HomeMy WebLinkAbout2009-06-01 Work Session MinutesCES
a�r!' ( Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, JUNE 1, 2009
Present were Commissioners Tammy Baney, Dennis R. Luke and Alan Unger.
Also present were Dave Kanner, County Administrator; Susan Ross, Property &
Facilities; Erik Kropp, Deputy County Administrator; Jeanine Faria, Finance;
seven other citizens; and media representative Hillary Borrud of The Bulletin.
Chair Baney opened the meeting at 1:35 p.m.
1. Finance Update.
Jeanine Faria gave a brief overview of the Treasurer's report and monthly
financial statement.
Interest rates continue to drop. The yield to the County was around 2% for May
but has now dropped to below 2%, which is the lowest in many years. The
County's yield is down approximately 5%, while the yield for comparables is
down about 12%. Total investments are around $131 million. (She referred to
the Finance update, a copy of which is attached.)
Revenue from taxes are holding steady now, but in the future it is expected this
amount will be short due to the number of foreclosures. Revenue from the
Clerk's Office is not as low as was expected, probably because of refinancing.
In regard to the Solid Waste Department, revenue is down so there will not be
as much transferred into reserves. The Health Benefits Trust fund continues to
increase.
2. Presentation of Offer on La Pine Industrial Park Property.
Representatives of the La Pine Industrial Group, the State of Oregon, Economic
Development for Central Oregon (EDCO), and Biogreen Sustainable Energy
Company gave a PowerPoint presentation.
Minutes of Board of Commissioners' Work Session Monday, June 1, 200'
Page 1 of 4 Pages
Lee Smith stated that LIGI, after some negotiations, are in agreement with the
present offer. There are a few changes desired by LIGI but nothing drastic. He
gave a brief overview of the project, which LIGI strongly endorses. Another
company that fits into to the type of work that Biogreen does would be a good
complement, utilizing the steam generated.
Rob Broberg, President and CEO of Biogreen Sustainable Energy, indicated
that the group works in conjunction with landfills, timberland holders and
others to utilize biomass materials to generate energy.
Larry Jellison of an energy consulting group based in Vancouver, Washington,
gave the details of the proposal from Biogreen for a 200,000 PPH wood -fired
steam generating plant in La Pine. Ten acres are needed, and employment
would be approximately 20 people plus up to 90 people indirectly. The average
water use would be about 300 gallons per minute, with around 50 gallons per
minutes discharged. They are required to follow EPA (Environmental
Protection Agency) and DEQ (Department of Environmental Quality)
guidelines and monitoring requirements.
The storage building would be about 50,000 square feet, and a boiler building
would be about 10,000 square feet, plus a 2,000 water pre-treatment building
and an office structure. All of the conveyors and piping are enclosed.
Water is the biggest issue; they may be able to use sewage treatment effluent
for the cooling tower. Discussions are taking place with the La Pine Water
District regarding sources of water.
If the Board is supportive, Biogreen and LIGI would like assistance in
explaining the project to the La Pine Water District and the La Pine Sewer
District.
Always a concern is air quality, which will meet or exceed DEQ and EPA
requirements.
They expect about 200 truck trips per day, or 40 trucks per day for a five-day
workweek. Fuel will be stored indoors and noise levels will be minimal. Ted
Scholer of LIGI said that there is a way to get trucks to the plant without a lot of
truck traffic going through town.
The benefits to La Pine would be local jobs, tax revenue and a liaison with
Midstate Electric. They would also upgrade the Water District supply system.
The project would provide about 100 construction jobs over two years.
Minutes of Board of Commissioners' Work Session Monday, June 1, 2009
Page 2 of 4 Pages
Biogreen has the fuel contracts lined up, is willing to work with the local
entities and can build as soon as it is possible.
Commissioner Unger asked what the biggest obstacle is. Mr. Jellison stated
that the water supplier, the La Pine Water District, needs to be willing to work
with them. Susan Ross stated that she has spoken with the Water District
engineer and she feels they are generally supportive.
Commissioner Unger stated that the synergy of having a plant like this in La
Pine would be a win-win for that area.
3. Executive Session, under ORS 192.660(2)(e), Real Property Negotiations.
The Board went into executive session at 2:40 p.m.
2:50 p.m., at which time the following motion was
Executive session ended at
made.
LUKE: Move that the offer from Biogreen offer
held in executive session.
UNGER: Second.
VOTE: LUKE: Yes.
LTNGER: Yes.
BANEY: Chair votes yes.
4. Other Items.
be accepted, per discussions
The Commissioner indicated that the Home Rule item needs to be moved to the
June 24 meeting because one of the Commissioners will not be able to attend
the June 10 business meeting.
In regard to a Planning Commissioner appointment, Commissioner Baney
indicated that she would like to see Ed Criss appointed. Commissioner Unger
said that he was the first choice, even though there were good candidates.
Commissioner Luke declined comment. An appointment letter needs to be
drafted for formal Board approval on June 10, and Mr. Criss should be
informed that there is a Planning Commission meeting scheduled for June 11.
Being no further items addressed, the meeting adjourned at 3:10 p.m.
Minutes of Board of Commissioners' Work Session Monday, June 1, 2009
Page 3 of 4 Pages
DATED this 1st Day of 2009 for the Deschutes County Board of
Commissioners.
ATTEST:
Recording Secretary
Tammy Baney, Chair
D nnis R. Luke, Vice Chair
Alan Unger, Commissioner
Minutes of Board of Commissioners' Work Session Monday, June 1, 2009
Page 4 of 4 Pages
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0 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, JUNE 1, 2009
1. Finance Update — Jeanine Faria
2. Presentation of Offer on La Pine Industrial Park Property — Biogreen
Sustainable Energy Company; Susan Ross, Property & Facilities
3. Executive Session, under ORS 192.660(2)(e), Real Property Negotiations
4. 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 alternative formats or for further information.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
June 1, 2009
(1)Monthly Investment Report
(2) April Financials
Total Portfolio: By Investment Types
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Investment Income - Net
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Total Investments $131,340,646
1 Investments By County Function
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$ 225,728 $ 2,885,682
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Memorandum
Date: May 14, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find April 2009 financial reports for the following funds: General (001),
Community Justice — Juvenile (230), Sheriffs (255, 701, 702), Health (259), Mental
Health (275), Community Development (295), Road (325), Community Justice —
Adult (355), Commission on Children & Families (370-399), Solid Waste (610),
Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
RESOURCES:
Beg. Net Working Capital
Revenues
Property Taxes
Gen. Rev. - excl. Taxes
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Transfers Out
TOTAL REQUIREMENTS
N ET (Resources - Requirements)
GENERAL FUND
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 6,050,000
16,181,583
2,189,824
717,742
1,429,677
10,915
297,062
166,122
58,333
85,067
1,667
21,137,992
$ 6,461,433
18,662,295
2,345,357
926,469
1,067,358
15,216
274,601
202,515
69,418
85,075
1,660
23,649,964
$ 411,433 100%
2,480,712
155,533
208,727
(362,319)
4,301
(22,461)
36,393
11,085
8
(7)
2,511,972
27,187,992 30,111,397
3,045,077
1,291,108
51,519
4,012,718
657,533
197,471
212,026
88,987
964,352
4,491,322
2,782,952
1,235,506
49,822
3,779,004
629,571
192,919
207,305
87,299
741,245
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
2,923,405 83%
Revised
Year End
$
Budget
_ Projection
Variance
107% $ 6,050,000 $ 6,461,433 $ 411,433
96%
89%
108%
62%
116%
77%
102%
99%
83%
83%
93%
a) 19,417,900
b) 2,627,789
c) 861,290
d) 1,715,612
c) 13,098
356,474
c) 199,346
70,000
102,080
2,000
19,455,711
2,700,412
951,832
1,294,819
15,216
372,000
204,000
70,000
102,080
2,000
37,811
72,623
90,542
(420,793)
2,118
15,526
4,654
25,365,589
25,168,070 (197,519)
96% 31,415,589 31,629,503
Exp. %
213,914
262,125 83% 76% e) 3,654,092 3,429,092 225,000
55,602 83% 80% 1,549,330 1,483,678 65,652
1,697 83% 81% 61,823 58,850 2,973
233,714 83% 78% e) 4,815,262 4,555,424 259,838
27,962 83% 80% 789,040 741,371 47,669
4,552 83% 81% 236,965 236,965
4,721 83% 81% 254,431 254,43'!
1,688 83% 82% 106,784 106,784
223,107 83% 64% f) 1,157,222 1,338,332 (181,110)
4,491,322 83% n/a g) 5,389,586 5,389,586
15,012,113 9,705,623 5,306,490 83% 54% 18,014,535 12,204,927 5,809,608
11,015,073 10,879,543 135,530 83% 82% 13,218,088 13,188,636 29,452
26,027,186 20,585,166 5,442,020 83% 66% 31,232,623 25,393,563 5,839,060
1,160,806 9,526,231 8,365,425 ** 182,966 6,235,943 6,052,974
Beginning NWC per Proposed Budget 6,050,000
a) Current year taxes projected to be 91 % of levy. Prior year taxes estimated to be $360,000 more than estimated for F ( 2009 budget.
b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate.
c) A & T Grant is $134,460 greater than estimated in budget.
d) Clerk's Office revenues are projected to be less than budgeted, based on ten months of actual activity.
e) Expenditures will be less than appropriated due to open positions.
f) Due to estimated shortfall in Room Tax Receipts, additional $307,277 to Countywide LED. Due to estimated shortfall n Justice
Court Fines and Fees, payment of $126,167 will not be made to Countywide LED.
g) The Contingency in the Original Budget was $5,905,383. The $515,797 net decrease is due to appropriation transfe s of
(1) $10,615 to Personnel in Assessor ($4,818), Clerk`($5,217) and BOPTA ($580) Departments, (2) $127,466 to Trar sfers Out for
Fund 115, (3) $200,000 to Transfers Out for CDD, (4) $15,328 Transfers In from Fund 170, (5) $10,078 to Capital Ot. tlay in Clerk's
Office and (6) $182,966 of appropriation transferred to other funds (details below).
** The net of $182,966 is due to transfer of appropriation to other funds: $127,466 - Crime Prevention Fund, $20,000 - F and 145 and
$35,500 - Fund 120.
Exp. %.
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
Revenues
Federal Grants 111,729 131,141 19,412 83% 98% a)c) 134,075 155,000 20,925
State Miscellaneous 42,500 23,198 (19,302) 83% 45% 51,000 51,000
SB #1065 -Court Assess. 53,333 48,253 (5,080) 83% 75% 64,000 59,000 (5,000)
Discovery Fee 13,333 13,114 (219) 83% 82% 16,000 16,700 700
Food Subsidy 32,500 26,358 (6,142) 83% 68% b) 39,000 35,000 (4,000)
Juvenile Crime Prevention 303,476 188,886 (114,590) 83% 52% c) 364,171 374,770 10,599
Inmate/Prisoner Housing 50,000 79,500 29,500 83% 133% 60,000 95,000 35,000
Inmate Commissary Fees 417 650 233 83% 130% 500 800 300
Contract Payments 286,413 209,249 (77,164) 83% 61% d) 343,696 230,000 (113,696)
Miscellaneous 250 364 114 83% 121% 300 364 64
MIP Diversion Fees 1,333 700 (633) 83% 44% 1,600 800 (800)
Interest on Investments 25,000 30,628 5,628 83% 102% 30,000 36,000 6,000
Leases 10,500 4,442 (6,058) 83% 35% e) 12,600 5,050 (7,550)
Grants - Private 1,171 1,171 83% n/a 1,171 1,171
Crime Prevention Services 7,856 7,856 83% n/a 19,700 19,700
Level 7 75,000 40,000 (35,000) 83% 44% c)f) 90,000 80,000 (10,000)
Total Revenues 1,005,784 805,510 (200,274) 83% 67% 1,206,942 1,160,355 (46,587)
Transfers In -General Fund 5,006,533 5,006,533 83% 83% 6,007,840 6,007,840
TOTAL RESOURCES 7,102,317 6,973,192 (129,125) 83% 84% 8,304,782 8,329,344 24,562
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services 2,440,428 2,420,748 19,680 83% 83% g) 2,928,514 2,920,000 8,514
Materials and Services 1,369,884 1,205,905 163,979 83% 73% 1,643,861 1,510,000 133,861
Capital Outlay 83 83 83% 0% 100 100
Juvenile Resource Center
Personal Services 2,411,979 2,088,265 323,714 83% 72% g) 2,894,375 2,540,000 354,375
Materials and Services 172,978 168,810 4,168 83% 81% 207,573 200,000 7,573
Capital Outlay 83 83 83% 0% 100 100
Contingency 525,216 - 525,216 83% nta 630,259 630,259
TOTAL REQUIREMENTS 6,920,651 5,883,728 1,036,923 83% 71% 8,304,782 7,170,000 1,134,782
NET (Resources - Requirements)
181,666 1,089,464 907,798 - 1,159,344 1,159,344
Beginning NWC per Proposed Budget 1,085,000
a) Federal Grant revenue for FY 07-08 requests received in FY 08-09
b) Billing submitted monthly for reimbursement. Payments received to date cover July to March.
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.
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
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
Revenues
Federal Grants 111,729 131,141 19,412 83% 98% a)c) 134,075 155,000 20,925
State Miscellaneous 42,500 23,198 (19,302) 83% 45% 51,000 51,000
SB #1065 -Court Assess. 53,333 48,253 (5,080) 83% 75% 64,000 59,000 (5,000)
Discovery Fee 13,333 13,114 (219) 83% 82% 16,000 16,700 700
Food Subsidy 32,500 26,358 (6,142) 83% 68% b) 39,000 35,000 (4,000)
Juvenile Crime Prevention 303,476 188,886 (114,590) 83% 52% c) 364,171 374,770 10,599
Inmate/Prisoner Housing 50,000 79,500 29,500 83% 133% 60,000 95,000 35,000
Inmate Commissary Fees 417 650 233 83% 130% 500 800 300
Contract Payments 286,413 209,249 (77,164) 83% 61% d) 343,696 230,000 (113,696)
Miscellaneous 250 364 114 83% 121% 300 364 64
MIP Diversion Fees 1,333 700 (633) 83% 44% 1,600 800 (800)
Interest on Investments 25,000 30,628 5,628 83% 102% 30,000 36,000 6,000
Leases 10,500 4,442 (6,058) 83% 35% e) 12,600 5,050 (7,550)
Grants - Private 1,171 1,171 83% n/a 1,171 1,171
Crime Prevention Services 7,856 7,856 83% n/a 19,700 19,700
Level 7 75,000 40,000 (35,000) 83% 44% c)f) 90,000 80,000 (10,000)
Total Revenues 1,005,784 805,510 (200,274) 83% 67% 1,206,942 1,160,355 (46,587)
Transfers In -General Fund 5,006,533 5,006,533 83% 83% 6,007,840 6,007,840
TOTAL RESOURCES 7,102,317 6,973,192 (129,125) 83% 84% 8,304,782 8,329,344 24,562
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services 2,440,428 2,420,748 19,680 83% 83% g) 2,928,514 2,920,000 8,514
Materials and Services 1,369,884 1,205,905 163,979 83% 73% 1,643,861 1,510,000 133,861
Capital Outlay 83 83 83% 0% 100 100
Juvenile Resource Center
Personal Services 2,411,979 2,088,265 323,714 83% 72% g) 2,894,375 2,540,000 354,375
Materials and Services 172,978 168,810 4,168 83% 81% 207,573 200,000 7,573
Capital Outlay 83 83 83% 0% 100 100
Contingency 525,216 - 525,216 83% nta 630,259 630,259
TOTAL REQUIREMENTS 6,920,651 5,883,728 1,036,923 83% 71% 8,304,782 7,170,000 1,134,782
NET (Resources - Requirements)
181,666 1,089,464 907,798 - 1,159,344 1,159,344
Beginning NWC per Proposed Budget 1,085,000
a) Federal Grant revenue for FY 07-08 requests received in FY 08-09
b) Billing submitted monthly for reimbursement. Payments received to date cover July to March.
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.
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
Ten Months Ended April 30, 2009
Budget
Year to Date
Actual r Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
16,684,584
10,306,517
$ 138,600 $ 138,600 100%
14,378,039
9,322,599
38,848
(2,306,545)
(983,918)
38,848
nia $
- $ 138,600 $ 138,600
83% 72% a) 20,021,501 17,284,482 (2,737,019)
83% 75% a) 12,367,820 11,017,688 (1,350,132)
83% n/a - 38,848 38,848
26,991,101
23,739,486 (3,251,615) 83% 73% 32,389,321 28,341,018 (4,048,303)
26,991,101 23,878,086 (3,113,015) 83% 74% 32,389,321 28,479,618 (3,909,703)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriff's Division 1,867,755
Civil 987,274
Automotive/Communications 1,089,553
Investigations/Evidence 1,425,668
Patrol/Civil/Comm Supp 6,498,288
Records 554,753
Adult Jail 8,218,756
Court Security 179,279
Emergency Services 146,187
Special Services Division 1,092,197
Regional Work Center 2,215,664
Training Division 202,317
Non -Departmental 36,438
Contingency 2,435,304
Transfers Out 41,667
1,840,804
942,909
1,078,950
1,336,548
6,272,767
558,495
7,507,461
166,926
140,451
1,070,234
2,110,601
179,911
42,338
26,951
44,365
10,603
89,120
225,521
(3,742)
711,295
12,353
5,736
21,963
105,063
22,406
(5,900)
2,435,304
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
Exp. %
82% b)
80% c)
83% d)
78% e)
80% f)
84%
76% g)
78%
80%
82%
79% h)
74%
97%
n/a
37,500 4,167 83% 75%
TOTAL REQUIREMENTS 26,991,100 23,285,895
NET (Resources - Requirements)
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,310,636
2,658,798
242,780
43,725
2,922,365
2,196,306 45,000
1,127,000 57,729
1,251,915 55,549
1,626,801 84,000
7,530,557 267,389
665,605 100
9,232,390 630,117
215,035 100
175,324 100
1,286, 034 24,602
2,658,79 3
242,68) 100
43,72 5
- 2,922,365
50,000 50,0C 0
3,705,205 83% 72% 32,389,321 28,302,17'0 4,087,151
1 592,191 592,190
Beginning NWC per Proposed Budget
177,448
177,448
Year End
Budget
Projection
Variance
nia $
- $ 138,600 $ 138,600
83% 72% a) 20,021,501 17,284,482 (2,737,019)
83% 75% a) 12,367,820 11,017,688 (1,350,132)
83% n/a - 38,848 38,848
26,991,101
23,739,486 (3,251,615) 83% 73% 32,389,321 28,341,018 (4,048,303)
26,991,101 23,878,086 (3,113,015) 83% 74% 32,389,321 28,479,618 (3,909,703)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriff's Division 1,867,755
Civil 987,274
Automotive/Communications 1,089,553
Investigations/Evidence 1,425,668
Patrol/Civil/Comm Supp 6,498,288
Records 554,753
Adult Jail 8,218,756
Court Security 179,279
Emergency Services 146,187
Special Services Division 1,092,197
Regional Work Center 2,215,664
Training Division 202,317
Non -Departmental 36,438
Contingency 2,435,304
Transfers Out 41,667
1,840,804
942,909
1,078,950
1,336,548
6,272,767
558,495
7,507,461
166,926
140,451
1,070,234
2,110,601
179,911
42,338
26,951
44,365
10,603
89,120
225,521
(3,742)
711,295
12,353
5,736
21,963
105,063
22,406
(5,900)
2,435,304
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
Exp. %
82% b)
80% c)
83% d)
78% e)
80% f)
84%
76% g)
78%
80%
82%
79% h)
74%
97%
n/a
37,500 4,167 83% 75%
TOTAL REQUIREMENTS 26,991,100 23,285,895
NET (Resources - Requirements)
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,310,636
2,658,798
242,780
43,725
2,922,365
2,196,306 45,000
1,127,000 57,729
1,251,915 55,549
1,626,801 84,000
7,530,557 267,389
665,605 100
9,232,390 630,117
215,035 100
175,324 100
1,286, 034 24,602
2,658,79 3
242,68) 100
43,72 5
- 2,922,365
50,000 50,0C 0
3,705,205 83% 72% 32,389,321 28,302,17'0 4,087,151
1 592,191 592,190
Beginning NWC per Proposed Budget
177,448
177,448
RESOURCES:
Beg. Net Working Capital
Total Revenues
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual J Variance
FY %
Coll.
Revised
Budget
Year End
Projection
Variance
$ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600
26,991,101 23,739,486 (3,251,615) 83% 73% 32,389,321 28,341,018 (4,048,303)
TOTAL RESOURCES 26,991,101 23,878,086 (3,113,015) 83% 74% 32,389,321 28,479,618 (3,909,703)
REQUIREMENTS:
Exp. %
Sheriffs Services
Personnel 955,105 939,562 15,543 83% 82% 1,146,126 1,126,126 20,000
Materials & Services 685,567 673,973 11,594 83% 82% 822,680 822,680
Capital Outlay 227,083 227,269 (186) 83% 83% 272,500 247,500 25,000
Total Sheriff's Services 1,867,755 1,840,804 26,951 2,241,306 2,196,306 45,000
Civil / Special Units
Personnel 907,348 876,598 30,750 83% 81% 1,088,818 1,052,000 36,818
Materials&Services 70,149 66,311 3,838 83% 79% 84,179 75,000 9,179
Capital Outlay 9,777 9,777 83% 0% 11,732 11,732
Total Civil 987,274 942,909 44,365 1,184,729 1,127,000 57,729
Automotive/Communications
Personnel 321,208 275,932 45,276 83% 72% 385,449 330,000 55,449
Materials & Services 768,263 803,018 (34,755) 83% 87% 921,915 921,915
Capital Outlay 83 - 83 83% 0% 100 100
Total Automotive/Communications 1,089,554 1,078,950 10,604 1,307,464 1,251,915 55,549
Investigations/Evidence
Personnel 1,192,933 1,148,230 44,703 83% 80% 1,431,519 1,401,519 30,000
Materials & Services 212,735 165,008 47,727 83% 65% 255,282 201,282 54,000
Capital Outlay 20,000 23,310 (3,310) 83% 97% 24,000 24,000
Total Investigations/Evidence 1,425,668 1,336,548 89,120 1,710,801 1,626,801 84,000
Patrol/Civil/Comm Support
Personnel 5,763,798 5,431,972 331,826 83% 79% 6,916,557 6,566,557 350,000
Materials & Services 451,091 523,580 (72,489) 83% 97% 541,309 646,000 (104,691)
Capital Outlay 283,400 317,215 (33,815) 83% 93% 340,080 318,000 22,080
Total Patrol/Civil/Comm Supp 6,498,289 6,272,767 225,522 7,797,946 7,530,557 267,389
Records
Personnel 485,204 486,910 (1,706) 83% 84% 582,246 582,246
Materials & Services 69,466 71,585 (2,119) 83% 86% 83,359 83,359
Capital Outlay 83 - 83 83% 0% 100 100
Total Records 554,753 558,495 (3,742) 665,705 665,605 100
Adult Jail
Personnel 6,263,657 5,787,992 475,665 83% 77% 7,516,390 7,116,390 400,000
Materials & Services 1,137,598 1,059,194 78,404 83% 78% 1,365,117 1,335,000 30,117
Capital Outlay 817,500 660,275 157,225 83% 67% 981,000 781,000 200,000
Total Adult Jail 8,218,755 7,507,461 711,294 9,862,507 9,232,390 630,117
Court Security
Personnel 166,254 161,426 4,828 83% 81% 199,506 199,506
Materials & Services 12,941 5,500 7,441 83% 35% 15,529 15,529
Capital Outlay 83 83 83% 0% 100 100
Total Transport/Court Security 179,278 166,926 12,352 215,135 215,035 100
Emergency Services
Personnel 132,110 132,703 (593) 83% 84% 158,532 158,532
Materials & Services 13,993 7,748 6,245 83% 46% 16,792 16,792
Capital Outlay 83 83 83% 0% 100 100
Total Emergency Services 146,186 140,451 5,735 175,424 175,324 100
Special Services
Personnel 680,469 652,971 27,498 83% 80% 816,563 816,563
Materials & Services 144,107 120,720 23,387 83% 70% 172,928 172,928 -
Capital Outlay 267,621 296,543 (28,922) 83°%° 92% 321,145 296,543 24,602
Total Special Services 1,092,197 1,070,234 21,963 1,310,636 1,286,034 24,602
Regional Work Center
Personnel 1,809,600 1,853,741 (44,141) 83% 85% 2,171,520 2,256,520 (85,000)
Materials & Services 379,397 233,866 145,531 83% 51% 455,278 370,278 85,000
Capital Outlay 26,667 22,994 3,673 83% 72% 32,000 32,000
Total Regional Work Center 2,215,664 2,110,601 105,063 2,658,798 2,658,798
Training
Personnel 161,159 153,312 7,847 83% 79% 193,391 193,391
Materials & Services 41,074 26,599 14,475 83% 54% 49,289 49,289
Capital Outlay 83 83 83% 0% 100 - 100
Total Training 202,316 179,911 22,405 242,780 242,680 100
Non -Departmental
Materials & Services 36,438 42,338 (5,900) 83% 97% 43,725 43,725
Transfers Out 41,667 37,500 4,167 83% 75% 50,000 50,000 -
Contingency 2,435,304 2,435,304 83% n/a 2,922,365 2,922,365
Total Non -Departmental 2,513,409 79,838 2,433,571 3,016,090 93,725 2,922,365
Total Requirements 26,991,098 23,285,895 3,705,203 83% 72% 32,389,321 28,302,170 4,087,151
NET (Resources - Requirements) 3 _ 592,191 592,188_ _ 177,448 177,448
Sheriff Notes
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment,
is adjusted to actual quarterly. Actual expenditures for the first 3 quarters were Tess than budgeted.
Actual expenditures for FY 2009 are projected to be less than budgeted.
b) Sheriffs 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 the year.
c) Personnel expenditures in Civil will be Tess than budget by approximately $58,000 for the year
due primarily to unfilled budgeted positions during the year.
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 less 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. In addition, personnel expenditures will be $30,000 below plan due to unfilled open positions.
f) Personnel expenditures in Patrol will be less than budget by approximately $350,000 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 $630,000 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
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
CoII.%
RESOURCES:
Beg. Net Working Capital $2,560,294
Revenues
Tax Revenues - Current 12,140,493
Tax Revenues - Prior 224,543
Federal Grants 16,667
State Grant 37,630
Transp. of State Wards 4,167
SB 1145 1,613,183
Des Cty Court Security 107,500
Des Cty Juvenile Contract 20,000
Transport
Title 111 Reimbursement
DC Fair & Expo Center
Local Gov't Pmts
Inmate Commissary Fees
Work Center Work Crews
Concealed Handgun Classes
Soc Sec Incentive -Fed
Miscellaneous
Oregon Mentors
Medical Services Reimb
Restitution
Sheriff Fees
Interest
Interest on Unsegregated
Rentals
Donations
50,000
125,000
1,333
3,333
417
10,000
875
128,013
37,500
3,000
27,352
$ 2,611,374 $ 51,080 83%
13,700,221
467,452
60,508
52,476
1,815,672
107,170
3,262
13,168
75,000
6,375
2,235
62,557
25,635
8,130
8,000
2,293
8,614
15,438
395
151,120
80,771
6,595
66,472
48
1,559,728
242,909
43,841
14,846
(4,167)
202,489
(330)
(16,738)
13,168
75,000
6,375
2,235
12,557
(99,365)
6,797
4,667
1,876
8,614
5,438
(480)
23,107
43,271
3,595
39,120
48
nla $ 2,560,294 $2,611,374 $ 51,080
83% 94% a) 14,568,591
83% 173% b) 269,452
83% 303% 20,000
83% 116% c) 45,156
83% 0% 5,000
83% 94% d) 1,935,819
83% 83% 129,000
83% 14% e) 24,000
83% n/a
83% n/a
83% n/a
83% n/a
83% 104% 60,000
83% 17% g) 150,000
83% 508% 1,600
83% 200% 4,000
83% 459% 500
83% n/a
83% 129% 12,000
83% 38% 1,050
98% 153,615
179% 45,000
183% 3,600
203% h) 32,824
nia
f)
83%
Total Revenues 14,551,006 16,739,607 2,188,601
TOTAL RESOURCES
17,111,300 19,350,981
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 16,684,585
83%
83%
83%
83%
83%
14,262,941
524,846
35,354
69,000
5,000
1,815,672
129,000
5,000
15,000
150,000
6,375
2,235
65,000
35,820
9,000
8,000
4,026
10,000
16,000
1,050
153,615
95,000
10,600
70,118
48
(305,650)
255,394
15,354
23,844
(120,147)
(19,000)
15,000
150,000
6,375
2,235
5,000
(114,180)
7,400
4,000
3,526
10,000
4,000
50,000
7,000
37,294
48
96% 17,461,207 17,498,700 37,493
2,239,681 83% 97% 20,021,501 20,110,074 88,573
Exp. %
14,378,039 2,306,546 83% 72% i) 20,021,501 17,284,482 2,737,019
TOTAL REQUIREMENTS 16,684,585 14,378,039 2,306,546 83% 72% 20,021,501 17,284,482 2,737,019
NET (Resources - Requirements) 426,715 4,972,942 4,546,227 - 2,825,592 2,825,592
Beginning NWC per Proposed Budget
2,470,519
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment.
e) Expect less revenue for court security from the Juvenile Department.
f) Title 111 revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters
were Tess than budgeted.
Year End
Budget
Projection
Variance
nla $ 2,560,294 $2,611,374 $ 51,080
83% 94% a) 14,568,591
83% 173% b) 269,452
83% 303% 20,000
83% 116% c) 45,156
83% 0% 5,000
83% 94% d) 1,935,819
83% 83% 129,000
83% 14% e) 24,000
83% n/a
83% n/a
83% n/a
83% n/a
83% 104% 60,000
83% 17% g) 150,000
83% 508% 1,600
83% 200% 4,000
83% 459% 500
83% n/a
83% 129% 12,000
83% 38% 1,050
98% 153,615
179% 45,000
183% 3,600
203% h) 32,824
nia
f)
83%
Total Revenues 14,551,006 16,739,607 2,188,601
TOTAL RESOURCES
17,111,300 19,350,981
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 16,684,585
83%
83%
83%
83%
83%
14,262,941
524,846
35,354
69,000
5,000
1,815,672
129,000
5,000
15,000
150,000
6,375
2,235
65,000
35,820
9,000
8,000
4,026
10,000
16,000
1,050
153,615
95,000
10,600
70,118
48
(305,650)
255,394
15,354
23,844
(120,147)
(19,000)
15,000
150,000
6,375
2,235
5,000
(114,180)
7,400
4,000
3,526
10,000
4,000
50,000
7,000
37,294
48
96% 17,461,207 17,498,700 37,493
2,239,681 83% 97% 20,021,501 20,110,074 88,573
Exp. %
14,378,039 2,306,546 83% 72% i) 20,021,501 17,284,482 2,737,019
TOTAL REQUIREMENTS 16,684,585 14,378,039 2,306,546 83% 72% 20,021,501 17,284,482 2,737,019
NET (Resources - Requirements) 426,715 4,972,942 4,546,227 - 2,825,592 2,825,592
Beginning NWC per Proposed Budget
2,470,519
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment.
e) Expect less revenue for court security from the Juvenile Department.
f) Title 111 revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters
were Tess than budgeted.
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants
US Forest Service
State Grant
SB #1065 Court Assessment
Marine Board License Fee
Narcotic Task Force
Des Cty General Fund Gmt
Des Cty Transient Room Tax
Des Cty Other Grant
City of Sisters
Des Cty Tax/Fin Contract
Des Cty CDD Contract
Des Cty Solid Waste Cntrt
Des Cty Clerk/Election
Security & Traffic Reimb
Seat Belt Program
Miscellaneous
Sheriff Fees
Court Fines & Fees
Impound Fees
Restitution - Street Crimes
Interest
Interest on Unsegregated
Grants - Private
Sale of Equip & Material
Total Revenues
TOTAL RESOURCES
Sheriff 702
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 1,169,561 $ 1,178,512 $ 8,951 83%
5,914,029 6,701,857 787,828 83%
107,321 259,761 152,440 83%
23,750 16,915 (6,835) 83%
60,000 28,500 (31,500) 83%
66,160 73,461 7,301 83%
55,833 48,253 (7,580) 83%
82,453 50,014 (32,439) 83%
91,667 27,500 (64,167) 83%
179,150 (179,150) 83%
2,029,183 2,029,183 - 83%
105,139 (105,139) 83%
327,713 333,345 5,632 83%
2,292 860 (1,432) 83%
45,304 36,242 (9,062) 83%
45,304 54,363 9,059 83%
2,500 2,706 206 83%
21,667 1,316 (20,351) 83%
5,000 6,875 1,875 83%
2,083 9,423 7,340 83%
4,167 6,261 2,094 83%
70,833 104,039 33,206 83%
62,500 64,100 1,600 83%
353 353 83%
25,000 25,804 804 83%
2,000 3,226 1,226 83%
6,000 6,000 83%
833 5,276 4,443 83%
9,331,881 9,895,633 563,752 83%
10, 501,442 11, 074,145
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 10,306,517
9,322,599
Budget
Year End
Projection
Variance
nia $1,169,561 $1,178,512 $ 8,951
94% a) 7,096,836 6,961,631 (135,205)
202% b) 128,785 279,869 151,084
59% 28,500 28,500
40% 72,000 72,000
93% 79,392 79,392
72% 67,000 67,000
51% c) 98,944 137,527 38,583
25% d) 110,000 27,500 (82,500)
0% e) 214,980 471,980 257,000
83% 2,435,020 2,178,020 (257,000)
0% f) 126,167 (126,167)
85% 393,255 400,014 6,759
31% 2,750 2,750 -
67% g) 54,365 36,243 (18,122)
100% g) 54,365 81,547 27,182
90% 3,000 3,000 -
5% h) 26,000 13,00C (13,000)
115% 6,000 8,00(. 2,000
377% 2,500 13,65f 11,155
125% 5,000 7,001 2,000
122% 85,000 115,000 30,000
85% 75,000 75,00 )
n/a 353 353
86% 30,000 30,00)
134% 2,400 5,400 3,000
n/a 6,000 6,000
528% 1,000 6,000 5,000
88% 11,198,259 11,106,361 (91,878)
572,703 83% 90%
Exp.
12,367,820 12,284,8+►3 (82,927)
983,918 83% 75% g) 12,367,820 11,017,688 1,350,132
TOTAL REQUIREMENTS 10,306,517 9,322,599 983,918 83% 75% 12,367,820 11,017,688 1,350,132
NET (Resources - Requirements)
194,925 1,751,546 1,556,621 - 1,267,205 1,267,20:
Beginning NWC per Proposed Budget 1,287,473
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Marine Board contract higher than plan due to reimbursement of extra marine patrol. Reimbursements are received 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 Wynne).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual ;osts and
payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters were less than budgeted.
h) Fewer events requiring patrol/traffic control services.
HEALTH
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 3,333 1,548 (1,785) 83% 39% a) 4,000 4,000
Federal Grants 2,300 2,300 83% n/a 2,300 2,300
State Grant 1,328,178 1,496,345 168,167 83% 94% b) 1,593,814 1,861,301 267,487
Child Dev & Rehab Center 28,948 25,051 (3,897) 83% 72% c) 34,737 34,737
State Miscellaneous 221,528 191,725 (29,803) 83% 72% 265,834 265,834
STARS Foundation 2,650 2,650 83% n/a 2,650 2,650
OMAP 225,000 264,602 39,602 83% 98% 270,000 300,000 30,000
Family Planning Exp Proj 395,833 341,149 (54,684) 83% 72% d) 475,000 440,000 (35,000)
Grants 24,952 24,952 83% n/a 24,952 24,952
Sale of Map Photo or Copies 163 163 83% n/a 163 163
Contract Payments/ESD 6,667 4,000 (2,667) 83% 50% e) 8,000 8,000
Miscellaneous 2,659 2,659 83% n/a - 2,659 2,659
Patient Insurance Fees 76,208 146,419 70,211 83% 160% f) 91,450 160,000 68,550
Health Dept/Patient Fees 185,417 132,405 (53,012) 83% 60% f) 222,500 180,000 (42,500)
Vital Records -Birth 33,333 27,980 (5,353) 83% 70% 40,000 38,000 (2,000)
Vital Records -Death 78,333 86,465 8,132 83% 92% 94,000 94,000
Interest on Investments 31,667 22,265 (9,402) 83% 59% 38,000 28,000 (10,000)
Donations 7,583 6,695 (888) 83% 74% 9,100 6,695 (2,405)
Interfund Contract 71,800 72,066 266 83% 84% 86,160 93,432 7,272
Administrative Fee 22,500 22,500 - 83% 83% 27,000 27,000
Interfund Grant 33,402 19,172 (14,230) 83% 48% 40,082 19,172 (20,910)
Total Revenues 2,749,731 2,893,111 143,380 83% 88% 3,299,678 3,592,895 293,217
Revised
Year to Date
Budget
Budget i
Actual Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 3,333 1,548 (1,785) 83% 39% a) 4,000 4,000
Federal Grants 2,300 2,300 83% n/a 2,300 2,300
State Grant 1,328,178 1,496,345 168,167 83% 94% b) 1,593,814 1,861,301 267,487
Child Dev & Rehab Center 28,948 25,051 (3,897) 83% 72% c) 34,737 34,737
State Miscellaneous 221,528 191,725 (29,803) 83% 72% 265,834 265,834
STARS Foundation 2,650 2,650 83% n/a 2,650 2,650
OMAP 225,000 264,602 39,602 83% 98% 270,000 300,000 30,000
Family Planning Exp Proj 395,833 341,149 (54,684) 83% 72% d) 475,000 440,000 (35,000)
Grants 24,952 24,952 83% n/a 24,952 24,952
Sale of Map Photo or Copies 163 163 83% n/a 163 163
Contract Payments/ESD 6,667 4,000 (2,667) 83% 50% e) 8,000 8,000
Miscellaneous 2,659 2,659 83% n/a - 2,659 2,659
Patient Insurance Fees 76,208 146,419 70,211 83% 160% f) 91,450 160,000 68,550
Health Dept/Patient Fees 185,417 132,405 (53,012) 83% 60% f) 222,500 180,000 (42,500)
Vital Records -Birth 33,333 27,980 (5,353) 83% 70% 40,000 38,000 (2,000)
Vital Records -Death 78,333 86,465 8,132 83% 92% 94,000 94,000
Interest on Investments 31,667 22,265 (9,402) 83% 59% 38,000 28,000 (10,000)
Donations 7,583 6,695 (888) 83% 74% 9,100 6,695 (2,405)
Interfund Contract 71,800 72,066 266 83% 84% 86,160 93,432 7,272
Administrative Fee 22,500 22,500 - 83% 83% 27,000 27,000
Interfund Grant 33,402 19,172 (14,230) 83% 48% 40,082 19,172 (20,910)
Total Revenues 2,749,731 2,893,111 143,380 83% 88% 3,299,678 3,592,895 293,217
Revised
Year End
Budget
Projection
Variance
Transfers In -Reserve Fund
Transfers In -General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
20,833 25,000 4,167 83% 100% 25,000 25,000
2,201,029 2,201,030 1 83% 83% 2,641,235 2,641,235
5,678,593 6,091,577 408,817 83% 91% 6,672,913 7,231,566 558,653
Exp. Yo
3,714,309 3,763,247 (48,938) 83% 84% b) 4,457,171 4,553,160 (95,989)
1,172,108 1,130,722 41,386 83% 80% b) 1,406,529 1,516,529 (110,000)
62,500 54,945 7,555 83% 73% 75,000 54,945 20,055
125,000 112,500 12,500 83% 75% 150,000 150,000
486,844 486,844 83% n/a 584,213 584,213
TOTAL REQUIREMENTS 5,560,761 5,061,414 499,347 83% 76% 6,672,913 6,274,634 398,279
NET (Resources - Requirements) 117,832 1,030,163 908,164 956,932 956,932
Beginning NWC per Proposed Budget 900,000
a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold.
b) Projection includes revisions 1 - 8 to State Grant. Appropriation transfer to be processed in May.
c) Payments received quarterly during the October 08 through September 09 contract period.
d) Payments are received one month in arrears.
e) Anticipate receipt of $4,000 in June, 2009.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
RESOURCES:
Beg. Net Working Capital
Revenues
Marriage Licenses
Divorce Filing Fees
Domestic Partnership Fee
Federal Grants
State Grants
State Miscellaneous
Title 19
Liquor Revenue
School Districts
Contract Payments
Miscellaneous
Patient Insurance Fees
Patient Fees
Interest on Investments
Rentals
Donations
Interfund Contract
Administrative Fee
Crime Prevention Services
Total Revenues
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
MENTAL HEALTH
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 2,750,000 $ 2,695,308
4,583
104,167
1,667
201,243
4,514,274
149,763
250,588
88,333
83,333
73,167
181,250
9,583
60,833
13,750
8,333
2,600
2,414,000
119,903
4,220
98,732
90
79,531
4,552,032
136,894
159,059
71,626
55,200
10,530
95,303
124,877
5,587
68,328
14,125
100
7,984
2,379,537
79,283
Revised
Budget
Year End
Projection
Variance
$ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692)
(363) 83% 77%
(5,435) 83% 79%
(1,577) 83% 5%
(121,712) 83% 33% a)b)
37,758 83% 84%
(12,869) 83% 76% c)
(91,529) 83% 53%
(16,707) 83% 68%
(28,133) 83% 55% d)
10,530 83% n/a
22,136 83% 109%
(56,373) 83% 57%
(3,996) 83% 49%
7,495 83% 94%
375 83% 86%
(8,233) 83% 1%
5,384 83% 256%
(34,463) 83% 82%
(40,620) 83% 55% b)
8,281,370 7,943,038
1,292,416 1,292,416
378,188 422,354
12,701,974 12,353,116
(338,332)
44,166
5,500
125,000
2,000
241,492
5,417,129
179,716
300,705
106,000
100,000
87,800
217,500
11,500
73,000
16,500
10,000
3,120
2,896,800
143,884
5,500
125,000
200
229,184
5,393,386
179,716
300,705
106,000
70,000
14,040
95,303
160,000
8,500
88,000
16,500
3,500
8,764
2,876,800
137,100
(1,800)
(12,308)
(23,743)
(30,000)
14,040
7,503
(57,500)
(3,000)
15,000
(6,500)
5,644
(20,000)
(6,784)
83% 80% 9,937,646 9,818,198 (119,448)
83% 83% 1,550,899 1,550,899
83% 93% 453,825 506,82E 53,000
(348,858) 83% 84% 14,692,370 14,571,23( (121,140)
6,938,922 6,556,003 382,919 83%
3,728,983 3,134,418 594,565 83%
83 - 83 83%
125,000 112,500 12,500 83%
1,450,653 1,450,653 83%
TOTAL REQUIREMENTS 12,243,641 9,802,921 2,440,720 83%
NET (Resources - Requirements) 458,333 2,550,195 2,091,862
Beginning NWC per Proposed Budget
Exp.
79%
70%
0%
75%
e) 8,326,706 7,810,00) 516,706
4,474,780 3,894,00 3 580,780
100 - 10C
150,000 150,0( 0
n/a 1,740,784 1,740,7&
67% 14,692,370 11,854,01 0 2,838,371
- 2,717,230 2,717,231
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
b) Grant billing paid quarterly, in arrears. Anticipated receipt of $32,550 in May 2009.
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.
2,725,010
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
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY % I Coll. %
$ (2,777,224) $ (2,667,071) $ 110,153 100% 96% $ (2,777,224)
29,375
4,167
257,083
1,434, 750
379,271
443,333
608,083
570,958
64,139
1,151,229
504,829
(13, 835)
1,626
164,705
768,274
212,320
183,514
199,037
617,417
82,194
746,530
246,237
5,447,217
2,068,426
1,881,438
68,928
83
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (DIS Fund)
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
6,688,868
1,759,722
218,899
204,945
885,584
254,490
233,566
286,289
447,914
73,381
69,063
846,417
531,958
1,193,679
(43,210)
(2,541)
(92,378)
(666,476)
(166,951)
(259,819)
(409,046)
46,459
18,055
(404,699)
(258,592)
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
-39% a)
33% b)
53% c)
45% c)
47% c)
34% d)
27% c)
90% e)
107% f)
54% c)
41% c)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
$(2,667,071) 110,153
(17, 750)
1,900
199,000
912,400
253,000
203,800
226,500
639,000
101,650
900,700
383,800
(53,000)
(3,100)
(109,500)
(809,300)
(202,125)
(328,200)
(503,200)
(46,150)
24,683
(480,775)
(221,995)
3,208,019 (2,239,198) 83% 49% 6,536,662 3,804,000 (2,732,662)
1,399,756 (668,670) 83% 56% 2,482,111 2,478,181 (3,930)
1,144,255 (737,183) 83% 51% 2,257,725 2,244,231 (13,494)
166,667 166,667 0% nia g) 0 200,000 200,000
131,666 62,738 0% 159% h) 82,714 281,641 198,927
850,000 849,917 0% 850000% i) 100 850,000 849,900
4,233,292 (2,455,576) 83% 49% 8,582,088 7,190,982 (1,391,106)
1,648,664
191,628
179,976
840,348
242,464
227,717
245,340
421,676
67,890
59,415
811,392
415,065
150,000
Exp. %
111,058 83% 78% j) 2,111,666
27,271 83% 73% j) 262,679
24,969 83% 73% j) 245,934
45,236 83% 79% j) 1,062,701
12,026 83% 79% j) 305,388
5,849 83% 81% j) 280,279
40,949 83% 71% j) 343,547
26,238 83% 78% j) 537,497
5,491 83% 77% j) 88,057
9,648 83% 72% j) 82,875
35,025 83% 80% j) 1,015,700
116,893 83% 65% j) 638,350
86% 175,000
1,193,679 83% nia 1,432,415
1,940,221
239,508
217,008
941,467
287,465
297,105
310,689
502,416
82,615
85,276
925,463
614,121
150,000
171,445
23,171
28,926
121,234
17,923
(16,826)
32,858
35,081
5,442
(2,401)
90,237
24,229
25,000
1,432,415
7,005,907 5,501,575 1,654,332 83% 64% 8,582,088 6,593,354 1,988,734
(317,039) (1,268,283) (801,244)
Beginning NWC per Proposed Budget
Revenues
Expenditures
Net from Operations
3,208,019
5,501,575
(2,293,556)
597,628
597,628
413,471
3,804,000
6,593,354
(2,789,354)
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) Additional state funds are expected in the current fiscal year.
g) A transfer from the General Fund for long range planning.
h) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer.
i) Transfer from PERS Reserve (4-15-09).
j) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
Year End
Budget
Projection
Variance
$ (2,777,224) $ (2,667,071) $ 110,153 100% 96% $ (2,777,224)
29,375
4,167
257,083
1,434, 750
379,271
443,333
608,083
570,958
64,139
1,151,229
504,829
(13, 835)
1,626
164,705
768,274
212,320
183,514
199,037
617,417
82,194
746,530
246,237
5,447,217
2,068,426
1,881,438
68,928
83
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (DIS Fund)
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
6,688,868
1,759,722
218,899
204,945
885,584
254,490
233,566
286,289
447,914
73,381
69,063
846,417
531,958
1,193,679
(43,210)
(2,541)
(92,378)
(666,476)
(166,951)
(259,819)
(409,046)
46,459
18,055
(404,699)
(258,592)
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
-39% a)
33% b)
53% c)
45% c)
47% c)
34% d)
27% c)
90% e)
107% f)
54% c)
41% c)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
$(2,667,071) 110,153
(17, 750)
1,900
199,000
912,400
253,000
203,800
226,500
639,000
101,650
900,700
383,800
(53,000)
(3,100)
(109,500)
(809,300)
(202,125)
(328,200)
(503,200)
(46,150)
24,683
(480,775)
(221,995)
3,208,019 (2,239,198) 83% 49% 6,536,662 3,804,000 (2,732,662)
1,399,756 (668,670) 83% 56% 2,482,111 2,478,181 (3,930)
1,144,255 (737,183) 83% 51% 2,257,725 2,244,231 (13,494)
166,667 166,667 0% nia g) 0 200,000 200,000
131,666 62,738 0% 159% h) 82,714 281,641 198,927
850,000 849,917 0% 850000% i) 100 850,000 849,900
4,233,292 (2,455,576) 83% 49% 8,582,088 7,190,982 (1,391,106)
1,648,664
191,628
179,976
840,348
242,464
227,717
245,340
421,676
67,890
59,415
811,392
415,065
150,000
Exp. %
111,058 83% 78% j) 2,111,666
27,271 83% 73% j) 262,679
24,969 83% 73% j) 245,934
45,236 83% 79% j) 1,062,701
12,026 83% 79% j) 305,388
5,849 83% 81% j) 280,279
40,949 83% 71% j) 343,547
26,238 83% 78% j) 537,497
5,491 83% 77% j) 88,057
9,648 83% 72% j) 82,875
35,025 83% 80% j) 1,015,700
116,893 83% 65% j) 638,350
86% 175,000
1,193,679 83% nia 1,432,415
1,940,221
239,508
217,008
941,467
287,465
297,105
310,689
502,416
82,615
85,276
925,463
614,121
150,000
171,445
23,171
28,926
121,234
17,923
(16,826)
32,858
35,081
5,442
(2,401)
90,237
24,229
25,000
1,432,415
7,005,907 5,501,575 1,654,332 83% 64% 8,582,088 6,593,354 1,988,734
(317,039) (1,268,283) (801,244)
Beginning NWC per Proposed Budget
Revenues
Expenditures
Net from Operations
3,208,019
5,501,575
(2,293,556)
597,628
597,628
413,471
3,804,000
6,593,354
(2,789,354)
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) Additional state funds are expected in the current fiscal year.
g) A transfer from the General Fund for long range planning.
h) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer.
i) Transfer from PERS Reserve (4-15-09).
j) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
ROAD
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll_ %
RESOURCES:
Beg. Net Working Capital $ 6,392,830 $ 6,392,830 $
Revenues
System Development Ch 16,667 3,696 (12,971) 83% 18% 20,000 4,000 (16,000)
Mineral Lease Royalties 4,167 112,598 108,431 83% 2252% h) 5,000 120,000 115,000
Forest Receipts 2,298,067 2,759,606 461,539 83% 100% a) 2,757,680 2,759,606 1,926
State Grant 1,407,755 1,689,307 281,552 83% 100% b) 1,689,306 1,689,307 1
State Miscellaneous 5,758 5,758 83% n/a b) 344,113 344,113
Motor Vehicle Revenue 6,375,000 6,026,136 (348,864) 83% 79% 7,650,000 7,350,000 (300,000)
City of Bend 208,333 206,121 (2,212) 83% 82% c) 250,000 215,000 (35,000)
City of Redmond 333,333 11,781 (321,552) 83% 3% c) 400,000 250,000 (150,000)
City of Sisters 41,667 (41,667) 83% 0% c) 50,000 (50,000)
City of La Pine 11,103 11,103 83% n/a c) 11,103 11,103
Admin Recovery (SDC) 380 380 83% n/a - 380 380
Miscellaneous 33,333 31,053 (2,280) 83% 78% 40,000 35,000 (5,000)
Road Vacations 833 1,000 167 83% 100% 1,000 1,000 -
Interest on Investments 104,167 169,723 65,556 83% 136% 125,000 190,000 65,000
Donations 2,033 2,684 651 83% 110% 2,440 2,684 244
Interfund Contract 725,000 - (725,000) 83% 0% d) 870,000 709,548 ( 160,452)
Equipment Repairs 250,000 196,351 (53,649) 83% 65% e) 300,000 250,000 (50,000)
Vehicle Repairs 83,333 (83,333) 83% 0% d) 100,000 90,000 (10,000)
LID Construction 70,833 (70,833) 83% 0% d) 85,000 26,340 (58,660)
Vegetation Management 79,167 (79,167) 83% 0% d) 95,000 46,090 (48,910)
Inter -fund: Forester 18,333 - (18,333) 83% 0% d) 22,000 22,000 -
Car Washes 2,917 2,630 (287) 83% 75% e) 3,500 3,000 (500)
Sale of Eqp & Material 562,500 624,870 62,370 83% 93% e) 675,000 800,000 125,000
Sale of Public Lands 167 76 (91) 83% 38% 200 200
Total Revenues 12,617,605 11,854,873 (762,732) 83% 78% 15,141,126 14,919,371 (221,755)
Revised
Year End
Budget
Projection
Variance
0 100% 100% $ 6,392,830 $ 6,392,830 $ 0
Trans In - CDD
Trans In - Solid Waste
Trans In -Road Imp Res
21,658 7,800 (13,858) 83% 30% 25,990 7,800 (18,190)
717,892 646,103 (71,789) 83% 75% f) 861,470 861,470
4,868 (4,868) 83% 0% 5,841 5,841
TOTAL RESOURCES 19,754,853 18,901,606 (853,247) 83% 88% 22,427,257 22,187,312 (239,945)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
4,689,226 4,566,660 122,566 83% 81% 5,627,071 5,506,148 120,923
9,236,494 4,768,021 4,468,473 83% 43% g) 11,083,793 8,985,120 2,098,673
3,041,667 1,407,849 1,633,818 83% 39% g) 3,650,000 2,480,000 1,170,000
250,000 300,000 (50,000) 83% 100% 300,000 300,000
1,471,994 - 1,471,994 83% n/a 1,766,393 - 1,766,393
TOTAL REQUIREMENTS 18,689,381 11,042,530 7,646,851 83% 49% 22,427,257 17,271,268 5,155,989
NET (Resources - Requirements)
1,065,472 7,859,076 6,793,604 4,916,044 4,916,044
Beginning NWC per Proposed Budget 4,871,665
a) Annual payment 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 received quarterly from Solid Waste.
g) Seasonal expense includes overlays to occur Spring 2009.
h) Additional FY 09 Mineral lease revenue is not known.
RESOURCES:
Beg. Net Working Capital
Revenues
State Subsidy
State Miscellaneous
SB 1145
Probation Work Crew Fees
Miscellaneous
Electronic Monitoring Fee
Probation Superv. Fees
Interest on Investments
Crime Prevention Services
Drug Court - Byrne
Total Revenues
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
Coli. %
$ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
27,408 29,227 1,819 83% 89% a) 32,890 29,227 (3,663)
4,301 4,301 83% n/a f) 8,000 8,000
2,419,954 2,723,508 303,554 83% 94% 2,903,945 2,714,945 (189,000)
28,333 42,478 14,145 83% 125% c) 34,000 46,100 12,100
4,167 3,042 (1,125) 83% 61% 5,000 3,042 (1,958)
91,667 139,869 48,202 83% 127% b) 110,000 164,575 54,575
208,333 210,895 2,562 83% 84% 250,000 231,596 (18,404)
23,471 24,174 703 83% 86% 28,165 28,165
12,500 12,500 83% n/a 25,000 25,000
41,667 13,070 (28,597) 83% 26% e) 50,000 23,600 (26,400)
2,845,000 3,203,064 358,064 83% 94% 3,414,000 3,274,250 (139,750)
Transfers In -General Fund 130,898 130,898 - 83% 83% 157,078 157,078
Transfers In -Video Lottery 88,333 70,667 (17,666) 83% 67% g) 106,000 70,667 (35,333)
Transfers In -Sheriff 41,667 37,500 (4,167) 83% 75% 50,000 50,000
TOTAL RESOURCES 3,769,042 4,143,036 373,994 83% 94% 4,390,222 4,252,902 (137,320)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
2,663,708 2,455,662 208,046 83% 77% 3,196,449 2,949,262 247,187
576,883 698,785 (121,902) 83% 101% d) 692,259 833,747 (141,488)
83 83 83% 0% 100 100
417,845 417,845 83% n/a 501,414 501,414
TOTAL REQUIREMENTS 3,658,519 3,154,447 504,072 83% 72% 4,390,222 3,783,009 607,213
NET (Resources - Requirements)
110,523 988,589 878,066 469,893 469,893
Beginning NWC per Proposed Budget 467,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate.
d) Recent reorganization required building modifications for Redmond and Bend offices.
e) Byrne grant hasn't released funds. Have requested payment again.
f) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000.
g) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
Year End
Budget
Projection
Variance
$ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
27,408 29,227 1,819 83% 89% a) 32,890 29,227 (3,663)
4,301 4,301 83% n/a f) 8,000 8,000
2,419,954 2,723,508 303,554 83% 94% 2,903,945 2,714,945 (189,000)
28,333 42,478 14,145 83% 125% c) 34,000 46,100 12,100
4,167 3,042 (1,125) 83% 61% 5,000 3,042 (1,958)
91,667 139,869 48,202 83% 127% b) 110,000 164,575 54,575
208,333 210,895 2,562 83% 84% 250,000 231,596 (18,404)
23,471 24,174 703 83% 86% 28,165 28,165
12,500 12,500 83% n/a 25,000 25,000
41,667 13,070 (28,597) 83% 26% e) 50,000 23,600 (26,400)
2,845,000 3,203,064 358,064 83% 94% 3,414,000 3,274,250 (139,750)
Transfers In -General Fund 130,898 130,898 - 83% 83% 157,078 157,078
Transfers In -Video Lottery 88,333 70,667 (17,666) 83% 67% g) 106,000 70,667 (35,333)
Transfers In -Sheriff 41,667 37,500 (4,167) 83% 75% 50,000 50,000
TOTAL RESOURCES 3,769,042 4,143,036 373,994 83% 94% 4,390,222 4,252,902 (137,320)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
2,663,708 2,455,662 208,046 83% 77% 3,196,449 2,949,262 247,187
576,883 698,785 (121,902) 83% 101% d) 692,259 833,747 (141,488)
83 83 83% 0% 100 100
417,845 417,845 83% n/a 501,414 501,414
TOTAL REQUIREMENTS 3,658,519 3,154,447 504,072 83% 72% 4,390,222 3,783,009 607,213
NET (Resources - Requirements)
110,523 988,589 878,066 469,893 469,893
Beginning NWC per Proposed Budget 467,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate.
d) Recent reorganization required building modifications for Redmond and Bend offices.
e) Byrne grant hasn't released funds. Have requested payment again.
f) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000.
g) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance FY %
CoII. %,
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 197,313 177,617 (19,696) 83% 75% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 31,377 27,178 (4,199) 83% 72% a) 37,652 40,982 3,330
HealthyStart Medicaid 108,333 23,655 (84,678) 83% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 63,051 8,719 (54,332) 83% 12% a) 75,661 61,113 (14,548)
Level 7 Services 145,994 155,303 9,309 83% 89% a) 175,193 201,546 26,353
Juvenile Crime Prevention 330,875 283,038 (47,837) 83% 71% a) 397,050 471,171 74,121
State Prevention Funds 114,583 125,624 11,041 83% 91% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 305,014 350,605 45,591 83% 96% b) 366,017 350,605 (15,412)
OCCF Grant 616,079 750,562 134,483 83% 102% j) 739,295 861,508 122,213
Miscellaneous 6,667 7,652 985 83% 96% 8,000 8,000
Court Fines & Fees 20,000 53,662 33,662 83% 224% c)g) 24,000 75,000 51,000
Interest on Investments 20,833 27,189 6,356 83% 109% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 26,755 26,755 83% n/a k) - 80,266 80,266
Grants -Private 8,333 (8,333) 83% 0% e) 10,000 (10,000)
Total Revenues 1,968,452 2,017,559 49,107 83% 85% 2,362,143 2,783,250 421,107
Trans from General Fund 292,746 292,746 - 83% 83% 351,295 351,295
Trans from GF -Other 5,743 5,168 (575) 83% 75% 6,891 6,891 -
Total Transfers In 298,489 297,914 (575) 83% 83% 358,186 358,186
TOTAL RESOURCES 2,837,976 2,847,660 9,684 83% 87% 3,291,364 3,673,623 382,259
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
473,452 409,855 63,597 83% 72% i) 568,142 478,750 89,392
1,902,843 1,747,232 155,611 83% 77% g)h) 2,283,412 2,570,230 (286,818)
83 83 83% 0% 100 100
366,425 366,425 83% n/a 439,710 439,710
TOTAL REQUIREMENTS 2,742,803 2,157,087 585,716 83% 66% 3,291,364 3,049,08C 242,284
NET (Resources - Requirements)
95,173 690,573 595,400 624,54:, 624,543
Beginning NWC per Proposed Budget 624,54
a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010.
b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction.
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 cancelled.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statev ide reduction.
k) Crime prevention fund transfers corrected to actual.
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 197,313 177,617 (19,696) 83% 75% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 31,377 27,178 (4,199) 83% 72% a) 37,652 40,982 3,330
HealthyStart Medicaid 108,333 23,655 (84,678) 83% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 63,051 8,719 (54,332) 83% 12% a) 75,661 61,113 (14,548)
Level 7 Services 145,994 155,303 9,309 83% 89% a) 175,193 201,546 26,353
Juvenile Crime Prevention 330,875 283,038 (47,837) 83% 71% a) 397,050 471,171 74,121
State Prevention Funds 114,583 125,624 11,041 83% 91% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 305,014 350,605 45,591 83% 96% b) 366,017 350,605 (15,412)
OCCF Grant 616,079 750,562 134,483 83% 102% j) 739,295 861,508 122,213
Miscellaneous 6,667 7,652 985 83% 96% 8,000 8,000
Court Fines & Fees 20,000 53,662 33,662 83% 224% c)g) 24,000 75,000 51,000
Interest on Investments 20,833 27,189 6,356 83% 109% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 26,755 26,755 83% n/a k) - 80,266 80,266
Grants -Private 8,333 (8,333) 83% 0% e) 10,000 (10,000)
Total Revenues 1,968,452 2,017,559 49,107 83% 85% 2,362,143 2,783,250 421,107
Trans from General Fund 292,746 292,746 - 83% 83% 351,295 351,295
Trans from GF -Other 5,743 5,168 (575) 83% 75% 6,891 6,891 -
Total Transfers In 298,489 297,914 (575) 83% 83% 358,186 358,186
TOTAL RESOURCES 2,837,976 2,847,660 9,684 83% 87% 3,291,364 3,673,623 382,259
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
473,452 409,855 63,597 83% 72% i) 568,142 478,750 89,392
1,902,843 1,747,232 155,611 83% 77% g)h) 2,283,412 2,570,230 (286,818)
83 83 83% 0% 100 100
366,425 366,425 83% n/a 439,710 439,710
TOTAL REQUIREMENTS 2,742,803 2,157,087 585,716 83% 66% 3,291,364 3,049,08C 242,284
NET (Resources - Requirements)
95,173 690,573 595,400 624,54:, 624,543
Beginning NWC per Proposed Budget 624,54
a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010.
b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction.
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 cancelled.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statev ide reduction.
k) Crime prevention fund transfers corrected to actual.
SOLID WASTE
Statement of Financial Operating Data
Ten Months Ended April 30, 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 38,333 (38,333) 83% 0% a) 46,000 46,000
Miscellaneous 29,167 26,027 (3,140) 83% 74% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 83% n/a b) 15,938 15,938
Franchise 3% Fees 166,667 217,719 51,052 83% 109% c) 200,000 224,000 24,000
Commercial Disp. Fees 1,395,597 897,452 (498,145) 83% 54% d) 1,674,716 1,100,000 (574,716)
Private Disposal Fees 1,306,428 1,081,685 (224,743) 83% 69% d) 1,567,714 1,321,685 (246,029)
Franchise Disposal Fees 4,022,005 3,351,423 (670,582) 83% 69% d) 4,826,406 4,000,000 (826,406)
Yard Debris 58,541 48,906 (9,635) 83% 70% 70,249 75,000 4,751
Special Waste 25,000 11,765 (13,235) 83% 39% e) 30,000 20,000 (10,000)
Interest 83,333 35,237 (48,096) 83% 35% 100,000 38,000 (62,000)
Leases 240 240 83% n/a 240 240
Sale of Equip & Material 41,667 69,220 27,553 83% 138% f) 50,000 75,000 25,000
Total Revenues 7,166,738 5,755,612 (1,411,126) 83% 67% 8,600,085 6,945,863 (1,654,222)
TOTAL RESOURCES 8,387,902 7,010,465 (1,377,437) 83% 71% 9,821,249 8,200,716 (1,620,533)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
1,512,497 1,485,930 26,567 83% 82% 1,814,996 1,786,088 28,908
3,673,048 2,980,148 692,900 83% 68% g) 4,407,657 4,095,470 312,187
809,823 408,859 400,964 83% 42% 971,788 971,788
200,604 100,399 100,205 83% 42% h) 240,725 147,789 92,936
1,551,225 1,146,103 405,122 83% 62% i) 1,861,470 861,470 1,000,000
437,178 437,178 83% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 8,184,375 6,121,439 2,062,936 83% 62% 9,821,249 7,862,605 1,958,644
NET (Resources - Requirements) 203,527 889,026 685,499 338,111 338,111
Beginning NWC per Proposed Budget 558,818
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) Downturn in self -haul disposal and curbside collection has resulted in less revenue in these areas.
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) Only $50,000 paving of access road remains to be done.
i) Only the budgeted transfer to the Road Fund will be made. Resources are insufficient to make budgeted transfers to
Solid Waste's reserve funds.
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 38,333 (38,333) 83% 0% a) 46,000 46,000
Miscellaneous 29,167 26,027 (3,140) 83% 74% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 83% n/a b) 15,938 15,938
Franchise 3% Fees 166,667 217,719 51,052 83% 109% c) 200,000 224,000 24,000
Commercial Disp. Fees 1,395,597 897,452 (498,145) 83% 54% d) 1,674,716 1,100,000 (574,716)
Private Disposal Fees 1,306,428 1,081,685 (224,743) 83% 69% d) 1,567,714 1,321,685 (246,029)
Franchise Disposal Fees 4,022,005 3,351,423 (670,582) 83% 69% d) 4,826,406 4,000,000 (826,406)
Yard Debris 58,541 48,906 (9,635) 83% 70% 70,249 75,000 4,751
Special Waste 25,000 11,765 (13,235) 83% 39% e) 30,000 20,000 (10,000)
Interest 83,333 35,237 (48,096) 83% 35% 100,000 38,000 (62,000)
Leases 240 240 83% n/a 240 240
Sale of Equip & Material 41,667 69,220 27,553 83% 138% f) 50,000 75,000 25,000
Total Revenues 7,166,738 5,755,612 (1,411,126) 83% 67% 8,600,085 6,945,863 (1,654,222)
TOTAL RESOURCES 8,387,902 7,010,465 (1,377,437) 83% 71% 9,821,249 8,200,716 (1,620,533)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
1,512,497 1,485,930 26,567 83% 82% 1,814,996 1,786,088 28,908
3,673,048 2,980,148 692,900 83% 68% g) 4,407,657 4,095,470 312,187
809,823 408,859 400,964 83% 42% 971,788 971,788
200,604 100,399 100,205 83% 42% h) 240,725 147,789 92,936
1,551,225 1,146,103 405,122 83% 62% i) 1,861,470 861,470 1,000,000
437,178 437,178 83% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 8,184,375 6,121,439 2,062,936 83% 62% 9,821,249 7,862,605 1,958,644
NET (Resources - Requirements) 203,527 889,026 685,499 338,111 338,111
Beginning NWC per Proposed Budget 558,818
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) Downturn in self -haul disposal and curbside collection has resulted in less revenue in these areas.
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) Only $50,000 paving of access road remains to be done.
i) Only the budgeted transfer to the Road Fund will be made. Resources are insufficient to make budgeted transfers to
Solid Waste's reserve funds.
RESOURCES:
Beginning Net Working Capital
Revenues
Inter -fund Charges:
General Liability
Property Damage
Vehicle
Workers' Compensation
Unemployment
Claims Reimb-Workers' Compensation
Claims Reimb-Gen Liab/Property
Process Fee-Events/Parades
Miscellaneous
Skid Car Training
Interest on Investments
TOTAL REVENUES
Transfers In -PERS Reserve
TOTAL RESOURCES
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
Defense
Miscellaneous
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Total General Liability 1,083,333
PROPERTY DAMAGE
Insurance 150,132
Professional Service 48
Repair 1 Replacement 95,321
Total Property Damage 279,167 245,501 279,167 83% 73% 335,000 315,000 20,000
VEHICLE
Professional Service 942
Repair / Replacement 36,098
Insurance 471
Loss Prevention 10,969
Repair / Replacement 6,906
Total Vehicle 133,333 55,386 133,333 83% 35% b) 160,000 70,000 90,000
WORKERS' COMPENSATION
Settlement / Benefit 640,168
Professional Service 6,250
Insurance 33,809
Loss Prevention 9,349
Miscellaneous 33,877
Workers' Comp Losses 66,001
Total Workers' Compensation 595,833 789,454 595,833 83% 110% c) 715,000 850,00( (135,000)
UNEMPLOYMENT - Settlement / Benefits 54,167 168,352 (114,185) 83% 259% d) 65,000 200,00G (135,000)
Total Direct Insurance Costs 2,145,833 1,443,370 1,977,481 83% 56% 2,575,000 1,735,001 840,000
Insurance Administration:
Personal Services 300,964 245,874 55,090 83% 68% 361,157 361,15
Materials 8 Service 160,003 119,807 40,196 83% 62% 192,004 192,00.
Capital Outlay 83 - 83 83% 0% 100 100
Total Insurance Administration 461,051 365,681 95,370 83% 66% 553,261 553,161 100
Contingency 1,216,429 1,216,429 83% n/a 1,459,715 - 1,459,715
Risk Management
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
I Actual
1 Variance b/o of PI % Coil.
$2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708
334,925 334,920 (5) 83% 83% 401,910 401,910
238,578 238,580 2 83% 83% 286,294 286,294
149,448 149,038 (410) 83% 83% 179,338 179,338
804,424 840,370 35,946 83% 87% 965,309 965,309
126,438 133,760 7,323 83% 88% 151,725 151,725 -
2,500 29,554 27,054 83% 985% 3,000 29,554 26,554
16,667 90,932 74,265 83% 455% 20,000 92,000 72,000
250 805 555 83% 268% 300 900 600
4,167 (4,167) 83% 0% 5,000 5,000
20,833 14,140 (6,693) 83% 57% 25,000 25,000 -
41,667 61,047 19,380 83% 122% 50,000 62,000 12,000
1,739,897 1,893,146 153,249 83% 91% 2,087,876 2,199,030 111,154
83 (83) 83% 0% 100 (100)
4,239,980 4,442,854 202,874 83% 97% 4,587,976 4,748,738 160,762
{%Exp.
$49,708
17,216
4,975
5
7,607
152,389
294
2,192
184,677 1,083,333 83% 14% a) 1,300,000 300,000 1,000,000
TOTAL APPROPRIATIONS/EXPENDITURES 3,823,313 1,809,051 3,289,280 83% 39% 4,587,976 2,288,1E 1 2,299,815
NET 416,667 2,633,803 3,492,154 2,460,571 2,460,577
Beginning NWC per Proposed Budget 2,491,9 7
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 a $90,000 settlement.
d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time pe iod for
unemployment.
Year End
Budget
Projection
Variance
$2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708
334,925 334,920 (5) 83% 83% 401,910 401,910
238,578 238,580 2 83% 83% 286,294 286,294
149,448 149,038 (410) 83% 83% 179,338 179,338
804,424 840,370 35,946 83% 87% 965,309 965,309
126,438 133,760 7,323 83% 88% 151,725 151,725 -
2,500 29,554 27,054 83% 985% 3,000 29,554 26,554
16,667 90,932 74,265 83% 455% 20,000 92,000 72,000
250 805 555 83% 268% 300 900 600
4,167 (4,167) 83% 0% 5,000 5,000
20,833 14,140 (6,693) 83% 57% 25,000 25,000 -
41,667 61,047 19,380 83% 122% 50,000 62,000 12,000
1,739,897 1,893,146 153,249 83% 91% 2,087,876 2,199,030 111,154
83 (83) 83% 0% 100 (100)
4,239,980 4,442,854 202,874 83% 97% 4,587,976 4,748,738 160,762
{%Exp.
$49,708
17,216
4,975
5
7,607
152,389
294
2,192
184,677 1,083,333 83% 14% a) 1,300,000 300,000 1,000,000
TOTAL APPROPRIATIONS/EXPENDITURES 3,823,313 1,809,051 3,289,280 83% 39% 4,587,976 2,288,1E 1 2,299,815
NET 416,667 2,633,803 3,492,154 2,460,571 2,460,577
Beginning NWC per Proposed Budget 2,491,9 7
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 a $90,000 settlement.
d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time pe iod for
unemployment.
RESOURCES
Beg. Net Working Capital $ 14,000,000 $ 14,862,418 $ 862,418 100% 106%
Revenues:
Internal Premium Charges
PIT Emp - Add'I Prem
Employee Prem Contribution
COIL
Retiree / COBRA Co -Pay
Medical Services Reimb
Prescription Rebates
Interest
Total Revenues
Health Benefits Trust
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
1
Year to Date
Budget Actual
1 Variance I FY %1 Coll.
TOTAL RESOURCES
REQUIREMENTS
Expenditures:
Personal Services
Materials & Services
Revised I Year End
Budget Ij Projection Variance
$ 14,000,000 14,862,418 $ 862,418
10,397,750 10,580,526 182,776 83% 85% a) 12,477,300 12,689,559 212,259
109,167 43,476 (65,690) 83% 33% b) 131,000 51,000 (80,000)
299,888 294,484 (5,404) 83% 82% 359,866 349,866 (10,000)
666,667 983,744 317,077 83% 123% 800,000 1,120,000 320,000
333,333 508,077 174,743 83% 127% 400,000 600,000 200,000
11,986 11,986 83% n/a 11,986 11,986
17,440 17,440 83% n/a 17,440 17,440
312,500 359,925 47,425 83% 96% 375,000 415,000 40,000
12,119,305 12,799,658 680,353 83% 88% 14,543,166 15,254,851 711,685
26,119,305 27,662,076 1,542,771 92% 97% 28,543,166 30,117,269 1,574,103
IExp. %1
94,763 90,266 4,496 83% 79% 113,715 110,715 3,000
Conferences and Seminars 2,500 1,410 1,090 83% 47% 3,000 3,000
Claims Paid-Medical/Rx 9,827,208 8,075,238 1,751,970 83% 68% c) 11,792,650 9,765,404 2,027,246
Claims Paid-DentalNision 1,340,931 1,348,418 (7,487) 83% 84% c) 1,609,117 1,630,645 (21,528)
Refunds (35,822) 35,822 83% n/a (35,822) 35,822
Insurance Expense 297,926 305,271 (7,346) 83% 85% 357,511 357,511
State Assessments 53,333 134,149 (80,815) 83% 210% d) 64,000 134,149 (70,149)
Administration Fee 226,752 230,247 (3,495) 83% 85% 272,102 272,102
PPO Fee 39,231 29,028 10,203 83% 62% 47,077 47,077
Health Impact 35,667 41,246 (5,580) 83% 96% 42,800 42,800
Printing 6,667 9,023 (2,356) 83% 113% 8,000 9,023 (1,023)
Program Supplies 1,667 700 967 83% 35% 2,000 700 1,300
Other 12,636 31,707 (19,071) 83% 209% 15,163 35,000 (19,837)
Total Materials & Services 11,844,517 10,170,614 1,673,902 83% 72% 14,213,420 12,261,588 1,951,832
Capital Outlay 83% 0% 100 100
Contingency 11,846,609 11,846,609 83% 0% 14,215,931 14,215,931
TOTAL REQUIREMENTS 23,785,888 10,260,880 13,525,008 83% 36% 28,543,166 12,372,303 16,170,863
NET (Resources - Requirements)
2,333,417 17,401,196 15,067, 779
17, 744, 966 17, 744, 966
Beginning Net Working Capital - FY 2010 Proposed Budget 18,100,000
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 43 weeks of claims paid; YTD average is $219,155 per week.
d) State Assessment is paid in August and January.
5/13/2009
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
_ Variance
% of FY
% Coll.
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,393,117 $2,636,885 $ 243,768 100% 110% $2,393,117 $2,636,885 " 243,768
Revenues
Property Taxes - Current 4,980,873 5,666,256 685,383 83% 95% a) 5,977,048 5,899,414 (77,634)
Property Taxes - Prior 47,208 94,605 47,397 83% 167% b) 56,650 112,022 55,372
State Reimbursement 18,333 21,188 2,855 83% 96% 22,000 22,000
Telephone User Tax 670,908 647,294 (23,614) 83% 80% 805,089 805,089
Data Network Reimb. 28,333 25,128 (3,205) 83% 74% 34,000 33,164 (836)
Jefferson County 18,321 37,729 19,408 83% 172% c) 21,985 37,729 15,744
User Fee 27,917 21,601 (6,316) 83% 64% 33,500 33,500
Contract Payments 58,333 60,579 2,246 83% 87% 70,000 70,000
Miscellaneous 6,875 10,340 3,465 83% 125% d) 8,250 10,340 2,090
Interest 41,667 98,150 56,483 83% 196% e) 50,000 100,000 50,000
Interest on Unsegregated Tax 1,083 2,644 1,561 83% 203% 1,300 2,644 1,344
Total Revenues 5,899,851 6,685,514 785,663 83% 94% 7,079,822 7,125,902 46,080
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
8,292,968 9,322,399 1,029,431 83% 98% 9,472,939 9,762,787 289,848
% Exp.
3,106,688 2,825,478 281,210 83% 76% 3,728,025 3,728,025
827,709 615,250 212,459 83% 62% 993,251 993,251
110,000 110,000 83% 0% 132,000 132,000
108,333 - 108,333 83% 0% 130,000 130,000
3,741,386 - 3,741,386 83% n/a 4,489,663 - 4,489,663
TOTAL REQUIREMENTS 7,894,116 3,440,728 4,453,388 83% 36% 9,472,939 4,983,276 4,489,663
NET (Resources - Requirements)
398,852 5,881,671 5,482,819 - 4,779,511 4,779,511
Beginning NWC per Proposed Budget 5,137,000
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Camp Sherman tax revenue. Revise year end projection to reflect previous 10 -month history.
d) Refunds from insurance carrier (Special Districts) plus revenue from CAD printouts/tapes purchases higher than anticipate i
e) Based on the first 10 months of actual, the interest for FY 2009 will be projected at $100,000.
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65,903
37,325
103,228
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Total Operating Revenues
Operating Expenses
Personnel Costs
Materials and Services
Capital Outlaw
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RESOURCES:
Beg. Net Working Capital
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events
Special Events Revenues
Interest
Parking Fees
Storage
Camping at F & E
Horse Stall Rental
Concession % - Food
Rights (Signage, etc.)
Interfund Contract
Video Lottery
Total Receipts
Transfers In
TOTAL RESOURCES
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY
Coll.
$ 150,000 $ 142,470 $ (7,530) 100%
27,500
4,500
5,000
519,000
6,660
4,000
67,000
10,000
12,000
218,000
35,000
45,000
10,000
4,096
10,376
298
700
376,765
2,401
53,639
4,756
4,011
134,692
64,000
45,000
(23,404)
10,376
(4,202)
(4,300)
(142,235)
(4,259)
(4,000)
(13,362)
(5,244)
(7,989)
(83,308)
29,000
(10,000)
963,660
550,614
1,664,274
700,733 (262,927)
447,765 (102,849)
1,290,968 (373,306)
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
83%
Year End
Budget
Projection
Variance
95% $ 150,000 $ 142,470 $ (7,530)
12%
259%
5%
14%
62%
30%
0%
80%
32%
7%
48%
67%
100%
0%
57%
35,000
4,000
6,000
5,000
610,000
8,000
4,000
67,000
15,000
55,000
280,000
95,000
45,000
10,000
4,096 (30,904)
14,376 10,376
1,798 (4,202)
700 (4,300)
467,765 (142,235)
2,601 (5,399)
- (4,000)
53,639 (13,361)
4,756 (10,244)
47,011 (7,989)
196,692 (83,308)
115,000 20,000
45,000
(10,000)
1,239,000 953,433 (285,567)
83% 71% 633,203 530,353 (102,850)
83% 64% 2,022,203 1,626,256 (395,947)
Exp. %
705,000 675,806 29,194 83% 80% 846,075 809,405 36,670
646,220 497,429 148,791 83% 64% 775,739 618,663 157,076
61,756 73,990 (12,234) 83% 63% 117,104 117,104 -
45,000 45,000 83% 0% 45,000 45,000
67,000 67,000 83% 86% 78,000 67,000 11,000
141,046 141,046 83% n/a 160,285 160,285
1,666,022 1,314,225 351,797 83% 65% 2,022,203 1,612,172 410,031
(1,748) (23,257) (21,509) 14,084 14,084
Beginning Net Working Capital - FY 2010 Budget
Accrued Revenue (Accounts Receivable):
Current Month Events 26,689
Prior Months 4,617
Total Accounts Receivable
31,306
75,000
Deposits Received for Future Events:
FY 2009:
May
June
FY 2010
August
September
October
November
December
January
February
March
May
June
FY 2011 & Beyond
TOTAL
34,235
3,450
2,820
1,060
4,790
4,550
725
100
300
250
100
700
39,260
92,340
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
April 2009
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital $
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events
2,500
$
(2,500)
461 461
Special Events Revenues 43,000 43,121 121
Interest 666 112 (554)
Parking Fees
Storage 23,000 27,565 4,565
Camping at F & E 4,000 1,620 (2,380)
Horse Stall Rental 4,000 1,046 (2,954)
Concession % - Food 35,500 15,750 (19,750)
Rights (Signage, etc.) 17,000 17,000
Interfund Contract 45,000 45,000 -
Video Lottery
Total Receipts 157,666 151,675 (5,991)
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES
157,666 151,675 (5,991)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 74,902 (4,402)
Materials and Services 64,622 65,200 (578)
Debt Service 6,408 - 6,408
Capital Outlay -
Transfers Out - -
Contingency 9,619 - 9,619
TOTAL REQUIREMENTS
151,149 140,102 11,047
NET (Resources - Requirements) 6,517 11,573 5,056
Deschutes County
Fair and Expo Center
Accounts Receivable
April 30, 2009
Current Month
ONSET 7,066
U.S.S. Helicopter Managers Workshop 3,551
BMX - property damage 1,071
Food & Beverage Estimate 15,000
Total Current Month 26,689
Prior Months:
October, 2008
Hunter Jumpers 1,000
KRDM Dance 1,002
August, 2008
White Stallion Productions 2,000
April, 2006
NW Expo & Trade show 615
Total Prior Months 4,617
Total Accrued Revenue as of April 30, 2009 31,306
RV Park - Fund 601
Statement of Financial Operating Data
Ten Months Ended April 30, 2009
Year to Date
Budget
Actual
Variance
FY %
CoII. %
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ $ - $ - 100% n/a $ - $ - $ -
Revenues
RV Park Fees < 31 Days 229,167 49,872 (179,295) 83% 18% a) 275,000 100,000 (17E,000)
RV Park Fees > 30 Days - 6,500 6,500 83% n/a 6,500 E,500
Tent Space Rental 560 560 83% n/a 560 560
Washer/ Dryer 500 827 327 83% 138% 600 827 227
Vending Machines 250 (250) 83% 0% 300 (300)
Interest on Investments 272 272 83% n/a 272 272
Cancellation Fees 198 198 83% n/a 198 198
Total Revenues 229,917 58,229 (171,688) 83% 21% 275,900 108,357 (167,543)
Transfers In -Fund 130 220,000 220,000 83% 119% b) 185,000 285,000 100,000
Transfers In -Fund 618 - 83% 0% c) 11,000 - (1- ,000)
TOTAL RESOURCES 449,917 278,229 (171,688) 83% 59% 471,900 393,357 (78,543)
REQUIREMENTS:
Expenditures
Materials & Services
Exp. %
82,358 51,818 30,540 83% 52% 98,830 98,830
Debt Service 157,769 157,769 83% 65% 243,459 243,459
Transfers Out - Gen Fund - 83% 0% 50,000 - 50,000
Contingency 66,343 66,343 83% n/a 79,611 79,611
TOTAL REQUIREMENTS 306,470 209,587 96,883 83% 44% 471,900 342,289 129,611
NET (Resources - Requirements) 143,447 68,642 (74,805) 51,068 51,068
Beginning Net Working Capital - FY 2010 Proposed Budget 50,000
a) Actual is approximately 1,779 space rentals. ( $49,872 + $6,500 + $560) / $32 = 1,779)
b) Additional resources provided from Park Acquisition & Development Fund.
c) Budgeted transfer based on assumption RV Park operations for FY 2008 would have been profitable,
Transfer will not be made.
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RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Deschutes County
Bethlehem Inn (Fund 128)
Ten Month Ended April 30, 2009
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)
- 83% 0% 2,700,000
- 83% 0% 2,700,000
(2,600,000) (2,619,549) (19,549) 83% -2620%
Exp.
- (2,700,02a
- (2,700,000)
100,000 (2,619,549) (2,719,549)
61,033 (61,033) 83% 61% b) 100,000 70,033 29,957
61,033 (61,033) 83% 61%
(2,600,000 (2,680,582) (80,582)
Beginning Net Working Capital - FY 2010 Proposed Budget
100,000 70,033 29,967
- (2,689,582) 2,689,582
(2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) April interest expense was $4,417; average monthly interest is $6,103. Projection is year to date plus $4,500 per month
for May and June.
Year End
Budget
Projection
Variance
$ (2,600,000) $ (2,619,549) $ (19,549) 100% 101% a) $ (2,600,000) $ (2,619,549) $ (19,549)
- 83% 0% 2,700,000
- 83% 0% 2,700,000
(2,600,000) (2,619,549) (19,549) 83% -2620%
Exp.
- (2,700,02a
- (2,700,000)
100,000 (2,619,549) (2,719,549)
61,033 (61,033) 83% 61% b) 100,000 70,033 29,957
61,033 (61,033) 83% 61%
(2,600,000 (2,680,582) (80,582)
Beginning Net Working Capital - FY 2010 Proposed Budget
100,000 70,033 29,967
- (2,689,582) 2,689,582
(2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) April interest expense was $4,417; average monthly interest is $6,103. Projection is year to date plus $4,500 per month
for May and June.
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
5/7/2( 09
�
i
I I
Jul
Aug
Sep Oct
Nov
Dec Jan
Feb
Mar Apr YTD Total
Tammy Baney
1
Conf/Sem & EduclTraining -
-
2,300 314 ;
-
- 40
530
30 30 5x,244
Travel Meals -
-
- -
-
40 1 -
-
- ; 278 I 318
Accommodations 1 -
-
- 238
-
363 1 -
-
- 1 1,503 ; 2,103
Airfare - ,
-
- -
-
- -
-
- 520 520
Mileage reimbursement -
Ground Transport — 1
74 ;
- 278
117
453 104 j
87
- 471 1,583
- ,
91
-
-
24 -
-
- 122 237
Total Baney -
74
2,391
830
117 ;
880 1
144
617 ;
30 j 2,923 8,006
Mike Daly
+ 386
Conf/Sem & Educ/Training -
-
26
360
-
-
-
-
- -
Travel Meals 1
396
-
12 1
-
29 - 1
-
- - 437
Accommodations -
-
- 540
141
- -
-
- - 680
Airfare -
-
- -
-
- -
-
- - -
Mileage reimbursement -
82 I
. - , 242
420
331 18
-
- - 1 092
Ground Transport -
44 '
- --
1
15 -
-
- - 59
Total Daly -
522 ,
26 r 1,154
561 1
374 18
-
- - 2,654
Dennis Luke
Conf/Sem & Educ/Training { - j
-
26 1 219 '
-
- 260 j
70
30 - 605
Travel Meals -
-
- -
25
66 I
25
25
25 ; - 166
Accommodations -
-
- 429
98
15 1
98
98
77 ' - 815
Airfare -
-
- -
-
- -
-
- - -
Mileage reimbursement -
Ground Transport -
85 ,
137 1 246
239
228 248
279
320 98 1,879
-
- -
-
_ _
-
_ - _
Total Luke ' -
85'I
163 I 895
362 1
308 1 631
472 '
452 98 3,466
Alan Unger
Conf/Sem & EduclTraining -
-
- -
-
- -
70
70 10 150
Travel Meals -
-
- -
-
-
-
_
-
-
- -
- - _
Accommodations _
_
_ _
_
_
Airfare -
-
- -
-
- -
-
- - -
Mileage reimbursement
-
- -
-
- -
-
- - -
Ground Transport
Total Unger
-
-
- -
-
- -
-
- - -
-
- -
- !
- -
70
70 10
150
BOCC Staff
- --
Conf/Sem & Educ/Training -
-
- -
- T
- - -
Travel Meals -
-
- -
-
- -
-
- - -
Accommodations -
-
- -
- 1
- -
-
- -
Airfare -
-
- -
-
- -
-
-
Mileage reimbursement -
- I
--
-
- 16
-
- - 16
Ground Transport -
-
- ' -
- I
- -
- I
- - •
Total BOCC Staff -
-
- - i
-
- 16
-
- 16
Total - BOCC Department
Conf/Sem & Educ/Training -
-
2,352 I 893 ,'
-
- 300
670
130 40 4,385
Travel Meals -
396
- 12 ,
25 !,
134 25
25
25 278 y21
Accommodations -
1 -
- 1,207 1
238
378 98
98
77 1,503 1 3,'.99
Airfare
-1
-
- 1 - i
-
- -
-
- , 520 ��f,20
Mileage Reimbursement
241
137 766
776
1,011 386
365
320 569 4,f 71
Ground Transport
-
44
91 -
- 1
39 -
-
- 122 X96
Total - BOCC Department -
681
2,580 2,879
1,039
1,563 809
1,158
552 13,031 14,292
FY 2009 Budget
!
21,250
Percent Expended
67 3%
5/7/2( 09
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2009 - July 29 to August 1, 2009
Fiscal Year 2010
REVENUES
Gate Receipts 400,000
Carnival 154,000
Commercial Exhibitors:
Outside 70,000 32,125 46%
Inside 38,000 15,050 40%
Food 12,000 8,650 72%
Livestock Entry Fees 4,000 - 0%
RN Camping/Horse Stall Rental 17,000 15,180 89%
Concessions:
Food 146,850 0% (146,850)
Fair Sponsorship:
Rodeo 23,000 700 3% (22,300)
On -ground Stages 13,000 - 0% (13,000)
Day 8,000 0% (8,000)
Golf Carts 2,500 0% (2,500)
Food Court 3,000 3,000 100%
Concert 30,000 0% (30,000)
Presenting Sponsors 12,000 0% (12,000)
Barn Sponsors 6,000 3,400 57% (2,600)
Building Sponsors - N/A
Parade Sponsors - 2,500 N/A 2,500
Grants 5,000 0% (5,000)
T -Shirts 3,500 0% (3,500)
State Grant 25,000 0% (25,000)
Interest 2,000 410 20% (1,590)
Miscellaneous N/A
0%
0%
(400,000)
(154,000)
(37,875)
(22,950)
(3,350)
(4,000)
(1,820)
TOTAL REVENUES
974,850 81,015 8% (893,835)
EXPENSES
Personnel 182,246 63,086 35% 119,160
Materials and Services 624,646 47,090 8% 577,556
Contingency 25,837 0% 25,837
TOTAL EXPENSES 832,729 110,175 13% 722,554
Net Fair - 2009 142,121 (29,161) (171,282)
Transfer to Fund 618 197,421 197,421
Retained in Annual Fair Fund (55,300) (29,161) 26,139
Beg Net Working Capital 55,300 75,291
Ending Balance 46,130 46,130
Actual -
FY 2010
Through April
% of
Budget
30, 2009
Budget
Variance
REVENUES
Gate Receipts 400,000
Carnival 154,000
Commercial Exhibitors:
Outside 70,000 32,125 46%
Inside 38,000 15,050 40%
Food 12,000 8,650 72%
Livestock Entry Fees 4,000 - 0%
RN Camping/Horse Stall Rental 17,000 15,180 89%
Concessions:
Food 146,850 0% (146,850)
Fair Sponsorship:
Rodeo 23,000 700 3% (22,300)
On -ground Stages 13,000 - 0% (13,000)
Day 8,000 0% (8,000)
Golf Carts 2,500 0% (2,500)
Food Court 3,000 3,000 100%
Concert 30,000 0% (30,000)
Presenting Sponsors 12,000 0% (12,000)
Barn Sponsors 6,000 3,400 57% (2,600)
Building Sponsors - N/A
Parade Sponsors - 2,500 N/A 2,500
Grants 5,000 0% (5,000)
T -Shirts 3,500 0% (3,500)
State Grant 25,000 0% (25,000)
Interest 2,000 410 20% (1,590)
Miscellaneous N/A
0%
0%
(400,000)
(154,000)
(37,875)
(22,950)
(3,350)
(4,000)
(1,820)
TOTAL REVENUES
974,850 81,015 8% (893,835)
EXPENSES
Personnel 182,246 63,086 35% 119,160
Materials and Services 624,646 47,090 8% 577,556
Contingency 25,837 0% 25,837
TOTAL EXPENSES 832,729 110,175 13% 722,554
Net Fair - 2009 142,121 (29,161) (171,282)
Transfer to Fund 618 197,421 197,421
Retained in Annual Fair Fund (55,300) (29,161) 26,139
Beg Net Working Capital 55,300 75,291
Ending Balance 46,130 46,130
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2009 - July 29 to August 1, 2009
Medical
Contract
Public Information
Temporary Help - Office
Temporary Help - Labor
Transportation
14,000
20,000
38,000
10,000
12,536
4,000
1,464
20,000
38,000
10,000
Graphic Design - -
Internal Service - Admin Svcs 4,306 1,436 2,870
Internal Service - BOCC 4,304 1,434 2,870
Internal Service - Finance 5,308 1,769 3,539
Internal Service - Legal 8,647 2,884 5,763
Internal Service - Personnel 2,000 668 1,332
Internal Service - IT 20,871 6,957 13,914
Internal Service - IT Reserve 2,308 768 1,540
Food Booth Cash Control 4,500 - 4,500
Gate Receipts Cash Control 16,000 16,000
Major Entertainment 145,000 145,000
Grounds Entertainment 40,000 40,000
Livestock Competition 3,000 3,000
Open Class 30,000 - 30,000
Rodeo 65,000 2,244 62,756
Security 67,000 - 67,000
Water & Sewer 2,000 2,000
Portable Sanitation 4,500 4,500
Garbage 6,000 6,000
Custodial/Janitorial 9,000 9,000
Grounds Upkeep, Landscape
Building Repair & Maintenance 5,000 5,000
Equipment R & M 1,200 1,200
Maintenance Agreements 500 500
Copy Machine Rental 700 - 700
Equipment Rental 52,000 858 51,142
Rentals 500 - 500
Membership & Dues 1,200 270 930
Conferences & Seminars 800 445 355
Software Licenses - -
Program expense 700 700
Fees & Permits 700 - 700
Insurance Premiums 39,834 13,277 26,557
Telephone 4,000 - 4,000
Cellular 700 700
Promotion 24,000 24,000
Printing 6,000 - 6,000
Travel 3,400 947 2,453
Refunds and Adjustments -
Premiums -Other 20,000 20,000
Over/Short 500 500
Custodial supplies 12,000 12,000
Equipment R & M Supplies 200 200
General supplies 2,500 2,500
Office/Copier 800 - 800
Postage 2,500 170 2,330
Queen Court 4,000 402 3,598
Program supplies 1,200 1,200
Bldg/Grounds R & M Supplies 2,000 25 1,975
Safety supplies 500 - 500
Shop supplies 1,000 1,000
Software supplies 500 500
Special Supplies 800 800
Straw & Hay 2,000 2,000
Electricity 18,000 18,000
Gas/Oil/Diesel 4,000 4,000
Heating Oil/Propane 1,000 1,000
Natural Gas 2,500 2,500
Meeting Supplies 50 50
Signage 300 300
Non -Office Furniture & Fixtures -
TOTAL 743,328 47,090 696,238
Actual -
FY 2010
Through April
Budget
30, 2009
(Over)/Under
14,000
20,000
38,000
10,000
12,536
4,000
1,464
20,000
38,000
10,000
Graphic Design - -
Internal Service - Admin Svcs 4,306 1,436 2,870
Internal Service - BOCC 4,304 1,434 2,870
Internal Service - Finance 5,308 1,769 3,539
Internal Service - Legal 8,647 2,884 5,763
Internal Service - Personnel 2,000 668 1,332
Internal Service - IT 20,871 6,957 13,914
Internal Service - IT Reserve 2,308 768 1,540
Food Booth Cash Control 4,500 - 4,500
Gate Receipts Cash Control 16,000 16,000
Major Entertainment 145,000 145,000
Grounds Entertainment 40,000 40,000
Livestock Competition 3,000 3,000
Open Class 30,000 - 30,000
Rodeo 65,000 2,244 62,756
Security 67,000 - 67,000
Water & Sewer 2,000 2,000
Portable Sanitation 4,500 4,500
Garbage 6,000 6,000
Custodial/Janitorial 9,000 9,000
Grounds Upkeep, Landscape
Building Repair & Maintenance 5,000 5,000
Equipment R & M 1,200 1,200
Maintenance Agreements 500 500
Copy Machine Rental 700 - 700
Equipment Rental 52,000 858 51,142
Rentals 500 - 500
Membership & Dues 1,200 270 930
Conferences & Seminars 800 445 355
Software Licenses - -
Program expense 700 700
Fees & Permits 700 - 700
Insurance Premiums 39,834 13,277 26,557
Telephone 4,000 - 4,000
Cellular 700 700
Promotion 24,000 24,000
Printing 6,000 - 6,000
Travel 3,400 947 2,453
Refunds and Adjustments -
Premiums -Other 20,000 20,000
Over/Short 500 500
Custodial supplies 12,000 12,000
Equipment R & M Supplies 200 200
General supplies 2,500 2,500
Office/Copier 800 - 800
Postage 2,500 170 2,330
Queen Court 4,000 402 3,598
Program supplies 1,200 1,200
Bldg/Grounds R & M Supplies 2,000 25 1,975
Safety supplies 500 - 500
Shop supplies 1,000 1,000
Software supplies 500 500
Special Supplies 800 800
Straw & Hay 2,000 2,000
Electricity 18,000 18,000
Gas/Oil/Diesel 4,000 4,000
Heating Oil/Propane 1,000 1,000
Natural Gas 2,500 2,500
Meeting Supplies 50 50
Signage 300 300
Non -Office Furniture & Fixtures -
TOTAL 743,328 47,090 696,238
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Assets
Cash
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
April 30, 2009
$ 46,130
Total Assets $ .. _ 4613g
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
46.130
Total Liabilities and Fund Balance $ 46,1 .0
The "Fair Year" is January 1 through December 31.