HomeMy WebLinkAboutFinance ReportMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
January 5, 2008
(1) Monthly Investment Report
(2) November Financials
(3) Bond Issue Update
(4) LID Financing for the Beaver Special Road District
• 5.35%, 10 year term, with no prepayment penalty
• December 30, 2008 Closing
• Rate to property owners will be 6.85%
• Property owners were given estimated rate of 7.0%
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Investment Income
Fiscal Year 2008-09
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Total Investment Income 328,964 1,515,290
Less Fee: 5% of Invest. Income (16,448) (75,764)
Investment Income - Net $ 312,516 $ 1,439,525
I Investments By County Function
General $134,417,174
Total Investments $ 134,417,174
Average Maturity in Dap
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06/10/09
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2,105,000.00
2,130,600.00
101,243.22 it
1 1133588.75 -�
or less earn LGIP rate; over $5,000,000 earn additional 25 bases points_
Portfolio Breakdown: Value at Maturity
Commercial Pier _ Ti:
Corporate Notes 11. r 12 737 150.00
I+ '
Time Certificates 8,001,026.79
US Treasunesj -t..1 ,
Federal Agencies 49 306 728.47 ,
Bankers' Acceptances
LGIP / BOTC _ 64 372 268.33
Total Investments $134,417,173.59 11
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1,993,200.00 I 2,116,645.V
Li 2,053,120.00 2,183,166.67"
101,151.11 104,070.00
1,774,105.20 1 1,960,233.33
3,063,853.46
3,129,051.21
� 2,012,305.00 1
2,065,091.67 1
2,003,120.00 2068 000.00
2,004,380.00 2,077,783.33 1
2,105,140.00 4 2,251,291.67
101,647.67 11 104,654.25
70,044,905.26
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1,992,600.00
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95,111 29
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67 057,128 02
22,021,380.65
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Memorandum
Date: December 16, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find November 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
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY
Coll. %
Revised
Year End
$
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% * $ 6,050,000 $ 6,461,433 $ 411,433
Revenues
Property Taxes 8,092,292 16,768,677 8,676,385 42% 86% a) 19,421,500 19,338,500 (83,000)
Gen. Rev. - excl. Taxes 1,087,025 1,523,285 436,260 42% 58% b) 2,608,861 2,781,861 173,000
Assessor 358,871 513,643 154,772 42% 60% c) 861,290 1,011,290 150,000
County Clerk 714,838 466,794 (248,044) 42% 27% d) 1,715,612 1,065,612 (650,000)
BOPTA 5,458 9,012 3,554 42% 69% c) 13,098 15,598 2,500
District Attorney 148,531 128,444 (20,087) 42% 36% 356,474 356,474
Finance/Tax 83,061 126,024 42,963 42% 63% c) 199,346 234,346 35,000
Veterans 29,167 35,727 6,560 42% 51% 70,000 70,000
Property Management 42,533 42,540 7 42% 42% 102,080 102,080
Grant Projects 833 830 (3) 42% 42% 2,000 2,000
Total Revenues 10,562,609 19,614,976 9,052,367 42% 77% 25,350,261 24,977,761 (372,500)
TOTAL RESOURCES 16,612,609 26,076,409 9,463,800 42% 83% 31,400,261 31,439,194 38,933
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Exp. %
1,522,538 1,372,586 149,952 42% 38% e) 3,654,092 3,454,092 200,000
641,355 645,971 (4,616) 42% 42% 1,539,252 1,539,252
25,760 24,632 1,128 42% 40% 61,823 61,823
2,006,359 1,865,697 140,662 42% 39% e) 4,815,262 4,715,262 100,000
328,767 312,180 16,587 42% 40% 789,040 789,040
98,735 96,739 1,996 42% 41% 236,965 236,965
106,013 100,690 5,323 42% 40% 254,431 254,431
44,493 42,499 1,994 42% 40% 106,784 106,784
482,176 336,173 146,003 42% 29% 1,157,222 1,157,222
2,266,598 2,266,598 42% n/a f) 5,439,836 - 5,439,836
7,522,794 4,797,167 2,725,627 42% 27% 18,054,707 12,314,871 5,739,836
Transfers Out 5,507,537 5,551,839 (44,302) 42% 42% 13,218,088 13,218,088
TOTAL REQUIREMENTS 13,030,331 10,349,006 2,681,325 42% 33% 31,272,795 25,532,959 5,739,836
NET (Resources- Requirements) 3,582,278 15,727,403 12,145,125 ** 127,466 5,906,235 5,778,769
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with a FF&C debt issue.
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a minor (.4%) variance from bud
b) Additional PILT receipt from Federal government.
c) A & T Grant (received quarterly) will exceed the amount budgeted.
d) Based on five months of actual activity, Clerk's Office revenues are projected to be less than budgeted.
e) Expenditures will be less than budget due to open positions
f) The Contingency in the Original Budget was $5,905,383. The $465,547 decrease is due to an appropriation transfer of
(1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers (lut
for Crime Prevention (Fund 115), (3) $127,466 of appropriation transferred to Fund 115 and (4) $200,000 to Transfers Out f CDD.
** The net of $127,466 is due to transferring $127,466 of appropriation to the Crime Prevention Fund.
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149
Revenues
Federal Grants
SB #1065 -Court Assess.
Discovery Fee
Food Subsidy
Juvenile Crime Prevention
Inmate/Prisoner Housing
Inmate Commissary Fees
Contract Payments
Miscellaneous
MIP Diversion Fees
Interest on Investments
Leases
Grants - Private
Crime Prevention Services
Level 7
Total Revenues
Transfers In -General Fund
TOTAL RESOURCES
$ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
77,115 89,357 12,242 42% 48% a)c) 185,075
26,667 23,544 (3,123) 42% 37% 64,000
6,667 6,538 (130) 42% 41% 16,000
16,250 12,100 (4,150) 42% 31% b) 39,000
151,738 94,443 (57,295) 42% 26% c) 364,171
25,000 18,600 (6,400) 42% 31% 60,000
208 205 (3) 42% 41% 500
143,207 129,447 (13,760) 42% 38% d) 343,696
125 354 229 42% 118% 300
667 315 (352) 42% 20% 1,600
12,500 17,394 4,894 42% 58% 30,000
5,250 2,436 (2,814) 42% 19% e) 12,600
70 70 42% n/a
2,148
37,500 20,000 (17,500) 42% 22% c)f) 90,000
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
502,894 416,951 (88,091) 42% 35% 1,206,942
2,503,267
4,096,161
1,220,214
Materials and Services 684,942
Capital Outlay 42
Juvenile Resource Center
Personal Services 1,205,990
Materials and Services 86,489
Capital Outlay 42
Contingency 262,608
TOTAL REQUIREMENTS
NET (Resources - Requirements)
2,503,267 (0)
4,081,367 (16,942)
1,201,039
600,430
164,000
64,000
20,000
39,000
377,770
60,000
500
248,000
354
1,000
36,000
5,500
70
19,700
80,000
1,115,894
(21,075)
4,000
13,599
(95,696)
54
(600)
6,000
(7,100)
70
19,700
(10,000)
(91,048)
42% 42% 6,007,840 6,007,840
42% 49% 8,304,782 8,284,884 (19,898)
Exp. %
19,175 42% 41% g) 2,928,514 2,900,000
84,512 42% 37% 1,643,861 1,536,000
42 42% 0% 100
1,047,607 158,383 42%
83,241 3,248 42%
42 42%
262,608 42%
36% g)
40%
0%
n/a
2,894,375
207,573
100
630,259
2,635,000
185,000
28,514
107,861
100
259,375
22,573
100
630,259
3,460,327 2,932,318 528,009 42% 35% 8,304,782 7,256,000 1,048,782
635,834 1,149,049 511,067 - 1,028,884 1,028,884
a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis.
b) Billing submitted monthly for reimbursement. Payments received to date cover July to October.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program.
e) Lease revenue will be less than estimated in budget.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Year End
Budget
Projection
, Variance
$ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
77,115 89,357 12,242 42% 48% a)c) 185,075
26,667 23,544 (3,123) 42% 37% 64,000
6,667 6,538 (130) 42% 41% 16,000
16,250 12,100 (4,150) 42% 31% b) 39,000
151,738 94,443 (57,295) 42% 26% c) 364,171
25,000 18,600 (6,400) 42% 31% 60,000
208 205 (3) 42% 41% 500
143,207 129,447 (13,760) 42% 38% d) 343,696
125 354 229 42% 118% 300
667 315 (352) 42% 20% 1,600
12,500 17,394 4,894 42% 58% 30,000
5,250 2,436 (2,814) 42% 19% e) 12,600
70 70 42% n/a
2,148
37,500 20,000 (17,500) 42% 22% c)f) 90,000
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
502,894 416,951 (88,091) 42% 35% 1,206,942
2,503,267
4,096,161
1,220,214
Materials and Services 684,942
Capital Outlay 42
Juvenile Resource Center
Personal Services 1,205,990
Materials and Services 86,489
Capital Outlay 42
Contingency 262,608
TOTAL REQUIREMENTS
NET (Resources - Requirements)
2,503,267 (0)
4,081,367 (16,942)
1,201,039
600,430
164,000
64,000
20,000
39,000
377,770
60,000
500
248,000
354
1,000
36,000
5,500
70
19,700
80,000
1,115,894
(21,075)
4,000
13,599
(95,696)
54
(600)
6,000
(7,100)
70
19,700
(10,000)
(91,048)
42% 42% 6,007,840 6,007,840
42% 49% 8,304,782 8,284,884 (19,898)
Exp. %
19,175 42% 41% g) 2,928,514 2,900,000
84,512 42% 37% 1,643,861 1,536,000
42 42% 0% 100
1,047,607 158,383 42%
83,241 3,248 42%
42 42%
262,608 42%
36% g)
40%
0%
n/a
2,894,375
207,573
100
630,259
2,635,000
185,000
28,514
107,861
100
259,375
22,573
100
630,259
3,460,327 2,932,318 528,009 42% 35% 8,304,782 7,256,000 1,048,782
635,834 1,149,049 511,067 - 1,028,884 1,028,884
a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis.
b) Billing submitted monthly for reimbursement. Payments received to date cover July to October.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program.
e) Lease revenue will be less than estimated in budget.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Sheriff - Fund 255
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
8,342,292
5,153,258
$ 138,600
7,016,822
4,966,724
23,514
$ 138,600 100%
(1,325,470)
(186,534)
23,514
13,495,550
12,007,059
13,495,550 12,145, 660
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 933,878
Civil 493,638
Automotive/Communications 544,778
Investigations/Evidence 712,834
Patrol/Civil/Comm Supp 3,249,144
Records 277,377
Adult Jail 4,109,378
Court Security 89,640
Emergency Services 73,093
Special Services Division 531,515
Regional Work Center 1,107,833
Training Division 101,158
Non -Departmental 18,219
Contingency 1,232,235
Transfers Out
827,180
438,823
631,115
689,696
3,206,850
287,703
3,629,554
81,945
68,962
558,597
1,043,135
96,092
18,219
20,833 12,500
(1,488,491)
42%
42%
42%
42%
(1,349,890) 42%
106,698
54,815
(86,337)
23,138
42,294
(10,326)
479,824
7,695
4,131
(27,082)
64,698
5,066
1,232,235
n/a
$ 138,600 $ 138,600
35% a) 20,021,501 17,629,462 (2,392,039)
40% a) 12,367,820 11,232,994 (1 134,826)
n/a 23,514 23,514
37% 32,389,321 28,885,970 (3.503,351)
37%
Exp. %
32,389,321 29,024,570 (3 364,751)
42% 37% b) 2,241,306
42% 37% c) 1,184,729
42% 48% d) 1,307,464
42% 40% e) 1,710,801
42% 41% f) 7,797,946
42% 43% 665,705
42% 37% g) 9,862,507
42% 38% 215,135
42% 39% 175,424
42% 44% 1,275,636
42% 39% h) 2,658,798
42% 40% 242,780
42% 42% 43,725
42% n/a 2,957,365
8,333 42% 25%
TOTAL REQUIREMENTS 13,495,553 11,590,371
2,231,306 10,000
1,144,729 40,000
1,292,364 15,100
1,656,801 54,000
7,647,946 150,000
665,605 100
9,562,507 300,000
215,035 100
175,324 100
1,275,636
2,658,798
242,680 100
43,725
- 2..357,365
50,000 50,000
1,905,182 42% 36% 32,389,321 28,862,456 3,526,865
NET (Resources - Requirements) (3) 555,289 555,292 162,114 162,114
Year End
Budget
Projection
' 'ariance
$ 138,600 $ 138,600
35% a) 20,021,501 17,629,462 (2,392,039)
40% a) 12,367,820 11,232,994 (1 134,826)
n/a 23,514 23,514
37% 32,389,321 28,885,970 (3.503,351)
37%
Exp. %
32,389,321 29,024,570 (3 364,751)
42% 37% b) 2,241,306
42% 37% c) 1,184,729
42% 48% d) 1,307,464
42% 40% e) 1,710,801
42% 41% f) 7,797,946
42% 43% 665,705
42% 37% g) 9,862,507
42% 38% 215,135
42% 39% 175,424
42% 44% 1,275,636
42% 39% h) 2,658,798
42% 40% 242,780
42% 42% 43,725
42% n/a 2,957,365
8,333 42% 25%
TOTAL REQUIREMENTS 13,495,553 11,590,371
2,231,306 10,000
1,144,729 40,000
1,292,364 15,100
1,656,801 54,000
7,647,946 150,000
665,605 100
9,562,507 300,000
215,035 100
175,324 100
1,275,636
2,658,798
242,680 100
43,725
- 2..357,365
50,000 50,000
1,905,182 42% 36% 32,389,321 28,862,456 3,526,865
NET (Resources - Requirements) (3) 555,289 555,292 162,114 162,114
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriff's Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600
13,495,550 12,007,059 (1,488,491) 42% 37% 32,389,321 28,885,970 (3,503,351)
13,495,550 12,145,660 (1,349,890) 42% 37% 32,389,321 29,024,570 (3,364,751)
Exp.
Personnel 477,553 463,861 13,692 42% 40% 1,146,126 1,136,126 10,000
Materials & Services 342,783 347,429 (4,646) 42% 42% 822,680 822,680
Capital Outlay 113,542 15,890 97,652 42% 6% 272,500 272,500
Total Sheriffs Services 933,878 827,180 106,698 2,241,306 2,231,306 10,000
Civil
Personnel 453,674 416,803 36,871 42% 38% 1,088,818 1,048,818 40,000
Materials & Services 26,741 22,020 4,721 42% 34% 64,179 64,179
Capital Outlay 13,222 13,222 42% 0% 31,732 31,732
Total Civil 493,637 438,823 54,814 1,184,729 1,144,729 40,000
Automotive/Communications
Personnel 160,604 136,263 24,341 42% 35% 385,449 370,449 15,000
Materials & Services 384,131 494,852 (110,721) 42% 54% 921,915 921,915
Capital Outlay 42 42 42% 0% 100 100
Total Automotive/Communications 544,777 631,115 (86,338) 1,307,464 1,292,364 15,100
Investigations/Evidence
Personnel 596,466 570,177 26,289 42% 40% 1,431,519 1,431,519
Materials & Services 106,368 96,209 10,159 42% 38% 255,282 201,282 54,000
Capital Outlay 10,000 23,310 (13,310) 42% 97% 24,000 24,000 -
TotalInvestigationslEvidence 712,834 689,696 23,138 1,710,801 1,656,801 54,000
Patrol/Civil/Comm Support
Personnel 2,881,899 2,661,720 220,179 42% 38% 6,916,557 6,766,557 150,000
Materials & Services 225,545 228,691 (3,146) 42% 42% 541,309 541,309
Capital Outlay 141,700 316,439 (174,739) 42% 93% 340,080 340,080 -
Total PatrollCivillComm Supp 3,249,144 3,206,850 42,294 7,797,946 7,647,946 150,000
Records
Personnel 242,603 241,112 1,491 42% 41% 582,246 582,246
Materials & Services 34,733 46,591 (11,858) 42% 56% 83,359 83,359
Capital Outlay 42 42 42% 0% 100 100
Total Records 277,378 287,703 (10,325) 665,705 665,605 100
Adult Jail
Personnel 3,131,829 2,859,459 272,370 42% 38% 7,516,390 7,216,390 300,000
Materials & Services 568,799 486,491 82,308 42% 36% 1,365,117 1,365,117
Capital Outlay 408,750 283,604 125,146 42% 29% 981,000 981,000
Total Adult Jail 4,109,378 3,629,554 479,824 9,862,507 9,562,507 300,000
Court Security
Personnel 83,128 79,576 3,552 42% 40% 199,506 199,506
Materials & Services 6,470 2,369 4,101 42% 15% 15,529 15,529
Capital Outlay 42 - 42 42% 0% 100 - 100
Total Transport/Court Security 89,640 81,945 7,695 215,135 215,035 100
Emergency Services
Personnel 66,055 65,138 917 42% 41% 158,532 158,532
Materials & Services 6,997 3,824 3,173 42% 23% 16,792 16,792
Capital Outlay 42 - 42 42% 0% 100 100
Total Emergency Services 73,094 68,962 4,132 175,424 175,324 100
Special Services
Personnel 340,235 352,380 (12,145) 42% 43% 816,563 816,563
Materials & Services 72,053 48,973 23,080 42% 28% 172,928 172,928
Capital Outlay 119,227 157,244 (38,017) 42% 55% 286,145 286,145
Total Special Services 531,515 558,597 (27,082) 1,275,636 1,275,636
Regional Work Center
Personnel 904,800 932,418 (27,618) 42% 43% 2,171,520 2,221,520 (50,000)
Materials & Services 189,699 87,723 101,976 42% 19% 455,278 405,278 50,000
Capital Outlay 13,333 22,994 (9,661) 42% 72% 32,000 32,000 -
Total Regional Work Center 1,107,832 1,043,135 64,697 2,658,798 2,658,798
Training
Personnel 80,580 78,421 2,159 42% 41% 193,391 193,391
Materials & Services 20,537 17,671 2,866 42% 36% 49,289 49,289
Capital Outlay 42 42 42% 0% 100 100
Total Training 101,159 96,092 5,067 242,780 242,680 100
Non -Departmental
Materials & Services 18,219 18,219 - 42% 42% 43,725 43,725
Transfers Out 20,833 12,500 8,333 42% 25% 50,000 50,000 -
Contingency 1,232,235 1,232,235 42% n/a 2,957,365 2,957,365
Total Non -Departmental 1,271,287 30,719 1,240,568 3,051,090 93,725 2,957,365
Total Requirements 13,495,553 11,590,371 1,905,182 42% 36% 32,389,321 28,862,456 3,526,865
NET (Resources - Requirements)
(3) 555,289 555,292
162,114 162,114
Sheriff Notes
Statement of Financial Operating Data
Five Months Ended November 30, 2008
a) IGA with Countywide & Rural Law Enforcement Districts based on actual costs and payment
is adusted to actual quarterly. Actual expenditures for first quarter were Tess than budgeted.
Actual expenditures for FY 2009 are projected to be Tess than budgeted.
b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects.
c) Personnel expenditures in Civil will be less than budget by approximately $40,000 for the year
due to unfilled budgeted positions.
d) Automotive/Communications year-to-date variance is due to purchase of services and
materials for new vehicle preparation in first quarter.
e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed.
f) Personnel expenditures in Patrol will be less than budget by approximately $150,000 for the
year due to unfilled budgeted deputy positions.
g)
Adult Jail year-to-date variance is due to delays in filling open positions. Also capital
expenditures for the jail control panel system project will be incurred later in the year.
The delays in hiring will result in personnel expenditures being approximately $300,000 less
than budgeted for the year.
h) Work Center year-to-date variance due to timing of expenditures for inmate Addictions
Treatment programs and other expenses related to inmate population.
Sheriff 701
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 42% nla $ 2,560,294 $ 2,611,374 $ 51,080
Revenues
Tax Revenues - Current 6,070,246 12,385,861 6,315,615 42% 85% a) 14,568,591 14,206,458 (362,133)
Tax Revenues - Prior 112,272 368,523 256,251 42% 137% b) 269,452 447,800 178,348
Federal Grants 8,333 (8,333) 42% n/a 20,000 20,000
State Grant 18,815 17,063 (1,752) 42% 38% 45,156 45,156
Transp. of State Wards 2,083 (2,083) 42% 0% 5,000 5,000
SB 1145 806,591 967,910 161,319 42% 50% 1,935,819 1,935,819
Des Cty Court Security 53,750 53,585 (165) 42% 42% 129,000 129,000
Des Cty Juvenile Contract 10,000 904 (9,096) 42% 4% 24,000 24,000
Transport 2,313 2,313 42% n/a 2,313 2,313
DC Fair & Expo Center 5,415 5,415 42% n/a 5,415 5,415
Local Gov't Pmts 2,235 2,235 42% n/a 2,235 2,235
Inmate Commissary Fees 25,000 20,383 (4,617) 42% 34% 60,000 60,000 -
Work Center Work Crews 62,500 14,355 (48,145) 42% 10% c) 150,000 75,000 (75,000)
Concealed Handgun Classes 667 1,225 558 42% n/a 1,600 1,600
Soc Sec Incentive -Fed 1,667 2,800 1,133 42% 70% 4,000 4,000 -
Miscellaneous 208 1,342 1,134 42% 268% 500 4,026 3,526
Oregon Mentors 214 214 42% n/a 500 500
Medical Services Reimb 5,000 5,437 437 42% 45% 12,000 12,000
Restitution 438 254 (184) 42% 24% 1,050 1,050
Sheriff Fees 64,006 61,248 (2,758) 42% 40% 153,615 153,615
Interest 18,750 11,420 (7,330) 42% 25% 45,000 45,000
Interest on Unsegregated 1,500 5,120 3,620 42% 142% 3,600 10,600 7,000
Rentals 13,676 18,236 4,560 42% 56% d) 32,824 62,824 30,000
Donations 48 48 42% n/a 48 48
Total Revenues 7,275,502 13,945,889 6,670,387 42% 80% 17,461,207 17,253,459 (207,748)
TOTAL RESOURCES
9,835,796 16,557,263 6,721,467 42% 83% 20,021,501 19,864,833 (156,668)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 8,342,293
Exp. %
7,016,822 1,325,471 42% 35% e) 20,021,501 17,629,462 2,392,039
TOTAL REQUIREMENTS 8,342,293 7,016,822 1,325,471 42% 35% 20,021,501 17,629,462 2,392,039
NET (Resources - Requirements)
1,493,503 9,540,441 8,046,938 - 2,235,372 2,235,372
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates 2.5% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Expect revenue to increase as work crews expand but work crew revenue will be Tess than budgeted.
d) Rental receipts from 911 not included in FY 2009 budget.
e) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for first quarter
were less than budgeted.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 42% nla $ 2,560,294 $ 2,611,374 $ 51,080
Revenues
Tax Revenues - Current 6,070,246 12,385,861 6,315,615 42% 85% a) 14,568,591 14,206,458 (362,133)
Tax Revenues - Prior 112,272 368,523 256,251 42% 137% b) 269,452 447,800 178,348
Federal Grants 8,333 (8,333) 42% n/a 20,000 20,000
State Grant 18,815 17,063 (1,752) 42% 38% 45,156 45,156
Transp. of State Wards 2,083 (2,083) 42% 0% 5,000 5,000
SB 1145 806,591 967,910 161,319 42% 50% 1,935,819 1,935,819
Des Cty Court Security 53,750 53,585 (165) 42% 42% 129,000 129,000
Des Cty Juvenile Contract 10,000 904 (9,096) 42% 4% 24,000 24,000
Transport 2,313 2,313 42% n/a 2,313 2,313
DC Fair & Expo Center 5,415 5,415 42% n/a 5,415 5,415
Local Gov't Pmts 2,235 2,235 42% n/a 2,235 2,235
Inmate Commissary Fees 25,000 20,383 (4,617) 42% 34% 60,000 60,000 -
Work Center Work Crews 62,500 14,355 (48,145) 42% 10% c) 150,000 75,000 (75,000)
Concealed Handgun Classes 667 1,225 558 42% n/a 1,600 1,600
Soc Sec Incentive -Fed 1,667 2,800 1,133 42% 70% 4,000 4,000 -
Miscellaneous 208 1,342 1,134 42% 268% 500 4,026 3,526
Oregon Mentors 214 214 42% n/a 500 500
Medical Services Reimb 5,000 5,437 437 42% 45% 12,000 12,000
Restitution 438 254 (184) 42% 24% 1,050 1,050
Sheriff Fees 64,006 61,248 (2,758) 42% 40% 153,615 153,615
Interest 18,750 11,420 (7,330) 42% 25% 45,000 45,000
Interest on Unsegregated 1,500 5,120 3,620 42% 142% 3,600 10,600 7,000
Rentals 13,676 18,236 4,560 42% 56% d) 32,824 62,824 30,000
Donations 48 48 42% n/a 48 48
Total Revenues 7,275,502 13,945,889 6,670,387 42% 80% 17,461,207 17,253,459 (207,748)
TOTAL RESOURCES
9,835,796 16,557,263 6,721,467 42% 83% 20,021,501 19,864,833 (156,668)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 8,342,293
Exp. %
7,016,822 1,325,471 42% 35% e) 20,021,501 17,629,462 2,392,039
TOTAL REQUIREMENTS 8,342,293 7,016,822 1,325,471 42% 35% 20,021,501 17,629,462 2,392,039
NET (Resources - Requirements)
1,493,503 9,540,441 8,046,938 - 2,235,372 2,235,372
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates 2.5% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Expect revenue to increase as work crews expand but work crew revenue will be Tess than budgeted.
d) Rental receipts from 911 not included in FY 2009 budget.
e) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for first quarter
were less than budgeted.
RESOURCES:
Beg. Net Working Capital $ 1,169,561 $ 1,178,512 $ 8,951 42% n/a $ 1,169,561 $ 1,178,512 $ 8,951
Revenues
Tax Revenues - Current 2,957,014 6,058,900 3,101,886 42% 85% a) 7,096,836 6,949,467 (147,369)
Tax Revenues - Prior 53,660 205,669 152,009 42% 160% b) 128,785 232,400 103,615
Federal Grants 11,875 10,945 (930) 42% 38% 28,500 28,500
US Forest Service 30,000 18,000 (12,000) 42% 25% 72,000 72,000
State Grant 33,080 36,637 3,557 42% 46% 79,392 79,392 -
SB #1065 Court Assessment 27,917 23,544 (4,373) 42% 35% 67,000 67,000
Marine Board License Fee 41,227 (41,227) 42% 0% c) 98,944 98,944
Narcotic Task Force 45,833 27,500 (18,333) 42% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 89,575 (89,575) 42% 0% e) 214,980 214,980
Des Cty Transient Room Tax 1,014,592 1,014,592 (0) 42% 42% 2,435,020 2,435,020
Des Cty Other Grant 52,570 (52,570) 42% 0% f) 126,167 126,167
City of Sisters 163,856 166,673 2,817 42% 42% 393,255 393,255
Des Cty Tax/Fin Contract 1,146 (1,146) 42% 0% 2,750 2,750
Des Cty CDD Contract 22,652 22,651 (1) 42% 42% 54,365 54,365
Des Cty Solid Waste Cntrt 22,652 22,651 (1) 42% 42% 54,365 54,365
Des Cty Clerk/Election 1,250 2,026 776 42% 68% 3,000 3,000
Security & Traffic Reimb 10,833 1,316 (9,517) 42% 5% 26,000 26,000
Seat Belt Program 2,500 3,325 825 42% 55% 6,000 6,000
Miscellaneous 1,042 4,424 3,382 42% n/a 2,500 13,655 11,155
Sheriff Fees 2,083 2,825 742 42% n/a 5,000 5,000
Court Fines & Fees 35,417 48,874 13,457 42% 57% 85,000 85,000
Impound Fees 31,250 26,700 (4,550) 42% 36% 75,000 75,000
Interest 12,500 (1,169) (13,669) 42% -4% 30,000 30,000
Interest on Unsegregated 1,000 2,504 1,504 42% 104% 2,400 5,400 3,000
Grants - Private - 6,000 6,000 42% n/a 6,000 6,000
Sale of Equip & Material 417 626 209 42% 63% 1,000 1,000
Total Revenues 4,665,941 7,705,213 3,039,272 42% 69% 11,198,259 11,092,160 (106,099)
Sheriff 702
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
TOTAL RESOURCES
5,835,502 8,883,724 3,048,222 42% 72% 12,367,820 12,270,672 (97,148)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 5,153,258
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
4,966,724 186,534 42% 40% g) 12,367,820 11,232,994 1,134,826
5,153,258 4,966,724 186,534 42% 40% 12,367,820 11,232,994 1,134,826
682,244 3,917,001 3,234,757 - 1,037,678 1,037,678
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1 % variance from udget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009
g) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for first quarter
were less than budgeted.
Year End
Budget
Projection
Variance
TOTAL RESOURCES
5,835,502 8,883,724 3,048,222 42% 72% 12,367,820 12,270,672 (97,148)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 5,153,258
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
4,966,724 186,534 42% 40% g) 12,367,820 11,232,994 1,134,826
5,153,258 4,966,724 186,534 42% 40% 12,367,820 11,232,994 1,134,826
682,244 3,917,001 3,234,757 - 1,037,678 1,037,678
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1 % variance from udget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009
g) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for first quarter
were less than budgeted.
HEALTH
Statement of Financial Operating Data
Five Months Ended November 30, 2008
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138%
Revenues
Medicare Reimbursement 1,667 252 (1,415) 42% 6% a) 4,000 4,000 -
State Grant 664,089 665,194 1,105 42% 42% b) 1,593,814 1,852,066 258,252
Child Dev & Rehab Center 14,474 (14,474) 42% 0% c) 34,737 34,737
State Miscellaneous 110,764 82,205 (28,559) 42% 31% d) 265,834 257,425 (8,409)
STARS Foundation - 2,650 2,650 42% n/a 2,650 2,650
OMAP 112,500 129,451 16,951 42% 48% 270,000 270,000
Family Planning Exp Proj 197,917 153,392 (44,525) 42% 32% e) 475,000 475,000
Grants 18,008 18,008 42% n/a 18,008 18,008
Contract Payments/ESD 3,333 (3,333) 42% 0% f) 8,000 8,000
Miscellaneous 520 520 42% n/a 600 600
Patient Insurance Fees 38,104 57,770 19,666 42% 63% g) 91,450 91,450
Health Dept/Patient Fees 92,708 65,260 (27,448) 42% 29% 222,500 222,500
Vital Records -Birth 16,667 14,665 (2,002) 42% 37% 40,000 40,000
Vital Records -Death 39,167 43,855 4,688 42% 47% 94,000 94,000
Interest on Investments 15,833 12,560 (3,273) 42% 33% 38,000 38,000
Donations 3,792 2,809 (983) 42% 31% 9,100 9,100
Interfund Contract 52,601 27,220 (25,381) 42% 22% h) 126,242 129,878 3,636
Administrative Fee 11,250 11,250 - 42% 42% 27,000 27,000
Interfund Grant - 42% n/a
Total Revenues 1,374,866 1,287,062 (87,804) 42% 39% 3,299,677 3,574,414 274,737
Revised
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138%
Revenues
Medicare Reimbursement 1,667 252 (1,415) 42% 6% a) 4,000 4,000 -
State Grant 664,089 665,194 1,105 42% 42% b) 1,593,814 1,852,066 258,252
Child Dev & Rehab Center 14,474 (14,474) 42% 0% c) 34,737 34,737
State Miscellaneous 110,764 82,205 (28,559) 42% 31% d) 265,834 257,425 (8,409)
STARS Foundation - 2,650 2,650 42% n/a 2,650 2,650
OMAP 112,500 129,451 16,951 42% 48% 270,000 270,000
Family Planning Exp Proj 197,917 153,392 (44,525) 42% 32% e) 475,000 475,000
Grants 18,008 18,008 42% n/a 18,008 18,008
Contract Payments/ESD 3,333 (3,333) 42% 0% f) 8,000 8,000
Miscellaneous 520 520 42% n/a 600 600
Patient Insurance Fees 38,104 57,770 19,666 42% 63% g) 91,450 91,450
Health Dept/Patient Fees 92,708 65,260 (27,448) 42% 29% 222,500 222,500
Vital Records -Birth 16,667 14,665 (2,002) 42% 37% 40,000 40,000
Vital Records -Death 39,167 43,855 4,688 42% 47% 94,000 94,000
Interest on Investments 15,833 12,560 (3,273) 42% 33% 38,000 38,000
Donations 3,792 2,809 (983) 42% 31% 9,100 9,100
Interfund Contract 52,601 27,220 (25,381) 42% 22% h) 126,242 129,878 3,636
Administrative Fee 11,250 11,250 - 42% 42% 27,000 27,000
Interfund Grant - 42% n/a
Total Revenues 1,374,866 1,287,062 (87,804) 42% 39% 3,299,677 3,574,414 274,737
Revised
Year End
Budget
Projection
Variance
$ 707,000 $ 972,436 $ 265,436
Transfers In -Reserve Fund 10,417 (10,417) 42% 0% 25,000 25,000
Transfers In -General Fund 1,100,515 1,100,515 - 42% 42% 2,641,236 2,641,236
TOTAL RESOURCES 3,192,798 3,360,014 177,633 42% 50% 6,672,913 7,213,086 540,173
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
1,893,570 1,905,636 (12,066) 42% 42% 4,544,569 4,536,160
586,054 564,575 21,479 42% 40% 1,406,529 1,456,529
31,250 26,667 4,583 42% 36% 75,000 75,000
62,500 37,500 25,000 42% 25% 150,000 150,000
207,006 207,006 42% n/a 496,815
8,409
(50,000)
496,815
2,780,380 2,534,378 246,002 42% 38% 6,672,913 6,217,689 455,224
412,418 825,635 423,634
a) Corrections required to DCHD Medicare status, application process. Claims currently on hold.
b) Projection includes revisons 1 - 5 to State Grant.
c) Payments received quarterly during the October 08 through September 09 contract period.
d) MAC State grant not yet received for year. Projected to meet budgeted revenue.
e) Payments are received one month in arrears.
f) Contract not yet signed.
g) Revenues trend ahead of YTD budget due to flu vaccinations.
h) Payments normally received 30 days after the end of each quarter.
995,397 995,397
RESOURCES:
Beg. Net Working Capital $ 2,750,000 $ 2,695,308 $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692)
Revenues
Marriage Licenses 2,292 2,650 358 42% 48% 5,500 5,500
MENTAL HEALTH
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Revised
Year to Date
Budget
Actual Variance
FY % Coll. %
Revised
Year End
Budget
Projection
Variance
Divorce Filing Fees 52,083 52,541 458 42% 42% 125,000 125,000
Domestic Partnership Fee 833 50 (783) 42% n/a 2,000 2,000
Federal Grants 100,622 (12,815) (113,437) 42% -5% a)b) 241,492 229,184 (12,308)
State Grants 2,193,078 2,107,418 (85,660) 42% 40% c) 5,263,386 5,110,476 (152,910)
State Miscellaneous 74,882 53,385 (21,497) 42% 30% d) 179,716 179,716
Title 19 125,294 155,727 30,433 42% 52% 300,705 300,705
Liquor Revenue 44,167 36,309 (7,858) 42% 34% 106,000 106,000
School Districts 41,667 20,700 (20,967) 42% 21% e) 100,000 70,000 (30,000)
Contract Payments - 3,510 3,510 42% n/a 3,510 3,510
Miscellaneous 36,583 27,719 (8,864) 42% 32% 87,800 87,800
Patient Insurance Fees 90,625 50,906 (39,719) 42% 23% 217,500 247,500 30,000
Patient Fees 4,792 3,767 (1,025) 42% 33% 11,500 11,500
Interest on Investments 30,417 40,149 9,732 42% 55% 73,000 83,000 10,000
Rentals 6,875 5,000 (1,875) 42% 30% 16,500 16,500
Donations 4,167 (4,167) 42% 0% 10,000 3,500 (6,500)
Interfund Contract 1,300 1,300 42% 42% 3,120 3,120
Administrative Fee 1,207,000 1,198,385 (8,615) 42% 41% 2,896,800 2,921,800 25,000
Crime Prevention Services 59,952 41,214 (18,738) 42% 29% 143,884 143,884
Total Revenues
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
4,076,629 3,787,915 (288,714) 42% 39% 9,783,903 9,650,695 (133,208)
646,208 646,208 (0) 42% 42% 1,550,899 1,550,899
189,094 211,177 22,083 42% 47% 453,825 506,825 53,000
7,661,931 7,340,607 (321,324) 42% 50% 14,538,627 14,403,727 (134,900)
Exp. %
3,522,428 3,292,086 230,342 42% 39% f) 8,453,826 8,050,000 403,826
1,805,683 1,387,326 418,357 42% 32% 4,333,638 4,150,000 183,638
42 42 42% 0% 100 100
62,500 37,500 25,000 42% 25% 150,000 150,000
667,110 667,110 42% n/a 1,601,063 1,601,063
TOTAL REQUIREMENTS 6,057,763 4,716,912 1,340,851 42% 32% 14,538,627 12,350,000 2,188,627
NET (Resources - Requirements) 1,604,168 2,623,695 1,019,527 - 2,053,727 2,053,727
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
b) Grant billing paid quarterly, in arrears. Payment of $35,785 expected in December.
c) Department of Human Services FY 08/09 budget reduction.
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) Anticipated salary savings due to unfilled positions.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY
Coll.
RESOURCES:
Beg. Net Working Capital $ (2,777,224)
Revenues
Admin -Operations 14,688
Admin -GIS 2,083
Admin -Code Enforcement 128,542
Building Safety 717,375
Electrical 189,635
Contract Services 221,667
Env Health -On Site Prog 304,042
Env Health-Lic Facilities 285,479
Env Health - Drinking H2O 32,070
Planning -Current 575,615
Planning -Long Range 252,415
Total Revenues
Trans In -CDD Reserve
Trans In -CDD Bldg/Elec
Trans In -CDD Gen Fund
Trans In -Newberry (297)
Trans In -Other
TOTAL RESOURCES
Budget
Year End
Projection
Variance
$(2,667,072) $ 110,152 100% 96% $(2,777,224) $(2,667,072) 110,152
(4,411)
921
91,506
471,756
125,011
90,201
133,757
77,485
26,278
307,451
213,857
(19,099)
(1,162)
(37,036)
(245,619)
(64,624)
(131,466)
(170,285)
(207,994)
(5,792)
(268,164)
(38,558)
2,723,611
1,034,213
940,719
34,464
42
42%
42%
42%
42%
42%
42%
42%
42%
42%
42%
42%
-13%
18%
30%
27%
27%
17%
18%
11%
34%
22%
35%
a)
b)
c)
c)
c)
d)
c)
e)
d)
c)
c)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
20,000
2,200
220,000
1,132, 000
300,000
216,000
321,000
685,150
76,967
938,000
468,000
(15,250)
(2,800)
(88,500)
(589,700)
(155,125)
(316,000)
(408,700)
(443,475)
(137,795)
1,533,812 (1,189,799) 42% 23% 6,536,662 4,379,317 (2,157,345)
1,399,756 365,543 42%
1,144,255 203,536 42%
83,333 83,333 0%
131,666 97,202 0%
(42) 0%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (D/S Fund)
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Revenues
Expenditures
Net from Operations
1,955,825
1,625,750 (330,075) 42%
895,083 845,053
110,313 101,304
102,473 93,662
451,542 437,636
149,900 116,999
119,168 139,053
143,145 120,775
226,088 210,652
36,690 33,230
34,531 28,410
423,080 374,039
234,912 203,613
150,000
576,030
50,030
9,009
8,811
13,906
32,901
(19,885)
22,370
15,436
3,460
6,121
49,041
31,299
42%
42%
42%
42%
42%
42%
42%
42%
42%
42%
42%
42%
56% 2,482,111 2,482,111
51% 2,257,725 2,257,725
n/a f) 0 200,000
159% g) 82,714 131,666
100
0%
19% 8,582,088 6,783,747 (1,798,341)
200,000
48,952
(100)
Exp. %
39% h)
h)
h)
40% 1)
33% h)
49% h)
h)
39% h)
38% h)
34% h)
h)
36% h)
38%
38%
35%
37%
86%
576,030 42% n/a
3,502,955 2,854,426
798,529 42%
(1,547,130) (1,228,676)
468,454
1,533,812
2,854,426
(1,320,614)
33%
2,148,200
264,751
245,934
1,083,700
359,761
286,002
343,547
542,610
88,057
82,875
1,015,391
563,788
175,000
1,382,472
2,080,752
249,186
235,000
1,176,165
240,165
185,862
324,000
510,000
83,000
78,000
858,085
565,000
175,000
67,448
15,565
10,934
(92,465)
119,596
100,140
19,547
32,610
5,057
4,875
157,306
(1,212)
1,382,472
8,582,088 6,760,215 1,821,873
23,532 23,532
4,379,317
6,760,215
(2,380,898)
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 as clients are billed, usually lagging 1-2 months behind. Projected below budget (Contract Svcs).
e) Revenue is received primarily in January and February after license renewal statements are mailed out.
f) A transfer from the General Fund will begin in November.
g) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
i) Expenses increased due to the shift of staffing from Contract Services and Electrical to Building Safety.
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
City of La Pine
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 - CDD
Trans In - Solid Waste
Trans In -Road Imp Res
ROAD
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 6,108,195
8,333
2,083
208,333
703,878
3,541,667
104,167
166,667
20,833
16,667
417
52,083
1,017
362,500
125,000
41,667
35,417
39,583
9,167
1,458
281,250
83
$ 6,392,830
1,386
4,095
1,689,307
3,221,397
206,121
11,103
17,051
87,637
84,973
660
377,162
$ 284,635 100% 105% $ 6,108,195 $ 6,392,830 S 284,635
(6,947)
2,012
(208,333)
985,429
(320,270)
101,954
(166,667)
(20,833)
11,103
384
(417)
35,554
(1,017)
(362,500)
(40,027)
(41,667)
(35,417)
(39,583)
(9,167)
(798)
95,912
(83)
5,722,270
10,829
358,946
2,434
5,700,893
215,368
42% 7% 20,000 20,000
42% n/a 5,000 5,000
42% 0% a) 500,000 500,000
42% 100% b) 1,689,306 1,689,307 1
42% 38% 8,500,000 8,500,000
42% 82% c) 250,000 250,000
42% 0% c) 400,000 400,000
42% 0% c) 50,000 50,000
42% n/a c) 20,000 20,000
42% 43% 40,000 40,000
42% 0% 1,000 1,000
42% 70% 125,000 125,000
42% 0% 2,440 2,440
42% 0% d) 870,000 870,000
42% 28% e) 300,000 300,000
42% 0% d) 100,000 100,000
42% 0% d) 85,000 85,000
42% 0% d) 95,000 95,000
42% 0% d) 22,000 22,000
42% n/a e) 3,500 3,500
42% 56% e) 675,000 675,000
42% 0% 200 200
(21,377) 42% 42% 13,733,446 13,753,447 20,001
(10,829)
(143,578)
(2,434)
TOTAL RESOURCES 12,202,674 12,309,091
REQUIREMENTS:
Expenditures
Personal Services 2,344,613
Materials and Services 3,173,297
Capital Outlay 2,260,652
Transfers Out 125,000
Contingency 735,997
TOTAL REQUIREMENTS
NET (Resources - Requirements)
2,288,585
3,151,131
42% 0%
42% 25%
42% 0%
25,990
f) 861,470
5,841
25,990
861,470
5,841
106,417 42% 59% 20,734,942 21,039,578 304,636
56,028
22,166
2,260,652
125,000
735,997
8,639,559 5,439,716
42%
42%
42%
42%
42%
Exp. %
41%
41% g)
0% g)
0%
n/a
5,627,071
7,615,913
5,425,565
300,000
1,766,393
5,627,071
7,615,913
5,425,565
300,000
- 1,766,393
3,199,843 42% 26% 20,734,942 18,968,549 1,766,393
3,563,115 6,869,375
3,306,260
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
2,071,029 2,071,029
Year End
Budget
Projection
Variance
$ 284,635 100% 105% $ 6,108,195 $ 6,392,830 S 284,635
(6,947)
2,012
(208,333)
985,429
(320,270)
101,954
(166,667)
(20,833)
11,103
384
(417)
35,554
(1,017)
(362,500)
(40,027)
(41,667)
(35,417)
(39,583)
(9,167)
(798)
95,912
(83)
5,722,270
10,829
358,946
2,434
5,700,893
215,368
42% 7% 20,000 20,000
42% n/a 5,000 5,000
42% 0% a) 500,000 500,000
42% 100% b) 1,689,306 1,689,307 1
42% 38% 8,500,000 8,500,000
42% 82% c) 250,000 250,000
42% 0% c) 400,000 400,000
42% 0% c) 50,000 50,000
42% n/a c) 20,000 20,000
42% 43% 40,000 40,000
42% 0% 1,000 1,000
42% 70% 125,000 125,000
42% 0% 2,440 2,440
42% 0% d) 870,000 870,000
42% 28% e) 300,000 300,000
42% 0% d) 100,000 100,000
42% 0% d) 85,000 85,000
42% 0% d) 95,000 95,000
42% 0% d) 22,000 22,000
42% n/a e) 3,500 3,500
42% 56% e) 675,000 675,000
42% 0% 200 200
(21,377) 42% 42% 13,733,446 13,753,447 20,001
(10,829)
(143,578)
(2,434)
TOTAL RESOURCES 12,202,674 12,309,091
REQUIREMENTS:
Expenditures
Personal Services 2,344,613
Materials and Services 3,173,297
Capital Outlay 2,260,652
Transfers Out 125,000
Contingency 735,997
TOTAL REQUIREMENTS
NET (Resources - Requirements)
2,288,585
3,151,131
42% 0%
42% 25%
42% 0%
25,990
f) 861,470
5,841
25,990
861,470
5,841
106,417 42% 59% 20,734,942 21,039,578 304,636
56,028
22,166
2,260,652
125,000
735,997
8,639,559 5,439,716
42%
42%
42%
42%
42%
Exp. %
41%
41% g)
0% g)
0%
n/a
5,627,071
7,615,913
5,425,565
300,000
1,766,393
5,627,071
7,615,913
5,425,565
300,000
- 1,766,393
3,199,843 42% 26% 20,734,942 18,968,549 1,766,393
3,563,115 6,869,375
3,306,260
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
2,071,029 2,071,029
RESOURCES:
Beg. Net Working Capital
Revenues
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
State Miscellaneous 13,704 23,305 9,601 42% 71% a) 32,890 32,890
SB 1145 1,209,977 1,451,865 241,888 42% 50% b) 2,903,945 2,903,945
Probation Work Crew Fees 14,167 18,528 4,361 42% 54% 34,000 34,000
Miscellaneous 2,083 1,265 (818) 42% 25% 5,000 5,000
Electronic Monitoring Fee 45,833 69,446 23,613 42% 63% c) 110,000 110,000
Probation Superv. Fees 104,167 103,705 (462) 42% 41% 250,000 250,000
Interest on Investments 11,735 15,126 3,391 42% 54% 28,165 28,165
Crime Prevention Services 6,250 6,250 42% n/a 25,000 25,000
Drug Court - Byme 20,833 (20,833) 42% 0% d) 50,000 50,000
Total Revenues 1,422,499 1,689,489 266,990 42% 49% 3,414,000 3,439,000 25,000
Transfers In -General Fund 65,449 65,449 0 42% 42% 157,078 157,078
Transfers In -Video Lottery 44,167 44,167 (0) 42% 42% 106,000 106,000
Transfers In -Sheriff 20,833 12,500 (8,333) 42% 25% 50,000 50,000
TOTAL RESOURCES 2,216,092 2,512,512 296,420 42% 57% 4,390,222 4,452,985 62,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
1,331,854 1,223,402 108,452 42% 38% 3,196,449 3,196,449
288,441 321,416 (32,975) 42% 46% 692,259 692,259
42 42 42% 0% 100
208,923 208,923 42% n/a 501,414
100
501,414
TOTAL REQUIREMENTS 1,829,260 1,544,818 284,442 42% 35% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
386,832 967,694 580,862
564,277 564,277
a) Received two quarters of subsidy with one years worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of EMD, in lieu of jail sanctions. Increase court request for EMD.
d) Byrne grant quarterly report due 10/31/08; funds will be released - Amount released will be $5,816.25.
Year End
Budget
Projection
Variance
$ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
State Miscellaneous 13,704 23,305 9,601 42% 71% a) 32,890 32,890
SB 1145 1,209,977 1,451,865 241,888 42% 50% b) 2,903,945 2,903,945
Probation Work Crew Fees 14,167 18,528 4,361 42% 54% 34,000 34,000
Miscellaneous 2,083 1,265 (818) 42% 25% 5,000 5,000
Electronic Monitoring Fee 45,833 69,446 23,613 42% 63% c) 110,000 110,000
Probation Superv. Fees 104,167 103,705 (462) 42% 41% 250,000 250,000
Interest on Investments 11,735 15,126 3,391 42% 54% 28,165 28,165
Crime Prevention Services 6,250 6,250 42% n/a 25,000 25,000
Drug Court - Byme 20,833 (20,833) 42% 0% d) 50,000 50,000
Total Revenues 1,422,499 1,689,489 266,990 42% 49% 3,414,000 3,439,000 25,000
Transfers In -General Fund 65,449 65,449 0 42% 42% 157,078 157,078
Transfers In -Video Lottery 44,167 44,167 (0) 42% 42% 106,000 106,000
Transfers In -Sheriff 20,833 12,500 (8,333) 42% 25% 50,000 50,000
TOTAL RESOURCES 2,216,092 2,512,512 296,420 42% 57% 4,390,222 4,452,985 62,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
1,331,854 1,223,402 108,452 42% 38% 3,196,449 3,196,449
288,441 321,416 (32,975) 42% 46% 692,259 692,259
42 42 42% 0% 100
208,923 208,923 42% n/a 501,414
100
501,414
TOTAL REQUIREMENTS 1,829,260 1,544,818 284,442 42% 35% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
386,832 967,694 580,862
564,277 564,277
a) Received two quarters of subsidy with one years worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of EMD, in lieu of jail sanctions. Increase court request for EMD.
d) Byrne grant quarterly report due 10/31/08; funds will be released - Amount released will be $5,816.25.
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
Title IV - Family Sup/Pres
HealthyStart Medicaid
Child Care Block Grant
Level 7 Services
Juvenile Crime Prevention
State Prevention Funds
HealthyStart /R -S -G
OCCF Grant
Miscellaneous
Court Fines & Fees
Interest on Investments
Grants -Private
Total Revenues
Trans from General Fund
Trans from GF -Other
Total Transfers In
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll.
$ 571,035
98,656
15,688
54,167
31,525
72,997
165,438
57,292
152,507
308,040
3,333
10,000
10,417
4,167
$ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
131,220 32,564 42%
18,601 2,913 42%
23,655 (30,512) 42%
8,719 (22,806) 42%
122,488 49,491 42%
168,564 3,126 42%
43,750 (13,542) 42%
357,117 204,610 42%
729,986 421,946 42%
2,950 (383) 42%
25,947 15,947 42%
14,962 4,545 42%
- (4,167) 42%
984,227
1,647,959 663,732 42%
146,373 146,373
2,871 1,723
55%
49%
18%
12%
70%
42%
32%
98%
99%
37%
108%
60%
0%
70%
- 42% 42%
(1,148) 42% 25%
149,244 148,096
(1,148) 42% 41%
TOTAL RESOURCES 1,704,506 2,328,242
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
236,726
951,422
42
183,213
205,671
686,296
a)
a)
b)
a)
a)
a)
f)g)
b)
c)g)
d)
e)
236,775
37,652
130,000
75,661
175,193
397,050
137,500
366,017
739,295
8,000
24,000
25,000
10,000
310,560
40,982
95,000
87,779
201,546
471,171
187,499
357,117
876,986
8,000
75,000
40,000
5,000
73,785
3,330
(35,000)
12,118
26,353
74,121
49,999
(8,900)
137,691
51,000
15,000
(5,000)
2,362,143 2,756,640 394,497
351,295 351,295
6,891
6,891
358,186 358,186
623,736 42% 71% 3,291,364 3,647,013 355,649
31,055
265,126
42
183,213
Exp. %
42% 36% i) 568,142
42% 30% g)h)i) 2,283,412
42% 0% 100
42% n/a 439,710
519,399
2,661,177
48,743
(377,765)
100
439,710
TOTAL REQUIREMENTS 1,371,403 891,967 479,436 42% 27% 3,291,364 3,180,576 110,788
NET (Resources - Requirements)
333,103 1,436,275 1,103,172
a) FY 2008 revenues received and reported in FY 2009.
b) Medicaid revenue projected to be less than budget.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be Tess.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant.
466,437 466,437
Year End
Budget
Projection
'Jariance
$ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
131,220 32,564 42%
18,601 2,913 42%
23,655 (30,512) 42%
8,719 (22,806) 42%
122,488 49,491 42%
168,564 3,126 42%
43,750 (13,542) 42%
357,117 204,610 42%
729,986 421,946 42%
2,950 (383) 42%
25,947 15,947 42%
14,962 4,545 42%
- (4,167) 42%
984,227
1,647,959 663,732 42%
146,373 146,373
2,871 1,723
55%
49%
18%
12%
70%
42%
32%
98%
99%
37%
108%
60%
0%
70%
- 42% 42%
(1,148) 42% 25%
149,244 148,096
(1,148) 42% 41%
TOTAL RESOURCES 1,704,506 2,328,242
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
236,726
951,422
42
183,213
205,671
686,296
a)
a)
b)
a)
a)
a)
f)g)
b)
c)g)
d)
e)
236,775
37,652
130,000
75,661
175,193
397,050
137,500
366,017
739,295
8,000
24,000
25,000
10,000
310,560
40,982
95,000
87,779
201,546
471,171
187,499
357,117
876,986
8,000
75,000
40,000
5,000
73,785
3,330
(35,000)
12,118
26,353
74,121
49,999
(8,900)
137,691
51,000
15,000
(5,000)
2,362,143 2,756,640 394,497
351,295 351,295
6,891
6,891
358,186 358,186
623,736 42% 71% 3,291,364 3,647,013 355,649
31,055
265,126
42
183,213
Exp. %
42% 36% i) 568,142
42% 30% g)h)i) 2,283,412
42% 0% 100
42% n/a 439,710
519,399
2,661,177
48,743
(377,765)
100
439,710
TOTAL REQUIREMENTS 1,371,403 891,967 479,436 42% 27% 3,291,364 3,180,576 110,788
NET (Resources - Requirements)
333,103 1,436,275 1,103,172
a) FY 2008 revenues received and reported in FY 2009.
b) Medicaid revenue projected to be less than budget.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be Tess.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant.
466,437 466,437
SOLID WASTE
Statement of Financial Operating Data
Five Months Ended November 30, 2008
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 19,167 (19,167) 42% 0% a) 46,000 46,000
Miscellaneous 14,583 12,859 (1,724) 42% 37% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 42% N/A b) 15,938 15,938
Franchise 3% Fees 83,333 27,095 (56,238) 42% 14% c) 200,000 200,000
Commercial Disp. Fees 697,798 584,411 (113,387) 42% 35% 1,674,716 1,674,716
Private Disposal Fees 653,214 624,866 (28,348) 42% 40% 1,567,714 1,567,714
Franchise Disposal Fees 2,011,003 1,667,851 (343,152) 42% 35% 4,826,406 4,826,406
Yard Debris 29,270 35,667 6,397 42% 51% d) 70,249 70,249
Special Waste 12,500 830 (11,670) 42% 3% e) 30,000 30,000
Interest 41,667 24,709 (16,958) 42% 25% 100,000 100,000
Sale of Equip & Material 20,833 51,285 30,452 42% 103% f) 50,000 60,000 10,000
Total Revenues 3,583,368 3,045,511 (537,857) 42% 35% 8,600,085 8,626,023 25,938
TOTAL RESOURCES 4,804,532 4,300,364 (504,168) 42% 44% 9,821,249 9,880,875 59,626
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
756,248 741,955 14,293 42% 41% 1,814,996 1,814,996
1,836,524 1,558,509 278,015 42% 35% g) 4,407,657 4,407,657
404,912 408,859 (3,947) 42% 42% 971,788 971,788
100,302 28,225 72,077 42% 12% h) 240,725 240,725
775,613 215,368 560,245 42% 12% i) 1,861,470 1,861,470
218,589 218,589 42% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 4,092,188 2,952,916 1,139,272 42% 30% 9,821,249 9,296,636 524,613
NET (Resources - Requirements) 712,344 1,347,448 635,104 584,239 584,239
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Seasonal collection of yard debris - will even out over the winter.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, large budget items cause this number to fluctuate.
h) Most capital items not yet purchased.
i) Transfers are processed twice a year - Dec and June.
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 19,167 (19,167) 42% 0% a) 46,000 46,000
Miscellaneous 14,583 12,859 (1,724) 42% 37% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 42% N/A b) 15,938 15,938
Franchise 3% Fees 83,333 27,095 (56,238) 42% 14% c) 200,000 200,000
Commercial Disp. Fees 697,798 584,411 (113,387) 42% 35% 1,674,716 1,674,716
Private Disposal Fees 653,214 624,866 (28,348) 42% 40% 1,567,714 1,567,714
Franchise Disposal Fees 2,011,003 1,667,851 (343,152) 42% 35% 4,826,406 4,826,406
Yard Debris 29,270 35,667 6,397 42% 51% d) 70,249 70,249
Special Waste 12,500 830 (11,670) 42% 3% e) 30,000 30,000
Interest 41,667 24,709 (16,958) 42% 25% 100,000 100,000
Sale of Equip & Material 20,833 51,285 30,452 42% 103% f) 50,000 60,000 10,000
Total Revenues 3,583,368 3,045,511 (537,857) 42% 35% 8,600,085 8,626,023 25,938
TOTAL RESOURCES 4,804,532 4,300,364 (504,168) 42% 44% 9,821,249 9,880,875 59,626
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
756,248 741,955 14,293 42% 41% 1,814,996 1,814,996
1,836,524 1,558,509 278,015 42% 35% g) 4,407,657 4,407,657
404,912 408,859 (3,947) 42% 42% 971,788 971,788
100,302 28,225 72,077 42% 12% h) 240,725 240,725
775,613 215,368 560,245 42% 12% i) 1,861,470 1,861,470
218,589 218,589 42% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 4,092,188 2,952,916 1,139,272 42% 30% 9,821,249 9,296,636 524,613
NET (Resources - Requirements) 712,344 1,347,448 635,104 584,239 584,239
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Seasonal collection of yard debris - will even out over the winter.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, large budget items cause this number to fluctuate.
h) Most capital items not yet purchased.
i) Transfers are processed twice a year - Dec and June.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 19,167 (19,167) 42% 0% a) 46,000 46,000
Miscellaneous 14,583 12,859 (1,724) 42% 37% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 42% N/A b) 15,938 15,938
Franchise 3% Fees 83,333 27,095 (56,238) 42% 14% c) 200,000 200,000
Commercial Disp. Fees 697,798 584,411 (113,387) 42% 35% 1,674,716 1,674,716
Private Disposal Fees 653,214 624,866 (28,348) 42% 40% 1,567,714 1,567,714
Franchise Disposal Fees 2,011,003 1,667,851 (343,152) 42% 35% 4,826,406 4,826,406
Yard Debris 29,270 35,667 6,397 42% 51% d) 70,249 70,249
Special Waste 12,500 830 (11,670) 42% 3% e) 30,000 30,000
Interest 41,667 24,709 (16,958) 42% 25% 100,000 100,000
Sale of Equip & Material 20,833 51,285 30,452 42% 103% f) 50,000 60,000 10,000
Total Revenues 3,583,368 3,045,511 (537,857) 42% 35% 8,600,085 8,626,023 25,938
TOTAL RESOURCES 4,804,532 4,300,364 (504,168) 42% 44% 9,821,249 9,880,875 59,626
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
756,248 741,955 14,293 42% 41% 1,814,996 1,814,996
1,836,524 1,558,509 278,015 42% 35% g) 4,407,657 4,407,657
404,912 408,859 (3,947) 42% 42% 971,788 971,788
100,302 28,225 72,077 42% 12% h) 240,725 240,725
775,613 215,368 560,245 42% 12% i) 1,861,470 1,861,470
218,589 218,589 42% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 4,092,188 2,952,916 1,139,272 42% 30% 9,821,249 9,296,636 524,613
NET (Resources - Requirements) 712,344 1,347,448 635,104 584,239 584,239
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Seasonal collection of yard debris - will even out over the winter.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, large budget items cause this number to fluctuate.
h) Most capital items not yet purchased.
i) Transfers are processed twice a year - Dec and June.
RESOURCES:
Beginning Net Working Capital
Revenues
Inter -fund Charges:
Risk Management
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
% of F1'
% CoII.
$2,500,000
$2,549,708
$49,708 100% 102%
$2,500,000 $2,549,708
$49,708
General Liability 167,463 167,460 (3) 42% 42% 401,910 401,910 -
Property Damage 119,289 119,290 1 42% 42% 286,294 286,294
Vehicle 74,724 74,519 (205) 42% 42% 179,338 179,338
Workers' Compensation 402,212 420,185 17,973 42% 44% 965,309 965,309
Unemployment 63,219 66,880 3,661 42% 44% 151,725 151,725 -
Claims Reimb-Workers' Compensation 1,250 27,968 26,718 42% 932% 3,000 27,968 24,968
Claims Reimb-Gen Liab/Property 8,333 605 (7,728) 42% 3% 20,000 20,000 -
Process Fee-Events/Parades 125 175 50 42% n/a 300 300
Miscellaneous 2,083 - (2,083) 42% 0% 5,000 5,000
Skid Car Training 10,417 3,990 (6,427) 42% 16% 25,000 25,000
Interest on Investments 20,833 35,194 14,361 42% 70% 50,000 50,000
TOTAL REVENUES 869,948 916,266 46,317 42% 44% 2,087,876 2,112,844 24,968
Transfers In -PERS Reserve 42 (2) 42% 0% 100 (100)
TOTAL RESOURCES 3,369,990 3,465,973 95,983 42% 76% 4,587,976 4,662,552 74,576
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 3,657
Defense 1,050
Insurance 141,500
Loss Prevention 172
Total General Liability 541,667 146,378 541,667 42% 11% a) 1,300,000 900,000 400,000
PROPERTY DAMAGE
Insurance 149,933
Repair / Replacement 3,000
Total Property Damage 139,583 152,933 139,583 42% 46% 335,000 350,000 (15,000)
VEHICLE
Professional Service 574
Repair / Replacement 13,718
Insurance 471
Loss Prevention 5,073
Total Vehicle 66,667 19,836 66,667 42% 12% b) 160,000 148,000 12,000
WORKERS' COMPENSATION
Settlement / Benefit 321,676
Insurance 8,573
Loss Prevention 1,065
Miscellaneous 11,087
Workers' Comp Losses 55,401
Total Workers' Compensation 297,917 397,802 297,917 42% 56% c) 715,000 780,000 (65,000)
UNEMPLOYMENT - Settlement/ Benefits 27,083 40,032 (12,949) 42% 62% d) 65,000 85,000 (20,000)
Total Direct Insurance Costs 1,072,917 756,981 1,032,885 42% 29% 2,575,000 2,263,000 312,000
Insurance Administration:
Personal Services 150,482 121,617 28,865 42% 34% 361,157 361,157
Materials & Service 80,002 60,117 19,885 42% 31% 192,004 192,004
Capital Outlay 42 42 42% 0% 100 100
Total Insurance Administration 230,525 181,733 48,792 42% 33% 553,261 553,161 100
Contingency 608,215 - 608,215 42% n/a 1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 1,911,657 938,714 1,689,891 42% 20% 4,587,976 2,816,161 1,771,815
NET 1,458,333 2,527,259 1,785,875 1,846,391 1,846,391
% Exp.
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim.
d) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
Year End
Budget
Projection
Variance
$2,500,000 $2,549,708
$49,708
General Liability 167,463 167,460 (3) 42% 42% 401,910 401,910 -
Property Damage 119,289 119,290 1 42% 42% 286,294 286,294
Vehicle 74,724 74,519 (205) 42% 42% 179,338 179,338
Workers' Compensation 402,212 420,185 17,973 42% 44% 965,309 965,309
Unemployment 63,219 66,880 3,661 42% 44% 151,725 151,725 -
Claims Reimb-Workers' Compensation 1,250 27,968 26,718 42% 932% 3,000 27,968 24,968
Claims Reimb-Gen Liab/Property 8,333 605 (7,728) 42% 3% 20,000 20,000 -
Process Fee-Events/Parades 125 175 50 42% n/a 300 300
Miscellaneous 2,083 - (2,083) 42% 0% 5,000 5,000
Skid Car Training 10,417 3,990 (6,427) 42% 16% 25,000 25,000
Interest on Investments 20,833 35,194 14,361 42% 70% 50,000 50,000
TOTAL REVENUES 869,948 916,266 46,317 42% 44% 2,087,876 2,112,844 24,968
Transfers In -PERS Reserve 42 (2) 42% 0% 100 (100)
TOTAL RESOURCES 3,369,990 3,465,973 95,983 42% 76% 4,587,976 4,662,552 74,576
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 3,657
Defense 1,050
Insurance 141,500
Loss Prevention 172
Total General Liability 541,667 146,378 541,667 42% 11% a) 1,300,000 900,000 400,000
PROPERTY DAMAGE
Insurance 149,933
Repair / Replacement 3,000
Total Property Damage 139,583 152,933 139,583 42% 46% 335,000 350,000 (15,000)
VEHICLE
Professional Service 574
Repair / Replacement 13,718
Insurance 471
Loss Prevention 5,073
Total Vehicle 66,667 19,836 66,667 42% 12% b) 160,000 148,000 12,000
WORKERS' COMPENSATION
Settlement / Benefit 321,676
Insurance 8,573
Loss Prevention 1,065
Miscellaneous 11,087
Workers' Comp Losses 55,401
Total Workers' Compensation 297,917 397,802 297,917 42% 56% c) 715,000 780,000 (65,000)
UNEMPLOYMENT - Settlement/ Benefits 27,083 40,032 (12,949) 42% 62% d) 65,000 85,000 (20,000)
Total Direct Insurance Costs 1,072,917 756,981 1,032,885 42% 29% 2,575,000 2,263,000 312,000
Insurance Administration:
Personal Services 150,482 121,617 28,865 42% 34% 361,157 361,157
Materials & Service 80,002 60,117 19,885 42% 31% 192,004 192,004
Capital Outlay 42 42 42% 0% 100 100
Total Insurance Administration 230,525 181,733 48,792 42% 33% 553,261 553,161 100
Contingency 608,215 - 608,215 42% n/a 1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 1,911,657 938,714 1,689,891 42% 20% 4,587,976 2,816,161 1,771,815
NET 1,458,333 2,527,259 1,785,875 1,846,391 1,846,391
% Exp.
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim.
d) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
Health Benefits Trust
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY
Coll. %
Revised
Budget
Year End
Projection
Variance
RESOURCES
Beg. Net Working Capital $ 14,000,000 $14,862,418 $ 862,418 100% 106% $ 14,000,000 $ 14,862,418 $ 862,418
Revenues:
Internal Premium Charges 5,198,875 5,305,112 106,237 42% 43% a) 12,477,300 12,732,543 255,243
P/T Emp - Add'I Prem 54,583 21,258 (33,326) 42% 16% b) 131,000 51,000 (80,000)
Employee Prem Contribution 149,944 143,325 (6,619) 42% 40% 359,866 359,866
COIC 333,333 481,914 148,581 42% 60% 800,000 1,100,000 300,000
Retiree / COBRA Co -Pay 166,667 257,353 90,686 42% 64% 400,000 550,000 150,000
Medical Services Reimb 0 11,986 11,986 42% n/a 11,986 11,986
Prescription Rebates 10,393 10,393 42% n/a 10,393 10,393
Interest 156,250 200,022 43,772 42% 53% 375,000 450,000 75,000
Total Revenues 6,059,653 6,431,361 371,709 42% 44% 14,543,166 15,265,787 722,621
TOTAL RESOURCES
REQUIREMENTS
Expenditures:
Personal Services
Materials & Services
Conferences and Seminars
Claims Paid-Medical/Rx
Claims Paid-DentalNision
Refunds
Insurance Expense
State Assessments
Administration Fee
PPO Fee
Health Impact
Printing
Program Supplies
Other
Total Materials & Services
Capital Outlay
Contingency
20,059,653 21,293,779 1,234,127 92% 75% 28,543,166 30,128,205 1,585,039
Exp. %
47,381 45,091 2,290 42% 40% 113,715 113,715
1,250 1,161 89 42% 39% 3,000 3,000 •
4,913,604 3,970,333 943,271 42% 34% c) 11,792,650 9,384,424 2,408,226
670,465 600,541 69,925 42% 37% c) 1,609,117 1,419,460 189,657
(13,995) 13,995 42% n/a (13,995) 13,995
148,963 152,313 (3,350) 42% 43% 357,511 357,511
26,667 63,337 (36,670) 42% 99% d) 64,000 133,337 (69,337)
113,376 112,934 441 42% 42% 272,102 272,102
19,615 14,484 5,131 42% 31% 47,077 47,077
17,833 20,583 (2,749) 42% 48% 42,800 42,800
3,333 8,977 (5,644) 42% 112% 8,000 8,000
833 180 653 42% 9% 2,000 2,000
6,318 13,141 (6,823) 42% 87% 15,163 15,163
5,922,258 4,943,989 978,270 42% 35% 14,213,420 11,670,878 2,542,542
- 42% 0% 100 100
5,923,305 5,923,305 42% 0% 14,215,931 - 14,215,931
TOTAL REQUIREMENTS 11,892,944 4,989,080 6,903,865 42% 17% 28,543,166 11,784,593 16,758,573
NET (Resources - Requirements) * 8,166,708 16,304,700 8,137,991 18,343,612 18,343,612
a) Projection is the amount budgeted for FY 2009, as amended, for HBT payments in the operating funds.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 22 weeks of claims paid; YTD average is $207,767 per week.
d) State Assessment is paid in August and February. February is estimated to be $70,000
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
of FY
°A) Coll.
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,393,117 $2,636,885 $ 243,768 100% 110% $2,393,117 $2,636,885 i 243,768
Revenues
Property Taxes - Current 2,490,437 5,123,386 2,632,949 42% 86% a) 5,977,048 5,876,474 (100,574)
Property Taxes - Prior 23,604 75,236 51,632 42% 133% b) 56,650 96,500 39,850
State Reimbursement 9,167 12,880 3,713 42% 59% 22,000 22,000
Telephone User Tax 335,454 433,462 98,008 42% 54% 805,089 805,089
Data Network Reimb. 14,167 25,128 10,961 42% 74% 34,000 33,164 (836)
Jefferson County 9,160 27,703 18,543 42% 126% 21,985 27,703 5,718
User Fee 13,958 19,429 5,471 42% 58% 33,500 33,500
Contract Payments 29,167 58,983 29,816 42% 84% 70,000 70,000 -
Miscellaneous 3,438 3,265 (173) 42% 40% 8,250 8,250
Interest 20,833 35,107 14,274. 42% 70% 50,000 50,000
Interest on Unsegregated Tax 542 2,034 1,492 42% 156% 1,300 2,034 734
Total Revenues 2,949,927 5,816,613 2,866,686 42% 82% 7,079,822 7,024,714 (55,108)
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
5,343,044 8,453,499 3,110,455 42% 89% 9,472,939 9,661,599 188,660
% Exp.
1,553,344 1,392,587 160,757 42% 37% 3,728,025 3,728,025
369,262 276,743 92,519 42% 31% 886,229 886,229
100,000 100,000 42% 0% 240,000 240,000
55,000 55,000 42% 0% 132,000 132,000
54,167 54,167 42% 0% 130,000 130,000
1,815,285 1,815,285 42% n/a 4,356,685 - 4 356,685
3,947,058 1,669,330 2,277,728 42% 18% 9,472,939 5,116,254 4156,685
NET (Resources - Requirements) 1,395,986 6,784,169 5,388,183 - 4,545,345 4,545,345
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 1.7% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
Variance Over
(Under)
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335,419
216,866
552,285
RESOURCES:
Beg. Net Working Capital
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events
Special Events Revenues
Interest
Parking Fees
Storage
Camping at F & E
Horse Stall Rental
Concession % - Food
Rights (Signage, etc.)
Interfund Contract
Video Lottery
Total Receipts
Transfers In
TOTAL RESOURCES
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Year End
Budget Actual Variance FY % rColl. % Budget Projection Variance
$ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
11,000 3,000 (8,000) 42% 9% 35,000 27,000 (8,000)
3,086 3,086 42% 77% 4,000 7,086 3,086
1,500 298 (1,202) 42% 5% 6,000 4,798 (1,202)
2,000 140 (1,860) 42% 3% 5,000 3,140 (1,860)
282,000 164,586 (117,414) 42% 27% 610,000 492,587 (117,414)
3,330 1,938 (1,392) 42% 24% 8,000 6,608 (1,392)
- - 42% 0% 4,000 4,000
32,000 13,108 (18,892) 42% 20% 67,000 48,108 (18,892)
2,000 (2,000) 42% 0% 15,000 13,000 (2,000)
4,000 588 (3,412) 42% 1% 55,000 51,588 (3,412)
78,500 50,085 (28,415) 42% 18% 280,000 251,585 (28,415)
17,000 21,000 4,000 42% 22% 95,000 99,000 4,000
- - 42% 0% 45,000 45,000 -
10,000 - (10,000) 42% 0% 10,000 (10,000)
443,330 257,829 (179,385) 42% 21% 1,239,000 1,053,499 (185,501)
282,588 282,588 42% 45% 633,203 530,353 (102,850)
875,918 682,887 (186,915) 42% 34% 2,022,203 1,726,322 (295,881)
352,500
323,110
73,990
67,000
Exp.
335,419 17,081 42% 40% 846,075 828,994 17,081
216,866 106,244 42% 28% 775,739 690,729 85,010
73,990 - 42% 87% 85,064 85,064 -
42% 0% 45,000 45,000
67,000 42% 86% 78,000 78,000 -
- 42% n/a 192,325 192,325
816,600 693,275 123,325 42% 34% 2,022,203 1,682,787 339,416
59,318
(10,388) (63,590)
Accrued Revenue (Accounts Receivable):
Current Month Events
Prior Months
Total Accounts Receivable
25,000
16,560
41,560
43,535 43,535
Deposits Received for Future Events:
FY 2009:
December
January
February
March
April
May
June
FY 2010
FY 2011 & Beyond
TOTAL
2,655
1,450
2,200
9,250
5,252
2,250
2,400
8,665
34,700
58,822
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
November 2008
Budget
Actual
RESOURCES:
Beg. Net Working Capital $ $
Receipts:
Security & Traffic Reimb 5,000 3,000
Miscellaneous 10
Vending Machines
Telephone Fees - Events 2,000 -
Special Events Revenues 86,000 39,823
Interest 666 293
Parking Fees
Storage 12,000 3,641
Camping at F & E 2,000
Horse Stall Rental 4,000 -
Concession % - Food 41,000 25,000
Rights (Signage, etc.) 7,000
Interfund Contract
Video Lottery
Total Receipts 152,666 78,767 (73,899)
Variance
$
(2,000)
10
(2,000)
(46,177)
(373)
(8,359)
(2,000)
(4,000)
(16,000)
7,000
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES
152,666 78,767 (73,899)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 67,198 3,302
Materials and Services 64,622 38,543 26,079
Debt Service 73,990 73,990
Capital Outlay
Transfers Out
Contingency -
TOTAL REQUIREMENTS
NET (Resources - Requirements)
209,112 179,731 29,381
(56,446) (100,964) (44,518)
Deschutes County
Fair and Expo Center
Accounts Receivable
November 30, 2008
Current Month
Food & Beverage Estimate
Total Current Month
25,000.00
25,000.00
Prior Months:
October, 2008
Food & Beverage 9,934.15
KRDM Dance 1,002.00
August, 2008
White Stallion Productions 4,509.00
April, 2006
NW Expo & Trade show 1,115.00
Total Prior Months 16,560.15
Total Accrued Revenue as of November 30, 2008 41,560.15
• Occupancy
• Occupancy
RV Park Fees
Actual Received:
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RV Park - Fund 601
Statement of Financial Operating Data
Five Months Ended November 30, 2008
Year to Date
Budget
Actual
Variance
FY %j Coil. %
RESOURCES:
Beg. Net Working Capital $ - $ $ - 100% n/a
Revenues
RV Park Fees < 31 Days 114,583 36,608 (77,975) 42% 13%
RV Park Fees > 30 Days - 6,500 6,500 42% n/a
Tent Space Rental - 560 560 42% n/a
Washer / Dryer 250 671 421 42% 112%
Vending Machines 125 (125) 42% 0%
Interest on Investments 306 306 42% n/a
Cancellation Fees - 198 198 42% n/a
Total Revenues 114,958 44,843 (70,115) 42% 16%
Transfers In -Fund 130
Transfers In -Fund 618
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Materials & Services
Debt Service
Transfers Out - Gen Fund
Contingency
140,000 140,000 42% 76%
42% 0%
114,958 184,843 69,885 42% 39%
41,179 31,949
157,769 157,769
19,821
Exp. %
9,230 42% 32%
- 42% 57%
42% 0%
19,821 42% n/a
a) 275,000
600
300
175,000
6,500
560
671
300
500 500
198 198
(100 000)
6 500
560
71
275,900 183,729 (92,171)
185,000 185,000
b) 11,000
11,000)
471,900 368,729 (103,171)
98,830
275,499
50,000
47,571
98,830
275,499
-
50,000
- 47,571
TOTAL REQUIREMENTS 218,769 189,718 29,051 42% 40% 471,900 374,329 97,571
NET (Resources - Requirements) (103,811) (4,875) 98,936 - (5,600) (5,60A
a) Actual is approximately 1,365 space rentals. ( $36,608 + $6,500 + $560) / $32
With 106 spaces and 153 days through Nov 30, 16,218 spaces were available.
Update to projection will be provided on December 31, 2008 report.
b) Budgeted transfer based on assumption RV Park operations for FY 2008 woul
Transfer will not be made.
= 1,365)
Occupancy through Nov 30 was 8.4°
d have been profitable.
Year End
Budget
Projection
Variance
a) 275,000
600
300
175,000
6,500
560
671
300
500 500
198 198
(100 000)
6 500
560
71
275,900 183,729 (92,171)
185,000 185,000
b) 11,000
11,000)
471,900 368,729 (103,171)
98,830
275,499
50,000
47,571
98,830
275,499
-
50,000
- 47,571
TOTAL REQUIREMENTS 218,769 189,718 29,051 42% 40% 471,900 374,329 97,571
NET (Resources - Requirements) (103,811) (4,875) 98,936 - (5,600) (5,60A
a) Actual is approximately 1,365 space rentals. ( $36,608 + $6,500 + $560) / $32
With 106 spaces and 153 days through Nov 30, 16,218 spaces were available.
Update to projection will be provided on December 31, 2008 report.
b) Budgeted transfer based on assumption RV Park operations for FY 2008 woul
Transfer will not be made.
= 1,365)
Occupancy through Nov 30 was 8.4°
d have been profitable.
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
TOTAL REQUIREMENTS
Deschutes County
Bethlehem Inn (Fund 128)
November 30, 2008
Year to Date
Budget
Actual
Variance
FY % I Coll. %
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
17% 0% 2,700,000 2,700,000
17% 0% 2,700,000 2,700,000
(2,600,000) (2,619,549) (19,549) 17% -2620% 100,000 80,451 (19,54+)
Exp. %
34,993 (34,993) 17% 35%
34,993 (34,993) 17% 35%
NET (Resources - Requirements) (2,600,000) (2,654,542) (54,542)
100,000 100,000
100,000 100,000
* (19,549) (19,549)
Year End
Budget
Projection
Varianci
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
17% 0% 2,700,000 2,700,000
17% 0% 2,700,000 2,700,000
(2,600,000) (2,619,549) (19,549) 17% -2620% 100,000 80,451 (19,54+)
Exp. %
34,993 (34,993) 17% 35%
34,993 (34,993) 17% 35%
NET (Resources - Requirements) (2,600,000) (2,654,542) (54,542)
100,000 100,000
100,000 100,000
* (19,549) (19,549)
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
12/30/20118
Jul
Aug f
Sep Oct
Nov
Dec
YTD Total
Tammy Baney
Conf/Sem & Educ/Training
j
-
-
2,300
-
314 -
-
2,614
Travel Meals
-
-
- -
40 1
40
Accommodations
-
-
- 238 t -
363 ',
600
Airfare
-
-
-
- - - ,
-
-
Mileage reimbursement
74
i -
- 278 117
453
923
Ground Transport
-
91 - -
24 1
115
Total Baney
-
74
2,391
830
117 1
880 !
4,292
Mike Daly
Conf/Sem & Educ/Training
-
-
26 360 -
-
386
Travel Meals
-
396
- 12
-
29 '
437
Accommodations
-
--
T 540
141
-
680
Airfare
-
-
- -
-
-
-
- 1,074
Mileage reimbursement
-
82
-242
420
331
Ground Transport
-
44
- - -
15
59
Total Daly
t
522
26 1,154
561
374
2,636
Dennis Luke
Conf/Sem & Educ/Training
-
--
-
26 219
-
-
245
Travel Meals
- - 25
66 1
91
Accommodations
-
--
429 98
15 ,
542
Airfare
-
-
-
- -
-
-
Mileage reimbursement
85
137 L 246 239
228 '
935
Ground Transport
-
- - -
-
-
Total Luke
-
85
163 895 362
308 1
1,813
Alan Unger
Conf/Sem & Educ/Training
1
-
-
- - -
-
-
Travel Meals
-
-
-
- -
-
-
-
Accommodations
-
-
-
-
-
_
Airfare
-
-
- -
-
- '
-
Mileage reimbursement
-
-
- -
-
-
-
Ground Transport
-
-
- -
-
-
-
Total Other
-
-
- fi - -
-
-
Total - BOCC Department
Conf/Sem & Educ/Training
-
-
2,352 ! 893 -
-
3,245
Travel Meals
-
396
- 12
25
134
568
Accommodations
-
-
- 1,207
- -
238
-
378
-
1,823
-
Airfare
-
-
Mileage Reimbursement
241
137 766
776
-
l 1,011
39--
2,931
174
Ground Transport
44
91 -
Total - BOCC Department
-
681
2,580
2,879 1,039
! 1,563
8,742
FY 2009 Budget
21,250
I
�
,
12/30/20118
DECEMBER
SMTWT F S
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
Deschutes County, OR
Full Faith & Credit Obligations, Series 2009
TENTATIVE (subject to market conditions)
JANUARY
SMTWT F S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
FEBRUARY
SMTWT F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29
Responsible Parties
County Deschutes County
BC K&L Gates
FA Western Fin Grp
OS Editor - NW Resources
UW Piper Jaffray
WG Working Croup
Date
Task Description
Responsible
Parties
Mon -Dec -22 Circulate update POS/send to Moody's and insurers FA
Mon -Dec -29 Circulate updated legal documents for POS BC
Mon -Dec -29 Final comments on POS/legal docs/BPA NG
Fri -Jan -2 Form 1 update to MDAC FA
Tue-Jan-6 Receive rating FA
Tue-Jan-6 Circulate final legal documents to include in POS , circulate draft Bond Purchase BC
Agreeement (BPA)
Wed -Jan -7 Final typing of POS/ Distribute POS (include Treasury) FA/UW
Tue-Jan-13 Comments on BPA due tAIG
Wed -Jan -14 PRE -PRICE IN PORTLAND PM County/FA/UW
Thu -Jan -15 PRICE IN PORTLAND AM, Sign BPA County/FA/UW
Fri -Jan -16 Form 2 to MDAC; finalize OS FA
Mon -Jan -19 Final OS to printer FA
Tue-Jan-20 Distribute Final OS (include Treasury) FA
Thu -Jan -29 CLOSING WG
Updated 12/17/2008