Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2009-11-02 Work Session Minutes
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, NOVEMBER 2, 2009 Present were Commissioners Tammy Baney, Dennis R. Luke and Alan Unger. Also present were Dave Kanner, County Administrator; Erik Kropp, Deputy County Administrator; Marty Wynne, Finance; and Hillary Borrud of The Bulletin. No other citizens were present. Chair Baney opened the meeting at 2:15 p.m. 1. Monthly Finance Update. Marty Wynne share some information from Moody's Investors Services, listing stress points for local government ratings. He pointed out the four factors that are used to determine the strength of an agency. Deschutes County is still rated. as AAA -3, one of the best in the state. The LGIP numbers dropped again, down to .070. The average yield percentage was 1.5%, with the prior month 1.82%; but the budget instructions recommended the departments use 1.2%. He does not feel that it will drop that low. In the general fund, tax collections are significantly higher than in recent years, but unfortunately, the numbers relate directly to foreclosures, at which time taxes are paid. The Commissioners wondered how many taxes are in arrears. Mr. Wynne said it is difficult to know how many homes are currently involved the foreclosure process, which may not directly relate to unpaid taxes. Some departments continue to lose revenue, especially Community Development. The Fair & Expo Center will experience a shortfall in the Annual Fair fund, but some of this loss might be caught up during the year. The Oregon State Police/911 building project numbers have come in under budget thus far, but the project is not completed yet. Due to time constraints, the Commissioners will review the finance report separately. Minutes of Board of Commissioners' Work Session Monday, November 2, 20(:9 Page 1 of 3 Pages 2. Board Approval of Deschutes County Equal Employment Opportunity Plan. Erik Kropp explained that since the County gets grants from the federal government for amounts over $25,000, an official plan is required. Part of this is putting job categories in certain groups so that they can be compared to that of other entities and private employers. Commissioner Luke feels that there should not be lists, that everyone should be lumped together without any delineation. Mr. Kropp said the County is underrepresented in a few areas, mostly women technicians. A two-year plan has been adopted, and Chair Baney thinks that there is even less diversity now than there was a few years ago. Mr. Kropp said that the areas that can be improved upon are applications and advertisements. The County generally hires the best person for the position. Under objectives, some are not only being continued but are also being enhanced. They are to pick the top eight candidates to interview, and more if needed. Commissioner Unger stated that the criteria is there and will help the County stay on track. A change was identified, as the first objective, an increase in job categories. UNGER: Move acceptance as amended, subject to legal review. LUKE: Second. VOTE: LUKE: Yes. UNGER: Yes. BANEY: Chair votes yes. 3. Update of Commissioners' Meetings and Schedules. There will be a meeting with the Jefferson County Commissioners and ODOT on November 12 at 8:30 a.m., at the Fairgrounds location. There will be fourteen questions to be addressed, taking approximately an hour. Minutes of Board of Commissioners' Work Session Monday, November 2, 2009 Page 2 of 3 Pages 4. Other Items. Executive Session, under ORS 192.660(2)(h), pending or threatened litigation. The Board went into executive session at 2:55 p.m., ending at 3:25 p.m. The Board addressed a lease agreement, Document No. 2009-638, with the Federal Bureau of Investigation, who has offices within the Sheriff's Office. LUKE: Move approval of this agreement. UNGER: Second. VOTE: LUKE: Yes. LINGER: Yes. BANEY: Chair votes yes. Being no further items addressed, the meeting adjourned at 3:30 p.m. DATED this 2"d Day of November 2009 for the Deschutes County Board of Commissioners. -, ATTEST: Recording Secretary Tammy Baney, Chair Dennis R. Luke, Vice Chair Alan Unger, Commissioner Minutes of Board of Commissioners' Work Session Monday, November 2, 20( 9 Page 3 of 3 Pages TES 0 Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 2:15 P.M., MONDAY, NOVEMBER 2, 2009 NOTE LATER TIME! 1. Monthly Finance Update — Marty Wynne 2. Board Approval of Deschutes County Equal Opportunity Plan — Erik Kropp 3. Update of Commissioners' Meetings and Schedules 4. Other Items 5. Executive Session, under ORS 192.660(2)(h), pending or threatened litigation 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 row is 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 November 2, 2009 (1) Monthly Investment Report (2) September 2009 Financials ' eschutes cent ,4 N O M 0) F otal Investoren Port alio As 0 Investment Income Fiscal Year 2009-10 I n rn 0 a d CO $ 149,404 $ 505,747 Total Investment Income 149,404 505,747 Less Fee: 5% of Invest. Income (7,470) (25,287 Investment Income - Net $ 141,934 $ 480,460 Investments By County Function General $ 110,335,004 Total Investments $ 110,335,004 L 0 0 a r 0 c 0) 1 U o a 6 co v Cr CO O LO x N N- • ■ A 0 4- ca a E 0 U O O O Average Maturity in Days o 0 0 0 0 0 Ln o O O n N N N r r EN co 0 'X E cocco N g3 'V a a) N - co co CL 2 cl o 0 m Z 0 m0 (73 No 07) I— LD Eo ru• 73 c E a U_c 0 ` D u m F— O O Total Portfolio: By Investment Types U Z o Z o o Z Z o Z o Z o o Z Z o Z o o o o o Z Z Z Z Z o Z 1 o C..)' o Z Z Z C..)' Z o Z o Z o Z o Z o Z o Z 0 _O o I O Z a N O O O O N N 0 0 O O 0 0 1 O> Z (O 0 \- o O N' O 1- 11 h I o e O • 0 N ■ e e0 e- O,- G A 1,- (p O) N U N,- N to 1- N ('7 V 0) in O) CO - In. V 07 O O ,- CV V 1[) c0 111 N O .1-O V V V V O) O) N O O O LO N V ,- N n co (O , V N 117 Q) O N c0 N CO, p co - N c0 in (O N N u -i O -__-_-'_.. a V O V N I OI O 1- CO 1 CO (•7 p N'. c•) ,-1 0 V N (h n ('7 co (•7 (p - co 1- (O O 0 CO - O V N - - VIN ('7 00 co' 1- O N N (`7 V N O ,- O O O IL7. O, I: O c0 CO 1- V N co'. V 0 0,- V O' O O. c0 V O COOro N co p) cc co 0 N co 1\ 0 (O co 0.-.- N O O i 1� O) co N LO n W c9 to c`) co O O O i) N 1- V 0 N OTV O 1f7 1- co M co 0 N 0 O O (O O O'. O V 0 C) O O� n' ,-1 O N a O O O- O' 0 O c0 0 N O I co 6 O n OI 1: O 1- 01 1- O'I O) c0 1- 0 0 N N n co O m - (•7 O - oi O O O O O c0 co O of # i. I cCV o c0 .i W O)'. V LO (`7 1 V O. V O.. Vco O V CO O N N O 0) c0 (`7 0 a 0 o M c,O 1•) OO 10 O 15 N — (o O,CO N 1-- O 19,206,630.55 23,073,418.15_ 57,334,644.18 $110,335,004.00 BOTC balance eams LGIP rate + 25 bps or 2%, whichever rah 3.840% Y CN FA FA 0 H H L adds Z 00000<<ZZ 0000?0000 L. <0 <<LL Z < HueH+� u m n m m o- V m m' m' 7 m m m c m Elec - CN 36962GS62 j WF 31331TKB6 i`RB `. d Z .y 7 () co 11 Q n Csi 1, In } X CO (`7 c> 0 X �7 ( h ' C.0 O) V °) N Q CV co co L7 CO C) co X CO 1 r) O) Z 1- CO I c) 31398AVL3 1 31398AVL3 I 7 a. o — O 0.`v v 0 a+ E t Z' co c - 00 p 0 U . .. C C m co ZU . co U -. (Dm U 6> 2 c N 0: Q 0 npp v 8' n a) c..) UIUIa U N 'U80 8 .-y C m 0 n N v U U Y m pN 01 U N t pZQ U 1 Ne Cu) coc m N f y' Umpqua Bank Bankers' Acceptances Commercial Paper Corporate Notes Federal Akencies Time Certificates of Dei US Treasuries 1 a+ d c N - y a) a m m N O j 0 Y 0 o o C C d C o C _j m Il m m C f CO -J a ECT C -I 2 2 2 C V Z W Y 1 li 1 — r > C o C' 'o -0 E 2= f4 _) i o u_ .) LL i s F o U co m m11 00:00 S N• ns E m-0 7 03 J co m t LL E 0 2 2 u_ 2 u_ (� a)li 0 LL 2 LL E D 0 0 =11Z u_ u_ Z u_ Z u_ 1� m12 0 i u_ w J R ca F I I , Memorandum Date: October 26, 2009 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find September 2009 financial reports for the following funds: General (001), Community Justice — Juvenile (230), Sheriffs (255, 701, 702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705) and Health Benefits Trust (675). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY Coll. % RESOURCES: Beg. Net Working Capital $ 6,050,000 $ 6,775,995 $ 725,995 100% 112% $ 6,050,000 $ 6,775,995 $ 725,995 Revenues Property Taxes 4,955,712 533,313 (4,422,399) 25% 3% a) 19,822,847 19,822,847 Gen. Rev. - excl. Taxes 730,366 1,465,400 735,034 25% 50% b) 2,921,462 2,921,462 Assessor 205,176 202,128 (3,048) 25% 25% c) 820,704 820,704 County Clerk 260,793 370,452 109,659 25% 36% d) 1,043,171 1,043,171 BOPTA 3,448 3,906 458 25% 28% c) 13,791 13,791 District Attorney 83,200 87,424 4,224 25% 26% 332,800 332,800 Finance/Tax 46,762 56,506 9,744 25% 30% c) 187,049 187,049 Veterans 17,548 (17,548) 25% 0% 70,192 70,192 Property Management 21,613 21,612 (1) 25% 25% 86,450 86,450 Grant Projects 500 501 1 25% 25% 2,000 2,000 Total Revenues 6,325,118 2,741,242 (3,583,876) 25% 11% 25,300,466 25,300,466 TOTAL RESOURCES 12,375,118 9,517,237 (2,857,881) 25% 30% 31,350,466 32,076,461 725,995 REQUIREMENTS: Expenditures Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Non -Departmental Contingency Exp. % 822,658 766,319 56,339 25% 23% 3,290,631 3,290,631 365,176 284,080 81,096 25% 19% 1,460,704 1,460,704 14,927 14,332 595 25% 24% 59,708 59,708 1,146,816 1,068,968 77,848 25% 23% 4,587,263 4,587,263 186,618 193,824 (7,206) 25% 26% 746,471 746,471 56,425 53,530 2,895 25% 24% 225,701 225,701 59,921 57,094 2,827 25% 24% 239,685 239,685 26,418 25,352 1,066 25% 24% 105,673 105,673 403,252 182,987 220,265 25% 11% 1,613,006 1,613,006 1,523,678 1,523,678 25% 0% 6,094,713 6,094,713 4,605,889 2,646,486 1,959,403 25% 14% 18,423,555 12,328,842 6,094,713 Transfers Out 3,231,728 3,158,643 73,085 25% 24% 12,926,911 12,926,911 TOTAL REQUIREMENTS 7,837,617 5,805,129 2,032,488 25% 19% 31,350,466 25,255,753 6,094,713 NET (Resources - Requirements) 4,537,501 3,712,108 (825,393) - 6,820,708 6,820,708 a) Approximately 85% of the property taxes are collected in October and November b) Includes annual PILT payment of $467,230. c) Includes 1st Quarter A & T Grant: Assessor -$197,517, Tax -$46,518 and BOPTA -$3,906. d) Significant foreclosure and refinancing recordings. Year End $ Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 6,050,000 $ 6,775,995 $ 725,995 100% 112% $ 6,050,000 $ 6,775,995 $ 725,995 Revenues Property Taxes 4,955,712 533,313 (4,422,399) 25% 3% a) 19,822,847 19,822,847 Gen. Rev. - excl. Taxes 730,366 1,465,400 735,034 25% 50% b) 2,921,462 2,921,462 Assessor 205,176 202,128 (3,048) 25% 25% c) 820,704 820,704 County Clerk 260,793 370,452 109,659 25% 36% d) 1,043,171 1,043,171 BOPTA 3,448 3,906 458 25% 28% c) 13,791 13,791 District Attorney 83,200 87,424 4,224 25% 26% 332,800 332,800 Finance/Tax 46,762 56,506 9,744 25% 30% c) 187,049 187,049 Veterans 17,548 (17,548) 25% 0% 70,192 70,192 Property Management 21,613 21,612 (1) 25% 25% 86,450 86,450 Grant Projects 500 501 1 25% 25% 2,000 2,000 Total Revenues 6,325,118 2,741,242 (3,583,876) 25% 11% 25,300,466 25,300,466 TOTAL RESOURCES 12,375,118 9,517,237 (2,857,881) 25% 30% 31,350,466 32,076,461 725,995 REQUIREMENTS: Expenditures Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Non -Departmental Contingency Exp. % 822,658 766,319 56,339 25% 23% 3,290,631 3,290,631 365,176 284,080 81,096 25% 19% 1,460,704 1,460,704 14,927 14,332 595 25% 24% 59,708 59,708 1,146,816 1,068,968 77,848 25% 23% 4,587,263 4,587,263 186,618 193,824 (7,206) 25% 26% 746,471 746,471 56,425 53,530 2,895 25% 24% 225,701 225,701 59,921 57,094 2,827 25% 24% 239,685 239,685 26,418 25,352 1,066 25% 24% 105,673 105,673 403,252 182,987 220,265 25% 11% 1,613,006 1,613,006 1,523,678 1,523,678 25% 0% 6,094,713 6,094,713 4,605,889 2,646,486 1,959,403 25% 14% 18,423,555 12,328,842 6,094,713 Transfers Out 3,231,728 3,158,643 73,085 25% 24% 12,926,911 12,926,911 TOTAL REQUIREMENTS 7,837,617 5,805,129 2,032,488 25% 19% 31,350,466 25,255,753 6,094,713 NET (Resources - Requirements) 4,537,501 3,712,108 (825,393) - 6,820,708 6,820,708 a) Approximately 85% of the property taxes are collected in October and November b) Includes annual PILT payment of $467,230. c) Includes 1st Quarter A & T Grant: Assessor -$197,517, Tax -$46,518 and BOPTA -$3,906. d) Significant foreclosure and refinancing recordings. RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065 -Court Assess. Discovery Fee Food Subsidy OYA Basic & Diversion Inmate/Prisoner Housing Inmate Commissary Fees Contract Payments Miscellaneous MIP Diversion Fees Interest on Investments Leases Grants - Private Level 7 Crime Prevention Services Total Revenues Transfers In -General Fund TOTAL RESOURCES COMM JUSTICE -JUVENILE Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 1,085,000 7,944 15,000 4,000 7,500 83,113 15,000 200 52,035 75 250 3,250 612 17,000 5,000 Budget Year End Projection Variance $1,200,041 $ 115,041 100% 111% $ 1,085,000 $1,200,041 $ 115,041 REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services Materials and Services Capital Outlay Juvenile Resource Center Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 210,979 1,385,797 2,681,776 (7,944) 25% 0% a) 12,434 (2,566) 25% 21% 4,281 281 25% 27% 5,090 (2,410) 25% 17% (83,113) 25% 0% a) 21,900 6,900 25% 37% b) (200) 25% 0% 7,877 (44,158) 25% 4% c) 20 (55) 25% 7% 125 (125) 25% 13% 5,856 2,606 25% 45% 600 (12) 25% 25% 195 195 25% n/a (17,000) 25% n/a a) (5,000) 25% 0% a) 58,378 (152,601) 25% 7% 1,385,796 (1) 25% 25% 2,644,215 (37,561) 25% 35% Exp. % 31,775 60,000 16,000 30,000 332,450 60,000 800 208,141 300 1,000 13,000 2,448 68,000 20,000 31,775 60,000 16,000 30,000 340,076 80,000 800 104,000 300 1,000 16,000 2,448 195 68,000 20,000 7,626 20,000 (104,141) 3,000 195 843,914 5,543,186 7,472,100 770,594 (73,320) 41,721 5,543,186 7,513,821 707,538 693,023 14,515 25% 24% 2,830,152 2,830,152 330,524 234,274 96,250 25% 18% 1,322,097 1,322,097 25 25 25% 0% 100 100 633,039 569,106 63,933 25% 22% 2,532,154 2,532,154 46,226 56,075 (9,849) 25% 30% d) 184,903 184,903 25 25 25% 0% 100 100 150,649 150,649 25% n/a 602,594 602,594 1,868,026 1,552,478 315,548 25% 21% 7,472,100 6,869,406 602,694 813,750 1,091,737 277,987 644,415 644,415 a) Reimbursements requested quarterly. b) Utilization of housing for juveniles by Crook County projected to exceed original estimates. c) Actual BRS revenue received for the month of July. Projection reduced to reflect actual youth count at half of original estimate. d) Negative variance due to an annual subscription payment and appliance purchase early in the fiscal year. SHERIFF - Fund 255 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. RESOURCES: Beg. Net Working Capital $ Revenues Law Enf Dist Countywide Law Enf Dist Rural Interest Total Revenues 5,060,734 3,179,331 $ 183,677 $ 183,677 100% 3,975,041 2,665,196 10,050 (1,085,693) (514,135) 10,050 8,240,065 TOTAL RESOURCES 8,240,065 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 Other Law Enforcement Svcs Non -Departmental Contingency Transfers Out 490,297 181,740 349,471 420,582 1,893,144 160,591 2,261,228 53,977 47,018 277,173 684,461 75,013 131,926 115,761 962,685 6,650,287 (1,589,778) 25% 25% 25% 25% n/a $ $ 183,677 1 183,677 20% a) 20,242,936 19,157,243 ;1,085,693) 21% a) 12,717,322 12,203,188 (514,135) n/a 10,050 10,050 20% 32,960,258 31,370,481 (1,589,778) 6,833,964 (1,406,101) 25% 21% 32,960,258 31,554,157 (1,406,101) 516,178 192,875 454,490 384,735 1,728,424 148,084 1,943,916 47,280 41,743 276,787 570,095 76,836 120,533 15,762 (25,881) (11,135) (105,019) 35,847 164,720 12,507 317,312 6,697 5,275 386 114,366 (1,823) 11,393 99,999 962,685 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% Exp. % 26% 27% 33% b) 23% 23% c) 23% 21% c) 22% 22% 25% 21% c) 26% 23% 3% n/a 135,000 122,500 12,500 25% 23% TOTAL REQUIREMENTS 8,240,067 NET (Resources - Requirements) 1,961,188 726,961 1,397,884 1,682,327 7,572,575 642,363 9,044,909 215,908 188,071 1,108,690 2,737,842 300,053 527,702 463,044 3,850,741 1,961,088 726,961 1,397,884 1,682,327 7,472,575 642,263 8,944,909 215,808 188,071 1,108,690 2,637,742 299,953 527,602 463,044 100 100,000 100 100,000 100 100,100 100 100 - 3,850,741 540,000 540,000 6,640,238 1,599,829 25% 20% 32,960,258 28,808,917 4,151,341 (2) 193,726 193,728 - 2,745,240 2,745,240 a) Revenue from LED's based on actual expendiuture and adjusted quarterly. Projection is based on 1st quarter act b) Year to date actual includes annual amount ($260,405) of transfer to Fund 245 Communications System c) Unfilled open positions resulting in less than planned personnel expenses. Year End Budget Projection Variance n/a $ $ 183,677 1 183,677 20% a) 20,242,936 19,157,243 ;1,085,693) 21% a) 12,717,322 12,203,188 (514,135) n/a 10,050 10,050 20% 32,960,258 31,370,481 (1,589,778) 6,833,964 (1,406,101) 25% 21% 32,960,258 31,554,157 (1,406,101) 516,178 192,875 454,490 384,735 1,728,424 148,084 1,943,916 47,280 41,743 276,787 570,095 76,836 120,533 15,762 (25,881) (11,135) (105,019) 35,847 164,720 12,507 317,312 6,697 5,275 386 114,366 (1,823) 11,393 99,999 962,685 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% Exp. % 26% 27% 33% b) 23% 23% c) 23% 21% c) 22% 22% 25% 21% c) 26% 23% 3% n/a 135,000 122,500 12,500 25% 23% TOTAL REQUIREMENTS 8,240,067 NET (Resources - Requirements) 1,961,188 726,961 1,397,884 1,682,327 7,572,575 642,363 9,044,909 215,908 188,071 1,108,690 2,737,842 300,053 527,702 463,044 3,850,741 1,961,088 726,961 1,397,884 1,682,327 7,472,575 642,263 8,944,909 215,808 188,071 1,108,690 2,637,742 299,953 527,602 463,044 100 100,000 100 100,000 100 100,100 100 100 - 3,850,741 540,000 540,000 6,640,238 1,599,829 25% 20% 32,960,258 28,808,917 4,151,341 (2) 193,726 193,728 - 2,745,240 2,745,240 a) Revenue from LED's based on actual expendiuture and adjusted quarterly. Projection is based on 1st quarter act b) Year to date actual includes annual amount ($260,405) of transfer to Fund 245 Communications System c) Unfilled open positions resulting in less than planned personnel expenses. RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants State Grant Transp. of State Wards SB 1145 Des. Cty Video Lottery Grant Des Cty Court Security Des Cty Juvenile Contract Title 111 Reimbursement Transport DC Fair & Expo Center Inmate Commissary Fees Work Center Work Crews Concealed Handgun Classes Soc Sec Incentive -Fed Miscellaneous Oregon Mentors Medical Services Reimb Restitution Sheriff Fees Interest Interest on Unsegregated Rentals Donations Total Revenues SHERIFF 701 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 2,470,519 3,704,926 125,000 8,750 11,289 1,250 430,298 1,250 32,250 750 37,500 500 15,000 10,613 1,500 1,250 1,000 1,250 3,000 263 40,000 7,083 883 7,499 $ 3,343,461 $ 872,942 25% 387,241 600 18,563 483,834 32,138 1,318 2,100 5,982 9,390 2,050 3,400 608 1,902 2,668 424 54,472 5,021 263 42,442 50 n!a $ 2,470,519 $ 3,343,461 $ 872,942 (3,704,926) 25% 0% a) 262,241 25% (8,150) 25% 2% 7,274 25% 41% (1,250) 25% 0% 53,536 25% 28% b) (1,250) 25% n/a (112) 25% 25% (750) 25% 0% (37,500) 25% n/a 818 25% n/a 2,100 25% n/a (9,018) 25% 10% (1,223) 25% 22% 550 25% 34% 2,150 25% 68% (392) 25% 15% 652 25% n/a (332) 25% 22% 161 25% 40% 14,472 25% 34% (2,062) 25% 18% (620) 25% 7% 34,943 25% 141% c) 50 25% n/a 77% 4,443,104 1,054,466 TOTAL RESOURCES 6,913,623 4,397,927 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 5,060,735 (3,388,638) 25% 6% (2,515,696) 14,819,703 500,000 35,000 45,156 5,000 1,721,192 5,000 129,000 3,000 150,000 2,000 60,000 42,450 6,000 5,000 4,000 5,000 12,000 1,050 160,000 28,333 3,533 30,000 14,819,703 500,000 35,000 45,156 5,000 1,935,336 214,144 5,000 129,000 3,000 150,000 2,000 3,000 3,000 60,000 42,450 6,000 5,000 4,000 5,000 12,000 1,050 160,000 28,333 3,533 51,236 21,236 50 50 17,772,417 18,010,847 238,430 25% 22% 20,242,936 21,354,308 1,111,372 Exp. % 3,975,041 1,085,694 25% 20% d) 20,242,936 19,157,243 1,085,693 TOTAL REQUIREMENTS 5,060,735 3,975,041 1,085,694 25% 20% 20,242,936 19,157,243 1,085,693 NET (Resources - Requirements) 1,852,888 422,886 (1,430,002) - 2,197,065 2,197,065 a) Approximately 85% of the property taxes are collected in October and November. b) Actual State reimbursement for 1145 inmate housing will exceed amount estimated for the budget. c) FBI relocation from Sheriffs Office has been delayed resulting in 4 months of additional rental revenue. d) Payment to Sheriffs Office based on actual expendiuture and adjusted quarterly. Projection is based on 1st quarter actual. Year End Budget Projection Variance n!a $ 2,470,519 $ 3,343,461 $ 872,942 (3,704,926) 25% 0% a) 262,241 25% (8,150) 25% 2% 7,274 25% 41% (1,250) 25% 0% 53,536 25% 28% b) (1,250) 25% n/a (112) 25% 25% (750) 25% 0% (37,500) 25% n/a 818 25% n/a 2,100 25% n/a (9,018) 25% 10% (1,223) 25% 22% 550 25% 34% 2,150 25% 68% (392) 25% 15% 652 25% n/a (332) 25% 22% 161 25% 40% 14,472 25% 34% (2,062) 25% 18% (620) 25% 7% 34,943 25% 141% c) 50 25% n/a 77% 4,443,104 1,054,466 TOTAL RESOURCES 6,913,623 4,397,927 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 5,060,735 (3,388,638) 25% 6% (2,515,696) 14,819,703 500,000 35,000 45,156 5,000 1,721,192 5,000 129,000 3,000 150,000 2,000 60,000 42,450 6,000 5,000 4,000 5,000 12,000 1,050 160,000 28,333 3,533 30,000 14,819,703 500,000 35,000 45,156 5,000 1,935,336 214,144 5,000 129,000 3,000 150,000 2,000 3,000 3,000 60,000 42,450 6,000 5,000 4,000 5,000 12,000 1,050 160,000 28,333 3,533 51,236 21,236 50 50 17,772,417 18,010,847 238,430 25% 22% 20,242,936 21,354,308 1,111,372 Exp. % 3,975,041 1,085,694 25% 20% d) 20,242,936 19,157,243 1,085,693 TOTAL REQUIREMENTS 5,060,735 3,975,041 1,085,694 25% 20% 20,242,936 19,157,243 1,085,693 NET (Resources - Requirements) 1,852,888 422,886 (1,430,002) - 2,197,065 2,197,065 a) Approximately 85% of the property taxes are collected in October and November. b) Actual State reimbursement for 1145 inmate housing will exceed amount estimated for the budget. c) FBI relocation from Sheriffs Office has been delayed resulting in 4 months of additional rental revenue. d) Payment to Sheriffs Office based on actual expendiuture and adjusted quarterly. Projection is based on 1st quarter actual. SHERIFF 702 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $1,287,473 $ 1,433,708 $ 146,235 25% Revenues Tax Revenues - Current 1,809,925 - (1,809,925) 25% Tax Revenues - Prior 59,750 197,422 137,672 25% Federal Grants 500 5,212 4,712 25% US Forest Service 19,125 12,750 (6,375) 25% State Grant 46,908 12,212 (34,696) 25% SB #1065 Court Assessment 16,750 12,434 (4,316) 25% Marine Board License Fee 31,117 - (31,117) 25% Des Cty General Fund Grnt 215,791 10,000 (205,791) 25% Des Cty Transient Room Tax 446,709 446,709 25% City of Sisters 105,004 104,004 (1,000) 25% Des Cty Tax/Fin Contract 250 - (250) 25% Des Cty CDD Contract 6,796 6,796 - 25% Des Cty Solid Waste Contr 20,387 20,387 25% Des Cty Clerk/Election 500 54 (446) 25% School Districts 25,000 (25,000) 25% Security & Traffic Reimb 3,250 1,386 (1,864) 25% Seat Belt Program 1,500 2,500 1,000 25% Miscellaneous 2,500 3,172 672 25% Sheriff Fees 1,250 3,228 1,978 25% Court Fines & Fees 21,250 29,429 8,179 25% Impound Fees 18,750 6,100 (12,650) 25% Restitution - Street Crimes - 500 500 25% Seizure/Forfeiture 1,122 1,122 25% Interest 2,500 92 (2,408) 25% Interest on Unsegregated 450 128 (322) 25% Sale of Reportable Assets 7,254 7,254 25% Sale of Equip & Material 1,500 (1,500) 25% Total Revenues 2,857,462 882,891 (1,974,571) 25% TOTAL RESOURCES n/a $ 1,287,473 $ 1,433,708 $ 146,235 0% a) 83% 261% 17% 7% 19% 0% 1% 25% 25% b) 0% 25% 25% 3% n/a 11% 42% 32% 65% 35% 8% n/a n/a 1% 7% n/a 0% 7,239,702 239,000 2,000 76,500 187,633 67,000 124,468 863,163 1,786,837 420,015 1,000 27,183 81,548 2,000 100,000 13,000 6,000 10,000 5,000 85,000 75,000 10,000 1,800 6,000 7,239,702 239,000 5,212 3,212 76,500 187,633 67,000 124,468 863,163 1,786,837 416,016 (3,999) 1,000 27,183 81,548 2,000 100,000 13,000 6,000 10,000 5,000 85,000 75,000 500 500 2,500 2,500 10,000 1,800 10,000 10,000 6,000 8% 11,429,849 11,442,062 12,213 4,144,935 2,316,599 (1,828,336) 25% 18% 12,717,322 12,875,770 158,448 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 3,179,331 TOTAL REQUIREMENTS NET (Resources - Requirements) 3,179,331 2,665,196 Exp. % 514,135 25% 21% c) 12,717,322 12,203,188 514,135 2,665,196 514,135 25% 965,604 (348,597) (1,314,201) 21% 12,717,322 12,203,188 514,135 672,582 672,582 a) Approximately 85% of the property taxes are collected in October and November. b) Actual escalation increase to Sisters law enforcement contract will be Tess than estimated for the budget. c) Payment to Sheriff's Office based on actual expendiuture and adjusted quarterly. Projection is based on 1st quarter actuo-. I. Year End Budget Projection Variance n/a $ 1,287,473 $ 1,433,708 $ 146,235 0% a) 83% 261% 17% 7% 19% 0% 1% 25% 25% b) 0% 25% 25% 3% n/a 11% 42% 32% 65% 35% 8% n/a n/a 1% 7% n/a 0% 7,239,702 239,000 2,000 76,500 187,633 67,000 124,468 863,163 1,786,837 420,015 1,000 27,183 81,548 2,000 100,000 13,000 6,000 10,000 5,000 85,000 75,000 10,000 1,800 6,000 7,239,702 239,000 5,212 3,212 76,500 187,633 67,000 124,468 863,163 1,786,837 416,016 (3,999) 1,000 27,183 81,548 2,000 100,000 13,000 6,000 10,000 5,000 85,000 75,000 500 500 2,500 2,500 10,000 1,800 10,000 10,000 6,000 8% 11,429,849 11,442,062 12,213 4,144,935 2,316,599 (1,828,336) 25% 18% 12,717,322 12,875,770 158,448 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 3,179,331 TOTAL REQUIREMENTS NET (Resources - Requirements) 3,179,331 2,665,196 Exp. % 514,135 25% 21% c) 12,717,322 12,203,188 514,135 2,665,196 514,135 25% 965,604 (348,597) (1,314,201) 21% 12,717,322 12,203,188 514,135 672,582 672,582 a) Approximately 85% of the property taxes are collected in October and November. b) Actual escalation increase to Sisters law enforcement contract will be Tess than estimated for the budget. c) Payment to Sheriff's Office based on actual expendiuture and adjusted quarterly. Projection is based on 1st quarter actuo-. I. RESOURCES: Beg. Net Working Capital Revenues Medicare Reimbursement State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants Patient Insurance Fees Health Dept/Patient Fees Vital Records -Birth Vital Records -Death Interest on Investments Donations Interfund Contract Administrative Fee Total Revenues Transfers In -Reserve Fund Transfers In -General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) PUBLIC HEALTH Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % CoII. % $ 900,000 $ 1,120,355 $ 220,355 100% 124% $ 900,000 $ 1,120,355 $ 220,355 1,000 (1,000) 25% 0% 4,000 4,000 455,561 416,112 (39,449) 25% 23%a),e) 1,822,242 2,332,439 510,197 8,684 - (8,684) 25% 0% 34,737 34,737 53,310 54,578 1,268 25% 26% 213,240 213,240 75,750 93,811 18,061 25% 31% 303,000 303,000 118,750 94,903 (23,847) 25% 20% b) 475,000 475,000 22,254 22,254 25% n/a c) 22,254 22,254 33,450 32,875 (575) 25% 25% 133,800 133,800 38,038 36,149 (1,889) 25% 24% 152,150 152,150 9,000 8,320 (680) 25% 23% 36,000 36,000 24,500 26,450 1,950 25% 27% 98,000 98,000 9,500 4,974 (4,526) 25% 13% 38,000 38,000 2,200 1,918 (282) 25% 22% 8,800 8,800 32,944 (32,944) 25% 0% 131,774 131,774 6,750 6,750 25% 25% 27,000 27,000 869,437 799,094 (70,343) 25% 23% 3,477,743 4,010,194 532,451 6,250 (6,250) 25% 0% 25,000 25,000 579,441 579,441 - 25% 25% 2,317,765 2,317,765 2,355,128 2,498,890 150,012 25% 37% 6,720,508 7,473,314 752,806 Exp. % 1,053,796 1,023,767 30,029 25% 24%d),e) 4,215,182 4,584,151 (368,969) 357,093 298,635 58,458 25% 21% 1,428,371 1,784,531 (356,160) 4,226 4,226 25% 0% 16,902 16,902 37,500 37,500 - 25% 25% 150,000 150,000 227,513 227,513 25% n/a 910,053 910,053 1,680,128 1,359,902 320,226 25% 20% 6,720,508 6,535,584 184,924 675,000 1,138,988 470,238 937,730 937,730 a) State Grant projection adjusted to actual FY 2010 contract. b) Payments are received one month in arrears. c) Grants for HIV and Chronic Care were not included in FY 2010 budget. d) Projection based on currently unfilled positions and anticipated reduction in budgeted FTE. e) Projection increases due to LAUNCH grant award totaling $607,686. Year End Budget Projection Variance $ 900,000 $ 1,120,355 $ 220,355 100% 124% $ 900,000 $ 1,120,355 $ 220,355 1,000 (1,000) 25% 0% 4,000 4,000 455,561 416,112 (39,449) 25% 23%a),e) 1,822,242 2,332,439 510,197 8,684 - (8,684) 25% 0% 34,737 34,737 53,310 54,578 1,268 25% 26% 213,240 213,240 75,750 93,811 18,061 25% 31% 303,000 303,000 118,750 94,903 (23,847) 25% 20% b) 475,000 475,000 22,254 22,254 25% n/a c) 22,254 22,254 33,450 32,875 (575) 25% 25% 133,800 133,800 38,038 36,149 (1,889) 25% 24% 152,150 152,150 9,000 8,320 (680) 25% 23% 36,000 36,000 24,500 26,450 1,950 25% 27% 98,000 98,000 9,500 4,974 (4,526) 25% 13% 38,000 38,000 2,200 1,918 (282) 25% 22% 8,800 8,800 32,944 (32,944) 25% 0% 131,774 131,774 6,750 6,750 25% 25% 27,000 27,000 869,437 799,094 (70,343) 25% 23% 3,477,743 4,010,194 532,451 6,250 (6,250) 25% 0% 25,000 25,000 579,441 579,441 - 25% 25% 2,317,765 2,317,765 2,355,128 2,498,890 150,012 25% 37% 6,720,508 7,473,314 752,806 Exp. % 1,053,796 1,023,767 30,029 25% 24%d),e) 4,215,182 4,584,151 (368,969) 357,093 298,635 58,458 25% 21% 1,428,371 1,784,531 (356,160) 4,226 4,226 25% 0% 16,902 16,902 37,500 37,500 - 25% 25% 150,000 150,000 227,513 227,513 25% n/a 910,053 910,053 1,680,128 1,359,902 320,226 25% 20% 6,720,508 6,535,584 184,924 675,000 1,138,988 470,238 937,730 937,730 a) State Grant projection adjusted to actual FY 2010 contract. b) Payments are received one month in arrears. c) Grants for HIV and Chronic Care were not included in FY 2010 budget. d) Projection based on currently unfilled positions and anticipated reduction in budgeted FTE. e) Projection increases due to LAUNCH grant award totaling $607,686. RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses Divorce Filing Fees Domestic Partnership Fee Federal Grants State Grants State Miscellaneous Title 19 Liquor Revenue School Districts Miscellaneous Patient Insurance Fees Patient Fees Interest on Investments Rentals Donations Interfund Contract Administrative Fee Comm. on Children & Fam Crime Prevention Services Total Revenues Transfers In -General Fund Transfers In -Other BEHAVIORAL HEALTH Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance $ 2,725,000 $ 2,589,996 $ (135,004) 100% 95% $ 2,725,000 $ 2,589,996 $ (135,004) 1,375 31,250 500 24,955 1,152,810 46,179 75,176 26,500 17,500 10,200 61,875 2,875 8,000 4,125 750 780 758,739 5,500 31,750 2,185 810 25% 40% 5,500 5,500 31,689 439 25% 25% 125,000 125,000 30 (470) 25% 2% 2,000 2,000 - (24,955) 25% 0% a) 99,819 99,819 1,540,071 387,261 25% 33% b) 4,611,239 5,351,224 739,985 5,155 (41,024) 25% 3% 184,716 184,716 - (75,176) 25% 0% c) 300,705 300,705 14,320 (12,180) 25% 14% 106,000 106,000 26,700 9,200 25% 38% 70,000 88,800 18,800 4,342 (5,858) 25% 11% 40,800 40,800 35,748 (26,127) 25% 14% 247,500 247,500 1,176 (1,699) 25% 10% 11,500 11,500 13,099 5,099 25% 41% 32,000 32,000 1,750 (2,375) 25% 11% 16,500 16,500 7,000 6,250 25% 233% 3,000 7,000 4,000 (780) 25% 0% 3,120 3,120 736,239 (22,500) 25% 24% 3,034,954 3,031,954 (3,000) (5,500) 25% 0% 22,000 (22,000) - (31,750) 25% 0% a) 127,000 127,000 2,260,839 329,040 63,909 2,419,504 329,040 90,783 158,665 26,874 TOTAL RESOURCES 5,378,788 REQUIREMENTS: Expenditures Personal Services 1,787,312 Materials and Services 1,013,379 Capital Outlay 20,000 Transfers Out 37,500 Contingency 476,846 25% 27% 9,043,353 9,781,138 737,785 25% 25% 1,316,158 1,316,158 - 25% 36% 255,636 363,129 107,493 5,429,323 50,535 25% 41% 13,340,147 14,050,421 710,274 1,733,110 574,283 37,500 Exp. % 54,202 25% 24% 7,149,249 7,890,661 (741,412) 439,096 25% 14% 4,053,514 4,053,514 20,000 25% 0% 80,000 80,000 25% 25% 150,000 150,000 476,846 25% n/a 1,907,384 TOTAL REQUIREMENTS 3,335,037 2,344,893 990,144 25% 18% 13,340,147 12,174,175 NET (Resources - Requirements) 2,043,751 1,907,384 1,165,972 3,084,430 1,040,679 1,876,246 1,876,246 a) Grant billing received quarterly, in arrears. b) Dept of Human Services Grant projected at amended contract amount for FY 2010. c) Delay in payment due to problems with the State MMIS software system. COMMUNITY DEVELOPMENT Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ 413,471 $ 629,659 $ 216,188 100% 152% $ 413,471 $ 629,659 216,188 Revenues Admin -Operations 913 5,819 4,906 25% 159% a) 3,650 23,000 19,350 Admin -GIS 519 275 (244) 25% 13% b) 2,075 38,275 36,200 Admin -Code Enforcement 47,363 44,523 (2,840) 25% 24% c) 189,450 178,000 (11,450) Building Safety 243,694 243,147 (547) 25% 25% c) 974,775 972,500 (2,275) Electrical 70,125 75,586 5,461 25% 27% d) 280,500 302,300 21,800 Contract Services 63,875 14,514 (49,361) 25% 6% e) 255,500 84,100 (171,400) Env Health -On Site Prog 73,213 58,070 (15,143) 25% 20% c) 292,850 232,200 (60,650) Env Health-Lic Facilities 172,619 58,675 (113,944) 25% 8% f) 690,475 690,475 Env Health - Drinking H2O 23,828 23,176 (652) 25% 24% g) 95,311 95,311 Planning -Current 246,038 214,759 (31,279) 25% 22% h) 984,150 859,000 (125,150) Planning -Long Range 107,225 60,603 (46,622) 25% 14% 428,900 422,400 (6,500) Total Revenues 1,049,412 799,147 (250,265) 25% 19% 4,197,636 3,897,561 (300,075) Trans In -GF 304,157 304,158 1 0% n/a 1,216,627 1,216,627 Trans In -GF for Lng Rng Ping 75,000 75,000 - 0% n/a 300,000 300,000 Trans In -Other 25 (25) 0% 0% 100 (100) TOTAL RESOURCES 1,842,065 1,807,964 (34,101) 25% 30% 6,127,834 6,043,847 (83,987) REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations 427,028 418,214 8,814 25% 24% 1,708,112 1,708,112 Admin -GIS 53,902 50,763 3,139 25% 24% 215,606 215,606 Admin -Code Enforcement 45,242 43,741 1,501 25% 24% 180,969 180,969 Building Safety 181,286 175,047 6,239 25% 24% 725,145 725,145 Electrical 51,680 49,444 2,236 25% 24% 206,719 206,719 Contract Services 66,195 63,278 2,917 25% 24% 264,781 264,781 Env Health -On Site Pgm 60,172 57,134 3,038 25% 24% 240,687 240,687 Env Health-Lic Facilities 123,987 122,731 1,256 25% 25% 495,946 495,946 Env Health - Drinking H2O 20,150 19,513 637 25% 24% 80,598 80,598 Planning -Current 202,446 193,788 8,658 25% 24% 809,783 809,783 Planning -Long Range 137,957 105,114 32,843 25% 19% 551,828 551,828 Transfers Out (D/S Fund) 44,415 44,415 0% 25% 177,660 177,660 Contingency 117,500 117,500 25% n/a 470,000 Exp. % 470,000 TOTAL REQUIREMENTS 1,531,960 1,343,182 188,778 25% 22% 6,127,834 5,657,834 470,000 NET (Resources - Requirements) 310,105 464,782 154,677 386,013 386,013 Revenues 799,147 3,897,561 Expenditures 1,343,182 5,657,834 Net from Operations (544,035) (1,760,273) a) Revenues are higher than budgeted due to interest earnings on positive fund balance. b) Custom GIS work revenue sporadic. Includes $37,175 reimbursement from IT -Web Programmer. c) Projections are slightly below budget. On -Site work volume has slowed significantly. d) Business volume and revenue have thus far exceeded expectations. e) Significant drop-off in City of Redmond work. f) Revenue is received primarily in December through February following mailing of license renewal statements. g) Payments from State DHS are received irregularly. h) Significant slowdown in land use applications. Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 413,471 $ 629,659 $ 216,188 100% 152% $ 413,471 $ 629,659 216,188 Revenues Admin -Operations 913 5,819 4,906 25% 159% a) 3,650 23,000 19,350 Admin -GIS 519 275 (244) 25% 13% b) 2,075 38,275 36,200 Admin -Code Enforcement 47,363 44,523 (2,840) 25% 24% c) 189,450 178,000 (11,450) Building Safety 243,694 243,147 (547) 25% 25% c) 974,775 972,500 (2,275) Electrical 70,125 75,586 5,461 25% 27% d) 280,500 302,300 21,800 Contract Services 63,875 14,514 (49,361) 25% 6% e) 255,500 84,100 (171,400) Env Health -On Site Prog 73,213 58,070 (15,143) 25% 20% c) 292,850 232,200 (60,650) Env Health-Lic Facilities 172,619 58,675 (113,944) 25% 8% f) 690,475 690,475 Env Health - Drinking H2O 23,828 23,176 (652) 25% 24% g) 95,311 95,311 Planning -Current 246,038 214,759 (31,279) 25% 22% h) 984,150 859,000 (125,150) Planning -Long Range 107,225 60,603 (46,622) 25% 14% 428,900 422,400 (6,500) Total Revenues 1,049,412 799,147 (250,265) 25% 19% 4,197,636 3,897,561 (300,075) Trans In -GF 304,157 304,158 1 0% n/a 1,216,627 1,216,627 Trans In -GF for Lng Rng Ping 75,000 75,000 - 0% n/a 300,000 300,000 Trans In -Other 25 (25) 0% 0% 100 (100) TOTAL RESOURCES 1,842,065 1,807,964 (34,101) 25% 30% 6,127,834 6,043,847 (83,987) REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations 427,028 418,214 8,814 25% 24% 1,708,112 1,708,112 Admin -GIS 53,902 50,763 3,139 25% 24% 215,606 215,606 Admin -Code Enforcement 45,242 43,741 1,501 25% 24% 180,969 180,969 Building Safety 181,286 175,047 6,239 25% 24% 725,145 725,145 Electrical 51,680 49,444 2,236 25% 24% 206,719 206,719 Contract Services 66,195 63,278 2,917 25% 24% 264,781 264,781 Env Health -On Site Pgm 60,172 57,134 3,038 25% 24% 240,687 240,687 Env Health-Lic Facilities 123,987 122,731 1,256 25% 25% 495,946 495,946 Env Health - Drinking H2O 20,150 19,513 637 25% 24% 80,598 80,598 Planning -Current 202,446 193,788 8,658 25% 24% 809,783 809,783 Planning -Long Range 137,957 105,114 32,843 25% 19% 551,828 551,828 Transfers Out (D/S Fund) 44,415 44,415 0% 25% 177,660 177,660 Contingency 117,500 117,500 25% n/a 470,000 Exp. % 470,000 TOTAL REQUIREMENTS 1,531,960 1,343,182 188,778 25% 22% 6,127,834 5,657,834 470,000 NET (Resources - Requirements) 310,105 464,782 154,677 386,013 386,013 Revenues 799,147 3,897,561 Expenditures 1,343,182 5,657,834 Net from Operations (544,035) (1,760,273) a) Revenues are higher than budgeted due to interest earnings on positive fund balance. b) Custom GIS work revenue sporadic. Includes $37,175 reimbursement from IT -Web Programmer. c) Projections are slightly below budget. On -Site work volume has slowed significantly. d) Business volume and revenue have thus far exceeded expectations. e) Significant drop-off in City of Redmond work. f) Revenue is received primarily in December through February following mailing of license renewal statements. g) Payments from State DHS are received irregularly. h) Significant slowdown in land use applications. RESOURCES: Beg. Net Working Capital Revenues Federal Reimbursements System Development Chrg Mineral Lease Royalties Forest Receipts State Grant Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Admin Recovery (SDC) Miscellaneous Road Vacations Interest on Investments Other Bank/LGIP Interest Interfund Contract Equipment Repairs Vehicle Repairs Vegetation Management Inter -fund: Forester Car Washes Car Rental Other Income Sale of Eqp & Material Total Revenues Trans In - CDD Trans In - Solid Waste Trans In - Transp SDC Trans In -Road Imp Res ROAD Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 4,871,665 122,500 2,500 620,500 103,869 2,000,000 56,250 62,500 2,500 2,500 125 32,500 250 12,500 175,000 68,750 22,500 8,750 5,500 625 200,000 $ 4,891,649 $ 19,984 100% 231 6,514 1,649,388 447 11,376 19,304 386 37,728 356 79,920 1,691 (122,500) 231 4,014 (620,500) (103,869) (350,612) (56,250) (62,500) (2,500) (2,500) 322 (21,124) (250) 6,804 386 (175,000) (31,022) (22,500) (8,750) (5,500) (625) 356 79,920 (198,309) 3,499,619 1,807,341 (1,692,278) 4,548 177,142 18,750 2,500 177,142 18,750 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 100% $ 4,871,665 $ 4,891,649 $ 19,984 0% n/a 65% 0% a) 0% 21% 0% b) 0% b) 0% b) n/a b) n/a 9% 0% 39% n/a 0% c) 14% 0% c) 0% c) 0% c) 0% n/a n/a 0% 490,000 10,000 2,482,000 415,477 8,000,000 225,000 250,000 10,000 10,000 500 130,000 1,000 50,000 700,000 275,000 90,000 35,000 22,000 2,500 800,000 490,000 925 10,000 2,482,000 415,477 8,000,000 225,000 250,000 10,000 10,000 500 130,000 1,000 50,000 1,500 700,000 275,000 90,000 35,000 22,000 2,500 1,000 79,920 800,000 925 1,500 1,000 79,920 13% 13,998,477 (4,548) 25% 0% 25% 25% d) 25% 25% (2,500) 25% 0% c) TOTAL RESOURCES 8,555,474 6,894,882 (1,679,342) REQUIREMENTS: Expenditures Personal Services 1,416,343 Materials and Services 2,283,303 Capital Outlay 675,000 Transfers Out 100,000 Contingency 445,829 1,317,641 2,533,288 309,273 98,702 (249,985) 365,727 100,000 445,829 18,190 708,567 75,000 10,000 14,081,822 83,345 18,190 708,567 75,000 10,000 25% 43% 19,681,899 19,785,228 103,329 25% 25% 25% 25% 25% TOTAL REQUIREMENTS 4,920,475 4,160,202 760,273 25% NET (Resources - Requirements) 3,634,999 2,734,680 (919,069) a) Annual payment anticipated to be received in December 09. b) Billed upon completion of work. c) Payment to be received in June 2010 from Funds 326, 328, 329, 340, and 430 . d) Payment received quarterly from Solid Waste. Exp. 23% 28% 11% 0% n/a 5,665,373 9,133,210 2,700,000 400,000 1,783,316 5,665,373 9,133,210 2,700,000 400,000 1,783,316 21% 19,681,899 17,898,583 1,783,316 1,886,645 1,886,645 Year End Budget Projection Variance 100% $ 4,871,665 $ 4,891,649 $ 19,984 0% n/a 65% 0% a) 0% 21% 0% b) 0% b) 0% b) n/a b) n/a 9% 0% 39% n/a 0% c) 14% 0% c) 0% c) 0% c) 0% n/a n/a 0% 490,000 10,000 2,482,000 415,477 8,000,000 225,000 250,000 10,000 10,000 500 130,000 1,000 50,000 700,000 275,000 90,000 35,000 22,000 2,500 800,000 490,000 925 10,000 2,482,000 415,477 8,000,000 225,000 250,000 10,000 10,000 500 130,000 1,000 50,000 1,500 700,000 275,000 90,000 35,000 22,000 2,500 1,000 79,920 800,000 925 1,500 1,000 79,920 13% 13,998,477 (4,548) 25% 0% 25% 25% d) 25% 25% (2,500) 25% 0% c) TOTAL RESOURCES 8,555,474 6,894,882 (1,679,342) REQUIREMENTS: Expenditures Personal Services 1,416,343 Materials and Services 2,283,303 Capital Outlay 675,000 Transfers Out 100,000 Contingency 445,829 1,317,641 2,533,288 309,273 98,702 (249,985) 365,727 100,000 445,829 18,190 708,567 75,000 10,000 14,081,822 83,345 18,190 708,567 75,000 10,000 25% 43% 19,681,899 19,785,228 103,329 25% 25% 25% 25% 25% TOTAL REQUIREMENTS 4,920,475 4,160,202 760,273 25% NET (Resources - Requirements) 3,634,999 2,734,680 (919,069) a) Annual payment anticipated to be received in December 09. b) Billed upon completion of work. c) Payment to be received in June 2010 from Funds 326, 328, 329, 340, and 430 . d) Payment received quarterly from Solid Waste. Exp. 23% 28% 11% 0% n/a 5,665,373 9,133,210 2,700,000 400,000 1,783,316 5,665,373 9,133,210 2,700,000 400,000 1,783,316 21% 19,681,899 17,898,583 1,783,316 1,886,645 1,886,645 ADULT PAROLE & PROBATION Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 467,892 $ 487,674 $ 19,782 100% 104% $ 467,892 $ 487,674 $ 19,782 Revenues State Miscellaneous 2,000 (2,000) 25% 0% a) 8,000 4,301 (3,699) State Subsidy 7,375 3,327 (4,048) 25% n/a b) 29,500 29,500 SB 1145 709,981 725,750 15,769 25% 26% 2,839,925 2,839,925 Probation Work Crew Fees 10,000 7,515 (2,485) 25% 19% c) 40,000 40,000 Miscellaneous 750 805 55 25% 27% 3,000 3,000 Electronic Monitoring Fee 40,000 39,696 (304) 25% 25% 160,000 160,000 Probation Superv. Fees 55,000 56,382 1,382 25% 26% 220,000 220,000 Interest on Investments 2,250 3,564 1,314 25% 40% 9,000 9,000 Crime Prevention Services 12,500 (12,500) 25% n/a 50,000 50,000 Total Revenues 839,856 837,039 (2,817) 25% 25% 3,359,425 3,355,726 (3,699) Transfers In -General Fund 28,757 28,758 1 25% 25% 115,029 115,029 Transfers In -Sheriff 12,500 (12,500) 25% 0% 50,000 50,000 TOTAL RESOURCES 1,349,005 1,353,471 4,466 25% 34% 3,992,346 4,008,429 16,083 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 714,682 689,045 25,637 25% 24% 2,858,726 2,858,726 176,030 157,616 18,414 25% 22% 704,121 704,121 25 25 25% 0% 100 100 107,350 107,350 25% n/a 429,399 429,399 TOTAL REQUIREMENTS 998,087 846,661 151,426 25% 21% 3,992,346 3,562,847 429,499 NET (Resources - Requirements) 350,918 506,810 155,892 445,582 445,582 a) 1st quarter hearings officer revenue not yet received. The $8,000 is for the biennium. Actual for FY 2010 will be $4,301. b) Contract is being finalized for AIP funds. c) Courts are diverting some offenders to monitored probation to monitor community service, reduction in clients. RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV - Family Sup/Pres HealthyStart Medicaid Child Care Block Grant Level 7 Services HealthyStart /R -S -G OCCF Grant Miscellaneous Court Fines & Fees Interest on Investments Grants -Private Miscellaneous Crime Prevention Services Total Revenues Trans from General Fund Total Transfers In TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 624,543 $ 668,626 $ 44,083 100% 107% $ 624,543 $ 668,626 $ 44,083 56,250 9,413 23,750 20,319 43,798 76,894 153,513 2,000 18,750 7,500 500 46,875 18,588 - (56,250) - (9,413) (23,750) (20,319) (43,798) (74) 99,814 (1,518) 264 (4,718) (500) 20,000 (26,875) (18,588) 76,820 253,327 482 19,014 2,782 478,150 372,425 (105,725) 71,083 71,083 25% 0% 225,000 225,000 25% 0% a) 37,652 39,328 1,676 25% 0% 95,000 95,000 25% 0% a) 81,275 (81,275) 25% 0% a) 175,193 257,982 82,789 25% 25% a) 307,577 308,924 1,347 25% 41% a) 614,052 492,383 (121,669) 25% 6% 8,000 8,000 25% 25% c) 75,000 70,000 (5,000) 25% 9% 30,000 30,000 25% 0% 2,000 2,000 25% n/a 187,500 187,500 25% 0% 74,350 74,350 25% 19% 1,912,599 1,790,467 (122,132) - 25% 25% 71,083 71,083 - 25% 25% 1,173,776 1,112,134 (61,642) 25% 134,995 443,761 25 126,589 119,536 107,929 15,459 335,832 25 126,589 39% Exp. % 25% 22% b) 25% 6% 25% 0% 25% n/a 705,370 227,465 477,905 25% 468,406 884,669 416,263 a) Revenue projections reflect from final legislative allocations. b) Personnel projection reduced due to two positions open in 1st quarter. c) Court fees reduced for FY 2010. 8% 284,333 284,333 284,333 284,333 2,821,475 2,743,426 (78,049) 539,978 1,775,043 100 506,354 494,522 1,627,861 45,456 147,182 100 506,354 2,821,475 2,122,383 699,092 621,043 621,043 Year End Budget Projection Variance $ 624,543 $ 668,626 $ 44,083 100% 107% $ 624,543 $ 668,626 $ 44,083 56,250 9,413 23,750 20,319 43,798 76,894 153,513 2,000 18,750 7,500 500 46,875 18,588 - (56,250) - (9,413) (23,750) (20,319) (43,798) (74) 99,814 (1,518) 264 (4,718) (500) 20,000 (26,875) (18,588) 76,820 253,327 482 19,014 2,782 478,150 372,425 (105,725) 71,083 71,083 25% 0% 225,000 225,000 25% 0% a) 37,652 39,328 1,676 25% 0% 95,000 95,000 25% 0% a) 81,275 (81,275) 25% 0% a) 175,193 257,982 82,789 25% 25% a) 307,577 308,924 1,347 25% 41% a) 614,052 492,383 (121,669) 25% 6% 8,000 8,000 25% 25% c) 75,000 70,000 (5,000) 25% 9% 30,000 30,000 25% 0% 2,000 2,000 25% n/a 187,500 187,500 25% 0% 74,350 74,350 25% 19% 1,912,599 1,790,467 (122,132) - 25% 25% 71,083 71,083 - 25% 25% 1,173,776 1,112,134 (61,642) 25% 134,995 443,761 25 126,589 119,536 107,929 15,459 335,832 25 126,589 39% Exp. % 25% 22% b) 25% 6% 25% 0% 25% n/a 705,370 227,465 477,905 25% 468,406 884,669 416,263 a) Revenue projections reflect from final legislative allocations. b) Personnel projection reduced due to two positions open in 1st quarter. c) Court fees reduced for FY 2010. 8% 284,333 284,333 284,333 284,333 2,821,475 2,743,426 (78,049) 539,978 1,775,043 100 506,354 494,522 1,627,861 45,456 147,182 100 506,354 2,821,475 2,122,383 699,092 621,043 621,043 SOLID WASTE Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY Coll. % RESOURCES: Beg. Net Working Capital $ 338,611 $ 466,325 $ 127,714 100% 138% $ 338,611 $ 466,325 $ 127,714 Revenues Miscellaneous 7,500 7,022 (478) 25% 23% 30,000 30,000 Franchise 3% Fees 50,000 8,349 (41,651) 25% 4% a) 200,000 200,000 Commercial Disp. Fees 349,100 251,871 (97,229) 25% 18% 1,396,400 1,396,400 Private Disposal Fees 385,325 418,515 33,190 25% 27% 1,541,300 1,541,300 Franchise Disposal Fees 1,185,875 1,113,514 (72,361) 25% 23% 4,743,500 4,743,500 Yard Debris 18,750 23,775 5,025 25% 32% 75,000 75,000 Special Waste 7,500 12,544 5,044 25% 42% b) 30,000 30,000 Interest 3,500 4,579 1,079 25% 33% 14,000 14,000 Recyclables 7,417 7,417 25% n/a c) 35,000 35,000 Sale of Equip & Material 8,750 - (8,750) 25% 0% d) 35,000 35,000) Total Revenues 2,016,300 1,847,586 (168,714) 25% 23% 8,065,200 8,065,200 TOTAL RESOURCES 2,354,911 2,313,911 (41,000) 25% 28% 8,403,811 8,531,525 127,714 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 440,895 417,990 22,905 25% 24% 937,064 633,251 303,813 25% 17% 242,191 242,191 25% 0% 37,250 23,971 13,279 25% 16% 359,942 177,142 182,800 25% 12°l0 83,612 83,612 25% n/a e) f) 9) 1,763,578 1,763,578 3,748,254 3,748,254 968,765 968,765 149,000 149,000 1,439,767 1,439,767 334,447 334,447 TOTAL REQUIREMENTS 2,100,954 1,252,354 848,600 25% 15% 8,403,811 8,069,364 334,447 NET (Resources- Requirements) 253,957 1,061,557 807,600 462,161 462,161 a) Due April 15, 2010. b) Contaminated soil and asbestos loads are intermittent. c) Recycling market prices are low at this time. d) Budgeted dollars reflected recycling revenue. We do not expect any asset sales this year. e) Some larger ticketed items are budgeted in M&S but not scheduled for purchase until later in the FY. f) Payments are scheduled for Nov and May. g) Capital item purchases are spread out throughout the fiscal year. Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 338,611 $ 466,325 $ 127,714 100% 138% $ 338,611 $ 466,325 $ 127,714 Revenues Miscellaneous 7,500 7,022 (478) 25% 23% 30,000 30,000 Franchise 3% Fees 50,000 8,349 (41,651) 25% 4% a) 200,000 200,000 Commercial Disp. Fees 349,100 251,871 (97,229) 25% 18% 1,396,400 1,396,400 Private Disposal Fees 385,325 418,515 33,190 25% 27% 1,541,300 1,541,300 Franchise Disposal Fees 1,185,875 1,113,514 (72,361) 25% 23% 4,743,500 4,743,500 Yard Debris 18,750 23,775 5,025 25% 32% 75,000 75,000 Special Waste 7,500 12,544 5,044 25% 42% b) 30,000 30,000 Interest 3,500 4,579 1,079 25% 33% 14,000 14,000 Recyclables 7,417 7,417 25% n/a c) 35,000 35,000 Sale of Equip & Material 8,750 - (8,750) 25% 0% d) 35,000 35,000) Total Revenues 2,016,300 1,847,586 (168,714) 25% 23% 8,065,200 8,065,200 TOTAL RESOURCES 2,354,911 2,313,911 (41,000) 25% 28% 8,403,811 8,531,525 127,714 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 440,895 417,990 22,905 25% 24% 937,064 633,251 303,813 25% 17% 242,191 242,191 25% 0% 37,250 23,971 13,279 25% 16% 359,942 177,142 182,800 25% 12°l0 83,612 83,612 25% n/a e) f) 9) 1,763,578 1,763,578 3,748,254 3,748,254 968,765 968,765 149,000 149,000 1,439,767 1,439,767 334,447 334,447 TOTAL REQUIREMENTS 2,100,954 1,252,354 848,600 25% 15% 8,403,811 8,069,364 334,447 NET (Resources- Requirements) 253,957 1,061,557 807,600 462,161 462,161 a) Due April 15, 2010. b) Contaminated soil and asbestos loads are intermittent. c) Recycling market prices are low at this time. d) Budgeted dollars reflected recycling revenue. We do not expect any asset sales this year. e) Some larger ticketed items are budgeted in M&S but not scheduled for purchase until later in the FY. f) Payments are scheduled for Nov and May. g) Capital item purchases are spread out throughout the fiscal year. RESOURCES: Beginning Net Working Capital Revenues Inter -fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES RISK MANAGEMENT Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance % of FY % Coll. Budget Year End Projection Variance $2,491,977 $2,669,291 $177,314 100% 107% $2,491,977 $2,669,291 $177,314 114,241 114,236 (5) 25% 25% 456,964 456,964 71,574 71,526 (48) 25% 25% 286,294 286,294 46,049 46,049 0 25% 25% 184,195 184,195 213,964 213,960 (4) 25% 25% 855,854 855,854 40,048 40,051 3 25% 25% 160,191 160,191 6,250 (6,250) 25% 0% 25,000 25,000 2,500 1,396 (1,104) 25% 14% 10,000 10,000 225 455 230 25% 51% 900 900 1,000 12 (988) 25% 0% 4,000 4,000 5,500 1,050 (4,450) 25% 5% 22,000 22,000 7,500 11,973 4,473 25% 40% 30,000 30,000 508,850 500,708 (8,142) 25% 25% 2,035,398 2,035,398 Transfers In -PERS Reserve 25 (25) 25% 0% 100 (100) TOTAL RESOURCES 3,000,852 3,169,999 169,148 25% 70% 4,527,475 4,704,689 177,214 Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Insurance Loss Prevention Repair / Replacement Total General Liability PROPERTY DAMAGE Repair / Replacement 87,591 Total Property Damage 75,000 87,591 (12,591) 25% 29% 300,000 300,000 VEHICLE Professional Service 883 Insurance 411 Loss Prevention 284 Repair / Replacement 21,149 Total Vehicle 30,000 22,726 7,274 25% 19% 120,000 115,000 5,000 WORKERS' COMPENSATION Settlement / Benefit 108,387 Insurance 61,773 Loss Prevention 956 Total Workers' Compensation 155,000 171,117 (16,117) 25% 28% 620,000 630,000 (10,000) UNEMPLOYMENT - Settlement/Benefits 35,000 35,000 25% 0% 140,000 145,000 (5,000) % Exp. 6,349 974 1,418 13 299 91,278 9,052 82,226 25% 2% 365,112 360,000 5,112 Total Direct Insurance Costs 386,278 290,486 95,792 25% 19% 1,545,112 1,550,000 (4,888) Insurance Administration: Personal Services 68,509 67,479 1,030 25% 25% 274,034 274,034 Materials & Service 61,623 45,850 15,774 25% 19% 246,493 246,493 Capital Outlay 25 25 25% 0% 100 - 100 Total Insurance Administration 130,157 113,329 16,828 25% 22% 520,627 520,527 100 Contingency 615,434 615,434 25% n/a 2,461,736 - 2,461,736 TOTAL REQUIREMENTS 1,131,869 403,815 728,054 25% 9% 4,527,475 2,070,527 2,456,948 NET 1,868,983 2,766,184 897,201 - 2,634,162 2,634,162 DESCHUTES COUNTY 911 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance % of FYI % Coll. RESOURCES: Beg. Net Working Capital $5,137,000 $ 5,611,168 $ 474,168 100% 109% Revenues Property Taxes - Current 1,532,696 - (1,532,696) 25% 0% a) 6,130,782 6,130,782 Property Taxes - Prior 25,000 142,082 117,082 25% 142% 100,000 142,082 42,082 State Reimbursement 6,125 1,553 (4,572) 25% 6% b) 24,500 24,500 Telephone User Tax 134,000 (134,000) 25% 0% 536,000 536,000 Data Network Reimb. 8,500 20,240 11,740 25% 60% c) 34,000 27,880 (6,120) Jefferson County 7,000 4,657 (2,343) 25% 17% 28,000 28,000 User Fee 15,125 44,855 29,730 25% 74% d) 60,500 60,500 Contract Payments 17,500 23,978 6,478 25% 34% c) 70,000 70,000 Miscellaneous 2,125 2,412 287 25% 28% 8,500 8,500 Interest 9,000 22,325 13,325 25% 62% 36,000 36,000 Interest on Unsegregated Tax 938 109 (829) 25% 3% 3,750 3,750 Total Revenues 1,758,009 262,211 (1,495,798) 25% 4% 7,032,032 7,067,994 35,962 Budget Year End Projection Variance J $5,137,000 $5,611,168 $ 474,168 Transfers In -Other TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 25 (25) 25% 0% 100 (100) 6,895,009 5,873,379 (1,021,630) 25% 48% 12,169,132 12,679,162 510,030 % Exp. 954,072 863,697 90,375 25% 23% 3,816,287 3,816,287 322,381 209,334 113,047 25% 16% 1,289,522 1,289,522 43,750 13,830 29,920 25% 8% 175,000 175,000 484,735 484,735 25% 0% 1,938,939 1,938,939 1,237,346 1,237,346 25% n/a 4,949,384 4,949,384 TOTAL REQUIREMENTS 3,042,284 1,086,861 1,955,423 25% 9% 12,169,132 7,219,748 4,949,384 NET (Resources - Requirements) 3,852,725 4,786,518 933,793 - 5,459,414 5,459,414 a) Approximately 85% of the property taxes are collected in October and November. b) September payment (MSAG) is pending. c) All agencies are billed at the beginning of the fiscal year. d) U.S. Forest Service (quarterly) -payments are current. Crooked River Ranch annual fee received 9/3/09. COIDC (monthly Apr -Sept) -payments are current. Health Benefits Trust Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % CoII.% Revised Budget * Year End Projection Variance RESOURCES Beg. Net Working Capital $17,894,797 $ 17,894,797 $ (0) 100% 100% $17,894,797 $17,894,797 $ (0) Revenues: Internal Premium Charges 2,620,000 2,610,106 (9,894) 25% 25% a) 10,480,000 10,440,425 (39,575) P/T Emp -Add'I Prem 13,750 11,312 (2,438) 25% 21% 55,000 55,000 Employee Prem Contribution 82,500 84,840 2,340 25% 26% 330,000 330,000 COIC 250,000 269,869 19,869 25% 27% 1,000,000 1,000,000 Retiree / COBRA Co -Pay 125,000 147,235 22,235 25% 29% 500,000 500,000 Prescription Rebates 5,544 5,544 25% n/a 5,544 5,544 Interest 56,250 74,193 17,943 25% 33% 225,000 225,000 Total Revenues 3,147,500 3,203,099 55,599 25% 25% 12,590,000 12,555,969 (34,031) TOTAL RESOURCES REQUIREMENTS Expenditures: Personal Services Materials & Services Conferences and Seminars Claims Paid-Medical/Rx Claims Paid-Dental/Vision Refunds Insurance Expense State Assessments Administration Fee PPO Fee Health Impact Printing Program Supplies Other Total Materials & Services Capital Outlay Contingency 21,042,297 21,097,896 55,599 92% 69% 30,484,797 30,450,766 (34,031) Exp. % 27,324 25,937 1,387 25% 24% 109,297 109,297 750 505 245 25% 17% 3,000 3,000 3,561,894 2,632,065 929,829 25% 18% b) 14,247,576 10,528,262 3,719,314 455,500 393,649 61,851 25% 22% b) 1,822,000 1,574,598 247,402 (13,432) 13,432 25% n/a (13,432) 13,432 93,135 92,926 209 25% 25% 372,540 372,540 2,875 68,989 (66,114) 25% n/a c) 11,500 11,500 73,191 71,901 1,290 25% 25% 292,764 292,764 20,412 9,232 11,180 25% 11% 81,648 81,648 12,393 12,406 (13) 25% 25% 49,572 49,572 2,500 344 2,156 25% 3% 10,000 10,000 25,000 25,000 25% 0% 100,000 100,000 7,265 6,000 1,265 25% 21% 29,059 29,059 4,254,915 3,274,584 980,330 25% 19% 17,019,659 13,039,511 3,980,148 - 25% 0% 100 100 3,338,935 3,338,935 25% 0% 13,355,741 - '3,355,741 TOTAL REQUIREMENTS 7,621,174 3,300,521 4,320,653 25% 11% 30,484,797 13,148,808 7,335,989 NET (Resources - Requirements) * 13,421,123 17,797,375 4,376,252 - 17,301,958 17,301,958 * Proposed revisions to FY 2010 original budget a) Amount budgeted to be transferred from operating funds for FY 2010. b) Based on annualizing 13 weeks of claims paid. $231,714 per week. c) Zurich to reimburse County $57,490 (5/6ths) of the $68,989 payment made in July for the July through December assessment. W I) O N C } LL m rioo 0100- O'g C)I-0 • 00 o'rOII(n +r0IOD 0 m o o real ' Ian 00 a0 NI N'1(.11,4`) �. N1 Ilr 0 O I(o (o O M r t() N M CVN.� co000D000000co10 Il0 O'V �00 IM O 010 a0' co a c)1, -IN Nn; N Na .O O O 0,0 0 0.010'.pp .(O O r r" O N O a0' (O 01,N N+ u) U) O N O O 0110 O M.0 �10(f) r (O ,,' 01, 1 0 0' O '- 0 r 0'.7 0' at 0' N a0r U) U) NU) -V"0) 'V col U) (O N (O n N O' NI(000 ,- I U) I� M V 11 ' O CV M (0 1 Co I r CO _ 0) N CO 0,- N I N N U) 11 N I0 co al M. Q r �0I _ i I 1 I v f vlL ++ I :.. 0000)0(00 1, V M r r N O CO 1 CO (0 0� N 0: 0 0 0.r 0 V' 0'. U) 'MIM CO M N 0' CO. 0 O N ' 0.0.-M(00. MO110 ) (0 ' (O ('- N7r.-I Ora V vcol a0 00 U) 0 V U} IV(D N, N' 01' r ' N CO . (0 r o Is: N(0 1C IU) C' M N _ V, IN M O' d' 0 O N a0a0 2=43 aD Imo. r r �-r `4" a r CPv� 0 + N 7 N } O cNa 2 coc9 0 00) 0') U) r ` 1 a) co ' 0 ' O O ) O ICO C'' �', 1 1 —1 11 r + _ T j T— -t 0 O U) jONi O OD O N 0 N CO OlO O 0 r N'0' 'M 0 M M O r 0 ao 0 C0 ' ' ' O O 0 'M',�' r M' 0 00 O ' V U)' ' ' N CI I N.- m (00I IM' co I 303 v Ui 1 ( (�) o - X1.0 0'' O O F O 0YCOO N CO CO F a I OOO NN CO 01) 0 CO(O CO00 o, . . U) O O ' ' IMI00 1r M ' IM O 'N 1 lar ' ' ' 0 N N 0 a. L coco ter) N n (0 COO0 <t r a 0� 0�0 0�0 0 1. 'IO O 0 . (0 I CO O l 0, 0 0 O O Oo (', ' V N 1 M O SIM O co 1(0 0 ', '' ' 0�U) 0 0 ' O M'100 Ir Ma ' O' r ' ' ' ,,' 0 co ‘-N r M V IHI (00 QI '.M a T OHO 0 0 0 O 0i0 NI M CO(O 0 :rt o o o O O O r 011 IM O M Iv. CO 0 011 U) 0 co co ' Io ' O O U) ' I TIMI lc- M O I,M ' U) C0 ' M r n 'IN N O M O V! MI 10 0 U)' U)- N' a O z O )0 To 0 O d 7 } ¢ M 1 A L [O,O 0 of IOI I(O 1 al O OI MIIM', IM O' 'MI (0 to M 1 Nall - r- I(Oo ..a- 1 1 c .1 I; 0') ' MM.. t rH O �M M� MOI IMI 0))I 0 COO, Ir N M 0'' ' ' 0 1' M', (e ',r M1' 0 r1 1 a ,- '' '11' ' v ',cis 'N CV, U) I I (0 4 M'I Co l0 0 (r M M CV (0 (0 al 010 ' 0 I O . (4) 1 V 0 ' O N (D ......101 0 SI (4 r- —r U) —c-- <0 II, 0 0 i0i O Ni M., 0I M 0 M ('N4 (O N N10 N CO 0 4n ' OI ' 01(0 ' M.00 r M ' o `N ' '.. OI U) O ' i ' 14":. V. �.. '.NI ' r� 1Uf aO 4 M r� 1 O)'. 10' U) N IO 7_ 101 10 r IH 0 O O 1 ' 0 IM (0 4') I4i U) ' ' {O l0 ' M 0 r--. co ' OI COI V ' N N a01 Io O 00 �II M 'r 1 o)I ' I ' M NI r D Mi NI 1 O 'O O '7 0 0 0 r0 a- 1-- (0 11 1. (D' O O SI O M :',3 M O M 0 CO CO r. U) ) ' IOI ' . IU) ' ' M M Ir M ' O� 'MI ' V. 0. ('1 ', N M (00 0 a' I, CV 1 1 1 N 1 I- M 0 co V co M O co' ID '1M N O al,- 'O ' 0 IOD r O N 0). I(DI� r �aD M 0,0' 10 0.10 Q IM U). ' ' ' .- C .-. ' O W. 10'M ' 01, OD N O NI ' 7 4 0 f«(DDD 10 Ar,. •" 4') �'M '7 r n N . 0 U).0 100' I OII of 0 0 N v V 1 d' I1 W 100 1 a a a) a) 0) N U) 0 .7 0100 r MI O SNI -.. N 0 10 IM'' d'I 0'N 0 a1cr- '0 M 40 0(0)10 O T a0 r,a O co_I 0 co a 10 ' N N ") N oI Mm1 cr)v�D0 I4) (n P -L 01°3 0 r U) M r' 0I O N, N MaI M i • ' i ' N r N ' I(p ' tp'I i r .- 00. 0 0I O Na0 O O MO(O IO' O O co! co CO N 0' r. 1 .01 'n ' ' ' ' ' ' ' rN' O, O NOS '''IMI (D M a0 N N c.a..- ( co E � I 8 I ▪ a �i m ca�1 c c >.i m m O ..I a 2 7 N co —m Ta w2N ylv a Z x >Ccc) O ^~p cd SCN�1,-L..1 010 LC.,:myv_W 4mCmU ms LL m C Uf,C'U • mCn 5 i,8 7 fa, ow C7N t 02 O U 0CIU� co xdmLla6 mE64'nevl�la I�mc11.O o.m 2 LLm tZoN iN�QIL`�11-�11370-lm2rvoa g 0 c LU Ia 02 N &.-.3 CD c1°z U •gN mfN m O ymem 6.3 V>Nm O O O N.y1`NNo r oa o�1¢Idm .awF- r- u)UZU>IcmF n. 0 �ESDr z1 u. 1 I 61 Deschutes County - Fair and Expo Center YTD -Budget Basis Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Col I. % Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 75,000 $ 42,232 $ (32,768) 100% 56% $ 75,000 $ 42,232 '5 (32,768) Receipts: Security & Traffic Reimb 12,000 - (12,000) 25% 0% 12,000 (12,000) Miscellaneous 668 1,015 347 25% 25% 4,000 4,348 348 Vending Machines 575 124 (451) 25% 5% 2,300 1,849 (451) Telephone Fees - Events 300 - (300) 25% 0% 1,200 900 (300) Special Events Revenues 46,200 37,583 (8,617) 25% 7% 540,000 531,383 (8,617) Interest 500 241 (259) 25% 12% 2,000 1,741 (259) Storage - 25% 0% 58,000 58,000 - Camping at F & E 2,000 (2,000) 25% 0% 7,000 5,000 (2,000) Horse Stall Rental 1,170 1,170 25% 3% 45,000 46,170 1,170 Concession % - Food 4,500 3,800 (700) 25% 2% 235,000 234,300 (700) Rights (Signage, etc.) 3,420 11,000 7,580 25% 13% 86,420 86,420 Interfund Contract - - 25% 0% 45,000 45,000 Total Receipts 70,163 54,934 (15,229) 25% 5% 1,037,920 1,015,111 (22,809) Transfers In 135,171 135,171 - 25% 27% 498,105 388,101 (110,004) TOTAL RESOURCES 280,334 232,337 (47,997) 25% 14% 1,611,025 1,445,444 (165,581) REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. % 206,172 194,060 12,112 25% 24% 824,769 812,634 12,135 132,831 97,316 35,515 25% 18% 531,604 522,033 9,571 - - 25% 0% 116,188 116,188 - - 25% 0% 100 100 - 25% 0% 16,412 16,412 - 25% n/a 121,952 121,952 339,003 291,376 47,627 25% 18% 1,611,025 1,467,267 143,758 (58,669) (59,039) (370) - (21,824) (21,824) Accrued Revenue (Accounts Receivable): Current Month Events 3,800 Prior Months 565 Total Accounts Receivable 4,365 Deposits Received for Future Events: 2010: October 28,970 November 4,450 December 1,205 January 100 February 420 March 490 April 4,300 May 3,260 June 1,000 FY 2011 36,090 FY 2012 & Beyond 5,450 TOTAL 85,735 Deschutes County Fair - Fund 619 Revenues and Expenses FAIR 2009 - July 29 to August 1, 2009 Fiscal Year 2010 REVENUES Gate Receipts 400,000 284,806 Carnival 154,000 127,997 Commercial Exhibitors: Outside 70,000 84,395 Inside 38,000 42,700 Food 12,000 13,900 Livestock Entry Fees 4,000 4,951 RN Camping/Horse Stall Rental 17,000 18,102 Concessions: Food 146,850 112,931 112,931 Fair Sponsorship: Rodeo 23,000 19,350 19,350 84% (3,650) On -ground Stages 13,000 8,000 8,000 62% (5,1100) Day 8,000 5,000 - 5,000 63% (3,000) Golf Carts 2,500 4,125 - 4,125 165% 1,t325 Food Court 3,000 3,000 3,000 100% Concert (a) 30,000 5,000 25,000 30,000 100% Presenting Sponsors 12,000 12,000 - 12,000 100% Barn Sponsors 6,000 3,400 - 3,400 57% (2,800) Parade Sponsors 4,800 - 4,800 N/A 4,800 Transfer In -General Fund 5,000 5,000 - 5,000 100% • T -Shirts 3,500 3,725 3,725 106% 2'25 Donations 1,229 1,229 N/A 1,229 State Grant (b) 25,000 - 42,200 42,200 169% 17,200 Interest 2,000 570 700 1,270 63% (i) 284,806 127,997 84,395 42,700 13,900 4,951 18,102 71% 83% 121% 112% 116% 124% 106% 77% (115,194) (26 003) 14, 395 4, 700 1,300 351 1,102 (33, 319) TOTAL REVENUES 974,850 764,981 67,900 832,881 85% (141,96) EXPENSES Personnel 178,128 138,125 44,424 182,549 102% (4,421) Materials and Services 623,444 558,324 29,882 588,206 94% 35,238 Contingency 31,157 - 0% 31,157 TOTAL EXPENSES 832,729 696,449 74,306 770,755 93% 61,974 Net Fair - 2009 142,121 68,532 (6,406) 62,126 (79,995) Transfer to Fund 618 197,421 87,417 87,417 110,004 Retained in Annual Fair Fund (55,300) 68,532 (93,823) (25,291) 30,009 Beg Net Working Capital 55,300 25,291 25,291 Ending Balance 93,823 (93,823) (0.00) (a) Combined Communications payment due on or before December 31, 2009. (b) Per Oregon Fairs Association Actual - Through FY 2010 September Additional Projected % of Budget 30, 2009 Estimated Total Budget Variance REVENUES Gate Receipts 400,000 284,806 Carnival 154,000 127,997 Commercial Exhibitors: Outside 70,000 84,395 Inside 38,000 42,700 Food 12,000 13,900 Livestock Entry Fees 4,000 4,951 RN Camping/Horse Stall Rental 17,000 18,102 Concessions: Food 146,850 112,931 112,931 Fair Sponsorship: Rodeo 23,000 19,350 19,350 84% (3,650) On -ground Stages 13,000 8,000 8,000 62% (5,1100) Day 8,000 5,000 - 5,000 63% (3,000) Golf Carts 2,500 4,125 - 4,125 165% 1,t325 Food Court 3,000 3,000 3,000 100% Concert (a) 30,000 5,000 25,000 30,000 100% Presenting Sponsors 12,000 12,000 - 12,000 100% Barn Sponsors 6,000 3,400 - 3,400 57% (2,800) Parade Sponsors 4,800 - 4,800 N/A 4,800 Transfer In -General Fund 5,000 5,000 - 5,000 100% • T -Shirts 3,500 3,725 3,725 106% 2'25 Donations 1,229 1,229 N/A 1,229 State Grant (b) 25,000 - 42,200 42,200 169% 17,200 Interest 2,000 570 700 1,270 63% (i) 284,806 127,997 84,395 42,700 13,900 4,951 18,102 71% 83% 121% 112% 116% 124% 106% 77% (115,194) (26 003) 14, 395 4, 700 1,300 351 1,102 (33, 319) TOTAL REVENUES 974,850 764,981 67,900 832,881 85% (141,96) EXPENSES Personnel 178,128 138,125 44,424 182,549 102% (4,421) Materials and Services 623,444 558,324 29,882 588,206 94% 35,238 Contingency 31,157 - 0% 31,157 TOTAL EXPENSES 832,729 696,449 74,306 770,755 93% 61,974 Net Fair - 2009 142,121 68,532 (6,406) 62,126 (79,995) Transfer to Fund 618 197,421 87,417 87,417 110,004 Retained in Annual Fair Fund (55,300) 68,532 (93,823) (25,291) 30,009 Beg Net Working Capital 55,300 25,291 25,291 Ending Balance 93,823 (93,823) (0.00) (a) Combined Communications payment due on or before December 31, 2009. (b) Per Oregon Fairs Association CO LC) c z u-rn 0 U C O O 7 a . O O U v) 'a 0 a ai U L a U a) U U U) 0 O a)O m s fn c O 0) 0 PROJECTION Q Q a) U (Q ca (0 O O U 4) 0 (B a Encumbrances & Commitments RESOURCES: 0) ' N. 0 00)) 0 LO N .– c6 O O OLO CO O 3) EXPENDITURES: O M T O M IN ' M 0 C i i 0 i OO M v v� • CO CO 0 d' T 0 0 CO 0 OLO 01. CO 00000 NMOO)TOt[)ON CO i O Ln O T C0 O T M co LA M LLj 0 O O O to ' 0 0) N O O u•) O T T co Lc) TM O ▪ N M N CO M co co OM Lo co c) co N O M ct N T- CO 0) CO 6 L() M CO T C0 T T N LC) In T M N CO M co co 0) 0) LA �f CO I-- O CO OOM NT TO0) O O O N 13 T O '1• T 0) O 0 O (0 0) CO O O 0) co co 0) N. M ti N LA O O 00)) 0 CO- (° - O(° 00)) 0 CO 0 CO • CO N 0) Co Co cei 0) N 0) O 0) O M N O Cr) O M 0) CO O O_ 0) CO CO c) 0) N 0) co N a) a) Li U ,-. U co oVZ (1) (n N CI .+ N •– > W Q � • 0 a) 0) as t vi aa) Q U (B a - .� c 0 .r, 12, c6 • ti a� "C22 c d .N o 5 5 E 0 c c O C0 'E c` ii ld • CLj m in cti _O a) > c s 0 c .N 0 Qw�a ��iQa0~ UUO~ O O CO N O U c 0) c c 0 0 N 00) M L. O O O O Total Expenditures d Z Classification Amount Paid c a) E c w. O E O E O Q U c O U N a) 0 1 O 0 c a) O a) U U O a) CO CO 0.5 N N CO CO CD 0 CO CO co o co co N- c-) N- O r r O CO CO CO N O N CO C)) CO — O M M CO O N O I- ▪ M ✓ N X • a) v •` 0 � o _ c ca CL x Oc w cn O w E 2 '5 CL CC CO N N L() Total Architect Ca 0 Ta" 0 CO O a— 0) M O O O C N- CO La N O CO O C'7 d- 0) C)) M (-4 CO N CA C)) L() O N 0) COO ' 0) 0) O ,- CO La O LOf) U d) U 7 d) Total Encumbrances & Commitments PROJECTION a) U ca co J 1- Encumbrances & Commitments Received and a) a) 0 W RESOURCES: c0 M CO N O CO I,- COO CO (NI O MN Cc) P N CO 0001 M M O N O O CO O N U') LC) I- CO N CO M c�) M CO CO of M w O O M M EXPENDITURES: 0 0000 0c) 0 0 tc� O O O O 0 0 0 I� N O N N N LC) N CO 000) O CO O 0 O O' ' 0 0 ' N- N O O 1-- A- CO LC) N Cc) I� O LO 000 00 CO N. Cf) CO 0 CO 00 r- r- CA r- r- CO LC) j M N LC) N N A— N 1-- CO COLO CO ' I- N LC) ��N.c)Lvco CO LP) 0) A— 0) r- CO LC) - Cr) uD N N N .-- 00 N M 0 00 0 N O M 00 O M LC) O Cr;1.0 LC) M O 0) O co N � 4) U U N O O � M LC) O LLC) M N 0 0 N LC) N 0 ti M 0 O N LC) O 0) O) N M LC) M LC) c0 co N LC) O) lc) c�) LC) CO LC) N LC) N 0 M LC) O N N O N 6O a) U) CO C U - C r U) (n > H qi O O •U a) a) v) co = c` t0 a) c0 i0 U co Nd ,.. a) a)0 o E U) U Iii as O Li. to" ojUa)OU ONO c ? a) 0) _ a¢w2a 4cL-<i ~ 300 0 CO N CO 0) M M N O N 1 N Total Expenditures 0) CO M CO O O1 CO M CO 0 1 01 r 0i N 1 N O Co) O O O1 co d z Classification Amount Paid c a) E c E E O Q U O a U N a) 0 Materials & Services Materials & Services CO 0) CD 00 C N CO O CO O O f,- fes- N O O N N In In M In ti 6) N N N d' ti ' ' 0) M 0 co CN -~C) a- 0 CO tri cri tC) 0) 6) O 0) O N CO vo CO o L N. N - vooci a) 0o vcoorn ti N N O O — I - co N- N co 0 1 N N V) N U U a) a) Y Y L Q U U J J Total Architect U c N a) U 7 a)U) O) — C C a) 1- U E 4) � ID '0) W ID c lLcn2w Total Encumbrances & Commitments Deschutes County Bethlehem Inn (Fund 128) Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $(2,666,469) $(2,689,172) $ (22,703) 100% 101% a) $(2,666,469) $(2,689,172) $ (22,703) Revenues Grants - Private Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Debt Service (Negative Int Rev) 2,766,469 2,766,469 - (2,766,469) 8% 0% 2,766,469 - (2,766,453_ - (2,766,469) 8% 0% 2,766,469 - (2,766,469) 100,000 (2,689,172) (2,789,172) 8% -2689% 100,000 (2,689,172) (2,789,112) Exp. % 100,000 11,539 88,461 8% 12% b) 100,000 43,000 57,000 TOTAL REQUIREMENTS 100,000 11,539 88,461 8% 12% 100,000 43,000 57,000 NET (Resources - Requirements) - (2,700,711) (2,700,711) a) The beginning working capital is $22,703 less than estimated for the FY 2010 budget. b) September interest expense was $3,508. - (2,732,172) (2,732,17 Year End Budget Projection Variance, RESOURCES: Beg. Net Working Capital $(2,666,469) $(2,689,172) $ (22,703) 100% 101% a) $(2,666,469) $(2,689,172) $ (22,703) Revenues Grants - Private Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Debt Service (Negative Int Rev) 2,766,469 2,766,469 - (2,766,469) 8% 0% 2,766,469 - (2,766,453_ - (2,766,469) 8% 0% 2,766,469 - (2,766,469) 100,000 (2,689,172) (2,789,172) 8% -2689% 100,000 (2,689,172) (2,789,112) Exp. % 100,000 11,539 88,461 8% 12% b) 100,000 43,000 57,000 TOTAL REQUIREMENTS 100,000 11,539 88,461 8% 12% 100,000 43,000 57,000 NET (Resources - Requirements) - (2,700,711) (2,700,711) a) The beginning working capital is $22,703 less than estimated for the FY 2010 budget. b) September interest expense was $3,508. - (2,732,172) (2,732,17 Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Related Travel Expenditures FY 2010 Tammy Baney Conf/Sem & Educ/Training Travel Meals Jul Aug Sep YTD Total - - - Accommodations Airfare - - Mileage reimbursement 256 86 342 Ground Transport_ L - Total Baney 256 86 342 Dennis Luke Conf/Sem & Educ/Training 1 - 1- - _ Travel Meals - 25 - 25 Accommodations 77 ' - 77 Airfare- - Mileage reimbursement 329 85 415 Ground Transport - - - Total Luke 432 --- 85j 517 Alan Unger Conf/Sem & Educ/Training - Travel Meals Accommodations - Airfare - - Mileage reimbursement - Ground Transport Total Unger - - Total - BOCC Department Conf/Sem & Educ/Training - - - - Travel Meals - 25 - 25 Accommodations - 77 - 77 Airfare _ - - - Mileage Reimbursement 585 172 757 Ground Transport - - - Total - BOCC Department 687 172 859 FY 2010 Budget 22,750 Percent Expended 3.8% 10/1/20( 9 RESOURCES: RV Park (Fund 601) Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % I Coll. % Beg. Net Working Capital $ 50,000 $ 2,431 $ (47,569) 100% n/a $ 50,000 $ 2,431 $ (47,569) Revenues RV Park Fees < 31 Days 39,645 38,764 (881) 25% 24% a) 158,580 158,580 RV Park Fees > 30 Days - 4,550 4,550 25% n/a a) - 4,550 4,550 Washer / Dryer 200 533 333 25% 67% 800 800 Vending Machines 75 266 191 25% 89% 300 300 Interest on Investments 88 88 25% n/a 250 250 Cancellation Fees 602 602 25% n/a 602 602 Total Revenues 39,920 44,804 4,884 25% 28% 159,680 165,082 5,402 Transfers In -Fund 130 47,500 - (47,500) 25% 0% 190,000 190,000 TOTAL RESOURCES 137,420 47,235 (90,185) 25% 12% 399,680 357,513 (42,167) REQUIREMENTS: Expenditures Materials & Services Debt Service Contingency Exp. % 17,190 23,793 (6,603) 25% 35% 68,760 68,760 60,643 - 60,643 25% 0% 242,571 242,571 22,087 22,087 25% n/a 88,349 88,349 TOTAL REQUIREMENTS 99,920 23,793 76,127 25% 6% 399,680 311,331 88,349 NET (Resources - Requirements) 37,500 23,442 (14,058) 46,182 46,182 a) Approximately 1,354 space rentals. ( $38,764+ $4,550) / $32 =1,354) Year End Budget Projection Varance Beg. Net Working Capital $ 50,000 $ 2,431 $ (47,569) 100% n/a $ 50,000 $ 2,431 $ (47,569) Revenues RV Park Fees < 31 Days 39,645 38,764 (881) 25% 24% a) 158,580 158,580 RV Park Fees > 30 Days - 4,550 4,550 25% n/a a) - 4,550 4,550 Washer / Dryer 200 533 333 25% 67% 800 800 Vending Machines 75 266 191 25% 89% 300 300 Interest on Investments 88 88 25% n/a 250 250 Cancellation Fees 602 602 25% n/a 602 602 Total Revenues 39,920 44,804 4,884 25% 28% 159,680 165,082 5,402 Transfers In -Fund 130 47,500 - (47,500) 25% 0% 190,000 190,000 TOTAL RESOURCES 137,420 47,235 (90,185) 25% 12% 399,680 357,513 (42,167) REQUIREMENTS: Expenditures Materials & Services Debt Service Contingency Exp. % 17,190 23,793 (6,603) 25% 35% 68,760 68,760 60,643 - 60,643 25% 0% 242,571 242,571 22,087 22,087 25% n/a 88,349 88,349 TOTAL REQUIREMENTS 99,920 23,793 76,127 25% 6% 399,680 311,331 88,349 NET (Resources - Requirements) 37,500 23,442 (14,058) 46,182 46,182 a) Approximately 1,354 space rentals. ( $38,764+ $4,550) / $32 =1,354) O O O N } o cn U- C c0 7 CO 00 Amo CO C } 0_ (4 > O re O c U c0 0 CU 'CI E u) 4) o 0 c 0 > a) O N ›- U- ..•••••• U- 0 N } LL 0) O O LL CO O O N LL U c (0 0. U U 0 0 a U c (4 d U U 0 0 M al 63 0) LL % Occupancy RV Park Fees Actual Received: (f) 0) O (7 N 00 00 cr) 1 ) M 1 co N. ( 1 00 4 O) M N ao Tr o o0 0 0 0 0 0 0 0 0 0 v 00 .1-0 0 00 (h (n r- N CO CO 0) CO CO (f) r- N (f) CO O 4 O 00 tri r O O O 4 CO N I� r r N O CO N r M O O CA r- O O CO (f) CO O) (f) r- r- ( 7 N N N (7 N r- r- N N f• f� N N CO NCD CO CO CO NCON ln0)•:1'00r-ON CDd'coCoM (41 o •:)- CO e-- d CO CO O O l!) r O) CO r d• f� f� C'7 f• N 00 0 0 0 0 0 0 0 0 0 o e o 0 o, e r- CO rte- O d' O (C) C.1 117) CO O N r- O O r- N O r- O CO C�) N O CO O O f+ r- U) ( 7 N r- N d) CD N h. CO CO f+ M r- CO O C) ( 0 00 00 CC.) 0 r- M O M 00 CO N O CO 'Cr CO CO CA 01 r- 000')COLC) NMr-COM OOC)Nr 'Cr OCOCO0).'Cr O O� N Cn N r r- N O N E,9 m AE m`EE Z'� L (4 L >. C) -§). > U C 2 'c > c z OU 0 0) c4 a) d z --)acnozo--)u_2a2 0) 0) — c0 (0 O a) U (o a N 0 r a) c4 C (0 C O N coOu) o (0 c O O 11 yrN- CO >. CO NCO) a) a) U') '- LO (0 O > O) v) E c E m •'_' (4 0 ((44 Nc) 0 c0 CL C0 (o0n 0) r- 0) O(O to la (0 O CO uu)) Building Services - 620 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 272,938 $ 439,838 $ 166,900 100% nia $ 272,938 $ 439,838 $ 166,900 Revenues Cleaning/Maintenance 17,769 17,011 (758) 25% 24% 71,075 71,075 Utility Reimbursement 2,250 895 (1,355) 25% 10% 9,000 9,000 Facilities Charge to State 34,116 27,000 (7,116) 25% 20% 136,464 136,464 Miscellaneous 16 16 25% n/a Interest on Investments 2,500 2,241 (259) 25% 22% 10,000 10,000 Interfund Contract 3,600 (3,600) 25% n/a 14,400 14,400 Building Svcs Indirect Chgs 436,322 436,322 25% 25% 1,745,275 1,745,275 Total Revenues 496,557 483,484 (13,073) 25% 24% 1,986,214 1,986,214 Transfers In 55,711 46,711 (9,000) 25% 21% 222,844 222,844 TOTAL RESOURCES 825,206 970,033 144,827 25% 39% 2,481,996 2,648,896 166,900 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 388,579 366,874 21,705 25% 24% 1,554,315 1,554,315 174,920 126,430 48,490 25% 18% 699,681 699,681 9,000 9,000 25% 0% 36,000 36,000 48,000 48,000 25% 0% 192,000 192,000 TOTAL REQUIREMENTS 620,499 493,304 127,195 25% 20% 2,481,996 2,289,996 192,000 NET (Resources - Requirements) 204,707 476,729 272,022 358,900 358,900 Admin Services - 625 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 120,000 $ 117,586 $ (2,414) 100% n/a $ 120,000 $ 117,586 $ (2,414) Revenues Miscellaneous 12 12 25% n/a - Interest on Investments 1,000 634 (366) 25% 16% 4,000 4,000 Admin Dept Indirect Chgs 173,074 173,081 8 25% 25% 692,295 692,295 Total Revenues 174,074 173,728 (346) 25% 25% 696,295 696,295 Transfers In -General Fund 10,000 10,000 - 25% 25% 40,000 40,000 TOTAL RESOURCES 304,074 301,314 (2,760) 25% 35% 856,295 853,881 (2,414) REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 159,759 157,635 2,124 25% 25% 639,036 639,036 37,486 22,642 14,844 25% 15% 149,943 149,943 25 25 25% 0% 100 100 16,804 16,804 25% 0% 67,216 67,216 TOTAL REQUIREMENTS 214,074 180,277 33,797 25% 21% 856,295 788,979 67,316 NET (Resources - Requirements) 90,000 121,037 31,037 64,902 64,902 BOCC - 628 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget _ Actual Variance FY % Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 50,000 $ 68,511 $ 18,511 100% n/a $ 50,000 $ 68,511 $ 18,511 Revenues Sale Map Photo or Copies 25 20 (5) 25% n/a 100 100 Interest on Investments 125 411 286 25% n/a 500 500 Admin Dept Indirect Chgs 143,354 143,354 0 25% 25% 573,417 573,417 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 193,504 212,296 18,792 25% 34% 624,017 642,528 18,511 Exp. % 122,539 121,978 561 25% 25% 490,156 490,156 18,562 11,520 7,042 25% 16% 74,247 74,247 25 25 25% 0% 100 100 14,879 14,879 25% 0% 59,514 59,514 TOTAL REQUIREMENTS 156,005 133,497 22,508 25% 21% 624,017 564,403 59,614 NET (Resources - Requirements) 37,499 78,798 41,299 78,125 78,125 Finance - 630 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Col I. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 740,000 $ 777,692 $ 37,692 100% n/a $ 740,000 $ 777,692 $ 37,692 Revenues Investment Fee 23,750 25,289 1,539 25% 27% 95,000 95,000 Interest on Investments 4,500 3,160 (1,340) 25% 18% 18,000 18,000 Interfund Contracts 7,000 7,002 2 25% 25% 28,000 28,000 Administrative Fee 3,000 3,000 - 25% 25% 12,000 12,000 Finance Dept Indirect Chgs 179,106 179,109 4 25% 25% 716,422 716,422 Total Revenues 217,356 217,560 205 25% 25% 869,422 869,422 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 957,356 995,252 37,897 25% 62% 1,609,422 1,647,114 37,692 Exp. % 205,603 210,693 (5,091) 25% 26% 822,411 822,411 88,622 103,843 (15,221) 25% 29% 354,486 354,486 20,000 20,000 25% 0% 80,000 80,000 88,131 88,131 25% 0% 352,525 352,525 TOTAL REQUIREMENTS 402,356 314,536 87,819 25% 20% 1,609,422 1,176,897 432,525 NET (Resources - Requirements) 555,000 680,716 125,716 470,217 470,217 Legal - 640 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection 1 Variance RESOURCES: Beg. Net Working Capital $ 87,000 $ 102,125 $ 15,125 100% n/a $ 87,000 $ 102,125 $ 15,125 Revenues Sale Map Photo or Copies 75 (75) 25% 0% 300 300 Miscellaneous 750 (750) 25% 0% 3,000 3,000 Interest on Investments 375 571 196 25% 38% 1,500 1,500 Interfund Contract 500 (500) 25% 0% 2,000 2,000 Legal Counsel Indirect Chgs 174,977 174,977 1 25% 25% 699,907 699,907 Total Revenues 176,677 175,548 (1,128) 706,707 706,707 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services 168,759 164,649 4,110 25% 24% 675,034 675,034 Materials and Services 13,563 6,058 7,505 25% 11% 54,252 54,252 Capital Outlay 25 25 25% 0% 100 100 Contingency 16,080 16,080 25% 0% 64,321 64,321 TOTAL REQUIREMENTS 198,427 170,706 27,720 25% 22% 793,707 729,286 64,421 263,677 277,674 13,997 25% 35% Exp. % 793,707 808,832 15,125 NET (Resources - Requirements) 65,250 106,967 41,717 79,546 79,546 RESOURCES: Beg. Net Working Capital Revenues Miscellaneous Interest on Investments Personnel Indirect Chgs Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Personnel - 650 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance $ 360,525 $ 423,562 $ 63,037 100% n/a $ 360,525 $ 423,562 $ 63,037 125 786 661 25% 157% 500 786 286 1,000 1,912 912 25% 48% 4,000 4,000 158,235 158,240 4 25% 25% 632,941 632,941 159,360 160,938 1,578 25% 25% 637,441 637,727 286 519,885 584,500 64,615 997,966 1,061,289 63,323 Exp. 145,965 139,671 6,293 25% 24% 583,859 583,859 84,002 32,264 51,737 25% 10% 336,007 336,007 25 25 25% 0% 100 100 19,500 19,500 25% 0% 78,000 - 78,000 249,492 171,936 77,556 25% 17% 997,966 919,866 78,100 270,394 412,564 142,171 141,423 141,423 Information Tech - 660 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 437,214 $ 538,155 $ 100,941 100% n/a $ 437,214 $ 538,155 $ 100,941 Revenues City of Redmond - 25% n/a Miscellaneous 250 (250) 25% 0% 1,000 1,000 Interest on Investments 3,000 2,487 (513) 25% 21% 12,000 12,000 I T Indirect Chgs 477,519 477,516 (3) 25% 25% 1,910,076 1,910,076 Total Revenue 480,769 480,003 (766) 25% 25% 1,923,076 1,923,076 Transfers In -General Fund 16,250 16,250 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services 432,395 427,417 4,978 25% 25% 1,729,580 1,729,580 Materials and Services 125,557 79,906 45,651 25% 16% 502,227 502,227 Capital Outlay 25 25 25% 0% 100 100 Contingency 48,346 48,346 25% 0% 193,384 193,384 TOTAL REQUIREMENTS 606,323 507,323 99,000 25% 21% 2,425,291 2,231,807 193,484 - 25% 25% 65,001 65,001 934,233 1,034,408 100,175 25% 43% 2,425,291 2,526,232 100,941 Exp. % NET (Resources - Requirements) 327,910 527,085 199,175 294,425 294,425 IT Reserve - 661 Statement of Financial Operating Data Three Months Ended September 30, 2009 Year to Date Budget Actual Variance FY Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 350,938 $ 373,691 $ 22,753 100% n/a $ 350,938 $ 373,691 $ 22,753 Revenues Interest 500 1,737 1,237 25% 87% 2,000 2,000 IT Reserve Charges 58,500 58,502 2 25% 25% 234,000 234,000 Total Revenue 59,000 60,239 1,239 25% 26% 236,000 236,000 TOTAL RESOURCES 409,938 433,930 23,992 25% 74% 586,938 609,691 22,753 REQUIREMENTS: Expenditures Materials and Services Capital Outlay Contingency Exp. % 94,998 94,998 25% 0% 379,990 379,990 31,500 31,500 25% 0% 126,000 126,000 20,237 - 20,237 25% 0% 80,948 80,948 TOTAL REQUIREMENTS 146,735 146,735 25% 0% 586,938 505,990 80,948 NET (Resources - Requirements) 263,204 433,930 170,726 103,701 103,701 MOODY'S INVESTORS SERVICE Stress Points for Local Government Ratings 2009 NWGFI Conference Matt Jones, Sr. Vice President October 27, 2009 Outline 1. Highlights of Moody's Local Government Sector Outlook 2. Determining Local Government Ratings: The Four Factors 3. Rating Stress: Key Triggers and How Oregon LGs Measures Up 4. Some Comments on Global Scale Ratings MOools INVESTORS SERVICE NWGFI 2009 2 1 April 2009 — Negative Outlook Assigned to Local Government Sector Reflects significant fiscal challenges local governments face as a result of: » Housing market collapse Dislocations in financial markets Recession that is broader and deeper than any recent downturn Job losses Contracting consumer spending Tight credit conditions MOODY'S INVESTORS SERVICE NWGFI2009 4 2 Determining General Credit Ratings for Local Governments: The Four Factors MOODY'S INVESTORS SERVICE NWOFI 2009 5 The Four Factors >Economy/Tax Base fi Size, diversity, concentration Wealth measures fi Jobs, unemployment >Finances Reserve levels, composition r Revenue structure ➢ Spending flexibility 'fiManagement y Policies, adherence to policies ;> Track record Debt fi Level, structure, borrowing plans Exposure to variable rate, swaps MOODY'S INVESTORS SERVICE NWGFI 2009 6 3 Rating Stress Factors: Key Triggers Overview of Triggers >Economic Vulnerability ➢Revenue Volatility >Lack of Expenditure flexibility >Strength of Management >Exposure to Credit Market Volatility MOODY'S INVESTORS SERVICE NWGFI 2009 8 4 Economic Vulnerability >Taxpayer, industry or employer concentration > Metrics: % of AV, % of labor force > Strong: less than 5% Weak: more than 15% >Rising unemployment • Metric: YOY change in rate Strong: stable rate below state and nation > Weak: rising faster than state and nation >Declining tax base Metric: YOY change in RMV • Strong: still growing, albeit slower Weak: dramatic declines, prolonged downturn MOODY'S INVESTORS SERVICE NWGFI2009 9 Revenue Volatility >Exposureto economically -sensitive revenues Metric: % of operating revenues • Strong: less than 25% > Weak: more than 50% >Limited property tax flexibility > Strong: unlimited operating levy (rate, amount) Weak: capped rate and subject to declining AV >Increasing property tax delinquencies • Strong: current collections exceed 95% of levy > Weak: below 85% >Vulnerability to state aid cuts Metric: % of operating revenues Strong: state aid less that 25% of revenues Weak: above 50% MOODY'S INVESTORS SERVICE NWGFI 2009 10 5 Lack of Expenditure Flexibility >Budget includes substantial level of mandated and/or fixed expenditures > Metric: % of operating expenditures • Strong: Mandated/fixed expenditures (legally mandated services, debt service, personnel costs covered by collective bargaining agreements, etc.) less than 50% of expenditures • Weak: more than 75% of expenditures • Mitigant: reserves to fund over -expenditure; ability to pass along state cuts (no level of service mandate) MOODY'S INVESTORS SERVICE NWGFI 2009 11 Strength of Management >Unwillingness/inability to make mid -year budget adjustments Strong: timely adjustments; contingency plans; history of budget balancing efforts; modest use of reserves with rapid replenishment in subsequent years Weak: non-responsive on budget adjustments; reliance on reserves or other one-time solutions >Conservative budgeting of economically -sensitive revenues • Strong: projections in line with economic forecast; regular monitoring • Weak: aggressive assumptions that rely on near-term economic improvement not supported by forecasts >Weak understanding of credit market risks Strong: frequent monitoring of VRDO/swap exposure; conservative debt service budgeting • Weak: lack of understanding of variable rate debt portfolio; narrow budgeting of debt service MOODY'S INVESTORS SERVICE NWGFI2009 12 6 Exposure to Credit Market Volatility ➢Substantial VRDO exposure . Strong: VRDOs less than 25% of total debt; reasonable term -out scenario depletes little reserves Weak: VRDOs more than 40% of total debt; term -out depletes large share of liquid resources ➢Large and/or complex swap portfolio Strong: notional amount of swaps less than total VRDO debt; termination manageable Weak: notional amount of swaps greater than VRDO debt; termination depletes liquidity >Reliance on market access for cash flow borrowing >Reliance on market access for deficit financing > Exposure to market volatility that may disrupt BAN takeout MOODY'S INVESTORS SERVICE NWOFI 2009 13 7 Significant Changes in Municipal Market over Past Year and a Half >Downgrades of Bond Insurers fr Increased market demand for underlying ratings >Market Disruption Creates Ongoing Uncertainty Market access has been impaired Failed Public Bond/Note Sales Variable Rate Demand Obligations purchased by banks due to lack of buyers y Higher cost of borrowing Severe Economic Downturn fr State and local budgets will continue to be strained MOODY'S INVESTORS SERVICE NWGFI 2009 15 Moody's Responses to Changes >Intensify surveillance of Public Finance ratings to ensure they capture impact of current credit and liquidity risks >Take rating actions when appropriate >Publish research in each sector on the impact of the municipal credit environment >Recalibration of municipal ratings to the global scale paused in Tight of market disruption MOODY'S INVESTORS SERVICE NWGFI 2009 16 8 Municipal Bonds Have Been Calibrated on a Different Scale Since the Early 1900's >The municipal scale has historically been well understood by the market ➢In the late 1990's a number of "cross-over" investors became more active in the municipal market >For nearly a decade, Moody's has been surveying the market to understand if recalibrating the municipal scale to the global scale would be beneficial to the market ➢Until 2008, market surveys supported the maintenance of the municipal scale MooDY's INVESTORS SERVICE NWGFI 2009 17 Changes in Market Conditions Shifted Market Sentiment Toward Recalibration in Early 2008 *Market events in 2008 and a shift in market sentiment prompted a reconsideration of the use of a differently calibrated rating scale for municipals >Moody's proposed recalibration of the municipal scale to the global scale for municipals in the Spring of 2008 >Market survey conducted to determine how best to meet the needs of the market and feedback was generally consistent: current market conditions have resulted in a greater need for rating comparability between muni and non -muni securities a single scale is preferable to a dual scale system transitioning municipal ratings to the global scale would provide useful information MooDY's INVESTORS SERVICE NWGFI 2009 18 9 Before the Pause: Overview of the Recalibration Plan :Recalibration of approximately 20,000+ outstanding public finance credits > —20,000 distinct issuer security pledges, over 70,000 individual sales and approximately one million CUSIPS >AII public finance sectors to be considered in the recalibration Governments, higher ed, infrastructure, health care, housing >Result will be comparability of Moody's municipal ratings with ratings in other sectors such as sovereign, sub -sovereign, corporate and financial institutions MOODY'S INVESTORS SERVICE NWGFI2009 19 Current Status of Moody's Municipal Rating Recalibration >Moody's remains committed to the goal of recalibrating US public finance ratings so that they are comparable to ratings in other sectors >Pause in planned migration prompted by stressed conditions in the credit markets >Public announcement will be made when a determination has been made about when to begin the recalibration MOODY'S INVESTORS SERVICE NWGFI 2009 20 10 Surveillance of Public Finance Ratings ➢Surveillance of issuers continues to be a priority > Further assurance of currency of ratings in a dynamic credit environment incorporating current critical credit and liquidity issues- market access, counterparty risk, VRDO risk, declining revenues >Significant analyst time and additional tools have been dedicated to surveillance MOODY'S INVESTORS SERVICE NWGFI 2009 21 Current Ratings Assigned on Municipal Scale >Until recalibration is complete, we will continue to utilize the municipal scale to analyze US PFG credits and take rating actions >Expectation of some weakness in municipal credits due to economic downturn and market uncertainty ➢Likelihood of downgrades higher than in past recessions due to severity of credit conditions >Most municipalities are expected to manage the challenges successfully MOODY'S INVESTORS SERVICE NWGFI 2009 22 11 Enhance Market Communications through Research on Municipal Credit Environment >Develop analytic frameworks by sector which identify potential triggers for rating changes > Provide transparency about our future actions by publishing frameworks Keep market participants informed of developments on credit and liquidity issues and impact on ratings MOODY'S INVESTORS SERVICE NWGR 70011 23 MOODY'S INVESTORS SERVICE Matt Jones Senior Vice President Moody's Investors Service One Front Street , Suite 1900 San Francisco, CA 94111 415.274.1735 tel matthew.jones@moodys.com moodys.com 12 .2'74 Mvn.j„_ 0 Sa:rca inn acdnar lwenscrs and affNatenA': nqNs race,d. ALL INr (0',31410 T011, O'1E-;r:IN'£P,:,T1G F0 •Pr' (C0. 0G1.11,A'JAJ NONE OF SCCH NFURA1Ay IN MAY 11E.,J IF. CR CirNENVVISeh.-. RONNC ❑. n'./A _0 F,:R'4F01NA CMITIFU S i.,FERREO. JISSEM:-r,ATEJ PEU.S FtBUTEN OR PESCILCa ,. STC,R,0 FOR :3NESECNEt44 USE FC,R ANY SUCH F,URf OS3 IN WHOLE JR IJ PART. -J ANY 'C'3;,- .R MANNER ✓R Sy ANY MEANS .110 ::OEVFR. BY ANY PERSON 13111 (,. 00 c,0 'S PRIOR . -RI:', E CCNSE 4T 0il.n1rrnvrnn cacla. a, , ..::n . a.. .e.i h. M(,JJ'+5 fn30<,?' believed by 1 to ha apcwate and a 0b, B . of 'ha t ,5 3 ' 1 nanta'-'0h ., - ;I. es o e I a hnlle.er. s nforr al c- . n✓d haver 'a o.,fea .^-S win-out Narracty clary lend Under no c r.,.,•s:u,ees nal, MC CCYS :are any 'a.; ldy to any pa-.on c e ,ty fa' ,a x danla4= n ':r, part ca sed '_y, e,t Ind ,v v ,an. or ,Nalirld.a any enact (13,I:gea. ..r c:••e1..£e( w other '.r... .,lace or ...v,..3ae:0a 'cur ontaide 0,.44..11 a1 ..(.N00.03 any 0!'>5: cCs. odk,s,.-ar,;,loyeesa ..enta -n con;ec n.a v.* v._ dtorceenent. C,107100.0on:.lac, n a a y,s rprel' ::cn .. • -).-. a. ar. ?fel cation cr .04010 or any voch'.n. n c- o -hi any c1. '.rc.r sprca . saki a ,;a „rrl.. -=rlal y snch a ,ludo a los.::.I' ononc. > s her. ace n e of yre p ss ;.1 u !Nen Lica Lice 11 el o „nu -u '3 46 cn T a r.rort . e..r_ x •••+leetrecdr and 00 0 , t..s a .,. -f any, c., ,.a'. n,0 (,art of ned S he c.,a n:1 'Ayas 0(r tl Nan,.and: SI10, PCHoINO or T_ILT V CR Fnda,SS toR ANY eONIor1013,ny Rax. •tee J1 P •NTY, EXPRESS JR APLIEJ. ',) THEA ACCURACY. T.:tEL' r -..s C.,hi- l'cTEh•55 Mr P,OHAh TAnILITy Ga F' ',ES:+ FOR ANY =Aa Ta, .,_�.R F•URr'")IiE .= ANY 3`JGri RATING OR OTHER OPINION GR IN0 10,00TION,S GIVEN OR N,4QE 9Y 0100;. "5 .ra ANY FOP44 GR MA:tNER N'HA'[SGEYER E3, ,1110 or alae( :pncn muss he :Ydgned e..1Ny Cr, (actor In any mentrnentmade Iry or de babe } of any us t of n f, rn' l,:n ,.•11'1'1 harar and each s accordingly rnak. ':30 ..arc , r d a ca.. of each warn), and each 'caner a. r ' •a cf. and cac1 aro. der of credit support for earn s.,;u fy that 4 clay cons . t crae-a_ ,.oninad seang Wodys Infeslord , :'015'1, a 0101 y hwneo orcda ratingor a0ehcy ncecnNYY of 41, 1r :x;.,on 'M ': 000 ya:-acts (I l n. t s 01 ^.areY.dNYIN, rin(1,10a carpet ate and ran,. pal heords :erla'o'ro'es a.d..0r.xc-fl pane.;a. dp_.ene1 xe'..u0try NB. 4a.0 nror to actgrne•n_.any canal, awned,, pay., 01,1 a: 0 :a,ln2 ae c 3 r, ;I. 0y fees •.r„n9 11,d1 $1.500 t00,101 E_ On mo a Y M S a so rra:Cain pe c es and pr x001,18010 adtesa the •trap, es hold 18 cgs e o. 1,A1Fra ra^hav and is ratingbl p1 030x0 1^Io•.. n . n , , Ic , ail I,:nloM . tat :nay evil nerve, ,, •_.1 's ,1 • 41 and -,119 01.1 es and Neth he e••• l _� ,.ho hold ra Ing n M�5 and have aiat pob.' y reported d c SEC s ,- :he h.. :,) o can ::{,, .s p;;s'ad .,nn„al i al vnxi hto dt ,, t ,.. , the hai::,ng -Chem _ de Rela::als ",crp. s.e G„erna ,cam Ca --ct: and SI arahe=d 101':41 Pol;cy' MOODY'S INVESTORS SERVICE NWGF12009 25 13 O O 0 0 0 0 0 0 O 0 0 0 0 0 0 0 O O O O. O O O 0- 0 O 0 0 0 0 0 0 o O O O O O O o 00 N. (0 L() '� M CV suo!43e1 100 JeeA .Joiad O O O N O) O O O O N co O i N O O N N. O i co O O N CD 9 L.(-) O O N O i O O N O co O O N Date: To: From: Re: October 29, 2009 Board of County Commissioners Erik Kropp, Deputy County Administrator edk. Deschutes County Equal Employment Opportunity Plan Many federal grants require recipients to adopt an Equal Employment Opportunity Plan (EEOP). An EEOP includes a policy statement that the organization will provide equal employment opportunity for all persons and prohibits discrimination in employment based on a protected class. The plan also compares the organization's workforce with the community labor statistics to identify underutilization of females and minorities. The EEOP includes steps to address underutilization of any identified categories. Attached is Deschutes County's updated EEOP. Staff recommends Board approval of the updated plan. c: Dave Kanner, County Administrator Debbie Legg, Personnel Services Manager Deschutes County Equal Employment Opportunity Plan Grant Title: Grant Number: Grantee Name: Award Amount: Address: Deschutes County Contact Person: Telephone Number: Date and effective duration of EEOP: Multiple Grants Multiple Grants Deschutes County Multiple Award Amounts 1300 NW Wall Street, Suite 201 Bend, OR 97701 Debbie Legg, Personnel Services Manager 541-385-3208 October 1, 2009 — September 30, 2011 Equal Employment Opportunity Policy Statement: It is the policy of Deschutes County to provide equal employment opportunities in County government for all persons; to prohibit discrimination in employment on the basis of race, color, national origin, sex, religion, age, marital status, family relationship, sexual orientation, physical or mental disability, political affiliation, or any other classification protected by Oregon or federal law, and with proper regard for the privacy and constitutional rights of applicants and employees. Deschutes County will follow this policy in recruitment, hiring, promotion into all classifications, compensation, benefits, transfers, assignments, tours of duty, shifts, layoffs, returns from layoff, demotions, terminations, training, educational leave and use of County facilities. The County Administrator for Deschutes County is designated as the Equal Employment Opportunity (EEO) Officer. The EEO Officer has full authority to administer and promote an active program of equal employment opportunity. All members of the County's staff who are authorized to hire, supervise, promote, and terminate employees or who recommend or are substantially involved in such action will be made fully cognizant of and will implement the County's equal employment opportunity policy. Utilization Analysis Narrative: A comparison of the Deschutes County employee workforce to the community labor statistics indicates that the County has underutilization of females in the job categories of technician, service maintenance, and sworn protective services. Women comprise 33.33% of the County employees in the job category of technician, while the community workforce for that category contains 60.75% women. Women comprise 9.17% of the County employees in the sworn protective services category, while the community workforce for that category contains 18.49%. Similarly, the County employs 20% women in the job category of service maintenance, though women comprise 42.33% of the community workforce for this job category. The underutilization variance between available community workforce statistics and County employees for all minorities in all job categories is 0.17% or less. The available community workforce includes the following minority representation: 0.17% Black males, 0.01% Black Page 1 of 3 females, 1.91% Hispanic males, 1.78% Hispanic females, 0.14% Asian/Pacific Islander males, 0.30% Asian/Pacific Islander females, 0.46% American Indian/Alaska Native males, and 0.31% American Indian/Alaska Native females. Deschutes County is committed to continue hiring and employment practices that maintain or improve minority opportunities for employment with the County. Objectives: Deschutes County is committed to maintaining workforce profiles that closely reflect the available labor force minority statistics and improving the profiles for female representation in the relevant job categories. Based upon the results of the underutilization analysis, Deschutes County has established the following objectives: • Increase female representation in the job categories of technicians, service maintenance and sworn protective services by recruiting qualified female applicants for these positions. • Maintain or improve minority representation in all job categories by continuing to recruit qualified minority applicants for all job category positions. Steps to Achieve Objectives: The following steps will be implemented to address the underutilization of females in the relevant job categories and to maintain or improve minority representation in all job categories. The County will: • Attend trainings on diversity recruiting strategies; • Provide training opportunities for employees in all job classifications to upgrade their skills and improve their career development opportunities; • Continue to send announcement of job openings to the state employment department; • Review recruitment and retention efforts and apply information derived from exit interviews to enhance these efforts; • Explore new methods to recruit employees; • Review and update the County's recruitment methods, practices and policies to promote equal employment opportunity through recruitment efforts; • Monitor recruitment efforts, policies and procedures to ensure that the County will meet and maintain gender and minority employment objectives; • Continue to increase attendance at job fairs which target women and minorities; Page 2 of 3 • Continue to provide EEO training to supervisors and department directors on EEO policies, processes, documentation, interview processes and employment requirements; • Continue to offer bilingual premium pay and tuition reimbursements for secondary language skills; • Continue to offer employees County -sponsored trainings on diversity. Dissemination: A representative from the Personnel Department will be designated to implement the Equal Employment Opportunity Plan for Deschutes County. External • Continue to include the statement "We are an equal opportunity employer" on all job announcements, "Deschutes County is an Equal Opportunity Employer" on all recorded job listings, and "EEO" on all employment ads. • Continue to include the statement "Equal Opportunity Employer. Women, Minorities, and the Disabled are Encouraged to Apply" on jobs posted on the county's website. • Post the EEO plan on the County's website. Internal • Post the EEO policy on bulletin boards throughout the County. • Post he EEO plan on the County's intranet site. • Annually meet with the County's department directors to distribute the EEO plan and ensure they are familiar with the objectives of the EEO plan. DATED this day of 2009 for the Deschutes County Board of Commissioners. Tammy Baney, Chair Dennis Luke, Commissioner Alan Unger, Commissioner ATTEST: Recording Secretary Page 3 of 3 EEO Plan for Deschutes County Workforce 0U) •L U Workforce and Commu Gender and National Origin Female 1 q 0 a6equaaJad aaJo�J{Jo(�/� i, O- O E 0 W 0 0.00% 25 a28% r 1 7 r 2.27% 30 0.32% above 1 9495 0 0 e N m CO ^ - 0. 12 .- O: O ., .-i 0 0 0 o I o O O • o o o 0 O O D 0 0 0 0 04 M 0 (• M O M ' O II 0 0 e 0 N P _ ,- 0 0 0 0 0 0 0 0 0 0 O • o 0 0 0.00% 0 0.00% 85 0.54% 50 0.32% k o V , O Mco _ ,+r O O - a6eluaaJad aaJO JO p M i. c EV w 0 0.00% 25 0.28% bezow -.L. 0 N I,- 0 0 N 0 o 0 0 °1 N 6 0 0 0 0- .`. 0 0_ 0 0 o 0 0 0 0 O 0 0 0 1 0 0 0 i o o o c 0 0 0 o 0 O 0 0 0 0 0 0 o o 0 Zr,.- O Co - 0 _ 0 0 o N 0 0 0 O O 0 0 o o o o o o! - O O 01 O, Hispanic abequaDJad aaJOP JoM - Q E O w _ 0 0 0 M N 0 i00 e- 0 0 0 0 a0 A (D 14 .- M 0 0 ro O P -- O o 0 0 0 0 0 O O O 0 0 o 0 0 ! 0 0 0 0 0 0 M (D 1, 0 N •- CO 4' D w 0 a a 0 O M N - .- O - '- ON 2 m 0 a • p O O 0- O N 0 CO - .._ I;. I o 7 'lb a M co n Cv In N P m o 0 - - Y UW a6eivaDJad aaJo JO �� M >E' a 8 E 0 W 0 0 0 0 0 0 0 0 0 o 0l0 0 o C 0 0 0 p 0 0 0 0 0 0 0 0 0 0 Z a 0 a 0 • 0 0 0 0 0 0 0 0 0 ! 0 0 0 0 0 0 O O 0 0 0 0 0 0 0 0 A O 44') 0 0 0 ; a m 0 0 0 0 0 0 o 0 O 0 0 0 0 0 Z 0 0 0 O 0 0 o 0 0 0 0 0 C y 5 '-. m c) 1c, ' • a.1O% 0 0 C a6equaDJad aaJO 1JOM O j E U W g* 0`p 0 W 6 o M M 04 O3 0 ° e o N ch M M 0 0 N O n 0 0 $ O i0 r o O N RI e e e tp (D 0pp® @ 0 0 '� 0 C31 P Ip 4 2000% 6,110 38.72%__ below -f 5 47.59% 43.24% e V O (1) 161 CV IN-. N ^ U IA � 40 c a6equaaJad aaJOppOM F; E in 0 0 a O V o 0` o V ._ 1 0.32% 4 0.04% above 02895 0 6 0 r .- o o 4 3.10% 20 2.40 % above 0 70% 0 e a O O O ci o o 0 0 0 0.00% 55 0 40% a 0 a r fO N 0 0 g 0� O M c0 0 0 6 N N (((0 I e vr O N I co! 1(0 _ a6e11.1aaJad aaJO JO �I M m T C Q O E U 0 0 O O l- O ttR�- 0, 0 0 0 I`- N Lo o M I➢ 0 0 0 0 0 o O O o O O 0 0 0 --- 0 0 0 co 0 C I. O 1 1- 0 0 0 _-1 N - O n, m. 0 0 0 0 O O O 0 0 0 0 0 O O 2 _. 0 a O M _ O O 0 0 0 P - - 0 0 0 0 O N 0 01 0 0 O 0 .- 0 0 A,P1/Mak 0.55% 0.14% -4; 0) m 0, :a _ Y M O 0 m o O C _ O _ 0 1,9' :- I C6 n0 a6equaDJad aaJO JoM >, c ,_O E 0 W 0& 0 o (tet) u'1 M O N .. 0 S, m; 0 0e o N u) O) N I_ 0 0 0 0 0 0 m .- o 0 0 " ( 0 a 0� 0 0 n 0 P .- v o yr e. a --_,2.0 r CD (O O - 0 0 , i N 0 2 m 0 0.00% 100 0.73% 0 0 M (0 6 CO (O (D 6 6 v y W o0 — a1 0e P +� 0 I. (ri ri r p Z r (O D B e- o �rn N r- e 'oo n Cl. v M ON 0 — 0 P m Com' a6e4uaDJad ODJoAJOM 0 0 0 o 40 ''� o N N o o? a 0 O i?.,': 0 N. o o- 0 0 O CO 0 I-- 0 0 0 0 0 0 0 O 0 0 0 0 0 o O o ! 0 0 0 M 0 M M 0 CO 0 o M - O ! 0 0 0 N 0 0 - 0 0' O 0 0 0 O o 0 0 0 0 0 0 O O 2 0 0 0 (D 0 N 0 0 mo ( -ct r- r. '7 I`- O 1 O O N -'1 a Ra-. 4• T).. Q O E LuE U O N O N o o a) l a6e1ua2Gd aD O;�JOM o j E U w Fq. 0 N. (n N ` 0 a N (0 ( v " �J 0 a y ay Q I!1 �w m rr - N o P m 107 82.95% 655 78.63% above 4 31% a 0 N O ) m j 0 a O - lori I ma e 0 - V m ODC. - ((npp ( ^ (0 67 N 13 65.00% 8,405 53.26% -we 11 74% MhM MqM 44.63% 51.69% Comparison (4) n N 0 3. g `- M _. 0 ° M L. u) _ r - v .. Job Category DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community J Comparison DC Workforce Community Comparison ServiceDC Workforce - Maintenance Community - Comparison DC Workforce Community Officials/ Administrators Professionals Technicians E o co C Z N Administrative Support Skilled Crafts saovuas angoa;oJd Workforce Comparison m [T O 0 N 8 0 0 0 U In 4) U a(f)) 0 its 0 W W 0 1- cc 0 uJ CC 0 uJ LU a� 0 0 U) Q - a N co EEO Plan for Deschutes County Workforce E E co 0 c) 0 a 0 E 0 LL and Commun Description 40 26%.Deschutes County Workforce - 38 50'4% Community Workforce Officials •Fs Comparison % 38 51 •.; 6" - Deschutes County Workforce 423.3 sr6r-:i Community Workforce Professionals 382% ,Comparison % 60.67 % 39 33% 1 Deschutes County Workforce_ 39 ?s% 60 7s , Community Workforce Technicians 21 43% Comparison % 91 47% 8 53% r Deschutes County Workforce 81 51. 1849'.•4 Community Workforce Protective Sworn 996% Comparison % 46 67% 53 3 Deschutes County Workforce Protective Non - 6a00% 4.30o^s Community Workforce Sworn . i3 33% Comparison % 0.48% 31 23'!. 6874x. Community Workforce r,"1r1111"`10`rVU 1.1494 rs 34%�2.. Comparison Support 0.0o% - 94.40% 560% Community Workforce Skilled Crafts o.00% I = 12% 4.12 ,Comparison % 80 301. 2000% 'Deschutes County Workforce Service 57 67% 42 33! Community Workforce Maintenance Comparison % alewad lelol aleW 12401 l Female a6ewaDJad aDJO JOM 0 0 O N 0 0 2.27 % 0.32% - 0 0 r +�^ ,- o ,_-, ' 0 0 o 0 0 0 0 0 0 0 0 (h 0 _- 0 o.-. a6eluaoJad aDJo4JIJoM 0 O O 0 0 OO N _ 0 - e o- CON o o -� 0 0 o r _ o o - 0 0 0 o O O 0 0 0 0 0 0 J 0 o 0 0 0 0 o O 0 0 0 O 0 0 O m 0 O o 0 0- O Q 0 (n -_ 0 0 a5eluaDJad ap.ioj Jom 0 O C) r. 0 0 0 0 O , O 0 0 e Q C) N m 0 ❑` — ,- o e` :;; N (o M (O OJ f-- vi ,-, 0 0 _ 0 N - 0 Q 0 0 e 0 0 0 0 0 0 0 0 0 0 0 0 0 e 0 0 0 CO CO r v ('i r 0 0 e 0) 0 r CO N 1 ' 0 ' 0 0- 0 0 r o ni a6eiUaDJad a�JO JO i�l M 00 0 O 0 1 0 0 0 0 o 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 Q n 0 0 0 CO r o 0 o 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 0 0 0 O O O 0 0 0 a5eluaDJad aJJO�1IJOM 0 0' rn 0( c47 C,...9.,(6.9 `� 0 0 vo uQ 0 0 M o -� 0 0 m m ., 0 o I a m 0 Quo ' io oz. '-' ro r: 0 0 0 NI N CO a6e4uaoJad aJJoppoM 0 0 O Q O Q 0 0 0 ry C') 0 , yy O' I 0- 0 0 s N O `' r 0 -.. 0 0 O O o Q - CO N �- 0 0 O 0 O 0 0 0 0 O O 0 0 0 o c 0 0 o • O 0 0= 0 - r N 0 0 N 9' O C) S' 0 o T a6elUaDJad a�JO;iIJo/� 0 � 0 0' O J .- o 0 r m o 0_ (v c C 0 0 e 0 0 o 0 0 o O 0 0 0 0 7 0 e co o ., r 0 1- 0 0 - 0 0 0 0 0 0 O O 0 o o o 0 0 0 CO '. 0 0 _ o d f 0 0 0 0 '- 0 N o 0 0 0) 0 0 0 Co N0 6 a6eluaoJad aoJO JO M 0 e _•. O iO v C) O N .- .- 6 0 r N up 0) N ._ o o l 0 0 0= N (O ( r ..7 0 o 0 - LI, CO (O Q d o , 0 0 r O - (O 6 6 o ,_ 0 0 O C) O r o o- 0 C) CO m o N CO M 0 0 O Q O r 6 oi - a6e4UaDJ9d aDJO JO 3� M 0 0 O of O N 0 0 0 0' 0 r 1 O N o or 0 O m O r _ o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 c C) 0 CO 0. r o D e O n O O '_ 0 0l e 0 0 0 O 0 O 0 6 0 e 0 (0 0 0 0 abquaaJad 57.14% 59.72% 36.25% 41.47% 58.43% 36.89 % 82.95% 78.63% 4 31 `h 0 00 I-- O (O 0 0_ N m 0 o- a , 77 e 0 0 0 o 0 N r Job Category DC Workforce• Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison DC Workforce Community Comparison Officials/ Administrators Professionals Technicians E o E z N Administrative Support Skilled Crafts Service Maintenance saovuag anlloeloJd DC and Community Male Female Shared/Personnel/EEO REPORTING/EEO Plan for Deschutes County Workforce-2009-draft.xls Community of Deschutes County Census - 2009 Gender and National Origin 2 E ra LL § 2 &2 �, E z s \ § 0 * 0 \N- 0 ` / 0 o o 9 ƒ '0, 0 p32ol White Black Hispanic Asian or Pacific American Indian White Black Hispanic Asian or Pacific American Indian Islander or Alaska Native Islander or Alaska Native o u C c£ 2 co;. '17 6: f q § o m m p:o (N @' 0 /lo — \ o in/ A 6 o 85 0.54% @ k ƒ a 0 - g co - cJ k - Nr. 0 o <ƒ t CO w g t e� q/ Iti Ed 0 o o �o 0 # 2 6 0 %00'0 0 I k 3,335 36.95% ,- 0 $® R\? S D1 2 0 - co LO \ CO- G 410 5.34% / r_ CO§ Male fq `& co m k k§?\ $2Rz o 0 o go k 0 20 2.40% 2\ o q\ �. 5% 0 °: )\\ a.2 R\000 0 4 0 o < #§ 6 R §,R§ 6 - 6 0 la i Lo } . CNI ► \ cr o \ %k\#oR\ � ni \ N K\ \ 0 0 0 k \� CO 7 5,390 59.72% 3,840 41.47% o\»® @ R o G § a R 0 k q e 0 Nr \' 6,865 89.45% q $i ?\ CO- 2 Total Employees in Category © ° 0 \ 6 s_ 2 ° \ \ 0 ,_!� S § -,@ 9 , \ - ? / -12 w 8 £ , ( \ N — 15,780 100% Job Category Officials/ Administrators Professionals Technicians E 0 CO Non -Sworn Administrative Support Skilled Crafts Service Maintenance Protective Services E E 0 Shared/Personnel/EEO REPORTING/EEO Plan for Deschutes County Workforce-2009-draft.xls EEO Plan for Deschutes County Workforce 0) O 0 National Origin Female § 0 . e cu = RI coE z 7 2.27% a � / $| � \ f � \ White Black Hispanic Asian or Pacific American Indian White Black Hispanic Asian or Pacific American Indian Islander or Alaska Native Islander or Alaska Native o u t §t7 #�§ y 2 2 O.\ 1 ,_ O\ ,- m j o\ N— / ,_ to m 1 0.54!„ w o \ §N- "e. § § ~o— n / m t j 163 87.631 j% 6 8.33% 'T \ R Gender and § 0 . e E z < _ � 6 � � � § 2 2.78% ~ ,- I- 8 $ 2 ;2; 2�2 �\ 2 co ,,";•-• a 1 0.78% @ tO c g\ i a i $ m 2 o j@ a a G\ 4 4 a o k- a y R a 0n m a ƒ ■ \ § 112 36.25% q / 2 107 82.95% / § / / \ $ Total Employees in Category \ CD \\k \ CD co \\(N\»\ ® Job Category Officials/ Administrators Professionals Technicians E 0 U) E 0 = 0 2 Administrative Support Skilled Crafts Service Maintenance Protective Services Deschutes County Shared/Personnel/EEO REPORTING/EEO Plan for Deschutes County Workforce-2009-draft.xls