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Home My WebLink About2013-01-03 Budget Meeting Minutes - Minutes of Budget Meeting Thursday, January 3, 2013 Page 1 of 8 Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org MINUTES OF BUDGET MEETING DESCHUTES COUNTY BOARD OF COMMISSIONERS THURSDAY, JANUARY 3, 2013 ___________________________ Allen Room, Deschutes Services Building ___________________________ Present were Commissioners Anthony DeBone, Alan Unger and Tammy Baney. Also present were Tom Anderson, Interim County Administrator; Erik Kropp, Deputy County Administrator; Marty Wynne and Teri Maerki, Finance; Dave Inbody, Administration; Budget Committee members Clay Higuchi, Mike Maier and Bruce Barrett; and for part of the meeting, Scott Johnson of Health Services; Scot Langton, Assessor; and Anna Johnson, Communications. No representatives of the media were in attendance. Mike Maier opened the meeting at 1:30 p.m. ___________________________ Tom Anderson gave an overview of the meeting agenda. He said that one of the biggest issues at this time is the cost of labor, with a 65% increase in PERS and health benefit expenses, and cost of living and merit increases. Marty Wynne talked about general fund numbers. Revenue came in a little higher than anticipated. The main reason for property tax revenue being on target is that they started out being very conservative. This is the main reason for the positive variances the past couple of years. General revenue excluding taxes includes PILT, which has increased. They are unable to get a good answer from the feds whether this is to stay at this level. The Clerk’s revenue is higher than the previous year. Room tax and the general fund go towards the Sheriff’s Office, and room tax is trending higher. This means that the general fund transfer should be less. Department numbers are coming in as anticipated. Community Development is better than in previous years in most funds. Mr. Anderson said there is an uptick on permits. They have a contract with the City of Sisters and will be working with the City of Bend on inspections. Some laid-off inspectors have remained on call to handle increased volume. They will be cautious about hiring anyone. Minutes of Budget Meeting Thursday, January 3, 2013 Page 2 of 8 ___________________________ Regarding the Health Benefits Trust, Mr. Wynne said the projection is higher than budget for net working capital. The net working capital will be lower than what it started at, but this was done purposely to hold down charges to departments. They budgeted revenue less than expenditures. They need to increase revenue to match expenditures for the year. Mike Maier stated they talked about increasing the amount last year. He asked what 1% would do. Mr. Wynne said they may want to do this over a number of years. Mr. Kropp said that EBAC had specific recommendations regarding how the plan can save money. Dave Inbody said employees are notified of the value paid for each employee. Regarding the impact of the DOC clinic and pharmacy, its short-term history shows that it helps with the costs. The one year is pretty comfortable per Commissioner DeBone. Tom Anderson talked about 676, Health Benefits Trust fund, shows charges by department on an employee basis, as projected for this fiscal year. The big unknown is claims in general and when there are s ome high claims. There is a savings in having the DOC and pharmacy. The increase to departments needs to be set during budget meetings. The proposed 8% increase costs were shown for each department. Mr. Maier said the policy was to have twelve months of premiums or costs on hand. With these projections, this number will not be there. Mr. Wynne said raising rates by 8% will not close this gap but it depends on the amount of claims. Mr. Maier asked if they should aim to be in line with that policy. Discussion was that this probably cannot be done in one year, but there are a lot of variables. It may take three years or more. Mr. Inbody said that taking more from the departments means there will be things they cannot do. The group has to weigh the impacts of having these reserves at the expense of programs. Most plans focus on having three months in place. Nine additional months may offer security for this fund, but in reality, there are impacts to the departments. Mr. Higuchi stated that direct costs for DOC and the pharmacy are hard to measure since it was not in place a few years ago. Chair Unger said that claims amounts seem to be down. Mr. Higuchi said the DOC and pharmacy should be combined. Minutes of Budget Meeting Thursday, January 3, 2013 Page 3 of 8 Mr. Anderson said that it is still less than paying outside vendors. Mr. Wynne stated that there was a savings in pharmacy costs; they might break even this year. Mr. Inbody said that there were start-up costs this year for the pharmacy but those were one-time expenses. Mr. Barrett said that how this is addressed depends on what the final costs are. He wondered if the employee screenings give some kind of indication on how much high-risk there is. Mr. Inbody stated they are tracking those and will have a basis for comparison. Over time, these numbers have gone down, but a year is not a trend. Mr. Barrett suggested they not try to make up more ground than they have to. Mr. Inbody stated there was an incentive for employees to take the HRA last year, and there should be the same for spouses. The number went from 40% to 60% participation. This would be much higher if employees’ spouses were involved. Mr. Anderson said they need a clear picture of what one year’s expenses are. It is hard when a program is rather new. They can be more accurate once they have better figures, and can move back towards having higher reserves over time. Mr. Wynne said it needs to be not so much based on the dollars, as it is the months. Scot Langton showed a graph showing an example of real market value and assessed value of property. Half of the accounts ended up with a value that was lower than assessed, so there was a minimal increase in value. Redmond showed an 83% decline in value. If an account went below assessed value, revenue went down also. They are on the cusp of a change in the market. Some segments are improving. About 50,000 accounts are in this category and it is hard to determine how much they will change. They have to go through information on subdivisions and areas to make this determination. There is still a lot of uncertainty, so it is hard to project. They look at overall market trends but often have to go through this on an account-by-account basis. He showed information on real estate activity through the Bratton Report. The median home price is increasing per this data, but much depends on the type of property, deferred maintenance and other features. The trend overall is up. There is some new construction adding to growth; about a 23% increase last year over the previous two years. There could be a 3% to 6% increase in assessed valuation. A figure of 2.5% of assessed value was used last year, but it came in at 1%. Mr. Wynne said using 3% plus new construction might be realistic. Minutes of Budget Meeting Thursday, January 3, 2013 Page 4 of 8 Mr. Wynne said this is only about the current year. Prior year taxes have to do with foreclosures and other aspects. The foreclosures in past years has added to revenue as taxes got paid off. ___________________________ Mr. Anderson talked about COLA’s, many of which will be determined through union contracts. ___________________________ Over the last five years, of the rates charged to departments, 5% goes towards the PERS reserve fund, which was built up for four years. With the current increase, using the drawdown scenarios, they have to choose how to pay for the increase from the State. If it stays at a 12.5% rate as it is now for departments, and had the PERS reserve fund of $9.7 million not be in place to absorb the increase, the reserve fund would be gone in a couple of years. If the reserve fund is kept where it is and if they pass the rate on to the departments, the increase for general services would be an increase of 67% in their PERS burden. For example, for the Assessor, it would mean an additional $143,000 in t he PERS burden. If they split the difference with the departments and use the reserve fund to pay half, it would mean an increase of 12.5%. Mike Maier said that it has only increased about 1% over the past six years. Mr. Higuchi said the County kept cos ts to departments stable all those years because it was fiscally responsible by setting aside funds for PERS. Mr. Maier asked if this includes any proposed changes by the Governor. Mr. Wynne said they announced rates for two fiscal years. That is based on the valuation of PERS dollars in the bank and projected liabilities as of 12/31/11. The valuation for the following two years would be based on the valuation and projected liabilities of 12/31/13. The market has not been that great in making up the difference. The Dow shows a 7.5% increase so they may to get to 9% or 10%. Market earnings over that two-year period have to be higher than 16%, or 8% a year. They have said the rates are not fully costed; some costs have been deferred. Whatever changes happen at the Governor’s level will be calculated as of 12/31/13. If the market picks up and the liabilities go down, it helps, but it won’t make a difference until 2014. If all PERS was added up, it would be about $1 billion. Any loss has a big impact. As bad as things are, Oregon’s is the third best rated PERS in the country. Commissioner Baney said that this will have a big impact on education. Minutes of Budget Meeting Thursday, January 3, 2013 Page 5 of 8 Mr. Anderson has advised the departments of this situation, and the majority suggested they split the difference between the fund and the departments. Last year they spent a lot of the reserve fund. Splitting it will have a big drawdown as well. Mr. Maier said the account was established for tough times like this. Mr. Anderson stated that by using part of the reserve fund now, they buy some time to see how the market goes in the future, or whether there is any meaningful PERS reform. Mr. Barrett suggested they do not draw the account down too much. However, this will have an impact on what the departments can do. Mr. Maier would put a ceiling on this and try to string it out. It was intended for this kind of crisis. Mr. Higuchi stated they can make an adjustment next year if things are not improving. They have to decide how much they will have to compromise services. Mr. Maier stated funds can be identified by department. All departments have different abilities to cut services. They should give departments more flexibility. Mr. Higuchi said a good manager will pursue this. Others might depend on the general fund to bail them out if the services are critical. They can choose to use reserves or cut a program or staffing. Mr. Anderson indicated that general fund departments will need to know they can’t plan on any more. They will be out of balance with the labor scenario. The department managers will need to decide how to handle it. Commissioner Baney asked about the use of one-time funds. Mr. Kropp stated that there might be capital needs, and it is not sustainable. Mr. Wynne said t he bad thing about reserves is keeping rates down at the department level, when eventually they will have to go up. General PERS will go up 67%. Somehow, that has to be met and reserves won’t do it. It is not a matter of one year if things don’t come back. Chair Unger stated that sharing the cost 50/50 with departments still leaves $5 million in reserves after two years, if nothing else changes. Mr. Wynne said that market information will come in at the end of December 2013, and they will have some idea of how the following two years will go. Mr. Higuchi said that the country cannot handle another four years of stagnation. It would be good to have some time to look at this. If the market comes back, they need to keep banking money. Mr. Maier stated he can go with the consensus of the department heads at this point. Minutes of Budget Meeting Thursday, January 3, 2013 Page 6 of 8 Commissioner Baney left the meeting to be present at the retirement ceremony for outgoing Judge Michael Sullivan. Major Budget Issues Interdepartmental Rates – Mr. Anderson said that those providing services will need to increase their fees, but also will need to show how they will try to keep these costs down. Internal service fund departments should not be able to pass on any and all costs to departments without explanation or attemp ts to control these expenses. Mr. Anderson said that this will be part of the budget process – having the internal services fund departments present their budgets and how they might keep their rates the same. Mr. Wynne stated this is not just expenditures, but can also be based on revenue. The Finance Department is looking at a 5% increase without any changes. ___________________________ Juvenile Justice is going through change, with the work center to be used for this purpose and the current Juvenile facility for part of the adult jail. They will remodel the work center accordingly. There may be significant decreases in this department, although there will be a trade-off. Mr. Maier asked if this change will allow for growth if juvenile detention rates increase. This would mean the same problems as they have with the adult population now, resulting in matrixing. A $3 million expenditure for two years does not make sense otherwise. He asked how much this whole thing is going to cost. Mr. Anderson said there won’t be much cost for the jail to expand. Mr. Inbody said the overall changes will cost about $1 million. Commissioner DeBone stated that this should cover needs for a few years. Mr. Anderson said they need to expand the medical side of thin gs there as well. Commissioner Unger stated they hope it can be bonded. Mr. Maier said that once they do all the remodeling, there needs to be a measurable reduction in costs for Juvenile Justice. Mr. Kropp stated that it depends on the layout and what level of staffing is needed. Mr. Anderson said that next year will be a challenge with the Children & Families’ Commission, which is losing funding from the State. They are talking about a merger with Health Services to fill in the voids. Mr. Kropp added that there are already fewer positions in the department now. Minutes of Budget Meeting Thursday, January 3, 2013 Page 7 of 8 ___________________________ Mr. Higuchi asked about the Bethlehem Inn and its debt. Someday this fund needs to be replenished. Mr. Wynne said that it was to be funded from a block grant from the federal government and fundraising efforts. However, neither of these materialized, so the only revenue at this time is from lease payments. Commissioner Unger feels that the County should go into the Design Center in Redmond, and with the State lease payments as a tenant there, excess funds can go towards the Bethlehem Inn debt. ___________________________ Teri Maerki went over the budget calendar at this time. Departmental presentations will occur in May. The Committee is supportive of having the same kind of presentations as last year, but would like them to be shorter. Mr. Maier said that the presentation should not be too lengthy so there is time for questions and discussion. ___________________________ Commissioner DeBone asked if there is anything they need to consider now that might be an issue in three to five years, such as equipment or facilities needs. Mr. Anderson said he asked the departments to show their mission and plans for the future. Mr. Barrett said that some department heads will compare what they are doing with what other agencies are doing, as a measurement. Mr. Inbody asked if the presentations should be in any kind of order. Mr. Maier prefers to have similar services present on the same day. Mr. Barrett said that there should be some time allowed between the bigger departments to allow for more discussion. The internal services departments can come during the same timeframe. Mr. Inbody stated that the Board is discussing how to allocate lottery fund dollars and handle community partners. Mr. Maier stated that he does not feel comfortable deciding who gets what. He would like to see all compete on equal footing. The Commissioner on Children & Families used to make these recommendations regarding human services. Mr. Kropp said there are less private and government funds going to the nonprofits. Some have a close working relationship with the Courts and/or the County. Most are worthwhile, but it is hard to decide who gets what when there are limited funds. Being no further discussion, the meeting adjourned at 4: 10 p.m. DATED this 2?7'1 Dayof ~2013 for the Deschutes County Board of Commissio~ Alan Unger, Chair Tammy Baney, Vice Chair ATTEST: Anthony DeBone, Commissioner ~~ Recording Secretary Minutes of Budget Meeting Thursday, January 3, 2013 Page 8 of8 Deschutes County Budget Committee Meeting January 3, 2013 1:30 p.m. -4:00 p.m. 1) Opening Comments -Tom Anderson 2) Review November Financial Operating Data -Marty Wynne 3) Budget Assumptions • COLAs a. 9-1-1 (Agreement ended 6/30/2012) b. Deschutes County Sheriff's Employee Association (Agreement ends 6/30/2013) c. AFSCME Min 1.5% Max 3.5% (Agreement ends 6/30/2014) d. JUOE (Public Works) (Agreement ends 6/30/2015) e. FOPPO (Agreement ended 6/30/2012) f. Non-represented g. District Attorneys' Association (Agreement ends 6/30/2015) • Health/Dental Insurance Rates • PERS Rates • General Fund 5) Major Budgetary Issues 6) Departmental Presentations 7) Budget calendar -Teri Maerki 8) Other I"I .~ ! i 1* i I I ~ 1 Revised 12/26/2012 I -- Printed : 1/312013 Fiscal Year 2014 Budget Calendar (Tentative) ---~-Budget FY 2014 Time !!!m! Participants Location --_.-- January 3 (Thursday) t ;30 • 4:00 p.m. full budget committee overview and update Full Budget. TA. EK . MW . TM. Dl. N DeAnnond January 4 (Friday) Budget Process on SharePoint begins for Internal Service Funds lSF Departments January II (Friday) Budgets & Documentation from Internal Svc Funds completed on SharePoint lSF Departments January 22 (Tuesday) Send ISF budgets/allocations to all departments TM January 29 (Tuesday) 3:30 -4:30 p.m. Budget Kick·OfT, and Internal Svc Funds Budgets/Indirect Charges Meeting Dept Heads & Staff. T A. EK. MW, TM. DI DeAnnond I February 19 (Tuesday) 10:00 -11 :00 a.m. Preliminary meetings for certain depts. TA, EK, MW, TM , DI Finance- february 21 (Thursday) 1:00 -5:00 p.m. Preliminary meetings fQr certain depts. TA , EK, MW. TM. DI Finance February 22 (Friday) 1 :00 -5:00 p.m. Preliminary meetings for certain depts. TA, EK, MW, TM, DI Finance March I (friday) 5:00 p.m. Budgets from County Departments completed on SharePoin! ('ounty Departmenl~ March 22 (Friday) Budget Narratives Due DI May 1-3 ) IEIIIdIIl boob IVIilablo for budael aomruiaec 1M MIY IWVI... _ -SlOG ..... IlHrIt aea mIIIUIa 1 l budal 00. Full BudaIt. TA EK. MW TM 01 Allen Room May2t lleadcm) 9.'G01oftI..• 5:00p.m. budpt Full Budset, TA, EK, MW, 1M, DI Allem Room MI)/2a(W< . 9&00 ..... . 5100 p.m , bud..pteIInlltiOnl FuU Budpt, TA. EK , MW. TM, DI Allen Room MQ23 9:00 Lm. •5:OO,m. lbwlJDt and budpt appro val pun Budpt, TA, EK. MW. TM, 01 All en Room May 24 (friday) 9:00 un, • 1:00 p.m. BwfIet doilboratlOltI and approval (Iheeded) Pull BudJel, TA, E1(., MW . TM. 01 Allen Room June 24 (Monday) 10 :00 a .m. Public hearings and Budget Adoptions R.egular Board Meeting Hearing Room Memorandum Date: December 20,2012 To: Board of County Commissioners Tom Anderson, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find November 2012 financial reports for the following funds: General (001), Community Justice -Juvenile (230), Sheriffs (255,701,702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355), Commission on Children &Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), and Fair &Expo Center (618). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads I I I ! 1, I i ~ 'I J 1 J -~ GENERAL FUND Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Actual Variance Coli. % RESOURCES: Beg. Net Working Capital $ 8,700,000 $ 9,059,394 $ 359,394 100% 104% Revenues Current & Prior Taxes 8.698,817 19,130.655 10,431,838 42% 92% Gen. Rev. -excl. Taxes 992,388 1,722,322 729,934 42% 72% Assessor 311,928 451,977 140.049 42% 60% County Clerk 575,010 665,033 90,023 42% 48% BOPTA 5,166 9,033 3,867 42% 73% District Attorney 76.956 48,499 (28,457) 42% 26% FinancelTax 82.875 156.039 73,164 42% 78% Veterans 28,500 18.737 (9.763) 42% 27% Property Management 41,352 39,268 (2,084) 42% 40% G rant Projects 833 833 0 42% 42% Total Revenues 10,813,825 22,242,398 11,428,573 42% 86% TOTAL RESOURCES 19,513,825 31,301,792 11,787,967 42% 90% REQUIREMENTS: I EXP·%I Expenditures Assessor 1,486,563 1,387,354 99,209 42% 39% County Clerk 611,516 584,368 27,148 42% 40% BOPTA 30,160 23,445 6,715 42% 32% District Attorney 2,197.778 2,054,007 143,771 42% 39% FinancelTax 347.444 329.138 18.306 42% 39% Veterans 108.747 101,427 7.320 42% 39% Property Management 113,345 111,060 2.285 42% 41% Grant Projects 50,979 48,979 2,000 42% 40% Non-Departmental 714,446 439,903 274,543 42% 26% Contingency 3,187.574 3,187.574 42% n/a 8,848,552 5,079,681 3,768,871 42% 24% Transfers Out 5,440,272 5,353,309 86,963 42% 41% TOTAL REQUIREMENTS 14,288,824 10,432,990 3,855,834 42% 30% NET (Resources -Requirements) 5,225,002 20,868,802 15,643,801 a) Includes annual payments: PIL T $730,983. FY 2012 PIL Twas $471.723 b) A & T Grant received quarterly. YTD includes two quarters c) State payment received quarterly. YTD includes one quarter FY2013 Year End $ Variance $8,700,000 $9,059,394 $ 359,394 a) b) b) b) c) 20,877,160 2,381,731 748,626 1,380,023 12,398 184,694 198.900 68,400 99,244 2,000 21,227.160 2,681.731 748,626 1,470,023 12,398 184.694 198,900 68,400 99,244 2,000 350,000 300,000 90,000 25,953,176 26,693,176 740,000 34,653,176 35,752,570 1,099,394 3,567,752 3,477,752 90,000 1,467,638 1,442,638 25,000 72,385 72,385 5,274,667 5,134.667 140.000 833,865 833.865 260,992 260.992 272.027 272,027 122.349 122,349 d) 1,714.671 1,414,671 300.000 7,650,178 7,650,178 21,236,524 13,031,346 8,205,178 13.056,652 13,056.652 34,293,176 26,087,998 8,205,178 e) 360,000 9,664,572 9,304,572 I, v I f d) Budget includes $576,736 payment to LED#2. Will not be expended until June 2013 and is prOjected to be $300,000 less t !than budgeted due to available Transient Room Tax revenues i e) Appropriation Transfers (authority to expend): County School Fund $360,000 ! I Page 1 f COMM JUSTICE-JUVENILE Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date FY 2013 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065-Court Assess. Discovery Fee Food Subsidy OYA Basic & Diversion Inmate/Prisoner Housing Inmate Commissary Fees Contract Payments Miscellaneous Program Fees MIP Diversion Fees Interest on Investments Leases Grants -Private CFC Interfund Grant Interfund Grant -Gen Fund Total Revenues Transfers In-General Fund Budget I Actual $1,010,415 $ 995.051 2,500 20,833 13,073 5,417 3,703 8,750 9,046 156,395 90,993 25,000 67,800 42 50,833 30,981 83 21 417 275 3,333 2,599 500 500 208 866 52,359 30,365 8,333 5,000 I Variance $ (15.364) (2,500) (7,760) (1,714) 296 (65,402) 42,800 (42) (19,852) (83) (21 ) (142) (734) 658 (21,994) (3,333) 335,024 255,201 (79,823) 2,226,885 2,226,885 IFY % I Coil. % 100% 98% 42% 0% 42% 26% 42% 28% 42% 43% 42% 24% 42% 113% 42% 0% 42% 25% 42% 0% 42% 0% 42% 28% 42% 32% 42% 42% 42% 173% 42% 24% 42% 25% 42% 32% 42% 42% a) b) c) d) c) e) a) $ 1,010,415 6,000 50,000 13,000 21,000 375,347 60,000 100 122,000 200 50 1,000 8,000 1,200 500 125,661 20,000 TOTAL RESOURCES 3,572,324 3,477,137 (95,187) 42% 49% REQUIREMENTS: I Exp·%1 Expenditures Community Justice-Juvenile Personnel Services 2,114,590 2.062,046 52,544 42% 41% Materials and Services 497,483 420,911 76,572 42% 35% Capital Outlay 42 42 42% 0% Transfers Out 21,000 12,600 8,400 42% 25% f) Contingency 349,800 349,800 42% nla TOTAL REQUIREMENTS 2,982,915 2,495,556 487,359 42% 35% NET (Resources -Requirements) 589,409 981,580 392,171 a) Grants received quarterly in arrears b) Payments received quarterly c) Revenues trending higher than antiCipated -$18,560 billing outstanding 7,158,996 6,319,377 839,619 866,255 866,255 804,058 5,344,523 7,158,996 5,075,017 1,193,960 100 50,400 839,519 $ 995,051 $ (15,364) 6,000 35,000 (15,000) 13,000 21,000 375,347 145,000 85,000 100 95,000 (27,000) 200 50 1,000 6,400 (1,600) 1,200 1,100 600 125,661 20,000 I I I 846,058 42,000 5,344,523 7,185,632 26,636 5,075,017 1,193,960 100 50,400 f J 839,519 f d) Contract payment reimbursement requests submitted monthly, receive 1-2 months in arrears e) Grant payments are generated by program activity during the school year and are paid quarterly in arrears f f) Transfers out occur quarterly ! Page 2 I SHERIFF -Fund 255 Statement of Financial Operating Data Five Months Ended November 30, 2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $ $ $ 100% nfa $ $ $ Revenues Law En f Dist Coun tyw ide 9,400 ,6 78 7,785 ,083 (1 ,61 5,595) 42% 35% * 22 ,561,626 Law Enf Dist Rural 6.017,372 5,086.336 {931,0361l 42% 35% * 14,441692 Total Revenues 15,418,050 12,871,419 (2,546,631 ) 42% 35% 37,003,318 TOTAL RESOURCES 15,418,050 12,871,419 (2,546,631 ) 42% 35% 37,003,318 31,542,063 (5,461,255) REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Sheriff's Division 943,179 956,508 (13,329) 42% 42% a) 2,263,630 2,297,530 (33,900) Civil 332,912 284,194 48,718 42% 36% b) 798,989 768,889 30,100 Automotive/Communications 753,104 997,955 (244,851 ) 42% 55% c) 1,807,450 1,807,450 Investigations/Evidence 628,408 610,366 18,042 42% 40% 1,508,180 1,508,080 100 Patrol/CivillComm Supp 3,445,566 3,275,936 169,630 42% 40% b) 8,269,358 8,219,358 50,000 Records 299,007 249,729 49,278 42% 35% 717,617 687,517 30,100 Adult Jail 4,309 ,197 4,214,434 94,763 42% 41% d) 10,342,072 10 ,563,383 (221,311 ) Court Security 126,250 128,375 (2,125) 42% 42% 303,001 302,901 100 Emergency Services 81,055 76,555 4,500 42% 39% 194,533 194,433 100 Special Services Division 560,849 552,906 7,943 42% 41% 1,346,037 1,346,037 Regional Work Center 1,109,616 1,034,552 75,064 42% 39% b) 2,663,078 2,612,978 50,100 Training Division 210,396 176 ,877 33,519 42% 35% 504,950 504,850 100 Other Law Enforcement Svcs 268,127 277,511 (9,384) 42% 43% 643,504 643,404 100 Non-Departmental 35,522 35,522 (0) 42% 42% 85,253 85,253 Contingency 2,314,861 2,314,861 42% nfa 5,555 ,666 5,555,666 31,542,063 TOTAL REQUIREMENTS 15,418,049 12,871,419 2,546,630 42% 35% 37,003,318 31,542,063 5,461,255 NET (Resources -Requirements) * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Retiree health insurance expenses will exceed amount originally budgeted for the year. Appropriation will be increased b) Projected variance due to delays in filling open positions c) FY 2013 appropriated amount, $360,690 for payment Deschutes County Communication System Fund, expended in July 2012 d) Projection includes $151,340 for six new Correction Technicians and $144,970 for additional bed rental expense. Appropriation will be increased Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Five Months Ended November 30,2012 Variance RESOURCES: Beg. Net Working Capital $4,507,352 $ 5,883,963 $ 1,376,611 100% 131% $ 4,507,352 $5,883,963 $ 1,376,611 Tax Revenues -Current 6,410,725 14,021,932 7,611 ,207 42% 91% a) 15,385,740 15,385,740 Tax Revenues -Prior 183,333 567,791 384,458 42% 129% 440,000 567,791 127,791 Federal Grants & Reimb 12,500 24 ,510 12,010 42% 82% 30,000 30,000 State Grant 30,833 66,387 35,554 42% 90% 74,000 74,000 Transp. of State Wards 2,083 1,056 (1,027) 42% 21% 5,000 5,000 S81145 616,663 739,996 123,333 42% 50% 1,479,991 1,479,991 Prisoner Housing 20,833 97 ,817 76,984 42% 196% b) 50,000 97,817 47 ,817 Des. Cty Video Lottery Grant 2,083 5,000 2,917 42% 100% 5,000 5,000 Des Cty Court Security 100,417 100,046 (371) 42% 42% 241,000 241,000 Des Cty Juvenile Contract 1,742 (1,742) 42% 0% 4,180 4,180 Title III Reimbursement 42% n/a c) 39,916 39,916 Transport 208 919 711 42% 184% 500 1,000 500 Other 1,458 6,500 5,042 42% 186% 3,500 6,500 3,000 DC Fair & Expo Center 1,667 756 (911 ) 42% 19% 4,000 4 ,000 Inmate Commissary Fees 4,167 7,563 3,396 42% 76% 10,000 10,000 Work Center Work Crews 20 ,833 22,132 1,299 42% 44% 50,000 50,000 Concealed Handgun Classes 1,458 2,425 967 42% 69% 3,500 3,500 Inmate Telephone Fee 33,333 24,315 (9 ,018) 42% 30% 80,000 80,000 Soc Sec Incentive-Fed 2,083 6,800 4,717 42% 136% 5,000 6,800 1,800 Miscellaneous 2,083 3,236 1,153 42% 65% 5,000 5,000 Oregon Mentors 417 (417) 42% 0% 1,000 1,000 Debit Card Fee 42 175 133 42% 175% 100 200 100 Medical Services Reimb 5,417 4,422 (995) 42% 34% 13 ,000 13,000 Restitution 2,083 (2 ,083) 42% 0% 5 ,000 5,000 Sheriff Fees 104,167 100,811 (3,356) 42% 40% 250,000 250,000 Interest 11,805 10,835 (970) 42% 38% 28,333 28,333 Interest on Unsegregated 1,472 1,033 (439) 42% 29% 3 ,533 3,533 Donations -"Shop with a Cop" 21,624 35,729 14,105 42% 69% 51,897 51,897 Sale of Reportable Assets 2,083 574 (1,509) 42% 11% 5,000 5,000 Total Revenues 7,597,612 15,852,759 8,255,147 42% 87% 18,234,274 18,455,198 220,924 TOTAL RESOURCES REQUIREMENTS: Fund 255 Departments: Sheriffs Services Civil Auto/Comm Adult Jail Court Security Emergency Services Special Services Work Center Training Other (CODE, Forensic) Non Dept -ISF Charges Contingency Total to Fund 255 12,104,964 880,524 332,912 277,707 4,309,197 126,250 81,055 388,074 1,109,616 128,615 268,127 17,797 1,480,804 9 ,400 ,6 78 21,736,721 892,967 284,194 367,996 4,214,434 128,375 76,555 382,578 1,034,552 108,125 277,511 17,797 7,785 ,083 9,631,757 (12,444) 48,719 (90,289) 94,763 (2,125) 4,500 5,496 75,064 20,490 (9,384) (0) 1,480,804 1,61 5 ,594 42% 96% I Exp. %1 42% 42% 42% 36% 42% 55% 42% 41% 42% 42% 42% 39% 42% 41% 42% 39% 42% 35% 42% 43% 42% 42% 42% n/a 22,741,626 2,113,257 798,989 666,497 10,342,072 303,001 194,533 931,377 2,663,078 308,676 643,504 42,712 3,553,930 22,561 ,626 24,339,161 2,144,905 768,889 666,497 10,563,383 302,901 194,433 931 ,377 2,612,978 308,615 643,404 42,712 19 ,180,094 1,597,535 (31,648) 30,100 (221,311 ) 100 100 50,100 61 100 3,553,930 3 ,381 ,5 32 Transfer to Reserve Fund (703) Non Dept -Comm System Res Total Requirements 41,667 33,333 9,475 ,678 80,000 7,865,083 41,667 {46,667) 1,610,593 42% 42% 42% 0% 100% 35% 100,000 80,000 22,741 ,626 100,000 80,000 19,360,094 3,381 ,532 Net 2,629,287 13,871,638 11 ,242,352 4 ,979,067 4,979,067 a) Current year taxes due November, February and May b) Reimbursement from the State will exceed plan due to higher number of S8 395 inmates c) Approved carryover of prior year Title III funds • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services. Page 4 Fund 702 LED Rural Statement of Financial Operating Data Five Months Ended November 30,2012 RESOURCES: Beg. Net Working Capital $2,859,915 $3,244,571 $ 384,656 100% 113% $ 2,859,915 $ 3,244,571 $ 384,656 Revenues Tax Revenues -Current 3,145,833 6,826,580 3,680,747 42% 90% a) 7,550,000 7,672,861 122,861 Tax Revenues -Prior 95,833 280 ,944 185,111 42% 122% 230,000 346,645 116,645 Federal Grants & Reimb 6,250 6,921 671 42% 46% 15,000 15,000 Federal Grants-BlM 10,833 6,233 (4.601 ) 42% 24% 26 ,000 26,000 US Forest Service 31 ,250 (31 ,250) 42% 0% 75,000 75,000 Bureau of Reclamation 10,833 9 ,386 (1,447) 42% 36% 26,000 26,000 State Grant 78 ,831 174,383 95 ,552 42% 92% 189,194 189,194 SB #1065 Court Assessment 22 ,917 13,073 (9 ,844) 42% 24% 55,000 55,000 Marine Board License Fee 59,205 51,770 (7,435) 42% 36% 142 ,091 142,091 Des Cty General Fund Grant 240,306 (240,306) 42% 0% b) 576,735 576,735 Des Cty Transient Room Tax 863,860 863,860 0 42% 42% 2 ,073,265 2,073,265 Des Cty Tax Office Contract 208 (208) 42% 0% 500 500 City of Sisters 194,983 195,083 100 42% 42% 467,960 467,960 Des Cty CDD Contract 22,653 22,653 (0) 42% 42% 54,366 54,366 Des Cty Solid Waste Contr 22,653 22,653 (0) 42% 42% 54,366 54,366 Des Cty Clerk/Election 417 (417) 42% 0% 1,000 1,000 School Districts 16,667 2,758 (13,909) 42% 7% 40 ,000 40,000 Claims Reimbursement 324 324 42% nla 324 324 Security & Traffic Reimb 2 ,083 (2,083) 42% 0% 5,000 5,000 Seat Belt Program 4,167 2,345 (1,822) 42% 23% 10 ,000 10,000 Miscellaneous 2,500 5,946 3,446 42% 99% 6.000 6,000 False Alarm Fees 833 2,700 1,867 42% 135% 2,000 4,000 2 ,000 Restitution 2,083 734 (1,349) 42% 15% 5 ,000 5,000 Sheriff Fees 4 ,167 4,429 262 42% 44% 10,000 10,000 Court Fines & Fees 50 ,000 48,381 (1 ,619) 42% 40% 120,000 120,000 Impound Fees 1,667 2 ,600 933 42% 65% 4,000 4,000 Restitution -Street Crimes 208 (208) 42% 0% 500 500 Seizure/Forfeiture 417 140 (277) 42% 14% 1,000 1,000 Interest 4,167 4 ,877 710 42% 49% 10,000 10,000 Interest on Unsegregated 750 505 (245) 42% 28% 1,800 1,800 Grants-Private 1,500 1,500 42% nla 1,500 1,500 Donations 4,120 4,120 42% n/a 4,120 4,120 Sale of Equip & Material 4,167 1,996 (2,171) 42% 20% 10,000 10,000 Sale of Reportable Assets 16,667 6,817 (9,850) 42% 17% 40,000 40,000 Total Revenues 4,917,409 8,563,712 3,646,304 50% 73% 11,801,777 12,049,227 247,450 TOTAL RESOURCES 7,777,324 11,808,283 4,030,960 50% 81% 14,661,692 15,293,798 632,106 REQUIREMENTS: I Exp.%l Fund 255 Departments : Sheriffs Services 63,541 (885) 42% 42% 150,373 152,625 (2 ,252) Auto/Comm 629,959 (154,562) 42% 55% 1 ,140,953 1,140,953 Investigations 610,366 18,042 42% 40% 1,508,180 1,508,080 100 Patrol 3,275,936 169,630 42% 40% 8,269,358 8,219,358 50,000 Transfer to Reserve Fund (704) 41 ,667 Non Dept -Comm System Res 50,000 Total Requirements 6,109,038 Net 1,668,285 249,729 49,278 42% 35% 170,328 2,447 42% 41% 68,752 13,029 42% 35% 17,726 (0) 42% 42% 834,057 42% n/a 5 93 41 ,667 42% 0% 120,000 (70,000~ 42% 100% 5,206,336 902 ,702 42% 36% 6,601,946 4,933,661 717,617 687,517 30,100 414,660 414,660 196,274 196,235 39 42,541 42,541 2,001,736 2.001 ,736 1" 100,000 100,000 120,000 120,000 14,661,692 12,581,969 2,079,723 2,711,829 2,711,829 a) Current year taxes due November, February and May b) Will be received June 2013 PageS • n~.._~"••~ Chn";ff'... ~"nn <>n i" cl<>rl mnnlhlv In pnlll'lll'lc.hll'li exoendi ures attributable t rural ervi es . PUBLIC HEALTH Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $1,336,051 $ 1,327,199 $ (8,852) 100% 99% $1,336,051 $1,327,199 $ (8,852) Revenues Medicare Reimbursement 417 8 (409) 42% 1% 1,000 1,000 Federal Grant 5,000 5,000 42% n/a 5,000 5,000 Federal Grant (ARRA) 83,333 (83,333) 42% 0% 200,000 200,000 State Grant 1,214,312 1,041,167 (173,145) 42% 36% 2,914,349 2,934,303 19,954 Child Dev & Rehab Center 16,504 8,671 (7,833) 42% 22% a) 39,609 39,609 State Miscellaneous 56,142 44,440 (11,702) 42% 33% a) 134,740 134,740 OMAP 261,495 151,804 (109,691) 42% 24% 627,588 627,588 Title 19 147 (147) 42% n/a 352 352 Family Planning Exp Proj 229,167 184,151 (45,016) 42% 33% 550,000 550,000 Local Grants 20,000 (20,000) 42% 0% 48,000 55,200 7,200 Environmental Health-Water 38,417 20,936 (17,481 ) 42% 23% 92,200 92,200 Contract Payments 43,254 46,140 2,886 42% n/a 103,810 158,354 54,544 Miscellaneous 2,139 2,139 42% n/a 3,000 3,000 Patient Insurance Fees 80,500 74,432 (6,068) 42% 39% 193,200 193,200 Health Dept/Patient Fees 42,958 33,456 (9,502) 42% 32% 103,100 103,100 Vital Records-Birth 17,083 14,860 (2,223) 42% 36% 41,000 41,000 Vital Records-Death 41,667 35,955 (5,712) 42% 36% 100,000 100,000 Environmental Health-Lic Fac 300,021 75,931 (224,090) 42% 11% b) 720,050 720,050 Interest on Investments 5,000 1,995 (3,005) 42% 17% 12,000 12,000 Donations 2,208 18,931 16,723 42% 357% 5,300 22,277 16,977 Interfund Contract 66,095 40,901 (25,194) 42% 26% 158,629 158,629 Administrative Fee 333 333 0 42% 42% 800 800 Total Revenues 2,519,053 1,801,250 (717,803) 42% 30% 6,045,727 6,152,402 106,675 Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other TOTAL RESOURCES 978,900 25,057 27,125 4,886,186 978,900 15,034 16,275 4,138,658 (10,023) 110,85°1 (747,528) 42% 42% 42% 42% 42% 25% 25% 42% 2,349,357 60,136 65,100 9,856,371 2,349,357 60,136 65,100 9,954,194 97,823 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 2,680,072 888,788 27,083 65,500 445,379 2,580,065 803,336 39,300 100,007 85,452 27,083 26,200 445,379 1 Exp. %1 42% 40% 42% 38% 42% 0% 42% 25% 42% n/a c) d) 6,432,172 2,133,090 65,000 157,200 1,068,909 6,250,000 2,136,883 157,200 182,172 (3,793) 65,000 1,068,909 TOTAL REQUIREMENTS 4,106,822 3,422,700 684,122 42% 35% 9,856,371 8,544,083 1,312,288 NET (Resources -Requirements) 779,364 715,958 (63,406) 1,410,111 1,410,111 a) Received quarterly in arrears b) Restaurant and Pool/Spa fees are due annually and received in Dec/Jan c) Projection includes grant related expenditures. Appropriation will be increased d) OCHIN System expenditure made in FY 2012 Page 6 I BEHAVIORAL HEALTH Statement of Financial Operating Data Five Months Ended November 30,2012 I Actual Variance Variance Year to Date RESOURCES: Beg. Net Working Capital $3,320,968 $ 3,113,095 $ (207,873) 100% 94% $3,320,968 $3,113,095 $ (207,873) Revenues Marriage licenses 2,708 2,965 257 42% 46% 6,500 6,500 Divorce Filing Fees 66,667 51,359 (15,308) 42% 32% 160,000 125,056 (34,944) Domestic Partnership Fee 19 40 21 42% 89% 45 100 55 Federal Grants 105,145 67,702 (37,443) 42% 27% a) 252,349 252,349 Federal Grant (ARRA) 26,563 (26,563) 42% 0% 63,750 63,750 State Grants 3,221,083 3,016,238 (204,845) 42% 39% b) 7,730,599 7,883,477 152,878 State Miscellaneous 25,775 531 (25,244) 42% 1% 61,860 61,860 Adult Mental Health Initiative 83,333 (83,333) 42% 0% 200,000 200,000 Title 19 112,269 71,765 (40,504) 42% 27% 269,446 269,446 liquor Revenue 58,958 48,162 (10,796) 42% 34% 141,500 141,500 School Districts 28,750 10,650 (18,100) 42% 15% c) 69,000 69,000 Contract Payments 34 34 42% nfa 1,000 1,000 Miscellaneous 4,644 4,644 42% nfa 5,000 5,000 Patient Insurance Fees 36,472 56,593 20,121 42% 65% 87,532 130,000 42,468 Patient Fees 396 1,002 606 42% 105% 950 1,500 550 Interest on Investments 10,417 8,363 (2,054) 42% 33% 25,000 20,000 (5,000) Rentals 7,708 5,000 (2,708) 42% 27% 18,500 18,500 Forfeitures 140 140 42% nfa 140 140 Administrative Fee 2,205,220 2,171,627 (33,593) 42% 41% 5,292,527 5,292,527 Interfund Contract-Gen Fund 52,917 38,920 ~13,9971 42% 31% a) 127,000 127,000 Total Revenues 6,044,400 5,555,733 (488,667) 42% 38% 14,506,558 14,668,705 162,147 Transfers In-General Fund 544,911 544,911 0 42% 42% 1,307,787 1,307,787 Transfers In-OHP-CDO 201,873 201,873 42% 42% 484,494 484,494 Transfers In-Acute Care SVC5 110,265 110,265 42% 42% 264,631 264,631 Transfers In-ABHA 218,350 218,350 -42% 42% 524,039 524,039 TOTAL RESOURCES REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 10,440,767 4,692,633 2,747,598 20,875 85,000 957,426 9,744,227 4,466,090 2,077,942 14,645 51,000 (696,540) 226,543 669,656 6,230 34,000 957,426 42% 42% 42% 42% 42% 42% 48% Exp. %1 40% d) 32% 29% 25% nfa 20,408,477 20,362,751 (45,726) 11,262,320 6,594,235 50,100 204,000 2,297,822 10,900,000 6,594,235 15,000 204,000 362,320 35,100 2,297,822 TOTAL REQUIREMENTS 8,503,532 6,609,677 1,893,855 42% 32% 20,408,477 17,713,235 2,695,242 NET (Resources· Requirements) 1,937,235 3,134,550 1,197,315 2,649,516 2,649,516 a) Received quarterly, in arrears b) Oregon Health Authority grant projected at amended contract amount c) Services to school districts commence at start of school year and are billed monthly in arrears d) ·On-Call" forecasted to exceed amount budgeted. Appropriation will be increased Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Budget I Actual I Variance I FY % I Coli. % RESOURCES: Beg. Net Working Capital $ 10,000 192,482 $ 182,482 100% 1925% $ 10,000 $ 192,482 182,482 Revenues Admin-Operations 9,204 14,274 5,070 42% 65% 22,090 22,090 Admin-GIS 521 355 (166) 42% 28% a) 1,250 1,250 Admin-Code Enforcement 69,250 90,735 21,485 42% 55% 166,200 166,200 Building Safety 530,656 571,955 41,299 42% 45% 1,273,575 1,273,575 Electrical 106,667 137,035 30,368 42% 54% 256,000 256,000 Contract Services 46,500 51,054 4,554 42% 46% 111,600 111,600 Env Health-On Site Prog 130,405 132,150 1,745 42% 42% 312,971 312,971 Planning-Current 265,563 282,089 16,526 42% 44% 637,350 637,350 Planning-long Range 94,342 126,100 31,758 42% 56% 226,421 226,421 FY2013 YearEnd Budget Projection Variance Total Revenues 1,253,108 1,405,747 152,639 42% 47% 3,007,457 3,007,457 Transfers In General Fund -Gen Ops 356,196 441,604 85,408 42% 52% 854,872 854,872 General Fund -UR Planning 206,400 206,400 42% 42% 495,360 495,360 A&T Reserve (DIS assistance) 37,324 (37,324) 42% 0% 89.577 89,577 Other 42 {42} 42% 0% 100 ~100} TOTAL RESOURCES 1,863,070 2,246,233 383,163 42% 50% 4,457,366 4,639,748 182,382 REQUIREMENTS: Exp·%1 EXPENDITURES & TRANSFERS Admin-Operations 563,829 555,170 8,659 42% 41% b) 1,353,189 1,311,323 41,866 Admin-GIS 49,074 47,852 1,222 42% 41% 117,778 117,778 Admin-Code Enforcement 95,385 88,872 6,513 42% 39% b) 228,925 216,747 12,178 Building Safety 258.786 254,471 4,315 42% 41% 621,087 621,087 Electrical 84,680 80,806 3,874 42% 40% 203,231 203,231 Contract Services 59,060 60,401 (1,341 ) 42% 43% 141,745 141,745 Env Health-On Site Pgm 66,515 65,605 910 42% 41% 159,636 159,636 Planning-Current 267,631 237,807 29,824 42% 37% c) 642,315 634,887 7,428 Planning-long Range 193,084 178,235 14,849 42% 38% c,d) 463,401 349,567 113,834 Transfers Out (DIS Fund) 74,648 170,818 (96,170) 42% 95% 179,155 179,155 Contingency 144,543 144,543 42% nla 346,904 346,904 TOTAL REQUIREMENTS 1,857,235 1,740,037 117,198 42% 39% 4,457,366 3,935,156 522,210 NET (Resources Requirements) 5,835 506,196 500,361 704,592 704,592 Revenues Expenditures Net from Operations 1,405,747 1,740,037 {334,290} 3,007,457 4,457,366 {1,449,909} 3,007,457 3,935,156 {927,699} 522,210 522,210 a) Revenue is sporadic throughout the year as GIS services are requested. b) Reflects savings due to CD Director's appointment as Interim County Administrator through 6/30/13. c) Reflects savings due to Planning Director's reduced allocation through 6/30/13 while serving as Interim CD Director d) Reflects savings from retired employee; position is not expected to be refilled Page 8 ROAD Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Budget I Actual I Variance IFY% I Coli. % FY2013 Year End Budget Projection Variance RESOURCES: 8eg. Net Working Capital Revenues System Development Charge Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Admin Recovery (SDC) Miscellaneous Road Vacations Interest on Investments Interfund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Forester Car Washes Car Rental Sale of Equip & Material Total Revenues $4,719,551 2,917 16.667 165,344 225.954 4,495,851 10,417 145,833 4,167 4,167 8,333 417 6.250 287,500 91,667 37,500 4.167 10,417 10,417 1,667 417 301,500 5,831,569 $ 4,723,852 1,155 17,076 542.290 4,475,216 10,807 1,277 5,493 11,443 78,419 862 284 469.605 5,613,927 $ 4,301 1,155 (2,917) 409 (165,344) 316,336 (20,635) (10,417) (135,026) (4,167) (4,167) 1.277 (2,840) (417) 5,193 (287,500) (13,248) (37,500) (4.167) (10,417) (10,417) (805) (133) 168,105 (217,642) 100% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 100% nla 0% 43% 0% 100% 41% 0% 3% 0% 0% nla 27% 0% 76% 0% 36% 0% 0% 0% 0% 22% 28% 65% 40% a) b) c) d) d) d) d) e) e) e) e) e) $4,719,551 7,000 40,000 396.826 542,290 10,790.043 25,000 350.000 10,000 10,000 20,000 1,000 15.000 690,000 220,000 90,000 10.000 25,000 25,000 4.000 1,000 723,600 13,995,759 $4,723,852 1.200 7.000 40.000 396.826 542,290 10,450,000 25.000 350,000 10,000 10,000 2,000 20,000 1,000 15,000 690,000 220.000 90,000 10.000 25,000 25.000 4.000 1,000 723,600 13,658,916 $ 4,301 1.200 (340,043) 2,000 (336,843) Trans In -Solid Waste Trans In -Transp SDC Trans In-Road Imp Res 115,113 104,167 5,000 69,068 62,500 (46,045) (41,667) (5,000) 42% 42% 42% 25% 25% 0% f) f) 276,272 250,000 12,000 276,272 250,000 12,000 TOTAL RESOURCES 10,775,400 10,469,347 (264,386) 42% 56% 19,253,582 18,921,040 (332,542) REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 2,235,501 3,932.776 848,875 114,583 890.591 2,256,263 3.111.580 7,726 (20,762) 821,196 841,149 114.583 890.591 I Exp·%1 42% 42% 42% 33% 42% 0% 42% 0% 42% nfa g) h) 5,365,202 9,438.662 2,037,300 275.000 2,137,418 5,458,021 9,438,662 2,037,300 275.000 - (92.819) 2.137,418 TOTAL REQUIREMENTS 8,022,326 5,375,569 2,646,757 42% 28% 19,253,582 17,208,983 2,044,599 NET (Resources -Requirements) 2,753,074 5,093,778 2,382,371 1,712,057 1,712,057 a) Payment received annually in January b) Payment expected in November c) Actual receipts are lower than projections d) Billed upon completion of work e) Payments to be received in June 2013 from other Road Department funds f) Payments made quarterly g) Retro COLA raises for 701 members Page 9 ADULT PAROLE & PROBATION Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Budget I Actual I Variance IFY % I Coil. % FY 2013 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 570,000 $ 630,226 $ 60,226 100% 111% $ 570,000 $ 630,226 $ 60,226 Revenues DOC Measure 57 91,350 219,240 127,890 42% 100% a) 219,240 219,240 State Miscellaneous 1,792 (1,792) 42% 0% b) 4,301 4,301 Alternate Incarceration 6,250 (6,250) 42% 0% c) 15,000 5,000 (10,000) State Subsidy 5,761 15,415 9,654 42% 111% d) 13,826 21,826 8,000 SB 1145 1,145,232 1,374,277 229,045 42% 50% d) 2,748,556 2,748,556 Probation Work Crew Fees 9,375 5,908 (3,468) 42% 26% 22,500 14,180 (8,320) Miscellaneous 1,875 2,687 812 42% 60% 4,500 4,500 Electronic Monitoring Fee Probation Superv. Fees 54,167 79,167 63,857 71,825 9,690 (7,342) 42% 42% 49% 38% 130,000 190,000 153,257 172,380 23,257 (17,620) Interest on Investments 3,750 2,218 (1,532) 42% 25% 9,000 9,000 Interfund -Sheriff 20,833 20,833 0 42% 42% 50,000 50,000 Crime Prevention Grant CFC-Domestic Violence 20,833 31,180 12,500 11,225 (8,333) (19,955) 42% 42% 25% 15% d) d) 50,000 74,832 50,000 74,832 Total Revenues 1,471,565 1,799,986 328,421 42% 51% 3,531,755 3,527,072 (4,683) Transfers In-General Fund 181,385 181,385 42% 42% 435,328 435,328 TOTAL RESOURCES 2,222,950 2,611,596 388,646 42% 58% 4,537,083 4,592,626 55,543 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 1,288,038 370,703 42 231,669 1,219,533 326,313 68,505 44,390 42 231,669 1 Exp. %1 42% 39% 42% 37% 42% 0% 42% nfa 3,091,291 889,687 100 556,005 3,091,291 889,687 100 556,005 TOTAL REQUIREMENTS 1,890,452 1,545,846 344,606 42% 34% 4,537,083 3,980,978 556,105 NET (Resources -Requirements) 332,498 1,065,751 733,253 611,648 611,648 a) Payment received annually in September b) Annual allocation normally received by end of calendar year c) Funds are specific to a certain population, which has been smaller than expected d) State/County invoiced quarterly Page 10 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Five Months Ended November 30,2012 FY 13 YearEnd Budget Projection Variance RESOURCES: 8eg. Net Working Capital Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Level 7 Services State Prevention Funds HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Program Fees Court Fines & Fees Interest on Investments Grants, Private Interfund Grants Budget $ 511,994 83,100 16,472 35,417 82,041 20.051 91,646 174.915 3,333 33,119 417 833 133.698 Year to Date I Actual $ 567,120 66,320 21,456 34.809 54,987 371.636 1,166 4.591 30.992 1,492 45,000 I Variance $ 55,126 (16,780) (16,472) (13,961) (82,041) 14.758 (36,659) 196,721 (2,167) 4.591 (2,127) 1,075 (833) IFY % I Coil. % $ 511,994 199,441 39,533 85,000 196.898 48,122 219,951 419,796 8,000 79,485 1,000 2,000 320,874 $ 567,120 $ 251,856 39,533 60,000 196,898 58.022 219,951 391,940 4.000 4.591 75,034 5,000 350,374 55,126 52,415 (25.000) 9,900 (27,856) (4.000) 4.591 (4,451) 4,000 (2,000) 29,500 100% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% {88,6981 42% 111% 33% a) 0% 25% a) 0% 72% b) 25% 89% a) 15% nla 39% c) 149% nfa 14% d) Total Revenues 675,042 632,448 (42,594) 42% 39% 1,620,100 1,657,199 37,099 Trans from General Fund 115,000 115,000 42% 42% 275.984 275,984 Total Transfers In 115,000 115,000 42% 42% 275,984 275,984 TOTAL RESOURCES 1,302,036 1,314,568 12,532 42% 55% 2,408,078 2,500,304 92,226 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 269.781 614,999 42 118,545 244,802 363.364 24,979 251,635 42 118,545 I Exp·%1 42% 38% 42% 25% 42% 0% 42% nfa e) f) 647,474 1,475.997 100 284,507 589,457 1.537.247 58,017 (61,250) 100 284.507 TOTAL REQUIREMENTS 1,003,367 608,166 395,201 42% 25% 2,408,078 2,126,704 281,374 NET (Resources -Requirements) 298,669 706,403 407,734 373,600 373,600 a) Projection based on actual awarded amounts b) Additional GLS grant funds of $3,500 awarded c) State reduced the Circuit Court fees d) Additional grant funds of $17,500 -A & 0 70 and $12,000 EUDL projected to be received e) Personnel expenditures projected to be less than appropriated. Open position, due to retirement, will not be filled f) M & S projected to be greater than originally budgeted due to new Federal grant awarded. Appropriation transfer will be requested Page 11 SOLID WASTE Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Bud I I Variance I FY % I Coli. % FY2013 Bud et YearEnd Projection Variance RESOURCES: Beg. Net Working Capital $ 700,513 $ Revenues Miscellaneous 9,167 Franchise 3% Fees 83,333 Commercial Disp. Fees 358,333 Private Disposal Fees 547,500 Franchise Disposal Fees 1,666,667 Yard Debris 30,417 Special Waste 10,417 Interest 3,125 Leases 4,500 Recyclables 18,750 Total Revenues 2,732,209 TOTAL RESOURCES 3,432,722 REQUIREMENTS Expenditures Personnel Services 722,217 Materials and Services 1,245,547 Debt Service 394,464 Capital Outlay 34,583 Transfers Out-Road 115,113 Trans Out-Capital Res 262,500 Contingency 249,665 807,470 $ 106,957 100% 115% $ 700,513 8,323 14,634 422,620 628,790 1,775.100 57,535 28,532 3,444 5,400 25,255 (844) (68,699) 64,287 81,290 108,433 27,118 18,115 319 900 6,505 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 38% 7% 49% 48% 44% 79% 114% 46% 50% 56% a) b) c) 22,000 200,000 860,000 1,314,000 4,000,000 73,000 25,000 7,500 10,801 45,000 2,969,632 237.423 42% 45% 6,557,301 3,777,102 344,380 42% 52% 7,257,814 Exp. %1 690,884 1,002,437 405,589 241 69,068 315,000 31,333 243,110 (11,125) 34,342 46,045 (52,500) 249,665 42% 42% 42% 42% 42% 42% 42% 40% 34% 43% 0% 25% 50% n/a d) e) f} g) h) 1,733,321 2,989,313 946,713 83,000 276,272 630,000 599,195 $ 807,470 $ 106,957 22,000 200,000 860,000 1,314.000 4,000,000 73,000 32,000 7,500 10,801 45,000 7,000 6,564,301 7.000 7,371,771 113,957 1,733,321 2,989,313 946,713 83,000 276,272 630,000 599,195 TOTAL REQUIREMENTS 3,024,089 2,483,219 540,870 42% 34% 7,257,814 6,658,619 599,195 NET (Resources -Requirements) 408,633 a) Due April 15, 2013 b) Seasonal item-Fall and Spring 1,293,884 885,251 c) Dependent on speCial clean-ups such as asbestos and contaminated soil 713,152 713,152 , d) Purchasing will pick up as year progresses Ie) Semi-Annual: November and May ! f} In the process of contacting bidders I g) Quarterly i h) One half of appropriation transferred in September. Balance will be transferred by June 30, 2013 I I Page 12 RISK MANAGEMENT Statement of Financial Operating Data Five Months Ended November 30, 2012 Year to Date Budget I Actual I Variance I % of FY I BudQet YearEnd Projection Variance RESOURCES: Beginning Net Working Capital $2,000,000 $2,240,791 $240,791 100% 112% $2,000,000 $2,240,791 $240,791 Revenues Inter-fund Charges: General Liability 109,305 109,306 0 42% 42% 262,333 262,333 Property Damage 130.617 130.617 0 42% 42% 313,480 313.480 Vehicle 72.348 72.348 (0) 42% 42% 173.635 173.635 Workers' Compensation 600.073 600.073 0 42% 42% 1.440.176 1.440,176 Unemployment 104.167 104.230 64 42% 42% 250.000 250.000 Claims Reimb-Workers' Compensation 208 (208) 42% 0% 500 500 Claims Reimb-Gen Liab/Property 25.000 3,424 (21.576) 42% 6% 60.000 60.000 Process Fee-Events/Parades 833 145 (688) 42% 7% 2.000 2.000 Miscellaneous 21 37 16 42% 74% 50 50 Skid Car Training 6.667 6.270 (397) 42% 39% 16,000 16.000 NSF Fee 30 30 42% n/a 30 30 Interest on Investments 6,250 4,874 (1,376) 42% 32% 15.000 15,000 Other Interest 21 (21~ 42% 0% 50 50 TOTAL REVENUES 1,055,510 1,031,354 (241156) 42% 41% 2,533,224 2,533,254 30 TOTAL RESOURCES 3,055,510 3,272,144 216,634 42% 72% 4,533,224 4,774,045 240,821 Appropriations/Expenditures I %Exp. I Direct Insurance Costs: GENERAL LIABILITY 5201 Settlement / Benefit 365.843 5202 Defense 35.086 5203 Professional Service 7,610 5204 Insurance 135,600 a) 5205 Loss Prevention 6,403 5206 Miscellaneous 45 5207 Repair / Replacement 200 Total General Liability 125,000 550,788 (425,788) 42% 184% 300,000 850,000 (550,000) PROPERTY DAMAGE 5204 Insurance 159M3 a) 5207 Repair / Replacement 5,315 Total Property Damage 104,167 164,378 (60,211) 42% 66% 250,000 230,000 20,000 VEHICLE 5203 Professional Service 5204 Insurance 366 5205 Loss Prevention 4.302 5207 Repair / Replacement 11,202 Total Vehicle 41,667 15,870 25,797 420/0 16% 100,000 90,000 10,000 WORKERS' COMPENSATION 5201 Settlement / Benefit 160.540 5203 Professional Service 5204 Insurance 78,891 a) 5205 Loss Prevention 23.198 5206 Miscellaneous 10,776 Total Workers' Compensation 416,667 273,405 143,262 42% 27% 1,000,000 900,000 100,000 5201 UNEMPLOYMENT -Settlement/Benefits 104,167 50,965 53,202 42% 20% 250,000 230,000 20,000 Total Direct Insurance Costs 791.667 1.055,406 (263,739) 42% 56% 1,900,000 2,300.000 (400.000) Insurance Administration: Personnel Services 128.290 119.691 8.599 42% 39% 307,896 307.896 Materials & Service 70,413 51,391 19.021 42% 30% 168,990 168.990 Capital OuUay 42 42 42% 0% 100 100 Total Insurance Administration 198,744 171,082 27,662 42% 36% 476,986 476.886 100 Transfers Out 3,000 1,800 1.200 42% 25% 7.200 7.200 TOTAL REQUIREMENTS 993,411 1,228,288 1234,878) 42% 52% 2,384,186 2,784,086 (399,900) NET 2,062,099 2,043,856 l18,243l * 2,149,038 1,989,959 (159,079) a) Annual premium paid in July 2012 * Contingency is $2,149,038 Page 13 DESCHUTES COUNTY 911 Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $8,000,000 $ 8,883,086 $ 883,086 100% 111% $8,000,000 $8,883,086 $ 883,086 Revenues Property Taxes -Current 2.728,203 5,608,142 2,879,939 42% 86% a) 6,547,687 6,547,687 Property Taxes -Prior 77,083 222.335 145.252 42% 120% 185.000 222.335 37.335 Federal Grants 100,000 (100,000) 42% 0% b) 240,000 240.000 State Reimbursement 15.000 8,458 (6.542) 42% 23% c) 36.000 36,000 Telephone User Tax 312,500 192,602 (119,898) 42% 26% 750.000 750.000 Data Network Reimb. 12,500 (12.500) 42% 0% d) 30,000 30,000 Jefferson County 12.500 26.787 14.287 42% 89% 30,000 31.262 1,262 User Fee 18.333 2.156 (16.177) 42% 5% e) 44,000 44,000 Police RMS User Fees 116,229 (116.229) 42% 0% d) 278,950 278,950 Contract Payments 12,917 (12,917) 42% 0% d) 31.000 31.000 Miscellaneous 3,750 3,650 (100) 42% 41% 9,000 9.000 Claims Reimbursement 46,760 46,760 42% nla f) 46,760 46,760 Interest 16.667 19,070 2,403 42% 48% 40.000 40,000 Interest on Unsegregated Tax 250 415 165 42% 69% 600 600 Total Revenues 3,425,932 6,130,375 2,704,443 42% 75% 8,222,237 8,307,594 85,357 TOTAL RESOURCES 11,425,932 15,013,460 3,587,528 42% 93% 16,222,237 17,190,680 968,443 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out-Reserve Fund Contingency 1,808.538 854,251 234,167 208,333 3,653,977 1,650.505 845,676 500,000 158.034 8,575 234,167 (291,667) 3,653,977 42% 42% 42% 42% 42% % Exp·1 38% 41% 0% 100% nla g) 4,340,490 2,050,202 562.000 500,000 8,769.545 3,800.000 2,050,202 562,000 500,000 540,490 8.769.545 TOTAL REQUIREMENTS 6,759,266 2,996,181 3,763,085 42% 18% 16,222,237 6,912,202 9,310,035 NET (Resources -Requirements) 4,666,666 12,017,279 7,350,613 -10,278,478 10,278,478 a) Current year taxes due November. February and May b) ODOT Project-reimbursements expected to be received over the next 3-4 months c) Oct/Nov payments outstanding; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance d) Annual billings to Police/Fire agencies to be mailed in December e) US Forest Service invoiced $2.156.25 quarterly. Crooked River Ranch billed annually end of June f) Reimbursement for faulty UPS -American Power Conversion g) Amount appropriated was transferred September 15, 2012 Page 14 Health Benefits Trust Statement of Financial Operating Data Five Months Ended November 30. 2012 FY2013 Budget Projection Variance RESOURCES Beg. Net Working Capital $13,800,000 $14,551,028 $ 751,028 100% 105% $ 13,800,000 $14,551,028 751,028 Revenues: Intemal Premium Charges 5,331.250 5,337.620 6,370 42% 42% 12,795,000 12,795,000 prr Emp -Add'l Prem 20.833 13,623 (7,211) 42% 27% 50,000 50,000 Employee Prem Contribution 262,500 265,460 2,960 42% 42% 630,000 630,000 COIC 541.667 583,956 42,290 42% 45% 1,300,000 1.385,000 85,000 Retiree I COBRA Co-Pay 312,500 356,835 44,335 42% 48% 750,000 900,000 150,000 Medical Services Reimb 323 323 42% nla 323 323 Federal Payment (ERRP) 42% nla· Prescription Rebates 29,697 29,697 42% nla 29,697 29,697 Claims Reimbursements 50,493 50,493 42% nla 50,493 50,493 VendIng Machines (Wellness Rebate) 105 105 42% nla 105 105 Interest 33,333 32,032 (1,301 ) 42% 40% 80,000 80,000 Total Revenuee 6,502,083 6,670,144 168,060 42% 43% 15,605,000 15,920,618 315,618 TOTAL RESOURCES 20,302,083 21,221,171 919.088 92% 105% 29,405,000 30,471,646 1.066,846 REQUIREMENTS Expenditures; Personnel Services (all deptsj 83,655 80,820 2,835 42% 40% 200.772 200,772 Materials & Services Claims Paid-Medical 4.179.250 4,923,281 (744.031) 42% 49% a) 10,030,200 11,636,847 (1,606,647) Claims Paid-Prescription 801,500 398,981 402.519 42% 21% a) 1,923,600 943.045 980.555 Claims Paid-DentalNislon 744,250 713,500 30,750 42% 40% a) 1,786.200 1.686.455 99,745 Claims Refunds (46,285) 46,285 42% nla (46,285) 46,285 Insurance Premiums 145.833 140,857 4,977 42% 40% 350.000 350,000 Stale Assessments 66,667 89,329 (22.662) 42% 56% 160.000 160,000 Administration Fee 133.333 137,684 (4.351 ) 42% 43% 320,000 320,000 Preferred Provider Fee 20.833 21,023 (190) 42% 42% 50.000 50,000 Health Impact 22.917 21,658 1,259 42% 39% 55,000 55,000 Refund -ERRP 58,552 (58.552) 42% nla b) 58,552 (58,552) Other -Administration 27,230 22,033 5.197 42% 34% 65.353 65,353 Other· Weilness 43,750 8,662 35.088 42% S% 105,000 105,000 Admin & Wellness 6,185,564 6,489,275 (303,711) 42% 44% 14,845,353 15,383,967 (538,614) Deschutes On-site Clinic Healthstat 285.000 279.028 5.972 42% 41% c) 684.000 684,000 Medical Supplies 12.500 5.945 6.555 42% 20% 30.000 30,000 Equipment 417 369 48 42% 37% 1,000 1,000 Other 8,930 24.789 (15.859) 42% 116% 21,433 21.433 Total DOC 306.847 310,131 (3,284) 42% 42% 736,433 736,433 Deschutes On-site Phannacy Contracted Services 128.453 133.223 (4.770) 42% 43% c) 308,287 308.287 Medication and Drugs 416.667 528.594 (111.927) 42% 53% c) 1,000,000 1.300,000 (300.000) Start Up Costs-Take Care 59.898 59.898 42% nla c) 59,898 (59.898) Other 6.900 7.051 (152) 42% nla 16,559 16.559 Total Pharmacy 552,019 728,765 (176,746) 42% nla 1,324,846 1,684.744 (359,898) Capital Outlay 42 42 42% nla 100 100 Contingency 5.123.957 5.123.957 42% nla 12,297.496 12.297.496 TOTAL EXPENDfREQUIREMNTS 11,700,064 7,608,991 4,843,092 42% 26% 29,405,000 18,005,915 11,399,085 NET (Resources -Requirements) 8,602,019 13,612,180 5,562,180 12,465,730 12,465,730 IRevenues less Expenditures (938,848) (2,085,29711 a) Projection based on annualizing 22 weeks of claims paid b) Disallowance of Early Retiree Reinsurance Program items (Reported as revenue in FY 2012) c) YTD Actual include estimates: November Healthstat. July through November Take Care Admin, October & November "ingredient" costs and Start up costs (prior year), These items had not been paid as of November 30,2012 I I Deschutes County -Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Five Months Ended November 30, 2012 Year to Date Budget (5/12 of I annual) Actual I Variance IFY %IColi. % Year End FY2013 Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 46,373 $ 35,055 $ (11.318) 100% 76% $ 46,373 $ 35,055 $ (11,318) Receipts: Special Events Revenues 253,158 137,927 (115,231) 42% 23% 607.578 532.505 (75,073) Interest 625 135 (490) 42% 9% 1,500 1,010 (490) Storage 23,934 12,107 (11,827) 42% 21% 57,441 37.548 (19,893) Camping at F & E 2,500 (2,500) 42% 0% 6.000 6.000 Horse Stall Rental 12,500 16,367 3,867 42% 55% 30,000 46,367 16,367 Concession % -Food 79.167 50,316 (28,851 ) 42% 26% 190,000 188,316 (1,684) Rights (Signage, etc.) 39,583 18,000 (21,583) 42% 19% 95,000 97,000 2,000 Interfund Contract 8,333 1,000 (7,333) 42% 5% 20,000 20,000 Miscellaneous 2,833 958 ~1,875) 42% nla 6,800 6,058 F42) Total Receipts 422,633 236,810 (185,823) 42% 23% 1,014,319 934,803 (79,516) Transfers In General Fund (001) 70,833 70,835 42% 42% 170,000 170,000 Room Tax (160) 10,727 10,725 42% 42% 25,744 25,744 Welcome Center (170) 34,500 34,500 42% 42% 82,800 82,800 Annual County Fair (619) 110,108 150,000 39,892 42% 51% 264,259 254,259 {10,000l Total Transfers In 226,168 266,060 39,892 542,803 532,803 {10,OOO} TOTAL RESOURCES 695,174 537,925 (157,249) 42% 34% 1,603,495 1,502,661 (100,834) REQUIREMENTS: I Exp.%l Expenditures: Personnel Services 346,618 336,976 9,642 42% 41% 831,882 822,268 9,614 Materials and Services 210.926 196.622 14,304 42% 39% 506,223 513,080 (6,857) Debt Service 47,550 70.609 (23,059) 42% 62% 114,119 114,118 1 Capital Outlay 5,941 9.000 ~3.059l 42% 63% 14,259 14,259 Total Expenditures 611,035 613,206 (2,172) 1,466,483 1,463,724 2,759 Contingency 57,088 57.088 42% n/a 137,012 137,012 TOTAL REQUIREMENTS 668,123 613,206 54,917 42% 38% 1,603,495 1,463,724 139,771 NET (Resources -Requirements) 27,051 {75,282} (102,3321 38,937 38,937 Page 16 Health Benefits Trust -Fund 675 Statement of Financial Operating Data Revenues: Internal Premium Charges Employee Premium Contribution COIC Retiree I COBRA Co-Pay Medical Services and Rx Rebates ERRP (Federal Program) tnsurance Claims Interest Total Revenues 9,280,948 314,160 654,770 428 ,109 31,814 210,371 10,920,172 10,749,334 318 ,290 753,151 531,126 168 ,328 423,772 12,944,001 15 .82% 1.31% 15 .03% 24 .06% 429 .09% 101.44% 18.53% 12 ,361 ,420 337 ,117 925,921 547,314 42,898 538,585 14,753,255 15.00% 5.91 % 22 .94% 3.05% -74 .52% 27 .09% 13 .98% 12,742 ,412 347,028 1,197,050 624,646 35,068 414,626 15,360,830 3.08% 2.94% 29.28% 14.13% -18.25% -23.02% 4.12% 10,523,568 340,983 1,135,675 614,039 42 ,066 208,595 12,864,926 -17 .41% -1 .74% -5.13% -1.70% 19 .96% -'19.69% -16.25% 11 ,452,737 488.710 1,418,895 732 ,526 94 ,970 93,496 109,027 14,390,360 8 .83% 43.32% 24 .94% 19 .30% 125.76% -'17 .73% 11.86% 12,101,391 602,405 1,230,390 835,024 127,653 150,431 711,861 99 ,992 15,859,149 5.66% 23 .26% -13.29% 13.99% 34 .41% 60.90% -8 .29% 10 .21% 12,645 ,000 630,000 1,385 ,000 900,000 88,777 80,000 15,928,777 a) 6.14% 4.58% 12.57% 7.78% -30 .45% -100.00% -100.00% -19.99% 0.44% 13,872,600 680,400 1,495,800 972,000 95 ,879 60,000 17,176,679 8.00% 8.00% 8.00% 8.00% 8.00% -25.00% 7.83% 14,982,408 734 ,832 1,615,464 1,049,760 103,549 45,000 18,531,013 8 .00% 8 .00% 8 .00% 8 .00% 8.00% -25 .00% 7.88% EXPENDITURES Personnel Services Matertats & Services 136,668 88 ,727 -35.08% 103,326 16.45% 108,328 4 .84% 103,742 -'1.23% 127 ,664 23 .06'''' 142,448 11.58% 200,772 40 .94% 206,795 3.00% 212 ,999 3 .00% Claims Paid DOC -Direct Costs Pharmacy -Direct Costs DOC and Pharmacy Remodel All Other Materials & Services Total Matertals & Services 7,499,676 706,212 8,205,888 8,571,217 687 ,035 9,258,252 14.29% -2 .72% 12.82% 9,809,151 739,245 10,548,396 14 .44% 7.60% 13.94% 11,307 ,987 912,136 12,220,123 15.28% 23.39% 15.85% 12,804,507 3,959 859,375 13,667,841 13 .23% -5.78% 11 .85% 14,003,337 399,169 108,169 910,273 15,420,948 9.36% 2632.49% 5 .92% 12.83',4 14,717 ,336 913 ,604 140,439 152 ,157 1,072,026 16,995,562 5.10% 128.88% 40 .67% 17.77% 10.21% 14,647 ,831 736,433 1,364,744 1,163,905 17,932,913 b) c) -0 .47% -19 .39% 886.01% -100 .00% 8.57'''' 5.52% 15,819,657 795,348 1,495,524 1,222 ,100 19,332,629 8.00% 8.00% 8.00% 5.00% 7.81% 17,085,230 858,976 1,615,166 1,283 ,205 20,842,577 8.00% 8 .00% 8.00% 5.00% 7.81% TOTAL EXPENDITURES Revenues Less Expenditures 8,342,558 2,577,616 9,348,979 3,597,022 12.04'4 39 .55% 10,651,722 4,101,533 13.96% 14.03% 12,328,451 3,032,379 15.74% -26.07% 13,771,584 (908,657) 11 .71% -129.90'4 15,548,612 (1,158,251) 12.90% 27 .75% 17,138,010 (1,278 ,861) 10.22% 10 .41% 18,133,685 (2,204,908) d) 5.81'4 72.41% 19,539,424 (2,362,745) 7.75% 7.16% 21,055,576 (2 ,524,563) 7.76% 6.85% Beginning Net Wor1<.ing Capital 4,586,247 7,163,864 56.20% 10 ,760 ,885 50 .21% 14 ,862,418 38 .12'''' 17,894,797 20.40% 16 ,988,140 -5.07% 15,829 ,888 -6.82% 14 ,551,028 -8 .08% 12 ,346,120 -15.15% 9,983,375 -19.14% Ending Net Working Capital $ 7,163,864 S 10,760,885 50.21"4 $ 14,862,418 38 .12% $ 17,894,797 20.40% $ 16,988,140 -5.07% $ 15,829,888 -6 .82% $ 14,551,028 -B .08',4 $ 12 ,346,120 -15.15% $ 9,983,375 -19.14% S 7,458 ,812 -25 .29°,4 a) Total Revenues percentage variance for FY 2013 increases from 0 .44% to 5.16% with the removal of the FY 2012 Insurance Claims Refund of $711 ,861 b) Claims Paid (expenditures) percentage variance for FY 2013 increases from -0 .47% to 4.59% with the removal of the FY 2012 claims expenditures associated with the refund mentioned in a) c) Total Materials & Services percentage variance for FY 2013 increases from 5.52% to 11 .17% with the adjustment for the FY 2012 claims refund plus the removal of FY 2012 remodel costs of $152,157 d) Total Expenditures percentage variance for FY 2013 increases from 5 .81 % to 11.43% with the adjustments noted above Projected HBT Rate Increases by Department (Utilizing FY 2013 FTE) Annual increase per FTE General Fund (001) 02·Assessor OS-Clerk 06-80PTA ll-District Attorney I8-Tox 23-Veterans'Svcs 2S-Property Mgmt 26-Grant Projects General Fund Subtotal Justice Court (123) Video Lottery (165) Victims' Asst (212) Law Library (215) Juvenile (230) DC Comm System (245) Sheriff's Office Fund (255) I7-SheriffSvcs 21 -Civil 29-Automotive 33-lnvestigotians 34-Traffic Safety 3S-Recards 37-Corrections 38-Court Security 39-Emergency Svcs 41-Special Svcs 42-Work Center 43-Training 44-0ther Law Enforcmnt Sheriffs Office Fund Subtotal Public Health (259) HealthyStart (260) Behavioral Health (275) COD (295) GIS Dedicated (305) Road (325) Natural Resource Protection (326) Dog Control (350) Adult Parole & Probation (355) Children & Families Comm (370) Solid Waste (610) Fair & Expo Center (618) County Fair (619) Building Services (620) Admin Svcs (625) BOCC (628) Finance (630) Legal (640) Personnel (650) Information Tech (660) Risk Management (670) HBT(675) Deschutes County 9-1-1 (705) Extension/4-H Totals • II1!U1 lW .. . . ~. I.il'i~ 603.48 9OS.16 31.50 19,010 28,513 8.48 5,118 7,676 0.52 314 471 41.75 25,195 37,790 5.30 3,198 4,797 2 .75 1,660 2,489 2.05 1,237 1,856 1.00 603 905 93 .3 5 56,335 84,497 5 .00 3,017 4,526 0 .10 60 91 4.00 2,414 3,621 0.50 302 453 53.00 31,984 47,973 1.00 603 905 10.34 6,240 9,359 8.64 5,214 7,821 4 .50 2,716 4,073 10.50 6,337 9,504 57.14 34,483 51,721 8.14 4,912 7,368 77.39 46,703 70,050 2.15 1,297 1,946 1.20 724 1,086 6 .40 3,862 5,793 20 .00 12,070 18,103 2 .20 1,328 1,991 4 .40 2,655 3,983 213.00 128,541 192,798 69.95 42,213 63,316 0.60 362 543 131.20 79,177 118,757 28.50 17,199 25,797 3.05 1,841 2,761 56.00 33,795 50,689 1.00 603 905 0 .90 543 815 32.30 19,492 29,237 7.00 4,224 6,336 .. 21.00 12,673 19,008 9.00 5,431 8,146 1.00 603 905 23.45 14,152 21,226 6.40 3,862 5,793 3.00 1,810 2,715 7.80 4,707 7,060 6.00 3,621 5,431 6.10 3,681 5,521 16.45 9,927 14,890 3 .25 1,961 2,942 1.90 1,147 1,720 41.50 25,044 37,564 2.00 1,207 1,810 849.30 512,531 768,751 : .. ; rijo. 1,206.84 1,508.64 38,015 47,522 10,234 12,793 628 784 50,386 62,986 6,396 7,996 3,319 4,149 2,474 3,093 1,207 1,509 112,659 140,832 6,034 7,543 121 151 4,827 6,035 603 754 63,963 79,958 1,207 1,509 12,479 15,599 10,427 13,035 5,431 6,789 12,672 15,841 68,959 86,204 9,824 12,280 93,397 116,754 2,595 3,244 1,448 1,810 7,724 9,655 24 ,137 30,173 2,655 3,319 5,310 6,638 257,058 321,341 84,418 105,529 724 905 158,337 197,934 34,395 42,996 3,681 4,601 67,583 84,484 1,207 1,509 1,086 1,358 38,981 48,729 8,448 10,560 25,344 31,681 10,862 13,578 1,207 1,509 28,300 35,378 7,724 9,655 3,621 4,526 9,413 11,767 7,241 9,052 7,362 9,203 19,853 24,817 3,922 4,903 2,293 2,866 50,084 62,609 2,414 3,017 1,024,972 1,281,289 Projected PERS Increases by Department (Utilizing FY 2013 Subject Wages) Scenarios for Increase in PERS Charges 25% Depts/ 50% Depts/ 90% Depts/ 100% Depts/ 75% PERS Rsv 50% PERS Rsv 10% PERS Rsv 0% PERS Rsv2 02-Assessor 35,795.15 71,590.30 128,873.87 143,180.60 05-Clerk 10,064.58 20,129.17 36,232.87 40,258.34 08-BOCC 16,308.40 32,616.79 58,722.37 65,233.59 09-lnformation Technology 30,544.15 61,088.30 109,969.77 122,176.59 10-Building Services 25,206.45 50,412.91 90,754.04 100,825.81 11-District Attorney 59,863 .36 119,734.34 215,546.75 239,461.06 12-Law Library 783.26 1,566.51 2,819.72 3,133.03 14-Finance 23,335.18 46,670.37 84,009.12 93,340.74 15-Children & Fam Comm 7,814.20 15,628.41 28,133.72 31,256.82 16-Juvenile 67,137.99 134,275.98 241,716.67 268,551.96 Sheriff-All Depts 349,108 .01 697,725.81 1,256,140.72 1,395,014.40 20-Public Health 71,593.06 143,190.63 257,789.66 286,376.75 22-Behavioral Health 137,882.56 275,765.11 496,468 .63 551,530.21 23-Veterans'Svcs 1,824.62 3,649.24 6,570.94 7,298.48 26-Grant Projects 1,675.11 3,350.23 6,030.41 6,700.46 27-Legal Counsel 10,763 .77 21,527.55 38,754.44 43,055.10 31-Personnel 11,426.46 22,852 .92 41,136.32 45,705.84 36-CDD 40,077.88 80,155.76 144,292.04 160,311.52 50-Road 68,085.66 136,171.32 245,130.61 272,342.64 50-Forester 2,470.61 4,941.24 8,895.79 9,882.46 62-Solid Waste 21,740.64 43,481.28 78,273.79 86,962.56 71-Risk Management 3,737.28 7,474.56 13,454.21 14,949.12 74-Extension/4-H 1,784.14 3,568.27 6,423.60 7,136.54 75-DC 9-1-1 57,805.05 115,610.11 208,118 .81 231,220.22 81-Justice Court 5,107.19 10,214.38 18,388.35 20,428.75 82-Parole & Probation 41,105.08 82,128.56 147,868.20 164,233.14 96-Fair and Expo 13,176.10 26,352.20 47,436.03 52,704.40 Totals 1,116,215.94 2,231,872.25 4,017,951.45 4,463,271.13 PERS Reserve Draw Down Scenarios Projections Utilizing Rates Effective 7/1/2013 FY2014 --Rptes Estimated Charges (Payments) % Rate FY 2013 Debt PERS Total Rate Increase FY Subject PERS/OPSRP Employee lAP Debt 5ervice PERS/ Employee Service Reserve Charged 2013 to FY Wages {Charges to {Charges to (Charges to PERS Reserve Fund OPSRP Rate lAP Rate Rate Rate to Depts 2014 (Budgeted) Depts) Depts) Depts) Offset Total Charges 100% Draw Down OPSRP General Service 11.10 6.00 1.72 (6.32) 12.50 -17,873,814 1,983,994 1,072,429 307,430 (1,129,625) 2,234,228 OPSRP Police & Fire 13.83 6.00 1.72 (7.05) 14.50 -4,733,647 654,663 284,019 81,419 (333,722) 686,379 PERS General Service 13.18 6.00 1.72 (8.40) 12.50 -24,473,098 3,225,554 1,468,386 420,937 (2,055,740) 3,059,137 PERS Police & Fire 20.02 6.00 1.72 (9.14) 18.60 -10,330,238 2,068,114 619,814 177,680 (944,184) 1,921,424 7,932,325 3,444,648 987,466 (4,463,271) 7,901,168 75% Draw Down OPSRP General Service 11.10 6.00 1.72 (4.74) 14.08 12.64 17,873,814 1,983,994 1,072,429 307,430 (847,219) 2,516,634 OPSRP Police & Fire 13.83 6.00 1.72 (5.29) 16.26 12.14 4,733,647 654,663 284,019 81,419 (250,292) 769,809 PERS General Service 13.18 6.00 1.72 (6.30) 14.60 16.80 24,473,098 3,225,554 1,468,386 420,937 (1,541,805) 3,573,072 PERS Police & Fire 20.02 6.00 1.72 (6.86) 20.89 12.31 10,330,238 2,068,114 619,814 177,680 (708,138) 2,157,470 7,932,325 3,444,648 987,466 (3,347,454) 9,016,985 50% Draw Down OPSRP General Service 11.10 6.00 1.72 (3.16) 15.66 25.28 17,873,814 1,983,994 1,072,429 307,430 (564,813) 2,799,040 OPSRP Police & Fire 13.83 6.00 1.72 (3.53) 18.03 24.34 4,733,647 654,663 284,019 81,419 (166,861) 853,240 PERS General Service 13.18 6.00 1.72 (4.20) 16.70 33.60 24,473,098 3,225,554 1,468,386 420,937 (1,027,870) 4,087,007 PERS Police & Fire 20.02 6.00 1.72 (4.57) 23.17 24 .57 10,330,238 2,068,114 619,814 177,680 (472,092) 2,393,516 7,932,325 3,444,648 987,466 (2,231,636) 10,132,803 10% Draw Down OPSRP General Service 11.10 6.00 1.72 (0.63) 18.19 45.52 17,873,814 1,983,994 1,072,429 307,430 (112,963) 3,250,890 OPSRP Police & Fire 13.83 6.00 1.72 (0.71) 20.85 43.79 4,733,647 654,663 284,019 81,419 (33,372) 986,729 PERS General Service 13.18 6.00 1.72 (0.84) 20.06 60.48 24,473,098 3,225,554 1,468,386 420,937 (205,574) 4,909,303 PERS Police & Fire 20.02 6.00 1.72 (0.91) 26.83 44.25 10,330,238 2,068,114 619,814 177,680 (94,418) 2,771,190 7,932,325 3,444,648 987,466 (446,327) 11,918,112 0% Draw Down OPSRP General Service 11.10 6.00 1.72 18.82 50.56 17,873,814 1,983,994 1,072,429 307,430 3,363,853 OPSRP Police & Fire 13.83 6.00 1.72 21.55 48.62 4,733,647 654,663 284,019 81,419 1,020,101 PER5 General Service 13.18 6.00 1.72 20.90 67.20 24,473,098 3,225,554 1,468,386 420,937 5,114,877 PERS Police & Fire 20.02 6.00 1.72 27.74 49.14 10,330,238 2,068,114 619,814 177,680 2,865,608 7,932,325 3,444,648 987,466 12,364,439 100% Olff. from Reserves 75% Olff. from Reserves 50% Olff. from Reserves 10% Olff. from Reserves Est. Balance 6/30/13 9,706,641 9,706,641 9,706,641 9,706,641 Draw down FY 13-14 Draw down FY 14-15 {4,463 1271 ) 5,243,370 (4,463,271 ) (3,347,454) 6,359,187 {3,347,454) (2 1231,636) 7,475,005 (2,231,636) (446 1327) 9,260,314 (446,327) 780,099 3,011,733 5,243,369 8,813,987 _____~__,......,........_"""Vl J)~~~O!WII, "'UI~~P t,~ ; t All/il '*.+;V~.;::1it ::;til•..? \&GQiij)iP,l,CR$iM<lt".~''''~·_l1dO;;;:;iil ~t' ~ fA" @MJlkPA4¥hbM,;:;. 4L ,$¥,t.LilY::§eJ $\, Desch utes County Budgeted Departmental Charges & Reserv e Rates PERS OPSRP General Service Public Safety General Service Public Safety FY 07-08 Budgeted 19.59% 19.59% 19.59% 19.59% Reserve Rate 5.01% 5.01% 4 .35% 1.08% FY 08-09 Budgeted 19.00% 19.00% 19.00% 19.00% Reserve Rate 4.42% 4.42% 3.76% 0.49% FY 09-10 Budgeted 15.50% 18.75% 15.50% 16.00% Reserve Rate 4 .76% 0.11% 4 .20% 1.99% FY 10-11 Budgeted 13.50% 18.60% 13.50% 14.50% Reserve Rate 2 .76% -0.04% 2 .20% 0.49% FY 11-12 Budgeted 12.50% 18.60% 12.50% 14.50% Reserve Rate -3.45% -4.95% -1 .69% -2.40% FY 12-13 Budgeted 12.50% 18.60% 12.50% 14.50% Reserve Rate -3. 45% -4.95% -1.69% -2.40% ------ Printed : 1/312013 Fiscal Year 2014 Budget Calendar (Tentative) Budget FY 2014 January 3 (Thursday) Time 1:3 0 -4:00 p.m. Item Full budget committee overview and update ~ Participants Full Budget, T A, EK , MW, TM, 01, AJ Location DeArmond I January 4 (Friday) Budget Process on SharePoint begins for Internal Service Funds ISF Departments January II (Friday) Budgets & Documentation from Internal Svc Funds completed on SharePoint ISF Departments January 22 (Tuesday) Send ISF budgets/allocations to all departments TM January 29 (Tuesday) 3:30 -4:30 p.m. Budget Kick-Off, and Internal Svc Funds Budgets/Indirect Charges Meeting Dept Heads & Staff, TA, EK , MW, TM, DI DeArmond February 19 (Tuesday) 10:00 -II :00 a.m. Preliminary meetings for certain depts . -TA , EK, MW, TM, 01 Finance February 21 (Thursday) 1:00 -5:00 p.m. Preliminary meetings for certain depts . TA, EK, MW, TM, DI Finance February 22 (Friday) 1:00 -5:00 p.m. Preliminary meetings for certain depts. T A, EK, MW, TM, 01 Finance March I (Friday) 5:00 p.m . Budgets from County Departments completed on Share Point County Departments March 22 (Friday) Budget Narratives Due 01 May 13 (Monday) Budaet books available for budFf committee TM May 20 (M"'y) May 21 (fucaday-EJcction) 9:00 am. • 5:00 p.m. 9:00 am. -5:00 p.nt. lFirIt budael committee meatinJllIIICl I bud_ presantations DepartmenI8l budget preselltllions Full Budget, TA, EK. MW. TM. DI FoD Budget, TA, EK. MW. TM, DI Allen Room Allen Room May 22 (Wednesday) 9:00 am•• 5:00 p.m. Departmental budpt prescnlllions Full Budget, TA, EK. MW, T M. DI Allen Room May 23 (Thursday) 9:00 a.m. -5:00 p.m. Departmental budget pl esctItatJons and budget approval Full Budget, TA, EK, MW, TM, DI Allen Room May 24 (Friday) 9:00 a.m. -1:00 p.m. Budget deliberations and approval (if needed) Full Budget, TA, EK, MW, T M, DI Allen Room June 24 (Monday) \0:00 a.m. Public hearin~sand Bud~et Adop_tions ______ --- Regular Board Meeting Hearing Room