HomeMy WebLinkAboutFinance UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
January 26, 2009
(1) Monthly Investment Report
(2) December Financials
D eschutes ount
t'II$ 11200:
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Investment Income
Fiscal Year 2008-09 J
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$ 328,635 $ 1,843,878
Total Investment Income 328,635 1,843,878
Less Fee: 5% of Invest. Income (16,432) (92,194)
Investment Income - Net $ 312,203 $ 1,751,684
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Investments By County Function
General $139,348,800
Total Investments $139,348,800
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Memorandum
Date: January 16, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find December 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
Six Months Ended December 31, 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 9,710,750 17,045,676 7,334,926 50% 88% a) 19,421,500 19,338,500 (83,000)
Gen. Rev. - excl. Taxes 1,312,095 1,658,387 346,292 50% 63% b) 2,624,189 2,797,189 173,000
Assessor 430,645 561,099 130,454 50% 65% c) 861,290 1,011,290 150,000
County Clerk 857,806 554,167 (303,639) 50% 32% d) 1,715,612 1,065,612 (650,000)
BOPTA 6,549 9,012 2,463 50% 69% c) 13,098 15,598 2,500
District Attorney 178,237 156,062 (22,175) 50% 44% 356,474 356,474
Finance/Tax 99,673 126,336 26,663 50% 63% c) 199,346 234,346 35,000
Veterans 35,000 35,727 727 50% 51% 70,000 70,000
Property Management 51,040 51,047 7 50% 50% 102,080 102,080
Grant Projects 1,000 996 (4) 50% 50% 2,000 2,000
Total Revenues 12,682,795 20,198,509 7,515,714 50% 80% 25,365,589 24,993,089 (372,500)
TOTAL RESOURCES 18,732,795 26,659,942 7,927,147 50% 85% 31,415,589 31,454,522 38,933
REQUIREMENTS:
Expenditures
Assessor 1,827,046 1,647,577 179,469 50% 45% e) 3,654,092 3,454,092 200,000
County Clerk 769,626 746,792 22,834 50% 49% 1,539,252 1,539,252
BOPTA 30,912 28,573 2,339 50% 46% 61,823 61,823
District Attorney 2,407,631 2,242,230 165,401 50% 47% e) 4,815,262 4,715,262 100,000
Finance/Tax 394,520 391,830 2,690 50% 50% 789,040 789,040
Veterans 118,483 115,775 2,708 50% 49% 236,965 236,965
Property Management 127,216 122,053 5,163 50% 48% 254,431 254,431
Grant Projects 53,392 51,422 1,970 50% 48% 106,784 106,784
Non -Departmental 578,611 424,740 153,871 50% 37% 1,157,222 1,157,222
Contingency 2,727,582 2,727,582 50% n/a f) 5,455,164 - 5,455,164
9,035,019 5,770,992 3,264,027 50% 32% 18,070,035 12,314,871 5,755,164
Transfers Out 6,609,044 6,780,144 (171,100) 50% 51% 13,218,088 13,218,088
Exp. %
TOTAL REQUIREMENTS 15,644,063 12,551,136 3,092,927 50% 40% 31,288,123 25,532,959 5,755,164
NET (Resources - Requirements) 3,088,732 14,108,806 11,020,074 ** 127,466 5,921,563 5,794,097
* 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 Nov. Current analysis indicates a minor (.4%) variance from budget.
b) Additional PILT receipt from Federal government.
c) A & T Grant (received quarterly) will exceed the amount budgeted.
d) Based on six 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 $450,219 net 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 )ut
for Crime Prevention (Fund 115), (3) $127,466 of appropriation transferred to Fund 115, (4) $200,000 to Transfers Out for C: DD and
(5) $15,328 Transfer In from Fund 170.
** 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
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149
Revenues
Federal Grants
State Miscellaneous
SB #1065 -Court Assess. 32,000
Discovery Fee 8,000
Food Subsidy 19,500
Juvenile Crime Prevention 182,086
Inmate/Prisoner Housing 30,000
Inmate Commissary Fees 250
Contract Payments 171,848
Miscellaneous 150
MIP Diversion Fees 800
Interest on Investments 15,000
Leases 6,300
Grants - Private
Crime Prevention Services
Level 7 45,000
Total Revenues
92,538
Transfers In -General Fund
TOTAL RESOURCES
$ 71,149 100%
107% $1,090,000 $1,161,149 $ 71,149
89,357 (3,181) 50% 48% a)c) 185,075
50% n/a a)
27,638 (4,362) 50% 43% 64,000
7,782 (218) 50% 49% 16,000
12,100 (7,400) 50% 31% b) 39,000
94,443 (87,643) 50% 26% c) 364,171
33,180 3,180 50% 55% 60,000
205 (45) 50% 41% 500
152,483 (19,365) 50% 44% d) 343,696
354 204 50% 118% 300
340 (460) 50% 21% 1,600
20,649 5,649 50% 69% 30,000
2,997 (3,303) 50% 24% e) 12,600
70 70 50% n/a
2,148 2,148 50% n/a
20,000 (25,000) 50% 22% c)f) 90,000
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
164,518
53,714 53,714
64,000
20,000 4,000
39,000
377,770 13,599
60,000
500
248,000
354
1,000
36,000
5,500
70
19,700
80,000
(20, 557)
(95,696)
54
(600)
6,000
(7,100)
70
19,700
(10,000)
603,472 463,747 (139,725) 50% 38% 1,206,942 1,170,126 (36,816)
3,003,920
4,697, 392
1,464, 257
Materials and Services 821,931
Capital Outlay 50
Juvenile Resource Center
Personal Services 1,447,188
Materials and Services 103,787
Capital Outlay 50
Contingency 315,130
TOTAL REQUIREMENTS
NET (Resources - Requirements)
3,003,920 0 50% 50% 6,007,840 6,007,840
4,628,816 (68,576) 50% 56% 8,304,782 8,339,116 34,334
1,453,504
712,819
Exp. %
10,753 50% 50% g) 2,928,514 2,918,000
109,112 50% 43% 1,643,861 1,515,000
50 50% 0% 100
1,251,895 195,293 50%
99,009 4,778 50%
- 50 50%
- 315,130 50%
43% g) 2,894,375
48% 207,573
0% 100
n/a 630,259
2,630,000
185,000
10,514
128,861
100
264,375
22,573
100
630,259
4,152,393 3,517,227 635,166 50% 42% 8,304,782 7,248,000 1,056,782
544,999 1,111,589 566,590 - 1,091,116 1,091,116
a) Projection of Federal Grants reduced for budgeted amount to be recorded in State Miscellaneous and increased for Federal
Grant revenue for FY 07-08 requests paid in FY 08-09.
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 Tess 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
107% $1,090,000 $1,161,149 $ 71,149
89,357 (3,181) 50% 48% a)c) 185,075
50% n/a a)
27,638 (4,362) 50% 43% 64,000
7,782 (218) 50% 49% 16,000
12,100 (7,400) 50% 31% b) 39,000
94,443 (87,643) 50% 26% c) 364,171
33,180 3,180 50% 55% 60,000
205 (45) 50% 41% 500
152,483 (19,365) 50% 44% d) 343,696
354 204 50% 118% 300
340 (460) 50% 21% 1,600
20,649 5,649 50% 69% 30,000
2,997 (3,303) 50% 24% e) 12,600
70 70 50% n/a
2,148 2,148 50% n/a
20,000 (25,000) 50% 22% c)f) 90,000
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
164,518
53,714 53,714
64,000
20,000 4,000
39,000
377,770 13,599
60,000
500
248,000
354
1,000
36,000
5,500
70
19,700
80,000
(20, 557)
(95,696)
54
(600)
6,000
(7,100)
70
19,700
(10,000)
603,472 463,747 (139,725) 50% 38% 1,206,942 1,170,126 (36,816)
3,003,920
4,697, 392
1,464, 257
Materials and Services 821,931
Capital Outlay 50
Juvenile Resource Center
Personal Services 1,447,188
Materials and Services 103,787
Capital Outlay 50
Contingency 315,130
TOTAL REQUIREMENTS
NET (Resources - Requirements)
3,003,920 0 50% 50% 6,007,840 6,007,840
4,628,816 (68,576) 50% 56% 8,304,782 8,339,116 34,334
1,453,504
712,819
Exp. %
10,753 50% 50% g) 2,928,514 2,918,000
109,112 50% 43% 1,643,861 1,515,000
50 50% 0% 100
1,251,895 195,293 50%
99,009 4,778 50%
- 50 50%
- 315,130 50%
43% g) 2,894,375
48% 207,573
0% 100
n/a 630,259
2,630,000
185,000
10,514
128,861
100
264,375
22,573
100
630,259
4,152,393 3,517,227 635,166 50% 42% 8,304,782 7,248,000 1,056,782
544,999 1,111,589 566,590 - 1,091,116 1,091,116
a) Projection of Federal Grants reduced for budgeted amount to be recorded in State Miscellaneous and increased for Federal
Grant revenue for FY 07-08 requests paid in FY 08-09.
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 Tess 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
Six Months Ended December 31, 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
10,010,751
6,183,910
$ 138,600
8,327,475
5,639,262
27,463
$ 138,600 100%
16,194,661
TOTAL RESOURCES 16,194,661
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division
Civil
Automotive/Communications
Investigations/Evidence
Patrol/Civil/Comm Supp
Records
Adult Jail
Court Security
Emergency Services
Special Services Division
Regional Work Center
Training Division
Non -Departmental
Contingency
1,120,653
592,366
653,733
855,401
3,898,973
332,853
4,931,254
107,568
87,712
637,818
1,329,399
121,390
21,863
1,478,683
13,994,199
14,132,800
996,633
533,922
697,998
826,086
3,823,034
339,937
4,431,980
100,035
82,535
738,504
1,238,410
110,799
21,863
Transfers Out 25,000 25,000
n/a $ - $ 138,600 $ 138,600
(1,683,276) 50% 42% a) 20,021,501 17,538,109 :2,483,392)
(544,648) 50% 46% a) 12,367,820 11,139,347 :1,228,473)
27,463 50% n/a 27,463 27,463
(2,200,462) 50% 43% 32,389,321 28,704,919 (3,684,402)
(2,061,861) 50% 44% 32,389,321 28,843,519 (3,545,802)
124,020
58,444
(44,265)
29,315
75,939
(7,084)
499,274
7,533
5,177
(100,686)
90,989
10,591
1,478,683
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
Exp. %
44% b)
45% c)
53% d)
48% e)
49% f)
51%
45% g)
46%
47%
58%
47% h)
46%
50%
n/a
- 50% 50%
TOTAL REQUIREMENTS 16,194,666 13,966,736
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,275,636
2,658,798
242,780
43,725
2,957,365
2,196,306 45,000
1,144,729 40,000
1,292,364 15,100
1,656,801 54,000
7,597,946 200,000
665,605 100
9,462,507 400,000
215,035 100
175,324 100
1,275,636
2,658,798
242,680 100
43,725
- 2,957,365
50,000 50,000
2,227,930 50% 43% 32,389,321 28,677,456 3,711,865
NET (Resources - Requirements) (5) 166,064 166,069 166,063 166,063
Year End
Budget
Projection
Variance
n/a $ - $ 138,600 $ 138,600
(1,683,276) 50% 42% a) 20,021,501 17,538,109 :2,483,392)
(544,648) 50% 46% a) 12,367,820 11,139,347 :1,228,473)
27,463 50% n/a 27,463 27,463
(2,200,462) 50% 43% 32,389,321 28,704,919 (3,684,402)
(2,061,861) 50% 44% 32,389,321 28,843,519 (3,545,802)
124,020
58,444
(44,265)
29,315
75,939
(7,084)
499,274
7,533
5,177
(100,686)
90,989
10,591
1,478,683
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
Exp. %
44% b)
45% c)
53% d)
48% e)
49% f)
51%
45% g)
46%
47%
58%
47% h)
46%
50%
n/a
- 50% 50%
TOTAL REQUIREMENTS 16,194,666 13,966,736
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,275,636
2,658,798
242,780
43,725
2,957,365
2,196,306 45,000
1,144,729 40,000
1,292,364 15,100
1,656,801 54,000
7,597,946 200,000
665,605 100
9,462,507 400,000
215,035 100
175,324 100
1,275,636
2,658,798
242,680 100
43,725
- 2,957,365
50,000 50,000
2,227,930 50% 43% 32,389,321 28,677,456 3,711,865
NET (Resources - Requirements) (5) 166,064 166,069 166,063 166,063
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriffs Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Six Months Ended December 31, 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
16,194,661 13,994,199 (2,200,462) 50% 43% 32,389,321 28,704,919 (3,684,402)
16,194,661 14,132,800 (2,061,861) 50% 44% 32,389,321 28,843,519 (3,545,802)
Exp.
Personnel 573,063 557,232 15,831 50% 49% 1,146,126 1,126,126 20,000
Materials & Services 411,340 413,343 (2,003) 50% 50% 822,680 822,680
Capital Outlay 136,250 26,058 110,192 50% 10% 272,500 247,500 25,000
Total Sheriffs Services 1,120,653 996,633 124,020 2,241,306 2,196,306 45,000
Civil
Personnel 544,409 508,696 35,713 50% 47% 1,088,818 1,048,818 40,000
Materials & Services 32,090 25,226 6,864 50% 39% 64,179 64,179
Capital Outlay 15,866 15,866 50% 0% 31,732 31,732
Total Civil 592,365 533,922 58,443 1,184,729 1,144,729 40,000
Automotive/Communications
Personnel 192,725 165,936 26,789 50% 43% 385,449 370,449 15,000
Materials & Services 460,958 532,062 (71,104) 50% 58% 921,915 921,915
Capital Outlay 50 50 50% 0% 100 - 100
Total Automotive/Communications 653,733 697,998 (44,265) 1,307,464 1,292,364 15,100
Investigations/Evidence
Personnel 715,760 694,529 21,231 50% 49% 1,431,519 1,431,519
Materials & Services 127,641 108,247 19,394 50% 42% 255,282 201,282 54,000
Capital Outlay 12,000 23,310 (11,310) 50% 97% 24,000 24,000 -
TotalInvestigations/Evidence 855,401 826,086 29,315 1,710,801 1,656,801 54,000
Patrol/CiviVComm Support
Personnel 3,458,279 3,224,118 234,161 50% 47% 6,916,557 6,716,557 200,000
Materials & Services 270,655 281,701 (11,046) 50% 52% 541,309 541,309
Capital Outlay 170,040 317,215 (147,175) 50% 93% 340,080 340,080 -
Total Patrol/Civil/Comm Supp 3,898,974 3,823,034 75,940 7,797,946 7,597,946 200,000
Records
Personnel 291,123 289,957 1,166 50% 50% 582,246 582,246
Materials & Services 41,680 49,980 (8,300) 50% 60% 83,359 83,359
Capital Outlay 50 50 50% 0% 100 - 100
Total Records 332,853 339,937 (7,084) 665,705 665,605 100
Adult Jail
Personnel 3,758,195 3,471,330 286,865 50% 46% 7,516,390 7,216,390 300,000
Materials & Services 682,559 562,460 120,099 50% 41% 1,365,117 1,365,117
Capital Outlay 490,500 398,190 92,310 50% 41% 981,000 881,000 100,000
Total Adult Jail 4,931,254 4,431,980 499,274 9,862,507 9,462,507 400,000
Court Security
Personnel 99,753 97,158 2,595 50% 49% 199,506 199,506
Materials & Services 7,765 2,877 4,888 50% 19% 15,529 15,529
Capital Outlay 50 - 50 50% 0% 100 - 100
Total Transport/Court Security 107,568 100,035 7,533 215,135 215,035 100
Emergency Services
Personnel 79,266 78,048 1,218 50% 49% 158,532 158,532
Materials & Services 8,396 4,487 3,909 50% 27% 16,792 16,792
Capital Outlay 50 - 50 50% 0% 100 100
Total Emergency Services 87,712 82,535 5,177 175,424 175,324 100
Special Services
Personnel 408,282 410,197 (1,915) 50% 50% 816,563 816,563
Materials & Services 86,464 66,888 19,576 50% 39% 172,928 172,928
Capital Outlay 143,073 261,419 (118,346) 50% 91% 286,145 286,145
Total Special Services 637,819 738,504 (100,685) 1,275,636 1,275,636
Regional Work Center
Personnel 1,085,760 1,118,742 (32,982) 50% 52% 2,171,520 2,246,520 (75,000)
Materials & Services 227,639 96,674 130,965 50% 21% 455,278 380,278 75,000
Capital Outlay 16,000 22,994 (6,994) 50% 72% 32,000 32,000 -
Total Regional Work Center 1,329,399 1,238,410 90,989 2,658,798 2,658,798
Training
Personnel 96,696 92,521 4,175 50% 48% 193,391 193,391
Materials & Services 24,645 18,278 6,367 50% 37% 49,289 49,289
Capital Outlay 50 50 50% 0% 100 100
Total Training 121,391 110,799 10,592 242,780 242,680 100
Non -Departmental
Materials & Services 21,863 21,863 50°J° 50% 43,725 43,725
Transfers Out 25,000 25,000 50% 50% 50,000 50,000 -
Contingency 1,478,683 1,478,683 50% n/a 2,957,365 2,957,365
Total Non -Departmental 1,525,546 46,863 1,478,683 3,051,090 93,725 2,957,365
Total Requirements 16,194,668 13,966,736 2,227,932 50% 43% 32,389,321 28,677,456 3,711,865
NET (Resources - Requirements)
(7) 166,064 166,071 166,063 166,063
Sheriff Notes
Statement of Financial Operating Data
Six Months Ended December 31, 2008
a) IGA with Countywide & Rural Law Enforcement Districts based on actual costs and payment
is adjusted to actual quarterly. Actual 1st and 2nd quarter expenditures were Tess than budgeted.
Actual expenditures for FY 2009 are projected to be less than budgeted.
b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects and one open.
position which has been filled. Expenditures for capital software will be less than planned for the year.
c) Personnel expenditures in Civil will be 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 timing of budget and actual purchase
of material and services for new car preparation. Personnel expenses will end the year below
plan due to an open position which was filled in the 2nd quarter.
e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed.
f) Personnel expenditures in Patrol will be Tess than budget by approximately $200,000 for the
year due to unfilled budgeted employee positions.
g)
Adult Jail year-to-date variance is due to delays in filling open positions. Also capital
expenditures for the jail control panel system project will be incurred later in the year and will
be less than planned, The delays in hiring and lower capital expenditures will result in the
Adult Jail to end the year $400,000 below budget.
h) Work Center year-to-date variance due to timing of expenditures for inmate Addictions
Treatment programs and other expenses related to inmate population.
RESOURCES:
Beg. Net Working Capital
Revenues
Sheriff 701
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
CoII. %
$2,560,294 $ 2,611,374 $ 51,080 50%
nla
$ 2,560,294
$ 2,611,374
$ 51,080
Tax Revenues - Current 7,284,296 12,567,394 5,283,098 50% 86% a) 14,568,591 14,206,458 (362,133)
Tax Revenues - Prior 134,726 392,387 257,661 50% 146% b) 269,452 447,800 178,348
Federal Grants 10,000 35,354 25,354 50% n/a 20,000 20,000
State Grant 22,578 35,105 12,527 50% 78% 45,156 45,156
Transp. of State Wards 2,500 (2,500) 50% 0% 5,000 5,000
SB 1145 967,910 967,910 (0) 50% 50% 1,935,819 1,935,819
Des Cty Court Security 64,500 64,302 (198) 50% 50% 129,000 129,000
Des Cty Juvenile Contract 12,000 904 (11,096) 50% 4% 24,000 24,000
Transport - 2,365 2,365 50% n/a 2,365 2,365
Title III Reimbursement - - 50% n/a c) 75,000 75,000
DC Fair & Expo Center 5,415 5,415 50% n/a 5,415 5,415
Local Gov't Pmts 2,235 2,235 50% n/a 2,235 2,235
Inmate Commissary Fees 30,000 20,383 (9,617) 50% 34% 60,000 60,000 -
Work Center Work Crews 75,000 17,760 (57,240) 50% 12% d) 150,000 75,000 (75,000)
Concealed Handgun Classes 800 1,225 425 50% n/a 1,600 1,600
Soc Sec Incentive -Fed 2,000 3,200 1,200 50% 80% 4,000 4,000
Miscellaneous 250 1,342 1,092 50% 268% 500 4,026 3,526
Oregon Mentors 214 214 50% n/a - 500 500
Medical Services Reimb 6,000 5,437 (563) 50% 45% 12,000 12,000
Restitution 525 254 (271) 50% 24% 1,050 1,050
Sheriff Fees 76,808 76,276 (532) 50% 50% 153,615 153,615
Interest 22,500 32,291 9,791 50% 72% 45,000 45,000
Interest on Unsegregated 1,800 5,394 3,594 50% 150% 3,600 10,600 7,000
Rentals 16,411 51,883 35,472 50% 158% e) 32,824 62,824 30,000
Donations 48 48 50% n/a 48 48
Total Revenues 8,730,604 14,289,078 5,558,474 50% 82% 17,461,207 17,328,511 (132,696)
TOTAL RESOURCES 11,290,898 16,900,451 5,609,553 50% 84% 20,021,501 19,939,885 (81,616)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 10,010,752 8,327,475 1,683,277 50% 42% f) 20,021,501 17,538,109 2,483,392
Exp. %
TOTAL REQUIREMENTS 10,010,752 8,327,475 1,683,277 50% 42% 20,021,501 17,538,109 2,483,392
NET (Resources - Requirements)
1,280,146 8,572,977 7,292,831 - 2,401,776 2,401,776
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) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
d) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
e) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
f) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters
were less than budgeted.
Year End
Budget
Pection
Variance
$ 2,560,294
$ 2,611,374
$ 51,080
Tax Revenues - Current 7,284,296 12,567,394 5,283,098 50% 86% a) 14,568,591 14,206,458 (362,133)
Tax Revenues - Prior 134,726 392,387 257,661 50% 146% b) 269,452 447,800 178,348
Federal Grants 10,000 35,354 25,354 50% n/a 20,000 20,000
State Grant 22,578 35,105 12,527 50% 78% 45,156 45,156
Transp. of State Wards 2,500 (2,500) 50% 0% 5,000 5,000
SB 1145 967,910 967,910 (0) 50% 50% 1,935,819 1,935,819
Des Cty Court Security 64,500 64,302 (198) 50% 50% 129,000 129,000
Des Cty Juvenile Contract 12,000 904 (11,096) 50% 4% 24,000 24,000
Transport - 2,365 2,365 50% n/a 2,365 2,365
Title III Reimbursement - - 50% n/a c) 75,000 75,000
DC Fair & Expo Center 5,415 5,415 50% n/a 5,415 5,415
Local Gov't Pmts 2,235 2,235 50% n/a 2,235 2,235
Inmate Commissary Fees 30,000 20,383 (9,617) 50% 34% 60,000 60,000 -
Work Center Work Crews 75,000 17,760 (57,240) 50% 12% d) 150,000 75,000 (75,000)
Concealed Handgun Classes 800 1,225 425 50% n/a 1,600 1,600
Soc Sec Incentive -Fed 2,000 3,200 1,200 50% 80% 4,000 4,000
Miscellaneous 250 1,342 1,092 50% 268% 500 4,026 3,526
Oregon Mentors 214 214 50% n/a - 500 500
Medical Services Reimb 6,000 5,437 (563) 50% 45% 12,000 12,000
Restitution 525 254 (271) 50% 24% 1,050 1,050
Sheriff Fees 76,808 76,276 (532) 50% 50% 153,615 153,615
Interest 22,500 32,291 9,791 50% 72% 45,000 45,000
Interest on Unsegregated 1,800 5,394 3,594 50% 150% 3,600 10,600 7,000
Rentals 16,411 51,883 35,472 50% 158% e) 32,824 62,824 30,000
Donations 48 48 50% n/a 48 48
Total Revenues 8,730,604 14,289,078 5,558,474 50% 82% 17,461,207 17,328,511 (132,696)
TOTAL RESOURCES 11,290,898 16,900,451 5,609,553 50% 84% 20,021,501 19,939,885 (81,616)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 10,010,752 8,327,475 1,683,277 50% 42% f) 20,021,501 17,538,109 2,483,392
Exp. %
TOTAL REQUIREMENTS 10,010,752 8,327,475 1,683,277 50% 42% 20,021,501 17,538,109 2,483,392
NET (Resources - Requirements)
1,280,146 8,572,977 7,292,831 - 2,401,776 2,401,776
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) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
d) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
e) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
f) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters
were less than budgeted.
RESOURCES:
Beg. Net Working Capital
Revenues
Sheriff 702
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 1,169,561 $ 1,178,512 $
8,951 50%
n/a
$ 1,169,561
$ 1,178,512
$ 8,951
Tax Revenues - Current 3,548,417 6,147,702 2,599,285 50% 87% a) 7,096,836 6,949,467 (147,369)
Tax Revenues - Prior 64,393 219,071 154,678 50% 170% b) 128,785 232,400 103,615
Federal Grants 14,250 13,135 (1,115) 50% 46% 28,500 28,500 -
US Forest Service 36,000 25,125 (10,875) 50°l0 35% 72,000 72,000
State Grant 39,696 45,571 5,875 50% 57% 79,392 79,392
SB #1065 Court Assessment 33,500 27,638 (5,862) 50% 41% 67,000 67,000
Marine Board License Fee 49,472 (49,472) 50% 0% c) 98,944 98,944
Narcotic Task Force 55,000 27,500 (27,500) 50% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 107,490 (107,490) 50% 0% e) 214,980 214,980
Des Cty Transient Room Tax 1,217,510 1,217,510 (0) 50% 50% 2,435,020 2,435,020
Des Cty Other Grant 63,084 - (63,084) 50% 0% f) 126,167 126,167
City of Sisters 196,628 200,007 3,379 50% 51% 393,255 393,255
Des Cty Tax/Fin Contract 1,375 860 (515) 50% 31% 2,750 2,750
Des Cty CDD Contract 27,183 27,182 (2) 50% 50% 54,365 54,365
Des Cty Solid Waste Cntrt 27,183 27,182 (2) 50% 50% 54,365 54,365
Des Cty Clerk/Election 1,500 2,026 526 50% 68% 3,000 3,000
Security & Traffic Reimb 13,000 1,316 (11,684) 50% 5% 26,000 26,000
Seat Belt Program 3,000 4,250 1,250 50% 71% 6,000 6,000
Miscellaneous 1,250 5,722 4,472 50% n/a 2,500 13,655 11,155
Sheriff Fees 2,500 3,335 835 50% n/a 5,000 5,000
Court Fines & Fees 42,500 56,134 13,634 50% 66% 85,000 85,000
Impound Fees 37,500 34,600 (2,900) 50% 46% 75,000 75,000
Interest 15,000 7,172 (7,828) 50% 24% 30,000 30,000
Interest on Unsegregated 1,200 2,638 1,438 50% 110% 2,400 5,400 3,000
Grants - Private - 6,000 6,000 50% n/a - 6,000 6,000
Sale of Equip & Material 500 4,180 3,680 50% 418% 1,000 4,180 3,180
Total Revenues 5,599,131 8,105,857 2,506,726 50% 72% 11,198,259 11,095,340 (102,919)
TOTAL RESOURCES
6,768,692 9,284,368 2,515,676 50% 75% 12,367,820 12,273,852 (93,968)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 6,183,910
Exp. %
5,639,262 544,648 50% 46% g) 12,367,820 11,139,347 1,228,473
TOTAL REQUIREMENTS 6,183,910 5,639,262 544,648 50% 46% 12,367,820 11,139,347 1,228,473
NET (Resources - Requirements)
584,782 3,645,106 3,060,324 - 1,134,505 1,134,505
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1% variance from 1 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 1st and 2nd q garters
were Tess than budgeted.
Year End
Budget
Projection
Variance
$ 1,169,561
$ 1,178,512
$ 8,951
Tax Revenues - Current 3,548,417 6,147,702 2,599,285 50% 87% a) 7,096,836 6,949,467 (147,369)
Tax Revenues - Prior 64,393 219,071 154,678 50% 170% b) 128,785 232,400 103,615
Federal Grants 14,250 13,135 (1,115) 50% 46% 28,500 28,500 -
US Forest Service 36,000 25,125 (10,875) 50°l0 35% 72,000 72,000
State Grant 39,696 45,571 5,875 50% 57% 79,392 79,392
SB #1065 Court Assessment 33,500 27,638 (5,862) 50% 41% 67,000 67,000
Marine Board License Fee 49,472 (49,472) 50% 0% c) 98,944 98,944
Narcotic Task Force 55,000 27,500 (27,500) 50% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 107,490 (107,490) 50% 0% e) 214,980 214,980
Des Cty Transient Room Tax 1,217,510 1,217,510 (0) 50% 50% 2,435,020 2,435,020
Des Cty Other Grant 63,084 - (63,084) 50% 0% f) 126,167 126,167
City of Sisters 196,628 200,007 3,379 50% 51% 393,255 393,255
Des Cty Tax/Fin Contract 1,375 860 (515) 50% 31% 2,750 2,750
Des Cty CDD Contract 27,183 27,182 (2) 50% 50% 54,365 54,365
Des Cty Solid Waste Cntrt 27,183 27,182 (2) 50% 50% 54,365 54,365
Des Cty Clerk/Election 1,500 2,026 526 50% 68% 3,000 3,000
Security & Traffic Reimb 13,000 1,316 (11,684) 50% 5% 26,000 26,000
Seat Belt Program 3,000 4,250 1,250 50% 71% 6,000 6,000
Miscellaneous 1,250 5,722 4,472 50% n/a 2,500 13,655 11,155
Sheriff Fees 2,500 3,335 835 50% n/a 5,000 5,000
Court Fines & Fees 42,500 56,134 13,634 50% 66% 85,000 85,000
Impound Fees 37,500 34,600 (2,900) 50% 46% 75,000 75,000
Interest 15,000 7,172 (7,828) 50% 24% 30,000 30,000
Interest on Unsegregated 1,200 2,638 1,438 50% 110% 2,400 5,400 3,000
Grants - Private - 6,000 6,000 50% n/a - 6,000 6,000
Sale of Equip & Material 500 4,180 3,680 50% 418% 1,000 4,180 3,180
Total Revenues 5,599,131 8,105,857 2,506,726 50% 72% 11,198,259 11,095,340 (102,919)
TOTAL RESOURCES
6,768,692 9,284,368 2,515,676 50% 75% 12,367,820 12,273,852 (93,968)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 6,183,910
Exp. %
5,639,262 544,648 50% 46% g) 12,367,820 11,139,347 1,228,473
TOTAL REQUIREMENTS 6,183,910 5,639,262 544,648 50% 46% 12,367,820 11,139,347 1,228,473
NET (Resources - Requirements)
584,782 3,645,106 3,060,324 - 1,134,505 1,134,505
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1% variance from 1 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 1st and 2nd q garters
were Tess than budgeted.
HEALTH
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 2,000 252 (1,748) 50% 6% a) 4,000 4,000 -
State Grant 796,907 809,912 13,005 50% 51% b) 1,593,814 1,852,066 258,252
Child Dev & Rehab Center 17,369 - (17,369) 50% 0% c) 34,737 34,737
State Miscellaneous 132,917 111,515 (21,402) 50% 42% d) 265,834 257,425 (8,409)
STARS Foundation - 2,650 2,650 50% n/a 2,650 2,650
OMAP 135,000 149,322 14,322 50% 55% 270,000 270,000
Family Planning Exp Proj 237,500 153,392 (84,108) 50% 32% e) 475,000 475,000
Grants 20,008 20,008 50% n/a 20,008 20,008
Contract Payments/ESD 4,000 - (4,000) 50% 0% f) 8,000 8,000
Miscellaneous 670 670 50% n/a 800 800
Patient Insurance Fees 45,725 70,715 24,990 50% 77% g) 91,450 91,450
Health Dept/Patient Fees 111,250 74,988 (36,262) 50% 34% 222,500 222,500
Vital Records -Birth 20,000 16,070 (3,930) 50% 40% 40,000 40,000
Vital Records -Death 47,000 50,710 3,710 50% 54% 94,000 94,000
Interest on Investments 19,000 14,767 (4,233) 50% 39% 38,000 38,000
Donations 4,550 3,100 (1,450) 50% 34% 9,100 9,100 -
Interfund Contract 63,121 27,220 (35,901) 50% 22% h) 126,242 129,878 3,636
Administrative Fee 13,500 13,500 50% 50% 27,000 27,000
Interfund Grant 10,713 10,713 50% nia - 10,713 10,713
Total Revenues 1,649,839 1,529,505 (120,334) 50% 46% 3,299,677 3,587,327 287,650
Transfers In -Reserve Fund
Transfers In -General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
12,500 (12,500) 50% 0% 25,000 25,000
1,320,618 1,320,618 - 50% 50% 2,641,236 2,641,236
3,689,957 3,822,560 145,103 50% 57% 6,672,913 7,225,999 553,086
Exp. %
2,272,285 2,268,892 3,393 50% 50% 4,544,569 4,536,160 8,409
703,265 653,558 49,707 50% 46% 1,406,529 1,456,529 (50,000)
37,500 41,890 (4,390) 50% 56% 75,000 75,000
75,000 75,000 50% 50% 150,000 150,000
248,408 248,408 50% n/a 496,815 496,815
3,336,458 3,039,341 297,117 50% 46% 6,672,913 6,217,689 455,224
353,499 783,219 442,220 - 1,008,310 1,008,310
a) Corrections required to DCHD Medicare status, application process. Claims currently on hold.
b) Projection includes revisions 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.
Year to Date
Budget
Actual Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 2,000 252 (1,748) 50% 6% a) 4,000 4,000 -
State Grant 796,907 809,912 13,005 50% 51% b) 1,593,814 1,852,066 258,252
Child Dev & Rehab Center 17,369 - (17,369) 50% 0% c) 34,737 34,737
State Miscellaneous 132,917 111,515 (21,402) 50% 42% d) 265,834 257,425 (8,409)
STARS Foundation - 2,650 2,650 50% n/a 2,650 2,650
OMAP 135,000 149,322 14,322 50% 55% 270,000 270,000
Family Planning Exp Proj 237,500 153,392 (84,108) 50% 32% e) 475,000 475,000
Grants 20,008 20,008 50% n/a 20,008 20,008
Contract Payments/ESD 4,000 - (4,000) 50% 0% f) 8,000 8,000
Miscellaneous 670 670 50% n/a 800 800
Patient Insurance Fees 45,725 70,715 24,990 50% 77% g) 91,450 91,450
Health Dept/Patient Fees 111,250 74,988 (36,262) 50% 34% 222,500 222,500
Vital Records -Birth 20,000 16,070 (3,930) 50% 40% 40,000 40,000
Vital Records -Death 47,000 50,710 3,710 50% 54% 94,000 94,000
Interest on Investments 19,000 14,767 (4,233) 50% 39% 38,000 38,000
Donations 4,550 3,100 (1,450) 50% 34% 9,100 9,100 -
Interfund Contract 63,121 27,220 (35,901) 50% 22% h) 126,242 129,878 3,636
Administrative Fee 13,500 13,500 50% 50% 27,000 27,000
Interfund Grant 10,713 10,713 50% nia - 10,713 10,713
Total Revenues 1,649,839 1,529,505 (120,334) 50% 46% 3,299,677 3,587,327 287,650
Transfers In -Reserve Fund
Transfers In -General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
12,500 (12,500) 50% 0% 25,000 25,000
1,320,618 1,320,618 - 50% 50% 2,641,236 2,641,236
3,689,957 3,822,560 145,103 50% 57% 6,672,913 7,225,999 553,086
Exp. %
2,272,285 2,268,892 3,393 50% 50% 4,544,569 4,536,160 8,409
703,265 653,558 49,707 50% 46% 1,406,529 1,456,529 (50,000)
37,500 41,890 (4,390) 50% 56% 75,000 75,000
75,000 75,000 50% 50% 150,000 150,000
248,408 248,408 50% n/a 496,815 496,815
3,336,458 3,039,341 297,117 50% 46% 6,672,913 6,217,689 455,224
353,499 783,219 442,220 - 1,008,310 1,008,310
a) Corrections required to DCHD Medicare status, application process. Claims currently on hold.
b) Projection includes revisions 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.
RESOURCES:
Beg. Net Working Capital $ 2,750,000 $ 2,695,308 $ (54,692) 100%
Revenues
Marriage Licenses 2,750 2,995 245 50%
Divorce Filing Fees 62,500 59,989 (2,511) 50%
Domestic Partnership Fee 1,000 60 (940) 50%
Federal Grants 120,746 22,970 (97,776) 50%
State Grants 2,671,693 2,575,138 (96,555) 50%
State Miscellaneous 89,858 58,578 (31,280) 50%
Title 19 150,353 158,999 8,646 50%
Liquor Revenue 53,000 47,962 (5,038) 50%
School Districts 50,000 20,700 (29,300) 50%
Contract Payments 3,510 3,510 50%
Miscellaneous 43,900 30,421 (13,479) 50%
Patient Insurance Fees 108,750 72,726 (36,024) 50%
Patient Fees 5,750 4,037 (1,713) 50%
Interest on Investments 36,500 47,357 10,857 50%
Rentals 8,250 5,875 (2,375) 50%
Donations 5,000 (5,000) 50%
Interfund Contract 1,560 1,560 50%
Administrative Fee 1,448,400 1,429,368 (19,032) 50%
Crime Prevention Services 71,942 41,214 (30,728) 50%
MENTAL HEALTH
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Total Revenues
Transfers In -General Fund
98%
54%
48%
n/a
10% a)b)
48%
33% c)
53%
45%
21% d)
n/a
35%
33%
35%
65%
36%
0%
50%
49%
29%
4,931,952 4,583,459 (348,493) 50% 46%
775,450 775,449 (1) 50% 50%
Transfers In -Other 226,913
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
253,413 26,500 50% 56%
8,684,315 8,307,629 (376,686)
4,226,913 3,991,044 235,869
2,206,819 1,798,134 408,685
50 50
75,000 75,000
800,532 800,532
7,309,314 5,864,179 1,445,135
1,375,001 2,443,450 1,068,449
Revised
Budget
Year End
Projection
Variance
$ 2,750,000 $ 2,695,308 $ (54,692)
5,500
125,000
2,000
241,492
5,343,386
179,716
300,705
106,000
100,000
87,800
217,500
11,500
73,000
16,500
10,000
3,120
2,896,800
143,884
5,500
125,000
2,000
229,184
5,263,386
179,716
300,705
106,000
70,000
3,510
87,800
247,500
11,500
88,000
16,500
3,500
3,120
2,921,800
143,884
(12,308)
(80,000)
(30,000)
3,510
30,000
15,000
(6,500)
25,000
9,863,903 9,808,605 (55,298)
1,550,899
453,825
1,550,899
506,825 53,000
50% 57% 14,618,627 14,561,637 (56,990)
Exp. %
50% 47% e) 8,453,826 8,050,000 403,826
50% 41% 4,413,638 4,150,000 263,638
50% 0% 100 100
50% 50% 150,000 150,000
50% n/a 1,601,063 1,601,063
50% 40% 14,618,627 12,350,000 2,268,627
- 2,211,637 2,211,637
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
e) Anticipated salary savings due to unfilled positions.
Year to Date
Budget
Actual Variance
FY % Coil. %
Total Revenues
Transfers In -General Fund
98%
54%
48%
n/a
10% a)b)
48%
33% c)
53%
45%
21% d)
n/a
35%
33%
35%
65%
36%
0%
50%
49%
29%
4,931,952 4,583,459 (348,493) 50% 46%
775,450 775,449 (1) 50% 50%
Transfers In -Other 226,913
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
253,413 26,500 50% 56%
8,684,315 8,307,629 (376,686)
4,226,913 3,991,044 235,869
2,206,819 1,798,134 408,685
50 50
75,000 75,000
800,532 800,532
7,309,314 5,864,179 1,445,135
1,375,001 2,443,450 1,068,449
Revised
Budget
Year End
Projection
Variance
$ 2,750,000 $ 2,695,308 $ (54,692)
5,500
125,000
2,000
241,492
5,343,386
179,716
300,705
106,000
100,000
87,800
217,500
11,500
73,000
16,500
10,000
3,120
2,896,800
143,884
5,500
125,000
2,000
229,184
5,263,386
179,716
300,705
106,000
70,000
3,510
87,800
247,500
11,500
88,000
16,500
3,500
3,120
2,921,800
143,884
(12,308)
(80,000)
(30,000)
3,510
30,000
15,000
(6,500)
25,000
9,863,903 9,808,605 (55,298)
1,550,899
453,825
1,550,899
506,825 53,000
50% 57% 14,618,627 14,561,637 (56,990)
Exp. %
50% 47% e) 8,453,826 8,050,000 403,826
50% 41% 4,413,638 4,150,000 263,638
50% 0% 100 100
50% 50% 150,000 150,000
50% n/a 1,601,063 1,601,063
50% 40% 14,618,627 12,350,000 2,268,627
- 2,211,637 2,211,637
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
e) Anticipated salary savings due to unfilled positions.
RESOURCES:
Beg. Net Working Capital
Revenues
Admin -Operations
Admin -GIS
Admin -Code Enforcement
Building Safety
Electrical
Contract Services
Env Health -On Site Prog
Env Health-Lic Facilities
Env Health - Drinking H2O
Planning -Current
Planning -Long Range
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ (2,777,224) $(2,667,072) $ 110,152
17,625
2,500
154,250
860,850
227,563
266,000
364,850
342,575
38,484
690,738
302,898
(6,093)
1,091
103,223
513,567
138,240
106,471
145,767
395,835
47,516
459,536
144,022
(23,718)
(1,409)
(51,027)
(347,283)
(89,323)
(159,529)
(219,083)
53,260
9,032
(231,202)
(158,876)
100% 96% $(2,777,224) $(2,667,072) 110,152
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
-17% a)
22% b)
33% c)
30% c)
30% c)
20% d)
20% c)
58% e)
62% d)
c)
24% c)
33%
Total Revenues 3,268,333 2,049,175 (1,219,158) 50% 31%
Trans In -CDD Reserve
Trans In -CDD Bldg/Elec
Trans In -Gen Fund
Trans In -Newberry (297)
Trans In -Other
TOTAL RESOURCES
1,241,056
1,128,863
41,357
50
1,399,756
1,144,255
100,000
131,666
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
2,902,435 2,157,780
1,074,100
132,376
122,967
541,850
179,881
143,001
171,774
271,305
44,029
41,438
507,696
281,894
691,236
1,006,206
119,100
112,314
518,392
143,171
155,777
144,884
254,332
39,882
34,613
453,819
248,210
150,000
158,700 50% 56%
15,392 50% 51%
100,000 0% n/a f)
90,309 0% 159% g)
(50) 0% 0%
(744,655) 50% 25%
67,894
13,276
10,653
23,458
36,710
(12,776)
26,890
16,973
4,147
6,825
53,877
33,684
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
691,236 50%
4,203,547 3,380,700
Exp.
47%
45%
46%
48%
40%
54%
42%
47%
45%
42%
45%
44%
86%
n/a
h)
h)
h)
i)
h)
h)
h)
h)
h)
h)
h)
h)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
(12,000) (47,250)
2,200 (2,800)
210,000 (98,500)
1,132,000 (589,700)
280,000 (175,125)
216,000 (316,000)
300,000 (429,700)
685,150
76,967
825,000 (556,475)
468,000 (137,795)
6,536,662 4,183,317 (2,353,345)
2,482,111
2,257,725
0
82,714
100
2,482,111
2,257,725
200,000
131,666
200,000
48,952
(100)
8,582,088 6,587,747 (1,994,341)
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
150,000
67,448
15,565
10,934
(92,465)
119,596
100,140
19,547
32,610
5,057
4,875
157,306
(1,212)
25,000
1,382,472
972,847 50% 39% 8,582,088 6,735,215 1,846,873
NET (Resources - Requirements) (1,301,112) (1,222,920) 228,192
Revenues
Expenditures
Net from Operations
2,049,175
3,380,700
(147,468) (147,468)
4,183,317
6,735,215
(1,331,525) (2,551,898)
a) Revenue is low in relation to budget due to reduced Addressing Fee, Road Access permits, and interest.
b) Payments for custom GIS work are received as work is requested.
c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget.
d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget (Contract Svcs).
e) Revenue is received primarily in December through February after license renewal statements are mailed out.
f) A transfer from the General Fund for long range planning.
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.
Year End
Budget
Projection
Variance
100% 96% $(2,777,224) $(2,667,072) 110,152
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
-17% a)
22% b)
33% c)
30% c)
30% c)
20% d)
20% c)
58% e)
62% d)
c)
24% c)
33%
Total Revenues 3,268,333 2,049,175 (1,219,158) 50% 31%
Trans In -CDD Reserve
Trans In -CDD Bldg/Elec
Trans In -Gen Fund
Trans In -Newberry (297)
Trans In -Other
TOTAL RESOURCES
1,241,056
1,128,863
41,357
50
1,399,756
1,144,255
100,000
131,666
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
2,902,435 2,157,780
1,074,100
132,376
122,967
541,850
179,881
143,001
171,774
271,305
44,029
41,438
507,696
281,894
691,236
1,006,206
119,100
112,314
518,392
143,171
155,777
144,884
254,332
39,882
34,613
453,819
248,210
150,000
158,700 50% 56%
15,392 50% 51%
100,000 0% n/a f)
90,309 0% 159% g)
(50) 0% 0%
(744,655) 50% 25%
67,894
13,276
10,653
23,458
36,710
(12,776)
26,890
16,973
4,147
6,825
53,877
33,684
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
691,236 50%
4,203,547 3,380,700
Exp.
47%
45%
46%
48%
40%
54%
42%
47%
45%
42%
45%
44%
86%
n/a
h)
h)
h)
i)
h)
h)
h)
h)
h)
h)
h)
h)
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
(12,000) (47,250)
2,200 (2,800)
210,000 (98,500)
1,132,000 (589,700)
280,000 (175,125)
216,000 (316,000)
300,000 (429,700)
685,150
76,967
825,000 (556,475)
468,000 (137,795)
6,536,662 4,183,317 (2,353,345)
2,482,111
2,257,725
0
82,714
100
2,482,111
2,257,725
200,000
131,666
200,000
48,952
(100)
8,582,088 6,587,747 (1,994,341)
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
150,000
67,448
15,565
10,934
(92,465)
119,596
100,140
19,547
32,610
5,057
4,875
157,306
(1,212)
25,000
1,382,472
972,847 50% 39% 8,582,088 6,735,215 1,846,873
NET (Resources - Requirements) (1,301,112) (1,222,920) 228,192
Revenues
Expenditures
Net from Operations
2,049,175
3,380,700
(147,468) (147,468)
4,183,317
6,735,215
(1,331,525) (2,551,898)
a) Revenue is low in relation to budget due to reduced Addressing Fee, Road Access permits, and interest.
b) Payments for custom GIS work are received as work is requested.
c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget.
d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget (Contract Svcs).
e) Revenue is received primarily in December through February after license renewal statements are mailed out.
f) A transfer from the General Fund for long range planning.
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.
ROAD
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $6,392,830 $ 6,392,830 $ 0 100% 100% $ 6,392,830 $ 6,392,830 $ 0
Revenues
System Development Ch 10,000 1,386 (8,614) 50% 7% 20,000 20,000
Mineral Lease Royalties 2,500 11,373 8,873 50% n/a 5,000 25,000 20,000
Forest Receipts 1,378,840 - (1,378,840) 50% 0% a) 2,757,680 2,757,680
State Grant 844,653 1,689,307 844,654 50% 100% b) 1,689,306 1,689,307 1
Motor Vehicle Revenue 3,825,000 3,800,890 (24,110) 50% 50% 7,650,000 7,650,000
City of Bend 125,000 206,121 81,121 50% 82% c) 250,000 250,000
City of Redmond 200,000 11,781 (188,219) 50% 3% c) 400,000 400,000
City of Sisters 25,000 (25,000) 50% 0% c) 50,000 50,000
City of La Pine 11,103 11,103 50% n/a c) 20,000 20,000
Miscellaneous 20,00018,312 (1,688) 50% 46% 40,000 40,000
Road Vacations 500 500 - 50% 50% 1,000 1,000
Interest on Investments 62,500 104,871 42,371 50% 84% 125,000 125,000
Donations 1,220 2,684 1,464 50% 110% 2,440 2,684 244
Interfund Contract 435,000 (435,000) 50% 0% d) 870,000 870,000
Equipment Repairs 150,000 107,995 (42,005) 50% 36% e) 300,000 300,000
Vehicle Repairs 50,000 - (50,000) 50% 0% d) 100,000 100,000
LID Construction 42,500 (42,500) 50% 0% d) 85,000 85,000
Vegetation Management 47,500 - (47,500) 50% 0% d) 95,000 95,000
Inter -fund: Forester 11,000 (11,000) 50% 0% d) 22,000 22,000
Car Washes 1,750 660 (1,090) 50% n/a e) 3,500 3,500
Sale of Eqp & Material 337,500 404,542 67,042 50% 60% e) 675,000 675,000
Sale of Public Lands 100 - (1001 50% 0% 200 200
Total Revenues 7,570,563 6,371,525 (1,199,038) 50% 42% 15,141,126 15,181,371 40,245
Trans In - CDD
Trans In - Solid Waste
Trans In -Road Imp Res
12,995 (12,995) 50% 0% 25,990 25,990
430,735 430,735 - 50% 50% f) 861,470 861,470
2,921 (2,921) 50% 0% 5,841 5,841
TOTAL RESOURCES 14,410,044 13,195,090 (1,214,954) 50% 64% 22,427,257 22,467,502 40,245
REQUIREMENTS:
Expenditures
Personal Services 2,813,536 2,728,313 85,223 50% 48% 5,627,071 5,627,071
Materials and Services 4,654,114 3,442,594 1,211,520 50% 37% g) 9,308,228 9,308,228
Capital Outlay 2,712,783 2,176 2,710,607 50% 0% g) 5,425,565 5,425,565
Transfers Out 150,000 150,000 50% 0% 300,000 300,000 -
Contingency 883,197 883,197 50% n/a 1,766,393 - 1,766,393
Exp. %
TOTAL REQUIREMENTS 11,213,630 6,173,083 5,040,547 50% 28% 22,427,257 20,660,864 1,766,393
NET (Resources - Requirements) 3,196,414 7,022,007 3,825,593 1,806,638 1,806,638
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
RESOURCES:
Beg. Net Working Capital
Revenues
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Six Months Ended December 31, 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 16,445 23,180 6,735 50% 70% a) 32,890 32,890
SB 1145 1,451,973 1,451,865 (108) 50% 50% b) 2,903,945 2,903,945
Probation Work Crew Fees 17,000 24,043 7,043 50% 71% 34,000 34,000
Miscellaneous 2,500 1,625 (875) 50% 32% 5,000 5,000
Electronic Monitoring Fee 55,000 83,903 28,903 50% 76% c) 110,000 110,000
Probation Superv. Fees 125,000 123,354 (1,646) 50% 49% 250,000 250,000
Interest on Investments 14,083 17,442 3,359 50% 62% 28,165 28,165
Crime Prevention Services 6,250 6,250 50% n/a 25,000 25,000
Drug Court - Byrne 25,000 5,816 (19,184) 50% 12% 50,000 50,000
Total Revenues 1,707,001 1,737,477 30,476 50% 51% 3,414,000 3,439,000 25,000
Transfers In -General Fund 78,539 78,539 (0) 50% 50% 157,078 157,078
Transfers In -Video Lottery 53,000 53,000 0 50% 50% 106,000 106,000
Transfers In -Sheriff 25,000 25,000 - 50% 50% 50,000 50,000
TOTAL RESOURCES 2,526,684 2,594,923 68,239 50% 59% 4,390,222 4,452,985 62,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
1,598,225 1,472,073 126,152 50% 46% 3,196,449 3,196,449
346,130 402,942 (56,812) 50% 58% 692,259 692,259
50 50 50% 0% 100
250,707 250,707 50% n/a 501,414
100
501,414
TOTAL REQUIREMENTS 2,195,112 1,875,015 320,097 50% 43% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
331,572 719,909 388,337
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.
564,277 564,277
Year End
Budget
Projection
Variance
$ 663,144 $ 700,907 $ 37,763
State Miscellaneous 16,445 23,180 6,735 50% 70% a) 32,890 32,890
SB 1145 1,451,973 1,451,865 (108) 50% 50% b) 2,903,945 2,903,945
Probation Work Crew Fees 17,000 24,043 7,043 50% 71% 34,000 34,000
Miscellaneous 2,500 1,625 (875) 50% 32% 5,000 5,000
Electronic Monitoring Fee 55,000 83,903 28,903 50% 76% c) 110,000 110,000
Probation Superv. Fees 125,000 123,354 (1,646) 50% 49% 250,000 250,000
Interest on Investments 14,083 17,442 3,359 50% 62% 28,165 28,165
Crime Prevention Services 6,250 6,250 50% n/a 25,000 25,000
Drug Court - Byrne 25,000 5,816 (19,184) 50% 12% 50,000 50,000
Total Revenues 1,707,001 1,737,477 30,476 50% 51% 3,414,000 3,439,000 25,000
Transfers In -General Fund 78,539 78,539 (0) 50% 50% 157,078 157,078
Transfers In -Video Lottery 53,000 53,000 0 50% 50% 106,000 106,000
Transfers In -Sheriff 25,000 25,000 - 50% 50% 50,000 50,000
TOTAL RESOURCES 2,526,684 2,594,923 68,239 50% 59% 4,390,222 4,452,985 62,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
1,598,225 1,472,073 126,152 50% 46% 3,196,449 3,196,449
346,130 402,942 (56,812) 50% 58% 692,259 692,259
50 50 50% 0% 100
250,707 250,707 50% n/a 501,414
100
501,414
TOTAL REQUIREMENTS 2,195,112 1,875,015 320,097 50% 43% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
331,572 719,909 388,337
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.
564,277 564,277
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll.
RESOURCES:
Beg. Net Working Capital $ 571,035
Revenues
Federal Grants 118,388
Title IV - Family Sup/Pres 18,826
HealthyStart Medicaid 65,000
Child Care Block Grant 37,831
Level 7 Services 87,597
Juvenile Crime Prevention 198,525
State Prevention Funds 68,750
HealthyStart /R -S -G 183,009
OCCF Grant 369,648
Miscellaneous 4,000
Court Fines & Fees 12,000
Interest on Investments 12,500
Grants -Private 5,000
$ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
157,845 39,457 50%
18,601 (225) 50%
23,655 (41,345) 50%
8,719 (29,112) 50%
122,488 34,891 50%
168,564 (29,961) 50%
43,750 (25,000) 50%
357,117 174,108 50%
729,986 360,338 50%
3,162 (838) 50%
30,416 18,416 50%
18,478 5,978 50%
- (5,000) 50%
Total Revenues 1,181,074
67% a) 236,775
49% a) 37,652
18% b) 130,000
12% a) 75,661
70% a) 175,193
42% a) 397,050
32% f)g) 137,500
98% b) 366,017
99% j) 739,295
40% 8,000
127% c)g) 24,000
74% d) 25,000
0% e) 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)
1,682,781 501,707 50% 71% 2,362,143 2,756,640 394,497
Trans from General Fund 175,648 175,647
Trans from GF -Other 3,446 3,446
(1) 50%
- 50%
Total Transfers In 179,094 179,093
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
(1) 50%
1,931,203 2,394,061
284,071
1,141,706
50
219,855
246,776
699,771
462,858 50%
37,295
441,935
50
219,855
50%
50%
50%
351,295 351,295
6,891
6,891
358,186 358,186
73% 3,291,364 3,647,013 355,649
Exp. %
50% 43% i) 568,142
50% 31%g)h)i) 2,283,412
50% 0% 100
50% n/a 439,710
519,399
2,661,177
48,743
(377,765)
100
439,710
TOTAL REQUIREMENTS 1,645,682 946,547 699,135 50% 29% 3,291,364 3,180,576 110,788
NET (Resources - Requirements) 285,521 1,447,514 1,161,993
466,437 466,437
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 Marys Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
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.
Year End
Budget
Projection
Variance
$ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
157,845 39,457 50%
18,601 (225) 50%
23,655 (41,345) 50%
8,719 (29,112) 50%
122,488 34,891 50%
168,564 (29,961) 50%
43,750 (25,000) 50%
357,117 174,108 50%
729,986 360,338 50%
3,162 (838) 50%
30,416 18,416 50%
18,478 5,978 50%
- (5,000) 50%
Total Revenues 1,181,074
67% a) 236,775
49% a) 37,652
18% b) 130,000
12% a) 75,661
70% a) 175,193
42% a) 397,050
32% f)g) 137,500
98% b) 366,017
99% j) 739,295
40% 8,000
127% c)g) 24,000
74% d) 25,000
0% e) 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)
1,682,781 501,707 50% 71% 2,362,143 2,756,640 394,497
Trans from General Fund 175,648 175,647
Trans from GF -Other 3,446 3,446
(1) 50%
- 50%
Total Transfers In 179,094 179,093
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
(1) 50%
1,931,203 2,394,061
284,071
1,141,706
50
219,855
246,776
699,771
462,858 50%
37,295
441,935
50
219,855
50%
50%
50%
351,295 351,295
6,891
6,891
358,186 358,186
73% 3,291,364 3,647,013 355,649
Exp. %
50% 43% i) 568,142
50% 31%g)h)i) 2,283,412
50% 0% 100
50% n/a 439,710
519,399
2,661,177
48,743
(377,765)
100
439,710
TOTAL REQUIREMENTS 1,645,682 946,547 699,135 50% 29% 3,291,364 3,180,576 110,788
NET (Resources - Requirements) 285,521 1,447,514 1,161,993
466,437 466,437
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 Marys Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
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.
SOLID WASTE
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 23,000 - (23,000) 50% 0% a) 46,000 46,000
Miscellaneous 17,500 15,319 (2,181) 50% 44% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 50% N/A b) 15,938 15,938
Franchise 3% Fees 100,000 27,095 (72,905) 50% 14% c) 200,000 200,000
Commercial Disp. Fees 837,358 660,492 (176,866) 50% 39% d) 1,674,716 1,674,716
Private Disposal Fees 783,857 710,447 (73,410) 50% 45% 1,567,714 1,567,714
Franchise Disposal Fees 2,413,203 2,199,267 (213,936) 50% 46% 4,826,406 4,826,406
Yard Debris 35,125 37,494 2,369 50% 53% 70,249 70,249
Special Waste 15,000 10,403 (4,597) 50% 35% e) 30,000 30,000
Interest 50,000 28,324 (21,676) 50% 28% 100,000 100,000
Sale of Equip & Material 25,000 51,906 26,906 50% 104% f) 50,000 60,000 10,000
Total Revenues 4,300,043 3,756,684 (543,359) 50% 44% 8,600,085 8,626,023 25,938
TOTAL RESOURCES 5,521,207 5,011,536 (509,671) 50% 51% 9,821,249 9,880,875 59,626
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
907,498 890,074 17,424 50% 49% 1,814,996 1,814,996
2,203,829 1,931,494 272,335 50% 44% g) 4,407,657 4,407,657
485,894 408,859 77,035 50% 42% 971,788 971,788
120,363 28,225 92,138 50% 12% h) 240,725 240,725
930,735 430,735 500,000 50% 23% i) 1,861,470 1,861,470 -
262,307 262,307 50% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 4,910,626 3,689,387 1,221,239 50% 38% 9,821,249 9,296,636 524,613
NET (Resources - Requirements)
610,581 1,322,149 711,568 584,239 584,239
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) Downturn in construction has caused less revenue in this area.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, Targe budget items cause this number to fluctuate.
h) 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 23,000 - (23,000) 50% 0% a) 46,000 46,000
Miscellaneous 17,500 15,319 (2,181) 50% 44% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 50% N/A b) 15,938 15,938
Franchise 3% Fees 100,000 27,095 (72,905) 50% 14% c) 200,000 200,000
Commercial Disp. Fees 837,358 660,492 (176,866) 50% 39% d) 1,674,716 1,674,716
Private Disposal Fees 783,857 710,447 (73,410) 50% 45% 1,567,714 1,567,714
Franchise Disposal Fees 2,413,203 2,199,267 (213,936) 50% 46% 4,826,406 4,826,406
Yard Debris 35,125 37,494 2,369 50% 53% 70,249 70,249
Special Waste 15,000 10,403 (4,597) 50% 35% e) 30,000 30,000
Interest 50,000 28,324 (21,676) 50% 28% 100,000 100,000
Sale of Equip & Material 25,000 51,906 26,906 50% 104% f) 50,000 60,000 10,000
Total Revenues 4,300,043 3,756,684 (543,359) 50% 44% 8,600,085 8,626,023 25,938
TOTAL RESOURCES 5,521,207 5,011,536 (509,671) 50% 51% 9,821,249 9,880,875 59,626
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
907,498 890,074 17,424 50% 49% 1,814,996 1,814,996
2,203,829 1,931,494 272,335 50% 44% g) 4,407,657 4,407,657
485,894 408,859 77,035 50% 42% 971,788 971,788
120,363 28,225 92,138 50% 12% h) 240,725 240,725
930,735 430,735 500,000 50% 23% i) 1,861,470 1,861,470 -
262,307 262,307 50% n/a 524,613 - 524,613
TOTAL REQUIREMENTS 4,910,626 3,689,387 1,221,239 50% 38% 9,821,249 9,296,636 524,613
NET (Resources - Requirements)
610,581 1,322,149 711,568 584,239 584,239
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) Downturn in construction has caused less revenue in this area.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, Targe budget items cause this number to fluctuate.
h) 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
Six Months Ended December 31, 2008
Year to Date
r
Budget Actual
Variance
%ofF1'
% Coll.
$2,500,000
$2,549,708
$49,708 100% 102% $2,500,000 $2,549,708 $49,708
General Liability 200,955 200,952 (3) 50% 50% 401,910 401,910
Property Damage 143,147 143,148 1 50% 50% 286,294 286,294
Vehicle 89,669 89,423 (247) 50% 50% 179,338 179,338
Workers' Compensation 482,655 504,222 21,568 50% 52% 965,309 965,309
Unemployment 75,863 80,256 4,394 50% 53% 151,725 151,725
Claims Reimb-Workers' Compensation 1,500 27,968 26,468 50% 932% 3,000 27,968 24,968
Claims Reimb-Gen Liab/Property 10,000 617 (9,383) 50% 3% 20,000 20,000
Process Fee-Events/Parades 150 175 25 50% n/a 300 300
Miscellaneous 2,500 (2,500) 50% 0% 5,000 5,000
Skid Car Training 12,500 5,880 (6,620) 50% 24% 25,000 25,000
Interest on Investments 25,000 41,389 16,389 50% 83% 50,000 50,000
TOTAL REVENUES 1,043,938 1,094,030 50,092 50% 52% 2,087,876 2,112,844 24,968
Transfers In -PERS Reserve 50 (50) 50% 0% 100 (100)
TOTAL RESOURCES 3,543,988 3,643,738 99,750 50% 79% 4,587,976 4,662,552 74,576
j % Exp.
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 3,657
Defense 1,050
Insurance 141,500
Loss Prevention 172
Total General Liability 650,000 146,378 650,000 50% 11% a) 1,300,000 850,000 450,000
PROPERTY DAMAGE
Insurance 149,933
Repair / Replacement 3,000
Total Property Damage 167,500 152,933 167,500 50% 46% 335,000 335,000
VEHICLE
Professional Service 574
Repair / Replacement 20,746
Insurance 471
Loss Prevention 5,153
Total Vehicle 80,000 26,943 80,000 50% 17% b) 160,000 130,000 30,000
WORKERS' COMPENSATION
Settlement / Benefit 355,479
Insurance 8,823
Loss Prevention 3,263
Miscellaneous 11,087
Workers' Comp Losses 55,401
Total Workers' Compensation 357,500 434,053 357,500 50% 61% c) 715,000 800,000 (85,000)
UNEMPLOYMENT - Settlement / Benefits 32,500 40,032 (7,532) 50% 62% d) 65,000 85,000 (20,000)
Total Direct Insurance Costs 1,287,500 800,340 1,247,468 50% 31% 2,575,000 2,200,000 375,000
Insurance Administration:
Personal Services 180,579 146,080 34,498 50% 40% 361,157 361,157
Materials & Service 96,002 71,194 24,808 50% 37% 192,004 192,004 -
Capital Outlay 50 - 50 50% 0% 100 - 100
Total Insurance Administration 276,631 217,274 59,356 50% 39% 553,261 553,161 100
Contingency 729,858 - 729,858 50% n/a 1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 2,293,988 1,017,614 2,036,682 50% 22% 4,587,976 2,753,161 1,834,815
NET 1,250,000 2,626,124 2,136,432 1,909,391 1,909,391
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and a potential settlement.
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
$49,708 100% 102% $2,500,000 $2,549,708 $49,708
General Liability 200,955 200,952 (3) 50% 50% 401,910 401,910
Property Damage 143,147 143,148 1 50% 50% 286,294 286,294
Vehicle 89,669 89,423 (247) 50% 50% 179,338 179,338
Workers' Compensation 482,655 504,222 21,568 50% 52% 965,309 965,309
Unemployment 75,863 80,256 4,394 50% 53% 151,725 151,725
Claims Reimb-Workers' Compensation 1,500 27,968 26,468 50% 932% 3,000 27,968 24,968
Claims Reimb-Gen Liab/Property 10,000 617 (9,383) 50% 3% 20,000 20,000
Process Fee-Events/Parades 150 175 25 50% n/a 300 300
Miscellaneous 2,500 (2,500) 50% 0% 5,000 5,000
Skid Car Training 12,500 5,880 (6,620) 50% 24% 25,000 25,000
Interest on Investments 25,000 41,389 16,389 50% 83% 50,000 50,000
TOTAL REVENUES 1,043,938 1,094,030 50,092 50% 52% 2,087,876 2,112,844 24,968
Transfers In -PERS Reserve 50 (50) 50% 0% 100 (100)
TOTAL RESOURCES 3,543,988 3,643,738 99,750 50% 79% 4,587,976 4,662,552 74,576
j % Exp.
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 3,657
Defense 1,050
Insurance 141,500
Loss Prevention 172
Total General Liability 650,000 146,378 650,000 50% 11% a) 1,300,000 850,000 450,000
PROPERTY DAMAGE
Insurance 149,933
Repair / Replacement 3,000
Total Property Damage 167,500 152,933 167,500 50% 46% 335,000 335,000
VEHICLE
Professional Service 574
Repair / Replacement 20,746
Insurance 471
Loss Prevention 5,153
Total Vehicle 80,000 26,943 80,000 50% 17% b) 160,000 130,000 30,000
WORKERS' COMPENSATION
Settlement / Benefit 355,479
Insurance 8,823
Loss Prevention 3,263
Miscellaneous 11,087
Workers' Comp Losses 55,401
Total Workers' Compensation 357,500 434,053 357,500 50% 61% c) 715,000 800,000 (85,000)
UNEMPLOYMENT - Settlement / Benefits 32,500 40,032 (7,532) 50% 62% d) 65,000 85,000 (20,000)
Total Direct Insurance Costs 1,287,500 800,340 1,247,468 50% 31% 2,575,000 2,200,000 375,000
Insurance Administration:
Personal Services 180,579 146,080 34,498 50% 40% 361,157 361,157
Materials & Service 96,002 71,194 24,808 50% 37% 192,004 192,004 -
Capital Outlay 50 - 50 50% 0% 100 - 100
Total Insurance Administration 276,631 217,274 59,356 50% 39% 553,261 553,161 100
Contingency 729,858 - 729,858 50% n/a 1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 2,293,988 1,017,614 2,036,682 50% 22% 4,587,976 2,753,161 1,834,815
NET 1,250,000 2,626,124 2,136,432 1,909,391 1,909,391
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and a potential settlement.
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
Six Months Ended December 31, 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 6,238,650 6,366,160 127,510 50% 51% a) 12,477,300 12,732,543 255,243
Pa Emp - Add'I Prem 65,500 25,341 (40,159) 50% 19% b) 131,000 51,000 (80,000)
Employee Prem Contribution 179,933 172,235 (7,698) 50% 48% 359,866 359,866
COIC 400,000 578,396 178,396 50% 72% 800,000 1,100,000 300,000
Retiree / COBRA Co -Pay 200,000 308,421 108,421 50% 77% 400,000 600,000 200,000
Medical Services Reimb 11,986 11,986 50% n/a 11,986 11,986
Prescription Rebates 10,393 10,393 50% n/a 10,393 10,393
Interest 187,500 238,320 50,820 50% 64% 375,000 450,000 75,000
Total Revenues 7,271,583 7,711,251 439,668 50% 53% 14,543,166 15,315,787 772,621
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
21,271,583 22,573,669 1,302,086 92% 79% 28,543,166 30,178,205 1,635,039
Exp. %
56,858 54,126 2,732 50% 48%
113,715 113,715
1,500 1,410 90 50% 47% 3,000 3,000
5,896,325 4,679,025 1,217,300 50% 40% c) 11,792,650 9,358,049 2,434,601
804,559 713,973 90,585 50% 44% c) 1,609,117 1,427,947 181,170
(20,928) 20,928 50% n/a (20,928) 20,928
178,756 182,955 (4,199) 50% 51% 357,511 357,511
32,000 63,337 (31,337) 50% 99% d) 64,000 133,337 (69,337)
136,051 135,939 112 50% 50% 272,102 272,102
23,539 17,397 6,142 50% 37% 47,077 47,077
21,400 24,722 (3,322) 50% 58% 42,800 42,800
4,000 8,977 (4,977) 50% 112% 8,000 8,000
1,000 180 820 50% 9% 2,000 2,000
7,582 15,075 (7,493) 50% 99% 15,163 15,163
7,106,710 5,822,061 1,284,649 50% 41% 14,213,420 11,646,058 2,567,362
- 50% 0% 100 100
7,107,966 7,107,966 50% 0% 14,215,931 14,215,931
TOTAL REQUIREMENTS 14,271,533 5,876,187 8,395,346 50% 21% 28,543,166 11,759,773 16,783,393
NET (Resources - Requirements)
7,000,050 16,697,482 9,697,432 18,418,432 18,418,432
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 26 weeks of claims paid; YTD average is $206,885 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
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
% of FY
% CoII.
RESOURCES:
Beg. Net Working Capital $2,393,117 $2,636,885 $ 243,768
Revenues
Property Taxes - Current 2,988,524 5,198,355
Property Taxes - Prior 28,325 80,123
State Reimbursement 11,000 13,482
Telephone User Tax 402,545 433,462
Data Network Reimb. 17,000 25,128
Jefferson County 10,993 31,608
User Fee 16,750 19,429
Contract Payments 35,000 58,983
Miscellaneous 4,125 8,371
Interest 25,000 51,235
Interest on Unsegregated Tax 650 2,147
Total Revenues
TOTAL RESOURCES
2,209,831
51,798
2,482
30,917
8,128
20,615
2,679
23,983
4,246
26,235
1,497
3,539,912 5,922,323 2,382,411
5,933,029 8,559,209 2,626,180
REQUIREMENTS:
Expenditures
Personal Services 1,864,013
Materials and Services 443,115
Debt Service 120,000
Capital Outlay 66,000
Transfers Out 65,000
Contingency 2,178,343
Revised
Budget _
Year End
Projection
Variance
100% 110% $2,393,117 $2,636,885 $ 243,768
50% 87% a) 5,977,048 5,876,474 (100,574)
50% 141% b) 56,650 96,500 39,850
50% 61% 22,000 22,000
50% 54% 805,089 805,089
50% 74% 34,000 33,164 (836)
50% 144% c) 21,985 31,608 9,623
50% 58% 33,500 33,500
50% 84% 70,000 70,000
50% 101% d) 8,250 8,400 150
50% 102% e) 50,000 100,000 50,000
50% 165% 1,300 2,147 847
50% 84% 7,079,822 7,078,882 (940)
50% 90% 9,472,939 9,715,768 242,829
1,697,191 166,822 50%
352,511 90,604 50%
120,000 50%
66,000 50%
65,000 50%
2,178,343 50%
TOTAL REQUIREMENTS 4,736,471
% Exp.
46% 3,728,025 3,728,025
40% 886,229 886,229
0% 240,000 240,000
0% 132,000 132,000
0% 130,000 130,000
n/a 4,356,685 - 4,356,685
2,049,702 2,686,769 50% 22% 9,472,939 5,116,254 4,356,685
NET (Resources - Requirements) 1,196,558 6,509,507 5,312,949 - 4,599,514 4,599,514
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 1.7% variance from b fidget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Camp Sherman tax revenue. Revise year end projection to reflect previous 6 month history.
d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated as well as an insurance refund not anticipai ed.
e) Based on the first 6 months of actual, the interest for FY 2009 will be projected at $100,000.
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Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
Receipts:
Security & Traffic Reimb 13,000 4,096 (8,904) 50% 12% 35,000 26,096 (8,904)
Miscellaneous - 3,086 3,086 50% 77% 4,000 7,086 3,086
Vending Machines 3,000 298 (2,702) 50% 5% 6,000 3,298 (2,702)
Telephone Fees - Events 2,000 140 (1,860) 50% 3% 5,000 3,140 (1,860)
Special Events Revenues 303,000 181,786 (121,214) 50% 30% 610,000 488,786 (121,215)
Interest 3,996 2,097 (1,899) 50% 26% 8,000 6,101 (1,899)
Parking Fees - 50% 0% 4,000 4,000
Storage 34,000 14,247 (19,753) 50% 21% 67,000 47,247 (19,753)
Camping at F & E 2,000 - (2,000) 50% 0% 15,000 13,000 (2,000)
Horse Stall Rental 4,000 588 (3,412) 50% 1% 55,000 51,588 (3,412)
Concession % - Food 86,500 59,085 (27,415) 50% 21% 280,000 252,585 (27,415)
Rights (Signage, etc.) 17,000 26,000 9,000 50% 27% 95,000 104,000 9,000
lnterfund Contract - - 50% 0% 45,000 45,000
Video Lottery 10,000 (10,000) 50% 0% 10,000 (10,000)
Total Receipts 478,496 291,422 (178,554) 50% 24% 1,239,000 1,051,926 (187,074)
Transfers In 415,176 365,177 (50,000) 50% 58% 633,203 530,353 (102,850)
TOTAL RESOURCES 1,043,672 799,068 (236,083) 50% 40% 2,022,203 1,724,749 (297,454)
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
423,000 400,850 22,150 50% 47% 846,075 823,925 22,150
387,732 261,927 125,805 50% 34% 775,739 671,168 104,571
73,990 73,990 (0) 50% 87% 85,064 85,064
- 50% 0% 45,000 - 45,000
67,000 67,000 - 50% 86% 78,000 78,000
- 50% n/a 192,325 192,325
951,722 803,768 147,954 50% 40% 2,022,203 1,658,157 364,046
91,950 (4,699) (88,129) 66,592 66,592
Accrued Revenue (Accounts Receivable):
Current Month Events 9,000
Prior Months 31,526
Total Accounts Receivable 40,526
Deposits Received for Future Events:
FY 2009:
January 2,850
February 2,200
March 9,250
April 5,252
May 2,250
June 2,400
FY 2010 9,165
FY 2011 & Beyond 36,860
TOTAL 70,227
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
December 2008
RESOURCES:
Beg. Net Working Capital
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events
Budget
Actual
Variance
$
$
IN
2,000 1,096 (904)
1,500
(1,500)
Special Events Revenues 21,000 17,200 (3,800)
Interest 666 159 (507)
Parking Fees -
Storage 2,000 1,087 (913)
Camping at F & E -
Horse Stall Rental -
Concession % - Food 8,000 9,000 1,000
Rights (Signage, etc.) 5,000 5,000
Interfund Contract -
Video Lottery -
Total Receipts 35,166 33,542 (1,624)
Transfer In:
GF, TRT, Welcome Center 82,588 82,588
Total Transfers 82,588 82,588
TOTAL RESOURCES
117,754 116,130 (1,624)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 65,431 5,069
Materials and Services 64,622 45,061 19,561
Debt Service
Capital Outlay
Transfers Out
Contingency - - -
TOTAL REQUIREMENTS
NET (Resources - Requirements)
135,122 110,492 24,630
(17,368) 5,638 23,006
Deschutes County
Fair and Expo Center
Accounts Receivable
December 31, 2008
Current Month
Food & Beverage Estimate 9,000
Total Current Month 9,000
Prior Months:
November, 2008
Food & Beverage Estimate 25,000
October, 2008
KRDM Dance 1,002
August, 2008
White Stallion Productions 4,509
April, 2006
NW Expo & Trade show 1,015
Total Prior Months 31,526
Total Accrued Revenue as of December 31, 2008 40,526
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)
December 31, 2008
Year to Date
Budget
Actual
Variance _
FY %
Coll. %
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
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%
Exp. %
41,345 (41,345) 17% 41%
41,345 (41,345) 17% 41%
NET (Resources - Requirements) (2,600,000) (2,660,894) (60,894)
100,000 80,451 (19,549)
100,000 100,000
100,000 100,000
(19,549) (19,549)
Year End
Budget
Projection
Variance
$(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%
Exp. %
41,345 (41,345) 17% 41%
41,345 (41,345) 17% 41%
NET (Resources - Requirements) (2,600,000) (2,660,894) (60,894)
100,000 80,451 (19,549)
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
Tammy Baney
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
Total Baney
Jul
Aug
Sep
Oct
Nov
Dec
YTD Total
2,300 314 2,614
40, 40
- - 238 - 363 600
--- —L---
74 - 278 117 r 453 923
- 91 - - 24 115
74 ! 2,391 830 117 880 4,292
Mike Daly
Conf/Sem & Educ/Tramm
9
Travel Meals -
Accommodations -
Airfare -
Mileage reimbursement
Ground Transport
Total Daly
Dennis Luke
Conf/Sem & Educ(Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
Total Luke
Alan Unger
Conf/Sem & Educ/Training -
26 360 - - 386
396 - � 12 - 29 I 437
540 141 680
$2- - - -
242 420 331 1,074
44 ' -
- 15 59
522 26 1,154 561 j 374 2,636
- 126 219 - - 245
- - - 25 66 91
- 429 98 15 542
85 137 246 239 228' 935
85 ! 163 t 895 362 308 , 1,813
Travel Meals- -
Accommodations -1 -
Airfare - -
Mileage reimbursement - - -
Ground Transport - - -
Total Other - -
Total - BOCC Department
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage Reimbursement
Ground Transport
- 2,352 893 - 3,245
-1 12 25 �� 568
t 396 134
- - j 1,207: 238 378 ` 1,823
137 i 766 776 1,011 — -
241 2,931
, 44 91 - - 39 174
681 ' 2,580 2,879 11,039 11,563 8,742
Total - BOCC Department
FY 2009 Budget
21,250
1/16/200)
MEMORANDUM
To: See Distribution
From: Jeanine Faria, Deschutes County Finance Department (385-1411)
RE: Quarterly report - Court Facilities Account
Date: January 2, 2009
Attached is the quarterly report, for the three months ended December 31, 2008, showing revenues,
deposits and expenditures of the court facilities security account, as required by ORS 1.182.
Please contact me with any questions or comments.
Distribution:
County governing body
Tammy Baney
Dennis Luke
Alan Unger
Advisory Committe on Court Security and Emergency Preparedness
Presiding Judge
DESCHUTES COUNTY FINANCE DEPARTMENT 541-385-1411 (voice) /jeaninef@deschutes.c-g
Court Security (Fund 240)
Statement of Financial Operating Data
Six Months Ended December 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
County Assessment:
Circuit Court
Municipal Court
Justice Court
Interest on Investments
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Internal Services - Finance
Internal Services - Administrative
Internal Services - BOCC
Intergovernmental Contract
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Budget
Act
Year to Date
ual Variance
FY %
Coll. %
22,000 45,919 23,919 100% n/a
20,500
20,000
13,500
255
19,781
17,069
12,338
589
(719)
(2,931)
(1,162)
334
54,255 49,778 (4,477)
76,255 95,697 19,442
362
294
294
64,306
363
294
294
64,302
50% 48%
50% 43%
50% 46% a)
50% 116%
46%
50% 73%
50%
Exp. %
(1) 50% 50%
(1) 50% 50%
(1) 50% 50%
4 50% 50% b)
65,255 65,253 2 50% 50%
11,000 30,444 19,444
a) 40% of County Assessment Revenues from Justice Court
b) Cost of Court Security accounted for in Department 38 in Sheriffs Office
Fund, as follows:
Personnel
Materials & Services
Capital Outlay
Total Department 38
Contract, per above
Balance not funded by contract
Year to Date
Budlget
Actual
Variance
FY %
CoII. %
99,753 47,140
52,613
7,765 2,877 4,888
50%
50%
50%
24%
19%
n/a
107,518 50,017 57,501 50% 23%
64,306 64,302 4 50% 50% b)
43,212 (14,286) 57,498 -17%
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TOTAL EXPENDITURES
Retained in Annual Fair Fund
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2008 - SOMETHING TO CROW ABOUT
FY 2009
% of
Budget
Actual
Budget
Variance
REVENUES
Gate Receipts 462,000 401,040 87% (60,960)
Carnival 158,000 160,901 102% 2,901
Commercial Exhibitors:
Outside 92,000 109,050 119% 17,050
Inside 39,000 41,700 107% 2,700
Food 12,000 12,750 106% 750
Livestock Entry Fees 5,000 5,259 105% 259
RN Camping/Horse Stall Rental 22,000 23,429 106% 1,429
Concessions:
Food 172,000 178,594 104% 6,594
Fair Sponsorship:
Rodeo 38,000 41,775 110% 3,775
On -ground Stages 8,000 8,000 100%
Day 13,000 13,000 100%
Golf Carts 2,500 3,425 137% 925
Food Court 3,500 4,000 114% 500
Concert 35,000 31,940 91% (3,060)
Presenting Sponsors 20,000 0% (20,000)
Parade Sponsors 2,500 2,500 100% -
Grants 5,000 5,000 100%
T -Shirts 3,800 3,726 98% (74)
State Grant 48,000 49,405 103% 1,405
Interest 6,000 4,645 77% (1,355)
Miscellaneous 27 N/A (27)
TOTAL REVENUES 1,147,327 1,100,139 96% (47,188)
EXPENSES
Personnel 185,552 180,655 97% 4,897
Materials and Services 743,328 756,660 102% (13,332)
Contingency 28,063 - 0% 28,063
TOTAL EXPENSES 956,943 937,314 98% 19,629
Net Fair - 2008
Transfer to Fund 618 302,850 200,000 102,850
Retained in Annual Fair Fund (112,466) (37,175) 75,291
Beg Net Working Capital
190,384 162,825 (27,559)
112,466 112,466
Ending Balance 75,291 75,291
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2008 - SOMETHING TO CROW ABOUT
Medical
Contract
Public Information
Temporary Help - Office
Temporary Help - Labor
Transportation
Graphic Design
FY 2009
Budget
Actual
(Over)/Under
4,000
14,000
20,000
38,000
10,000
Internal Service - Admin Svcs 4,306
Internal Service - BOCC 4,304
Internal Service - Finance 5,308
Internal Service - Legal 8,647
Internal Service - Personnel 2,000
Internal Service - IT 20,871
Internal Service - IT Reserve 2,308
Food Booth Cash Control 4,500
Gate Receipts Cash Control 16,000
Major Entertainment 145,000
Grounds Entertainment 40,000
Livestock Competition 3,000
Open Class 30,000
Rodeo 65,000
Security 67,000
Water & Sewer 2,000
Portable Sanitation 4,500
Garbage 6,000
Custodial/Janitorial 9,000
Grounds Upkeep, Landscape
Building Repair & Maintenance 5,000
Equipment R & M 1,200
Maintenance Agreements 500
Copy Machine Rental 700
Equipment Rental 52,000
Rentals 500
Membership & Dues 1,200 2,725
Conferences & Seminars 800 -
Software Licenses 500
Program expense 700 700
Fees & Permits 700 - 700
Insurance Premiums 39,834 40,015 (181)
Telephone 4,000 1,825 2,175
Cellular 700 544 156
Promotion 24,000 18,646 5,354
Printing 6,000 7,741 (1,741)
Travel 3,400 1,961 1,439
Refunds and Adjustments - 2,035 (2,035)
Premiums -Other 20,000 20,000 -
Over/Short 500 (234) 734
Custodial supplies 12,000 5,427 6,573
Equipment R & M Supplies 200 138 62
General supplies 2,500 3,328 (828)
Office/Copier 800 86 714
Postage 2,500 2,270 230
Queen Court 4,000 4,261 (261)
Program supplies 1,200 428 772
Bldg/Grounds R & M Supplies 2,000 13,501 (11,501)
Safety supplies 500 223 277
Shop supplies 1,000 326 674
Software supplies 500 - 500
Special Supplies 800 - 800
Straw & Hay 2,000 10,322 (8,322)
Electricity 18,000 15,958 2,042
Gas/Oil/Diesel 4,000 5,868 (1,868)
Heating Oil/Propane 1,000 70 930
Natural Gas 2,500 1,532 968
Meeting Supplies 50 - 50
Signage 300 523 (223)
Non -Office Fumiture & Fixtures - 29,227 (29,227)
TOTAL 743,328 756,660 (13,332)
9,500
2,800
440
15,421
26,861
14,546
560
4,442
2,151
5,404
9,041
2,011
18,463
1,152
4,200
15,227
165,137
36,475
1,227
26,855
65,086
52,396
3,636
3,676
4,543
6,210
4,182
514
395
64,165
(5,500)
11,200
(440)
4,579
11,139
(4,546)
(560)
(136)
2,153
(96)
(394)
(11)
2,409
1,156
300
773
(20,137)
3,525
1,773
3,145
(86)
14,604
(1,636)
824
1,457
9,000
(6,210)
818
1,200
(14)
305
(12,165)
500
(1,525)
800
(500)
Assets
Cash
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
December 31, 2008
$ 75,291
Total Assets $ 75,291
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
75.291
Total Liabilities and Fund Balance $ 75,291
The "Fair Year" is January 1 through December 31.