HomeMy WebLinkAbout2009-07-06 Work Session MinutesTES
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{ 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, JULY 6, 2009
Present were Commissioners Tammy Baney, Dennis R. Luke and Alan Unger.
Also present were Dave Kanner, County Administrator; Erik Kropp, Deputy
County Administrator; David Givans, Auditor; Marty Wynne, Finance; Timm
Schimke, Solid Waste Department; Ronda Connor, Personnel; and Hillary Borrud
of The Bulletin. No other citizens were present.
Chair Baney opened the meeting at 1:30 p.m.
1. Finance Update.
Mr. Wynne explained that the LGIP has hit a new low, below 1 %. This is not
unexpected, as they are setting aside more reserves.
The best rate for CD's right now is about 1.7%. Most other sources are less
than 1%.
The room tax report for June is only down 13.5%; an average of 25% less was
expected. The general fund transfer to the Sheriff will be less, and the projected
year-end figures will be less for this. Property taxes came in a little higher than
expected; 91.0% versus 91.7%.
Mr. Wynne then went over the rest of the financial report, a copy of which is
attached.
2. Review of Changes to Health Benefits Plan Document, FY 2010.
Ronda Connor gave a brief overview of the document. Commissioner Luke
said that the EBAC renewal committee reviews the document and makes
recommendations to the overall EBAC group.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 1 of 5 Pages
Ms. Connor said that there are no state or federal mandates for the items being
considered.
Timm Schimke said that the changes being considered bring the program more
in line with others throughout the country. Erik Kropp added that they are
considering conservative changes, due to the economy.
Dave Kanner asked about covering tobacco cessation programs. Ms. Connor
said that the proposed coverage is more generous than the one recently
mandated by the State. Both EBAC groups recommended this be covered.
In regard to alternative care, such as massage therapy and supplements, the total
at this time is $1,500 per person per year. Some employees have said this is not
enough to meet their medical needs.
In regard to Manley accounts, the funds cannot be carried over beyond 2.5
months past the renewal date, so employees often scramble to use up these
funds before they lose them.
Commissioner Baney asked what kind of documentation is required to keep
children over age 18 but who are in school on the program. Mr. Schimke stated
that this is asked for annually.
Colonoscopies and EBT's (heart scans) are procedures that are recommended
after age 50. Those are covered at 80% now; the renewal committee
recommended these be covered at 100% as a preventative measure. There are
no age requirements but a doctor's recommendation is necessary. If further
treatment is warranted, that cost is covered at 80%.
On July 10, three more items will be reviewed by the renewal committee and
the findings presented to EBAC. Bariatric surgery, dental charge structure
(there are no contracts in place so some dentists charge much more for "usual
and customary"), and foot orthotics (currently excluded).
Commissioner Luke asked why some benefits are not given to retirees. Ms.
Connor stated that it is a tiered system, and retirees are often covered by
Medicare.
Mr. Wynne observed that health benefits are being discussed a lot, and many
employers are talking about reducing benefits or charging the employee more.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 2 of 5 Pages
Commissioner Baney stated that she feels there should be no deductible for the
removal of suspicious skin lesions, as this condition can end up being
cancerous, which is much more expensive to treat in the long term.
Commissioner Unger asked about a proposed wellness program. Mr. Kropp
stated that they are looking at an RFP for this service.
3. Update of Commissioners' Meetings and Schedules.
Commissioner Unger is working with the Deschutes Water Alliance, and they
will give a presentation this week in La Pine.
The Board's joint work session with the City of La Pine Council is scheduled
for Tuesday evening.
The groundbreaking ceremony at the site of the new 911 /Oregon State Police
building is scheduled for July 8.
The regular meeting with the City of Redmond Council is scheduled for July 9.
4. Other Items.
Commissioner Baney said that she spoke with Joani Hammond of the
Department of Environmental Qualify, at 5:30 on July 22 at La Pine High
School. Want to get an agenda in place, the Board is supportive of DEQ but
they need to anticipate next steps. They want to take public testimony, but
Commissioner Baney thinks that this would be a reiteration of what has already
been said. Mr. Kanner suggested that a work session ahead of time would be
helpful to determine how the meeting should be handled.
Commissioner Baney stated that Ms. Hammond wants to align comments.
However, Commissioner Baney is concerned that the DEQ is not taking
ownership of the issue, which is now in its hands. Also, the documents that are
a part of this issue were written by the DEQ in the first place.
The County is now in a supportive role on what the DEQ plans to do, but
Commissioner Baney did not feel that DEQ plans to take charge in that fashion.
They will bring someone from DLCD to the meeting, and they want several
citizens to be involved. The Klamath County Commissioners will be invited so
they can get up to speed on the process.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 3 of 5 Pages
The Commissioners indicated they would prefer to have invited testimony,
whereby a few citizens representing the population are allowed to speak, and
not open it up for everyone to have a say as much of this would probably be
redundant. Commissioner Luke suggested that DEQ, not the Board, invite the
representative citizens.
The meeting needs to be DEQ's, not the Board's. The County is an agent of the
State and needs to play a supportive role at this time. The State agency needs to
explain the next steps. However, they will likely want to push the County for
the grant funds to be turned over to them.
The meeting needs to be informational and the County should not be pulled
further into the process, but be supportive and observe. Commissioner Baney
said that if the DEQ wants to open it up to public testimony in general, she
would not attend the meeting. It needs to be the DEQ's meeting and not the
County's; otherwise, it will be a repeat of other meetings if the County is too
involved at this point. The DEQ is free to hold its own meetings to gather
testimony if that is what they feel is necessary.
Mr. Kanner said that the upcoming joint meeting of the Planning Commission
has a big agenda item — destination resort remapping — and some individuals
and groups want to speak. Commissioner Baney wants to limit testimony to
perhaps three minutes. She does not want this testimony to take over the entire
meeting.
Commissioner Luke said that there are seven Planning Commission members
and the purpose is to get feedback from the Board on the direction they are
taking on various items. The public testifying is not going to give the
Commission input on how the Board feels. Commissioner Unger agreed. They
can submit information in writing to the Commission or the Board either prior
to the committee or later.
Mr. Kanner stated the fee waivers for food handler permits have been
considered. There are seven that have fixed kitchen facilities, but there are
another 90 that are temporary. The question is how to handle the others, which
primarily are fundraisers for various groups.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 4 of 5 Pages
5. Executive Session, called under ORS 192.660(2)(h), Pending or Threatened
Litigation.
Executive session began at 2:45. The Board briefly came out of executive
session to take action.
LUKE: Move to defend the Thornburgh appeal at the Supreme Court, and
draft the appropriate paperwork.
UNGER: Second.
VOTE: LUKE: Yes.
UNGER: Yes.
BANEY: Chair votes yes.
At this time, the Board again convened in executive session, this time under ORS
192.660(2)(a), the evaluation of the employment-related performance of the chief
executive officer of the public body.
The executive session ended at 3:25 p.m., at which time the Board reconvened in
regular session.
Commissioner Luke moved to add 500 points to County Administrator Dave
Kanner's point bank on the Deschutes County employee recognition website.
Commissioner Luke noted that this is the same number of points awarded to all
elected officials in 2009 by the Elected Officials Compensation Committee. This
motion was seconded by Commissioner Unger, and unanimously approved.
Being no further items addressed, the meeting adjourned at 3:30 p.m.
DATED this 6th Day of July 2009 for the Deschutes Co ty Board of
Commissioners.
ATTEST:
Recording Secretary
Tammy Baney, C 'air
Dennis R. Luke, Vice Chair
Alan Unger, Commissioner
Minutes of Board of Commissioners' Work Session Monday, July 6, 200(
Page 5 of 5 Pages
Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, JULY 6, 2009
1. Finance Update — Marty Wynne
2. Review of Changes to Health Benefits Plan Document, FY 2010 — Ronda
Connor
3. Update of Commissioners' Meetings and Schedules
4. Other Items
5. Executive Session, called under ORS 192.660(2)(h), Pending or Threatened
Litigation — Laurie Craghead
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
July 6, 2009
(1) Monthly Investment Report
(2) May Financials
eschutes count 4
Investment Income
Fiscal Year 2008-09
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$ 223,008 $ 3,108,689
Total Investment Income 223,008 3,108,689
Less Fee: 5% of Invest. Income (11,150) (155,434)
Investment Income - Net $ 211,857 $ 2,953,255
B Investments By County Function
General $130,331,381
Total Investments $130,331,381
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Memorandum
Date: June 15, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find May 2009 financial reports for the following funds: General
(001), Community Justice - Juvenile (230), Sheriff's (255, 701, 702), Health
(259), Mental Health (275), Community Development (295), Road (325),
Community Justice - Adult (355), Commission on Children & Families (370-399),
Solid Waste (610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by
the respective departments.
Cc: All Department Heads
GENERAL FUND
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
$
Budget
Projection
`Variance
RESOURCES:
Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% $ 6,050,000 $ 6,461,433 $ 411,433
Revenues
Property Taxes 17,799,742 19,573,254 1,773,512 92% 101% a) 19,417,900 19,703,254 285,354
Gen. Rev. - excl. Taxes 2,408,807 2,479,223 70,416 92% 94% b) 2,627,789 2,714,639 86,850
Assessor 789,516 926,898 137,382 92% 108% c) 861,290 951,832 90,542
County Clerk 1,572,644 1,198,158 (374,486) 92% 70% d) 1,715,612 1,358,119 (357,493)
BOPTA 12,007 15,216 3,209 92% 116% c) 13,098 15,216 2,118
District Attorney 326,768 310,486 (16,282) 92% 87% 356,474 367,500 11,026
Finance/Tax 182,734 203,077 20,343 92% 102% c) 199,346 205,000 5,654
Veterans 64,167 69,418 5,251 92% 99% 70,000 70,000
Property Management 93,573 93,582 9 92% 92% 102,080 102,080
Grant Projects 1,833 1,826 (7) 92% 91 % 2,000 2,000
Total Revenues 23,251,791 24,871,138 1,619,347 92% 98% 25,365,589 25,489,640 124,051
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Transfers Out
29,301,791 31,332,571 2,030,780 92% 100% 31,415,589 31,951,073 535,484
Exp. %
3,349,584 3,070,571 279,013 92% 84% e) 3,654,092 3,429,092 225,000
1,420,219 1,365,710 54,509 92% 88% 1,549,330 1,482,178 67,152
56,671 53,464 3,207 92% 86% 61,823 58,850 2,973
4,413,990 4,170,584 243,406 92% 87% e) 4,815,262 4,548,656 266,606
723,287 682,935 40,352 92% 87% 789,040 741,371 47,669
217,218 212,532 4,686 92% 90% 236,965 236,965
233,228 228,415 4,813 92% 90% 254,431 254,431
97,885 96,130 1,755 92% 90% 106,784 106,784
1,060,787 982,399 78,388 92% 85% f) 1,157,222 1,338,332 (181,110)
4,940,454 4,940,454 92% n/a g) 5,389,586 3,389,586
16,513,323 10,862,740 5,650,583 92% 60% 18,014,535 12,196,659 5,817,876
12,116,581 11,902,284 214,297 92% 90% 13,218,088 13,187,463 30,625
TOTAL REQUIREMENTS 28,629,904 22,765,024 5,864,880 92% 73% 31,232,623 25,384,122 5,848,501
NET (Resources - Requirements) 671,887 8,567,547 7,895,660 ** 182,966 6,566,951 6,383,985
Beginning NWC per Approved Budget
6,050,000
a) 90.9% of current year levy and 4.1% of prior year taxes collected through 5/31. Projection based on historical June collec°ions.
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 Tess than budgeted, based on eleven 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 in Jur tice
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 transfers of
(1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers 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 Outlay it 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 - Fund 1 45 and
$35,500 - Fund 120.
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
State Miscellaneous
SB #1065 -Court Assess.
Discovery Fee
Food Subsidy
Juvenile Crime Prevention
Inmate/Prisoner Housing
Inmate Commissary Fees
Contract Payments
Miscellaneous
MIP Diversion Fees
Interest on Investments
Leases
Grants - Private
Crime Prevention Services
Level 7
Total Revenues
Transfers In -General Fund
TOTAL RESOURCES
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 1,090,000
122,902
46,750
58,667
14,667
35,750
333,823
55,000
458
315,055
275
1,467
27,500
11,550
82,500
$ 1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
136,624
23,198
53,658
13,924
29,546
283,328
82,950
650
213,105
364
700
32,888
4,646
1,171
13,957
52,075
13,722
(23,552)
(5,009)
(743)
(6,204)
(50,495)
27,950
192
(101,950)
89
(767)
5,388
(6,904)
1,171
13,957
(30,425)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
1,106,364
5,507,187
7,703,551
2,684,471
Materials and Services 1,506,873
Capital Outlay 92
Juvenile Resource Center
Personal Services 2,653,177
Materials and Services 190,275
Capital Outlay 92
Contingency 577,737
TOTAL REQUIREMENTS
NET (Resources - Requirements)
942,784
5,507,187
7,611,120
(163,580)
2,662,054
1,336,732
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
102% a)c) 134,075
45% 51,000
84% 64,000
87% 16,000
76% b) 39,000
78% c) 364,171
138% 60,000
130% 500
62% d) 343,696
121% 300
44% 1,600
110% 30,000
37% e) 12,600
n/a
n/a
58% f) 90,000
155,000 20,925
51,000
59,000
16,700
35,000
374,770
95,000
800
230,000
364
800
36,000
5,050
1,171
19,700
72,000
(5,000)
700
(4,000)
10,599
35,000
300
(113,696)
64
(800)
6,000
(7,550)
1,171
19,700
(18,000)
78% 1,206,942 1,152,355 (54,587)
92% 92% 6,007,840
(92,431) 92% 92% 8,304,782
Exp.
6,007,840 -
8,321,344 16,562
22,417 92% 91% g) 2,928,514 2,906,000
170,141 92% 81% 1,643,861 1,510,000
92 92% 0% 100
2,301,396 351,781 92%
183,308 6,967 92%
92 92%
577,737 92%
80% g) 2,894,375
88% 207,573
0% 100
n/a 630,259
2,526,000
205,000
22,514
133,861
100
368,375
2,573
100
630,259
7,612,717 6,483,490 1,129,227 92% 78% 8,304,782 7,147,000 1,157,782
90,834 1,127,630 1,036,796 - 1,174,344 1,174,344
Beginning NWC per Approved 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 April.
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) Reimbursements requested quarterly. Budget for Level 7 revenues overestimated by $10,000.
Cost for services provided for Girls Circle Program will be $8,000 less than originally projected.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Year End
Budget
Projection
Variance
$ 1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
136,624
23,198
53,658
13,924
29,546
283,328
82,950
650
213,105
364
700
32,888
4,646
1,171
13,957
52,075
13,722
(23,552)
(5,009)
(743)
(6,204)
(50,495)
27,950
192
(101,950)
89
(767)
5,388
(6,904)
1,171
13,957
(30,425)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
1,106,364
5,507,187
7,703,551
2,684,471
Materials and Services 1,506,873
Capital Outlay 92
Juvenile Resource Center
Personal Services 2,653,177
Materials and Services 190,275
Capital Outlay 92
Contingency 577,737
TOTAL REQUIREMENTS
NET (Resources - Requirements)
942,784
5,507,187
7,611,120
(163,580)
2,662,054
1,336,732
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
102% a)c) 134,075
45% 51,000
84% 64,000
87% 16,000
76% b) 39,000
78% c) 364,171
138% 60,000
130% 500
62% d) 343,696
121% 300
44% 1,600
110% 30,000
37% e) 12,600
n/a
n/a
58% f) 90,000
155,000 20,925
51,000
59,000
16,700
35,000
374,770
95,000
800
230,000
364
800
36,000
5,050
1,171
19,700
72,000
(5,000)
700
(4,000)
10,599
35,000
300
(113,696)
64
(800)
6,000
(7,550)
1,171
19,700
(18,000)
78% 1,206,942 1,152,355 (54,587)
92% 92% 6,007,840
(92,431) 92% 92% 8,304,782
Exp.
6,007,840 -
8,321,344 16,562
22,417 92% 91% g) 2,928,514 2,906,000
170,141 92% 81% 1,643,861 1,510,000
92 92% 0% 100
2,301,396 351,781 92%
183,308 6,967 92%
92 92%
577,737 92%
80% g) 2,894,375
88% 207,573
0% 100
n/a 630,259
2,526,000
205,000
22,514
133,861
100
368,375
2,573
100
630,259
7,612,717 6,483,490 1,129,227 92% 78% 8,304,782 7,147,000 1,157,782
90,834 1,127,630 1,036,796 - 1,174,344 1,174,344
Beginning NWC per Approved 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 April.
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) Reimbursements requested quarterly. Budget for Level 7 revenues overestimated by $10,000.
Cost for services provided for Girls Circle Program will be $8,000 less than originally projected.
g) Personnel Services projection reduced due to unfilled budgeted positions.
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
Sheriff - Fund 255
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
18,353,043
11,337,168
$ 138,600 $ 138,600 100%
16,046,498
10,353,250
41,597
(2,306,545)
(983,918)
41,597
nla $
- $ 138,600 $ 138,600
92% 80% a) 20,021,501 17,161,162 2,860,339)
92% 84% a) 12,367,820 10,989,962 > 1,377,858)
92% n/a 41,597 41,597
29,690,211
TOTAL RESOURCES 29,690,211
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division
Civil
Automotive/Communications
Investigations/Evidence
Patrol/Civil/Comm Supp
Records
Adult Jail
Court Security
Emergency Services
Special Services Division
Regional Work Center
Training Division
Non -Departmental
Contingency
2,054,531
1,086,002
1,198, 509
1,568,234
7,148,117
612,979
9,001,215
197,207
160,805
1,226,166
2,473,897
222,548
40,081
2,654,085
Transfers Out 45,833
26,441,345 (3,248,866) 92% 82% 32,389,321 28,192,721 4,196,600)
26,579,945 (3,110,266) 92%
2,000,796
1,040,186
1,165,813
1,493,083
6,860,707
610,434
8,246,714
187,133
154,957
1,179,168
2,335,423
203,971
45,981
37,500
53,735
45,816
32,696
75,151
287,410
2,545
754,501
10,074
5,848
46,998
138,474
18,577
(5,900)
2,654,085
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
82% 32,389,321 28,331,321 4,058,000)
Exp.
89% b)
88% c)
89% d)
87% e)
88% f)
91%
84% g)
87%
88%
88%
87% h)
84%
105%
n/a
8,333 92% 75%
TOTAL REQUIREMENTS 29,690,209 25,561,866
NET (Resources - Requirements)
4,128,343 92%
2 1,018,079 1,018,077
Beginning NWC per Approved Budget
79%
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
668,705
9,819,507
215,135
175,424
1,337,636
2,698,798
242,780
43,725
2,895,365
2,196,306
1,136,179
1,270,353
1,633,575
7,482,000
665,605
9,095,000
215,035
175,324
1,312,064
2,627,278
242,680
49,725
50,000 50,000
45,000
48,550
37,111
77,226
315,946
3,100
724,507
100
100
25,572
71,520
100
(6,000)
2,895,365
32,389,321 28,151,124 4,238,197
180,197 180,197
Year End
Budget
Projection
Variance
nla $
- $ 138,600 $ 138,600
92% 80% a) 20,021,501 17,161,162 2,860,339)
92% 84% a) 12,367,820 10,989,962 > 1,377,858)
92% n/a 41,597 41,597
29,690,211
TOTAL RESOURCES 29,690,211
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division
Civil
Automotive/Communications
Investigations/Evidence
Patrol/Civil/Comm Supp
Records
Adult Jail
Court Security
Emergency Services
Special Services Division
Regional Work Center
Training Division
Non -Departmental
Contingency
2,054,531
1,086,002
1,198, 509
1,568,234
7,148,117
612,979
9,001,215
197,207
160,805
1,226,166
2,473,897
222,548
40,081
2,654,085
Transfers Out 45,833
26,441,345 (3,248,866) 92% 82% 32,389,321 28,192,721 4,196,600)
26,579,945 (3,110,266) 92%
2,000,796
1,040,186
1,165,813
1,493,083
6,860,707
610,434
8,246,714
187,133
154,957
1,179,168
2,335,423
203,971
45,981
37,500
53,735
45,816
32,696
75,151
287,410
2,545
754,501
10,074
5,848
46,998
138,474
18,577
(5,900)
2,654,085
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
82% 32,389,321 28,331,321 4,058,000)
Exp.
89% b)
88% c)
89% d)
87% e)
88% f)
91%
84% g)
87%
88%
88%
87% h)
84%
105%
n/a
8,333 92% 75%
TOTAL REQUIREMENTS 29,690,209 25,561,866
NET (Resources - Requirements)
4,128,343 92%
2 1,018,079 1,018,077
Beginning NWC per Approved Budget
79%
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
668,705
9,819,507
215,135
175,424
1,337,636
2,698,798
242,780
43,725
2,895,365
2,196,306
1,136,179
1,270,353
1,633,575
7,482,000
665,605
9,095,000
215,035
175,324
1,312,064
2,627,278
242,680
49,725
50,000 50,000
45,000
48,550
37,111
77,226
315,946
3,100
724,507
100
100
25,572
71,520
100
(6,000)
2,895,365
32,389,321 28,151,124 4,238,197
180,197 180,197
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriffs Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY
COIL %
Revised
Budget
Year End
Projection
Variance
$ - $ 138,600 $ 138,600 100% nla $ - $ 138,600 $ 138,600
29,690,211 26,441,345 (3,248,866) 92% 82% 32,389,321 28,192,721 (4,196,600)
29,690,211 26,579,945 (3,110,266) 92% 82% 32,389,321 28,331,321 (4,058,000)
Exp. %
Personnel 1,050,616 1,034,396 16,220 92% 90% 1,146,126 1,126,126 20,000
Materials & Services 754,123 739,131 14,992 92% 90% 822,680 822,680
Capital Outlay 249,792 227,269 22,523 92% 83% 272,500 247,500 25,000
Total Sheriffs Services 2,054,531 2,000,796 53,735 2,241,306 2,196,306 45,000
Civil / Special Units
Personnel 998,083 966,673 31,410 92% 89% 1,088,818 1,052,000 36,818
Materials&Services 77,164 73,513 3,651 92% 87% 84,179 84,179
Capital Outlay 10,754 - 10,754 92% 0% 11,732 11,732
Total Civil 1,086,001 1,040,186 45,815 1,184,729 1,136,179 48,550
Automotive/Communications
Personnel 353,328 301,801 51,527 92% 78% 385,449 330,000 55,449
Materials & Services 845,089 864,012 (18,923) 92% 94% 921,915 940,353 (18,438)
Capital Outlay 92 - 92 92% 0% 100 - 100
Total Automotive/Communications 1,198,509 1,165,813 32,696 1,307,464 1,270,353 37,111
I nvestigations/Evidence
Personnel 1,312,226 1,265,166 47,060 92% 88% 1,431,519 1,382,000 49,519
Materials & Services 234,009 177,624 56,385 92% 70% 255,282 201,282 54,000
Capital Outlay 22,000 50,293 (28,293) 92% 210% 24,000 50,293 (26,293)
Total Investigations/Evidence 1,568,235 1,493,083 75,152 1,710,801 1,633,575 77,226
Patrol/Civil/Comm Support
Personnel 6,340,177 5,974,951 365,226 92% 86% 6,916,557 6,518,000 398,557
Materials & Services 496,200 568,541 (72,341) 92% 105% 541,309 646,000 (104,691)
Capital Outlay 311,740 317,215 (5,475) 92% 93% 340,080 318,000 22,080
Total Patrol/Civil/Comm Supp 7,148,117 6,860,707 287,410 7,797,946 7,482,000 315,946
Records
Personnel 536,475 535,340 1,135 92% 91% 585,246 582,246 3,000
Materials 8 Services 76,412 75,094 1,318 92% 90% 83,359 83,359
Capital Outlay 92 - 92 92% 0% 100 - 100
Total Records 612,979 610,434 2,545 668,705 665,605 3,100
Adult Jail
Personnel 6,850,607 6,383,630 466,977 92% 85% 7,473,390 6,979,000 494,390
Materials 8 Services 1,251,357 1,158,094 93,263 92% 85% 1,365,117 1,335,000 30,117
Capital Outlay 899,250 704,990 194,260 92% 72% 981,000 781,000 200,000
Total Adult Jail 9,001,214 8,246,714 754,500 9,819,507 9,095,000 724,507
Court Security
Personnel 182,880 177,971 4,909 92% 89% 199,506 199,506
Materials & Services 14,235 9,162 5,073 92% 59% 15,529 15,529
Capital Outlay 92 - 92 92% 0% 100 - 100
Total Transport/Court Security 197,207 187,133 10,074 215,135 215,035 100
Emergency Services
Personnel 145,321 145,733 (412) 92% 92% 158,532 158,532
Materials & Services 15,393 9,224 6,169 92% 55% 16,792 16,792
Capital Outlay 92 - 92 92% 0% 100 - 100
Total Emergency Services 160,806 154,957 5,849 175,424 175,324 100
Special Services
Personnel 748,516 725,064 23,452 92% 89% 816,563 816,563
Materials 8 Services 158,517 131,531 26,986 92% 76% 172,928 172,928 -
Capital Outlay 319,133 322,573 (3,440) 92% 93% 348,145 322,573 25,572
Total Special Services 1,226,166 1,179,168 46,998 1,337,636 1,312,064 25,572
Regional Work Center
Personnel 2,027,227 2,039,206 (11,979) 92% 92% 2,211,520 2,225,000 (13,480)
Materials & Services 417,337 273,223 144,114 92% 60% 455,278 370,278 85,000
Capital Outlay 29,333 22,994 6,339 92% 72% 32,000 32,000 -
Total Regional Work Center 2,473,897 2,335,423 138,474 2,698,798 2,627,278 71,520
Training
Personnel 177,275 174,767 2,508 92% 90% 193,391 193,391
Materials 8 Services 45,182 29,204 15,978 92% 59% 49,289 49,289 -
Capital Outlay 92 92 92% 0% 100 100
Total Training 222,549 203,971 18,578 242,780 242,680 100
Non -Departmental
Materials & Services 40,081 45,981 (5,900) 92% 105% 43,725 49,725 (6,000)
Transfers Out 45,833 37,500 8,333 92% 75% 50,000 50,000
Contingency 2,654,085 2,654,085 92% n/a 2,895,365 2,895,365
Total Non -Departmental 2,739,999 83,481 2,656,518 2,989,090 99,725 2,889,365
Total Requirements 29,690,210 25,561,866 4,128,344 92% 79% 32,389,321 28,151,124 4,238,197
NET (Resources - Requirements) 1 1,018,079 1,018,078
180,197 180,197
Sheriff Notes
Statement of Financial Operating Data
Eleven Months Ended May 31, 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 less 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 Tess than planned for the year.
c) Personnel expenditures in Civil will be less 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 purchas€
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.
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants
State Grant
Transp. of State Wards
SB 1145
Des Cty Court Security
Des Cty Juvenile Contract
Transport
Title III 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
I nterest
Interest on Unsegregated
Rentals
Donations
Total Revenues
TOTAL RESOURCES
Sheriff 701
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY
Coll. %
$ 2,560,294 $ 2,611,374 $ 51,080 92% nla $ 2,560,294 $2,611,374 $ 51,080
13,354,542
246,998
18,333
41,393
4,583
1,774,501
118,250
22,000
55,000
137,500
1,467
3,667
458
11,000
963
140,814
41,250
3,300
30,088
14,366,886
480,460
60,508
70,343
1,815,672
117,887
6,489
13,168
75,000
6,705
4,275
62,557
25,635
10,080
8,400
2,293
9,214
15,438
565
167,754
87,466
7,190
70,121
48
1,012,344 92%
233,462 92%
42,175 92%
28,950 92%
(4,583) 92%
41,171 92%
(363) 92%
(15,511) 92%
13,168 92%
75,000 92%
6,705 92%
4,275 92%
7,557 92%
(111,865) 92%
8,613 92%
4,733 92%
1,835 92%
9,214 92%
4,438 92%
(398) 92%
26,940 92%
46,216 92%
3,890 92%
40,033 92%
48 92%
99% a) 14,568,591
178% b) 269,452
303% 20,000
156% c) 45,156
0% 5,000
94% d) 1,935,819
91% 129,000
27% e) 24,000
n/a
n/a f)
n/a
n/a -
104% 60,000
17% g) 150,000
630% 1,600
210% 4,000
459% 500
n/a -
129% 12,000
54% 1,050
109% 153,615
194% 45,000
200% 3,600
214% h) 32,824
n/a
14,451,124
492,681
35,354
70,343
5,000
1,815,672
129,000
6,489
15,000
150,000
6,705
4,275
65,000
35,820
12,000
8,400
4,026
10,000
16,000
1,050
180,000
95,000
10,600
73,768
48
(117,467)
223,229
15,354
25,187
(120,147)
(17,511)
15,000
150,000
6,705
4,275
5,000
(114,180)
10,400
4,400
3,526
10,000
4,000
26,385
50,000
7,000
40,944
48
16,006,107 17,484,154 1,478,047 92% 100% 17,461,207 17,693,355 232,148
18,566,401 20,095,528 1,529,127 92% 100% 20,021,501 20,304,729 283,228
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 18,353,044
Exp. %
16,046,498 2,306,546 92% 80% i) 20,021,501 17,161,162 2,860,339
TOTAL REQUIREMENTS 18,353,044 16,046,498 2,306,546 92% 80% 20,021,501 17,161,162 2,860,339
NET (Resources - Requirements) 213,357 4,049,030 3,835,673
Beginning NWC per Approved Budget
- 3,143,567 3,143,567
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 III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) 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 less than budgeted.
Year End
Budget
Projection
Variance
$ 2,560,294 $ 2,611,374 $ 51,080 92% nla $ 2,560,294 $2,611,374 $ 51,080
13,354,542
246,998
18,333
41,393
4,583
1,774,501
118,250
22,000
55,000
137,500
1,467
3,667
458
11,000
963
140,814
41,250
3,300
30,088
14,366,886
480,460
60,508
70,343
1,815,672
117,887
6,489
13,168
75,000
6,705
4,275
62,557
25,635
10,080
8,400
2,293
9,214
15,438
565
167,754
87,466
7,190
70,121
48
1,012,344 92%
233,462 92%
42,175 92%
28,950 92%
(4,583) 92%
41,171 92%
(363) 92%
(15,511) 92%
13,168 92%
75,000 92%
6,705 92%
4,275 92%
7,557 92%
(111,865) 92%
8,613 92%
4,733 92%
1,835 92%
9,214 92%
4,438 92%
(398) 92%
26,940 92%
46,216 92%
3,890 92%
40,033 92%
48 92%
99% a) 14,568,591
178% b) 269,452
303% 20,000
156% c) 45,156
0% 5,000
94% d) 1,935,819
91% 129,000
27% e) 24,000
n/a
n/a f)
n/a
n/a -
104% 60,000
17% g) 150,000
630% 1,600
210% 4,000
459% 500
n/a -
129% 12,000
54% 1,050
109% 153,615
194% 45,000
200% 3,600
214% h) 32,824
n/a
14,451,124
492,681
35,354
70,343
5,000
1,815,672
129,000
6,489
15,000
150,000
6,705
4,275
65,000
35,820
12,000
8,400
4,026
10,000
16,000
1,050
180,000
95,000
10,600
73,768
48
(117,467)
223,229
15,354
25,187
(120,147)
(17,511)
15,000
150,000
6,705
4,275
5,000
(114,180)
10,400
4,400
3,526
10,000
4,000
26,385
50,000
7,000
40,944
48
16,006,107 17,484,154 1,478,047 92% 100% 17,461,207 17,693,355 232,148
18,566,401 20,095,528 1,529,127 92% 100% 20,021,501 20,304,729 283,228
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 18,353,044
Exp. %
16,046,498 2,306,546 92% 80% i) 20,021,501 17,161,162 2,860,339
TOTAL REQUIREMENTS 18,353,044 16,046,498 2,306,546 92% 80% 20,021,501 17,161,162 2,860,339
NET (Resources - Requirements) 213,357 4,049,030 3,835,673
Beginning NWC per Approved Budget
- 3,143,567 3,143,567
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 III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) 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 less than budgeted.
RESOURCES:
Beg. Net Working Capital $ 1,169,561 $ 1,178,512 $ 8,951 92% n/a $ 1,169,561 $ 1,178,512 $ 8,951
Revenues
Tax Revenues - Current 6,505,432 7,027,976 522,544 92% 99% a) 7,096,836 7,069,182 (27,654)
Tax Revenues - Prior 118,053 267,764 149,711 92% 208% b) 128,785 267,764 138,979
Federal Grants 26,125 23,708 (2,417) 92% 83% 28,500 28,500
US Forest Service 66,000 28,500 (37,500) 92% 40% 72,000 72,000
State Grant 72,776 91,707 18,931 92% 116% 79,392 91,707 12,315
SB #1065 Court Assessment 61,417 53,658 (7,759) 92% 80% 67,000 67,000
Marine Board License Fee 90,699 50,014 (40,685) 92% 51% c) 98,944 137,527 38,583
Narcotic Task Force 100,833 27,500 (73,333) 92% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 197,065 (197,065) 92% 0% e) 214,980 214,980
Des Cty Transient Room Tax 2,232,102 2,232,102 92% 92% 2,435,020 2,435,020
Des Cty Other Grant 115,653 (115,653) 92% 0% f) 126,167 - (126,167)
City of Sisters 360,484 366,680 6,196 92% 93% 393,255 400,014 6,759
Des Cty Tax/Fin Contract 2,521 860 (1,661) 92% 31% 2,750 2,750
Des Cty CDD Contract 49,835 38,508 (11,327) 92% 71% g) 54,365 40,774 (13,591)
Des Cty Solid Waste Cntrt 49,835 61,159 11,324 92% 112% g) 54,365 67,956 13,591
Des Cty Clerk/Election 2,750 2,706 (44) 92% 90% 3,000 3,000
Security & Traffic Reimb 23,833 1,316 (22,517) 92% 5% h) 26,000 13,000 (13,000)
Seat Belt Program 5,500 7,800 2,300 92% 130% 6,000 8,000 2,000
Miscellaneous 2,292 10,386 8,094 92% 415% 2,500 13,655 11,155
Sheriff Fees 4,583 6,476 1,893 92% 130% 5,000 7,000 2,000
Court Fines & Fees 77,917 114,018 36,101 92% 134% 85,000 115,000 30,000
Impound Fees 68,750 71,700 2,950 92% 96% 75,000 75,000
Restitution - Street Crimes 353 353 92% n/a - 353 353
Interest 27,500 27,929 429 92% 93% 30,000 30,000
Interest on Unsegregated 2,200 3,517 1,317 92% 147% 2,400 5,400 3,000
Grants - Private 6,000 6,000 92% n/a - 6,000 6,000
Sale of Equip & Material 917 13,641 12,724 92% 1364% 1,000 13,641 12,641
Total Revenues 10,265,072 10,535,978 270,906 92% 94% 11,198,259 11,212,723 14,464
Sheriff 702
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Budget
Year End
Projection Variance
TOTAL RESOURCES 11,434,633 11,714,490 279,857 92% 95% 12,367,820 12,391,235 23,415
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 11,337,168
Exp. %
10,353,250 983,918 92% 84% g) 12,367,820 10,989,962 1,377,858
TOTAL REQUIREMENTS 11,337,168 10,353,250 983,918 92% 84% 12,367,820 10,989,962 1,377,858
NET (Resources - Requirements)
97,465 1,361,240 1,263,775 - 1,401,273 1,401,273
Beginning NWC per Approved 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 ind 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. Wyn 1e).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs 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
Eleven Months Ended May 31, 2009
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138%
Revenues
Medicare Reimbursement 3,667 1,548 (2,119) 92% 39% a) 4,000 1,548 (2,452)
Federal Grants 2,300 2,300 92% n/a 2,300 2,300
State Grant 1,460,996 1,675,886 214,890 92% 105% b) 1,593,814 1,866,168 272,354
Child Dev & Rehab Center 31,842 25,051 (6,791) 92% 72% c) 34,737 34,737
State Miscellaneous 243,681 219,252 (24,429) 92% 82% 265,834 265,834
STARS Foundation 2,650 2,650 92% n/a 2,650 2,650
OMAP 247,500 328,380 80,880 92% 122% 270,000 328,380 58,380
Family Planning Exp Proj 435,417 385,178 (50,239) 92% 81% d) 475,000 440,000 (35,000)
Grants 27,776 27,776 92% n/a 27,776 27,776
Sale of Map Photo or Copies 163 163 92% n/a 163 163
Contract Payments/ESD 7,333 4,000 (3,333) 92% 50% e) 8,000 8,000
Miscellaneous 3,114 3,114 92% n/a 3,114 3,114
Patient Insurance Fees 83,829 154,721 70,892 92% 169% f) 91,450 160,000 68,550
Health Dept/Patient Fees 203,958 143,880 (60,078) 92% 65% f) 222,500 155,000 (67,500)
Vital Records -Birth 36,667 30,620 (6,047) 92% 77% 40,000 34,000 (6,000)
Vital Records -Death 86,167 91,850 5,683 92% 98% 94,000 94,000
Interest on Investments 34,833 24,134 (10,699) 92% 64% 38,000 26,000 (12,000)
Donations 8,342 7,259 (1,083) 92% 80% 9,100 7,400 (1,700)
Interfund Contract 78,980 72,066 (6,914) 92% 84% 86,160 93,432 7,272
Administrative Fee 24,750 24,750 92% 92% 27,000 27,000
Interfund Grant 36,742 29,875 (6,867) 92% 75% 40,082 40,082
Total Revenues 3,024,705 3,254,453 229,748 92% 99% 3,299,678 3,617,584 317,906
Revised
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138%
Revenues
Medicare Reimbursement 3,667 1,548 (2,119) 92% 39% a) 4,000 1,548 (2,452)
Federal Grants 2,300 2,300 92% n/a 2,300 2,300
State Grant 1,460,996 1,675,886 214,890 92% 105% b) 1,593,814 1,866,168 272,354
Child Dev & Rehab Center 31,842 25,051 (6,791) 92% 72% c) 34,737 34,737
State Miscellaneous 243,681 219,252 (24,429) 92% 82% 265,834 265,834
STARS Foundation 2,650 2,650 92% n/a 2,650 2,650
OMAP 247,500 328,380 80,880 92% 122% 270,000 328,380 58,380
Family Planning Exp Proj 435,417 385,178 (50,239) 92% 81% d) 475,000 440,000 (35,000)
Grants 27,776 27,776 92% n/a 27,776 27,776
Sale of Map Photo or Copies 163 163 92% n/a 163 163
Contract Payments/ESD 7,333 4,000 (3,333) 92% 50% e) 8,000 8,000
Miscellaneous 3,114 3,114 92% n/a 3,114 3,114
Patient Insurance Fees 83,829 154,721 70,892 92% 169% f) 91,450 160,000 68,550
Health Dept/Patient Fees 203,958 143,880 (60,078) 92% 65% f) 222,500 155,000 (67,500)
Vital Records -Birth 36,667 30,620 (6,047) 92% 77% 40,000 34,000 (6,000)
Vital Records -Death 86,167 91,850 5,683 92% 98% 94,000 94,000
Interest on Investments 34,833 24,134 (10,699) 92% 64% 38,000 26,000 (12,000)
Donations 8,342 7,259 (1,083) 92% 80% 9,100 7,400 (1,700)
Interfund Contract 78,980 72,066 (6,914) 92% 84% 86,160 93,432 7,272
Administrative Fee 24,750 24,750 92% 92% 27,000 27,000
Interfund Grant 36,742 29,875 (6,867) 92% 75% 40,082 40,082
Total Revenues 3,024,705 3,254,453 229,748 92% 99% 3,299,678 3,617,584 317,906
Revised
Year End
Budget
Projection
Variance
$ 707,000 $ 972,436 $ 265,436
Transfers In -Reserve Fund 22,917 25,900 2,983 92% 104% 25,000 25,900 900
Transfers In -General Fund 2,421,132 2,421,133 1 92% 92% 2,641,235 2,641,235
TOTAL RESOURCES 6,175,754 6,673,922 495,185 92% 100% 6,672,913 7,257,155 584,242
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
4,147,157 4,142,105 5,052 92% 92% b) 4,524,171 4,550,671 (26,500)
1,390,152 1,235,171 154,981 92% 81% b) 1,516,529 1,516,529
68,750 54,945 13,805 92% 73% 75,000 54,945 20,055
137,500 112,500 25,000 92% 75% 150,000 150,000
373,279 373,279 92% n/a 407,213 407,213
TOTAL REQUIREMENTS 6,116,838 5,544,721 572,117 92% 83% 6,672,913 6,272,145 400,768
NET(Resources- Requirements) 58,916 1,129,201 1,067,302 985,010 985,010
Beginning NWC per Approved Budget 900,000
a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold.
b) Projection includes revisions 1 - 9 to State Grant.
c) Payments received quarterly during the October 08 through September 09 contract period.
d) Payments are received one month in arrears.
e) Anticipate receipt of $4,000 in June, 2009.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
MENTAL HEALTH
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
RESOURCES:
Beg. Net Working Capital $ 2,750,000 $ 2,695,308 $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692)
Revenues
Marriage Licenses 5,042 4,655 (387) 92% 85% 5,500 5,500
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
Divorce Filing Fees 114,583 110,171 (4,412) 92% 88% 125,000 125,000
Domestic Partnership Fee 1,833 95 (1,738) 92% 5% 2,000 200 (1,800)
Federal Grants 221,368 112,081 (109,287) 92% 46% a)b) 241,492 229,184 (12,308)
State Grants 4,965,702 4,942,176 (23,526) 92% 91% 5,417,129 5,393,386 (23,743)
State Miscellaneous 164,740 158,635 (6,105) 92% 88% c) 179,716 179,716
Title 19 275,646 159,059 (116,587) 92% 53% 300,705 300,705
Liquor Revenue 97,167 104,574 7,407 92% 99% 106,000 106,000
School Districts 91,667 62,100 (29,567) 92% 62% d) 100,000 70,000 (30,000)
Contract Payments 10,530 10,530 92% n/a - 14,040 14,040
Miscellaneous 80,483 97,438 16,955 92% 111% 87,800 97,438 9,638
Patient Insurance Fees 199,375 120,242 (79,133) 92% 55% 217,500 160,000 (57,500)
Patient Fees 10,542 5,763 (4,779) 92% 50% 11,500 8,500 (3,000)
Interest on Investments 66,917 73,074 6,157 92% 100% 73,000 88,000 15,000
Rentals 15,125 17,750 2,625 92% 108% 16,500 17,750 1,250
Donations 9,167 100 (9,067) 92% 1% 10,000 3,500 (6,500)
Interfund Contract 2,860 7,984 5,124 92% 256% 3,120 8,764 5,644
Administrative Fee 2,655,400 2,627,009 (28,391) 92% 91% 2,896,800 2,876,800 (20,000)
Crime Prevention Services 131,894 116,495 (15,399) 92% 81% b) 143,884 137,100 (6,784)
Total Revenues
9,109,511 8,729,931 (379,580) 92% 88% 9,937,646 9,821,583 (116,063)
Transfers In -General Fund 1,421,657 1,421,657 92% 92% 1,550,899 1,550,899
Transfers In -Other 416,006 464,590 48,584 92% 102% 453,825 506,825 53,000
TOTAL RESOURCES
13,697,174 13,311,486 (385,688) 92% 91% 14,692,370 14,574,615 (117,755)
REQUIREMENTS:
Expenditures
Personal Services 7,632,814
Materials and Services 4,101,882
Capital Outlay 92
Transfers Out 137,500
Contingency 1,595,719
Exp. %
7,163,504 469,310 92% 86% e) 8,326,706 7,810,000
3,454,593 647,289 92% 77% 4,474,780 3,894,000
92 92% 0% 100 -
112,500 25,000 92% 75% 150,000 150,000
1,595,719 92% n/a 1,740,784
516,706
580,780
100
1,740,784
TOTAL REQUIREMENTS 13,468,007 10,730,597 2,737,410 92% 73% 14,692,370 11,854,000 2,838,370
NET (Resources - Requirements) 229,167 2,580,889 2,351,722 - 2,720,615 2,720,615
Beginning NWC per Approved Budget
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
e) Anticipated salary savings due to unfilled positions and reduce work schedule beginning March 1, 2009.
2,725,000
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual j Variance
FY
Coll. %
RESOURCES:
Beg. Net Working Capital $ (2,777,224) $(2,667,071) $ 110,153 100% 96% $(2,777,224) $(2,667,071) 110,153
Revenues
Admin -Operations 32,313 (15,451) (47,764) 92% -44% a) 35,250 (17,300) (52,550)
Admin -GIS 4,583 1,776 (2,807) 92% 36% b) 5,000 1,900 (3,100)
Admin -Code Enforcement 282,792 179,172 (103,620) 92% 58% c) 308,500 198,400 (110,100)
Building Safety 1,578,225 837,463 (740,762) 92% 49% c) 1,721,700 918,000 (803,700)
Electrical 417,198 233,390 (183,808) 92% 51% c) 455,125 256,700 (198,425)
Contract Services 487,667 183,514 (304,153) 92% 34% d) 532,000 200,600 (331,400)
Env Health -On Site Prog 668,892 221,152 (447,740) 92% 30% c) 729,700 238,600 (491,100)
Env Health-Lic Facilities 628,054 628,819 765 92% 92% e) 685,150 643,000 (42,150)
Env Health - Drinking H2O 70,553 88,284 17,731 92% 115% f) 76,967 100,200 23,233
Planning -Current 1,266,352 795,360 (470,992) 92% 58% c) 1,381,475 859,400 (522,075)
Planning -Long Range 555,312 265,248 (290,064) 92% 44% c) 605,795 594,700 (11,095)
Total Revenues
5,991,941 3,418,727 (2,573,214) 92% 52% 6,536,662 3,994,200 (2,542,462)
Trans In -CDD Reserve 2,275,268 1,399,756 (875,512) 92% 56% 2,482,111 2,476,350 (5,761)
Trans In -CDD Bldg/Elec 2,069,581 1,144,255 (925,326) 92% 51% 2,257,725 2,242,364 (15,361)
Trans In -Gen Fund 183,333 183,333 0% n/a g) 0 200,000 200,000
Trans In -Newberry (297) 75,821 131,666 55,845 0% 159% h) 82,714 281,641 198,927
Trans In -Other 92 850,000 849,908 0% 850000% i) 100 850,000 849,900
TOTAL RESOURCES 7,635,479 4,460,666 (3,174,813) 92% 52% 8,582,088 7,377,485 (1,204,603)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (D/S Fund)
Contingency
Exp.
1,935,694 1,805,515 130,179 92% 86% j) 2,111,666 1,940,221 171,445
240,789 213,368 27,421 92% 81% j) 262,679 239,508 23,171
225,440 196,516 28,924 92% 80% j) 245,934 217,008 28,926
974,143 916,300 57,843 92% 86% j) 1,062,701 941,467 121,234
279,939 262,215 17,724 92% 86% j) 305,388 287,465 17,923
256,922 244,232 12,690 92% 87% j) 280,279 297,105 (16,826)
314,918 270,638 44,280 92% 79% j) 343,547 310,689 32,858
492,706 463,682 29,024 92% 86% 1) 537,497 502,416 35,081
80,719 75,221 5,498 92% 85% j) 88,057 82,615 5,442
75,969 65,612 10,357 92% 79% j) 82,875 85,276 (2,401)
931,058 883,218 47,840 92% 87% 1) 1,015,700 925,463 90,237
585,154 456,601 128,553 92% 72% 1) 638,350 614,121 24,229
160,417 150,000 10,417 0% 86% 175,000 150,000 25,000
1,313,047 1,313,047 92% n/a 1,432,415 - 1,432,415
TOTAL REQUIREMENTS 7,866,915 6,003,118 1,863,797 92% 70% 8,582,088 6,593,354 1,988,734
NET (Resources - Requirements)
(231,436) (1,542,452) (1,311,016) 784,131 784,131
Beginning NWC per Approved Budget 413,471
Revenues 3,418,727 3,994,200
Expenditures 6,003,118 6,593,354
Net from Operations (2,584,391) (2,599,154)
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
RESOURCES:
Beg. Net Working Capital $ (2,777,224) $(2,667,071) $ 110,153 100% 96% $(2,777,224) $(2,667,071) 110,153
Revenues
Admin -Operations 32,313 (15,451) (47,764) 92% -44% a) 35,250 (17,300) (52,550)
Admin -GIS 4,583 1,776 (2,807) 92% 36% b) 5,000 1,900 (3,100)
Admin -Code Enforcement 282,792 179,172 (103,620) 92% 58% c) 308,500 198,400 (110,100)
Building Safety 1,578,225 837,463 (740,762) 92% 49% c) 1,721,700 918,000 (803,700)
Electrical 417,198 233,390 (183,808) 92% 51% c) 455,125 256,700 (198,425)
Contract Services 487,667 183,514 (304,153) 92% 34% d) 532,000 200,600 (331,400)
Env Health -On Site Prog 668,892 221,152 (447,740) 92% 30% c) 729,700 238,600 (491,100)
Env Health-Lic Facilities 628,054 628,819 765 92% 92% e) 685,150 643,000 (42,150)
Env Health - Drinking H2O 70,553 88,284 17,731 92% 115% f) 76,967 100,200 23,233
Planning -Current 1,266,352 795,360 (470,992) 92% 58% c) 1,381,475 859,400 (522,075)
Planning -Long Range 555,312 265,248 (290,064) 92% 44% c) 605,795 594,700 (11,095)
Total Revenues
5,991,941 3,418,727 (2,573,214) 92% 52% 6,536,662 3,994,200 (2,542,462)
Trans In -CDD Reserve 2,275,268 1,399,756 (875,512) 92% 56% 2,482,111 2,476,350 (5,761)
Trans In -CDD Bldg/Elec 2,069,581 1,144,255 (925,326) 92% 51% 2,257,725 2,242,364 (15,361)
Trans In -Gen Fund 183,333 183,333 0% n/a g) 0 200,000 200,000
Trans In -Newberry (297) 75,821 131,666 55,845 0% 159% h) 82,714 281,641 198,927
Trans In -Other 92 850,000 849,908 0% 850000% i) 100 850,000 849,900
TOTAL RESOURCES 7,635,479 4,460,666 (3,174,813) 92% 52% 8,582,088 7,377,485 (1,204,603)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (D/S Fund)
Contingency
Exp.
1,935,694 1,805,515 130,179 92% 86% j) 2,111,666 1,940,221 171,445
240,789 213,368 27,421 92% 81% j) 262,679 239,508 23,171
225,440 196,516 28,924 92% 80% j) 245,934 217,008 28,926
974,143 916,300 57,843 92% 86% j) 1,062,701 941,467 121,234
279,939 262,215 17,724 92% 86% j) 305,388 287,465 17,923
256,922 244,232 12,690 92% 87% j) 280,279 297,105 (16,826)
314,918 270,638 44,280 92% 79% j) 343,547 310,689 32,858
492,706 463,682 29,024 92% 86% 1) 537,497 502,416 35,081
80,719 75,221 5,498 92% 85% j) 88,057 82,615 5,442
75,969 65,612 10,357 92% 79% j) 82,875 85,276 (2,401)
931,058 883,218 47,840 92% 87% 1) 1,015,700 925,463 90,237
585,154 456,601 128,553 92% 72% 1) 638,350 614,121 24,229
160,417 150,000 10,417 0% 86% 175,000 150,000 25,000
1,313,047 1,313,047 92% n/a 1,432,415 - 1,432,415
TOTAL REQUIREMENTS 7,866,915 6,003,118 1,863,797 92% 70% 8,582,088 6,593,354 1,988,734
NET (Resources - Requirements)
(231,436) (1,542,452) (1,311,016) 784,131 784,131
Beginning NWC per Approved Budget 413,471
Revenues 3,418,727 3,994,200
Expenditures 6,003,118 6,593,354
Net from Operations (2,584,391) (2,599,154)
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
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
CoII. %
RESOURCES:
Beg. Net Working Capital $ 6,392,830 $ 6,392,830 $ 0 100% 100%
Revenues
System Development Ch 18,333 3,927 (14,406) 92% 20% 20,000 4,000 (16,000)
Mineral Lease Royalties 4,583 115,994 111,411 92% 2320% h) 5,000 120,000 115,000
Forest Receipts 2,527,873 2,759,606 231,733 92% 100% a) 2,757,680 2,759,606 1,926
State Grant 1,548,531 1,689,307 140,776 92% 100% b) 1,689,306 1,689,307 1
State Miscellaneous 5,758 5,758 92% n/a b) 344,113 344,113
Motor Vehicle Revenue 7,012,500 6,631,071 (381,429) 92% 87% 7,650,000 7,235,000 (415,000)
City of Bend 229,167 206,121 (23,046) 92% 82% c) 250,000 206,121 (43,879)
City of Redmond 366,667 11,781 (354,886) 92% 3% c) 400,000 150,000 (250,000)
City of Sisters 45,833 - (45,833) 92% 0% c) 50,000 (50,000)
City of La Pine 11,103 11,103 92% n/a c) 11,103 11,103
Admin Recovery (SDC) 456 456 92% n/a - 475 475
Miscellaneous 36,667 39,660 2,993 92% 99% 40,000 49,695 9,695
Road Vacations 917 1,500 583 92% 150% 1,000 1,500 500
Interest on Investments 114,583 181,483 66,900 92% 145% 125,000 190,000 65,000
Donations 2,237 2,684 447 92% 110% 2,440 2,684 244
Interfund Contract 797,500 - (797,500) 92% 0% d) 870,000 709,548 (160,452)
Equipment Repairs 275,000 234,532 (40,468) 92% 78% e) 300,000 250,000 (50,000)
Vehicle Repairs 91,667 - (91,667) 92% 0% d) 100,000 90,000 (10,000)
LID Construction 77,917 (77,917) 92% 0% d) 85,000 26,340 (58,660)
Vegetation Management 87,083 (87,083) 92% 0% d) 95,000 46,090 (48,910)
Inter -fund: Forester 20,167 - (20,167) 92% 0% d) 22,000 22,000 -
Car Washes 3,208 2,630 (578) 92% 75% e) 3,500 3,000 (500)
Sale of Eqp & Material 618,750 654,918 36,168 92% 97% e) 675,000 750,000 75,000
Sale of Public Lands 183 76 (107) 92% 38% 200 200 -
Total Revenues 13,879,366 12,552,607 (1,326,759) 92% 83% 15,141,126 14,660,782 (480,344)
Revised
Year End
Budget
Projection
Variance
$ 6,392,830 $ 6,392,830 $ 0
Trans In - CDD 23,824 7,800 (16,024) 92% 30% 25,990 7,800 (18,190)
Trans In - Solid Waste 789,681 646,103 (143,578) 92% 75% f) 861,470 861,470
Trans In -Road Imp Res 5,354 - (5,354) 92% 0% 5,841 5,841
TOTAL RESOURCES 21,091,055 19,599,340 (1,491,715) 92% 94% 22,427,257 21,928,723 (458,534)
REQUIREMENTS:
Expenditures
Personal Services 5,158,148 5,014,287 143,861 92% 89% 5,627,071 5,506,148 120,923
Materials and Services 10,160,144 7,498,346 2,661,798 92% 68% g) 11,083,793 8,985,120 2,08,673
Capital Outlay 3,345,833 1,557,775 1,788,058 92% 43% g) 3,650,000 2,480,000 1,170,000
Transfers Out 275,000 300,000 (25,000) 92% 100% 300,000 300,000 -
Contingency 1,619,194 - 1,619,194 92% n/a 1,766,393 - 1,766,393
Exp. %
TOTAL REQUIREMENTS 20,558,319 14,370,408 6,187,911 92% 64% 22,427,257 17,271,268 5,155,989
NET (Resources - Requirements)
532,736 5,228,932 4,696,196 4,657,455 4,6f 7,455
Beginning NWC per Approved 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.
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
Revenues
State Subsidy 30,149 29,227 (922) 92% 89% a) 32,890 29,227 (3,663)
State Miscellaneous 4,301 4,301 92% n/a e) 4,301 4,301
SB 1145 2,661,950 2,723,508 61,558 92% 94% 2,903,945 2,714,945 (189,000)
Probation Work Crew Fees 31,167 46,058 14,891 92% 135% c) 34,000 46,100 12,100
Miscellaneous 4,583 3,322 (1,261) 92% 66% 5,000 3,322 (1,678)
Electronic Monitoring Fee 100,833 152,619 51,786 92% 139% b) 110,000 164,575 54,575
Probation Superv. Fees 229,167 230,238 1,071 92% 92% 250,000 231,596 (18,404)
Interest on Investments 25,818 25,763 (55) 92% 91% 28,165 28,165
Crime Prevention Services 18,750 18,750 92% n/a 25,000 25,000
Drug Court - Byrne 45,833 19,351 (26,482) 92% 39% d) 50,000 23,600 (26,400)
Total Revenues 3,129,500 3,253,137 123,637 92% 95% 3,414,000 3,270,831 (143,169)
Transfers In -General Fund 143,988 143,988 - 92% 92% 157,078 157,078
Transfers In -Video Lottery 97,167 70,667 (26,500) 92% 67% f) 106,000 70,667 (35,333)
Transfers In -Sheriff 45,833 37,500 (8,333) 92% 75% 50,000 50,000
TOTAL RESOURCES 4,079,632 4,206,199 126,567 92% 96% 4,390,222 4,249,483 (140,739)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,799,912 2,696,625 103,287 92% 88% g) 3,054,449 2,949,262 105,187
764,737 768,110 (3,373) 92% 92% 834,259 833,747 512
92 92 92% 0% 100 100
459,630 459,630 92% n/a 501,414 501,414
TOTAL REQUIREMENTS 4,024,371 3,464,735 559,636 92% 79% 4,390,222 3,783,009 607,213
NET (Resources - Requirements)
55,261 741,464 686,203
Beginning NWC per Approved Budget
466,474 466,474
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) Byrne grant hasn't released funds. Have requested payment again.
e) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $4,301.
f) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
Revenues
State Subsidy 30,149 29,227 (922) 92% 89% a) 32,890 29,227 (3,663)
State Miscellaneous 4,301 4,301 92% n/a e) 4,301 4,301
SB 1145 2,661,950 2,723,508 61,558 92% 94% 2,903,945 2,714,945 (189,000)
Probation Work Crew Fees 31,167 46,058 14,891 92% 135% c) 34,000 46,100 12,100
Miscellaneous 4,583 3,322 (1,261) 92% 66% 5,000 3,322 (1,678)
Electronic Monitoring Fee 100,833 152,619 51,786 92% 139% b) 110,000 164,575 54,575
Probation Superv. Fees 229,167 230,238 1,071 92% 92% 250,000 231,596 (18,404)
Interest on Investments 25,818 25,763 (55) 92% 91% 28,165 28,165
Crime Prevention Services 18,750 18,750 92% n/a 25,000 25,000
Drug Court - Byrne 45,833 19,351 (26,482) 92% 39% d) 50,000 23,600 (26,400)
Total Revenues 3,129,500 3,253,137 123,637 92% 95% 3,414,000 3,270,831 (143,169)
Transfers In -General Fund 143,988 143,988 - 92% 92% 157,078 157,078
Transfers In -Video Lottery 97,167 70,667 (26,500) 92% 67% f) 106,000 70,667 (35,333)
Transfers In -Sheriff 45,833 37,500 (8,333) 92% 75% 50,000 50,000
TOTAL RESOURCES 4,079,632 4,206,199 126,567 92% 96% 4,390,222 4,249,483 (140,739)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,799,912 2,696,625 103,287 92% 88% g) 3,054,449 2,949,262 105,187
764,737 768,110 (3,373) 92% 92% 834,259 833,747 512
92 92 92% 0% 100 100
459,630 459,630 92% n/a 501,414 501,414
TOTAL REQUIREMENTS 4,024,371 3,464,735 559,636 92% 79% 4,390,222 3,783,009 607,213
NET (Resources - Requirements)
55,261 741,464 686,203
Beginning NWC per Approved Budget
466,474 466,474
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) Byrne grant hasn't released funds. Have requested payment again.
e) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $4,301.
f) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 217,044 241,322 24,278 92% 102% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 34,514 37,652 3,138 92% 100% a) 37,652 40,982 3,330
HealthyStartMedicaid 119,167 71,173 (47,994) 92% 55% b) 130,000 95,000 (35,000)
Child Care Block Grant 69,356 53,235 (16,121) 92% 70% a) 75,661 61,113 (14,548)
Level 7 Services 160,594 176,963 16,369 92% 101% a) 175,193 201,546 26,353
Juvenile Crime Prevention 363,963 376,567 12,604 92% 95% a) 397,050 471,171 74,121
State Prevention Funds 171,875 125,624 (46,251) 92% 67% f)g) 187,500 187,499 (1)
HealthyStart /R -S -G 335,516 350,605 15,089 92% 96% b) 366,017 350,605 (15,412)
OCCF Grant 808,312 800,562 (7,750) 92% 91% j) 881,795 861,508 (20,287)
Miscellaneous 7,333 7,685 352 92% 96% 8,000 8,000
Court Fines & Fees 22,000 60,526 38,526 92% 252% c)g) 24,000 75,000 51,000
Interest on Investments 22,917 28,427 5,510 92% 114% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 53,511 53,511 92% n/a k) 80,266 80,266
Grants -Private 9,167 (9,167) 92% 0% e) 10,000 (10,000)
Total Revenues 2,341,758 2,383,852 42,094 92% 93% 2,554,643 2,783,250 228,607
Trans from General Fund 322,020 322,020 - 92% 92% 351,295 351,295
Trans from GF -Other 6,317 5,168 (1,149) 92% 75% 6,891 6,891
Total Transfers In 328,337 327,188 (1,149) 92% 91% 358,186 358,186
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
3,241,130 3,243,227 2,097 92%
93%
Exp. %
3,483,864 3,673,623 189,759
520,797 449,967 70,830 92% 79% i) 568,142 490,079
2,374,330 1,929,897 444,433 92% 75% g)h) 2,590,178 2,559,011
92 92 92% 0% 100 100
298,324 298,324 92% n/a 325,444
78,063
31,167
325,444
TOTAL REQUIREMENTS 3,193,543 2,379,864 813,679 92% 68% 3,483,864 3,049,190 434,674
NET (Resources - Requirements)
47,587 863,363 815,776 624,433 624,433
Beginning NWC per Approved Budget 624,543
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). Grants to TAPS teams will not be )aid in 08/09.
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires. Temporary on-call personnel costs added.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide r :duction.
k) Crime prevention fund transfers corrected to actual.
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 217,044 241,322 24,278 92% 102% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 34,514 37,652 3,138 92% 100% a) 37,652 40,982 3,330
HealthyStartMedicaid 119,167 71,173 (47,994) 92% 55% b) 130,000 95,000 (35,000)
Child Care Block Grant 69,356 53,235 (16,121) 92% 70% a) 75,661 61,113 (14,548)
Level 7 Services 160,594 176,963 16,369 92% 101% a) 175,193 201,546 26,353
Juvenile Crime Prevention 363,963 376,567 12,604 92% 95% a) 397,050 471,171 74,121
State Prevention Funds 171,875 125,624 (46,251) 92% 67% f)g) 187,500 187,499 (1)
HealthyStart /R -S -G 335,516 350,605 15,089 92% 96% b) 366,017 350,605 (15,412)
OCCF Grant 808,312 800,562 (7,750) 92% 91% j) 881,795 861,508 (20,287)
Miscellaneous 7,333 7,685 352 92% 96% 8,000 8,000
Court Fines & Fees 22,000 60,526 38,526 92% 252% c)g) 24,000 75,000 51,000
Interest on Investments 22,917 28,427 5,510 92% 114% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 53,511 53,511 92% n/a k) 80,266 80,266
Grants -Private 9,167 (9,167) 92% 0% e) 10,000 (10,000)
Total Revenues 2,341,758 2,383,852 42,094 92% 93% 2,554,643 2,783,250 228,607
Trans from General Fund 322,020 322,020 - 92% 92% 351,295 351,295
Trans from GF -Other 6,317 5,168 (1,149) 92% 75% 6,891 6,891
Total Transfers In 328,337 327,188 (1,149) 92% 91% 358,186 358,186
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
3,241,130 3,243,227 2,097 92%
93%
Exp. %
3,483,864 3,673,623 189,759
520,797 449,967 70,830 92% 79% i) 568,142 490,079
2,374,330 1,929,897 444,433 92% 75% g)h) 2,590,178 2,559,011
92 92 92% 0% 100 100
298,324 298,324 92% n/a 325,444
78,063
31,167
325,444
TOTAL REQUIREMENTS 3,193,543 2,379,864 813,679 92% 68% 3,483,864 3,049,190 434,674
NET (Resources - Requirements)
47,587 863,363 815,776 624,433 624,433
Beginning NWC per Approved Budget 624,543
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). Grants to TAPS teams will not be )aid in 08/09.
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires. Temporary on-call personnel costs added.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide r :duction.
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 217,044 241,322 24,278 92% 102% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 34,514 37,652 3,138 92% 100% a) 37,652 40,982 3,330
HealthyStartMedicaid 119,167 71,173 (47,994) 92% 55% b) 130,000 95,000 (35,000)
Child Care Block Grant 69,356 53,235 (16,121) 92% 70% a) 75,661 61,113 (14,548)
Level 7 Services 160,594 176,963 16,369 92% 101% a) 175,193 201,546 26,353
Juvenile Crime Prevention 363,963 376,567 12,604 92% 95% a) 397,050 471,171 74,121
State Prevention Funds 171,875 125,624 (46,251) 92% 67% f)g) 187,500 187,499 (1)
HealthyStart /R -S -G 335,516 350,605 15,089 92% 96% b) 366,017 350,605 (15,412)
OCCF Grant 808,312 800,562 (7,750) 92% 91% j) 881,795 861,508 (20,287)
Miscellaneous 7,333 7,685 352 92% 96% 8,000 8,000
Court Fines & Fees 22,000 60,526 38,526 92% 252% c)g) 24,000 75,000 51,000
Interest on Investments 22,917 28,427 5,510 92% 114% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 53,511 53,511 92% n/a k) 80,266 80,266
Grants -Private 9,167 (9,167) 92% 0% e) 10,000 (10,000)
Total Revenues 2,341,758 2,383,852 42,094 92% 93% 2,554,643 2,783,250 228,607
Trans from General Fund 322,020 322,020 - 92% 92% 351,295 351,295
Trans from GF -Other 6,317 5,168 (1,149) 92% 75% 6,891 6,891
Total Transfers In 328,337 327,188 (1,149) 92% 91% 358,186 358,186
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
3,241,130 3,243,227 2,097 92%
93%
Exp. %
3,483,864 3,673,623 189,759
520,797 449,967 70,830 92% 79% i) 568,142 490,079
2,374,330 1,929,897 444,433 92% 75% g)h) 2,590,178 2,559,011
92 92 92% 0% 100 100
298,324 298,324 92% n/a 325,444
78,063
31,167
325,444
TOTAL REQUIREMENTS 3,193,543 2,379,864 813,679 92% 68% 3,483,864 3,049,190 434,674
NET (Resources - Requirements)
47,587 863,363 815,776 624,433 624,433
Beginning NWC per Approved Budget 624,543
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). Grants to TAPS teams will not be )aid in 08/09.
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires. Temporary on-call personnel costs added.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide r :duction.
k) Crime prevention fund transfers corrected to actual.
SOLID WASTE
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 42,167 (42,167) 92% 0% a) 46,000 46,000
Miscellaneous 32,083 28,623 (3,460) 92% 82% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 92% n/a b) 15,938 15,938
Franchise 3% Fees 183,333 217,719 34,386 92% 109% c) 200,000 220,000 20,000
Commercial Disp. Fees 1,535,156 958,895 (576,261) 92% 57% d) 1,674,716 1,100,000 (574,716)
Private Disposal Fees 1,437,071 1,210,917 (226,154) 92% 77% d) 1,567,714 1,321,685 (246,029)
Franchise Disposal Fees 4,424,206 3,646,574 (777,632) 92% 76% d) 4,826,406 4,000,000 (826,406)
Yard Debris 64,395 55,287 (9,108) 92% 79% 70,249 60,000 (10,249)
Special Waste 27,500 12,135 (15,365) 92% 40% e) 30,000 15,000 (15,000)
Interest 91,667 36,739 (54,928) 92% 37% 100,000 38,000 (62,000)
Leases 240 240 92% n/a 240 240
Sale of Equip & Material 45,833 70,711 24,878 92% 141% f) 50,000 75,000 25,000
Total Revenues 7,883,411 6,253,778 (1,629,633) 92% 73% 8,600,085 6,921,863 (1,678,222)
TOTAL RESOURCES 9,104,575 7,508,631 (1,595,944) 92% 76% 9,821,249 8,176,716 (1,644,533)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp.
1,663,746 1,627,952 35,794 92% 90% 1,814,996 1,786,088 28,908
4,040,352 3,273,352 767,000 92% 74% g) 4,407,657 4,080,785 326,872
890,806 971,787 (80,981) 92% 100% 971,788 971,788
220,665 100,399 120,266 92% 42% h) 240,725 137,974 102,751
1,706,348 1,146,103 560,245 92% 62% 1) 1,861,470 861,470 1,000,000
480,895 480,895 92% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 9,002,812 7,119,593 1,883,219 92% 72% 9,821,249 7,838,105 1,983,144
NET (Resources - Requirements)
101,763 389,038 287,275 - 338,611 338,611
Beginning NWC per Approved Budget 338,611
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 42,167 (42,167) 92% 0% a) 46,000 46,000
Miscellaneous 32,083 28,623 (3,460) 92% 82% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 92% n/a b) 15,938 15,938
Franchise 3% Fees 183,333 217,719 34,386 92% 109% c) 200,000 220,000 20,000
Commercial Disp. Fees 1,535,156 958,895 (576,261) 92% 57% d) 1,674,716 1,100,000 (574,716)
Private Disposal Fees 1,437,071 1,210,917 (226,154) 92% 77% d) 1,567,714 1,321,685 (246,029)
Franchise Disposal Fees 4,424,206 3,646,574 (777,632) 92% 76% d) 4,826,406 4,000,000 (826,406)
Yard Debris 64,395 55,287 (9,108) 92% 79% 70,249 60,000 (10,249)
Special Waste 27,500 12,135 (15,365) 92% 40% e) 30,000 15,000 (15,000)
Interest 91,667 36,739 (54,928) 92% 37% 100,000 38,000 (62,000)
Leases 240 240 92% n/a 240 240
Sale of Equip & Material 45,833 70,711 24,878 92% 141% f) 50,000 75,000 25,000
Total Revenues 7,883,411 6,253,778 (1,629,633) 92% 73% 8,600,085 6,921,863 (1,678,222)
TOTAL RESOURCES 9,104,575 7,508,631 (1,595,944) 92% 76% 9,821,249 8,176,716 (1,644,533)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp.
1,663,746 1,627,952 35,794 92% 90% 1,814,996 1,786,088 28,908
4,040,352 3,273,352 767,000 92% 74% g) 4,407,657 4,080,785 326,872
890,806 971,787 (80,981) 92% 100% 971,788 971,788
220,665 100,399 120,266 92% 42% h) 240,725 137,974 102,751
1,706,348 1,146,103 560,245 92% 62% 1) 1,861,470 861,470 1,000,000
480,895 480,895 92% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 9,002,812 7,119,593 1,883,219 92% 72% 9,821,249 7,838,105 1,983,144
NET (Resources - Requirements)
101,763 389,038 287,275 - 338,611 338,611
Beginning NWC per Approved Budget 338,611
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:
Risk Management
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
of FY
Coll.
$2,500,000
$2,549,708
$49,708 100% 102%
$2,500,000 $2,549,708
$49,708
General Liability 368,418 368,412 (6) 92% 92% 401,910 401,910
Property Damage 262,436 262,438 2 92% 92% 286,294 286,294
Vehicle 164,393 163,941 (452) 92% 91% 179,338 179,338
Workers' Compensation 884,867 924,407 39,540 92% 96% 965,309 965,309
Unemployment 139,081 147,136 8,055 92% 97% 151,725 151,725 -
Claims Reimb-Workers' Compensation 2,750 29,554 26,804 92% 985% 3,000 29,554 26,554
Claims Reimb-Gen Liab/Property 18,333 90,932 72,599 92% 455% 20,000 92,000 !2,000
Process Fee-Events/Parades 275 1,085 810 92% 362% 300 1,200 900
Miscellaneous 4,583 - (4,583) 92% 0% 5,000 5,000 -
Skid Car Training 22,917 14,840 (8,077) 92% 59% 25,000 25,000 -
Interest on Investments 45,833 65,476 19,643 92% 131% 50,000 67,000 17,000
TOTAL REVENUES 1,913,886 2,068,221 154,335 92% 99% 2,087,876 2,204,330 116,454
Transfers In -PERS Reserve 92 - (92) 92% 0% 100 (100)
TOTAL RESOURCES 4,413,978 4,617,929 203,951 92% 101% 4,587,976 4,754,038 166,062
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 19,777
Defense 4,975
Miscellaneous 5
Professional Service 7,607
Insurance 152,389
Loss Prevention 315
Repair / Replacement 2,192
Total General Liability 1,191,667 187,259 1,191,667 92% 14% a) 1,300,000 210,000 1,090,000
PROPERTY DAMAGE
Insurance 149,224
Professional Service 48
Repair / Replacement 95,993
Total Property Damage 307,083 245,265 307,083 92% 73% 335,000 260,000 75,000
VEHICLE
Professional Service 942
Repair / Replacement 36,098
Insurance 471
Loss Prevention 11,086
Repair / Replacement 10,142
Total Vehicle 146,667 58,740 146,667 92% 37% b) 160,000 70,000 90,000
WORKERS' COMPENSATION
Settlement / Benefit 678,685
Professional Service 6,250
Insurance 33,809
Loss Prevention 9,541
Miscellaneous 33,877
Workers' Comp Losses 66,001
Total Workers' Compensation 655,417 828,163 655,417 92% 116% c) 715,000 900,000 185,000)
UNEMPLOYMENT - Settlement / Benefits 59,583 168,352 (108,769) 92% 259% d) 65,000 200,000 '135,000)
Total Direct Insurance Costs 2,360,417 1,487,778 2,192,065 92% 58% 2,575,000 1,640,000 935,000
Insurance Administration:
Personal Services 331,061 270,672 60,389 92% 75% e) 361,157 295,557 65,600
Materials & Service 176,004 133,291 42,713 92% 69% 0 192,004 157,004 35,000
Capital Outlay 92 92 92% 0% 100 - 100
Total Insurance Administration 507,156 403,963 103,193 92% 73% 553,261 452,561 100,700
Contingency 1,338,072 1,338,072 92% n/a 1,459,715 ",459,715
TOTAL APPROPRIATIONS/EXPENDITURES 4,205,645 1,891,741 3,633,330 92% 41% 4,587,976 2,092,561 i 495,415
NET 208,333 2,726,188 3,837,281 2,661,477 5,661,477
1 % Exp.
Beginning NWC per Approved Budget 2,491,977
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 period for
unemployment.
e) Year end projection assuming June expenditure same as May
f) Year end projection assuming June 2009 expenditures will be similar to June 2008.
1
.
Year End
Budget
Projection
Variance
$2,500,000 $2,549,708
$49,708
General Liability 368,418 368,412 (6) 92% 92% 401,910 401,910
Property Damage 262,436 262,438 2 92% 92% 286,294 286,294
Vehicle 164,393 163,941 (452) 92% 91% 179,338 179,338
Workers' Compensation 884,867 924,407 39,540 92% 96% 965,309 965,309
Unemployment 139,081 147,136 8,055 92% 97% 151,725 151,725 -
Claims Reimb-Workers' Compensation 2,750 29,554 26,804 92% 985% 3,000 29,554 26,554
Claims Reimb-Gen Liab/Property 18,333 90,932 72,599 92% 455% 20,000 92,000 !2,000
Process Fee-Events/Parades 275 1,085 810 92% 362% 300 1,200 900
Miscellaneous 4,583 - (4,583) 92% 0% 5,000 5,000 -
Skid Car Training 22,917 14,840 (8,077) 92% 59% 25,000 25,000 -
Interest on Investments 45,833 65,476 19,643 92% 131% 50,000 67,000 17,000
TOTAL REVENUES 1,913,886 2,068,221 154,335 92% 99% 2,087,876 2,204,330 116,454
Transfers In -PERS Reserve 92 - (92) 92% 0% 100 (100)
TOTAL RESOURCES 4,413,978 4,617,929 203,951 92% 101% 4,587,976 4,754,038 166,062
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 19,777
Defense 4,975
Miscellaneous 5
Professional Service 7,607
Insurance 152,389
Loss Prevention 315
Repair / Replacement 2,192
Total General Liability 1,191,667 187,259 1,191,667 92% 14% a) 1,300,000 210,000 1,090,000
PROPERTY DAMAGE
Insurance 149,224
Professional Service 48
Repair / Replacement 95,993
Total Property Damage 307,083 245,265 307,083 92% 73% 335,000 260,000 75,000
VEHICLE
Professional Service 942
Repair / Replacement 36,098
Insurance 471
Loss Prevention 11,086
Repair / Replacement 10,142
Total Vehicle 146,667 58,740 146,667 92% 37% b) 160,000 70,000 90,000
WORKERS' COMPENSATION
Settlement / Benefit 678,685
Professional Service 6,250
Insurance 33,809
Loss Prevention 9,541
Miscellaneous 33,877
Workers' Comp Losses 66,001
Total Workers' Compensation 655,417 828,163 655,417 92% 116% c) 715,000 900,000 185,000)
UNEMPLOYMENT - Settlement / Benefits 59,583 168,352 (108,769) 92% 259% d) 65,000 200,000 '135,000)
Total Direct Insurance Costs 2,360,417 1,487,778 2,192,065 92% 58% 2,575,000 1,640,000 935,000
Insurance Administration:
Personal Services 331,061 270,672 60,389 92% 75% e) 361,157 295,557 65,600
Materials & Service 176,004 133,291 42,713 92% 69% 0 192,004 157,004 35,000
Capital Outlay 92 92 92% 0% 100 - 100
Total Insurance Administration 507,156 403,963 103,193 92% 73% 553,261 452,561 100,700
Contingency 1,338,072 1,338,072 92% n/a 1,459,715 ",459,715
TOTAL APPROPRIATIONS/EXPENDITURES 4,205,645 1,891,741 3,633,330 92% 41% 4,587,976 2,092,561 i 495,415
NET 208,333 2,726,188 3,837,281 2,661,477 5,661,477
1 % Exp.
Beginning NWC per Approved Budget 2,491,977
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 period for
unemployment.
e) Year end projection assuming June expenditure same as May
f) Year end projection assuming June 2009 expenditures will be similar to June 2008.
Health Benefits Trust
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES
Beg. Net Working Capital $ 14,000,000 $ 14,862,418 $ 862,418 100% 106%
Revenues:
Internal Premium Charges 11,437,525 11,631,984
P/T Emp - Add'I Prem 120,083 48,280
Employee Prem Contribution 329,877 315,315
COIC 733,333 1,090,074
Retiree / COBRA Co -Pay 366,667 571,494
Medical Services Reimb 11,986
Prescription Rebates 23,082
Interest 343,750 387,814
Total Revenues 13,331,236 14,080,030 748,795
194,459
(71,803)
(14, 562)
356,741
204,828
11,986
23,082
44,064
TOTAL RESOURCES
REQUIREMENTS
Expenditures:
Personal Services
Materials & Services
Conferences and Seminars
Claims Paid-Medical/Rx
Claims Paid-DentalNision
Refunds
Insurance Expense
State Assessments
Administration Fee
PPO Fee
Health Impact
Printing
Program Supplies
Other
Total Materials & Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
92%
92%
92%
92%
92%
92%
92%
92%
92%
Revised
Budget
Year End
Projection
Variance
$ 14,000,000 14,862,418 $ 862,418
93% a) 12,477,300 12,689,559
37% b) 131,000 51,000
88% 359,866 344,866
136% 800,000 1,190,074
143% 400,000 600,000
n/a 11,986
n/a 23,082
103% 375,000 415,000
212,259
(80, 000)
(15,000)
390,074
200,000
11,986
23,082
40,000
97% 14,543,166 15,325,567 782,401
27,331,236 28,942,449 1,611,213 92% 101%
104,239 99,301
2,750
10,809,929
1,475,024
327,718
58,667
249,427
43,154
39,233
7,333
1,833
13,899
1,410
8,992,366
1,504,800
(44,720)
336,354
134,149
254,488
31,986
45,445
9,023
700
33,158
Exp. %
4,938 92% 87%
1,340
1,817,563
(29,777)
44,720
(8,635)
(75,482)
(5,061)
11,168
(6,212)
(1,690)
1,133
(19,259)
13, 028, 968 11,299,159 1,729,809
13,031,270 13,031,270
26,164,477 11,398,460 14,766,017 92% 40%
92%
92%
92%
92% n/a
92% 94%
92% 210% d)
92% 94%
92% 68%
92% 106%
92% 113%
92% 35%
92% 219%
92% 79%
92% 0%
92% 0%
28,543,166 30,187,986 1,644,820
113,715
47% 3,000
76% c) 11,792,650
94% c) 1,609,117
NET (Resources - Requirements) 1,166,758 17,543,988 16,377,230
Beginning Net Working Capital - FY 2010 Approved Budget
357,511
64,000
272,102
47,077
42,800
8,000
2,000
15,163
108,715
1,410
9,741,730
1,630,200
(44,720)
357,511
134,149
272,102
47,077
42,800
9,023
700
35,000
5,000
1,590
2,050,920
(21,083)
44,720
(70,149)
(1,023)
1,300
(19,837)
14,213,420
100
14,215,931
12,226,982 1,986,438
100
- 14,215,931
28,543,166 12,335,697 16,207,469
17, 852, 289 17, 852, 289
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 48 weeks of claims paid; YTD average is $217,818 per week.
d) State Assessment is paid in August and January.
18,100,000
6/15/2009
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
of FY
% Coll.
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 5,478,961 5,941,668 462,707 92% 99% a) 5,977,048 5,977,680 632
Property Taxes - Prior 51,929 97,587 45,658 92% 172% b) 56,650 104,681 48,031
State Reimbursement 20,167 21,188 1,021 92% 96% 22,000 22,000
Telephone User Tax 737,998 872,951 134,953 92% 108% 805,089 872,951 67,862
Data Network Reimb. 31,167 25,128 (6,039) 92% 74% c) 34,000 33,164 (836)
Jefferson County 20,153 42,445 22,292 92% 193% d) 21,985 42,445 20,460
User Fee 30,708 23,757 (6,951) 92% 71% 33,500 33,500
Contract Payments 64,167 60,579 (3,588) 92% 87% 70,000 70,000
Miscellaneous 7,563 10,885 3,322 92% 132% e) 8,250 10,885 2,635
Interest 45,833 107,847 62,014 92% 216% 50,000 116,847 66,847
Interest on Unsegregated Tax 1,192 2,890 1,698 92% 222% 1,300 2,890 1,590
Total Revenues 6,489,838 7,206,925 717,087 92% 102% 7,079,822 7,287,043 207,221
Revised
Budget
Year End
Projection
Variance
TOTAL RESOURCES 8,882,955 9,843,810 960,855 92% 104% 9,472,939 9,923,928 450,989
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
% Exp.
3,417,356 3,119,531 297,825 92% 84% 3,728,025 3,413,584 314,441
910,480 847,214 63,266 92% 85% 993,251 993,251
121,000 121,000 92% 0% 132,000 132,000
119,167 130,000 (10,833) 92% 100% 130,000 130,000
4,115,524 - 4,115,524 92% n/a 4,489,663 - 4,489,663
TOTAL REQUIREMENTS 8,683,527 4,096,745 4,586,782 92% 43% 9,472,939 4,668,835 4,804,104
NET (Resources - Requirements) 199,428 5,747,065 5,547,637 - 5,255,093 5,255,093
Beginning NWC per Approved Budget 5,137,000
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Projections were based on trending costs for police records system, decrease in number of licenses by user agencies;
savings passed along for changes in network connections.
d) Camp Sherman tax revenue. Revise year end projection to reflect previous 11 -month history.
e) Refunds from insurance carrier (Special Districts) plus revenue from CAD printouts/tapes purchases higher than anticipated.
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YTD -Budget Basis
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY
Coll.
RESOURCES:
Beg. Net Working Capital $ 150,000
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
Budget
Projection
$ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470
Varian,:e l
$ (7,530)
30,000 4,096 (25,904) 92% 12% 35,000 4,096 (30,504)
- 10,614 10,614 92% 265% 4,000 14,615 10,615
4,500 298 (4,202) 92% 5% 6,000 1,798 (4,202)
5,000 700 (4,300) 92% 14% 5,000 700 (4,30)
570,000 422,798 (147,202) 92% 69% 610,000 462,798 (147,22)
7,326 2,470 (4,856) 92% 31% 8,000 2,569 (5,431)
4,000 (4,000) 92% 0% 4,000 (4,0)0)
67,000 53,639 (13,362) 92% 80% 67,000 53,639 (13,331)
14,000 4,756 (9,244) 92% 32% 15,000 4,756 (10,244)
16,000 4,011 (11,989) 92% 7% 55,000 24,011 (30,989)
253,500 142,573 (110,927) 92% 51% 280,000 153,573 (126,427)
80,000 90,000 10,000 92% 95% 95,000 118,000 23,000
45,000 45,000 92% 100% 45,000 45,000 -
10,000 (10,000) 92% 0% 10,000 (10,0(+1
Total Receipts 1,106,326 780,954 (325,372) 92% 63% 1,239,000 885,554 (353,446)
Transfers In 550,614 447,765 (102,849) 92% 71% 633,203 530,353 (102,850)
TOTAL RESOURCES 1,806,940 1,371,189 (435,751) 92% 68% 2,022,203 1,558,377 (463,826)
REQUIREMENTS:
Expenditures:
Personal Services 775,500 742,542
Materials and Services 710,842 543,276
Debt Service 110,696 117,103
Capital Outlay 45,000
Transfers Out 67,000 67,000
Contingency 150,665
Exp. %
32,958 92% 88% 846,075 809,342 36,733
167,566 92% 70% 775,739 614,510 161,22)
(6,407) 92% 100% 117,104 117,103
45,000 92% 0% 45,000 45,000
92% 86% 78,000 78,000
150,665 92% n/a 160,285 160,28:3
TOTAL REQUIREMENTS 1,859,703 1,469,921 389,782 92% 73% 2,022,203 1,540,955 481,248
NET (Resources - Requirements) (52,763) (98,732) (45,969) 17,423 17,42:
Beginning Net Working Capital - FY 2010 Budget 75,000
Accrued Revenue (Accounts Receivable):
Current Month Events 7,615
Prior Months 2,617
Total Accounts Receivable 10,232
Deposits Received for Future Events:
FY 2009:
June 4,595
FY 2010
August 2,630
September 1,560
October 5,290
November 4,550
December 725
January 100
February 300
March 250
April 800
May 400
June 700
Total FY 2010 Deposits 17,305
FY 2011 33,710
FY 2012 2,120
FY 2013 1,510
FY 2014 & FY 2015 1,120
TOTAL 60,360
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
May 2009
Budget
Actual
RESOURCES:
Beg. Net Working Capital $ $
Receipts:
Security & Traffic Reimb 2,500 -
Miscellaneous 239
Vending Machines
Telephone Fees - Events
Special Events Revenues 51,000 46,033 (4,967)
Interest 666 68 (598)
Parking Fees
Storage -
Camping at F & E 4,000 - (4,000)
Horse Stall Rental 4,000 - (4,000)
Concession % - Food 35,500 6,000 (29,500)
Rights (Signage, etc.) - 26,000 26,000
Interfund Contract 45,000 - (45,000)
Video Lottery - -
Total Receipts 142,666 78,340 (64,326)
Variance
$
(2,500)
239
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES
142,666 78,340 (64,326)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 66,737 3,763
Materials and Services 64,622 45,847 18,775
Debt Service 48,940 43,113 5,827
Capital Outlay
Transfers Out
Contingency 9,619 9,619
TOTAL REQUIREMENTS
NET (Resources - Requirements)
193,681 155,697 37,984
(51,015) (77,357) (26,342)
Deschutes County
Fair and Expo Center
Accounts Receivable
May 31, 2009
Current Month
Ranch Horse Show 570
Pacific Power Driving School 1,045
Food & Beverage Estimate 6,000
Total Current Month 7,615
Prior Months:
October, 2008
Hunter Jumpers
KRDM Dance
April, 2006
NW Expo & Trade show
1,000
1,002
615
Total Prior Months 2,617
Total Accrued Revenue as of May 31, 2009 10,232
RV Park - Fund 601
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget
Actual
Variance
FY%
Coll.
RESOURCES:
Beg. Net Working Capital $ $ - $
Revenues
100%
n/a
RV Park Fees < 31 Days 252,083 56,282 (195,801) 92% 20% a) 275,000 75,000 (2( 0,000)
RV Park Fees > 30 Days - 7,150 7,150 92% n/a - 7,150 7,150
Tent Space Rental 560 560 92% n/a - 560 560
Washer / Dryer 550 827 277 92% 138% 600 827 227
Vending Machines 275 (275) 92% 0% 300 - (300)
Interest on Investments 425 425 92% n/a - 425 425
Cancellation Fees - 198 198 92% n/a 198 198
Total Revenues 252,908 65,442 (187,466) 92% 24% 275,900 84,160 (191,740)
Transfers In -Fund 130
Transfers In -Fund 618
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Materials & Services
285,000 285,000 92% 154% b) 185,000 285,000 10),000
92% 0% c) 11,000 - (1 1,000)
537,908 350,442 (187,466) 92% 74% 471,900 369,160 (102,740)
Exp. %
90,594 56,386 34,208 92% 57% 98,830 63,830 35,000
Debt Service 243,459 243,459 - 92% 100% 243,459 243,459
Transfers Out - Gen Fund - 92% 0% 50,000 - 5(1,000
Contingency 72,977 72,977 92% n/a 79,611 - 79,611
TOTAL REQUIREMENTS 407,030 299,845 107,185 92% 64% 471,900 307,289 164,611
NET (Resources - Requirements) 130,878 50,597 (80,280) 61,871 61,871
Beginning Net Working Capital - FY 2010 Proposed Budget 50,000
a) Actual is approximately 2,000 space rentals. ( $56,282 + $7,150 + $560) / $32 = 2,000)
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.
Year End
Budget
Projection
Variance
RV Park Fees < 31 Days 252,083 56,282 (195,801) 92% 20% a) 275,000 75,000 (2( 0,000)
RV Park Fees > 30 Days - 7,150 7,150 92% n/a - 7,150 7,150
Tent Space Rental 560 560 92% n/a - 560 560
Washer / Dryer 550 827 277 92% 138% 600 827 227
Vending Machines 275 (275) 92% 0% 300 - (300)
Interest on Investments 425 425 92% n/a - 425 425
Cancellation Fees - 198 198 92% n/a 198 198
Total Revenues 252,908 65,442 (187,466) 92% 24% 275,900 84,160 (191,740)
Transfers In -Fund 130
Transfers In -Fund 618
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Materials & Services
285,000 285,000 92% 154% b) 185,000 285,000 10),000
92% 0% c) 11,000 - (1 1,000)
537,908 350,442 (187,466) 92% 74% 471,900 369,160 (102,740)
Exp. %
90,594 56,386 34,208 92% 57% 98,830 63,830 35,000
Debt Service 243,459 243,459 - 92% 100% 243,459 243,459
Transfers Out - Gen Fund - 92% 0% 50,000 - 5(1,000
Contingency 72,977 72,977 92% n/a 79,611 - 79,611
TOTAL REQUIREMENTS 407,030 299,845 107,185 92% 64% 471,900 307,289 164,611
NET (Resources - Requirements) 130,878 50,597 (80,280) 61,871 61,871
Beginning Net Working Capital - FY 2010 Proposed Budget 50,000
a) Actual is approximately 2,000 space rentals. ( $56,282 + $7,150 + $560) / $32 = 2,000)
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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Deschutes County
Bethlehem Inn (Fund 128)
Eleven Month Ended May 31, 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 - (2,700,0002
- 83% 0% 2,700,000 - (2,700,000)
(2,600,000) (2,619,549) (19,549) 83% -2620% 100,000 (2,619,549) (2,719,549)
Exp. %
65,431 (65,431) 83% 65% b) 100,000 69,631 30,369
65,431 (65,431) 83% 65% 100,000 69,631 30,369
NET (Resources- Requirements) (2,600,000) (2,684,980) (84,980 - (2,689,180) (2,689,18
Beginning Net Working Capital - FY 2010 Proposed Budget (2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) May interest expense was $4,398; average monthly interest is $6,103. Projection is year to date plus $4,200 for 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 - (2,700,0002
- 83% 0% 2,700,000 - (2,700,000)
(2,600,000) (2,619,549) (19,549) 83% -2620% 100,000 (2,619,549) (2,719,549)
Exp. %
65,431 (65,431) 83% 65% b) 100,000 69,631 30,369
65,431 (65,431) 83% 65% 100,000 69,631 30,369
NET (Resources- Requirements) (2,600,000) (2,684,980) (84,980 - (2,689,180) (2,689,18
Beginning Net Working Capital - FY 2010 Proposed Budget (2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) May interest expense was $4,398; average monthly interest is $6,103. Projection is year to date plus $4,200 for June.
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Tammy Baney
Conf/Sem & EduclTraining
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
Total Baney
Mike Daly
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
YTD Total
2,300 314
238
-
40 530 30 30 3,244
40 278 318
363 1,503 2,103
- - - - - 520 520
74 - 278 117 453 104 87 - 471 1,583
91 - - 24 - 122 237
74 2,391 830 117 880 144 617 30 2,923 8,006
Conf/Sem & Educ/Training - 26 360 386
Travel Meals 396 - 12 - 2 9 437
Accommodations - 540 141 6.80
Airfare - - -
-
Mileage reimbursement 82 - 242 420 331 18 1,0.92
Ground Transport 44 - 15 59
Total Daly - 522 26 1,154 561 374 18 - 2,654
Dennis Luke
Conf/Sem & Educ/Training 26 219 - - 260 70 30 - 605
Travel Meals _ - 25 66 25 25 25 25 191
Accommodations 429 98 15 98 98 77 77 892
Airfare - - - - -
Mileage reimbursement 85 137 2.4.6 23.9 228 248 279 320 98 218 2,098
Ground Transport - - - - -
Total Luke 85 163 895 -_ -
- 362 308. 631 472 452 98 321 3,786
Alan Unger
Conf/Sem & Educ/Training - 70 70 10 150
Travel Meals - -
Accommodations -
Airfare
Mileage reimbursement
Ground Transport
Total Unger 70 70 10 150
BOCC Staff
Conf/Sem 8 EducJTraining
Travel Meals
Accommodations
Airfare - -
Mileage reimbursement 16 16
Ground Transport
Total BOCC Staff - 16 16
Total - BOCC Department
Conf/Sem & Educ/Training - 2,35.2 893 - 300 6.70 130 40 4,385
Travel Meals 396 12 25 134 25 25 25 278 25 946
Accommodations - 1,207 238 378 98 98 77 1,503 77 3,676
Airfare - - - - - - - - 520 - 520
Mileage Reimbursement 241 137 766 776 1,011 386 365 320 569 218 4,789
Ground Transport 44 91 39 - 122 - 296
Total - BOCC Department 681 2,580 2,879 1,039 1,563 809 1,158 552 3,031 321 14,612
FY 2009 Budget 21,250
Percent Expended 68.8%
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EXPENDITURES:
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Transfer to Fair & Expo Fund
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TOTAL EXPENDITURES
Retained in Annual Fair Fund
Assets
Cash
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
May 31, 2009
$ 28,426
Total Assets $ 28,426
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
$ 40
40
28,386
Total Liabilities and Fund Balance $ 28,426
The "Fair Year" is January 1 through December 31.
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 42,050 60%
Inside 38,000 23,200 61%
Food 12,000 12,100 101%
Livestock Entry Fees 4,000 - 0%
R/V Camping/Horse Stall Rental 17,000 16,060 94%
Concessions:
Food 146,850 0% (146,850)
Fair Sponsorship:
Rodeo 23,000 5,250 23% (17,750)
On -ground Stages 13,000 3,000 23% (10,000)
Day 8,000 - 0% (8,000)
Golf Carts 2,500 2,200 88% (300)
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 2,000 471 24% (1,529)
Miscellaneous - N/A
0%
0%
(400,000)
(154,000)
(27,950)
(14,800)
100
(4,000)
(940)
TOTAL REVENUES
974,850 113,231 12% (861,619)
EXPENSES
Personnel 182,246 78,394 43% 103,852
Materials and Services 624,646 81,742 13% 542,904
Contingency 25,837 0% 25,837
TOTAL EXPENSES 832,729 160,136 19% 672,593
Net Fair - 2009 142,121 (46,905) (189,026)
Transfer to Fund 618 197,421 197,421
Retained in Annual Fair Fund (55,300) (46,905) 8,395
Beg Net Working Capital 55,300 75,291
Ending Balance 28,386 28,386
Actual -
FY 2010
Through May
% of
Budget
31, 2009
Budget
Variance
REVENUES
Gate Receipts 400,000
Carnival 154,000
Commercial Exhibitors:
Outside 70,000 42,050 60%
Inside 38,000 23,200 61%
Food 12,000 12,100 101%
Livestock Entry Fees 4,000 - 0%
R/V Camping/Horse Stall Rental 17,000 16,060 94%
Concessions:
Food 146,850 0% (146,850)
Fair Sponsorship:
Rodeo 23,000 5,250 23% (17,750)
On -ground Stages 13,000 3,000 23% (10,000)
Day 8,000 - 0% (8,000)
Golf Carts 2,500 2,200 88% (300)
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 2,000 471 24% (1,529)
Miscellaneous - N/A
0%
0%
(400,000)
(154,000)
(27,950)
(14,800)
100
(4,000)
(940)
TOTAL REVENUES
974,850 113,231 12% (861,619)
EXPENSES
Personnel 182,246 78,394 43% 103,852
Materials and Services 624,646 81,742 13% 542,904
Contingency 25,837 0% 25,837
TOTAL EXPENSES 832,729 160,136 19% 672,593
Net Fair - 2009 142,121 (46,905) (189,026)
Transfer to Fund 618 197,421 197,421
Retained in Annual Fair Fund (55,300) (46,905) 8,395
Beg Net Working Capital 55,300 75,291
Ending Balance 28,386 28,386
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2009 - July 29 to August 1, 2009
Medical 4,000
Contract 14,000
Temporary Help - Office 20,000
Temporary Help - Labor 38,000
Transportation 10,000
Internal Service - Admin Svcs 4,306
Internal Service - BOCC 4,304
Internal Service - Finance 5,308
Internal Service - Legal 8,647
Internal Service - Personnel 2,000
Internal Service - IT 20,871
Internal Service - IT Reserve 2,308
Food Booth Cash Control 4,500
Gate Receipts Cash Control 16,000
Major Entertainment 145,000
Grounds Entertainment 40,000
Livestock Competition 3,000
Open Class 30,000
Rodeo 65,000
Security 67,000
Water & Sewer 2,000
Portable Sanitation 4,500
Garbage 6,000
Custodial/Janitorial 9,000
Building Repair & Maintenance 5,000
Equipment R & M 1,200
Maintenance Agreements 500
Copy Machine Rental 700
Equipment Rental 52,000
Rentals 500
Membership & Dues 1,200
Conferences & Seminars 800
Program expense 700
Fees & Permits 700
Insurance Premiums 39,834
Telephone 4,000
Cellular 700
Promotion 24,000
Printing 6,000
Travel 3,400
Premiums -Other 20,000
Over / Short 500 500
Custodial supplies 12,000 12,000
Equipment R & M Supplies 200 200
General supplies 2,500 40 2,460
Office/Copier 800 800
Postage 2,500 203 2,297
Queen Court 4,000 893 3,107
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 - 3,228 (3,228)
TOTAL 743,328 81,742 661,586
4,000
12,536 1,464
1,360 18,640
38,000
10,000
1,795 2,511
1,793 2,512
2,211 3,097
3,605 5,042
835 1,165
8,696 12,175
960 1,348
4,500
16,000
145,000
40,000
3,000
30,000
2,244 62,756
67,000
2,000
4,500
6,000
9,000
5,000
1,200
500
700
858 51,142
500
270 930
445 355
700
700
16,596 23,238
4,000
700
24,000
2,203 3,797
947 2,453
20,000
Actual -
FY 2010
Through May
Budget
31, 2009
(Over)/Under
Medical 4,000
Contract 14,000
Temporary Help - Office 20,000
Temporary Help - Labor 38,000
Transportation 10,000
Internal Service - Admin Svcs 4,306
Internal Service - BOCC 4,304
Internal Service - Finance 5,308
Internal Service - Legal 8,647
Internal Service - Personnel 2,000
Internal Service - IT 20,871
Internal Service - IT Reserve 2,308
Food Booth Cash Control 4,500
Gate Receipts Cash Control 16,000
Major Entertainment 145,000
Grounds Entertainment 40,000
Livestock Competition 3,000
Open Class 30,000
Rodeo 65,000
Security 67,000
Water & Sewer 2,000
Portable Sanitation 4,500
Garbage 6,000
Custodial/Janitorial 9,000
Building Repair & Maintenance 5,000
Equipment R & M 1,200
Maintenance Agreements 500
Copy Machine Rental 700
Equipment Rental 52,000
Rentals 500
Membership & Dues 1,200
Conferences & Seminars 800
Program expense 700
Fees & Permits 700
Insurance Premiums 39,834
Telephone 4,000
Cellular 700
Promotion 24,000
Printing 6,000
Travel 3,400
Premiums -Other 20,000
Over / Short 500 500
Custodial supplies 12,000 12,000
Equipment R & M Supplies 200 200
General supplies 2,500 40 2,460
Office/Copier 800 800
Postage 2,500 203 2,297
Queen Court 4,000 893 3,107
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 - 3,228 (3,228)
TOTAL 743,328 81,742 661,586
4,000
12,536 1,464
1,360 18,640
38,000
10,000
1,795 2,511
1,793 2,512
2,211 3,097
3,605 5,042
835 1,165
8,696 12,175
960 1,348
4,500
16,000
145,000
40,000
3,000
30,000
2,244 62,756
67,000
2,000
4,500
6,000
9,000
5,000
1,200
500
700
858 51,142
500
270 930
445 355
700
700
16,596 23,238
4,000
700
24,000
2,203 3,797
947 2,453
20,000
Memorandum
To: Deschutes County Board of Commissioners
From: Ronda Connor, Benefits Coordinator
Date: June 29, 2009
Subject: 09/10 Health Benefits Renewal
Each year, in advance of the plan renewal the health benefits Renewal Committee and
EBAC meet to analyze our current benefit structure, state and federal requirements,
analyze benefits trends, and requests from employees.
Our health plan insures approximately 2,500 people and we spend approximately one
million dollars a month in benefits for those people. We provide a comprehensive benefit
package of Medical, Dental, Vision, Prescription and Alternative Care coverage.
Employees pay $35 per month to insure themselves and their family members. The
departments currently pay $1201.01 per employee per month.
Below is a listing of the items that were reviewed by the Renewal committee and EBAC.
Adding coverage for nitrous oxide during dental procedures
Recommended by Renewal and EBAC
This is a current exclusion. Parents have requested this for their children who are overly
anxious about seeking treatment from their dentist.
Estimated Cost: This treatment ranges from about $40-$60 per treatment and is used
sparingly. This would apply to the $2,000 maximum on the dental benefit.
Add Tobacco Cessation benefit
Recommended by Renewal and EBAC
Currently we have a limited prescription benefit for tobacco cessation, but no coverage
for office visits, counseling or over the counter medications. This benefit includes
counseling, OTC and prescription medications to assist the person in quitting tobacco.
Through a survey, it was determined that we have approximately 350 tobacco users on
our health plan. Both the renewal committee and EBAC recommend the addition of this
benefit.
Estimated Cost: Year one fixed cost is $6,250 to pre -pay the first ten participants.
Each .artici.ant thereafter would cost $375.
Increase allowance for Alternative Care, Massage Therapy and add coverage for
supplements
Not recommended by Renewal and EBAC
Our Alternative Care benefit allows for $1,500 per person per year spent on the
enrollee's behalf when treating with either a Chiropractor, Massage Therapist,
Acupuncturist, or Naturopath. Numerous requests were received from employees to
increase this amount as well as the $45 allowance to treat with a massage therapist.
Employees also requested the inclusion of supplements recommended be allowed in this
annual allotment of dollars.
1
Add infertility diagnosis and treatment
Not recommended by Renewal and EBAC
We currently have a specific exclusion for the diagnosis and treatment of infertility.
While some states do mandate this as a covered benefit, it is not currently mandated in
Oregon.
Match IRS guidelines for dependent enrollment
Not recommended by Renewal and EBAC
Currently our, health plan is more generous in terms of not requiring the child be a full
time student. Should the dependent not meet the terms of an IRS qualifying child, and
the parent wish to retain the dependent on the health plan, the employee would be taxed
on the value of the benefit.
Cover colonoscopies and EBTs at 100%
Recommended by Renewal and EBAC
Currently the colonoscopy and EBT benefit is 80/20 no deductible applies.
Estimated Cost: Had this recommended benefit structure been in place for the current
plan year, the plan would have incurred an additional $60,000 in expenses.
Cover LEEP and colposcopies at 100% as preventive care
Not recommended by Renewal and EBAC
Our benefit for these procedures is 80/20 after the deductible is met. These are not
preventive procedures, but generally done after an abnormal pap smear.
Items to be reviewed by the renewal committee on 07/10/09
• Bariatric surgery
• Dental charge structure
• Foot orthotics
2