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Home My WebLink About6-1-09 Finance UpdateMonthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA June 1, 2009 (1)Monthly Investment Report (2) April Financials Total Portfolio: By Investment Types O 0 O o o 3 m O 0. Za 0 m CD m sa;eaylpao awll CO 71 r - iii CD V 3 la 7c 0 9-3CD E3 n CD 0. CU ai m -► N N Al -1 O 0 0 0 N 07 01 0 0 e 0 0 0 0 o e u1 sAea ul A;!Jntepy a6eJand O C3 0 CP • • • 5 MN 0 6 O n nuno saint/3s° II Investment Income - Net General $131,340,646 Total Investments $131,340,646 1 Investments By County Function $ 214,441 $ 2,741,398I $ 225,728 $ 2,885,682 -D O (0 Fiscal Year 2008-09 Investment Income 2,885,682 (144,284) 7 b n nuno saint/3s° II ! / ! I I 1 1 WI 0, m I0!00010`o000Io010001oQ001000101010'0oIo01000o(gyproU NI 1 ! 01th-0ii.''Cx0 z c i zl'z zi3l2 2212 zi3lzlz 3 Zzl3 2Z 2z II -2 -2-22I-2z12 o10 313 3 2 i o i zl zjo olo ^ 11 of Bio Nc,l o I 1 1 1 1 I 1 1 I 1 I� I 4. 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EYY Q-CQY a'Y r1Y�� i m m Q 2QQQI WYE 1T J rI 0 1-J , C U J J E C .MII C JI EI C! I071 oix3 tn1 7I N �J J � �. � C C � m((co C[� C � C .J 4_110 i J i 2 2,-F (9I C I- -i "' .-I -T 1 t C ILL OILL WILL 0 07,LLfC51LL Ulm O Of 14,0)44:1 Du_ u_,> F- 0 m m iti 0 co mi LL LL m n, co J miLL LLLLL]LL LL LLI U. L. u_Lj J m l I.. F. ' Market Value 0 0 0 R 01 0 a co C a_2 OI a UI 31: m ; , rc 0 1 t Memorandum Date: May 14, 2009 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find April 2009 financial reports for the following funds: General (001), Community Justice — Juvenile (230), Sheriffs (255, 701, 702), Health (259), Mental Health (275), Community Development (295), Road (325), Community Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), Health Benefits Trust Fund (675) and 9-1-1 (705). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads RESOURCES: Beg. Net Working Capital Revenues Property Taxes Gen. Rev. - excl. Taxes Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Non -Departmental Contingency Transfers Out TOTAL REQUIREMENTS N ET (Resources - Requirements) GENERAL FUND Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 6,050,000 16,181,583 2,189,824 717,742 1,429,677 10,915 297,062 166,122 58,333 85,067 1,667 21,137,992 $ 6,461,433 18,662,295 2,345,357 926,469 1,067,358 15,216 274,601 202,515 69,418 85,075 1,660 23,649,964 $ 411,433 100% 2,480,712 155,533 208,727 (362,319) 4,301 (22,461) 36,393 11,085 8 (7) 2,511,972 27,187,992 30,111,397 3,045,077 1,291,108 51,519 4,012,718 657,533 197,471 212,026 88,987 964,352 4,491,322 2,782,952 1,235,506 49,822 3,779,004 629,571 192,919 207,305 87,299 741,245 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 2,923,405 83% Revised Year End $ Budget _ Projection Variance 107% $ 6,050,000 $ 6,461,433 $ 411,433 96% 89% 108% 62% 116% 77% 102% 99% 83% 83% 93% a) 19,417,900 b) 2,627,789 c) 861,290 d) 1,715,612 c) 13,098 356,474 c) 199,346 70,000 102,080 2,000 19,455,711 2,700,412 951,832 1,294,819 15,216 372,000 204,000 70,000 102,080 2,000 37,811 72,623 90,542 (420,793) 2,118 15,526 4,654 25,365,589 25,168,070 (197,519) 96% 31,415,589 31,629,503 Exp. % 213,914 262,125 83% 76% e) 3,654,092 3,429,092 225,000 55,602 83% 80% 1,549,330 1,483,678 65,652 1,697 83% 81% 61,823 58,850 2,973 233,714 83% 78% e) 4,815,262 4,555,424 259,838 27,962 83% 80% 789,040 741,371 47,669 4,552 83% 81% 236,965 236,965 4,721 83% 81% 254,431 254,43'! 1,688 83% 82% 106,784 106,784 223,107 83% 64% f) 1,157,222 1,338,332 (181,110) 4,491,322 83% n/a g) 5,389,586 5,389,586 15,012,113 9,705,623 5,306,490 83% 54% 18,014,535 12,204,927 5,809,608 11,015,073 10,879,543 135,530 83% 82% 13,218,088 13,188,636 29,452 26,027,186 20,585,166 5,442,020 83% 66% 31,232,623 25,393,563 5,839,060 1,160,806 9,526,231 8,365,425 ** 182,966 6,235,943 6,052,974 Beginning NWC per Proposed Budget 6,050,000 a) Current year taxes projected to be 91 % of levy. Prior year taxes estimated to be $360,000 more than estimated for F ( 2009 budget. b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate. c) A & T Grant is $134,460 greater than estimated in budget. d) Clerk's Office revenues are projected to be less than budgeted, based on ten months of actual activity. e) Expenditures will be less than appropriated due to open positions. f) Due to estimated shortfall in Room Tax Receipts, additional $307,277 to Countywide LED. Due to estimated shortfall n Justice Court Fines and Fees, payment of $126,167 will not be made to Countywide LED. g) The Contingency in the Original Budget was $5,905,383. The $515,797 net decrease is due to appropriation transfe s of (1) $10,615 to Personnel in Assessor ($4,818), Clerk`($5,217) and BOPTA ($580) Departments, (2) $127,466 to Trar sfers Out for Fund 115, (3) $200,000 to Transfers Out for CDD, (4) $15,328 Transfers In from Fund 170, (5) $10,078 to Capital Ot. tlay in Clerk's Office and (6) $182,966 of appropriation transferred to other funds (details below). ** The net of $182,966 is due to transfer of appropriation to other funds: $127,466 - Crime Prevention Fund, $20,000 - F and 145 and $35,500 - Fund 120. Exp. %. COMM JUSTICE -JUVENILE Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149 Revenues Federal Grants 111,729 131,141 19,412 83% 98% a)c) 134,075 155,000 20,925 State Miscellaneous 42,500 23,198 (19,302) 83% 45% 51,000 51,000 SB #1065 -Court Assess. 53,333 48,253 (5,080) 83% 75% 64,000 59,000 (5,000) Discovery Fee 13,333 13,114 (219) 83% 82% 16,000 16,700 700 Food Subsidy 32,500 26,358 (6,142) 83% 68% b) 39,000 35,000 (4,000) Juvenile Crime Prevention 303,476 188,886 (114,590) 83% 52% c) 364,171 374,770 10,599 Inmate/Prisoner Housing 50,000 79,500 29,500 83% 133% 60,000 95,000 35,000 Inmate Commissary Fees 417 650 233 83% 130% 500 800 300 Contract Payments 286,413 209,249 (77,164) 83% 61% d) 343,696 230,000 (113,696) Miscellaneous 250 364 114 83% 121% 300 364 64 MIP Diversion Fees 1,333 700 (633) 83% 44% 1,600 800 (800) Interest on Investments 25,000 30,628 5,628 83% 102% 30,000 36,000 6,000 Leases 10,500 4,442 (6,058) 83% 35% e) 12,600 5,050 (7,550) Grants - Private 1,171 1,171 83% n/a 1,171 1,171 Crime Prevention Services 7,856 7,856 83% n/a 19,700 19,700 Level 7 75,000 40,000 (35,000) 83% 44% c)f) 90,000 80,000 (10,000) Total Revenues 1,005,784 805,510 (200,274) 83% 67% 1,206,942 1,160,355 (46,587) Transfers In -General Fund 5,006,533 5,006,533 83% 83% 6,007,840 6,007,840 TOTAL RESOURCES 7,102,317 6,973,192 (129,125) 83% 84% 8,304,782 8,329,344 24,562 REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services 2,440,428 2,420,748 19,680 83% 83% g) 2,928,514 2,920,000 8,514 Materials and Services 1,369,884 1,205,905 163,979 83% 73% 1,643,861 1,510,000 133,861 Capital Outlay 83 83 83% 0% 100 100 Juvenile Resource Center Personal Services 2,411,979 2,088,265 323,714 83% 72% g) 2,894,375 2,540,000 354,375 Materials and Services 172,978 168,810 4,168 83% 81% 207,573 200,000 7,573 Capital Outlay 83 83 83% 0% 100 100 Contingency 525,216 - 525,216 83% nta 630,259 630,259 TOTAL REQUIREMENTS 6,920,651 5,883,728 1,036,923 83% 71% 8,304,782 7,170,000 1,134,782 NET (Resources - Requirements) 181,666 1,089,464 907,798 - 1,159,344 1,159,344 Beginning NWC per Proposed Budget 1,085,000 a) Federal Grant revenue for FY 07-08 requests received in FY 08-09 b) Billing submitted monthly for reimbursement. Payments received to date cover July to March. c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award. d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially fund this position. DHS payments expected to be lower than budgeted due to a decrease in number of youth in program. e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year. f) Budget for Level 7 revenues overestimated by $10,000. g) Personnel Services projection reduced due to unfilled budgeted positions. Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149 Revenues Federal Grants 111,729 131,141 19,412 83% 98% a)c) 134,075 155,000 20,925 State Miscellaneous 42,500 23,198 (19,302) 83% 45% 51,000 51,000 SB #1065 -Court Assess. 53,333 48,253 (5,080) 83% 75% 64,000 59,000 (5,000) Discovery Fee 13,333 13,114 (219) 83% 82% 16,000 16,700 700 Food Subsidy 32,500 26,358 (6,142) 83% 68% b) 39,000 35,000 (4,000) Juvenile Crime Prevention 303,476 188,886 (114,590) 83% 52% c) 364,171 374,770 10,599 Inmate/Prisoner Housing 50,000 79,500 29,500 83% 133% 60,000 95,000 35,000 Inmate Commissary Fees 417 650 233 83% 130% 500 800 300 Contract Payments 286,413 209,249 (77,164) 83% 61% d) 343,696 230,000 (113,696) Miscellaneous 250 364 114 83% 121% 300 364 64 MIP Diversion Fees 1,333 700 (633) 83% 44% 1,600 800 (800) Interest on Investments 25,000 30,628 5,628 83% 102% 30,000 36,000 6,000 Leases 10,500 4,442 (6,058) 83% 35% e) 12,600 5,050 (7,550) Grants - Private 1,171 1,171 83% n/a 1,171 1,171 Crime Prevention Services 7,856 7,856 83% n/a 19,700 19,700 Level 7 75,000 40,000 (35,000) 83% 44% c)f) 90,000 80,000 (10,000) Total Revenues 1,005,784 805,510 (200,274) 83% 67% 1,206,942 1,160,355 (46,587) Transfers In -General Fund 5,006,533 5,006,533 83% 83% 6,007,840 6,007,840 TOTAL RESOURCES 7,102,317 6,973,192 (129,125) 83% 84% 8,304,782 8,329,344 24,562 REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services 2,440,428 2,420,748 19,680 83% 83% g) 2,928,514 2,920,000 8,514 Materials and Services 1,369,884 1,205,905 163,979 83% 73% 1,643,861 1,510,000 133,861 Capital Outlay 83 83 83% 0% 100 100 Juvenile Resource Center Personal Services 2,411,979 2,088,265 323,714 83% 72% g) 2,894,375 2,540,000 354,375 Materials and Services 172,978 168,810 4,168 83% 81% 207,573 200,000 7,573 Capital Outlay 83 83 83% 0% 100 100 Contingency 525,216 - 525,216 83% nta 630,259 630,259 TOTAL REQUIREMENTS 6,920,651 5,883,728 1,036,923 83% 71% 8,304,782 7,170,000 1,134,782 NET (Resources - Requirements) 181,666 1,089,464 907,798 - 1,159,344 1,159,344 Beginning NWC per Proposed Budget 1,085,000 a) Federal Grant revenue for FY 07-08 requests received in FY 08-09 b) Billing submitted monthly for reimbursement. Payments received to date cover July to March. c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award. d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially fund this position. DHS payments expected to be lower than budgeted due to a decrease in number of youth in program. e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year. f) Budget for Level 7 revenues overestimated by $10,000. g) Personnel Services projection reduced due to unfilled budgeted positions. Sheriff - Fund 255 Statement of Financial Operating Data Ten Months Ended April 30, 2009 Budget Year to Date Actual r Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ Revenues Law Enf Dist Countywide Law Enf Dist Rural Interest Total Revenues TOTAL RESOURCES 16,684,584 10,306,517 $ 138,600 $ 138,600 100% 14,378,039 9,322,599 38,848 (2,306,545) (983,918) 38,848 nia $ - $ 138,600 $ 138,600 83% 72% a) 20,021,501 17,284,482 (2,737,019) 83% 75% a) 12,367,820 11,017,688 (1,350,132) 83% n/a - 38,848 38,848 26,991,101 23,739,486 (3,251,615) 83% 73% 32,389,321 28,341,018 (4,048,303) 26,991,101 23,878,086 (3,113,015) 83% 74% 32,389,321 28,479,618 (3,909,703) REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriff's Division 1,867,755 Civil 987,274 Automotive/Communications 1,089,553 Investigations/Evidence 1,425,668 Patrol/Civil/Comm Supp 6,498,288 Records 554,753 Adult Jail 8,218,756 Court Security 179,279 Emergency Services 146,187 Special Services Division 1,092,197 Regional Work Center 2,215,664 Training Division 202,317 Non -Departmental 36,438 Contingency 2,435,304 Transfers Out 41,667 1,840,804 942,909 1,078,950 1,336,548 6,272,767 558,495 7,507,461 166,926 140,451 1,070,234 2,110,601 179,911 42,338 26,951 44,365 10,603 89,120 225,521 (3,742) 711,295 12,353 5,736 21,963 105,063 22,406 (5,900) 2,435,304 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% Exp. % 82% b) 80% c) 83% d) 78% e) 80% f) 84% 76% g) 78% 80% 82% 79% h) 74% 97% n/a 37,500 4,167 83% 75% TOTAL REQUIREMENTS 26,991,100 23,285,895 NET (Resources - Requirements) 2,241,306 1,184,729 1,307,464 1,710,801 7,797,946 665,705 9,862,507 215,135 175,424 1,310,636 2,658,798 242,780 43,725 2,922,365 2,196,306 45,000 1,127,000 57,729 1,251,915 55,549 1,626,801 84,000 7,530,557 267,389 665,605 100 9,232,390 630,117 215,035 100 175,324 100 1,286, 034 24,602 2,658,79 3 242,68) 100 43,72 5 - 2,922,365 50,000 50,0C 0 3,705,205 83% 72% 32,389,321 28,302,17'0 4,087,151 1 592,191 592,190 Beginning NWC per Proposed Budget 177,448 177,448 Year End Budget Projection Variance nia $ - $ 138,600 $ 138,600 83% 72% a) 20,021,501 17,284,482 (2,737,019) 83% 75% a) 12,367,820 11,017,688 (1,350,132) 83% n/a - 38,848 38,848 26,991,101 23,739,486 (3,251,615) 83% 73% 32,389,321 28,341,018 (4,048,303) 26,991,101 23,878,086 (3,113,015) 83% 74% 32,389,321 28,479,618 (3,909,703) REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriff's Division 1,867,755 Civil 987,274 Automotive/Communications 1,089,553 Investigations/Evidence 1,425,668 Patrol/Civil/Comm Supp 6,498,288 Records 554,753 Adult Jail 8,218,756 Court Security 179,279 Emergency Services 146,187 Special Services Division 1,092,197 Regional Work Center 2,215,664 Training Division 202,317 Non -Departmental 36,438 Contingency 2,435,304 Transfers Out 41,667 1,840,804 942,909 1,078,950 1,336,548 6,272,767 558,495 7,507,461 166,926 140,451 1,070,234 2,110,601 179,911 42,338 26,951 44,365 10,603 89,120 225,521 (3,742) 711,295 12,353 5,736 21,963 105,063 22,406 (5,900) 2,435,304 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% Exp. % 82% b) 80% c) 83% d) 78% e) 80% f) 84% 76% g) 78% 80% 82% 79% h) 74% 97% n/a 37,500 4,167 83% 75% TOTAL REQUIREMENTS 26,991,100 23,285,895 NET (Resources - Requirements) 2,241,306 1,184,729 1,307,464 1,710,801 7,797,946 665,705 9,862,507 215,135 175,424 1,310,636 2,658,798 242,780 43,725 2,922,365 2,196,306 45,000 1,127,000 57,729 1,251,915 55,549 1,626,801 84,000 7,530,557 267,389 665,605 100 9,232,390 630,117 215,035 100 175,324 100 1,286, 034 24,602 2,658,79 3 242,68) 100 43,72 5 - 2,922,365 50,000 50,0C 0 3,705,205 83% 72% 32,389,321 28,302,17'0 4,087,151 1 592,191 592,190 Beginning NWC per Proposed Budget 177,448 177,448 RESOURCES: Beg. Net Working Capital Total Revenues SHERIFF -Expenditure Detail Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual J Variance FY % Coll. Revised Budget Year End Projection Variance $ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600 26,991,101 23,739,486 (3,251,615) 83% 73% 32,389,321 28,341,018 (4,048,303) TOTAL RESOURCES 26,991,101 23,878,086 (3,113,015) 83% 74% 32,389,321 28,479,618 (3,909,703) REQUIREMENTS: Exp. % Sheriffs Services Personnel 955,105 939,562 15,543 83% 82% 1,146,126 1,126,126 20,000 Materials & Services 685,567 673,973 11,594 83% 82% 822,680 822,680 Capital Outlay 227,083 227,269 (186) 83% 83% 272,500 247,500 25,000 Total Sheriff's Services 1,867,755 1,840,804 26,951 2,241,306 2,196,306 45,000 Civil / Special Units Personnel 907,348 876,598 30,750 83% 81% 1,088,818 1,052,000 36,818 Materials&Services 70,149 66,311 3,838 83% 79% 84,179 75,000 9,179 Capital Outlay 9,777 9,777 83% 0% 11,732 11,732 Total Civil 987,274 942,909 44,365 1,184,729 1,127,000 57,729 Automotive/Communications Personnel 321,208 275,932 45,276 83% 72% 385,449 330,000 55,449 Materials & Services 768,263 803,018 (34,755) 83% 87% 921,915 921,915 Capital Outlay 83 - 83 83% 0% 100 100 Total Automotive/Communications 1,089,554 1,078,950 10,604 1,307,464 1,251,915 55,549 Investigations/Evidence Personnel 1,192,933 1,148,230 44,703 83% 80% 1,431,519 1,401,519 30,000 Materials & Services 212,735 165,008 47,727 83% 65% 255,282 201,282 54,000 Capital Outlay 20,000 23,310 (3,310) 83% 97% 24,000 24,000 Total Investigations/Evidence 1,425,668 1,336,548 89,120 1,710,801 1,626,801 84,000 Patrol/Civil/Comm Support Personnel 5,763,798 5,431,972 331,826 83% 79% 6,916,557 6,566,557 350,000 Materials & Services 451,091 523,580 (72,489) 83% 97% 541,309 646,000 (104,691) Capital Outlay 283,400 317,215 (33,815) 83% 93% 340,080 318,000 22,080 Total Patrol/Civil/Comm Supp 6,498,289 6,272,767 225,522 7,797,946 7,530,557 267,389 Records Personnel 485,204 486,910 (1,706) 83% 84% 582,246 582,246 Materials & Services 69,466 71,585 (2,119) 83% 86% 83,359 83,359 Capital Outlay 83 - 83 83% 0% 100 100 Total Records 554,753 558,495 (3,742) 665,705 665,605 100 Adult Jail Personnel 6,263,657 5,787,992 475,665 83% 77% 7,516,390 7,116,390 400,000 Materials & Services 1,137,598 1,059,194 78,404 83% 78% 1,365,117 1,335,000 30,117 Capital Outlay 817,500 660,275 157,225 83% 67% 981,000 781,000 200,000 Total Adult Jail 8,218,755 7,507,461 711,294 9,862,507 9,232,390 630,117 Court Security Personnel 166,254 161,426 4,828 83% 81% 199,506 199,506 Materials & Services 12,941 5,500 7,441 83% 35% 15,529 15,529 Capital Outlay 83 83 83% 0% 100 100 Total Transport/Court Security 179,278 166,926 12,352 215,135 215,035 100 Emergency Services Personnel 132,110 132,703 (593) 83% 84% 158,532 158,532 Materials & Services 13,993 7,748 6,245 83% 46% 16,792 16,792 Capital Outlay 83 83 83% 0% 100 100 Total Emergency Services 146,186 140,451 5,735 175,424 175,324 100 Special Services Personnel 680,469 652,971 27,498 83% 80% 816,563 816,563 Materials & Services 144,107 120,720 23,387 83% 70% 172,928 172,928 - Capital Outlay 267,621 296,543 (28,922) 83°%° 92% 321,145 296,543 24,602 Total Special Services 1,092,197 1,070,234 21,963 1,310,636 1,286,034 24,602 Regional Work Center Personnel 1,809,600 1,853,741 (44,141) 83% 85% 2,171,520 2,256,520 (85,000) Materials & Services 379,397 233,866 145,531 83% 51% 455,278 370,278 85,000 Capital Outlay 26,667 22,994 3,673 83% 72% 32,000 32,000 Total Regional Work Center 2,215,664 2,110,601 105,063 2,658,798 2,658,798 Training Personnel 161,159 153,312 7,847 83% 79% 193,391 193,391 Materials & Services 41,074 26,599 14,475 83% 54% 49,289 49,289 Capital Outlay 83 83 83% 0% 100 - 100 Total Training 202,316 179,911 22,405 242,780 242,680 100 Non -Departmental Materials & Services 36,438 42,338 (5,900) 83% 97% 43,725 43,725 Transfers Out 41,667 37,500 4,167 83% 75% 50,000 50,000 - Contingency 2,435,304 2,435,304 83% n/a 2,922,365 2,922,365 Total Non -Departmental 2,513,409 79,838 2,433,571 3,016,090 93,725 2,922,365 Total Requirements 26,991,098 23,285,895 3,705,203 83% 72% 32,389,321 28,302,170 4,087,151 NET (Resources - Requirements) 3 _ 592,191 592,188_ _ 177,448 177,448 Sheriff Notes Statement of Financial Operating Data Ten Months Ended April 30, 2009 a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment, is adjusted to actual quarterly. Actual expenditures for the first 3 quarters were Tess than budgeted. Actual expenditures for FY 2009 are projected to be less than budgeted. b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects and one open position which has been filled. Expenditures for capital software will be less than planned for the year. c) Personnel expenditures in Civil will be Tess than budget by approximately $58,000 for the year due primarily to unfilled budgeted positions during the year. d) Automotive/Communications year-to-date variance is due to timing of budget and actual purchase of material and services for new car preparation. Personnel expenses for the year will be less than budgeted due to an open position which was filled in the 2nd quarter. e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not renewed. In addition, personnel expenditures will be $30,000 below plan due to unfilled open positions. f) Personnel expenditures in Patrol will be less than budget by approximately $350,000 for the year due to unfilled budgeted employee positions. g) Adult Jail year-to-date variance is due to delays in filling open positions. Capital expenditures for the jail control panel system project will be incurred later in the year and will be less than budgeted. The delays in hiring and lower capital expenditures will result in the Adult Jail expenditures at $630,000 less than budgeted. h) Work Center year-to-date variance due to timing of expenditures for inmate Addictions Treatment programs and other expenses related to inmate population. Sheriff 701 Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % CoII.% RESOURCES: Beg. Net Working Capital $2,560,294 Revenues Tax Revenues - Current 12,140,493 Tax Revenues - Prior 224,543 Federal Grants 16,667 State Grant 37,630 Transp. of State Wards 4,167 SB 1145 1,613,183 Des Cty Court Security 107,500 Des Cty Juvenile Contract 20,000 Transport Title 111 Reimbursement DC Fair & Expo Center Local Gov't Pmts Inmate Commissary Fees Work Center Work Crews Concealed Handgun Classes Soc Sec Incentive -Fed Miscellaneous Oregon Mentors Medical Services Reimb Restitution Sheriff Fees Interest Interest on Unsegregated Rentals Donations 50,000 125,000 1,333 3,333 417 10,000 875 128,013 37,500 3,000 27,352 $ 2,611,374 $ 51,080 83% 13,700,221 467,452 60,508 52,476 1,815,672 107,170 3,262 13,168 75,000 6,375 2,235 62,557 25,635 8,130 8,000 2,293 8,614 15,438 395 151,120 80,771 6,595 66,472 48 1,559,728 242,909 43,841 14,846 (4,167) 202,489 (330) (16,738) 13,168 75,000 6,375 2,235 12,557 (99,365) 6,797 4,667 1,876 8,614 5,438 (480) 23,107 43,271 3,595 39,120 48 nla $ 2,560,294 $2,611,374 $ 51,080 83% 94% a) 14,568,591 83% 173% b) 269,452 83% 303% 20,000 83% 116% c) 45,156 83% 0% 5,000 83% 94% d) 1,935,819 83% 83% 129,000 83% 14% e) 24,000 83% n/a 83% n/a 83% n/a 83% n/a 83% 104% 60,000 83% 17% g) 150,000 83% 508% 1,600 83% 200% 4,000 83% 459% 500 83% n/a 83% 129% 12,000 83% 38% 1,050 98% 153,615 179% 45,000 183% 3,600 203% h) 32,824 nia f) 83% Total Revenues 14,551,006 16,739,607 2,188,601 TOTAL RESOURCES 17,111,300 19,350,981 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 16,684,585 83% 83% 83% 83% 83% 14,262,941 524,846 35,354 69,000 5,000 1,815,672 129,000 5,000 15,000 150,000 6,375 2,235 65,000 35,820 9,000 8,000 4,026 10,000 16,000 1,050 153,615 95,000 10,600 70,118 48 (305,650) 255,394 15,354 23,844 (120,147) (19,000) 15,000 150,000 6,375 2,235 5,000 (114,180) 7,400 4,000 3,526 10,000 4,000 50,000 7,000 37,294 48 96% 17,461,207 17,498,700 37,493 2,239,681 83% 97% 20,021,501 20,110,074 88,573 Exp. % 14,378,039 2,306,546 83% 72% i) 20,021,501 17,284,482 2,737,019 TOTAL REQUIREMENTS 16,684,585 14,378,039 2,306,546 83% 72% 20,021,501 17,284,482 2,737,019 NET (Resources - Requirements) 426,715 4,972,942 4,546,227 - 2,825,592 2,825,592 Beginning NWC per Proposed Budget 2,470,519 a) Projections based on data provided by Tax Office. b) Delinquent prior year taxes exceeded amounts estimated. c) Revised State funding allocation. d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment. e) Expect less revenue for court security from the Juvenile Department. f) Title 111 revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal. g) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn. h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing. i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters were Tess than budgeted. Year End Budget Projection Variance nla $ 2,560,294 $2,611,374 $ 51,080 83% 94% a) 14,568,591 83% 173% b) 269,452 83% 303% 20,000 83% 116% c) 45,156 83% 0% 5,000 83% 94% d) 1,935,819 83% 83% 129,000 83% 14% e) 24,000 83% n/a 83% n/a 83% n/a 83% n/a 83% 104% 60,000 83% 17% g) 150,000 83% 508% 1,600 83% 200% 4,000 83% 459% 500 83% n/a 83% 129% 12,000 83% 38% 1,050 98% 153,615 179% 45,000 183% 3,600 203% h) 32,824 nia f) 83% Total Revenues 14,551,006 16,739,607 2,188,601 TOTAL RESOURCES 17,111,300 19,350,981 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 16,684,585 83% 83% 83% 83% 83% 14,262,941 524,846 35,354 69,000 5,000 1,815,672 129,000 5,000 15,000 150,000 6,375 2,235 65,000 35,820 9,000 8,000 4,026 10,000 16,000 1,050 153,615 95,000 10,600 70,118 48 (305,650) 255,394 15,354 23,844 (120,147) (19,000) 15,000 150,000 6,375 2,235 5,000 (114,180) 7,400 4,000 3,526 10,000 4,000 50,000 7,000 37,294 48 96% 17,461,207 17,498,700 37,493 2,239,681 83% 97% 20,021,501 20,110,074 88,573 Exp. % 14,378,039 2,306,546 83% 72% i) 20,021,501 17,284,482 2,737,019 TOTAL REQUIREMENTS 16,684,585 14,378,039 2,306,546 83% 72% 20,021,501 17,284,482 2,737,019 NET (Resources - Requirements) 426,715 4,972,942 4,546,227 - 2,825,592 2,825,592 Beginning NWC per Proposed Budget 2,470,519 a) Projections based on data provided by Tax Office. b) Delinquent prior year taxes exceeded amounts estimated. c) Revised State funding allocation. d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment. e) Expect less revenue for court security from the Juvenile Department. f) Title 111 revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal. g) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn. h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing. i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters were Tess than budgeted. RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants US Forest Service State Grant SB #1065 Court Assessment Marine Board License Fee Narcotic Task Force Des Cty General Fund Gmt Des Cty Transient Room Tax Des Cty Other Grant City of Sisters Des Cty Tax/Fin Contract Des Cty CDD Contract Des Cty Solid Waste Cntrt Des Cty Clerk/Election Security & Traffic Reimb Seat Belt Program Miscellaneous Sheriff Fees Court Fines & Fees Impound Fees Restitution - Street Crimes Interest Interest on Unsegregated Grants - Private Sale of Equip & Material Total Revenues TOTAL RESOURCES Sheriff 702 Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 1,169,561 $ 1,178,512 $ 8,951 83% 5,914,029 6,701,857 787,828 83% 107,321 259,761 152,440 83% 23,750 16,915 (6,835) 83% 60,000 28,500 (31,500) 83% 66,160 73,461 7,301 83% 55,833 48,253 (7,580) 83% 82,453 50,014 (32,439) 83% 91,667 27,500 (64,167) 83% 179,150 (179,150) 83% 2,029,183 2,029,183 - 83% 105,139 (105,139) 83% 327,713 333,345 5,632 83% 2,292 860 (1,432) 83% 45,304 36,242 (9,062) 83% 45,304 54,363 9,059 83% 2,500 2,706 206 83% 21,667 1,316 (20,351) 83% 5,000 6,875 1,875 83% 2,083 9,423 7,340 83% 4,167 6,261 2,094 83% 70,833 104,039 33,206 83% 62,500 64,100 1,600 83% 353 353 83% 25,000 25,804 804 83% 2,000 3,226 1,226 83% 6,000 6,000 83% 833 5,276 4,443 83% 9,331,881 9,895,633 563,752 83% 10, 501,442 11, 074,145 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 10,306,517 9,322,599 Budget Year End Projection Variance nia $1,169,561 $1,178,512 $ 8,951 94% a) 7,096,836 6,961,631 (135,205) 202% b) 128,785 279,869 151,084 59% 28,500 28,500 40% 72,000 72,000 93% 79,392 79,392 72% 67,000 67,000 51% c) 98,944 137,527 38,583 25% d) 110,000 27,500 (82,500) 0% e) 214,980 471,980 257,000 83% 2,435,020 2,178,020 (257,000) 0% f) 126,167 (126,167) 85% 393,255 400,014 6,759 31% 2,750 2,750 - 67% g) 54,365 36,243 (18,122) 100% g) 54,365 81,547 27,182 90% 3,000 3,000 - 5% h) 26,000 13,00C (13,000) 115% 6,000 8,00(. 2,000 377% 2,500 13,65f 11,155 125% 5,000 7,001 2,000 122% 85,000 115,000 30,000 85% 75,000 75,00 ) n/a 353 353 86% 30,000 30,00) 134% 2,400 5,400 3,000 n/a 6,000 6,000 528% 1,000 6,000 5,000 88% 11,198,259 11,106,361 (91,878) 572,703 83% 90% Exp. 12,367,820 12,284,8+►3 (82,927) 983,918 83% 75% g) 12,367,820 11,017,688 1,350,132 TOTAL REQUIREMENTS 10,306,517 9,322,599 983,918 83% 75% 12,367,820 11,017,688 1,350,132 NET (Resources - Requirements) 194,925 1,751,546 1,556,621 - 1,267,205 1,267,20: Beginning NWC per Proposed Budget 1,287,473 a) Projections based on data provided by Tax Office. b) Delinquent prior year taxes exceeded amounts estimated. c) Marine Board contract higher than plan due to reimbursement of extra marine patrol. Reimbursements are received in Feb and June. d) Additional Byrne Grant revenue will not be received this year. e) Payment from Deschutes County (General Fund) will be made in June 2009. f) Court fines and fees collected by Justice Court will be Tess than expenses resulting in no transfer to Sheriff's Office (M Wynne). g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual ;osts and payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters were less than budgeted. h) Fewer events requiring patrol/traffic control services. HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 2009 RESOURCES: Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436 Revenues Medicare Reimbursement 3,333 1,548 (1,785) 83% 39% a) 4,000 4,000 Federal Grants 2,300 2,300 83% n/a 2,300 2,300 State Grant 1,328,178 1,496,345 168,167 83% 94% b) 1,593,814 1,861,301 267,487 Child Dev & Rehab Center 28,948 25,051 (3,897) 83% 72% c) 34,737 34,737 State Miscellaneous 221,528 191,725 (29,803) 83% 72% 265,834 265,834 STARS Foundation 2,650 2,650 83% n/a 2,650 2,650 OMAP 225,000 264,602 39,602 83% 98% 270,000 300,000 30,000 Family Planning Exp Proj 395,833 341,149 (54,684) 83% 72% d) 475,000 440,000 (35,000) Grants 24,952 24,952 83% n/a 24,952 24,952 Sale of Map Photo or Copies 163 163 83% n/a 163 163 Contract Payments/ESD 6,667 4,000 (2,667) 83% 50% e) 8,000 8,000 Miscellaneous 2,659 2,659 83% n/a - 2,659 2,659 Patient Insurance Fees 76,208 146,419 70,211 83% 160% f) 91,450 160,000 68,550 Health Dept/Patient Fees 185,417 132,405 (53,012) 83% 60% f) 222,500 180,000 (42,500) Vital Records -Birth 33,333 27,980 (5,353) 83% 70% 40,000 38,000 (2,000) Vital Records -Death 78,333 86,465 8,132 83% 92% 94,000 94,000 Interest on Investments 31,667 22,265 (9,402) 83% 59% 38,000 28,000 (10,000) Donations 7,583 6,695 (888) 83% 74% 9,100 6,695 (2,405) Interfund Contract 71,800 72,066 266 83% 84% 86,160 93,432 7,272 Administrative Fee 22,500 22,500 - 83% 83% 27,000 27,000 Interfund Grant 33,402 19,172 (14,230) 83% 48% 40,082 19,172 (20,910) Total Revenues 2,749,731 2,893,111 143,380 83% 88% 3,299,678 3,592,895 293,217 Revised Year to Date Budget Budget i Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436 Revenues Medicare Reimbursement 3,333 1,548 (1,785) 83% 39% a) 4,000 4,000 Federal Grants 2,300 2,300 83% n/a 2,300 2,300 State Grant 1,328,178 1,496,345 168,167 83% 94% b) 1,593,814 1,861,301 267,487 Child Dev & Rehab Center 28,948 25,051 (3,897) 83% 72% c) 34,737 34,737 State Miscellaneous 221,528 191,725 (29,803) 83% 72% 265,834 265,834 STARS Foundation 2,650 2,650 83% n/a 2,650 2,650 OMAP 225,000 264,602 39,602 83% 98% 270,000 300,000 30,000 Family Planning Exp Proj 395,833 341,149 (54,684) 83% 72% d) 475,000 440,000 (35,000) Grants 24,952 24,952 83% n/a 24,952 24,952 Sale of Map Photo or Copies 163 163 83% n/a 163 163 Contract Payments/ESD 6,667 4,000 (2,667) 83% 50% e) 8,000 8,000 Miscellaneous 2,659 2,659 83% n/a - 2,659 2,659 Patient Insurance Fees 76,208 146,419 70,211 83% 160% f) 91,450 160,000 68,550 Health Dept/Patient Fees 185,417 132,405 (53,012) 83% 60% f) 222,500 180,000 (42,500) Vital Records -Birth 33,333 27,980 (5,353) 83% 70% 40,000 38,000 (2,000) Vital Records -Death 78,333 86,465 8,132 83% 92% 94,000 94,000 Interest on Investments 31,667 22,265 (9,402) 83% 59% 38,000 28,000 (10,000) Donations 7,583 6,695 (888) 83% 74% 9,100 6,695 (2,405) Interfund Contract 71,800 72,066 266 83% 84% 86,160 93,432 7,272 Administrative Fee 22,500 22,500 - 83% 83% 27,000 27,000 Interfund Grant 33,402 19,172 (14,230) 83% 48% 40,082 19,172 (20,910) Total Revenues 2,749,731 2,893,111 143,380 83% 88% 3,299,678 3,592,895 293,217 Revised Year End Budget Projection Variance Transfers In -Reserve Fund Transfers In -General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 20,833 25,000 4,167 83% 100% 25,000 25,000 2,201,029 2,201,030 1 83% 83% 2,641,235 2,641,235 5,678,593 6,091,577 408,817 83% 91% 6,672,913 7,231,566 558,653 Exp. Yo 3,714,309 3,763,247 (48,938) 83% 84% b) 4,457,171 4,553,160 (95,989) 1,172,108 1,130,722 41,386 83% 80% b) 1,406,529 1,516,529 (110,000) 62,500 54,945 7,555 83% 73% 75,000 54,945 20,055 125,000 112,500 12,500 83% 75% 150,000 150,000 486,844 486,844 83% n/a 584,213 584,213 TOTAL REQUIREMENTS 5,560,761 5,061,414 499,347 83% 76% 6,672,913 6,274,634 398,279 NET (Resources - Requirements) 117,832 1,030,163 908,164 956,932 956,932 Beginning NWC per Proposed Budget 900,000 a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold. b) Projection includes revisions 1 - 8 to State Grant. Appropriation transfer to be processed in May. c) Payments received quarterly during the October 08 through September 09 contract period. d) Payments are received one month in arrears. e) Anticipate receipt of $4,000 in June, 2009. f) Began billing private insurance for immunizations - budgeted to bill patients direct. RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses Divorce Filing Fees Domestic Partnership Fee Federal Grants State Grants State Miscellaneous Title 19 Liquor Revenue School Districts Contract Payments Miscellaneous Patient Insurance Fees Patient Fees Interest on Investments Rentals Donations Interfund Contract Administrative Fee Crime Prevention Services Total Revenues Transfers In -General Fund Transfers In -Other TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency MENTAL HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % Coll. % $ 2,750,000 $ 2,695,308 4,583 104,167 1,667 201,243 4,514,274 149,763 250,588 88,333 83,333 73,167 181,250 9,583 60,833 13,750 8,333 2,600 2,414,000 119,903 4,220 98,732 90 79,531 4,552,032 136,894 159,059 71,626 55,200 10,530 95,303 124,877 5,587 68,328 14,125 100 7,984 2,379,537 79,283 Revised Budget Year End Projection Variance $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692) (363) 83% 77% (5,435) 83% 79% (1,577) 83% 5% (121,712) 83% 33% a)b) 37,758 83% 84% (12,869) 83% 76% c) (91,529) 83% 53% (16,707) 83% 68% (28,133) 83% 55% d) 10,530 83% n/a 22,136 83% 109% (56,373) 83% 57% (3,996) 83% 49% 7,495 83% 94% 375 83% 86% (8,233) 83% 1% 5,384 83% 256% (34,463) 83% 82% (40,620) 83% 55% b) 8,281,370 7,943,038 1,292,416 1,292,416 378,188 422,354 12,701,974 12,353,116 (338,332) 44,166 5,500 125,000 2,000 241,492 5,417,129 179,716 300,705 106,000 100,000 87,800 217,500 11,500 73,000 16,500 10,000 3,120 2,896,800 143,884 5,500 125,000 200 229,184 5,393,386 179,716 300,705 106,000 70,000 14,040 95,303 160,000 8,500 88,000 16,500 3,500 8,764 2,876,800 137,100 (1,800) (12,308) (23,743) (30,000) 14,040 7,503 (57,500) (3,000) 15,000 (6,500) 5,644 (20,000) (6,784) 83% 80% 9,937,646 9,818,198 (119,448) 83% 83% 1,550,899 1,550,899 83% 93% 453,825 506,82E 53,000 (348,858) 83% 84% 14,692,370 14,571,23( (121,140) 6,938,922 6,556,003 382,919 83% 3,728,983 3,134,418 594,565 83% 83 - 83 83% 125,000 112,500 12,500 83% 1,450,653 1,450,653 83% TOTAL REQUIREMENTS 12,243,641 9,802,921 2,440,720 83% NET (Resources - Requirements) 458,333 2,550,195 2,091,862 Beginning NWC per Proposed Budget Exp. 79% 70% 0% 75% e) 8,326,706 7,810,00) 516,706 4,474,780 3,894,00 3 580,780 100 - 10C 150,000 150,0( 0 n/a 1,740,784 1,740,7& 67% 14,692,370 11,854,01 0 2,838,371 - 2,717,230 2,717,231 a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue. b) Grant billing paid quarterly, in arrears. Anticipated receipt of $32,550 in May 2009. c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment. d) Services to school districts commence at start of school year and are billed monthly in arrears. e) Anticipated salary savings due to unfilled positions and reduce work schedule beginning March 1, 2009. 2,725,010 RESOURCES: Beg. Net Working Capital Revenues Admin -Operations Admin -GIS Admin -Code Enforcement Building Safety Electrical Contract Services Env Health -On Site Prog Env Health-Lic Facilities Env Health - Drinking H2O Planning -Current Planning -Long Range Total Revenues Trans In -CDD Reserve Trans In -CDD Bldg/Elec Trans In -Gen Fund Trans In -Newberry (297) Trans In -Other TOTAL RESOURCES COMMUNITY DEVELOPMENT Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % I Coll. % $ (2,777,224) $ (2,667,071) $ 110,153 100% 96% $ (2,777,224) 29,375 4,167 257,083 1,434, 750 379,271 443,333 608,083 570,958 64,139 1,151,229 504,829 (13, 835) 1,626 164,705 768,274 212,320 183,514 199,037 617,417 82,194 746,530 246,237 5,447,217 2,068,426 1,881,438 68,928 83 REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations Division Admin -GS Division Admin -Code Enforcement Building Safety Division Electrical Division Contract Services Env Health -On Site Pgm Env Health-Lic Facilities Env Health - Drinking H2O EPA Grant Planning -Current Division Planning -Long Range Div Transfers Out (DIS Fund) Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 6,688,868 1,759,722 218,899 204,945 885,584 254,490 233,566 286,289 447,914 73,381 69,063 846,417 531,958 1,193,679 (43,210) (2,541) (92,378) (666,476) (166,951) (259,819) (409,046) 46,459 18,055 (404,699) (258,592) 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% -39% a) 33% b) 53% c) 45% c) 47% c) 34% d) 27% c) 90% e) 107% f) 54% c) 41% c) 35,250 5,000 308,500 1,721,700 455,125 532,000 729,700 685,150 76,967 1,381,475 605,795 $(2,667,071) 110,153 (17, 750) 1,900 199,000 912,400 253,000 203,800 226,500 639,000 101,650 900,700 383,800 (53,000) (3,100) (109,500) (809,300) (202,125) (328,200) (503,200) (46,150) 24,683 (480,775) (221,995) 3,208,019 (2,239,198) 83% 49% 6,536,662 3,804,000 (2,732,662) 1,399,756 (668,670) 83% 56% 2,482,111 2,478,181 (3,930) 1,144,255 (737,183) 83% 51% 2,257,725 2,244,231 (13,494) 166,667 166,667 0% nia g) 0 200,000 200,000 131,666 62,738 0% 159% h) 82,714 281,641 198,927 850,000 849,917 0% 850000% i) 100 850,000 849,900 4,233,292 (2,455,576) 83% 49% 8,582,088 7,190,982 (1,391,106) 1,648,664 191,628 179,976 840,348 242,464 227,717 245,340 421,676 67,890 59,415 811,392 415,065 150,000 Exp. % 111,058 83% 78% j) 2,111,666 27,271 83% 73% j) 262,679 24,969 83% 73% j) 245,934 45,236 83% 79% j) 1,062,701 12,026 83% 79% j) 305,388 5,849 83% 81% j) 280,279 40,949 83% 71% j) 343,547 26,238 83% 78% j) 537,497 5,491 83% 77% j) 88,057 9,648 83% 72% j) 82,875 35,025 83% 80% j) 1,015,700 116,893 83% 65% j) 638,350 86% 175,000 1,193,679 83% nia 1,432,415 1,940,221 239,508 217,008 941,467 287,465 297,105 310,689 502,416 82,615 85,276 925,463 614,121 150,000 171,445 23,171 28,926 121,234 17,923 (16,826) 32,858 35,081 5,442 (2,401) 90,237 24,229 25,000 1,432,415 7,005,907 5,501,575 1,654,332 83% 64% 8,582,088 6,593,354 1,988,734 (317,039) (1,268,283) (801,244) Beginning NWC per Proposed Budget Revenues Expenditures Net from Operations 3,208,019 5,501,575 (2,293,556) 597,628 597,628 413,471 3,804,000 6,593,354 (2,789,354) a) Revenue is low in relation to budget due to reduced Addressing Fee, Road Access permits, and interest. b) Payments for custom GIS work are received as work is requested. c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget. d) Revenue is received as clients are billed, usually lagging 1-2 months behind, Projected below budget (Contract Svcs). e) Revenue is received primarily in December through February after license renewal statements are mailed out. f) Additional state funds are expected in the current fiscal year. g) A transfer from the General Fund for long range planning. h) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer. i) Transfer from PERS Reserve (4-15-09). j) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours). Year End Budget Projection Variance $ (2,777,224) $ (2,667,071) $ 110,153 100% 96% $ (2,777,224) 29,375 4,167 257,083 1,434, 750 379,271 443,333 608,083 570,958 64,139 1,151,229 504,829 (13, 835) 1,626 164,705 768,274 212,320 183,514 199,037 617,417 82,194 746,530 246,237 5,447,217 2,068,426 1,881,438 68,928 83 REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations Division Admin -GS Division Admin -Code Enforcement Building Safety Division Electrical Division Contract Services Env Health -On Site Pgm Env Health-Lic Facilities Env Health - Drinking H2O EPA Grant Planning -Current Division Planning -Long Range Div Transfers Out (DIS Fund) Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 6,688,868 1,759,722 218,899 204,945 885,584 254,490 233,566 286,289 447,914 73,381 69,063 846,417 531,958 1,193,679 (43,210) (2,541) (92,378) (666,476) (166,951) (259,819) (409,046) 46,459 18,055 (404,699) (258,592) 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% -39% a) 33% b) 53% c) 45% c) 47% c) 34% d) 27% c) 90% e) 107% f) 54% c) 41% c) 35,250 5,000 308,500 1,721,700 455,125 532,000 729,700 685,150 76,967 1,381,475 605,795 $(2,667,071) 110,153 (17, 750) 1,900 199,000 912,400 253,000 203,800 226,500 639,000 101,650 900,700 383,800 (53,000) (3,100) (109,500) (809,300) (202,125) (328,200) (503,200) (46,150) 24,683 (480,775) (221,995) 3,208,019 (2,239,198) 83% 49% 6,536,662 3,804,000 (2,732,662) 1,399,756 (668,670) 83% 56% 2,482,111 2,478,181 (3,930) 1,144,255 (737,183) 83% 51% 2,257,725 2,244,231 (13,494) 166,667 166,667 0% nia g) 0 200,000 200,000 131,666 62,738 0% 159% h) 82,714 281,641 198,927 850,000 849,917 0% 850000% i) 100 850,000 849,900 4,233,292 (2,455,576) 83% 49% 8,582,088 7,190,982 (1,391,106) 1,648,664 191,628 179,976 840,348 242,464 227,717 245,340 421,676 67,890 59,415 811,392 415,065 150,000 Exp. % 111,058 83% 78% j) 2,111,666 27,271 83% 73% j) 262,679 24,969 83% 73% j) 245,934 45,236 83% 79% j) 1,062,701 12,026 83% 79% j) 305,388 5,849 83% 81% j) 280,279 40,949 83% 71% j) 343,547 26,238 83% 78% j) 537,497 5,491 83% 77% j) 88,057 9,648 83% 72% j) 82,875 35,025 83% 80% j) 1,015,700 116,893 83% 65% j) 638,350 86% 175,000 1,193,679 83% nia 1,432,415 1,940,221 239,508 217,008 941,467 287,465 297,105 310,689 502,416 82,615 85,276 925,463 614,121 150,000 171,445 23,171 28,926 121,234 17,923 (16,826) 32,858 35,081 5,442 (2,401) 90,237 24,229 25,000 1,432,415 7,005,907 5,501,575 1,654,332 83% 64% 8,582,088 6,593,354 1,988,734 (317,039) (1,268,283) (801,244) Beginning NWC per Proposed Budget Revenues Expenditures Net from Operations 3,208,019 5,501,575 (2,293,556) 597,628 597,628 413,471 3,804,000 6,593,354 (2,789,354) a) Revenue is low in relation to budget due to reduced Addressing Fee, Road Access permits, and interest. b) Payments for custom GIS work are received as work is requested. c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget. d) Revenue is received as clients are billed, usually lagging 1-2 months behind, Projected below budget (Contract Svcs). e) Revenue is received primarily in December through February after license renewal statements are mailed out. f) Additional state funds are expected in the current fiscal year. g) A transfer from the General Fund for long range planning. h) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer. i) Transfer from PERS Reserve (4-15-09). j) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours). ROAD Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % Coll_ % RESOURCES: Beg. Net Working Capital $ 6,392,830 $ 6,392,830 $ Revenues System Development Ch 16,667 3,696 (12,971) 83% 18% 20,000 4,000 (16,000) Mineral Lease Royalties 4,167 112,598 108,431 83% 2252% h) 5,000 120,000 115,000 Forest Receipts 2,298,067 2,759,606 461,539 83% 100% a) 2,757,680 2,759,606 1,926 State Grant 1,407,755 1,689,307 281,552 83% 100% b) 1,689,306 1,689,307 1 State Miscellaneous 5,758 5,758 83% n/a b) 344,113 344,113 Motor Vehicle Revenue 6,375,000 6,026,136 (348,864) 83% 79% 7,650,000 7,350,000 (300,000) City of Bend 208,333 206,121 (2,212) 83% 82% c) 250,000 215,000 (35,000) City of Redmond 333,333 11,781 (321,552) 83% 3% c) 400,000 250,000 (150,000) City of Sisters 41,667 (41,667) 83% 0% c) 50,000 (50,000) City of La Pine 11,103 11,103 83% n/a c) 11,103 11,103 Admin Recovery (SDC) 380 380 83% n/a - 380 380 Miscellaneous 33,333 31,053 (2,280) 83% 78% 40,000 35,000 (5,000) Road Vacations 833 1,000 167 83% 100% 1,000 1,000 - Interest on Investments 104,167 169,723 65,556 83% 136% 125,000 190,000 65,000 Donations 2,033 2,684 651 83% 110% 2,440 2,684 244 Interfund Contract 725,000 - (725,000) 83% 0% d) 870,000 709,548 ( 160,452) Equipment Repairs 250,000 196,351 (53,649) 83% 65% e) 300,000 250,000 (50,000) Vehicle Repairs 83,333 (83,333) 83% 0% d) 100,000 90,000 (10,000) LID Construction 70,833 (70,833) 83% 0% d) 85,000 26,340 (58,660) Vegetation Management 79,167 (79,167) 83% 0% d) 95,000 46,090 (48,910) Inter -fund: Forester 18,333 - (18,333) 83% 0% d) 22,000 22,000 - Car Washes 2,917 2,630 (287) 83% 75% e) 3,500 3,000 (500) Sale of Eqp & Material 562,500 624,870 62,370 83% 93% e) 675,000 800,000 125,000 Sale of Public Lands 167 76 (91) 83% 38% 200 200 Total Revenues 12,617,605 11,854,873 (762,732) 83% 78% 15,141,126 14,919,371 (221,755) Revised Year End Budget Projection Variance 0 100% 100% $ 6,392,830 $ 6,392,830 $ 0 Trans In - CDD Trans In - Solid Waste Trans In -Road Imp Res 21,658 7,800 (13,858) 83% 30% 25,990 7,800 (18,190) 717,892 646,103 (71,789) 83% 75% f) 861,470 861,470 4,868 (4,868) 83% 0% 5,841 5,841 TOTAL RESOURCES 19,754,853 18,901,606 (853,247) 83% 88% 22,427,257 22,187,312 (239,945) REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency Exp. % 4,689,226 4,566,660 122,566 83% 81% 5,627,071 5,506,148 120,923 9,236,494 4,768,021 4,468,473 83% 43% g) 11,083,793 8,985,120 2,098,673 3,041,667 1,407,849 1,633,818 83% 39% g) 3,650,000 2,480,000 1,170,000 250,000 300,000 (50,000) 83% 100% 300,000 300,000 1,471,994 - 1,471,994 83% n/a 1,766,393 - 1,766,393 TOTAL REQUIREMENTS 18,689,381 11,042,530 7,646,851 83% 49% 22,427,257 17,271,268 5,155,989 NET (Resources - Requirements) 1,065,472 7,859,076 6,793,604 4,916,044 4,916,044 Beginning NWC per Proposed Budget 4,871,665 a) Annual payment received in January 2009. b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing. c) Billing upon completion of work. d) Payment to be received in June 2009 from various funds. e) Billed to County departments monthly in arrears. f) Payment received quarterly from Solid Waste. g) Seasonal expense includes overlays to occur Spring 2009. h) Additional FY 09 Mineral lease revenue is not known. RESOURCES: Beg. Net Working Capital Revenues State Subsidy State Miscellaneous SB 1145 Probation Work Crew Fees Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Interest on Investments Crime Prevention Services Drug Court - Byrne Total Revenues ADULT PAROLE & PROBATION Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % Coli. % $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763 27,408 29,227 1,819 83% 89% a) 32,890 29,227 (3,663) 4,301 4,301 83% n/a f) 8,000 8,000 2,419,954 2,723,508 303,554 83% 94% 2,903,945 2,714,945 (189,000) 28,333 42,478 14,145 83% 125% c) 34,000 46,100 12,100 4,167 3,042 (1,125) 83% 61% 5,000 3,042 (1,958) 91,667 139,869 48,202 83% 127% b) 110,000 164,575 54,575 208,333 210,895 2,562 83% 84% 250,000 231,596 (18,404) 23,471 24,174 703 83% 86% 28,165 28,165 12,500 12,500 83% n/a 25,000 25,000 41,667 13,070 (28,597) 83% 26% e) 50,000 23,600 (26,400) 2,845,000 3,203,064 358,064 83% 94% 3,414,000 3,274,250 (139,750) Transfers In -General Fund 130,898 130,898 - 83% 83% 157,078 157,078 Transfers In -Video Lottery 88,333 70,667 (17,666) 83% 67% g) 106,000 70,667 (35,333) Transfers In -Sheriff 41,667 37,500 (4,167) 83% 75% 50,000 50,000 TOTAL RESOURCES 3,769,042 4,143,036 373,994 83% 94% 4,390,222 4,252,902 (137,320) REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. 2,663,708 2,455,662 208,046 83% 77% 3,196,449 2,949,262 247,187 576,883 698,785 (121,902) 83% 101% d) 692,259 833,747 (141,488) 83 83 83% 0% 100 100 417,845 417,845 83% n/a 501,414 501,414 TOTAL REQUIREMENTS 3,658,519 3,154,447 504,072 83% 72% 4,390,222 3,783,009 607,213 NET (Resources - Requirements) 110,523 988,589 878,066 469,893 469,893 Beginning NWC per Proposed Budget 467,892 a) Received two quarters of subsidy with one year's worth of AIP funds. b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's. c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has better collection rate. d) Recent reorganization required building modifications for Redmond and Bend offices. e) Byrne grant hasn't released funds. Have requested payment again. f) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000. g) Due to reduction in Lottery Grant payments from State, no additional transfers will be received. Year End Budget Projection Variance $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763 27,408 29,227 1,819 83% 89% a) 32,890 29,227 (3,663) 4,301 4,301 83% n/a f) 8,000 8,000 2,419,954 2,723,508 303,554 83% 94% 2,903,945 2,714,945 (189,000) 28,333 42,478 14,145 83% 125% c) 34,000 46,100 12,100 4,167 3,042 (1,125) 83% 61% 5,000 3,042 (1,958) 91,667 139,869 48,202 83% 127% b) 110,000 164,575 54,575 208,333 210,895 2,562 83% 84% 250,000 231,596 (18,404) 23,471 24,174 703 83% 86% 28,165 28,165 12,500 12,500 83% n/a 25,000 25,000 41,667 13,070 (28,597) 83% 26% e) 50,000 23,600 (26,400) 2,845,000 3,203,064 358,064 83% 94% 3,414,000 3,274,250 (139,750) Transfers In -General Fund 130,898 130,898 - 83% 83% 157,078 157,078 Transfers In -Video Lottery 88,333 70,667 (17,666) 83% 67% g) 106,000 70,667 (35,333) Transfers In -Sheriff 41,667 37,500 (4,167) 83% 75% 50,000 50,000 TOTAL RESOURCES 3,769,042 4,143,036 373,994 83% 94% 4,390,222 4,252,902 (137,320) REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. 2,663,708 2,455,662 208,046 83% 77% 3,196,449 2,949,262 247,187 576,883 698,785 (121,902) 83% 101% d) 692,259 833,747 (141,488) 83 83 83% 0% 100 100 417,845 417,845 83% n/a 501,414 501,414 TOTAL REQUIREMENTS 3,658,519 3,154,447 504,072 83% 72% 4,390,222 3,783,009 607,213 NET (Resources - Requirements) 110,523 988,589 878,066 469,893 469,893 Beginning NWC per Proposed Budget 467,892 a) Received two quarters of subsidy with one year's worth of AIP funds. b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's. c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has better collection rate. d) Recent reorganization required building modifications for Redmond and Bend offices. e) Byrne grant hasn't released funds. Have requested payment again. f) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000. g) Due to reduction in Lottery Grant payments from State, no additional transfers will be received. COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % CoII. %, RESOURCES: Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848) Revenues Federal Grants 197,313 177,617 (19,696) 83% 75% a) 236,775 310,560 73,785 Title IV - Family Sup/Pres 31,377 27,178 (4,199) 83% 72% a) 37,652 40,982 3,330 HealthyStart Medicaid 108,333 23,655 (84,678) 83% 18% b) 130,000 95,000 (35,000) Child Care Block Grant 63,051 8,719 (54,332) 83% 12% a) 75,661 61,113 (14,548) Level 7 Services 145,994 155,303 9,309 83% 89% a) 175,193 201,546 26,353 Juvenile Crime Prevention 330,875 283,038 (47,837) 83% 71% a) 397,050 471,171 74,121 State Prevention Funds 114,583 125,624 11,041 83% 91% f)g) 137,500 187,499 49,999 HealthyStart /R -S -G 305,014 350,605 45,591 83% 96% b) 366,017 350,605 (15,412) OCCF Grant 616,079 750,562 134,483 83% 102% j) 739,295 861,508 122,213 Miscellaneous 6,667 7,652 985 83% 96% 8,000 8,000 Court Fines & Fees 20,000 53,662 33,662 83% 224% c)g) 24,000 75,000 51,000 Interest on Investments 20,833 27,189 6,356 83% 109% d) 25,000 40,000 15,000 Miscellaneous/Crime Prev 26,755 26,755 83% n/a k) - 80,266 80,266 Grants -Private 8,333 (8,333) 83% 0% e) 10,000 (10,000) Total Revenues 1,968,452 2,017,559 49,107 83% 85% 2,362,143 2,783,250 421,107 Trans from General Fund 292,746 292,746 - 83% 83% 351,295 351,295 Trans from GF -Other 5,743 5,168 (575) 83% 75% 6,891 6,891 - Total Transfers In 298,489 297,914 (575) 83% 83% 358,186 358,186 TOTAL RESOURCES 2,837,976 2,847,660 9,684 83% 87% 3,291,364 3,673,623 382,259 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 473,452 409,855 63,597 83% 72% i) 568,142 478,750 89,392 1,902,843 1,747,232 155,611 83% 77% g)h) 2,283,412 2,570,230 (286,818) 83 83 83% 0% 100 100 366,425 366,425 83% n/a 439,710 439,710 TOTAL REQUIREMENTS 2,742,803 2,157,087 585,716 83% 66% 3,291,364 3,049,08C 242,284 NET (Resources - Requirements) 95,173 690,573 595,400 624,54:, 624,543 Beginning NWC per Proposed Budget 624,54 a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010. b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction. c) Circuit Court fees increased to Mary's Place. d) Interest revenue will exceed budget because monthly cash balance is higher than expected. e) Youth conference cancelled. f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000. g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees). h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants. i) Personnel reduced due to open position, and new hires. j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statev ide reduction. k) Crime prevention fund transfers corrected to actual. Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848) Revenues Federal Grants 197,313 177,617 (19,696) 83% 75% a) 236,775 310,560 73,785 Title IV - Family Sup/Pres 31,377 27,178 (4,199) 83% 72% a) 37,652 40,982 3,330 HealthyStart Medicaid 108,333 23,655 (84,678) 83% 18% b) 130,000 95,000 (35,000) Child Care Block Grant 63,051 8,719 (54,332) 83% 12% a) 75,661 61,113 (14,548) Level 7 Services 145,994 155,303 9,309 83% 89% a) 175,193 201,546 26,353 Juvenile Crime Prevention 330,875 283,038 (47,837) 83% 71% a) 397,050 471,171 74,121 State Prevention Funds 114,583 125,624 11,041 83% 91% f)g) 137,500 187,499 49,999 HealthyStart /R -S -G 305,014 350,605 45,591 83% 96% b) 366,017 350,605 (15,412) OCCF Grant 616,079 750,562 134,483 83% 102% j) 739,295 861,508 122,213 Miscellaneous 6,667 7,652 985 83% 96% 8,000 8,000 Court Fines & Fees 20,000 53,662 33,662 83% 224% c)g) 24,000 75,000 51,000 Interest on Investments 20,833 27,189 6,356 83% 109% d) 25,000 40,000 15,000 Miscellaneous/Crime Prev 26,755 26,755 83% n/a k) - 80,266 80,266 Grants -Private 8,333 (8,333) 83% 0% e) 10,000 (10,000) Total Revenues 1,968,452 2,017,559 49,107 83% 85% 2,362,143 2,783,250 421,107 Trans from General Fund 292,746 292,746 - 83% 83% 351,295 351,295 Trans from GF -Other 5,743 5,168 (575) 83% 75% 6,891 6,891 - Total Transfers In 298,489 297,914 (575) 83% 83% 358,186 358,186 TOTAL RESOURCES 2,837,976 2,847,660 9,684 83% 87% 3,291,364 3,673,623 382,259 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 473,452 409,855 63,597 83% 72% i) 568,142 478,750 89,392 1,902,843 1,747,232 155,611 83% 77% g)h) 2,283,412 2,570,230 (286,818) 83 83 83% 0% 100 100 366,425 366,425 83% n/a 439,710 439,710 TOTAL REQUIREMENTS 2,742,803 2,157,087 585,716 83% 66% 3,291,364 3,049,08C 242,284 NET (Resources - Requirements) 95,173 690,573 595,400 624,54:, 624,543 Beginning NWC per Proposed Budget 624,54 a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010. b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction. c) Circuit Court fees increased to Mary's Place. d) Interest revenue will exceed budget because monthly cash balance is higher than expected. e) Youth conference cancelled. f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000. g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees). h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants. i) Personnel reduced due to open position, and new hires. j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statev ide reduction. k) Crime prevention fund transfers corrected to actual. SOLID WASTE Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget _ Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689 Revenues State Grant 38,333 (38,333) 83% 0% a) 46,000 46,000 Miscellaneous 29,167 26,027 (3,140) 83% 74% 35,000 30,000 (5,000) Refunds/Reimbursements 15,938 15,938 83% n/a b) 15,938 15,938 Franchise 3% Fees 166,667 217,719 51,052 83% 109% c) 200,000 224,000 24,000 Commercial Disp. Fees 1,395,597 897,452 (498,145) 83% 54% d) 1,674,716 1,100,000 (574,716) Private Disposal Fees 1,306,428 1,081,685 (224,743) 83% 69% d) 1,567,714 1,321,685 (246,029) Franchise Disposal Fees 4,022,005 3,351,423 (670,582) 83% 69% d) 4,826,406 4,000,000 (826,406) Yard Debris 58,541 48,906 (9,635) 83% 70% 70,249 75,000 4,751 Special Waste 25,000 11,765 (13,235) 83% 39% e) 30,000 20,000 (10,000) Interest 83,333 35,237 (48,096) 83% 35% 100,000 38,000 (62,000) Leases 240 240 83% n/a 240 240 Sale of Equip & Material 41,667 69,220 27,553 83% 138% f) 50,000 75,000 25,000 Total Revenues 7,166,738 5,755,612 (1,411,126) 83% 67% 8,600,085 6,945,863 (1,654,222) TOTAL RESOURCES 8,387,902 7,010,465 (1,377,437) 83% 71% 9,821,249 8,200,716 (1,620,533) REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 1,512,497 1,485,930 26,567 83% 82% 1,814,996 1,786,088 28,908 3,673,048 2,980,148 692,900 83% 68% g) 4,407,657 4,095,470 312,187 809,823 408,859 400,964 83% 42% 971,788 971,788 200,604 100,399 100,205 83% 42% h) 240,725 147,789 92,936 1,551,225 1,146,103 405,122 83% 62% i) 1,861,470 861,470 1,000,000 437,178 437,178 83% n/a 524,613 - 524,613 TOTAL REQUIREMENTS 8,184,375 6,121,439 2,062,936 83% 62% 9,821,249 7,862,605 1,958,644 NET (Resources - Requirements) 203,527 889,026 685,499 338,111 338,111 Beginning NWC per Proposed Budget 558,818 a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009. b) Monies refunded from Cedar Creek landscaping contract. c) Franchise fees are due April 15, 2009. d) Downturn in self -haul disposal and curbside collection has resulted in less revenue in these areas. e) Unpredictable revenue from asbestos and contaminated soil clean-ups. f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter. g) Some single, targe budget items cause this number to fluctuate. h) Only $50,000 paving of access road remains to be done. i) Only the budgeted transfer to the Road Fund will be made. Resources are insufficient to make budgeted transfers to Solid Waste's reserve funds. Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689 Revenues State Grant 38,333 (38,333) 83% 0% a) 46,000 46,000 Miscellaneous 29,167 26,027 (3,140) 83% 74% 35,000 30,000 (5,000) Refunds/Reimbursements 15,938 15,938 83% n/a b) 15,938 15,938 Franchise 3% Fees 166,667 217,719 51,052 83% 109% c) 200,000 224,000 24,000 Commercial Disp. Fees 1,395,597 897,452 (498,145) 83% 54% d) 1,674,716 1,100,000 (574,716) Private Disposal Fees 1,306,428 1,081,685 (224,743) 83% 69% d) 1,567,714 1,321,685 (246,029) Franchise Disposal Fees 4,022,005 3,351,423 (670,582) 83% 69% d) 4,826,406 4,000,000 (826,406) Yard Debris 58,541 48,906 (9,635) 83% 70% 70,249 75,000 4,751 Special Waste 25,000 11,765 (13,235) 83% 39% e) 30,000 20,000 (10,000) Interest 83,333 35,237 (48,096) 83% 35% 100,000 38,000 (62,000) Leases 240 240 83% n/a 240 240 Sale of Equip & Material 41,667 69,220 27,553 83% 138% f) 50,000 75,000 25,000 Total Revenues 7,166,738 5,755,612 (1,411,126) 83% 67% 8,600,085 6,945,863 (1,654,222) TOTAL RESOURCES 8,387,902 7,010,465 (1,377,437) 83% 71% 9,821,249 8,200,716 (1,620,533) REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 1,512,497 1,485,930 26,567 83% 82% 1,814,996 1,786,088 28,908 3,673,048 2,980,148 692,900 83% 68% g) 4,407,657 4,095,470 312,187 809,823 408,859 400,964 83% 42% 971,788 971,788 200,604 100,399 100,205 83% 42% h) 240,725 147,789 92,936 1,551,225 1,146,103 405,122 83% 62% i) 1,861,470 861,470 1,000,000 437,178 437,178 83% n/a 524,613 - 524,613 TOTAL REQUIREMENTS 8,184,375 6,121,439 2,062,936 83% 62% 9,821,249 7,862,605 1,958,644 NET (Resources - Requirements) 203,527 889,026 685,499 338,111 338,111 Beginning NWC per Proposed Budget 558,818 a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009. b) Monies refunded from Cedar Creek landscaping contract. c) Franchise fees are due April 15, 2009. d) Downturn in self -haul disposal and curbside collection has resulted in less revenue in these areas. e) Unpredictable revenue from asbestos and contaminated soil clean-ups. f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter. g) Some single, targe budget items cause this number to fluctuate. h) Only $50,000 paving of access road remains to be done. i) Only the budgeted transfer to the Road Fund will be made. Resources are insufficient to make budgeted transfers to Solid Waste's reserve funds. RESOURCES: Beginning Net Working Capital Revenues Inter -fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Transfers In -PERS Reserve TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Miscellaneous Professional Service Insurance Loss Prevention Repair / Replacement Total General Liability 1,083,333 PROPERTY DAMAGE Insurance 150,132 Professional Service 48 Repair 1 Replacement 95,321 Total Property Damage 279,167 245,501 279,167 83% 73% 335,000 315,000 20,000 VEHICLE Professional Service 942 Repair / Replacement 36,098 Insurance 471 Loss Prevention 10,969 Repair / Replacement 6,906 Total Vehicle 133,333 55,386 133,333 83% 35% b) 160,000 70,000 90,000 WORKERS' COMPENSATION Settlement / Benefit 640,168 Professional Service 6,250 Insurance 33,809 Loss Prevention 9,349 Miscellaneous 33,877 Workers' Comp Losses 66,001 Total Workers' Compensation 595,833 789,454 595,833 83% 110% c) 715,000 850,00( (135,000) UNEMPLOYMENT - Settlement / Benefits 54,167 168,352 (114,185) 83% 259% d) 65,000 200,00G (135,000) Total Direct Insurance Costs 2,145,833 1,443,370 1,977,481 83% 56% 2,575,000 1,735,001 840,000 Insurance Administration: Personal Services 300,964 245,874 55,090 83% 68% 361,157 361,15 Materials 8 Service 160,003 119,807 40,196 83% 62% 192,004 192,00. Capital Outlay 83 - 83 83% 0% 100 100 Total Insurance Administration 461,051 365,681 95,370 83% 66% 553,261 553,161 100 Contingency 1,216,429 1,216,429 83% n/a 1,459,715 - 1,459,715 Risk Management Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget I Actual 1 Variance b/o of PI % Coil. $2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708 334,925 334,920 (5) 83% 83% 401,910 401,910 238,578 238,580 2 83% 83% 286,294 286,294 149,448 149,038 (410) 83% 83% 179,338 179,338 804,424 840,370 35,946 83% 87% 965,309 965,309 126,438 133,760 7,323 83% 88% 151,725 151,725 - 2,500 29,554 27,054 83% 985% 3,000 29,554 26,554 16,667 90,932 74,265 83% 455% 20,000 92,000 72,000 250 805 555 83% 268% 300 900 600 4,167 (4,167) 83% 0% 5,000 5,000 20,833 14,140 (6,693) 83% 57% 25,000 25,000 - 41,667 61,047 19,380 83% 122% 50,000 62,000 12,000 1,739,897 1,893,146 153,249 83% 91% 2,087,876 2,199,030 111,154 83 (83) 83% 0% 100 (100) 4,239,980 4,442,854 202,874 83% 97% 4,587,976 4,748,738 160,762 {%Exp. $49,708 17,216 4,975 5 7,607 152,389 294 2,192 184,677 1,083,333 83% 14% a) 1,300,000 300,000 1,000,000 TOTAL APPROPRIATIONS/EXPENDITURES 3,823,313 1,809,051 3,289,280 83% 39% 4,587,976 2,288,1E 1 2,299,815 NET 416,667 2,633,803 3,492,154 2,460,571 2,460,577 Beginning NWC per Proposed Budget 2,491,9 7 a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge. b) Savings is based on lower than expected year-to-date expenditures. c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and a $90,000 settlement. d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time pe iod for unemployment. Year End Budget Projection Variance $2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708 334,925 334,920 (5) 83% 83% 401,910 401,910 238,578 238,580 2 83% 83% 286,294 286,294 149,448 149,038 (410) 83% 83% 179,338 179,338 804,424 840,370 35,946 83% 87% 965,309 965,309 126,438 133,760 7,323 83% 88% 151,725 151,725 - 2,500 29,554 27,054 83% 985% 3,000 29,554 26,554 16,667 90,932 74,265 83% 455% 20,000 92,000 72,000 250 805 555 83% 268% 300 900 600 4,167 (4,167) 83% 0% 5,000 5,000 20,833 14,140 (6,693) 83% 57% 25,000 25,000 - 41,667 61,047 19,380 83% 122% 50,000 62,000 12,000 1,739,897 1,893,146 153,249 83% 91% 2,087,876 2,199,030 111,154 83 (83) 83% 0% 100 (100) 4,239,980 4,442,854 202,874 83% 97% 4,587,976 4,748,738 160,762 {%Exp. $49,708 17,216 4,975 5 7,607 152,389 294 2,192 184,677 1,083,333 83% 14% a) 1,300,000 300,000 1,000,000 TOTAL APPROPRIATIONS/EXPENDITURES 3,823,313 1,809,051 3,289,280 83% 39% 4,587,976 2,288,1E 1 2,299,815 NET 416,667 2,633,803 3,492,154 2,460,571 2,460,577 Beginning NWC per Proposed Budget 2,491,9 7 a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge. b) Savings is based on lower than expected year-to-date expenditures. c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and a $90,000 settlement. d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time pe iod for unemployment. RESOURCES Beg. Net Working Capital $ 14,000,000 $ 14,862,418 $ 862,418 100% 106% Revenues: Internal Premium Charges PIT Emp - Add'I Prem Employee Prem Contribution COIL Retiree / COBRA Co -Pay Medical Services Reimb Prescription Rebates Interest Total Revenues Health Benefits Trust Statement of Financial Operating Data Ten Months Ended April 30, 2009 1 Year to Date Budget Actual 1 Variance I FY %1 Coll. TOTAL RESOURCES REQUIREMENTS Expenditures: Personal Services Materials & Services Revised I Year End Budget Ij Projection Variance $ 14,000,000 14,862,418 $ 862,418 10,397,750 10,580,526 182,776 83% 85% a) 12,477,300 12,689,559 212,259 109,167 43,476 (65,690) 83% 33% b) 131,000 51,000 (80,000) 299,888 294,484 (5,404) 83% 82% 359,866 349,866 (10,000) 666,667 983,744 317,077 83% 123% 800,000 1,120,000 320,000 333,333 508,077 174,743 83% 127% 400,000 600,000 200,000 11,986 11,986 83% n/a 11,986 11,986 17,440 17,440 83% n/a 17,440 17,440 312,500 359,925 47,425 83% 96% 375,000 415,000 40,000 12,119,305 12,799,658 680,353 83% 88% 14,543,166 15,254,851 711,685 26,119,305 27,662,076 1,542,771 92% 97% 28,543,166 30,117,269 1,574,103 IExp. %1 94,763 90,266 4,496 83% 79% 113,715 110,715 3,000 Conferences and Seminars 2,500 1,410 1,090 83% 47% 3,000 3,000 Claims Paid-Medical/Rx 9,827,208 8,075,238 1,751,970 83% 68% c) 11,792,650 9,765,404 2,027,246 Claims Paid-DentalNision 1,340,931 1,348,418 (7,487) 83% 84% c) 1,609,117 1,630,645 (21,528) Refunds (35,822) 35,822 83% n/a (35,822) 35,822 Insurance Expense 297,926 305,271 (7,346) 83% 85% 357,511 357,511 State Assessments 53,333 134,149 (80,815) 83% 210% d) 64,000 134,149 (70,149) Administration Fee 226,752 230,247 (3,495) 83% 85% 272,102 272,102 PPO Fee 39,231 29,028 10,203 83% 62% 47,077 47,077 Health Impact 35,667 41,246 (5,580) 83% 96% 42,800 42,800 Printing 6,667 9,023 (2,356) 83% 113% 8,000 9,023 (1,023) Program Supplies 1,667 700 967 83% 35% 2,000 700 1,300 Other 12,636 31,707 (19,071) 83% 209% 15,163 35,000 (19,837) Total Materials & Services 11,844,517 10,170,614 1,673,902 83% 72% 14,213,420 12,261,588 1,951,832 Capital Outlay 83% 0% 100 100 Contingency 11,846,609 11,846,609 83% 0% 14,215,931 14,215,931 TOTAL REQUIREMENTS 23,785,888 10,260,880 13,525,008 83% 36% 28,543,166 12,372,303 16,170,863 NET (Resources - Requirements) 2,333,417 17,401,196 15,067, 779 17, 744, 966 17, 744, 966 Beginning Net Working Capital - FY 2010 Proposed Budget 18,100,000 a) Projection is the amount budgeted for FY 2009, as amended, for HBT payments in the operating funds. b) Fewer part-time employees opting for plan available to full-time employees. c) Based on annualizing 43 weeks of claims paid; YTD average is $219,155 per week. d) State Assessment is paid in August and January. 5/13/2009 DESCHUTES COUNTY 911 Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual _ Variance % of FY % Coll. Revised Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $2,393,117 $2,636,885 $ 243,768 100% 110% $2,393,117 $2,636,885 " 243,768 Revenues Property Taxes - Current 4,980,873 5,666,256 685,383 83% 95% a) 5,977,048 5,899,414 (77,634) Property Taxes - Prior 47,208 94,605 47,397 83% 167% b) 56,650 112,022 55,372 State Reimbursement 18,333 21,188 2,855 83% 96% 22,000 22,000 Telephone User Tax 670,908 647,294 (23,614) 83% 80% 805,089 805,089 Data Network Reimb. 28,333 25,128 (3,205) 83% 74% 34,000 33,164 (836) Jefferson County 18,321 37,729 19,408 83% 172% c) 21,985 37,729 15,744 User Fee 27,917 21,601 (6,316) 83% 64% 33,500 33,500 Contract Payments 58,333 60,579 2,246 83% 87% 70,000 70,000 Miscellaneous 6,875 10,340 3,465 83% 125% d) 8,250 10,340 2,090 Interest 41,667 98,150 56,483 83% 196% e) 50,000 100,000 50,000 Interest on Unsegregated Tax 1,083 2,644 1,561 83% 203% 1,300 2,644 1,344 Total Revenues 5,899,851 6,685,514 785,663 83% 94% 7,079,822 7,125,902 46,080 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 8,292,968 9,322,399 1,029,431 83% 98% 9,472,939 9,762,787 289,848 % Exp. 3,106,688 2,825,478 281,210 83% 76% 3,728,025 3,728,025 827,709 615,250 212,459 83% 62% 993,251 993,251 110,000 110,000 83% 0% 132,000 132,000 108,333 - 108,333 83% 0% 130,000 130,000 3,741,386 - 3,741,386 83% n/a 4,489,663 - 4,489,663 TOTAL REQUIREMENTS 7,894,116 3,440,728 4,453,388 83% 36% 9,472,939 4,983,276 4,489,663 NET (Resources - Requirements) 398,852 5,881,671 5,482,819 - 4,779,511 4,779,511 Beginning NWC per Proposed Budget 5,137,000 a) Projections based on data provided by Tax Office. b) Delinquent prior year taxes exceeded amounts estimated. c) Camp Sherman tax revenue. Revise year end projection to reflect previous 10 -month history. d) Refunds from insurance carrier (Special Districts) plus revenue from CAD printouts/tapes purchases higher than anticipate i e) Based on the first 10 months of actual, the interest for FY 2009 will be projected at $100,000. O LL N g) co O 0) 0V O m L N C) a a c) - o m U v m CD, O C a W 6. _c W m < m c 02 ca '5o O LL O • 0 c N N a o m U c >,? m a• a))cn O J Z coo ayi ��U O ``~ W CD ¢0 O. O a 0 Variance Over (Under) ', cvl,-vrn06 04 colpo o co 010 co er,W100 O .nlcco In n 0,er 0)N 00,0) NI ' :01!+- lO O 0 $- 1NI,'IO M,O -4,M V olio 1 O r` O1c0 o ) N aO ib0 ' h.0 11j amuD o 60 010 rn ;-^je�0010'0 O'0)I O'O:n :O 00 OIco1 0010 ' n ;NN 0'O' : NN,-, . :, CO10 I a0NJM10) O V- FY 2009 Budget '000000100000o '0 o;0 10!06 O;1p �iO.n c01 10) 0 0 O O O c0 .- 0 0 OI0 L0 Oi 0 O O N. 0 O.O.O 0 01010 O O1vI,t0 eY1 ISI IO 'n !0 c0 I WI O) oleo. M O' n 010 l0 die N- V'' c00 '1v IO o JO O ;co ,010 i0a i0 O iN IO 0) O oicl 0'60 01'0'1,- ci'ooi - _ 10'01 o 0 0 e N NI MIO 0'0 MIO 010 0)lo0 o O O o10 O 010 N .--;n 0 CO �--'n O O 0) 0 r c0 O IW b 101 lO O Ir 0 c0 N O 00 .- FY 2009 Actual + Projected 467,765 700 4,096 W CO co 10 0 n ei et O, .I 0' ' 1� v.'1 N Cr) CO CO O r c0)O cOJcQ 0) 0jn n0 el r1O, - �1"r' el a0; 10 COIO I IOM 1 10It0 '� loi loo -.0' 00 ''O O lap r- el 1 r 1p_ c'):. 'NI �IN I0) 1 I ,0 O ! :IN -10 et O 1Nlcfj' 'V' I'YIi ' l0 1i NIn1 �•- � 1, I 0 0 'O I0 N 00 (0 0 O O 0) (O 0 0 ' 0 0 N O 0 100 1•q In OO '(b c0 'et p' of To ¢ ; N N Iia N 13, j IN , � 1 Actual I Projection r I0 1 Oft a• a)1 Year to May Date Actual OI 0000) r- (0 n VI 0 c00)(p n 0 of VI con 1'7 O 01 11)r O of C 0 N 0)0) ' c0 ei c+) r c0000) O r- N O CO 1n O �r40 AO) Iw 1+) 106 O0) ON COQ 1n G0 n 0)V' X ' N 1+f n r 1v. �,, IN " OO O n0 0) et CD pcp) N CO N .- r 0a0�e= 00) ' et N I1O V' 0 0) 4.7 v O.1 CD O [000 O n O " 10 N O-0 00010 r C) O' ' 0 v Ob 0 O4 n— c040 Imo' 10 Op N e7 CV . 'a ¢ N T c•-3- � ;' O i(0 IO �N 10 001 Nlcj [010 rlrl �'. 0 'O In O 10 !0 CO '0 et IO a 1+1 0 1n. 0) 1 N 010 O)IN'. .'O n I 1 N 0 r O I(0 eT 01 : - 0 '1+)1 0 101 10I •O l''--- ',- . N l ; 1 � 1; N r r I� � I� 10) 'gni lull '.-' 2 2 1•r- :n ;co n 1 ' 'cnco Ice 1c0 c01N O[r I i� ' '. CO I IN 1 CD'N n: Irl r : r101 n.co' [Olio ; r N r el el 'I ' I in O cal O IT oln,N O O ; :1 ,N 1 � tg N co ,6 ' W, n: 1' , Z' co 2 L m LL '[Olio ' nl n1a - 00; K); N ' Ie0 O'OI .cQ co 10 Ib NI.- r !O In ' IM -n l n1 ' O f0' �, Off.- ' �i, �, 00101 00.0 n M ' 1� aD r r M M; 10 v M O 0 0 0) MI v ' z 7 co 00 I^'� c'011 0 ''o 00 ' ; 0 ; e.. .- 0' f0 �} T,' 10, N'r ��I.� r'�N co co ' n 0) cO N O) app b ,co• v O 110 'N O co 1 ' j ' ; 'Q I r 'N zI. vi VI December i0) COI Inl, ' 60 CO 1"..- 0):CO plp r1 ' CO Q) ' O 0 i ' U)); 101 I VI et J 10 0 ' ;� 001 et _O 'rQ 01 co" i0 'IO 1� "i 1 100 ' , 0I,a60 0100 njr 01 Iii O O o N I ' n I4 n (0 0 a60 CO1 November 101 N 00 ' 16')Jai 010) 1 010) 0103 oil vi,cw ' ' nN : O ' CO 0 r N eq n i I 1 O r 000 1 O) Cop ' 0 N 0 c o e0+7 � .O 10 j n0. a) ' N O Cr) I 1 ' ' ' ' n ' OD 1.11 O 0-.1 N O 0 I O) co CO co n O. ' '2'1' I Oi i N N l C' 'N) ' 0) 4) O)fD r- Or) 04 cc0 o 0)O nCO(pp c0 - to 10 ' 0I 10 N .— n 0 v 0 ".0 I co 1N... CO ' IP') , ' ' ' O I 0: 0 ' O N i O n Ob 0M 0n0 M .... r � 01 011 1hlI Of September NI COV ', 1 ' 1C 'ICO ' 'rte 43,268 65,903 37,325 103,228 0) ' �pO ', COV ' 0 00 10 0 1 0)j CV 7 0a Q co co c0, N I' li ' 1 1, O , ' 1 et 1r ' O v r O `et let 1 O O O .. �' r l IM I'7 N. 1 ' I O 0 I,� ' c7 ' ' ' ' • ' CO M O 101 O v1 3 CI 1,098 298 4,825 I 10 O MI Sr'' 109,507 (104,682) ! ' 0 0 N'1q 1� co M ?1 Y; iu.0 a >_m 2 3 01 mT cog U m O IX > m k cofce InD ;.( a W C a U.1 _ c' c m m y e Dos °/ m �— )— m C mmn is 11,..LL m ccNn O E 0`1 cn U 2 o U_ m or c mmo m e m O TA- my .aa C alU I c E clic 80 O U b me c y > c Miscellaneous Total Operating Revenues Operating Expenses Personnel Costs Materials and Services Capital Outlaw :,- N -0 c m m U a W K c °` a •t0 a LL 0 Z a F- 0 oO LL ,.t m .0 t IomQ CO O N o .., )1 co Z c rnc'= c N '°T'=6P ZJ J y m > =oi- �J O E m Q O0_— !A w 0 � ` cLaa))ccc,r a W co o (7,,� 1 0'1 a �c c,2 Ii b`mo c m x U N m E gt O m � 1 I1 ` LL a O U. Tri c> ¢ -� ' 0 LL =1 LL io m co to m � Wiz 3 0 j li 1'^o U: >, IUI m c, 0 or F1;•ol Z zll I RESOURCES: Beg. Net Working Capital Receipts: Security & Traffic Reimb Miscellaneous Vending Machines Telephone Fees - Events Special Events Revenues Interest Parking Fees Storage Camping at F & E Horse Stall Rental Concession % - Food Rights (Signage, etc.) Interfund Contract Video Lottery Total Receipts Transfers In TOTAL RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Deschutes County - Fair and Expo Center YTD -Budget Basis Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY Coll. $ 150,000 $ 142,470 $ (7,530) 100% 27,500 4,500 5,000 519,000 6,660 4,000 67,000 10,000 12,000 218,000 35,000 45,000 10,000 4,096 10,376 298 700 376,765 2,401 53,639 4,756 4,011 134,692 64,000 45,000 (23,404) 10,376 (4,202) (4,300) (142,235) (4,259) (4,000) (13,362) (5,244) (7,989) (83,308) 29,000 (10,000) 963,660 550,614 1,664,274 700,733 (262,927) 447,765 (102,849) 1,290,968 (373,306) 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% Year End Budget Projection Variance 95% $ 150,000 $ 142,470 $ (7,530) 12% 259% 5% 14% 62% 30% 0% 80% 32% 7% 48% 67% 100% 0% 57% 35,000 4,000 6,000 5,000 610,000 8,000 4,000 67,000 15,000 55,000 280,000 95,000 45,000 10,000 4,096 (30,904) 14,376 10,376 1,798 (4,202) 700 (4,300) 467,765 (142,235) 2,601 (5,399) - (4,000) 53,639 (13,361) 4,756 (10,244) 47,011 (7,989) 196,692 (83,308) 115,000 20,000 45,000 (10,000) 1,239,000 953,433 (285,567) 83% 71% 633,203 530,353 (102,850) 83% 64% 2,022,203 1,626,256 (395,947) Exp. % 705,000 675,806 29,194 83% 80% 846,075 809,405 36,670 646,220 497,429 148,791 83% 64% 775,739 618,663 157,076 61,756 73,990 (12,234) 83% 63% 117,104 117,104 - 45,000 45,000 83% 0% 45,000 45,000 67,000 67,000 83% 86% 78,000 67,000 11,000 141,046 141,046 83% n/a 160,285 160,285 1,666,022 1,314,225 351,797 83% 65% 2,022,203 1,612,172 410,031 (1,748) (23,257) (21,509) 14,084 14,084 Beginning Net Working Capital - FY 2010 Budget Accrued Revenue (Accounts Receivable): Current Month Events 26,689 Prior Months 4,617 Total Accounts Receivable 31,306 75,000 Deposits Received for Future Events: FY 2009: May June FY 2010 August September October November December January February March May June FY 2011 & Beyond TOTAL 34,235 3,450 2,820 1,060 4,790 4,550 725 100 300 250 100 700 39,260 92,340 Deschutes County Fair and Expo Center Statement of Financial Operating Data April 2009 Budget Actual Variance RESOURCES: Beg. Net Working Capital $ Receipts: Security & Traffic Reimb Miscellaneous Vending Machines Telephone Fees - Events 2,500 $ (2,500) 461 461 Special Events Revenues 43,000 43,121 121 Interest 666 112 (554) Parking Fees Storage 23,000 27,565 4,565 Camping at F & E 4,000 1,620 (2,380) Horse Stall Rental 4,000 1,046 (2,954) Concession % - Food 35,500 15,750 (19,750) Rights (Signage, etc.) 17,000 17,000 Interfund Contract 45,000 45,000 - Video Lottery Total Receipts 157,666 151,675 (5,991) Transfer In: GF, TRT, Welcome Center Total Transfers TOTAL RESOURCES 157,666 151,675 (5,991) REQUIREMENTS: Expenditures: Personal Services 70,500 74,902 (4,402) Materials and Services 64,622 65,200 (578) Debt Service 6,408 - 6,408 Capital Outlay - Transfers Out - - Contingency 9,619 - 9,619 TOTAL REQUIREMENTS 151,149 140,102 11,047 NET (Resources - Requirements) 6,517 11,573 5,056 Deschutes County Fair and Expo Center Accounts Receivable April 30, 2009 Current Month ONSET 7,066 U.S.S. Helicopter Managers Workshop 3,551 BMX - property damage 1,071 Food & Beverage Estimate 15,000 Total Current Month 26,689 Prior Months: October, 2008 Hunter Jumpers 1,000 KRDM Dance 1,002 August, 2008 White Stallion Productions 2,000 April, 2006 NW Expo & Trade show 615 Total Prior Months 4,617 Total Accrued Revenue as of April 30, 2009 31,306 RV Park - Fund 601 Statement of Financial Operating Data Ten Months Ended April 30, 2009 Year to Date Budget Actual Variance FY % CoII. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ $ - $ - 100% n/a $ - $ - $ - Revenues RV Park Fees < 31 Days 229,167 49,872 (179,295) 83% 18% a) 275,000 100,000 (17E,000) RV Park Fees > 30 Days - 6,500 6,500 83% n/a 6,500 E,500 Tent Space Rental 560 560 83% n/a 560 560 Washer/ Dryer 500 827 327 83% 138% 600 827 227 Vending Machines 250 (250) 83% 0% 300 (300) Interest on Investments 272 272 83% n/a 272 272 Cancellation Fees 198 198 83% n/a 198 198 Total Revenues 229,917 58,229 (171,688) 83% 21% 275,900 108,357 (167,543) Transfers In -Fund 130 220,000 220,000 83% 119% b) 185,000 285,000 100,000 Transfers In -Fund 618 - 83% 0% c) 11,000 - (1- ,000) TOTAL RESOURCES 449,917 278,229 (171,688) 83% 59% 471,900 393,357 (78,543) REQUIREMENTS: Expenditures Materials & Services Exp. % 82,358 51,818 30,540 83% 52% 98,830 98,830 Debt Service 157,769 157,769 83% 65% 243,459 243,459 Transfers Out - Gen Fund - 83% 0% 50,000 - 50,000 Contingency 66,343 66,343 83% n/a 79,611 79,611 TOTAL REQUIREMENTS 306,470 209,587 96,883 83% 44% 471,900 342,289 129,611 NET (Resources - Requirements) 143,447 68,642 (74,805) 51,068 51,068 Beginning Net Working Capital - FY 2010 Proposed Budget 50,000 a) Actual is approximately 1,779 space rentals. ( $49,872 + $6,500 + $560) / $32 = 1,779) b) Additional resources provided from Park Acquisition & Development Fund. c) Budgeted transfer based on assumption RV Park operations for FY 2008 would have been profitable, Transfer will not be made. U fO CL U U 0 N CCa N CL C Et 0 4t RV Park Fees Actual Received: e 0 0 0 0 0 0 0 0 0 000�'TI"OOCOMtn.- ODOpOODCO. TrInc-NIn M 4 O co In e- 0 0 0 4 N: CD OU C)U)CV MO�00 In OO OD CT In e- r M 'T7 M N r r N N'Tr to�(NI CDODcOco'cr N to CT M e- O N CO M M O e- CO CO e- CO co US ,- cs c0 ‘- v ti CD -6 co -.0)- m CDc In c CV°5 N II CZ CO N-6 CU N N O U U O C. CDCOOOI�T- InMN�NC OD C.� N CO N I, M M CO CO CO COO 0000 N N 18 ... M Ws t2.: rn v v CS c O O M CO CO N O CO CD t0 CO O N MM 1-- ,:ropMoOIONM,.- OD 01 O UNO OOMNT- 'Te CD. CDCOO'Te O M CO OOOOON,- . -NOS O.TII yNUD M N N N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N CO I' r- M CO O O I- M to CO CO e- r r O O In M T- CO MNON�OO-NC7)-CJ)O) r >+ O • M y ER O .- CO a) V In TO y E c CU 7O N w N 7 13 t1 w.u 03 ay CD o O m N TO 0 -0 N .C1 la N C] 1.6N CO N7 N co U d N O) y) OcoCD O CD 7 N U N CO a CO j -3¢cnOZ0-3LLM¢2-3>- E E N CD RESOURCES: Beg. Net Working Capital Revenues Grants - Private Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Debt Service (Negative Int Rev) TOTAL REQUIREMENTS NET (Resources - Requirements) Deschutes County Bethlehem Inn (Fund 128) Ten Month Ended April 30, 2009 Year to Date Budget Actual Variance FY%_ Coll. $ (2,600,000) $ (2,619,549) $ (19,549) 100% 101% a) $ (2,600,000) $ (2,619,549) $ (19,549) - 83% 0% 2,700,000 - 83% 0% 2,700,000 (2,600,000) (2,619,549) (19,549) 83% -2620% Exp. - (2,700,02a - (2,700,000) 100,000 (2,619,549) (2,719,549) 61,033 (61,033) 83% 61% b) 100,000 70,033 29,957 61,033 (61,033) 83% 61% (2,600,000 (2,680,582) (80,582) Beginning Net Working Capital - FY 2010 Proposed Budget 100,000 70,033 29,967 - (2,689,582) 2,689,582 (2,666,469) a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget. b) April interest expense was $4,417; average monthly interest is $6,103. Projection is year to date plus $4,500 per month for May and June. Year End Budget Projection Variance $ (2,600,000) $ (2,619,549) $ (19,549) 100% 101% a) $ (2,600,000) $ (2,619,549) $ (19,549) - 83% 0% 2,700,000 - 83% 0% 2,700,000 (2,600,000) (2,619,549) (19,549) 83% -2620% Exp. - (2,700,02a - (2,700,000) 100,000 (2,619,549) (2,719,549) 61,033 (61,033) 83% 61% b) 100,000 70,033 29,957 61,033 (61,033) 83% 61% (2,600,000 (2,680,582) (80,582) Beginning Net Working Capital - FY 2010 Proposed Budget 100,000 70,033 29,967 - (2,689,582) 2,689,582 (2,666,469) a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget. b) April interest expense was $4,417; average monthly interest is $6,103. Projection is year to date plus $4,500 per month for May and June. Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Related Travel Expenditures FY 2009 5/7/2( 09 � i I I Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr YTD Total Tammy Baney 1 Conf/Sem & EduclTraining - - 2,300 314 ; - - 40 530 30 30 5x,244 Travel Meals - - - - - 40 1 - - - ; 278 I 318 Accommodations 1 - - - 238 - 363 1 - - - 1 1,503 ; 2,103 Airfare - , - - - - - - - - 520 520 Mileage reimbursement - Ground Transport — 1 74 ; - 278 117 453 104 j 87 - 471 1,583 - , 91 - - 24 - - - 122 237 Total Baney - 74 2,391 830 117 ; 880 1 144 617 ; 30 j 2,923 8,006 Mike Daly + 386 Conf/Sem & Educ/Training - - 26 360 - - - - - - Travel Meals 1 396 - 12 1 - 29 - 1 - - - 437 Accommodations - - - 540 141 - - - - - 680 Airfare - - - - - - - - - - - Mileage reimbursement - 82 I . - , 242 420 331 18 - - - 1 092 Ground Transport - 44 ' - -- 1 15 - - - - 59 Total Daly - 522 , 26 r 1,154 561 1 374 18 - - - 2,654 Dennis Luke Conf/Sem & Educ/Training { - j - 26 1 219 ' - - 260 j 70 30 - 605 Travel Meals - - - - 25 66 I 25 25 25 ; - 166 Accommodations - - - 429 98 15 1 98 98 77 ' - 815 Airfare - - - - - - - - - - - Mileage reimbursement - Ground Transport - 85 , 137 1 246 239 228 248 279 320 98 1,879 - - - - _ _ - _ - _ Total Luke ' - 85'I 163 I 895 362 1 308 1 631 472 ' 452 98 3,466 Alan Unger Conf/Sem & EduclTraining - - - - - - - 70 70 10 150 Travel Meals - - - - - - - _ - - - - - - _ Accommodations _ _ _ _ _ _ Airfare - - - - - - - - - - - Mileage reimbursement - - - - - - - - - - Ground Transport Total Unger - - - - - - - - - - - - - - - ! - - 70 70 10 150 BOCC Staff - -- Conf/Sem & Educ/Training - - - - - T - - - Travel Meals - - - - - - - - - - - Accommodations - - - - - 1 - - - - - Airfare - - - - - - - - - Mileage reimbursement - - I -- - - 16 - - - 16 Ground Transport - - - ' - - I - - - I - - • Total BOCC Staff - - - - i - - 16 - - 16 Total - BOCC Department Conf/Sem & Educ/Training - - 2,352 I 893 ,' - - 300 670 130 40 4,385 Travel Meals - 396 - 12 , 25 !, 134 25 25 25 278 y21 Accommodations - 1 - - 1,207 1 238 378 98 98 77 1,503 1 3,'.99 Airfare -1 - - 1 - i - - - - - , 520 ��f,20 Mileage Reimbursement 241 137 766 776 1,011 386 365 320 569 4,f 71 Ground Transport - 44 91 - - 1 39 - - - 122 X96 Total - BOCC Department - 681 2,580 2,879 1,039 1,563 809 1,158 552 13,031 14,292 FY 2009 Budget ! 21,250 Percent Expended 67 3% 5/7/2( 09 Deschutes County Fair - Fund 619 Revenues and Expenses FAIR 2009 - July 29 to August 1, 2009 Fiscal Year 2010 REVENUES Gate Receipts 400,000 Carnival 154,000 Commercial Exhibitors: Outside 70,000 32,125 46% Inside 38,000 15,050 40% Food 12,000 8,650 72% Livestock Entry Fees 4,000 - 0% RN Camping/Horse Stall Rental 17,000 15,180 89% Concessions: Food 146,850 0% (146,850) Fair Sponsorship: Rodeo 23,000 700 3% (22,300) On -ground Stages 13,000 - 0% (13,000) Day 8,000 0% (8,000) Golf Carts 2,500 0% (2,500) Food Court 3,000 3,000 100% Concert 30,000 0% (30,000) Presenting Sponsors 12,000 0% (12,000) Barn Sponsors 6,000 3,400 57% (2,600) Building Sponsors - N/A Parade Sponsors - 2,500 N/A 2,500 Grants 5,000 0% (5,000) T -Shirts 3,500 0% (3,500) State Grant 25,000 0% (25,000) Interest 2,000 410 20% (1,590) Miscellaneous N/A 0% 0% (400,000) (154,000) (37,875) (22,950) (3,350) (4,000) (1,820) TOTAL REVENUES 974,850 81,015 8% (893,835) EXPENSES Personnel 182,246 63,086 35% 119,160 Materials and Services 624,646 47,090 8% 577,556 Contingency 25,837 0% 25,837 TOTAL EXPENSES 832,729 110,175 13% 722,554 Net Fair - 2009 142,121 (29,161) (171,282) Transfer to Fund 618 197,421 197,421 Retained in Annual Fair Fund (55,300) (29,161) 26,139 Beg Net Working Capital 55,300 75,291 Ending Balance 46,130 46,130 Actual - FY 2010 Through April % of Budget 30, 2009 Budget Variance REVENUES Gate Receipts 400,000 Carnival 154,000 Commercial Exhibitors: Outside 70,000 32,125 46% Inside 38,000 15,050 40% Food 12,000 8,650 72% Livestock Entry Fees 4,000 - 0% RN Camping/Horse Stall Rental 17,000 15,180 89% Concessions: Food 146,850 0% (146,850) Fair Sponsorship: Rodeo 23,000 700 3% (22,300) On -ground Stages 13,000 - 0% (13,000) Day 8,000 0% (8,000) Golf Carts 2,500 0% (2,500) Food Court 3,000 3,000 100% Concert 30,000 0% (30,000) Presenting Sponsors 12,000 0% (12,000) Barn Sponsors 6,000 3,400 57% (2,600) Building Sponsors - N/A Parade Sponsors - 2,500 N/A 2,500 Grants 5,000 0% (5,000) T -Shirts 3,500 0% (3,500) State Grant 25,000 0% (25,000) Interest 2,000 410 20% (1,590) Miscellaneous N/A 0% 0% (400,000) (154,000) (37,875) (22,950) (3,350) (4,000) (1,820) TOTAL REVENUES 974,850 81,015 8% (893,835) EXPENSES Personnel 182,246 63,086 35% 119,160 Materials and Services 624,646 47,090 8% 577,556 Contingency 25,837 0% 25,837 TOTAL EXPENSES 832,729 110,175 13% 722,554 Net Fair - 2009 142,121 (29,161) (171,282) Transfer to Fund 618 197,421 197,421 Retained in Annual Fair Fund (55,300) (29,161) 26,139 Beg Net Working Capital 55,300 75,291 Ending Balance 46,130 46,130 DESCHUTES COUNTY - ANNUAL FAIR Budgeted and Actual Materials and Services Fair 2009 - July 29 to August 1, 2009 Medical Contract Public Information Temporary Help - Office Temporary Help - Labor Transportation 14,000 20,000 38,000 10,000 12,536 4,000 1,464 20,000 38,000 10,000 Graphic Design - - Internal Service - Admin Svcs 4,306 1,436 2,870 Internal Service - BOCC 4,304 1,434 2,870 Internal Service - Finance 5,308 1,769 3,539 Internal Service - Legal 8,647 2,884 5,763 Internal Service - Personnel 2,000 668 1,332 Internal Service - IT 20,871 6,957 13,914 Internal Service - IT Reserve 2,308 768 1,540 Food Booth Cash Control 4,500 - 4,500 Gate Receipts Cash Control 16,000 16,000 Major Entertainment 145,000 145,000 Grounds Entertainment 40,000 40,000 Livestock Competition 3,000 3,000 Open Class 30,000 - 30,000 Rodeo 65,000 2,244 62,756 Security 67,000 - 67,000 Water & Sewer 2,000 2,000 Portable Sanitation 4,500 4,500 Garbage 6,000 6,000 Custodial/Janitorial 9,000 9,000 Grounds Upkeep, Landscape Building Repair & Maintenance 5,000 5,000 Equipment R & M 1,200 1,200 Maintenance Agreements 500 500 Copy Machine Rental 700 - 700 Equipment Rental 52,000 858 51,142 Rentals 500 - 500 Membership & Dues 1,200 270 930 Conferences & Seminars 800 445 355 Software Licenses - - Program expense 700 700 Fees & Permits 700 - 700 Insurance Premiums 39,834 13,277 26,557 Telephone 4,000 - 4,000 Cellular 700 700 Promotion 24,000 24,000 Printing 6,000 - 6,000 Travel 3,400 947 2,453 Refunds and Adjustments - Premiums -Other 20,000 20,000 Over/Short 500 500 Custodial supplies 12,000 12,000 Equipment R & M Supplies 200 200 General supplies 2,500 2,500 Office/Copier 800 - 800 Postage 2,500 170 2,330 Queen Court 4,000 402 3,598 Program supplies 1,200 1,200 Bldg/Grounds R & M Supplies 2,000 25 1,975 Safety supplies 500 - 500 Shop supplies 1,000 1,000 Software supplies 500 500 Special Supplies 800 800 Straw & Hay 2,000 2,000 Electricity 18,000 18,000 Gas/Oil/Diesel 4,000 4,000 Heating Oil/Propane 1,000 1,000 Natural Gas 2,500 2,500 Meeting Supplies 50 50 Signage 300 300 Non -Office Furniture & Fixtures - TOTAL 743,328 47,090 696,238 Actual - FY 2010 Through April Budget 30, 2009 (Over)/Under 14,000 20,000 38,000 10,000 12,536 4,000 1,464 20,000 38,000 10,000 Graphic Design - - Internal Service - Admin Svcs 4,306 1,436 2,870 Internal Service - BOCC 4,304 1,434 2,870 Internal Service - Finance 5,308 1,769 3,539 Internal Service - Legal 8,647 2,884 5,763 Internal Service - Personnel 2,000 668 1,332 Internal Service - IT 20,871 6,957 13,914 Internal Service - IT Reserve 2,308 768 1,540 Food Booth Cash Control 4,500 - 4,500 Gate Receipts Cash Control 16,000 16,000 Major Entertainment 145,000 145,000 Grounds Entertainment 40,000 40,000 Livestock Competition 3,000 3,000 Open Class 30,000 - 30,000 Rodeo 65,000 2,244 62,756 Security 67,000 - 67,000 Water & Sewer 2,000 2,000 Portable Sanitation 4,500 4,500 Garbage 6,000 6,000 Custodial/Janitorial 9,000 9,000 Grounds Upkeep, Landscape Building Repair & Maintenance 5,000 5,000 Equipment R & M 1,200 1,200 Maintenance Agreements 500 500 Copy Machine Rental 700 - 700 Equipment Rental 52,000 858 51,142 Rentals 500 - 500 Membership & Dues 1,200 270 930 Conferences & Seminars 800 445 355 Software Licenses - - Program expense 700 700 Fees & Permits 700 - 700 Insurance Premiums 39,834 13,277 26,557 Telephone 4,000 - 4,000 Cellular 700 700 Promotion 24,000 24,000 Printing 6,000 - 6,000 Travel 3,400 947 2,453 Refunds and Adjustments - Premiums -Other 20,000 20,000 Over/Short 500 500 Custodial supplies 12,000 12,000 Equipment R & M Supplies 200 200 General supplies 2,500 2,500 Office/Copier 800 - 800 Postage 2,500 170 2,330 Queen Court 4,000 402 3,598 Program supplies 1,200 1,200 Bldg/Grounds R & M Supplies 2,000 25 1,975 Safety supplies 500 - 500 Shop supplies 1,000 1,000 Software supplies 500 500 Special Supplies 800 800 Straw & Hay 2,000 2,000 Electricity 18,000 18,000 Gas/Oil/Diesel 4,000 4,000 Heating Oil/Propane 1,000 1,000 Natural Gas 2,500 2,500 Meeting Supplies 50 50 Signage 300 300 Non -Office Furniture & Fixtures - TOTAL 743,328 47,090 696,238 0) O 0 LL CO 0 O N LL co O O .- N. N M CO CO CO CO al. CO CO CO Cr) .— N N CO CO N CO IS. 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N ll) C) C) ts: Tyr CA ll) O OCID a 00 0 CID TOTAL EXPENDITURES Retained in Annual Fair Fund Assets Cash DESCHUTES COUNTY Annual County Fair (Fund 619) Balance Sheet April 30, 2009 $ 46,130 Total Assets $ .. _ 4613g Liabilities Accounts payable Total Liabilities Fund Balance Fund Balance 46.130 Total Liabilities and Fund Balance $ 46,1 .0 The "Fair Year" is January 1 through December 31.