HomeMy WebLinkAboutFinance-Tax UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
October 22, 2008
(1) Monthly Investment Report
(2) September Financials
(3) Bond Issue Update
(4) Property Tax Collection Update
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Investment Income
Fiscal Year 2008-09
Sep -08 LL Y -T -D
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ER
282,266 918,040
(14,113) (45,902)
Investment Income - Net $ 268,153 $ 872,138 I
0
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69
11 Investments By County Function
General $102,773,956
Total Investments $102,773,956
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Memorandum
Date: October 15, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find September 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
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance IFY % 1 Coil. %
RESOURCES:
Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107%
Revenues
Property Taxes
Gen. Rev. - excl. Taxes
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Total Revenues
Revised
Year End
$
Budget
_ Projection
Variance
$ 6,050,000 $ 6,461,433 $ 411,433
4,855,375 368,301 (4,487,074) 25% 2% a); 19,421,500
652,215 1,082,219 430,004 25% 41°l°" '"` 2,608,861
215,323 274,373 59,050 25% 32% "b) 861,290
428,903 297,564 (131,339) 25% 17% d) 1,715,612
3,275 4,360 1,085 25% 33% b) 13,098
89,119 72,367 (16,752) 25% 20% 356,474
49,837 66,427 16,590 25% 33% b) 199,346
17,500 17,864 364 25% 26% b) 70,000
25,520 25,526 6 25% 25% ='" 102,080
500 498 (2) 25% 25% 2,000
19,421,500
2,608,861
861,290
1,115,612
13,098
356,474
199,346
70,000
102,080
2,000
(600,000)
6,337,567 2,209,499 (4,128,068) 25% 9% 25,350,261 24,750,261 (600,000)
TOTAL RESOURCES 12,387,567 8,670,932 (3,716,635) 25% 28% 31,400,261 31,211,694 (188,567)
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Exp. %
913,523 780,427 133,096 25% 21% """ ' 3,654,092 3,654,092
384,813 278,556 106,257 25% 18% 1,539,252 1,539,252
15,456 16,871 (1,415) 25% 27% ' 61,823 61,823
1,203,816 1,124,720 79,096 25% 23% 4,815,262 4,815,262
197,260 184,427 12,833 25% 23% 789,040 789,040
59,241 57,155 2,086 25% 24% 236,965 236,965
63,608 59,830 3,778 25% 24% 254,431 254,431
26,696 25,433 1,263 25% 24% 106,784 106,784
289,306 187,956 101,350 25% 16% 1,157,222 1,157,222
1,409,959 1,409,959 25% n/a c) 5,639,836 5,639,836
4,563,678 2,715,375 1,848,303 25% 15% 18,254,707 12,614,871 5,639,836
Transfers Out 3,254,522 3,249,397 5,125 25% 25% 13,018,088 13,018,088
TOTAL REQUIREMENTS 7,818,200 5,964,772 1,853,428 25% 19% ` 31,272,795 25,632,959 5,639,836
NET (Resources - Requirements) 4,569,367 2,706,160 (1,863,207) ** 127,466 5,578,735 5,451,269
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with FF&C, 2008 borrowing.
a) Approximately 85% of annual property tax receipts are collected in October and November.
b) Majority of the revenue received quarterly, YTD Actual includes two quarterly payments.
c) The Contingency in the Original Budget was $5,905,383. The $265,547 decrease is due to an appropriation transfer of
(1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers Cut
for Crime Prevention (Fund 115) and (3) $127,466 of appropriation transferred to Fund 115.
d) Based on three months of actual activity, Clerk's Office revenues are projected to be less than budgeted.
** The net of $127,466 is due to transferring $127,466 of appropriation to the Crime Prevention Fund
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance FFY %
Coll. %
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107%
Revenues
Federal Grants 46,269 27,054 (19,215) 25%
SB #1065 -Court Assess. 16,000 13,360 (2,640) 25%
Discovery Fee 4,000 5,036 1,036 25%
Food Subsidy 9,750 6,561 (3,189) 25%
Juvenile Crime Prevention 91,043 (91,043) 25%
Inmate/Prisoner Housing 15,000 8,100 (6,900) 25%
Inmate Commissary Fees 125 137 12 25%
Contract Payments 85,924 43,533 (42,391) 25%
Miscellaneous 75 354 279 25%
MIP Diversion Fees 400 290 (110) 25%
Interest on Investments 7,500 11,430 3,930 25%
Leases 3,150 1,099 (2,051) 25%
Grants - Private 25 25 25%
Level 7 22,500 (22,500) 25%
Total Revenues 301,736 116,979 (184,757) 25%
15%;a)c)'
21%
31%
17%
0%
14%
27%
13%
118%
18%
38% :.
n/a
0%''c)e)
10%
d).
$1,090,000 $1,161,149 $ 71,149
185,075 124,242 (60,833)
64,000 64,000
16,000 16,000
39,000 39,000
364,171 377,770 13,599
60,000 60,000
500 500
343,696 309,696 (34,000)
300 354 54
1,600 1,600
30,000 33,000 3,000
12,600 12,600
- 25 25
90,000 80,000 (10,000)
1,206,942 1,118,787 (88,155)
Transfers In -General Fund 1,501,960 1,501,960 - 25% 25% " 6,007,840 6,007,840
TOTAL RESOURCES 2,893,696 2,780,088 (113,608) 25% 33% .% 8,304,782 8,287,776 (17,006)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
732,129 725,444 6,685 25% 25% 2,928,514 2,912,514 16,000
Materials and Services 410,965 339,039 71,926 25% 21% 1,643,861 1,643,861
Capital Outlay 25 - 25 25% 0% 100 - 100
Juvenile Resource Center
Personal Services 723,594 643,998 79,596 25% 22% 2,894,375 2,814,375 80,000
Materials and Services 51,893 53,534 (1,641) 25% 26% 207,573 207,573
Capital Outlay 25 - 25 25% 0% 100 - 100
Contingency 157,565 - 157,565 25% n/a 630,259 - 630,259
TOTAL REQUIREMENTS 2,076,196 1,762,015 314,181 25% 21% 8,304,782 7,578,323 726,459
NET (Resources - Requirements) 817,500 1,018,073 200,573
709,453
709,453
a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis.
b) Billing submitted monthly for reimbursement. July and August reimbursement received in September.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on their payroll and assumed 100% responsibility for this position
as of October 1st. Projections adjusted to reflect the ending of reimbursements from CEOJJC to partially fund this position.
DHS payments for current fiscal year Maplestar program should be received by October.
e) Budget for Level 7 revenues overestimated by $10,000.
f) Personnel Services projection decreased to reflect salary savings on unfilled positions.
Year End
Budget
Projection
Variance
15%;a)c)'
21%
31%
17%
0%
14%
27%
13%
118%
18%
38% :.
n/a
0%''c)e)
10%
d).
$1,090,000 $1,161,149 $ 71,149
185,075 124,242 (60,833)
64,000 64,000
16,000 16,000
39,000 39,000
364,171 377,770 13,599
60,000 60,000
500 500
343,696 309,696 (34,000)
300 354 54
1,600 1,600
30,000 33,000 3,000
12,600 12,600
- 25 25
90,000 80,000 (10,000)
1,206,942 1,118,787 (88,155)
Transfers In -General Fund 1,501,960 1,501,960 - 25% 25% " 6,007,840 6,007,840
TOTAL RESOURCES 2,893,696 2,780,088 (113,608) 25% 33% .% 8,304,782 8,287,776 (17,006)
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
732,129 725,444 6,685 25% 25% 2,928,514 2,912,514 16,000
Materials and Services 410,965 339,039 71,926 25% 21% 1,643,861 1,643,861
Capital Outlay 25 - 25 25% 0% 100 - 100
Juvenile Resource Center
Personal Services 723,594 643,998 79,596 25% 22% 2,894,375 2,814,375 80,000
Materials and Services 51,893 53,534 (1,641) 25% 26% 207,573 207,573
Capital Outlay 25 - 25 25% 0% 100 - 100
Contingency 157,565 - 157,565 25% n/a 630,259 - 630,259
TOTAL REQUIREMENTS 2,076,196 1,762,015 314,181 25% 21% 8,304,782 7,578,323 726,459
NET (Resources - Requirements) 817,500 1,018,073 200,573
709,453
709,453
a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis.
b) Billing submitted monthly for reimbursement. July and August reimbursement received in September.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on their payroll and assumed 100% responsibility for this position
as of October 1st. Projections adjusted to reflect the ending of reimbursements from CEOJJC to partially fund this position.
DHS payments for current fiscal year Maplestar program should be received by October.
e) Budget for Level 7 revenues overestimated by $10,000.
f) Personnel Services projection decreased to reflect salary savings on unfilled positions.
Sheriff - Fund 255
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Budget
Year to Date
Actual
Variance
FY%1 Coll.%
RESOURCES:
Beg. Net Working Capital $
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
5,005,375
3,091,955
$ 138,600 $ 138,600 100%
3,679,905 (1,325,470) 25%
2,905,421 (186,534) 25%
17,084 17,084 25%
8,097,330
TOTAL RESOURCES 8,097,330
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 560,327
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
296,183
326,867
427,700
1,949,487
166,426
2,465,627
53,784
43,856
318,909
664,700
60,695
10,931
739,341
Transfers Out 12,500
n/a $
$ 138,600 $ 138,600
18% a) 20,021,501 20,021,501
23% a) 12,367,820 12,367,820
n/a 17,084 17,084
6,602,410 (1,494,920) 25% 20% 32,389,321 32,406,405 17,084
6,741,010 (1,356,320) 25%
492,148
256,764
455,499
417,624
1,820,830
156,532
1,952,367
48,538
42,014
261,849
599,875
57,856
10,931
12,500
68,179 25%
39,419 25%
(128,632) 25%
10,076 25%
128,657 25%
9,894 25%
513,260 25%
5,246 25%
1,842 25%
57,060 25%
64,825 25%
2,839 25%
25%
739,341 25%
TOTAL REQUIREMENTS 8,097,333
NET (Resources - Requirements)
21% 32,389,321 32,545,005 155,684
Exp. %
22% ` 2,241,306
22% 1,184,729
35% b) 1,307,464
24% c) 1,710,801
23% 7,797,946
24% 665,705
20% d) 9,862,507
23% 215,135
24% 175,424
21% 1,275,636
23% ` e) 2,658,798
24% 242,780
25% 43,725
n/a 2,957,365
25% 25%
2,241,306
1,184,729
1,307,364
1,656,801
7,797,946
665,605
9,662,507
215,035
175,324
1,275,636
2,658,798
242,680
43,725
100
54,000
100
200,000
100
100
100
- 2,957,365
50,000 50,000
6,585,327 1,512,006 25% 20% 32,389,321 29,177,456 3,211,865
(3) 155,683 155,686 - 3,367,549 3,367,549
Year End
Budget
Projection
Variance
n/a $
$ 138,600 $ 138,600
18% a) 20,021,501 20,021,501
23% a) 12,367,820 12,367,820
n/a 17,084 17,084
6,602,410 (1,494,920) 25% 20% 32,389,321 32,406,405 17,084
6,741,010 (1,356,320) 25%
492,148
256,764
455,499
417,624
1,820,830
156,532
1,952,367
48,538
42,014
261,849
599,875
57,856
10,931
12,500
68,179 25%
39,419 25%
(128,632) 25%
10,076 25%
128,657 25%
9,894 25%
513,260 25%
5,246 25%
1,842 25%
57,060 25%
64,825 25%
2,839 25%
25%
739,341 25%
TOTAL REQUIREMENTS 8,097,333
NET (Resources - Requirements)
21% 32,389,321 32,545,005 155,684
Exp. %
22% ` 2,241,306
22% 1,184,729
35% b) 1,307,464
24% c) 1,710,801
23% 7,797,946
24% 665,705
20% d) 9,862,507
23% 215,135
24% 175,424
21% 1,275,636
23% ` e) 2,658,798
24% 242,780
25% 43,725
n/a 2,957,365
25% 25%
2,241,306
1,184,729
1,307,364
1,656,801
7,797,946
665,605
9,662,507
215,035
175,324
1,275,636
2,658,798
242,680
43,725
100
54,000
100
200,000
100
100
100
- 2,957,365
50,000 50,000
6,585,327 1,512,006 25% 20% 32,389,321 29,177,456 3,211,865
(3) 155,683 155,686 - 3,367,549 3,367,549
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriffs Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual 1 Variance
FY%[Coll. %
Revised
Budget
Year End
Projection
Variance
$ - $ 138,600 $ 138,600 100% n/a 'i $ - $ 138,600 $ 138,600
8,097,330 6,602,410 (1,494,920) 25% 20% 32,389,321 32,406,405 17,084
8,097,330 6,741,010 (1,356,320) 25% 21/ 32,389,321 32,545,005 155,684
Exp. %
Personnel 286,532 270,907 15,625 25% 24% 1,146,126 1,146,126
Materials & Services 205,670 220,371 (14,701) 25% 27% 822,680 822,680
Capital Outlay 68,125 870 67,255 25% o% 272,500 272,500
Total Sheriff's Services 560,327 492,148 68,179 2,241,306 2,241,306
Civil
Personnel 272,205 242,586 29,619 25% 22% 1,088,818 1,088,818
Materials & Services 16,045 14,178 1,867 25% 22% 64,179 64,179
Capital Outlay 7,933 - 7,933 25% 0% 31,732 31,732
Total Civil 296,183 256,764 39,419 1,184,729 1,184,729
Automotive/Communications
Personnel 96,362 82,545 13,817 25% 21% 385,449 385,449
Materials & Services 230,479 372,954 (142,475) 25% 40% 921,915 921,915
Capital Outlay 25 - 25 25% o%. 100 - 100
Total Automotive/Communications 326,866 455,499 (128,633) 1,307,464 1,307,364 100
Investigations/Evidence
Personnel 357,880 347,108 10,772 25% 24% 1,431,519 1,431,519
Materials & Services 63,821 70,516 (6,695) 25% 28% 255,282 201,282 54,000
Capital Outlay 6,000 - 6,000 25% 0%' 24,000 24,000 -
Tota Investigations/Evidence 427,701 417,624 10,077 1,710,801 1,656,801 54,000
Patrol/Civil/Comm Support
Personnel 1,729,139 1,628,947 100,192 25% 24% 6,916,557 6,916,557
Materials & Services 135,327 127,304 8,023 25% 24% 541,309 541,309
Capital Outlay 85,020 64,579 20,441 25% 19% 340,080 340,080 -
Total Patrol/Civil/Comm Supp 1,949,486 1,820,830 128,656 7,797,946 7,797,946
Records
Personnel 145,562 142,061 3,501 25% 24% 582,246 582,246
Materials & Services 20,840 14,471 6,369 25% 17% 83,359 83,359 -
Capital Outlay 25 25 25% 0% 100 - 100
Total Records 166,427 156,532 9,895 665,705 665,605 100
Adult Jail
Personnel 1,879,098 1,699,676 179,422 25% 23% 7,516,390 7,316,390 200,000
Materials & Services 341,279 246,052 - 95,227 25% 18% 1,365,117 1,365,117
Capital Outlay 245,250 6,639 238,611 25% 1% 981,000 981,000 -
Total Adult Jail 2,465,627 1,952,367 513,260 9,862,507 9,662,507 200,000
Court Security
Personnel 49,877 47,140 2,737 25% 24% . 199,506 199,506
Materials & Services 3,882 1,398 2,484 25% 9% 15,529 15,529
Capital Outlay 25 - 25 25% 0% 100 - 100
Total Transport/Court Security 53,784 48,538 5,246 215,135 215,035 100
Emergency Services
Personnel 39,633 39,250 383 25% 25%, 158,532 158,532
Materials & Services 4,198 2,764 1,434 25% 16% 16,792 16,792
Capital Outlay 25 25 25°/ 0% 100 - 100
Total Emergency Services 43,856 42,014 1,842 175,424 175,324 100
Special Services
Personnel 204,141 231,251 (27,110) 25% 28% 816,563 816,563
Materials & Services 43,232 30,598 12,634 25% 18% 172,928 172,928
Capital Outlay 71,536 - 71,536 25% 0% 286,145 286,145
Total Special Services 318,909 261,849 57,060 1,275,636 1,275,636
Regional Work Center
Personnel 542,880 554,826 (11,946) 25% 26% • 2,171,520 2,171,520
Materials & Services 113,820 45,049 68,771 25% 10°%° 455,278 455,278
Capital Outlay 8,000 - 8,000 25% 0% 32,000 32,000
Total Regional Work Center 664,700 599,875 64,825 2,658,798 2,658,798
Training
Personnel 48,348 42,184 6,164 25% 22% 193,391 193,391
Materials & Services 12,322 15,672 (3,350) 25% 32% 49,289 49,289
Capital Outlay 25 - 25 25% 0% 100 100
Total Training 60,695 57,856 2,839 242,780 242,680 100
Non -Departmental
Materials & Services 10,931 10,931 25% 25% 43,725 43,725
Transfers Out 12,500 12,500 - 25% 25% 50,000 50,000
Contingency 739,341 - 739,341 25% n/a 2,957,365 2,957,365
Total Non -Departmental 762,772 23,431 739,341 3,051,090 93,725 2,957,365
Total Requirements 8,097,333 6,585,327 1,512,006 25% 20%. 32,389,321 29,177,456 3,211,865
NET (Resources - Requirements)
(3) 155,683 155,686 - 3,367,549 3,367,549
Sheriff Notes
Statement of Financial Operating Data
Three Months Ended September 30, 2008
a) IGA with Countywide & Rural Law Enforcement Districts based on actual costs. 1st Quarter
expenditures are less than budgeted.
b) Automotive/Communications variance due to purchase of services and supplies for new car
preparation in Quarter 1.
c) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed.
d) Adult Jail variance due to delays in filling four positions: one Sergeant, two Correction
Deputies and one Maintenance Worker. In addition, expenditures for the control system
replacement project will be incurred later in the year. The delays in hiring will result in
expenditures Tess than budgeted for the year of approximately $200,000.
e) Work Center 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
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 25% n/a „". " $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 3,642,148 - (3,642,148) 25% 0% a) 14,568,591 14,568,591
Tax Revenues - Prior 67,363 245,393 178,030 25% 91% a) 269,452 269,452
Federal Grants 5,000 (5,000) 25% n/a 20,000 20,000
State Grant 11,289 17,063 5,774 25% 38% 45,156 45,156
Transp. of State Wards 1,250 - (1,250) 25% 0% 5,000 5,000
SB 1145 483,955 483,955 25% 25% _:''; 1,935,819 1,935,819
Des Cty Court Security 32,250 32,151 (99) 25% 25% " 129,000 129,000
Des Cty Juvenile Contract 6,000 904 (5,096) 25% 4%, 24,000 24,000
DC Fair & Expo Center - 5,415 5,415 25% n/a - 5,415 5,415
Inmate Commissary Fees 15,000 13,833 (1,167) 25% 23% ", ` 60,000 60,000
Work Center Work Crews 37,500 6,285 (31,215) 25% 4% b) 150,000 150,000
Concealed Handgun Classes 400 600 200 25% n/a 1,600 1,600
Soc Sec Incentive -Fed 1,000 2,400 1,400 25% 60% 4,000 4,000
Miscellaneous 125 482 357 25% 96% 500 500
Oregon Mentors - 214 214 25% n/a - 500 500
Medical Services Reimb 3,000 4,114 1,114 25% 34% 12,000 12,000
Restitution 263 147 (116) 25% 14% 1,050 1,050
Sheriff Fees 38,404 40,310 1,906 25% 26% 153,615 153,615
Interest 11,250 5,637 (5,613) 25% 13% 45,000 45,000
Interest on Unsegregated 900 346 (554) 25% 10% 3,600 3,600
Rentals 8,205 10,942 2,737 25% 33% 32,824 32,824 -
Donations - 48 48 25% n/a 48 48
Total Revenues 4,365,302 870,239 (3,495,063) 25% 5% 17,461,207 17,467,170 5,963
TOTAL RESOURCES
6,925,596 3,481,613 (3,443,983) 25% 17% _ . 20,021,501 20,078,544 57,043
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 5,005,376
Exp. %
3,679,905 1,325,471 25% 18% c) 20,021,501 20,021,501
TOTAL REQUIREMENTS 5,005,376 3,679,905 1,325,471 25% 18% 20,021,501 20,021,501
NET (Resources - Requirements) 1,920,220 (198,292) (2,118,512) 57,043 57,043
a) Approximately 85% of the property taxes are collected in October and November.
b) Timing of payments for work crews. Expect revenue to increase as work crews expand.
c) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted.
Year End
Budget
Projection
Variance ,
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 25% n/a „". " $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 3,642,148 - (3,642,148) 25% 0% a) 14,568,591 14,568,591
Tax Revenues - Prior 67,363 245,393 178,030 25% 91% a) 269,452 269,452
Federal Grants 5,000 (5,000) 25% n/a 20,000 20,000
State Grant 11,289 17,063 5,774 25% 38% 45,156 45,156
Transp. of State Wards 1,250 - (1,250) 25% 0% 5,000 5,000
SB 1145 483,955 483,955 25% 25% _:''; 1,935,819 1,935,819
Des Cty Court Security 32,250 32,151 (99) 25% 25% " 129,000 129,000
Des Cty Juvenile Contract 6,000 904 (5,096) 25% 4%, 24,000 24,000
DC Fair & Expo Center - 5,415 5,415 25% n/a - 5,415 5,415
Inmate Commissary Fees 15,000 13,833 (1,167) 25% 23% ", ` 60,000 60,000
Work Center Work Crews 37,500 6,285 (31,215) 25% 4% b) 150,000 150,000
Concealed Handgun Classes 400 600 200 25% n/a 1,600 1,600
Soc Sec Incentive -Fed 1,000 2,400 1,400 25% 60% 4,000 4,000
Miscellaneous 125 482 357 25% 96% 500 500
Oregon Mentors - 214 214 25% n/a - 500 500
Medical Services Reimb 3,000 4,114 1,114 25% 34% 12,000 12,000
Restitution 263 147 (116) 25% 14% 1,050 1,050
Sheriff Fees 38,404 40,310 1,906 25% 26% 153,615 153,615
Interest 11,250 5,637 (5,613) 25% 13% 45,000 45,000
Interest on Unsegregated 900 346 (554) 25% 10% 3,600 3,600
Rentals 8,205 10,942 2,737 25% 33% 32,824 32,824 -
Donations - 48 48 25% n/a 48 48
Total Revenues 4,365,302 870,239 (3,495,063) 25% 5% 17,461,207 17,467,170 5,963
TOTAL RESOURCES
6,925,596 3,481,613 (3,443,983) 25% 17% _ . 20,021,501 20,078,544 57,043
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 5,005,376
Exp. %
3,679,905 1,325,471 25% 18% c) 20,021,501 20,021,501
TOTAL REQUIREMENTS 5,005,376 3,679,905 1,325,471 25% 18% 20,021,501 20,021,501
NET (Resources - Requirements) 1,920,220 (198,292) (2,118,512) 57,043 57,043
a) Approximately 85% of the property taxes are collected in October and November.
b) Timing of payments for work crews. Expect revenue to increase as work crews expand.
c) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted.
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
Three Months Ended September 30, 2008
Year to Date
Budget Actual j Varian -c-] FY %
Coll. %
$1,169,561 $ 1,178,512 $ 8,951 25% n/a = $ 1,169,561 $1,178,512 $ 8,951
1,774,208 - (1,774,208) 25% 0%;a) 7,096,836 7,096,836
32,196 139,137 106,941 25% 108% a) 128,785 239,137 110,352
7,125 3,542 (3,583) 25% 12% 28,500 28,500
18,000 6,000 (12,000) 25% 8% 72,000 72,000
19,848 10,728 (9,120) 25% 14% 79,392 79,392
16,750 13,360 (3,390) 25% 20% 67,000 67,000
24,736 (24,736) 25% 0%, b) 98,944 98,944
27,500 27,500 25% 25% c) • 110,000 27,500 (82,500)
53,745 (53,745) 25% 0% d) 214,980 214,980
608,755 608,755 - 25% 25% 2,435,020 2,435,020
31,542 (31,542) 25% 0%,e) 126,167 126,167
98,314 100,004 1,690 25% 25% 393,255 393,255
688 - (688) 25% 0% 2,750 2,750
13,591 13,591 - 25% 25% 54,365 54,365
13,591 13,591 - 25% 25% 54,365 54,365
750 - (750) 25% 0% 3,000 3,000
6,500 1,316 (5,184) 25% 5% 26,000 26,000
1,500 1,975 475 25% 33% 6,000 6,000
625 2,175 1,550 25% n/a 2,500 2,500
1,250 1,663 413 25% n/a , '' 5,000 5,000
21250 29,272 8,022 25% 34% ` 85,000 85,000
18,750 18,200 (550) 25% 24% 75,000 75,000
7,500 (307) (7,807) 25% -1% 30,000 30,000
600 169 (431) 25% 7%S'': 2,400 2,400
4,000 4,000 25% n/a 4,000 4,000
250 295 45 25% 30%. 1,000 1,000
2,799,564 994,966 (1,804,598) 25% 9% = ,` 11,198,259 11,230,111 31,852
3,969,125 2,173,478 (1,795,647) 25% 18% 12,367,820 12,408,623 40,803
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 3,091,955
Exp. %
2,905,421 186,534 25% 23%`; f) 12,367,820 12,367,820
TOTAL REQUIREMENTS 3,091,955 2,905,421
NET (Resources - Requirements)
186,534 25% 23% 12,367,820 12,367,820
877,170 1731,943) (1,609,113) 40,803 40,803
a) Approximately 85% of the property taxes are collected in October and November.
b) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
c) Additional Byrne Grant revenue unlikely to be received this year.
d) Payment from Deschutes County (General Fund) will be made in June 2009.
e) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009.
f) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted.
Year End
Budget
Projection
Variance
$1,169,561 $ 1,178,512 $ 8,951 25% n/a = $ 1,169,561 $1,178,512 $ 8,951
1,774,208 - (1,774,208) 25% 0%;a) 7,096,836 7,096,836
32,196 139,137 106,941 25% 108% a) 128,785 239,137 110,352
7,125 3,542 (3,583) 25% 12% 28,500 28,500
18,000 6,000 (12,000) 25% 8% 72,000 72,000
19,848 10,728 (9,120) 25% 14% 79,392 79,392
16,750 13,360 (3,390) 25% 20% 67,000 67,000
24,736 (24,736) 25% 0%, b) 98,944 98,944
27,500 27,500 25% 25% c) • 110,000 27,500 (82,500)
53,745 (53,745) 25% 0% d) 214,980 214,980
608,755 608,755 - 25% 25% 2,435,020 2,435,020
31,542 (31,542) 25% 0%,e) 126,167 126,167
98,314 100,004 1,690 25% 25% 393,255 393,255
688 - (688) 25% 0% 2,750 2,750
13,591 13,591 - 25% 25% 54,365 54,365
13,591 13,591 - 25% 25% 54,365 54,365
750 - (750) 25% 0% 3,000 3,000
6,500 1,316 (5,184) 25% 5% 26,000 26,000
1,500 1,975 475 25% 33% 6,000 6,000
625 2,175 1,550 25% n/a 2,500 2,500
1,250 1,663 413 25% n/a , '' 5,000 5,000
21250 29,272 8,022 25% 34% ` 85,000 85,000
18,750 18,200 (550) 25% 24% 75,000 75,000
7,500 (307) (7,807) 25% -1% 30,000 30,000
600 169 (431) 25% 7%S'': 2,400 2,400
4,000 4,000 25% n/a 4,000 4,000
250 295 45 25% 30%. 1,000 1,000
2,799,564 994,966 (1,804,598) 25% 9% = ,` 11,198,259 11,230,111 31,852
3,969,125 2,173,478 (1,795,647) 25% 18% 12,367,820 12,408,623 40,803
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 3,091,955
Exp. %
2,905,421 186,534 25% 23%`; f) 12,367,820 12,367,820
TOTAL REQUIREMENTS 3,091,955 2,905,421
NET (Resources - Requirements)
186,534 25% 23% 12,367,820 12,367,820
877,170 1731,943) (1,609,113) 40,803 40,803
a) Approximately 85% of the property taxes are collected in October and November.
b) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
c) Additional Byrne Grant revenue unlikely to be received this year.
d) Payment from Deschutes County (General Fund) will be made in June 2009.
e) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009.
f) IGA with Sheriffs Office based on actual expenditures. 1st Quarter expenditures are less than budgeted.
HEALTH
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
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 1,000 114 (886) 25% 3% 4,000 4,000
State Grant 398,454 390,449 (8,005) 25% 24% 1,593,814 1,593,814
Child Dev & Rehab Center 8,684 - (8,684) 25% 0% :a) 34,737 34,737
State Miscellaneous 64,356 39,464 (24,892) 25% 15% :b) 257,425 257,425
STARS Foundation - 2,650 2,650 25% n/a 2,650 2,650
OMAP 67,500 69,149 1,649 25% 26% 270,000 270,000
Family Planning Exp Proj 118,750 70,074 (48,676) 25% 15% b) 475,000 475,000
Grants 18,008 18,008 25% n/a 18,008 18,008
Contract Payments/ESD 2,000 (2,000) 25% 0%, 8) , 8,000 8,000
Miscellaneous 50 50 25% n/a ; - 100 100
Patient Insurance Fees 22,863 31,649 8,786 25% 35% 91,450 91,450
Health Dept/Patient Fees 55,625 40,575 (15,050) 25% 18% 222,500 222,500
Vital Records -Birth 10,000 8,905 (1,095) 25% 22% "' 40,000 40,000
Vital Records -Death 23,500 25,505 2,005 25% 27% 94,000 94,000
Interest on Investments 9,500 7,951 (1,549) 25% 21% 38,000 38,000
Donations 2,275 1,996 (279) 25% 22% 9,100 9,100
Interfund Contract 31,561 7,273 (24,288) 25% 6% a)„ 126,242 129,878 3,636
Administrative Fee 6,750 6,750 - 25% 25% 27,000 27,000
Interfund Grant 25% n/a
Total Revenues 822,818 720,562 (102,256) 25% 22% 3,291,268 3,315,662 24,394
Transfers In -Reserve Fund 6,250 (6,250) 25% 0% 25,000 - (25,000)
Transfers In -General Fund 660,309 660,309 - 25% 25% 2,641,236 2,641,236
TOTAL RESOURCES 2,196,377 2,353,307 163,180 25% 35% 6,664,504 6,929,334 264,830
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %1
1,134,040 1,108,116 25,924 25% 24% 4,536,160 4,536,160
364,132 293,652 70,480 25% 20% 1,456,529 1,456,529
6,250 - 6,250 25% 0% 25,000 25,000
37,500 37,500 - 25% 25% 150,000 150,000
124,204 124,204 25% n/a 496,815
496,815
1,666,126 1,439,268 226,858 25% 22% 6,664,504 6,167,689 496,815
530,251 914,039 390,038
a) Payments received quarterly within 30 days of end of each quarter.
b) Payments are received one month in arrears.
761,645 761,645
RESOURCES:
Beg. Net Working Capital
Revenues
Marriage Licenses
MENTAL HEALTH
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Revised
Year to Date
Budget
Actual Variance
FY % CoII. %
Revised
Year End
Budget
Projection
Variance
$ 2,750,000 $ 2,695,308 $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692)
1,375 2,065 690 25% 38% 5,500 5,500
Divorce Filing Fees 31,250 32,616 1,366 25% 26% 125,000 125,000
Domestic Partnership Fee 500 35 (465) 25% n/a 2,000 2,000
Federal Grants 35,418 (12,815) (48,233) 25% -9%a) b) 141,673 229,184 87,511
State Grants 1,310,847 1,250,756 (60,091) 25% 24% 5,243,386 5,243,386
State Miscellaneous 44,929 15,330 (29,599) 25% 9% c) 179,716 179,716
Title 19 75,176 104,466 29,290 25% 35% 300,705 300,705
Liquor Revenue 26,500 12,219 (14,281) 25% 12% 106,000 106,000
School Districts 25,000 - (25,000) 25% 0% d) 100,000 70,000 (30,000)
Miscellaneous 21,950 3,825 (18,125) 25% 4% 87,800 87,800
Patient Insurance Fees 54,375 31,663 (22,712) 25% 15% 217,500 247,500 30,000
Patient Fees 2,875 2,353 (522) 25% 20% 11,500 11,500
Interest on Investments 18,250 25,534 7,284 25% 35% 73,000 73,000
Rentals 4,125 3,500 (625) 25% 21% 16,500 16,500
Donations 2,500 (2,500) 25% 0% 10,000 10,000
Interfund Contract 780 780 - 25% 25% 3,120 3,120
Administrative Fee 724,200 692,949 (31,251) 25% 24% "' 2,896,800 2,921,800 25,000
Crime Prevention Services 35,971 (35,971) 25% 0% `' 143,884 143,884
Total Revenues
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
2,416,021 2,165,276 (250,745) 25% 22% 9,664,084 9,776,595 112,511
387,725 387,725 25% 25% 1,550,899 1,550,899 -
113,456 126,706 13,250 25% 28% " 453,825 506,825 53,000
5,667,202 5,375,015 (292,187) 25% 37% 14,418,808 14,529,627 110,819
Exp. %,
2,090,824 1,957,649 133,175 25% 23% - 8,363,297 8,363,297
1,076,087 635,929 440,158 25% 15%' 4,304,348 4,304,348
25 25 25% 0% 100 100
37,500 37,500 25% 25% 150,000 150,000 -
400,266 400,266 25% n/a 1,601,063 1,601,063
3,604,702 2,631,078 973,624 25% 18% 14,418,808 12,817,645 1,601,163
2,062,500 2,743,937 681,437 - 1,711,982 1,711,982
a) Negative variance due to an adjustment for revenue accrued June 30, 2008.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
RESOURCES:
Beg. Net Working Capital
Revenues
Admin -Operations
Admin -GIS
Admin -Code Enforcement
Building Safety
Electrical
Contract Services
Env Health -On Site Prog
Env Health-Lic Facilities
Env Health - Drinking H2O
Planning -Current
Planning -Long Range
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance
FY
Coll. %
$ (2,777,224) $ (2,667,072) $ 110,152
8,813
1,250
77,125
430,425
113,781
133,000
182,425
171,288
19,242
345,369
151,449
(3,204)
568
63,100
352,107
88,417
74,838
94,831
63,329
15,358
254,213
94,411
(12,017)
(682)
(14,025)
(78,318)
(25,364)
(58,162)
(87,594)
(107,959)
(3,884)
(91,156)
(57,038)
Total Revenues 1,634,167 1,097,968
Trans In -CDD Reserve
Trans In -CDD Bldg/Elec
Trans In -CDD Gen Fund
Trans In -Newberry (297)
Trans In -Other
TOTAL RESOURCES
620,528
564,431
20,679
25
1,399,756
1,138,352
131,121
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)
Revenues
Expenditures
Net from Operations
62,606
607,659
78,857
61,484
282,577
91,463
106,189
85,887
135,653
22,014
20,719
272,489
159,588
220,945
1,100,125
520,599
67,979
55,511
266,421
64,935
90,156
72,650
126,061
19,836
18,401
224,126
121,979
100% 96% $ (2,777,224) $ (2,667,072) 110,152
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
-9% a)
11%; b)
20% c)
20% c)
19% c)
14% d)
13% c)
9% e)
20% d)
18% c)
16% c),,
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
18,000
3,500
235,000
1,300,000
345,000
275,000
360,000
685,150
76,967
1,010,000
475,000
(17,250)
(1,500)
(73,500)
(421,700)
(110,125)
(257,000)
(369,700)
(371,475)
(130,795)
(536,199) 25% 17% 6,536,662 4,783,617 (1,753,045)
779,228 25% 56% 2,482,111
573,921 25% 50% , `' 2,257,725
- 0% n/a _f); 0
110,442 0% 159% g) 82,714
(25) 0% 0% 100
1,037,519 25% 13% 8,582,088
87,060
10,878
5,973
16,156
26,528
16,033
13,237
9,592
2,178
2,318
48,363
37,609
220,945
Exp. %
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
21% h)
22% h)
23% h)
24% i)
18% 11)
21% h)
21%, h);
23% h)
23% h)
22% h)
21% 11)
19% h)
n/a
2,430,635
315,427
245,934
1,130,309
365,852
424,757
343,547
542,610
88,057
82,875
1,089,954
638,351
883,780
2,482,111
2,257,725 -
200,000 200,000
131,121 48,407
(100)
7,187,502 (1,394,586)
2,255,752
249,186
235,000
1,176,165
240,165
185,862
324,000
510,000
83,000
78,000
858,085
565,000
174,883
66,241
10,934
(45,856)
125,687
238,895
19,547
32,610
5,057
4,875
231,869
73,351
883,780
2,145,524 1,648,654 496,870 25% 19% 8,582,088 6,760,215 1,821,873
(2,082,918) (548,529) 1,534,389
1,097,968
1,648,654
(550,686)
427,287 427,287
4,783,617
6,760,215
(1,976,598)
a) Revenue is low in relation to budget due reduced Addressing Fee, Road Access permits, and interest.
b) Payments for custom GIS work are received as work is requested.
c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget.
d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget.
e) Revenue is received primarily in January and February after license renewal statements are mailed out.
f) A transfer from the General Fund will begin in November.
g) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
i) Expenses increased due to the shift of staffing from Contract Services and Electrical to Building Safety.
Year End
Budget
Projection
Variance
100% 96% $ (2,777,224) $ (2,667,072) 110,152
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
-9% a)
11%; b)
20% c)
20% c)
19% c)
14% d)
13% c)
9% e)
20% d)
18% c)
16% c),,
35,250
5,000
308,500
1,721,700
455,125
532,000
729,700
685,150
76,967
1,381,475
605,795
18,000
3,500
235,000
1,300,000
345,000
275,000
360,000
685,150
76,967
1,010,000
475,000
(17,250)
(1,500)
(73,500)
(421,700)
(110,125)
(257,000)
(369,700)
(371,475)
(130,795)
(536,199) 25% 17% 6,536,662 4,783,617 (1,753,045)
779,228 25% 56% 2,482,111
573,921 25% 50% , `' 2,257,725
- 0% n/a _f); 0
110,442 0% 159% g) 82,714
(25) 0% 0% 100
1,037,519 25% 13% 8,582,088
87,060
10,878
5,973
16,156
26,528
16,033
13,237
9,592
2,178
2,318
48,363
37,609
220,945
Exp. %
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
21% h)
22% h)
23% h)
24% i)
18% 11)
21% h)
21%, h);
23% h)
23% h)
22% h)
21% 11)
19% h)
n/a
2,430,635
315,427
245,934
1,130,309
365,852
424,757
343,547
542,610
88,057
82,875
1,089,954
638,351
883,780
2,482,111
2,257,725 -
200,000 200,000
131,121 48,407
(100)
7,187,502 (1,394,586)
2,255,752
249,186
235,000
1,176,165
240,165
185,862
324,000
510,000
83,000
78,000
858,085
565,000
174,883
66,241
10,934
(45,856)
125,687
238,895
19,547
32,610
5,057
4,875
231,869
73,351
883,780
2,145,524 1,648,654 496,870 25% 19% 8,582,088 6,760,215 1,821,873
(2,082,918) (548,529) 1,534,389
1,097,968
1,648,654
(550,686)
427,287 427,287
4,783,617
6,760,215
(1,976,598)
a) Revenue is low in relation to budget due reduced Addressing Fee, Road Access permits, and interest.
b) Payments for custom GIS work are received as work is requested.
c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget.
d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget.
e) Revenue is received primarily in January and February after license renewal statements are mailed out.
f) A transfer from the General Fund will begin in November.
g) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
i) Expenses increased due to the shift of staffing from Contract Services and Electrical to Building Safety.
RESOURCES:
Beg. Net Working Capital
Revenues
System Development Ch
Mineral Lease Royalties
Forest Receipts
State Grant
Motor Vehicle Revenue
City of Bend
City of Redmond
City of Sisters
City of La Pine
Miscellaneous
Road Vacations
Interest on Investments
Donations
Interfund Contract
Equipment Repairs
Vehicle Repairs
LID Construction
Vegetation Management
Inter -fund: Forester
Car Washes
Sale of Eqp & Material
Sale of Public Lands
Total Revenues
Trans In - CDD
Trans In - Solid Waste
Trans In -Road Imp Res
ROAD
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
_ Variance
FY %
Coll. %
$ 6,108,195
5,000
1,250
125,000
422,327
2,125,000
62,500
100,000
12,500
10,000
250
31,250
610
217,500
75,000
25,000
21,250
23,750
5,500
875
168,750
50
$ 6,392,830
284,635 100% 105% ` . $ 6,108,195 $ 6,392,830 $ 284,635
1,386 (3,614)
2,246 996
(125,000)
36,415
(310,057)
(62,500)
(100,000)
(12,500)
11,103 11,103
6,075 (3,925)
(250)
58,191 26,941
(610)
(217,500)
45,179 (29,821)
(25,000)
(21,250)
(23,750)
(5,500)
(875)
(18,971)
(50)
458,742
1,814,943
149,779
3,433,362
6,498
215,368
1,460
2,547,644 (885,718)
(6,498)
(1,460)
215,368
TOTAL RESOURCES 9,764,883
REQUIREMENTS:
Expenditures
Personal Services 1,406,768
Materials and Services 1,903,978
Capital Outlay 1,356,391
Transfers Out 75,000
Contingency 441,598
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
7%
n/a..
0% a)
27%
21%
0% c)
0% C)
0% c)�
n/a C)
15%
0%
47%
0%
0% d)
15% e)
0% 4)
0% d);
0% ' d)
0% 4)
n/a ' e)
22% e)
0%
19%
b!
0%
25% f)
0%
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
40,000
1,000
125,000
2,440
870,000
300,000
100,000
85,000
95,000
22,000
3,500
675,000
200
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
20,000
40,000
1,000
125,000
2,440
870,000
300,000
100,000
85,000
95,000
22,000
3,500
675,000
200
20,000
13,733,446 13,753,446 20,000
25,990
861,470
5,841
25,990
861,470
5,841
9,155,842 (609,041) 25% 47% 20,734,942 21,039,577 304,635
1,403,338
1,484,700
3,430
419,278
1,356,391
75,000
441,598
Exp. °%
25% 25% 5,627,071
25% 19% g) 7,615,913
25% 0% g) 5,425,565
25% 0% - 300,000
25% n/a 1,766,393
5,627,071
7,615,913
5,425,565
300,000
- 1,736,393
TOTAL REQUIREMENTS 5,183,735 2,888,038 2,295,697 25% 14% 20,734,942 18,968,549 1,7 i6,393
NET (Resources - Requirements)
4,581,148 6,267,804 1,686,656
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
2,071,028 2,0 1,028
Year End
Budget
Projection
Variance
284,635 100% 105% ` . $ 6,108,195 $ 6,392,830 $ 284,635
1,386 (3,614)
2,246 996
(125,000)
36,415
(310,057)
(62,500)
(100,000)
(12,500)
11,103 11,103
6,075 (3,925)
(250)
58,191 26,941
(610)
(217,500)
45,179 (29,821)
(25,000)
(21,250)
(23,750)
(5,500)
(875)
(18,971)
(50)
458,742
1,814,943
149,779
3,433,362
6,498
215,368
1,460
2,547,644 (885,718)
(6,498)
(1,460)
215,368
TOTAL RESOURCES 9,764,883
REQUIREMENTS:
Expenditures
Personal Services 1,406,768
Materials and Services 1,903,978
Capital Outlay 1,356,391
Transfers Out 75,000
Contingency 441,598
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
7%
n/a..
0% a)
27%
21%
0% c)
0% C)
0% c)�
n/a C)
15%
0%
47%
0%
0% d)
15% e)
0% 4)
0% d);
0% ' d)
0% 4)
n/a ' e)
22% e)
0%
19%
b!
0%
25% f)
0%
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
40,000
1,000
125,000
2,440
870,000
300,000
100,000
85,000
95,000
22,000
3,500
675,000
200
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
20,000
40,000
1,000
125,000
2,440
870,000
300,000
100,000
85,000
95,000
22,000
3,500
675,000
200
20,000
13,733,446 13,753,446 20,000
25,990
861,470
5,841
25,990
861,470
5,841
9,155,842 (609,041) 25% 47% 20,734,942 21,039,577 304,635
1,403,338
1,484,700
3,430
419,278
1,356,391
75,000
441,598
Exp. °%
25% 25% 5,627,071
25% 19% g) 7,615,913
25% 0% g) 5,425,565
25% 0% - 300,000
25% n/a 1,766,393
5,627,071
7,615,913
5,425,565
300,000
- 1,736,393
TOTAL REQUIREMENTS 5,183,735 2,888,038 2,295,697 25% 14% 20,734,942 18,968,549 1,7 i6,393
NET (Resources - Requirements)
4,581,148 6,267,804 1,686,656
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
2,071,028 2,0 1,028
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Three Months Ended September 30, 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 8,223 20,157 11,934 25% 61% 32,890 32,890
SB 1145 725,986 725,932 (54) 25% 25% 2,903,945 2,903,945
Probation Work Crew Fees 8,500 12,350 3,850 25% 36% 34,000 34,000
Miscellaneous 1,250 1,070 (180) 25% 21% 5,000 5,000
Electronic Monitoring Fee 27,500 39,747 12,247 25% 36% 110,000 110,000
Probation Superv. Fees 62,500 68,641 6,141 25% 27% 250,000 250,000
Interest on Investments 7,041 9,693 2,652 25% 34% 28,165 28,165
Drug Court- Byrne 12,500 (12,500) 25% 0% a) 50,000 50,000
Total Revenues 853,500 877,590 24,090 25% 26% - 3,414,000 3,414,000
Transfers In -General Fund 39,270 39,269 (1) 25% 25% 157,078 157,078
Transfers In -Video Lottery 26,500 26,500 - 25% 25% 106,000 106,000
Transfers In -Sheriff 12,500 12,500 - 25% 25% 50,000 50,000
TOTAL RESOURCES 1,594,914 1,656,766 61,852 25% 38% 4,390,222 4,427,985 37,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
799,112 729,013 70,099 25% 23% 3,196,449 3,196,449
173,065 160,447 12,618 25% 23% 692,259 692,259 -
25 25 25% 0% 100 100
125,354 125,354 25% n/a 501,414 501,414
TOTAL REQUIREMENTS 1,097,556 889,460 208,096 25% 20% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
497,358 767,306 269,948
a) Byrne grant funds will be received at the end of each quarter.
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 8,223 20,157 11,934 25% 61% 32,890 32,890
SB 1145 725,986 725,932 (54) 25% 25% 2,903,945 2,903,945
Probation Work Crew Fees 8,500 12,350 3,850 25% 36% 34,000 34,000
Miscellaneous 1,250 1,070 (180) 25% 21% 5,000 5,000
Electronic Monitoring Fee 27,500 39,747 12,247 25% 36% 110,000 110,000
Probation Superv. Fees 62,500 68,641 6,141 25% 27% 250,000 250,000
Interest on Investments 7,041 9,693 2,652 25% 34% 28,165 28,165
Drug Court- Byrne 12,500 (12,500) 25% 0% a) 50,000 50,000
Total Revenues 853,500 877,590 24,090 25% 26% - 3,414,000 3,414,000
Transfers In -General Fund 39,270 39,269 (1) 25% 25% 157,078 157,078
Transfers In -Video Lottery 26,500 26,500 - 25% 25% 106,000 106,000
Transfers In -Sheriff 12,500 12,500 - 25% 25% 50,000 50,000
TOTAL RESOURCES 1,594,914 1,656,766 61,852 25% 38% 4,390,222 4,427,985 37,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
799,112 729,013 70,099 25% 23% 3,196,449 3,196,449
173,065 160,447 12,618 25% 23% 692,259 692,259 -
25 25 25% 0% 100 100
125,354 125,354 25% n/a 501,414 501,414
TOTAL REQUIREMENTS 1,097,556 889,460 208,096 25% 20% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
497,358 767,306 269,948
a) Byrne grant funds will be received at the end of each quarter.
539,277 539,277
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget , Actual
Variance
FY %
CoII.
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% ` $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 59,194 46,738 (12,456) 25% 20% 236,775 310,560 73,785
Title IV - Family Sup/Pres 9,413 15,003 5,590 25% 40% a) ' 37,652 40,982 3,330
HealthyStart Medicaid 32,500 23,655 (8,845) 25% 18% 130,000 130,000
Child Care Block Grant 18,915 8,719 (10,196) 25% 12% a) 75,661 87,779 12,118
Level 7 Services 43,798 80,348 36,550 25% 46% a) 175,193 201,546 26,353
Juvenile Crime Prevention 99,263 74,121(25,142) 25% 19% a) 397,050 471,171 74,121
State Prevention Funds 34,375 21,875(12,500) 25% 16%-f)g) 137,500 187,499 49,999
HealthyStart /R -S -G 91,504 357,117 265,613 25% 98% b) 366,017 357,117 (8,900)
OCCF Grant 184,824 729,986 545,162 25% 99% ; 739,295 739,295
Miscellaneous 2,000 1,926 (74) 25% 24% 8,000 8,000
Court Fines & Fees 6,000 13,993 7,993 25% 58%"c)g) 24,000 75,000 51,000
Interest on Investments 6,250 7,515 1,265 25% 30% d) 25,000 40,000 15,000
Grants -Private 2,500 (2,500) 25% 0% e) 10,000 5,000 (5,000)
Total Revenues 590,536 1,380,996 790,460 25% 58% 2,362,143 2,653,949 291,806
Trans from General Fund
Trans from GF -Other
Total Transfers In
87,824 87,824
1,723 1,723
89,547 89,547
25% 25% 351,295 351,295
25% 25% 6,891 6,891
25% 25% 358,186 358,186
TOTAL RESOURCES 1,251,118 2,002,730 751,612 25% 61%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
3,291,364 3,544,322 252,958
142,036 122,295 19,741 25% 22% 568,142 568,142
570,853 81,354 489,499 25% 4% g)h) 2,283,412 2,514,177 (230,765)
25 25 25% 0% 100 - 100
109,928 109,928 25% n/a 439,710 - 439,710
TOTAL REQUIREMENTS 822,842 203,649 619,193 25% 6% 3,291,364 3,082,319 209,045
NET (Resources - Requirements) 428,276 1,799,081 1,370,805 462,003 462,003
a) FY 2008 revenues received and reported in FY 2009.
b) Projection reduced by Medicaid match reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be less.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766.
Year End
Budget
Projection
Variance
Trans from General Fund
Trans from GF -Other
Total Transfers In
87,824 87,824
1,723 1,723
89,547 89,547
25% 25% 351,295 351,295
25% 25% 6,891 6,891
25% 25% 358,186 358,186
TOTAL RESOURCES 1,251,118 2,002,730 751,612 25% 61%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
3,291,364 3,544,322 252,958
142,036 122,295 19,741 25% 22% 568,142 568,142
570,853 81,354 489,499 25% 4% g)h) 2,283,412 2,514,177 (230,765)
25 25 25% 0% 100 - 100
109,928 109,928 25% n/a 439,710 - 439,710
TOTAL REQUIREMENTS 822,842 203,649 619,193 25% 6% 3,291,364 3,082,319 209,045
NET (Resources - Requirements) 428,276 1,799,081 1,370,805 462,003 462,003
a) FY 2008 revenues received and reported in FY 2009.
b) Projection reduced by Medicaid match reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be less.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766.
SOLID WASTE
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance
FY °/J CoII. %
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 11,500 (11,500) 25% 0% a): 46,000 46,000
Miscellaneous 8,750 8,203 (547) 25% 23% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 25% N/A b) 15,938 15,938
Franchise 3% Fees 50,000 (50,000) 25% 0% c 200,000 200,000
Commercial Disp. Fees 418,679 401,374 (17,305) 25% 24% 1,674,716 1,674,716
Private Disposal Fees 391,929 416,903 24,974 25% 27% . 1,567,714 1,567,714
Franchise Disposal Fees 1,206,602 1,170,504 (36,098) 25% 24% ;'° 4,826,406 4,826,406
Yard Debris 17,562 25,401 7,839 25% 36% d) 70,249 70,249
Special Waste 7,500 830 (6,670) 25% 3% e) 30,000 30,000
Interest 25,000 15,564 (9,436) 25% 16% 100,000 100,000
Sale of Equip & Material 12,500 35,314 22,814 25% 71% f) ; 50,000 50,000
Total Revenues
2,150,022 2,090,031 (59,991) 25% 24% 8,600,085 8,616,023 15,938
TOTAL RESOURCES 3,371,186 3,344,884 (26,302) 25% 34% 9,821,249 9,870,876 49,627
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
453,749 441,798 11,951 25% 24% 1,814,996 1,814,996
1,101,914 894,777 207,137 25% 20% g) 4,407,657 4,407,657
242,947 242,947 25% 0% ._ 971,788 971,788
56,125 56,125 25% 0% h) ; 224,500 224,500
465,368 215,368 250,000 25% 12% i) ; 1,861,470 1,861,470
135,210 135,210 25% n/a 540,838 - 540,838
TOTAL REQUIREMENTS 2,455,313 1,551,943 903,370 25% 16% 9,821,249 9,280,411 540,838
NET (Resources - Requirements) 915,873 1,792,941 877,068 590,465 590,465
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Seasonal collection of yard debris - will even out over the winter.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, Targe budget items cause this number to fluctuate.
h) No capital items purchased yet.
i) Transfers are done twice a year - Dec and June.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 11,500 (11,500) 25% 0% a): 46,000 46,000
Miscellaneous 8,750 8,203 (547) 25% 23% 35,000 35,000
Refunds/Reimbursements 15,938 15,938 25% N/A b) 15,938 15,938
Franchise 3% Fees 50,000 (50,000) 25% 0% c 200,000 200,000
Commercial Disp. Fees 418,679 401,374 (17,305) 25% 24% 1,674,716 1,674,716
Private Disposal Fees 391,929 416,903 24,974 25% 27% . 1,567,714 1,567,714
Franchise Disposal Fees 1,206,602 1,170,504 (36,098) 25% 24% ;'° 4,826,406 4,826,406
Yard Debris 17,562 25,401 7,839 25% 36% d) 70,249 70,249
Special Waste 7,500 830 (6,670) 25% 3% e) 30,000 30,000
Interest 25,000 15,564 (9,436) 25% 16% 100,000 100,000
Sale of Equip & Material 12,500 35,314 22,814 25% 71% f) ; 50,000 50,000
Total Revenues
2,150,022 2,090,031 (59,991) 25% 24% 8,600,085 8,616,023 15,938
TOTAL RESOURCES 3,371,186 3,344,884 (26,302) 25% 34% 9,821,249 9,870,876 49,627
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
453,749 441,798 11,951 25% 24% 1,814,996 1,814,996
1,101,914 894,777 207,137 25% 20% g) 4,407,657 4,407,657
242,947 242,947 25% 0% ._ 971,788 971,788
56,125 56,125 25% 0% h) ; 224,500 224,500
465,368 215,368 250,000 25% 12% i) ; 1,861,470 1,861,470
135,210 135,210 25% n/a 540,838 - 540,838
TOTAL REQUIREMENTS 2,455,313 1,551,943 903,370 25% 16% 9,821,249 9,280,411 540,838
NET (Resources - Requirements) 915,873 1,792,941 877,068 590,465 590,465
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Seasonal collection of yard debris - will even out over the winter.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, Targe budget items cause this number to fluctuate.
h) No capital items purchased yet.
i) Transfers are done twice a year - Dec and June.
RESOURCES:
Beginning Net Working Capital
Revenues
Inter -fund Charges:
Risk Management
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Budget _
Year to Date
Actual -1 Variance
% of FY
% Coll.
$2,500,000
$2,549,708
$49,708 100% 102% '; $2,500,000 $2,549,708
$49,708
General Liability 100,478 100,476 (2) 25% 25% 401,910 401,910 -
Property Damage 71,574 71,574 1 25% 25%. 286,294 286,294
Vehicle 44,835 44,835 1 25% 25% 179,338 179,338
Workers' Compensation 241,327 252,111 10,784 25% 26%, .: 965,309 965,309
Unemployment 37,931 40,128 2,197 25% 26% 151,725 151,725 -
ClaimsReimb-Workers'Compensation 750 27,968 27,218 25% 932% 3,000 3,000 -
Claims Reimb-Gen Liab/Property 5,000 38 (4,962) 25% 0% 20,000 20,000
Process Fee-Events/Parades 75 105 30 25% n/a 300 300
Miscellaneous 1,250 - (1,250) 25% 0% 5,000 5,000
Skid Car Training 6,250 1,120 (5,130) 25% 4% 25,000 25,000
Interest on Investments 12,500 22,624 10,124 25% 45% 50,000 50,000
TOTAL REVENUES 521,969 560,979 39,010 25% 27% 2,087,876 2,087,876
Transfers In -PERS Reserve 25 (25) 25% 0% 100 (100)
TOTAL RESOURCES 3,021,994 3,110,687 88,693 25% 68% ' 4,587,976 4,637,584 49,608
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
% Ex
Settlement / Benefit 2,757
Defense 1,050
Professional Service
Insurance
Loss Prevention 100
Repair / Replacement
Miscellaneous
Total General Liability 325,000 3,907 325,000 25% 0% a) 1,300,000 1,100,000 200,000
PROPERTY DAMAGE
Insurance
Repair / Replacement 2,607
Total Property Damage 83,750 2,607 83,750 25% 1% b) 335,000 300,000 35,000
VEHICLE
Professional Service 346
Repair / Replacement 9,360
Insurance 421
Loss Prevention 198
Total Vehicle 40,000 10,325 40,000 25% 6% 160,000 150,000 10,000
WORKERS' COMPENSATION
Settlement / Benefit 229,049
Defense
Insurance
Loss Prevention 344
Miscellaneous -
Workers' Comp Losses 55,401
Total Workers' Compensation 178,750 284,794 178,750 25% 40% c) 715,000 750,000 (35,000)
UNEMPLOYMENT - Settlement / Benefits 16,250 16,250 25% 0% d) 65,000 85,000 (20,000)
Total Direct Insurance Costs 643,750 301,632 643,750 25% 12% ' 2,575,000 2,385,000 190,000
Insurance Administration:
Personal Services 90,289 72,968 17,321 25% 20% ; : 361,157 361,157
Materials & Service 48,001 35,359 12,642 25% 18% 192,004 192,004
Capital Outlay 25 25 25% 0% 100 - 100
Total Insurance Administration 138,315 108,327 29,989 25% 20% 553,261 553,161 100
Contingency 364,929 364,929 25% n/a 1,459,715 1 459,715
TOTAL APPROPRIATIONS/EXPENDITURES 1,146,994 409,959 1,038,667 25% 9% 4,587,976 2,938,161 1 349,815
NET 1,875,000 2,700,728 1,127,360 1,699,423 1,599,423
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and upcoming insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures; offset by upcoming property insurance premium.
c) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
d) Year end projection is higher than budget due to settlement/closing of $140,000 claim.
Year End
Budget
Projection
Variance
$49,708 100% 102% '; $2,500,000 $2,549,708
$49,708
General Liability 100,478 100,476 (2) 25% 25% 401,910 401,910 -
Property Damage 71,574 71,574 1 25% 25%. 286,294 286,294
Vehicle 44,835 44,835 1 25% 25% 179,338 179,338
Workers' Compensation 241,327 252,111 10,784 25% 26%, .: 965,309 965,309
Unemployment 37,931 40,128 2,197 25% 26% 151,725 151,725 -
ClaimsReimb-Workers'Compensation 750 27,968 27,218 25% 932% 3,000 3,000 -
Claims Reimb-Gen Liab/Property 5,000 38 (4,962) 25% 0% 20,000 20,000
Process Fee-Events/Parades 75 105 30 25% n/a 300 300
Miscellaneous 1,250 - (1,250) 25% 0% 5,000 5,000
Skid Car Training 6,250 1,120 (5,130) 25% 4% 25,000 25,000
Interest on Investments 12,500 22,624 10,124 25% 45% 50,000 50,000
TOTAL REVENUES 521,969 560,979 39,010 25% 27% 2,087,876 2,087,876
Transfers In -PERS Reserve 25 (25) 25% 0% 100 (100)
TOTAL RESOURCES 3,021,994 3,110,687 88,693 25% 68% ' 4,587,976 4,637,584 49,608
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
% Ex
Settlement / Benefit 2,757
Defense 1,050
Professional Service
Insurance
Loss Prevention 100
Repair / Replacement
Miscellaneous
Total General Liability 325,000 3,907 325,000 25% 0% a) 1,300,000 1,100,000 200,000
PROPERTY DAMAGE
Insurance
Repair / Replacement 2,607
Total Property Damage 83,750 2,607 83,750 25% 1% b) 335,000 300,000 35,000
VEHICLE
Professional Service 346
Repair / Replacement 9,360
Insurance 421
Loss Prevention 198
Total Vehicle 40,000 10,325 40,000 25% 6% 160,000 150,000 10,000
WORKERS' COMPENSATION
Settlement / Benefit 229,049
Defense
Insurance
Loss Prevention 344
Miscellaneous -
Workers' Comp Losses 55,401
Total Workers' Compensation 178,750 284,794 178,750 25% 40% c) 715,000 750,000 (35,000)
UNEMPLOYMENT - Settlement / Benefits 16,250 16,250 25% 0% d) 65,000 85,000 (20,000)
Total Direct Insurance Costs 643,750 301,632 643,750 25% 12% ' 2,575,000 2,385,000 190,000
Insurance Administration:
Personal Services 90,289 72,968 17,321 25% 20% ; : 361,157 361,157
Materials & Service 48,001 35,359 12,642 25% 18% 192,004 192,004
Capital Outlay 25 25 25% 0% 100 - 100
Total Insurance Administration 138,315 108,327 29,989 25% 20% 553,261 553,161 100
Contingency 364,929 364,929 25% n/a 1,459,715 1 459,715
TOTAL APPROPRIATIONS/EXPENDITURES 1,146,994 409,959 1,038,667 25% 9% 4,587,976 2,938,161 1 349,815
NET 1,875,000 2,700,728 1,127,360 1,699,423 1,599,423
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and upcoming insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures; offset by upcoming property insurance premium.
c) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
d) Year end projection is higher than budget due to settlement/closing of $140,000 claim.
Health Benefits Trust
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date Revised Year End
Budget
Actual Variance FY % Coll. % Budget 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 3,119,325 3,198,292 78,967 25% 26% .a) 12,477,300 12,788,810 311,510
P/T Emp - Add'I Prem 32,750 14,418 (18,332) 25% 11% b) ` 131,000 56,000 (75,000)
Employee Prem Contribution 89,967 86,170 (3,797) 25% 24% 359,866 359,866
COIC 200,000 288,949 88,949 25% 36% 800,000 1,000,000 200,000
Retiree / COBRA Co -Pay 100,000 154,732 54,732 25% 39% 400,000 500,000 100,000
Medical Services Reimb 0 11,986 11,986 25% n/a 11,986 11,986
Prescription Rebates 5,739 5,739 25% n/a 5,739 5,739
Interest 93,750 126,083 32,333 25% 34% 375,000 450,000 75,000
Total Revenues 3,635,792 3,886,369 250,578 25% 27% 14,543,166 15,172,401 629,235
TOTAL RESOURCES 17,635,792 18,748,787 1,112,996 92% 66% 28,543,166 30,034,819 1,491,653
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
TOTAL REQUIREMENTS
28,429 27,021
Exp. %
1,408 25% 24% -+ 113,715 113,715
750 576 174 25% 19% 3,000 3,000 -
2,948,163 2,208,616 739,546 25% 19%; c) 11,792,650 8,834,465 2,958,185
402,279 343,950 58,330 25% 21% c) 1,609,117 1,375,798 233,319
(10,891) 10,891 25% n/a (10,891) 10,891
89,378 91,092 (1,714) 25% 25% `- 357,511 357,511
16,000 63,337 (47,337) 25% 99% d) 64,000 133,337 (69,337)
68,026 66,976 1,050 25% 25% 272,102 272,102 -
11,769 8,664 3,105 25% 18% 47,077 47,077 -
10,700 12,312 (1,612) 25% 29% 42,800 42,800
2,000 1,987 13 25% 25% 8,000 8,000
500 500 25% 0% 2,000 2,000
3,791 5,834 (2,043) 25% 38% 15,163 15,163
3,553,355 2,792,454 760,901 25% 20% 14,213,420 11,080,362 3,133,058
- - 25% 0% 100 - 100
3,553,983 3,553,983 25% 0%' 14,215,931 - 14,215,931
7,135,767 2,819,474 4,316,292 25% 10% 28,543,166 11,194,077 17,349,089
NET (Resources - Requirements) • 10,500,025 15,929,313 5,429,288 - 18,840,742 18,840,742
a) Projection is the amount budgeted for FY 2009, as amended, as HBT payments in the operating funds.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 13 weeks of claims paid.
d) State Assessment is paid in August and February. February is estimated to be $70,000
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance
% of FY
Coll. J
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 1,494,262 - (1,494,262) 25% 0% a) 5,977,048 5,977,048
Property Taxes - Prior 14,163 51,333 37,170 25% 91% 56,650 56,650
State Reimbursement 5,500 10,287 4,787 25% 47% 'b); 22,000 22,000
Telephone User Tax 201,272 215,464 14,192 25% 27% 805,089 805,089
Data Network Reimb. 8,500 - (8,500) 25% 0% c) 34,000 34,000
Jefferson County 5,496 4,674 (822) 25% 21% 21,985 21,985
User Fee 8,375 17,273 8,898 25% 52% 33,500 33,500
Contract Payments 17,500 - (17,500) 25% 0% c) 70,000 70,000
Miscellaneous 2,063 1,901 (162) 25% 23% 8,250 8,250
Interest 12,500 20,923 8,423 25% 42% 50,000 50,000
Interest on Unsegregated Tax 325 59 (266) 25% 5% 1,300 1,300
Total Revenues 1,769,956 321,914 (1,448,042) 25% 5% _ 7,079,822 7,079,822
TOTAL RESOURCES 4,163,073 3,028,646 (1,134,427) 25% 32% 9,472,939 9,786,554 313,615
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
% Exp.
932,006 826,733 105,273 25% 22% 3,728,025 3,728,025
221,557 171,084 50,473 25% 19% 886,229 886,229
60,000 60,000 25% 0% 240,000 240,000
33,000 33,000 25% 0% 132,000 132,000
32,500 32,500 25% 0% 130,000 130,000
1,089,171 1,089,171 25% n/a 4,356,685 - 4,356,685
TOTAL REQUIREMENTS 2,368,234 997,817 1,370,417 25% 11% 9,472,939 5,116,254 4,356,685
NET (Resources - Requirements) 1,794,839 2,030,829 235,990 - 4,670,300 4,670,300
a) Approximately 85% of the property taxes are collected in October and November.
b) September payment is pending
c) Agencies billed in September.
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Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Budget
Actual
Variance
FY °A,
Coll. %
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
Receipts:
Security & Traffic Reimb 3,000 - (3,000) 25% 0% 35,000 32,000 (3,000)
Miscellaneous - 2,885 2,885 25% 72% 4,000 6,885 2,885
Vending Machines 1,500 298 (1,202) 25% 5% 6,000 4,798 (1,202)
Telephone Fees -Events 140 140 25% 3% 5,000 5,140 140
Special Events Revenues 122,000 62,095 (59,905) 25% 10% 610,000 550,095 (59,905)
Interest 1,998 1,248 (750) 25% 16% 8,000 7,250 (750)
Parking Fees - 25% o% 4,000 4,000
Storage 25% 0% 67,000 67,000
Camping at F & E - 25% 0% 15,000 15,000
Horse Stall Rental - 566 566 25% 1% 55,000 55,566 566
Concession % - Food 13,500 15,118 1,618 25% 5% 280,000 281,618 1,618
Rights (Signage, etc.) 17,000 11,000 (6,000) 25% 12% 95,000 89,000 (6,000)
Interfund Contract - 25% 0% 45,000 45,000
Video Lottery 10,000 - (10,000) 25% 0% 10,000 10,000
Total Receipts 168,998 93,350 (74,331) 25% 8% 1,239,000 1,173,352 (65,648)
Transfers In 82,588 82,588 - 25% 13% 633,203 633,203
TOTAL RESOURCES 401,586 318,408 (81,861) 25% 16% 2,022,203 1,949,025 (73,178)
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
211,500 202,423 9,077 25% 24% 846,075 836,998 9,077
193,866 121,766 72,100 25% 16% 775,739 724,873 50,866
25% 0% 85,064 85,064
- 25% 0% 45,000 45,000
- 25% 0% 78,000 78,000
- 25% n/a 192,325 192,325
TOTAL REQUIREMENTS 405,366 324,189 81,177 25% 16% 2,022,203 1,769,935 252,268
NET (Resources - Requirements)
(3,780) (5,781) (684) - 179,090 179,090
Accrued Revenue (Accounts Receivable):
Current Month Events 12,810
Prior Months 6,624
Total Accounts Receivable 19,434
Deposits Received for Future Events:
FY 2009:
October 28,174
November 9,231
December 575
January 600
February 1,900
March 7,750
April 5,252
May 2,250
June 1,800
FY 2010 7,950
FY 2011 & Beyond 34,700
TOTAL 100,182
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
September 2008
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital $
Receipts:
$
$
Security & Traffic Reimb 3,000 (3,000)
Miscellaneous - 2,400 2,400
Vending Machines 1,500 (1,500)
Telephone Fees - Events - 140 140
Special Events Revenues 72,000 30,830 (41,170)
Interest 666 268 (398)
Parking Fees -
Storage -
Camping at F & E - -
Horse Stall Rental 566 566
Concession % - Food 9,500 9,300 (200)
Rights (Signage, etc.) -
Interfund Contract - -
Video Lottery
Total Receipts 86,666 43,504 (43,162)
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES
82,588 82,588
82,588 82,588
169,254 126,092 (43,162)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 65,903 4,597
Materials and Services 64,622 37,325 27,297
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
135,122 103,228 31,894
NET (Resources - Requirements) 34,132 22,864 (11,268)
Deschutes County
Fair and Expo Center
Accounts Receivable
September 30, 2008
Current Month
Central Oregon Rabbit Show 480
High Desert Men's Summit 2,830
Riddle School 200
Food & Beverage Estimate 9,300
Total Current Month 12,810
Prior Months:
August, 2008
White Stallion Productions
5,509
April, 2006
NW Expo & Trade show 1,115
Total Prior Months 6,624
Total Accrued Revenue as of September 30, 2008 19,434
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
Deschutes County
Bethlehem Inn (Fund 128)
September 30, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
17% . 0% 2,700,000 2,700,000
17% 0% 2,700,000 2,700,000
(2,600,000) (2,619,549) (19,549) 17% -2620%
Exp. %
22,396 (22,396) 17% 22%
TOTAL REQUIREMENTS 22,396 (22,396)
NET (Resources - Requirements)
100,000 80,451 (19,549)
100,000 100,000
17% 22% 100,000 100,000
(2,600,000) (2,641,945) (41,945) (19,549) (19,5491
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%
Exp. %
22,396 (22,396) 17% 22%
TOTAL REQUIREMENTS 22,396 (22,396)
NET (Resources - Requirements)
100,000 80,451 (19,549)
100,000 100,000
17% 22% 100,000 100,000
(2,600,000) (2,641,945) (41,945) (19,549) (19,5491
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Jul
Aug
Sep YTD Total
Tammy Melton
Conf/Sem & Educ/Training (1) - - 2,300 2,300
Travel Meals -
Accommodations - - -
Airfare - - -
Mileage reimbursement - 74 - 74
Ground Transport - 91 91
Total Baney - 74 2,391 2,465
Mike Daly
Conf/Sem & Educ/Training - 26 26
Travel Meals 396 - 396
Accommodations -
Airfare - - -
Mileage reimbursement - 82 82
Ground Transport 44 44
Total Daly 522 26 548
Dennis Luke
Conf/Sem & Educ/Training - - 26 26
Travel Meals - -
Accommodations -
Airfare -
Mileage reimbursement - 85 137 2.22
Ground Transport -
Total Luke 85 163 248
Other Personnel
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
Total Other
Total - BOCC Department
Conf/Sem & Educ/Training - 2,3.52 2,352
Travel Meals 396 396
Accommodations
Airfare - - - -
Mileage Reimbursement 241 137 378
Ground Transport 44 91 135
Total BOCC Department 681 2,580 3,261
FY 2009 Budget 21,250
(1) The Luke Foundation - $2,300.
10/14/20(. 8
Court Security (Fund 240)
Statement of Financial Operating Data
Three Months Ended September 30, 2007
RESOURCES:
Beg. Net Working Capital
Revenues
County Assessment:
Circuit Court
Municipal Court
Justice Court
Interest on Investments
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Internal Services - Finance
Internal Services - Administrative
Internal Services - BOCC
Intergovernmental Contract
TOTAL REQUIREMENTS
Year to Date
Budget
Actual
Variance
FY %
Coll. %
22,000 45,919 23,919 100% n/a
10,250 10,445 195 25% 25%
10,000 7,368 (2,632) 25% 18%
6,750 5,834 (916) 25% 22% a)
127 335 208 25% 66%
27,127 23,982 (3,145) 25% 22%
49,127 69,901 20,774 25% 54%
Exp. %
181 182 (1) 25% 25%
147 147 (0) 25% 25%
147 147 (0) 25% 25%
32,153 32,151 2 25% 25% b)
32,627 32,627 1 25% 25%
NET (Resources - Requirements) 16,500 37,275 20,775
a) 40% of County Assessment Revenues from Justice Court
b) Cost of Court Security accounted for in Department 38 in Sheriffs Office
Fund, as follows:
Personnel
Materials & Services
Capital Outlay
Total Department 38
Contract, per above
Balance not funded by contract
Year to Date
Budget
Actual
Variance
FY%
Coll. %
49,877 47,140
2,737
3,882 1,398 2,485
25%
25%
25% n/a
24%
9%
53,759 48,537 5,221 25% 23%
32,153 32,151 2 25% 25% b)
21,606 16,386 5,220 19%
REVENUES
Gate Receipts
Carnival
Commercial Exhibitors:
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2008 - SOMETHING TO CROW ABOUT
462,000
158,000
400,968
158,945
Outside 92,000 109,050
Inside 39,000 41,700
Food 12,000 12,750
Livestock Entry Fees 5,000 5,259
RN Camping/Horse Stall Rental 22,000 23,429
Concessions:
Food 172,000 178,594 178,594 104%
Fair Sponsorship:
Rodeo 38,000 41,775 41,775 110% 3.775
On -ground Stages 8,000 8,000 - 8,000 100%
Day 13,000 13,000 13,000 100%
Golf Carts 2,500 3,200 - 3,200 128% 700
Food Court 3,500 4,000 4,000 114% 500
Concert 35,000 31,940 31,940 91% (3,060)
Presenting Sponsors 20,000 - - 0% (20,000)
Parade Sponsors 2,500 2,500 - 2,500 100% -
Grants 5,000 5,000 5,000 100%
T -Shirts 3,800 3,726 - 3,726 98% (74)
State Grant 48,000 - 48,000 48,000 100%
Interest 6,000 3,783 3,783 63% (2,217)
Miscellaneous 27 - N/A (27)
400,968 87% (61 032)
158,945 101% 945
109,050
41,700
12,750
5,259
23,429
119%
107%
106%
105%
106%
17 050
2 700
750
259
1 429
6 594
TOTAL REVENUES 1,147,327 1,015,679 79,940 1,095,619 95% (51,708)
EXPENSES
Personnel 185,552 135,777 46,375 182,152 98% 3,400
Materials and Services 743,328 735,746 21,895 757,641 102% (14,313)
Contingency 28,063 - 0% 28,063
TOTAL EXPENSES 956,943 871,524 68,269 939,793 98% 17,150
Net Fair - 2008 190,384 144,155 11,671 155,826 (34,558)
Transfer to Fund 618 302,850 302,850 302,850
Retained in Annual Fair Fund (112,466) 144,155 (291,179) (147,024) (36,558)
Beg Net Working Capital 112,466 112,466 112,466
Ending Balance 256,621 (291,179) 34,558) J 4,558)
Actual to
Date Through
FY 2009
September
Additional
Projected
% of
Budget
30, 2008
Estimated
Total
Budget
Variance
462,000
158,000
400,968
158,945
Outside 92,000 109,050
Inside 39,000 41,700
Food 12,000 12,750
Livestock Entry Fees 5,000 5,259
RN Camping/Horse Stall Rental 22,000 23,429
Concessions:
Food 172,000 178,594 178,594 104%
Fair Sponsorship:
Rodeo 38,000 41,775 41,775 110% 3.775
On -ground Stages 8,000 8,000 - 8,000 100%
Day 13,000 13,000 13,000 100%
Golf Carts 2,500 3,200 - 3,200 128% 700
Food Court 3,500 4,000 4,000 114% 500
Concert 35,000 31,940 31,940 91% (3,060)
Presenting Sponsors 20,000 - - 0% (20,000)
Parade Sponsors 2,500 2,500 - 2,500 100% -
Grants 5,000 5,000 5,000 100%
T -Shirts 3,800 3,726 - 3,726 98% (74)
State Grant 48,000 - 48,000 48,000 100%
Interest 6,000 3,783 3,783 63% (2,217)
Miscellaneous 27 - N/A (27)
400,968 87% (61 032)
158,945 101% 945
109,050
41,700
12,750
5,259
23,429
119%
107%
106%
105%
106%
17 050
2 700
750
259
1 429
6 594
TOTAL REVENUES 1,147,327 1,015,679 79,940 1,095,619 95% (51,708)
EXPENSES
Personnel 185,552 135,777 46,375 182,152 98% 3,400
Materials and Services 743,328 735,746 21,895 757,641 102% (14,313)
Contingency 28,063 - 0% 28,063
TOTAL EXPENSES 956,943 871,524 68,269 939,793 98% 17,150
Net Fair - 2008 190,384 144,155 11,671 155,826 (34,558)
Transfer to Fund 618 302,850 302,850 302,850
Retained in Annual Fair Fund (112,466) 144,155 (291,179) (147,024) (36,558)
Beg Net Working Capital 112,466 112,466 112,466
Ending Balance 256,621 (291,179) 34,558) J 4,558)
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2008 - SOMETHING TO CROW ABOUT
Medical 4,000 9,500
Contract 14,000 2,800
Public Information 440
Temporary Help - Office 20,000 15,083
Temporary Help - Labor 38,000 26,861
Transportation 10,000 19,096
Graphic Design 560
Internal Service - Admin Svcs 4,306 3,365 1,077
Internal Service - BOCC 4,304 1,076 1,076
Internal Service - Finance 5,308 4,077 1,327
Internal Service - Legal 8,647 6,878 2,163
Internal Service - Personnel 2,000 1,510 501
Internal Service - IT 20,871 13,245 5,218
Internal Service - IT Reserve 2,308 576 576
Food Booth Cash Control 4,500 4,200 -
Gate Receipts Cash Control 16,000 15,227 -
Major Entertainment 145,000 165,137
Grounds Entertainment 40,000 35,475 -
Livestock Competition 3,000 1,227
Open Class 30,000 26,855
Rodeo 65,000 65,086
Security 67,000 52,396 -
Water & Sewer 2,000 3,636
Portable Sanitation 4,500 7,352
Garbage 6,000 4,543
Custodial/Janitorial 9,000 -
Grounds Upkeep, Landscape 6,210 6,210
Building Repair & Maintenance 5,000 3,867 3,867
Equipment R & M 1,200
Maintenance Agreements 500 514 514
Copy Machine Rental 700 395 - 395
Equipment Rental 52,000 63,365 63,365
Rentals 500 - - -
Membership & Dues 1,200 1,375 1,375
Conferences & Seminars 800 -
Software Licenses 500 500
Program expense 700 700 700
Fees & Permits 700 - - -
Insurance Premiums 39,834 30,057 9,958 40,015
Telephone 4,000 1,825 - 1,825
Cellular 700 544 - 544
Promotion 24,000 18,646 - 18,646
Printing 6,000 7,718 7,718
Travel 3,400 1,961 - 1,961
Refunds and Adjustments 2,035 2,035
Premiums -Other 20,000 20,000 20,000
Over / Short 500 (234) (234)
Custodial supplies 12,000 5,427 5,427
Equipment R & M Supplies 200 138 - 138
General supplies 2,500 2,959 - 2,959
Office/Copier 800 86 86
Postage 2,500 1,907 1,907
Queen Court 4,000 4,261 4,261
Program supplies 1,200 - -
Bldg/Grounds R & M Supplies 2,000 12,751 12,751
Safety supplies 500 223 223
Shop supplies 1,000 271 271
Software supplies 500 -
Special Supplies 800 -
Straw & Hay 2,000 10,322 10,322
Electricity 18,000 15,958 15,958
Gas/Oil/Diesel 4,000 5,868 5,868
Heating Oil/Propane 1,000 70 70
Natural Gas 2,500 1,532 1,532
Meeting Supplies 50 - -
Signage 300 -
Non -Office Furniture & Fixtures - 28,296 28,296
TOTAL 743,328 735,746 21,895 757,641 (14,313)
9,500
2,800
440
15,083
26,861
19,096
560
4,442
2,151
5,404
9,041
2,011
18,463
1,152
4,200
15,227
165,137
35,475
1,227
26,855
65,086
52,396
3,636
7,352
4,543
(5,500)
11,200
(440)
4,917
11,139
(9,096)
(560)
(136)
2,153
(96)
(394)
(11)
2,409
1,156
300
773
(20,137)
4,525
1,773
3,145
(86)
14,604
(1,636)
(2,852)
1,457
9,000
(6,210)
1,133
1,200
(14)
305
(11,365)
500
(175)
800
(500)
700
(181)
2,175
156
5,354
(1,718)
1,439
(2,035)
734
6,573
62
(459)
714
593
(261)
1,200
(10,751)
277
729
500
800
(8,322)
2,042
(1,868)
930
968
50
300
(28,296)
Actual to Date
Through
FY 2009
Budget
September 30,
2008
Additional
Estimated
Total
Projected
(Over)/Under
Medical 4,000 9,500
Contract 14,000 2,800
Public Information 440
Temporary Help - Office 20,000 15,083
Temporary Help - Labor 38,000 26,861
Transportation 10,000 19,096
Graphic Design 560
Internal Service - Admin Svcs 4,306 3,365 1,077
Internal Service - BOCC 4,304 1,076 1,076
Internal Service - Finance 5,308 4,077 1,327
Internal Service - Legal 8,647 6,878 2,163
Internal Service - Personnel 2,000 1,510 501
Internal Service - IT 20,871 13,245 5,218
Internal Service - IT Reserve 2,308 576 576
Food Booth Cash Control 4,500 4,200 -
Gate Receipts Cash Control 16,000 15,227 -
Major Entertainment 145,000 165,137
Grounds Entertainment 40,000 35,475 -
Livestock Competition 3,000 1,227
Open Class 30,000 26,855
Rodeo 65,000 65,086
Security 67,000 52,396 -
Water & Sewer 2,000 3,636
Portable Sanitation 4,500 7,352
Garbage 6,000 4,543
Custodial/Janitorial 9,000 -
Grounds Upkeep, Landscape 6,210 6,210
Building Repair & Maintenance 5,000 3,867 3,867
Equipment R & M 1,200
Maintenance Agreements 500 514 514
Copy Machine Rental 700 395 - 395
Equipment Rental 52,000 63,365 63,365
Rentals 500 - - -
Membership & Dues 1,200 1,375 1,375
Conferences & Seminars 800 -
Software Licenses 500 500
Program expense 700 700 700
Fees & Permits 700 - - -
Insurance Premiums 39,834 30,057 9,958 40,015
Telephone 4,000 1,825 - 1,825
Cellular 700 544 - 544
Promotion 24,000 18,646 - 18,646
Printing 6,000 7,718 7,718
Travel 3,400 1,961 - 1,961
Refunds and Adjustments 2,035 2,035
Premiums -Other 20,000 20,000 20,000
Over / Short 500 (234) (234)
Custodial supplies 12,000 5,427 5,427
Equipment R & M Supplies 200 138 - 138
General supplies 2,500 2,959 - 2,959
Office/Copier 800 86 86
Postage 2,500 1,907 1,907
Queen Court 4,000 4,261 4,261
Program supplies 1,200 - -
Bldg/Grounds R & M Supplies 2,000 12,751 12,751
Safety supplies 500 223 223
Shop supplies 1,000 271 271
Software supplies 500 -
Special Supplies 800 -
Straw & Hay 2,000 10,322 10,322
Electricity 18,000 15,958 15,958
Gas/Oil/Diesel 4,000 5,868 5,868
Heating Oil/Propane 1,000 70 70
Natural Gas 2,500 1,532 1,532
Meeting Supplies 50 - -
Signage 300 -
Non -Office Furniture & Fixtures - 28,296 28,296
TOTAL 743,328 735,746 21,895 757,641 (14,313)
9,500
2,800
440
15,083
26,861
19,096
560
4,442
2,151
5,404
9,041
2,011
18,463
1,152
4,200
15,227
165,137
35,475
1,227
26,855
65,086
52,396
3,636
7,352
4,543
(5,500)
11,200
(440)
4,917
11,139
(9,096)
(560)
(136)
2,153
(96)
(394)
(11)
2,409
1,156
300
773
(20,137)
4,525
1,773
3,145
(86)
14,604
(1,636)
(2,852)
1,457
9,000
(6,210)
1,133
1,200
(14)
305
(11,365)
500
(175)
800
(500)
700
(181)
2,175
156
5,354
(1,718)
1,439
(2,035)
734
6,573
62
(459)
714
593
(261)
1,200
(10,751)
277
729
500
800
(8,322)
2,042
(1,868)
930
968
50
300
(28,296)
Assets
Cash
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
September 30, 2008
$ 269,891
Total Assets $ 269,891
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
$ 13,269
13,269
256.621
Total Liabilities and Fund Balance $ 269,891
The "Fair Year" is January 1 through December 31.
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