HomeMy WebLinkAbout2009-02-23 Work Session MinutesDeschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, FEBRUARY 23, 2009
Present were Commissioners Tammy Baney, Dennis R. Luke and Alan Unger. Also
present were Dave Kanner, County Administrator; Erik Kropp, Deputy County
Administrator; David Inbody, Assistant to the Administrator; Anna Johnson,
Communications; Marty Wynne, Finance; Judith Ure, Grant Writer; and David
Givans, Auditor. No representatives of the media or other citizens were present.
Chair Baney opened the meeting at 1:30 p.m.
1. Finance/Tax Update.
The Local Government Investment Pool has dropped again. The one-year
federal agency rate was over 3% but is at 0.9%. This has not yet translated into
lower mortgage rates. The County remains vested in highly conservative
investments and goes with the market. "Safety, liquidity and yield" is the
motto.
Regarding the big twelve departments, the general fund forecast is now over $6
million, which is close to budget for fiscal year 2009-10. With all of the
downturn, this is a good result.
The negative for Community Development is projected at $226,000 for this
fiscal year. This includes transfers in of reserves and a general fund transfer.
There will not be a positive net working capital for this department for fiscal
year 2009-10. This situation is not sustainable.
Commissioner Luke asked about turning over some of the services to the State.
Dave Kanner said that much cannot be turned over, such as long-range
planning. In terms of FTEs, they are 37% smaller than last fiscal year. This
can be annualized over the entire year.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 1 of 6 Pages
Commissioner Unger said that they can go to a negative balance one time only.
Mr. Wynne stated that this is not the best way to go; the plan should be to break
even at the very worst. They have not planned for a negative balance, but just
happen to be there now.
Mr. Kanner stated that the projected negative balance is not that high and the
general fund can cover it; but everything will need to be done to make sure this
is not a band-aid approach that will not provide sustainability. This situation
must be considered for the next year and beyond.
A brief discussion occurred as to whether it is feasible to combine some
services with the City of Bend. Tom Anderson has been meeting with
representatives of the City in this regard.
Mr. Kanner stated that the question is what is an acceptable level of service;
staffing could be reduced to about thirty, with long turn -around times and a
four-day work week. Some services that are now free may require a fee. This
is not an easy situation, since right now the level of service is considered good.
Commissioner Baney asked if some of the work can be contracted out, such as
plans review. Commissioner Luke said that using an independent contractor
status to save money is not easy, especially if they were previous employees.
Mr. Kanner added to be considered a contractor, you have to have multiple
clients. If the County is the only customer, it can be considered a violation of
federal law.
Mr. Wynne said the County has not had a negative balance for at least the past
fourteen years. This is unprecedented. Revenue is the hardest thing to predict
and will be a lot more conservative next year.
Mr. Wynne stated that under Risk Management, the year-end projection is up
from last year. Most of this funding is needed for reserves of about $2 million.
The health benefits fund is forecasting about $18 million. Fair & Expo
projections are down due to canceled events.
Mr. Kanner said that it appears that the cuts in the Salem proposal will likely go
through, with a hit of more than $500 in 1145 funding, which impacts Parole &
Probation and the Sheriff's Office. This is about 44% of the Parole & Probation
operating costs for the rest of this year. They could furlough the entire staff for
a period of time, but that would not be good for the public. He noted that three
people were laid off last year, and one position has not been filled. This is not
shown in the year-end projection.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 2 of 6 Pages
He proposed a transfer of funds out of their contingency fund, and reducing the
general funds transfer that would go to Juvenile, which can stand some of this
loss now. They do want to continue the specialty courts and the electronic
monitoring program.
It is unknown whether the County would be able to opt out from the State; and
this would be a $2 million hit to the Sheriff's Office. The next year's service
levels would have to be reduced to match revenue.
Commissioner Unger asked what other uses of the contingency might be left.
Mr. Kanner replied that none that he knows of; and that is why departments are
required to have a contingency fund.
Commissioner Baney asked if the caseload and other aspects will be reviewed
for Juvenile. As to whether Parole & Probation might be moved back to the
Sheriff's Department, Mr. Kanner stated that Sheriff Blanton is not in favor of
this and it is unlikely that there would be cost savings in any case.
The bond issue has been split; $3.6 million and $1.2 million. These have not
been issued since there are some questions, although the market for these bonds
is still strong.
Commissioner Luke asked about the Bethlehem Inn project; Mr. Wynne said
that bonding might be a very good idea. Judith Ure stated that it is probably
easier to buy or build a new building. Bethlehem Inn was supposed to raise
funding. It might be helpful to tell them that there is a deadline and they have
to purchase the building, or the County can purchase the building from the City.
However, it may not be worth what it was previously.
Erik Kropp said they have a new president coming on board, and have a grant
writer pursuing funds. However, much of the CDGB funding granted now is
for new structures. Commissioner Luke asked for the basic details on the
situation at the Bethlehem Inn. He said that the County has an obligation to
help the homeless in the area, but perhaps not through the Bethlehem Inn if they
are not able to keep their commitments.
2. Special Transportation Fund/Discretionary Grant Recommendations.
There are changes to the discretionary grant program, which is a combination of
federal and state funds each biennium. A lot of this goes to transportation
programs. ODOT made changes to make it easier for them but more work for
the counties.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 3 of 6 Pages
The result is about $500,000 less that previously received. Last year it was
about $1.2 million. The transportation providers and the City have reacted
negatively. In the past this was a competitive process, but now it is formula
funding. Those that never applied previously are now getting some funding
without any effort to pursue it.
Applications have to be ranked in the event more funds do come in. The STF
Committee ranked the organizations accordingly.
LUKE: Move approval of Chair signature of the STF Committee's
recommendations for these funds.
UNGER: Second.
VOTE: UNGER: Yes.
LUKE: Yes.
BANEY: Chair votes yes.
3. Discussion of Audit Committee Member Selection.
Commissioner Luke stated that he would like some input on these choices from
the citizen members of the Committee. He pointed out that he does not think
there has ever been a female member on the Committee. Commissioner Baney
asked if representation needs to be from various parts of the county, and if it is
based on expertise. David Givans stated that they want people with a strong
business background to participate. He will ask the citizen members for their
opinions.
4. Resolution of Support for Recreational Assets Committee.
Commissioner Baney distributed information on Senator Wyden's proposal of
this work. She said the important point is that this is a living document, and
some of the items are what the community would like. No dollars are attached
to this work that this point. (A copy is attached.) She would like to do a similar
resolution from the County.
Commissioner Unger stated that some of these proposals would be a good use
of federal lands. Many of the programs have to do with cycling opportunities
and events.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 4 of 6 Pages
5. Update of Commissioners' Meetings and Schedules.
Commissioner Baney stated that she is speaking at the Oregon Housing and
Communities meeting on Friday.
Commissioner Luke will be on Good Morning Central Oregon this week.
Commissioner Unger has been attending County College, learning a lot and
meeting a lot of other government officials.
He will be at a Terrebonne meeting tonight as there are citizens there who want
to check out incorporation.
He is attending a State of the City meeting in early March.
The Commissioners said it sounds like the destination resort bill appears to be
gutting the entire existing bill and turn it over to DLCD to reconstruct. There
will be hearing in this area on Saturday.
Commissioner Baney said that she attended a recent La Pine Chamber event
and had an enjoyable time.
6. Other Items.
COBRA benefits need to be provided to employees who separated from the
County on an involuntary basis. This goes into effect on March 1. COBRA
said they must be offered by charging the applicable premium. The County
charges departments for this, which is a premium but not the cost.
Issues regarding taxable benefits relate to the actual cost. This could be
employee only, employee and staff, and employee and family. The question
becomes whether all COBRA, recipients pay 35%, or a tiered structure just for
COBRA recipients, which will not apply to retirees or others.
The 65% reduction only applies for nine months. After nine months, they could
end up paying more than what they are paying now.
Ronda said that there could be as many as fifteen on the plan. Mr. Wynne said
that there are only three on COBRA now.
Steve Griffin recommended that they should eventually transfer into a tiered
system for COBRA. Mr. Wynne stated that the other subject that comes up all
the time is why there is not a tiered system for County employees' benefits.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 5 of 6 Pages
COBRA has indicated that there has to be a tiered system for COBRA benefits
to be able to handle this. Mr. Griffin stated that the COBRA cost has to be
determined on the actual cost of the plan. This more accurately reflects the
actual cost per employee, based on actuarial information. Mr. Wynne said that
this is a good idea, but wonders about the people who were charged more over
the years. He does not think EBAC had a clear understanding of this issue.
Commissioner Luke said that he is supportive of the proposal to tier the cost.
Mr. Wynne stated that the County does not know the actual cost of the plan, just
the cost using tiers. This will apply to all people laid off after September 1.
LUKE: Move acceptance of the standard plan rates for the next nine months
except for employee family rates that will be capped at $1,236.01.
UNGER: Second.
VOTE: UNGER: Yes.
LUKE: Yes.
BANEY: Chair votes yes.
LUKE: Move that the cost be $403.33 and the cost for the plan for spouses
or families with children be $635.01.
BANEY: Second.
VOTE: UNGER: Yes.
LUKE: Yes.
BANEY: Chair votes yes.
Being no further items addressed, the meeting adjourned at 4:20 p.m.
DATED this 23" Day of February 2009 for the Deschu County Board
of Commissioners.
ATTEST:
r ^
Recording Secretary
Tammy Baney, Chair
Dennis R. Luke, Vice Chair
a/ -44,t_
Alan Unger, Commissioner
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 6 of 6 Pages
Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, FEBRUARY 23, 2009
1. Finance/Tax Update — Marty Wynne
2. Special Transportation Fund/Discretionary Grant Recommendations — Judith
Ure
3. Discussion of Audit Committee Member Selection — David Givans
4. Resolution of Support for Recreational Assets Committee — Commissioner
Baney
5. Update of Commissioners' Meetings and Schedules
6. 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 rooms 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 altemative formats or for further information.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
February 23, 2009
(1) Monthly Investment Report
(2) January Financials
(3) Bond Issue Update
r esc utes Count A
o -1 lnves ent ortfolio As 0
Investment Income
Fiscal Year 2008-09
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N
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$ 296,319 $ 2,140,197
Total Investment Income 296,319 2,140,197
Less Fee: 5% of Invest. Income (14,816) (107,010)
Investment Income - Net $ 281,503 $ 2,033,187
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Investments By County Function
General $139,988,704
Total Investments $139,988,704
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Memorandum
Date: February 17, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find January 2009 financial reports for the following funds:
General (001), Community Justice — Juvenile (230), Sheriff's (255, 701, 702),
Health (259), Mental Health (275), Community Development (295), Road (325),
Community Justice — Adult (355), Commission on Children & Families (370-399),
Solid Waste (610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by
the respective departments.
Cc: All Department Heads
GENERAL FUND
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
$
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% * $ 6,050,000 $ 6,461,433 $ 411,433
Revenues
Property Taxes 11,329,208 17,269,233 5,940,025 58% 89% a) 19,421,500 19,338,500 (83,000)
Gen. Rev. - excl. Taxes 1,530,777 1,793,104 262,327 58% 68% b) 2,624,189 2,824,189 200,000
Assessor 502,419 757,796 255,377 58% 88% c) 861,290 1,011,290 150,000
County Clerk 1,000,774 702,669 (298,105) 58% 41% d) 1,715,612 1,265,945 (449,667)
BOPTA 7,641 12,866 5,225 58% 98% c) 13,098 15,598 2,500
District Attorney 207,943 170,004 (37,939) 58% 48% 356,474 356,474
Finance/Tax 116,285 167,431 51,146 58% 84% c) 199,346 229,346 30,000
Veterans 40,833 53,591 12,758 58% 77% 70,000 70,000
Property Management 59,547 59,554 7 58% 58% 102,080 102,080
Grant Projects 1,167 1,162 (5) 58% 58% 2,000 2,000
Total Revenues 14,796,594 20,987,410 6,190,816 58% 83% 25,365,589 25,215,422 (150,167)
TOTAL RESOURCES 20,846,594 27,448,843 6,602,249 58% 87% 31,415,589 31,676,855 261,266
REQUIREMENTS:
Expenditures
Assessor 2,131,554 1,926,246 205,308 58% 53% e) 3,654,092 3,454,092 200,000
County Clerk 903,776 861,262 42,514 58% 56% 1,549,330 1,492,390 56,940
BOPTA 36,063 30,203 5,860 58% 49% 61,823 61,823
District Attorney 2,808,903 2,635,117 173,786 58% 55% e) 4,815,262 4,603,902 211,360
Finance/Tax 460,273 452,995 7,278 58% 57% 789,040 757,750 31,290
Veterans 138,230 135,396 2,834 58% 57% 236,965 236,965
Property Management 148,418 143,635 4,783 58% 56% 254,431 254,431
Grant Projects 62,291 60,278 2,013 58% 56% 106,784 106,784
Non -Departmental 675,046 510,747 164,299 58% 44% 1,157,222 1,414,499 (257,277)
Contingency 3,176,300 3,176,300 58% n/a f) 5,445,086 5,445,086
10,540,854 6,755,879 3,784,975 58% 37% 18,070,035 12,382,636 5,687,399
Transfers Out 7,710,551 7,770,690 (60,139) 58% 59% 13,218,088 13,218,088
TOTAL REQUIREMENTS 18,251,405 14,526,569 3,724,836 58% 46% 31,288,123 25,600,724 5,687,399
NET (Resources - Requirements) 2,595,189 12,922,274 10,327,085 ** 127,466 6,076,131 5,948,665
Exp. %
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with a FF&C debt issue.
a) Approx. 85% of property taxes are historically collected through Nov. Projections indicate an $83,000 negative variance from budget.
b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate.
c) A & T Grant (received quarterly) will exceed the amount budgeted.
d) Clerk's Office revenues are projected to be less than budgeted, based on seven months of actual activity.
e) Expenditures will be less than budget due to open positions
f) The Contingency in the Original Budget was $5,905,383. The $460,297 net 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 t )ut
for Crime Prevention (Fund 115), (3) $127,466 of appropriation transferred to Fund 115, (4) $200,000 to Transfers Out for C DD,
(5) $15,328 Transfer In from Fund 170 and (6) $10,078 to Clerk's Capital Outlay.
** 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
Seven Months Ended
January 31, 2009
Year to Date
Budget 1 Actual 1 Variance IFY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,090,000 $ 1,161,149
Revenues
$ 71,149 100% 107% $ 1,090,000 $ 1,161,149 $ 71,149
Federal Grants 107,960 89,357 (18,603) 58% 48% a)c) 185,075 164,518 (20,557)
State Miscellaneous 8,524 8,524 58% n/a a) 53,714 53,714
SB #1065 -Court Assess. 37,333 32,085 (5,248) 58% 50% 64,000 64,000
Discovery Fee 9,333 9,409 76 58% 59% 16,000 20,000 4,000
Food Subsidy 22,750 14,723 (8,027) 58% 38% b) 39,000 39,000
Juvenile Crime Prevention 212,433 165,404 (47,029) 58% 45% c) 364,171 377,770 13,599
Inmate/Prisoner Housing 35,000 38,430 3,430 58% 64% 60,000 60,000
Inmate Commissary Fees 292 504 212 58% 101% 500 800 300
Contract Payments 200,489 152,641 (47,848) 58% 44% d) 343,696 248,000 (95,696)
Miscellaneous 175 354 179 58% 118% 300 354 54
MIP Diversion Fees 933 440 (493) 58% 28% 1,600 1,000 (600)
Interest on Investments 17,500 23,433 5,933 56% 78% 30,000 36,000 6,000
Leases 7,350 3,501 (3,849) 58% 28% e) 12,600 5,050 (7,550)
Grants - Private 70 70 58% n/a 70 70
Crime Prevention Services - 2,148 2,148 58% n/a 19,700 19,700
Level 7 52,500 20,000 (32,500) 58% 22% c)f) 90,000 60,000 (30,000)
Total Revenues 704,048 561,023 (143,025) 58% 46% 1,206,942 1,149,976 (56,966)
Transfers In -General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
3,504,573 3,504,573
5,298,621 5,226,746 (71,875)
58%
58%
58% 6,007,840 6,007,840
63% 8,304,782 8,318,966 14,184
Exp. %
Personal Services 1,708,300 1,695,582 12,718 58% 58% g) 2,928,514 2,916,000 12,514
Materials and Services 958,919 832,950 125,969 58% 51% 1,643,861 1,515,000 128,861
Capital Outlay 58 58 58% 0% 100 100
Juvenile Resource Center
Personal Services 1,688,385 1,458,024 230,361 58% 50% g) 2,894,375 2,615,000 279,375
Materials and Services 121,084 117,280 3,804 58% 57% 207,573 188,000 19,573
Capital Outlay 58 58 58% 0% 100 100
Contingency 367,651 367,651 58% n/a 630,259 630,259
TOTAL REQUIREMENTS 4,844,455 4,103,836 740,619 58% 49% 8,304,782 7,234,000 1,070,782
NET (Resources - Requirements) 454,166 1,122,910 668,744 - 1,084,966 1,084,966
a) Projection of Federal Grants reduced for budgeted amount to be recorded in State Miscellaneous and increased for Federal
Grant revenue for FY 07-08 requests paid in FY 08-09.
b) Billing submitted monthly for reimbursement. Payments received to date cover July to November.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program. DHS began using
a new disbursement system in December delaying processing of payments.
e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Year End
Budget
Projection
Variance
$ 71,149 100% 107% $ 1,090,000 $ 1,161,149 $ 71,149
Federal Grants 107,960 89,357 (18,603) 58% 48% a)c) 185,075 164,518 (20,557)
State Miscellaneous 8,524 8,524 58% n/a a) 53,714 53,714
SB #1065 -Court Assess. 37,333 32,085 (5,248) 58% 50% 64,000 64,000
Discovery Fee 9,333 9,409 76 58% 59% 16,000 20,000 4,000
Food Subsidy 22,750 14,723 (8,027) 58% 38% b) 39,000 39,000
Juvenile Crime Prevention 212,433 165,404 (47,029) 58% 45% c) 364,171 377,770 13,599
Inmate/Prisoner Housing 35,000 38,430 3,430 58% 64% 60,000 60,000
Inmate Commissary Fees 292 504 212 58% 101% 500 800 300
Contract Payments 200,489 152,641 (47,848) 58% 44% d) 343,696 248,000 (95,696)
Miscellaneous 175 354 179 58% 118% 300 354 54
MIP Diversion Fees 933 440 (493) 58% 28% 1,600 1,000 (600)
Interest on Investments 17,500 23,433 5,933 56% 78% 30,000 36,000 6,000
Leases 7,350 3,501 (3,849) 58% 28% e) 12,600 5,050 (7,550)
Grants - Private 70 70 58% n/a 70 70
Crime Prevention Services - 2,148 2,148 58% n/a 19,700 19,700
Level 7 52,500 20,000 (32,500) 58% 22% c)f) 90,000 60,000 (30,000)
Total Revenues 704,048 561,023 (143,025) 58% 46% 1,206,942 1,149,976 (56,966)
Transfers In -General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
3,504,573 3,504,573
5,298,621 5,226,746 (71,875)
58%
58%
58% 6,007,840 6,007,840
63% 8,304,782 8,318,966 14,184
Exp. %
Personal Services 1,708,300 1,695,582 12,718 58% 58% g) 2,928,514 2,916,000 12,514
Materials and Services 958,919 832,950 125,969 58% 51% 1,643,861 1,515,000 128,861
Capital Outlay 58 58 58% 0% 100 100
Juvenile Resource Center
Personal Services 1,688,385 1,458,024 230,361 58% 50% g) 2,894,375 2,615,000 279,375
Materials and Services 121,084 117,280 3,804 58% 57% 207,573 188,000 19,573
Capital Outlay 58 58 58% 0% 100 100
Contingency 367,651 367,651 58% n/a 630,259 630,259
TOTAL REQUIREMENTS 4,844,455 4,103,836 740,619 58% 49% 8,304,782 7,234,000 1,070,782
NET (Resources - Requirements) 454,166 1,122,910 668,744 - 1,084,966 1,084,966
a) Projection of Federal Grants reduced for budgeted amount to be recorded in State Miscellaneous and increased for Federal
Grant revenue for FY 07-08 requests paid in FY 08-09.
b) Billing submitted monthly for reimbursement. Payments received to date cover July to November.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program. DHS began using
a new disbursement system in December delaying processing of payments.
e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Sheriff - Fund 255
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY
Coll. %
RESOURCES:
Beg. Net Working Capital $
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
11,679,209
7,214,562
$ 138,600
9,995,933
6,669,914
30,118
$ 138,600 100%
nla $
- $ 138,600 $ 138,600
(1,683,276) 58% 50% a) 20,021,501
(544,648) 58% 54% a) 12,367,820
30,118 58% n/a -
18,893,771
TOTAL RESOURCES 18,893,771
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 1,307,429
Civil 691,093
Automotive/Communications 762,688
Investigations/Evidence 997,967
Patrol/Civil/Comm Supp 4,548,802
Records 388,328
Adult Jail 5,753,129
Court Security 125,495
Emergency Services 102,331
Special Services Division 744,121
Regional Work Center 1,550,966
Training Division 141,622
Non -Departmental 25,506
Contingency 1,725,130
16,695,965
16,834,565
1,157,799
629,042
799,899
951,531
4,415,717
393,448
5,259,706
116,447
97,239
833,431
1,460,947
127,014
31,406
Transfers Out 29,167 25,000
17,383,582
11,080,347
30,118
;2,637,919)
(1,287,473)
30,118
(2,197,806) 58% 52% 32,389,321 28,494,047 (3,895,274)
(2,059,206) 58% 52% 32,389,321 28,632,647 (3,756,674)
149,630
62,051
(37,211)
46,436
133,085
(5,120)
493,423
9,048
5,092
(89,310)
90,019
14,608
(5,900)
1,725,130
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
Exp. %
52%
53%
61%
56%
57%
59%
53%
54%
55%
65%
55% h)
52%
72%
n/a
b)
c)
d)
e)
f)
g)
4,167 58% 50%
TOTAL REQUIREMENTS 18,893,774 16,298,626
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,275,636
2,658,798
242,780
43,725
2,957,365
2,196,306
1,144,729
1,277,364
1,656,801
7,547,946
665,605
9,312,507
215,035
175,324
1,277,109
2,658,798
242,680
43,725
50,000 50,000
45,000
40,000
30,100
54,000
250,000
100
550,000
100
100
(1,473)
100
2,957,365
2,595,148 58% 50% 32,389,321 28,463,929 3,925,392
NET (Resources - Requirements) (3) 535,939 535,942 168,718 168,718
Year End
Budget
Projection
Variance
nla $
- $ 138,600 $ 138,600
(1,683,276) 58% 50% a) 20,021,501
(544,648) 58% 54% a) 12,367,820
30,118 58% n/a -
18,893,771
TOTAL RESOURCES 18,893,771
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 1,307,429
Civil 691,093
Automotive/Communications 762,688
Investigations/Evidence 997,967
Patrol/Civil/Comm Supp 4,548,802
Records 388,328
Adult Jail 5,753,129
Court Security 125,495
Emergency Services 102,331
Special Services Division 744,121
Regional Work Center 1,550,966
Training Division 141,622
Non -Departmental 25,506
Contingency 1,725,130
16,695,965
16,834,565
1,157,799
629,042
799,899
951,531
4,415,717
393,448
5,259,706
116,447
97,239
833,431
1,460,947
127,014
31,406
Transfers Out 29,167 25,000
17,383,582
11,080,347
30,118
;2,637,919)
(1,287,473)
30,118
(2,197,806) 58% 52% 32,389,321 28,494,047 (3,895,274)
(2,059,206) 58% 52% 32,389,321 28,632,647 (3,756,674)
149,630
62,051
(37,211)
46,436
133,085
(5,120)
493,423
9,048
5,092
(89,310)
90,019
14,608
(5,900)
1,725,130
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
Exp. %
52%
53%
61%
56%
57%
59%
53%
54%
55%
65%
55% h)
52%
72%
n/a
b)
c)
d)
e)
f)
g)
4,167 58% 50%
TOTAL REQUIREMENTS 18,893,774 16,298,626
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,275,636
2,658,798
242,780
43,725
2,957,365
2,196,306
1,144,729
1,277,364
1,656,801
7,547,946
665,605
9,312,507
215,035
175,324
1,277,109
2,658,798
242,680
43,725
50,000 50,000
45,000
40,000
30,100
54,000
250,000
100
550,000
100
100
(1,473)
100
2,957,365
2,595,148 58% 50% 32,389,321 28,463,929 3,925,392
NET (Resources - Requirements) (3) 535,939 535,942 168,718 168,718
RESOURCES:
Beg. Net Working Capital
Total Revenues
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Seven Months Ended
January 31. 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
$ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600
18,893,771 16,695,965 (2,197,806) 58% 52% 32,389,321 28,494,047 (3,895,274)
TOTAL RESOURCES 18,893,771 16,834,565 (2,059,206) 58% 52% 32,389,321 28,632,647 (3,756,674)
REQUIREMENTS:
Sheriffs Services
Personnel 668,574 651,583 16,991 58% 57% 1,146,126 1,126,126 20,000
Materials B Services 479,897 479,754 143 58% 58% 822,680 822,680 -
Capital Outlay 158,958 26,462 132,496 58% 10% 272,500 247,500 25,000
Total Sheriffs Services 1,307,429 1,157,799 149,630 2,241,306 2,196,306 45,000
Civil
Personnel 635,144 598,399 36,745 58% 55% 1,088,818 1,048,818 40,000
Materials B Services 37,438 30,643 6,795 58% 48% 64,179 64,179
Capital Outlay 18,510 18,510 58% 0% 31,732 31,732
Total Civil 691,092 629,042 62,050 1,184,729 1,144,729 40,000
Automotive/Communications
Personnel 224,845 192,964 31,881 58% 50% 385,449 355,449 30,000
Materials BServices 537,784 606,935 (69,151) 58% 66% 921,915 921,915
Capital Outlay 58 58 58% 0% 100 100
Total AutomotivelCommunications 762,687 799,899 (37,212) 1,307,464 1,277,364 30,100
I nvestigations/Evidence
Personnel 835,053 803,005 32,048 58% 56% 1,431,519 1,431,519
Materials B Services 148,915 125,216 23,699 58% 49% 255,282 201,282 54,000
Capital Outlay 14,000 23,310 (9,310) 58% 97% 24,000 24,000
Total Investigations/Evidence 997,968 951,531 46,437 1,710,801 1,656,801 54,000
Patrol/Civil/Comm Support
Personnel 4,034,658 3,755,698 278,960 58% 54% 6,916,557 6,666,557 250,000
Materials & Services 315,764 342,804 (27,040) 58% 63% 541,309 541,309
Capital Outlay 198,380 317,215 (118,835) 58% 93% 340,080 340,080 -
Total Patrol/Civil/Comm Supp 4,548,802 4,415,717 133,085 7,797,946 7,547,946 250,000
Records
Personnel 339,644 339,482 162 58% 58% 582,246 582,246
Materials & Services 48,626 53,966 (5,340) 58% 65% 83,359 83,359
Capital Outlay 58 58 58% 0% 100 - 100
Total Records 388,328 393,448 (5,120) 665,705 665,605 100
Adult Jail
Personnel 4,384,561 4,031,266 353,295 58% 54% 7,516,390 7,166,390 350,000
Materials & Services 796,318 731,989 64,329 58% 54% 1,365,117 1,365,117
Capital Outlay 572,250 496,451 75,799 58% 51% 981,000 781,000 200,000
Total Adult Jail 5,753,129 5,259,706 493,423 9,862,507 9,312,507 550,000
Court Security
Personnel 116,379 113,018 3,361 58% 57% 199,506 199,506
Materials & Services 9,059 3,429 5,630 58% 22% 15,529 15,529
Capital Outlay 58 58 58% 0% 100 - 100
Total Transport/Court Security 125,496 116,447 9,049 215,135 215,035 100
Emergency Services
Personnel 92,477 91,069 1,408 58% 57% 158,532 158,532
Materials B Services 9,795 6,170 3,625 58% 37% 16,792 16,792
Capital Outlay 58 - 58 58% 0% 100 - 100
Total Emergency Services 102,330 97,239 5,091 175,424 175,324 100
Special Services
Personnel 476,328 467,227 9,101 58% 57% 816,563 816,563
Materials B Services 100,875 78,586 22,289 58% 45% 172,928 172,928
Capital Outlay 166,918 287,618 (120,700) 58% 101% 286,145 287,618 (1,473)
Total Special Services 744,121 833,431 (89,310) 1,275,636 1,277,109 (1,473)
Regional Work Center
Personnel 1,266,720 1,301,849 (35,129) 58% 60% 2,171,520 2,246,520 (75,000)
Materials B Services 265,579 136,104 129,475 58% 30% 455,278 380,278 75,000
Capital Outlay 18,667 22,994 (4,327) 58% 72% 32,000 32,000 -
Total Regional Work Center 1,550,966 1,460,947 90,019 2,658,798 2,658,798
Training
Personnel 112,811 105,945 6,866 58% 55% 193,391 193,391
Materials B Services 28,752 21,069 7,683 58% 43% 49,289 49,289
Capital Outlay 58 58 58% 0% 100 100
Total Training 141,621 127,014 14,607 242,780 242,680 100
Non -Departmental
Materials B Services 25,506 31,406 (5,900) 58% 72% 43,725 43,725
Transfers Out 29,167 25,000 4,167 58% 50% 50,000 50,000 -
Contingency 1,725,130 1,725,130 58% n/a 2,957,365 - 2,957,365
Total Non -Departmental 1,779,803 56,406 1,723,397 3,051,090 93,725 2,957,365
Total Requirements 18,893,772 16,298,626 2,595,146 58% 50% 32,389,321 28,463,929 3,925,392
Exp. %
NET (Resources - Requirements)
(1) 535,939 535,940 168,718 168,718
Sheriff Notes
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment,
is adjusted to actual quarterly. Actual 1st and 2nd quarter expenditures were less than budgeted.
Actual expenditures for FY 2009 are projected to be less than budgeted.
b) Sheriff's Services Division year-to-date variance is due to timing of Capital Projects and one open
position which has been filled. Expenditures for capital software will be less than planned for tie year.
c) Personnel expenditures in Civil will be less than budget by approximately $40,000 for the year
due to unfilled budgeted positions.
d) Automotive/Communications year-to-date variance is due to timing of budget and actual purchase
of material and services for new car preparation. Personnel expenses for the year will be Tess than
budgeted due to an open position which was filled in the 2nd quarter.
e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed.
f) Personnel expenditures in Patrol will be less than budget by approximately $250,000 for the
year due to unfilled budgeted employee positions.
g)
Adult Jail year-to-date variance is due to delays in filling open positions. Capital
expenditures for the jail control panel system project will be incurred later in the year and will
be less than budgeted. The delays in hiring and lower capital expenditures will result in the
Adult Jail expenditures at $550,000 less than budgeted.
h) Work Center year-to-date 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
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 58% n/a $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 8,498,345 12,701,550 4,203,205 58% 87% a) 14,568,591 14,206,458 (362,133)
Tax Revenues - Prior 157,180 424,254 267,074 58% 157% b) 269,452 524,254 254,802
Federal Grants 11,667 35,354 23,687 58% n/a 20,000 35,354 15,354
State Grant 26,341 52,476 26,135 58% 116% c) 45,156 69,000 23,844
Transp. of State Wards 2,917 (2,917) 58% 0% 5,000 5,000
SB 1145 1,129,228 967,910 (161,318) 58% 50% 1,935,819 1,935,819
Des Cty Court Security 75,250 75,019 (231) 58% 58% 129,000 129,000
Des Cty Juvenile Contract 14,000 1,582 (12,418) 58% 7% d) 24,000 3,000 (21,000)
Transport 2,365 2,365 58% n/a 2,365 2,365
Title III Reimbursement 75,000 75,000 58% n/a e) 150,000 150,000
DC Fair & Expo Center 5,415 5,415 58% n/a 5,415 5,415
Local Gov't Pmts 2,235 2,235 58% n/a 2,235 2,235
Inmate Commissary Fees 35,000 39,079 4,079 58% 65% 60,000 60,000 -
Work Center Work Crews 87,500 22,605 (64,895) 58% 15% f) 150,000 50,000 (100,000)
Concealed Handgun Classes 933 3,375 2,442 58% n/a 1,600 6,000 4,400
Soc Sec Incentive -Fed 2,333 4,200 1,867 58% 105% 4,000 5,000 1,000
Miscellaneous 292 1,441 1,149 58% 288% 500 4,026 3,526
Oregon Mentors 4,414 4,414 58% n/a 8,000 8,000
Medical Services Reimb 7,000 9,359 2,359 58% 78% 12,000 12,000
Restitution 613 265 (348) 58% 25% 1,050 1,050
Sheriff Fees 89,609 94,803 5,194 58% 62% 153,615 153,615
Interest 26,250 48,499 22,249 58% 108% 45,000 85,000 40,000
Interest on Unsegregated 2,100 5,566 3,466 58% 155% 3,600 10,600 7,000
Rentals 19,146 55,530 36,384 58% 169% g) 32,824 62,824 30,000
Donations 48 48 58% n/a 48 48
Total Revenues 10,185,704 14,632,344 4,446,640 58% 84% 17,461,207 17,526,063 64,856
TOTAL RESOURCES 12,745,998 17,243,718 4,497,720 58% 86% 20,021,501 20,137,437 115,936
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 11,679,210
Exp. %
9,995,933 1,683,277 58% 50% h) 20,021,501 17,383,582 2,637,919
TOTAL REQUIREMENTS 11,679,210 9,995,933 1,683,277 58% 50% 20,021,501 17,383,582 2,637,919
NET (Resources - Requirements)
1,066,788 7,247,785 6,180,997 - 2,753,855 2,753,855
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates 2.5% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Expect Tess revenue for court security from the Juvenile Department.
e) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
f) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
g) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
h) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters
were less than budgeted.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 58% n/a $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 8,498,345 12,701,550 4,203,205 58% 87% a) 14,568,591 14,206,458 (362,133)
Tax Revenues - Prior 157,180 424,254 267,074 58% 157% b) 269,452 524,254 254,802
Federal Grants 11,667 35,354 23,687 58% n/a 20,000 35,354 15,354
State Grant 26,341 52,476 26,135 58% 116% c) 45,156 69,000 23,844
Transp. of State Wards 2,917 (2,917) 58% 0% 5,000 5,000
SB 1145 1,129,228 967,910 (161,318) 58% 50% 1,935,819 1,935,819
Des Cty Court Security 75,250 75,019 (231) 58% 58% 129,000 129,000
Des Cty Juvenile Contract 14,000 1,582 (12,418) 58% 7% d) 24,000 3,000 (21,000)
Transport 2,365 2,365 58% n/a 2,365 2,365
Title III Reimbursement 75,000 75,000 58% n/a e) 150,000 150,000
DC Fair & Expo Center 5,415 5,415 58% n/a 5,415 5,415
Local Gov't Pmts 2,235 2,235 58% n/a 2,235 2,235
Inmate Commissary Fees 35,000 39,079 4,079 58% 65% 60,000 60,000 -
Work Center Work Crews 87,500 22,605 (64,895) 58% 15% f) 150,000 50,000 (100,000)
Concealed Handgun Classes 933 3,375 2,442 58% n/a 1,600 6,000 4,400
Soc Sec Incentive -Fed 2,333 4,200 1,867 58% 105% 4,000 5,000 1,000
Miscellaneous 292 1,441 1,149 58% 288% 500 4,026 3,526
Oregon Mentors 4,414 4,414 58% n/a 8,000 8,000
Medical Services Reimb 7,000 9,359 2,359 58% 78% 12,000 12,000
Restitution 613 265 (348) 58% 25% 1,050 1,050
Sheriff Fees 89,609 94,803 5,194 58% 62% 153,615 153,615
Interest 26,250 48,499 22,249 58% 108% 45,000 85,000 40,000
Interest on Unsegregated 2,100 5,566 3,466 58% 155% 3,600 10,600 7,000
Rentals 19,146 55,530 36,384 58% 169% g) 32,824 62,824 30,000
Donations 48 48 58% n/a 48 48
Total Revenues 10,185,704 14,632,344 4,446,640 58% 84% 17,461,207 17,526,063 64,856
TOTAL RESOURCES 12,745,998 17,243,718 4,497,720 58% 86% 20,021,501 20,137,437 115,936
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 11,679,210
Exp. %
9,995,933 1,683,277 58% 50% h) 20,021,501 17,383,582 2,637,919
TOTAL REQUIREMENTS 11,679,210 9,995,933 1,683,277 58% 50% 20,021,501 17,383,582 2,637,919
NET (Resources - Requirements)
1,066,788 7,247,785 6,180,997 - 2,753,855 2,753,855
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates 2.5% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Expect Tess revenue for court security from the Juvenile Department.
e) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
f) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
g) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
h) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters
were less than budgeted.
Sheriff 702
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,169,561 $ 1,178,512 $ 8,951 58% n/a $ 1,169,561 $ 1,178,512 $ 8,951
Revenues
Tax Revenues - Current 4,139,820 6,213,329 2,073,509 58% 88% a) 7,096,836 6,949,467 (147,369)
Tax Revenues - Prior 75,125 235,540 160,415 58% 183% b) 128,785 295,540 166,755
Federal Grants 16,625 13,135 (3,490) 58% 46% 28,500 28,500
US Forest Service 42,000 25,125 (16,875) 58% 35% 72,000 72,000
State Grant 46,312 45,571 (741) 58% 57% 79,392 79,392
SB #1065 Court Assessment 39,083 32,085 (6,998) 58% 48% 67,000 67,000
Marine Board License Fee 57,717 (57,717) 58% 0% c) 98,944 98,944
Narcotic Task Force 64,167 27,500 (36,667) 58% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 125,405 (125,405) 58% 0% e) 214,980 214,980
Des Cty Transient Room Tax 1,420,428 1,420,428 58% 58% 2,435,020 2,435,020
Des Cty Other Grant 73,597 (73,597) 58% 0% f) 126,167 - (126,167)
City of Sisters 229,399 233,342 3,943 58% 59% 393,255 400,014 6,759
Des Cty Tax/Fin Contract 1,604 860 (744) 58% 31% 2,750 2,750 -
Des Cty CDD Contract 31,713 29,447 (2,266) 58% 54% g) 54,365 33,978 (20,387)
Des Cty Solid Waste Cntrt 31,713 33,977 2,264 58% 62% g) 54,365 74,752 20,387
Des Cty Clerk/Election 1,750 2,026 276 58% 68% 3,000 3,000
Security & Traffic Reimb 15,167 1,316 (13,851) 58% 5% h) 26,000 13,000 (13,000)
Seat Belt Program 3,500 4,700 1,200 58% 78% 6,000 6,000 -
Miscellaneous 1,458 6,398 4,940 58% n/a 2,500 13,655 11,155
Sheriff Fees 2,917 3,702 785 58% n/a 5,000 5,000
Court Fines & Fees 49,583 63,662 14,079 58% 75% 85,000 85,000
Impound Fees 43,750 43,500 (250) 58% 58% 75,000 75,000 -
Interest 17,500 13,820 (3,680) 58% 46% 30,000 30,000
Interest on Unsegregated 1,400 2,722 1,322 58% 113% 2,400 5,400 3,000
Grants - Private 6,000 6,000 58% n/a 6,000 6,000
Sale of Equip & Material 583 4,526 3,943 58% 453% 1,000 6,000 5,000
Total Revenues 6,532,316 8,462,712 1,930,396 58% 76% 11,198,259 11,027,892 (170,367)
TOTAL RESOURCES 7,701,877 9,641,224 1,939,347 58% 78% 12,367,820 12,206,404 (161,416)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 7,214,562
Exp. %
6,669,914 544,648 58% 54% g) 12,367,820 11,080,347 1,287,473
TOTAL REQUIREMENTS 7,214,562 6,669,914 544,648 58% 54% 12,367,820 11,080,347 1,287,473
NET (Resources - Requirements)
487,315 2,971,310 2,483,995 - 1,126,057 1,126,057
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court will be Tess than expenses resulting in no transfer to Sheriff's Office (M. Wynr e).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs ;rnd
payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters were less than budgeted.
h) Fewer events requiring patrol/traffic control services.
Year End
Budget
Projection
Variance
TOTAL RESOURCES 7,701,877 9,641,224 1,939,347 58% 78% 12,367,820 12,206,404 (161,416)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 7,214,562
Exp. %
6,669,914 544,648 58% 54% g) 12,367,820 11,080,347 1,287,473
TOTAL REQUIREMENTS 7,214,562 6,669,914 544,648 58% 54% 12,367,820 11,080,347 1,287,473
NET (Resources - Requirements)
487,315 2,971,310 2,483,995 - 1,126,057 1,126,057
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court will be Tess than expenses resulting in no transfer to Sheriff's Office (M. Wynr e).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs ;rnd
payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters were less than budgeted.
h) Fewer events requiring patrol/traffic control services.
HEALTH
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY
Coll. %
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138%
Revenues
Medicare Reimbursement 2,333 1,548 (785) 58% 39% a) 4,000 4,000
State Grant 929,725 970,872 41,147 58% 61% b) 1,593,814 1,852,066 258,252
Child Dev & Rehab Center 20,263 (20,263) 58% 0% c) 34,737 34,737
State Miscellaneous 155,070 144,597 (10,473) 58% 54% 265,834 265,834
STARS Foundation - 2,650 2,650 58% n/a 2,650 2,650
OMAP 157,500 152,715 (4,785) 58% 57% 270,000 270,000
Family Planning Exp Proj 277,083 213,897 (63,186) 58% 45% d) 475,000 475,000
Grants 20,008 20,008 58% n/a 20,008 20,008
Contract Payments/ESD 4,667 (4,667) 58% 0% e) 8,000 8,000
Miscellaneous 670 670 58% n/a 800 800
Patient Insurance Fees 53,346 84,504 31,158 58% 92% f) 91,450 131,450 40,000
Health Dept/Patient Fees 129,792 88,973 (40,819) 58% 40% f) 222,500 182,500 (40,000)
Vital Records -Birth 23,333 19,665 (3,668) 58% 49% 40,000 40,000
Vital Records -Death 54,833 61,035 6,202 58% 65% 94,000 94,000
Interest on Investments 22,167 16,708 (5,459) 58% 44% 38,000 38,000
Donations 5,308 4,629 (679) 58% 51% 9,100 9,100
Interfund Contract 73,641 27,220 (46,421) 58% 22% g) 126,242 113,160 (13,082)
Administrative Fee 15,750 15,750 58% 58% 27,000 27,000
Interfund Grant 10,713 10,713 58% n/a 10,713 10,713
Total Revenues 1,924,811 1,836,154 (88,657) 58% 56% 3,299,677 3,579,018 279,341
Revised
Year End
Budget
Projection
Variance
$ 707,000 $ 972,436 $ 265,436
Transfers In -Reserve Fund 14,583 - (14,583) 58% 0% 25,000 25,000
Transfers In -General Fund 1,540,721 1,540,721 - 58% 58% 2,641,236 2,641,236
TOTAL RESOURCES 4,187,115 4,349,311 176,779 58% 65% 6,672,913 7,217,690 544,777
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
2,650,999 2,635,308 15,691 58% 58% 4,544,569 4,536,160 8,409
820,475 796,514 23,961 58% 57% 1,406,529 1,406,529
43,750 47,227 (3,477) 58% 63% 75,000 75,000
87,500 75,000 12,500 58% 50% 150,000 150,000
289,809 289,809 58% n/a 496,815 496,815
3,892,533 3,554,049 338,484 58% 53% 6,672,913 6,167,689 505,224
294,582 795,262 515,263 - 1,050,001 1,050,001
a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold.
b) Projection includes revisions 1 - 5 to State Grant.
c) Payments received quarterly during the October 08 through September 09 contract period.
d) Payments are received one month in arrears.
e) Contract not yet signed.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
g) Payments normally received 30 days after the end of each quarter.
RESOURCES:
Beg. Net Working Capital $ 2,750,000 $ 2,695,308 $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692)
Revenues
Marriage Licenses 3,208 3,250 42 58% 59% 5,500 5,500
MENTAL HEALTH
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Revised
Year to Date
Budget
Actual Variance
FY % Coll. %
Revised
Year End
Budget
Projection
Variance
Divorce Filing Fees 72,917 67,729 (5,188) 58% 54% 125,000 125,000
Domestic Partnership Fee 1,167 70 (1,097) 58% n/a 2,000 2,000
Federal Grants 140,870 22,970 (117,900) 58% 10% a)b) 241,492 229,184 (12,308)
State Grants 3,116,975 3,112,342 (4,633) 58% 58% 5,343,386 5,343,386
State Miscellaneous 104,834 69,059 (35,775) 58% 38% c) 179,716 179,716
Title 19 175,411 158,999 (16,412) 58% 53% 300,705 300,705
Liquor Revenue 61,833 59,068 (2,765) 58% 56% 106,000 106,000
School Districts 58,333 34,500 (23,833) 58% 35% d) 100,000 70,000 (30,000)
Contract Payments 7,020 7,020 58% n/a 14,040 14,040
Miscellaneous 51,217 52,307 1,090 58% 60% 87,800 87,800
Patient Insurance Fees 126,875 78,961 (47,914) 58% 36% 217,500 200,000 (17,500)
Patient Fees 6,708 4,502 (2,206) 58% 39% 11,500 8,500 (3,000)
Interest on Investments 42,583 53,327 10,744 58% 73% 73,000 88,000 15,000
Rentals 9,625 8,000 (1,625) 58% 48% 16,500 16,500
Donations 5,833 100 (5,733) 58% 1% 10,000 3,500 (6,500)
Interfund Contract 1,820 7,464 5,644 58% 239% 3,120 8,764 5,644
Administrative Fee 1,689,800 1,660,351 (29,449) 58% 57% 2,896,800 2,921,800 25,000
Crime Prevention Services 83,932 41,214 (42,718) 58% 29% b) 143,884 143,884
Total Revenues
5,753,941 5,441,233 (312,708) 58% 55% 9,863,903 9,854,279 (9,624)
Transfers In -General Fund 904,691
Transfers In -Other 264,731
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
904,691 58% 58% 1,550,899 1,550,899
295,648 30,917 58% 65% 453,825 506,825 53,000
9,673,363 9,336,880 (336,483) 58% 64% 14,618,627 14,607,311 (11,316)
Exp. %
4,931,399 4,656,836 274,563 58% 55% e) 8,453,826 7,790,000 663,826
2,574,622 2,087,493 487,129 58% 47% 4,413,638 4,150,000 263,638
58 58 58% 0% 100 - 100
87,500 75,000 12,500 58% 50% 150,000 150,000
933,953 933,953 58% n/a 1,601,063 1,601,063
TOTAL REQUIREMENTS 8,527,532 6,819,329 1,708,203 58% 47% 14,618,627 12,090,000 2,528,627
NET (Resources - Requirements) 1,145,831 2,517,551 1,371,720 - 2,517,311 2,517,311
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
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.
e) Anticipated salary savings due to unfilled positions and reduce work schedule beginning March 1, 2009.
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
Total Revenues
Trans In -CDD Reserve
Trans In -CDD Bldg!Elec
Trans In -Gen Fund
Trans In -Newberry (297)
Trans In -Other
TOTAL RESOURCES
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ (2,777,224) $(2,667,071)
20,563
2,917
179,958
1,004,325
265,490
310,333
425,658
399,671
44,897
805,860
353,380
(7,967)
1,211
113,253
552,058
151,501
112,076
157,777
523,888
52,556
515,214
155,846
$ 110,153 100% 96%
(28,530)
(1,706)
(66,705)
(452,267)
(113,989)
(198,257)
(267,881)
124,217
7,659
(290,646)
(197,534)
3,813,052
1,447,898
1,317,006
48,250
58
58% -23%
58% 24%
58% 37%
58% 32%
58%
58% 21%
58% 22%
58% 76%
58% 68%
58%
58% 26%
33%
37%
2,327,413 (1,485,639) 58% 36%
1,399,756
1,144,255
116,667
131,666
(48,142)
(172,751)
116,667
83,416
(58)
3,849,040
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division 1,253,117
154,438
143,462
632,158
209,861
166,835
200,402
316,523
51,367
48,344
635,807
372,371
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health -tic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (D/S Fund)
Contingency
719,452
2,452,686 (1,396,354)
1,171,808
137,107
129,763
599,579
169,463
172,555
168,651
296,988
46,666
40,824
538,578
308,636
150,000
58%
58%
0%
0%
0%
58%
a)
b)
c)
c)
c)
d)
c)
e)
d)
c)
c)
56%
51%
n/a f)
159% g)
0%
29%
Exp. %
$(2,777,224)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
$(2,667,071) 110,153
13,500
2,100
202,000
1,040,000
270,000
204,000
285,000
685,150
76,967
880,000
446,500
(21,750)
(2,900)
(106,500)
(681,700)
(185,125)
(328,000)
(444,700)
(501,475)
(159,295)
6,536,662 4,105,217 (2,431,445)
2,482,111
2,257,725
0
82,714
100
2,482,111
2,257,725
200,000
131,666
200,000
48,952
(100)
8,582,088 6,509,648 (2,072,440)
81,309 58% 55% h) 2,148,200
17,331 58% 52% h) 264,751
13,699 58% 53% h) 245,934
32,579 58% 55% i) 1,083,700
40,398 58% 47% h) 359,761
(5,720) 58% 60% h) 286,002
31,751 58% 49% h) 343,547
19,535 58% 55% h) 542,610
4,701 58% 53% h) 88,057
7,520 58% 49% h) 82,875
97,229 58% 49% h) 1,089,954
63,735 58% 48% h) 638,351
86% 175,000
719,452 58% n/a 1,233,346
2,080,752
249,186
235,000
1,176,165
240,165
185,862
324,000
510,000
83,000
78,000
858,085
565,000
150,000
67,448
15,565
10,934
(92,465)
119,596
100,140
19,547
32,610
5,057
4,875
231,869
73,351
25,000
1,233,346
TOTAL REQUIREMENTS 4,904,137 3,930,618 1,123,519 58% 46% 8,582,088 6,735,215 1,846,873
NET (Resources - Requirements) (1,055,097) (1,477,932) (272,835)
Revenues
Expenditures
Net from Operations
2,327,413
3,930,618
(1,603,205)
(225,567) (225,567)
4,105,217
6,735,215
(2,629,998)
a) Revenue is low in relation to budget due to 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 (Contract Svcs).
e) Revenue is received primarily in December through February after license renewal statements are mailed out.
f) A transfer from the General Fund for long range planning.
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
$(2,777,224)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
$(2,667,071) 110,153
13,500
2,100
202,000
1,040,000
270,000
204,000
285,000
685,150
76,967
880,000
446,500
(21,750)
(2,900)
(106,500)
(681,700)
(185,125)
(328,000)
(444,700)
(501,475)
(159,295)
6,536,662 4,105,217 (2,431,445)
2,482,111
2,257,725
0
82,714
100
2,482,111
2,257,725
200,000
131,666
200,000
48,952
(100)
8,582,088 6,509,648 (2,072,440)
81,309 58% 55% h) 2,148,200
17,331 58% 52% h) 264,751
13,699 58% 53% h) 245,934
32,579 58% 55% i) 1,083,700
40,398 58% 47% h) 359,761
(5,720) 58% 60% h) 286,002
31,751 58% 49% h) 343,547
19,535 58% 55% h) 542,610
4,701 58% 53% h) 88,057
7,520 58% 49% h) 82,875
97,229 58% 49% h) 1,089,954
63,735 58% 48% h) 638,351
86% 175,000
719,452 58% n/a 1,233,346
2,080,752
249,186
235,000
1,176,165
240,165
185,862
324,000
510,000
83,000
78,000
858,085
565,000
150,000
67,448
15,565
10,934
(92,465)
119,596
100,140
19,547
32,610
5,057
4,875
231,869
73,351
25,000
1,233,346
TOTAL REQUIREMENTS 4,904,137 3,930,618 1,123,519 58% 46% 8,582,088 6,735,215 1,846,873
NET (Resources - Requirements) (1,055,097) (1,477,932) (272,835)
Revenues
Expenditures
Net from Operations
2,327,413
3,930,618
(1,603,205)
(225,567) (225,567)
4,105,217
6,735,215
(2,629,998)
a) Revenue is low in relation to budget due to 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 (Contract Svcs).
e) Revenue is received primarily in December through February after license renewal statements are mailed out.
f) A transfer from the General Fund for long range planning.
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.
ROAD
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 6,392,830
Revenues
System Development Ch 11,667
Mineral Lease Royalties 2,917
Forest Receipts 1,608,647
State Grant 985,429
State Miscellaneous -
Motor Vehicle Revenue 4,462,500
City of Bend 145,833
City of Redmond 233,333
City of Sisters 29,167
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
$ 6,392,830
Revised
Year End
Budget
Projection
Variance
0 100% 100% $ 6,392,830 $ 6,392,830 $ 0
1,386 (10,281) 58% 7% 20,000 20,000
20,892 17,975 58% n/a 5,000 25,000 20,000
2,759,606 1,150,959 58% 100% a) 2,757,680 2,759,606 1,926
1,689,307 703,878 58% 100% b) 1,689,306 1,689,307 1
5,758 5,758 58% n/a b) - 5,758 5,758
4,479,814 17,314 58% 59% 7,650,000 7,650,000
206,121 60,288 58% 82% c) 250,000 250,000
11,781 (221,552) 58% 3% c) 400,000 400,000
- (29,167) 58% 0% c) 50,000 50,000
11,103 11,103 58% n/a c) 20,000 20,000
23,333 20,263 (3,070) 58% 51% 40,000 40,000
583 500 (83) 58% 50% 1,000 1,000
72,917 120,464 47,547 58% 96% 125,000 180,000 55,000
1,423 2,684 1,261 58% 110% 2,440 2,684 244
507,500 - (507,500) 58% 0% d) 870,000 870,000
175,000 119,955 (55,045) 58% 40% e) 300,000 300,000
58,333 (58,333) 58% 0% d) 100,000 100,000
49,583 (49,583) 58% 0% d) 85,000 85,000
55,417 - (55,417) 58% 0% d) 95,000 95,000
12,833 - (12,833) 58% 0% d) 22,000 22,000
2,042 1,514 (528) 58% n/a e) 3,500 3,500
393,750 424,984 31,234 58% 63% e) 675,000 675,000
117 (117) 58% 0% 200 200
8,832,324 9,876,132 1,043,808 58% 65% 15,141,126 15,244,055 102,929
15,161
502,524
3,407
12,995
430,735
(2,166) 58%
(71,789) 58%
(3,407) 58%
TOTAL RESOURCES 15,746,246 16,712,692 966,446 58%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
3,282,458
6,465,546
2,129,167
175,000
1,030,396
3,193,384
3,709,810
5,126
89,074
2,755,736
2,124,041
175,000
1,030,396
58%
58%
58%
58%
58%
TOTAL REQUIREMENTS 13,082,567 6,908,320 6,174,247 58%
NET (Resources - Requirements)
2,663,679 9,804,372 7,140,693
50%
50% f)
0%
25,990
861,470
5,841
25,990
861,470
5,841
70% 22,427,257 22,530,186 102,929
Exp. %
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
57%
33%
0%
0%
n/a
g)
9)
5,627,071
11,083,793
3,650,000
300,000
1,766,393
5,627,071
11,083,793
3,650,000
300,000
,766,393
31% 22,427,257 20,660,864 ,766,393
1,869,322 °,869,322
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106%
Revenues
State Miscellaneous 19,186 23,180 3,994 58% 70% a) 32,890 32,890
SB 1145 1,693,968 1,451,865 (242,103) 58% 50% b) 2,903,945 2,903,945
Probation Work Crew Fees 19,833 28,173 8,340 58% 83% d) 34,000 34,000
Miscellaneous 2,917 1,870 (1,047) 58% 37% 5,000 5,000
Electronic Monitoring Fee 64,167 98,858 34,691 58% 90% c) 110,000 110,000
Probation Superv. Fees 145,833 143,185 (2,648) 58% 57% 250,000 250,000
Interest on Investments 16,430 18,883 2,453 58% 67% 28,165 28,165 -
Crime Prevention Services 6,250 6,250 58% n/a 25,000 25,000
Drug Court- Byrne 29,167 5,816 (23,351) 58% 12% f) 50,000 29,167 (20,833)
Total Revenues 1,991,501 1,778,080 (213,421) 58% 52% 3,414,000 3,418,167 4,167
$ 663,144 $ 700,907 $ 37,763
Transfers In -General Fund 91,629 91,629 - 58% 58% 157,078 157,078
Transfers In -Video Lottery 61,833 61,833 58% 58% 106,000 106,000
Transfers In -Sheriff 29,167 25,000 (4,167) 58% 50% 50,000 50,000
TOTAL RESOURCES 2,837,274 2,657,449 (179,825) 58% 61% 4,390,222 4,432,152 41,930
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
1,864,595 1,721,459 143,136 58% 54% 3,196,449 3,196,449
403,818 492,414 (88,596) 58% 71% e) 692,259 692,259
58 58 58% 0% 100
292,492 292,492 58% n/a 501,414
100
501,414
TOTAL REQUIREMENTS 2,560,963 2,213,873 347,090 58% 50% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
276,311 443,576 167,265 543,444 543,444
a) Received two quarters of subsidy with one years worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
d) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate
e) Recent reorganization required building modifications for Redmond and Bend offices.
f) Byrne grant hasn't released funds.
Year End
Budget
Projection
Variance
$ 663,144 $ 700,907 $ 37,763
Transfers In -General Fund 91,629 91,629 - 58% 58% 157,078 157,078
Transfers In -Video Lottery 61,833 61,833 58% 58% 106,000 106,000
Transfers In -Sheriff 29,167 25,000 (4,167) 58% 50% 50,000 50,000
TOTAL RESOURCES 2,837,274 2,657,449 (179,825) 58% 61% 4,390,222 4,432,152 41,930
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
1,864,595 1,721,459 143,136 58% 54% 3,196,449 3,196,449
403,818 492,414 (88,596) 58% 71% e) 692,259 692,259
58 58 58% 0% 100
292,492 292,492 58% n/a 501,414
100
501,414
TOTAL REQUIREMENTS 2,560,963 2,213,873 347,090 58% 50% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
276,311 443,576 167,265 543,444 543,444
a) Received two quarters of subsidy with one years worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
d) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate
e) Recent reorganization required building modifications for Redmond and Bend offices.
f) Byrne grant hasn't released funds.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 138,119 157,845 19,726 58% 67% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 21,964 18,601 (3,363) 58% 49% a) 37,652 40,982 3,330
HealthyStart Medicaid 75,833 23,655 (52,178) 58% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 44,136 8,719 (35,417) 58% 12% a) 75,661 87,779 12,118
Level 7 Services 102,196 122,488 20,292 58% 70% a) 175,193 201,546 26,353
Juvenile Crime Prevention 231,613 168,564 (63,049) 58% 42% a) 397,050 471,171 74,121
State Prevention Funds 80,208 43,750 (36,458) 58% 32% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 213,510 357,117 143,607 58% 98% b) 366,017 357,117 (8,900)
OCCF Grant 431,255 729,986 298,731 58% 99% j) 739,295 876,986 137,691
Miscellaneous 4,667 6,493 1,826 58% 81% 8,0008,000 -
Court Fines & Fees 14,000 35,061 21,061 58% 146% c)g) 24,000 75,000 51,000
Interest on Investments 14,583 21,418 6,835 58% 86% d) 25,000 40,000 15,000
Grants -Private 5,833 (5,833) 58% o% e) 10,0005,000 (5,000)
Total Revenues 1,377,917 1,693,697 315,780 58% 72% 2,362,143 2,756,640 394,497
Trans from General Fund 204,922 204,922 - 58% 58% 351,295 351,295
Trans from GF -Other 4,020 3,446 (574) 58% 50% 6,891 6,891
Total Transfers In 208,942 208,368 (574) 58% 58% 358,186 358,186
TOTAL RESOURCES 2,157,894 2,434,252 276,358 58% 74% 3,291,364 3,647,013 355,649
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
331,416 287,523 43,893 58% 51% 1) 568,142 519,399 48,743
1,331,990 1,161,203 170,787 58% 51% g)h) 2,283,412 2,661,177 (377,765)
58 58 58% 0% 100 - 100
256,498 - 256,498 58% n/a 439,710 439,710
TOTAL REQUIREMENTS 1,919,962 1,448,726 471,236 58%
44%
3,291,364 3,180,576 110,788
NET (Resources - Requirements) 237,932 985,526 747,594 466,437 466,437
a) FY 2008 revenues received and reported in FY 2009.
b) Medicaid revenue projected to be Tess than budget.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
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.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 138,119 157,845 19,726 58% 67% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 21,964 18,601 (3,363) 58% 49% a) 37,652 40,982 3,330
HealthyStart Medicaid 75,833 23,655 (52,178) 58% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 44,136 8,719 (35,417) 58% 12% a) 75,661 87,779 12,118
Level 7 Services 102,196 122,488 20,292 58% 70% a) 175,193 201,546 26,353
Juvenile Crime Prevention 231,613 168,564 (63,049) 58% 42% a) 397,050 471,171 74,121
State Prevention Funds 80,208 43,750 (36,458) 58% 32% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 213,510 357,117 143,607 58% 98% b) 366,017 357,117 (8,900)
OCCF Grant 431,255 729,986 298,731 58% 99% j) 739,295 876,986 137,691
Miscellaneous 4,667 6,493 1,826 58% 81% 8,0008,000 -
Court Fines & Fees 14,000 35,061 21,061 58% 146% c)g) 24,000 75,000 51,000
Interest on Investments 14,583 21,418 6,835 58% 86% d) 25,000 40,000 15,000
Grants -Private 5,833 (5,833) 58% o% e) 10,0005,000 (5,000)
Total Revenues 1,377,917 1,693,697 315,780 58% 72% 2,362,143 2,756,640 394,497
Trans from General Fund 204,922 204,922 - 58% 58% 351,295 351,295
Trans from GF -Other 4,020 3,446 (574) 58% 50% 6,891 6,891
Total Transfers In 208,942 208,368 (574) 58% 58% 358,186 358,186
TOTAL RESOURCES 2,157,894 2,434,252 276,358 58% 74% 3,291,364 3,647,013 355,649
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
331,416 287,523 43,893 58% 51% 1) 568,142 519,399 48,743
1,331,990 1,161,203 170,787 58% 51% g)h) 2,283,412 2,661,177 (377,765)
58 58 58% 0% 100 - 100
256,498 - 256,498 58% n/a 439,710 439,710
TOTAL REQUIREMENTS 1,919,962 1,448,726 471,236 58%
44%
3,291,364 3,180,576 110,788
NET (Resources - Requirements) 237,932 985,526 747,594 466,437 466,437
a) FY 2008 revenues received and reported in FY 2009.
b) Medicaid revenue projected to be Tess than budget.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
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.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant.
SOLID WASTE
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 26,833 (26,833) 58% 0% a) 46,000 46,000
Miscellaneous 20,417 17,426 (2,991) 58% 50% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 58% N/A b) 15,938 15,938
Franchise 3% Fees 116,667 27,095 (89,572) 58% 14% c) 200,000 200,000
Commercial Disp. Fees 976,918 732,692 (244,226) 58% 44% d) 1,674,716 1,321,000 (353,716)
Private Disposal Fees 914,500 803,011 (111,489) 58% 51% 1,567,714 1,421,000 (146,714)
Franchise Disposal Fees 2,815,404 2,501,200 (314,204) 58% 52% 4,826,406 4,450,000 (376,406)
Yard Debris 40,979 38,724 (2,255) 58% 55% 70,249 75,000 4,751
Special Waste 17,500 10,543 (6,957) 58% 35% e) 30,000 30,000
Interest 58,333 30,613 (27,720) 58% 31% 100,000 57,000 (43,000)
Sale of Equip & Material 29,167 52,497 23,330 58% 105% f) 50,000 65,000 15,000
Total Revenues 5,016,718 4,229,739 (786,980) 58% 49% 8,600,085 7,710,938 (889,148)
TOTAL RESOURCES 6,237,882 5,484,591 (753,291) 58% 56% 9,821,249 8,965,790 (855,459)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
1,058,748 1,038,716 20,032 58% 57% 1,814,996 1,816,455 (1,459)
2,571,133 2,239,186 331,947 58% 51% g) 4,407,657 4,078,784 328,873
566,876 408,859 158,017 58% 42% 971,788 971,788
140,423 65,415 75,008 58% 27% h) 240,725 146,275 94,450
1,085,858 930,735 155,123 58% 50% i) 1,861,470 1,361,470 500,000
306,024 - 306,024 58% n/a 524,613 524,613
TOTAL REQUIREMENTS 5,729,062 4,682,911 1,046,151 58% 48% 9,821,249 8,374,772 1,446,477
NET (Resources - Requirements)
508,820 801,680 292,860 591,018 591,018
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) Downtum in construction has caused Tess revenue in this area.
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) Most capital items not yet purchased.
i) Will not be transferring the balance.
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 26,833 (26,833) 58% 0% a) 46,000 46,000
Miscellaneous 20,417 17,426 (2,991) 58% 50% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 58% N/A b) 15,938 15,938
Franchise 3% Fees 116,667 27,095 (89,572) 58% 14% c) 200,000 200,000
Commercial Disp. Fees 976,918 732,692 (244,226) 58% 44% d) 1,674,716 1,321,000 (353,716)
Private Disposal Fees 914,500 803,011 (111,489) 58% 51% 1,567,714 1,421,000 (146,714)
Franchise Disposal Fees 2,815,404 2,501,200 (314,204) 58% 52% 4,826,406 4,450,000 (376,406)
Yard Debris 40,979 38,724 (2,255) 58% 55% 70,249 75,000 4,751
Special Waste 17,500 10,543 (6,957) 58% 35% e) 30,000 30,000
Interest 58,333 30,613 (27,720) 58% 31% 100,000 57,000 (43,000)
Sale of Equip & Material 29,167 52,497 23,330 58% 105% f) 50,000 65,000 15,000
Total Revenues 5,016,718 4,229,739 (786,980) 58% 49% 8,600,085 7,710,938 (889,148)
TOTAL RESOURCES 6,237,882 5,484,591 (753,291) 58% 56% 9,821,249 8,965,790 (855,459)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
1,058,748 1,038,716 20,032 58% 57% 1,814,996 1,816,455 (1,459)
2,571,133 2,239,186 331,947 58% 51% g) 4,407,657 4,078,784 328,873
566,876 408,859 158,017 58% 42% 971,788 971,788
140,423 65,415 75,008 58% 27% h) 240,725 146,275 94,450
1,085,858 930,735 155,123 58% 50% i) 1,861,470 1,361,470 500,000
306,024 - 306,024 58% n/a 524,613 524,613
TOTAL REQUIREMENTS 5,729,062 4,682,911 1,046,151 58% 48% 9,821,249 8,374,772 1,446,477
NET (Resources - Requirements)
508,820 801,680 292,860 591,018 591,018
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) Downtum in construction has caused Tess revenue in this area.
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) Most capital items not yet purchased.
i) Will not be transferring the balance.
RESOURCES:
Beginning Net Working Capital
Revenues
Inter -fund Charges:
Risk Management
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
$2,500,000
$2,549,708
$49,708 100% 102%
Budget
Year End
Projection
Variance
$2,500,000 $2,549,708 $49,708
General Liability 234,448 234,444 (4) 58% 58% 401,910 401,910
Property Damage 167,005 167,006 1 58% 58% 286,294 286,294 -
Vehicle 104,614 104,326 (288) 58% 58% 179,338 179,338
Workers' Compensation 563,097 588,259 25,162 58% 61% 965,309 965,309
Unemployment 88,506 93,632 5,126 58% 62% 151,725 151,725 -
Claims Reimb-Workers' Compensation 1,750 28,191 26,441 58% 940% 3,000 28,191 25,191
Claims Reimb-Gen Liab/Property 11,667 630 (11,037) 58% 3% 20,000 20,000 -
Process Fee-Events/Parades 175 210 35 58% n/a 300 300
Miscellaneous 2,917 (2,917) 58% 0% 5,000 5,000
Skid Car Training 14,583 10,360 (4,223) 58% 41% 25,000 25,000
Interest on Investments 29,167 46,964 17,797 58% 94% 50,000 50,000
TOTAL REVENUES 1,217,928 1,274,022 56,094 58% 61% 2,087,876 2,113,067 25,191
Transfers In -PERS Reserve 58 (58) 58% 0% 100 (100)
TOTAL RESOURCES 3,717,986 3,823,730 105,744 58% 83% 4,587,976 4,662,775 74,799
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
0/0
Ex
Settlement / Benefit 6,902
Defense 1,050
Professional Service 6,905
Insurance 143,544
Loss Prevention 184
Total General Liability 758,333 158,584 758,333 58% 12% a) 1,300,000 400,000 900,000
PROPERTY DAMAGE
Insurance 149,933
Repair / Replacement 41,176
Total Property Damage 195,417 191,109 195,417 58% 57% 335,000 335,000
VEHICLE
Professional Service 942
Repair / Replacement 23,444
Insurance 471
Loss Prevention 8,153
Total Vehicle 93,333 33,010 93,333 58% 21% b) 160,000 125,500 34,500
WORKERS' COMPENSATION
Settlement / Benefit 398,627
Professional Service 6,250
Insurance 24,845
Loss Prevention 5,455
Miscellaneous 22,588
Workers' Comp Losses 55,401
Total Workers' Compensation 417,083 513,165 417,083 58% 72% c) 715,000 815,000 (100,000)
UNEMPLOYMENT - Settlement / Benefits 37,917 96,554 (58,637) 58% 149% d) 65,000 150,000 (85,000)
Total Direct Insurance Costs 1,502,083 992,422 1,405,529 58% 39% 2,575,000 1,825,500 749,500
Insurance Administration:
Personal Services 210,675 170,544 40,131 58% 47% 361,157 361,157
Materials & Service 112,002 83,191 28,811 58% 43% 192,004 192,004 -
Capital Outlay 58 58 58% 0% 100 - 100
Total Insurance Administration 322,736 253,735 69,001 58% 46% 553,261 553,161 100
Contingency 851,500 - 851,500 58% n/a 1,459,715 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 2,676,319 1,246,157 2,326,030 58% 27% 4,587,976 2,378,661 2,209,315
NET 1,041,667 2,577,573 2,431,774 2,284,114 2,284,114
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and an upcoming settlement.
d) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
Health Benefits Trust
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance1 FY %
Coll. %
RESOURCES
Beg. Net Working Capital
Revenues:
Internal Premium Charges
P)T Emp - Add! Prem
Employee Prem Contribution
COIL
Retiree / COBRA Co -Pay
Medical Services Reimb
Prescription Rebates
Interest
Total Revenues
TOTAL RESOURCES
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
Revised
Budget
Year End
Projection
Variance ,
$14,000,000 $14,862,418 $ 862,418 100% 106% $14,000,000 14,862,418 $ 862,418
7,278,425
76,417
209,922
466,667
233,333
218,750
7,431,409 152,984
29,665 (46,752)
201,075 (8,847)
676,586 209,919
357,714 124,381
11,986 11,986
10,393 10,393
272,353 53,603
8,483,514
58% 60% a) 12,477,300 12,739,748 262,448
58% 23% b) 131,000 51,000 (80,000)
58% 56% 359,866 339,866 (20,000)
58% 85% 800,000 1,120,000 320,000
58% 89% 400,000 600,000 200,000
58% n/a 11,986 11,986
58% n/a 10,393 10,393
58% 73% 375,000 450,000 75,000
8,991,181 507,667 58% 62% 14,543,166 15,322,992 779,826
22,483,514 23,853,599
66,334 63,161
1,370,085 92% 84%
Exp. %
28,543,166 30,185,410 1,642,244
3,173 58% 56% 113,715 113,715
1,750 1,410 340
6,879,046 5,585,923 1,293,123
938,652 912,508 26,144
(25,199) 25,199
208,548 213,691 (5,143)
37,333 134,149 (96,815)
158,726 159,450 (724)
27,462 20,319 7,143
24,967 28,875 (3,908)
4,667 8,977 (4,310)
1,167 180 987
8,845 18,734 (9,889)
8,291,162
8,292,626
TOTAL REQUIREMENTS 16,650,122
7,059,017 1,232,145
8,292,626
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
7,122,178 9,527,944 58%
NET (Resources - Requirements) 5,833,392 16,731,421 10,898,030
47%
47% c)
57% c)
n/a
60%
210% d)
59%
43%
67%
112%
9%
124%
50%
0%
0%
3,000 3,000
11,792,650 9,369,935
1,609,117 1,530,658
(25,199)
357,511 357,511
64,000 134,149
272,102 272,102
47,077 47,077
42,800 42,800
8,000 8,000
2,000 2,000
15,163 15,163
2,422,715
78,459
25,199
(70,149)
14,213,420
100
14,215,931
11,757,196
2,456,224
100
14,215,931
25% 28,543,166 11,870,911 16,672,255
18,314,499 18,314,499
a) Projection is the amount budgeted for FY 2009, as amended, for HBT payments in the operating funds.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 31 weeks of claims paid; YTD average is $209,616.81 per week.
d) State Assessment is paid in August and January.
RESOURCES:
Beg. Net Working Capital
Revenues
Property Taxes - Current
Property Taxes - Prior
State Reimbursement
Telephone User Tax
Data Network Reimb.
Jefferson County
User Fee
Contract Payments
Miscellaneous
Interest
Interest on Unsegregated Tax
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
$2,393,117 $2,636,885 $ 243,768 100% 110%
3,486,611
33,046
12,833
469,635
19,833
12,825
19,542
40,833
4,813
29,167
758
5,253,724
85,865
14,445
433,462
25,128
31,829
19,429
58,983
8,901
64,768
2,218
1,767,113
52,819
1,612
(36,173)
5,295
19,004
(113)
18,150
4,088
35,601
1,460
4,129,896 5,998,752 1,868,856
6,523,013 8,635,638 2,112,625
2,174,681
516,967
140,000
77,000
75,833
2,541,400
Revised
Budget
Year End
Projection
Variance
$ 2,393,117 $ 2,636,885 $ 243,768
58% 88% a) 5,977,048
58% 152% b) 56,650
58% 66% 22,000
58% 54% 805,089
58% 74% 34,000
145% c) 21,985
58% 58% 33,500
58% 84% 70,000
58% 108% d) 8,250
130% e) 50,000
58% 171% 1,300
58%
58%
5,876,474 (100,574)
96,500 39,850
22,000
805,089
33,164 (836)
31,829 9,844
33,500
70,000
8,901 651
100,000 50,000
2,218 918
58% 85% 7,079,822 7,079,675 (147)
58% 91% 9,472,939 9,716,560 243,621
1,979,811 194,870 58%
429,943 87,024 58%
140,000 58%
- 77,000 58%
- 75,833 58%
- 2,541,400 58%
Vo Exp.
53%
49%
0% f)
0% g)
0%
n/a
3,728,025 3,728,025
886,229 886,229
240,000 107,022 132,978
132,000 132,000
130,000 130,000
4,356,685 - 4,356,685
5,525,881 2,409,754 3,116,127 58% 25% 9,472,939 4,983,276 4,489,663
997,132 6,225,884 5,228,752 - 4,733,284 4,733,284
a) Historically, 85% of property tax receipts are collected through November.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Camp Sherman tax revenue. Revise year end projection to reflect previous 7 month history.
d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated.
e) Based on the first 7 months of actual, the interest for FY 2009 will be projected at $100,000.
f) Payment required for FY 2009 on Deschutes County FF&C 2008A borrowing (construction of new building).
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Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Seven Months Ended January 31, 2009
Year to Date
Budget
Actual
Variance
FY%
Coll. %
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 ',i (7,530)
Receipts:
Security & Traffic Reimb 15,000 4,096 (10,904) 58% 12% 35,000 24,096 (10,904)
Miscellaneous - 3,146 3,146 58% 79% 4,000 7,146 3,146
Vending Machines 3,000 298 (2,702) 58% 5% 6,000 3,298 (2,702)
Telephone Fees - Events 2,000 280 (1,720) 58% 6% 5,000 3,280 (1,720)
Special Events Revenues 337,000 220,092 (116,908) 58% 36% 610,000 493,092 (116,909)
Interest 4,662 2,182 (2,480) 58% 27% 8,000 5,520 (2,480)
Parking Fees - - - 58% 0% 4,000 4,000
Storage 34,000 15,323 (18,677) 58% 23% 67,000 48,323 (18,677)
Camping at F & E 2,000 - (2,000) 58% 0% 15,000 13,000 (2,000)
Horse Stall Rental 4,000 588 (3,412) 58% 1% 55,000 51,588 (3,412)
Concession % - Food 104,500 75,491 (29,009) 58% 27% 280,000 250,991 (29,009)
Rights (Signage, etc.) 35,000 47,000 12,000 58% 49% 95,000 107,000 12,000
Interfund Contract - - 58% 0% 45,000 45,000
Video Lottery 10,000 - (10,000) 58% 0% 10,000 - (10,000)
Total Receipts 551,162 368,496 (182,666) 58% 30% 1,239,000 1,056,333 (182,667)
Transfers In 468,026 365,177 (102,850) 58% 58% 633,203 530,353 (102,850)
TOTAL RESOURCES 1,169,188 876,142 (293,046) 58% 43% 2,022,203 1,729,156 (293,047)
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
Exp. %
493,500 468,002 25,498 58% 55% 846,075 820,577 25,498
452,354 324,459 127,895 58% 42% 775,739 669,078 106,661
73,990 73,990 (0) 58% 87% 85,064 117,104 (32,040)
58% 0% 45,000 45,000
67,000 67,000 - 58% 86% 78,000 78,000
112,189 112,189 58% n/a 192,325 - 192,325
1,199,033 933,451 265,582 58% 46% 2,022,203 1,684,759 337,444
NET (Resources - Requirements) (29,845) (57,309) (27,464) 44,397 44,397
Accrued Revenue (Accounts Receivable):
Current Month Events 14,000
Prior Months 5,417
Total Accounts Receivable 19,417
Deposits Received for Future Events:
FY 2009:
February 5,200
March 9,550
April 5,252
May 3,450
June 2,400
FY 2010 10,905
FY 2011 & Beyond 36,860
TOTAL 73,617
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
January 2009
RESOURCES:
Beg. Net Working Capital
Receipts:
Security & Traffic Reimb
Budget
Actual
Variance
$
2,000
$
Miscellaneous - 60
Vending Machines -
Telephone Fees - Events 140
Special Events Revenues 34,000 36,737
Interest 666 85
Parking Fees
Storage 1,076 1,076
Camping at F & E -
Horse Stall Rental -
Concession % - Food 18,000 14,000 (4,000)
Rights (Signage, etc.) 18,000 21,000 3,000
Interfund Contract
Video Lottery
Total Receipts 72,666 73,098 432
$
(2,000)
60
140
2,737
(581)
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES
72,666 73,098 432
REQUIREMENTS:
Expenditures:
Personal Services 70,500 67,152 3,348
Materials and Services 64,622 62,581 2,041
Debt Service
Capital Outlay -
Transfers Out -
Contingency -
TOTAL REQUIREMENTS
135,122 129,733 5,389
NET (Resources - Requirements) (62,456) (56,635) 5,821
Deschutes County
Fair and Expo Center
Accounts Receivable
January 31, 2009
Current Month
Food & Beverage Estimate
Total Current Month
Prior Months:
14,000.00
14,000.00
October, 2008
Hunter Jumpers 1,000.00
KRDM Dance 1,002.00
August, 2008
White Stallion Productions 2,500.00
April, 2006
NW Expo & Trade show 915.00
Total Prior Months 5,417.00
Total Accrued Revenue as of January 31, 2009 19,417.00
Deschutes County
Bethlehem Inn (Fund 128)
January 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
TOTAL REQUIREMENTS
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. %
100,000 80,451 (19,549)
46,920 (46,920) 17% 47% b) 100,000 100,000
46,920 (46,920) 17% 47% 100,000 100,000
NET (Resources - Requirements) (2,600,000) (2,666,469) (66,469) (19,549) (19,549)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) January interest expense was $5,575; average monthly interest is $6,703.
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. %
100,000 80,451 (19,549)
46,920 (46,920) 17% 47% b) 100,000 100,000
46,920 (46,920) 17% 47% 100,000 100,000
NET (Resources - Requirements) (2,600,000) (2,666,469) (66,469) (19,549) (19,549)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) January interest expense was $5,575; average monthly interest is $6,703.
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Jul
Aug
Sep
Oct
Nov
Dec
Jan
YTD Total
Tammy Baney
Conf/Sem & Educ/Training - 2,300 314 - - 40 2,654
Travel Meals - - 4 40
Accommodations - 238 � 363
600
Airfare - - - - - -
Mileage reimbursement - 74 1 - 278 117 453_ 104 1_,026
Ground Transport - - 91 - - 24 T - 115
Total Baney ,74 1 2,391 1 830 1 117 880 144 1 4,436
Mike Daly
Conf/Sem & Educ/Training 26 360 - - ! 386
Travel Meals - 396 - 12 29 437
Accommodations - - - 540 141 - 680
Airfare -
Mileage reimbursement - 82 . 242 420 331 1 18 1,092
Ground Transport 44 15 59
Total Daly 522 26 1,154 561 374 18 1 2,654
Dennis Luke
Travel Meals _ � - 25
g _ - 260 505
66 'r --
Conf/Sem & EduclTrainm ' 26 21925 116
Accommodations - - 429 98 15 98 640
Airfare
Mileage reimbursement 85 137 246_ 239 ' 228 248 1,183
Ground Transport - - -
Total Luke 85 163 895 362
308 631 2,444
Alan Unger
Conf/Sem & Educ/Training -
Travel Meals
Accommodations
Airfare -
Mileage reimbursement _ Ground Transport
Total Unger -
BOCC Staff 1
Conf/Sem & Educ/Training
Travel Meals -
Accommodations -
Airfare -
Mileage reimbursement - - - - 16 16
Ground Transport
Total BOCC Staff - 16 16
Total - BOCC Department
Conf/Sem & Educ/Training - - 2,352 893 - - 300 ` 3,545
Travel Meals - 396 - 12 1 25 134 25 593
Accommodations - - 1,207 238 378 T 98 1,921
Airfare - - - - - - - -
Mileage Reimbursement 241 137 766 ! 776 1,011 386 3,317
Ground Transport - 1 44 91 - - 39 - 174
Total - BOCC Department ' - 681 j 2,580 2,879 1,039 1,563 809 F 9,550
FY 2009 Budget 21 250
Percent Expended 44.9%
2/17/2 )09
Date: February 11, 2009
To: Deschutes County Board of Commissioners
From: Judith Ure, Management Analyst
Subject: Special Transportation Fund Advisory Committee Recommendations for
Discretionary Grant Awards
Special Transportation Fund Discretionary Grant Program
Each biennium, Deschutes County solicits applications from local transportation service providers
for projects to be included in the County's request for funding through the Oregon Department of
Transportation (ODOT) Special Transportation Fund (STF) Discretionary Grant Program. Programs
and projects supported by STF Discretionary Grant Program funds can address a wide variety of
uses including capital equipment purchases, vehicle maintenance, and operations. Applications
submitted are reviewed by the STF Advisory Committee which then formulates a recommendation
for consideration by the Board of County Commissioners. Upon Board approval, staff compiles the
recommendations into a composite County request for grant funds.
Program Changes for Fiscal Year 2009-11
In the past, County recommendations to award funds through the STF Discretionary Grant
Program were advisory only. Recommendations for funding accepted by the Board of
Commissioners were forwarded to ODOT to be placed in a competitive pool that was reviewed
by Public Transit Division (PDT) staff, then presented to the Oregon Public Transportation
Advisory Committee which made a final recommendation that was eventually submitted for
approval by the Governor's office. ODOT determined that this process was cumbersome and
inefficient and, as a result, has made significant changes to the way Discretionary Grant Program
funding will be allocated for fiscal year 2009-11. Beginning this cycle, applications will no
longer compete on a statewide basis and final award decisions will be made at the local level
with limited additional review by PDT staff. Most significantly, however, Discretionary Grant
Program funding will now be distributed to Counties on a formula basis that considers total
population, percentage of elderly residents, percentage of residents with disabilities, and other
factors. The practical outcome of this decision is that Deschutes County will receive $479,136
less this cycle than last.
STF Advisory Committee Review Process
ODOT allocated a total of $550,813 to Deschutes County to fund STF Discretionary Grant
requests. In response to a public solicitation, the County received requests for grants in the
amount of $1,258,727. As a result, transportation providers that submitted multiple applications
for funding were asked to prioritize their requests in order of greatest need. STF Advisory
Committee members considered this information as well as the community priorities outlined in
the Deschutes County Coordinated Human Services Transportation Plan (with draft revisions),
applicant history, scope of benefit, geographical impact, and sustainability issues to formulate
preliminary individual recommendations for discussion purposes. During a public meeting held
on February 3, 2009, the STF Committee met as a group to develop a consensus
recommendation for the Board's consideration. Representatives of each applicant agency
attended that meeting to provide additional information and answer Committee member
questions.
The attached table details all of the applications submitted and the STF Advisory Committee's
recommendations for awards (highlighted in gray). As funding was not adequate to provide for
all of the applicant agency's top priorities, the Committee chose to prorate these requests to
allow each agency to receive approximately 85% of the amount requested for its area of greatest
need.
ODOT has indicated that additional funding may become available if a 2% increase in the gas
tax proposed by the Governor in his 2009 Jobs and Transportation Act is enacted. As a result,
ODOT has requested that all applications submitted be ranked, regardless of whether they are
currently recommended for funding or not, with the intention of approving additional programs
and projects in descending order if additional funds do become available at a later date.
Immediately following the applications recommended for funding, the STF Committee chose to
rank the approximately 15% that was reduced from the top ranking requests. All other programs
and projects follow in order of Committee preference.
Board Action
Staff recommends that the Board of Commissioners approve the recommendations of the STF
Advisory Committee as submitted and to authorize the Board Chair to sign the County's 2009-11
Discretionary Grant Program application to ODOT when available.
Review Summary
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184.575% of Request
84.575% of Request
84.575% of Request
84.575% of Request
Remaining 15.425% of Request
Remaining 15.425% of Request
'Remaining 15.425% of Request
Remaining 15.425% of Request
Remaining 15.425% of Request
3 of 6 Vehicles Requested
1 of 2 Vehicles Requested
Remaining 3 of 6 Vehicles Requested
'Remaining 1 oft Vehicles Requested
Cumulative Total
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Description of Request
Contractual Dial -a -Ride Services
Contractual Services to Redmond.
Contractual Services to Sisters
Preventative Maintenance
Preventative Maintenance
Contractual Dial -a -Ride Services
Contractual Services to Redmond
Contractual Services to Sisters
Preventative Maintenance
Preventative Maintenance
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Applicant Name
Bend Area Transit
Cascades East Transit
Cascades East Transit
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Bend Area Transit
Cascades East Transit
Cascades East Transit
CORIL
[Opportunity Foundation
City of Redmond
[Bend Area Transit
Cascades East Transit
CORIL
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Bend Area Transit
[Cascades East Transit
Cascades East Transit
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2/23/2009
Actuarial eqivalent costs of benefits per subscriber
for the August 1, 2008- July 31, 2009 plan year
based on current enrollment by family status
Employee only
Employee/ Spouse
Employee/ Child(ren)
Employee/ Family
Composite Rate
Standard Plan
498.27
1021.44
871.97
1395.15
Ee 35% High Ded Plan Ee 35%
174.39 403.33 141.17
357.50 826.82 289.39
305.19 705.82 247.04
488.30 1129.31 395.26
Current COBRA Premium
Standard Plan Ee 35% High Ded Plan Ee 35%
1236.01 432.60 635.01
222.25
i3��'iirfil, u z dii�aw r
.)car Ronda:
RE: Reportable Income for Covered Children
I understand that you have recently evaluated the dependent eligibility provisions of the
Deschutes County Employee Benefits Plan as compared to IRS guidelines. You have
concluded that if employees choose to keep a non -student child on the health plan you
will have to add the fair market value of the premium for the dependent(s) as taxable
income. You asked that 1 help to determine the fair market value of dependent premium.
This letter documents my calculations of the expected cost of dependent child(ren)
coverage based on the Plan's claims experience.
Typically, the fair market value could he derived from funding rates and/or COBRA
rates. However, Deschutes County does not use a tiered rate structure with separate rates
for employees and dependents, but rather maintains a single composite rate for funding
and COBRA purposes. Also, the funding rates are generally are set at a fairly
conservative level and therefore would likely exceed the actuarially determined expected
cost of coverage_
began by developing an estimated of expected costs per employee for the August 1.
2008 - July 31. 2009 plan year. l haled my projection on claims incurred fn,rn January
200 through December 2008 and paid through December 2008. 1 added the estimated
in_:urred hut unpaid claims to the amounts already paid to arrive at estimated incurred
claims tor each month. 1 summarized the monthly amounts into tour experience periods:
Januar), 1. 2006 through July 31, 2006
August 1. 2006 through Jule 31, 2007
August 1. 2007 through July 31, 2008
August 1: 2008 through December 31, 2008
Next. 1 adjusted claims for plan changes to bring all historic claims to the current le' el of
benefit's (for medical, using the Standard Plan). l then calculated average incurred
claims per subscriber per month for each of the experience periods. I projected the
historic experience to the current plan year using a trend rate of 9% for medical and 7%
for dental. These rates are supported by historic patterns at Deschutes County.
fOtAl ., si t
t�tik ° rote w°.)Lill rilar A„1 tor idiserstii;EloSl
;!iurailons 1 ,did not include'dny margin in th.. '- d.!t,_;n„ ? m1,.'d_..:
rri�ilW i_^a , x.11
prov 1e the detail t.!i�...
;; gi p v'4_l o eonver? the ::olrii)t.:•st_L .Y •:,;.li.,`11 a„.l ,aena 1
inbscriber int() .` erecl equivalent (using enrollment t1' !tan3l statiis 1 ;Il.i rai l "l.
tof medical and dental since not all stubs.,(ibers have denial 3;,e al5 lw '..l Ted
separate rates for the Standard and iID'HP medical plans
"C'he table below shows tiered premium rates that are actuarially cquk'alent to the
expected cost of benefits per subscriber for the August 1, 2008—.Duly 31, 2009 plan year,
based on the current enrollment by family status:
Standard HDHP
Medical Medical Denial
Employee only $ 442.03 $ 347.09 $ 56.24
Employee/spouse 906.16 711.54 1 1 5.28
Employee/child(ren) 773.56 607.41 98.41
Employee/family 1,237.69 971,85 157.46
The relativities between ernployee, spouse and children rates were not based on the actual
claims experience of Deschutes County, but rather on actuarial relationships. Similarly,
the HDHP rates were developed based on the actuarial relative value ofthe benefits.
iii determine the fair value of child(reni premium that is t txahle to the emplov cc, st111
'iced to subtract the employee's Cuntributin. 1 lrts too presents sonic . as All
inploy'ees pak x;35 per month, regardless o1 family status. Gine approach ''cenai 1
-,'Fuld he to attribute tll of the employ'ee's t.ontribution to ernpl�7yee
'',eenarlo 22) Would be tiff spread the $ >:� aervss all tiers proportionatel4. rhc 1'c u1t,ltlr'
ivable value for each approach k shown belovv:
:Scenario 1:
t ross Fair Value of Child(ren)(
mployee Contribution
Company Provided Value
Vta,ulurd
Ylt rlit'rr1 1)ental
v L -!"-c1 e
Scenario 2:
Gross Fair Value of Child(ren) Coverage
Employee Contribution
Company Provided Value
'h '173 "0
s 0,001
171.70
373.70
(12.10)
361.60
111)111'
I)eniul
302.50
(12.10)
290.40
rj.!..;
,
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,es 1Li5!' 1 c.
=C Cb r
,c76 35055! IL,e...
; r c1 v its ore u to %>_ugr r 1:90 w s
t0 August 0.13 F. 3 y:,yr
9. dlocurred , lEcrr.s
S)c
Cj
,sc;r ptior drug pad cas i ns . 1 7 )? 5 ?- i 8 I '121 291
Adjust to incurred
Estimated incurred claims 5 11,093 1.238,378 1,421,291 386,1 , 0
incurred claims adjusted for plan desgn changes 611,093 ,.236,=378 1,421,291 583.170
Average number of subscribers 874 882 931 972
Incurred claims per subscriber per month 99 90 '1 16.85 12724 120.32
Number of months trend to August 2008 plan year 36 24 12 3.5
Freud factor to August 2008 plan year 1.295 1 '188 'I-090 1-025
Projected incurred claims '129.37 138.83 133.69 123 44
Total projected claims
Claims administration expenses
Specific stop loss premium
Aggregate stop loss premium
Margin
Projected total rnedical cost
887.13 87'.10 853-01 895.84
28.50 28.50 28.50 28.50
27.57 27 57 27.57 27.57
3.89 3.89 3.89 3.89
947.09 931.06 912.97 955.30
Dental incurred claims 514,761 -1,031,574 1,230,665 502,884
Incurred claims adjusted for plan design changes 527,115 1,056,332 1,260,201 502,884
Average number of subscribers 816 824 874 911
Incurred claims per subscriber per rnonth 42.28 106.82 120.14 110.40
Number of months trend to August 2008 plan year 36 24 12 3.5
Trend factor to August 2008 plan year 1.225 1.145 1 070 1.020
Projected incurred claims 113.05 122.30 128-56 112-60
Claims administration expenses 2 50 2.50 2.50 2.50
Margin
Projected total dentai sssi .15.58 +24 440 131.08 115 'W
1 2031 1114,,
13'1.69
877-'17
28.50
27.57
3.89
937 '13
119 37
.:.50
2/9/2009