HomeMy WebLinkAboutFinance - Tax UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
June 25, 2008
(1) Monthly Investment Report
(2) May 2008 Financial Statements
(3) Bond Issue Discussion
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Fiscal Year 2007-08
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$ 369,536 $ 4,983,735
Total Investment Income 369,536 4,983,735
Less Fee: 5% of Invest. Income (18,477) (249,187)
Investment Income - Net $ 351,059 $ 4,734,548
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General $122,063,734
Total Investments $ 122,063,734
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Memorandum
Date: June 16, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find May 2008 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
GENERAL FUND
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
$
Budget
Projection
Variance
Variance
RESOURCES:
Beg. Net Working Capital $ 5,920,000 $6,713,253 $ 793,253 100% 113% $5,920,000 $6,713,253 $ 793,253 13%
Revenues
Property Taxes 17,006,000 18,403,540 1,397,540 92% 99% 18,552,000 18,535,927 (16,073, 0%
Gen. Rev. - excl. Taxes 2,316,026 2,382,200 66,174 92% 94% a) 2,526,574 2,660,374 133,800 5%
Assessor 987,406 946,668 (40,738) 92% 88% b) 1,077,170 1,041,170 (36,000) -3%
County Clerk 2,090,092 1,451,683 (638,409) 92% 64% c) 2,280,100 1,600,100 (680,000) -30%
BOPTA 16,009 16,747 738 92% 96% 17,464 17,464 0%
Board of County Comm. 92 455 363 92% 455% 100 455 355 355%
District Attorney 250,617 298,215 47,598 92% 109% d) 273,400 315,000 41,600 15%
Finance/Tax 229,025 233,043 4,018 92% 93% 249,845 249,845 0%
Veterans 66,000 71,141 5,141 92% 99% 72,000 72,000 0%
Property Management 77,917 80,943 3,026 92% 95% 85,000 87,000 2,000 2%
Grant Projects 1,833 1,837 4 92% 92% 2,000 2,000 0%
Total Revenues 23,041,017 23,886,472 845,455 92% 95% 25,135,653 24,581,335 (554,318) -2%
TOTAL RESOURCES 28,961,017 30,599,725 1,638,708 92% 99% 31,055,653 31,294,588 238,935 1%
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
BOCC
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Exp. %
3,455,936 3,114,321 341,615 92% 83% e)g) 3,770,112 3,408,022 362,090 10%
1,480,468 1,263,179 217,289 92% 78% f) 1,615,056 1,429,905 185,151 11%
60,515 51,659 8,856 92% 78% 66,016 52,818 13,198 20%
712,231 690,829 21,402 92% 89% 776,979 764,559 12,420 2%
4,204,621 4,102,934 101,687 92% 89% g) 4,586,859 4,543,041 43,818 1%
778,478 718,831 59,647 92% 85% 849,249 758,789 90,460 11%
267,076 181,666 85,410 92% 62% 291,356 203,055 88,301 30%
223,639 211,844 11,795 92% 87% g) 243,970 233,798 10,172 4%
88,880 88,414 466 92% 91% 96,960 96,287 673 1%
4,091,644 3,947,361 144,283 92% 88% h) 4,463,612 4,463,612 0%
1,421,726 1,421,726 92% n/a i) 1,550,974 1,550,974 100%
16,785,214 14,371,038 2,414,176 92% 78% 18,311,143 15,953,886 2,357,257 13%
Transfers Out 11,264,462 11,142,095 122,367 92% 91% 12,288,504 12,288,504 0%
TOTAL REQUIREMENTS 28,049,676 25,513,133 2,536,543 92% 83% 30,599,647 28,242,390 2,357,257 8%
NET (Resources - Requirements) 911,341 5,086,592 4,175,251 456,006 3,052,198 2,596,192
Short Term Loan Receivable h) 3,160,000
Balance 6,212,198
Beginning Net Working Capital per Proposed Budget 6,050,000
a) Cigarette Tax and Liquor Revenue trending higher than budgeted.
b) Revenue projection reduction for GIS transfer funds related to a GIS project. (See footnote g.)
c) Clerk's Recording and Filing Fees trending less than budgeted.
d) Department of Justice HIDTA grant will be greater than budgeted.
e) Projection adjusted $100,000 for salary savings and $75,000 for costs on GIS project.
f) Budgeted expenditure for September election and for capital outlay will not occur.
g) Personnel services expenditures will be less than amount appropriated.
h) $3,160,000 short-term loan to Fund 457 "Jamison Acq and Remodel" included in YTD Actual, Revised Budget
and Year End Projection. Reported as an expenditure in accordance with GAAP for governmental accounting.
i) The Contingency in the Adopted Budget was $5,192,855. The decrease of $3,641,881 is due to (1) an appropriation transfer
of $205,000 to the Fair & Expo Construction Fund, (2) an appropriation transfer of $25,875 to General Fund -Veterans'
Department (3) an appropriation transfer of $250,000 to Bethlehem Inn Fund (128), appropriation transfer for Loan to Fund 457
and appropriation transfer of $1,006 to Fund 110.
* The net of $456,006 is due to transferring $205,000 of appropriation to the Fair & Expo Construction Fund, $250,000 of
appropriation to Bethlehem Inn Fund, and $1,006 to Fund 110.
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 900,000 $ 987,986 $ 87,986 100% 110% $ 900,000 $ 987,986 $ 87,986
Revenues
Federal Grants 179,048 93,371 (85,677) 92% 48% a) 195,325 118,892 (76,433)
SB #1065 -Court Assess. 44,000 57,819 13,819 92% 120% 48,000 64,000 16,000
State Miscellaneous 4,211 (4,211) 92% 0% b) 4,594 (4,594)
Discovery Fee 9,167 15,502 6,335 92% 155% c) 10,000 17,000 7,000
Food Subsidy 35,750 32,266 (3,484) 92% 83% 39,000 39,000
Juvenile Crime Prevention 247,858 222,359 (25,499) 92% 82% a) 270,391 296,480 26,089
Inmate/Prisoner Housing 73,333 62,400 (10,933) 92% 78% d) 80,000 67,000 (13,000)
Inmate Commissary Fees 1,100 689 (411) 92% 57% 1,200 700 (500)
Contract Payments 609,319 420,074 (189,245) 92% 63% e) 664,712 460,000 (204,712)
Miscellaneous 458 900 442 92% 180% 500 900 400
Program Fees 176 176 92% n/a 176 176
MIP Diversion Fees 3,667 1,543 (2,124) 92% 39% 4,000 2,000 (2,000)
Interest on Investments 33,000 52,414 19,414 92% 146% 36,000 56,500 20,500
Leases 31,821 14,659 (17,162) 92% 42% f) 34,714 15,035 (19,679)
Grants - Private 2,917 2,917 92% n/a 2,917 2,917
Level 7 115,352 79,057 (36,296) 92% 63% a) 125,839 105,409 (20,430)
Total Revenues 1,388,085 1,056,146 (331,939) 92% 70% 1,514,275 1,246,009 (268,266)
Transfers In -General Fund 5,438,788 5,438,788 - 92% 92% 5,933,223 5,933,223
TOTAL RESOURCES 7,726,873 7,482,920 (243,953) 92% 90% 8,347,498 8,167,218 (180,280)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp.
2,569,919 2,334,410 235,509 92% 83% g) 2,803,548 2,570,000 233,548
Materials and Services 1,657,471 1,387,421 270,049 92% 77% h) 1,808,150 1,575,000 233,150
Capital Outlay 92 92 92% 0% 100 100
Juvenile Resource Center
Personal Services 2,724,249 2,470,500 253,749 92% 83% g) 2,971,908 2,700,000 271,908
Materials and Services 216,844 169,954 46,890 92% 72% 236,557 195,000 41,557
Capital Outlay 92 92 92% 0% 100 8,000 (7,900)
Contingency 483,207 483,207 92% n/a 527,135 527,135
TOTAL REQUIREMENTS 7,651,873 6,362,284 1,289,589 92% 76% 8,347,498 7,048,000 1,299,498
NET (Resources - Requirements) 75,000 1,120,635 1,045,636 - 1,119,218 1,119,218
Beginning Net Working Capital per Approved Budget 1,090,000
a) Reimbursements requested quarterly. Juvenile Crime Prevention and Level 7 projections adjusted for funding changes by
State finalized in August. Approximately $68,000 in federal grant payments anticipated to be received in FY 2009.
b) Amount budgeted for FY 2008 received in FY 2007.
c) Requests for discovery documents are higher than anticipated.
d) Due to increased population of in -county youth (WellSpring Program), housing available for out -of -county youth decreased
resulting in a decline in revenues from this source. Since the discontinuance of the WellSpring Program (August 31st),
out -of -county youth population and associated revenues are increasing and should meet the new projection figure.
e) Billing to DI -IS is generated in succeeding month with payments being received 8-10 weeks after billing. Projection adjusted
for elimination of WellSpring Program.
f) Lessee (Trillium) moved out early in the fiscal year. Revenue projection decreased to reflect termination of lease.
g) Projection adjusted for salary savings from unfilled positions and estimated savings on Resource Center on-call personnel.
h) Projection adjusted to reflect reduction in anticipated expenditures including DI -IS match for WellSpring Program.
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
SHERIFF - Revenue Detail
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY%Coll.%
Revised
Year End
Budget
Projection
Variance
$2,562,148 $ 2,648,830 $ 86,682 100% 103% $ 2,562,148 $2,648,830 $ 86,682
16,902,189
11,097,456
14,615,960
10,298,745
73,674
(2,286,229)
(798,711)
73,674
92% 79% a) 18,438,752 16,218,102 (2,220,650)
92% 85% a) 12,106,316 11,117,214 (989,102)
92% n/a - 73,674 73,674
27,999,645
24,988,379 (3,011,266) 92% 82% 30,545,068 27,408,990 (3,136,078)
30,561,793 27,637,209 (2,924,584) 92% 83% 33,107,216 30,057,820 (3,049,396)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
SherifFs Division 2,008,927
Civil 608,051
Automotive/Communications 1,173,154
Investigations/Evidence 1,902,341
Patrol/Civil/Comm Supp 6,771,037
Records 532,771
Adult Jail 8,000,441
Court Security 222,163
Emergency Services 124,864
Special Services Division 1,410,875
Regional Work Center 3,514,473
Training Division 179,932
Non -Departmental 2,554,645
Contingency 1,298,777
Transfers Out
1,586,997
579,835
1,132,177
1,921,100
6,465,839
522,006
7,120,973
199,672
123,569
935,783
3,217,963
168,947
2,608,805
421,930
28,216
40,977
(18,759)
305,198
10,765
879,468
22,491
1,295
475,092
296,510
10,985
(54,160)
1,298,777
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
Exp. %
72% b)
87%
88% c)
93%
88% d)
90%
82% e)
82%
91%
61%
84%
86%
94% h)
n/a
g)
f)
45,833 37,500 8,333 92% 75%
TOTAL REQUIREMENTS 30,348,284 26,621,166
2,191, 557
663,327
1,279,803
2,075,281
7,386,586
581,205
8,727,754
242,360
136,215
1,539,136
3,833,970
196,289
2,786,885
1,416,848
1,880,148
663,327
1,257,803
2,115,281
7,209,519
588,048
7,889,624
229,959
136,115
1,373,670
3,491,874
196,849
2,873,567
50,000 50,000
311,409
22,000
(40,000)
177,067
(6,843)
838,130
12,401
100
165,466
342,096
(560)
(86,682)
1,416,848
3,727,118 92% 80% 33,107,216 29,955,784 3,151,432
NET (Resources - Requirements) 213,509 1,016,043 802,534 102,036 102,036
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriff's Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$ 2,562,148 $ 2,648,830 $ 86,682 100% 103% $ 2,562,148 $ 2,648,830 $ 86,682
27,999,645 24,988,379 (3,011,266) 92% 82% 30,545,068 27,408,990 (3,136,078)
30,561,793 27,637,209 (2,924,584) 92% 83% 33,107,216 30,057,820 (3,049,396)
Exp. %
Personnel 1,152,876 948,333 204,543 92% 75% 1,257,683 1,038,529 219,154
Materials & Services 681,885 638,664 43,221 92% 86% 743,874 706,119 37,755
Capital Outlay 174,167 174,167 92% 0% 190,000 135,500 54,500
Total Sheriffs Services 2,008,928 1,586,997 421,931 2,191,557 1,880,148 311,409
Civil
Personnel 520,174 512,898 7,276 92% 90% 567,462 567,462
Materials & Services 52,126 35,747 16,379 92% 63% 56,865 56,865
Capital Outlay 35,750 31,190 4,560 92% 80% 39,000 39,000
Total Civil 608,050 579,835 28,215 663,327 663,327
Automotive/Communications
Personnel 303,454 274,657 28,797 92% 83% 331,041 301,041 30,000
Materials & Services 852,740 849,020 3,720 92% 91% 930,262 930,262
Capital Outlay 16,958 8,500 8,458 92% 46% 18,500 26,500 (8,000)
Total Automotive/Communications 1,173,152 1,132,177 40,975 1,279,803 1,257,803 22,000
Investigations/Evidence
Personnel 1,638,813 1,660,801 (21,988) 92% 93% 1,787,796 1,827,796 (40,000)
Materials & Services 240,611 235,306 5,305 92% 90% 262,485 262,485
Capital Outlay 22,917 24,993 (2,076) 92% 100% 25,000 25,000
Total Investigations/Evidence 1,902,341 1,921,100 (18,759) 2,075,281 2,115,281 (40,000)
Patrol/Civil/Comm Support
Personnel 6,041,041 5,730,514 310,527 92% 87% 6,590,227 6,353,160 237,067
Materials&Services 468,746 504,051 (35,305) 92% 99% 511,359 571,359 (60,000)
Capital Outlay 261,250 231,274 29,976 92% 81% 285,000 285,000 -
Total Patrol/Civil/Comm Supp 6,771,037 6,465,839 305,198 7,386,586 7,209,519 177,067
Records
Personnel 474,262 453,648 20,614 92% 88% 517,377 504,320 13,057
Materials & Services 58,417 68,358 (9,941) 92% 107% 63,728 83,728 (20,000)
Capital Outlay 92 - 92 92% 0% 100 - 100
Total Records 532,771 522,006 10,765 581,205 588,048 (6,843)
Adult Jail
Personnel 6,434,708 5,832,777 601,931 92% 83% 7,019,681 6,399,317 620,364
Materials & Services 1,269,906 1,240,962 28,944 92% 90% 1,385,352 1,435,352 (50,000)
Capital Outlay 295,828 47,234 248,594 92% 15% 322,721 54,955 267,766
Total Adult Jail 8,000,442 7,120,973 879,469 8,727,754 7,889,624 838,130
Court Security
Personnel 182,171 168,824 13,347 92% 85% 198,732 189,830 8,902
Materials & Services 12,492 7,247 5,245 92% 53% 13,628 13,628
Capital Outlay 27,500 23,601 3,899 92% 79% 30,000 26,501 3,499
Total Transport/Court Security 222,163 199,672 22,491 242,360 229,959 12,401
Emergency Services
Personnel 106,496 106,112 384 92% 91% 116,177 116,177
Materials & Services 18,277 17,457 820 92% 88% 19,938 19,938
Capital Outlay 92 - 92 92% 0% 100 - 100
Total Emergency Services 124,865 123,569 1,296 136,215 136,115 100
Special Services
Personnel 577,597 575,378 2,219 92% 91% 630,106 645,106 (15,000)
Materials & Services 83,959 81,941 2,018 92% 89% 91,592 111,592 (20,000)
Capital Outlay 749,318 278,464 470,854 92% 34% 817,438 616,972 200,466
Total Special Services 1,410,874 935,783 475,091 1,539,136 1,373,670 165,466
Regional Work Center
Personnel 1,729,857 1,451,444 278,413 92% 77% 1,887,117 1,631,637 255,480
Materials & Services 344,165 220,953 123,212 92% 59% 375,453 320,745 54,708
Capital Outlay 1,440,450 1,545,566 (105,116) 92% 98% 1,571,400 1,539,492 31,908
Total Regional Work Center 3,514,472 3,217,963 296,509 3,833,970 3,491,874 342,096
Training
Personnel 130,266 139,420 (9,154) 92% 98% 142,108 157,108 (15,000)
Materials & Services 49,574 29,527 20,047 92% 55% 54,081 39,741 14,340
Capital Outlay 92 92 92% 0% 100 - 100
Total Training 179,932 168,947 10,985 196,289 196,849 (560)
Non -Departmental
Materials & Services 2,554,645 2,608,805 (54,160) 92% 94% 2,786,885 2,873,567 (86,682)
Transfers Out 45,833 37,500 8,333 92% 75% 50,000 50,000
Contingency 1,298,777 - 1,298,777 92% n/a 1,416,848 1,416,848
Total Non -Departmental 3,899,255 2,646,305 1,252,950 4,253,733 2,923,567 1,330,166
Total Requirements 30,348,282 26,621,166 3,727,116 92% 80% 33,107,216 29,955,784 3,151,432
NET (Resources - Requirements)
213,511 1,016,043 802,532
102,036 102,036
Sheriff Notes
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
a) Contract with taxing districts based on reimbursing actual expenditures.
b) Personnel expenditures will be Tess than appropriated due to unfilled Undersheriff position and
and hiring delays in other open positions. Professional services will be less than appropriated
for the year. Capital will be less than planned due to delay in software purchases.
c) Personnel expenditures will be Tess than appropriated for the year due delay in filing the
auto mechanic position. Capital expenditures for MDT's will be made with grant funds. Additional
appropriation is required and has been requested.
d) All open positions have been filled but personnel expenditures for the
year will be less than appropriated due to delays in filling open position during the year.
e) Personnel expenditures projected to be less than appropriated due to unfilled positions. Capital Outlay
expenditures will be less than appropriated due to timing; expenditures for the jail control system
equipment replacement will not occur until next fiscal year.
f) Year to Date variance due to delay of filling open positions at the Work Center. Personnel and
Materials & Services expenditures will be Tess than budgeted for the year but will be partially
offset by Capital Outlay expenditures in excess of originally budgeted due to approved change
orders on the building renovation.
g)
Year End Projection includes $585,000 for equipment at the Mt. Bachelor radio site for Search &
Rescue. Total project cost will be $779,000 with $194,000 occurring next fiscal year.
h) Transfer of June 30, 2007 balance to County wide ($1,295,267.50) and Rural Law Enforcement
($1,290,475.25) Districts included on this line. Year End Projection revised for FY 2007 year end
adjustments.
Sheriff 701
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ - $
Revenues
Tax Revenues - Current 12,779,565
Tax Revenues - Prior 233,237
Federal Grants
State Grant 41,393
Transp. of State Wards 4,583
SB 1145 1,836,637
Des. Cty Video Lottery Grant 320,833
Des Cty Sheriffs Office 1,180,333
Des Cty Court Security 91,672
Des Cty Juvenile Contract 8,800
Des Cty Parole & Prb Cnt 733
Transport
Title III Reimbursement -
Des Cty DAs Office -
Inmate Commissary Fees 73,333
Work Center Work Crews 68,750
Concealed Handgun Classes
Soc Sec Incentive -Fed 3,667
Miscellaneous 12,375
Medical Services Reimb 15,400
Restitution 963
Sheriff Fees 140,814
Interest 82,500
Interest on Unsegregated 6,600
Rentals -
Donations
Sale of assets
13,719,275
160,885
26,055
37,145
9,429
2,177, 797
350,000
1,295,648
91,674
17,876
1,000
1,277
49,443
2,000
68,160
2,350
4,000
3,358
10,874
317
152,816
102,835
9,287
40,119
12,395
2,000
$
- 92%
939,710
(72,352)
26,055
(4,249)
4,846
341,160
29,167
115,315
2
9,076
267
1,277
49,443
2,000
(5,173)
(68,750)
2,350
333
(9,017)
(4,526)
(646)
12,002
20,335
2,687
40,119
12,395
2,000
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92% 4011898% h)
92% n/a i)
92% n/a
n/a
98%
63%
n/a a)
82%
189%
109% b)
100% c)
101% d)
92%
186%
125%
n/a
n/a e)
n/a
85% f)
0% g)
n/a
100%
25%
65%
30%
99%
114%
129%
Total Revenues 16,902,188 18,348,014
TOTAL RESOURCES
1,431,430
Revised
Year End
Budget
Protection
Variance
$
13,941,344
254,440
45,156
5,000
2,003,604
350,000
1,287,636
100,006
9,600
800
80,000
75,000
4,000
13,500
16,800
1,050
153,615
90,000
7,200
1
$
13,778,053 (163,291)
189,602 (64,838)
26,055 26,055
45,156
12,000 7,000
2,177,797 174,193
350,000
1,327,064 39,428
100,006
19,296 9,696
1,000 200
1,277 1,277
75,000 75,000
2,000 2,000
80,000
10,000 (65,000)
2,350 2,350
4,000 -
4,000 (9,500)
16,800 -
500 (550)
165,000 11,385
110,148 20,148
10,000 2,800
43,766 43,765
12,395 12,395
2,000 2,000
92% 100% 18,438,752 18,565,265 126,513
16,902,188 18,348,014 1,431,430 92% 100% 18,438,752 18,565,265 126,513
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 16,902,190
Exp. %
14,615,960 2,286,230 92% 79% j) 18,438,752 16,218,102 2,220,650
TOTAL REQUIREMENTS 16,902,190 14,615,960 2,286,230 92% 79% 18,438,752 16,218,102 2,220,650
NET (Resources - Requirements) (2) 3,732,053 3,717,660
- 2,347,163 2,347,163
Beginning Net Working Capital per Approved Budget 2,560,294
a) Department of Justice payment for inmate services.
b) Projection adjusted for increase in 2007-09 State Budget Grant Allocation.
c) Lottery Grant for Work Center remodel received in April.
d) Allocation of beginning net working capital from Sheriffs Fund. Projection revised for fiscal year 2006-07 year end adjustments.
e) Title III approved allocation to Law Enforcement District - County Wide.
f) Year to date variance due to timing of revenue from inmate phone service provider (GTI) and commissary purchases.
g) Revenue from work crews will be Tess than planned due to March opening of the Work Center.
h) Delay in FBI relocation resulting in unexpected rental revenue.
i) Donation for Search and Rescue supplies and equipment.
j) Projection reflects adjustment for three quarters of actual expenditures reimbursed.
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 Grnt
Des Cty Transient Room Tax
Des Cty Other Grant
Des Cty Sheriffs Office
City of Sisters
Des Cty Tax/Fin Contract
Des Cty CDD Contract
Des Cty Solid Waste Cntrt
Des Cty Clerk/Election
CODE
Security & Traffic Reimb
Seat Belt Program
Miscellaneous
Sheriff Fees
Court Fines & Fees
Impound Fees
Restitution - Street Crimes
Interest
Interest on Unsegregated
Sale of Equip & Material
Total Revenues
Sheriff 702
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$ $ $ 92% nla $ - $ $
6,178,332 6,705,428 527,096 92% 99% 6,740,000 6,722,491 (17,509)
111,476 158,134 46,658 92% 130% 121,610 183,987 62,377
16,958 38,160 21,202 92% 206% a) 18,500 40,000 21,500
66,000 30,000 (36,000) 92% 42% 72,000 72,000
72,776 63,314 (9,462) 92% 80% 79,392 79,392
38,958 57,819 18,861 92% 136% b) 42,500 67,000 24,500
90,699 33,619 (57,080) 92% 34% c) 98,944 98,944
100,833 110,000 9,167 92% 100% d) 110,000 110,000
334,810 (334,810) 92% 0% e) 365,247 365,247 -
2,094,357 2,094,357 (0) 92% 92% 2,284,753 2,284,753 -
55,443 (55,443) 92% 0% f) 60,483 156,000 95,517
1,168,303 1,290,475 122,172 92% 101% g) 1,274,512 1,321,766 47,254
360,484 360,484 (0) 92% 92% 393,255 393,255
2,521 2,140 (381) 92% 78% h) 2,750 2,140 (610)
47,240 47,243 3 92% 92% h) 51,535 51,535 -
47,240 51,536 4,296 92% 100% h) 51,535 51,536 1
2,750 1,445 (1,305) 92% 48% h) 3,000 1,445 (1,555)
- 8,808 8,808 92% n/a 8,808 8,808
59,125 25,752 (33,373) 92% 40% 1) 64,500 38,630 (25,870)
5,500 5,575 75 92% 93% 6,000 6,000 -
1,968 1,968 92% n/a 2,500 2,500
6,374 6,374 92% n/a - 7,500 7,500
114,583 90,045 (24,538) 92% 72% j) 125,000 100,000 (25,000)
68,750 77,800 9,050 92% 104% 75,000 82,000 7,000
74 74 92% n/a 100 100
55,000 45,038 (9,962) 92% 75% k) 60,000 50,000 (10,000)
4,400 4,621 221 92% 96% 4,800 4,800 -
917 1,375 458 92% 138% 1,000 1,375 375
11,097,455 11,311,585 214,130 92% 93% 12,106,316 12,303,205 196,889
TOTAL RESOURCES 11,097,455 11,311,585 214,130 92% 93% 12,106,316 12,303,205 196,889
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 11,097,456 10,298,745 798,711 92% 85% I) 12,106,316 11,117,214 189,102
Exp. %
TOTAL REQUIREMENTS 11,097,456 10,298,745 798,711 92% 85% 12,106,316 11,117,214 989,102
NET (Resources - Requirements) (1) 1,012,840 1,012,841 - 1,185,991 1,185,991
Beginning Net Working Capital per Approved Budget
1,169,561
a) HIDTA overtime reimbursements received as billed and higher than planned. Justice Assistance Grant (JAG) was $8,000 higher
than amount budgeted.
b) Court assessment revenues are higher than anticipated. Projection adjusted to reflect increased in collections.
c) Marine board license fees are received in February and June.
d) Payments are received after the quarterly progress report is submitted and approved.
e) Payment from Deschutes County (General Fund) will be made in June.
f) Portion of court fines and fees collected by Justice Court to be paid in June. Forecast based on FY2007 actual.
g) Allocation of beginning net working capital from Sheriffs Fund. Projection revised for fiscal year 2006-07 year end adjustments.
h) Departments are billed when services are utilized.
i) Organizations and groups are billed when services are utilized.
j) Court fines and fees collected by Circuit Courts are less than anticipated. Projection adjusted to reflect trend.
k) Interest variance reflects timing of property tax revenue.
I) Projection reflects adjustment for three quarters of actual expenditures reimbursed.
HEALTH
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Revised
Budget ,,
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 600,000 $ 804,209 $ 204,209 100% 134% $ 600,000 $ 804,209 $ 204,209
Revenues
Medicare Reimbursement 4,583 1,699 (2,884) 92% 34% a) 5,000 5,000
State Grant 1,509,270 1,476,202 (33,068) 92% 90% b) 1,646,476 1,833,378 186,902
Child Dev & Rehab Center 30,618 25,051 (5,567) 92% 75% c) 33,401 33,401
State Miscellaneous 160,901 132,132 (28,769) 92% 75% d) 175,528 175,528
OMAP 240,075 255,446 15,371 92% 98% 261,900 261,900
Family Planning Exp Proj 504,167 363,530 (140,637) 92% 66% e) 550,000 435,000 (115,000)
Grants 20,095 1,500 (18,595) 92% 7% f) 21,922 7,100 (14,822)
School Districts 13,863 11,155 (2,708) 92% 74% c) 15,123 15,123
Contract Payments/ESD 10,083 5,000 (5,083) 92% 45% c) 11,000 11,000
Miscellaneous 3,772 3,772 92% n/a 3,772 3,772
Patient Insurance Fees 52,983 89,118 36,135 92% 154% 57,800 94,000 36,200
Health Dept/Patient Fees 177,421 216,449 39,028 92% 112% 193,550 236,120 42,570
Vital Records -Birth 36,667 37,144 477 92% 93% 40,000 40,252 252
Vital Records -Death 84,333 80,385 (3,948) 92% 87% 92,000 87,693 (4,307)
Interest on Investments 27,500 37,235 9,735 92% 124% 30,000 40,000 10,000
Donations 10,863 11,638 775 92% 98% 11,850 11,850
Interfund Contract 75,398 55,919 (19,479) 92% 68% g) 82,252 80,795 (1,457)
Administrative Fee 11,000 11,000 92% 92% 12,000 12,000
Interfund Grant 32,112 42,628 10,516 92% n/a i) 35,031 53,882 18,851
Total Revenues 3,001,932 2,857,003 (144,929) 92% 87% 3,274,833 3,437,794 162,961
Transfers In -Reserve Fund 92 - (92) 92% 0% 100 (100)
Transfers In -General Fund 2,340,695 2,339,695 (1,000) 92% 92% 2,553,485 2,553,485
TOTAL RESOURCES 5,942,719 6,000,907 58,280 92% 93% 6,428,418 6,795,488 367,070
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
3,914,948 3,705,633 209,315 92% 87% h) 4,270,852 4,160,900 109,952
1,402,937 1,169,217 233,720 92% 76% 1,530,477 1,530,477
50,417 50,417 92% 0% 55,000 50,000 5,000
137,500 112,500 25,000 92% 75% 150,000 150,000 -
386,915 386,915 92% n/a 422,089 422,089
5,892,717 4,987,350 905,367 92% 78% 6,428,418 5,891,377 537,041
50,002 1,013,556 963,646 904,111 904,111
Beginning Net Working Capital per Approved Budget 707,000
a) Medicare payments delayed due to problems with processing. Problem expected to be resolved before year end.
b) Year End Projection includes amendments 1 through 9 and Homeland Security Grant ($188,436).
c) Payments received quarterly within 30 days of end of quarter.
d) YTD Actual includes monthly payments for the Family Planning program staff (L. Thistle & K. Fost) and a quarterly payment for the
Material Child Health (MAC match funds). Payments received one month after billing period.
e) YTD Actual includes 10 months of cash payments. Year End Projection based on fewer qualifying clients due to citizenship
eligibility requirements.
f) Central Oregon Community Investment Board program grant to be received before June 30, actual expenditures only.
g) Service contract with Deschutes County Juvenile Department, $80,795, received quarterly.
h) Expenditures will be less than budgeted due to open positions.
Year to Date
Budget
Actual Variance
FY %
Coll. %,
Revised
Budget ,,
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 600,000 $ 804,209 $ 204,209 100% 134% $ 600,000 $ 804,209 $ 204,209
Revenues
Medicare Reimbursement 4,583 1,699 (2,884) 92% 34% a) 5,000 5,000
State Grant 1,509,270 1,476,202 (33,068) 92% 90% b) 1,646,476 1,833,378 186,902
Child Dev & Rehab Center 30,618 25,051 (5,567) 92% 75% c) 33,401 33,401
State Miscellaneous 160,901 132,132 (28,769) 92% 75% d) 175,528 175,528
OMAP 240,075 255,446 15,371 92% 98% 261,900 261,900
Family Planning Exp Proj 504,167 363,530 (140,637) 92% 66% e) 550,000 435,000 (115,000)
Grants 20,095 1,500 (18,595) 92% 7% f) 21,922 7,100 (14,822)
School Districts 13,863 11,155 (2,708) 92% 74% c) 15,123 15,123
Contract Payments/ESD 10,083 5,000 (5,083) 92% 45% c) 11,000 11,000
Miscellaneous 3,772 3,772 92% n/a 3,772 3,772
Patient Insurance Fees 52,983 89,118 36,135 92% 154% 57,800 94,000 36,200
Health Dept/Patient Fees 177,421 216,449 39,028 92% 112% 193,550 236,120 42,570
Vital Records -Birth 36,667 37,144 477 92% 93% 40,000 40,252 252
Vital Records -Death 84,333 80,385 (3,948) 92% 87% 92,000 87,693 (4,307)
Interest on Investments 27,500 37,235 9,735 92% 124% 30,000 40,000 10,000
Donations 10,863 11,638 775 92% 98% 11,850 11,850
Interfund Contract 75,398 55,919 (19,479) 92% 68% g) 82,252 80,795 (1,457)
Administrative Fee 11,000 11,000 92% 92% 12,000 12,000
Interfund Grant 32,112 42,628 10,516 92% n/a i) 35,031 53,882 18,851
Total Revenues 3,001,932 2,857,003 (144,929) 92% 87% 3,274,833 3,437,794 162,961
Transfers In -Reserve Fund 92 - (92) 92% 0% 100 (100)
Transfers In -General Fund 2,340,695 2,339,695 (1,000) 92% 92% 2,553,485 2,553,485
TOTAL RESOURCES 5,942,719 6,000,907 58,280 92% 93% 6,428,418 6,795,488 367,070
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
3,914,948 3,705,633 209,315 92% 87% h) 4,270,852 4,160,900 109,952
1,402,937 1,169,217 233,720 92% 76% 1,530,477 1,530,477
50,417 50,417 92% 0% 55,000 50,000 5,000
137,500 112,500 25,000 92% 75% 150,000 150,000 -
386,915 386,915 92% n/a 422,089 422,089
5,892,717 4,987,350 905,367 92% 78% 6,428,418 5,891,377 537,041
50,002 1,013,556 963,646 904,111 904,111
Beginning Net Working Capital per Approved Budget 707,000
a) Medicare payments delayed due to problems with processing. Problem expected to be resolved before year end.
b) Year End Projection includes amendments 1 through 9 and Homeland Security Grant ($188,436).
c) Payments received quarterly within 30 days of end of quarter.
d) YTD Actual includes monthly payments for the Family Planning program staff (L. Thistle & K. Fost) and a quarterly payment for the
Material Child Health (MAC match funds). Payments received one month after billing period.
e) YTD Actual includes 10 months of cash payments. Year End Projection based on fewer qualifying clients due to citizenship
eligibility requirements.
f) Central Oregon Community Investment Board program grant to be received before June 30, actual expenditures only.
g) Service contract with Deschutes County Juvenile Department, $80,795, received quarterly.
h) Expenditures will be less than budgeted due to open positions.
RESOURCES:
Beg. Net Working Capital $ 2,900,000 $ 2,876,903 $ (23,097) 100% 99% $ 2,900,000 $ 2,876,903 '5 (23,097)
Revenues
Marriage Licenses 5,042 4,910 (132) 92% 89% 5,500 5,500
MENTAL HEALTH
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
Divorce Filing Fees 146,667 150,664 3,997 92% 94% 160,000 163,000 3,000
Domestic Partnership Fee 330 330 92% n/a 330 330
Federal Grants 133,483 96,625 (36,858) 92% 66%a) b) 145,618 137,582 (8,036)
State Grants 4,153,440 4,457,954 304,514 92% 98% c) 4,531,025 4,662,823 131,798
State Miscellaneous 342,956 169,561 (173,395) 92% 45% d) 374,134 206,175 (167,959)
Title 19 139,700 286,163 146,463 92% 188% 152,400 322,000 169,600
Liquor Revenue 97,167 100,362 3,195 92% 95% 106,000 109,000 3,000
Local Grants 36,667 21,053 (15,614) 92% 53% a) 40,000 21,053 (18,947)
School Districts 91,667 41,400 (50,267) 92% 41% e) 100,000 70,000 (30,000)
Mental Health Jail Comp 6,600 600 (6,000) 92% 8% f) 7,200 600 (6,600)
Contract Payments 21,149 4,769 (16,380) 92% 21% g) 23,072 4,769 (18,303)
Miscellaneous 78,021 122,844 44,823 92% 144% 85,114 133,000 47,886
Patient Insurance Fees 199,375 185,827 (13,548) 92% 85% 217,500 247,500 30,000
Patient Fees 21,817 10,074 (11,743) 92% 42% 23,800 14,000 (9,800)
Seizure/Forfeiture 42,674 42,674 92% n/a h) 42,674 42,674
Interest on Investments 132,220 124,240 (7,980) 92% 86% 144,240 134,000 (10,240)
Rentals 15,125 15,550 425 92% 94% 16,500 16,500
Donation 1,833 7,600 5,767 92% 380% 2,000 7,600 5,600
Interfund Contract 3,667 2,600 (1,067) 92% 65% 4,000 3,120 (880)
Administrative Fee 2,247,612 2,247,619 7 92% 92% 2,451,940 2,451,940
Total Revenues
7,874,208 8,093,419 219,211 92% 94% 8,590,043 8,753,166 163,123
Transfers In -General Fund 1,340,640 1,340,640 (0) 92% 92% 1,462,516 1,462,516
Transfers In -Other 392,510 408,694 16,184 92% 95% 428,193 460,647 32,454
TOTAL RESOURCES 12,507,358 12,719,655 212,297 92% 95% 13,380,752 13,553,232 172,480
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
6,973,641 6,541,752 431,889 92% 86% i) 7,607,608 7,127,699 479,909
3,817,626 3,256,165 561,461 92% 78% 4,164,683 3,542,096 622,587
19,342 20,119 (777) 92% 95% 21,100 21,000 100
137,500 112,500 25,000 92% 75% 150,000 150,000
1,317,581 1,317,581 92% n/a 1,437,361 1,437,361
TOTAL REQUIREMENTS 12,265,690 9,930,536 2,335,154 92% 74% 13,380,752 10,840,795 2,539,957
NET (Resources - Requirements) 241,668 2,789,119 2,547,451 - 2,712,437 2,712,437
Beginning Net Working Capital per Approved Budget 2,750,000
a) Negative variance due to an adjustment for revenue accrued June 30, 2007.
b) Grant billing paid quarterly, in arrears.
c) Projection increased to reflect additional DHS State Grant funding for FY 2008. Requests to appropriate additional revenues
are made when confirmations are received from the State.
d) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
e) Services to school districts commence at start of school year and are billed monthly in arrears.
f) Estimated budgeted revenue will not be received; services provided to the Jail do not generate additional revenue.
g) Support service no longer provided to ABHA.
h) Revenues are unpredictable and are not included in budget.
i) Expenditures will be Tess than budgeted due to open positions.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY % Coll. %
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 489,444 $ 211,661 $ (277,783) 100% 43% $ 489,444 $ 211,661 (277,783)
Revenues
Admin -Operations 71,660 9,290 (62,370) 92% 12% a) 78,175 10,000 (68,175)
Admin -GIS 7,333 2,554 (4,779) 92% 32% b) 8,000 2,900 (5,100)
Admin -Code Enforcement 390,913 227,666 (163,247) 92% 53% c) 426,450 250,000 (176,450)
Building Safety 2,262,288 1,257,834 (1,004,454) 92% 51% c) 2,467,950 1,400,000 (1,067,950)
Electrical 553,575 347,124 (206,451) 92% 57% c) 603,900 380,000 (223,900)
Contract Services 717,292 496,601 (220,691) 92% 63% c) 782,500 550,000 (232,500)
Env Health -On Site Prog 877,663 407,249 (470,414) 92% 43% c) 957,450 450,000 (507,450)
Env Health-Lic Facilities 500,913 600,528 99,615 92% 110% d) 546,450 615,000 68,550
Env Health - Drinking H2O 47,667 46,445 (1,222) 92% 89% 52,000 52,000
EPA Grant 142,702 78,207 (64,495) 92% 50% e) 155,675 203,421 47,746
Planning -Current 1,422,163 1,008,714 (413,449) 92% 65% c) 1,551,450 1,100,000 (451,450)
Planning -Long Range 654,821 307,094 (347,727) 92% 43% c) 714,350 350,000 (364,350)
Total Revenues 7,648,990 4,789,306 (2,859,684) 92% 57% 8,344,350 5,363,321 (2,981,029)
Trans In -CDD Reserve 183,333 200,000 16,667 92% 100% j) 200,000 200,000
Trans In -CDD Bldg/Elec 72,544 79,139 6,595 92% 100% j) 79,139 79,139
Trans In -General Fund 68,750 56,250 (12,500) 92% 75% 75,000 75,000
Trans In -Other 92 (92) 0% 0% 100 - (100)
TOTAL RESOURCES 8,390,517 5,336,356 (3,133,300) 92% 58% 9,188,033 5,929,121 (3,258,912)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Contingency
Exp. %
2,397,233 2,324,551 72,682 92% 89% f) 2,615,163 2,550,000 65,163
278,643 266,695 11,948 92% 88% 303,974 292,000 11,974
210,623 207,314 3,309 92% 90% 229,770 227,000 2,770
1,201,613 1,163,751 37,862 92% 89% f) 1,310,851 1,259,000 51,851
396,012 371,228 24,784 92% 86% 432,013 410,000 22,013
584,157 625,458 (41,301) 92% 98% g) 637,262 705,000 (67,738)
542,837 441,797 101,040 92% 75% f) 592,186 520,000 72,186
457,548 453,678 3,870 92% 91% h) 499,143 505,000 (5,857)
63,630 64,220 (590) 92% 93% 69,415 70,000 (585)
113,347 131,521 (18,174) 92% 106% i) 123,651 145,000 (21,349)
1,231,334 1,177,246 54,088 92% 88% 0 1,343,273 1,295,000 48,273
504,177 408,419 95,758 92% 74% 550,011 455,000 95,011
441,211 441,211 92% n/a 481,321 481,321
TOTAL REQUIREMENTS 8,422,365 7,635,878 786,487 92% 83% 9,188,033 8,433,000 755,033
NET (Resources - Requirements) (31,848) (2,299,522) (2,346,813) j) - (2,503,879) (2,503,879)
Beginning Net Working Capital per Approved Budget (1,877,224)
a) Revenue is low in relation to budget due 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 primarily in January and February after license renewal statements are mailed out.
e) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
f) Year end figures adjusted downward to reflect unfilled vacancies associated with lower permit volume.
g) Expenses are high due to unbudgeted payment to the City of Redmond for plan reviews done by City staff.
h) Expenses include the hiring of a temporary Sanitarian to catch up on restaurant inspections.
i) Additional unanticipated expenses associated with South County groundwater project.
j) The net deficit will be covered by additional transfers from the CDD Building/Electrical and CDD reserve funds in FY 2009
ROAD
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY °A,
Coll. %
RESOURCES:
Beg. Net Working Capital $ 5,302,706 $ 5,605,930
Revenues
System Development Ch 61,417 13,567
Mineral Lease Royalties 105,514
Forest Receipts 2,812,333 3,063,038
State Grant 341,408 374,056
Motor Vehicle Revenue 7,700,000 7,323,632
City of Bend 160,417 237,855
City of Redmond 389,583 313,477
City of Sisters 13,750 43,160
Miscellaneous 45,833 43,077
Road Vacations 917 1,500
Interest on Investments 137,500 268,086
Donations 2,200 2,440
Interfund Contract 827,108 139
Equipment Repairs 231,275 300,994
Vehicle Repairs 91,667
LID Construction 137,500
Vegetation Management 84,150
Inter -fund: Forester 19,250
Car Washes 3,777
Sale of Eqp & Material 550,000 620,308
Sale of Public Lands 458 132
Total Revenues
Trans In -Solid Waste
Revised
Budget
Year End
Projection
Variance
$ 303,224 100% 106% $ 5,302,706 $ 5,605,930 $ 303,224
13,606,766 12,714,751
849,750 463,500
Trans In -Road Imp Res 14,355
(47,850) 92% 20%
105,514 92% n/a
250,705 92% 100%
32,648 92% 100%
(376,368) 92% 87%
77,438 92% 136%
(76,106) 92% 74%
29,410 92% 288%
(2,756) 92% 86%
583 92% 150%
130,586 92% 179%
240 92% 102%
(826,969) 92% 0%
69,719 92% 119%
(91,667) 92% 0%
(137,500) 92% 0%
(84,150) 92% 0%
(19,250) 92% 0%
3,777 92% n/a
70,308 92% 103%
(326) 92% 26%
(892,015) 92% 86%
(386,250)
(14,355)
TOTAL RESOURCES 19,773,577 18,784,181
REQUIREMENTS:
Expenditures
Personal Services 5,180,515 4,988,494
Materials and Services 7,909,878 5,764,486
Capital Outlay 3,799,583 68,533
Transfers Out 825,000
Contingency 1,616,709
TOTAL REQUIREMENTS 19,331,685 10,821,513
a)
b)
b)
b)
c)
d)
e)
f)
9)
9)
d)
92% 50% h)
92% 0% 1)
67,000 15,000
105,514
3,063,038
374,056
7,900,000
250,000
400,000
50,000
43,077
1,500
290,085
2,440
935,000
325,994
100,000
50,000
50,000
21,000
5,000
677,000
500 132
3,068,000
372,445
8,400,000
175,000
425,000
15,000
50,000
1,000
150,000
2,400
902,300
252,300
100,000
150,000
91,800
21,000
600,000
(52,000)
105,514
(4,962)
1,611
(500,000)
75,000
(25,000)
35,000
(6,923)
500
140,085
40
32,700
73,694
(100,000)
(41,800)
5,000
77,000
(368)
14,843,745
927,000
15,660
14,658,836 (184,909)
695,250 (231,750)
(15,660)
(989,396) 92% 94% 21,089,111 20,960,016 (129,095)
Exp. %
192,021 92% 88% 5,651,471 5,442,676 208,795
2,145,392 92% 67% j) 8,628,958 8,484,329 144,629
3,731,050 92% 2% k) 4,145,000 70,000 4 075,000
825,000 92% 0% 900,000 900,000
1,616,709 92% n/a 1,763,682 - 1, 763,682
8,510,172 92% 51% 21,089,111 14,897,005 6.192,106
NET (Resources - Requirements) 441,892 7,962,668
7,520,776
Beginning Net Working Capital per Approved Budget
a) Annual payment received in January.
b) Billed upon completion of work.
c) Payment to be received in June 2008 from Funds 328 & 329.
d) Billed to County departments monthly in arrears.
e) Payment to be received in June 2008 from Fund 340.
f) Payment to be received in June 2008 from Fund 430.
I) Traffic permits & Access permits are lower than expected.
6,063,011 6,063,011
6,108,195
g) Payment to be received in June 2008 from Fund
h) Payment to be received quarterly from Solid Waste for
quarters ended 12/31/07, 3/31/08 and 6/30/08.
i) Payment to be received in June 2008 from Fund 3?5.
j) Seasonal expense includes overlays to occur spring 2008.
k) Projection variance reflects funding reserved for D, schutes
Junction project.
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
�FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 200,000 $ 311,856 $ 111,856 100% 156% $ 200,000 $ 311,856 $ 111,856
Revenues
State Grant 2,439,939 2,661,782 221,843 92% 100% 2,661,752 2,661,782 30
Alternate Incarceration 17,134 17,134 92% n/a g) 17,134 17,134
State Miscellaneous 12,192 16,394 4,202 92% 123% 13,300 16,394 3,094
Probation Work Crew Fees 46,750 32,109 (14,642) 92% 63% j) 51,000 37,000 (14,000)
Alcohol and Drug Treatment 458 85 (373) 92% 17% a) 500 200 (300)
Polygraph Testing 2,200 1,025 (1,175) 92% 43% 1) 2,400 1,025 (1,375)
Miscellaneous 8,250 4,333 (3,917) 92% 48% b) 9,000 4,333 (4,667)
Electronic Monitoring Fee 82,500 116,300 33,800 92% 129% 90,000 125,000 35,000
Probation Superv. Fees 187,917 228,587 40,670 92% 112% 205,000 249,000 44,000
Cognitive Program 3,942 60 (3,882) 92% 1% c) 4,300 500 (3,800)
Day Reporting Fee 10 10 92% ilia 10 10
Interest on Investments 26,125 28,442 2,317 92% 100% 28,500 31,000 2,500
Leases 3,000 3,000 92% n/a d) 3,000 3,000
Rentals 2,750 280 (2,470) 92% 9% e) 3,000 280 (2,720)
Drug Court- Byrne 9,167 23,037 13,870 92% 230% h) 10,000 23,670 13,670
Total Revenues 2,822,190 3,132,576 310,386 92% 102% 3,078,752 3,170,327 91,575
Transfers In -General Fund 311,667 311,667 (0) 92% 92% 340,000 340,000
Transfers In -Video Lottery 97,167 97,167 (0) 92% 92% 106,000 106,000
Transfers In -Sheriff 45,833 37,500 (8,333) 92% 75% 50,000 50,000
Transfers In -Other (GF) 2,750 2,250 (500) 92% 75% 3,000 3,000
TOTAL RESOURCES 3,479,607 3,893,015 413,408 92% 103% 3,777,752 3,981,183 203,431
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,645,106 2,364,231 280,875 92% 82% f) 2,885,570 2,587,777 297,793
669,407 620,054 49,353 92% 85% 730,262 730,262
92 92 92% 0% 100 100
148,335 148,335 92% n/a 161,820 161,820
TOTAL REQUIREMENTS 3,462,940 2,984,286 478,654 92% 79% 3,777,752 3,318,039 459,713
NET (Resources - Requirements)
16,667 908,730 892,063 663,144 663,144
Beginning Net Working Capital per Proposed Budget 547,000
a) Due to procedural changes, fees are no longer imposed for positive urinalysis tests.
b) The Department is no longer purchasing and billing Bethlehem Inn for urinalysis test kits.
c) The cognitive program has changed from a voluntary to a mandatory program making it more difficult to collect fees.
d) Bethlehem Inn occupancy continued into FY 2008. These revenues were not included in the FY 2008 budget.
e) Because transitional house was closed for two months, rents were not received.
f) Expenditures will be less than budgeted due to open positions.
g) Alternative incarceration funds received from the State were not included in the FY 2008 budget.
h) Actual amount received for Byrne Grant exceeded the amount included in the FY 2008 budget.
i) The Department no longer has an in-house polygrapher.
j) Delay in timing of receipts, due likely to current economy. Anticipate receiving payment in full as it is required prior to
sending completion notice to the Court.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual Variance
FY % Coll. %
Revised
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 542,211 $ 613,800 $ 71,589 100% 113% $ 542,211 $ 613,800 $ 71,589
Revenues
Federal Grants 252,027 182,639 (69,388) 92% 66% a) 274,939 274,939
Title IV - Family Sup/Pres 38,134 31,308 (6,826) 92% 75% b) 41,601 34,638 (6,963)
HealthyStart Medicaid 128,333 87,475 (40,858) 92% 62% c) 140,000 119,133 (20,867)
Child Care Block Grant 51,973 29,557 (22,416) 92% 52% b)d) 56,698 38,276 (18,422)
Level 7 Services 188,805 135,241 (53,564) 92% 66% b) 205,969 161,594 (44,375)
Juvenile Crime Prevention 357,416 304,551 (52,865) 92% 78% e) 389,908 452,792 62,884
State Prevention Funds 126,042 164,069 38,027 92% 119% f) 137,500 210,945 73,445
HealthyStart/R-S-G 303,136 314,732 11,596 92% 95% b) 330,694 314,732 (15,962)
OCCF Grant 344,303 483,600 139,297 92% 129% b) 375,603 483,600 107,997
Miscellaneous 3,208 17,125 13,917 92% 489% g) 3,500 20,000 16,500
Court Fines & Fees 22,000 23,179 1,179 92% 97% 24,000 25,000 1,000
Interest on Investments 22,917 37,547 14,630 92% 150% h) 25,000 41,000 16,000
Grants -Private 11,000 5,700 (5,300) 92% 48% i) 12,000 7,500 (4,500)
Total Revenues 1,849,294 1,816,723 (32,571) 92% 90% 2,017,412 2,184,149 166,737
Trans from General Fund 320,100 320,100 - 92% 92%
Trans from Other 157,022 128,473 (28,549) 92% 75%
Total Transfers In 477,122 448,573 (28,549) 92% 86%
349,200 349,200
171,297 171,297
520,497 520,497
TOTAL RESOURCES 2,868,627 2,879,096 10,469 92% 93% 3,080,120 3,318,446 238,326
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %,
501,161 460,477 40,684 92% 84% j) 546,721 499,957 46,764
1,970,940 1,659,660 311,280 92% 77% k) 2,150,116 2,227,525 (77,409)
92 92 92% 0% 100 100
351,251 351,251 92% nla 383,183 383,183
TOTAL REQUIREMENTS 2,823,444 2,120,137 703,307 92% 69% 3,080,120 2,727,482 152,638
NET (Resources - Requirements)
45,183 758,959 713,776 590,964 590,964
Beginning Net Working Capital per Approved Budget 571,035
a) Safe Havens grant reimbursement requested quarterly and Drug Free Communities grant reimbursement requested monthly.
b) Grant amounts finalized according to the OCCF budget workgroup and allocation formulas.
c) Local Medicaid reimbursements trending downward due to new guidelines.
d) Federal funds to be requested later in the fiscal year.
e) JCP funding allocations increased.
f) Safe & Drug Free Schools grant budgeted at $50,000, actual is $100,000 - additional grant of $23,445 expected.
g) Partner reimbursements for office expenses, and project contributions expected to increase.
h) Interest income projection increased due to higher cash balance and additional grant funding.
i) Youth conference donations decreased to match FY 2007 actual amount. Payments anticipated to be received in full by year end.
j) Personnel costs projected lower due to employee's leave without pay and new employee less than budget.
k) Projection adjusted for increase in grant revenue that will be paid to service providers during the course of the fiscal year.
Temporary office help cost added to materials & services.
SOLID WASTE
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY
Coll. %
RESOURCES:
Beg. Net Working Capital $ 2,280,356 $ 2,678,908 $ 398,552 100% 117%
Revenues
State Grant 18,050 18,050 92%
Miscellaneous 32,083 33,033 950 92%
Franchise 3% Fees 146,667 205,450 58,783 92%
Commercial Disp. Fees 1,888,333 1,362,638 (525,695) 92%
Private Disposal Fees 1,897,500 1,333,693 (563,807) 92%
Franchise Disposal Fees 4,927,510 4,025,380 (902,130) 92%
Yard Debris 51,929 62,574 10,645 92%
Special Waste 27,500 14,255 (13,246) 92%
Interest 110,000 130,008 20,008 92%
Leases 241 241 92%
Sale of Equip & Material 41,250 83,454 42,204 92%
Total Revenues 9,122,772 7,268,775 (1,853,997) 92%
n/a a)
94%
128%
66% b)
64% b)
75% b)
110% c)
48%
108%
n/a
185% d)
73%
Revised
Budget
Year End
Projection
Variance
$ 2,280,356 $ 2,678,908 $ 398,552
18,050 18,050
35,000 35,000
160,000 211,219 51,219
2,060,000 1,674,716 (385,284)
2,070,000 1,500,000 (570,000)
5,375,465 4,800,000 (575,465)
56,650 70,000 13,350
30,000 17,000 (13,000)
120,000 138,000 18,000
241 241
45,000 83,454 38,454
9,952,115
Trans In -North Area Dev 1,879,167 1,700,000 (179,1671 92% 83% e) 2,050,000
TOTAL RESOURCES 13,282,295 11,647,683 (1,634,612) 92% 82% 14,282,471
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
8,547,680
(1,404,435)
1,822,829 (227,171)
13,049,417 (1,233,054)
1,589,526 1,543,741 45,785 92% 89% f) 1,734,028 1,698,974 35,054
4,578,745 2,792,231 1,786,514 92% 56% g) 4,994,995 4,292,660 702,335
887,291 967,954 (80,663) 92% 100% h) 967,954 967,954
164,450 138,489 25,961 92% 77% 179,400 150,000 29,400
5,341,417 3,138,500 2,202,917 92% 54% i) 5,827,000 4,895,250 931,750
530,836 530,836 92% n/a 579,094 579,094
TOTAL REQUIREMENTS 13,092,265 8,580,915 4,511,350 92% 60% 14,282,471 12,004,838 2,277,633
NET (Resources - Requirements) 190,030 3,066,768 2,876,738
1,044,579 1,044,579
Beginning Net Working Capital per Approved Budget 1,221,164
a) Unanticipated EPA grants passed thru Solid Waste.
b) Rate increase was budgeted to occur July 1st, but was delayed until Oct 1st; Disposal tonnages have decreased from last year.
c) Seasonal material.
d) Recycling revenues higher than expected and seasonal.
e) $1,700,000 of the transfer will occur in April, with the balance in June 2008 after project completion and accounting is finalized.
f) Projection reduced to reflect salary savings on unfilled positions.
g) Large dollar expenditures for items, projects, and events are scheduled throughout the year.
h) Debt service payments are recorded in November and May.
i) Transfer to Road Department reduced to reflect postponed fee increase and will occur in the last three quarters of fiscal year.
Remaining transfers are processed twice a year.
RESOURCES:
Beginning Net Working Capital
Revenues
Inter -fund Charges:
Risk Management
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
$2,000,000 $2,122,953
$122,953 100% 106%
Revised
Year End
Budget
Projection
Variance
$2,000,000 $2,122,953
$122,953
General Liability 384,022 384,076 54 92% 92% 418,933 418,933
Property Damage 272,736 272,745 9 92% 92% 297,530 297,530 -
Vehicle 163,938 163,955 17 92% 92% 178,841 178,841 -
Workers' Compensation 804,923 867,372 62,449 92% 99% 878,098 955,108 77,010
Unemployment 143,161 145,321 2,160 92% 93% 156,176 161,512 5,336
Claims Reimb-Workers' Compensation 45,833 2,496 (43,338) 92% 5% 50,000 50,000 -
Claims Reimb-Gen Liab/Property 13,750 24,563 10,813 92% 164% 15,000 24,563 9,563
Process Fee-Events/Parades 735 735 92% n/a 735 735
Miscellaneous 2,292 3,975 1,683 92% 159% a) 2,500 3,975 1,475
Skid Car Training 9,167 26,747 17,580 92% 267% 10,000 26,747 16,747
Interest on Investments 77,917 94,308 16,391 92% 111% 85,000 105,000 20,000
TOTAL REVENUES 1,917,738 1,986,293 68,555 92% 95% 2,092,078 2,222,944 130,866
Transfers In -PERS Reserve 92 - (92) 92% 0% 100 (100)
TOTAL RESOURCES 3,917,830 4,109,246 191,416 92% 100% 4,092,178 4,345,897 253,719
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
I % Exp.
Settlement / Benefit 56,815
Defense 5,421
Professional Service 4,985
Insurance 159,994
Loss Prevention 1,325
Repair / Replacement 769
Miscellaneous 25
Total General Liability 1,191,667 229,334 1,191,667 92% 18% c) 1,300,000 300,000 1,000,000
PROPERTY DAMAGE
Repair /Replacement 22,726
Insurance 149,428
Repair/Replacement 23,751
Total Property Damage 307,083 195,906 307,083 92% 58% d) 335,000 220,000 115,000
VEHICLE
Professional Service 523
Repair / Replacement 29,908
Insurance 659
Loss Prevention 17,797
Total Property Damage 146,667 48,887 146,667 92% 31% e) 160,000 60,000 100,000
WORKERS' COMPENSATION
Settlement / Benefit 463,182
Defense 209
Insurance 75,707
Loss Prevention 11,371
Miscellaneous 33,460
Workers' Comp Losses 2,190
Total Workers' Compensation 655,417 586,119 655,417 92% 82°!° 715,000 700,000 15,000
UNEMPLOYMENT - Settlement / Benefits 59,583 74,314 (14,731) 92% 114% 65,000 60,000 5,000
Total Direct Insurance Costs 2,360,417 1,134,559 2,286,103 92% 44% 2,575,000 1,340,000 1,235,000
Insurance Administration:
Personal Services
Materials & Service
Capital Outlay
Total Insurance Administration
Contingency
334,663 297,162 37,501 92% 81% b) 365,087 325,087 40,000
199,450 161,388 38,062 92% 74% 217,582 217,582
92 - 92 92% 0% 100 - 100
534,205 458,550 75,655 92% 79% 582,769 542,669 40,100
856,542 856,542 92% n/a 934,409 934,409
TOTAL APPROPRIATIONS/EXPENDITURES 3,751,163 1,593,110 3,218,299 92% 39% 4,092,178 1,882,669 2,209,509
NET 166,667 2,516,136 3,409,715 2,463,228 2,463,228
Beginning Net Working Capital per Approved Budget
a) Reimbursement for cancellation of Workers Compensation bond.
b) Year to date includes payoff of leave balances and final pay ($37,000) in August for Loss Prevention Specialist. Projection based on
assumption that position will remain open during remainder of the fiscal year.
c), d), e) Liability claims costs, property damage, and vehicle damage are all lower than expected -- departments are managing risk well.
2,500,000
RESOURCES
Beg. Net Working Capital
Revenues:
Internal Premium Charges
P/T Emp - Add'I Prem
Employee Prem Contribution
COIL
Retiree / COBRA Co -Pay
Prescription Rebates
Interest
Total Revenues
TOTAL RESOURCES
Health Benefits Trust
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Budget
Year End
Projection
Variance
$10,500,000 $10,760,885 $ 260,885 100% 102% $10,500,000 $10,760,885 $ 260,885
10,175,000
139,242
316,278
711,127
366,667
412,500
REQUIREMENTS
Expenditures:
Personal Services
Materials & Services
Conferences and Seminars
Claims Paid-Medical/Rx
Claims Paid-DentalNision
Refunds
Insurance Expense
State Assessments
Administration Fee
PPO Fee
Health Impact
Printing
Program Expense/Supplies
Other
Total Materials & Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
12,120,813
11,179,872 1,004,872 92% 101% a) 11,100,000 12,194,662
152,249 13,008 92% 100% 151,900 164,900
308,417 (7,861) 92% 89% 345,030 337,030
842,866 131,739 92% 109% 775,775 905,775
496,708 130,041 92% 124% 400,000 530,000
36,706 36,706 92% n/a 36,706
497,262 84,762 92% 111% 450,000 537,262
13,514,080 1,393,267 92% 102% 13,222,705 14,706,335 1,483,630
1,094,662
13,000
(8,000)
130,000
130,000
36,706
87,262
22,620,813 24,274,965 1,654,153 92% 102%
Exp. %
99,721 94,633 5,087 92% 87%
2,750
9,018,285
1,192, 280
387,888
55,000
238,700
34,810
36,667
11,000
10,083
18,748
23,722,705 25,467,220 1,744,515
108,786 104,786 4,000
245 2,505 92% 8% 3,000
7,761,933 1,256,352 92% 79% b) 9,838,129
1,309,481 (117,201) 92% 101% b) 1,300,669
(98,472) 98,472 92% nia
314,954 72,933
49,023 5,977
221,597 17,103
30,210 4,600
42,963 (6,297)
2,071 8,930
10,083
17,913 835
11,006,210 9,651,919
10,639,790
21,745,721
1,354,292
10,639,790
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
92%
74%
82%
85%
80%
107%
17%
0%
88%
80%
0%
0%
423,150
60,000
260,400
37,975
40,000
12,000
11,000
20,452
245 2,755
8,408,760 1,429,369
1,418,605 (117,936)
(98,472) 98,472
353,150 70,000
60,000
242,400 18,000
32,975 5,000
46,000 (6,000)
7,000 5,000
1,000 10,000
20,452
12,006,775
100
11,607,044
10,492,116
1,514,659
100
11,607, 044
9,746,552 11,999,169 92% 41% 23,722,705 10,596,902 13,125,803
875,092 14, 528,413 13,653,322
Beginning Net Working Capital per Proposed Budget
a) Amount budgeted to be transferred from operating funds for FY 2008.
b) Based on annualizing 48 weeks of claims paid.
- 14,870,319 14,870,319
14,000,000
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,600,000 $2,947,210 $ 347,210 100% 113% $2,600,000 $2,947,210 $ 347,210
Revenues
Property Taxes - Current 2,187,404 2,332,937 145,533 92% 98% 2,386,259 2,347,416 (38,843)
Property Taxes - Prior 50,417 82,237 31,820 92% 150% 55,000 88,633 33,633
State Reimbursement 20,167 8,277 (11,890) 92% 38% a) 22,000 22,000
Telephone User Tax 696,337 783,412 87,075 92% 103% 759,640 783,412 23,772
Data Network Reimb. 31,167 29,473 (1,694) 92% 87% 34,000 34,000
Jefferson County 14,667 31,384 16,717 92% 196% 16,000 31,384 15,384
User Fee 30,250 33,910 3,660 92% 103% 33,000 33,910 910
Contract Payments 64,167 60,316 (3,851) 92% 86% 70,000 70,000
Miscellaneous 7,333 6,070 (1,263) 92% 76% 8,000 8,000
Interest 41,250 124,239 82,989 92% 276% 45,000 130,000 85,000
Interest on Unsegregated Tax 1,173 1,635 462 92% 128% 1,280 1,635 355
Total Revenues 3,144,332 3,493,890 349,558 92% 102% 3,430,179 3,550,389 120,210
TOTAL RESOURCES 5,744,332 6,441,100 696,768 92% 107% 6,030,179 6,497,599 467,420
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
% Exp.
3,152,782 2,786,484 366,298 92% 81% b) 3,439,398 3,293,398 146,000
695,153 706,530 (11,377) 92% 93% 758,349 758,349
42,075 - 42,075 92% 0% 45,900 45,900
1,637,654 - 1,637,654 92% n/a 1,786,532 - ,786,532
TOTAL REQUIREMENTS 5,527,664 3,493,014 2,034,650 92% 58% 6,030,179 4,097,647 1,932,532
NET (Resources - Requirements)
216,668 2,948,086 2,731,418 - 2,399,952 2,399,952
Beginning Net Working Capital per Approved Budget
a) Office of Emergency Management billed in arrears. Accounts Receivable for Oct -May total $4,952.97.
b) Unfilled positions.
2,393,117
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Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Eleven Months Ended May 31, 2008
Year to Date
Budget
Actual
Variance
FY%Coll. %
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 75,000 $ 10,606 $ (64,394) 100% 14% $ 75,000 $ 10,606 $ (64,394)
Receipts:
Events
Telephone Fees - Events
Parking Fees
Storage
RV Cancellation Fees
Camping at F & E
RV Park Fees
Horse Stall Rental
Concession % - Food
Vending Machines
Interfund Contract
Rights (Signage, etc.)
Miscellaneous
Interest
Total Receipts
Transfers In
855,000 803,576 (51,424) 92% 87% 920,000 843,576 (76,424)
42,000 31,123 (10,877) 92% 74% 42,000 31,123 (10,877)
6,000 - (6,000) 92% 0% 6,000 (6,000)
60,000 60,071 71 92% 100% 60,000 60,071 71
307 307 92% n/a 307 307
15,993 15,993 92% n/a 15,993 15,993
233,750 104,553 (129,197) 92% 39% 270,000 120,011 (149,989)
30,000 24,202 (5,798) 92% 44% 55,000 52,202 (2,798)
299,000 304,576 5,576 92% 95% 320,000 320,576 576
2,000 3,937 1,937 92% 197% 2,000 3,478 1,478
47,000 52,000 5,000 92% 111% 47,000 52,000 5,000
60,000 105,089 45,089 92% 111% 95,000 125,089 30,089
4,587 7,704 3,117 92% 154% 5,000 8,117 3,117
7,337 8,713 1,376 92% 109% 8,000 9,377 1,377
1,646,674 1,521,844 (124,830) 92% 83% 1,830,000 1,641,920 (188,080)
630,265 630,265 92% 89% 705,353 705,353
TOTAL RESOURCES 2,351,939 2,162,715 (189,224) 92% 83% 2,610,353 2,357,879 (252,474)
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
817,586 768,621 48,965 92% 86% 891,983 835,621 56,362
826,991 818,927 8,064 92% 91% 902,542 910,360 (7,818)
359,100 359,100 92% 100% 359,101 359,100 1
45,000 45,000 92% 0% 45,000 - 45,000
250,000 250,000 92% 0% 250,000 100,000 150,000
92% n/a 161,727 161,727
2,298,677 1,946,648 352,029 92% 75% 2,610,353 2,205,081 405,272
53,262 216,067 162,805 152,798 152,798
Beginning Net Working Capital per Proposed Budget 150,000
Accrued Revenue (Accounts Receivable):
Current Month Events 61,447
Prior Months 4,424
Total Accounts Receivable 65,871
Deposits Received for Future Events:
2008:
June 12,971
July 939
August 395
September 3,150
October 3,860
November 8,981
December 575
2009 and Beyond 45,757
TOTAL 76,628
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
May 2008
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital $
Receipts:
Events
Telephone Fees - Events
60,000
73,662 13,662
140 140
Parking Fees - -
Storage -
RV / Camping 36,250 20,112 (16,138)
Horse Stall Rental 8,000 13,359 5,359
Concession % - Food 37,000 28,414 (8,586)
Vending Machines
Interfund Contract
Rights (Signage, etc.) 45,000 74,010 29,010
Miscellaneous 417 122 (295)
Interest 667 763 96
Total Receipts 187,334 210,582 23,248
Transfer In:
General Fund, Room Tax
Total Transfers
TOTAL RESOURCES
In
187,334 210,582 23,248
REQUIREMENTS:
Expenditures:
Personal Services 74,326 66,832 7,494
Materials and Services 75,181 67,989 7,192
Debt Service 120,040 120,040
Capital Outlay -
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
269,547 254,861 14,686
(82,213) (44,279) 37,934
Deschutes County RV Park
Revenue and Occupancy Statistics
FY 2008
Actual Received:
July
August
September
October
November
December
January
February
March
April
May
Year to Date Actual
Projected
June
Total Actual + Projected
Budget (1)
RV Park Fees
# of Spaces Rented
% Occupancy
1) 106 spaces times 366 days
of $270,000 assumes 8,438
Budgeted occupancy rate is
spaces available (8,438 / 38
$ 39,030
28,034
8,313
2,248
1,186
32
480
1,056
2,624
9,636
11,914
104,553
15,000
$ 119,553
$ 270,000
(Revenue / $32 )
1,220
876
260
70
37
1
15
33
82
301
372
3,267
469
3,736
8,438
= 38,796 annual spaces available. Budget
spaces rented ($270,000 / $32 = 8,438)
21.75% - budgeted spaces / total annual
,796)
37.12%
26.66%
8.17%
2.14%
1.17%
0.03%
0.46%
1.09%
2.50%
9.47%
11.33%
9.17%
14.74%
9.63%
21.75%
Number of spaces
Days per month
Maximum Spaces per Month
Rate per day
Maximum Revenue
106 106 106
29 30 31
3,074 3,180 3,286
$ 32.00 $
98,368
32.00 $ 32.00
101,760 105,152
Deschutes County
Fair and Expo Center
Accounts Receivable
May 31, 2008
Current Month
School Bus Training 600
4-H DCLA Horse Show 570
Oregon High School Equestrian 31,369
Public Safety Vehicle Training 908
Food & Beverage (estimate) 28,000
Total Current Month 61,447
Prior Months:
April, 2008
Teacher Fair
April, 2006
NW Expo & Trade show
2,909
1,515
Total Prior Months 4,424
Total Accrued Revenue as of May 31, 2008 65,871
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Deschutes County
Conference/Seminar, Education/Training and Related Travel Expenditures - Fund: General / Department: BOCC
FY 2008
Jul 1 Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May YTD Total
Tammy Melton
Conf/Sem & Educ/Training 19.0 225 305 185 685 115 60 360 2,124
Travel Meals - 25 - 30 - 130 - 315 - 500
Accommodations 208 93 485 87 1,832 2,705
Airfare - - - - - 654 - 654
Mileage reimbursement 237 194 467 162 582 - 129 135 223 2,129
Ground Transport - - 96 249 345
Total Baney 190 695 287 1,287 347 1,581 243 3,244 583 8,457
Mike Daly
Conf/Sem & Educ/Training - - 45 195 - - 30 130 800 1,199
Travel Meals 281 373 96 55 12 236 - 9 13 1,074
Accommodations 231 77 - 77 401 - 77 1,023 1,891
Airfare - - - 479 - 63) 1,109
Mileage reimbursement 85 184 - 598 319 194 272 - 396 334 2,383
Ground Transport 25 - - - - 49 - - - 74
Total Daly 390 184 604 817 1,048 283 958 30 612 2,804 7,730
Dennis Luke
Conf/Sem & Educ/Training 330 - 40 220 - 115 - 360 1,065
Travel Meals 25 25 87 25 25 - 257 25 470
Accommodations 400 77 432 77 77 - 1,071 77 2,211
Airfare - - - 785 - - - 785
Mileage reimbursement 97 110 382 234 215 18.3 362 274 212 2,069
Ground Transport - - - - - 176 - 176
Total Luke 97 110 1,137 336 774 505 1,250 115 1,778 674 6,776
Other Personnel
Conf/Sem & Educ/Training - -
Travel Meals
Accommodations
Airfare
Ground Transport
Total Other
Total - BOCC Department
Conf/Sem & Educ/Training 190 225 635 230 235 905 - 259 189 1,520 4,388
Travel Meals 306 - 4.28 121 142 167 261 - 581 33 2,044
Accommodations 208 93 1,117 154 432 241 478 - 2,980 1,105 6,807
Airfare - - - - 479 - 785 - 654 630 2,548
Mileage Reimbursement 419 488 849 995 534 959 634 129 805 769 6,581
Ground Transport 25 - - - 96 49 - 425 - 595
Total - BOCC Department 190 1,183 581 3,029 1,500 1,822 2,368 2,208 387 5,634 4,061 22,963
FY 2008 Budget 20,000
Note: The $20,000 budget for BOCC Conferences, Seminars, Education, Training, Meals, Accommodations, Airfare,
Mileage and Ground Transportation is not allocated to these specific line items. It is budgeted as Conferences
& Seminars. In FY 2006 and FY 2007, mileage was budgeted ($5,000) separately and therefore not included in this schedule. As r othing
was budgeted in FY 2008 for mileage, mileage has been included on this schedule.
6/13/ !008