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HomeMy WebLinkAboutFinance-Tax UpdateMonthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA May 28, 2008 (1) Monthly Investment Report (2) April 2008 Financial Statements (3) Bond Issue Discussion eschutes ount co C) otal lnve tment `ortfol►o A. Investment Income Fiscal Year 2007-08 H $ 368,412 $ 4,614,199 Total Investment Income 368,412 4,614,199 Less Fee: 5% of Invest. Income (18,421) (230,710) Investment Income - Net $ 349,991 $ 4,383,489 ao a 0. Q I� Investments By County Function General $121,816,193 L Total Investments $121,816,193 0 0 0 0 0 a o a O • 0 0 r/ O r CD O t0 O O • a0 <D O O M O r O U3 C) M - O O C7 ' ' CD O In O 1.6 O V O O N O O a0 M a0 r- ll) • 69 cv a) a a) a) d p co •c (O Z ccr/7j .` (U .�+ �, a E o v H 2 E0 O U F- 0 0 CO 3- C7 J M 0) 1D 00 N 69 Total Investments i 0 ea 0. 0 Average Maturity in Days a) a) Current Collateral Amounts O o O 0 o 0 0 0 O 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 • 0 0 0 0 (0 0 0 0 0 o o0ou)01r)0 00 O O 1- r OD U) N O LC) N O N - Ef) Bank of America Bank of the Cascades Columbia River Bank O N 115 7 _Ne as • 06 2 on on - c `- m • CI Y m LL Y T .- c 7 • m >czs O7) 2 a) (d E , L c m OS J a= E -0 oE a) U U) U)> 0 0 0 0 0 0 O O 11) CA 1a) O O O O N N ✓ r N N E c E a, a)n 0 m a) c C a) m d 0 2 7 a) U Z CD (0 - G) H CL Q1 a) E a �? - E Total Portfolio: By Investment Types 547.4. 3.1000/ 5 150 / . ;__ 1 941 520 00 2 003 220.00 2 093 000 00 N/C 644 1 1 r 4.4000/ 5.141%1 ; 1,975,205.20 2,009,380.00 2,155,222.22 N/C 657 4.500%1 5.136%I_ _I 1 978,290 00 1 4 2,010,620.00 2,161,750.00 N/C 637 1 1 4.500%1 5.000%1 I 1,983,352.52 2,010,800.00 2,157,000.00 N/C 305 , 4.670 /o i 94,000 00 96 499.75 : 97660.93 N/C __ 109 489.61. 111,010.97 N/C 100,000 00 731 _ 5 350 / _ � 1-- --. 223 I 5.125 ! _ - 3.702%1 'I 2,016,960 00 * 2,016,880.00 2,062,638.89 I N/C l _-_ 5300/ Y 1,989,580.00 T__I__ 2,017,960.00 2,123,229.17 • N/C 311 4.625 % - 463 4.875 / I 4.277 /o I 1 2,005,640 00 2,016,540.00 , I 2,078,625.00 I I N/C 4.625%7 3.050%1-1! 2,044,800.00 2,007,220,00 2,135,666,67 N/C 4.500%1- 1- 2 455 /r L_ -1 977,369 60 1 1 1,960,204.80 2,049,360.00 1 N/C 4:125%r7T 2.955%1; 00' 2,021,720.00 } 2,116,645.837 r N/C rt 1- 5.250%1 3.901%1 2,044,940.00 I 2,060,000.00 4 2,183,166.67 N/C 9.375% 4.201%1 1 1,854,881.28 [ 1,850,471.844 1.960 233.33 • N/C 1 2.753%01;7 j 3,000,000.00 1 3,015,907,35 + 3,129,051.21 N/C 2.625%1 2.625%14 4 2,000,000.00 4 : 1,978,760.00 2,078,750.00 7/7/2008 2 000,200 00 1 ' 2 020 620.00 r • 2 194 187.50 10/15/08 I- 4.875%1 4 875 / i-_ I 5.000% r1 3.810% + I;__ 2,045,280.00 , - 2,066,260.00 t 2,199,444.44 I ; t ON 2C/08 3.750%14 I 2 504 / i 2,045,880.00 1 1 2,028,760.00 •2,142,500.00 I N/C 3.000%4 2.999%1 4 - 2,000,000.00 1 2,005,000,00 I 2,119,500.00 4 IL 02/19/09 2.580%, t 100,000.00 100 245.00 I 105,226.58 N/C + 1- 2,000,000.00 1,993,120.00 _L 2,105,000.00 • 4/1/2009 i , Deschutes County j L, ----------- General Investments . As of 4/30/2008 , rIr o:o 'R+ R O O N i (`1 —,—O r- cola 0 0 c (p N lV N O n�I co int min r 0 0,0 oI0 0 0 U) r i 0 o O t 0) N <\1 N FI\I� O O O) , N. N 0- 0 0 O1 0 O 0 co1co 0.0 N O Z N N 0 0 coir col cot w 0 oI OI 0,0 NI (O O) 011 O N NIO 0 l a V 0I 0 O O1 0—,—,,-,0 nin nl co olololo aD ('4 lh V � 51:-?d;-.7,-<-7,- 1 atcot co�l o! ol0 N, r1' r N NIO N 0I 0 O' O; O. 1 1 Liberty Bank - CD U�LB�TD+ Aja Bank - CD UP TDil Bank of the Cascades CD BC 1 TD I' Citrou�CN172967CH2 1 SN ; CN <1<O LL Ll,i Z Zit ,U) co MI 7 00 CL 7I LLX co cot (n (n I0I 0 U - U'm Z1LLICI) LL14.10 LU_ U:LL ,1LL12Z LL 3 4) NI,1, I��NI�N M I co �� - _ M, , d lL m ',film Si DILL LLjQ' LLLLIUiLL N CO <`! M M P) M I co m S iLL LL O Z CO Z CO �CC CO;ml 1.- p CO�a: Q,� W LLNX. M OIC �. <n�co oI Z'. 0 .' ZI 0 Cc Q[ W - c z cl:Z.e CO Z WII CO; Li- 0,U.11:017 LUT O1 U,LLILL,LLILL Zi MI 4)lLL1Z OL 7: Ni --) Q110. at rot N I__ ' IZI U1 I 'COI cS U��� QIY - I m c'—'(..)jm cal(1) CO; ILL') IN v,;%-, —cc cn;. I cc'] m mMM ILIZLZ= Lt.I LLL zico N LY aO. tn. la 0 COX co co M LL.ILL LL1LL10 QI�'� CO Li O fel I- Z. cO. 20,1 0 M M m = Z LL LL LaLI 111 U1, m I O �1W :LOLJI c`., 1 r)1 01 UI Hi NI m �;f tO gz izS OIZ 0W- II �'. I l 4 , 1 Banks:', Bank of America - . : Bank of the - T hi TCommunity IF First Bank �_ 11 Liberty Bank Pper Jaffray + ; PRBC Dain Rauscher I' Seattle NW Securities i I -- ---. South ValleyBank + U.S. Bank +__.,ulnpqua Bank ',Wells Fano _ ,-_ __-.1 T es Bankers Acceptances Y ;Commercial ea Paper 4 ;Corporate Notes i I , federal Agencies r } 1 +-- - 4 `-- -- h l .Time Certificates of Deposit US Treasuries y Memorandum Date: May 20, 2008 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find April 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 RESOURCES: Beg. Net Working Capital Revenues Property Taxes Gen. Rev. - excl. Taxes Assessor County Clerk BOPTA Board of County Comm. District Attorney Finance/Tax Veterans Property Management Grant Projects Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Assessor County Clerk BOPTA BOCC District Attorney Finance/Tax Veterans Property Management Grant Projects Non -Departmental Contingency GENERAL FUND Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. % $ 5,920,000 $ 6,713,253 15,460,000 2,105,478 897,642 1,900,083 14,553 83 227,833 208,204 60,000 70,833 1,667 17,558,622 2,187, 529 946,098 1,336,092 16,747 445 281,295 231,125 53,277 72,830 1,670 Revised Year End $ Budget Projection Variance Variance $ 793,253 100% 113% $ 5,920,000 $ 6,713,253 $ 793,253 13% 2,098,622 83% 82,051 83% 48,456 83% (563,991) 83% 2,194 83% 362 83% 53,462 83% 22,921 83% (6,723) 1,997 3 20,946,376 22,685,730 1,739,354 83% 83% 83% 95% 87% a) 88% b)c) 59% d) 96% b) 445% 103% e) 93% b) 74% f) 86% 84% 83% 90% 26,866,376 29,398,983 2,532,607 83% 95% 3,141, 760 1,345,880 55,013 647,483 3,822,383 707,708 242,797 203,308 80,800 3,719,677 1,292,478 2,795,519 1,136, 054 48,206 626,106 3,683,953 655,223 163,960 191,206 80,264 3,882,484 Transfers Out TOTAL REQUIREMENTS NET (Resources - Requirements) Short Term Loan Receivable 15,259,287 10,240,420 25,499,707 1,366,669 13,262,975 10,162,748 23,425,723 5,973,260 Exp. % 18,552,000 2,526,574 1,077,170 2,280,100 17,464 100 273,400 249,845 72,000 85,000 2,000 18,637,337 2,660,374 1,041,170 1,580,100 17,464 445 315,000 249,845 72,000 87,000 2,000 85,337 0% 133,800 5% (36,000) -3% (700,000) -31% 0% 345 345% 41,600 15% 0% 0% 2,000 2% 0% 25,135,653 24,662,735 (472,918) -2% 31,055,653 31,375,988 320,335 1% 346,241 83% 74% g) 3,770,112 3,470,112 300,000 8% 209,826 83% 70% h) 1,615,056 1,390,056 225,000 14% 6,807 83% 73% 66,016 56,016 10,000 21,377 83% 81% 776,979 756,979 20,000 138,430 83% 80% i) 4,586,859 4,536,859 50,000 52,485 83% 77% 849,249 809,249 40,000 78,837 83% 56% 291,356 241,356 50,000 12,102 83% 78% i) 243,970 228,970 15,000 536 83% 83% 96,960 96,960 (162,807) 83% 87% j) 4,463,612 4,463,612 - 1,292,478 83% n/a k) 1,550,974 1,550,974 1,996,312 83% 72% 18,311,143 16,050,169 2,260,974 77,672 83% 83% 12,288,504 12,288,504 2,073,984 83% 77% 30,599,647 28,338,673 2,260,974 4,606,591 456,006 3,037,315 2,581,309 j) 3,160,000 Balance 6,197,315 Beginning Net Working Capital per Proposed Budget 6,050,000 a) Cigarette Tax and Liquor Revenue trending higher than budgeted. b) A&T grant payment received quarterly. Three quarterly payments received to date (July, October and January). c) Revenue projection reduction for GIS transfer funds related to a GIS project. (See footnote g.) d) Clerk's Recording and Filing Fees trending Tess than budgeted. e) Department of Justice HIDTA grant will be greater than budgeted. f) Payments received quarterly. Three quarterly payments received to date (August, November and February) g) Projection adjusted $100,000 for salary savings and $75,000 for costs on GIG project. h) Budgeted expenditure for September election and for capital outlay will not occur. i) Personnel services expenditures will be less than amount appropriated. j) $3,160,000 short-term loan to Fund 457 "Jamison Acq and Remodel" included in YTD Actual, Revised Budget and Year End Projection. Reported as an expenditure in accordance with GAAP for governmental accounting. k) The Contingency in the Adopted Budget was $5,192,855. The decrease of $3,641,881 is due to (1) an appropriation transfer of $205,000 to the Fair & Expo Construction Fund, (2) an appropriation transfer of $25,875 to General Fund -Veterans' Department (3) an appropriation transfer of $250,000 to Bethlehem Inn Fund (128), appropriation transfer for Loan to Fund 457 and appropriation transfer of $1,006 to Fund 110. * The net of $456,006 is due to transferring $205,000 of appropriation to the Fair & Expo Construction Fund, $250,000 of appropriation to Bethlehem Inn Fund, and $1,006 to Fund 110. 15% 3% 1% 5% 17% 6% 0% 0% 100% 12% 0% 7% COMM JUSTICE -JUVENILE Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY Coll. % Revised Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 900,000 $ 987,986 $ 87,986 100% 110% $ 900,000 $ 987,986 $ 87,986 Revenues Federal Grants 162,771 83,194 (79,577) 83% 43% a) 195,325 195,325 SB #1065 -Court Assess. 40,000 52,416 12,416 83% 109% 48,000 64,000 16,000 State Miscellaneous 3,828 (3,828) 83% 0% b) 4,594 (4,594) Discovery Fee 8,333 15,452 7,119 83% 155% c) 10,000 18,000 8,000 Food Subsidy 32,500 25,010 (7,490) 83% 64% d) 39,000 37,500 (1,500) Juvenile Crime Prevention 225,326 222,359 (2,967) 83% 82% a) 270,391 296,480 26,089 Inmate/Prisoner Housing 66,667 57,150 (9,517) 83% 71% e) 80,000 65,000 (15,000) Inmate Commissary Fees 1,000 549 (451) 83% 46% 1,200 600 (600) Contract Payments 553,927 397,390 (156,537) 83% 60% f) 664,712 430,000 (234,712) Miscellaneous 417 900 483 83% 180% 500 900 400 Program Fees 176 176 83% n/a 176 176 Probation Supervision 100 100 83% n/a 100 100 MIP Diversion Fees 3,333 1,315 (2,018) 83% 33% 4,000 1,500 (2,500) Interest on Investments 30,000 48,374 18,374 83% 134% 36,000 58,000 22,000 Leases 28,928 14,226 (14,702) 83% 41% g) 34,714 15,035 (19,679) Grants - Private 2,812 2,812 83% n/a 2,812 2,812 Level 7 104,866 79,057 (25,809) 83% 63% a) 125,839 105,409 (20,430) Total Revenues 1,261,896 1,000,479 (261,417) 83% 66% 1,514,275 1,290,837 (223,438) Transfers In -General Fund 4,944,353 4,944,353 83% 83% 5,933,223 5,933,223 TOTAL RESOURCES 7,106,249 6,932,818 (173,431) 83% 83% 8,347,498 8,212,046 (135,452) REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services Exp. % 2,336,290 2,112,729 223,561 83% 75% h) 2,803,548 2,600,000 203,548 Materials and Services 1,506,792 1,237,523 269,269 83% 68% 1) 1,808,150 1,560,000 248,150 Capital Outlay 83 83 83% 0% 100 100 Juvenile Resource Center Personal Services 2,476,590 2,253,888 222,702 83% 76% h) 2,971,908 2,750,000 221,908 Materials and Services 197,131 149,411 47,720 83% 63% 236,557 190,000 46,557 Capital Outlay 83 83 83% 0% 100 100 Contingency 439,279 439,279 83% n/a 527,135 527,135 TOTAL REQUIREMENTS 6,956,248 5,753,551 1,202,697 83% 69% 8,347,498 7,100,000 1,247,498 NET(Resources - Requirements) 150,001 1,179,267 1,029,266 - 1,112,046 1,112,046 Beginning Net Working Capital per Proposed Budget 1,090,000 a) Reimbursements requested quarterly. Federal grants are expected to be fully realized by fiscal year end. Juvenile Crime Prevention and Level 7 projections adjusted for funding changes by the State finalized in August. b) Amount budgeted received in FY 2007. c) Requests for discovery documents are higher than anticipated. d) Reimbursement requested one month in arrears. Anticipate total budgeted amount to be received by year end. e) Due to increased population of in -county youth (WellSpring Program), housing available for out -of -county youth decreased resulting in a decline in revenues from this source. Since the discontinuance of the WellSpring Program (August 31st), out -of -county youth population and associated revenues are increasing and should meet the new projection figure. f) Billing to DHS is generated in succeeding month with payments being received 8-10 weeks after billing. Projection adjusted for elimination of WellSpring Program. g) Lessee (Trillium) moved out early in the fiscal year. Revenue projection decreased to reflect termination of lease. h) Projection adjusted for salary savings from unfilled positions and estimated savings on Resource Center on-call personnel. i) Projection adjusted to reflect reduction in anticipated expenditures including DHS match for WellSpring Program. RESOURCES: Beg. Net Working Capital Revenues Law Enf Dist Countywide Law Enf Dist Rural Interest Total Revenues TOTAL RESOURCES SHERIFF - Revenue Detail Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. $ 2,562,148 15,365,627 10,088,597 Revised Year End Budget Projection Variance $ 2,648,830 $ 86,682 100% 103% $ 2,562,148 $2,648,830 $ 86,682 13,079,398 9,289,886 68,820 (2,286,229) (798,711) 68,820 25,454,224 22,438,104 (3,016,120) 83% 83% 83% 83% 71% a) 18,438,752 77% a) 12,106,316 n/a 73% 16,218,102 11,117,214 68,820 (2,220,650) (989,102) 68,820 30,545,068 27,404,136 (3,140,932) 28,016,372 25,086,934 (2,929,438) 83% 76% 33,107,216 30,052,966 (3,054,250) REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division Civil Automotive/Communications Investigations/Evidence Patrol/Civil/Comm Supp Records Adult Jail Court Security Emergency Services Special Services Division Regional Work Center Training Division Non -Departmental Contingency 1,826,298 552,774 1,066, 504 1,729,401 6,155,488 484,338 7,273,128 201,967 113,513 1,282,613 3,194,975 163,574 2,322,404 1,180,707 Transfers Out 41,667 1,445,066 528,563 999,310 1,748,889 5,912,711 475,035 6,461, 719 183,709 113,200 868,544 3,010,908 151,566 2,606,743 381,232 24,211 67,194 (19,488) 242,777 9,303 811,409 18,258 313 414,069 184,067 12,008 (284,339) 1,180,707 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% Exp. % 66% b) 80% 78% c) 84% 80% d) 82% 74% e) 76% 83% 56% g) 79% f) 77% 94% h) n/a 37,500 4,167 83% 75% TOTAL REQUIREMENTS 27,589,351 24,543,463 2,191,557 663,327 1,279,803 2,075,281 7,386,586 581,205 8,727,754 242,360 136,215 1,539,136 3,833,970 196,289 2,786,885 1,416,848 1,880,148 663,327 1,251,140 2,075,281 7,179,519 573,977 7,888,403 229,959 136,115 1,338,670 3,491,874 200,148 2,873,567 50,000 50,000 311,409 28,663 207,067 7,228 839,351 12,401 100 200,466 342,096 (3,859) (86,682) 1,416,848 3,045,888 83% 74% 33,107,216 29,832,128 3,275,088 NET (Resources - Requirements) 427,021 543,471 116,450 220,838 220,838 RESOURCES: Beg. Net Working Capital Total Revenues SHERIFF -Expenditure Detail Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. Revised Year End Budget Projection Variance $2,562,148 $2,648,830 $ 86,682 100% 103% $2,562,148 $2,648,830 $ 86,682 25,454,224 22,438,104 (3,016,120) 83% 73% 30,545,068 27,404,136 (3,140,932) TOTAL RESOURCES 28,016,372 25,086,934 (2,929,438) 83% 76% REQUIREMENTS: Sheriffs Services Personnel 1,048,069 862,443 185,626 83% 69% 1,257,683 1,038,529 219,154 Materials 8 Services 619,895 582,623 37,272 83% 78% 743,874 706,119 37,755 Capital Outlay 158,333 158,333 83% 0% 190,000 135,500 54,500 Total Sheriffs Services 1,826,297 1,445,066 381,231 2,191,557 1,880,148 311,409 Civil Personnel 472,885 465,995 6,890 83% 82% 567,462 567,462 Materials 8 Services 47,388 31,378 16,010 83% 55% 56,865 56,865 Capital Outlay 32,500 31,190 1,310 83% 80% 39,000 39,000 Total Civil 552,773 528,563 24,210 663,327 663,327 Automotive/Communications Personnel 275,868 248,374 27,494 83% 75% 331,041 302,378 28,663 Materials 8 Services 775,218 742,436 32,782 83% 80% 930,262 930,262 Capital Outlay 15,417 8,500 6,917 83% 46% 18,500 18,500 Total Automotive/Communications 1,066,503 999,310 67,193 1,279,803 1,251,140 28,663 Investigations/Evidence Personnel 1,489,830 1,516,613 (26,783) 83% 85% 1,787,796 1,787,796 Materials 8 Services 218,738 207,283 11,455 83% 79% 262,485 262,485 Capital Outlay 20,833 24,993 (4,160) 83% 100% 25,000 25,000 Total Investigations/Evidence 1,729,401 1,748,889 (19,488) 2,075,281 2,075,281 Patrol/Civil/Comm Support Personnel 5,491,856 5,220,338 271,518 83% 79% 6,590,227 6,353,160 237,067 Materials 8 Services 426,133 461,099 (34,966) 83% 90% 511,359 511,359 Capital Outlay 237,500 231,274 6,226 83% 81% 285,000 315,000 (30,000) Total Patrol/Civil/Comm Supp 6,155,489 5,912,711 242,778 7,386,586 7,179,519 207,067 Records Personnel 431,148 410,844 20,304 83% 79% 517,377 504,320 13,057 Materials & Services 53,107 64,191 (11,084) 83% 101% 63,728 69,657 (5,929) Capital Outlay 83 - 83 83% 0% 100 100 Total Records 484,338 475,035 9,303 581,205 573,977 7,228 Adult Jail Personnel 5,849,734 5,294,558 555,176 83% 75% 7,019,681 6,399,317 620,364 Materials & Services 1,154,460 1,119,927 34,533 83% 81°A 1,385,352 1,434,131 (48,779) Capital Outlay 268,934 47,234 221,700 83% 15% 322,721 54,955 267,766 Total Adult Jail 7,273,128 6,461,719 811,409 8,727,754 7,888,403 839,351 Court Security Personnel 165,610 153,527 12,083 83% 77% 198,732 189,830 8,902 Materials 8 Services 11,357 6,581 4,776 83% 48% 13,628 13,628 Capital Outlay 25,000 23,601 1,399 83% 79% 30,000 26,501 3,499 Total Transport/Court Security 201,967 183,709 18,258 242,360 229,959 12,401 Emergency Services Personnel 96,814 96,635 179 83% 83% 116,177 116,177 Materials 8 Services 16,615 16,565 50 83% 83% 19,938 19,938 Capital Outlay 83 83 83% 0% 100 - 100 Total Emergency Services 113,512 113,200 312 136,215 136,115 100 Special Services Personnel 525,088 516,396 8,692 83% 82% 630,106 630,106 Materials & Services 76,327 73,684 2,643 83% 80% 91,592 91,592 Capital Outlay 681,198 278,464 402,734 83% 34% 817,438 616,972 200,466 Total Special Services 1,282,613 868,544 414,069 1,539,136 1,338,670 200,466 Regional Work Center Personnel 1,572,598 1,275,240 297,358 83% 68% 1,887,117 1,631,637 255,480 Materials 8 Services 312,878 196,176 116,702 83% 52% 375,453 320,745 54,708 Capital Outlay 1,309,500 1,539,492 (229,992) 83% 98% 1,571,400 1,539,492 31,908 Total Regional Work Center 3,194,976 3,010,908 184,068 3,833,970 3,491,874 342,096 Training Personnel 118,423 127,764 (9,341) 83% 90% 142,108 160,407 (18,299) Materials 8 Services 45,068 23,802 21,266 83% 44% 54,081 39,741 14,340 Capital Outlay 83 83 83% 0% 100 100 Total Training 163,574 151,566 12,008 196,289 200,148 (3,859) Non -Departmental Materials & Services 2,322,404 2,606,743 (284,339) 83% 94% 2,786,885 2,873,567 (86,682) Transfers Out 41,667 37,500 4,167 83% 75% 50,000 50,000 - Contingency 1,180,707 1,180,707 83% n/a 1,416,848 1,416,848 Total Non -Departmental 3,544,778 2,644,243 900,535 4,253,733 2,923,567 1,330,166 Total Requirements 27,589,349 24,543,463 3,045,886 83% 74% 33,107,216 29,832,128 3,275,088 Exp. % 33,107,216 30,052,966 (3,054,250) NET (Resources - Requirements) 427,023 543,471 116,448 220,838 220,838 Sheriff Notes Statement of Financial Operating Data Ten Months Ended April 30, 2008 a) Contract with taxing districts based on reimbursing actual expenditures. b) Personnel expenditures will be less than appropriated due to unfilled Undersheriff position and and hiring delays in other open positions. Professional services will be less than appropriated for the year. c) Personnel expenditures will be less than appropriated for the year due delay in filing the auto mechanic position. d) All open positions have been filled but personnel expenditures for the year will be less than appropriated due to delays in filling open position during the year. e) Year to Date variance due to unfilled Corrections deputy positions. All open positions expected to be filled in April. Personnel expenditures projected to be less than appropriated. Capital Outlay expenditures will be less than appropriated due to timing; expenditures for the jail control system equipment replacement will not occur until next fiscal year. f) Year to Date variance due to delay of filling open positions at the Work Center. Personnel and Materials & Services expenditures will be less than budgeted for the year but will be partially offset by Capital Outlay expenditures in excess of originally budgeted due to approved change orders on the building renovation. g) Year End Projection includes $585,000 for equipment at the Mt. Bachelor radio site for Search & Rescue. Total project cost will be $779,000 with $194,000 occurring next fiscal year. h) Transfer of June 30, 2007 balance to County wide ($1,295,267.50) and Rural Law Enforcement ($1,290,475.25) Districts included on this line. Year End Projection revised for FY 2007 year end adjustments. RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current 11,617,787 Tax Revenues - Prior 212,033 Federal Grants State Grant 37,630 Transp. of State Wards 4,167 SB 1145 1,669,670 Des. Cty Video Lottery Grant 291,667 Des Cty Sheriffs Office 1,073,030 Des Cty Court Security 83,338 Des Cty Juvenile Contract 8,000 Des Cty Parole & Prb Cnt 667 Transport Title III Reimbursement Des Cty DAs Office Inmate Commissary Fees 66,667 Work Center Work Crews 62,500 Concealed Handgun Classes Soc Sec Incentive -Fed 3,333 Miscellaneous 11,250 Medical Services Reimb 14,000 Restitution 875 Sheriff Fees 128,013 Interest 75,000 Interest on Unsegregated 6,000 Rentals Donations Sheriff 701 Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. % $ 13,104, 578 151,397 26,055 24,763 9,429 2,177,797 350,000 1,295,648 83,340 16,057 1,068 49,443 2,000 57,765 2,350 4,000 2,325 10,874 317 137,481 91,794 8,303 36,472 12,395 $ 83% 1,486,791 83% (60,636) 83% 26,055 83% (12,867) 83% 5,262 83% 508,127 83% 58,333 83% 222,618 2 83% 8,057 83% (667) 83% 1,068 83% 49,443 83% 2,000 83% (8,902) 83% (62,500) 83% 2,350 83% 667 83% (8,925) 83% (3,126) 83% (558) 83% 9,468 83% 16,794 83% 2,303 83% 36,472 83% 12,395 83% 83% Total Revenues 15,365,627 17,655,651 TOTAL RESOURCES 2,277,628 83% n/a Revised Year End Budget Projection Variance $ 94% 13,941,344 60% 254,440 n/a a) 55% 45,156 189% 5,000 109% b) 2,003,604 100% c) 350,000 101% d) 1,287,636 83% 100,006 167% 9,600 0% 800 n/a n/a e) n/a - 72% f) 80,000 0% g) 75,000 n/a 100% 4,000 17% 13,500 65% 16,800 30% 1,050 89% 153,615 102% 90,000 115% 7,200 3647180% h) 1 n/a i) $ $ 13,941,344 254,440 26,055 26,055 45,156 12,000 7,000 2,177,797 174,193 350,000 1,327,064 39,428 100,006 19,296 9,696 800 1,068 1,068 75,000 75,000 2,000 2,000 80,000 - 10,000 (65,000) 2,350 2,350 4,000 13,500 16,800 1,050 153,615 110,148 20,148 10,000 2,800 43,766 43,765 12,395 12,395 96% 18,438,752 18,789,651 350,899 15,365,627 17,655,651 2,277,628 83% 96% 18,438,752 18,789,651 350,899 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 15,365,628 Exp. °A) 13,079,398 2,286,230 83% 71% j) 18,438,752 16,218,102 2,220,650 TOTAL REQUIREMENTS 15,365,628 13,079,398 2,286,230 83% 71% 18,438,752 16,218,102 2,220,650 NET (Resources - Requirements) (1) 4,576,253 4,563,858 Beginning Net Working Capital per Proposed Budget a) Department of Justice payment for inmate services. b) Projection adjusted for increase in 2007-09 State Budget Grant Allocation. c) Lottery Grant for Work Center remodel received in April. d) Allocation of beginning net working capital from Sheriffs Fund. Projection revised for fiscal year 2006-07 year end adjustments. e) Title III approved allocation to Law Enforcement District - County Wide. f) Year to date variance due to timing of revenue from inmate phone service provider (GTI) and commissary purchases. g) Revenue from work crews will be less than planned due to March opening of the Work Center. h) Delay in FBI relocation resulting in unexpected rental revenue. i) Donation for Search and Rescue supplies and equipment. j) Projection reflects adjustment for three quarters of actual expenditures reimbursed. - 2,571,549 2,571,549 2,560,294 RESOURCES: Beg. Net Working Capital $ $ $ Revenues Sheriff 702 Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. % - 83% n/a Revised Year End Budget Projection Variance $ Tax Revenues - Current 5,616,666 6,405,509 788,843 83% 95% 6,740,000 6,740,000 Tax Revenues - Prior 101,342 148,833 47,491 83% 122% 121,610 154,886 33,276 Federal Grants 15,417 37,597 22,180 83% 203% a) 18,500 40,000 21,500 US Forest Service 60,000 30,000 (30,000) 83% 42% 72,000 72,000 State Grant 66,160 50,289 (15,871) 83% 63% 79,392 79,392 SB #1065 Court Assessment 35,417 52,416 16,999 83% 123% b) 42,500 67,000 24,500 Marine Board License Fee 82,453 33,619 (48,834) 83% 34% c) 98,944 98,944 Narcotic Task Force 91,667 82,500 (9,167) 83% 75% d) 110,000 110,000 Des Cty General Fund Grnt 304,373 (304,373) 83% 0% e) 365,247 365,247 Des Cty Transient Room Tax 1,903,961 1,903,961 (0) 83% 83% 2,284,753 2,284,753 Des Cty Other Grant 50,403 (50,403) 83% 0% f) 60,483 156,000 95,517 Des Cty Sheriffs Office 1,062,093 1,290,475 228,382 83% 101% g) 1,274,512 1,321,766 47,254 City of Sisters 327,713 327,713 (0) 83% 83% 393,255 393,255 Des Cty Tax/Fin Contract 2,292 2,140 (152) 83% 78% h) 2,750 2,750 Des Cty CDD Contract 42,946 42,948 2 83% 83% h) 51,535 51,535 Des Cty Solid Waste Cntrt 42,946 51,536 8,590 83% 100% h) 51,535 51,536 1 Des Cty Clerk/Election 2,500 755 (1,746) 83% 25% h) 3,000 3,000 CODE 8,808 8,808 83% n/a 8,808 8,808 Security & Traffic Reimb 53,750 25,752 (27,998) 83% 40% i) 64,500 38,630 (25,870) Seat Belt Program 5,000 5,575 575 83% 93% 6,000 6,000 Miscellaneous 1,894 1,894 83% n/a 2,500 2,500 Sheriff Fees 5,879 5,879 83% n/a - 7,500 7,500 Court Fines & Fees 104,167 80,866 (23,301) 83% 65% j) 125,000 85,000 (40,000) Impound Fees 62,500 72,100 9,600 83% 96% 75,000 75,000 - Restitution - Street Crimes 74 74 83% n/a - 500 500 Interest 50,000 42,189 (7,811) 83% 70% k) 60,000 60,000 Interest on Unsegregated 4,000 4,140 140 83% 86% 4,800 4,800 Sale of Equip & Material 833 1,375 542 83% 138% 1,000 1,375 375 Total Revenues 10,088,599 10,708,944 620,345 83% 88% 12,106,316 12,282,178 175,862 TOTAL RESOURCES 10,088,599 10,708,944 620,345 83% 88% 12,106,316 12,282,178 175,862 REQUIREMENTS: EXPENDITURES & TRANSFERS Materials and Services 10,088,597 Exp. % 9,289,886 798,711 83% 77% I) 12,106,316 11,117,214 989,102 TOTAL REQUIREMENTS 10,088,597 9,289,886 798,711 83% 77% 12,106,316 11,117,214 989,102 NET (Resources - Requirements) 2 1,419,058 1,419,056 Beginning Net Working Capital per Proposed Budget a) HIDTA overtime reimbursements received as billed and higher than planned. Justice Assistance Grant (JAG) was $8,000 higher than amount budgeted. b) Court assessment revenues are higher than anticipated. Projection adjusted to reflect increased in collections. c) Marine board license fees are received in February and June. d) Payments are received after the quarterly progress report is submitted and approved. e) Payment from Deschutes County (General Fund) will be made in June. f) Portion of court fines and fees collected by Justice Court to be paid in June. Forecast based on FY2007 actual. g) Allocation of beginning net working capital from Sheriff's Fund. Projection revised for fiscal year 2006-07 year end adjustments,. h) Departments are billed when services are utilized. i) Organizations and groups are billed when services are utilized. j) Court fines and fees collected by Circuit Courts are less than anticipated. Projection adjusted to reflect trend. k) Interest variance reflects timing of property tax revenue. I) Projection reflects adjustment for three quarters of actual expenditures reimbursed. - 1,164,964 1,164,964 1,169,561 RESOURCES: Beg. Net Working Capital Revenues HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance Fr oda Coll. % $ 600,000 $ 804,209 $ 204,209 100% 134% Revised Year End Budget Projection Variance $ 600,000 $ 804,209 $ 204,209 Medicare Reimbursement 4,167 1,699 (2,468) 83% 34% a) 5,000 5,000 State Grant 1,372,063 1,321,132 (50,931) 83% 80% b) 1,646,476 1,833,785 187,309 Child Dev & Rehab Center 27,834 25,051 (2,783) 83% 75% c) 33,401 33,401 State Miscellaneous 146,273 121,052 (25,221) 83% 69% d) 175,528 175,528 OMAP 218,250 224,570 6,320 83% 86% 261,900 261,900 Family Planning Exp Proj 458,333 328,272 (130,061) 83% 60% e) 550,000 435,000 (115,000) Grants 18,268 1,500 (16,768) 83% 7% f) 21,922 21,922 School Districts 12,603 11,155 (1,448) 83% 74% c) 15,123 15,123 Contract Payments/ESD 9,167 5,000 (4,167) 83% 45% c) 11,000 11,000 Miscellaneous 710 710 83% n/a 710 710 Patient Insurance Fees 48,167 80,704 32,537 83% 140% 57,800 92,000 34,200 Health Dept/Patient Fees 161,292 201,872 40,580 83% 104% 193,550 245,000 51,450 Vital Records -Birth 33,333 30,094 (3,239) 83% 75% 40,000 37,000 (3,000) Vital Records -Death 76,667 75,915 (752) 83% 83% 92,000 92,000 Interest on Investments 25,000 33,995 8,995 83% 113% 30,000 40,000 10,000 Donations 9,875 11,470 1,595 83% 97% 11,850 11,850 Interfund Contract 68,543 55,919 (12,624) 83% 68% g) 82,252 80,795 (1,457) Administrative Fee 10,000 10,000 83% 83% 12,000 12,000 Interfund Grant 29,193 32,611 3,418 83% n/a 35,031 35,031 Total Revenues 2,729,028 2,572,721 (156,307) 83% 79% 3,274,833 3,439,045 164,212 Transfers In -Reserve Fund 83 (83) 83% 0% 100 (100) Transfers In -General Fund 2,127,904 2,127,404 (500) 83% 83% 2,553,485 2,553,485 - TOTAL RESOURCES 5,457,015 5,504,334 47,402 83% 86% 6,428,418 6,796,739 368,321 REQUIREMENTS: Expenditures Personal Services 3,559,043 3,354,550 204,493 83% Materials and Services 1,275,398 1,052,396 223,002 83% Capital Outlay 45,833 - 45,833 83% Transfers Out 125,000 112,500 12,500 83% Contingency 351,741 351,741 83% TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. % 79% 69% 0% 75% n/a h) 4,270,852 1,530,477 55,000 150,000 422,089 4,160,900 109,952 1,530,477 - 50,000 5,000 150,000 422,089 5,357,015 4,519,446 837,569 83% 70% 6,428,418 5,891,377 537,041 100,000 984,888 884,971 905,362 905,362 Beginning Net Working Capital per Proposed Budget 707,000 a) Medicare payments delayed due to problems with processing. Problem expected to be resolved before year end. b) Year End Projection includes amendments 1 through 9 and Homeland Security Grant ($188,436). c) Payments received quarterly within 30 days of end of quarter. d) YTD Actual includes monthly payments for the Family Planning program staff (L. Thistle & K. Fost) and a quarterly payment for the Material Child Health (MAC match funds). Payments received one month after billing period. e) YTD Actual includes 9 months of cash payments. Year End Projection based on fewer qualifying clients due to citizenship eligibility requirements. f) Central Oregon Community Investment Board program grant to be received before June 30. g) Service contract with Deschutes County Juvenile Department, $80,795, received quarterly. h) Expenditures will be less than budgeted due to open positions. RESOURCES: Beg. Net Working Capital $ 2,900,000 Revenues Marriage Licenses Divorce Filing Fees 133,333 Domestic Partnership Fee Federal Grants 121,348 State Grants 3,775,854 State Miscellaneous 311,778 Title 19 127,000 Liquor Revenue 88,333 Local Grants 33,333 School Districts 83,333 Mental Health Jail Comp 6,000 Contract Payments 19,227 Miscellaneous 70,928 Patient Insurance Fees 181,250 Patient Fees 19,833 Seizure/Forfeiture - Interest on Investments 120,200 Rentals 13,750 Donation 1,667 Interfund Contract 3,333 Administrative Fee 2,043,283 MENTAL HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. % 4,583 Revised Year End Budget Projection Variance $ 2,876,903 $ (23,097) 100% 99% $ 2,900,000 $ 2,876,903 $ (23,097) 4,310 134,631 310 60,111 3,996,183 164,066 282,218 68,595 11,436 34,500 600 4,769 119,839 181,077 9,088 42,674 114,696 14,925 7,600 2,600 2,043,290 (273) 1,298 310 (61,237) 220,329 (147,712) 155,218 (19,738) (21,897) (48,833) (5,400) (14,458) 48,911 (173) (10,745) 42,674 (5,504) 1,175 5,933 (733) 7 Total Revenues 7,158,366 Transfers In -General Fund Transfers In -Other 1,218,763 356,828 83% 78% 84% 83% n/a 83% 41% a)b) 83% 88% c) 83% 44% d)e) 83% 185% 83% 65% 29% a) 83% 35% f) 8% g) 83% 21% h) 83% 141% 83% 83% 83% 38% 83% n/a i) 83% 80% 83% 90% 83% 380% 83% 65% 83% 83% 83% 83% 83% 5,500 160,000 145,618 4,531,025 374,134 152,400 106,000 40,000 100,000 7,200 23,072 85,114 217,500 23,800 144,240 16,500 2,000 4,000 2,451,940 5,500 160,000 310 137,582 4,662,823 351,175 300,000 106,000 11,930 70,000 600 4,769 130,000 247,500 14,000 42,674 144,240 16,500 7,600 3,120 2,451,940 310 (8,036) 131,798 (22,959) 147,600 (28,070) (30,000) (6,600) (18,303) 44,886 30,000 (9,800) 42,674 5,600 (880) 7,297,518 139,152 83% 85% 8,590,043 8,868,263 278,220 1,218,763 372,221 - 83% 15,393 83% 87% 83% 1,462,516 TOTAL RESOURCES 11,633,957 REQUIREMENTS: Expenditures Personal Services 6,339,673 Materials and Services 3,470,569 Capital Outlay 17,583 Transfers Out 125,000 Contingency 1,197,801 TOTAL REQUIREMENTS NET (Resources - Requirements) 428,193 1,462,516 428,193 11,765,405 131,448 83% 88% 13,380,752 13,635,875 255,123 5,903,209 2,797,834 20,119 112,500 436,464 672,735 (2,536) 12,500 1,197,801 11,150,626 8,833,662 2,316,964 483,331 2,931,743 2,448,412 Beginning Net Working Capital per Proposed Budget a) Negative variance due to an adjustment for revenue accrued June 30, 2007. b) Grant billing paid quarterly, in arrears. Anticipate receiving $36,514 in May. c) Projection increased to reflect additional DHS State Grant funding for FY 2008. Requests to appropriate additional revenues are made when confirmations are received from the State. d) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment. e) Projected negative variance due to $22,959 reduction in IFS/FSAT grant. f) Services to school districts commence at start of school year and are billed monthly in arrears. g) Estimated budgeted revenue will not be received; services provided to the Jail do not generate additional revenue. h) Support service no longer provided to ABHA. i) Revenues are unpredictable and are not included in budget. j) Expenditures will be Tess than budgeted due to open positions. 83% 83% 83% 83% 83% 83% Exp. % 78% j) 67% 95% 75% n/a 7,607,608 4,164,683 21,100 150,000 1,437,361 7,127,699 479,909 3,542,096 622,587 21,000 100 150,000 1,437,361 66% 13,380,752 10,840,795 2,539,957 - 2,795,080 2,795,080 2,750,000 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. Revised Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 489,444 $ 211,661 $ (277,783) 100% 43% $ 489,444 $ 211,661 (277,783) Revenues Admin -Operations 65,146 13,493 (51,653) 83% 17% a) 78,175 30,000 (48,175) Admin -GIS 6,667 2,384 (4,283) 83% 30% b) 8,000 2,900 (5,100) Admin -Code Enforcement 355,375 211,457 (143,918) 83% 50% c) 426,450 270,000 (156,450) Building Safety 2,056,625 1,168,626 (887,999) 83% 47% c) 2,467,950 1,500,000 (967,950) Electrical 503,250 317,645 (185,605) 83% 53% c) 603,900 410,000 (193,900) Contract Services 652,083 470,530 (181,553) 83% 60% c) 782,500 625,000 (157,500) Env Health -On Site Prog 797,875 370,425 (427,450) 83% 39% c) 957,450 475,000 (482,450) Env Health-Lic Facilities 455,375 585,823 130,448 83% 107% d) 546,450 610,850 64,400 Env Health - Drinking H2O 43,333 37,870 (5,463) 83% 73% e) 52,000 52,000 EPA Grant 129,729 78,207 (51,522) 83% 50% e) 155,675 203,421 47,746 Planning -Current 1,292,875 928,025 (364,850) 83% 60% c) 1,551,450 1,150,000 (401,450) Planning -Long Range 595,292 285,021 (310,271) 83% 40% c) 714,350 380,000 (334,350) Total Revenues 6,953,625 4,469,506 (2,484,119) 83% 54% 8,344,350 5,709,171 (2,635,179) Trans In -CDD Reserve 166,667 200,000 33,333 83% 100% j) 200,000 200,000 Trans In -CDD Bldg/Elec 65,949 79,139 13,190 83% 100% j) 79,139 79,139 Trans In -General Fund 62,500 56,250 (6,250) 83% 75% 75,000 75,000 Trans In -Other 83 (83) 0% 0% 100 - (100) TOTAL RESOURCES 7,672,236 5,016,556 (2,734,819) 83% 55% 9,188,033 6,274,971 (2,912,962) REQUIREMENTS: EXPENDITURES 8 TRANSFERS Admin -Operations Division 2,179,303 2,138,909 40,394 83% Admin -GIS Division 253,312 238,764 14,548 83% Admin -Code Enforcement 191,475 188,437 3,038 83% Building Safety Division 1,092,376 1,061,488 30,888 83% Electrical Division 360,011 336,302 23,709 83% Contract Services 531,052 581,625 (50,573) 83% Env Health -On Site Pgm 493,488 401,974 91,514 83% Env Health-Lic Facilities 415,953 414,501 1,452 83% Env Health - Drinking H2O 57,846 58,136 (290) 83% EPA Grant 103,043 119,120 (16,077) 83% Planning -Current Division 1,119,394 1,069,242 50,152 83% Planning -Long Range Div 458,343 373,654 84,689 83% Contingency 401,101 401,101 83% Exp. 82% f) 2,615,163 2,574,457 40,706 303,974 293,997 9,977 82% 229,770 228,664 1,106 81% f) 1,310,851 1,249,329 61,522 78% 432,013 414,705 17,308 91% g) 637,262 721,275 (84,013) 68% f) 592,186 547,703 44,483 83% h) 499,143 515,789 (16,646) 84% 69,415 69,601 (186) 96% i) 123,651 148,387 (24,736) 80% f) 1,343,273 1,301,237 42,036 68% 550,011 461,051 88,960 n/a 481,321 481,321 79% TOTAL REQUIREMENTS 7,656,697 6,982,152 674,545 83% 76% 9,188,033 8,526,195 661,838 NET (Resources - Requirements) 15,539 (1,965,596) (2,060,274) j) - (2,251,224) (2,251,124) Beginning Net Working Capital per Proposed Budget (1,877,224) 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 primarily in January and February after license renewal statements are mailed out. e) Payments are received in installments or as billed. Funds to be transferred in from Fund 297. f) Year end figures adjusted downward to reflect unfilled vacancies associated with lower permit volume. g) Expenses are high due to unbudgeted payment to the City of Redmond for plan reviews done by City staff. h) Expenses include the hiring of a temporary Sanitarian to catch up on restaurant inspections. i) Additional unanticipated expenses associated with South County groundwater project. j) 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 Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % CoII. % RESOURCES: Beg. Net Working Capital $5,302,706 $ 5,605,930 Revenues System Development Ch 55,833 12,874 Mineral Lease Royalties 103,594 Forest Receipts 2,556,667 3,063,038 State Grant 310,371 375,022 Motor Vehicle Revenue 7,000,000 6,645,841 City of Bend 145,833 237,855 City of Redmond 354,167 311,844 City of Sisters 12,500 43,160 Miscellaneous 41,667 40,377 Road Vacations 833 1,500 Interest on Investments 125,000 243,480 Donations 2,000 2,440 Interfund Contract 751,917 138 Equipment Repairs 210,250 263,551 Vehicle Repairs 83,333 LID Construction 125,000 Vegetation Management 76,500 Inter -fund: Forester 17,500 Car Washes - 3,729 Sale of Eqp & Material 500,000 582,604 Sale of Public Lands 417 132 Revised Year End Budget Projection Variance $ 303,224 100% 106% $ 5,302,706 $ 5,605,930 $ 303,224 Total Revenues 12,369,788 11,931,179 Trans In -Solid Waste 772,500 463,500 Trans In -Road Imp Res 13,050 (42,959) 83% 19% 67,000 15,000 103,594 83% n/a 103,594 506,371 83% 100% a) 3,068,000 3,063,038 64,651 83% 101% 372,445 375,022 (354,159) 83% 79% 8,400,000 8,200,000 92,022 83% 136% b) 175,000 275,000 (42,323) 83% 73% b) 425,000 400,000 30,660 83% 288% b) 15,000 50,000 (1,290) 83% 81% 50,000 40,377 667 83% 150% 1,000 1,500 118,480 83% 162% 150,000 250,000 440 83% 102% 2,400 2,440 (751,779) 83% 0% c) 902,300 935,000 53,301 83% 104% d) 252,300 290,000 (83,333) 83% 0% e) 100,000 75,000 (125,000) 83% 0% f) 150,000 50,000 (76,500) 83% 0% g) 91,800 91,800 (17,500) 83% 0% g) 21,000 21,000 3,729 83% n/a d) 5,000 82,604 83% 97% 600,000 752,000 (285) 83% 26% 500 132 (438,609) 83% 80% 14,843,745 14,995,903 152,158 (52,000) 103,594 (4,962) 2,577 (200,000) 100,000 (25,000) 35,000 (9,623) 500 100,000 40 32,700 37,700 (25,000) (100,000) 5,000 152,000 (368) (309,000) (13,050) TOTAL RESOURCES 18,458,044 18,000,609 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 4,709,559 7,190,798 3,454,167 750,000 1,469,735 4,544,423 5,067,028 67,083 83% 50% h) 927,000 695,250 (231,750) 83% 0% i) 15,660 (15,660) (457,435) 83% 88% 21,089,111 21,297,083 207,972 165,136 2,123,770 3,387,084 750,000 1,469,735 TOTAL REQUIREMENTS 17,574,259 9,678,534 83% 83% 83% 83% 83% Exp. % 80% 59% j) 2% k) 0% n/a 5,651,471 8,628,958 4,145,000 900,000 1,763,682 5,532,605 118,866 8,438,127 190,831 67,083 4,077,917 900,000 - 1,763,682 7,895,725 83% 46% 21,089,111 14,937,815 6,151,296 NET (Resources - Requirements) 883,785 8,322,075 7,438,290 Beginning Net Working Capital per Proposed Budget a) Annual payment received in January. b) Billed upon completion of work. c) Payment to be received in June 2008 from Funds 328 & 329. d) Billed to County departments monthly in arrears. e) Payment to be received in June 2008 from Fund 340. f) Payment to be received in June 2008 from Fund 430. I) Traffic permits & Access permits are lower than expected. 6,359,268 6,359,268 6,108,195 g) Payment to be received in June 2008 from Fund 326. h) Payment received quarterly from Solid Waste for quarters ended 12/31/07, 3/31/08 and 6/30/08. i) Payment to be received in June 2008 from Fund 335. j) Seasonal expense includes overlays to occur spring 2008. k) Projection variance reflects funding reserved for 'Deschutes Junction project. ADULT PAROLE & PROBATION Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. % Revised Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 200,000 $ 311,856 $ 111,856 100% 156% $ 200,000 $ 311,856 $ 111,856 Revenues State Grant 2,218,127 2,661,782 443,655 83% 100% 2,661,752 2,661,782 30 State Miscellaneous 11,083 33,528 22,445 83% 252% g) 13,300 33,528 20,228 Probation Work Crew Fees 42,500 26,940 (15,560) 83% 53% j) 51,000 37,000 (14,000) Alcohol and Drug Treatment 417 85 (332) 83% 17% a) 500 200 (300) Polygraph Testing 2,000 1,025 (975) 83% 43% i) 2,400 2,400 Miscellaneous 7,500 3,383 (4,117) 83% 38% b) 9,000 3,383 (5,617) Electronic Monitoring Fee 75,000 98,281 23,281 83% 109% 90,000 100,000 10,000 Probation Superv. Fees 170,833 208,077 37,244 83% 102% 205,000 249,000 44,000 Cognitive Program 3,583 60 (3,523) 83% 1% c) 4,300 500 (3,800) Day Reporting Fee 10 10 83% n/a - 10 10 Interest on Investments 23,750 25,218 1,468 83% 88% 28,500 26,000 (2,500) Leases 3,000 3,000 83% n/a d) 3,000 3,000 Rentals 2,500 280 (2,220) 83% 9% e) 3,000 2,000 (1,000) Drug Court - Byrne 8,333 16,246 7,913 83% 162% h) 10,000 23,670 13,670 Total Revenues 2,565,626 3,077,915 512,289 83% 100% 3,078,752 3,142,473 63,721 Transfers In -General Fund 283,333 283,333 83% 83% 340,000 340,000 Transfers In -Video Lottery 88,333 88,333 83% 83% 106,000 106,000 Transfers In -Sheriff 41,667 37,500 (4,167) 83% 75% 50,000 50,000 Transfers In -Other (GF) 2,500 2,250 (250) 83% 75% 3,000 3,000 TOTAL RESOURCES 3,181,459 3,801,187 619,728 83% 101% 3,777,752 3,953,329 175,577 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 2,404,642 2,145,899 258,743 83% 74% f) 2,885,570 2,750,570 135,000 522,718 562,648 (39,930) 83% 90% 627,262 627,262 83 83 83% 0% 100 100 220,683 220,683 83% n/a 264,820 264,820 TOTAL REQUIREMENTS 3,148,126 2,708,547 439,579 83% 72% 3,777,752 3,377,832 399,920 NET (Resources - Requirements) 33,333 1,092,640 1,059,307 575,497 575,497 Beginning Net Working Capital per Proposed Budget 547,000 a) Due to procedural changes, fees are no longer imposed for positive urinalysis tests. b) The Department is no longer purchasing and billing Bethlehem Inn for urinalysis test kits. c) The cognitive program has changed from a voluntary to a mandatory program making it more difficult to collect fees. d) Bethlehem Inn occupancy continued into FY 2008. These revenues were not included in the FY 2008 budget. e) Because transitional house was closed for two months, rents were not received. f) Expenditures will be less than budgeted due to open positions. g) Alternative incarceration funds received from the State ($17,134) were not included in the FY 2008 budget. h) Actual amount received for Byrne Grant exceeded the amount included in the FY 2008 budget. i) The Department no longer has an in-house polygrapher. j) Delay in timing of receipts, due likely to current economy. Anticipate receiving payment in full as it is required prior to sending completion notice to the Court. COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Ten Months Ended April 30, 2008 Revised Year to Date Budget Budget Actual Variance FY % Coll. % Revised Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 542,211 $ 613,800 $ 71,589 100% 113% $ 542,211 $ 613,800 $ 71,589 Revenues Federal Grants 229,116 164,375 (64,741) 83% 60% a) 274,939 274,939 Title IV - Family Sup/Pres 34,668 31,308 (3,360) 83% 75% b) 41,601 34,638 (6,963) HealthyStart Medicaid 116,667 87,475 (29,192) 83% 62% c) 140,000 130,000 (10,000) Child Care Block Grant 47,248 29,557 (17,691) 83% 52% b)d) 56,698 38,276 (18,422) Level 7 Services 171,641 135,241 (36,400) 83% 66% b) 205,969 161,594 (44,375) Juvenile Crime Prevention 324,923 304,551 (20,372) 83% 78% e) 389,908 452,792 62,884 State Prevention Funds 114,583 164,069 49,486 83% 119% f) 137,500 210,945 73,445 HealthyStart/R-S-G 275,578 314,732 39,154 83% 95% b) 330,694 314,732 (15,962) OCCF Grant 313,003 483,600 170,597 83% 129% b) 375,603 483,600 107,997 Miscellaneous 2,917 16,296 13,379 83% 466% g) 3,500 20,000 16,500 Court Fines & Fees 20,000 20,712 712 83% 86% 24,000 25,000 1,000 Interest on Investments 20,833 35,231 14,398 83% 141% h) 25,000 43,000 18,000 Grants -Private 10,000 5,700 (4,300) 83% 48% i) 12,000 7,500 (4,500) Total Revenues 1,681,177 1,792,847 111,670 83% 89% 2,017,412 2,197,016 179,604 Trans from General Fund 291,000 291,000 - 83% 83% Trans from Other 142,748 128,473 (14,275) 83% 75% Total Transfers In 433,748 419,473 (14,275) 83% 81% 349,200 349,200 171,297 171,297 520,497 520,497 TOTAL RESOURCES 2,657,136 2,826,120 168,984 83% 92% 3,080,120 3,331,313 251,193 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency Exp. % 455,601 420,997 34,604 83% 77% j) 546,721 489,347 57,374 1,791,763 1,644,407 147,356 83% 76% k) 2,150,116 2,270,931 (120,815) 83 83 83% 0% 100 100 319,319 - 319,319 83% n/a 383,183 383,183 TOTAL REQUIREMENTS 2,566,766 2,065,404 501,362 83% 67% 3,080,120 2,760,278 319,842 NET (Resources - Requirements) 90,370 760,716 670,346 571,035 571,035 Beginning Net Working Capital per Proposed Budget 571,035 a) Safe Havens grant reimbursement requested quarterly and Drug Free Communities grant reimbursement requested monthly. b) Grant amounts finalized according to the OCCF budget workgroup and allocation formulas. c) Local Medicaid reimbursements trending downward due to new guidelines. d) Federal funds to be requested later in the fiscal year. e) JCP funding allocations increased. f) Safe & Drug Free Schools grant budgeted at $50,000, actual is $100,000 - additional grant of $23,445 expected. g) Partner reimbursements for office expenses, and project contributions expected to increase. h) Interest income projection increased due to higher cash balance and additional grant funding. i) Youth conference donations decreased to match FY 2007 actual amount. Payments anticipated to be received in full by year incl. j) Personnel costs projected lower due to employee's leave without pay and new employee Tess than budget. k) Projection adjusted for increase in grant revenue that will be paid to service providers during the course of the fiscal year. Temporary office help cost added to materials & services. SOLID WASTE Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % CoII. Revised Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 2,280,356 $ 2,678,908 $ 398,552 100% 117% $ 2,280,356 $ 2,678,908 $ 398,552 Revenues State Grant 18,050 18,050 83% n/a a) 18,050 18,050 Miscellaneous 29,167 23,377 (5,790) 83% 67% 35,000 35,000 Franchise 3% Fees 133,333 205,450 72,117 83% 128% 160,000 205,450 45,450 Commercial Disp. Fees 1,716,667 1,240,277 (476,390) 83% 60% b) 2,060,000 1,674,716 (385,284) Private Disposal Fees 1,725,000 1,208,599 (516,401) 83% 58% b) 2,070,000 1,567,714 (502,286) Franchise Disposal Fees 4,479,554 3,661,459 (818,095) 83% 68% b) 5,375,465 4,826,406 (549,059) Yard Debris 47,208 56,346 9,138 83% 99% c) 56,650 70,000 13,350 Special Waste 25,000 14,255 (10,745) 83% 48% 30,000 20,000 (10,000) Interest 100,000 119,727 19,727 83% 100% 120,000 148,000 28,000 Leases 241 241 83% n/a 241 241 Sale of Equip & Material 37,500 74,903 37,403 83% 166% d) 45,000 80,000 35,000 Total Revenues 8,293,429 6,622,684 (1,670,745) 83% 67% 9,952,115 8,645,577 (1,306,538) Trans In -North Area Dev 1,708,333 1,700,000 (8,333) 83% 83% e) 2,050,000 1,822,829 (227,171) TOTAL RESOURCES 12,282,118 11,001,592 (1,280,526) 83% 77% 14,282,471 13,147,314 (1,135,157) REQUIREMENTS Expenditures Personal Services 1,445,023 1,399,259 45,764 83% 81% f) 1,734,028 1,698,974 35,054 Materials and Services 4,162,496 2,466,079 1,696,417 83% 49% g) 4,994,995 4,292,660 702,335 Debt Service 806,628 457,792 348,836 83% 47% h) 967,954 967,954 Capital Outlay 149,500 138,489 11,011 83% 77% 179,400 150,000 29,400 Transfers Out 4,855,833 3,138,500 1,717,333 83% 54% i) 5,827,000 4,895,250 931,750 Contingency 482,578 - 482,578 83% n/a 579,094 579,094 Exp. % TOTAL REQUIREMENTS 11,902,058 7,600,119 4,301,939 83% 53% 14,282,471 12,004,838 2,277,633 NET (Resources- Requirements) 380,060 3,401,473 3,021,413 1,142,476 1,142,476 Beginning Net Working Capital per Proposed Budget 1,221,164 a) Unanticipated EPA grants passed thru Solid Waste. b) Rate increase was budgeted to occur July 1st, but was delayed until Oct 1st; Disposal tonnages have decreased from last year. c) Seasonal material. d) Recycling revenues higher than expected and seasonal. e) $1,700,000 of the transfer will occur in April, with the balance in June 2008 after project completion and accounting is finalized. f) Projection reduced to reflect salary savings on unfilled positions. g) Large dollar expenditures for items, projects, and events are scheduled throughout the year. h) Debt service payments are recorded in November and May. i) Transfer to Road Department reduced to reflect postponed fee increase and will occur in the last three quarters of fiscal year. Remaining transfers are processed twice a year. RESOURCES: Beginning Net Working Capital Revenues Inter -fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Transfers In -PERS Reserve TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Repair / Replacement Miscellaneous Total General Liability PROPERTY DAMAGE Repair / Replacement Insurance Repair / Replacement Total Property Damage VEHICLE Professional Service Repair / Replacement Insurance Loss Prevention Total Property Damage WORKERS' COMPENSATION Settlement / Benefit Defense Insurance Loss Prevention Miscellaneous Workers' Comp Losses Total Workers' Compensation Risk Management Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance % of F % Coll. $2,000,000 $2,122,953 349,111 247,942 149,034 731,748 130,147 41,667 12,500 2,083 8,333 70,833 349,160 247,950 149,050 788,520 132,110 2,496 23,144 560 3,975 24,507 87,010 $122,953 49 8 16 56,772 1,963 (39,171) 10,644 560 1,892 16,174 16,177 1,743,398 1,808,482 83 65,083 (83) 3,743,482 3,931,434 53,539 4,946 4,578 158,576 1,273 769 25 1,083,333 223,706 22,726 149,428 23,751 279,167 195,906 523 29,124 659 17,628 133,333 47,934 437,314 209 75,707 9,892 33,460 2,190 595,833 558,772 UNEMPLOYMENT - Settlement / Benefits 54,167 51,549 187,953 100% 106% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 90% 85% 5% 154% n/a 159% a) 245% 102% 86% 83% 0% 83% 96% 1,083,333 83% % Exp. Revised Year End Budget Projection Variance $2,000,000 $2,122,953 $122,953 418,933 297,530 178,841 878,098 156,176 50,000 15,000 2,500 10,000 85,000 418,933 297,530 178,841 955,108 161,512 50,000 23,144 560 3,975 24,507 105,000 77,010 5,336 8,144 560 1,475 14,507 20,000 2,092,078 2,219,110 127,032 100 (100) 4,092,178 4,342,063 249,885 17% c) 1,300,000 310,000 990,000 279,167 83% 58% d) 335,000 235,000 100,000 133,333 83% 30% e) 160,000 60,000 100,000 595,833 83% 78% 2,617 83% 79% Total Direct Insurance Costs 2,145,833 1,077,867 Insurance Administration: Personal Services 304,239 274,156 Materials & Service 181,318 140,180 Capital Outlay 83 715,000 715,000 65,000 60,000 5,000 2,094,284 83% 42% 2,575,000 1,380,000 1,195,000 30,083 83% 75% b) 365,087 325,087 41,139 83% 64% 217,582 217,582 83 83% 0% 100 Total Insurance Administration 485,641 414,335 Contingency TOTAL APPROPRIATIONS/EXPENDITURES NET 778,674 71,305 778,674 3,410,148 1,492,202 333,333 2,439,232 2,944,264 3,132,216 Beginning Net Working Capital per Proposed Budget a) Reimbursement for cancellation of Workers Compensation bond. b) Year to date includes payoff of leave balances and final pay ($37,000) in August for Loss Prevention Specialist. Projection based on assumption that position will remain open during remainder of the fiscal year. c), d), e) Liability claims costs, property damage, and vehicle damage are all lower than expected -- departments are managing risk well. 83% 40,000 100 71% 582,769 542,669 40,100 83% n/a 934,409 934,409 83% 36% 4,092,178 1,922,669 2,169,509 2,419,394 2,419,394 2,500,000 Health Benefits Trust Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget _ Actual Variance FY % Coll. % RESOURCES Beg. Net Working Capital $10,500,000 Revenues: Internal Premium Charges PIT Emp - Add'I Prem Employee Prem Contribution COIL Retiree / COBRA Co -Pay Prescription Rebates Interest Total Revenues TOTAL RESOURCES REQUIREMENTS Expenditures: Personal Services Materials & Services Conferences and Seminars Claims Paid-Medical/Rx Claims Paid-DentalNision Refunds Insurance Expense State Assessments Administration Fee PPO Fee Health Impact Printing Program Expense/Supplies Other Budget Year End Projection Variance $10,760,885 $ 260,885 100% 102% $10,500,000 $10,760,885 $ 260,885 9,250,000 10,155,132 126,583 137,683 287,525 279,402 646,479 758,625 333,333 451,305 36,706 375,000 456,251 11,018,921 12,275,103 905,132 83% 91% a) 11,100,000 12,194,662 11,099 83% 91% 151,900 161,900 (8,124) 83% 81% 345,030 335,030 112,146 83% 98% 775,775 885,775 117,972 83% 113% 400,000 520,000 36,706 83% nia 36,706 81,251 83% 101% 450,000 530,000 1,256,182 83% 93% 13,222,705 14,664,073 1,441,368 1,094,662 10,000 (10,000) 110,000 120,000 36,706 80,000 21,518,921 23,035,988 1,517,067 92% 97% 23,722,705 25,424,958 1,702,253 90,655 86,007 Exp. % 4,648 83% 79% 2,500 245 2,255 8,198,441 7,060,551 1,137,890 1,083,891 1,169,047 (85,157) (88,991) 88,991 352,625 285,177 67,448 50,000 49,023 977 217,000 200,556 16,444 31,646 27,375 4,271 33,333 38,934 (5,601) 10,000 2,071 7,930 9,167 9,167 17,043 16,556 488 Total Materials & Services 10,005,646 8,760,545 Capital Outlay Contingency 9,672,537 1,245,101 9,672,537 83% 83% 83% 83% n/a 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 8% 72% b) 90% b) 67% 82% 77% 72% 97% 17% 0% 81% 73% 0% 0% 108,786 108,786 3,000 9,838,129 1,300,669 423,150 60,000 260,400 37,975 40,000 12,000 11,000 20,452 3,000 8,538,340 1,413,732 (88,991) 353,150 66,000 242,400 32,975 46,000 7,000 1,000 20,452 1,299,789 (113,063) 88,991 70,000 (6,000) 18,000 5,000 (6,000) 5,000 10,000 12,006,775 100 11,607,044 10,635,058 1,371,717 100 11,607,044 TOTAL REQUIREMENTS 19,768,838 8,846,552 10,922,286 83% 37% 23,722,705 10,743,844 12,978,861 NET (Resources - Requirements) 1,750,083 14,189,437 12,439,353 Beginning Net Working Capital per Proposed Budget a) Amount budgeted to be transferred from operating funds for FY 2008. b) Based on annualizing 43 weeks of claims paid. - 14,681,114 14,681,114 14,000,000 RESOURCES: Beg. Net Working Capital Revenues Property Taxes - Current Property Taxes - Prior State Reimbursement Telephone User Tax Data Network Reimb. Jefferson County User Fee Contract Payments Miscellaneous Interest Interest on Unsegregated Tax Total Revenues TOTAL RESOURCES DESCHUTES COUNTY 911 Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance % of FY % Coll. $2,600,000 $2,947,210 $ 347,210 1,988,549 45,833 18,333 633,033 28,333 13,333 27,500 58,333 6,667 37,500 1,067 2,228,366 78,079 8,277 571,541 29,473 26,977 31,753 21,455 5,695 115,049 1,467 239,817 32,246 (10,056) (61,492) 1,140 13,644 4,253 (36,878) (972) 77,549 400 2,858,481 3,118,133 259,652 5,458,481 6,065,343 606,862 REQUIREMENTS: Expenditures Personal Services 2,866,165 Materials and Services 631,958 Capital Outlay 38,250 Contingency 1,488,777 TOTAL REQUIREMENTS 2,529,092 607,780 Revised Budget Year End Projection Variance 100% 113% $2,600,000 $2,947,210 $ 347,210 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 93% 142% 38% 75% 87% 169% 96% 31% 71% 256% 115% 91% 2,386,259 55,000 a) 22,000 759,640 34,000 16,000 33,000 b) 70,000 8,000 45,000 1,280 2,360,036 89,423 34,423 22,000 759,640 34,000 26,977 10,977 33,000 70,000 8,000 130,000 85,000 1,467 187 (26,223) 3,430,179 3,534,543 104,364 83% 101% 6,030,179 6,481,753 451,574 % Exp. 337,073 83% 74% c) 3,439,398 24,178 83% 80% 758,349 38,250 83% 0% 45,900 1,488,777 83% n/a 1,786,532 5,025,150 3,136,872 1,888,278 NET (Resources - Requirements) 433,331 2,928,471 2,495,140 3,293,398 146,000 758,349 45,900 - 1,786,532 83% 52% 6,030,179 4,097,647 1,932,532 Beginning Net Working Capital per Proposed Budget a) Office of Emergency Management billed in arrears. 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O(0 pp m O N 1- 000 m ' ' CD C) 01 tom') fes') CV CV 0'. 00 (0 -' 03 N: n 0.CO 0.1 :. co 7'' O 0: O, : n ..• C N 7 .O O (` LL 0 W C rA C O• L N CL: 01 > > v dl C.241.., I.00:X C./ toi r 0. N 0 I� ,I111._(5 , a) U 'le N:,,) W'. 1( C.....73.!4j!' d LL {�' 'IllC'' N:L a C O'0 >, Oi, W ` . Y a) ba' a) >. C LL : :CI W a: O C 7''L7 C) O'' 3 to Ci CE •W..3.1L-•.) O U Q) C...•=1. Ud:a) m-C.)D p.) w co -.5. .O. 1'a ��m N.olix'oliV O K, y C c CI) LL'.' C w m O N N• = -,. z L Z C c)'c.,LL - F U• a). % mitt 0 co C'UI 0): co c y �. � to •epp iD - 0.LL...._=0H.........3..),„,,:_. Lr'' N c.„,,---:.e:„,‘-,E:70_,„,.- ,N ' W (I,, C c 0,1...• H C'I U- N a) , 0 '.C7 W '' � ,._g 0: y AL _ Cy C)',, C C7 I, V..C.,=.,0) . '8:=.‘^ °6 �' T. y O.) O.) O • N o o N .� � N''..) .) Z �:. N• a Z .) y Z C 4:(,),.:i2,= N Ca) kw�cn,Uxao'> c CM',i2 2L0.�U o', >',�w• �0 '_•-,��:`c��QCL LL o: o a o COI;0.1- O z'. N a) 0) L I -c WD y U RESOURCES: Beg. Net Working Capital Receipts: Events Telephone Fees - Events Parking Fees Storage RV / Camping Horse Stall Rental Concession % - Food Vending Machines Interfund Contract Rights (Signage, etc.) Miscellaneous Interest Total Receipts Transfers In TOTAL RESOURCES Deschutes County - Fair and Expo Center YTD -Budget Basis Statement of Financial Operating Data Ten Months Ended April 30, 2008 Year to Date Budget Actual Variance FY % Coll. % Year End Budget Projection Variance $ 75,000 $ 10,606 $ (64,394) 100% 14% $ 75,000 $ 10,606 $ (64,394) 795,000 42,000 6,000 60,000 197,500 22,000 262,000 2,000 47,000 15,000 4,170 6,670 731,014 (63,986) 30,983 (11,017) (6,000) 60,071 71 100,774 (96,726) 10,843 (11,157) 275,952 13,952 3,904 1,904 52,000 5,000 31,079 16,079 7,582 3,412 7,950 1,280 1,459,340 1,312,152 (147,188) 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 79% 920,000 856,015 (63,985) 74% 42,000 30,983 (11,017) 0% 6,000 (6,000) 100% 60,000 60,071 71 37% 270,000 173,699 (96,301) 20% 55,000 43,843 (11,157) 86% 320,000 333,952 13,952 195% 2,000 3,478 1,478 111% 47,000 52,000 5,000 33% 95,000 111,079 16,079 152% 5,000 8,412 3,412 99% 8,000 9,281 1,281 72% 1,830,000 1,682,812 (147,188) 630,265 630,265 83% 89% 705,353 705,353 2,164,605 1,953,023 (211,582) 83% 75% 2,610,353 2,398,771 (211,582) REQUIREMENTS: Expenditures: Personal Services 743,260 701,789 Materials and Services 751,810 750,938 Debt Service 239,060 239,060 Capital Outlay 45,000 Transfers Out 250,000 250,000 Contingency 41,471 83% 872 83% 83% 45,000 83% - 83% - 83% Exp. % 79% 891,983 843,633 48,350 83% 902,542 935,585 (33,043) 67% 359,101 359,101 0% 45,000 45,000 100% 250,000 250,000 n/a 161,727 161,727 TOTAL REQUIREMENTS 2,029,130 1,941,787 87,343 83% 74% 2,610,353 2,138,319 472,034 NET (Resources - Requirements) 135,475 11,236 (124,239) Beginning Net Working Capital per Proposed Budget Accrued Revenue (Accounts Receivable): Current Month Events 28,211 Prior Months 1,615 Total Accounts Receivable 29,826 260,453 260,453 150,000 Deposits Received for Future Events: 2008: May June July August September October November December 2009 and Beyond TOTAL 44,520 2,480 620 195 3,150 3,860 7,981 575 45,457 108,838 Deschutes County Fair and Expo Center Statement of Financial Operating Data April 2008 RESOURCES: Beg. Net Working Capital Receipts: Events Telephone Fees - Events Parking Fees Storage RV / Camping Horse Stall Rental Concession % - Food Budget Actual Variance $ $ $ 75,000 45,610 (29,390) 21,000 35,645 14,645 36,250 9,766 (26,484) 9,000 3,340 (5,660) 28,000 22,500 (5,500) Vending Machines - - Interfund Contract 42,000 - (42,000) Rights (Signage, etc.) - Miscellaneous 417 230 (187) Interest 667 378 (289) Total Receipts 212,334 117,469 (94,865) Transfer In: General Fund, Room Tax Total Transfers TOTAL RESOURCES IN 212,334 117,469 (94,865) REQUIREMENTS: Expenditures: Personal Services 74,326 78,959 (4,633) Materials and Services 75,181 71,233 3,948 Debt Service - Capital Outlay - Transfers Out Contingency TOTAL REQUIREMENTS 149,507 150,192 (685) NET (Resources - Requirements) 62,827 (32,723) (95,550) Deschutes County RV Park Revenue and Occupancy Statistics FY 2008 Actual Received: July August September October November December January February March April Year to Date Actual Projected May June Total Actual + Projected Budget (1) RV Park Fees # of Spaces Rented % Occupancy 1) 106 spaces times 366 days of $270,000 assumes 8,438 Budgeted occupancy rate is spaces available (8,438 / 38 $ 39,030 28,034 8,313 2,248 1,186 32 480 1,056 2,624 9,636 92,639 36,250 36,250 $ 165,139 $ 270,000 (Revenue / $32 ) 1,220 876 260 70 37 1 15 33 82 301 2,895 1,133 1,133 5,161 8,438 = 38,796 annual spaces available. Budget spaces rented ($270,000 / $32 = 8,438) 21.75% - budgeted spaces / total annual ,796) 37.12% 26.66% 8.17% 2.14% 1.17% 0.03% 0.46% 1.09% 2.50% 9.47% 8.95% 34.47% 35.62% 13.30% 21.75% Number of spaces Days per month Maximum Spaces per Month Rate per day Maximum Revenue 106 106 106 29 30 31 3,074 3,180 3,286 $ 32.00 $ 98,368 32.00 $ 32.00 101,760 105,152 Deschutes County Fair and Expo Center Accounts Receivable April 30, 2008 Current Month Business Trade Fair 2,802 Teacher Fair 2,909 Food & Beverage (estimate) 22,500 Total Current Month 28,211 Prior Months: April, 2006 NW Expo & Trade show 1,615 Total Prior Months 1,615 Total Accrued Revenue as of April 30, 2008 29,826 C E 0. 0 0) cN C • 0 O CO U • Q ▪ L • -c -co O Z • ) • 11) ca 33 O CO Co O O co 0. O) 7 0 L_ c 0 0 a) U C z 0 U W d Estimated Final 1- U U a) O 1 ors co co U C C N N E .0•E E c U W > c U 0. W 0) O) LO 0 CO 000) 0 03 1-oc •- 0) 0) LO r.. N CO 00)'0.00 0 O)',r ca ▪ : r -co c 0) L[) 0 MC (.p 0'N 00)'- 0c T 4 coT Lt7 T T 4 00 LL9 T C) 0) LrJ Le 0) 1,- co co c) CY 0) vt 0 O 0) x- CO •t -O CO N- ON O M Ot-OLO N 0 O)M co) .1 LCA O_ t0 • 72 a7 •O7 • c C c' EO d o'. 42d0',/1 1-0 c �' c O > 0 . (�03 g ', EEt - 1�ICO �'0 0030)03 O M CO (O :0) LC) 03 0) 03 u)" ‘-M,N'M 1N'CO rnrn� 1+ CO Co — 0 CO 0)00 1's 0N'0)O 0 CO CO COO)LO 00.0)CO CR O N i CO 0 0 C 0) CO '1' r 1` 0 .'0 N0)'O Co CO CO CO CO LO 00 0) O LC)r0) -Mr-c 1 -NCO O' 0 CO N O N O•t Lfl OLn c 4(V) N O N 'c M '- 0 -'4)V - CO COO coLt- N c0- Ch CO03 r•' N c- M I"' c- 0 O co), O. N, O co M'. (0 i 03 M CO co rte' 0O0r 0 000) COOd' C6 r r LM N L CO_ N M (0 N '- M c U C ' (a Ia)7 Z a) N' •�, 0i a) W a),2, !)0 U) a) °es . O C OL E' I p N to U c v) d C Q) U 7 = 0) ca rn 08 L(1 a) a) �o xs L cn c co E u' C c(1))''b . a- • 00 C'', Q (1) N •y - O Q UWU �LL.a,2a o F- 0 :a Q m U IC 0 0 7 c O U N 4 00 LCA T 00 O 00 ss� O 0) 00 CO Co▪ ) 03 03 M a) O L. a). 4— O O a)'' a E O. U O 7 U (0 a). a), cd a) •3 a C � O O E O O N N'w`N- 0 CO LL 0) ' ea f13 3 LC), O U'O NI 7 0 LCL a) LL LL 0) C >E .. ai O v- 7 v) 0).0 5 N A a) C-0 cr a c c mU 0)• - 0)) 0)) U o: c W . 0)O f!) O CO is r z H H 1--U h Z (O, -0I i 0 E> o_ } O c • co • ❑ oo 2 N N Q _c o ° Q Z porn • 17). 3 O o _c c p O u a) U c ❑ 1- 0 1 C O N LL 0 O O N } LL Received and FY 2004 T FY 2005 f FY 2006 tic GO0 -O �.:GO o a) -o0 cci O) co X V- CV In 1n to O CO 00csi O 0 M ' O 0, O N O M: M CO CO. O 00 r c0:O 00 CV M 0 C'9 N � (NO co o r- • O O) COn '00 CV v v 03 0: N N O' O 0 co ti CO O 0,et 11) M'4),0 �M M N(N O) ti d' O [�'c0'GO.CO a0 d• U) 0! CO N CV :. 0 x- co co co O co co l'4) co. co. co N'1f) co me' O co O.M O V:N 0 0 N 0 In CO V NC GO'V co co. n co co CO NN O)N s 0 N' O 117 O) c0 OD en 0) O) O' O co) C GO:M' O - co Cf)co 1- co- 0). CO tl): 0): co co c) er, C)M (4 -(.6 O) ti cot-: N': N c0 N CV (*I ''N n0 : �'N NM to O CAIN �, coN r r 0)' O' er 0 :141 l CO' 0 I4)'. U) u);C `I' 0 N C') N N!N.: sr" �.,,M ff 117 CO u). CO er 14)' er CO O). OI M OD O ' 0. In N. MI N.� � 0) 0 N • .N'0) tico st:0 0! c0 0' CO M'x- M, CO If) M c �'. In CO C': 0 co (0' M h.GO 0) N•0 0 CO •,-: ' M' CO (0 ' .:1',N 0:x'0) ('4 • ' 0 N, 0: OD. I,-.01 M N M tom- ' ,--0) CO to 0) : 0) M '. CO � • •‘-'M 0) . • fes . h. N. •N ,- N' r: (V CO 0 In 0 O U 0 : CO ' ' (.4 Or co 0 O 14)' M', co CO CV N- ' to 111 ' ON) CO N.000 d 00 0) :.14 T ' LC) CV 0 !M:tf) COO If). CV I CO ' cri CO CV 0) N LO� a a).(-) v 11) c vi LL c c o U E (.) ° c °� rn g ° co g U ° E m p :c..).0:-- ' �: o ° c j c 0 In m'� a) 6In I p '. O > O O ...II) O M z:. J °Ely -a c L E c U 1lf �N, rn c) 'a m m L U u, U o a) ,- . u) Q °� a) Y a ' U Lm �', E °': m ,cS ° - o ` CD cn a or, y o' �' a� =: U rn°5 _aZ o g a°i' E u- 4E. c 1-,a) c:°� In a� ° a� �' a°) o a� �'c o �UZ p_c5„...,>,::70.76:=— ' E c 0: cci a 3m cU�L a oU m,@ �ci ccn `maw o rn,cl) 2 O CO Q) � a) : ca H >,o11):‘-','.«.._.- N c --....,..,-7 - N I- O N w �' CO aS �° 9 7 a) 0: °� c 0' c` C0.! a) >',- in, c � a� -CI (1) , c 3,•o c m, m =,v' 0-1 � v' � s U c °'•in >.Y': � 2 ` . E; up) a) x Cen- 2 a) Q:a� a) o:.> O c._ c a) coa�:m _ ° m o,a (a •-._ O m" 6.-e: ' w DR. cA 0 c9:0 U a- < Q,u) m,R,S SiU Y �''tn❑2O ❑miE to LL SLL'Q'Um 0 0 0 N 0 (O O O ID n N N O) O N Total Expenditures • C C a) .� ;1_3 Eo E E E 0 0 • Q o O i i i CD o Mci. N CdO .-- Oc0 'N. 0 ' 0) c.) 0 e4 N- c,..1 0 N- c0 a0 (o N O t[)', N CO CO Cr) 0 cn Or cc N N 0'1.0 L 0'0 N N.: N I- O ISO - 0000 N I O' 1.0 N O - M',M', N O Q 0 a) 0 M co M M 0 co O O M M M M a— a) E CD 0 0) c0 ._ V, 0 a) C C 0)' &0 O C .-.' (0 O 0 0'' c 0 . 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U 0 g'o .5CE m O 0 O Y 0 0' 0 m Cl.) aD d O C 0) N al V s O U L C t0 0EL Y,< DoI-- PROJECTION W 1— W J a 2 0 V 1— aE ) o W N i Y W cC ix cc — VU Q E.. z 0) oo a.W u)cl)(-)ceL w�a Cr Z J W 0 a) U c Ca t6 cts E c w Project to Date Encumbrances & Commitments c CD Oc c a X w CONOC)NCDCOCn 1- O co 1- u, C) A-- A- CO O CO r 1-- r- O)NN co co CO N O C) N CD CO In V) O CD I-- r- U") C) e- A- CO O CO A- N. e- Q)N(N CO CONOC)NCDCO11") Is- to O CD 1s- A- LO A- A- CO O M ti r- ONC' co co d c d a W 0 1- O O 1 C) M 1 ti4 G) O) CO CO O O N } tL Ts" c .0) 0 a) rn 0 0 0 0 N >- -o -0 ce L) L) N 69 N O O N c aZ Nc O o 7 N t0/) } a) 715 o U(13 4- C1 O O E C1 = ca to � N co O m m 0 U O 00 Lo CL N9 cc O E kk o /_ co 0 / 770) / 0 / PROJECTION -J 0 CO 0 / LL k \ > . 0 .0 \ am Project to Date Encumbrances & Commitments Revenues: 000 16 0 N. m = o / 0 0 c ƒ-1 Private Grants k 0 16 c‘i c‘i k k Total Revenues (N Csi 000 NN Csi _@ Csi .\/ 6 cri to � c Total Expenditures $ (0 z / 6 E co �� N [ > k C 0 15\ co / o_ m c « 2 0 o @ $k°k & $(i) Q @ 0 = o 0)k <q 0 t ° co k7 -cu E� a/ XLo cn °q 'E a) 0) o a) -- c 0 0 2 2 c CD 7 a 'E. 7/ o= Uq CN /§ /ƒ c 10- _c /k .co §45 � i a co ° y5 •° & � 22 C / Vi 0 .co (1) 5 ••C-@ E a)£_■_ 10 0 $ § k # oƒ R=2 • /O /)5to2 2= O0 2 0§ 5 E9ff Ea%■: 2kg Ekk2 0) §/= o� 0■co 0 7 & 7 2 g c a, -5a) m —E2g E c -a 22 ■ ° / 0 \ @ o>.> d2� / P- ) k 15 - / f < 0 c m� a o L (0 0 E o°0®0§ 8o 0 = ■ - 5 u) ? Lc:: c S$«/ o e 7 E= c$ c E- c L 2 0 0'-- m Ca -0@■ cc el Cr) 0@ a a< 0/» Ca = 0 10 @ Deschutes County Conference/Seminar, Education/Training and Related Travel Expenditures - Fund: General / Department: BOCC FY 2008 Jul Aug Sep Oct I Nov Dec Jan Feb Mar Apr YTD Total Tammy Melton Conf/Sem & Educ/Trainin 190 225 - 305 185 - 685 - 115 g 60 1,764 Travel Meals - 25 - 30 - 130 - 315 500 Accommodations 208 93 485 - 87 - - 1,832 2,705 Airfare - - - - - - - - 654 654 Mileage reimbursement - 237 194 467 162 - 582 - 129 135 1,906 Ground Transport - - - - - 96 - - 249 345 Total Baney 190 695 287 1,287 347 - 1,581 243 3,244 7,874 Mike Daly Conf/Sem & Educ/Training - - - 45 195 - - 30 130 399 Travel Meals - 281 - 373 96 55 12 236 - 9 1,060 Accommodations 231 77 - 77 401 - 77 864 Airfare - - 479 - - - 479 Mileage reimbursement - 85 184 598 319 194 272 - 396 2,049 Ground Transport - 25 - - 49 - - 74 Total Daly 390 184 604 817 1,048 283 958 30 612 4,926 Dennis Luke Conf/Sem & Educ/Training - - - 330 - 40 220 115 - 705 Travel Meals - 25 25 87 25 25 - 257 445 Accommodations - 400 77 432 77 77 - 1,071 2,134 Airfare - - - - - - 785 - - 785 Mileage reimbursement 97 110 382 234 215 183 362 - 274 1,857 Ground Transport - - - 176 176 Total Luke 97 110 1,137 336 774 505 1,250 115 1,778 6,101 Other Personnel Conf/Sem & Educ/Training - Travel Meals Accommodations - - Airfare Ground Transport Total Other Total - BOC_ C Department Conf/Sem & E duc/Training 190 0 225 - 635 230 235 905 259 189 2,868 Travel Meals 306 - 428 121 142 167 261 - 581 2,006 Accommodations 208 93 1,117 154 432 241 478 - 2,980 5,703 Airfare - - - 479 - 785 - 654 1,918 Mileage Reimbursement 419 488 849 995 534 959 634 129 805 5,812 Ground Transport - 25 - - 96 49 - 425 595 Total - BOCC Department 190 1,183 581 3,029 1,500 1,822 2,368 2,208 387 5,634 18,901 FY 2008 Budget 20,000 Note: The $20,000 budget for BOCC Conferences, Seminars, Education, Training, Meals, Accommodations, Airf are, Mileage and Ground Transportation not allocated to these specific line items. It is budgeted as Conference s & Seminars. 5/12/::008