HomeMy WebLinkAboutFinance UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
March 30, 2009
(1) Monthly Investment Report
(2) February Financials
(3) Bond Issue Calendar
1
0
0
0
..A
F + - hnve ' i '0
ortfolio Breakdown: Value at Maturity by Investment Tyne
O
L
co
Q
0
0 0 0
C0 N 1`
Nfht.
c O c
AAA
u)
u)
as I—
sU
O O O
22
M r M
Average Maturity in Days
CO
N
1n
0
c
0
C7
0 0 0 0 0 0 0
O O u, Y'f 10 0 0
0 0 f,- N N N
r r
N N
E 0
7 c
E°
o (t)o_
co -c C
�va Q 1n
o •
CO
m
0~ Q) Y
(a
O D J li m
Time Certificates
0
atn
0CI- 0
O
Z
W
0
E o
E 2-
U 0
Total Portfolio: By Investment Types
W' d
U
m
x
m
0
0
•0
m �
d
W
U
* *
7 m
L 1 L
Z (aO( N 0- I 04 7 (") R (O Nr aI� O M
r
-v.
� e -R 4) R 0 N 0.1 C•4
z
0)0)COI 0)0r0)0,0)0)
Q'0 0 0 0 0 Q 0 0
N ON (4 O r)
I ill j 1111
0000000000000000000
ZzzzzZzzzzZZzZzzzzz
LI
of°1(''
C))STo 80rI88
N o
8oO 80 C -04 (O ppcc .j p 0 uDO(7Ous
to :sr co
NO)0pj8p(o(0 IO N 0
OO -0M"00OC�"OON OO0
000e0�- r
N N NNNNNNN
N N N 1 N e- M N N
oo
O O 0
0)
t
O O 88. 88.
O O O r) 0 0 0 0 0
o CO O 00 (O 0 c0 0 0
0 N. R o C7 h OO O R
010 0) N 0) 0) (D (0 r.".O O 0 47 0)
0 O. 0 0 0 0 0 0 CO.
N N l e- N N N N N
CO
8
N
00))_
8
N
00)_
8 8
00)0
0 0 0
O g
N
04
N N O
O _N- 4)
r10 CO
C
;ZOO'
888
U UIz U UU CUNo_O U 010
2 zzI2j2 2 co 2 ii5(O 2 zz1zz
0' VIO O
I
-p t -T
N 0) a.0 O N CO 00 0i0 0 0) CO CO
0 co R O N 0 pa I O OOp 0) (0 (G
0 0 4 01 N O 00 O AI (O ((0
co co. h 0) N p appp N
0 0 0 00) eNR, c0 0 0 r)^ O (00
JO � o 10
�1� N NIN N1N1N R N R
0 O
888888 pp. pp pp p �0 O �0 OpCpp A 0)
co
V 3. 0' ( Npp O pp op 0) p 10 00 N N. 00)
G 8 8
000000000
N N N N N N R N a
8
(0
U
Z
U
Z
R) N
co M
4) N
N O
0o )0 o oR 0 O
o po u� oo oa t(OO o o v
(0 0 N 0 a0 07 0) )0 04
o o C 00) (00)0
r M 04 0 0) u)
O 0 0 0 0) 0 CO
NINNIN N e- e-
0 o 0 0)
N 0'o 0 0 0 0 40) 40) Com') N fie)
0 O 0 co N CO O C9
R 0 r) N R r) (h fh r)
V� 0
m
co
L 16
a)
O
0.
a
II
MCD
0
O
N
r)
CII �
00
0
N 7-
R
0
0
co
0
S
CD
8
O
8
(V
0
r)
J1ij!J1f1J
I �
0 o c 0 0 0 0
28(0 p 2 g8
N e- 0 0 00 0 co
r) 0 0 (V I (() N M
N
0)
o to 0
88
co N. N
CO ri (7
opo
O
CO N N O o
41 (0 N 4') (O
000
4) 4) O
NO N 04)
(V M fV
rI. �I0111101 N (D RIM 0
R
0)
0
0
0
0
8
0
0
X000100 0 00
0 0 0 0 0 0 0 0
(� N O CO O (7 i0 !0
o N N N N
O O N 0)
0 0 0
—I--
6 LL'
1,0 . LL
Z (/) LLZ Z
x(0711 00
V v (9 0
N }
O
r) M M
.0
7
z
6
U
X
01O
O
0.
'C
4)
V)
d
0
m
C
313385EG7
U
LL
LL
0
U
c
as
CO m CO
CI),LL
0
0
1')
O
O
N
0
T
000
CO 0-
N0 0
0
0
0
0
0
0
0
N N
0
00
0 0
0
O
co
0
co
N
O
co
as
0 Q o 0 0 Q o O CO
N( N N O
N 0 (n ^ N
0 0 0 0
Q
LL
(O
O
F
0
Z
U
Z
Q
LL
Z
U
Z
u-
Z
1-
F
0
Z
U
co
C
1-
V)
1-
1-
0 0
7�(n�
a
Q0
7010
0
N
N
co
8
co CD OI CO N R 4 6)
0 O O A 10) N) ILL
01 0 l
0OO�O0. 0, crD0 (O
e- .- .- N Dh t( ......1
y I
or
0$o o 04 C.0 O(0 10) to N 4)
8Iojo o �0Ico
;(O-088 o CD o 0-
O
oIN N
� o
64 N
+.-g
1 c'-
*IaZIe 01 ---1
ppp 4)
O (O O (OO I N
O 07 O O N +
0 eTh- N N. N N m
@
o
000 r I I 4 C9
8
N N 0 E
R r r NI C: S
le--+ I 1- -1 + 71-L
Fal 8d
EIa I— C ij 1 I
j; 15) 1 !.: 3 .
0
O
0
10
flu•
0 0
0
r- O
N O (p
O 8
0
0L010 0 010
O O
0 0
CV A
O O
0
0
0
0
0
000
0
0
N
0
0
O
CV
CV0
oIo
0 O –
0
4
LL
m
u_
Q
LL
O
H
U
LL u.
CO 0)
Q
LL
0
1-
0 cnO
O
1-
0
F
m 7
000'
Q
0 0 0
0 0
U
m
1-
1-
0 m
e
0
m
CI -
OD
OD
5526E0AL7
0
0
LLpp
r)
36962GR48
2
CD
M_
03
0
(0
C`
N
7-
3133XGYT5
3128X67H3
0 cy
COill CI)
CO Li -
0) (+)
}
0
M
03ZIZ<
C (4) (0 o
co co '0(Q
YCO
rU) 0' Q
~ LL X=
�p(i
C' (' N *
0) M
C
@
m
iL
U1
m 0
Ev
— Q c
01 m
LL U m
0
U
C
@
0)
To
@
O Z Z Z
0 LL LL LL
0 00
7.
03
0 @ y
as a I•
U 0 v v 0 c l m
c 0 0 ° 002
_,c
amt- - 64 @a I Li a0
@wm c
O Q O O >. O CO a V Q 2
C Zoi
a C c .2302_1M 0 Y
as as al cao..=Zal
CO D CO mJmLLLL LL. LL- W m
0 4.1- )-
IL
Memorandum
Date: March 13, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find February 2009 financial reports for the following funds: General
(001), Community Justice — Juvenile (230), Sheriff's (255, 701, 702), Health (259),
Mental Health (275), Community Development (295), Road (325), Community
Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
GENERAL FUND
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
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 12,947,667 18,335,731 5,388,064 67% 94% a) 19,421,500 19,455,711 34,211
Gen. Rev. - excl. Taxes 1,749,459 1,969,945 220,486 67% 75% b) 2,624,189 2,824,189 200,000
Assessor 574,193 758,891 184,698 67% 88% c) 861,290 1,011,290 150,000
County Clerk 1,143,741 811,009 (332,732) 67% 47% d) 1,715,612 1,265,945 (449,667)
BOPTA 8,732 12,866 4,134 67% 98% c) 13,098 15,598 2,500
District Attorney 237,649 181,136 (56,513) 67% 51% 356,474 356,474 -
Finance/Tax 132,897 172,323 39,426 67% 86% c) 199,346 229,346 30,000
Veterans 46,667 53,591 6,924 67% 77% 70,000 70,000
Property Management 68,053 68,061 8 67% 67% 102,080 102,080
Grant Projects 1,333 1,328 (5) 67% 66% 2,000 2,000
Total Revenues 16,910,391 22,364,881 5,454,490 67% 88% 25,365,589 25,332,633 (32,956)
TOTAL RESOURCES 22,960,391 28,826,314 5,865,923 67% 92% 31,415,589 31,794,066 378,477
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Exp. %
2,436,061 2,210,235 225,826 67% 60% e) 3,654,092 3,454,092 200,000
1,032,887 988,307 44,580 67% 64% 1,549,330 1,492,390 56,940
41,215 34,216 6,999 67% 55% 61,823 61,823
3,210,175 3,009,555 200,620 67% 63% e) 4,815,262 4,603,902 211,360
526,027 515,188 10,839 67% 65% 789,040 757,750 31,290
157,977 155,013 2,964 67% 65% 236,965 236,965
169,621 164,337 5,284 67% 65% 254,431 254,431
71,189 69,491 1,698 67% 65% 106,784 106,784
771,481 577,324 194,157 67% 50% 1,157,222 1,414,499 (257,277)
3,616,724 3,616,724 67% n/a f) 5,425,086 5,425,086
12,033,357 7,723,666 4,309,691 67% 43% 18,050,035 12,382,636 5,667,399
Transfers Out 8,812,059 8,761,236 50,823 67% 66% 13,218,088 13,218,088
TOTAL REQUIREMENTS 20,845,416 16,484,902 4,360,514 67% 53% 31,268,123 25,600,724 5,667,399
NET (Resources -Requirements) 2,114,975 12,341,412 10,226,437 ** 147,466 6,193,342 6,045,876
Beginning NWC per Requested Budget 6,050,000
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with a FF&C debt issue.
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 less than budgeted, based on eight months of actual activity.
e) Expenditures will be less than appropriated due to open positions.
f) The Contingency in the Original Budget was $5,905,383. The $480,297 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) $147,466 Appropriation
transfer to other funds, (3) $127,466 of appropriation transferred to Fund 115, (4) $200,000 to Transfers Out for CDD,
(5) $15,328 Transfer In from Fund 170 and (6) $10,078 to Clerk's Capital Outlay.
** The net of $147,466 is due to transferring $127,466 of appropriation to the Crime Prevention Fund and $20,000 to Fund 145.
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Eight Months Ended
February 28 2009
Year to Date
Budget
Actual
Variance
FY %
Coli. %
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 123,383 131,141 7,758 67% 71% a)c) 185,075 152,000 (33,075)
State Miscellaneous 23,198 23,198 67% n/a a) 53,325 53,325
SB #1065 -Court Assess. 42,667 36,290 (6,377) 67% 57% 64,000 58,790 (5,210)
Discovery Fee 10,667 10,207 (460) 67% 64% 16,000 16,700 700
Food Subsidy 26,000 20,169 (5,831) 67% 52% b) 39,000 35,168 (3,832)
Juvenile Crime Prevention 242,781 188,886 (53,895) 67% 52% c) 364,171 377,770 13,599
Inmate/Prisoner Housing 40,000 59,100 19,100 67% 99% 60,000 80,000 20,000
Inmate Commissary Fees 333 578 245 67% 116% 500 800 300
Contract Payments 229,131 155,831 (73,300) 67% 45% d) 343,696 213,000 (130,696)
Miscellaneous 200 354 154 67% 118% 300 354 54
MIP Diversion Fees 1,067 500 (567) 67% 31% 1,600 800 (800)
Interest on Investments 20,000 25,885 5,885 67% 86% 30,000 36,000 6,000
Leases 8,4003,834 (4,566) 67% 30% e) 12,600 5,050 (7,550)
Grants - Private 70 70 67% n/a 70 70
Crime Prevention Services 7,856 7,856 67% n/a 19,700 19,700
Level 7 60,000 40,000 (20,000) 67% 44% c)f) 90,000 80,000 (10,000)
Total Revenues 804,629 703,899 (100,730) 67% 58% 1,206,942 1,129,527 (77,415)
Transfers In -General Fund 4,005,227 4,005,226 (1) 67% 67% 6,007,840 5,960,507 (47,333)
TOTAL RESOURCES 5,899,856 5,870,275 (29,581) 67% 71% 8,304,782 8,251,184 (53,598)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Exp. %
Personal Services 1,952,343 1,936,792 15,551 67% 66% g) 2,928,514 2,920,000 8,514
Materials and Services 1,095,907 948,746 147,161 67% 58% 1,643,861 1,510,000 133,861
Capital Outlay 67 67 67% 0% 100 100
Juvenile Resource Center
Personal Services 1,929,583 1,666,488 263,095 67% 58% g) 2,894,375 2,545,000 349,375
Materials and Services 138,382 134,051 4,331 67% 65% 207,573 200,000 7,573
Capital Outlay 67 67 67% 0% 100 100
Contingency 420,173 - 420,173 67% n/a 630,259 630,259
TOTAL REQUIREMENTS 5,536,522 4,686,077 850,445 67% 56% 8,304,782 7,175,000 1,129,782
NET (Resources - Requirements)
363,334 1,184,198 820,864 1,076,184 1,076,184
Beginning NWC per Requested Budget
1,085,000
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 January.
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. DHS began using
a new disbursement system in December delaying processing of payments.
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 123,383 131,141 7,758 67% 71% a)c) 185,075 152,000 (33,075)
State Miscellaneous 23,198 23,198 67% n/a a) 53,325 53,325
SB #1065 -Court Assess. 42,667 36,290 (6,377) 67% 57% 64,000 58,790 (5,210)
Discovery Fee 10,667 10,207 (460) 67% 64% 16,000 16,700 700
Food Subsidy 26,000 20,169 (5,831) 67% 52% b) 39,000 35,168 (3,832)
Juvenile Crime Prevention 242,781 188,886 (53,895) 67% 52% c) 364,171 377,770 13,599
Inmate/Prisoner Housing 40,000 59,100 19,100 67% 99% 60,000 80,000 20,000
Inmate Commissary Fees 333 578 245 67% 116% 500 800 300
Contract Payments 229,131 155,831 (73,300) 67% 45% d) 343,696 213,000 (130,696)
Miscellaneous 200 354 154 67% 118% 300 354 54
MIP Diversion Fees 1,067 500 (567) 67% 31% 1,600 800 (800)
Interest on Investments 20,000 25,885 5,885 67% 86% 30,000 36,000 6,000
Leases 8,4003,834 (4,566) 67% 30% e) 12,600 5,050 (7,550)
Grants - Private 70 70 67% n/a 70 70
Crime Prevention Services 7,856 7,856 67% n/a 19,700 19,700
Level 7 60,000 40,000 (20,000) 67% 44% c)f) 90,000 80,000 (10,000)
Total Revenues 804,629 703,899 (100,730) 67% 58% 1,206,942 1,129,527 (77,415)
Transfers In -General Fund 4,005,227 4,005,226 (1) 67% 67% 6,007,840 5,960,507 (47,333)
TOTAL RESOURCES 5,899,856 5,870,275 (29,581) 67% 71% 8,304,782 8,251,184 (53,598)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Exp. %
Personal Services 1,952,343 1,936,792 15,551 67% 66% g) 2,928,514 2,920,000 8,514
Materials and Services 1,095,907 948,746 147,161 67% 58% 1,643,861 1,510,000 133,861
Capital Outlay 67 67 67% 0% 100 100
Juvenile Resource Center
Personal Services 1,929,583 1,666,488 263,095 67% 58% g) 2,894,375 2,545,000 349,375
Materials and Services 138,382 134,051 4,331 67% 65% 207,573 200,000 7,573
Capital Outlay 67 67 67% 0% 100 100
Contingency 420,173 - 420,173 67% n/a 630,259 630,259
TOTAL REQUIREMENTS 5,536,522 4,686,077 850,445 67% 56% 8,304,782 7,175,000 1,129,782
NET (Resources - Requirements)
363,334 1,184,198 820,864 1,076,184 1,076,184
Beginning NWC per Requested Budget
1,085,000
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 January.
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. DHS began using
a new disbursement system in December delaying processing of payments.
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
Sheriff - Fund 255
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget _
Actual
Variance
FY
Coll. %
Total Revenues
13,347,667
8,245,213
$ 138,600 $ 138,600 100%
11,664,391
7,700,565
32,873
(1,683,276)
(544,648)
32,873
n/a $
67% 58% a) 20,021,501
67% 62% a) 12,367,820
67% n/a -
$ 138,600 $ 138,600
17,342,507 (2,678,994)
11,000,347 (1,367,473)
32,873 32,873
21,592,880 19,397,829 (2,195,051) 67% 60% 32,389,321 28,375,727 (4,013,594)
TOTAL RESOURCES 21,592,880 19,536,429 (2,056,451) 67% 60% 32,389,321 28,514,327 (3,874,994)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 1,494,204
Civil 789,820
Automotive/Communications 871,644
Investigations/Evidence 1,140,534
Patrol/Civil/Comm Supp 5,198,631
Records 443,803
Adult Jail 6,575,005
Court Security 143,423
Emergency Services 116,949
Special Services Division 858,424
Regional Work Center 1,772,532
Training Division 161,853
Non -Departmental 29,150
Contingency 1,963,577
1,404,542
724,020
906,011
1,073,831
5,018,643
447,728
6,049,170
133,369
110,778
912,810
1,664,456
146,621
35,050
89,662
65,800
(34,367)
66,703
179,988
(3,925)
525,835
10,054
6,171
(54,386)
108,076
15,232
(5,900)
1,963,577
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
Exp. %
63% b)
61% c)
69% d)
63% e)
64% f)
67%
61% g)
62%
63%
71%
63% h)
60%
80%
n/a
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 45,000
1,144,729 40,000
1,277,364 30,100
1,626,801 84,000
7,497,946 300,000
665,605 100
9,262,507 600,000
215,035 100
175,324 100
1,286,034 1,602
2,658,798 -
242,680 100
43,725
- 2,945,365
Transfers Out 33,333 25,000 8,333 67% 50% 50,000 50,000
TOTAL REQUIREMENTS 21,592,882 18,652,029 2,940,853 67% 58% 32,389,321 28,342,854 4,046,467
NET (Resources - Requirements) (2) 884,400 884,402 171,473 171,473
Beginning NWC per Requested Budget
Year End
Budget
Projection
Variance
n/a $
67% 58% a) 20,021,501
67% 62% a) 12,367,820
67% n/a -
$ 138,600 $ 138,600
17,342,507 (2,678,994)
11,000,347 (1,367,473)
32,873 32,873
21,592,880 19,397,829 (2,195,051) 67% 60% 32,389,321 28,375,727 (4,013,594)
TOTAL RESOURCES 21,592,880 19,536,429 (2,056,451) 67% 60% 32,389,321 28,514,327 (3,874,994)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 1,494,204
Civil 789,820
Automotive/Communications 871,644
Investigations/Evidence 1,140,534
Patrol/Civil/Comm Supp 5,198,631
Records 443,803
Adult Jail 6,575,005
Court Security 143,423
Emergency Services 116,949
Special Services Division 858,424
Regional Work Center 1,772,532
Training Division 161,853
Non -Departmental 29,150
Contingency 1,963,577
1,404,542
724,020
906,011
1,073,831
5,018,643
447,728
6,049,170
133,369
110,778
912,810
1,664,456
146,621
35,050
89,662
65,800
(34,367)
66,703
179,988
(3,925)
525,835
10,054
6,171
(54,386)
108,076
15,232
(5,900)
1,963,577
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
Exp. %
63% b)
61% c)
69% d)
63% e)
64% f)
67%
61% g)
62%
63%
71%
63% h)
60%
80%
n/a
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 45,000
1,144,729 40,000
1,277,364 30,100
1,626,801 84,000
7,497,946 300,000
665,605 100
9,262,507 600,000
215,035 100
175,324 100
1,286,034 1,602
2,658,798 -
242,680 100
43,725
- 2,945,365
Transfers Out 33,333 25,000 8,333 67% 50% 50,000 50,000
TOTAL REQUIREMENTS 21,592,882 18,652,029 2,940,853 67% 58% 32,389,321 28,342,854 4,046,467
NET (Resources - Requirements) (2) 884,400 884,402 171,473 171,473
Beginning NWC per Requested Budget
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriff's Services
Personnel
Materials & Services
Capital Outlay
Total Sheriffs Services
Civil
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
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
21,592,880 19,397,829 (2,195,051) 67% 60% 32,389,321 28,375,727 (4,013,594)
21,592,880 19,536,429 (2,056,451) 67%
60% 32,389,321 28,514,327 (3,874,994)
Exp. %
764,084 746,436 17,648 67% 65% 1,146,126 1,126,126 20,000
548,453 542,322 6,131 67% 66% 822,680 822,680
181,667 115,784 65,883 67% 42% 272,500 247,500 25,000
1,494,204 1,404,542 89,662 2,241,306 2,196,306 45,000
Personnel 725,879 688,822 37,057 67% 63% 1,088,818 1,048,818 40,000
Materials & Services 42,786 35,198 7,588 67% 55% 64,179 64,179
Capital Outlay 21,155 - 21,155 67% 0% 31,732 31,732 -
Total Civil 789,820 724,020 65,800 1,184,729 1,144,729 40,000
Automotive/Communications
Personnel 256,966 219,968 36,998 67% 57% 385,449 355,449 30,000
Materials & Services 614,610 686,043 (71,433) 67% 74% 921,915 921,915
Capital Outlay 67 67 67% 0% 100 100
Total Automotive/Communications 871,643 906,011 (34,368) 1,307,464 1,277,364 30,100
Investiaations/Evidence
Personnel 954,346 913,785 40,561 67% 64% 1,431,519 1,401,519 30,000
Materials & Services 170,188 136,736 33,452 67% 54% 255,282 201,282 54,000
Capital Outlay 16,000 23,310 (7,310) 67% 97% 24,000 24,000
Total Investigatlons!Evidence 1,140,534 1,073,831 66,703 1,710,801 1,626,801 84,000
Patrol/Civil/Comm Support
Personnel 4,611,038 4,316,617 294,421 67% 62% 6,916,557 6,616,557 300,000
Materials & Services 360,873 384,811 (23,938) 67% 71% 541,309 541,309
Capital Outlay 226,720 317,215 (90,495) 67% 93% 340,080 340,080 -
Total Patrol/Civil/Comm Supp 5,198,631 5,018,643 179,988 7,797,946 7,497,946 300,000
Records
Personnel 388,164 388,225 (61) 67% 67% 582,246 582,246
Materials & Services 55,573 59,503 (3,930) 67% 71% 83,359 83,359
Capital Outlay 67 67 67% 0% 100 - 100
Total Records 443,804 447,728 (3,924) 665,705 665,605 100
Adult Jail
Personnel 5,010,927 4,632,298 378,629 67% 62% 7,516,390 7,116,390 400,000
Materials & Services 910,078 856,255 53,823 67% 63% 1,365,117 1,365,117
Capital Outlay 654,000 560,617 93,383 67% 57% 981,000 781,000 200,000
Total Adult Jail 6,575,005 6,049,170 525,835 9,862,507 9,262,507 600,000
Court Security
Personnel 133,004 129,433 3,571 67% 65% 199,506 199,506
Materials & Services 10,353 3,936 6,417 67% 25% 15,529 15,529
Capital Outlay 67 67 67% 0% 100 - 100
Total Transport/Court Security 143,424 133,369 10,055 215,135 215,035 100
Emergency Services
Personnel 105,688 104,098 1,590 67% 66% 158,532 158,532
Materials & Services 11,195 6,680 4,515 67% 40% 16,792 16,792
Capital Outlay 67 67 67% 0% 100 - 100
Total Emergency Services 116,950 110,778 6,172 175,424 175,324 100
Special Services
Personnel 544,375 524,312 20,063 67% 64% 816,563 816,563
Materials & Services 115,285 91,955 23,330 67% 53% 172,928 172,928 -
Capital Outlay 198,763 296,543 (97,780) 67% 99% 298,145 296,543 1,602
Total Special Services 858,423 912,810 (54,387) 1,287,636 1,286,034 1,602
Regional Work Center
Personnel 1,447,680 1,487,082 (39,402) 67% 68% 2,171,520 2,246,520 (75,000)
Materials & Services 303,519 154,380 149,139 67% 34% 455,278 380,278 75,000
Capital Outlay 21,333 22,994 (1,661) 67% 72% 32,000 32,000 -
Total Regional Work Center 1,772,532 1,664,456 108,076 2,658,798 2,658,798
Training
Personnel 128,927 121,494 7,433 67% 63% 193,391 193,391
Materials & Services 32,859 25,127 7,732 67% 51% 49,289 49,289
Capital Outlay 67 67 67% 0% 100 - 100
Total Training 161,853 146,621 15,232 242,780 242,680 100
Non -Departmental
Materials & Services 29,150 35,050 (5,900) 67% 80% 43,725 43,725
Transfers Out 33,333 25,000 8,333 67% 50% 50,000 50,000 -
Contingency 1,963,577 1,963,577 67% n/a 2,945,365 - 2,945,365
Total Non -Departmental 2,026,060 60,050 1,966,010 3,039,090 93,725 2,945,365
Total Requirements 21,592,883 18,652,029 2,940,854 67% 58% 32,389,321 28,342,854 4,046,467
NET (Resources - Requirements)
(3) 884,400 884,403 171,473 171,473
Sheriff Notes
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
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 less than budgeted.
Actual expenditures for FY 2009 are projected to be Tess than budgeted.
b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects 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 for the year will be Tess 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 $300,000 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 less than budgeted. The delays in hiring and lower capital expenditures will result in the
Adult Jail expenditures at $600,000 Tess 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.
Sheriff 701
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
FY %
_ Coll. %
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 67% nla $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 9,712,394 13,478,667 3,766,273 67% 93% a) 14,568,591 14,262,941 (305,650)
Tax Revenues - Prior 179,635 443,407 263,772 67% 165% b) 269,452 524,846 255,394
Federal Grants 13,333 35,354 22,021 67% n/a 20,000 35,354 15,354
State Grant 30,104 52,476 22,372 67% 116% c) 45,156 69,000 23,844
Transp. of State Wards 3,333 (3,333) 67% 0% 5,000 5,000
SB 1145 1,290,546 1,451,865 161,319 67% 75% d) 1,935,819 1,815,704 (120,115)
Des Cty Court Security 86,000 85,736 (264) 67% 66% 129,000 129,000
Des Cty Juvenile Contract 16,000 3,262 (12,738) 67% 14% e) 24,000 5,000 (19,000)
Transport 10,892 10,892 67% n/a 15,000 15,000
Title III Reimbursement - 75,000 75,000 67% n/a f) 150,000 150,000
DC Fair & Expo Center 5,415 5,415 67% n/a 5,415 5,415
Local Gov't Pmts - 2,235 2,235 67% n/a 2,235 2,235
Inmate Commissary Fees 40,000 48,131 8,131 67% 80% 60,000 60,000 -
Work Center Work Crews 100,000 22,605 (77,395) 67% 15% g) 150,000 35,820 (114,180)
Concealed Handgun Classes 1,067 4,950 3,883 67% n/a 1,600 6,000 4,400
Soc Sec Incentive -Fed 2,667 5,800 3,133 67% 145% 4,000 6,000 2,000
Miscellaneous 333 1,441 1,108 67% 288% 500 4,026 3,526
Oregon Mentors 4,414 4,414 67% n/a 8,000 8,000
Medical Services Reimb 8,000 11,441 3,441 67% 95% 12,000 12,000
Restitution 700 265 (435) 67% 25% 1,050 1,050
Sheriff Fees 102,410 112,830 10,420 67% 73% 153,615 153,615
Interest 30,000 60,556 30,556 67% 135% 45,000 85,000 40,000
Interest on Unsegregated 2,400 6,245 3,845 67% 173% 3,600 10,600 7,000
Rentals 21,882 59,177 37,295 67% 180% h) 32,824 62,824 30,000
Donations - 48 48 67% n/a 48 48
Total Revenues 11,640,804 15,982,212 4,341,408 67% 92% 17,461,207 17,464,478 3,271
TOTAL RESOURCES 14,201,098 18,593,586 4,392,488 67% 93% 20,021,501 20,075,852 54,351
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 13,347,668
Exp. %
11,664,391 1,683,277 67% 58% i) 20,021,501 17,342,507 2,678,994
TOTAL REQUIREMENTS 13,347,668 11,664,391 1,683,277 67% 58% 20,021,501 17,342,507 2,678,994
NET (Resources - Requirements)
853,430 6,929,195 6,075,765 - 2,733,345 2,733,345
Beginning NWC per Requested Budget 2,470,519
a) Historically, 85% of property tax receipts are collected through November. 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 Tess 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 67% nla $ 1,169,561 $ 1,178,512 $ 8,951
Revenues
Tax Revenues - Current 4,731,223 6,593,478 1,862,255 67% 93% a) 7,096,836 6,961,631 (135,205)
Tax Revenues - Prior 85,857 246,457 160,600 67% 191% b) 128,785 279,869 151,084
Federal Grants 19,000 13,892 (5,108) 67% 49% 28,500 28,500
US Forest Service 48,000 25,125 (22,875) 67% 35% 72,000 72,000
State Grant 52,928 59,020 6,092 67% 74% 79,392 79,392
SB #1065 Court Assessment 44,667 36,290 (8,377) 67% 54% 67,000 67,000
Marine Board License Fee 65,963 50,014 (15,949) 67% 51% c) 98,944 137,527 38,583
Narcotic Task Force 73,333 27,500 (45,833) 67% 25% d) 110,000 27,500 (82,500)
Des Cty General Fund Grnt 143,320 (143,320) 67% 0% e) 214,980 471,980 257,000
Des Cty Transient Room Tax 1,623,347 1,623,347 67% 67% 2,435,020 2,178,020 (257,000)
Des Cty Other Grant 84,111 (84,111) 67% 0% f) 126,167 - (126,167)
City of Sisters 262,170 266,676 4,506 67% 68% 393,255 400,014 6,759
Des Cty Tax/Fin Contract 1,833 860 (973) 67% 31% 2,750 2,750
Des Cty CDD Contract 36,243 31,712 (4,531) 67% 58% g) 54,365 33,978 (20,387)
Des Cty Solid Waste Cntrt 36,243 40,772 4,529 67% 75% g) 54,365 74,752 20,387
Des Cty Clerk/Election 2,000 2,026 26 67% 68% 3,000 3,000 -
Security & Traffic Reimb 17,333 1,316 (16,017) 67% 5% h) 26,000 13,000 (13,000)
Seat Belt Program 4,000 5,150 1,150 67% 86% 6,000 6,000
Miscellaneous 1,667 7,868 6,201 67% n/a 2,500 13,655 11,155
Sheriff Fees 3,333 4,332 999 67% n/a 5,000 5,000
Court Fines & Fees 56,667 75,172 18,505 67% 88% 85,000 85,000
Impound Fees 50,000 52,200 2,200 67% 70% 75,000 75,000
Interest 20,000 18,438 (1,562) 67% 61% 30,000 30,000
Interest on Unsegregated 1,600 3,055 1,455 67% 127% 2,400 5,400 3,000
Grants - Private 6,000 6,000 67% n/a - 6,000 6,000
Sale of Equip & Material 667 5,195 4,528 67% 520% 1,000 6,000 5,000
Total Revenues 7,465,505 9,195,896 1,730,391 67% 82% 11,198,259 11,062,968 (135,291)
Sheriff 702
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
TOTAL RESOURCES 8,635,066 10,374,407 1,739,341 67%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 8,245,213
TOTAL REQUIREMENTS
NET (Resources - Requirements)
84%
Exp. %
12,367,820 12,241,480 (126,340)
7,700,565 544,648 67% 62% g) 12,367,820 11,000,347 1,367,473
8,245,213 7,700,565 544,648 67% 62% 12,367,820 11,000,347 1,367,473
389,853 2,673,842 2,283,989 - 1,241,133 1,241,133
Beginning NWC per Requested Budget 1,287,473
a) Historically, 85% of property tax receipts are collected through November. 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 anc 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 Tess than expenses resulting in no transfer to Sheriff's Office (M. Wynne',
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs an i
payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters were Tess than budgeted.
h) Fewer events requiring patrol/traffic control services.
Year End
Budget
Projection
Variance
TOTAL RESOURCES 8,635,066 10,374,407 1,739,341 67%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 8,245,213
TOTAL REQUIREMENTS
NET (Resources - Requirements)
84%
Exp. %
12,367,820 12,241,480 (126,340)
7,700,565 544,648 67% 62% g) 12,367,820 11,000,347 1,367,473
8,245,213 7,700,565 544,648 67% 62% 12,367,820 11,000,347 1,367,473
389,853 2,673,842 2,283,989 - 1,241,133 1,241,133
Beginning NWC per Requested Budget 1,287,473
a) Historically, 85% of property tax receipts are collected through November. 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 anc 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 Tess than expenses resulting in no transfer to Sheriff's Office (M. Wynne',
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. IGA with DCSO based on actual costs an i
payment is adjusted to actual each quarter. Actual expenditures for 1st and 2nd quarters were Tess than budgeted.
h) Fewer events requiring patrol/traffic control services.
HEALTH
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Revised
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 2,667 1,548 (1,119) 67% 39% a) 4,000 4,000
State Grant 1,062,543 1,156,689 94,146 67% 73% b) 1,593,814 1,861,301 267,487
Child Dev & Rehab Center 23,158 16,701 (6,457) 67% 48% c) 34,737 34,737
State Miscellaneous 177,223 145,207 (32,016) 67% 55% 265,834 265,834
STARS Foundation - 2,650 2,650 67% n/a 2,650 2,650
OMAP 180,000 174,234 (5,766) 67% 65% 270,000 270,000
Family Planning Exp Proj 316,667 259,998 (56,669) 67% 55% d) 475,000 400,000 (75,000)
Grants 20,008 20,008 67% n/a 20,008 20,008
Contract Payments/ESD 5,333 (5,333) 67% 0% e) 8,000 8,000
Miscellaneous - 904 904 67% n/a 904 904
Patient Insurance Fees 60,967 116,905 55,938 67% 128% f) 91,450 131,450 40,000
Health Dept/Patient Fees 148,333 105,514 (42,819) 67% 47% f) 222,500 182,500 (40,000)
Vital Records -Birth 26,667 22,605 (4,062) 67% 57% 40,000 40,000
Vital Records -Death 62,667 69,745 7,078 67% 74% 94,000 94,000
Interest on Investments 25,333 18,431 (6,902) 67% 49% 38,000 28,000 (10,000)
Donations 6,067 5,121 (946) 67% 56% 9,100 9,100
Interfund Contract 84,161 27,220 (56,941) 67% 22% g) 126,242 113,160 (13,082)
Administrative Fee 18,000 18,000 67% 67% 27,000 27,000
Interfund Grant - 10,713 10,713 67% n/a - 10,713 10,713
Total Revenues 2,199,786 2,172,193 (27,593) 67% 66% 3,299,677 3,503,357 203,680
Transfers In -Reserve Fund
Transfers In -General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
16,667 (16,667) 67% 0% 25,000 25,000
1,760,824 1,760,824 - 67% 67% 2,641,236 2,641,236
4,684,277 4,905,453 237,843 67% 74% 6,672,913 7,142,029 469,116
Exp. %
3,029,713 3,014,404 15,309 67% 66% 4,544,569 4,536,160 8,409
937,686 888,286 49,400 67% 63% b) 1,406,529 1,506,529 (100,000)
50,000 47,227 2,773 67% 63% 75,000 47,227 27,773
100,000 75,000 25,000 67% 50% 150,000 150,000
331,210 331,210 67% n/a 496,815 496,815
TOTAL REQUIREMENTS 4,448,609 4,024,917 423,692 67% 60% 6,672,913 6,239,916 432,997
NET (Resources - Requirements)
235,668 880,536 661,535 902,113 902,113
Beginning NWC per Requested 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 March.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
g) Second quarter payment will be received in March.
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 3,667 3,580 (87) 67% 65% 5,500 5,500
MENTAL HEALTH
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
Divorce Filing Fees 83,333 78,071 (5,262) 67% 62% 125,000 125,000
Domestic Partnership Fee 1,333 85 (1,248) 67% n/a 2,000 200 (1,800)
Federal Grants 160,995 29,229 (131,766) 67% 12% a)b) 241,492 229,184 (12,308)
State Grants 3,611,419 3,581,834 (29,585) 67% 66% 5,417,129 5,393,386 (23,743)
State Miscellaneous 119,811 96,068 (23,743) 67% 53% c) 179,716 179,716 -
Title 19 200,470 159,036 (41,434) 67% 53% 300,705 300,705
Liquor Revenue 70,667 71,626 959 67% 68% 106,000 106,000
School Districts 66,667 41,400 (25,267) 67% 41% d) 100,000 70,000 (30,000)
Contract Payments 7,020 7,020 67% n/a 14,040 14,040
Miscellaneous 58,533 65,178 6,645 67% 74% 87,800 75,300 (12,500)
Patient Insurance Fees 145,000 98,747 (46,253) 67% 45% 217,500 160,000 (57,500)
Patient Fees 7,667 5,391 (2,276) 67% 47% 11,500 8,500 (3,000)
Interest on Investments 48,667 58,375 9,708 67% 80% 73,000 88,000 15,000
Rentals 11,000 8,500 (2,500) 67% 52% 16,500 16,500
Donations 6,667 100 (6,567) 67% 1% 10,000 3,500 (6,500)
Interfund Contract 2,080 7,724 5,644 67% 248% 3,120 8,764 5,644
Administrative Fee 1,931,200 1,917,571 (13,629) 67% 66% 2,896,800 2,876,800 (20,000)
Crime Prevention Services 95,923 79,283 (16,640) 67% 55% b) 143,884 143,884
Total Revenues 6,625,099 6,308,818 (316,281) 67% 63% 9,937,646 9,804,979 (132,667)
Transfers In -General Fund 1,033,933 1,033,933 - 67% 67% 1,550,899 1,550,899 -
Transfers In -Other 302,550 337,883 35,333 67% 74% 453,825 506,825 53,000
TOTAL RESOURCES 10,711,582 10,375,942 (335,640) 67% 71% 14,692,370 14,558,011 {134,359)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
5,602,850 5,309,725 293,125 67% 63% e) 8,404,275 7,790,000 614,275
2,983,187 2,472,289 510,898 67% 55% 4,474,780 3,894,000 580,780
67 67 67% 0% 100 100
100,000 75,000 25,000 67% 50% 150,000 150,000 -
1,108,810 - 1,108,810 67% n/a 1,663,215 1,663,215
TOTAL REQUIREMENTS 9,794,914 7,857,014 1,937,900 67% 53% 14,692,370 11,834,000 2,858,370
NET (Resources - Requirements) 916,668 2,518,928 1,602,260 - 2,724,011 2,724,011
Beginning NWC per Requested 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 $27,692 in March 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.
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
Total Revenues
Trans In -CDD Reserve
Trans In -CDD Bldg/Elec
Trans In -Gen Fund
Trans In -Newberry (297)
Trans In -Other
TOTAL RESOURCES
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
FY
Coll. %
$ (2,777,224)
23,500
3,333
205,667
1,147,800
303,417
354,667
486,467
456,767
51,311
920,983
403,863
$(2,667,071) $ 110,153 100% 96%
(9,898)
1,411
121,446
595,968
163,542
165,789
168,907
586,428
52,556
603,133
164,650
(33,398)
(1,922)
(84,221)
(551,832)
(139,875)
(188,878)
(317,560)
129,661
1,245
(317,850)
(239,213)
4,357,775
1,654,741
1,505,150
55,143
67
2,613,932
1,399,756
1,144,255
133,333
131,666
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
67%
-28%
28%
39%
35%
36%
31%
23%
86%
68%
44%
27%
(1,743,843) 67% 40%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Transfers Out (D/S Fund)
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
4,795,652 2,755,871
1,432,133
176,501
163,956
722,467
239,841
190,668
229,031
361,740
58,705
55,250
726,636
425,567
822,231
1,336,381
155,180
146,147
691,284
205,861
193,496
193,338
339,169
53,251
47,016
666,987
308,900
150,000
a)
b)
c)
c)
c)
d)
c)
e)
d)
c)
c)
(254,985) 67% 56%
(360,895) 67% 51%
133,333 0% n/a f)
76,523 0% 159% g)
(67) 0% 0%
(2,039,781) 67% 32%
Exp.
95,752 67% 62%
21,321 67% 59%
17,809 67% 59%
31,183 67% 64%
33,980 67% 57%
(2,828) 67% 68%
35,693 67% 56%
22,571 67% 63%
5,454 67% 60%
8,234 67% 57%
59,649 67% 61%
116,667 67% 48%
86%
822,231 67% n/a
5,604,726 4,487,010
h)
h)
h)
h)
h)
h)
h)
h)
h)
h)
h)
$(2,777,224) $(2,667,071) 110,153
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
(25,325)
2,075
172,275
785,575
225,100
207,500
239,600
652,850
89,871
798,950
539,266
(60,575)
(2,925)
(136,225)
(936,125)
(230,025)
(324,500)
(490,100)
(32,300)
12,904
(582,525)
(66,529)
6,536,662 3,687,737 (2,848,925)
2,482,111
2,257,725
0
82,714
100
2,486,574
2,366,145
200,000
281,641
4,463
108,420
200,000
198,927
(100)
8,582,088 6,355,026 (2,227,062)
2,148,200
264,751
245,934
1,083,700
359,761
286,002
343,547
542,610
88,057
82,875
1,089,954
638,351
175,000
1,233,346
1,940,221
239,508
217,008
941,467
287,465
297,105
310,689
502,416
82,615
85,276
925,463
614,121
150,000
207,979
25,243
28,926
142,233
72,296
(11,103)
32,858
40,194
5,442
(2,401)
164,491
24,230
25,000
1,233,346
1,267,716 67% 52% 8,582,088 6,593,354 1,988,734
(809,074) (1,731,139) (772,065)
Beginning NWC per Requested Budget
Revenues
Expenditures
Net from Operations
- (238,328) (238,328)
(436,529)
2,613,932 3,687,737
4,487,010 6,593,354
(1,873,078) (2,905,617)
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).
Year End
Budget
Projection
Variance
$(2,777,224) $(2,667,071) 110,153
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
(25,325)
2,075
172,275
785,575
225,100
207,500
239,600
652,850
89,871
798,950
539,266
(60,575)
(2,925)
(136,225)
(936,125)
(230,025)
(324,500)
(490,100)
(32,300)
12,904
(582,525)
(66,529)
6,536,662 3,687,737 (2,848,925)
2,482,111
2,257,725
0
82,714
100
2,486,574
2,366,145
200,000
281,641
4,463
108,420
200,000
198,927
(100)
8,582,088 6,355,026 (2,227,062)
2,148,200
264,751
245,934
1,083,700
359,761
286,002
343,547
542,610
88,057
82,875
1,089,954
638,351
175,000
1,233,346
1,940,221
239,508
217,008
941,467
287,465
297,105
310,689
502,416
82,615
85,276
925,463
614,121
150,000
207,979
25,243
28,926
142,233
72,296
(11,103)
32,858
40,194
5,442
(2,401)
164,491
24,230
25,000
1,233,346
1,267,716 67% 52% 8,582,088 6,593,354 1,988,734
(809,074) (1,731,139) (772,065)
Beginning NWC per Requested Budget
Revenues
Expenditures
Net from Operations
- (238,328) (238,328)
(436,529)
2,613,932 3,687,737
4,487,010 6,593,354
(1,873,078) (2,905,617)
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).
ROAD
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual Variance
FY %
Coll.%
RESOURCES:
Beg. Net Working Capital $6,392,830 $ 6,392,830 $ 0 100% 100%
Revenues
System Development Ch 13,333 1,386 (11,947) 67% 7% 20,000 1,500 (18,500)
Mineral Lease Royalties 3,333 106,241 102,908 67% n/a h) 5,000 106,241 101,241
Forest Receipts1,838,453 2,759,606 921,153 67% 100% a) 2,757,680 2,759,606 1,926
State Grant 1,126,204 1,689,307 563,103 67% 100% b) 1,689,306 1,689,307 1
State Miscellaneous 5,758 5,758 67% n/a b) 344,113 344,113
Motor Vehicle Revenue 5,100,000 4,973,407 (126,593) 67% 65% 7,650,000 7,350,000 (300,000)
City of Bend 166,667 206,121 39,454 67% 82% c) 250,000 215,000 (35,000)
City of Redmond 266,667 11,781 (254,886) 67% 3% c) 400,000 250,000 (150,000)
City of Sisters 33,333 (33,333) 67% 0% c) 50,000 (50,000)
City of La Pine - 11,103 11,103 67% n/a c) 11,103 11,103
Admin Recovery (SDC) - - 67% n/a 350 350
Miscellaneous 26,667 22,288 (4,379) 67% 56% 40,000 30,500 (9,500)
Road Vacations 667 500 (167) 67% 50% 1,000 1,000 -
Interest on Investments 83,333 138,034 54,701 67% 110% 125,000 160,000 35,000
Donations 1,627 2,684 1,057 67% 110% 2,440 2,684 244
Interfund Contract 580,000 - (580,000) 67% o% d) 870,000 709,548 (160,452)
Equipment Repairs 200,000 148,616 (51,384) 67% 50% e) 300,000 250,000 (50,000)
Vehicle Repairs 66,667 (66,667) 67% o% d) 100,000 90,000 (10,000)
LID Construction 56,667 (56,667) 67% o% d) 85,000 26,340 (58,660)
Vegetation Management 63,333 (63,333) 67% o% d) 95,000 46,090 (48,910)
Inter -fund: Forester 14,667 (14,667) 67% o% d) 22,000 22,000
Car Washes 2,333 1,514 (819) 67% n/a e) 3,500 2,300 (1,200)
Sale of Eqp & Material 450,000 565,160 115,160 67% 84% e) 675,000 800,000 125,000
Sale of Public Lands 133 (133) 67% o% 200 200 -
Total Revenues 10,094,084 10,643,506 549,422 67% 70% 15,141,126 14,867,882 (273,244)
Revised
Year End
Budget
Projection
Variance
$ 6,392,830 $ 6,392,830 $
0
Trans In - CDD 17,327 12,995 (4,332) 67% 50% 25,990 25,990
Trans In - Solid Waste 574,313 430,735 (143,578) 67% 50% f) 861,470 861,470
Trans In -Road Imp Res 3,894 - (3,894) 67% o% 5,841 5,841
TOTAL RESOURCES 17,082,448 17,480,066 397,618 67% 76% 22,427,257 22,154,013 (273,244)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
Exp. %
3,751,381 3,644,888 106,493 67% 65% 5,627,071 5,506,148 120,923
7,389,195 4,044,290 3,344,905 67% 36% g) 11,083,793 8,985,120 2,098,673
2,433,333 251,612 2,181,721 67% 7% g) 3,650,000 2,480,000 1,170,000
200,000 - 200,000 67% 0% 300,000 300,000
1,177,595 1,177,595 67% n/a 1,766,393 - 1,766,393
TOTAL REQUIREMENTS 14,951,504 7,940,790 7,010,714 67% 35% 22,427,257 17,271,268 5,155,989
NET (Resources - Requirements)
2,130,944 9,539,276 7,408,332 4,882,745 4,882,745
Beginning NWC per Requested Budget 4,871,665
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.
h) Mineral lease income is unknown for future.
RESOURCES:
Beg. Net Working Capital
Revenues
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
State Subsidy 21,927 26,203 4,276 67% 80% a) 32,890 29,226 (3,664)
State Miscellaneous 4,301 4,301 67% n/a g) 8,000 8,000
SB 1145 1,935,963 2,177,797 241,834 67% 75% b) 2,903,945 2,714,945 (189,000)
Probation Work Crew Fees 22,667 34,073 11,406 67% 100% d) 34,000 46,100 12,100
Miscellaneous 3,333 2,125 (1,208) 67% 43% 5,000 3,000 (2,000)
Electronic Monitoring Fee 73,333 115,101 41,768 67% 105% c) 110,000 164,575 54,575
Probation Superv. Fees 166,667 164,602 (2,065) 67% 66% 250,000 231,596 (18,404)
Interest on Investments 18,777 20,586 1,809 67% 73% 28,165 28,165
Crime Prevention Services 12,500 12,500 67% n/a 25,000 25,000
Drug Court - Byrne 33,333 5,816 (27,517) 67% 12% f) 50,000 23,600 (26,400)
Total Revenues 2,276,000 2,563,104 287,104 67% 75% 3,414,000 3,274,207 (139,793)
Transfers In -General Fund 104,719 104,719 67% 67% 157,078 157,078
Transfers In -Video Lottery 70,667 70,667 67% 67% 106,000 106,000
Transfers In -Sheriff 33,333 25,000 (8,333) 67% 50% 50,000 50,000
TOTAL RESOURCES 3,147,863 3,464,397 316,534 67% 79% 4,390,222 4,288,192 (102,030)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,130,966 1,963,303 167,663 67% 61% 3,196,449 2,949,262 247,187
461,506 555,557 (94,051) 67% 80% e) 692,259 833,747 141,488
67 67 67% 0% 100 100
334,276 334,276 67% n/a 501,414 501,414
TOTAL REQUIREMENTS 2,926,815 2,518,860 407,955 67%
NET (Resources - Requirements)
57%
4,390,222 3,783,009 890,189
221,048 945,537 724,489 505,183 788,159
Beginning NWC per Requested Budget 497,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
d) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate
e) Recent reorganization required building modifications for Redmond and Bend offices.
f) Byrne grant hasn't released funds. Have requested payment again.
g) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000.
Year End
Budget
Projection
Variance
$ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763
State Subsidy 21,927 26,203 4,276 67% 80% a) 32,890 29,226 (3,664)
State Miscellaneous 4,301 4,301 67% n/a g) 8,000 8,000
SB 1145 1,935,963 2,177,797 241,834 67% 75% b) 2,903,945 2,714,945 (189,000)
Probation Work Crew Fees 22,667 34,073 11,406 67% 100% d) 34,000 46,100 12,100
Miscellaneous 3,333 2,125 (1,208) 67% 43% 5,000 3,000 (2,000)
Electronic Monitoring Fee 73,333 115,101 41,768 67% 105% c) 110,000 164,575 54,575
Probation Superv. Fees 166,667 164,602 (2,065) 67% 66% 250,000 231,596 (18,404)
Interest on Investments 18,777 20,586 1,809 67% 73% 28,165 28,165
Crime Prevention Services 12,500 12,500 67% n/a 25,000 25,000
Drug Court - Byrne 33,333 5,816 (27,517) 67% 12% f) 50,000 23,600 (26,400)
Total Revenues 2,276,000 2,563,104 287,104 67% 75% 3,414,000 3,274,207 (139,793)
Transfers In -General Fund 104,719 104,719 67% 67% 157,078 157,078
Transfers In -Video Lottery 70,667 70,667 67% 67% 106,000 106,000
Transfers In -Sheriff 33,333 25,000 (8,333) 67% 50% 50,000 50,000
TOTAL RESOURCES 3,147,863 3,464,397 316,534 67% 79% 4,390,222 4,288,192 (102,030)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
2,130,966 1,963,303 167,663 67% 61% 3,196,449 2,949,262 247,187
461,506 555,557 (94,051) 67% 80% e) 692,259 833,747 141,488
67 67 67% 0% 100 100
334,276 334,276 67% n/a 501,414 501,414
TOTAL REQUIREMENTS 2,926,815 2,518,860 407,955 67%
NET (Resources - Requirements)
57%
4,390,222 3,783,009 890,189
221,048 945,537 724,489 505,183 788,159
Beginning NWC per Requested Budget 497,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
d) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate
e) Recent reorganization required building modifications for Redmond and Bend offices.
f) Byrne grant hasn't released funds. Have requested payment again.
g) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Eight Months Ended
February 28, 2009
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 157,850 157,845 (5) 67% 67% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 25,101 27,178 2,077 67% 72% a) 37,652 40,982 3,330
HealthyStart Medicaid 86,667 23,655 (63,012) 67% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 50,441 8,719 (41,722) 67% 12% a) 75,661 61,113 (14,548)
Level 7 Services 116,795 155,303 38,508 67% 89% a) 175,193 201,546 26,353
Juvenile Crime Prevention 264,700 283,038 18,338 67% 71% a) 397,050 471,171 74,121
State Prevention Funds 91,667 125,624 33,957 67% 91% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 244,011 357,117 113,106 67% 98% b) 366,017 350,605 (15,412)
OCCF Grant 492,863 779,986 287,123 67% 106% j) 739,295 861,508 122,213
Miscellaneous 5,333 6,728 1,395 67% 84% 8,000 8,000 -
Court Fines & Fees 16,000 41,266 25,266 67% 172% c)g) 24,000 75,000 51,000
Interest on Investments 16,667 23,199 6,532 67% 93% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 26,755 26,755 67% n/a k) 82,733 82,733
Grants -Private 6,667 (6,667) 67% 0% e) 10,000 (10,000)
Total Revenues 1,574,762 2,016,413 441,651 67% 85% 2,362,143 2,785,717 423,574
Trans from General Fund
Trans from GF -Other
Total Transfers In
234,197 234,197 - 67% 67% 351,295 351,295
4,594 3,446 (1,148) 67% 50% 6,891 6,891
238,791 237,643 (1,148) 67% 66% 358,186 358,186
TOTAL RESOURCES 2,384,588 2,786,243 401,655 67% 85% 3,291,364 3,676,090 384,726
REQUIREMENTS:
Expenditures
Personal Services 378,761 328,419 50,342 67% 58% i) 568,142 478,750 89,392
Materials and Services 1,522,275 1,301,575 220,700 67% 57% g)h) 2,283,412 2,572,697 (289,285)
Capital Outlay 67 - 67 67% 0% 100 100
Contingency 293,140 293,140 67% n/a 439,710 - 439,710
Exp. %
TOTAL REQUIREMENTS 2,194,243 1,629,994 564,249 67% 50% 3,291,364 3,051,547 239,817
NET (Resources - Requirements) 190,345 1,156,249 965,904 - 624,543 624,543
Beginning NWC per Requested 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 Tess 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 donations projected to be less. 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 redu.ltion.
k) Crime prevention fund transfers added to budget.
Year to Date
Budget
Budget
Actual Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 157,850 157,845 (5) 67% 67% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 25,101 27,178 2,077 67% 72% a) 37,652 40,982 3,330
HealthyStart Medicaid 86,667 23,655 (63,012) 67% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 50,441 8,719 (41,722) 67% 12% a) 75,661 61,113 (14,548)
Level 7 Services 116,795 155,303 38,508 67% 89% a) 175,193 201,546 26,353
Juvenile Crime Prevention 264,700 283,038 18,338 67% 71% a) 397,050 471,171 74,121
State Prevention Funds 91,667 125,624 33,957 67% 91% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 244,011 357,117 113,106 67% 98% b) 366,017 350,605 (15,412)
OCCF Grant 492,863 779,986 287,123 67% 106% j) 739,295 861,508 122,213
Miscellaneous 5,333 6,728 1,395 67% 84% 8,000 8,000 -
Court Fines & Fees 16,000 41,266 25,266 67% 172% c)g) 24,000 75,000 51,000
Interest on Investments 16,667 23,199 6,532 67% 93% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 26,755 26,755 67% n/a k) 82,733 82,733
Grants -Private 6,667 (6,667) 67% 0% e) 10,000 (10,000)
Total Revenues 1,574,762 2,016,413 441,651 67% 85% 2,362,143 2,785,717 423,574
Trans from General Fund
Trans from GF -Other
Total Transfers In
234,197 234,197 - 67% 67% 351,295 351,295
4,594 3,446 (1,148) 67% 50% 6,891 6,891
238,791 237,643 (1,148) 67% 66% 358,186 358,186
TOTAL RESOURCES 2,384,588 2,786,243 401,655 67% 85% 3,291,364 3,676,090 384,726
REQUIREMENTS:
Expenditures
Personal Services 378,761 328,419 50,342 67% 58% i) 568,142 478,750 89,392
Materials and Services 1,522,275 1,301,575 220,700 67% 57% g)h) 2,283,412 2,572,697 (289,285)
Capital Outlay 67 - 67 67% 0% 100 100
Contingency 293,140 293,140 67% n/a 439,710 - 439,710
Exp. %
TOTAL REQUIREMENTS 2,194,243 1,629,994 564,249 67% 50% 3,291,364 3,051,547 239,817
NET (Resources - Requirements) 190,345 1,156,249 965,904 - 624,543 624,543
Beginning NWC per Requested 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 Tess 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 donations projected to be less. 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 redu.ltion.
k) Crime prevention fund transfers added to budget.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 157,850 157,845 (5) 67% 67% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 25,101 27,178 2,077 67% 72% a) 37,652 40,982 3,330
HealthyStart Medicaid 86,667 23,655 (63,012) 67% 18% b) 130,000 95,000 (35,000)
Child Care Block Grant 50,441 8,719 (41,722) 67% 12% a) 75,661 61,113 (14,548)
Level 7 Services 116,795 155,303 38,508 67% 89% a) 175,193 201,546 26,353
Juvenile Crime Prevention 264,700 283,038 18,338 67% 71% a) 397,050 471,171 74,121
State Prevention Funds 91,667 125,624 33,957 67% 91% f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 244,011 357,117 113,106 67% 98% b) 366,017 350,605 (15,412)
OCCF Grant 492,863 779,986 287,123 67% 106% j) 739,295 861,508 122,213
Miscellaneous 5,333 6,728 1,395 67% 84% 8,000 8,000 -
Court Fines & Fees 16,000 41,266 25,266 67% 172% c)g) 24,000 75,000 51,000
Interest on Investments 16,667 23,199 6,532 67% 93% d) 25,000 40,000 15,000
Miscellaneous/Crime Prev 26,755 26,755 67% n/a k) 82,733 82,733
Grants -Private 6,667 (6,667) 67% 0% e) 10,000 (10,000)
Total Revenues 1,574,762 2,016,413 441,651 67% 85% 2,362,143 2,785,717 423,574
Trans from General Fund
Trans from GF -Other
Total Transfers In
234,197 234,197 - 67% 67% 351,295 351,295
4,594 3,446 (1,148) 67% 50% 6,891 6,891
238,791 237,643 (1,148) 67% 66% 358,186 358,186
TOTAL RESOURCES 2,384,588 2,786,243 401,655 67% 85% 3,291,364 3,676,090 384,726
REQUIREMENTS:
Expenditures
Personal Services 378,761 328,419 50,342 67% 58% i) 568,142 478,750 89,392
Materials and Services 1,522,275 1,301,575 220,700 67% 57% g)h) 2,283,412 2,572,697 (289,285)
Capital Outlay 67 - 67 67% 0% 100 100
Contingency 293,140 293,140 67% n/a 439,710 - 439,710
Exp. %
TOTAL REQUIREMENTS 2,194,243 1,629,994 564,249 67% 50% 3,291,364 3,051,547 239,817
NET (Resources - Requirements) 190,345 1,156,249 965,904 - 624,543 624,543
Beginning NWC per Requested 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 Tess 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 donations projected to be less. 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 redu.ltion.
k) Crime prevention fund transfers added to budget.
SOLID WASTE
Statement of Financial Operating Data
Eight Months Ended
February 28, 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 30,667 (30,667) 67% 0% a) 46,000 46,000
Miscellaneous 23,333 19,063 (4,270) 67% 54%35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 67% N/A b) 15,938 15,938
Franchise 3% Fees 133,333 92,399 (40,934) 67% 46% c) 200,000 200,000
Commercial Disp. Fees 1,116,477 787,784 (328,693) 67% 47% d) 1,674,716 1,321,000 (353,716)
Private Disposal Fees 1,045,143 879,608 (165,535) 67% 56% d) 1,567,714 1,421,000 (146,714)
Franchise Disposal Fees 3,217,604 2,807,420 (410,184) 67% 58% d) 4,826,406 4,450,000 (376,406)
Yard Debris 46,833 39,999 (6,834) 67% 57% 70,249 75,000 4,751
Special Waste 20,000 11,040 (8,960) 67% 37% e) 30,000 30,000
Interest 66,667 32,211 (34,456) 67% 32% 100,000 43,000 (57,000)
Sale of Equip & Material 33,333 53,273 19,940 67% 107% f) 50,000 65,000 15,000
Total Revenues 5,733,390 4,738,735 (994,656) 67% 55% 8,600,085 7,696,938 (903,148)
TOTAL RESOURCES 6,954,554 5,993,587 (960,967) 67% 61% 9,821,249 8,951,790 (869,459)
REQUIREMENTS
Expenditures
Personal Services 1,209,997 1,187,584 22,413 67% 65% 1,814,996 1,816,455 (1,459)
Materials and Services 2,938,438 2,512,387 426,051 67% 57% g) 4,407,657 4,095,470 312,187
Debt Service 647,859 408,859 239,000 67% 42% 971,788 971,788
Capital Outlay 160,483 97,789 62,694 67% 41% h) 240,725 147,789 92,936
Transfers Out 1,240,980 930,735 310,245 67% 50% i) 1,861,470 1,361,470 500,000
Contingency 349,742 349,742 67% n/a 524,613 524,613
Exp. %
TOTAL REQUIREMENTS 6,547,499 5,137,354 1,410,145 67% 52% 9,821,249 8,392,972 1,428,277
NET (Resources - Requirements) 407,055 856,233 449,178 558,818 558,818
Beginning NWC per Requested 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 caused 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 30,667 (30,667) 67% 0% a) 46,000 46,000
Miscellaneous 23,333 19,063 (4,270) 67% 54%35,000 30,000 (5,000)
Refunds/Reimbursements 15,938 15,938 67% N/A b) 15,938 15,938
Franchise 3% Fees 133,333 92,399 (40,934) 67% 46% c) 200,000 200,000
Commercial Disp. Fees 1,116,477 787,784 (328,693) 67% 47% d) 1,674,716 1,321,000 (353,716)
Private Disposal Fees 1,045,143 879,608 (165,535) 67% 56% d) 1,567,714 1,421,000 (146,714)
Franchise Disposal Fees 3,217,604 2,807,420 (410,184) 67% 58% d) 4,826,406 4,450,000 (376,406)
Yard Debris 46,833 39,999 (6,834) 67% 57% 70,249 75,000 4,751
Special Waste 20,000 11,040 (8,960) 67% 37% e) 30,000 30,000
Interest 66,667 32,211 (34,456) 67% 32% 100,000 43,000 (57,000)
Sale of Equip & Material 33,333 53,273 19,940 67% 107% f) 50,000 65,000 15,000
Total Revenues 5,733,390 4,738,735 (994,656) 67% 55% 8,600,085 7,696,938 (903,148)
TOTAL RESOURCES 6,954,554 5,993,587 (960,967) 67% 61% 9,821,249 8,951,790 (869,459)
REQUIREMENTS
Expenditures
Personal Services 1,209,997 1,187,584 22,413 67% 65% 1,814,996 1,816,455 (1,459)
Materials and Services 2,938,438 2,512,387 426,051 67% 57% g) 4,407,657 4,095,470 312,187
Debt Service 647,859 408,859 239,000 67% 42% 971,788 971,788
Capital Outlay 160,483 97,789 62,694 67% 41% h) 240,725 147,789 92,936
Transfers Out 1,240,980 930,735 310,245 67% 50% i) 1,861,470 1,361,470 500,000
Contingency 349,742 349,742 67% n/a 524,613 524,613
Exp. %
TOTAL REQUIREMENTS 6,547,499 5,137,354 1,410,145 67% 52% 9,821,249 8,392,972 1,428,277
NET (Resources - Requirements) 407,055 856,233 449,178 558,818 558,818
Beginning NWC per Requested 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 caused 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
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
% of F'
% Coll.
$2,500,000
$2,549,708
$49,708 100% 102%
$2,500,000 $2,549,708
$49,708
General Liability 267,940 267,936 (4) 67% 67% 401,910 401,910
Property Damage 190,863 190,864 1 67% 67% 286,294 286,294
Vehicle 119,559 119,230 (329) 67% 66% 179,338 179,338
Workers' Compensation 643,539 672,296 28,757 67% 70% 965,309 965,309
Unemployment 101,150 107,008 5,858 67% 71% 151,725 151,725 -
Claims Reimb-Workers' Compensation 2,000 29,554 27,554 67% 985% 3,000 29,554 26,554
Claims Reimb-Gen Liab/Property 13,333 81,186 67,853 67% 406% 20,000 90,000 70,000
Process Fee-Events/Parades 200 245 45 67% n/a 300 300 -
Miscellaneous 3,333 - (3,333) 67% 0% 5,000 5,000
Skid Car Training 16,667 13,650 (3,017) 67% 55% 25,000 25,000 -
Interest on lnvestments 33,333 51,642 18,309 67% 103% 50,000 62,000 12,000
TOTAL REVENUES 1,391,917 1,533,611 141,694 67% 73% 2,087,876 2,196,430 108,554
Transfers In -PERS Reserve 67 (67) 67% 0% 100 (100)
TOTAL RESOURCES 3,891,984 4,083,319 191,335 67% 89% 4,587,976 4,746,138 158,162
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Exp.
Settlement / Benefit 16,366
Defense 1,050
Miscellaneous 5
Professional Service 7,312
Insurance 148,552
Loss Prevention 204
Total General Liability 866,667 173,488 866,667 67% 13% a) 1,300,000 400,000 900,000
PROPERTY DAMAGE
Insurance 149,933
Professional Service 48
Repair / Replacement 72,077
Total Property Damage 223,333 222,058 223,333 67% 66% 335,000 335,000
VEHICLE
Professional Service 942
Repair / Replacement 30,757
Insurance 471
Loss Prevention 8,208
Total Vehicle 106,667 40,379 106,667 67% 25% b) 160,000 80,000 80,000
WORKERS' COMPENSATION
Settlement / Benefit 429,104
Professional Service 6,250
Insurance 24,845
Loss Prevention 7,142
Miscellaneous 22,588
Workers' Comp Losses 55,401
Total Workers' Compensation 476,667 545,330 476,667 67% 76% c) 715,000 815,000 (100,000)
UNEMPLOYMENT - Settlement / Benefits 43,333 96,554 (53,221) 67% 149% d) 65,000 150,000 (85,000)
Total Direct Insurance Costs 1,716,667 1,077,809 1,620,113 67% 42% 2,575,000 1,780,000 795,000
Insurance Administration:
Personal Services 240,771 195,007 45,764 67% 54% 361,157 361,157
Materials & Service 128,003 95,024 32,979 67% 49% 192,004 192,004
Capital Outlay 67 - 67 67% 0% 100 100
Total Insurance Administration 368,841 290,031 78,810 67% 52% 553,261 553,161 100
Contingency 973,143 - 973,143 67% n/a 1,459,715 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 3,058,651 1,367,840 2,672,066 67% 30% 4,587,976 2,333,161 .2,254,815
NET 833,333 2,715,479 2,863,400 2,412,977 2,412,977
NWC per Requested 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 267,940 267,936 (4) 67% 67% 401,910 401,910
Property Damage 190,863 190,864 1 67% 67% 286,294 286,294
Vehicle 119,559 119,230 (329) 67% 66% 179,338 179,338
Workers' Compensation 643,539 672,296 28,757 67% 70% 965,309 965,309
Unemployment 101,150 107,008 5,858 67% 71% 151,725 151,725 -
Claims Reimb-Workers' Compensation 2,000 29,554 27,554 67% 985% 3,000 29,554 26,554
Claims Reimb-Gen Liab/Property 13,333 81,186 67,853 67% 406% 20,000 90,000 70,000
Process Fee-Events/Parades 200 245 45 67% n/a 300 300 -
Miscellaneous 3,333 - (3,333) 67% 0% 5,000 5,000
Skid Car Training 16,667 13,650 (3,017) 67% 55% 25,000 25,000 -
Interest on lnvestments 33,333 51,642 18,309 67% 103% 50,000 62,000 12,000
TOTAL REVENUES 1,391,917 1,533,611 141,694 67% 73% 2,087,876 2,196,430 108,554
Transfers In -PERS Reserve 67 (67) 67% 0% 100 (100)
TOTAL RESOURCES 3,891,984 4,083,319 191,335 67% 89% 4,587,976 4,746,138 158,162
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Exp.
Settlement / Benefit 16,366
Defense 1,050
Miscellaneous 5
Professional Service 7,312
Insurance 148,552
Loss Prevention 204
Total General Liability 866,667 173,488 866,667 67% 13% a) 1,300,000 400,000 900,000
PROPERTY DAMAGE
Insurance 149,933
Professional Service 48
Repair / Replacement 72,077
Total Property Damage 223,333 222,058 223,333 67% 66% 335,000 335,000
VEHICLE
Professional Service 942
Repair / Replacement 30,757
Insurance 471
Loss Prevention 8,208
Total Vehicle 106,667 40,379 106,667 67% 25% b) 160,000 80,000 80,000
WORKERS' COMPENSATION
Settlement / Benefit 429,104
Professional Service 6,250
Insurance 24,845
Loss Prevention 7,142
Miscellaneous 22,588
Workers' Comp Losses 55,401
Total Workers' Compensation 476,667 545,330 476,667 67% 76% c) 715,000 815,000 (100,000)
UNEMPLOYMENT - Settlement / Benefits 43,333 96,554 (53,221) 67% 149% d) 65,000 150,000 (85,000)
Total Direct Insurance Costs 1,716,667 1,077,809 1,620,113 67% 42% 2,575,000 1,780,000 795,000
Insurance Administration:
Personal Services 240,771 195,007 45,764 67% 54% 361,157 361,157
Materials & Service 128,003 95,024 32,979 67% 49% 192,004 192,004
Capital Outlay 67 - 67 67% 0% 100 100
Total Insurance Administration 368,841 290,031 78,810 67% 52% 553,261 553,161 100
Contingency 973,143 - 973,143 67% n/a 1,459,715 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES 3,058,651 1,367,840 2,672,066 67% 30% 4,587,976 2,333,161 .2,254,815
NET 833,333 2,715,479 2,863,400 2,412,977 2,412,977
NWC per Requested 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
Eight Months Ended February 28, 2009
Year to Date
Budget
Actual
Variance I 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 8,318,200 8,479,758 161,558 67% 68% a) 12,477,300 12,719,804 242,504
P/T Emp -Add'I Prem 87,333 33,868 (53,465) 67% 26% b) 131,000 51,000 (80,000)
Employee Prem Contribution 239,911 229,740 (10,171) 67% 64% 359,866 339,866 (20,000)
COIC 533,333 777,543 244,210 67% 97% 800,000 1,120,000 320,000
Retiree / COBRA Co -Pay 266,667 411,439 144,772 67% 103% 400,000 600,000 200,000
Medical Services Reimb 11,986 11,986 67% n/a 11,986 11,986
Prescription Rebates 17,440 17,440 67% n/a 17,440 17,440
Interest 250,000 301,526 51,526 67% 80% 375,000 425,000 50,000
Total Revenues 9,695,444 10,263,300 567,856 67% 71% 14,543,166 15,285,096 741,930
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
23,695,444 25,125,718 1,430,274 92% 88% 28,543,166 30,147,514 1,604,348
Exp. %
75,810 72,196 3,614 67% 63% 113,715 113,715
2,000 1,410 590 67% 47% 3,000 3,000
7,861,767 6,374,650 1,487,116 67% 54% c) 11,792,650 9,470,909 2,321,741
1,072,745 1,057,224 15,521 67% 66% c) 1,609,117 1,570,733 38,384
(31,846) 31,846 67% n/a (31,846) 31,846
238,341 244,050 (5,710) 67% 68% 357,511 357,511
42,667 134,149 (91,482) 67% 210% d) 64,000 134,149 (70,149)
181,401 183,747 (2,346) 67% 68% 272,102 272,102
31,385 23,205 8,180 67% 49% 47,077 47,077
28,533 32,976 (4,442) 67% 77% 42,800 42,800
5,333 9,023 (3,690) 67% 113% 8,000 9,023 (1,023)
1,333 180 1,153 67% 9% 2,000 500 1,500
10,109 24,126 (14,017) 67% 159% 15,163 35,000 (19,837)
9,475,613 8,052,894 1,422,719 67% 57% 14,213,420 11,910,957 2,302,463
67% 0% 100 100
9,477,287 9,477,287 67% 0% 14,215,931 14,215,931
TOTAL REQUIREMENTS 19,028,711 8,125,090 10,903,620 67% 28% 28,543,166 12,024,672 16,518,494
NET (Resources - Requirements)
4,666,733 17,000,628 12,333,894 18,122,842 18,122,842
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 35 weeks of claims paid; YTD average is $212,339 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
Eight Months Ended
February 28, 2009
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
Revised
Budget
Year End
Projection
Variance
$2,393,117 $2,636,885 $ 243,768 100% 110% $2,393,117 $2,636,885 $ 243,768
3,984,699
37,767
14,667
536,726
22,667
14,657
22,333
46,667
5,500
33,333
867
5,574,971 1,590,272 67%
89,843 52,076 67%
18,710 4,043 67%
647,294 110,568 67%
25,128 2,461 67%
32,041 17,384 67%
19,429 (2,904) 67%
58,983 12,316 67%
9,156 3,656 67%
76,072 42,739 67%
2,499 1,632 67%
4,719,883
93% a) 5,977,048 5,899,414 (77,634)
159% b) 56,650 112,022 55,372
85% 22,000 22,000
80% 805,089 805,089
74% 34,000 33,164
146% c) 21,985 32,041
58% 33,500 33,500
84% 70,000 70,000
111% d) 8,250 9,156
152% e) 50,000 100,000
192% 1,300 2,499
(836)
10,056
906
50,000
1,199
6,554,126 1,834,243 67% 93% 7,079,822 7,118,885 39,063
7,113,000 9,191,012 2,078,012 67%
2,485,350
590,819
160,000
88,000
86,667
2,904,457
2,247,980
481,480
97%
% Exp.
9,472,939 9,755,770 282,831
237,370 67% 60% 3,728,025 3,728,025
109,339 67% 54% 886,229 886,229
160,000 67% 0% f) 240,000 107,022 132,978
88,000 67% 0% g) 132,000 132,000
86,667 67% 0% 130,000 130,000
2,904,457 67% n/a 4,356,685 - 4,356,685
TOTAL REQUIREMENTS 6,315,293 2,729,460 3,585,833 67% 29% 9,472,939 4,983,276 4,489,663
NET (Resources - Requirements) 797,707 6,461,552 5,663,845
- 4,772,494 4,772,494
Beginning NWC per Requested Budget 5,137,000
a) Historically, 85% of property tax receipts are collected through November. 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 8 month history.
d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated.
e) Based on the first 8 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).
2
8
0
E
O t
Q
}
2
cu( -
.0
U
2
E
'o
z
.0
8
E
0.
30
m0 Vg00!0P 10)IN,
Ito 0 O a0' V � (0 P' O,
m 0) PI P'N1 ' c0 PI
N '- 30,0 v141 (n.N
M v
IP C;,010 ''10
''.. O), C) 0,0 (O,
V, ICI
O M
Tato NN
cV . N x00
10 �.I 01 l 301(0
000000000000', '30',I O) O V I0 0'O OI,V' OMi0'0 O O01 N N
0,0 O 0.0'0 O O'O O� O,; P C)0 'O O O O O', O'N 0 0 O O'IT OO130
1000000000000 ,OSP':01(0 ODI 01010 Oi t0 (')10'(0 O 0 OI INN
0130 30'Pi(n1301V O(O (nl�l(Di (0':30,30 (D 00'0 co,...- O 0.01301 P,,-, 0 O
,r):(0,. -,to 00! V N_I 'V P,V' (D ,,, N.0) N'M:00'0 T-(O:O' 10'(0
1 I(0 ,301 00 PI (0 (1'! N 'm .1"I
.J
0010 (oI Olm 0I 00'0 O' (D'04 le)! P, O oI. 30 V" O M 0'O ,ov: P,
�!0 0) �,(01V O N 0)'0 N CO' 00'm' IP,01 0110 0130 0 0 O',w), CO
(0'P 0 N. NIP CD, T- N 01(0,0 (+) O. ' O 'm O' ' (4):T 0 c) 010 0I0/! :0_
P. M 0)1n'e O V V m N cn'e)I N.' 10), CO:',(D N.h. N P' 0 0:0'0 I.- '03I '.N
�'I �1V'1—.,N N NC,-,,- 'T, CO 0) O) x'10. IN CO O 0 0 O)'1 0I
1, '' 1' I� N 04,
,.......,I
.CV
' v' IV `g
m m
1 IIN. N !IN 1 IN,
'N� IN,, I OA v,.
of 10. Io 1---,,- oio O O o o �o OIIS', oI'c),:» o1 cm a)I1
o. o 0 0 0 0l 100 0 oo 0 0 f co
O ' O ' OO Ni'n� O' .4510 ' N IN '0' O N OI ' (D'
o1, 30 ,-'(+0)) !NI,. -c, _PI f0I0 (Di N 30 P O 1-'' 00'
30,301 .,1 30 N, O) -"llIO)
O' O 0-0I OI O, O 0 O OSI OI .0,,r:0(OPt 'OI
I i0I ' 0,01 O 01 OO O 'O: I O',
0 ' 30 ' O',O ' N,' O h O, ,I,N IN ,O. " at N
NI H4-1.4- 30 PI (OIOI (D Oil NI m! Ir
I 1 1
o, 1010 0',01 of ;o ;o' to o'i lol o. ' 01 0 o:
OI O O O 0 O 'O 101 ,30101 N N'
10' 30 O O O Nj ',O O, r....1°.!' P 130'. O O,, CO
�• '. I INI m'. Hr �N: 1,P to 301 1 N',
010'o110jo'O 0�0 O. - 1pI0I IOI O� 1 o io 0 0! (0 ao,
i0I0 0 0 0 0 0101 O. O O O OI O 0100 0, OOI 00'
1 0 0 0 0.010 010 N NI (n O, •' N O - 0110 O' ' W. (D1
I�,m (0 0 � N 7'VI� ' OO (6I0 (D, ',N (0 P: O'N,,
CO: 1, �I 1 NI (0I NI �_I Vi N iN' (0 N
00 O (O � 0 CO —00 O P N P CO N 00 1nO 01(00 O O
X00) (0 N0) NO) m0) N m PO Mpp1� O POO 001 �p
OOP 0 N N P ' (ON ' a0N —n ' O1 CO V 0 ' NO) ' 0-00 ' q ?
(0 R (0 T- N 0) (9 V (O O P 30 1+ N (3 0 30 0 0 P H
30 — 0) 00 m P N V P —� O (0 —
N CO 30 m O) N — — N V
30'.0 0001130 0' VIN' 01001 ODI (01 M 1 ml (+)
30 N. 00.(0.30 0 3.-,..., m m (D � 30 N' (D.
PIS. 00'N,` ' 0 W. r c7I ' V (')' N,
co lam, to. , 0,('7' (G, N'- OD 1() ((i
'm I� 'IN' 30'30' �. ' ,'N
L
ap'O 30 O O N' m O)', �30 N ',. 0.
I 1m.v ' O , ,1(OI.' 0300,' A (0(01 '0I (.
O�
m', NI (0,(0, N, V12 N. 1 N
0), (0IP I 10). N '� OI 0) ', O 00.0' iP. (D'',
110., ' O O i1N(1_I: co IO ' V I Oa)I S'', r O (a0n Oi �.
O_0'' I 10, ([)N '01 a0' 0 301`110 'PI CO'
1 I', 301' 1 ' (O', V. 'Iv 1 '30 iN (0
IN O 0). IOI o"m' 0)!! O) (D
m1 Oro ' I ' ' (o: ,Z"f 1,v 1, ' (D' r), l0 ' Nlls�i , ''1THIC)
,
O)', Omi 0 1 (H 11 P'' 001 4) (`9 1p.''. M 1 m1 1 N : P 30 m' 0 m P, !
O) P "N ('9I W P� N ,N, 0 'a;
1,01 O� L.-, IN,',
1 (0I 10 IN c7 , 10.00 03:30, N 'P j O! 0 O mN.
to. v_' ' I 110), N. P (0 ' 1.3 1p01 0{ M, ' 1 '' {�1
(4 , O) '0) '30' (0!(D N '0 IMI I II0001, (01-.711.,(4i111 ()1
(0 '.3...
oCD'30I V
010 '(O N O OD'.. ml30i 't-
fo 'OI ODI I0,03:01 'f0
('3 , 1 i (O �. , 10 (D1 II0 N,)' N (0)'' 1(0 1010010'.. 1�1 I ,
Op,c. 130,, 1V'N'. 0)i �N ' � 101Nj0. 1
10, 0)I 30.('9: 30 ^! e+) 01' (AIP,0. 'N' !al:
'm', 1V', ,cnlm',1 IO, '((1. 30 ' N', 1 I100, 301
(O Y 0 IN : I� p1 qv1 :m,, I SO NI (AI (OD1
m, N CO1V' 1 N:'m1
100 "P ' ' MOI VOI ' V O! 1 ' ,O m, ' ' ' m'� 0
1...
1 �� 'e9! O',� �' '001 ''(O (0' N,.
1 INI _ (9', P V' :7.I IP I' i P.
m co co 1 IN'I 10,.-' P ('4 o' o, (D! v
. , . I 0 N '',,ONO OSI ' ' H, 1 CO011 '4 0 ' �!(0 , 1 , G',. 1�.
Ic.)1 1"Q (O mi O) 1 N N j I 1.1.j. li
Ifo V 1'1',
^^ II I^
P
VI
N
O
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
Eight Months Ended February 28, 2009
Year to Date
Budget
Actual
Variance
FY%
CoII. %
$ 150,000 $ 142,470 $ (7,530) 100%
20,000 4,096
9,820
298
700
256,848
2,236
3,000
2,000
389,000
5,328
36,000
2,000
6,000
138,500
35,000
10,000
16,211
1,260
1,743
92,621
47,000
Year End
Budget
Projection
Variance
95% $ 150,000 $ 142,470 $ (7,530)
(15,904) 67% 12% 35,000
9,820 67% 245% 4,000
(2,702) 67% 5% 6,000
(1,300) 67% 14% 5,000
(132,152) 67% 42% 610,000
(3,092) 67% 28% 8,000
67% 0% 4,000
(19,789) 67% 24% 67,000
(740) 67% 8% 15,000
(4,257) 67% 3% 55,000
(45,879) 67% 33% 280,000
12,000 67% 49% 95,000
67% 0% 45,000
(10,000) 67% 0% 10,000
646,828
468,026
1,264,854
432,832
365,177
940,479
19,096
13,820
3,298
3,700
477,848
2,635
4,000
47,211
14,260
50,743
234,121
107,000
45,000
(15,904)
9,820
(2,702)
(1,300)
(132,153)
(5,365)
(19,789)
(740)
(4,257)
45,879)
12,000
(10,000)
(213,996) 67% 35% 1,239,000
(102,850) 67% 58% 633,203
(324,375) 67% 47% 2,022,203
Exp. %
1,022,731
530,353
1,695,554
(216,269)
(102,850)
(326,649)
564,000 534,132 29,868 67% 63% 846,075 811,382 34,693
516,976 376,797 140,179 67% 49% 775,739 598,031 177,708
73,990 73,990 (0) 67% 63% 117,104 117,104 -
45,000 45,000 67% 0% 45,000 45,000
67,000 67,000 67% 86% 78,000 67,000 11,000
121,808 - 121,808 67% n/a 160,285 - 160,285
1,388,774 1,051,919 336,855 67% 52% 2,022,203 1,593,517 428,686
(123,920) (111,441) 12,479
Accrued Revenue (Accounts Receivable):
Current Month Events 43,470
Prior Months 19,947
Total Accounts Receivable
63,417
102,037 102,037
Deposits Received for Future Events:
FY 2009:
March
April
May
June
FY 2010
August
September
October
November
December
January
February
March
May
June
FY 2011 & Beyond
TOTAL
52,481
5,252
3,450
2,400
1,150
500
4,230
4,550
725
100
300
250
100
700
38,460
114,648
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
February 2009
Budget
RESOURCES:
Beg. Net Working Capital $ -
Receipts:
Security & Traffic Reimb 5,000 (5,000)
Miscellaneous 6,674 6,674
Vending Machines
Telephone Fees - Events 420 420
Special Events Revenues 52,000 36,755 (15,245)
Interest 666 53 (613)
Parking Fees -
Storage 2,000 888 (1,112)
Camping at F & E 1,260 1,260
Horse Stall Rental 2,000 1,155 (845)
Concession % - Food 34,000 16,000 (18,000)
Rights (Signage, etc.)
Interfund Contract
Video Lottery
Total Receipts 95,666 63,205 (32,461)
Actual
Variance
$ - $
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES
m as
95,666 63,205 (32,461)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 66,130 4,370
Materials and Services 64,622 52,338 12,284
Debt Service -
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
135,122 118,468 16,654
NET (Resources - Requirements) (39,456) (55,263) (15,807)
Deschutes County
Fair and Expo Center
Accounts Receivable
February 28, 2009
Current Month
Globetrotters 14,631
High Desert Green Conference 3,461
USFS Training 2,485
Central OR High School Equestrian 6,894
Food & Beverage Estimate 16,000
Total Current Month 43,470
Prior Months:
January, 2009
Food & Beverage (Received 3/2/09) 15,130
October, 2008
Hunter Jumpers 1,000
KRDM Dance 1,002
August, 2008
White Stallion Productions 2,000
April, 2006
NW Expo & Trade show 815
Total Prior Months 19,947
Total Accrued Revenue as of February 28, 2009 63,417
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)
February 28, 2009
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% 100,000 80,451 (19,549)
Exp. %
51,658 (51,658) 17% 52% b) 100,000 95,000 5,000
51,658 (51,658) 17% 52% 100,000 95,000 5,000
NET (Resources - Requirements) (2,600,000) (2,671,207 (71,207)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) February interest expense was $4,738; average monthly interest is $6,457.
* (14,549) (14,5491
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% 100,000 80,451 (19,549)
Exp. %
51,658 (51,658) 17% 52% b) 100,000 95,000 5,000
51,658 (51,658) 17% 52% 100,000 95,000 5,000
NET (Resources - Requirements) (2,600,000) (2,671,207 (71,207)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) February interest expense was $4,738; average monthly interest is $6,457.
* (14,549) (14,5491
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Jul
Aug
Sep
Oct
Nov
Dec I Jan
Feb
YTD Total
Tammy Baney _ _ _ _
ConflSem & Educ/Training - - 2,300 , 3141 - - 40 530 ' 3,184
Travel Meals _ _ _ _ 40 - -
- 40
- - - - - --
Accommodations - 238 363 600
Airfare - -- - - _
Mileage reimbursement - 74 - 278 117 453 ' 104 87 r 1,113
Ground Transport - - 1- 91 - - 24 - - 1 115
Total Baney ! 74 2,391 830 1 117 ! 880 144 1 617 5,052
Mike Daly
Conf/Sem & Educ/Training - - 26 360 1 - -386
Travel Meals - 396 1 - 12 1 - 29 ' - - 437
Accommodations - - - 540 1 141 J - - - 680
Airfare - - - - - - - -
Mileage reimbursement - 82 - i 242 420 331 i 18 - 1,092
Ground Transport 1 - 44 - - - 15 1 - - 59
Total Daly - 522 26 1,154 561 374 18 - 2,654
Dennis Luke
Conf/Sem & Educ/Training - - 26 219 - - 260 70 575
Travel Meals - - - - 25 66 1 25 25 141
Accommodations - - 1 - 429 98 15 98 ! 98 738
Airfare _ -
_ _ _ -
Mileage reimbursement 85 137 246 239 228 248
279 1,461
Ground Transport - - - - -
Total Luke - 85 163 895 362 308 -1
t 631 472 2,916
Alan Unger
Conf/Sem & Educ/fraining_ Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
Total Unger
70 70
70
BOCC Staff I
Conf/Sem & Educ/Training - ,
Travel Meals SD- - - -I -
Accommodations 1 - - 1 - - L - - -
Mileage reimbursement - - -
_--- 16
16
Ground Transport- - - - -1 - - -
Total BOCC Staff - -
161 -
16
Total - BOCC Department
P
Conf/Sem& Educrrraining - 2,352 893 - - 300 670 4,215
Travel Meals - 396 � - -t 12 25 ! 134 '� 25 25 618
Accommodations - - - 1,207 r- 238 j 378 98 i 98 2,019
Airfare - , - - -
- 3, 682
p 39,
Mileage Reimbursement I 241 137 766 'i 776 1,011 � 386 ', 365
Ground Transport 44 91 1 - - 174
Total - BOCC Department - j 681 ' 2,580 L 2,879 1,039 1,563 809 1 1,158 10,708
FY 2009 Budget, 21,250
50.4%
Percent Expended
3/5/200 )
Deschutes County, OR
Full Faith & Credit Obligations, Series 2009
SMTWT F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
SMTWTF S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
Responsible Parties
County Deschutes County
BC K&L Gates
FA Western Fin Grp
OS Editor - NW Resources
UW Piper Jaffray
WG Working Group
Date
Task Description
Responsible
Parties
Fri -Mar -13
Fri -Mar -13
Circulate numbers for POS
Form 1 update to MDAC
Mon -Mar -16 Circulate updated POS/send to Moody's
Mon -Mar -16 UW to contact Assured Guaranty and provide analysis on insurance
Wed -Mar -18 Circulate updated legal documents for POS
UW
FA
FA
UW
BC
Fri -Mar -20 Final comments on POS/legal docs/BPA WG
Mon -Mar -23 Circulate final legal documents to include in POS , circulate draft Bond Purchase BC:
Agreeement (BPA)
Mon -Mar -23 Receive rating FA
Tue-Mar-24 Final typing of POS! Distribute POS (include Treasury) FA/UW
Mon -Mar -30 PRE -PRICE County/FA/UW
Tue-Mar-31 PRICE, Sign BPA County/FA/UW
Wed -Apr -1 Form 2 to MDAC; finalize OS FA
Wed -Apr -1 Final OS to printer FA
Thu -Apr -2 Distribute Final OS (include Treasury) FF
Thu -Apr -9 CLOSING WC;
Updated 3/12/2009