,314 22,814 25% 71% f) ; 50,000 50,000 Total Revenues 2,150,022 2,090,031 (59,991) 25% 24% 8,600,085 8,616,023 15,938 TOTAL RESOURCES 3,371,186 3,344,884 (26,302) 25% 34% 9,821,249 9,870,876 49,627 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 453,749 441,798 11,951 25% 24% 1,814,996 1,814,996 1,101,914 894,777 207,137 25% 20% g) 4,407,657 4,407,657 242,947 242,947 25% 0% ._ 971,788 971,788 56,125 56,125 25% 0% h) ; 224,500 224,500 465,368 215,368 250,000 25% 12% i) ; 1,861,470 1,861,470 135,210 135,210 25% n/a 540,838 - 540,838 TOTAL REQUIREMENTS 2,455,313 1,551,943 903,370 25% 16% 9,821,249 9,280,411 540,838 NET (Resources - Requirements) 915,873 1,792,941 877,068 590,465 590,465 a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009. b) Monies refunded from Cedar Creek landscaping contract. c) Franchise fees are due April 15, 2009. d) Seasonal collection of yard debris - will even out over the winter. e) Unpredictable revenue from asbestos and contaminated soil clean-ups. f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter. g) Some single, Targe budget items cause this number to fluctuate. h) No capital items purchased yet. i) Transfers are done twice a year - Dec and June. RESOURCES: Beginning Net Working Capital Revenues Inter -fund Charges: Risk Management Statement of Financial Operating Data Three Months Ended September 30, 2008 Budget _ Year to Date Actual -1 Variance % of FY % Coll. $2,500,000 $2,549,708 $49,708 100% 102% '; $2,500,000 $2,549,708 $49,708 General Liability 100,478 100,476 (2) 25% 25% 401,910 401,910 - Property Damage 71,574 71,574 1 25% 25%. 286,294 286,294 Vehicle 44,835 44,835 1 25% 25% 179,338 179,338 Workers' Compensation 241,327 252,111 10,784 25% 26%, .: 965,309 965,309 Unemployment 37,931 40,128 2,197 25% 26% 151,725 151,725 - ClaimsReimb-Workers'Compensation 750 27,968 27,218 25% 932% 3,000 3,000 - Claims Reimb-Gen Liab/Property 5,000 38 (4,962) 25% 0% 20,000 20,000 Process Fee-Events/Parades 75 105 30 25% n/a 300 300 Miscellaneous 1,250 - (1,250) 25% 0% 5,000 5,000 Skid Car Training 6,250 1,120 (5,130) 25% 4% 25,000 25,000 Interest on Investments 12,500 22,624 10,124 25% 45% 50,000 50,000 TOTAL REVENUES 521,969 560,979 39,010 25% 27% 2,087,876 2,087,876 Transfers In -PERS Reserve 25 (25) 25% 0% 100 (100) TOTAL RESOURCES 3,021,994 3,110,687 88,693 25% 68% ' 4,587,976 4,637,584 49,608 Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY % Ex Settlement / Benefit 2,757 Defense 1,050 Professional Service Insurance Loss Prevention 100 Repair / Replacement Miscellaneous Total General Liability 325,000 3,907 325,000 25% 0% a) 1,300,000 1,100,000 200,000 PROPERTY DAMAGE Insurance Repair / Replacement 2,607 Total Property Damage 83,750 2,607 83,750 25% 1% b) 335,000 300,000 35,000 VEHICLE Professional Service 346 Repair / Replacement 9,360 Insurance 421 Loss Prevention 198 Total Vehicle 40,000 10,325 40,000 25% 6% 160,000 150,000 10,000 WORKERS' COMPENSATION Settlement / Benefit 229,049 Defense Insurance Loss Prevention 344 Miscellaneous - Workers' Comp Losses 55,401 Total Workers' Compensation 178,750 284,794 178,750 25% 40% c) 715,000 750,000 (35,000) UNEMPLOYMENT - Settlement / Benefits 16,250 16,250 25% 0% d) 65,000 85,000 (20,000) Total Direct Insurance Costs 643,750 301,632 643,750 25% 12% ' 2,575,000 2,385,000 190,000 Insurance Administration: Personal Services 90,289 72,968 17,321 25% 20% ; : 361,157 361,157 Materials & Service 48,001 35,359 12,642 25% 18% 192,004 192,004 Capital Outlay 25 25 25% 0% 100 - 100 Total Insurance Administration 138,315 108,327 29,989 25% 20% 553,261 553,161 100 Contingency 364,929 364,929 25% n/a 1,459,715 1 459,715 TOTAL APPROPRIATIONS/EXPENDITURES 1,146,994 409,959 1,038,667 25% 9% 4,587,976 2,938,161 1 349,815 NET 1,875,000 2,700,728 1,127,360 1,699,423 1,599,423 a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and upcoming insurance premium charge. b) Savings is based on lower than expected year-to-date expenditures; offset by upcoming property insurance premium. c) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result. d) Year end projection is higher than budget due to settlement/closing of $140,000 claim. Year End Budget Projection Variance $49,708 100% 102% '; $2,500,000 $2,549,708 $49,708 General Liability 100,478 100,476 (2) 25% 25% 401,910 401,910 - Property Damage 71,574 71,574 1 25% 25%. 286,294 286,294 Vehicle 44,835 44,835 1 25% 25% 179,338 179,338 Workers' Compensation 241,327 252,111 10,784 25% 26%, .: 965,309 965,309 Unemployment 37,931 40,128 2,197 25% 26% 151,725 151,725 - ClaimsReimb-Workers'Compensation 750 27,968 27,218 25% 932% 3,000 3,000 - Claims Reimb-Gen Liab/Property 5,000 38 (4,962) 25% 0% 20,000 20,000 Process Fee-Events/Parades 75 105 30 25% n/a 300 300 Miscellaneous 1,250 - (1,250) 25% 0% 5,000 5,000 Skid Car Training 6,250 1,120 (5,130) 25% 4% 25,000 25,000 Interest on Investments 12,500 22,624 10,124 25% 45% 50,000 50,000 TOTAL REVENUES 521,969 560,979 39,010 25% 27% 2,087,876 2,087,876 Transfers In -PERS Reserve 25 (25) 25% 0% 100 (100) TOTAL RESOURCES 3,021,994 3,110,687 88,693 25% 68% ' 4,587,976 4,637,584 49,608 Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY % Ex Settlement / Benefit 2,757 Defense 1,050 Professional Service Insurance Loss Prevention 100 Repair / Replacement Miscellaneous Total General Liability 325,000 3,907 325,000 25% 0% a) 1,300,000 1,100,000 200,000 PROPERTY DAMAGE Insurance Repair / Replacement 2,607 Total Property Damage 83,750 2,607 83,750 25% 1% b) 335,000 300,000 35,000 VEHICLE Professional Service 346 Repair / Replacement 9,360 Insurance 421 Loss Prevention 198 Total Vehicle 40,000 10,325 40,000 25% 6% 160,000 150,000 10,000 WORKERS' COMPENSATION Settlement / Benefit 229,049 Defense Insurance Loss Prevention 344 Miscellaneous - Workers' Comp Losses 55,401 Total Workers' Compensation 178,750 284,794 178,750 25% 40% c) 715,000 750,000 (35,000) UNEMPLOYMENT - Settlement / Benefits 16,250 16,250 25% 0% d) 65,000 85,000 (20,000) Total Direct Insurance Costs 643,750 301,632 643,750 25% 12% ' 2,575,000 2,385,000 190,000 Insurance Administration: Personal Services 90,289 72,968 17,321 25% 20% ; : 361,157 361,157 Materials & Service 48,001 35,359 12,642 25% 18% 192,004 192,004 Capital Outlay 25 25 25% 0% 100 - 100 Total Insurance Administration 138,315 108,327 29,989 25% 20% 553,261 553,161 100 Contingency 364,929 364,929 25% n/a 1,459,715 1 459,715 TOTAL APPROPRIATIONS/EXPENDITURES 1,146,994 409,959 1,038,667 25% 9% 4,587,976 2,938,161 1 349,815 NET 1,875,000 2,700,728 1,127,360 1,699,423 1,599,423 a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and upcoming insurance premium charge. b) Savings is based on lower than expected year-to-date expenditures; offset by upcoming property insurance premium. c) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result. d) Year end projection is higher than budget due to settlement/closing of $140,000 claim. Health Benefits Trust Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES Beg. Net Working Capital $14,000,000 $14,862,418 $ 862,418 100% 106% $14,000,000 $14,862,418 $ 862,418 Revenues: Internal Premium Charges 3,119,325 3,198,292 78,967 25% 26% .a) 12,477,300 12,788,810 311,510 P/T Emp - Add'I Prem 32,750 14,418 (18,332) 25% 11% b) ` 131,000 56,000 (75,000) Employee Prem Contribution 89,967 86,170 (3,797) 25% 24% 359,866 359,866 COIC 200,000 288,949 88,949 25% 36% 800,000 1,000,000 200,000 Retiree / COBRA Co -Pay 100,000 154,732 54,732 25% 39% 400,000 500,000 100,000 Medical Services Reimb 0 11,986 11,986 25% n/a 11,986 11,986 Prescription Rebates 5,739 5,739 25% n/a 5,739 5,739 Interest 93,750 126,083 32,333 25% 34% 375,000 450,000 75,000 Total Revenues 3,635,792 3,886,369 250,578 25% 27% 14,543,166 15,172,401 629,235 TOTAL RESOURCES 17,635,792 18,748,787 1,112,996 92% 66% 28,543,166 30,034,819 1,491,653 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 28,429 27,021 Exp. % 1,408 25% 24% -+ 113,715 113,715 750 576 174 25% 19% 3,000 3,000 - 2,948,163 2,208,616 739,546 25% 19%; c) 11,792,650 8,834,465 2,958,185 402,279 343,950 58,330 25% 21% c) 1,609,117 1,375,798 233,319 (10,891) 10,891 25% n/a (10,891) 10,891 89,378 91,092 (1,714) 25% 25% `- 357,511 357,511 16,000 63,337 (47,337) 25% 99% d) 64,000 133,337 (69,337) 68,026 66,976 1,050 25% 25% 272,102 272,102 - 11,769 8,664 3,105 25% 18% 47,077 47,077 - 10,700 12,312 (1,612) 25% 29% 42,800 42,800 2,000 1,987 13 25% 25% 8,000 8,000 500 500 25% 0% 2,000 2,000 3,791 5,834 (2,043) 25% 38% 15,163 15,163 3,553,355 2,792,454 760,901 25% 20% 14,213,420 11,080,362 3,133,058 - - 25% 0% 100 - 100 3,553,983 3,553,983 25% 0%' 14,215,931 - 14,215,931 7,135,767 2,819,474 4,316,292 25% 10% 28,543,166 11,194,077 17,349,089 NET (Resources - Requirements) • 10,500,025 15,929,313 5,429,288 - 18,840,742 18,840,742 a) Projection is the amount budgeted for FY 2009, as amended, as HBT payments in the operating funds. b) Fewer part-time employees opting for plan available to full-time employees. c) Based on annualizing 13 weeks of claims paid. d) State Assessment is paid in August and February. February is estimated to be $70,000 DESCHUTES COUNTY 911 Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance % of FY Coll. J 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 1,494,262 - (1,494,262) 25% 0% a) 5,977,048 5,977,048 Property Taxes - Prior 14,163 51,333 37,170 25% 91% 56,650 56,650 State Reimbursement 5,500 10,287 4,787 25% 47% 'b); 22,000 22,000 Telephone User Tax 201,272 215,464 14,192 25% 27% 805,089 805,089 Data Network Reimb. 8,500 - (8,500) 25% 0% c) 34,000 34,000 Jefferson County 5,496 4,674 (822) 25% 21% 21,985 21,985 User Fee 8,375 17,273 8,898 25% 52% 33,500 33,500 Contract Payments 17,500 - (17,500) 25% 0% c) 70,000 70,000 Miscellaneous 2,063 1,901 (162) 25% 23% 8,250 8,250 Interest 12,500 20,923 8,423 25% 42% 50,000 50,000 Interest on Unsegregated Tax 325 59 (266) 25% 5% 1,300 1,300 Total Revenues 1,769,956 321,914 (1,448,042) 25% 5% _ 7,079,822 7,079,822 TOTAL RESOURCES 4,163,073 3,028,646 (1,134,427) 25% 32% 9,472,939 9,786,554 313,615 REQUIREMENTS: Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency % Exp. 932,006 826,733 105,273 25% 22% 3,728,025 3,728,025 221,557 171,084 50,473 25% 19% 886,229 886,229 60,000 60,000 25% 0% 240,000 240,000 33,000 33,000 25% 0% 132,000 132,000 32,500 32,500 25% 0% 130,000 130,000 1,089,171 1,089,171 25% n/a 4,356,685 - 4,356,685 TOTAL REQUIREMENTS 2,368,234 997,817 1,370,417 25% 11% 9,472,939 5,116,254 4,356,685 NET (Resources - Requirements) 1,794,839 2,030,829 235,990 - 4,670,300 4,670,300 a) Approximately 85% of the property taxes are collected in October and November. b) September payment is pending c) Agencies billed in September. 0 0 co 0 co 0 0 0 0 (D 0 0 E 0 0 0 E Z O 0 O O j 0 U Q 0 E 0 0 N 7 O O N M W U7 (O CO 1. 0 :M CD rt O (oo OD 0) 0... 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Deschutes County - Fair and Expo Center YTD -Budget Basis Statement of Financial Operating Data Three Months Ended September 30, 2008 Year to Date Budget Actual Variance FY °A, Coll. % Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530) Receipts: Security & Traffic Reimb 3,000 - (3,000) 25% 0% 35,000 32,000 (3,000) Miscellaneous - 2,885 2,885 25% 72% 4,000 6,885 2,885 Vending Machines 1,500 298 (1,202) 25% 5% 6,000 4,798 (1,202) Telephone Fees -Events 140 140 25% 3% 5,000 5,140 140 Special Events Revenues 122,000 62,095 (59,905) 25% 10% 610,000 550,095 (59,905) Interest 1,998 1,248 (750) 25% 16% 8,000 7,250 (750) Parking Fees - 25% o% 4,000 4,000 Storage 25% 0% 67,000 67,000 Camping at F & E - 25% 0% 15,000 15,000 Horse Stall Rental - 566 566 25% 1% 55,000 55,566 566 Concession % - Food 13,500 15,118 1,618 25% 5% 280,000 281,618 1,618 Rights (Signage, etc.) 17,000 11,000 (6,000) 25% 12% 95,000 89,000 (6,000) Interfund Contract - 25% 0% 45,000 45,000 Video Lottery 10,000 - (10,000) 25% 0% 10,000 10,000 Total Receipts 168,998 93,350 (74,331) 25% 8% 1,239,000 1,173,352 (65,648) Transfers In 82,588 82,588 - 25% 13% 633,203 633,203 TOTAL RESOURCES 401,586 318,408 (81,861) 25% 16% 2,022,203 1,949,025 (73,178) REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 211,500 202,423 9,077 25% 24% 846,075 836,998 9,077 193,866 121,766 72,100 25% 16% 775,739 724,873 50,866 25% 0% 85,064 85,064 - 25% 0% 45,000 45,000 - 25% 0% 78,000 78,000 - 25% n/a 192,325 192,325 TOTAL REQUIREMENTS 405,366 324,189 81,177 25% 16% 2,022,203 1,769,935 252,268 NET (Resources - Requirements) (3,780) (5,781) (684) - 179,090 179,090 Accrued Revenue (Accounts Receivable): Current Month Events 12,810 Prior Months 6,624 Total Accounts Receivable 19,434 Deposits Received for Future Events: FY 2009: October 28,174 November 9,231 December 575 January 600 February 1,900 March 7,750 April 5,252 May 2,250 June 1,800 FY 2010 7,950 FY 2011 & Beyond 34,700 TOTAL 100,182 Deschutes County Fair and Expo Center Statement of Financial Operating Data September 2008 Budget Actual Variance RESOURCES: Beg. Net Working Capital $ Receipts: $ $ Security & Traffic Reimb 3,000 (3,000) Miscellaneous - 2,400 2,400 Vending Machines 1,500 (1,500) Telephone Fees - Events - 140 140 Special Events Revenues 72,000 30,830 (41,170) Interest 666 268 (398) Parking Fees - Storage - Camping at F & E - - Horse Stall Rental 566 566 Concession % - Food 9,500 9,300 (200) Rights (Signage, etc.) - Interfund Contract - - Video Lottery Total Receipts 86,666 43,504 (43,162) Transfer In: GF, TRT, Welcome Center Total Transfers TOTAL RESOURCES 82,588 82,588 82,588 82,588 169,254 126,092 (43,162) REQUIREMENTS: Expenditures: Personal Services 70,500 65,903 4,597 Materials and Services 64,622 37,325 27,297 Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS 135,122 103,228 31,894 NET (Resources - Requirements) 34,132 22,864 (11,268) Deschutes County Fair and Expo Center Accounts Receivable September 30, 2008 Current Month Central Oregon Rabbit Show 480 High Desert Men's Summit 2,830 Riddle School 200 Food & Beverage Estimate 9,300 Total Current Month 12,810 Prior Months: August, 2008 White Stallion Productions 5,509 April, 2006 NW Expo & Trade show 1,115 Total Prior Months 6,624 Total Accrued Revenue as of September 30, 2008 19,434 RESOURCES: Beg. Net Working Capital Revenues Grants - Private Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Debt Service (Negative Int Rev) Deschutes County Bethlehem Inn (Fund 128) September 30, 2008 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% Exp. % 22,396 (22,396) 17% 22% TOTAL REQUIREMENTS 22,396 (22,396) NET (Resources - Requirements) 100,000 80,451 (19,549) 100,000 100,000 17% 22% 100,000 100,000 (2,600,000) (2,641,945) (41,945) (19,549) (19,5491 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% Exp. % 22,396 (22,396) 17% 22% TOTAL REQUIREMENTS 22,396 (22,396) NET (Resources - Requirements) 100,000 80,451 (19,549) 100,000 100,000 17% 22% 100,000 100,000 (2,600,000) (2,641,945) (41,945) (19,549) (19,5491 Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Related Travel Expenditures FY 2009 Jul Aug Sep YTD Total Tammy Melton Conf/Sem & Educ/Training (1) - - 2,300 2,300 Travel Meals - Accommodations - - - Airfare - - - Mileage reimbursement - 74 - 74 Ground Transport - 91 91 Total Baney - 74 2,391 2,465 Mike Daly Conf/Sem & Educ/Training - 26 26 Travel Meals 396 - 396 Accommodations - Airfare - - - Mileage reimbursement - 82 82 Ground Transport 44 44 Total Daly 522 26 548 Dennis Luke Conf/Sem & Educ/Training - - 26 26 Travel Meals - - Accommodations - Airfare - Mileage reimbursement - 85 137 2.22 Ground Transport - Total Luke 85 163 248 Other Personnel Conf/Sem & Educ/Training Travel Meals Accommodations Airfare Mileage reimbursement Ground Transport Total Other Total - BOCC Department Conf/Sem & Educ/Training - 2,3.52 2,352 Travel Meals 396 396 Accommodations Airfare - - - - Mileage Reimbursement 241 137 378 Ground Transport 44 91 135 Total BOCC Department 681 2,580 3,261 FY 2009 Budget 21,250 (1) The Luke Foundation - $2,300. 10/14/20(. 8 Court Security (Fund 240) Statement of Financial Operating Data Three Months Ended September 30, 2007 RESOURCES: Beg. Net Working Capital Revenues County Assessment: Circuit Court Municipal Court Justice Court Interest on Investments Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Internal Services - Finance Internal Services - Administrative Internal Services - BOCC Intergovernmental Contract TOTAL REQUIREMENTS Year to Date Budget Actual Variance FY % Coll. % 22,000 45,919 23,919 100% n/a 10,250 10,445 195 25% 25% 10,000 7,368 (2,632) 25% 18% 6,750 5,834 (916) 25% 22% a) 127 335 208 25% 66% 27,127 23,982 (3,145) 25% 22% 49,127 69,901 20,774 25% 54% Exp. % 181 182 (1) 25% 25% 147 147 (0) 25% 25% 147 147 (0) 25% 25% 32,153 32,151 2 25% 25% b) 32,627 32,627 1 25% 25% NET (Resources - Requirements) 16,500 37,275 20,775 a) 40% of County Assessment Revenues from Justice Court b) Cost of Court Security accounted for in Department 38 in Sheriffs Office Fund, as follows: Personnel Materials & Services Capital Outlay Total Department 38 Contract, per above Balance not funded by contract Year to Date Budget Actual Variance FY% Coll. % 49,877 47,140 2,737 3,882 1,398 2,485 25% 25% 25% n/a 24% 9% 53,759 48,537 5,221 25% 23% 32,153 32,151 2 25% 25% b) 21,606 16,386 5,220 19% REVENUES Gate Receipts Carnival Commercial Exhibitors: Deschutes County Fair - Fund 619 Revenues and Expenses FAIR 2008 - SOMETHING TO CROW ABOUT 462,000 158,000 400,968 158,945 Outside 92,000 109,050 Inside 39,000 41,700 Food 12,000 12,750 Livestock Entry Fees 5,000 5,259 RN Camping/Horse Stall Rental 22,000 23,429 Concessions: Food 172,000 178,594 178,594 104% 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 31,940 31,940 91% (3,060) 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 3,726 - 3,726 98% (74) State Grant 48,000 - 48,000 48,000 100% Interest 6,000 3,783 3,783 63% (2,217) Miscellaneous 27 - N/A (27) 400,968 87% (61 032) 158,945 101% 945 109,050 41,700 12,750 5,259 23,429 119% 107% 106% 105% 106% 17 050 2 700 750 259 1 429 6 594 TOTAL REVENUES 1,147,327 1,015,679 79,940 1,095,619 95% (51,708) EXPENSES Personnel 185,552 135,777 46,375 182,152 98% 3,400 Materials and Services 743,328 735,746 21,895 757,641 102% (14,313) Contingency 28,063 - 0% 28,063 TOTAL EXPENSES 956,943 871,524 68,269 939,793 98% 17,150 Net Fair - 2008 190,384 144,155 11,671 155,826 (34,558) Transfer to Fund 618 302,850 302,850 302,850 Retained in Annual Fair Fund (112,466) 144,155 (291,179) (147,024) (36,558) Beg Net Working Capital 112,466 112,466 112,466 Ending Balance 256,621 (291,179) 34,558) J 4,558) Actual to Date Through FY 2009 September Additional Projected % of Budget 30, 2008 Estimated Total Budget Variance 462,000 158,000 400,968 158,945 Outside 92,000 109,050 Inside 39,000 41,700 Food 12,000 12,750 Livestock Entry Fees 5,000 5,259 RN Camping/Horse Stall Rental 22,000 23,429 Concessions: Food 172,000 178,594 178,594 104% 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 31,940 31,940 91% (3,060) 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 3,726 - 3,726 98% (74) State Grant 48,000 - 48,000 48,000 100% Interest 6,000 3,783 3,783 63% (2,217) Miscellaneous 27 - N/A (27) 400,968 87% (61 032) 158,945 101% 945 109,050 41,700 12,750 5,259 23,429 119% 107% 106% 105% 106% 17 050 2 700 750 259 1 429 6 594 TOTAL REVENUES 1,147,327 1,015,679 79,940 1,095,619 95% (51,708) EXPENSES Personnel 185,552 135,777 46,375 182,152 98% 3,400 Materials and Services 743,328 735,746 21,895 757,641 102% (14,313) Contingency 28,063 - 0% 28,063 TOTAL EXPENSES 956,943 871,524 68,269 939,793 98% 17,150 Net Fair - 2008 190,384 144,155 11,671 155,826 (34,558) Transfer to Fund 618 302,850 302,850 302,850 Retained in Annual Fair Fund (112,466) 144,155 (291,179) (147,024) (36,558) Beg Net Working Capital 112,466 112,466 112,466 Ending Balance 256,621 (291,179) 34,558) J 4,558) 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 15,083 Temporary Help - Labor 38,000 26,861 Transportation 10,000 19,096 Graphic Design 560 Internal Service - Admin Svcs 4,306 3,365 1,077 Internal Service - BOCC 4,304 1,076 1,076 Internal Service - Finance 5,308 4,077 1,327 Internal Service - Legal 8,647 6,878 2,163 Internal Service - Personnel 2,000 1,510 501 Internal Service - IT 20,871 13,245 5,218 Internal Service - IT Reserve 2,308 576 576 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 35,475 - Livestock Competition 3,000 1,227 Open Class 30,000 26,855 Rodeo 65,000 65,086 Security 67,000 52,396 - Water & Sewer 2,000 3,636 Portable Sanitation 4,500 7,352 Garbage 6,000 4,543 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 63,365 63,365 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 - - - Insurance Premiums 39,834 30,057 9,958 40,015 Telephone 4,000 1,825 - 1,825 Cellular 700 544 - 544 Promotion 24,000 18,646 - 18,646 Printing 6,000 7,718 7,718 Travel 3,400 1,961 - 1,961 Refunds and Adjustments 2,035 2,035 Premiums -Other 20,000 20,000 20,000 Over / Short 500 (234) (234) Custodial supplies 12,000 5,427 5,427 Equipment R & M Supplies 200 138 - 138 General supplies 2,500 2,959 - 2,959 Office/Copier 800 86 86 Postage 2,500 1,907 1,907 Queen Court 4,000 4,261 4,261 Program supplies 1,200 - - Bldg/Grounds R & M Supplies 2,000 12,751 12,751 Safety supplies 500 223 223 Shop supplies 1,000 271 271 Software supplies 500 - Special Supplies 800 - Straw & Hay 2,000 10,322 10,322 Electricity 18,000 15,958 15,958 Gas/Oil/Diesel 4,000 5,868 5,868 Heating Oil/Propane 1,000 70 70 Natural Gas 2,500 1,532 1,532 Meeting Supplies 50 - - Signage 300 - Non -Office Furniture & Fixtures - 28,296 28,296 TOTAL 743,328 735,746 21,895 757,641 (14,313) 9,500 2,800 440 15,083 26,861 19,096 560 4,442 2,151 5,404 9,041 2,011 18,463 1,152 4,200 15,227 165,137 35,475 1,227 26,855 65,086 52,396 3,636 7,352 4,543 (5,500) 11,200 (440) 4,917 11,139 (9,096) (560) (136) 2,153 (96) (394) (11) 2,409 1,156 300 773 (20,137) 4,525 1,773 3,145 (86) 14,604 (1,636) (2,852) 1,457 9,000 (6,210) 1,133 1,200 (14) 305 (11,365) 500 (175) 800 (500) 700 (181) 2,175 156 5,354 (1,718) 1,439 (2,035) 734 6,573 62 (459) 714 593 (261) 1,200 (10,751) 277 729 500 800 (8,322) 2,042 (1,868) 930 968 50 300 (28,296) Actual to Date Through FY 2009 Budget September 30, 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 15,083 Temporary Help - Labor 38,000 26,861 Transportation 10,000 19,096 Graphic Design 560 Internal Service - Admin Svcs 4,306 3,365 1,077 Internal Service - BOCC 4,304 1,076 1,076 Internal Service - Finance 5,308 4,077 1,327 Internal Service - Legal 8,647 6,878 2,163 Internal Service - Personnel 2,000 1,510 501 Internal Service - IT 20,871 13,245 5,218 Internal Service - IT Reserve 2,308 576 576 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 35,475 - Livestock Competition 3,000 1,227 Open Class 30,000 26,855 Rodeo 65,000 65,086 Security 67,000 52,396 - Water & Sewer 2,000 3,636 Portable Sanitation 4,500 7,352 Garbage 6,000 4,543 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 63,365 63,365 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 - - - Insurance Premiums 39,834 30,057 9,958 40,015 Telephone 4,000 1,825 - 1,825 Cellular 700 544 - 544 Promotion 24,000 18,646 - 18,646 Printing 6,000 7,718 7,718 Travel 3,400 1,961 - 1,961 Refunds and Adjustments 2,035 2,035 Premiums -Other 20,000 20,000 20,000 Over / Short 500 (234) (234) Custodial supplies 12,000 5,427 5,427 Equipment R & M Supplies 200 138 - 138 General supplies 2,500 2,959 - 2,959 Office/Copier 800 86 86 Postage 2,500 1,907 1,907 Queen Court 4,000 4,261 4,261 Program supplies 1,200 - - Bldg/Grounds R & M Supplies 2,000 12,751 12,751 Safety supplies 500 223 223 Shop supplies 1,000 271 271 Software supplies 500 - Special Supplies 800 - Straw & Hay 2,000 10,322 10,322 Electricity 18,000 15,958 15,958 Gas/Oil/Diesel 4,000 5,868 5,868 Heating Oil/Propane 1,000 70 70 Natural Gas 2,500 1,532 1,532 Meeting Supplies 50 - - Signage 300 - Non -Office Furniture & Fixtures - 28,296 28,296 TOTAL 743,328 735,746 21,895 757,641 (14,313) 9,500 2,800 440 15,083 26,861 19,096 560 4,442 2,151 5,404 9,041 2,011 18,463 1,152 4,200 15,227 165,137 35,475 1,227 26,855 65,086 52,396 3,636 7,352 4,543 (5,500) 11,200 (440) 4,917 11,139 (9,096) (560) (136) 2,153 (96) (394) (11) 2,409 1,156 300 773 (20,137) 4,525 1,773 3,145 (86) 14,604 (1,636) (2,852) 1,457 9,000 (6,210) 1,133 1,200 (14) 305 (11,365) 500 (175) 800 (500) 700 (181) 2,175 156 5,354 (1,718) 1,439 (2,035) 734 6,573 62 (459) 714 593 (261) 1,200 (10,751) 277 729 500 800 (8,322) 2,042 (1,868) 930 968 50 300 (28,296) Assets Cash DESCHUTES COUNTY Annual County Fair (Fund 619) Balance Sheet September 30, 2008 $ 269,891 Total Assets $ 269,891 Liabilities Accounts payable Total Liabilities Fund Balance Fund Balance $ 13,269 13,269 256.621 Total Liabilities and Fund Balance $ 269,891 The "Fair Year" is January 1 through December 31. 0 a w a) a) a) O > CO N -o C E 7 � LL U O O LL O O LL M O O CO LL O O N 1 C LL REVENUES: a) r- co r M T CO co T O O N. co Co T T O) N CO c) N CO N- O O co O Co I- U7 co CO M d In CO O CO CO O CO M O CO N N CO T N O N In O -OT T CS) Co M N T T Co In O 0) O) If) CO co o O d O CO N Q) N- N c0 O U7 N u7 N ' N. 0 O co CO N N - ti M M If) • T T T - O O If) O r O co co O O O Co 10 co 10 U) CO N LO CO c) 1 CO N co T N co CO c r- CO ct O N O) O) I- coF co 10 - N CO O y T T T T COOLC) O'ch MCOCf)I. (OMOLf) • O O O T O T LO CO If) T O O CO O T O If) CO CO 1(0'- L() O T In C T CO M CO U) U7 co co 10 T CO O) y T T T NOT U7 �CT) 00IDCOCOCOOCO O O O I- - CO M CO O U7 If) O CO N O N T CO O CO 11) O CO co • O CMS) Cei cri N CO lf) N lf) M T T T CO N N M M 117 N O T T O CO CO r- CO N M 117 O T d- 0 0 CO u7 d• CO N. CO T T T O O - CO If) N If) Cr) M tt N If) T If) co M T co) I M M T T T NIf)NOT N0)000M MCO�tLf) ONCO�t COoo OCO CO N- M N 11) CO 0) M lf) N M 0 0) (N ')0)C') -caOOCCOOT MT M lfi ti T O M 11) 11j O to co T oo lf) N CA N- O T CO T CO N CO O) If) M O co co CO CO U7 u7 1 O 1- O U) CO M o CV N �� T - N C!J T T C!/ M T T NMTT0coc))0 COO O I� co T 0 CO CA CO 1f) If) M N- • N O N CO CO O 6 cri c.i 6 6 6 I. c-:' O T O N CO C) M T T CD CD N 0) coo I1) O N CO U) U7 CA co IC CA O 0) I1) co N Q) U) O Q) O co CAr- r - O N N N O O T If) ccs) co O) M CO U N CD N Lei fs: � O CO CdOCO CO I Of) T If) d N N CO U) N- O M T CO co CO O CD O co It) It) O N CO O O) O CD N Il) O O ti gcr 4 - ti M O U) Q) c0 If Q▪ ) N LO- CO 0 CO T T LO 'ct 'ct co o co• O co co N N - O 0) M O O N N N- 0 CO O o) N T O O N O CO co T T NCNI 40 O CO CO N co co O IG N � O O u) O oCJS o .p cn C w c a' LL co 0. ILI re O In w N c..) o W a) -0 Z W 2 Z LE CD 0 Z xLL O a w ina D ac W m- N O 3 c 7i = cW .+ �- w Ta c -- O r a a) C •` Y .a •N = N ` C J O Cn Q C L X rU' CQ Z Ciel— a) w .> E - c� _ m a) a) O d. u) a) Q a)cEa)▪ Uc�cn.r vF.. �--� rn c cts a) .r cn a) m O co l- a) CD w U U ' ct U LL F- cn _1 2 W C9 F' 1— Retained in Annual Fair Fund PACIFIC CREST AFFORDABLE HOUSING The Fireball 5 NW Minnesota Avenue Suite 210 Bend, Oregon 97701 T (541) 383-2505 F (541) 383-3618 October 24, 2008 Board of County Commissioners Deschutes County 1300 NW Wall Street Bend, OR 97701 Re: Request for Funds for Little Deschutes Lodge To the members of the Deschutes County Board of Commissioners: The purpose of this letter is to request that Deschutes County make an additional contribution of $102,500 to enable the Little Deschutes Lodge project to move forward. The Gap As you know, we were awarded the project by Deschutes County and Oregon Housing and Community Services (OHCS) after responding to a RFA for affordable housing in La Pine. We have been working hard over the past year to pull together the funding for the project and we have reduced the gap from over $1 million to $205,000. Our efforts to fill the gap have been ongoing and exhaustive. In particular, we expended considerable time and money to prepare an application for funds through the USDA RD -538 program. Program requirements specify that an application must be submitted in partnership with a construction/permanent lender and without a funding gap. As of the September 8 application deadline, we were actively pursuing a number of funding sources (including additional tax credits from OHCS), but the project still had a funding gap. Our lender, Wells Fargo, determined that they were unable to underwrite the loan and submit the completed application due to the gap. On September l 1, we submitted our request to OHCS for additional tax credits to fill the entire funding gap. On October 14, we were notified by OHCS that they would fill just over half of the funding gap, leaving us with the existing gap of $205,000. Our Request In order to claim the tax credits that have been awarded by OHCS, we need to show a closed gap by October 31, 2008. To that end, we are proposing that Deschutes County and Pacific Crest Affordable Housing jointly fill the gap, sharing the financial burden in a 50/50 split. if Deschutes County is amenable to this approach, we have identified two ways in which the County could assist: Grant Option Deschutes County could provide a grant in the amount of $102,500 to the project. Because a grant to Pacific Crest or to Little Deschutes Lodge LP would be a taxable event, the County, as a partner in the project, could waive or pay for certain project -related expenses without tax consequences. For example, a waiver of planning & building fees (approximately $36,000) and payment of general earthwork by the County (roughly $66,500) would cover the $102,500. Loan Option Deschutes County could provide a loan to Pacific Crest Affordable Housing in the amount of $102,500. Because the rents must be kept very low to meet the needs of the population, the project's income will remain very low as well. Under these circumstances, the loan would need to be low interest with deferred payments. OHCS has indicated that they are not supportive of bringing any additional loans into the project due to the project's low cash flow. As noted above, we must fill our funding gap by October 31, 2008 in order to claim the tax credits awarded to the project. Our request for assistance from Deschutes County is our last chance to fill the gap and to secure our ability to move forward with the project. We recognize and appreciate the extraordinary contributions and commitment the County has already demonstrated to facilitate the development of Little Deschutes Lodge. We hope that we are able to continue our partnership and move forward with the completion of this much-needed project. Very b s egards, Rob Roy Co -Operating Manager Date: To: From: Re: October 22, 2008 Board of County Commissioners Erik Kropp, Deputy County Administrator Oct. 29, 2008 Work Session Item: Oregon Tort Claims Act Update The October 29, 2008 Work Session includes an update on proposals related to the Oregon Tort Claim Act. The Oregon Tort Claim Act limits the liability of governments. An Oregon Court of Appeals decision in Clarke vs. OHSU ruled that the statutory "cap" on damages is unconstitutional, which has left the Tort Claim Act in limbo. The case involved a child treated at OHSU who was left with permanent brain injury and economic damages in excess of $11 million. The Court ruled that the Tort Claim Act cap of $500,000 did not provide the family with a substantial remedy guaranteed by the Oregon constitution. A Joint Legislative Task Force was formed and asked to make a recommendation to the Legislature. The Task Force includes: Senate Members: House Members: Non -Legislative Members: Flyod Prozanski, Co-chair Greg Macpherson, Co- Chair Bill Blair, Washington County Counsel Doug Whitsett Wayne Krieger Richard Lane, OTLA Suzanne Bonamici Jeff Barker Steve Stadum, OHSU Jeff Kruse Sara Geiser Maribeth Healey, Exec. Dir. Of Oregonians for Health Security Vicki Walker Dennis Richardson Attached is a summary of the proposals the Task Force is considering. Changes to the Tort Claim Act will increase the County's insurance premiums and liability exposure. At the work session, I will ask the BOCC to direct staff to write a letter to the Task Force outlining the County's position on this issue. c: Dave Kanner, County Administrator Oregon Tort Claims Act and Proposed Legislation Counsel Assigned to OTCA Task Force proposal $100,000 per claim $500,000 per occurrence § \ L.,sm. ? c ?• in EOS ) 2 q k • ( - EA * , Le) R / ƒ• 2 © / ) § 'c § c % c \ - / E = S k EA EA CPI up to 2% * * * CPI up 2% applied to State Gov't & OHSU after 5 years July 1, 2009 Local Government proposal (submitted by Bill Blair) $100,000 per claim $500,000 per occurrence § 02 L.,ca. ? o o = EA } •\ �, ).e - f '§ \• EA / § q _ kr ( / ƒ 2 E § EA / § % �� f.e 5 § '§ \ 7 Per claim: 2% annually starting July 1, 2010 Per occurrence: 2% annually starting July 1, 2010 July 1, 2009 Agreement between OHSU and Oregon Trial Lawyers Association Included in caps below §© 'c a 0 1 eE EA j k 0 ( Per claim: $100,000 per year until $2.0 million July 2014; 4% each year after 2015 Per occurrence: $200,000 per year until $4.0 million July 2014; 4% per year after 2015 December 28, 2007 Oregon Tort Claim Act (pre -Clarke vs. OHSU) $50,000 per claim $100,000 per occurrence § . k ? c ? EA ) ( 0 k ? c ? EA No increases 1 Cap on property damage -examples include damage to vehicles, buildings, etc. ) \ / /f § ƒ .e§ § ' • q.0- \ & z . /ƒ ' a cn § k c \ / ) / A Z § .o \ / § E § § \ \ / 0 Effective date