HomeMy WebLinkAboutTax-Finance UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
April 28, 2008
(1) Monthly Investment Report
(2) March 2008 Financial Statements
(3) New Bond Issue
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Investment Income - Net I $ 394,114 $ 4,033,498 I
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General $123,025,454
Total Investments $123,025,454
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Memorandum
Date: April 14, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find March 2008 financial reports for the following funds: General
(001), Community Justice — Juvenile (230), Sheriff's (255, 701, 702), Health (259),
Mental Health (275), Community Development (295), Road (325), Community
Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
GENERAL FUND
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget _
Actual
Variance
FY %
CoII. %
Revised
Year End
$
%
Budget
Projection
Variance
Variance
RESOURCES:
Beg. Net Working Capital $ 5,920,000 $ 6,713,253 $ 793,253 100% 113% $ 5,920,000 $ 6,713,253 $ 793,253 13%
Revenues
Property Taxes 13,914,000 17,396,734 3,482,734 75% 94% 18,552,000 18,637,337 85,337 0%
Gen. Rev. - excl. Taxes 1,894,931 2,043,678 148,747 75% 81% a) 2,526,574 2,660,374 133,800 5%
Assessor 807,878 779,014 (28,864) 75% 72% b)c) 1,077,170 1,041,170 (36,000) -3%
County Clerk 1,710,075 1,213,501 (496,574) 75% 53% d) 2,280,100 1,530,100 (750,000) -33%
BOPTA 13,098 13,475 377 75% 77% b) 17,464 17,464 0%
Board of County Comm. 75 277 202 75% 277% 100 277 177 177%
District Attorney 205,050 254,846 49,796 75% 93% e) 273,400 315,000 41,600 15%
Finance/Tax 187,384 190,055 2,671 75% 76% b) 249,845 249,845 0%
Veterans 54,000 53,277 (723) 75% 74% f) 72,000 72,000 - 0%
Property Management 63,750 65,747 1,997 75% 77% 85,000 87,000 2,000 2%
Grant Projects 1,500 1,503 3 75% 75% 2,000 2,000 0%
Total Revenues 18,851,741 22,012,107 3,160,366 75% 88% 25,135,653 24,612,567 (523,086) -2%
TOTAL RESOURCES 24,771,741 28,725,360 3,953,619 75% 92% 31,055,653 31,325,820 270,167 1%
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
BOCC
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Exp. %
2,827,584 2,525,023 302,561 75% 67% g) 3,770,112 3,470,112 300,000 8%
1,211,292 973,363 237,929 75% 60% h) 1,615,056 1,390,056 225,000 14%
49,512 44,769 4,743 75% 68% 66,016 56,000 10,016 15%
582,734 561,188 21,546 75% 72% 776,979 720,979 56,000 7%
3,440,144 3,301,368 138,776 75% 72% i) 4,586,859 4,536,859 50,000 1%
636,937 598,989 37,948 75% 71% 849,249 845,766 3,483 0%
218,517 146,919 71,598 75% 50% 291,356 241,356 50,000 17%
182,978 171,079 11,899 75% 70% 1) 243,970 228,970 15,000 6%
72,720 72,164 556 75% 74% 96,960 96,960 0%
3,347,709 3,825,158 (477,449) 75% 86% j) 4,463,612 4,463,612 0%
1,163,231 1,163,231 75% n/a k) 1,550,974 1,550,974 100%
13,733,358 12,220,020 1,513,338 75% 67% 18,311,143 16,050,670 2,260,473 12%
Transfers Out 9,216,378 9,205,386 10,992 75% 75% 12,288,504 12,288,504 0%
TOTAL REQUIREMENTS 22,949,736 21,425,406 1,524,330 75% 70% 30,599,647 28,339,174 2,260,473 7%
NET (Resources - Requirements) 1,822,005 7,299,954 5,477,949 456,006 2,986,646 2,530,640
Short Term Loan Receivable 1) 3,160,000
Balance 6,146,646
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 less 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.
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 900,000 $ 987,986 $ 87,986 100% 110%
Revenues
Federal Grants 146,494 83,194 (63,300) 75% 43%
SB #1065 -Court Assess. 36,000 46,123 10,123 75% 96%
State Miscellaneous 3,446 (3,446) 75% 0%
Discovery Fee 7,500 12,868 5,368 75% 129%
Food Subsidy 29,250 25,010 (4,240) 75% 64%
Juvenile Crime Prevention 202,793 148,240 (54,554) 75% 55%
Inmate/Prisoner Housing 60,000 49,950 (10,050) 75% 62%
Inmate Commissary Fees 900 549 (351) 75% 46%
Contract Payments 498,534 335,005 (163,529) 75% 50%
Miscellaneous 375 150 (225) 75% 30%
Program Fees 176 176 75% n/a
MIP Diversion Fees 3,000 1,215 (1,785) 75% 30%
Interest on Investments 27,000 44,414 17,414 75% 123%
Leases 26,036 13,793 (12,243) 75% 40%
Grants - Private 2,107 2,107 75% n/a
Level 7 94,379 52,705 (41,675) 75% 42%
Total Revenues 1,135,707 815,498 (320,209) 75% 54%
Transfers In -General Fund 4,449,917 4,449,917 0 75%
TOTAL RESOURCES 6,485,624 6,253,400 (232,224) 75% 75%
75%
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services 2,102,661 1,882,444
Materials and Services 1,356,113 1,095,696
Capital Outlay 75
Juvenile Resource Center
Personal Services 2,228,931 2,034,198
Materials and Services 177,418 138,073
Capital Outlay 75
Contingency 395,351
Exp. %
Revised
Year End
Budget
Projection
Variance
$ 900,000
a) 195,325
48,000
b) 4,594
c) 10,000
d) 39,000
a) 270,391
e) 80,000
1,200
f) 664,712
500
4,000
36,000
g) 34,714
a) 125,839
1,514,275
5,933,223
8,347,498
$ 987,986 $ 87,986
195,325
64,000
18,000
37,500
296,480
65,000
600
430,000
300
176
1,500
58,000
15,035
2,107
105,409
1,289,432
16,000
(4,594)
8,000
(1,500)
26,089
(15,000)
(600)
(234,712)
(200)
176
(2,500)
22,000
(19,679)
2,107
(20,430)
(224,843)
5,933,223
8,210,641 (136,857)
220,217 75% 67% h) 2,803,548 2,600,000
260,417 75% 61% i) 1,808,150 1,560,000
75 75% 0% 100
194,733
39,345
75
395,351
75%
68% h) 2,971,908
75% 58% 236,557
75% 0% 100
75% n/a 527,135
TOTAL REQUIREMENTS 6,260,624 5,150,411 1,110,213 75%
NET (Resources - Requirements) 225,000 1,102,989 877,989
Beginning Net Working Capital per Proposed Budget
2,750,000
190,000
203,548
248,150
100
221,908
46,557
100
527,135
62% 8,347,498 7,100,000 1,247,498
- 1,110,641 1,110,641
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
Nine Months Ended March 31, 2008
Year
to Date
Budget
Actual
Variance
FY %
Coll. %
$2,562,148 $ 2,648,830
13,829,064
9,079,737
11, 542,836
8,281,027
65,182
Revised
Year End
Budget
Projection
Variance
$ 86,682 100% 103% $ 2,562,148 $2,648,830 $ 86,682
22,908,801
19,889,045
25,470,949 22,537,875
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 1,643,668
Civil 497,496
Automotive/Communications 959,853
Investigations/Evidence 1,556,461
Patrol/Civil/Comm Supp 5,539,940
Records 435,904
Adult Jail 6,545,816
Court Security 181,770
Emergency Services 102,161
Special Services Division 1,154,352
Regional Work Center 2,875,478
Training Division 147,217
Non -Departmental 2,090,164
Contingency 1,062,636
Transfers Out
1,297,144
481,923
925,838
1,558,300
5,328,431
428,119
5,777,084
144,062
100,803
784,420
2,806,623
134,912
2,604,681
37,500 37,500
(2,286,228) 75% 63% a) 18,438,752 16,218,102 (2,220,650)
(798,710) 75% 68% a) 12,106,316 11,117,214 (989,102)
65,182 75% n/a - 65,182 65,182
(3,019,756) 75% 65% 30,545,068 27,400,498 (3,144,570)
(2,933,074) 75% 68% 33,107,216 30,049,328 (3,057,888)
346,524
15,573
34,015
(1,839)
211,509
7,785
768,732
37,708
1,358
369,932
68,855
12,305
(514,517)
1,062,636
75%
Exp. %
59% b) 2,191,557
75% 73% 663,327
75% 72% c) 1,279,803
75% 75% 2,075,281
72% d) 7,386,586
75% 74% 581,205
75% 66% e) 8,727,754
75% 59% 242,360
75% 74% 136,215
51% g) 1,539,136
73% f) 3,833,970
75% 69% 196,289
75% 93% h) 2,786,885
75% n/a 1,416,848
75%
75%
75%
- 75%
TOTAL REQUIREMENTS 24,830,416 22,409,840
NET (Resources - Requirements)
1,928,993 262,564
663,327
1,251,140 28,663
2,075,281 -
7,179,519 207,067
573,977 7,228
8,024,124 703,630
229,959 12,401
136,115 100
1,338,670 200,466
3,459,226 374,744
200,148 (3,859)
2,873,567 (86,682)
- 1,416,848
75% 50,000 50,000
2,420,576 75% 68% 33,107,216 29,984,046 3,123,170
640,533 128,035
(512,498) 65,282 65,282
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriffs Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$ 2,562,148 $ 2,648,830 $ 86,682 100% 103% $ 2,562,148 $ 2,648,830 $ 86,682
22,908,801 19,889,045 (3,019,756) 75% 65% 30,545,068 27,400,498 (3,144,570)
25,470,949 22,537,875 (2,933,074) 75% 68% 33,107,216 30,049,328 (3,057,888)
Exp. %
Personnel 943,262 773,830 169,432 75% 62% 1,257,683 1,063,251 194,432
Materials & Services 557,906 523,314 34,592 75% 70% 743,874 704,842 39,032
Capital Outlay 142,500 - 142,500 75% 0% 190,000 160,900 29,100
Total Sheriffs Services 1,643,668 1,297,144 346,524 2,191,557 1,928,993 262,564
Civil
Personnel 425,597 421,108 4,489 75% 74% 567,462 567,462
Materials & Services 42,649 29,625 13,024 75% 52% 56,865 56,865
Capital Outlay 29,250 31,190 (1,940) 75% 80% 39,000 39,000
Total Civil 497,496 481,923 15,573 663,327 663,327
Automotive/Communications
Personnel 248,281 220,705 27,576 75% 67% 331,041 302,378 28,663
Materials & Services 697,697 696,633 1,064 75% 75% 930,262 930,262
Capital Outlay 13,875 8,500 5,375 75% 46% 18,500 18,500
Total Automotive/Communications 959,853 925,838 34,015 1,279,803 1,251,140 28,663
Investigations/Evidence
Personnel 1,340,847 1,342,822 (1,975) 75% 75% 1,787,796 1,787,796
Materials & Services 196,864 190,485 6,379 75% 73% 262,485 262,485
Capital Outlay 18,750 24,993 (6,243) 75% 100% 25,000 25,000
Total Investigations/Evidence 1,556,461 1,558,300 (1,839) 2,075,281 2,075,281
Patrol/Civil/Comm Support
Personnel 4,942,670 4,696,950 245,720 75% 71% 6,590,227 6,353,160 237,067
Materials & Services 383,519 400,207 (16,688) 75% 78% 511,359 511,359
Capital Outlay 213,750 231,274 (17,524) 75% 81% 285,000 315,000 (30,000)
Total Patrol/Civil/Comm Supp 5,539,939 5,328,431 211,508 7,386,586 7,179,519 207,067
Records
Personnel 388,033 368,743 19,290 75% 71% 517,377 504,320 13,057
Materials & Services 47,796 59,376 (11,580) 75% 93% 63,728 69,657 (5,929)
Capital Outlay 75 75 75% 0% 100 - 100
Total Records 435,904 428,119 7,785 581,205 573,977 7,228
Adult Jail
Personnel 5,264,761 4,772,330 492,431 75% 68% 7,019,681 6,557,538 462,143
Materials&Services 1,039,014 957,520 81,494 75% 69% 1,385,352 1,385,352
Capital Outlay 242,041 47,234 194,807 75% 15% 322,721 81,234 241,487
Total Adult Jail 6,545,816 5,777,084 768,732 8,727,754 8,024,124 703,630
Court Security
Personnel 149,049 138,838 10,211 75% 70% 198,732 189,830 8,902
Materials & Services 10,221 5,224 4,997 75% 38% 13,628 13,628
Capital Outlay 22,500 22,500 75% 0% 30,000 26,501 3,499
Total Transport/Court Security 181,770 144,062 37,708 242,360 229,959 12,401
Emergency Services
Personnel 87,133 85,308 1,825 75% 73% 116,177 116,177
Materials & Services 14,954 15,495 (541) 75% 78% 19,938 19,938
Capital Outlay 75 75 75% 0% 100 - 100
Total Emergency Services 102,162 100,803 1,359 136,215 136,115 100
Special Services
Personnel 472,580 456,877 15,703 75% 73% 630,106 630,106
Materials&Services 68,694 68,907 (213) 75% 75% 91,592 91,592
Capital Outlay 613,079 258,636 354,443 75% 32% 817,438 616,972 200,466
Total Special Services 1,154,353 784,420 369,933 1,539,136 1,338,670 200,466
Regional Work Center
Personnel 1,415,338 1,104,957 310,381 75% 59% 1,887,117 1,552,190 334,927
Materials & Services 281,590 180,454 101,136 75% 48% 375,453 335,636 39,817
Capital Outlay 1,178,550 1,521,212 (342,662) 75% 97% 1,571,400 1,571,400
Total Regional Work Center 2,875,478 2,806,623 68,855 3,833,970 3,459,226 374,744
Training
Personnel 106,581 114,264 (7,683) 75% 80% 142,108 160,407 (18,299)
Materials & Services 40,561 20,648 19,913 75% 38% 54,081 39,741 14,340
Capital Outlay 75 75 75% 0% 100 100
Total Training 147,217 134,912 12,305 196,289 200,148 (3,859)
Non -Departmental
Materials & Services 2,090,164 2,604,681 (514,517) 75% 93% 2,786,885 2,873,567 (86,682)
Transfers Out 37,500 37,500 75% 75% 50,000 50,000 -
Contingency 1,062,636 - 1,062,636 75% nla 1,416,848 - 1,416,848
Total Non -Departmental 3,190,300 2,642,181 548,119 4,253,733 2,923,567 1,330,166
Total Requirements 24,830,417 22,409,840 2,420,577 75% 68% 33,107,216 29,984,046 3,123,170
NET (Resources - Requirements) 640,532 128,035 (512,497) 65,282 65,282
Sheriff Notes
Statement of Financial Operating Data
Nine Months Ended March 31, 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 Tess 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 Tess 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.
Sheriff 701
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ $ $
Revenues
75%
n/a
Revised
Year End
Budget
Projection
Variance
$ - $
Tax Revenues - Current 10,456,008 12,996,612 2,540,604 75% 93% 13,941,344 13,941,344
Tax Revenues - Prior 190,830 143,770 (47,060) 75% 57% 254,440 254,440
Federal Grants - 26,055 26,055 75% n/a a) 26,055 26,055
State Grant 33,867 24,763 (9,104) 75% 55% 45,156 45,156
Transp. of State Wards 3,750 9,429 5,679 75% 189% 5,000 12,000 7,000
SB 1145 1,502,703 1,633,348 130,645 75% 82% b) 2,003,604 2,177,796 174,192
Des. Cty Video Lottery Grant 262,500 (262,500) 75% 0% c) 350,000 350,000
Des Cty Sheriffs Office 965,727 1,295,648 329,921 75% 101% d) 1,287,636 1,327,064 39,428
Des Cry Court Security 75,005 75,006 1 75% 75% 100,006 100,006
Des Cty Juvenile Contract 7,200 8,626 1,426 75% 90% 9,600 9,600
Des Cty Parole & Prb Cnt 600 (600) 75% 0% 800 800
Transport 1,009 1,009 75% n/a 1,009 1,009
Title III Reimbursement 75% n/a e) - 75,000 75,000
Inmate Commissary Fees 60,000 57,283 (2,717) 75% 72% f) 80,000 80,000 -
Work Center Work Crews 56,250 - (56,250) 75% 0% g) 75,000 10,000 (65,000)
Concealed Handgun Classes 2,350 2,350 75% n/a 2,350 2,350
Soc Sec Incentive -Fed 3,000 3,600 600 75% 90% 4,000 4,000
Miscellaneous 10,125 2,116 (8,009) 75% 16% 13,500 13,500
Medical Services Reimb 12,600 10,874 (1,726) 75% 65% 16,800 16,800
Restitution 788 292 (496) 75% 28% 1,050 1,050
Sheriff Fees 115,211 121,865 6,654 75% 79% 153,615 153,615
Interest 67,500 77,987 10,487 75% 87% 90,000 90,000
Interest on Unsegregated 5,400 8,187 2,787 75% 114% 7,200 10,000 2,800
Rentals 32,825 32,825 75% 3282462% h) 1 43,766 43,765
Donations 9,395 9,395 75% n/a i) 9,395 9,395
Total Revenues 13,829,064 16,541,039 2,702,580 75% 90% 18,438,752 18,754,746 315,994
TOTAL RESOURCES 13,829,064 16,541,039 2,702,580 75% 90% 18,438,752 18,754,746 315,994
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 13,829,065
Exp. %
11,542,836 2,286,229 75% 63% j) 18,438,752 16,218,102 2,220,650
TOTAL REQUIREMENTS 13,829,065 11,542,836 2,286,229 75% 63% 18,438,752 16,218,102 2,220,650
NET (Resources - Requirements) (1) 4,998,203 4,988,808 - 2,536,644 2,536,644
Beginning Net Working Capital per Proposed Budget 2,560,294
a) Department of Justice payment for inmate services.
b) Projection adjusted for increase in 2007-09 State Budget Grant Allocation. Actual amount includes three quarterly payments.
c) Lottery Grant for Work Center remodel to be 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 111 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.
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
Des Cty Sheriffs Office
City of Sisters
Des Cty Tax/Fin Contract
Des Cty CDD Contract
Des Cty Solid Waste Cntrt
Des Cty Clerk/Election
CODE
Security & Traffic Reimb
Seat Belt Program
Miscellaneous
Sheriff Fees
Court Fines & Fees
Impound Fees
Restitution - Street Crimes
Interest
Interest on Unsegregated
Sale of Equip & Material
Sheriff 702
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
5,054,999
91,208
13,875
54,000
59,544
31,875
74,208
82,500
273,935
1,713,565
45,362
955,884
294,941
2,063
38,651
38,651
2,250
48,375
4,500
93,750
56,250
45,000
3,600
750
6,352,831
141,357
36,184
30,000
50,289
46,123
33,619
82,500
1,713,565
1,290,475
294,941
2,140
38,653
51,536
755
8,808
25,752
4,725
1,759
5,400
72,176
64,300
74
37,192
4,084
1,375
75% n/a
Revised
Year End
Budget
Projection
Variance
1,297,832 6,740,000 6,740,000
50,149 75% 121,610 154,886 33,276
22,309 a) 18,500 40,000 21,500
(24,000) 72,000 72,000
(9,255) 79,392 79,392
14,248 b) 42,500 67,000 24,500
(40,589) c) 98,944 98,944
- d) 110,000 110,000
(273,935) e) 365,247 365,247
(0) 75% 2,284,753 2,284,753
(45,362) f) 60,483 156,000 95,517
334,591 g) 1,274,512 1,321,766 47,254
0 393,255 393,255
77 h) 2,750 2,750
2 h) 51,535 51,535
12,885 i) 51,535 51,536 1
(1,496) i) 3,000 3,000
8,808 - 8,808
(22,623) 40% i) 64,500 38,630
225 79% 6,000 6,000
1,759 n/a 2,500
5,400 75% n/a 7,500
(21,574) 75% 58% j) 125,000 85,000
8,050 75% 86% 75,000 75,000
74 75% n/a 500 500
(7,808) 75% 62% k) 60,000 60,000
484 75% 85% 4,800 4,800
625 75% 138% 1,000 1,375 375
1,310,877 75% 86% 12,106,316 12,282,178 175,862
Total Revenues 9,079,736 10,390,613
TOTAL RESOURCES 9,079,736 10,390,613
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 9,079,737
75% 94%
116%
75% 196%
75% 42%
75% 63%
75% 109%
75% 34%
75%
75%
75%
75% 0%
75% 101%
75% 75%
75% 78%
75% 75%
75% 100%
75% 25%
75% n/a
75%
75%
75%
75%
0%
8,808
(25,870)
2,500
7,500
(40,000)
1,310,877 75% 86% 12,106,316 12,282,178 175,862
Exp. %
8,281,027 798,710 75% 68% I) 12,106,316 11,117,214 989,102
TOTAL REQUIREMENTS 9,079,737 8,281,027 798,710 75% 68% 12,106,316 11,117,214 989,102
NET (Resources - Requirements) (1) 2,109,587 2,109,588 - 1,164,964 1,164,964
Beginning Net Working Capital per Proposed Budget 1,169,561
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 Sheriffs 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.
RESOURCES:
Beg. Net Working Capital
Revenues
Medicare Reimbursement
State Grant
Child Dev & Rehab Center
State Miscellaneous
OMAP
Family Planning Exp Proj
Grants
School Districts
Contract Payments/ESD
Miscellaneous
Patient Insurance Fees
Health Dept/Patient Fees
Vital Records -Birth
Vital Records -Death
Interest on Investments
Donations
Interfund Contract
Administrative Fee
Interfund Grant
Total Revenues
HEALTH
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
$ 600,000 $ 804,209 $ 204,209 100% 134% $ 600,000 $ 804,209 $ 204,209
3,750
1,234,857
25,051
131,646
196,425
412,500
16,442
11,342
8,250
43,350
145,163
30,000
69,000
22,500
8,888
61,689
9,000
26,273
1,542
1,022,354
16,701
108,241
197,601
303,035
1,500
11,155
5,000
710
71,091
185,436
25,589
69,215
30,788
11,028
35,690
9,000
32,611
(2,208) 75%
(212,503) 75%
(8,350) 75%
(23,405) 75%
1,176 75%
(109,465) 75%
(14,942) 75% 7%
(187) 75% 74%
(3,250) 75% 45%
710 75% n/a
27,741 75% 123%
40,273 75% 96%
(4,411) 75% 64%
215 75% 75%
8,288 75% 103%
2,140 75% 93%
(25,999) 75% 43%
75% 75%
6,338 75% n/a
(317,839) 75% 65%
2,456,126 2,138,287
Transfers In -Reserve Fund 75
Transfers In -General Fund 1,915,114
TOTAL RESOURCES 4,971,315
REQUIREMENTS:
Expenditures
Personal Services 3,203,139
Materials and Services 1,147,858
Capital Outlay 41,250
Transfers Out 112,500
Contingency 316,567
TOTAL REQUIREMENTS
NET (Resources - Requirements)
31%
62%
50%
62%
75%
55%
(75) 75%
1,915,114 - 75%
4,857,610 (113,630) 75%
3,007,782
926,924
112,500
a)
b)
c)
d)
e)
f)
c)
c)
g)
5,000
1,646,476
33,401
175,528
261,900
550,000
21,922
15,123
11,000
57,800
193,550
40,000
92,000
30,000
11,850
82,252
12,000
35,031
3,274,833
5,000
1,623,377 (23,099)
33,401
175,528
261,900
435,000 (115,000)
21,922
15,123
11,000
710 710
92,000 34,200
245,000 51,450
40,000
92,000
40,000 10,000
11,850
80,795 (1,457)
12,000
35,031
3,231,637 (43,196)
0% 100 -
75% 2,553,485 2,553,485
76% 6,428,418 6,589,331 160,913
(100)
Exp. %
195,357 75% 70% h) 4,270,852
220,934 75% 61% 1,530,477
41,250 75% 0% 55,000
- 75% 75% 150,000
316,567 75% n/a 422,089
4,821,314 4,047,206 774,108 75%
63%
4,150,900
1,530,477
50,000
150,000
119,952
5,000
422,089
6,428,418 5,881,377 547,041
150,001 810,404 660,478 707,954 707,954
Beginning Net Working Capital per Proposed Budget 707,000
a) Medicare payments delayed due to problems with its electronic processing.
b) Year End Projection includes State Grant amendments 1 through 6, and Homeland Security Grant of $188,436.
c) Payments received quarterly 30 days after 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
Matemal Child Health (MAC match funds). Payments lag a month behind billing period.
e) Cash basis - includes 8 months, Projection based on qualifying fewer clients due to citizenship eligibility requirements.
f) Grant to be received before June 30 for Central Oregon Community Investment Board program.
g) Service contract with Juvenile Department,$80,795, received quarterly.
h) Year End Projection based on prior and projected unfilled positions.
RESOURCES:
Beg. Net Working Capital
Revenues
Marriage Licenses
Divorce Filing Fees
Domestic Partnership Fee
Federal Grants
State Grants
State Miscellaneous
Title 19
Liquor Revenue
Local Grants
School Districts
Mental Health Jail Comp
Contract Payments
Miscellaneous
Other Managed Care Org.
Patient Insurance Fees
Patient Fees
Seizure/Forfeiture
Interest on Investments
Rentals
Donation
Interfund Contract
Administrative Fee
Total Revenues
Transfers In -General Fund
Transfers In -Other
MENTAL HEALTH
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 2,900,000
4,125
120,000
109,214
3,398,269
280,601
114,300
79,500
30,000
75,000
5,400
17,304
63,836
163,125
17,850
108,180
12,375
1,500
3,000
1,838,955
6,442, 534
1,096,887
321,145
$ 2,876,903
3,915
119,506
275
60,111
3,524,810
147,471
239,257
68,595
2,946
27,600
600
4,769
78,609
300
174,343
10,424
20,215
105,135
13,800
7,600
2,340
1,838,961
Revised
Year End
Budget
Projection
Variance
$ (23,097) 100% 99% $2,900,000 $2,876,903 $ (23,097)
(210) 75%
(494) 75% 75% 160,000
275 75% n/a
(49,103) 75% 41%a) b) 145,618
126,541 75% 78% c) 4,531,025
(133,130) 75% 39%d) e) 374,134
124,957 75% 157% 152,400
(10,905) 75% 65% 106,000
(27,054) 75% 7% a) 40,000
(47,400) 28% f) 100,000
(4,800) 75% 8% g) 7,200
(12,535) 75% 21% h) 23,072
14,773 75% 92% 85,114
300 75% n/a
71% 5,500
11,218
(7,426)
20,215
(3,045)
1,425
6,100
(660)
6
6,451,582
1,096,887
335,749
75%
75%
80% 217,500
75% 44% 23,800
n/a i)
75% 73%
75% 84%
380%
59%
75%
75%
75%
75%
75%
144,240
16,500
2,000
4,000
2,451,940
5,500
160,000
275
137,582
4,662,823
351,175
275,000
106,000
11,930
70,000
600
4,769
85,114
300
247,500
14,000
42,215
144,240
16,500
7,600
3,120
2,451,940
275
(8,036)
131,798
(22,959)
122,600
(28,070)
(30,000)
(6,600)
(18,303)
300
30,000
(9,800)
42,215
5,600
(880)
9,048 75% 75% 8,590,043
- 75%
14,604 75%
TOTAL RESOURCES 10,760,566
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Beginning Net Working Ca
5,705,706
3,123,512
15,825
112,500
1,078,021
10,761,121
5,292,254
2,516,032
112,500
75% 1,462,516
78% 428,193
8,798,183 208,140
1,462,516
428,193
555 75% 80% 13,380,752 13,565,795 185,043
413,452
607,480
15,825
1,078,021
Exp. %
75% 70%
60%
0%
75% 75%
75%
75%
75%
j) 7,607,608
4,164,683
21,100
150,000
n/a 1,437,361
7,102,699
3,542,096
21,000
150,000
504,909
622,587
100
1,437,361
10,035,564 7,920,786 2,114,778 75% 59% 13,380,752 10,815,795 2,564,957
725,002 2,840,335 2,115,333
pita) per Proposed Budget
- 2,750,000 2,750,000
2,750,000
a) Negative variance due to an adjustment for revenue accrued June 30, 2007.
b) Grant billing paid quarterly, in arrears.
c) Projection increased to reflect additional DHS State Grant funding for FY 07/08. 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) Projection adjusted for unfilled positions.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Nine Months Ended March 31, 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 58,631 16,332 (42,299) 75% 21% a) 78,175 35,250 (42,925)
Admin -GIS 6,000 1,879 (4,121) 75% 23% b) 8,000 2,675 (5,325)
Admin -Code Enforcement 319,838 192,147 (127,691) 75% 45% c) 426,450 275,000 (151,450)
Building Safety 1,850,963 1,062,678 (788,285) 75% 43% c) 2,467,950 1,557,000 (910,950)
Electrical 452,925 288,939 (163,986) 75% 48% c) 603,900 413,500 (190,400)
Contract Services 586,875 470,530 (116,345) 75% 60% c) 782,500 678,000 (104,500)
Env Health -On Site Prog 718,088 322,089 (395,999) 75% 34% c) 957,450 487,000 (470,450)
Env Health-Lic Facilities 409,838 574,905 165,067 75% 105% d) 546,450 610,850 64,400
Env Health - Drinking H2O 39,000 37,520 (1,480) 75% 72% e) 52,000 52,000
EPA Grant 116,756 78,207 (38,549) 75% 50% e) 155,675 203,421 47,746
Planning -Current 1,163,588 825,340 (338,248) 75% 53% c) 1,551,450 1,173,000 (378,450)
Planning -Long Range 535,763 272,244 (263,519) 75% 38% c) 714,350 396,500 (317,850)
Total Revenues
6,258,265 4,142,810 (2,115,455) 75% 50% 8,344,350 5,884,196 (2,460,154)
Trans In -CDD Reserve 150,000 (150,000) 75% 0% j) 200,000 200,000
Trans In -CDD Bldg/Elec 59,354 (59,354) 75% 0% j) 79,139 79,139
Trans In -General Fund 56,250 56,250 75% 75% 75,000 75,000
Trans In -Other 75 - (75) 0% 0% 100 (100)
TOTAL RESOURCES 6,953,959 4,410,721 (2,543,238) 75% 48% 9,188,033 6,449,996 (2,737,937)
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
Exp. %
1,961,372 1,954,279 7,093 75% 75% f) 2,615,163 2,574,457 40,706
227,981 213,641 14,340 75% 70% 303,974 293,997 9,977
172,328 170,444 1,884 75% 74% 229,770 228,664 1,106
983,138 942,095 41,043 75% 72% f) 1,310,851 1,249,329 61,522
324,010 304,115 19,895 75% 70% 432,013 414,705 17,308
477,947 532,645 (54,698) 75% 84% g) 637,262 721,275 (84,013)
444,140 358,979 85,161 75% 61% f) 592,186 547,703 44,483
374,357 374,306 51 75% 75% h) 499,143 515,789 (16,646)
52,061 51,288 773 75% 74% 69,415 69,601 (186)
92,738 110,432 (17,694) 75% 89% i) 123,651 148,387 (24,736)
1,007,455 954,664 52,791 75% 71% f) 1,343,273 1,301,237 42,036
412,508 333,845 78,663 75% 61% 550,011 461,051 88,960
360,991 360,991 75% n/a 481,321 481,321
TOTAL REQUIREMENTS 6,891,026 6,300,733 590,293 75% 69% 9,188,033 8,526,195 661,838
NET (Resources - Requirements) 62,933 (1,890,012) (1,952,945)
j)
- (2,076,199) (2,076,099)
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.
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
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 5,302,706 $ 5,605,930
Revenues
System Development Ch 50,250 7,887
Mineral Lease Royalties 99,251
Forest Receipts 2,301,000 3,063,038
State Grant 279,334 372,445
Motor Vehicle Revenue 6,300,000 6,059,206
City of Bend 131,250 262,855
City of Redmond 318,750 310,308
City of Sisters 11,250 43,160
Miscellaneous 37,500 37,619
Road Vacations 750 1,000
Interest on Investments 112,500 217,824
Donations 1,800 2,440
Interfund Contract 676,725 138
Equipment Repairs 189,225 241,222
Vehicle Repairs 75,000
LID Construction 112,500
Vegetation Management 68,850
Inter -fund: Forester 15,750 -
Car Washes 2,058
Sale of Eqp & Material 450,000 545,063
Sale of Public Lands 375 132
Revised
Year End
Budget
Projection
Variance
$ 303,224 100% 106% $ 5,302,706 $ 5,605,930 $ 303,224
(42,363) 75%
99,251 75%
762,038 75%
93,111 75%
(240,794) 75%
131,605 75%
(8,442) 75%
31,910 75%
119 75%
250 75%
105,324 75%
640 75%
(676,587) 75%
51,997 75%
(75,000) 75%
(112,500) 75%
(68,850) 75%
(15,750) 75%
2,058 75%
95,063 75%
(243) 75%
Total Revenues 11,132,809 11,265,646
Trans In -Solid Waste
695,250 463,500
Trans In -Road Imp Res 11,745
12%
n/a
100% a)
100%
72%
150% b)
b)
b)
73%
288%
75%
100%
145%
102%
0% c)
96% d)
0% e)
0% f)
0% g)
0% g)
n/a d)
91% 600,000
26% 500
67,000 12,000
99,251
3,063,038
372,445
8,200,000
275,000
400,000
50,000
37,619
1,000
250,000
2,440
935,000
290,000
75,000
50,000
91,800
21,000
3,500
752,000
132
3,068,000
372,445
8,400,000
175,000
425,000
15,000
50,000
1,000
150,000
2,400
902,300
252,300
100,000
150,000
91,800
21,000
(55,000)
99,251
(4,962)
(200,000)
100,000
(25,000)
35,000
(12,381)
100,000
40
32,700
37,700
(25,000)
(100,000)
3,500
152,000
(368)
132,837 75% 76% 14,843,745 14,981,225 137,480
(231,750) 75% 50% h) 927,000 695,250 (231,750)
(11,745) 75% 0% i) 15,660 - (15,660)
TOTAL RESOURCES 17,142,510 17,335,076
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
4,238,603
6,471,719
3,108,750
675,000
1,322,762
4,100,694
4,667,278
67,083
192,566 75% 81% 21,089,111 21,282,405 193,294
137,909
1,804,441
3,041,667
675,000
1,322,762
TOTAL REQUIREMENTS 15,816,834 8,835,055
Exp.
75% 73%
75% 54% j)
2% k)
75% 0%
75% n/a
75%
5,651,471
8,628,958
4,145,000
900,000
1,763,682
5,532,605 118,866
8,638,127 (9,169)
67,083 4,077,917
900,000
- 1,763,682
6,981,779 75% 42% 21,089,111 15,137,815 5,951,296
NET (Resources - Requirements) 1,325,676 8,500,021 7,174,345
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.
1) Traffic permits & Access permits are lower than expected.
6,144,590 6,144,590
6,108,195
g) Payment to be received in June 2008 from Fund : 26.
h) Payment to be received quarterly from Solid Wasie for
quarters ended 12/31/07, 3/31/08 and 6/30/08.
i) Payment to be received in June 2008 from Fund :35.
j) Seasonal expense includes overlays to occur spring 2008.
k) Projection variance reflects funding reserved for .)eschutes
Junction project.
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Nine Months Ended March 31, 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 1,996,314 1,996,344 30 75% 75% 2,661,752 2,661,752
State Miscellaneous 9,975 30,504 20,529 75% 229% g) 13,300 32,500 19,200
Probation Work Crew Fees 38,250 23,530 (14,720) 75% 46% 51,000 37,000 (14,000)
Alcohol and Drug Treatment 375 85 (290) 75% 17% a) 500 200 (300)
Polygraph Testing 1,800 1,025 (775) 75% 43% 2,400 2,400
Miscellaneous 6,750 3,003 (3,747) 75% 33% b) 9,000 3,003 (5,997)
Electronic Monitoring Fee 67,500 87,635 20,135 75% 97% 90,000 100,000 10,000
Probation Superv. Fees 153,750 189,457 35,707 75% 92% 205,000 249,000 44,000
Cognitive Program 3,225 60 (3,165) 75% 1% c) 4,300 500 (3,800)
Day Reporting Fee 10 10 75% n/a 10 10
Interest on Investments 21,375 22,323 948 75% 78% 28,500 26,000 (2,500)
Leases 3,000 3,000 75% n/a d) 3,000 3,000
Rentals 2,250 280 (1,970) 75% 9% e) 3,000 2,000 (1,000)
Drug Court - Byrne 7,500 16,246 8,746 75% 162% h) 10,000 23,670 13,670
Total Revenues 2,309,064 2,373,502 64,438 75% 77% 3,078,752 3,141,035 62,283
Transfers In -General Fund 255,000 255,000 75% 75% 340,000 340,000
Transfers In -Video Lottery 79,500 79,500 75% 75% 106,000 106,000
Transfers In -Sheriff 37,500 37,500 75% 75% 50,000 50,000
Transfers In -Other (GF) 2,250 2,250 - 75% 75% 3,000 3,000
TOTAL RESOURCES 2,883,314 3,059,608 176,294 75% 81% 3,777,752 3,951,891 174,139
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
2,164,178 1,917,443 246,735 75% 66% f) 2,885,570 2,750,570 135,000
470,447 503,780 (33,333) 75% 80% 627,262 627,262
75 75 75% 0% 100 100
198,615 - 198,615 75% n/a 264,820 264,820
TOTAL REQUIREMENTS 2,833,315 2,421,223 412,092 75% 64% 3,777,752 3,377,832 399,920
NET (Resources - Requirements)
49,999 638,385 588,386
574,059 574,059
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 the Bethlehem Inn for urinalysis test kits.
c) The cognitive program has changed from a voluntary to a mandatory program making it more difficult to charge and collect fees.
d) The Bethlehem Inn occupancy continued into new fiscal year resulting in unexpected revenue.
e) Rent not collected due to closure of transitional house for two months.
f) Projection adjusted to reflect salary savings on unfilled positions.
g) Original budget did not reflect $17,134 in Alternative Incarceration funds from the state.
h) Original budget did not reflect accurate Bryne Grant amount.
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
Title IV - Family Sup/Pres
HealthyStart Medicaid
Child Care Block Grant
Level 7 Services
Juvenile Crime Prevention
State Prevention Funds
HealthyStart /R -S -G
OCCF Grant
Miscellaneous
Court Fines & Fees
Interest on Investments
Grants -Private
Total Revenues
Trans from General Fund
Trans from Other
Total Transfers In
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Year End
Budget
Projection
Variance
$ 542,211 $ 613,800 $ 71,589 100% 113% $ 542,211 $ 613,800 $ 71,589
206,204
31,201
105,000
42,524
154,477
292,431
103,125
248,021
281,702
2,625
18,000
18,750
9,000
122,693
27,489
57,086
20,838
108,889
304,551
164,069
292,466
452,350
14,979
18,386
31,869
4,950
(83,511)
(3,712)
(47,914)
(21,686)
(45,588)
12,120
60,944
44,445
170,648
12,354
386
13,119
(4,050)
1,513,060
261,900
128,473
1,620,615 107,555
261,900
128,473
390,373
390,373
75% 45% a)
66% b)
75% 41% c)
37% b)d)
75% 53% b)
75% 78% e)
75% 119% f)
88% b)
120% b)
428% g)
75% 77%
75% 127% h)
75% 41% i)
80%
75%
75%
75%
75%
75%
75%
75%
274,939
41,601
140,000
56,698
205,969
389,908
137,500
330,694
375,603
3,500
24,000
25,000
12,000
274,939
34,638
130,000
38,276
161,594
452,792
210,945
314,732
483,600
20,000
25,000
43,000
7,500
(6,963)
(10,000)
(18,422)
(44,375)
62,884
73,445
(15,962)
107,997
16,500
1,000
18,000
(4,500)
2,017,412 2,197,016 179,604
75% 349,200 349,200
75% 75% 171,297 171,297
75%
TOTAL RESOURCES 2,445,644 2,624,788 179,144 75%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
410,041
1,612,587
75
287,387
378,260
1,167,085
31,781
445,502
75
287,387
75%
85%
Exp. %
75% 69%
54%
75% 0%
75% n/a
75%
j)
k)
520,497 520,497
3,080,120 3,331,313 251,193
546,721
2,150,116
100
383,183
489,347
2,270,931
57,374
(120,815)
100
383,183
TOTAL REQUIREMENTS 2,310,090 1,545,345 764,745 75% 50% 3,080,120 2,760,278 319,842
NET (Resources - Requirements) 135,554 1,079,443 943,889
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 er d.
j) Personnel costs projected lower due to employee's leave without pay and new employee less 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.
RESOURCES:
Beg. Net Working Capital
Revenues
State Grant
Miscellaneous
Franchise 3% Fees
Commercial Disp. Fees
Private Disposal Fees
Franchise Disposal Fees
Yard Debris
Special Waste
Interest
Sale of Equip & Material
Total Revenues
Trans In -North Area Dev
TOTAL RESOURCES
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
SOLID WASTE
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll.
$ 2,280,356 $ 2,678,908
Revised
Year End
Budget
Projection
Variance
$ 398,552 100% 117% $ 2,280,356 $ 2,678,908 $ 398,552
18,050 18,050 75% n/a a) 18,050
26,250 19,772 (6,478) 75% 56% 35,000 35,000
120,000 88,731 (31,269) 75% 55% b) 160,000 200,000
1,545,000 1,117,922 (427,078) 75% 54% c) 2,060,000 1,674,716
1,552,500 1,083,476 (469,024) 75% 52% c) 2,070,000 1,567,714
4,031,599 3,226,984 (804,615) 75% 60% c) 5,375,465 4,826,406
42,488 50,745 8,257 75% 90% d) 56,650 70,000
22,500 12,886 (9,614) 75% 43% 30,000 20,000
90,000 112,037 22,037 75% 93% 120,000 148,000
33,750 53,570 19,820 75% 119% e) 45,000 71,000
7,464,087 5,784,173 (1,679,914) 75% 58% 9,952,115 8,630,886 (1,321,229)
18,050
40,000
(385,284)
(502,286)
(549,059)
13,350
(10,000)
28,000
26,000
1,537,500
11,281,943
1,300,521
3,746,246
725,966
134,550
4,370,250
434,321
- (1,537,500) 75%
8,463,081 (2,818,862) 75%
1,255,284
2,197,420
457,792
128,496
3,138, 500
45,237
1,548,826
268,174
6,054
1,231,750
434,321
0% f) 2,050,000 1,822,829 (227,171)
59% 14,282,471 13,132,623 (1,149,848)
Exp. %
75% 72% g) 1,734,028
75% 44% h) 4,994,995
75% 47% i) 967,954
75% 72% 179,400
75% 54% j) 5,827,000
n/a 579,094
75%
1,698,974 35,054
4,292,660 702,335
967,954
132,496
4,895,250
46,904
931,750
579,094
10,711,854 7,177,492 3,534,362 75% 50% 14,282,471 11,987,334 2,295,137
NET (Resources - Requirements) 570,089 1,285,589 715,500 1,145,289 1,145,289
Beginning Net Working Capital per Proposed Budget 1,221,164
a) Unanticipated EPA grants passed thru Solid Waste.
b) Franchise fees are due April 15th.
c) Rate increase was budgeted to occur July 1st, but was delayed until Oct 1st; Disposal tonnages have decreased from last year.
d) Seasonal material.
e) Recycling revenues higher than expected and seasonal.
f) $1,700,000 of the transfer will occur in April, with the balance in June 2008 after project completion and accounting is finalized.
g) Projection reduced to reflect salary savings on unfilled positions.
h) Large dollar expenditures for items, projects, and events are scheduled throughout the year.
i) Debt service payments are recorded in November and May.
j) Transfer to Road Department reduced to reflect postponed fee increase and will occur in the last three quarters of fiscal 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 22,726
Insurance 148,554
Total Property Damage 251,250 171,280 251,250 75%
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
UNEMPLOYMENT - Settlement / Benefits
Total Direct Insurance Costs
Insurance Administration:
Personal Services
Materials & Service
Capital Outlay
Risk Management
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
% of FY
% CoII.
$2,000,000 $2,122,953 $122,953 100% 106%
314,200
223,148
134,131
658,574
117,132
37,500
11,250
1,875
7,500
63,750
314,244
223,155
134,145
709,668
118,899
2,496
23,124
420
3,975
24,017
79,819
44
8
14
51,095
1,767
(35,004)
11,874
420
2,100
16,517
16,069
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
1,569,059 1,633,961 64,903 75%
75 (75)
3,569,134 3,756,914
52,989
3,406
4,578
158,576
721
769
25
975,000 221,064
75%
187,781 75%
Revised
Year End
Budget
Projection
Variance
$2,000,000 $2,122,953 $122,953
75% 418,933 418,933
75% 297,530 297,530
75% 178,841 178,841
81% 878,098 955,108 77,010
76% 156,176 161,512 5,336
5% 50,000 50,000
154% 15,000 23,124 8,124
n/a 420 420
159% a) 2,500 3,975 1,475
240% 10,000 24,017 14,017
94% 85,000 105,000 20,000
78% 2,092,078 2,218,460 126,382
0% 100
92% 4,092,178 4,341,412 249,234
(100)
% Exp.
975,000 75% 17% c) 1,300,000 340,000 960,000
363
26,786
659
14,797
120,000 42,604
51% d) 335,000 240,000 95,000
120,000 75% 27% e) 160,000 60,000 100,000
377,186
209
66,272
6,004
22,009
2,190
536,250 473,870 536,250
48,750 51,549 (2,799)
1,931,250 960,368 1,879,701
273,815
163,187
75
249,676 24,139
146,670 16,516
75
Total Insurance Administration 437,077
Contingency 700,807
TOTAL APPROPRIATIONS/EXPENDITURES 3,069,134
NET $ 500,000
396,346 40,731
700,807
1,356,714 2,621,238
$ 2,400,200 $ 2,809,019
75%
75%
75%
75%
75%
75%
75%
66% 715,000 715,000
79% 65,000 60,000 5,000
37% 2,575,000 1,415,000 1,160,000
68% b) 365,087
67% 217,582 217,582
0% 100 100
68% 582,769 542,669 40,100
75% n/a 934,409 934,409
75% 33% 4,092,178 1,957,669 2,134,509
$ - $2,383,743 $ 2,383,743
325,087 40,000
Beginning Net Working Capital per Proposed Budget 2,500,000
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.
RESOURCES
Beg. Net Working Capital
Revenues:
Internal Premium Charges
PIT Emp - Add'I Prem
Employee Prem Contribution
COIL
Retiree / COBRA Co -Pay
Prescription Rebates
Interest
Total Revenues
TOTAL RESOURCES
Health Benefits Trust
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$10,500,000
8,325,000
113,925
258,773
581,831
300,000
337,500
Budget
Year End
Projection
Variance
$10,760,885 $ 260,885 100% 102% $10,500,000 $10,760,885 $ 260,885
9,135, 020
123,232
249,585
676,756
411,571
36,706
416,478
REQUIREMENTS
Expenditures:
Personal Services
Materials 8, 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
Total Materials & Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
9,917,029
11,049,348
810,020 75% 82% a) 11,100,000 12,178,165 1,078,165
9,307 75% 81% 151,900 151,900
(9,188) 75% 72% 345,030 345,030
94,925 75% 87% 775,775 875,775 100,000
111,571 75% 103% 400,000 520,000 120,000
36,706 75% n/a 36,706 36,706
78,978 75% 93% 450,000 530,000 80,000
1,132,319 75% 84% 13,222,705 14,637,576 1,414,871
20,417,029 21,810,233 1,393,204 92% 92%
Exp. %
81,590 77,629 3,961 75% 71%
2,250
7,378,597
975,502
317,363
45,000
195,300
28,481
30,000
9,000
8,250
15,339
245
6,404,986
1,056,535
(78,944)
255,432
49,023
179,558
24,543
34,910
1,638
15,371
2,005 75% 8%
973,611 75% 65% b)
(81,034) 75% 81% b)
78,944 75% n/a
61,930 75% 60%
(4,023) 75% 82%
15,742 75% 69%
3,938 75% 65%
(4,910) 75%
7,363 75% 14%
8,250 75% 0%
(32) 75% 75%
66%
0%
75% 0%
9,005,081
8,705,283
7,943,297
87%
1,061,784
8,705,283
NET (Resources - Requirements) *
75%
75%
23,722,705 25,398,461 1,675,756
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
8,539,921 1,298,208
1,408,714 (108,045)
(78,944) 78,944
353,150 70,000
66,000 (6,000)
242,400 18,000
32,975 5,000
46,000 (6,000)
12,000
1,000 10,000
20,452
12,006,775
100
11,607,044
10,646,668 1,360,107
100
11,607,044
17,791,954 8,020,926 9,771,028 75% 34% 23,722,705 10,755,454 12,967,251
2,625,075 13,789,307 11,164,232
Beginning Net Working Capital per Proposed Budget
a) Amount budgeted to be transferred from operating funds for FY 2008.
b) Based on annualizing 39 weeks of claims paid.
- 14,643,007 14,643,007
14,000,000
RESOURCES:
Beg. Net Working Capital
Revenues
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
$2,600,000 $2,947,210 $ 347,210
100% 113%
Revised
Budget
Year End
Projection
Variance
$ 2,600,000 $ 2,947,210 $ 347,210
Property Taxes - Current 1,789,694 2,210,045 420,351 75% 93% 2,386,259 2,386,259
Property Taxes - Prior 41,250 74,744 33,494 75% 136% 55,000 74,744 19,744
State Reimbursement 16,500 8,277 (8,223) 75% 38% a) 22,000 22,000
Telephone User Tax 569,730 571,541 1,811 75% 75% 759,640 759,640
Data Network Reimb. 25,500 29,473 3,973 75% 87% b) 34,000 34,000
Jefferson County 12,000 26,888 14,888 75% 168% 16,000 26,888 10,888
User Fee 24,750 31,753 7,003 75% 96% c) 33,000 33,000
Contract Payments 52,500 21,455 (31,045) 75% 31% d) 70,000 70,000
Miscellaneous 6,000 4,810 (1,190) 75% 60% 8,000 8,000
Interest 33,750 105,584 71,834 75% 235% e) 45,000 140,000 95,000
Interest on Unsegregated Tax 960 1,447 487 75% 113% 1,280 1,447 167
Total Revenues 2,572,634 3,086,017 513,383 75% 90% 3,430,179 3,555,978 125,799
TOTAL RESOURCES 5,172,634 6,033,227 860,593 75% 100% 6,030,179 6,503,188 473,009
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
% Exp.
2,579,549 2,285,239 294,310 75% 66% f) 3,439,398 3,293,398 146,000
568,762 563,622 5,140 75% 74% 758,349 758,349
34,425 - 34,425 75% 0% 45,900 45,900
1,339,899 - 1,339,899 75% n/a 1,786,532 - 1,786,532
TOTAL REQUIREMENTS 4,522,635 2,848,861 1,673,774 75% 47% 6,030,179 4,097,647 1,932,532
NET (Resources - Requirements)
649,999 3,184,366 2,534,367 - 2,405,541 2,405,541
Beginning Net Working Capital per Proposed Budget 2,393,117
a) Office of Emergency Management billed in arrears. Pmts. Oct.- Jan. are pending; Feb.- Mar. billings delayed due to
employee out of office on Workers' Compensation.
b) Majority of fees billed to agencies have been received.
c) Agencies billed annually. Payments received.
d) Crooked River Ranch annual payment received. Forest Service payments are received quarterly.
e) Average daily cash balances higher than anticipated resulting in earnings in excess of amount estimated in budget.
f) Personnel expenditures will be less than appropriated due to unfilled positions.
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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
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 75,000 $ 10,606 $ (64,394) 100%
720,000
42,000
6,000
39,000
161,250
13,000
234,000
2,000
5,000
15,000
3,753
6,003
685,404 (34,596)
30,983 (11,017)
(6,000)
24,425 (14,575)
88,278 (72,972)
5,800 (7,200)
252,990 18,990
3,874 1,874
52,000 47,000
31,079 16,079
7,352 3,599
7,573 1,570
1,247,006 1,189,758
630,265 630,265
(57,248)
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
Year End
Budget
Projection
Variance
14% $ 75,000 $ 10,606 $ (64,394)
75%
74%
0%
41%
33%
11%
79%
194%
111%
33%
147%
95%
65%
920,000
42,000
6,000
60,000
270,000
55,000
320,000
2,000
47,000
95,000
5,000
8,000
885,405 (34,595)
30,983 (11,017)
(6,000)
45,426 (14,574)
197,423 (72,577)
47,800 (7,200)
338,990 18,990
3,478 1,478
52,000 5,000
111,079 16,079
8,599 3,599
9,570 1,570
1,830,000 1,730,752 (99,248)
75% 89% 705,353 705,353
1,952,271 1,830,629 (121,642) 75%
668,934 622,830
676,629 679,705
239,060 239,060
45,000
250,000 250,000
70% 2,610,353 2,446,711 (163,642)
Exp. %
46,104 75% 70% 891,983 839,000 52,983
(3,076) 75% 75% 902,542 939,533 (36,991)
75% 67% 359,101 359,101
75% 0% 45,000 - 45,000
75% 100% 250,000 250,000
75% n/a 161,727 - 161,727
45,000
TOTAL REQUIREMENTS 1,879,623 1,791,595
88,028 75% 69% 2,610,353 2,387,634 222,719
NET (Resources - Requirements) 72,648 39,034 (33,614)
Beginning Net Working Capital per Proposed Budget
Accrued Revenue (Accounts Receivable):
Current Month Events 40,591
Prior Months 1,785
Total Accounts Receivable 42,376
59,078 59,078
150,000
Deposits Received for Future Events:
2008:
April
May
June
July
August
September
October
November
December
2009 and Beyond
TOTAL
13,482
43,888
2,480
380
555
3,150
3,860
7,981
575
44,707
121,058
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
March 2008
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 417
Interest 667
Budget
Actual
Variance
$
IN
90,000
8,000
6,000
5,000
10,000
8,000
38,000
1,000
$
$
83,346 (6,654)
140 (7,860)
- (6,000)
6,450 1,450
2,785 (7,215)
- (8,000)
37,591 (409)
- (1,000)
42,000 42,000
51 (366)
349 (318)
Total Receipts 167,084 172,712 5,628
Transfer In:
General Fund, Room Tax 75,088 75,088 0
Total Transfers 75,088 75,088 0
TOTAL RESOURCES
242,172 247,800 5,628
REQUIREMENTS:
Expenditures:
Personal Services 74,326 70,816 3,510
Materials and Services 75,181 78,616 (3,435)
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
149,507 149,432 75
NET (Resources - Requirements) 92,665 98,368 5,703
Deschutes County RV Park
Revenue and Occupancy Statistics
FY 2008
RV Park Fees
# of Spaces Rented
% Occupancy
(Revenue / $32 )
Actual Received:
July $ 39,030 1,220 37.12%
August 28,034 876 26.66%
September 8,313 260 8.17%
October 2,248 70 2.14%
November 1,186 37 1.17%
December 32 1 0.03%
January 480 15 0.46%
February 1,056 33 1.09%
March 2,624 82 2.50%
Year to Date Actual 83,003 2,594 8.90%
Projected
April 36,250 1,133 35.62%
May 36,250 1,133 34.47%
June 36,250 1,133 35.62%
Total Actual + Projected $ 274,756 8,586 22.13%
Budget (1) $ 270,000 8,438 21.75%
1) 106 spaces times 366 days = 38,796 annual spaces available. Budget
of $270,000 assumes 8,438 spaces rented ($270,000 / $32 = 8,438)
Budgeted occupancy rate is 21.75% - budgeted spaces / total annual
spaces available (8,438 / 38,796)
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 $ 32.00 $ 32.00
98,368 101,760 105,152
Deschutes County
Fair and Expo Center
Accounts Receivable
March 31, 2008
Current Month
High School Equestrian
Food & Beverage (estimate)
Total Current Month
Prior Months:
January 2008
Wedding Expo
April, 2006
NW Expo & Trade show
3,591
37,000
40,591
170
1,615
Total Prior Months 1,785
Total Accrued Revenue as of March 31, 2008 42,376
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Deschutes County
Conference/Seminar, Education/Training and Related Travel Expenditures - Fund: General / Department: BOCC
FY 2008
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
YTD Total
Tammy Melton
Conf/Sem & Educ/Training 190 2.25 - 305 185 685 115 1,705
Travel Meals - 25 - 30 - - 130 - 185
Accommodations 208 93 485 87 - - 873
Airfare - - - - - - - - -
Mileage reimbursement - 237 194 467 162 - 582 - 129 1,771
Ground Transport - - - 96 - 96
Total Baney 190 695 287 1,287 347 1,581 243 4,631
Mike Daly
Conf/Sem & Educ/Training - - 45 195 - - 30 270
Travel Meals 281 - 373 96 5.5 12 236 1,051
Accommodations - - 231 77 77 401 787
Airfare - - - - - 479 - - 479
Mileage reimbursement - 85 184 - 598 319 194 272 - 1,652
Ground Transport - 25 - - - - 49 - 74
Total Daly 390 184 604 817 1,048 283 958 30 4,313
Dennis Luke
Conf/Sem & Educ/Training - 330 - 40 220 - 115 705
Travel Meals - 25 25 87 25 25 - 188
Accommodations - 400 77 432 77 77 - 1,063
Airfare - - 785 - 785
Mileage reimbursement 97 110 382 234 215 183 362 - 1,582
Ground Transport - - - -
Total Luke 97 110 1,137 336 774 505 1,250 115 4,323
Other Personnel
Conf/Sem & Educ/Training
Travel Meals (1) - - 311 311
Accommodations
Airfare
Ground Transport
Total Other 311 311
Total - BOCC Department
Conf/Sem & Educ/Training 190 225 - 635 230 235 905 259 2,679
Travel Meals 306 - 428 121 142 167 572 1,736
Accommodations - 208 93 1,117 154 432 241 478 2,723
Airfare - - - 479 - 785 - 1,265
Mileage Reimbursement 419 488 849 995 534 959 634 " 129 5,006
Ground Transport 25 - 96 49 - 170
Total - BOCC Department 190 1,183 581 3,029 1,500 1,822 2,368 2,519 387 13,579
FY 2008 Budget 20,000
(1) Sarah Johnson - CCF Employee. Travel expense paid from BOCC's office.
Note: The $20,000 budget for BOCC Conferences, Seminars, Education, Training, Meals, Accommodations, Airfare,
Mileage and Ground Transportation not allocated to these specific line items. It is budgeted as Conferences
& Seminars.
4/10/:008
MEMORANDUM
To: See Distribution
From: Jeanine Faria, Deschutes County Finance Department (385-1411)
RE: Quarterly report - Court Facilities Account
Date: April 10, 2008
Attached is the quarterly report, for the three months ended March 31, 2008, showing revenues,
deposits and expenditures of the court facilities security account, as required by ORS 1.182.
Please contact me with any questions or comments.
Distribution:
County governing body
Tammy (Baney) Melton
Mike Daly
Dennis Luke
Advisory Committe on Court Security and Emergency Preparedness
Presiding Judge
DESCHUTES COUNTY FINANCE DEPARTMENT 541-385-1411 (voice) / jeaninef@deschute:, .org
Court Security (Fund 240)
Statement of Financial Operating Data
Nine Months Ended March 31, 2008
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
Interfund Contract
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Year to Date
Budget
Actual
Variance
FY %
Coll. %
26,101 26,101 100% n/a
Budget
43,875 30,982 (12,893) 75% 53% 58,500
27,375 30,515 3,140 75% 84% 36,500
4,500 21,377 16,877 75% 356% a) 6,000
45 1,151 1,106 75% 1918% 6C
75,795 84,025 8,230 75% 83% 101,06E
75,795 110,125.31 34,330 75% 109% 101,060
Exp.
428 432 (5) 75% 76% 570
363 360 3 75% 74% 484
75,005 75,006 (2) 75% 75% b) 100,006
75,795 75,798 (3) 75% 75% 101,060
34,327 34,327
a) 40% of County Assessment Revenues from Justice Court
b) Cost of Court Security accounted for in Department 38 in Sheriffs Office
Fund, as follows:
Year to Date
Budget
Actual r Variance
FY%
Exp.
Budge]
Personnel 149,049 138,838 10,211 75% 70% 198,732
Materials & Services 10,221 5,224 4,997 75% 38% 13,628
Capital Outlay - 75% n/a 30,000
Total Department 38 159,270 144,062 15,208 75% 59% 242,360
Interfund Contract, per above 75,005 75,006 (2) 75% 75% b) 100,006
Balance not funded by contract 84,266 69,056 15,210 49% 142,3`4
DESCHUTES COUNTY PROJECT NARRATIVES
2008 Full Faith & Credit Bonds
Oregon State Police/911
Deschutes County has been selected by the Oregon State Police (OSP) to construct a new
regional office building for OSP in Bend, Oregon. Total amount of space will be 20,700
square feet. Construction will consist of approximately 15,100 square feet of office and
forensic lab space in a main administration building and 5,600 square feet of shop space
in a separate outbuilding.
Located on the second floor of the same building as Oregon State Police will be new
office/dispatch space for the 9-1-1 Emergency Dispatch Center. Total space will be
approximately 12,000 square feet.
The project will also include off-site and on-site improvements, including utilities,
parking for visitors, secured fleet parking for OSP vehicles, and a roadway. Building
construction will feature a concrete slab -on -grade floor, spread footings, steel framing,
and a mix of composite wood siding and masonry veneer on the exterior. The project
will be in compliance with the requirements of the Americans with Disabilities Act
(ADA). The building will be classified as an "essential" facility and will need to meet
applicable building codes. Essential facilities must be able to withstand higher levels of
wind, seismic, and snow loads.
The project will be sited on County -owned property on Poe Sholes Road in Bend, in the
immediate vicinity of the current public safety complex. The subject property is zoned
IL, Light Industrial, and is located within the Bend city limits. A public safety facility is
an outright permitted use in this zone and does not require a conditional use permit.
Total project cost is estimated at $9.5 million for design, permits, and construction. The
OSP portion of debt service will be paid by the lease proceeds. A lease schedule is
attached. The agreement is for a term of 15 years with two 5 -year options. The
agreement with 9-1-1 is that they are responsible for paying only their portion of the debt
service. The County will not add any profit or escalator to the lease.
OSP Project Cost: $6.25 million
9-1-1 Project Cost: $3.25 million
Telecare/SRTF Project
Telecare Corporation has been selected by the State of Oregon Mental Health Division to
operate a 10 -bed secure residential treatment facility (SRTF) in Deschutes County. This
SRTF will provide 24-hour treatment and supervision to persons with serious mental
illness. Residents will include individuals released from the Oregon State Hospital under
civil commitment and individuals under the jurisdiction of the Psychiatric Security
Review Board (criminally insane).
This facility will be designed with either single or shared rooms and will have 24-hour
staffing. Residents' exit from the facility will be restricted by locked windows and
exterior doors.
The facility will be approximately 6,000 square feet and occupy a total of 15,000 square
feet including exterior spaces. Estimated project cost is $1.6 million.
Debt will be paid with the proceeds from a lease agreement with Telecare. The original
term of the lease will be ten years with two five-year options for a total of 20 years.
Jamison Building Purchase/Remodel for Adult Parole & Probation
Deschutes County will purchase an office building on property that is contiguous to that
which contains the Sheriff's Office and Jail in Bend, Oregon. The property is 2.2 acres
of industrially zoned land and contains an 11,800 -quare -foot office building, three
separate outbuildings totalling 3,672 square feet, and approximately 75 paved parking
spaces, most of it within a secured, fenced area. The County intends to remodel the
office building to house the Parole & Probation Department.
Purchase cost is $2.5 million, and remodel cost is projected at $500,000 for a total project
cost of $3 million. Proceeds from a lease with the Oregon State Police will pay the first
three years of debt service. Because this land will eventually be needed for the future jail
expansion, the Sheriff's Office is responsible for paying the debt service for the
remaining term.
TOTAL COST FOR ALL PROJECTS: $14,100,000