HomeMy WebLinkAboutFinance - Tax UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
March 24, 2008
(1) Monthly Investment Report
(2) February 2008 Financial Statements
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Total Investment Income 457,582 3,830,930
Less Fee: 5% of Invest. Income (22,879) (191,547)
Investment Income - Net $ 434,703 $ 3,639,384
1 Investments By County Function
General $133,752,947
Total Investments $133,752,947
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6. C'tl17177
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Memorandum
Date: March 17, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find February 2008 financial reports for the following funds:
General (001), Community Justice - Juvenile (230), Sheriff's (255, 701, 702),
Health (259), Mental Health (275), Community Development (295), Road (325),
Community Justice - Adult (355), Commission on Children & Families (370-399),
Solid Waste (610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by
the respective departments.
Cc: All Department Heads
GENERAL FUND
Statement of Financial Operating Data
Eight Ended February 29, 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 12,368,000 17,325,447 4,957,447 67% 93% 18,552,000 18,637,337 85,337 0%
Gen. Rev. - excl. Taxes 1,684,383 1,917,325 232,942 67% 76% a) 2,526,574 2,746,574 220,000 9%
Assessor 718,113 779,734 61,621 67% 72% b)c) 1,077,170 967,000 (110,170) -10%
County Clerk 1,520,067 1,083,697 (436,370) 67% 48% d) 2,280,100 1,530,100 (750,000) -33%
BOPTA 11,643 13,475 1,832 67% 77% b) 17,464 17,464 0%
Board of County Comm. 67 267 200 67% 267% 100 267 167 167%
District Attorney 182,267 172,672 (9,595) 67% 63% e) 273,400 315,000 41,600 15%
Finance/Tax 166,563 184,812 18,249 67% 74% b) 249,845 249,845 0%
Veterans 48,000 53,277 5,277 67% 74% f) 72,000 72,000 0%
Property Management 56,667 58,664 1,997 67% 69% 85,000 87,000 2,000 2%
Grant Projects 1,333 1,336 3 67% 67% 2,000 2,000 0%
Total Revenues 16,757,103 21,590,706 4,833,603 67% 86% 25,135,653 24,624,587 (511,066) -2%
TOTAL RESOURCES 22,677,103 28,303,959 5,626,856 67% 91% 31,055,653 31,337,840 282,187 1%
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
BOCC
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Exp. %
2,513,408 2,217,279 296,129 67% 59% g) 3,770,112 3,470,112 300,000 8%
1,076,704 861,860 214,844 67% 53% h) 1,615,056 1,390,056 225,000 14%
44,011 36,688 7,323 67% 56% 66,016 56,000 10,016 15%
517,986 496,303 21,683 67% 64% 776,979 720,979 56,000 7%
3,057,906 2,922,937 134,969 67% 64% i) 4,586,859 4,536,859 50,000 1%
566,166 531,045 35,121 67% 63% 849,249 845,766 3,483 0%
194,237 130,587 63,650 67% 45% 291,356 241,356 50,000 17%
162,647 148,383 14,264 67% 61% I) 243,970 228,970 15,000 6%
64,640 63,815 825 67% 66% 96,960 96,960 0%
2,975,741 3,763,854 (788,113) 67% 84% j) 4,463,612 4,463,612 0%
1,034,653 1,034,653 67% n/a k) 1,551,980 1,551,980 100%
12,208,099 11,172,751 1,035,348 67% 61% 18,312,149 16,050,670 2,261,479 12%
Transfers Out 8,192,336 8,058,977 133,359 67% 66% 12,288,504 12,288,504 0%
TOTAL REQUIREMENTS 20,400,435 19,231,728 1,168,707 67% 63% 30,600,653 28,339,174 2,261,479 7%
NET (Resources - Requirements) 2,276,668 9,072,231 6,795,563 455,000 2,998,666 2,543,666
3,160,000
Short Term Loan Receivable j)
Balance
Beginning Net Working Capital per Requested Budget
a) Receipts of Cigarette Tax and Liquor Revenue trending higher than anticipated.
b) A&T grant payment received quarterly. Three quarterly payments received through 1-31-08.
c) Revenue projection reduction for GIS transfer funds related to a GIS project that may be discontinued. (See footnote g.)
d) Projection adjustment based on trending of Filing & Recording Fees.
e) Additional revenues expected from the Department of Justice HIDTA grant.
f) Payments received quarterly. Two quarterly payments received through 1-31-08.
g) Projection adjusted $100,000 for salary savings and $75,000 for costs that will not be incurred if GIS project is discontinued.
h) Planned expenditure for September election and for capital outlay will not occur.
i) Personnel services expenditures will be less than amount appropriated.
j) $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.
k) The Contingency in the Adopted Budget was $5,192,855. The decrease of $3,640,875 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) and appropriation transfer for Loan to Fund 457.
" The net of $455,000 is due to transferring $205,000 of appropriation to the Fair & Expo Construction Fund and $250,000 of
appropriation to Bethlehem Inn Fund
6,158,666
6,100,000
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Eight Ended February 29, 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 130,217 72,126 (58,091) 67% 37% a) 195,325 195,325
SB #1065 -Court Assess. 32,000 40,573 8,573 67% 85% 48,000 64,000 16,000
State Miscellaneous 3,063 (3,063) 67% 0% b) 4,594 (4,594)
Discovery Fee 6,667 11,399 4,732 67% 114% c) 10,000 18,000 8,000
Food Subsidy 26,000 22,269 (3,731) 67% 57% d) 39,000 39,000
Juvenile Crime Prevention 180,261 148,240 (32,021) 67% 55% a) 270,391 296,480 26,089
Inmate/Prisoner Housing 53,333 36,300 (17,033) 67% 45% e) 80,000 55,000 (25,000)
Inmate Commissary Fees 800 458 (342) 67% 38% 1,200 600 (600)
Contract Payments 443,141 300,593 (142,548) 67% 45% f) 664,712 430,000 (234,712)
Miscellaneous 333 150 (183) 67% 30% 500 300 (200)
Program Fees 176 176 67% n/a 176 176
MIP Diversion Fees 2,667 1,075 (1,592) 67% 27% 4,000 1,400 (2,600)
Interest on Investments 24,000 40,060 16,060 67% 111% 36,000 58,000 22,000
Leases 23,143 13,460 (9,683) 67% 39% g) 34,714 15,035 (19,679)
Grants - Private 2,003 2,003 67% n/a - 2,003 2,003
Level 7 83,893 52,705 (31,188) 67% 42% a) 125,839 105,409 (20,430)
Total Revenues 1,009,518 741,587 (267,931) 67% 49% 1,514,275 1,280,728 (233,547)
Transfers In -General Fund 3,955,482 3,955,482 - 67% 67% 5,933,223 5,933,223
TOTAL RESOURCES 5,865,000 5,685,055 (179,945) 67% 68% 8,347,498 8,201,937 (145,561)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
1,869,032 1,679,843 189,189 67% 60% h) 2,803,548 2,600,000 203,548
Materials and Services 1,205,433 934,988 270,445 67% 52% i) 1,808,150 1,560,000 248,150
Capital Outlay 67 67 67% 0% 100 100
Juvenile Resource Center
Personal Services 1,981,272 1,824,444 156,828 67% 61% h) 2,971,908 2,750,000 221,908
Materials and Services 157,705 124,717 32,988 67% 53% 236,557 190,000 46,557
Capital Outlay 67 - 67 67% 0% 100 - 100
Contingency 351,423 351,423 67% n/a 527,135 527,135
TOTAL REQUIREMENTS 5,564,999 4,563,992 1,001,007 67% 55% 8,347,498 7,100,000 1,247,498
NET(Resources- Requirements) 300,001 1,121,063 821,062 - 1,101,937 1,101,937
Beginning Net Working Capital per Requested Budget 1,090,000
a) Reimbursements requested quarterly. Federal grants are expected to be fully realized by fiscal year end. Juvenile Crime
Prevention and Level 7 projections adjusted for funding changes by the State finalized in August.
b) Amount budgeted received in FY 2007.
c) Requests for discovery documents are higher than anticipated.
d) Reimbursement requested one month in arrears. Anticipate total budgeted amount to be received by year end.
e) 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.
f) Billing to DHS is generated in succeeding month with payments being received 8-10 weeks after billing. Projection adjusted
for elimination of WellSpring Program.
g) Lessee (Trillium) moved out early in the fiscal year. Revenue projection decreased to reflect termination of lease.
h) Projection adjusted for salary savings from unfilled positions and estimated savings on Resource Center on-call personnel.
i) Projection adjusted to reflect reduction in anticipated expenditures including DHS 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
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 2,562,148
12,292,501
8,070,877
$ 2,648,830 $ 86,682
10,726,586
747,647
59,095
Revised
Year End
Budget
Projection
Variance
100% 103% $ 2,562,148 $ 2,648,830 $ 86,682
(1,565,915) 67%
(7,323,230) 67%
59,095 67%
20,363,378
11,533,328 (8,830,050)
58% a) 18,438,752
6% a) 12,106,316
n/a
16,218,102 (2,220,650)
11,117,214 (989,102)
59,095 59,095
67% 38% 30,545,068 27,394,411 (3,150,657)
22,925,526 14,182,158 (8,743,368) 67%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 1,461,038
Civil 442,219
Automotive/Communications 853,203
Investigations/Evidence 1,383,521
Patrol/Civil/Comm Supp 4,924,391
Records 387,470
Adult Jail 5,818,503
Court Security 161,573
Emergency Services 90,810
Special Services Division 1,026,091
Regional Work Center 2,555,980
Training Division 130,859
Non -Departmental 1;857,923
Contingency 944,565
Transfers Out 33,333
TOTAL REQUIREMENTS 22,071,479 20,045,830 2,025,649 67%
NET (Resources - Requirements) 854,047 (5,863,672) (6,717,719)
1,146,792
434,241
839,636
1,379,150
4,739,478
384,745
5,116,153
127,121
89,422
496,343
2,543,279
121,851
2,602,619
314,246
7,978
13,567
4,371
184,913
2,725
702,350
34,452
1,388
529,748
12,701
9,008
(744,696)
944,565
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
43% 33,107,216 30,043,241 (3,063,975)
Exp. %
52% b)
65%
66% c)
66%
64% d)
66%
59% e)
52%
66%
32% g)
66% f)
62%
93% h)
n/a g)
25,000 8,333 67% 50%
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
1,928,993 262,564
663,327
1,251,140 28,663
2,075,281
7,179,519 207,067
573,977 7,228
8,024,124 703,630
229,959 12,401
136,115 100
1,338,670 200,466
3,459,226 374,744
200,148 (3,859)
2,873,567 (86,682)
1,416,848
50,000 50,000
61% 33,107,216 29,984,046 3,123,170
59,195 59,195
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriffs Services
Personnel
Materials & Services
Capital Outlay
Total Sheriff's Services
Civil
Personnel
Materials & Services
Capital Outlay
Total Civil
Automotive/Communications
Personnel
Materials & Services
Capital Outlay
Total Automotive/Communications
Investigations/Evidence
Personnel
Materials & Services
Capital Outlay
Total Investigations/Evidence
Patrol/Civil/Comm Support
Personnel
Materials & Services
Capital Outlay
Total Patrol/Civil/Comm Supp
Records
Personnel
Materials & Services
Capital Outlay
Total Records
Adult Jail
Personnel
Materials & Services
Capital Outlay
Total Adult Jail
Court Security
Personnel
Materials & Services
Capital Outlay
Total Transport/Court Security
Emergency Services
Personnel
Materials & Services
Capital Outlay
Total Emergency Services
Special Services
Personnel
Materials & Services
Capital Outlay
Total Special Services
Regional Work Center
Personnel
Materials & Services
Capital Outlay
Total Regional Work Center
Training
Personnel
Materials & Services
Capital Outlay
Total Training
Non -Departmental
Materials & Services
Transfers Out
Contingency
Total Non -Departmental
Total Requirements
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Eight Ended February 29, 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
20,363,378 11,533,328 (8,830,050) 67% 38% 30,545,068 27,394,411 (3,150,657)
22,925,526 14,182,158 (8,743,368) 67% 43%
838,455
495,916
126,667
1,461,038
378,308
37,910
26,000
442,218
220,694
620,175
12,333
853,202
1,191,864
174,990
16,667
1,383,521
4,393,485
340,906
190,000
4,924,391
344,918
42,485
67
387,470
4,679,787
923,568
215,147
5,818,502
132,488
9,085
20,000
161,573
687,784 150,671
459,008 36,908
126,667
1,146,792 314,246
376,506
26,545
31,190
434,241
194,399
636,737
8,500
839,636
1,200,294
153,863
24,993
1,379,150
4,158,325
358,909
222,244
4,739,478
Exp. %
67%
67%
67%
1,802 67%
11,365 67%
(5,190) 67%
7,977
26,295
(16,562)
3,833
13,566
(8,430)
21,127
(8,326)
4,371
235,160
(18,003)
(32,244)
184,913
329,021 15,897
55,724 (13,239)
67
384,745 2,725
4,217,644
851,275
47,234
5,116,153
122,622
4,499
127,121
77,451 75,829
13,292 13,593
67
90,810 89,422
420,071
61,061
544,959
1,026,091
1,258,078
250,302
1,047,600
2,555,980
94,739
36,054
67
130,860
408,981
62,654
24,708
496,343
953,384
148,967
1,440,928
2,543,279
101,668
20,183
121,851
1,857,923 2,602,619
33,333 25,000
944,565
2,835,821 2,627,619
22,071,477 20,045,830
462,143
72,293
167,913
702,349
9,866
4,586
20,000
34,452
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
55%
62%
0%
66%
47%
80%
59%
68%
46%
67%
59%
100%
63%
70%
78%
64%
87%
0%
60%
61%
15%
62%
33%
0%
33,107,216 30,043,241 (3,063,975)
1,257,683
743,874
190,000
2,191,557
567,462
56,865
39,000
663,327
331,041
930,262
18,500
1,279,803
1,787,796
262,485
25,000
2,075,281
6,590,227
511,359
285,000
7,386,586
517,377
63,728
100
581,205
7,019,681
1,385,352
322,721
8,727,754
198,732
13,628
30,000
242,360
1,063,251
704,842
160,900
1,928,993
567,462
56,865
39,000
663,327
194,432
39,032
29,100
262,564
302,378 28,663
930,262
18,500
1,251,140 28,663
1,787,796
262,485
25,000
2,075,281
6,353,160 237,067
511,359
315,000
7,179,519 207,067
(30,000)
504,320 13,057
69,657 (5,929)
100
573,977 7,228
6,557,538 462,143
1,385,352 -
81,234 241,487
8,024,124 703,630
189,830 8,902
13,628
26,501 3,499
229,959 12,401
1,622 67% 65% 116,177 116,177
(301) 67% 68% 19,938 19,938
67 67% 0% 100
1,388 136,215 136,115
11,090
(1,593)
520,251
529,748
304,694
101,335
(393,328)
12,701
(6,929)
15,871
67
9,009
67%
67%
67%
67%
67%
67%
67%
67%
67%
(744,696) 67%
8,333 67%
944,565 67%
208,202
2,025,647 67%
NET (Resources - Requirements) 854,049 (5,863,672) (6,717,721)
65%
68%
3%
51%
40%
92%
72%
37%
0%
630,106
91,592
817,438
1,539,136
1,887,117
375,453
1,571,400
3,833,970
142,108
54,081
100
196,289
93% 2,786,885
50% 50,000
n/a 1,416,848
4,253,733
61% 33,107,216
630,106
91,592
616,972
1,338,670
1,552,190
335,636
1,571,400
3,459,226
160,407
39,741
200,148
2,873,567
50,000
2,923,567
29,984,046
100
100
200,466
200,466
334,927
39,817
374,744
(18,299)
14,340
100
(3,859)
(86,682)
1,416,848
1,330,166
3,123,170
59,195 59,195
Sheriff Notes
Statement of Financial Operating Data
Eight Ended February 29, 2008
a) Projection reflects adjustment for actual expenditures reimbursed.
b) Labor expenses will be less than appropriated due to not filling the open Undersheriff position and
and hiring delays in other open positions. Professional services will be less than appropriated
for the year.
c) Personnel expenditures will be less than appropriated for the year due delay in hiring the new
auto mechanic.
d) One open patrol deputy position projected to be filled in February. Personnel expenditures for the
year will be less than appropriated due to delays in filling open position during the year.
e) Year to Date variance due to unfilled Corrections deputy positions. Expect all open positions to be
filled by March. Personnel expenditures projected to be less than appropriated. 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 below budget for the year but will be partially offset
by higher than planned Capital Outlay for the 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 occuring next fiscal year.
h) Transfer of June 30, 2007 balance to County wide and Rural Law Enforcement Districts included
on this line. Year End Projection revised for fiscal year 2006-07 year end adjustments.
Sheriff 701
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY °A)
Coll.
RESOURCES:
Beg. Net Working Capital $ - $
Revenues
Tax Revenues - Current 9,294,229
Tax Revenues - Prior 169,627
Federal Grants
State Grant 30,104
Transp. of State Wards 3,333
SB 1145 1,335,736
Des. Cty Video Lottery Grant 233,333
Des Cty Sheriffs Office 858,424
Des Cty Court Security 66,671
Des Cty Juvenile Contract 6,400
Des Cty Parole & Prb Cnt 533
Transport
Title 111 Reimbursement
Inmate Commissary Fees 53,333
Work Center Work Crews 50,000
Concealed Handgun Classes -
Soc Sec Incentive -Fed 2,667
Miscellaneous 9,000
Medical Services Reimb 11,200
Restitution 700
Sheriff Fees 102,410
Interest 60,000
Interest on Unsegregated 4,800
Rentals -
Donations
$
12,956,762
136,156
26,055
24,763
5,406
1,633,348
1,295,648
66,672
8,626
1,009
- 67%
3,662,533
(33,471)
26,055
(5,341)
2,073
297,612
(233,333)
437,224
1
2,226
(533)
1,009
46,267 (7,066)
(50,000)
1,600
933
(7,175)
(1,489)
(421)
6,071
2,140
3,187
29,177
9,395
1,600
3,600
1,825
9,711
279
108,481
62,140
7,987
29,177
9,395
67%
67%
67% n/a
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67% n/a
n/a
Revised
Year End
Budget
Projection
Variance
$
93% 13,941,344
54% 254,440
a)
45,156
5,000
b) 2,003,604
c) 350,000
d) 1,287,636
100,006
9,600
800
55%
108%
82%
0%
101%
67%
90%
0%
n/a
n/a
58%
0%
n/a
90%
14%
58%
27%
71%
69%
111%
2917700%
Total Revenues 12,292,500
TOTAL RESOURCES
16,434,907 4,133,012 67% 89%
12,292,500 16,434,907 4,133,012 67%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 12,292,502
10,726,586 1,565,916 67%
e)
fl
9)
80,000
75,000
4,000
13,500
16,800
1,050
153,615
h) 90,000
7,200
1
i)
j)
$
13,941,344
254,440
26,055
45,156
8,000
2,177, 796
350,000
1,327,064
100,006
9,600
800
1,009
75,000
80,000
38,400
1,600
4,000
13,500
16,800
1,050
153,615
90,000
10,000
43,766
9,395
$
26,055
3,000
174,192
39,428
1,009
75,000
(36,600)
1,600
2,800
43,765
9,395
18,438,752 18,778,396 339,644
89% 18,438,752 18,778,396 339,644
Exp. %
58% k) 18,438,752 16,218,102 2,220,650
TOTAL REQUIREMENTS 12,292,502 10,726,586 1,565,916 67% 58% 18,438,752 16,218,102 2,220,650
NET (Resources - Requirements) (2) 5,708,321 5,698,928
- 2,560,294 2,560,294
Beginning Net Working Capital per Requested Budget 2,560,294
a) Department of Justice payment for inmate services.
b) Projection adjusted for increase in 2007-09 State Budget Grant Allocation. Actual amount includes three quarterly payments.
c) Contribution toward Work Center remodel.
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 Sheriffs Office.
f) Year to date variance due to timing of revenue from inmate phone service provider (GTI) and commissary purchases.
g) Revenue from work crews is planned in the fourth quarter after the work center reopens in March 2008.
h) Interest variance reflects timing of property tax revenue. Anticipate interest revenue to equal budget by fiscal year end.
Sheriff 702
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
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 Sheriff's Office
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
Sale of Equip & Material
Total Revenues
TOTAL RESOURCES
67%
n/a
Revised
Budget
Year End I
Projection Variance
4,493,332 6,333,388 1,840,056 67% 94% 6,740,000 6,740,000
81,073 133,894 52,821 67% 110% 121,610 154,886 33,276
12,333 30,037 17,704 67% 162% a) 18,500 30,037 11,537
48,000 30,000 (18,000) 67% 42% 72,000 72,000
52,928 50,289 (2,639) 67% 63% 79,392 79,392
28,333 40,573 12,240 67% 95% b) 42,500 67,000 24,500
65,963 33,619 (32,344) 67% 34% c) 98,944 98,944
73,333 55,000 (18,333) 67% 50% d) 110,000 110,000
243,498 - (243,498) 67% 0% e) 365,247 365,247 -
1,523,169 1,523,169 67% 67% 2,284,753 2,284,753 -
40,322 - (40,322) 67% 0% f) 60,483 156,000 95,517
849,675 1,290,475 440,800 67% 101% g) 1,274,512 1,321,766 47,254
262,170 262,170 67% 67% 393,255 393,255 -
1,833 2,140 307 67% 78% h) 2,750 2,750
34,357 34,358 1 67% 67% h) 51,535 51,535
34,357 51,535 17,178 67% 100% i) 51,535 51,535
2,000 755 (1,245) 67% 25% i) 3,000 3,000
43,000 25,752 (17,248) 67% 40% i) 64,500 38,630 (25,870)
4,000 4,175 175 67% 70% 6,000 6,000
- 1,706 1,706 67% n/a 2,500 2,500
- 4,897 4,897 67% n/a - 5,000 5,000
83,333 62,907 (20,426) 67% 50% j) 125,000 85,000 (40,000)
50,000 58,000 8,000 67% 77% 75,000 75,000 -
74 74 67% n/a - 500 500
40,000 30,174 (9,826) 67% 50% k) 60,000 60,000
3,200 3,987 787 67% 83% 4,800 4,800 -
667 1,375 708 67% 138% 1,000 1,375 375
8,070,876 10,064,449 1,993,573 67% 83% 12,106,316 12,260,905 154,589
8,070,876 10,064,449 1,993,573 67% 83% 12,106,316 12,260,905 154,589
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 8,070,877
Exp. %
7,477,647 593,230 67% 62% I) 12,106,316 11,117,214 989,102
TOTAL REQUIREMENTS 8,070,877 7,477,647 593,230 67% 62% 12,106,316 11,117,214 989,102
NET (Resources - Requirements)
(1) 2,586,802 2,586,803 - 1,143,691 1,143,691
Beginning Net Working Capital per Requested Budget 1,169,561
a) HIDTA reimbursements received as billed. 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 General Fund occurs 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 Sheriff's Fund. Projection revised for fiscal year 2006-07 year end adjustm€ nts.
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.
HEALTH
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY
Coll.
Revised
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 600,000 $ 804,209 $ 204,209 100% 134% $ 600,000 $ 804,209 $ 204,209
Revenues
Medicare Reimbursement 3,333 1,463 (1,870) 67% 29% a) 5,000 5,000
State Grant 1,097,651 1,022,354 (75,297) 67% 62% b) 1,646,476 1,601,923 (44,553)
Child Dev & Rehab Center 22,267 16,701 (5,566) 67% 50% c) 33,401 33,401
State Miscellaneous 117,019 85,690 (31,329) 67% 49% d) 175,528 175,528
OMAP 174,600 176,280 1,680 67% 67% 261,900 261,900
Family Planning Exp Proj 366,667 266,150 (100,517) 67% 48% e) 550,000 460,000 (90,000)
Grants 14,615 1,500 (13,115) 67% 7% f) 21,922 21,922
School Districts 10,082 7,437 (2,645) 67% 49% c) 15,123 15,123
Contract Payments/ESD 7,333 (7,333) 67% 0% c) 11,000 11,000
Miscellaneous 210 210 67% n/a 210 210
Patient Insurance Fees 38,533 59,646 21,113 67% 103% 57,800 88,000 30,200
Health Dept/Patient Fees 129,033 168,988 39,955 67% 87% 193,550 245,000 51,450
Vital Records -Birth 26,667 23,844 (2,823) 67% 60% 40,000 40,000
Vital Records -Death 61,333 62,800 1,467 67% 68% 92,000 92,000
Interest on Investments 20,000 27,432 7,432 67% 91% 30,000 40,000 10,000
Donations 7,900 9,839 1,939 67% 83% 11,850 11,850
Interfund Contract 54,835 35,690 (19,145) 67% 43% g) 82,252 80,795 (1,457)
Administrative Fee 8,000 8,000 67% 67% 12,000 12,000
Interfund Grant 23,354 30,531 7,177 67% n/a 35,031 35,031
Total Revenues 2,183,222 2,004,555 (178,667) 67% 61% 3,274,833 3,230,683 (44,150)
Transfers In -Reserve Fund 67 - (67) 67% 0% 100 (100)
Transfers In -General Fund 1,702,323 1,701,323 (1,000) 67% 67% 2,553,485 2,553,485 -
TOTAL RESOURCES 4,485,612 4,510,087 24,542 67% 70% 6,428,418 6,588,377 159,959
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
2,847,235 2,664,708 182,527 67% 62% h) 4,270,852 4,150,900 119,952
1,020,318 827,238 193,080 67% 54% 1,530,477 1,530,477
36,667 36,667 67% 0% 55,000 50,000 5,000
100,000 75,000 25,000 67% 50% 150,000 150,000 -
281,393 281,393 67% n/a 422,089 422,089
4,285,613 3,566,946 718,667 67% 55% 6,428,418 5,881,377 547,041
199,999 943,141 743,209
707,000 707,000
Beginning Net Working Capital per Requested Budget 707,000
a) Medicare payments delayed due to problems with its electronic processing.
b) Year End Projection includes State Grant amendments 1 through 6., and Homeland Security Grant of $188,436.
c) Payments received quarterly 30 days after 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
Maternal Child Health (MAC match funds). Payments lag a month behind billing period.
e) Cash basis - includes July through January
f) Grant to be received before June 30 for Central Oregon Community Investment Board program.
g) Service contract with Juvenile Department,$80,795, received quarterly.
h) Year End Projection based on prior and projected unfilled positions.
RESOURCES:
Beg. Net Working Capital
Revenues
Marriage Licenses
MENTAL HEALTH
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$ 2,900,000 $ 2,876,903 $ (23,097) 100% 99% $ 2,900,000 $ 2,876,903 $ (23,097)
3,667 3,660 (7) 67% 67% 5,500 5,500
Divorce Filing Fees 106,667 108,157 1,490 67% 68% 160,000 160,000 -
Domestic Partnership Fee 235 235 67% n/a 235 235
Federal Grants 97,079 60,111 (36,968) 67% 41% a) b) 145,618 137,582 (8,036)
State Grants 2,876,491 3,023,316 146,825 67% 70% c) 4,314,736 4,662,823 348,087
State Miscellaneous 249,423 115,149 (134,274) 67% 31%d) e) 374,134 351,175 (22,959)
Title 19 101,600 220,537 118,937 67% 145% 152,400 225,000 72,600
Liquor Revenue 70,667 68,595 (2,072) 67% 65% 106,000 106,000 -
Local Grants 26,667 (5,545) (32,212) 67% -14% a) 40,000 25,965 (14,035)
School Districts 66,667 27,600 (39,067) 67% 28% f) 100,000 100,000
Mental Health Jail Comp 4,800 600 (4,200) 67% 8% g) 7,200 600 (6,600)
Contract Payments 15,381 4,769 (10,612) 67% 21% h) 23,072 4,800 (18,272)
Miscellaneous 56,743 72,750 16,007 67% 85% 85,114 85,114
Patient Insurance Fees 145,000 142,677 (2,323) 67% 66% 217,500 217,500 -
Patient Fees 15,867 9,803 (6,064) 67% 41% 23,800 14,000 (9,800)
Seizure/Forfeiture 20,215 20,215 67% n/a i) 20,215 20,215
Interest on Investments 96,160 94,834 (1,326) 67% 66% 144,240 144,240
Rentals 11,000 7,175 (3,825) 67% 43% 16,500 16,500
Donation 1,333 7,600 6,267 67% 380% 2,000 7,600 5,600
Interfund Contract 2,667 2,080 (587) 67% 52% 4,000 3,120 (880)
Administrative Fee 1,634,627 1,634,632 5 67% 67% 2,451,940 2,451,940
Total Revenues 5,582,506 5,618,950 36,444 67% 67% 8,373,754 8,739,909 366,155
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
975,011 975,011 - 67% 67% 1,462,516 1,462,516
285,462 283,796 (1,666) 67% 66% 428,193 428,193
9,742,979 9,754,660 11,681 67% 74% 13,164,463 13,507,521 343,058
Exp. %
4,992,284 4,680,716 311,568 67% 63% j) 7,488,426 7,043,517 444,909
2,685,990 2,260,084 425,906 67% 56% 4,028,985 3,564,004 464,981
67 67 67% 0% 100 100
100,000 75,000 25,000 67% 50% 150,000 150,000
997,968 997,968 67% n/a 1,496,952 - 1,496,952
8,776,309 7,015,800 1,760,509 67% 53% 13,164,463 10,757,521 2,406,942
966,670 2,738,860 1,772,190 - 2,750,000 2,750,000
Beginning Net Working Capital per Requested 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 07/08. Appropriation requests submitted
as confirmations are received from the State.
d) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
e) Projected negative variance due to $22,959 reduction in IFS/FSAT grant.
f) Services to school districts commence at start of school year and are billed monthly in arrears.
g) Estimated budgeted revenue will not be received; services provided to the Jail do not generated additional revenue
h) Support service no longer provided to ABHA.
i) Revenues are unpredictable and are not included in budget.
j) Projection adjusted for unfilled positions.
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
EPA Grant
Planning -Current
Planning -Long Range
Total Revenues
Trans In -CDD Reserve
Trans In -CDD Bldg/Elec
Trans In -General Fund
Trans In -Other
TOTAL RESOURCES
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$ 489,444 $ 211,661 $ (277,783) 100% 43% $ 489,444 $ 211,661 (277,783)
52,117
5,333
284,300
1,645,300
402,600
521,667
638,300
364,300
34,667
103,783
1,034,300
476,233
19,362
1,759
176,649
979,132
265,426
439,315
289,749
559,884
26,922
78,207
759,691
239,192
(32,755)
(3,574)
(107,651)
(666,168)
(137,174)
(82,352)
(348,551)
195,584
(7,745)
(25,576)
(274,609)
(237,041)
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
25%
22%
41%
40%
44%
56%
30%
102%
52%
50%
49%
33%
a)
b)
c)
c)
c)
c)
c)
d)
e)
e)
c)
c)
78,175
8,000
426,450
2,467,950
603,900
782,500
957,450
546,450
52,000
155,675
1,551,450
714,350
35,250
2,675
285,600
1,626,500
427,675
703,000
516,225
610,850
52,000
203,421
1,208,725
411,250
(42,925)
(5,325)
(140,850)
(841,450)
(176,225)
(79,500)
(441,225)
64,400
47,746
(342,725)
(303,100)
5,562,900 3,835,288 (1,727,612) 67% 46% 8,344,350 6,083,171 (2,261,179)
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
TOTAL REQUIREMENTS
133,333 (133,333) 67% 0% 200,000 200,000
52,759 (52,759) 67% 0% 79,139 79,139
50,000 37,500 (12,500) 67% 50% 75,000 75,000
67 (67) 0% 0% 100 - (100)
6,235,677 4,084,449 (2,151,228) 67% 44% 9,188,033 6,648,971 (2,538,962)
1,743,442
202,649
153,180
873,901
288,009
424,841
394,791
332,762
46,277
82,434
895,515
366,674
320,881
1,767,896
189,721
150,397
839,388
270,814
486,879
319,142
332,800
45,289
96,392
849,782
298,132
(24,454)
12,928
2,783
34,513
17,195
(62,038)
75,649
(38)
988
(13,958)
45,733
68,542
320,881
6,125,356
Exp. %
67% 68% f) 2,615,163 2,574,457 40,706
67% 62% 303,974 293,997 9,977
67% 65% 229,770 228,664 1,106
67% 64% f) 1,310,851 1,249,329 61,522
67% 63% 432,013 414,705 17,308
67% 76% g) 637,262 721,275 (84,013)
67% 54% f) 592,186 547,703 44,483
67% 67% h) 499,143 515,789 (16,646)
67% 65% 69,415 69,601 (186)
67% 78% i) 123,651 148,387 (24,736)
67% 63% f) 1,343,273 1,301,237 42,036
67% 54% 550,011 461,051 88,960
67% n/a 481,321 481,321
5,646,632 478,724 67% 61% 9,188,033 8,526,195 661,838
NET (Resources -Requirements) 110,321 (1,562,183) (1,672,504)
1) - (1,877,224) (1,877,124)
Beginning Net Working Capital per Requested Budget
a) Revenue is low in relation to budget due reduced Addressing Fee, Road Access permits, and earned 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.
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.
1) 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
RESOURCES:
Beg. Net Working Capital
Revenues
System Development Ch
Mineral Lease Royalties
Forest Receipts
State Grant
Motor Vehicle Revenue
City of Bend
City of Redmond
City of Sisters
Miscellaneous
Road Vacations
Interest on Investments
Donations
Interfund Contract
Equipment Repairs
Vehicle Repairs
LID Construction
Vegetation Management
Inter -fund: Forester
Car Washes
Sale of Eqp & Material
Sale of Public Lands
Total Revenues
Trans In -Solid Waste
ROAD
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 5,302,706 $ 5,605,930
44,667
2,045,333
248,297
5,600,000
116,667
283,333
10,000
33,333
667
100,000
1,600
601,533
168,200
66,667
100,000
61,200
14,000
400,000
333
7,656
97,363
3,063,038
372,445
5,494,380
220,437
310,308
43,160
33,713
1,000
189,444
2,440
138
231,296
2,058
506,020
132
Revised
Year End
Budget
Projection
Variance
$ 303,224 100% 106% $ 5,302,706 $ 5,605,930 $ 303,224
(37,011) 67%
97,363 67%
1,017,705 67%
124,148 67%
(105,620) 67%
103,770 67%
26,975 67%
33,160 67%
380 67%
333 67%
89,444 67%
840 67%
(601,395) 67%
63,096 67%
(66,667) 67%
(100,000) 67%
(61,200) 67%
(14,000) 67%
2,058 67%
106,020 67%
1201) 67%
9,895,830 10,575,028
11%
n/a
100% a)
100%
65%
126% b)
73% b)
288% b)
67%
100%
126%
102%
0% c)
92% d)
e)
0% f)
0% g)
0% g)
n/a d)
84%
26%
0%
67,000
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
500
12,000
97,363
3,063,038
372,445
8,200,000
250,000
400,000
50,000
33,713
1,000
250,000
2,440
935,000
290,000
75,000
50,000
91,800
21,000
3,500
752,000
132
(55,000)
97,363
(4,962)
(200,000)
75,000
(25,000)
35,000
(16,287)
100,000
40
32,700
37,700
(25,000)
(100,000)
3,500
152,000
(368)
679,198 67% 71% 14,843,745 14,950,431 106,686
618,000 231,750 (386,250) 67%
Trans In -Road Imp Res 10,440 - (10,440) 67%
TOTAL RESOURCES 15,826,976 16,412,708
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
3,767,647
5,752,639
2,763,333
600,000
1,175, 788
3,647,021
4,326,703
17,083
25% h) 927,000 695,250 (231,750)
0% i) 15,660 (15,660)
585,732 67% 75% 21,089,111 21,251,611 162,500
120,626
1,425,936
2,746,250
600,000
1,175,788
14,059,407 7,990,807
67%
67%
67%
67%
67%
Exp. %
65%
50% 0
0% k)
0%
n/a
5,651,471
8,628,958
4,145,000
900,000
1,763,682
5,532,605
8,638,127
67,083
900,000
118,866
(9,169)
4,077,917
- 1,763,682
6,068,600 67% 38% 21,089,111 15,137,815 5,951,296
1,767,569 8,421,901 6,654,332
Beginning Net Working Capital per Requested Budget
a) Annual payment anticipated to be received in December.
b) Billed upon completion of work.
c) Payment to be received in June 2007 from Funds 328 & 329.
d) Billed to County departments monthly in arrears.
e) Payment to be received in June 2007 from Fund 340.
f) Payment to be received in June 2007 from Fund 430.
I) Traffic permits & Access permits are lower than expected.
6,113,796 6,113,796
6,108,195
g) Payment to be received in June 2007 from Fund 326.
h) Payment to be received quarterly from Solid Waste. Rate
increase for transfer postponed until October 1st.
i) Payment to be received in June 2007 from Fund 33`.x.
j) Seasonal expense includes overlays to occur spring 2008.
k) Projection variance reflects funding reserved for Deschutes
Junction project.
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY % ,
Coll. %
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 200,000 $ 311,856 $ 111,856 100% 156% $ 200,000 $ 311,856 $ 111,856
Revenues
State Grant 1,774,501 1,996,344 221,843 67% 75% 2,661,752 2,661,752
State Miscellaneous 8,867 30,504 21,637 67% 229% g) 13,300 32,500 19,200
Probation Work Crew Fees 34,000 20,500 (13,500) 67% 40% 51,000 37,000 (14,000)
Alcohol and Drug Treatment 333 85 (248) 67% 17% a) 500 200 (300)
Polygraph Testing 1,600 1,025 (575) 67% 43% 2,400 2,400
Miscellaneous 6,000 2,528 (3,472) 67% 28% b) 9,000 3,000 (6,000)
Electronic Monitoring Fee 60,000 76,070 16,070 67% 85% 90,000 100,000 10,000
Probation Superv. Fees 136,667 166,492 29,825 67% 81% 205,000 249,000 44,000
Cognitive Program 2,867 60 (2,807) 67% 1% c) 4,300 500 (3,800)
Day Reporting Fee 10 10 67% n/a 10 10
Interest on Investments 19,000 19,604 604 67% 69% 28,500 26,000 (2,500)
Leases 3,000 3,000 67% n/a d) 3,000 3,000
Rentals 2,000 150 (1,850) 67% 5% e) 3,000 2,000 (1,000)
Drug Court - Byrne 6,667 16,246 9,579 67% 162% h) 10,000 23,670 13,670
Total Revenues 2,052,502 2,332,618 280,116 67% 76% 3,078,752 3,141,032 62,280
Transfers In -General Fund 226,667 226,667 67% 67% 340,000 340,000
Transfers In -Video Lottery 70,667 70,667 67% 67% 106,000 106,000
Transfers In -Sheriff 33,333 25,000 (8,333) 67% 50% 50,000 50,000
Transfers In -Other (GF) 2,000 1,500 (500) 67% 50% 3,000 3,000
TOTAL RESOURCES 2,585,169 2,968,308 383,139 67% 79% 3,777,752 3,951,888 174,136
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
1,923,713 1,699,943 223,770 67% 59% f) 2,885,570 2,750,570 135,000
418,175 448,149 (29,974) 67% 71% 627,262 627,262
67 67 67% 0% 100 100
176,547 176,547 67% n/a 264,820 264,820
TOTAL REQUIREMENTS 2,518,502 2,148,092 370,410 67% 57% 3,777,752 3,377,832 399,920
NET(Resources - Requirements) 66,667 820,216 753,549 - 574,056 574,056
Beginning Net Working Capital per Requested 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 the Bethlehem Inn for urinalysis test kits and depositing the revenue
in this fund.
c) The cognitive program has changed from a voluntary to a mandatory program making it more difficult to charge and collect fees.
d) The Bethlehem Inn occupancy continued into new fiscal year resulting in unexpected revenue.
e) Rent not collected due to closure of transitional house for two months.
f) Projection adjusted to reflect salary savings on unfilled positions.
g) Original budget did not reflect $17,134 in Alternative Incarceration funds from the state.
h) Original budget did not reflect accurate Bryne Grant amount.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY % _
Coll. %
RESOURCES:
Beg. Net Working Capital $ 542,211 $ 613,800 $ 71,589 100% 113% $ 542,211 $ 613,800 $ 71,589
Revenues
Federal Grants 183,293 122,693 (60,600) 67% 45% a) 274,939 274,939 -
Title IV - Family Sup/Pres 27,734 27,489 (245) 67% 66% b) 41,601 34,638 (6,963)
HealthyStart Medicaid 93,333 57,086 (36,247) 67% 41% c) 140,000 130,000 (10,000)
Child Care Block Grant 37,799 20,838 (16,961) 67% 37% b)d) 56,698 41,675 (15,023)
Level 7 Services 137,313 108,889 (28,424) 67% 53% b) 205,969 161,594 (44,375)
Juvenile Crime Prevention 259,939 230,432 (29,507) 67% 59% e) 389,908 452,792 62,884
State Prevention Funds 91,667 164,069 72,402 67% 119% f) 137,500 210,945 73,445
HealthyStart /R -S -G 220,463 292,466 72,003 67% 88% b) 330,694 338,482 7,788
OCCF Grant 250,402 452,350 201,948 67% 120% b) 375,603 483,600 107,997
Miscellaneous 2,333 6,579 4,246 67% 188% g) 3,500 14,000 10,500
Court Fines & Fees 16,000 16,639 639 67% 69% 24,000 24,000
Interest on Investments 16,667 28,339 11,672 67% 113% h) 25,000 43,000 18,000
Grants -Private 8,000 4,450 (3,550) 67% 37% i) 12,000 11,000 (1,000)
Total Revenues 1,344,943 1,532,319 187,376 67% 76% 2,017,412 2,220,665 203,253
Revised
Year End
Budget
Projection
Variance
Trans from General Fund 232,800 232,800 - 67% 67%
Trans from Other 114,198 85,649 (28,549) 67% 50%
Total Transfers In 346,998 318,449 (28,549) 67% 61%
TOTAL RESOURCES 2,234,152 2,464,568 230,416 67% 80%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
349,200 349,200
171,297 171,297
520,497 520,497
3,080,120 3,354,962 274,842
364,481 334,614 29,867 67% 61% j) 546,721 501,921 44,800
1,433,411 1,158,702 274,709 67% 54% k) 2,150,116 2,282,006 (131,890)
67 67 67% 0% 100 100
255,455 - 255,455 67% n/a 383,183 383,183
TOTAL REQUIREMENTS 2,053,414 1,493,316 560,098 67% 48% 3,080,120 2,783,927 296,193
NET (Resources - Requirements)
180,738 971,252 790,514
571,035
571,035
Beginning Net Working Capital per Requested 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 06/07 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
Eight Ended February 29, 2008
Year to Date
Budget
Actual 1 Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 2,280,356 $ 2,678,908 $ 398,552
Revenues
State Grant 88,693
Miscellaneous 23,333 18,083
Franchise 3% Fees 106,667 88,731
Commercial Disp. Fees 1,373,333 1,024,813
Private Disposal Fees 1,380,000 982,563
Franchise Disposal Fees 3,583,643 2,916,672
Yard Debris 37,767 47,421
Special Waste 20,000 12,886
Interest 80,000 107,252
Sale of Equip & Material 30,000 51,470
Total Revenues
88,693
(5,250)
(17,936)
(348,520)
(397,437)
(666,971)
9,654
(7,114)
27,252
21,470
Revised
Budget
Year End
Projection ,
Variance
100% 117% $ 2,280,356 $ 2,678,908 $ 398,552
67% n/a a)
67% 52%
67% 55% b)
67% 50% c)
67% 47% c)
67% 54% c)
67% 84% d)
67% 43%
67% 89%
67% 114%
88,693 88,693
35,000 35,000
160,000 200,000 40,000
2,060,000 1,674,716 (385,284)
2,070,000 1,567,714 (502,286)
5,375,465 4,826,406 (549,059)
56,650 70,000 13,350
30,000 20,000 (10,000)
120,000 153,232 33,232
e) 45,000 71,000 26,000
6,634,743 5,338,584 (1,296,159) 67% 54% 9,952,115
Trans In -North Area Dev 1,366,667 - (1,366,667) 67% 0% f) 2,050,000
TOTAL RESOURCES 10,281,766 8,017,492 (2,264,274) 67% 56% 14,282,471
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
8,706,761 (1,245,354)
1,822,829 (227,171)
13,208,498 (1,073,973)
1,156,019 1,115,019 41,000 67% 64% g) 1,734,028 1,698,974 35,054
3,329,997 1,998,333 1,331,664 67% 40% h) 4,994,995 4,292,660 702,335
645,303 457,792 187,511 67% 47% i) 967,954 967,954
119,600 108,496 11,104 67% 60% 179,400 132,496 46,904
3,884,667 2,906,750 977,917 67% 50% j) 5,827,000 4,895,250 931,750
386,063 386,063 67% n/a 579,094 579,094
TOTAL REQUIREMENTS 9,521,649 6,586,390 2,935,259 67% 46% 14,282,471
NET (Resources- Requirements) 760,117 1,431,102 670,985
11,987,334 2,295,137
1,221,164 1,221,164
Beginning Net Working Capital per Requested Budget 1,221,164
a) Unanticipated EPA grants passed thru Solid Waste.
b) Franchise fees are due April 15th.
c) Rate increase was budgeted to occur July 1st, but was delayed until October 1st; Disposal tonnages have decreased from last year.
d) Seasonal material.
e) Recycling revenues higher than expected and seasonal.
f) Transfer will occur approximately June 2008 after project completion (June 2008) and accounting is finalized.
g) Projection reduced to reflect salary savings on unfilled positions.
h) Large dollar expenditures for items, projects, and events are scheduled throughout the year.
i) Debt service payments are recorded in November and May.
j) 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
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
$2,000,000 $2,122,953 $122,953 100% 106%
General Liability 279,289
Property Damage 198,353
Vehicle 119,227
Workers' Compensation 585,399
Unemployment 104,117
Claims Reimb-Workers' Compensation 33,333
Claims Reimb-Gen Liab/Property 10,000
Process Fee-Events/Parades
Miscellaneous 1,667
Skid Car Training 6,667
Interest on Investments 56,667
TOTAL REVENUES 1,394,719
Transfers In -PERS Reserve 67
TOTAL RESOURCES 3,394,785
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
Defense
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Miscellaneous
Total General Liability 866,667
PROPERTY DAMAGE
Repair / Replacement
Insurance
Total Property Damage 223,333
VEHICLE
Professional Service
Repair / Replacement
Insurance
Loss Prevention
Total Property Damage 106,667
WORKERS' COMPENSATION
Settlement / Benefit
Defense
Insurance
Loss Prevention
Miscellaneous
Workers' Comp Losses
Total Workers' Compensation 476,667
UNEMPLOYMENT - Settlement / Benefits 43,333
Total Direct Insurance Costs 1,716,667
Insurance Administration:
Personal Services 243,391
Materials & Service 145,055
Capital Outlay 67
Revised
Year End
Budget
Projection
Variance
$2,000,000 $2,122,953 $122,953
279,328 39 67% 67% 418,933
198,360 7 67% 67% 297,530
119,240 13 67% 67% 178,841
630,816 45,417 67% 72% 878,098
105,688 1,571 67% 68% 156,176
2,496 (30,838) 67% 5% 50,000
23,124 13,124 67% 154% 15,000
315 315 67% n/a -
3,975 2,308 67% 159% a) 2,500
20,587 13,920 67% 206% 10,000
72,096 15,429 67% 85% 85,000
1,456,025
3,578,977
418,933
297,530
178,841
951,736
159,629
50,000
23,124
315
3,975
17,000
112,000
73,638
3,453
8,124
315
1,475
7,000
27,000
61,306 67% 70% 2,092,078 2,213,083 121,005
(67) 67% 0% 100 (100)
184,192 67% 87% 4,092,178 4,336,036 243,858
% Ex
43,273
1,641
4,578
153,568
406
769
25
204,260 866,667 67% 16% c) 1,300,000 350,000 950,000
19,712
148,554
168,266 223,333 67% 50% d) 335,000 252,398 82,602
285
9,455
659
14,667
25,066 106,667 67% 16% e) 160,000 50,000 110,000
346,394
209
66,272
5,387
22,009
2,190
442,461
51,549
891,602
476,667
(8,216)
1,665,117
227,223 16,168
145,310 (256)
67
Total Insurance Administration 388,513
Contingency 622,939
TOTAL APPROPRIATIONS/EXPENDITURES 2,728,119
372,533
1,264,135
NET $ 666,667 $ 2,314,842
Beginning Net Working Capital per Requested Budget
a) Reimbursement for cancellation of Workers Compensation
b) Year to date includes payoff of leave balances and final pay
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 -- depts are managing risk very well.
bond.
($37,000) in August for Loss Prevention Specialist.
15,979
622,939
2,304,036
$ 2,488,228
67% 62%
67% 79%
67%
35%
67% 62%
67% 67%
67% 0%
67% 64%
67% n/a
715,000 715,000
65,000 60,000 5,000
2,575, 000 1,427,398 1,147, 602
b) 365,087 325,087 40,000
217,582 217,582
100 100
582,769
934,409
542,669 40,100
934,409
67% 31% 4,092,178 1,970,067 2,122,111
$ - $2,365,969 $ 2,365,969
2,500,000
Projection based on
Health Benefits Trust
Statement of Financial Operating Data
Eight Months Ended February 29, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Budget
Year End
Projection
Variance
900,000
80,000
100,000
36,706
80,000
RESOURCES
Beg. Net Working Capital $10,500,000 $10,760,885 $ 260,885 100% 102% $10,500,000 $10,760,885 $ 260,885
Revenues:
Internal Premium Charges 7,400,000 8,120,138 720,138 67% 73% 11,100,000 12,000,000
P/T Emp - Add'I Prem 101,267 109,817 8,550 67% 72% 151,900 151,900
Employee Prem Contribution 230,020 221,270 (8,750) 67% 64% 345,030 345,030
COIC 517,183 594,888 77,704 67% 77% 775,775 855,775
Retiree / COBRA Co -Pay 266,667 365,683 99,016 67% 91% 400,000 500,000
Medical Services Reimb - - 67% n/a
Prescription Rebates 36,706 36,706 67% n/a - 36,706
Interest 300,000 373,682 73,682 67% 83% 450,000 530,000
Total Revenues 8,815,137 9,822,183 1,007,047 67% 74% 13,222,705 14,419,411 1,196,706
TOTAL RESOURCES
REQUIREMENTS
Expenditures:
Personal Services
Materials & Services
Conferences and Seminars
Claims Paid-Medical/Rx
Claims Paid-Dental/Vision
Refunds
Insurance Expense
State Assessments
Administration Fee
PPO Fee
Health Impact
Printing
Program Expense/Supplies
Other
Total Materials & Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
19,315,137 20,583,069 1,267,932 92% 87% 23,722,705 25,180,296 1,457,591
Exp. %
72,524 69,001 3,523 67% 63%
108,786 108,786
2,000 245 1,755 67% 8% 3,000 3,000
6,558,753 5,703,799 854,953 67% 58% a) 9,838,129 8,474,149 1,363,980
867,113 926,032 (58,920) 67% 71% a) 1,300,669 1,375,819 (75,150)
(77,541) 77,541 67% n/a (77,541) 77,541
282,100 225,813 56,287 67% 53% 423,150 423,150
40,000 49,023 (9,023) 67% 82% 60,000 60,000
173,600 158,750 14,850 67% 61% 260,400 260,400
25,317 21,723 3,594 67% 57% 37,975 37,975
26,667 30,902 (4,235) 67% 77% 40,000 40,000
8,000 1,638 6,363 67% 14% 12,000 12,000
7,333 7,333 67% 0% 11,000 11,000
13,635 13,910 (275) 67% 68% 20,452 20,452
8,004,517 7,054,293 950,223 67% 59% 12,006,775 10,640,405 1,366,370
- - 67% 0% 100 100
7,738,029 7,738,029 67% 0% 11,607,044 11,607,044
15,815,070 7,123,294 8,691,776 67% 30% 23,722,705 10,749,191 12,973,514
3,500,067 13,459,774 9,959,708 - 14,431,105 14,431,105
a) Based on annualizing 35 weeks of claims paid.
Year End i
Projection Variance
RESOURCES:
Beg. Net Working Capital
Revenues
Property Taxes - Current
Property Taxes - Prior
State Reimbursement
Telephone User Tax
Data Network Reimb.
Jefferson County
User Fee
Contract Payments
Miscellaneous
Interest
Interest on Unsegregated Tax
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Eight Ended February 29, 2008
Year to Date
Budget
Actual
Variance
%of FY
% Coll.
$ 2,600,000 $ 2,947,210 $ 347,210 100% 113%
Revised
Budget
$2,600,000 $2,947,210 $ 347,210
1,590,839 2,203,312 612,473 67% 92% 2,386,259 2,386,259
36,667 71,409 34,742 67% 130% 55,000 71,409 16,409
14,667 8,277 (6,390) 67% 38% a) 22,000 22,000
506,427 571,541 65,114 67% 75% 759,640 759,640
22,667 29,473 6,806 67% 87% b) 34,000 34,000
10,667 26,454 15,787 67% 165% 16,000 26,454 10,454
22,000 31,753 9,753 67% 96% c) 33,000 33,000
46,667 21,455 (25,212) 67% 31% d) 70,000 70,000
5,333 4,365 (968) 67% 55% 8,000 8,000
30,000 94,241 64,241 67% 209% e) 45,000 140,000 95,000
853 1,413 560 67% 110% 1,280 1,413 133
2,286,787 3,063,693 776,906 67% 89% 3,430,179 3,552,175 121,996
4,886,787 6,010,903 1,124,116 67% 100% 6,030,179 6,499,385 469,206
% Exp.
2,292,932 2,031,643 261,289 67% 59% f) 3,439,398 3,293,398 146,000
505,566 507,132 (1,566) 67% 67% 758,349 758,349
30,600 30,600 67% 0% 45,900 45,900
1,191,021 1,191,021 67% n/a 1,786,532 - 1,786,532
TOTAL REQUIREMENTS 4,020,119 2,538,775 1,481,344 67% 42% 6,030,179 4,097,647 1,932,532
NET (Resources - Requirements)
866,668 3,472,128 2,605,460 - 2,401,738 2,401,738
Beginning Net Working Capital per Requested Budget
a) Office of Emergency Management billed in arrears. Pmts. Oct.- Feb. are pending.
b) Majority of fees billed to agencies have been received.
c) Agencies billed annually. Payments received.
d) Crooked River Ranch annual payment received. Forest Service payments are received quarterly.
e) Avg. daily balances higher than anticipated resulting in earnings in excess of amt. estimated in budget.
f) Personnel expenditures will be less than appropriated due to unfilled positions.
2,393,117
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RESOURCES:
Beg. Net Working Capital
Receipts:
Events
Telephone Fees - Events
Parking Fees
Storage
RV / Camping
Horse Stall Rental
Concession % - Food
Vending Machines
Interfund Contract
Rights (Signage, etc.)
Miscellaneous
Interest
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
Eight Months Ended February 29, 2008
Budget
Actual
Variance
FY %
Coll.
$ 75,000 $ 10,606 $ (64,394) 100%
630,000 602,358 (27,642) 67%
34,000 30,843 (3,157) 67%
67%
34,000 17,976 (16,024) 67%
125,000 85,493 (39,507) 67%
5,000 5,800 800 67%
196,000 214,952 18,952 67%
2,000 3,874 1,874 67%
5,000 10,000 5,000 67%
15,000 31,079 16,079 67%
3,336 7,301 3,965 67%
5,336 7,262 1,926 67%
1,054,672 1,016,938 (37,734) 67%
555,177 555,177
Budget
Projection
Variance
14% $ 75,000 $ 10,606 $ (64,394)
65% 920,000
42,000
6,000
60,000
270,000
55,000
320,000
2,000
47,000
95,000
5,000
91% 8,000
73%
0%
30%
32%
11%
67%
194%
21%
33%
146%
892,360 (27,640)
38,843 (3,157)
6,000
43,976 (16,024)
230,888 (39,112)
55,800 800
338,951 18,951
3,478 1,478
52,000 5,000
111,079 16,079
8,965 3,965
9,926 1,926
56% 1,830,000
67% 79% 705,353
1,684,849 1,582,721 (102,128) 67%
594,608 552,015
601,448 601,089
239,060 239,060
250,000 250,000
1,792,266 (37,734)
705,353
61% 2,610,353 2,508,225 (102,128)
Exp. %
42,593 67% 62% 891,983
359 67% 67% 902,542
67% 67% 359,101
67% 0% 45,000
67% 100% 250,000
67% n/a 161,727
1,685,116 1,642,164
847,318 44,665
936,098 (33,556)
359,101
45,000
250,000
161,727
42,952 67% 63% 2,610,353 2,392,517 217,836
(267) (59,443) (59,176)
Accrued Revenue (Accounts Receivable):
Current Month Events
Prior Months
Total Accounts Receivable
25,009
2,285
27,294
115,708 115,708
Deposits Received for Future Events:
2008:
March
April
May
June
July
August
September
October
November
December
2009 and Beyond
TOTAL
52,096
7,665
2,350
2,480
380
435
2,200
3,860
7,981
575
44,707
124,729
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
February 2008
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital $
Receipts:
Events
Telephone Fees - Events
Parking Fees
Storage
RV / Camping
Horse Stall Rental
Concession % - Food
Vending Machines
Interfund Contract - -
Rights (Signage, etc.) 7,000 7,000
Miscellaneous 417 - (417)
Interest 667 401 (266)
Total Receipts 74,084 72,802 (1,282)
$
$
IN
32,000 40,670 8,670
280 280
3,000 1,310 (1,690)
10,000 2,841 (7,159)
- 1,800 1,800
27,000 18,500 (8,500)
1,000 (1,000)
Transfer In:
Transfer from Annual County Fair
Total Transfers
TOTAL RESOURCES
MI
74,084 72,802 (1,282)
REQUIREMENTS:
Expenditures:
Personal Services 74,326 66,640 7,686
Materials and Services 75,181 66,454 8,727
Debt Service -
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
149,507 133,094 16,413
NET (Resources - Requirements) (75,423) (60,292) 15,131
Deschutes County
Fair and Expo Center
Accounts Receivable
February 29, 2008
Current Month
High Desert Green 2,976
High School Equestrian 3,533
Food & Beverage - estimate 18,500
Total Current Month 25,009
Prior Months:
January 2008
Wedding Expo
October 2007
4-H
April, 2006
NW Expo & Trade show
170
300
1,815
Total Prior Months 2,285
Total Accrued Revenue as of February 29, 2008
27,294
PROJECTION
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Budget (1)
Deschutes County RV Park
Revenue and Occupancy Statistics
FY 2008
RV Park Fees
Received (2)
# of Spaces Rented
Occupancy
$ 39,030
28,034
8,313
2,248
1,186
32
480
1,056
$ 80,379
$ 270,000
1) 106 spaces times 365 days
of $270,000 assumes 8,438
Budgeted occupancy rate is
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(Revenue / $32 )
1,220
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260
70
37
1
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26.66%
8.17%
2.14%
1.17%
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0.46%
1.09%
2,512 11.23%
8,438 22.23%
= 38,690 annual spaces available. Budget
spaces rented ($270,000 / $32 = 8,438)
21.81% - budgeted spaces / total annual
,690)
Number of spaces
Days per month
Maximum Spaces per Month
Rate per day $
Maximum Revenue
106 106
30 31
3,180 3,286
32.00 $ 32.00
101,760 105,152
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