HomeMy WebLinkAboutFinance UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
April 27, 2009
(1) Monthly Investment Report
(2) March Financials
Investment Income
Fiscal Year 2008-09
G
F
$ 258,439 $ 2,659,954
258,439 2,659,954
(12,922) (132,998)
investment Income - Net $ 245,517 $ 2,526,956
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11 Investments By County Function
General $128,449,458
Total Investments $128,449,458
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Memorandum
Date: April 13, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find March 2009 financial reports for the following funds: General
(001), Community Justice — Juvenile (230), Sheriffs (255, 701, 702), Health (259),
Mental Health (275), Community Development (295), Road (325), Community
Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
RESOURCES:
Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% * $ 6,050,000 $ 6,461,433 $ 411,433
Revenues
Property Taxes 14,563,425 18,465,320 3,901,895 75% 95% a) 19,417,900 19,455,711 37,811
Gen. Rev. - excl. Taxes 1,970,842 2,133,943 163,101 75% 81% b) 2,627,789 2,821,840 194,051
Assessor 645,968 806,130 160,162 75% 94% c) 861,290 1,014,718 153,428
County Clerk 1,286,709 940,314 (346,395) 75% 55% d) 1,715,612 1,282,565 (433,047)
BOPTA 9,824 12,866 3,042 75% 98% c) 13,098 13,098
District Attorney 267,356 258,291 (9,065) 75% 72% 356,474 372,000 15,526
Finance/Tax 149,510 173,130 23,620 75% 87% c) 199,346 224,950 25,604
Veterans 52,500 53,591 1,091 75% 77% 70,000 70,000
Property Management 76,560 76,568 8 75% 75% 102,080 102,080
Grant Projects 1,500 1,494 (6) 75% 75% 2,000 2,000
Total Revenues 19,024,194 22,921,647 3,897,453 75% 90% 25,365,589 25,358,962 (6,627)
GENERAL FUND
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
$
Budget
Projection
Variance
TOTAL RESOURCES 25,074,194 29,383,080 4,308,886 75% 94% 31,415,589 31,820,395 404,806
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Transfers Out
Exp. %
2,740,569 2,492,229 248,340 75% 68% e) 3,654,092 3,429,092 225,000
1,161,998 1,097,654 64,344 75% 71% 1,549,330 1,501,990 47,340
46,367 46,066 301 75% 75% 61,823 59,440 2,383
3,611,447 3,383,829 227,618 75% 70% e) 4,815,262 4,555,424 259,838
591,780 575,356 16,424 75% 73% 789,040 754,061 34,979
177,724 173,870 3,854 75% 73% 236,965 236,965
190,823 185,240 5,583 75% 73% 254,431 254,431
80,088 78,371 1,717 75% 73% 106,784 106,784
867,917 677,783 190,134 75% 59% 1,157,222 1,414,499 (257,277)
4,042,190 - 4,042,190 75% n/a f) 5,389,586 5,389,586
13,510,903 8,710,398 4,800,505 75% 48% 18,014,535 12,312,686 5,701,849
9,913,566 9,917,555 (3,989) 75% 75% 13,218,088 13,218,088
TOTAL REQUIREMENTS 23,424,469 18,627,953 4,796,516 75% 60% 31,232,623 25,530,774 5,701,849
NET (Resources - Requirements) 1,649,725 10,755,127 9,105,402 ** 182,966 6,289,621 6,106,655
Beginning NWC per Proposed Budget 6,050,000
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with proceeds of FF&C bond. (Issued 4-9-09)
a) Current year taxes projected to be 91% of levy. Prior year taxes estimated to be $360,000 more than estimated for FY 2009 budget.
b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate.
c) A & T Grant (received quarterly) trending in excess of amount budgeted.
d) Clerk's Office revenues are projected to be Tess than budgeted, based on nine months of actual activity.
e) Expenditures will be Tess than appropriated due to open positions.
f) The Contingency in the Original Budget was $5,905,383. The $515,797 net decrease is due to appropriation transfers of
(1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers Out for
Fund 115, (3) $200,000 to Transfers Out for CDD, (4) $15,328 Transfers In from Fund 170, (5) $10,078 to Capital Outlay in Clerk's
Office and (6) $182,966 of appropriation transferred to other funds (details below).
** The net of $182,966 is due to transfer of appropriation to other funds: $127,466 - Crime Prevention Fund, $20,000 - Fund 145 and
$35,500 - Fund 120.
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget I Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
Revenues
Federal Grants 100,556 131,141 30,585 75% 98% a)c) 134,075 155,000 20,925
State Miscellaneous 38,250 23,198 (15,052) 75% 45% 51,000 51,000
SB #1065 -Court Assess. 48,000 41,747 (6,253) 75% 65% 64,000 59,000 (5,000)
Discovery Fee 12,000 11,664 (336) 75% 73% 16,000 16,700 700
Food Subsidy 29,250 23,019 (6,231) 75% 59% b) 39,000 35,000 (4,000)
Juvenile Crime Prevention 273,128 188,886 (84,242) 75% 52% c) 364,171 374,770 10,599
Inmate/Prisoner Housing 45,000 61,650 16,650 75% 103% 60,000 80,000 20,000
Inmate Commissary Fees 375 634 259 75% 127% 500 800 300
Contract Payments 257,772 186,812 (70,960) 75% 54% d) 343,696 205,401 (138,295)
Miscellaneous 225 354 129 75% 118% 300 354 54
MIP Diversion Fees 1,200 600 (600) 75% 38% 1,600 800 (800)
Interest on Investments 22,500 28,458 5,958 75% 95% 30,000 36,000 6,000
Leases 9,450 4,142 (5,308) 75% 33% e) 12,600 5,050 (7,550)
Grants - Private 128 128 75% n/a 128 128
Crime Prevention Services 7,856 7,856 75% n/a 19,700 19,700
Level 7 67,500 40,000 (27,500) 75% 44% c)f) 90,000 80,000 (10,000)
Total Revenues 905,206 750,289 (154,917) 75% 62% 1,206,942 1,119,703 (87,239)
Transfers In -General Fund 4,505,880 4,470,252 (35,628) 75% 74% 6,007,840 6,007,840
TOTAL RESOURCES 6,501,086 6,381,690 (119,396) 75% 77% 8,304,782 8,288,692 (16,090)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
2,196,386 2,176,993 19,393 75% 74% g) 2,928,514 2,920,000 8,514
Materials and Services 1,232,896 1,075,065 157,831 75% 65% 1,643,861 1,510,000 133,861
Capital Outlay 75 75 75% 0% 100 100
Juvenile Resource Center
Personal Services 2,170,781 1,874,911 295,870 75% 65% g) 2,894,375 2,540,000 354,375
Materials and Services 155,680 151,123 4,557 75% 73% 207,573 200,000 7,573
Capital Outlay 75 - 75 75% 0% 100 100
Contingency 472,694 472,694 75% n/a 630,259 630,259
TOTAL REQUIREMENTS 6,228,587 5,278,092 950,495 75% 64% 8,304,782 7,170,000 1,134,782
NET (Resources - Requirements)
272,499 1,103,598 831,099 - 1,118,692 1,118,692
Beginning NWC per Proposed Budget 1,085,000
a) Federal Grant revenue for FY 07-08 requests received in FY 08-09
b) Billing submitted monthly for reimbursement. Payments received to date cover July to February.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program.
e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
Revenues
Federal Grants 100,556 131,141 30,585 75% 98% a)c) 134,075 155,000 20,925
State Miscellaneous 38,250 23,198 (15,052) 75% 45% 51,000 51,000
SB #1065 -Court Assess. 48,000 41,747 (6,253) 75% 65% 64,000 59,000 (5,000)
Discovery Fee 12,000 11,664 (336) 75% 73% 16,000 16,700 700
Food Subsidy 29,250 23,019 (6,231) 75% 59% b) 39,000 35,000 (4,000)
Juvenile Crime Prevention 273,128 188,886 (84,242) 75% 52% c) 364,171 374,770 10,599
Inmate/Prisoner Housing 45,000 61,650 16,650 75% 103% 60,000 80,000 20,000
Inmate Commissary Fees 375 634 259 75% 127% 500 800 300
Contract Payments 257,772 186,812 (70,960) 75% 54% d) 343,696 205,401 (138,295)
Miscellaneous 225 354 129 75% 118% 300 354 54
MIP Diversion Fees 1,200 600 (600) 75% 38% 1,600 800 (800)
Interest on Investments 22,500 28,458 5,958 75% 95% 30,000 36,000 6,000
Leases 9,450 4,142 (5,308) 75% 33% e) 12,600 5,050 (7,550)
Grants - Private 128 128 75% n/a 128 128
Crime Prevention Services 7,856 7,856 75% n/a 19,700 19,700
Level 7 67,500 40,000 (27,500) 75% 44% c)f) 90,000 80,000 (10,000)
Total Revenues 905,206 750,289 (154,917) 75% 62% 1,206,942 1,119,703 (87,239)
Transfers In -General Fund 4,505,880 4,470,252 (35,628) 75% 74% 6,007,840 6,007,840
TOTAL RESOURCES 6,501,086 6,381,690 (119,396) 75% 77% 8,304,782 8,288,692 (16,090)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
2,196,386 2,176,993 19,393 75% 74% g) 2,928,514 2,920,000 8,514
Materials and Services 1,232,896 1,075,065 157,831 75% 65% 1,643,861 1,510,000 133,861
Capital Outlay 75 75 75% 0% 100 100
Juvenile Resource Center
Personal Services 2,170,781 1,874,911 295,870 75% 65% g) 2,894,375 2,540,000 354,375
Materials and Services 155,680 151,123 4,557 75% 73% 207,573 200,000 7,573
Capital Outlay 75 - 75 75% 0% 100 100
Contingency 472,694 472,694 75% n/a 630,259 630,259
TOTAL REQUIREMENTS 6,228,587 5,278,092 950,495 75% 64% 8,304,782 7,170,000 1,134,782
NET (Resources - Requirements)
272,499 1,103,598 831,099 - 1,118,692 1,118,692
Beginning NWC per Proposed Budget 1,085,000
a) Federal Grant revenue for FY 07-08 requests received in FY 08-09
b) Billing submitted monthly for reimbursement. Payments received to date cover July to February.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program.
e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
Sheriff - Fund 255
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
CoII.
15,016,126
9,275,865
$ 138,600 $ 138,600 100%
12,709,581
8,291,947
36,668
(2,306,545)
(983,918)
36,668
24,291,991
21,038,196 (3,253,795)
n/a $
$ 138,600 $ 138,600
75% 63% a) 20,021,501 17,284,482 (2,737,019)
75% 67% a) 12,367,820 11,017,688 (1,350,132)
75% n/a - 36,668 36,668
75% 65% 32,389,321 28,338,838 (4,050,483)
24,291,991 21,176,796 (3,115,195) 75%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriff's Division 1,680,980
Civil 888,547
Automotive/Communications 980,598
Investigations/Evidence 1,283,101
Patrol/Civil/Comm Supp 5,848,460
Records 499,278
Adult Jail 7,396,880
Court Security 161,351
Emergency Services 131,568
Special Services Division 965,727
Regional Work Center 1,994,098
Training Division 182,085
Non -Departmental 32,794
Contingency 2,209,024
1,651,968
826,312
1,001,781
1,202,547
5,670,287
502,787
6,772,079
149,639
124,299
986,306
1,875,363
161,965
38,694
Transfers Out 37,500 37,500
29,012
62,235
(21,183)
80,554
178,173
(3,509)
624,801
11,712
7,269
(20,579)
118,735
20,120
(5,900)
2,209,024
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
65% 32,389,321 28,477,438 (3,911,883)
Exp. %
74% b)
70% c)
77% d)
70% e)
73% f)
76%
69% g)
70%
71%
77%
71% h)
67%
88%
n/a
- 75% 75%
TOTAL REQUIREMENTS 24,291,991 21,001,527
NET (Resources - Requirements)
3,290,464 75%
175,269 175,269
Beginning NWC per Proposed Budget
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,287,636
2,658,798
242,780
43,725
2,945,365
2,196,306
1,127,000
1,251,915
1,626,801
7,530,557
665,605
9,232,390
215,035
175,324
1,286,034
2,658,798
242,680
43,725
50,000 50,000
45,000
57,729
55,549
84,000
267,389
100
630,117
100
100
1,602
100
2,945,365
65% 32,389,321 28,302,170 4,087,151
175,268 175,268
Year End
Budget
Projection
Variance
n/a $
$ 138,600 $ 138,600
75% 63% a) 20,021,501 17,284,482 (2,737,019)
75% 67% a) 12,367,820 11,017,688 (1,350,132)
75% n/a - 36,668 36,668
75% 65% 32,389,321 28,338,838 (4,050,483)
24,291,991 21,176,796 (3,115,195) 75%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriff's Division 1,680,980
Civil 888,547
Automotive/Communications 980,598
Investigations/Evidence 1,283,101
Patrol/Civil/Comm Supp 5,848,460
Records 499,278
Adult Jail 7,396,880
Court Security 161,351
Emergency Services 131,568
Special Services Division 965,727
Regional Work Center 1,994,098
Training Division 182,085
Non -Departmental 32,794
Contingency 2,209,024
1,651,968
826,312
1,001,781
1,202,547
5,670,287
502,787
6,772,079
149,639
124,299
986,306
1,875,363
161,965
38,694
Transfers Out 37,500 37,500
29,012
62,235
(21,183)
80,554
178,173
(3,509)
624,801
11,712
7,269
(20,579)
118,735
20,120
(5,900)
2,209,024
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
65% 32,389,321 28,477,438 (3,911,883)
Exp. %
74% b)
70% c)
77% d)
70% e)
73% f)
76%
69% g)
70%
71%
77%
71% h)
67%
88%
n/a
- 75% 75%
TOTAL REQUIREMENTS 24,291,991 21,001,527
NET (Resources - Requirements)
3,290,464 75%
175,269 175,269
Beginning NWC per Proposed Budget
2,241,306
1,184,729
1,307,464
1,710,801
7,797,946
665,705
9,862,507
215,135
175,424
1,287,636
2,658,798
242,780
43,725
2,945,365
2,196,306
1,127,000
1,251,915
1,626,801
7,530,557
665,605
9,232,390
215,035
175,324
1,286,034
2,658,798
242,680
43,725
50,000 50,000
45,000
57,729
55,549
84,000
267,389
100
630,117
100
100
1,602
100
2,945,365
65% 32,389,321 28,302,170 4,087,151
175,268 175,268
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
$ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600
24,291,991 21,038,196 (3,253,795) 75% 65% 32,389,321 28,338,838 (4,050,483)
24,291,991 21,176,796 (3,115,195) 75% 65% 32,389,321 28,477,438 (3,911,883)
Exp. %
Sheriffs Services
Personnel 859,595 841,288 18,307 75% 73% 1,146,126 1,126,126 20,000
Materials & Services 617,010 604,652 12,358 75% 73% 822,680 822,680
Capital Outlay 204,375 206,028 (1,653) 75% 76% 272,500 247,500 25,000
Total Sheriffs Services 1,680,980 1,651,968 29,012 2,241,306 2,196,306 45,000
Civil / Special Units
Personnel 816,614 784,469 32,145 75% 72% 1,088,818 1,052,000 36,818
Materials & Services 63,134 41,843 21,291 75% 50% 84,179 75,000 9,179
Capital Outlay 8,799 8,799 75% 0% 11,732 11,732
Total Civil 888,547 826,312 62,235 1,184,729 1,127,000 57,729
Automotive/Communications
Personnel 289,087 246,974 42,113 75% 64% 385,449 330,000 55,449
Materials & Services 691,436 754,807 (63,371) 75% 82% 921,915 921,915
Capital Outlay 75 - 75 75% 0% 100 100
Total Automotive/Communications 980,598 1,001,781 (21,183) 1,307,464 1,251,915 55,549
Investigations/Evidence
Personnel 1,073,639 1,029,503 44,136 75% 72% 1,431,519 1,401,519 30,000
Materials & Services 191,462 149,734 41,728 75% 59% 255,282 201,282 54,000
Capital Outlay 18,000 23,310 (5,310) 75% 97% 24,000 24,000 -
Total Investigations/Evidence 1,283,101 1,202,547 80,554 1,710,801 1,626,801 84,000
Patrol/Civil/Comm Support
Personnel 5,187,418 4,868,427 318,991 75% 70% 6,916,557 6,566,557 350,000
Materials & Services 405,982 484,645 (78,663) 75% 90% 541,309 646,000 (104,691)
Capital Outlay 255,060 317,215 (62,155) 75% 93% 340,080 318,000 22,080
Total Patrol/Civil/Comm Supp 5,848,460 5,670,287 178,173 7,797,946 7,530,557 267,389
Records
Personnel 436,684 436,506 178 75% 75% 582,246 582,246
Materials & Services 62,519 66,281 (3,762) 75% 80% 83,359 83,359
Capital Outlay 75 - 75 75% 0% 100 100
Total Records 499,278 502,787 (3,509) 665,705 665,605 100
Adult Jail
Personnel 5,637,292 5,204,973 432,319 75% 69% 7,516,390 7,116,390 400,000
Materials & Services 1,023,838 950,264 73,574 75% 70% 1,365,117 1,335,000 30,117
Capital Outlay 735,750 616,842 118,908 75% 63% 981,000 781,000 200,000
Total Adult Jail 7,396,880 6,772,079 624,801 9,862,507 9,232,390 630,117
Court Security
Personnel 149,629 145,241 4,388 75% 73% 199,506 199,506
Materials & Services 11,647 4,398 7,249 75% 28% 15,529 15,529
Capital Outlay 75 - 75 75% 0% 100 100
Total Transport/Court Security 161,351 149,639 11,712 215,135 215,035 100
Emergency Services
Personnel 118,899 117,128 1,771 75% 74% 158,532 158,532
Materials & Services 12,594 7,171 5,423 75% 43% 16,792 16,792
Capital Outlay 75 - 75 75% 0% 100 100
Total Emergency Services 131,568 124,299 7,269 175,424 175,324 100
Special Services
Personnel 612,422 580,653 31,769 75% 71% 816,563 816,563
Materials & Services 129,696 109,110 20,586 75% 63% 172,928 172,928
Capital Outlay 223,609 296,543 (72,934) 75% 99% 298,145 296,543 1,602
Total Special Services 965,727 986,306 (20,579) 1,287,636 1,286,034 1,602
Regional Work Center
Personnel 1,628,640 1,664,213 (35,573) 75% 77% 2,171,520 2,256,520 (85,000)
Materials & Services 341,458 188,156 153,302 75% 41% 455,278 370,278 85,000
Capital Outlay 24,000 22,994 1,006 75% 72% 32,000 32,000
Total Regional Work Center 1,994,098 1,875,363 118,735 2,658,798 2,658,798
Training
Personnel 145,043 136,155 8,888 75% 70% 193,391 193,391
Materials & Services 36,967 25,810 11,157 75% 52% 49,289 49,289
Capital Outlay 75 75 75% 0% 100 100
Total Training 182,085 161,965 20,120 242,780 242,680 100
Non -Departmental
Materials & Services 32,794 38,694 (5,900) 75% 88% 43,725 43,725 -
Transfers Out 37,500 37,500 75% 75% 50,000 50,000 -
Contingency 2,209,024 2,209,024 75% n/a 2,945,365 - 2,945,365
Total Non -Departmental 2,279,318 76,194 2,203,124 3,039,090 93,725 2,945,365
Total Requirements 24,291,991 21,001,527 3,290,464 75% 65% 32,389,321 28,302,170 4,087,151
NET (Resources - Requirements) 175,269 175,269 175,268 175,268
Sheriff Notes
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment,
is adjusted to actual quarterly. Actual expenditures for the first 3 quarters were Tess than budgeted.
Actual expenditures for FY 2009 are projected to be less than budgeted.
b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects and one open
position which has been filled. Expenditures for capital software will be less than planned for the year.
c) Personnel expenditures in Civil will be less than budget by approximately $58,000 for the year
due primarily to unfilled budgeted positions during the year.
d) Automotive/Communications year-to-date variance is due to timing of budget and actual purchase
of material and services for new car preparation. Personnel expenses for the year will be less than
budgeted due to an open position which was filled in the 2nd quarter.
e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed. In addition, personnel expenditures will be $30,000 below plan due to unfilled open positions.
f) Personnel expenditures in Patrol will be less than budget by approximately $350,000 for the
year due to unfilled budgeted employee positions.
g) Adult Jail year-to-date variance is due to delays in filling open positions. Capital
expenditures for the jail control panel system project will be incurred later in the year and will
be Tess than budgeted. The delays in hiring and lower capital expenditures will result in the
Adult Jail expenditures at $630,000 less than budgeted.
h) Work Center year-to-date variance due to timing of expenditures for inmate Addictions
Treatment programs and other expenses related to inmate population.
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 75% n/a $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 10,926,443 13,566,137 2,639,694 75% 93% a) 14,568,591 14,262,941 (305,650)
Tax Revenues - Prior 202,089 455,048 252,959 75% 169% b) 269,452 524,846 255,394
Federal Grants 15,000 59,908 44,908 75% n/a 20,000 35,354 15,354
State Grant 33,867 52,476 18,609 75% 116% c) 45,156 69,000 23,844
Transp. of State Wards 3,750 - (3,750) 75% 0% 5,000 5,000
SB 1145 1,451,864 1,451,865 1 75% 75% d) 1,935,819 1,815,704 (120,115)
Des Cty Court Security 96,750 96,453 (297) 75% 75% 129,000 129,000
Des Cty Juvenile Contract 18,000 3,262 (14,738) 75% 14% e) 24,000 5,000 (19,000)
Transport 11,400 11,400 75% n/a 15,000 15,000
Title III Reimbursement 75,000 75,000 75% n/a f) 150,000 150,000
DC Fair & Expo Center 6,375 6,375 75% n/a 6,375 6,375
Local Gov't Pmts - 2,235 2,235 75% n/a 2,235 2,235
Inmate Commissary Fees 45,000 54,802 9,802 75% 91% 60,000 60,000
Work Center Work Crews 112,500 24,135 (88,365) 75% 16% g) 150,000 35,820 (114,180)
Concealed Handgun Classes 1,200 6,310 5,110 75% n/a 1,600 9,000 7,400
Soc Sec Incentive -Fed 3,000 6,200 3,200 75% 155% 4,000 8,000 4,000
Miscellaneous 375 1,821 1,446 75% 364% 500 4,026 3,526
Oregon Mentors - 5,614 5,614 75% n/a - 8,000 8,000
Medical Services Reimb 9,000 13,122 4,122 75% 109% 12,000 16,000 4,000
Restitution 788 265 (523) 75% 25% 1,050 1,050
Sheriff Fees 115,211 131,443 16,232 75% 86% 153,615 153,615
Interest 33,750 71,760 38,010 75% 159% 45,000 85,000 40,000
Interest on Unsegregated 2,700 6,382 3,682 75% 177% 3,600 10,600 7,000
Rentals 24,617 62,825 38,208 75% 191% h) 32,824 70,118 37,294
Donations - 48 48 75% n/a 48 48
Total Revenues 13,095,904 16,164,886 3,068,982 75% 93% 17,461,207 17,481,732 20,525
Sheriff 701
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
TOTAL RESOURCES 15,656,198 18,776,260 3,120,062 75% 94% 20,021,501 20,093,106 71,605
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 15,016,127 12,709,581 2,306,546 75% 63% i) 20,021,501 17,284,482 2,737,019
TOTAL REQUIREMENTS 15,016,127 12,709,581 2,306,546 75% 63% 20,021,501 17,284,482 2,737,019
NET (Resources - Requirements) 640,071 6,066,679 5,426,608 - 2,808,624 2,808,624
Exp. %
Beginning NWC per Proposed Budget 2,470,519
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment.
e) Expect less revenue for court security from the Juvenile Department.
f) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters
were less than budgeted.
Year End
Budget
Projection
Variance
TOTAL RESOURCES 15,656,198 18,776,260 3,120,062 75% 94% 20,021,501 20,093,106 71,605
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 15,016,127 12,709,581 2,306,546 75% 63% i) 20,021,501 17,284,482 2,737,019
TOTAL REQUIREMENTS 15,016,127 12,709,581 2,306,546 75% 63% 20,021,501 17,284,482 2,737,019
NET (Resources - Requirements) 640,071 6,066,679 5,426,608 - 2,808,624 2,808,624
Exp. %
Beginning NWC per Proposed Budget 2,470,519
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment.
e) Expect less revenue for court security from the Juvenile Department.
f) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters
were less than budgeted.
RESOURCES:
Beg. Net Working Capital $ 1,169,561 $ 1,178,512 $ 8,951 75% n/a $ 1,169,561 $ 1,178,512 $ 8,951
Revenues
Tax Revenues - Current 5,322,626 6,636,266 1,313,640 75% 94% a) 7,096,836 6,961,631 (135,205)
Tax Revenues - Prior 96,589 253,035 156,446 75% 196% b) 128,785 279,869 151,084
Federal Grants 21,375 14,722 (6,653) 75% 52% 28,500 28,500
US Forest Service 54,000 25,125 (28,875) 75% 35% 72,000 72,000
State Grant 59,544 67,018 7,474 75% 84% 79,392 79,392 -
SB #1065 Court Assessment 50,250 41,747 (8,503) 75% 62% 67,000 67,000 -
Marine Board License Fee 74,208 50,014 (24,194) 75% 51% c) 98,944 137,527 38,583
Narcotic Task Force 82,500 27,500 (55,000) 75% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 161,235 (161,235) 75% 0% e) 214,980 471,980 257,000
Des Cty Transient Room Tax 1,826,265 1,826,265 75% 75% 2,435,020 2,178,020 (257,000)
Des Cty Other Grant 94,625 (94,625) 75% 0% f) 126,167 (126,167)
City of Sisters 294,941 300,011 5,070 75% 76% 393,255 400,014 6,759
Des Cty Tax/Fin Contract 2,063 860 (1,203) 75% 31% 2,750 2,750 -
Des Cty CDD Contract 40,774 33,977 (6,797) 75% 62% g) 54,365 33,978 (20,387)
Des Cty Solid Waste Cntrt 40,774 47,568 6,794 75% 87% g) 54,365 74,752 20,387
Des Cty Clerk/Election 2,250 2,706 456 75% 90% 3,000 3,000
Security & Traffic Reimb 19,500 1,316 (18,184) 75% 5% h) 26,000 13,000 (13,000)
Seat Belt Program 4,500 5,975 1,475 75% 100% 6,000 6,000
Miscellaneous 1,875 8,152 6,277 75% n/a 2,500 13,655 11,155
Sheriff Fees 3,750 4,772 1,022 75% n/a 5,000 5,000
Court Fines & Fees 63,750 86,706 22,956 75% 102% 85,000 115,000 30,000
Impound Fees 56,250 58,800 2,550 75% 78% 75,000 75,000
Restitution - Street Crimes 350 350 75% N/A 350 350
Interest 22,500 22,550 50 75% 75% 30,000 30,000
Interest on Unsegregated 1,800 3,122 1,322 75% 130% 2,400 5,400 3,000
Grants - Private - 6,000 6,000 75% n/a - 6,000 6,000
Sale of Equip & Material 750 5,276 4,526 75% 528% 1,000 6,000 5,000
Total Revenues 8,398,694 9,529,833 1,131,139 75% 85% 11,198,259 11,093,318 (104,941)
Sheriff 702
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll.
TOTAL RESOURCES
9,568,255 10,708,345 1,140,090 75% 87% 12,367,820 12,271,830 (95,990)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 9,275,865
8,291,947
Exp. %
983,918 75% 67% g) 12,367,820 11,017,688 1,350,132
TOTAL REQUIREMENTS 9,275,865 8,291,947 983,918 75% 67% 12,367,820 11,017,688 1,350,132
NET (Resources - Requirements) 292,390 2,416,398 2,124,008 - 1,254,142 1,254,142
Beginning NWC per Proposed Budget 1,287,473
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Marine Board contract higher than plan due to reimbursement of extra marine patrol. Reimbursements are received in Feb and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court will be less than expenses resulting in no transfer to Sheriffs Office (M. Wynne).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs and
payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters were less than budgeted.
h) Fewer events requiring patrol/traffic control services.
Year End
Budget
Projection
Variance
TOTAL RESOURCES
9,568,255 10,708,345 1,140,090 75% 87% 12,367,820 12,271,830 (95,990)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 9,275,865
8,291,947
Exp. %
983,918 75% 67% g) 12,367,820 11,017,688 1,350,132
TOTAL REQUIREMENTS 9,275,865 8,291,947 983,918 75% 67% 12,367,820 11,017,688 1,350,132
NET (Resources - Requirements) 292,390 2,416,398 2,124,008 - 1,254,142 1,254,142
Beginning NWC per Proposed Budget 1,287,473
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Marine Board contract higher than plan due to reimbursement of extra marine patrol. Reimbursements are received in Feb and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court will be less than expenses resulting in no transfer to Sheriffs Office (M. Wynne).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs and
payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters were less than budgeted.
h) Fewer events requiring patrol/traffic control services.
HEALTH
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 3,000 1,548 (1,452) 75% 39% a) 4,000 4,000 -
State Grant 1,195,361 1,327,506 132,145 75% 83% b) 1,593,814 1,861,301 267,487
Child Dev & Rehab Center 26,053 16,701 (9,352) 75% 48% c) 34,737 34,737 -
State Miscellaneous 199,376 171,870 (27,506) 75% 65% 265,834 265,834 -
STARS Foundation - 2,650 2,650 75% n/a 2,650 2,650
OMAP 202,500 241,720 39,220 75% 90% 270,000 300,000 30,000
Family Planning Exp Proj 356,250 295,064 (61,186) 75% 62% d) 475,000 440,000 (35,000)
Grants 22,127 22,127 75% n/a 22,127 22,127
Sale of Map Photo or Copies - 163 163 75% n/a - 163 163
Contract Payments/ESD 6,000 4,000 (2,000) 75% 50% e) 8,000 8,000
Miscellaneous 1,909 1,909 75% n/a - 1,909 1,909
Patient Insurance Fees 68,588 130,369 61,781 75% 143% f) 91,450 160,000 68,550
Health Dept/Patient Fees 166,875 119,850 (47,025) 75% 54% f) 222,500 180,000 (42,500)
Vital Records -Birth 30,000 25,095 (4,905) 75% 63% 40,000 38,000 (2,000)
Vital Records -Death 70,500 78,070 7,570 75% 83% 94,000 94,000
Interest on Investments 28,500 20,419 (8,081) 75% 54% 38,000 28,000 (10,000)
Donations 6,825 5,757 (1,068) 75% 63% 9,100 9,100
Interfund Contract 94,682 49,799 (44,883) 75% 39% g) 126,242 113,160 (13,082)
Administrative Fee 20,250 20,250 75% 75% 27,000 27,000 -
Interfund Grant 19,172 19,172 75% n/a 19,172 19,172
Total Revenues 2,474,761 2,554,039 79,278 75% 77% 3,299,678 3,609,153 309,475
Revised
Year End
Budget
Projection
Variance
Transfers In -Reserve Fund 18,750 25,000 6,250 75% 100% 25,000 25,000
Transfers In -General Fund 1,980,926 1,980,927 1 75% 75% 2,641,235 2,641,235
TOTAL RESOURCES 5,181,437 5,532,402 344,715 75% 83% 6,672,913 7,247,824 574,911
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
3,342,878 3,377,092 (34,214) 75% 76% 4,457,171 4,536,160 (78,989)
1,054,897 1,028,132 26,765 75% 73% b) 1,406,529 1,544,620 (138,091)
56,250 47,227 9,023 75% 63% 75,000 47,227 27,773
112,500 112,500 75% 75% 150,000 150,000
438,160 438,160 75% n/a 584,213 584,213
TOTAL REQUIREMENTS 5,004,685 4,564,951 439,734 75% 68% 6,672,913 6,278,007 394,906
NET (Resources - Requirements)
176,752 967,451 784,449
969,817 969,817
Beginning NWC per Proposed Budget 900,000
a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold.
b) Projection includes revisions 1 - 8 to State Grant. Some of additional resources will be expended as M & S.
c) Payments received quarterly during the October 08 through September 09 contract period.
d) Payments are received one month in arrears.
e) $4,000 received in April.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
g) Second quarter payment will be received in April.
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 4,125 3,900 (225) 75% 71% 5,500 5,500
Divorce Filing Fees 93,750 87,938 (5,812) 75% 70% 125,000 125,000 -
Domestic Partnership Fee 1,500 85 (1,415) 75% n/a 2,000 200 (1,800)
Federal Grants 181,119 56,921 (124,198) 75% 24% a)b) 241,492 229,184 (12,308)
State Grants 4,062,847 4,020,462 (42,385) 75% 74% 5,417,129 5,393,386 (23,743)
State Miscellaneous 134,787 121,183 (13,604) 75% 67% c) 179,716 179,716 -
Title 19 225,529 159,059 (66,470) 75% 53% 300,705 300,705
Liquor Revenue 79,500 71,626 (7,874) 75% 68% 106,000 106,000
School Districts 75,000 48,300 (26,700) 75% 48% d) 100,000 70,000 (30,000)
Contract Payments - 7,020 7,020 75% n/a 14,040 14,040
Miscellaneous 65,850 72,084 6,234 75% 82% 87,800 75,300 (12,500)
Patient Insurance Fees 163,125 115,341 (47,784) 75% 53% 217,500 160,000 (57,500)
Patient Fees 8,625 5,420 (3,205) 75% 47% 11,500 8,500 (3,000)
Interest on Investments 54,750 63,654 8,904 75% 87% 73,000 88,000 15,000
Rentals 12,375 13,625 1,250 75% 83% 16,500 16,500
Donations 7,500 100 (7,400) 75% 1% 10,000 3,500 (6,500)
Interfund Contract 2,340 7,984 5,644 75% 256% 3,120 8,764 5,644
Administrative Fee 2,172,600 2,148,554 (24,046) 75% 74% 2,896,800 2,876,800 (20,000)
Crime Prevention Services 107,913 79,283 (28,630) 75% 55% b) 143,884 137,100 (6,784)
MENTAL HEALTH
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
Total Revenues
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
7,453,235 7,082,539 (370,696) 75% 71% 9,937,646 9,798,195 (139,451)
1,163,174 1,163,174 - 75% 75% 1,550,899 1,550,899 -
340,369 380,119 39,750 75% 84% 453,825 506,825 53,000
11,706,778 11,321,140 (385,638) 75% 77% 14,692,370 14,551,227 (141,143)
Exp. %
6,245,030 5,928,994 316,036 75% 71% e) 8,326,706 7,790,000 536,706
3,356,085 2,836,780 519,305 75% 63% 4,474,780 3,894,000 580,780
75 75 75% 0% 100 - 100
112,500 112,500 75% 75% 150,000 150,000
1,305,588 1,305,588 75% n/a 1,740,784 - 1,740,784
TOTAL REQUIREMENTS 11,019,278 8,878,274 2,141,004 75% 60% 14,692,370 11,834,000 2,858,370
NET (Resources - Requirements) 687,500 2,442,866 1,755,366 - 2,717,227 2,717,227
Beginning NWC per Proposed Budget 2,725,000
a) Negative variance due to an adjustment for over -accrual of FY 2008 revenue.
b) Grant billing paid quarterly, in arrears. Anticipated receipt of $22,610 in April 2009.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
e) Anticipated salary savings due to unfilled positions and reduce work schedule beginning March 1, 2009.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ (2,777,224) $(2,667,071) $ 110,153 100% 96% $(2,777,224) $(2,667,071) 110,153
Revenues
Admin -Operations 26,438 (12,468) (38,906) 75% -35% a) 35,250 (18,842) (54,092)
Admin -GIS 3,750 1,476 (2,274) 75% 30% b) 5,000 1,861 (3,139)
Admin -Code Enforcement 231,375 141,953 (89,422) 75% 46% c) 308,500 180,683 (127,817)
Building Safety 1,291,275 675,832 (615,443) 75% 39% c) 1,721,700 838,097 (883,603)
Electrical 341,344 192,187 (149,157) 75% 42% c) 455,125 246,405 (208,720)
Contract Services 399,000 177,501 (221,499) 75% 33% d) 532,000 195,120 (336,880)
Env Health -On Site Prog 547,275 180,927 (366,348) 75% 25% c) 729,700 216,087 (513,613)
Env Health-Lic Facilities 513,863 602,550 88,687 75% 88% e) 685,150 650,916 (34,234)
Env Health - Drinking H2O 57,725 69,174 11,449 75% 90% d) 76,967 89,871 12,904
Planning -Current 1,036,106 672,829 (363,277) 75% 49% c) 1,381,475 886,122 (495,353)
Planning -Long Range 454,346 211,012 (243,334) 75% 35% c) 605,795 355,376 (250,419)
Total Revenues
4,902,497 2,912,973 (1,989,524) 75% 45% 6,536,662 3,641,696 (2,894,966)
Trans In -CDD Reserve 1,861,583 1,399,756 (461,827) 75% 56% 2,482,111 2,478,181 (3,930)
Trans In -CDD Bldg/Elec 1,693,294 1,144,255 (549,039) 75% 51% 2,257,725 2,244,231 (13,494)
Trans In -Gen Fund 150,000 150,000 0% n/a f) 0 200,000 200,000
Trans In -Newberry (297) 62,036 131,666 69,630 0% 159% g) 82,714 281,641 198,927
Trans In -Other 75 (75) 0% 0% 1) 100 850,000 849,900
TOTAL RESOURCES 5,742,261 3,071,579 (2,670,682) 75% 36% 8,582,088 7,028,678 (1,553,410)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division 1,583,750 1,489,302 94,448 75% 71% h) 2,111,666 1,940,221 171,445
Admin -GIS Division 197,009 173,746 23,263 75% 66% h) 262,679 239,508 23,171
Admin -Code Enforcement 184,451 162,752 21,699 75% 66% h) 245,934 217,008 28,926
Building Safety Division 797,026 762,130 34,896 75% 72% h) 1,062,701 941,467 121,234
Electrical Division 229,041 222,202 6,839 75% 73% h) 305,388 287,465 17,923
Contract Services 210,209 210,508 (299) 75% 75% 280,279 297,105 (16,826)
Env Health -On Site Pgm 257,660 217,541 40,119 75% 63% h) 343,547 310,689 32,858
Env Health-Lic Facilities 403,123 379,876 23,247 75% 71% h) 537,497 502,416 35,081
Env Health - Drinking H2O 66,043 59,963 6,080 75% 68% h) 88,057 82,615 5,442
EPA Grant 62,156 53,199 8,957 75% 64% h) 82,875 85,276 (2,401)
Planning -Current Division 761,775 744,954 16,821 75% 73% h) 1,015,700 925,463 90,237
Planning -Long Range Div 478,763 369,161 109,602 75% 58% h) 638,350 614,121 24,229
Transfers Out (D/S Fund) 150,000 86% 175,000 150,000 25,000
Contingency 1,074,311 1,074,311 75% n/a 1,432,415 - 1,432,415
Exp. %
TOTAL REQUIREMENTS 6,305,317 4,995,334 1,459,983 75% 58% 8,582,088 6,593,354 1,988,734
NET (Resources - Requirements)
(563,056) (1,923,755) (1,210,699) 435,324 435,324
Beginning NWC per Proposed Budget 413,471
Revenues 2,912,973 3,641,696
Expenditures 4,995,334 6,593,354
Net from Operations (2,082,361) (2,951,658)
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) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer.
h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
i) Transfer from PERS Reserve (4-15-09).
Year End
Budget
Projection
Variance
Total Revenues
4,902,497 2,912,973 (1,989,524) 75% 45% 6,536,662 3,641,696 (2,894,966)
Trans In -CDD Reserve 1,861,583 1,399,756 (461,827) 75% 56% 2,482,111 2,478,181 (3,930)
Trans In -CDD Bldg/Elec 1,693,294 1,144,255 (549,039) 75% 51% 2,257,725 2,244,231 (13,494)
Trans In -Gen Fund 150,000 150,000 0% n/a f) 0 200,000 200,000
Trans In -Newberry (297) 62,036 131,666 69,630 0% 159% g) 82,714 281,641 198,927
Trans In -Other 75 (75) 0% 0% 1) 100 850,000 849,900
TOTAL RESOURCES 5,742,261 3,071,579 (2,670,682) 75% 36% 8,582,088 7,028,678 (1,553,410)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division 1,583,750 1,489,302 94,448 75% 71% h) 2,111,666 1,940,221 171,445
Admin -GIS Division 197,009 173,746 23,263 75% 66% h) 262,679 239,508 23,171
Admin -Code Enforcement 184,451 162,752 21,699 75% 66% h) 245,934 217,008 28,926
Building Safety Division 797,026 762,130 34,896 75% 72% h) 1,062,701 941,467 121,234
Electrical Division 229,041 222,202 6,839 75% 73% h) 305,388 287,465 17,923
Contract Services 210,209 210,508 (299) 75% 75% 280,279 297,105 (16,826)
Env Health -On Site Pgm 257,660 217,541 40,119 75% 63% h) 343,547 310,689 32,858
Env Health-Lic Facilities 403,123 379,876 23,247 75% 71% h) 537,497 502,416 35,081
Env Health - Drinking H2O 66,043 59,963 6,080 75% 68% h) 88,057 82,615 5,442
EPA Grant 62,156 53,199 8,957 75% 64% h) 82,875 85,276 (2,401)
Planning -Current Division 761,775 744,954 16,821 75% 73% h) 1,015,700 925,463 90,237
Planning -Long Range Div 478,763 369,161 109,602 75% 58% h) 638,350 614,121 24,229
Transfers Out (D/S Fund) 150,000 86% 175,000 150,000 25,000
Contingency 1,074,311 1,074,311 75% n/a 1,432,415 - 1,432,415
Exp. %
TOTAL REQUIREMENTS 6,305,317 4,995,334 1,459,983 75% 58% 8,582,088 6,593,354 1,988,734
NET (Resources - Requirements)
(563,056) (1,923,755) (1,210,699) 435,324 435,324
Beginning NWC per Proposed Budget 413,471
Revenues 2,912,973 3,641,696
Expenditures 4,995,334 6,593,354
Net from Operations (2,082,361) (2,951,658)
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) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer.
h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
i) Transfer from PERS Reserve (4-15-09).
ROAD
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
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 15,000 1,386 (13,614) 75% 7% 20,000 1,500 (18,500)
Mineral Lease Royalties 3,750 106,805 103,055 75% n/a h) 5,000 106,805 101,805
Forest Receipts 2,068,260 2,759,606 691,346 75% 100% a) 2,757,680 2,759,606 1,926
State Grant 1,266,980 1,689,307 422,327 75% 100% b) 1,689,306 1,689,307 1
State Miscellaneous 5,758 5,758 75% n/a b) 344,113 344,113
Motor Vehicle Revenue 5,737,500 5,446,146 (291,354) 75% 71% 7,650,000 7,350,000 (300,000)
City of Bend 187,500 206,121 18,621 75% 82% c) 250,000 215,000 (35,000)
City of Redmond 300,000 11,781 (288,219) 75% 3% c) 400,000 250,000 (150,000)
City of Sisters 37,500 (37,500) 75% 0% c) 50,000 (50,000)
City of La Pine - 11,103 11,103 75% n/a c) 11,103 11,103
Admin Recovery (SDC) - 247 247 75% n/a - 350 350
Miscellaneous 30,000 25,773 (4,227) 75% 64% 40,000 30,500 (9,500)
Road Vacations 750 500 (250) 75% 50% 1,000 1,000
Interest on Investments 93,750 155,529 61,779 75% 124% 125,000 160,000 35,000
Donations 1,830 2,684 854 75% 110% 2,440 2,684 244
Interfund Contract 652,500 (652,500) 75% 0% d) 870,000 709,548 (160,452)
Equipment Repairs 225,000 180,637 (44,363) 75% 60% e) 300,000 250,000 (50,000)
Vehicle Repairs 75,000 (75,000) 75% o% d) 100,000 90,000 (10,000)
LID Construction 63,750 (63,750) 75% 0% d) 85,000 26,340 (58,660)
Vegetation Management 71,250 - (71,250) 75% 0% d) 95,000 46,090 (48,910)
Inter -fund: Forester 16,500 (16,500) 75% 0% d) 22,000 22,000
Car Washes 2,625 1,514 (1,111) 75% n/a e) 3,500 2,300 (1,200)
Sale of Eqp & Material 506,250 594,737 88,487 75% 88% e) 675,000 800,000 125,000
Sale of Public Lands 150 76 (74) 75% 38% 200 200 -
Total Revenues 11,355,845 11,199,710 (156,135) 75% 74% 15,141,126 14,868,446 (272,680)
Revised
Year End
Budget
Projection
Variance
Trans In - CDD 19,493 12,995 (6,498) 75% 50% 25,990 25,990
Trans In - Solid Waste 646,103 646,103 75% 75% f) 861,470 861,470
Trans In -Road Imp Res 4,381 - (4,381) 75% 0% 5,841 5,841
TOTAL RESOURCES 18,418,652 18,251,638 (167,014) 75% 82% 22,427,257 22,154,577 (272,680)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
4,220,303 4,093,516 126,787 75% 73% 5,627,071 5,506,148 120,923
8,312,845 4,434,721 3,878,124 75% 40% g) 11,083,793 8,985,120 2,098,673
2,737,500 603,920 2,133,580 75% 17% g) 3,650,000 2,480,000 1,170,000
225,000 300,000 (75,000) 75% 100% 300,000 300,000
1,324,795 1,324,795 75% n/a 1,766,393 1,766,393
TOTAL REQUIREMENTS 16,820,443 9,432,157 7,388,286 75% 42% 22,427,257 17,271,268 5,155,989
NET (Resources - Requirements) 1,598,209 8,819,481 7,221,272 4,883,309 4,883,309
Beginning NWC per Proposed Budget 4,871,665
a) Annual payment received in January 2009.
b) Senate Bit 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing.
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds.
e) Billed to County departments monthly in arrears.
f) Payment received quarterly from Solid Waste.
g) Seasonal expense includes overlays to occur Spring 2009.
h) Additional FY 09 Mineral lease revenue is not known.
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
Revenues
State Subsidy 24,668 26,203 1,535 75% 80% a) 32,890 29,226 (3,664)
State Miscellaneous 4,301 4,301 75% n/a f) 8,000 8,000
SB 1145 2,177,959 2,177,797 (162) 75% 75% 2,903,945 2,714,945 (189,000)
Probation Work Crew Fees 25,500 36,038 10,538 75% 106% c) 34,000 46,100 12,100
Miscellaneous 3,750 2,415 (1,335) 75% 48% 5,000 3,000 (2,000)
Electronic Monitoring Fee 82,500 129,442 46,942 75% 118% b) 110,000 164,575 54,575
Probation Superv. Fees 187,500 187,853 353 75% 75% 250,000 231,596 (18,404)
Interest on Investments 21,124 22,370 1,246 75% 79% 28,165 28,165 -
Crime Prevention Services 12,500 12,500 75% n/a 25,000 25,000
Drug Court - Byrne 37,500 13,070 (24,430) 75% 26% e) 50,000 23,600 (26,400)
Total Revenues 2,560,501 2,611,989 51,488 75% 77% 3,414,000 3,274,207 (139,793)
Transfers In -General Fund 117,809 153,437 35,628 75% 98% 157,078 157,078
Transfers In -Video Lottery 79,500 70,667 (8,833) 75% 67% g) 106,000 70,667 (35,333)
Transfers In -Sheriff 37,500 37,500 75% 75% 50,000 50,000
TOTAL RESOURCES 3,458,454 3,574,500 116,046 75% 81% 4,390,222 4,252,859 (137,363)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,397,337 2,204,739 192,598 75% 69% 3,196,449 2,949,262 247,187
519,194 628,439 (109,245) 75% 91% d) 692,259 833,747 141,488
75 75 75% 0% 100 100
376,061 376,061 75% n/a 501,414 501,414
TOTAL REQUIREMENTS 3,292,667 2,833,178 459,489 75% 65% 4,390,222 3,783,009 890,189
NET (Resources - Requirements)
165,787 741,322 575,535 469,850 752,826
Beginning NWC per Proposed Budget 467,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate.
d) Recent reorganization required building modifications for Redmond and Bend offices.
e) Byrne grant hasn't released funds. Have requested payment again.
f) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000.
g) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
Year End
Budget
Projection
Variance
Transfers In -General Fund 117,809 153,437 35,628 75% 98% 157,078 157,078
Transfers In -Video Lottery 79,500 70,667 (8,833) 75% 67% g) 106,000 70,667 (35,333)
Transfers In -Sheriff 37,500 37,500 75% 75% 50,000 50,000
TOTAL RESOURCES 3,458,454 3,574,500 116,046 75% 81% 4,390,222 4,252,859 (137,363)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,397,337 2,204,739 192,598 75% 69% 3,196,449 2,949,262 247,187
519,194 628,439 (109,245) 75% 91% d) 692,259 833,747 141,488
75 75 75% 0% 100 100
376,061 376,061 75% n/a 501,414 501,414
TOTAL REQUIREMENTS 3,292,667 2,833,178 459,489 75% 65% 4,390,222 3,783,009 890,189
NET (Resources - Requirements)
165,787 741,322 575,535 469,850 752,826
Beginning NWC per Proposed Budget 467,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate.
d) Recent reorganization required building modifications for Redmond and Bend offices.
e) Byrne grant hasn't released funds. Have requested payment again.
f) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000.
g) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 177,581 157,845 (19,736) 75% 67% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 28,239 27,178 (1,061) 75% 72% a) 37,652 40,982 3,330
HealthyStart Medicaid 97,500 23,655 (73,845) 75% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 56,746 8,719 (48,027) 75% 12% a) 75,661 61,113 (14,548)
Level 7 Services 131,395 155,303 23,908 75% 89% a) 175,193 201,546 26,353
Juvenile Crime Prevention 297,788 283,038 (14,750) 75% 71% a) 397,050 471,171 74,121
State Prevention Funds 103,125 125,624 22,499 75% 91% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 274,513 357,117 82,604 75% 98% b) 366,017 350,605 (15,412)
OCCF Grant 554,471 779,986 225,515 75% 106% j) 739,295 861,508 122,213
Miscellaneous 6,000 6,874 874 75% 86% 8,000 8,000
Court Fines & Fees 18,000 47,186 29,186 75% 197% c)g) 24,000 75,000 51,000
Interest on Investments 18,750 25,368 6,618 75% 101% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev - 26,755 26,755 75% n/a k) 82,733 82,733
Grants -Private 7,500 (7,500) 75% 0% e) 10,000 - (10,000)
Total Revenues 1,771,608 2,024,648 253,040 75% 86% 2,362,143 2,785,717 423,574
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Trans from General Fund 263,471 263,471
Trans from GF -Other 5,168 5,168
Total Transfers In 268,639 268,639
75% 75% 351,295 351,295
75% 75% 6,891 6,891
75% 75% 358,186 358,186
TOTAL RESOURCES 2,611,282 2,825,474 214,192 75% 86% 3,291,364 3,676,090 384,726
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
426,107 369,977 56,130 75% 65% i) 568,142 478,750 89,392
1,712,559 1,322,895 389,664 75% 58% g)h) 2,283,412 2,572,697 (289,285)
75 75 75% 0% 100 100
329,783 329,783 75% n/a 439,710 439,710
TOTAL REQUIREMENTS 2,468,524 1,692,872 775,652 75% 51% 3,291,364 3,051,547 239,817
NET (Resources - Requirements) 142,758 1,132,602 989,844 624,543 624,543
Beginning NWC per Proposed Budget 624,543
a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010.
b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
e) Youth conference cancelled.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide reduction.
k) Crime prevention fund transfers added to budget.
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
Trans from General Fund 263,471 263,471
Trans from GF -Other 5,168 5,168
Total Transfers In 268,639 268,639
75% 75% 351,295 351,295
75% 75% 6,891 6,891
75% 75% 358,186 358,186
TOTAL RESOURCES 2,611,282 2,825,474 214,192 75% 86% 3,291,364 3,676,090 384,726
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
426,107 369,977 56,130 75% 65% i) 568,142 478,750 89,392
1,712,559 1,322,895 389,664 75% 58% g)h) 2,283,412 2,572,697 (289,285)
75 75 75% 0% 100 100
329,783 329,783 75% n/a 439,710 439,710
TOTAL REQUIREMENTS 2,468,524 1,692,872 775,652 75% 51% 3,291,364 3,051,547 239,817
NET (Resources - Requirements) 142,758 1,132,602 989,844 624,543 624,543
Beginning NWC per Proposed Budget 624,543
a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010.
b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
e) Youth conference cancelled.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide reduction.
k) Crime prevention fund transfers added to budget.
Year End
Budget
Projection
Variance
Trans from General Fund 263,471 263,471
Trans from GF -Other 5,168 5,168
Total Transfers In 268,639 268,639
75% 75% 351,295 351,295
75% 75% 6,891 6,891
75% 75% 358,186 358,186
TOTAL RESOURCES 2,611,282 2,825,474 214,192 75% 86% 3,291,364 3,676,090 384,726
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
426,107 369,977 56,130 75% 65% i) 568,142 478,750 89,392
1,712,559 1,322,895 389,664 75% 58% g)h) 2,283,412 2,572,697 (289,285)
75 75 75% 0% 100 100
329,783 329,783 75% n/a 439,710 439,710
TOTAL REQUIREMENTS 2,468,524 1,692,872 775,652 75% 51% 3,291,364 3,051,547 239,817
NET (Resources - Requirements) 142,758 1,132,602 989,844 624,543 624,543
Beginning NWC per Proposed Budget 624,543
a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010.
b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
e) Youth conference cancelled.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide reduction.
k) Crime prevention fund transfers added to budget.
SOLID WASTE
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 34,500 - (34,500) 75% 0% a) 46,000 46,000
Miscellaneous 26,250 23,762 (2,488) 75% 68% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 75% N/A b) 15,938 15,938
Franchise 3% Fees 150,000 94,367 (55,633) 75% 47% c) 200,000 200,000
Commercial Disp. Fees 1,256,037 841,473 (414,564) 75% 50% d) 1,674,716 1,321,000 (353,716)
Private Disposal Fees 1,175,786 971,873 (203,913) 75% 62% d) 1,567,714 1,421,000 (146,714)
Franchise Disposal Fees 3,619,805 3,100,151 (519,654) 75% 64% d) 4,826,406 4,450,000 (376,406)
Yard Debris 52,687 42,615 (10,072) 75% 61% 70,249 75,000 4,751
Special Waste 22,500 11,327 (11,173) 75% 38% e) 30,000 30,000
Interest 75,000 33,754 (41,246) 75% 34% 100,000 43,000 (57,000)
Leases 240 240 75% N/A 240 240
Sale of Equip & Material 37,500 61,766 24,266 75% 124% f) 50,000 65,000 15,000
Total Revenues 6,450,065 5,197,266 (1,252,799) 75% 60% 8,600,085 7,697,178 (902,907)
TOTAL RESOURCES 7,671,229 6,452,119 (1,219,110) 75% 66% 9,821,249 8,952,031 (869,218)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
1,361,247 1,332,663 28,584 75% 73% 1,814,996 1,816,455 (1,459)
3,305,743 2,723,459 582,284 75% 62% g) 4,407,657 4,095,470 312,187
728,841 408,859 319,982 75% 42% 971,788 971,788
180,544 100,399 80,145 75% 42% h) 240,725 147,789 92,936
1,396,103 1,146,103 250,000 75% 62% i) 1,861,470 1,361,470 500,000
393,460 393,460 75% n/a 524,613 524,613
TOTAL REQUIREMENTS 7,365,938 5,711,483 1,654,455 75% 58% 9,821,249 8,392,972 1,428,277
NET (Resources - Requirements) 305,291 740,636 435,345 559,059 559,059
Beginning NWC per Proposed Budget 558,818
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Downturn in self -haul disposal and curbside collection has resulted in less revenue in these areas.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, large budget items cause this number to fluctuate.
h) Only $50,000 paving of access road remains to be done.
i) Will not be transferring the balance.
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 34,500 - (34,500) 75% 0% a) 46,000 46,000
Miscellaneous 26,250 23,762 (2,488) 75% 68% 35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 75% N/A b) 15,938 15,938
Franchise 3% Fees 150,000 94,367 (55,633) 75% 47% c) 200,000 200,000
Commercial Disp. Fees 1,256,037 841,473 (414,564) 75% 50% d) 1,674,716 1,321,000 (353,716)
Private Disposal Fees 1,175,786 971,873 (203,913) 75% 62% d) 1,567,714 1,421,000 (146,714)
Franchise Disposal Fees 3,619,805 3,100,151 (519,654) 75% 64% d) 4,826,406 4,450,000 (376,406)
Yard Debris 52,687 42,615 (10,072) 75% 61% 70,249 75,000 4,751
Special Waste 22,500 11,327 (11,173) 75% 38% e) 30,000 30,000
Interest 75,000 33,754 (41,246) 75% 34% 100,000 43,000 (57,000)
Leases 240 240 75% N/A 240 240
Sale of Equip & Material 37,500 61,766 24,266 75% 124% f) 50,000 65,000 15,000
Total Revenues 6,450,065 5,197,266 (1,252,799) 75% 60% 8,600,085 7,697,178 (902,907)
TOTAL RESOURCES 7,671,229 6,452,119 (1,219,110) 75% 66% 9,821,249 8,952,031 (869,218)
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
1,361,247 1,332,663 28,584 75% 73% 1,814,996 1,816,455 (1,459)
3,305,743 2,723,459 582,284 75% 62% g) 4,407,657 4,095,470 312,187
728,841 408,859 319,982 75% 42% 971,788 971,788
180,544 100,399 80,145 75% 42% h) 240,725 147,789 92,936
1,396,103 1,146,103 250,000 75% 62% i) 1,861,470 1,361,470 500,000
393,460 393,460 75% n/a 524,613 524,613
TOTAL REQUIREMENTS 7,365,938 5,711,483 1,654,455 75% 58% 9,821,249 8,392,972 1,428,277
NET (Resources - Requirements) 305,291 740,636 435,345 559,059 559,059
Beginning NWC per Proposed Budget 558,818
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Downturn in self -haul disposal and curbside collection has resulted in less revenue in these areas.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, large budget items cause this number to fluctuate.
h) Only $50,000 paving of access road remains to be done.
i) Will not be transferring the balance.
RESOURCES:
Beginning Net Working Capital
Revenues
Inter -fund Charges:
Risk Management
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
% of FY
% CoII.
$2,500,000
$2,549,708
$49,708 100% 102%
$2,500,000 $2,549,708
$49,708
General Liability 301,433 301,428 (5) 75% 75% 401,910 401,910
Property Damage 214,721 214,722 2 75% 75% 286,294 286,294
Vehicle 134,504 134,134 (370) 75% 75% 179,338 179,338
Workers' Compensation 723,982 756,333 32,351 75% 78% 965,309 965,309
Unemployment 113,794 120,384 6,590 75% 79% 151,725 151,725 -
Claims Reimb-Workers' Compensation 2,250 29,554 27,304 75% 985% 3,000 29,554 26,554
Claims Reimb-Gen Liab/Property 15,000 81,186 66,186 75% 406% 20,000 90,000 70,000
Process Fee-Events/Parades 225 350 125 75% n/a 300 500 200
Miscellaneous 3,750 - (3,750) 75% 0% 5,000 5,000 -
Skid Car Training 18,750 14,000 (4,750) 75% 56% 25,000 25,000 -
Interest on Investments 37,500 56,595 19,095 75% 113% 50,000 62,000 12,000
TOTAL REVENUES 1,565,907 1,708,686 142,779 75% 82% 2,087,876 2,196,630 108,754
Transfers In -PERS Reserve 75 - (75) 75% 0% 100 (100)
TOTAL RESOURCES 4,065,982 4,258,394 192,412 75% 93% 4,587,976 4,746,338 158,362
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 16,366
Defense 4,975
Miscellaneous 5
Professional Service 7,312
Insurance 148,552
Loss Prevention 259
Repair / Replacement 2,192
Total General Liability 975,000 179,661 975,000 75% 14% a) 1,300,000 350,000 950,000
PROPERTY DAMAGE
Insurance 150,132
Professional Service 48
Repair / Replacement 84,059
Total Property Damage 251,250 234,239 251,250 75% 70% 335,000 335,000
VEHICLE
Professional Service 942
Repair / Replacement 36,098
Insurance 471
Loss Prevention 10,781
Total Vehicle 120,000 48,292 120,000 75% 30% b) 160,000 70,000 90,000
WORKERS' COMPENSATION
Settlement / Benefit 601,812
Professional Service 6,250
Insurance 24,845
Loss Prevention 8,139
Miscellaneous 22,588
Workers' Comp Losses 55,401
Total Workers' Compensation 536,250 719,035 536,250 75% 101% c) 715,000 815,000 (100,000)
UNEMPLOYMENT - Settlement / Benefits 48,750 96,554 (47,804) 75% 149% d) 65,000 150,000 (85,000)
Total Direct Insurance Costs 1,931,250 1,277,781 1,834,696 75% 50% 2,575,000 1,720,000 855,000
Insurance Administration:
Personal Services 270,868 219,471 51,397 75% 61% 361,157 361,157
Materials & Service 144,003 106,580 37,423 75% 56% 192,004 192,004 -
Capital Outlay 75 - 75 75% 0% 100 - 100
Total Insurance Administration 414,946 326,051 88,895 75% 59% 553,261 553,161 100
Contingency 1,094,786 1,094,786 75% n/a 1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 3,440,982 1,603,832 3,018,377 75% 35% 4,587,976 2,273,161 2,314,815
NET 625,000 2,654,562 3,210,789 2,473,177 2,473,177
% Exp.
Beginning NWC per Proposed Budget 2,491,977
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and a $90,000 settlement.
d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time period for
unemployment.
Year End
Budget
Projection
Variance
$2,500,000 $2,549,708
$49,708
General Liability 301,433 301,428 (5) 75% 75% 401,910 401,910
Property Damage 214,721 214,722 2 75% 75% 286,294 286,294
Vehicle 134,504 134,134 (370) 75% 75% 179,338 179,338
Workers' Compensation 723,982 756,333 32,351 75% 78% 965,309 965,309
Unemployment 113,794 120,384 6,590 75% 79% 151,725 151,725 -
Claims Reimb-Workers' Compensation 2,250 29,554 27,304 75% 985% 3,000 29,554 26,554
Claims Reimb-Gen Liab/Property 15,000 81,186 66,186 75% 406% 20,000 90,000 70,000
Process Fee-Events/Parades 225 350 125 75% n/a 300 500 200
Miscellaneous 3,750 - (3,750) 75% 0% 5,000 5,000 -
Skid Car Training 18,750 14,000 (4,750) 75% 56% 25,000 25,000 -
Interest on Investments 37,500 56,595 19,095 75% 113% 50,000 62,000 12,000
TOTAL REVENUES 1,565,907 1,708,686 142,779 75% 82% 2,087,876 2,196,630 108,754
Transfers In -PERS Reserve 75 - (75) 75% 0% 100 (100)
TOTAL RESOURCES 4,065,982 4,258,394 192,412 75% 93% 4,587,976 4,746,338 158,362
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 16,366
Defense 4,975
Miscellaneous 5
Professional Service 7,312
Insurance 148,552
Loss Prevention 259
Repair / Replacement 2,192
Total General Liability 975,000 179,661 975,000 75% 14% a) 1,300,000 350,000 950,000
PROPERTY DAMAGE
Insurance 150,132
Professional Service 48
Repair / Replacement 84,059
Total Property Damage 251,250 234,239 251,250 75% 70% 335,000 335,000
VEHICLE
Professional Service 942
Repair / Replacement 36,098
Insurance 471
Loss Prevention 10,781
Total Vehicle 120,000 48,292 120,000 75% 30% b) 160,000 70,000 90,000
WORKERS' COMPENSATION
Settlement / Benefit 601,812
Professional Service 6,250
Insurance 24,845
Loss Prevention 8,139
Miscellaneous 22,588
Workers' Comp Losses 55,401
Total Workers' Compensation 536,250 719,035 536,250 75% 101% c) 715,000 815,000 (100,000)
UNEMPLOYMENT - Settlement / Benefits 48,750 96,554 (47,804) 75% 149% d) 65,000 150,000 (85,000)
Total Direct Insurance Costs 1,931,250 1,277,781 1,834,696 75% 50% 2,575,000 1,720,000 855,000
Insurance Administration:
Personal Services 270,868 219,471 51,397 75% 61% 361,157 361,157
Materials & Service 144,003 106,580 37,423 75% 56% 192,004 192,004 -
Capital Outlay 75 - 75 75% 0% 100 - 100
Total Insurance Administration 414,946 326,051 88,895 75% 59% 553,261 553,161 100
Contingency 1,094,786 1,094,786 75% n/a 1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 3,440,982 1,603,832 3,018,377 75% 35% 4,587,976 2,273,161 2,314,815
NET 625,000 2,654,562 3,210,789 2,473,177 2,473,177
% Exp.
Beginning NWC per Proposed Budget 2,491,977
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlement/closing of $140,000 claim and a $90,000 settlement.
d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time period for
unemployment.
Health Benefits Trust
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
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 9,357,975 9,522,462 164,487 75% 76% a) 12,477,300 12,696,765 219,465
P/T Emp - Add'I Prem 98,250 38,672 (59,578) 75% 30% b) 131,000 51,000 (80,000)
Employee Prem Contribution 269,900 258,265 (11,635) 75% 72% 359,866 339,866 (20,000)
COIC 600,000 878,649 278,649 75% 110% 800,000 1,120,000 320,000
Retiree / COBRA Co -Pay 300,000 463,373 163,373 75% 116% 400,000 600,000 200,000
Medical Services Reimb 11,986 11,986 75% n/a 11,986 11,986
Prescription Rebates 17,440 17,440 75% n/a 17,440 17,440
Interest 281,250 332,400 51,150 75% 89% 375,000 425,000 50,000
Total Revenues 10,907,375 11,523,247 615,873 75% 79% 14,543,166 15,262,057 718,891
TOTAL RESOURCES 24,907,375 26,385,666 1,478,291 92% 92% 28,543,166 30,124,475 1,581,309
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
Exp. %
85,286 81,231 4,055 75% 71%
113,715 113,715
2,250 1,410 840 75% 47% 3,000 3,000
8,844,488 7,319,605 1,524,883 75% 62% c) 11,792,650 9,759,473 2,033,177
1,206,838 1,219,735 (12,897) 75% 76% c) 1,609,117 1,626,313 (17,196)
(33,284) 33,284 75% n/a (33,284) 33,284
268,133 275,259 (7,125) 75% 77% 357,511 357,511
48,000 134,149 (86,149) 75% 210% d) 64,000 134,149 (70,149)
204,077 207,676 (3,599) 75% 76% 272,102 272,102
35,308 26,172 9,136 75% 56% 47,077 47,077
32,100 37,192 (5,092) 75% 87% 42,800 42,800
6,000 9,023 (3,023) 75% 113% 8,000 9,023 (1,023)
1,500 360 1,140 75% 18% 2,000 500 1,500
11,372 28,017 (16,645) 75% 185% 15,163 35,000 (19,837)
10,660,065 9,225,312 1,434,753 75% 65% 14,213,420 12,253,664 1,959,756
- 75% 0% 100 100
10,661,948 10,661,948 75% 0% 14,215,931 14,215,931
TOTAL REQUIREMENTS 21,407,300 9,306,543 12,100,757 75% 33% 28,543,166 12,367,379 16,175,787
NET (Resources - Requirements)
3,500,075 17,079,123 13,579,048 17,757,096 17,757,096
Beginning Net Working Capital - FY 2010 Proposed Budget 18,100,000
a) Projection is the amount budgeted for FY 2009, as amended, for HBT payments in the operating funds.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 39 weeks of claims paid; YTD average is $218,957 per week.
d) State Assessment is paid in August and January.
RESOURCES:
Beg. Net Working Capital
Revenues
Property Taxes - Current
Property Taxes - Prior
State Reimbursement
Telephone User Tax
Data Network Reimb.
Jefferson County
User Fee
Contract Payments
Miscellaneous
Interest
Interest on Unsegregated Tax
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
Revised
Year End
Budget
Projection
Variance
$2,393,117 $2,636,885 $ 243,768 100% 110% $2,393,117 $2,636,885 $ 243,768
4,482,786
42,488
16,500
603,817
25,500
16,489
25,125
52,500
6,188
37,500
975
5,309,868
5,610,966 1,128,180 75% 94% a) 5,977,048
92,225 49,737 75% 163% b) 56,650
20,131 3,631 75% 92% 22,000
647,294 43,477 75% 80% 805,089
25,128 (372) 75% 74% 34,000
37,537 21,048 75% 171% c) 21,985
21,601 (3,524) 75% 64% 33,500
60,579 8,079 75% 87% 70,000
9,721 3,533 75% 118% d) 8,250
87,998 50,498 75% 176% e) 50,000
2,556 1,581 75% 197% 1,300
5,899,414
112,022 55,372
22,000
805,089
33,164
37,537
33,500
70,000
9,721 1,471
100,000 50,000
2,556 1,256
(77,634)
(836)
15,552
6,615,736 1,305,868 75% 93% 7,079,822 7,125,003 45,181
7,702,985 9,252,622 1,549,637 75% 98% 9,472,939 9,761,888 288,949
2,796,019
664,672
180,000
99,000
97,500
3,267,514
2,532,488
537,041
263,531
127,631
180,000
99,000
97,500
3,267,514
75%
75%
75%
75%
75%
75%
% Exp.
68%
61%
0%
0%
0%
n/a
3,728,025
886,229
f) 240,000
132,000
130,000
4,356,685
3,728,025
886,229
107,022
132,000
130,000
132,978
4,356,685
TOTAL REQUIREMENTS 7,104,705 3,069,529 4,035,176 75% 32% 9,472,939 4,983,276 4,489,663
NET (Resources - Requirements) 598,280 6,183,093 5,584,813
Beginning NWC per Proposed Budget
- 4,778,612 4,778,612
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Camp Sherman tax revenue. Revise year end projection to reflect previous 9 month history.
d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated.
e) Based on the first 9 months of actual, the interest for FY 2009 will be projected at $100,000.
f) Payment required for FY 2009 on Deschutes County FF&C 2008A borrowing (construction of new building).
5,137,000
Variance Over
(Under)
610,000 (140,757)
5,000 s4,300J
35,000 (20,904)
67,000 (17,926)
15,000 (4,540)
55,000 (6,242)
4,000 MOO)
280,000 (64,504)
6,000 (4,202)
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67,152
62,581
129,733
(76,589)
21_000_
85
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
Nine Months Ended March 31, 2009
Year to Date
Budget
Actual
Variance
FY
Coll. %
Year End
Budget
Projection
Variance
$ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
25,000
4,500
5,000
476,000
5,994
4,000
44,000
6,000
8,000
182,500
35,000
10,000
4,096
9,915
298
700
335,244
2,290
26,074
1,460
1,758
117,996
47,000
(20,904)
9,915
(4,202)
(4,300)
(140,756)
(3,704)
(4,000)
(17,926)
(4,540)
(6,242)
(64,504)
12,000
805,994 546,830
550,614 447,765
1,506,608 1,137,065
634,500
581,598
73,990
45,000
67,000
131,427
600,904
432,228
73,990
67,000
(10,000)
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
(259,164) 75%
(102,849)
(369,543) 75%
75%
33,596
149,370
(0)
45,000
131,427
75%
75%
75%
75%
75%
75%
1,533,515 1,174,123 359,392 75%
(26,907)
(37,058) (10,151)
Beginning Net Working Capital - FY 2010 Budget
Accrued Revenue (Accounts Receivable):
Current Month Events 30,208
Prior Months 4,717
Total Accounts Receivable 34,925
12%
248%
5%
14%
55%
29%
0%
39%
10%
3%
42%
49%
0%
0%
35,000
4,000
6,000
5,000
610,000
8,000
4,000
67,000
15,000
55,000
280,000
95,000
45,000
10,000
14,096
13,915
1,798
700
469,244
2,589
49,074
10,460
48,758
215,496
107,000
45,000
(20,904)
9,915
(4,202)
(4,300)
(140,757)
(5,411)
(4,000)
(17,926)
(4,540)
(6,242)
(64,504)
12,000
44% 1,239,000
71% 633,203
56% 2,022,203
Exp. %
71%
56%
63%
0%
86%
n/a
846,075
775,739
117,104
45,000
78,000
160,285
(10,000)
978,129 (260,871)
530,353 (102,850)
1,650,952 (371,251)
812,253 33,822
603,463 172,276
117,104
45,000
67,000 11,000
160,285
58% 2,022,203 1,599,820 422,383
51,132
51,132
75,000
Deposits Received for Future Events:
FY 2009:
April
May
June
FY 2010
August
September
October
November
December
January
February
March
May
June
FY 2011 & Beyond
TOTAL
23,742
3,750
3,000
1,150
1,060
4,230
4,550
725
100
300
250
100
700
38,460
82,117
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
March 2009
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
Transfer In:
Budget
Actual
Variance
$
$
$
5,000 - (5,000)
- 95 95
1,500 - (1,500)
3,000 (3,000)
87,000 78,375 (8,625)
666 54 (612)
4,000 - (4,000)
8,000 9,863 1,863
4,000 200 (3,800)
2,000 15 (1,985)
44,000 24,000 (20,000)
159,166 112,602 (46,564)
GF, TRT, Welcome Center 82,588 82,588
Total Transfers 82,588 82,588
TOTAL RESOURCES
241,754 195,190 (46,564)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 66,771 3,729
Materials and Services 64,622 55,399 9,223
Debt Service - -
Capital Outlay - -
Transfers Out -
Contingency -
TOTAL REQUIREMENTS
135,122 122,170 12,952
NET (Resources - Requirements) 106,632 73,020 (33,612)
Deschutes County
Fair and Expo Center
Accounts Receivable
March 31, 2009
Current Month
Oregon High School Equestrian 6,000
Central Oregon Boxing Club 208
Food & Beverage Estimate 24,000
Total Current Month 30,208
Prior Months:
October, 2008
Hunter Jumpers 1,000
KRDM Dance 1,002
August, 2008
White Stallion Productions 2,000
April, 2006
NW Expo & Trade show 715
Total Prior Months 4,717
Total Accrued Revenue as of March 31, 2009 34,925
Deschutes County
Bethlehem Inn (Fund 128)
March 31, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ (2,600,000) $ (2,619,549) $ (19,549) 100% 101% a) $ (2,600,000) $ (2,619,549) $ (19,549)
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
TOTAL REQUIREMENTS
- 75%
0% 2,700,000 - (2,700,000)
- 75% 0% 2,700,000 - (2,700,000)
(2,600,000) (2,619,549) (19,549) 75% -2620% 100,000 (2,619,549) (2,719,549)
Exp. %
56,616 (56,616) 75% 57% b) 100,000 71,616 28,384
56,616 (56,616) 75% 57% 100,000 71,616 28,384
NET (Resources- Requirements) (2,600,000) (2,676,165) (76,165) * - (2,691,165) (2,691,165)
Beginning Net Working Capital - FY 2010 Proposed Budget (2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) March interest expense was $4,958; average monthly interest is $6,240. Projection is year to date plus $5,000 per month
for April, May and June.
Year End
Budget
Projection
Variance
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
TOTAL REQUIREMENTS
- 75%
0% 2,700,000 - (2,700,000)
- 75% 0% 2,700,000 - (2,700,000)
(2,600,000) (2,619,549) (19,549) 75% -2620% 100,000 (2,619,549) (2,719,549)
Exp. %
56,616 (56,616) 75% 57% b) 100,000 71,616 28,384
56,616 (56,616) 75% 57% 100,000 71,616 28,384
NET (Resources- Requirements) (2,600,000) (2,676,165) (76,165) * - (2,691,165) (2,691,165)
Beginning Net Working Capital - FY 2010 Proposed Budget (2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) March interest expense was $4,958; average monthly interest is $6,240. Projection is year to date plus $5,000 per month
for April, May and June.
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
4/13/2009
Jul Aug Sep Oct
Nov Dec Jan Feb Mar
YTD Total
Tammy Baney I
1
Conf/Sem & Educ/Training - ! - 2,300 314
I - - 40 530 30
3,214
Travel Meals - j - - -
- 40 - - -
40
Accommodations - - - 238
I - 363 - - -
600
Airfare - - - -
- --
- -
-
Mileage reimbursement - 74 - 278
117 453 104
87 -
1,113
Ground Transport - - 91 -
- 24 -
- -
115
Total Baney 74 2,391 830
1 117 880 144 617 30
5,082
Mike Daly
Conf/Sem & Educ/Training - - 26 360
- - - - -
386
Travel Meals - 396 - 12
- 29 - - T -
437
Accommodations - j - - 540
141 - - - -
680
AirfareI - ( -
- -
- - - -
-
Mileage reimbursement I - 82 - 242
420
331 18 - -
1,092
Ground Transport - 44 - -
-
15 -
I -
-
59
Total Daly - 522
26 ; 1,154
561
374 18 I -
-
2,654
Dennis Luke
Conf/Sem & Educrrraining - - 26 219
-
- 260 70
30
605
Travel Meals I - r - - - 25
66 25 25
25 166
Accommodations I- - - I 429 98
15 98 98
77 f 815
Airfare I - - - - -
- - -
- -
Mileage reimbursement - 85 137 246 239
228
248 279
320 1,782
Ground Transport - - - - -
- -
- -
Total Luke - 85 163 895 362
308
631 472 ,
452 , 3,368
Alan Unger
Conf/Sem & Educ/Training i - - - - -
- - 70 70 140
Travel Meals - - - - -
- - - - -
Accommodations - - - - -
- - - - -
Airfare - - - - -
- - - - -
Mileage reimbursement - - - - -
- - - - -
Ground Transport - - - - -
- -
- - -
Total Unger - - - -
- -
70
70 140
BOCC Staff
Conf/Sem & Educ/Training - - - - -
- -
-
- -
Travel Meals - - - -
-
- -
-
- -
Accommodations - - - -
-
-
-
-
Airfare - - - -
-
- -
-
- -
Mileage reimbursement - - -
-
- 16
I -
-
16
Ground Transport- - -
-
- -
-
-
-
Total BOCC Staff - - -
-
-
16
-
-
16
Total - BOCC Department
Conf/Sem & Educ/Training - - 2,352
893
-
-
300
670
130
4,345
Travel Meals j - 396 -
12
25
134
25
25 25
643
Accommodations - - -
1,207
238
378
98
98 77
2,096
Airfare ! - - -
-
-
-
-
- -
-
Mileage Reimbursement 241 137
766
776
1,011
386
365 320
4,002
Ground Transport - 44 , 91
-
-
39
-
- -
174
Total - BOCC Department j - 681 2,580
2,879
1,039
1,563
809
1,158 552
11,261
I
FY 2009 Budget
21,250
L
Percent Expended I
53.0%
I
4/13/2009
MEMORANDUM
To: See Distribution
From: Jeanine Faria, Deschutes County Finance Department (385-1411)
RE: Quarterly report - Court Facilities Account
Date: April 1, 2009
Attached is the quarterly report, for the nine months ended March 31, 2009, 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.org
Court Security (Fund 240)
Statement of Financial Operating Data
Nine Months Ended March 31, 2009
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
Year to Date
Budget
Actual
Variance
FY %
Coll. %
22,000 45,919 23,919 100% n/a
30,750 28,857 (1,893) 75% 70%
30,000 26,806 (3,194) 75% 67%
20,250 19,415 (835) 75% 72% a)
382 745 363 75% 146%
81,382 75,823 (5,559) 75% 70%
103,382 121,742 18,360 75% 93%
Exp. %
543 545 (2) 75% 75%
440 441 (1) 75% 75%
440 441 (1) 75% 75%
96,458 96,453 5 75% 75% b)
97,882 97,880 2 75% 75%
NET (Resources - Requirements) 5,500 23,863 18,363
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:
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Personnel 149,630 145,241 4,388 75% 73%
Materials & Services 11,647 4,363 7,284 75% 28%
Capital Outlay - - 75% n/a
Total Department 38 161,276 149,604 11,672 75% 70%
Contract, per above 96,458 96,453 5 75% 75% b)
Balance not funded by contract 64,818 53,151 11,667 61%
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2009 - July 29 to August 1, 2009
Fiscal Year 2010
REVENUES
Gate Receipts
Carnival
Commercial Exhibitors:
FY 2010
% of
Budget
Actual
Budget
Variance
400,000
154,000
0%
0%
(400,000)
(154,000)
Outside 70,000 19,400 28% (50,600)
Inside 38,000 9,350 25% (28,650)
Food 12,000 1,800 15% (10,200)
Livestock Entry Fees 4,000 - 0% (4,000)
RN Camping/Horse Stall Rental 17,000 - 0% (17,000)
Concessions:
Food 146,850 0% (146,850)
Fair Sponsorship:
Rodeo 23,000 - 0% (23,000)
On -ground Stages 13,000 - 0% (13,000)
Day 8,000 0% (8,000)
Golf Carts 2,500 - 0% (2,500)
Food Court 3,000 3,000 100% -
Concert 30,000 0% (30,000)
Presenting Sponsors 12,000 - 0% (12,000)
Barn Sponsors 6,000 3,400 57% (2,600)
Building Sponsors - N/A -
Parade Sponsors - N/A -
Grants 5,000 0% (5,000)
T -Shirts 3,500 0% (3,500)
State Grant 25,000 0% (25,000)
Interest 2,000 336 17% (1,664)
Miscellaneous - N/A -
TOTAL REVENUES
974,850 37,286 4% (937,564)
EXPENSES
Personnel 182,246 45,926 25% 136,320
Materials and Services 624,646 36,436 6% 588,210
Contingency 25,837 - 0% 25,837
TOTAL EXPENSES 832,729 82,361 10% 750,368
Net Fair - 2009 142,121 (45,075) (187,196)
Transfer to Fund 618 197,421 - 197,421
Retained in Annual Fair Fund (55,300) (45,075) 10,225
Beg Net Working Capital 55,300 75,291
Ending Balance 30,216 30,216
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2009 - July 29 to August 1, 2009
Medical
Contract
Public Information
Temporary Help - Office 20,000 20,000
Temporary Help - Labor 38,000 38,000
Transportation 10,000 - 10,000
Graphic Design _ -
Internal Service - Admin Svcs 4,306 1,077 3,229
Internal Service - BOCC 4,304 1,076 3,229
Internal Service - Finance 5,308 1,327 3,981
Internal Service - Legal 8,647 2,163 6,484
Internal Service - Personnel 2,000 501 1,499
Internal Service - IT 20,871 5,218 15,653
Internal Service - IT Reserve 2,308 576 1,732
Food Booth Cash Control 4,500 4,500
Gate Receipts Cash Control 16,000 16,000
Major Entertainment 145,000 145,000
Grounds Entertainment 40,000 40,000
Livestock Competition 3,000 3,000
Open Class 30,000 30,000
Rodeo 65,000 65,000
Security 67,000 67,000
Water & Sewer 2,000 2,000
Portable Sanitation 4,500 4,500
Garbage 6,000 6,000
Custodial/Janitorial 9,000 - 9,000
Grounds Upkeep, Landscape -
Building Repair & Maintenance 5,000 5,000
Equipment R & M 1,200 1,200
Maintenance Agreements 500 500
Copy Machine Rental 700 700
Equipment Rental 52,000 - 52,000
Rentals 500 - 500
Membership & Dues 1,200 270 930
Conferences & Seminars 800 445 355
Software Licenses
Program expense 700 700
Fees & Permits 700 700
Insurance Premiums 39,834 9,958 29,876
Telephone 4,000 4,000
Cellular 700 700
Promotion 24,000 24,000
Printing 6,000 6,000
Travel 3,400 947 2,453
Refunds and Adjustments -
Premiums -Other 20,000 20,000
Over / Short 500 500
Custodial supplies 12,000 12,000
Equipment R & M Supplies 200 200
General supplies 2,500 2,500
Office/Copier 800 - 800
Postage 2,500 141 2,359
Queen Court 4,000 202 3,798
Program supplies 1,200 - 1,200
Bldg/Grounds R & M Supplies 2,000 2,000
Safety supplies 500 - 500
Shop supplies 1,000 1,000
Software supplies 500 500
Special Supplies 800 800
Straw & Hay 2,000 2,000
Electricity 18,000 - 18,000
Gas/Oil/Diesel 4,000 4,000
Heating Oil/Propane 1,000 1,000
Natural Gas 2,500 2,500
Meeting Supplies 50 50
Signage 300 300
Non -Office Furniture & Fixtures -
TOTAL 743,328 36,436 706,892
FY 2010
Budget
Actual
(Over)/Under
4,000
14,000
12,536
4,000
1,464
Assets
Cash
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
March 31, 2009
$ 30,216
Total Assets $ 30,216
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
$
30,216
Total Liabilities and Fund Balance $ 30,216
The "Fair Year" is January 1 through December 31.
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