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Finance Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA September 3, 2008 (1) Monthly Investment Report (2) July Financials D eschutes ount o .1 Invest -nt Portfolio A, Investment Income Fiscal Year 2007-08 p IT $ 329,108 $ 329,108 329,108 329,108 (16,455) (16,455) M in 1D N T M >- fA M fn CO N O M 7 n Total Investment Income Less Fee: 5% of Invest. Income Investment Income - Net $ ` Investments By County Function General $106,969,020 Total Investments $106,969,020 alue at Maturit b Investme . olio ; reak. • e. o o oM 11') O N p O O P O O M O T C) co 1f) co co ✓ � I f� - N M M �-- r- 0 0 N c0 M 1C) N a) a) o • z • )t • N a) �U E aa) 00 0 1- U. S. Treasuries O O co 1b cM M In CD U C C/) ca .0 S. C (1) 00 CT) Q in 0 T. a) 0 - CO(13 106,969,020 411, Total Investments a) c V L 0 ■ O O O 00 COM N n cC M M M O O CO f'- CpN 1` r N Average Maturity in Days a) C a) CD .a 0 o e e o 0 Y) 117 0 O O O h N N N T T 1n 1n E coi c E ( �° X 0 aaj RS • 'c C 0 • 2< o 2 m a) . CL o • Y ) U Dci? C' m Time Certificates a) m a) a o a) • m E `o E 2- o 0 0 Total Portfolio: By Investment Types In a) E o Oa) U. A X � z Market Value O U C 0) O O O U U, U. 0'U U U (X U,U U U U U'U U'UU U U U U U U U:UIU. n, Lc, 0 a U'_U r 1U rn'o 0'. 2o `zzz�.z'z:'zz'z3`z'z�zzzz'z'zzzzz C00 0(('4z 04 CO Q o: 10 0 0.0 M r 0), r N 0 p o 0) M M, 0 0) 0 o 0 0 M r r 0 CO r M' 0 0 0- CO 0 V O 0 i 0 0 CO0 0 0 O 0 0) m' 0 e- O N (0 0', 0 0 0'. M; M i0-. M-: 0 O r CO r 0 c0 O 0 0 CO N' O n0 0 CO N V 0 0 0 r' O N O: O O O' 0: O 00 01: 0. N 0: O '0 0 07:0 r (0 0 O r N 0: 0: 0 O if) c0 M O 'h M V V: O' O 0 ^' O 0: 0; t0 O' 0, r' M N; 01 N': 0', 0 r M: c0. c0 r r 0 O N 0) M 0' 0 0 Q 0 M 0 V) 0 0) 0 0-. 10 0 0 0 O N 0. 0 • 0 0 0 c0' (41(0 0)-r' 0 .0 c0'r r 0 0N 10 0 CO N: (0'0 CO o r-04.0 0- r N 0- c0 V O 0 t0 0-:0 N O c0 0r n r N M. 01 0 07 0 10 c0 V V 0 0) N 0 0 : V' O t0 0)' 0 0 O 0) 0 V V O) 0 0 N c0' 0) Ili , N 0) r 0 N: 0- 0). r: 0 0 CO': 0 0 r 0 r M U) (0 0 r M V 0) 0. 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C): N' M (1- O 0 O 0 a co Oo M A:r M"r n .- 0;r r'0 0;0 N' 000 0 4)• d r 21,451,613.08 CO 0 V N $106,969,019.94 103,237,775.67 'o O 0 0 oeesao •o 0 0 ( M 01 0 001 0 c0 N W r 10 V o r N r 0 0 CO CD r 0 0 r0 an o 0 M M 0 u) M O 0 42:4)?) Oil O - O t-. N,M 0 a) :uA. Ni N O a)'0 > Eid a • E • E Y 0 0 COto• m�P N Q- (0:M 0,CV. (0-04 M'M r - 1))'I(0 Q t0 V (0:(0 (V: 0' 0 (OA (0'�: 0, IN- �:i0 10 � � nor (0: E.,, C 0 0 0, 0 01 0 0 o o' O co, co,: co co 0.:!0;c.2 01'' 0: 0 CW !! O Q' 0''. 0' 0 0101 1 0 0 0 0� O 0: 0.01.,)::.-j O 0,0 6 00 o >, O c U • V 1 D) O: In O M ',151 o i C'1 r r 0Ot V r O 0 u) r j M (`� .= 0'' r ui (A (� O .`- rO c0 O 0;04,0 1n O N '1 0 U (` O M N N: N 1 r; O O( r : OI r .-: N N M OI O N 0 q) :_ 7,3 I. O I 0I 101 aW' a0 O)' O) O 0, O O r N rC'I, 0) 0), O) O, O, O O 0 (V' N N r ? a M V (D > G) , 000. 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M.. .0 CO : CO M :N m1 0, 0 M CO 0 01 M,:co N . 0 10 M, , Cr, M M: Mi M Mi M;M M 0 C1'.M M;0 ' M M. M. M, M U C a. U N m a) E N O' 0 } WRQ < XmLLLLi i i0'} za,OL X X' 00 00MIm N O)M° 0'MM0M M 1 0 M �' Ml' MM(M M M M M MMM rMMMMM M, r-I '0' 0' 0, 0: U:. ''1 U'. :p: U :0 c. D c', aa)) Z z U c m ;CO: U ro': I0 a. 0'. 'U' j Z OI m' 0. V1 c',. ZI Z ,V C m. ro, g 'U 0. C) ' MI iE! aci'.. ii x c. 01 Z '' 0 v; y v d 0. 1 c m' >;, c. E: • m.L,,U: ':.0 m E ) EUI '. a �, LY1I .C' Q C 03 caL„_: 94 ' ' LI < LLII < y I LL 101 ry- U > :,(.50]',F,.. U, 71 > > O C 0 .b 0'' c i._ '.Oi _d1E''_i_j�'1cml-1E12C• °-=o)�O .Jac)U!c..cm!cm!U.� ?"mUm,'m'm �� �. 211 'n 0:2 2 2 ro 2'2 o z .0 El as z:LL!U) 2' 0 LL; (o:Z 0 2. o14)1u Z 0 21 0 S•LL,2 S S 21 0 212 LL' 0I JIC)I(, LL'. LL: 4)) 4L UIU LL J'7' m U' LLI 0. ) LL 0, LLlm LL U: 10 m �'i LL LLL.c LL: 0)ILL I..' LL'. LL L(-. LL'10; LL.LL 0 1- 0 m:• 0 2 W 0 J 4 0 iY'LL m,-).10'Z'>;U) 1LL<2.2.< 0. CO m 0 0:J 0_ C U):.U)1M J S'mVU LL F ) T; Memorandum Date: August 21, 2008 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find July 2008 financial reports for the following funds: General (001), Community Justice — Juvenile (230), Sheriffs (255, 701, 702), Health (259), Mental Health (275), Community Development (295), Road (325), Community Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), Health Benefits Trust Fund (675) and 9-1-1 (705). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual _ Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 Revenues Property Taxes 1,618,458 107,604 Gen. Rev. - excl. Taxes 217,405 301,824 Assessor 71,774 223,557 County Clerk 142,968 97,550 BOPTA 1,092 4,360 District Attorney 29,706 10,950 Finance/Tax 16,612 54,506 Veterans 5,833 17,864 Property Management 8,507 8,507 Grant Projects 167 166 Total Revenues Revised Year End $ Budget Projection Variance 100% 107% * $6,050,000 $6,461,433 $ 411,433 (1,510,854) 8% 84,419 8% 151,783 8% (45,418) 8% 3,268 8% (18,756) 8% 37,894 8% 12,031 8% 8% (1) 8% 2,112,522 826,888 (1,285,634) 33% 3% 27% 26% 8% 8% 8% 3% TOTAL RESOURCES 8,162,522 7,288,321 (874,201) 8% REQUIREMENTS: Expenditures Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Non -Departmental Contingency Transfers Out 304,508 128,271 5,152 401,272 65,753 19,747 21,203 8,899 96,435 491,231 257,907 90,097 3,583 378,206 49,234 18,233 19,632 8,396 48,999 46,601 38,174 1,569 23,066 16,519 1,514 1,571 503 47,436 491,231 1,542,471 874,287 668,184 1,074,219 973,879 100,340 TOTAL REQUIREMENTS 2,616,690 1,848,166 768,524 NET (Resources - Requirements) 5,545,832 5,440,155 5105,677) 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% a) 19,421,500 2,608,861 b) 861,290 1,715,612 b) 13,098 356,474 199,346 b) 70,000 102,080 2,000 19,421,500 2,608,861 861,290 1,715,612 13,098 356,474 199,346 70,000 102,080 2,000 25,350,261 25,350,261 23% 31,400,261 31,811,694 411,433 Exp. % 7% 6% 6% 8% 6% 8% 8% 8% 4% n/a 5% 8% 6% 3,654, 092 1,539,252 61,823 4,815,262 789,040 236,965 254,431 106,784 1,157,222 5,894,768 18,509,639 12,890,622 31,400,261 3,654,092 1,539,252 61,823 4,815,262 789,040 236,965 254,431 106,784 1,157,222 5,894,768 12,614,871 5,894,768 12,890,622 25,505,493 5,894,768 6,306,201 6,306,201 * Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with FF&C, 20 a) Approximately 85% of the property taxes are collected in October and November b) Majority of the revenue received quarterly. First quarter payment received in July. 08 borrowing (Sept 20)8) COMM JUSTICE -JUVENILE Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $1,090,000 $1,161,150 $ 71,150 100% 107% $ 1,090,000 $1,161,150 $ 71,150 Revenues Federal Grants 15,423 (15,423) 8% 0% 185,075 185,075 SB #1065 -Court Assess. 5,333 2,239 (3,094) 8% 3% 64,000 64,000 Discovery Fee 1,333 95 (1,238) 8% 1% 16,000 16,000 Food Subsidy 3,250 (3,250) 8% 0% 39,000 39,000 Juvenile Crime Prevention 30,348 (30,348) 8% 0% 364,171 364,171 Inmate/Prisoner Housing 5,000 (5,000) 8% 0% 60,000 60,000 Inmate Commissary Fees 42 (42) 8% 0% 500 500 Contract Payments 28,641 (28,641) 8% 0% 343,696 343,696 Miscellaneous 25 (25) 8% 0% 300 300 MIP Diversion Fees 133 150 17 8% 9% 1,600 1,600 Interest on Investments 2,500 4,157 1,657 8% 14% 30,000 30,000 Leases 1,050 433 (617) 8% 3% 12,600 12,600 Level 7 7,500 - (7,500) 8% 0% 90,000 90,000 Total Revenues 100,578 7,074 (93,504) 8% 1% 1,206,942 1,206,942 Transfers In -General Fund 500,653 500,653 - 8% 8% 6,007,840 6,007,840 TOTAL RESOURCES 1,691,231 1,668,877 (22,354) 8% 20% 8,304,782 8,375,932 71,150 REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services 242,029 240,492 1,537 8% 8% 2,904,352 2,904,352 Materials and Services 136,988 75,303 61,685 8% 5% 1,643,861 1,643,861 Capital Outlay 8 8 8% 0% 100 100 Juvenile Resource Center Personal Services 241,198 216,279 24,919 8% 7% 2,894,375 2,894,375 Materials and Services 17,298 22,074 (4,776) 8% 11% 207,573 207,573 Capital Outlay 8 8 8% 0% 100 100 Contingency 54,535 54,535 8% n/a 654,421 - 654,421 Exp. % TOTAL REQUIREMENTS 692,064 554,148 137,916 8% 7% 8,304,782 7,650,161 654,621 NET (Resources - Requirements) 999,167 1,114,729 115,562 725,771 725,771 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $1,090,000 $1,161,150 $ 71,150 100% 107% $ 1,090,000 $1,161,150 $ 71,150 Revenues Federal Grants 15,423 (15,423) 8% 0% 185,075 185,075 SB #1065 -Court Assess. 5,333 2,239 (3,094) 8% 3% 64,000 64,000 Discovery Fee 1,333 95 (1,238) 8% 1% 16,000 16,000 Food Subsidy 3,250 (3,250) 8% 0% 39,000 39,000 Juvenile Crime Prevention 30,348 (30,348) 8% 0% 364,171 364,171 Inmate/Prisoner Housing 5,000 (5,000) 8% 0% 60,000 60,000 Inmate Commissary Fees 42 (42) 8% 0% 500 500 Contract Payments 28,641 (28,641) 8% 0% 343,696 343,696 Miscellaneous 25 (25) 8% 0% 300 300 MIP Diversion Fees 133 150 17 8% 9% 1,600 1,600 Interest on Investments 2,500 4,157 1,657 8% 14% 30,000 30,000 Leases 1,050 433 (617) 8% 3% 12,600 12,600 Level 7 7,500 - (7,500) 8% 0% 90,000 90,000 Total Revenues 100,578 7,074 (93,504) 8% 1% 1,206,942 1,206,942 Transfers In -General Fund 500,653 500,653 - 8% 8% 6,007,840 6,007,840 TOTAL RESOURCES 1,691,231 1,668,877 (22,354) 8% 20% 8,304,782 8,375,932 71,150 REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services 242,029 240,492 1,537 8% 8% 2,904,352 2,904,352 Materials and Services 136,988 75,303 61,685 8% 5% 1,643,861 1,643,861 Capital Outlay 8 8 8% 0% 100 100 Juvenile Resource Center Personal Services 241,198 216,279 24,919 8% 7% 2,894,375 2,894,375 Materials and Services 17,298 22,074 (4,776) 8% 11% 207,573 207,573 Capital Outlay 8 8 8% 0% 100 100 Contingency 54,535 54,535 8% n/a 654,421 - 654,421 Exp. % TOTAL REQUIREMENTS 692,064 554,148 137,916 8% 7% 8,304,782 7,650,161 654,621 NET (Resources - Requirements) 999,167 1,114,729 115,562 725,771 725,771 SHERIFF - Revenue Detail Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ - $ 138,600 $ 138,600 100% nia Revenues Law Enf Dist Countywide 1,668,458 1,668,458 8% 8% 20,021,501 20,021,501 Law Enf Dist Rural 1,030,652 1,030,652 8% 8% 12,367,820 12,367,820 Interest 5,090 5,090 8% n/a - 5,090 5,090 Budget Year End Projection Variance $ - $ 138,600 $ 138,600 Total Revenues 2,699,110 2,704,200 5,090 8% 8% 32,389,321 32,394,411 5,090 TOTAL RESOURCES REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division Civil Automotive/Communications Investigations/Evidence Patrol/Civil/Comm Supp Records Adult Jail Court Security Emergency Services Special Services Division Regional Work Center Training Division Non -Departmental Contingency 2,699,110 2,842,800 143,690 8% 9% Exp. °I° 32,389,321 32, 533,011 143,690 186,776 183,926 2,850 8% 8% 2,241,306 2,241,306 97,565 81,319 16,246 8% 7% 1,170,770 1,170,770 107,852 30,664 77,188 8% 2% a) 1,294,212 1,294,112 100 143,285 149,593 (6,308) 8% 9% 1,719,422 1,719,422 648,666 639,260 9,406 8% 8% 7,783,987 7,783,987 56,194 49,823 6,371 8% 7% 674,326 674,226 100 821,876 621,620 200,256 8% 6% b) 9,862,507 9,862,507 17,928 16,031 1,897 8% 7% 215,135 215,035 100 15,278 13,886 1,392 8% 8% 183,338 183,238 100 107,021 92,319 14,702 8% 7% 1,284,257 1,284,257 221,567 193,746 27,821 8% 7% c) 2,658,798 2,658,798 20,848 14,747 6,101 8% 6% 250,173 250,073 100 3,644 3,644 8% 8% 43,725 43,725 - 246,447 - 246,447 8% n/a 2,957,365 - 2,957,365 Transfers Out 4,167 - 4,167 8% 0% 50,000 50,000 TOTAL REQUIREMENTS 2,699,114 2,090,578 608,536 8% 6% 32,389,321 29,431,456 2,957,865 NET (Resources - Requirements) (4) 752,222 752,226 - 3,101,555 3101,555 RESOURCES: Beg. Net Working Capital Total Revenues TOTAL RESOURCES REQUIREMENTS: Sheriffs Services SHERIFF -Expenditure Detail Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. % Revised Budget Year End Projection Variance $ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600 2,699,110 2,704,200 5,090 8% 8% 32,389,321 32,394,411 5,090 2,699,110 2,842,800 143,690 8% 9% 32,389,321 32,533,011 143,690 Exp. % Personnel 95,511 94,328 1,183 8% 8% 1,146,126 1,146,126 Materials & Services 68,557 89,598 (21,041) 8% 11% 822,680 822,680 Capital Outlay 22,708 22,708 8% 0% 272,500 272,500 Total Sheriffs Services 186,776 183,926 2,850 2,241,306 2,241,306 Civil Personnel 89,572 78,271 11,301 8% 7% 1,074,859 1,074,859 Materials & Services 5,348 3,048 2,300 8% 5% 64,179 64,179 Capital Outlay 2,644 - 2,644 8% 0% 31,732 31,732 Total Civil 97,564 81,319 16,245 1,170,770 1,170,770 Automotive/Communications Personnel 31,016 26,653 4,363 8% 7% 372,197 372,197 Materials&Services 76,826 4,011 72,815 8% 0% 921,915 921,915 Capital Outlay 8 - 8 8% 0% 100 100 Total Automotive/Communications 107,850 30,664 77,186 1,294,212 1,294,112 100 I nvestigations/Evidence Personnel 120,012 127,277 (7,265) 8% 9% 1,440,140 1,440,140 Materials&Services 21,274 22,316 (1,042) 8% 9% 255,282 255,282 Capital Outlay 2,000 2,000 8% 0% 24,000 24,000 Total Investigations/Evidence 143,286 149,593 (6,307) 1,719,422 1,719,422 Patrol/Civil/Comm Support Personnel 575,217 533,573 41,644 8% 8% 6,902,598 6,902,598 Materials&Services 45,109 41,108 4,001 8% 8% 541,309 541,309 Capital Outlay 28,340 64,579 (36,239) 8% 19% 340,080 340,080 Total Patrol/Civil/Comm Supp 648,666 639,260 9,406 7,783,987 7,783,987 Records Personnel 49,239 47,240 1,999 8% 8% 590,867 590,867 Materials & Services 6,947 2,583 4,364 8% 3% 83,359 83,359 Capital Outlay 8 8 8% 0% 100 - 100 Total Records 56,194 49,823 6,371 674,326 674,226 100 Adult Jail Personnel 626,366 563,774 62,592 8% 8% 7,516,390 7,516,390 Materials & Services 113,760 57,846 55,914 8% 4% 1,365,117 1,365,117 Capital Outlay 81,750 - 81,750 8% 0% 981,000 981,000 Total Adult Jail 821,876 621,620 200,256 9,862,507 9,862,507 Court Security Personnel 16,626 15,593 1,033 8% 8% 199,506 199,506 Materials & Services 1,294 438 856 8% 3% 15,529 15,529 Capital Outlay 8 - 8 8% 0% 100 100 Total Transport/Court Security 17,928 16,031 1,897 215,135 215,035 100 Emergency Services Personnel 13,871 13,281 590 8% 8% 166,446 166,446 Materials & Services 1,399 605 794 8% 4% 16,792 16,792 Capital Outlay 8 - 8 8% 0% 100 - 100 Total Emergency Services 15,278 13,886 1,392 183,338 183,238 100 Special Services Personnel 68,765 74,730 (5,965) 8% 9% 825,184 825,184 Materials & Services 14,411 17,589 (3,178) 8% 10% 172,928 172,928 Capital Outlay 23,845 - 23,845 8% 0% 286,145 286,145 Total Special Services 107,021 92,319 14,702 1,284,257 1,284,257 Regional Work Center Personnel 180,960 184,566 (3,606) 8% 8% 2,171,520 2,171,520 Materials & Services 37,940 9,180 28,760 8% 2% 455,278 455,278 Capital Outlay 2,667 - 2,667 8% 0% 32,000 32,000 Total Regional Work Center 221,567 193,746 27,821 2,658,798 2,658,798 Training Personnel 16,732 14,329 2,403 8% 7% 200,784 200,784 Materials & Services 4,107 418 3,689 8% 1% 49,289 49,289 Capital Outlay 8 8 8% 0% 100 - 100 Total Training 20,847 14,747 6,100 250,173 250,073 100 Non -Departmental Materials & Services 3,644 3,644 - 8% 8% 43,725 43,725 Transfers Out 4,167 4,167 8% 0% 50,000 50,000 Contingency 246,447 246,447 8% n/a 2,957,365 - 2,957,365 Total Non -Departmental 254,258 3,644 250,614 3,051,090 93,725 2,957,365 Total Requirements 2,699,111 2,090,578 608,533 8% 6% 32,389,321 29,431,456 2,957,865 NET (Resources - Requirements) (1) 752,222 752,223 - 3,101,555 3,101,555 Sheriff Notes Statement of Financial Operating Data One Month Ended July 31, 2008 a) Auto/Comm variance due to timing of transfer to Fund 245 Interagency Communications. The transfer will occur prior to the end of Q 1. b) Adult Jail variance due to delays in filling open Sergeant, Correction Deputy and Maintenance positions and timing of expenditures on the control system capital project. c) Work Center variance due to timing of expenditures for programs and inmate meals. Sheriff 701 Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. RESOURCES: Beg. Net Working Capital $2,560,294 $ 2,611,375 $ 51,081 8% nla $ 2,560,294 $2,611,375 $ 51,081 Revenues Tax Revenues - Current 1,214,049 - (1,214,049) 8% 0% a) 14,568,591 14,568,591 Tax Revenues - Prior 22,454 70,152 47,698 8% 26% a) 269,452 269,452 Federal Grants 1,667 (1,667) 8% n/a 20,000 20,000 State Grant 3,763 (3,763) 8% 0% 45,156 45,156 Transp. of State Wards 417 (417) 8% 0% 5,000 5,000 SB 1145 161,318 483,955 322,637 8% 25% b) 1,935,819 1,935,819 Des Cty Court Security 10,750 10,717 (33) 8% 8% 129,000 129,000 Des Cty Juvenile Contract 2,000 - (2,000) 8% 0% 24,000 24,000 Inmate Commissary Fees 5,000 (5,000) 8% 0% 60,000 60,000 Work Center Work Crews 12,500 (12,500) 8% 0% c) 150,000 150,000 Concealed Handgun Classes 133 (133) 8% n/a 1,600 1,600 Soc Sec Incentive -Fed 333 1,200 867 8% 30% 4,000 4,000 Miscellaneous 42 227 185 8% 45% 500 500 Medical Services Reimb 1,000 (1,000) 8% 0% 12,000 12,000 Restitution 88 6 (82) 8% 1% 1,050 1,050 Sheriff Fees 12,801 13,599 798 8% 9% 153,615 153,615 Interest 3,750 6,001 2,251 8% 13% 45,000 45,000 Interest on Unsegregated 300 110 (190) 8% 3% 3,600 3,600 Rentals 2,734 3,647 913 8% 11% 32,824 32,824 Donations - 8% n/a - Total Revenues 1,455,099 589,614 (865,485) 8% 3% 17,461,207 17,461,207 TOTAL RESOURCES 4,015,393 3,200,989 (814,404) 8% REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 1,668,459 1,668,458 TOTAL REQUIREMENTS 1,668,459 1,668,458 1 8% 16% Exp. % 8% 20,021,501 20,072,582 51,081 20,021,501 20,021,501 1 8% 8% 20,021,501 20,021,501 NET (Resources - Requirements) 2,346,934 1,532,531 (814,403) 51,081 51,081 a) Approximately 85% of the property taxes are collected in October and November b) Quarterly payment of 1145 revenue received in June 2008 c) Timing of payments for work crews. Expect revenue to increase as work crews expand. Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $2,560,294 $ 2,611,375 $ 51,081 8% nla $ 2,560,294 $2,611,375 $ 51,081 Revenues Tax Revenues - Current 1,214,049 - (1,214,049) 8% 0% a) 14,568,591 14,568,591 Tax Revenues - Prior 22,454 70,152 47,698 8% 26% a) 269,452 269,452 Federal Grants 1,667 (1,667) 8% n/a 20,000 20,000 State Grant 3,763 (3,763) 8% 0% 45,156 45,156 Transp. of State Wards 417 (417) 8% 0% 5,000 5,000 SB 1145 161,318 483,955 322,637 8% 25% b) 1,935,819 1,935,819 Des Cty Court Security 10,750 10,717 (33) 8% 8% 129,000 129,000 Des Cty Juvenile Contract 2,000 - (2,000) 8% 0% 24,000 24,000 Inmate Commissary Fees 5,000 (5,000) 8% 0% 60,000 60,000 Work Center Work Crews 12,500 (12,500) 8% 0% c) 150,000 150,000 Concealed Handgun Classes 133 (133) 8% n/a 1,600 1,600 Soc Sec Incentive -Fed 333 1,200 867 8% 30% 4,000 4,000 Miscellaneous 42 227 185 8% 45% 500 500 Medical Services Reimb 1,000 (1,000) 8% 0% 12,000 12,000 Restitution 88 6 (82) 8% 1% 1,050 1,050 Sheriff Fees 12,801 13,599 798 8% 9% 153,615 153,615 Interest 3,750 6,001 2,251 8% 13% 45,000 45,000 Interest on Unsegregated 300 110 (190) 8% 3% 3,600 3,600 Rentals 2,734 3,647 913 8% 11% 32,824 32,824 Donations - 8% n/a - Total Revenues 1,455,099 589,614 (865,485) 8% 3% 17,461,207 17,461,207 TOTAL RESOURCES 4,015,393 3,200,989 (814,404) 8% REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 1,668,459 1,668,458 TOTAL REQUIREMENTS 1,668,459 1,668,458 1 8% 16% Exp. % 8% 20,021,501 20,072,582 51,081 20,021,501 20,021,501 1 8% 8% 20,021,501 20,021,501 NET (Resources - Requirements) 2,346,934 1,532,531 (814,403) 51,081 51,081 a) Approximately 85% of the property taxes are collected in October and November b) Quarterly payment of 1145 revenue received in June 2008 c) Timing of payments for work crews. Expect revenue to increase as work crews expand. RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants US Forest Service State Grant SB #1065 Court Assessment Marine Board License Fee Narcotic Task Force Des Cty General Fund Grnt Des Cty Transient Room Tax Des Cty Other Grant City of Sisters Des Cty Tax/Fin Contract Des Cty CDD Contract Des Cty Solid Waste Cntrt Des Cty Clerk/Election Security & Traffic Reimb Seat Belt Program Miscellaneous Sheriff Fees Court Fines & Fees Impound Fees Interest Interest on Unsegregated Grants - Private Sale of Equip & Material Total Revenues TOTAL RESOURCES Sheriff 702 Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. % $ 1,169,561 $ 1,178,510 $ 8,949 8% n/a $ 1,169,561 $ 1,178,510 $ 8,949 591,402 (591,402) 8% 0% a) 7,096,836 7,096,836 10,732 39,844 29,112 8% 31% a) 128,785 128,785 - 2,375 1,722 (653) 8% 6% 28,500 28,500 6,000 (6,000) 8% 0% 72,000 72,000 - 6,616 (6,616) 8% 0% 79,392 79,392 5,583 2,239 (3,344) 8% 3% 67,000 67,000 8,245 (8,245) 8% 0% b) 98,944 98,944 9,167 (9,167) 8% 0% 110,000 110,000 17,915 (17,915) 8% 0% c) 214,980 214,980 202,918 (202,918) 8% 0% d) 2,435,020 2,435,020 10,514 (10,514) 8% 0% e) 126,167 126,167 32,771 33,335 564 8% 8% 393,255 393,255 229 (229) 8% 0% 2,750 2,750 4,530 4,530 8% 8% 54,365 54,365 4,530 4,530 8% 8% 54,365 54,365 250 (250) 8% 0% 3,000 3,000 2,167 981 (1,186) 8% 4% 26,000 26,000 500 850 350 8% 14% 6,000 6,000 208 310 102 8% n/a 2,500 2,500 417 603 186 8% n/a 5,000 5,000 7,083 7,940 857 8% 9% 85,000 85,000 6,250 5,700 (550) 8% 8% 75,000 75,000 2,500 1,729 (771) 8% 6% 30,000 30,000 200 54 (146) 8% 2% 2,400 2,400 2,000 2,000 8% n/a 2,000 2,000 83 (83) 8% 0% 1,000 1,000 933,185 106,367 (826,818) 8% 1% 11,198,259 11,200,259 2,000 2,102,746 1,284,877 (817,869) 8% 10% 12,367,820 12,378,769 10,949 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 1,030,652 1,030,652 TOTAL REQUIREMENTS 1,030,652 1,030,652 Exp. % 8% 8% 12,367,820 12,367,820 8% 8% 12,367,820 12,367,820 NET (Resources - Requirements) 1,072,094 254,225 (817,869) 10,949 10,949 a) Approximately 85% of the property taxes are collected in October and November b) Marine Board fees for marine patrol are received in semi-annually in Feb. and June c) Payment from Deschutes County (General Fund) will be made in June 2009. d) Timing of Sheriffs Office allocation of room tax revenue. e) Portion of court fines and fees collected by Justice Court to be paid in June 2009. Year End Budget Projection Variance $ 1,169,561 $ 1,178,510 $ 8,949 8% n/a $ 1,169,561 $ 1,178,510 $ 8,949 591,402 (591,402) 8% 0% a) 7,096,836 7,096,836 10,732 39,844 29,112 8% 31% a) 128,785 128,785 - 2,375 1,722 (653) 8% 6% 28,500 28,500 6,000 (6,000) 8% 0% 72,000 72,000 - 6,616 (6,616) 8% 0% 79,392 79,392 5,583 2,239 (3,344) 8% 3% 67,000 67,000 8,245 (8,245) 8% 0% b) 98,944 98,944 9,167 (9,167) 8% 0% 110,000 110,000 17,915 (17,915) 8% 0% c) 214,980 214,980 202,918 (202,918) 8% 0% d) 2,435,020 2,435,020 10,514 (10,514) 8% 0% e) 126,167 126,167 32,771 33,335 564 8% 8% 393,255 393,255 229 (229) 8% 0% 2,750 2,750 4,530 4,530 8% 8% 54,365 54,365 4,530 4,530 8% 8% 54,365 54,365 250 (250) 8% 0% 3,000 3,000 2,167 981 (1,186) 8% 4% 26,000 26,000 500 850 350 8% 14% 6,000 6,000 208 310 102 8% n/a 2,500 2,500 417 603 186 8% n/a 5,000 5,000 7,083 7,940 857 8% 9% 85,000 85,000 6,250 5,700 (550) 8% 8% 75,000 75,000 2,500 1,729 (771) 8% 6% 30,000 30,000 200 54 (146) 8% 2% 2,400 2,400 2,000 2,000 8% n/a 2,000 2,000 83 (83) 8% 0% 1,000 1,000 933,185 106,367 (826,818) 8% 1% 11,198,259 11,200,259 2,000 2,102,746 1,284,877 (817,869) 8% 10% 12,367,820 12,378,769 10,949 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 1,030,652 1,030,652 TOTAL REQUIREMENTS 1,030,652 1,030,652 Exp. % 8% 8% 12,367,820 12,367,820 8% 8% 12,367,820 12,367,820 NET (Resources - Requirements) 1,072,094 254,225 (817,869) 10,949 10,949 a) Approximately 85% of the property taxes are collected in October and November b) Marine Board fees for marine patrol are received in semi-annually in Feb. and June c) Payment from Deschutes County (General Fund) will be made in June 2009. d) Timing of Sheriffs Office allocation of room tax revenue. e) Portion of court fines and fees collected by Justice Court to be paid in June 2009. RESOURCES: Beg. Net Working Capital Revenues Medicare Reimbursement State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj G rants Contract Payments/ESD Patient Insurance Fees Health Dept/Patient Fees Vital Records -Birth Vital Records -Death Interest on Investments Donations Interfund Contract Administrative Fee Interfund Grant Total Revenues Transfers In -Reserve Fund Transfers In -General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services 378,013 368,779 9,234 8% 8% Materials and Services 121,377 43,584 77,793 8% Capital Outlay 2,083 2,083 8% 0% Transfers Out 12,500 12,500 8% 0% Contingency 41,401 41,401 8% n/a HEALTH Statement of Financial Operating Data One Month Ended July 31, 2008 Revised Year to Date Budget Budget Actual , Variance FY % , Coll. % Revised Year End Budget Projection Variance $ 707,000 $ 807,386 $ 100,386 100% 114% $ 707,000 $ 807,386 $ 100,386 333 (333) 8% 0% 4,000 4,000 132,818 128,751 (4,067) 8% 8% 1,593,814 1,593,814 2,895 (2,895) 8% 0% a) 34,737 34,737 21,452 - (21,452) 8% 0% 257,425 257,425 22,500 9,755 (12,745) 8% 4% 270,000 270,000 39,583 (39,583) 8% 0% 475,000 475,000 2,175 2,175 8% n/a 2,175 2,175 667 - (667) 8% 0% a) 8,000 8,000 7,621 7,777 156 8% 9% 91,450 91,450 18,542 12,838 (5,704) 8% 6% 222,500 222,500 3,333 2,670 (663) 8% 7% 40,000 40,000 7,833 8,215 382 8% 9% 94,000 94,000 3,167 2,751 (416) 8% 7% 38,000 38,000 758 292 (466) 8% 3% 9,100 9,100 10,520 (10,520) 8% 0% a) 126,242 126,242 2,250 2,250 8% 8% 27,000 27,000 - 8% n/a 274,272 177,474 (96,798) 8% 5% 3,291,268 3,293,443 2,175 2,083 (2,083) 8% 0% 25,000 (25,000) 220,103 220,103 - 8% 8% 2,641,236 2,641,236 1,203,458 1,204,963 3,588 8% 18% 6,664,504 6,742,065 77,561 Exp. % 3% TOTAL REQUIREMENTS NET (Resources - Requirements) 4,536,160 1,456,529 25,000 150,000 496,815 4,536,160 1,456,529 25,000 150,000 496,815 555,374 412,363 143,011 8% 6% 6,664,504 6,167,689 496,815 648,084 792,600 146,599 a) Payments received quarterly within 30 days of end of each quarter. 574,376 574,376 RESOURCES: Beg. Net Working Capital $ 2,750,000 $ 2,668,513 $ (81,487) 100% 97% $ 2,750,000 $ 2,668,513 $ (81,487) Revenues Marriage Licenses 458 830 372 8% 15% 5,500 5,500 Divorce Filing Fees 10,417 12,500 2,083 8% 10% 125,000 125,000 Domestic Partnership Fee 167 10 (157) 8% n/a 2,000 2,000 Federal Grants 11,806 (11,806) 8% 0% a) 141,673 141,673 State Grants 436,949 (436,949) 8% 0% 5,243,386 5,243,386 State Miscellaneous 14,976 5,585 (9,391) 8% 3% b) 179,716 179,716 Title 19 25,059 1,399 (23,660) 8% 0% 300,705 300,705 Liquor Revenue 8,833 (8,833) 8% 0% 106,000 106,000 School Districts 8,333 (8,333) 8% 0% c) 100,000 100,000 Miscellaneous 7,317 405 (6,912) 8% 0% 87,800 87,800 Patient Insurance Fees 18,125 3,096 (15,029) 8% 1% 217,500 217,500 Patient Fees 958 420 (538) 8% 4% 11,500 11,500 Interest on Investments 6,083 8,778 2,695 8% 12% 73,000 73,000 Rentals 1,375 (1,375) 8% 0% 16,500 16,500 Donations 833 (833) 8% 0% 10,000 10,000 Interfund Contract 260 260 8% 8% 3,120 3,120 Administrative Fee 241,400 241,400 8% 8% 2,896,800 2,896,800 Crime Prevention Services 11,990 - (11,990) 8% 0% 143,884 143,884 MENTAL HEALTH Statement of Financial Operating Data One Month Ended July 31, 2008 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 805,339 274,683 (530,656) 129,242 129,242 37,819 37,819 8% 3% 9,664,084 9,664,084 8% 8% 1,550,899 1,550,899 8% 8% 453,825 453,825 • 3,722,400 3,110,257 (612,143) 8% 22% 14,418,808 14,337,321 (81,487) REQUIREMENTS: Expenditures Personal Services 696,941 Materials and Services 358,696 Capital Outlay 8 Transfers Out 12,500 Contingency 133,422 TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. 637,395 59,546 8% 8% 8,363,297 8,363,297 166,576 192,120 8% 4% 4,304,348 4,304,348 - 8 8% 0% 100 - - 12,500 8% 0% 150,000 1 50 ,000 - 133,422 8% n/a 1,601,063 1,201,567 803,971 397,596 8% 100 1.601,063 6% 14,418,808 12,817,645 1,601,163 2,520,833 2,306,286 (214,547) - 1,519,676 1.519,676 a) Grant billing paid quarterly, in arrears. b) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment. c) Services to school districts commence at start of school year and are billed monthly in arrears. RESOURCES: Beg. Net Working Capital Revenues Admin -Operations Admin -GIS Admin -Code Enforcement Building Safety Electrical Contract Services Env Health -On Site Prog Env Health-Lic Facilities Env Health - Drinking H2O EPA Grant Planning -Current Planning -Long Range COMMUNITY DEVELOPMENT Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget 1 Actual 1 Variance FY % Coll. % Budget Year End Projection Variance $ (2,777,224) $ (2,667,072) $ 110,152 100% 96% $ (2,777,224) $ (2,667,072) 110,152 2,938 417 25,708 143,475 37,927 44,333 60,808 57,096 6,414 6,893 115,123 50,483 (6,255) 150 19,831 102,921 30,464 2,881 28,816 26,255 63,655 26,407 (9,193) (267) (5,877) (40,554) (7,463) (41,452) (31,992) (30,841) (6,414) (6,893) (51,468) (24,076) Total Revenues 551,615 295,125 (256,490) Trans In -CDD Reserve Trans In -CDD Bldg/Elec Trans In -Other TOTAL RESOURCES 206,843 188,144 8 REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations Division Admin -GIS Division Admin -Code Enforcement Building Safety Division Electrical Division Contract Services Env Health -On Site Pgm Env Health-Lic Facilities Env Health - Drinking H2O EPA Grant Planning -Current Division Planning -Long Range Div Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) (2,018,766) 202,553 26,286 20,495 94,192 30,488 35,396 28,629 45,218 7,338 6,906 90,830 53,196 73,648 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% -18% a) 3% b) 6% c) c) c) 1% d) 4% c) 4% e) 0% d) 0% f) c) 4% c) 6% 7% 5% 35,250 5,000 308,500 1,721,700 455,125 532,000 729,700 685,150 76,967 82,714 1,381,475 605,795 16,000 (19,250) 4,500 (500) 228,000 (80,500) 1,300,000 (421,700) 370,000 (85,125) 532,000 350,000 (379,700) 685,150 76,967 82,714 775,000 (606,475) 490,000 (115,795) 4% 6,619,376 4,910,331 (1,709,045) (206,843) 8% 0% h) 2,482,111 2,482,111 (188,144) 8% 0% h) 2,257,725 2,257,725 (8) 0% 0% 100 - (100) (2,371,947) (353,181) 8% -28% 8,582,088 6,983,095 (1,598,893) 172,699 22,225 18,244 87,298 22,372 29,170 23,765 41,294 6,551 6,102 66,579 39,980 29,854 8% 4,061 8% 2,251 8% 6,894 8% 8,116 8% 6,226 8% 4,864 8% 3,924 8% 787 804 8% 24,251 8% 13,216 73,648 8% 8% 8% 715,175 536,279 178,896 (2,733,941) (2,908,226) (174,285) Exp. 7% g) 9) 7% 9) 8% 9) 6% 9) 9) 9) 8% 9) 9) 9) 6% 9) 6% 9) n/a 7% 7% 7% 7% 7% 2,430,635 2,360,000 70,635 315,427 297,000 18,427 245,934 235,000 10,934 1,130,309 1,066,000 64,309 365,852 345,000 20,852 424,757 400,000 24,757 343,547 324,000 19,547 542,610 510,000 32,610 88,057 83,000 5,057 82,875 78,000 4,875 1,089,954 1,032,000 57,954 638,351 600,000 38,351 883,780 - 883,780 8% 6% 8,582,088 7,330,000 1,252,088 h) (346,905) (346,805) Revenues 295,125 4,910,331 Expenditures 536,279 7,330,000 Net from Operations (241,154) (2,419,669) a) b) c) d) e) f) 9) h) Revenue is low in relation to budget due reduced Addressing Fee, Road Access permits, and interest. Payments for custom GIS work are received as work is requested. Although revenue is seasonal based on development patterns, year end projections are estimated below budget. Revenue is received as clients are billed, usually lagging 1-2 months behind. Revenue is received primarily in January and February after license renewal statements are mailed out. Payments are received in installments or as billed. Funds to be transferred in from Fund 297. Year end figures adjusted downward to reflect the CDD reduced work week (36 hours). The net deficit will be covered by additional transfers from the CDD Building/Electrical and CDD reserve funds in FY 2009 ROAD Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $6,108,195 $ 6,397,111 $ 288,916 100% 105% $ 6,108,195 $ 6,397,111 $ 288,916 Revenues System Development Ch 1,667 (1,667) 8% 0% 20,000 20,000 Mineral Lease Royalties 417 (417) 8% n/a 5,000 5,000 Forest Receipts 41,667 (41,667) 8% 0% a) 500,000 500,000 State Grant 140,776 (140,776) 8% 0% b) 1,689,306 1,689,306 Motor Vehicle Revenue 708,333 593,782 (114,551) 8% 7% 8,500,000 8,500,000 City of Bend 20,833 (20,833) 8% 0% c) 250,000 250,000 City of Redmond 33,333 (33,333) 8% 0% c) 400,000 400,000 City of Sisters 4,167 (4,167) 8% 0% c) 50,000 50,000 Miscellaneous 3,333 1,369 (1,964) 8% 3% 40,000 40,000 Road Vacations 83 - (83) 8% 0% 1,000 1,000 Interest on Investments 10,417 23,182 12,765 8% 19% 125,000 125,000 Donations 203 (203) 8% 0% 2,440 2,440 Interfund Contract 72,500 (72,500) 8% 0% d) 870,000 870,000 Equipment Repairs 25,000 (25,000) 8% 0% e) 300,000 300,000 Vehicle Repairs 8,333 (8,333) 8% 0% d) 100,000 100,000 LID Construction 7,083 (7,083) 8% 0% d) 85,000 85,000 Vegetation Management 7,917 (7,917) 8% 0% d) 95,000 95,000 Inter -fund: Forester 1,833 (1,833) 8% 0% d) 22,000 22,000 Car Washes 292 (292) 8% n/a e) 3,500 3,500 Sale of Eqp & Material 56,250 285 (55,965) 8% 0% 675,000 675,000 Sale of Public Lands 17 - (17) 8% 0% 200 200 Total Revenues 1,144,454 618,618 (525,836) 8% 5% 13,733,446 13,733,446 Trans In - CDD 2,166 (2,166) 8% 0% 25,990 25,990 Trans In - Solid Waste 71,789 (71,789) 8% 0% f) 861,470 861,470 Trans In -Road Imp Res 487 (487) 8% 0% 5,841 5,841 TOTAL RESOURCES 7,255,302 7,015,729 (239,573) 8% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS 35% Exp. % 20,734,942 20,162,388 288,916 468,923 453,098 15,825 8% 8% 5,627,071 5,627,071 634,659 782,024 (147,365) 8% 10% g) 7,615,913 7,615,913 452,130 452,130 8% o% g) 5,425,565 5,425,565 25,000 - 25,000 8% 0% 300,000 300,000 147,199 147,199 8% n/a 1,766,393 - 1,766,393 1,727,911 1,235,122 492,789 8% 6% 20,734,942 18,968,549 1,766,393 NET (Resources - Requirements) 5,527,391 5,780,607 253,216 1,193,839 2,055,309 a) Annual payment to be received in January 09. 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 09 from various funds e) Billed to County departments monthly in arrears. f) Payment to be received qtrly from Solid Waste g) Seasonal expense includes overlays to occur spring 2009 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $6,108,195 $ 6,397,111 $ 288,916 100% 105% $ 6,108,195 $ 6,397,111 $ 288,916 Revenues System Development Ch 1,667 (1,667) 8% 0% 20,000 20,000 Mineral Lease Royalties 417 (417) 8% n/a 5,000 5,000 Forest Receipts 41,667 (41,667) 8% 0% a) 500,000 500,000 State Grant 140,776 (140,776) 8% 0% b) 1,689,306 1,689,306 Motor Vehicle Revenue 708,333 593,782 (114,551) 8% 7% 8,500,000 8,500,000 City of Bend 20,833 (20,833) 8% 0% c) 250,000 250,000 City of Redmond 33,333 (33,333) 8% 0% c) 400,000 400,000 City of Sisters 4,167 (4,167) 8% 0% c) 50,000 50,000 Miscellaneous 3,333 1,369 (1,964) 8% 3% 40,000 40,000 Road Vacations 83 - (83) 8% 0% 1,000 1,000 Interest on Investments 10,417 23,182 12,765 8% 19% 125,000 125,000 Donations 203 (203) 8% 0% 2,440 2,440 Interfund Contract 72,500 (72,500) 8% 0% d) 870,000 870,000 Equipment Repairs 25,000 (25,000) 8% 0% e) 300,000 300,000 Vehicle Repairs 8,333 (8,333) 8% 0% d) 100,000 100,000 LID Construction 7,083 (7,083) 8% 0% d) 85,000 85,000 Vegetation Management 7,917 (7,917) 8% 0% d) 95,000 95,000 Inter -fund: Forester 1,833 (1,833) 8% 0% d) 22,000 22,000 Car Washes 292 (292) 8% n/a e) 3,500 3,500 Sale of Eqp & Material 56,250 285 (55,965) 8% 0% 675,000 675,000 Sale of Public Lands 17 - (17) 8% 0% 200 200 Total Revenues 1,144,454 618,618 (525,836) 8% 5% 13,733,446 13,733,446 Trans In - CDD 2,166 (2,166) 8% 0% 25,990 25,990 Trans In - Solid Waste 71,789 (71,789) 8% 0% f) 861,470 861,470 Trans In -Road Imp Res 487 (487) 8% 0% 5,841 5,841 TOTAL RESOURCES 7,255,302 7,015,729 (239,573) 8% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS 35% Exp. % 20,734,942 20,162,388 288,916 468,923 453,098 15,825 8% 8% 5,627,071 5,627,071 634,659 782,024 (147,365) 8% 10% g) 7,615,913 7,615,913 452,130 452,130 8% o% g) 5,425,565 5,425,565 25,000 - 25,000 8% 0% 300,000 300,000 147,199 147,199 8% n/a 1,766,393 - 1,766,393 1,727,911 1,235,122 492,789 8% 6% 20,734,942 18,968,549 1,766,393 NET (Resources - Requirements) 5,527,391 5,780,607 253,216 1,193,839 2,055,309 a) Annual payment to be received in January 09. 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 09 from various funds e) Billed to County departments monthly in arrears. f) Payment to be received qtrly from Solid Waste g) Seasonal expense includes overlays to occur spring 2009 ADULT PAROLE & PROBATION Statement of Financial Operating Data One Month Ended July 31, 2008 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 Miscellaneous 2,741 3,023 282 8% 9% 32,890 32,890 SB 1145 241,995 725,932 483,937 8% 25% 2,903,945 2,903,945 Probation Work Crew Fees 2,833 4,270 1,437 8% 13% 34,000 34,000 Miscellaneous 417 520 103 8% 10% 5,000 5,000 Electronic Monitoring Fee 9,167 9,940 773 8% 9% 110,000 110,000 Probation Superv. Fees 20,833 30,904 10,071 8% 12% 250,000 250,000 Interest on Investments 2,347 3,590 1,243 8% 13% 28,165 28,165 Drug Court - Byrne 4,167 (4,167) 8% 0% 50,000 50,000 Total Revenues 284,500 778,179 493,679 8% 23% 3,414,000 3,414,000 Transfers In -General Fund 13,090 13,090 8% 8% 157,078 157,078 Transfers In -Video Lottery 8,833 8,833 8% 8% 106,000 106,000 Transfers In -Sheriff 4,167 (4,167) 8% 0% 50,000 50,000 TOTAL RESOURCES 973,734 1,501,009 527,275 8% 34% 4,390,222 4,427,985 37,763 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 266,371 244,605 21,766 8% 8% 3,196,449 3,196,449 57,688 38,266 19,422 8% 6% 692,259 692,259 8 8 8% 0% 100 - 100 41,785 41,785 8% n/a 501,414 - 501,414 TOTAL REQUIREMENTS 365,852 282,871 82,981 8% 6% 4,390,222 3,888,708 501,514 NET (Resources - Requirements) 607,882 1,218,138 610,256 539,277 539,277 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763 Revenues State Miscellaneous 2,741 3,023 282 8% 9% 32,890 32,890 SB 1145 241,995 725,932 483,937 8% 25% 2,903,945 2,903,945 Probation Work Crew Fees 2,833 4,270 1,437 8% 13% 34,000 34,000 Miscellaneous 417 520 103 8% 10% 5,000 5,000 Electronic Monitoring Fee 9,167 9,940 773 8% 9% 110,000 110,000 Probation Superv. Fees 20,833 30,904 10,071 8% 12% 250,000 250,000 Interest on Investments 2,347 3,590 1,243 8% 13% 28,165 28,165 Drug Court - Byrne 4,167 (4,167) 8% 0% 50,000 50,000 Total Revenues 284,500 778,179 493,679 8% 23% 3,414,000 3,414,000 Transfers In -General Fund 13,090 13,090 8% 8% 157,078 157,078 Transfers In -Video Lottery 8,833 8,833 8% 8% 106,000 106,000 Transfers In -Sheriff 4,167 (4,167) 8% 0% 50,000 50,000 TOTAL RESOURCES 973,734 1,501,009 527,275 8% 34% 4,390,222 4,427,985 37,763 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 266,371 244,605 21,766 8% 8% 3,196,449 3,196,449 57,688 38,266 19,422 8% 6% 692,259 692,259 8 8 8% 0% 100 - 100 41,785 41,785 8% n/a 501,414 - 501,414 TOTAL REQUIREMENTS 365,852 282,871 82,981 8% 6% 4,390,222 3,888,708 501,514 NET (Resources - Requirements) 607,882 1,218,138 610,256 539,277 539,277 COMM ON CHILDREN & FAMIUES Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ 571,035 $ 532,186 $ (38,849) 100% 93% $ 571,035 $ 532,186 $ (38,849) Revenues Federal Grants 19,731 (19,731) 8% 0% 236,775 236,775 Title IV - Family Sup/Pres 3,138 (3,138) 8% 0% 37,652 37,652 HealthyStart Medicaid 10,833 (10,833) 8% 0% 130,000 130,000 Child Care Block Grant 6,305 (6,305) 8% 0% 75,661 75,661 Level 7 Services 14,599 (14,599) 8% 0% 175,193 175,193 Juvenile Crime Prevention 33,088 (33,088) 8% 0% 397,050 397,050 State Prevention Funds 11,458 (11,458) 8% 0% 137,500 137,500 HealthyStart /R -S -G 30,501 (30,501) 8% 0% 366,017 366,017 OCCF Grant 61,608 - (61,608) 8% 0% 739,295 739,295 Miscellaneous 667 (667) 8% 0% 8,000 8,000 Court Fines & Fees 2,000 1,923(77) 8% 8% 24,000 24,000 Interest on Investments 2,083 2,419 336 8% 10% 25,000 25,000 Grants -Private 833 (833) 8% 0% 10,000 10,000 Total Revenues 196,844 4,342 (192,502) 8% 0% 2,362,143 2,362,143 Trans from General Fund Trans from GF -Other Total Transfers In TOTAL RESOURCES 29,275 29,275 - 8% 8% 351,295 351,295 574 (574) 8% 0% 6,891 6,891 29,849 29,275 (574) 8% 8% 358,186 358,186 797,728 565,803 (231,925) 8% 17% 3,291,364 3,252,515 (38,849) REQUIREMENTS: Expenditures Personal Services 47,345 48,475 (1,130) 8% Materials and Services 190,284 15,101 175,183 8% Capital Outlay 8 8 8% Contingency 36,643 36,643 8% TOTAL REQUIREMENTS 274,280 63,576 210,704 8% Exp. % 9% 568,142 568,142 1% 2,283,412 2,283,412 0% 100 n/a 439,710 100 439,710 2% 3,291,364 2,851,554 439,810 NET (Resources - Requirements) 523,448 502,227 (21,221) 400,961 400,961 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 571,035 $ 532,186 $ (38,849) 100% 93% $ 571,035 $ 532,186 $ (38,849) Revenues Federal Grants 19,731 (19,731) 8% 0% 236,775 236,775 Title IV - Family Sup/Pres 3,138 (3,138) 8% 0% 37,652 37,652 HealthyStart Medicaid 10,833 (10,833) 8% 0% 130,000 130,000 Child Care Block Grant 6,305 (6,305) 8% 0% 75,661 75,661 Level 7 Services 14,599 (14,599) 8% 0% 175,193 175,193 Juvenile Crime Prevention 33,088 (33,088) 8% 0% 397,050 397,050 State Prevention Funds 11,458 (11,458) 8% 0% 137,500 137,500 HealthyStart /R -S -G 30,501 (30,501) 8% 0% 366,017 366,017 OCCF Grant 61,608 - (61,608) 8% 0% 739,295 739,295 Miscellaneous 667 (667) 8% 0% 8,000 8,000 Court Fines & Fees 2,000 1,923(77) 8% 8% 24,000 24,000 Interest on Investments 2,083 2,419 336 8% 10% 25,000 25,000 Grants -Private 833 (833) 8% 0% 10,000 10,000 Total Revenues 196,844 4,342 (192,502) 8% 0% 2,362,143 2,362,143 Trans from General Fund Trans from GF -Other Total Transfers In TOTAL RESOURCES 29,275 29,275 - 8% 8% 351,295 351,295 574 (574) 8% 0% 6,891 6,891 29,849 29,275 (574) 8% 8% 358,186 358,186 797,728 565,803 (231,925) 8% 17% 3,291,364 3,252,515 (38,849) REQUIREMENTS: Expenditures Personal Services 47,345 48,475 (1,130) 8% Materials and Services 190,284 15,101 175,183 8% Capital Outlay 8 8 8% Contingency 36,643 36,643 8% TOTAL REQUIREMENTS 274,280 63,576 210,704 8% Exp. % 9% 568,142 568,142 1% 2,283,412 2,283,412 0% 100 n/a 439,710 100 439,710 2% 3,291,364 2,851,554 439,810 NET (Resources - Requirements) 523,448 502,227 (21,221) 400,961 400,961 SOLID WASTE Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance FY % _ Coll. % RESOURCES: Beg. Net Working Capital $ 1,221,164 $ 1,254,851 $ 33,687 100% 103% $ 1,221,164 $ 1,254,851 $ 33,687 Revenues State Grant 3,833 (3,833) 8% 0% 46,000 46,000 Miscellaneous 2,917 2,199 (718) 8% 6% 35,000 35,000 Franchise 3% Fees 16,667 - (16,667) 8% 0% 200,000 200,000 Commercial Disp. Fees 139,560 107,327 (32,233) 8% 6% 1,674,716 1,674,716 Private Disposal Fees 130,643 130,475 (168) 8% 8% 1,567,714 1,567,714 Franchise Disposal Fees 402,201 419,573 17,372 8% 9% 4,826,406 4,826,406 Yard Debris 5,854 8,172 2,318 8% 12% 70,249 70,249 Special Waste 2,500 535 (1,965) 8% 2% 30,000 30,000 Interest 8,333 5,167 (3,166) 8% 5% 100,000 100,000 Sale of Equip & Material 4,167 11,752 7,585 8% 24% 50,000 50,000 Total Revenues 716,675 685,200 (31,475) 8% 8% 8,600,085 8,600,085 TOTAL RESOURCES 1,937,839 1,940,051 2,212 8% 20% 9,821,249 9,854,936 33,687 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 151,250 146,205 5,045 8% 8% 1,814,996 1,814,996 367,305 225,458 141,847 8% 5% 4,407,657 4,407,657 80,982 - 80,982 8% 0% 971,788 971,788 18,708 18,708 8% 0% 224,500 224,500 155,123 - 155,123 8% 0% 1,861,470 1,861,470 45,070 45,070 8% n/a 540,838 - 540,838 TOTAL REQUIREMENTS 818,438 371,663 446,775 8% 4% 9,821,249 9,280,411 540,838 NET (Resources - Requirements) 1,119,401 1,568,388 448,987 574,525 574,525 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 1,221,164 $ 1,254,851 $ 33,687 100% 103% $ 1,221,164 $ 1,254,851 $ 33,687 Revenues State Grant 3,833 (3,833) 8% 0% 46,000 46,000 Miscellaneous 2,917 2,199 (718) 8% 6% 35,000 35,000 Franchise 3% Fees 16,667 - (16,667) 8% 0% 200,000 200,000 Commercial Disp. Fees 139,560 107,327 (32,233) 8% 6% 1,674,716 1,674,716 Private Disposal Fees 130,643 130,475 (168) 8% 8% 1,567,714 1,567,714 Franchise Disposal Fees 402,201 419,573 17,372 8% 9% 4,826,406 4,826,406 Yard Debris 5,854 8,172 2,318 8% 12% 70,249 70,249 Special Waste 2,500 535 (1,965) 8% 2% 30,000 30,000 Interest 8,333 5,167 (3,166) 8% 5% 100,000 100,000 Sale of Equip & Material 4,167 11,752 7,585 8% 24% 50,000 50,000 Total Revenues 716,675 685,200 (31,475) 8% 8% 8,600,085 8,600,085 TOTAL RESOURCES 1,937,839 1,940,051 2,212 8% 20% 9,821,249 9,854,936 33,687 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. % 151,250 146,205 5,045 8% 8% 1,814,996 1,814,996 367,305 225,458 141,847 8% 5% 4,407,657 4,407,657 80,982 - 80,982 8% 0% 971,788 971,788 18,708 18,708 8% 0% 224,500 224,500 155,123 - 155,123 8% 0% 1,861,470 1,861,470 45,070 45,070 8% n/a 540,838 - 540,838 TOTAL REQUIREMENTS 818,438 371,663 446,775 8% 4% 9,821,249 9,280,411 540,838 NET (Resources - Requirements) 1,119,401 1,568,388 448,987 574,525 574,525 Risk Management Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance '/o of FY % Coll. RESOURCES: Beginning Net Working Capital $2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708 $49,708 Revenues Inter -fund Charges: General Liability 33,493 33,492 (1) 8% 8% 401,910 401,910 - Property Damage 23,858 23,858 0 8% 8% 286,294 286,294 - Vehicle 14,945 14,945 0 8% 8% 179,338 179,338 Workers' Compensation 80,442 84,037 3,595 8% 9% 965,309 965,309 Unemployment 12,644 13,376 732 8% 9% 151,725 151,725 Claims Reimb-Workers' Compensation 250 1,976 1,726 8% 66% 3,000 3,000 Claims Reimb-Gen Liab/Property 1,667 13 (1,654) 8% 0% 20,000 20,000 Process Fee-Events/Parades 25 70 45 8% n/a 300 300 Miscellaneous 417 - (417) 8% 0% 5,000 5,000 Skid Car Training 2,083 - (2,083) 8% 0% 25,000 25,000 Interest on Investments 4,167 7,727 3,560 8% 15% 50,000 50,000 - TOTAL REVENUES 173,990 179,494 5,504 8% 9% 2,087,876 2,087,876 Transfers In -PERS Reserve 8 - (8) 8% 0% 100 (100) TOTAL RESOURCES 2,673,998 2,729,202 55,204 8% 59% 4,587,976 4,637,584 49,608 Appropriations/Expenditures % Exp. Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit - Defense 908 Professional Service - Insurance Loss Prevention Repair / Replacement Miscellaneous - Total General Liability 108,333 908 108,333 8% 0% 1,300,000 1,300,000 PROPERTY DAMAGE Repair / Replacement Insurance Repair / Replacement - Total Property Damage 27,917 27,917 8% 0% 335,000 330,000 5,000 VEHICLE Professional Service - Repair / Replacement 502 Insurance - Loss Prevention - Total Property Damage 13,333 502 13,333 8% 0% 160,000 158,000 2,000 WORKERS' COMPENSATION Settlement / Benefit 32,181 Defense - Insurance Loss Prevention Miscellaneous - Workers' Comp Losses 55,401 Total Workers' Compensation 59,583 87,582 59,583 8% 12% 715,000 715,000 UNEMPLOYMENT - Settlement / Benefits 5,417 - 5,417 8% 0% 65,000 70,000 (5,000) Total Direct Insurance Costs 214,583 88,992 214,583 8% 3% 2,575,000 2,573,000 2,000 Insurance Administration: Personal Services 30,096 24,320 5,776 8% 7% 361,157 361,157 Materials & Service 16,000 10,518 5,483 8% 5% 192,004 192,004 Capital Outlay 8 - 8 8% 0% 100 - 100 Total Insurance Administration 46,105 34,838 11,267 8% 6% 553,261 553,161 100 Contingency 121,643 121,643 8% n/a 1,459,715 1 459,715 TOTAL APPROPRIATIONS/EXPENDITURES 382,331 123,830 347,494 8% 3% 4,587,976 3,126,161 1,461,815 NET 2,291,667 2,605,372 402,698 1,511,423 1,511,423 Year End Budget Projection Variance RESOURCES: Beginning Net Working Capital $2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708 $49,708 Revenues Inter -fund Charges: General Liability 33,493 33,492 (1) 8% 8% 401,910 401,910 - Property Damage 23,858 23,858 0 8% 8% 286,294 286,294 - Vehicle 14,945 14,945 0 8% 8% 179,338 179,338 Workers' Compensation 80,442 84,037 3,595 8% 9% 965,309 965,309 Unemployment 12,644 13,376 732 8% 9% 151,725 151,725 Claims Reimb-Workers' Compensation 250 1,976 1,726 8% 66% 3,000 3,000 Claims Reimb-Gen Liab/Property 1,667 13 (1,654) 8% 0% 20,000 20,000 Process Fee-Events/Parades 25 70 45 8% n/a 300 300 Miscellaneous 417 - (417) 8% 0% 5,000 5,000 Skid Car Training 2,083 - (2,083) 8% 0% 25,000 25,000 Interest on Investments 4,167 7,727 3,560 8% 15% 50,000 50,000 - TOTAL REVENUES 173,990 179,494 5,504 8% 9% 2,087,876 2,087,876 Transfers In -PERS Reserve 8 - (8) 8% 0% 100 (100) TOTAL RESOURCES 2,673,998 2,729,202 55,204 8% 59% 4,587,976 4,637,584 49,608 Appropriations/Expenditures % Exp. Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit - Defense 908 Professional Service - Insurance Loss Prevention Repair / Replacement Miscellaneous - Total General Liability 108,333 908 108,333 8% 0% 1,300,000 1,300,000 PROPERTY DAMAGE Repair / Replacement Insurance Repair / Replacement - Total Property Damage 27,917 27,917 8% 0% 335,000 330,000 5,000 VEHICLE Professional Service - Repair / Replacement 502 Insurance - Loss Prevention - Total Property Damage 13,333 502 13,333 8% 0% 160,000 158,000 2,000 WORKERS' COMPENSATION Settlement / Benefit 32,181 Defense - Insurance Loss Prevention Miscellaneous - Workers' Comp Losses 55,401 Total Workers' Compensation 59,583 87,582 59,583 8% 12% 715,000 715,000 UNEMPLOYMENT - Settlement / Benefits 5,417 - 5,417 8% 0% 65,000 70,000 (5,000) Total Direct Insurance Costs 214,583 88,992 214,583 8% 3% 2,575,000 2,573,000 2,000 Insurance Administration: Personal Services 30,096 24,320 5,776 8% 7% 361,157 361,157 Materials & Service 16,000 10,518 5,483 8% 5% 192,004 192,004 Capital Outlay 8 - 8 8% 0% 100 - 100 Total Insurance Administration 46,105 34,838 11,267 8% 6% 553,261 553,161 100 Contingency 121,643 121,643 8% n/a 1,459,715 1 459,715 TOTAL APPROPRIATIONS/EXPENDITURES 382,331 123,830 347,494 8% 3% 4,587,976 3,126,161 1,461,815 NET 2,291,667 2,605,372 402,698 1,511,423 1,511,423 Health Benefits Trust Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual _ Variance FY % Coll. % Revised Budget Year End Projection Variance RESOURCES Beg. Net Working Capital $14,000,000 $14,862,811 $ 862,811 100% 106% $14,000,000 $14,862,811 $ 862,811 Revenues: Internal Premium Charges 1,039,775 1,065,623 25,848 8% 9% a) 12,477,300 12,788,810 311,510 PIT Emp - Add'I Prem 10,917 5,405 (5,512) 8% 4% 131,000 131,000 Employee Prem Contribution 29,989 28,770 (1,219) 8% 8% 359,866 359,866 COIC 66,667 86,615 19,948 8% 11% 800,000 800,000 Retiree / COBRA Co -Pay 33,333 47,012 13,679 8% 12% 400,000 400,000 Interest 31,250 42,803 11,553 8% 11% 375,000 375,000 Total Revenues 1,211,931 1,276,227 64,297 8% 9% 14,543,166 14,854,676 311,510 TOTAL RESOURCES 15,211,931 16,139,038 927,107 92% 57% 28,543,166 29,717,487 1,174,321 Exp. % 9,476 9,033 443 8% 8% 113,715 113,715 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 250 982,721 134,093 29,793 5,333 22,675 2,759 3,923 667 167 1,264 349 (99) 8% 12% 3,000 3,000 739,016 243,705 8% 6% b) 11,792,650 9,607,211 2,185,439 113,823 20,270 8% 7% b) 1,609,117 1,479,695 129,422 (2,942) 2,942 8% n/a (2,942) 2,942 30,248 (455) 8% 8% 357,511 357,511 63,337 (58,004) 8% 99% c) 64,000 133,337 (69,337) 21,300 1,375 8% 8% 272,102 272,102 2,880 (121) 8% 9% 33,105 33,105 4,093 (170) 8% 9% 47,077 47,077 667 8% 0% 8,000 8,000 167 8% 0% 2,000 2,000 1,108 156 8% 7% 15,163 15,163 1,183,644 973,211 210,433 8% 7% 14,203,725 11,955,259 2,248,466 8% 0% 100 100 1,185,469 1,185,469 8% 0% 14,225,626 14,225,626 TOTAL REQUIREMENTS 2,378,589 982,244 1,396,345 8% 3% 28, 543,166 12,068,974 16,474,192 NET (Resources - Requirements) * 12,833,342 15,156,794 2,323,452 - 17,648,513 17,648,513 a) Amount budgeted to be transferred from operating funds for FY 2009. b) Based on annualizing 4 weeks of claims paid. c) State Assessment is paid in August and February. February is estimated to be $70,000 DESCHUTES COUNTY 911 Statement of Financial Operating Data One Month Ended July 31, 2008 Year to Date Budget Actual Variance % of FY % CoII. Revised Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $2,393,117 $2,706,732 $ 313,615 100% 113% $2,393,117 $2,706,732 $ 313,615 Revenues Property Taxes - Current 498,087 (498,087) 8% 0% a) 5,977,048 5,977,048 Property Taxes - Prior 4,721 14,691 9,970 8% 26% 56,650 56,650 State Reimbursement 1,833 (1,833) 8% 0% b) 22,000 22,000 Telephone User Tax 67,091 73,429 6,338 8% 9% 805,089 805,089 Data Network Reimb. 2,833 (2,833) 8% 0% c) 34,000 34,000 Jefferson County 1,832 92 (1,740) 8% 0% 21,985 21,985 User Fee 2,792 (2,792) 8% 0% d) 33,500 33,500 Contract Payments 5,833 (5,833) 8% 0% e) 70,000 70,000 Miscellaneous 688 595 (93) 8% 7% 8,250 8,250 Interest 4,167 7,687 3,520 8% 15% 50,000 50,000 Interest on Unsegregated Tax 108 19 (89) 8% 1% 1,300 1,300 Total Revenues 589,985 96,513 (493,472) 8% 1% 7,079,822 7,079,822 TOTAL RESOURCES 2,983,102 2,803,245 (179,857) 8% 30% 9,472,939 9,786,554 313,615 REQUIREMENTS: Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Exp. 310,669 271,227 39,442 8% 7% 3,728,025 3,728,025 73,852 63,981 9,871 8% 7% 886,229 886,229 20,000 20,000 8% 0% 240,000 240,000 11,000 11,000 8% 0% 132,000 132,000 10,833 10,833 8% 0% 130,000 130,000 363,057 363,057 8% n/a 4,356,685 - 4,2,56,685 TOTAL REQUIREMENTS 789,411 335,208 454,203 8% 4% 9,472,939 5,116,254 4,356,685 NET (Resources - Requirements) 2,193,691 2,468,037 274,346 - 4,670,300 4,670,300 a) Approximately 85% of the property taxes are collected in October and November. b) July payments are pending c) Agency billings are being mailed out this month. d) U.S. Forest Service (billed quarterly) paid 8/4/08 (up to date) Crooked River Ranch (billed yearly) will be billed this month e) Agency billings are being mailed out this month - along with those for c)