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Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA April 20, 2015 (1) Monthly Investment Report March 2015 (2) March 2015 Financials Investment Income i Investments By County Function Fiscal Year 2014-15 Mar-15 I I Y-T-D General $ 149,553,800 $ 101,196 $ 782,003 I I -- Total Investments $ 149 ,553,800 Total Investment Income 101 ,196 782,003 Less Fee : 5% of Invest. Income (5,060) (39,100) Investment Income -Net 1$ 96,136 $ 742,903 Municipal Debt $ 6 ,405,000 4.28% Corporate Notes 33,921,000 22.68% Time Certificates 2,680,000 1.79% U. S. Treasuries 8 ,000,000 5.35% Federal Agencies 51,930,000 34.72% LGIP/BOTC 46 ,617 ,800 31.17% Total Investments $ 149,553.800 100.00% Total Portfolio: By Investment Types Municipal Debt 4 .3% Corporate Notes 22 .7% LGIP/BOT 31.2 % ' C Time ertificates 1.8% u. s Treasuries 5.3% Federal Agencies 34 .7 % Yield Percentages _E!!ZZmImJI.~ BOTe I LGIP . 0.50% 0.50% Investments. 0.83% 0.82% Category Maximums: U.S. Treasuries LGIP Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Corporate Debt Term Minimums 0-30 days Under 1 Year Under 5 Years 100% 100% 75% 25% 50% 25% 25% 10% 25% 100% Average • 0.74% 0.72% Comoarat 24 Month Treas . ~ 0.55% L GIP Rate ~ 0.50% 36 Month Treas u ~ 0.88% Months to Maturity o to 30 Days 31 .17% Under 1 Year 40.26% Under 5 Years 100.00% --------------- -- ---- Deschutes County Investments I1 ------~--Portfolio Management Portfolio Details -Investments -. March 31, 2015 -~ -1 Purchase Maturi ty 'DaysTo 1 Ra t ings Coupon Par Market Book Call CUSIP jSec urity 1 Broker Date Date . Maturity ,Moodys ' S&P Rate YTM 365 Value Value Value Date 273-1S0017 -5 i South Valley Ban k CO , 5/20/2013 5/20/2015 49 0 .748 0 .758 200 ,000 200 ,000 200,000 . 1 UMP972002570 , Umpqua Bank 61712014 61712015 67 0 .400 0.406 240,000 240 ,000 . 240,0001 . 3692G5F7 1 General Electric -Corporate N CASTLE 9/17 /2013 6/30 /2015 90 AA+ A I 2.375 0.865 1,400,000 1,406 ,678 , 1,405,174 , . 36962G5F7 I General Electric -Corporate N ICASTLE 1/10 /2014 6 /30 /2015 9O ,AA+ AI 2.375 O.SOI 545,000 547 ,600 547,513 - SYS10316 \ Umpqua Bank 7/9 /2013 71912015 99 , , 0.500 0 .S0 7 2,000,000 2,000,000 2,000,000 I 153 1AAA 45906KOG76 Intemational Bonds for Recons ICASTLE ,12/19 /2014 9/112015 Aaa 0.443 0.457 1 1,220,000 1,217 ,035 , 1,217 ,703 i 864590AB2 ,Morgan Hill Redev-B CASTLE 1 10/1/2014 91112015 153 ,AA-1,120 0.450 ' 750 ,000 75 1,568 , 752 ,086 1 064159BA3 Bank of Nova Scotia CASTLE 1 4/3/2014 1019/2015 191 'A+ Aa2 0,750 0 ,621 540 ,000 540 ,902 540 ,363 : ' 88059EGU2 ITennessee Valley Authority CASTLE 12 /4/2014 11 /1/2015 214 0.434 0.447 418 ,000 ' 416 ,717 416,922 ! -1 7427180S5 !Procter & Gamble I CA STLE 1 1216/201 3 111 /15 /2 015 228 i AA-AA3 1.800 0.430 1,000,000 1,008 ,890 I 1,008,479 1 532457AN8 Eli Lilly & Co. I CASTLE 3/24/2014 11112016 275 1AA-A2 6.570 0 .500 1,408,000 1,472,120 1,471,726 ' , , 084670BG2 1 Berkshire Hathaway I ~ ICASTLE I 3/3/2014 2/11 /2016 316 ,AA IAa2 0.800 O.SOO ! 1,000,000 1,003 ,120 : 1,002,567 : - 17275RAC6 ,Cisco Systems Inc ICASTLE I 2127/2014 2/22/2016 327 'AA-IAI , 5.500 550 1,874 ,000 1,956 ,175 \ 1,956,148 ' 0 .1 , 06406HCG20 IBank of New York Mellon Corp CASTLE 4/4/2014 3/4/2016 338 !A+ AI 0 .700 0 ,681 1,000,000 1,001 ,580 i 1,000,174 , 2/3/2016 3133734F6 Federal Home Loan Bank I CASTLE 5/212014 4/15/2016 380 ,AA+ :Aaa 0 .772_~ 0 .600 650,000 650,449 65 1,155 -78008K5Vl Royal Bank of Canada -rCASTLE ,11119/2014 4/19 /2016 , 384 i AA-,Aa3 2 .875 , 0.6SO 1,500,000 , 1,532,595 1,534 ,820 . - 478160AYO Johnson & Johnson ,CASTLE 11712014 5/15/2016 410 l AAA ,Aaa 2.1SO , 0 .620 . 1,529,000 1,5 58,051 1,555,019 - 3134G4WC85 Federal Home Loan Mtg Corp OA OA V 112/10/2014 512 7/2016 4 22 AA+ ,Aaa 0 .500 0.521 , 2,000,000 1,999,120 , 2,000 ,000 5/27/2015 , 120022332 Lewis & Clark Bank I 12 /8/2014 61812016 434 I 1.000 1.014 . 240,000 . 240000 240 ,000 949746QU8 Wells Fargo Corporate Note IVINISP 2/20/2014 611512016 441 1A+ IA2 3.676 0Ts0' 1,000,000 1,035,450 . 1,034,902 949746QU8 We lls Fargo Corporate Note ·CASTLE 101212014 6 /15 /2016 441 ,A+ IA2 3 .676 0 .870 1,000,000 1,035 ,450 1,033,S09 949 746QU8 Wells Fargo Corporate Note !CASTLE 1121 1212014 61 15/2016 441 1A + :A2 3.676 0 .860 ' 1,000,000 1,035 ,450 1,033,657 686053CF4 Orea,.on School Boards Assoc ICASTLE 3/7/2 014 61 30 /2016 456 A+ !Aa2 0 .000 0.999 3,000 ,000 2,968,020 2,963,100 I 3134G4SH2 Federal Home Loan Mtg Corp CASTLE 2/9/2015 717/2016 46 3 ,AA+ :Aaa 0 .600 0 .600 3,000,000 3000,210 3,000,000 41712015 3 1359YBY2 Federal National Mtg Assn CASTLE 10116/201 4 7/1 512016 471 0.354 ' 0 .365 ' 1,693 ,000 1 680,099 1,685 ,170 I 88059EMP6 Tennessee Valley Authorit}' :CASTLE 10/29/2014 71 1512016 471 0 .490 0.507 2000,000 . 1 9 84 ,500 1,987,174 1 - 78008TLB8 Ro },al Bank of Canada !CASTLE 1 11 /~6/2014 7/20/2016 476 AA-Aa3 2.300 0.800 ' 1,630,000 ' 1,6620 13 1 1,661,570 94974BFL9 Wells Fargo Corporate Note ' OAOAV 1219/2014 7/20 /2016 -476 !A+ A2 J 1.250 _0.834 , 1,000,000 1,005 ,510 1,005,37 6 912828QXl U.S. Treasury MBS 6/19/2014 , 7/31 /2016 487 'AA-:Aaa 1.500 0.548 1,000,000 1,014 ,610 1,012,600 084670BB3 Berkshire Hathaway Inc CASTLE 1219/2014 8/15 /2016 502 AA ,Aa2 2.200 0.690 2 ,000,000 2 ,044 ,720 2 ,041 ,118 3134G56B6 Federal Home Loan Mtll Corp MBS lnl 2014 8/26 12016 513 ,AA+ Aaa 0 .580 0 .62 9 2,000,000 1,995,460 1,998 ,621 1 5/26/2015 3134G5GE9 Federal Home Loan MIg Corp ' CASTLE 12/212014 8126/2016 513 I AA+ . Aaa 0.570 0.540 . 3,000,000 3 ,000 ,510 3 ,000,840 8/2612015 3133EOUM2 Federal Fann Credit Bank I CASTLE 2123 /2015 9/9/2016 527 AA+ Aaa 0 .64 0 0 .640 2,000,000 2 002 ,560 2,000,000 9/9/2015 31359YLS4 Federal National Mtg Assn !PJ 3/5/2014 9115/2016 533 AA+ ;Aaa 0.778 0 .812 672 ,000 666 ,664 664 ,256 1 M8S 311112015 812612016 544 A+ A2 1500 1" 113 1800,000 1,808-;334' 1 810,215 -812612016 iUrG~;; CASTlE 311712015 iIJ2fSI2016 A+ A2 1500 '06S 775 :Il00 778588 779 728 112t12016 3130A1C08 Federal Home Loan Bank 'CASTLE 7/17/2014 , 9/28/2016 546 IAA+ ,Aaa 1.125 0 .728 2,000,000 2 ,006,840 2,007 ,096 9/28/2015 3130A3B45 Federal Home Loan Bank i MBS 10/28 /2014 I 10/28 /201 6 I 576 'AA+ ,Aaa 0 .700 0 .659 7SO ,OOO 750,4 13 , 750,349 10 /28/2015 912828RM4 U .S. Treasury I CASTLE 12127/20131 10 /3112016 579 1AA+ 'Aa a 1.000 0.727 1,000,0001 1,008 ,750 1,004,267 3133EEBU3 Federal Fann Credit Bank ' PJ 12/10/2014 1111412016 593 AA+ 'Aaa 0.600 0.648 2,000,000 1,999 )80 1,998 ,454 - 06050TLRI Bank of America -Corporate CASTLE 5/13 /2014 ' 11 /14 /2016 593 A 'A2 1.125 1.050 1,900,000 1,901 ,976 1,902 ,262 06050TLRI I Bank of Am erica -Corporate CASTLE 2117/2015 , 11 114/2016 593 A .A2 1.125 1,080 2,000,000 2,002 ,080 2,001,432 3133ECWV2 Federal Fann Credrt Bank CAST LE 1211712013 12171 2016 616 ,AA+ Aaa 0 .875 0.722 2,100,000 2,111 ,319 2,105,578 1 -0641590Al Bank of Nova Scotia i CASTL E 619 /2014 ' 12113/2016 62 2 A+ ,Aa2 1.1 00 0 .910 1,800,000 '--1,806 ,300 1,805,727 3136G1XP9 1 Federal National Mt~n IPJ 3/612 014 12/19/201 6 628 AA+ IAaa 0.800 0.78 8 2,000,000 2,001,560 2,000 419 5/19/2015 06406HCA5 IBank of New York Mellon Corp ;CASTLE I 4/23 /20 14 111712017 1 657 A+ IAI 2.400 1.067 2,000,000 2,051,660 2,04 7,006 11211812016 912828SC5 IU.S. Treasury 'CASTLE I 1116/2014 1/31/2017 : 671 AA+ 'Aaa 0 .875 0 .844 2,000 ,000 2 ,013 ,120 2,001 ,132 7426510N9 I Private Expt Fdg IPJ 11/20/2014 211512017 686 1.375 0 .799 3,000,000 3 ,021,600 3,032 ,000 0641590Z6 I Bank of Nova Scotia I CASTLE 5/1/2014 3/17/2017 716 iA+ :Aa2 0 .800 0 .906 1,000,000 997 ,940 997 ,956 3/17/2016 3134G4Z76 Federal Home Loan Mtg Corp ,MBS 1218 /2014 4/7/2017 737 ' AA+ ,Aaa 1.000 1.001 2 ,000 ,000 2,000,240 2,000,000 41712015 912828SS0 U.S. Treasury WF 11 17 /201 4 4/30/2017 760 l AAA ;Aaa 0.875 0.950 2,000 ,000 2,011 ,400 1,996 ,929 1 - 3135GOZ08 j Federal National Mtg Assn PJ 10171201 4 5/16/2017 , 77 6 I AA+ 'Aaa 2.000 1.127 3,000 ,000 3 ,051,840 3,046,942 5/16/2016 3136FPYB7 Federal National Mtg Assn 'VINISP 217/2014 5 /2312017 ' 783 :AA+ l Aaa 2 .050 . 0.885 1,46 0 ,000 1,503 ,975 1495,857 1 31359MEL3 Federal Nat ional Mtg Assn !CASTLE 12123/2013 6/112017 I 792 ,AA+ IAaa 10~15 1,000,000 984 ,040 976650 31359MEL37 Federal National Mtg Assn :CASTLE 1/24/2014 6/1 /2017 . 79 2 i AA-IAaa 1.081 1.136 1 1,050,000 1,033,242 1,025,025 1 1 31771CS97 FICO Strip :CASTLE 1219/2014 6/6/2017 797 Aaa 1.0 19 1065 1 1,028,000 1,008 ,828 1 1,004,807 1 2927OCYZ2 1Bo nnevill e Power Administretio 'CASTLE 4/2412014 7/1/2017 822 :AA-Aal 1.197 1.171 670,000 671 ,179 670,393 tS42 4 7PHS3 1 South em CA Pu blic Power Autho I CASTLE 611 7/2014 7/112017 , 822 i AA-1 1.145 1.180 1,000,000 997 ,250 999 ,223 912828TM2 IU .S Treasury CAS T LE 9/10 /20 14 , 8/31 /2017 883 ; 0 .625 1.061 1,000,000 998 ,2001 989,646 1 912828TM2 U.S. Treasury CASTLE 2119 /2015 8/3 1/2017 . 883 . , 0 .625 0 .920 1,000 ,000 998 ,200 1 992 ,982 313383JB8 I Federal Home Loan Bank VINISP 112126/2013 9/2712017 910 AA+ Aaa 1.000 1.250 -1,000,000 1,002,990 993 ,938 1 3136GOC74 Federal National Mtg Assn VINISP 213 /2014 9127 /2017 1 910 ,AA+ Aaa 1.000 0.943 1,050,000 1,051,701 l 1,051 ,46 1 1 9/27 /20 15 313OA1ZK7 ,Federal Home Loan Bank MBS 5/28 /2014 11/28 /2017 0 .7SO 0.7 50 , 1,000,000 1,000,570 1,000 ,000 972 'A!o~~aa 31771KA090 I FICO Strip OAOAV 12110 /2014 11/3012017 974 ' Aaa 1.205 1.267 ' 2 ,000,000 1,948 ,940 1,934 ,780 88059FAZ4 'T ennessee Valley Authority ICASTLE 1112112014-) 12115 /2017 r 989 1AA+ 1.205 1.268 1,059 ,000 1,024 ,371 ~,932 - 981214BZ5 'NaIIDaC CASTlE 3/5J2015 .JLf2t20t8 1 ,~AA-Aa2 1600 1-490 2000000 l O10600 005953 - 3136G1AU3 Federal National Mtg Ass n VINISP 12123/2013 1/30/2018 1,035 i AA+ 0 .700 1.420 1,000,000 993 ,240 990,790 4/30/2015 31771EAL5 IFICO Strip CASTLE I 2124/2015 2/8/2018 1,044 : 1.252 i 1.318 1,260,000 1,215 ,698 1 1,214 ,235 31771EAL5 ' FICO Strip CASTLE I 2125/2015 218 12018 1,044 ' 1.25 7 1.323 740 ,000 713 ,9821 -713 ,014 3135GOVU4 I Federal National Mtg Assn VINISP 1 1/24 /2014 4/312018 1 1,098 !AA+ IAaa 1.125 1.540 1.000,000 I,OOO ,OSO 987 ,954 4~12015 313OA25R3 !Federal Home Loan Bank MB S 6/19/2014 6/19/2018 1,175 IAA+ Aaa 1.000 ' 1.026 2,000,000 2,001 ,960 1,998,392 6/19/2015 i38307JotF4 HlliIborO SO 'Pension Bonds PJ 313012015 613012018 Aa3 1732 1650 985,000 998.229 987529 -- I Federal National Mtll Assn VINISP T 1121/20141 12127/2018 1,366 AA+ IAaa 1~6BO Hm, 0.750 ' 1.820 1,000 ,000 999 ,640 977 855 6/27/2015 ILocal Govt Investment Pool 1 I 0.500 0.500 42 ,459,365 1 42 ,459,365 42,4 59 ,365 IBank of the Cascades , 1: 0.500 0 .500 4,158 ,435 4 ,158 ,435 . 4,158 ,435 , -, 1 , 1 149553,800 i 149970450 : 149 801,450 • ". Memorandum Date: April 13, 2015 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find March 2015 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), Early Learning Hub (370), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), Fair & Expo Center (618), and Justice Court (123). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads I GENERAL FUND Statement of Financial Operating Data Revenues Property Taxes -Current Property Taxes -Prior Other General Revenues Assessor County Clerk BOPTA District Attorney Tax Office Veterans Property Management Grant Projects Total Revenues Expenditures Assessor Cou nty Clerk BOPTA District Attorney Tax Office Veterans Property Management Grant Projects Non-Departmental Total Expenditures Transfers Out Total Exp & Transfers Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2015 Budget I Projection I $ Variance 9,549,636 69% 13,867,295 13,472,295 395,00013,195,239 11,670,753 77% 15,116,394 15,116,394 16,327,584 29,522,823 21,220,389 73% 28,983,689 28,588,689 395,000 (1,990,644) 5,448,517 (818,248) 559,180 1,377,428 10,371,843 $ 8,381,199 8,381,199 $13,829,716 109% $ 7,692,433 6,874,185 8,381,199 $ 8,940,379 688,766 $2,066,194 July 1, 2014 through March 31, 2015 (75% of Fiscal Year) FY 2014 I %of Actual BudgetActual 21,906,239 22,174,164 98% a) 22,736,401 704,120 525,328 91% 576,500 1,798,004 80% b) 2,247,2992,116,386 665,762 76% c) 876,137875,381 1,276,019 1,087,848 92% 1,181,190 10,934 68% c) 16,11716,097 171,912 94% d) 182,612226,973 236,278 172,869 78% c) 222,199 44,084 43% 101,98680,787 18,000 72% 25,00091,900 -n/a 2,000 27,532,179 26,668,906 95% 28,165,441 2,741,378 72% 3,793,7703,559,750 1,025,665 67% 1,536,2101,293,531 47,730 67% 70,77759,895 5,382,874 3,924,828 67% 5,835,377 608,151 69% 877,907796,232 292,672 230,571 65% 354,989 248,054 195,372 76% 258,569 -n/a 130,054 1,432,177 775,941 68% e) 1,139,696 23,236,401 575,328 2,317,299 876,137 1,481,190 16,117 296,212 222,199 101,986 25,000 - 500,000 (1,172) 70,000 - 300,000 - 113,600 - - - - 29,147,869 3,793,770 1,536,210 70,777 5,540,377 877,907 354,989 258,569 - 1,039,696 982,428 - - - 295,000 - - - - 100,000 I Beginning Net Working Capital -Requested Budget $ 8,630,800 a) Current year taxes received beginning in October b) PIL T received in July -$500,000 c) YTD Actual includes three quarters of A & T Grant d) Federal and State grant and Charges for Services in excess of amounts included in the budget e} Transfer to Personne ( Fund 650 ) will not be required. Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data FY2014 Actual Revenues OYA Basic & Diversion 322,574 State Grant - Inmate/Prisoner Housing 47,550 Jail Funding HB #2712 36,311 Food Subsidy 23,988 Interfund Grant -Gen Fund 20,000 Interest on Investments 7,611 Leases 5,200 SB #1 065-Court Assess. 17,335 Contract Payments 7,415 Discovery Fee 1,870 Case Supervision Fee - Federal Grants 9,434 CFC Interfund Grant 125,429 Miscellaneous 909 Total Revenues 625,626 Expenditures Personnel Services 4,887,572 Materials and Services 1,035,701 Capital Outlay - Transfers Out 3,660 Total Expenditures 5,926,933 Revenues less Expenditures (5,301,306) Transfers In-General Fund 5,368,346 Change in Fund Balance 67,040 Beginning Fund Balance 1,177,566 .Ending Fund Balance $ 1,244,605 July 1,2014 through March 31, 2015 (75% of Fiscal Year) I %of Actual Budget FY 2015 Budget I Projection I $ Variance 195,375 54% a) 359,149 359,149 - 59,000 65% b) 91,379 121,002 29,623 73,800 185% c) 40,000 85,000 45,000 27,170 74% a) 36,568 36,568 - 11,780 49% d) 24,000 17,800 (6,200) ,10,000 50% a) 20,000 20,000 - 6,994 100% e) 7,000 8,700 1,700 6,000 n/a f) -9,100 9,100 17,232 287% g) 6,000 24,000 18,000 7,232 161% h) 4,500 8,000 3,500 -0% i) 3,800 -(3,800) 5,117 n/a j) -6,000 6,000 1,205 n/a k) -1,205 1,205 -n/a --- 697 68% 1,025 1,025 - 421,603 71% 593,421 697,549 104,128 3,745,453 757,504 - 2,745 73% e) 74% e) 0% 75% 5,146,491 1,021,392 1,100 3,660 5,018,809 1,013,127 - 3,660 127,682 8,265 1,100 - 4,505,702 73% 6,172,643 6,035,596 137,047 (4,084,1 00} (5, 579,222} (5,338,047) 241,175 4,026,258 75% 5,368,346 5,368,346 - (57,842) (210,876) 30,299 241,175 1,244,605 100% 1,250,000 1,244,605 ~5,395~ $ 1,186,764 $1,039,124 $1,274,905 $ 235,781 .I Beglnnmg Net Working Capital. Requested Budget $1,271,324 a) Payments received quarterly b) Additional grant awards. Payments received quarterly c) Increase in prOjection due to out-of-County detention revenue d) Decrease in projection due to detention population numbers e) Projection based on annualizing year to date f) Sub-lease of space to Rimrock not included in FY 2015 budget g) State payment will exceed the amount estimated for FY 2015 budget h) Increased projection due to more than antiCipated revenue for community service projects i) Agreement with District Attorney's Office no longer in effect j} Policy, requiring supervision fees, not anticipated at the time the FY 2015 budget was prepared. Projection based on annualizing year to date Page 2 k) Increased projection due to receipt of FY 2014 funds in FY 2015 SHERIFF. Consolidated Statement of Financial Operating Data FY 2014 Actual Revenues (Funds 701 & 702) law Enf Dist Countywide 20,624,082 law Enf Dist Rural 12,526,331 Total Revenues 33,150,413 Expenditures (Fund 255) Sheriff's Services 2,308,182 Civil/Special Units 1,132,029 Automotive/Communications 1,701,586 Investigations/Evidence 1,418,744 Patrol 8,247,222 Records 761,260 Adult Jail 14,277,113 Court Security 294,563 Emergency Services 194,888 Special Services 1,352,528 Training 506,938 Other law Enforcement Svcs 801,895 Non-Departmental 81,701 Total Expenditures 33,078,650 Revenues less Expenditures 71,763 DC Comm Syst Reserve 200,000 Transfer to Reserve Funds 200,000 Change in Fund Balance (328,237) Beginning Fund Balance 9,553,793 Ending Fund Balance $ 9,225,556 July 1, 2014 through March 31, 2015 (75% of Fiscal Year) Actual 1% of Budget FY 2015 Budget I Projection I $ Variance 19,688,416 97% 20,365,842 21,211,880 846,038 11,648,682 91% 12,751,766 12,956,106 204,340 31,337,098 95% 33,117,608 34,167,986 1,050,378 1,845,173 75% a) 2,467,673 2,503,766 (36,093) 924,538 77% 1,192,980 1,192,880 100 1,153,267 61% 1,886,365 1,866,265 20,100 1,184,486 73% 1,627,803 1,627,703 100 6,335,687 73% b) 8,705,700 8,481,297 224,403 535,990 67% c) 798,805 769,705 29,100 11,258,189 74% d) 15,214,157 15,134,111 80,046 228,514 75% 302,867 302,767 100 332,089 187% e) 177,852 385,315 (207,463) 1,101,565 67% 1,655,424 1,655,424 - 353,779 64% 551,318 551,218 100 578,636 72% 806,044 808,120 (2,076) 54,603 75% 72,813 72,813 - 25,886,517 73% 35,459,801 35,351,384 108,417 5,450,582 (2,342,193) (1,183,398) 1,158,795 200,000 100% 200,000 200,000 - 200,000 100% 200,000 200,000 - 5,050,582 (2,742,193) (1,583,398) 1,158,795 9,225,556 120% 7,658,937 9,225,556 1,566,619 $14,276,138 $4,916,744 $7,642,158 $2,725,414 I Beginning Net Working Capital -Requested Budget $7,153,040 a) Unplanned repair of Administration Building roof for $66,000 expected to be completed by year end b) Due to unfilled pOSitions, personnel expenditures will be less than budgeted c) Savings from unfilled positions d) Savings from unfilled positions will be partially offset by higher overtime and unplanned jail maintenance expenses e) Homeland Security Grant for Communication equipment was awarded in September. Expenditures for this equipment is offset by grant revenue in Fund 701 Page 3-A SHERIFF· Fund 255 Statement of Financial Operating Data FY 2014 Actual Revenues (Fund 255) Law Enf Dist Countywide 20,817,324 Law Enf Dist Rural 12,278.716 Total Revenues 33,096,040 Expenditures (Fund 255) Sheriffs Services 2.308,182 Civil/Special Units 1,132,029 Automotive/Communications 1,701,586 Investigations/Evidence 1,418,744 Patrol 8,247,222 Records 761,260 Adult Jail 14.277,113 Court Security 294.563 Emergency Services 194.888 Special Services 1,352,528 Training 506,938 Other Law Enforcement SVC5 801,895 Non-Departmental 81,701 Total Expenditures 33,078,650 Revenues less Expenditures $ 17,390 July 1, 2014 through March 31, 2015 (75% of Fiscal Year) FY 2015 Actual I Budget Budget I Projection I $ Variance 16,542,822 65% 25,428,019 22,263,313 (3,164,706) 9.343.695 63% 14,948,526 13,088,071 {1,860,455) 25,886,517 64% 40,376,545 35,351,384 (5,025,161 ) 1.845,173 75% a) 2,467.673 2,503.766 (36,093) 924,538 77% 1.192,980 1,192,880 100 1.153,267 61% 1,886.365 1,866,265 20,100 1.184,486 73% 1,627,803 1,627,703 100 6.335,687 73% b) 8,705,700 8,481,297 224,403 535,990 67% c) 798,805 769,705 29.100 11.258.189 74% d) 15.214,157 15,134,111 80,046 228.514 75% 302,867 302,767 100 332.089 187% e) 177,852 385,315 (207,463) 1,101,565 67% 1,655,424 1,655,424 353.779 64% 551,318 551,218 100 578,636 72% 806.044 808,120 (2.076) 54,603 75% 72.813 72,813 25,886,517 73% 35,459,801 35,351,384 108,417 -$4,916,744 $ $ {4,916,7441 a) Unplanned repair of Administration Building roof for $66,000 expected to be completed by year end b) Due to unfilled positions. personnel expenditures will be less than budgeted c) Savings from unfilled positions d) Savings from unfilled pOSitions will be partially offset by higher overtime and unplanned jail maintenance expenses e) Homeland Security Grant for Communication equipment was awarded in September. Expenditures for this equipment is offset by grant revenue in Fund 701 Page 3-B Expenditures Sheriffs Services Personnel Materials & Services Capital Outlay Total Sheriff's Services Civil/Special Units Personnel Materials & Services Capital Outlay Total Civil/Special Units Automotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications Investigations/Evidence Personnel Materials & Services Capital Outlay Total InvestigationslEvidence Patrol Personnel Materials & Services Capital Outlay Total Patrol Personnel Materials & Services Capital Outlay Total Records Adult Jail Personnel Materials & Services Capital Outlay Transfer Out -Jail (D/S & Cap Proj) Total Adult Jail Court Security Personnel Materials & Services Capital Outlay Total Court Security Emergency Services Personnel Materials & Services Capital Outlay Total Emergency Services Special Services Personnel Materials & Services Capital Outlay Total Special Services Training Personnel Materials & Services Capital Outlay Total Training Other Law Enforcement Services Personnel Materials & Services Capital Outlay Total Other Law Enforcement Svcs Non-Departmental Materials & Services Total Non-Departmental Total Expenditures SHERIFF -Expenditure Detail Statement of Financial Operating Data July 1, 2014 through March 31, 2015 (75% of Fiscal Year) FY2014 FY 2015 Actual Actual I % of Budget Budget Projection I $ VarianceI 1,070,394 75% 965,387 1,342,795 774,779 76% -0%- 2,308,182 1,845,173 75% 1,027,640 813,658 76% 104,389 110,880 93% -0%- 924,538 77%1,132,029 298,200 75% 1,265,667 400,169 855,067 58% 35,750 -0% 1,701,586 1,153,267 61% 1,067,322 73% 140,761 1,277,983 117,164 74% -0%- 1,418,744 1,184,486 73% 7,450,178 5,585,023 72% 547,770 413,604 65% 249,274 337,060 99% 8,247,222 6,335,687 73% 506,013 73% 101,963 659,297 29,976 28% -0%- 761,260 535,990 67% 9,386,216 74% 2,069,651 11,899,534 1,551,736 76% 63,176 56,588 271% 244,752 263,649 55% 14,277,113 11,258,189 74% 284,173 221,073 76% 10,390 7,441 74% -0%- 228,514 75%294,563 108,262 73% 25,718 169,170 223,828 751% -0%- 332,089 187%194,888 888,842 70% 183,769 1,152,258 138,742 62% 16,500 73,980 47% 1,352,528 1,101,565 67% 289,908 70% 121,303 385,634 63,871 48% -0%- 353,779 64%506,938 731,122 504,311 70% 70,773 62,022 76% 12,303 172% 801,895 - 578,636 72% 54,603 75% 81,701 81,701 54,603 75% $ 33,078,650 $25,886,517 73% 1,431,828 1,431,828 1,020,745 1,071,938 (51,193) 15,100 15,100 2,467,673 2,503,766 (36,093) 1,073,870 1,073,870 119,010 119,010 100 100 1,192,980 1,192,880 100 399,334 399,334 1,486,931 1,466,931 20,000 100 100 1,886,365 1,866,265 20,100 1,470,106 1,470,106 157,597 157,597 100 100 1,627,803 1,627,703 100 7,728,332 7,505,332 223,000 636,868 628,665 8,203 340,500 347,300 (6,800) 8,705,700 8,481,297 224,403 692,244 667,244 25,000 106,461 102,461 4,000 100 100 798,805 769,705 29,100 12,675,178 12,524,178 151,000 2,039,314 2,078,314 (39,000) 20,900 76,588 (55,688) 478,765 455,031 23,734 15,214,157 15,134,111 80,046 292,715 292,715 10,052 10,052 100 100 302,867 302,767 100 147,942 147,942 29,810 237,373 (207,563) 100 100 177,852 385,315 (207,463) 1,273,721 1,273,721 223,703 223,703 158,000 158,000 1,655,424 1,655,424 416,955 416,955 134,263 134,263 100 100 551,318 551,218 100 717,594 714,507 3,087 81,310 81,310 7,140 12,303 (5,163) 806,044 808,120 (2,076) 72,813 72,813 72,813 72,813 $35,459,801 $35,351,384 $ 108,417 Page 4 LED #1 -Countywide Statement of Financial Operating Data FY2014 Actual Revenues Tax Revenues -Current Tax Revenues -Prior SB 1145 Sheriff Fees Concealed Handgun License Jail Funding HB 3194 Jail Funding HB 2712 State Grant Prisoner Housing Inmate Telephone Fee Federal Grants Work Center Work Crews Contracts with Des County Inmate Commissary Fees Interest Donations-"Shop with a Cop" Miscellaneous Total Operating Revenues EXPENDITURES & TRANSFERS DC Sheriff's Office DC Comm Systems Reserve Transfer to Reserve Fund 16,698,208 532,040 1,630,823 365,577 - 107,806 36,311 85,781 329,918 83,297 20,897 69,723 475,815 32,480 50,563 38,361 66,441 20,624,082 20,817,324 80,000 100,000 Total Expenditures 20,997,283 Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ (373,200) 6,507,110 6,133,909 I Beginning Net Working Capital -Requested Budget July 1, 2014 through March 31, 2015 (75% of Fiscal Year) Actual 1% of Budget 16,900,039 98% a) 376,391 104% 1,221,762 75% 258,579 123% b) 120,231 80% 107,805 100% 27,170 59% 247,375 290% c) 110,534 138% d) 29,141 36% e) 10,072 50% f) 26,882 54% 67,758 112% g) 26,302 105% h) 43,991 110% 66,268 102% 48,115 75% 19,688,416 97% 16,542,822 66% 80,000 100% 100,000 100% 16,722,822 66% 2,965,594 6,133,909 117% $ 9,099,503 FY 2015 Budget I Projection I $ Variance 17,292,244 17,642,244 350,000 360,700 411,391 50,691 1,628,947 1,628,947 210,000 315,000 105,000 150,000 150,000 107,806 107,806 46,143 36,143 (10,000) 85,370 292,933 207,563 80,000 220,000 140,000 80,000 40,000 (40,000) 20,000 10,072 (9,928) 50,000 45,000 (5,000) 60,632 85,286 24,654 25,000 37,000 12,000 40,000 60,000 20,000 65,000 66,058 1,058 64,000 64,000 20,365,842 21,211,880 846,038 25,207,970 80,000 100,000 22,263,313 80,000 100,000 2,944,657 - - 25,387,970 22,443,313 2,944,657 (5,022,128) (1,231,433) 3,790,695 5,242,177 6,133,909 891,732 $ 220,049 $4,902,476 $4,682,427 $4,616,439 a) Current year taxes received beginning in October b) Fees from distressed property sales and civil papers projected to exceed budget due to continued higher volume c) Homeland Security Grant for communications equipment awarded in September d) SB 395 inmate reimbursement revenue is projected to exceed budget due to number of repeat DUll inmates e) Inmate telephone fees will be less due to changes in commission fees on interstate calls f) Inmate State Criminal Alien Assistance Program (SCAAP) grant revenue received in Qtr 1 and was less than planned g) Transfer from Fund 240 for Court Security will be higher than planned h) Higher than anticipated inmate population Page 5 LED #2 -Rural 702 Statement of Financial Operating Data July 1,2014 through March 31, 2015 (75% of FY 2014 Fiscal Year) 1% of Budget ActualActual Revenues Tax Revenues -Current 7,988,657 8,056,554 Tax Revenues -Prior 262,227 183,310 Des Cty Transient Room Tax 2,838,797 2,528,477 City of Sisters 486,678 392,256 Marine Board License Fee 155,221 56,914 State Grant 124,246 58,748 Court Fines & Fees 135,023 97,930 Contracts with Des County 119,984 91,172 US Forest Service 101,375 45,250 School Districts 65,088 22,799 Federal Grants 84,285 22,294 Bureau of Reclamation 24,023 - 23,247 SB #1065 Court Assessment 17,435 Interest 21,715 17,232 Federal Grants-BlM 16,213 - 17,030 Miscellaneous 73,333 Donations & Grants -Private 12,030 35,468 Total Revenues 12,526,331 11,648,682 EXPENDITURES & TRANSFERS DC Sheriffs Office 12,278,716 9,343,695 DC Comm Systems Reserve 120,000 120,000 Transfer to Reserve Fund 100,000 100,000 9.563,695Total Expenditures 12,498,716 2,084,988 Beginning Fund Balance 3,046,683 Change in Fund Balance 27,614 3,074,297 Ending Fund Balance $ 3,074,297 $ 5,159,285 FY 2015 Budget I Projection I $ Variance 91% 12,751,766 12,956,106 204,340 63% 14,948,526 13,088,071 1,860,455 100% 120,000 120,000 - 100% 100,000 100,000 - 63% 15,168,526 13,308,071 1,860,455 (2,416,760) (351,965) 2,064,795 127% 2,416,760 3,074,297 657,537 $ . $2,722,333 $2,722,333 97% a) 108% 87% 75% 34% 45% b) 75% 75% 59% 41% c) 53% d) 0% e) 111% 115% 0% f) nfa 52% 8,272,852 8,422,852 150,000 169,000 200,310 31,310 2,920,654 2,920,654 523,010 523,010 169,000 169,000 130,600 108,600 (22,000) 130,000 130,000 121,650 121,650 76,500 76,500 55,000 72,000 17,000 42,000 42,000 27,000 27,000 21,000 33,000 12,000 15,000 24,000 9,000 10,000 -(10,000) -17,030 17,030 68,500 68,500 I Beginning Net Working Capital -Requested Budget $2,536,601 a} Current year taxes received beginning in October b) DUll overtime grant reimbursements will be less than planned c) Quarterly billing in arrears. Bend/la Pine will exceed budget for the year d} Justice Assistance Grant not yet received e} Quarterly billing in arrears f} BlM notified DCSO that contract would not be renewed after FY 2015 Budget was adopted Page 6 -- PUBLIC HEALTH Statement of Financial Operating Data FY 2014 July 1,2014 through March 31, 2015 (75% of Fiscal Year) Actual Actual Budget I %of 2,878,140 2,427,701 76% 767,248 721,142 93% 812,441 740,013 113% 400,900 161,574 29% 95,011 476,779 386% 139,171 73,096 27% 232,968 99,977 51% 229,520 34,747 161,576 106,592 71% 100,535 97,575 98% 80,653 35,339 44% 92,637 7,538 11% 36,655 27,705 68% 52,433 12,916 33% 9,077 10,594 177% 38,192 54,505 3634% 10,135 6,137,293 30,720 1097% 5,1'18,514 80% 6,457,193 4,903,126 72% 2,043,710 1,489,190 68% -20,000 99% 157,320 8,658,223 (2,520,930) 123,480 75% 6,535,795 71% (1,417,282) 2,701,475 2,026,107 75% 33,000 -n/a 65,100 2,799,575 278,645 48,825 75% 2,074,932 75% 657,650 1,273,934 $ 1,552,578 1,552,578 99% $ 2,210,229 FY 2015 Budget I Projection I$ Variance Revenues State Grant a) 3,202,798 3,330,846 128,048 Environmental Health·Lic Fac b) 779,450 779,450 OMAP 655,250 1,015,358 360,108 550,000 230,000 (320,000)Family Planning Exp Proj a) 123,618 645,557 521,939 Grants (Intergvt, Pvt, & Local) Interfund Grants & Contract 269,678 97,696 (171,982) 196,400 152,462 (43,938)Patient Insurance Fees 21% a}c) 162,352 150,336 (12,016) Federal Payments State Miscellaneous a) 150,335 171,491 21,156 Vital Records·Death 100,000 100,000 80,216 49,150 (31,066)Health Dept/Patient Fees a) 69,291 8,000 (61,291 ) Vital Records·Birth Contract Payments 41,000 41,000 . c) 39,609 30,759 (8,850) Interest on Investments Child Dev & Rehab Center 6,000 13,000 7,000 a) 1,500 55,000 53,SOO Miscellaneous Grants & Donations 2,800 31,000 28,200 6,430,297 6,901,105 470,808Total Revenues Expenditures Personnel Services 6,794,032 6,650,491 143,541 d) 2,189,982 2,584,740 (394,758) Capital Outlay Materials and Services 20,200 20,000 .164,640 164,640Transfers Out 9,168,854 9,419,871 (251,017)Total Expenditures (2,738,557) (2,518,766) 219,791Revenues less Expenditures 2,701,475 2,701,475 Transfers In-General Fund Transfers In-PH Res Fund - 65,100 65,100 Transfers In-Gen. Fund Other 2,766,575 2,766,575 Total Transfers In 28,018 247,809 219,791Change in Fund Balance 1,570,821 1,552,578 ~18,243!Beginning Fund Balance $ 1,598,839 $ 1,800,387 $ 201,548 I Beglnmng Net Workmg Capital -Requested Budget $ 1,789,387 Ending Fund Balance a) Grants and contracts projected at amended contract amounts b) Majority of fees are due annually and collected in December &January c) Received quarterly, in arrears d) M &S increased to reflect amended grants and contracts. Appropriation will be increased as necessary Page 7 200 BEHAVIORAL HEALTH Statement of Financial Operating Data FY 2014 Actual Revenues Administrative Fee 8,260,932 State Grants 7,801,239 OHP Capitation 469,069 Federal Grants 184,980 Patient Fees 219,846 Title 19 246,484 Liquor Revenue 142,665 Divorce Filing Fees 129,788 Interfund Contract-Gen Fund 127,000 School Districts 6,952 Federal Grant (ARRA) 63,750 Interest on Investments 21,190 Rentals 16,000 Marriage Licenses 6,540 Local Grants 52,891 Claims Reimbursement 12,918 State Miscellaneous 31,820 Justice Reinvestment HB3194 120,000 Miscellaneous 28,157 Total Revenues 17,942,221 Expenditures Personnel Services 12,415,866 Materials and Services 6,738,744 Capital Outlay Transfers Out 204,900 Total Expenditures 19,359,510 j Revenues less Expenditures (1,417,289)I ! I Transfers In-General Fund 1,377,302 Transfers In-Acute Care Svcs 293,593 i Total Transfers In 1,670,895I Change in Fund Balance 253,606I Beginning Fund Balance 2,671,137j Ending Fund Balance $2,924,742 July 1, 2014 through March 31, 2015 (75% of Fiscal Year) FY 2015 % of Actual I Budget Budget I Projection I $ Variance 8,408,079 75% 11,210,767 11,210,767 5,918,018 60% a) 9,783,430 7,706,176 (2,077,254) 220,270 56% b) 390,000 436,046 46,046 95,574 47% b) 204,849 201,879 (2,970) 152,747 76% 201,610 175,472 (26,138) 219,799 122% 180,300 270,000 89,700 73,637 49% 151,000 151,000 96,358 69% 140,600 140,600 74,158 58% b) 127,000 127,000 -0% c) 65,000 -(65,000) -0% 34,000 -(34,000) 25,987 133% 19,500 31,200 11,700 2,250 12% 18,800 18,800 4,785 74% 6,500 7,800 1,300 739,269 n/a d) -748,081 748,081 -n/a - - 22,800 n/a -22,800 22,800 -n/a -- 42,052 791% 5,318 43,000 37,682 16,095,783 76% 22,538,674 21,290,621 (1,248,053) 10,637,927 69% 15,467,644 14,300,000 1,167,644 4,681,213 51% 9,132,319 7,394,499 1,737,820 -0% 100 -100 153,675 75% 204,900 216,902 {12,O02} 15,472,815 62% 24,804,963 21,911,401 2,893,562 622,968 (2,266,289) (620,780) 1,645,509 1,032,975 75% 1,377,302 1,377,302 - 140,695 75% 187,594 187,594 - 1,173,670 1,796,639 (701,393) 944,116 1,645,509 2,924,742 88% 3,313,248 2,924,742 {388,506} $4,721,381 $2,611,855 $3,868,858 $ 1,257,003 75% 1,564,896 1,564,896 I Beginning Net Working Capital -Requested Budget $3,893,237I I a) Oregon Health Authority grant projected at amended contract amount I b) Received quarterly, in arrearsi c) Contract not executed Page 8 ~ d) Grant payments received in FY 2014 will be reported as FY 2015 revenue 1 I ,j ~ COMMUNITY DEVELOPMENT Statement of Financial Operating Data FY2014 Actual Revenues Admin-Operations 40,102 Admin-GIS 2,944 Admin-Code Enforcement 261,188 Building Safety 1,748,911 Electrical 408,194 Contract Services 264,039 Env Health-On Site Prog 448,367 Planning-Current 917,674 Planning-Long Range 440,222 Total Revenues 4,531,641 Expenditures Admin-Operations 1,590,779 Admin-GIS 123,751 Admin-Code Enforcement 275,521 Building Safety 688,035 Electrical 217,271 Contract Services 220,779 Env Health-On Site pgm 181,831 Planning-Current 666,180 Planning-Long Range 425,323 Transfers Out (DIS Fund) 179.035 Total Expenditures 4,568,505 Revenues less Expenditures (36,864) Transfers In/Out In: General Fund -LlR Planning 495.360 Out: A & T Reserve Out: COO Reserve Funds - Net Transfers In/Out 495,360 Change in Fund Balance 458,496 Beginning Fund Balance 1,578,705 Ending Fund Balance $2,037,201 July 1, 2014 through March 31, 2015 (75% of Fiscal Year) I' %of Actual Budget FY 2015 Budget 1 Projection I $ Variance 40,086 78% 51,225 51,225 1,275 51% 2,500 2,500 214,364 79% 273,000 320,000 47,000 1,470,348 91% 1,616,713 1,995,500 378,787 312,985 75% 418,506 415,660 (2,846) 236,525 112% 211,500 265,000 53,500 323,835 74% 437,358 430,300 (7,058) 857,545 95% 902,876 1,175,050 272,174 376,537 67% 560,658 621,736 61,078 3,833,501 86% 4,474,336 5,276,971 802,635 1,099,194 73% 1,500,181 1,500,181 - 94,096 73% 129,011 129,011 - 216,055 73% 297,852 297,852 - 569,404 69% a) 822,664 831,759 (9,095) 169,293 72% 234,152 238,883 (4,731) 211,773 75% 281,699 273,435 8,264 160,171 58% b) 274,228 250,879 23,349 545,039 71% c) 766,687 797,081 (30,394) 327.965 56% 586.061 625.000 (38,939) 170,698 98% 173,673 170.698 2,975 3,563,686 70% 5,066,208 5,114,779 (48,571) 269,814 (591,872) 162,192 851,206 125,078 (90.360) (687,470) (652,753) (382,938) 2,037,201 75% 100% 100% 128% 166,770 (90,360) ~687,4701 {611,060} (1,202,932) 1,589,113 166,770 (90,360) {687,4 7O l (611,0601 (448,868) 2,037,201 - - - - 754,064 448,088 $1,654,263 $ 386,181 $1,588,333 $ 1,202,152 .I Beglnnmg Net Working Capital -Requested Budget d) $ 947,292 a) $22,000 for Building Division portion of Fee Study &Financial Plan and $7.500 for vehicle printers b) $5,000 for Environmental Health portion of Fee Study & Financial Plan c) Payout for retiree, fee study, and filling vacant associate planner position d) FY 2016 Requested Budget was prepared based on projections made in January, The Proposed Budget will include Beginning Net Working Capital at an increased amount Note: Materials &Services appropriations for items a through c will be increased as necessary Page 9 Revenues Motor Vehicle Revenue Forest Receipts Federal -PIL T Payment Other Inter -fu nd Services Cities-Bend/Redmond/Sisters State Miscellaneous Sale of Equip & Material Assessment Payments (P&I) Mineral Lease Royalties Interest on Investments Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Trans In -Solid Waste Trans In -Transp SOC Trans In-Road Imp Res Total Transfers In Change in Fund Balance Beginning Fund Balance ROAD Statement of Financial Operating Data July 1,2014 through March 31, 2015 (75% of Fiscal Year) FY 2014 I 'roOf Actual Actual Budget FY 2015 Budget I Projection I $ Variance 11,300,058 1,259,367 1,064,365 850,395 1,097,444 595,804 275,086 15,058 206,097 49,562 117,069 16,830,304 8,587,037 373,840 1,250,809 184,642 83,423 602,237 221,573 136,896 168,955 53,669 36,272 11,699,354 5,313,126 8,051,744 - 121,455 450,000 13,936,325 4,129,888 4,467,866 106,554 1,563,262 600,000 10,867,571 2,893,978 831,783 282,148 - 223,617 - -- 282,148 3,176,126 6,846,576 223,617 1,055,400 10,022,703 77% a) 33% b) 123% c) 19% d) 10% e) 100% 82% 61% 121% 168% 142% 11,220,000 1,140,950 1,020,000 971,700 804,200 602,629 271,000 225,840 140,000 32,000 25,500 71% 16,453,819 74% f) 42% 91% g) 18% h) 100% 5,555,695 10,622,604 117,000 8,875,507 600,000 42% 25,770,806 (9,316,987) 75% i) O%j )k) 0% I) 298,156 2,000,000 1,000 11,220,000 373,841 (767,109) 1,250,809 230,809 897,745 (73,955) 940,212 136,012 602,629 422,199 151,199 210,000 (15,840) 206,097 66,097 55,000 23,000 46,177 20,677 16,224,709 (229,110) 5,584,404 (28,709) 9,385,240 1,237,364 106,554 10,446 2,459,464 6,416,043 600,000 18,135,662 7,635,144 (1,910,953) 7,406,034 298,156 1,000,000 12,405 (1,000,000) 11,405 10% 2,299,156 1,310,561 (988,595) (7,017,831 ) (600,392) 6,417,439 112% 8,954,332 10,022,703 1,068,371 $11,078,103 $ 1,936,501 $9,422,311 $7,485,810 I Beginning Net Working Capital -Requested Budget m) $7,361,969 Ending Fund Balance $ 10,022,703 a) Per Year-to-date State Highway Fund Revenue Model b) Projection is based on lack of authorization of funding the Federal "Secure Rural Schools" Act payments c) PILT payment received July 2014 d) Inter-fund service billed at year end e) Billed and collected upon completion of work f) Projection includes expenditures for unforeseen/unbudgeted retirements g) Final payments of two LID loans made in July 2014 h) Budget includes reserve funds for 5 year CIP i) Transfers made quarterly j) Transfer In -June 2015 k) Revised cash-flow estimate for CIP Projects extending into FY 16 Page 10 I) ClOSing out fund 335 m) The Beginning Net Working Capital in the Proposed Budget will be increased to $9.298,470 -- ADULT PAROLE & PROBATION Statement of Financial Operating Data July 1, 2014 through March 31, 2015 (75% FY2014 Actual Revenues SB 1145 DOC Measure 57 Electronic Monitoring Fee Probation Superv. Fees Interfund -Sheriff Crime Prevention Grant CFC-Domestic Violence State Subsidy Alternate Incarceration Interest on Investments Probation Work Crew Fees State Miscellaneous Leases Claims Reimbursement Justice Reinvest HB3194 Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Total Expenditures Revenues less Expenditures Transfers In-General Fund of Fiscal Year) FY2015I%of Budget I Projection I $ VarianceActual Budget 3,028,672 220,788 235,642 208,461 50,000 50,000 70,242 14,677 17,725 7,807 9,137 4,142 1,323 6,997 458,143 671 2,268,987 217,845 159,516 156,304 37,503 25,000 29,244 11,220 15,509 6,849 7,646 4,142 1,000 - - 835 4,384,428 2,941,601 3,343,789 2,671,822 1,107,365 736,399 -- 4,451,154 3,408,221 (66,726) (466,621) 451,189 338,391 Change in Fund Balance 384,463 (128,230) Beginning Fund Balance 747,520 1,131,982 Ending Fund Balance $ 1,131,982 $ 1,003,753 75% 3,025,187 99% a) 220,788 73% 220,000 82% 190,000 75% 50,000 50% b) SO,OOO 61% b) 47,996 74% 15,158 103% c) 15,000 111% 6,150 154% d) 4,950 96% e) 4,301 67% 1,500 n/a n/a 167% 500 3,025,187 217,845 (2,943) 204,000 (16,000) 198,000 8,000 50,000 50,000 47,996 15,158 20,000 5,000 8,000 1,850 12,000 7,050 4,142 (159) 1,500 - 900 400 - 76% 3,851,530 3,854,728 3,198 74% 3,623,526 3,623,526 - 64% 1,148,766 1,148,766 - 0% 100 -100 71% 4,772,392 (920,862) 75% 451,189 4,772,292 100 (917,564) 3,298 451,189 - (469,673) (466,375) 3,298 110% 1,030,824 1,131,982 101,158 $ 561,151 $ 665,607 $ 104,456 I Beginning Net Working Capital -Requested Budget $ 662,516 a) Annual payment received in July b) Interfund grants. Received when invoiced. Still waiting for response on Crime Prevention Grant c) Invoiced quarterly. Greater utilization d) One time payment from back-owing offender e) Annual payment received in March Page 11 EARLY LEARNING HUB Statement of Financial Operating Data July 1,2014 through FY2014 March 31. 2015 (75% Note 1 of Fiscal Year) I %of Actual Actual Budget Revenues Federal Grants 258,463 119,425 51% Title IV -Family Sup/Pres 21.994 -0% a) HealthyStart Medicaid 60.561 41,421 69% Youth Investment 124,493 -n/a State Grant 55.185 46,812 n/a a) HealthyStart /R-S-G 249.125 146,035 49% a) OCCF Grant 132,326 -0% a) Charges for Svcs-Misc 4,138 -n/a Program Fees 4,710 -n/a Miscellaneous 4,074 204% Court Fines &Fees 77,873 57.815 75% Interest on Investments 2.868 1,812 72% Donations 50 -n/a Private Grant 130 -n/a Sale of Assets 450 -n/a Interfund Grants 329,624 7,260 100% Total Revenues 1,321,991 424,652 58% Expenditures Personnel Services 501.770 193,071 75% Materials and Services 1,402,021 471,939 54% b) Total Expenditures 1,903,791 665,009 59% Revenues less Expenditures {581 ,800) (240,357) Transfers In General Fund 278,739 189.216 75% General Fund -Other 89.350 67,013 75% Total Transfers In 368,089 256,229 75% Change in Fund Balance (213.711) 15,871 Beginning Fund Balance 548,572 334.861 105% Ending Fund Balance $ 334,861 $ 350,732 . .I Beginning Net Working Capital -Requested Budget FY 2015 Budget I Projection I $ Variance 232,218 21.994 60,000 - - 295,190 39,499 - - 2.000 77,086 2.500 - - - 7,260 232.125 - 60.000 (93) (21,994) - -- 105.326 292,086 - - 105.326 (3,104) (39,499) - -- 2.000 77,086 2,500 - - - - - -- -- 7,260 - 737,747 778,383 40,636 258,410 258,410 - 877,110 854,347 22,763 1,135,520 1,112,757 22,763 (397,773) (334,374) 63,399 252,288 89,350 341,638 (56,135) 318.121 $ 261,986 252,288 89.350 341,638 7.264 334.861 $ 342,125 $ - -- 63.399 16.740 80,139 $ 274,299 Note 1: Through June 30.2014 activity included Children &Families Commission a) Grants projected at amended contract amount b) M &S increase related to amended grant contracts Page 12 SOLID WASTE Statement of Financial Operating Data July 1, 2014 through March 31, 2015 (75% of Fiscal Year) I %of Actual Budget 3,468,790 79% 1,189,250 77% 961,583 89% 94,618 45% a) 85,521 93% 24,229 54% b) 16,250 65% 12,601 126% 8,101 75% 20,494 102% 5,881,437 79% c) 1,387,857 72% 2,123,352 62% 381,624 41% d} 92,717 41% 3,985,550 61% 1,895,887 223,617 75% 1,250,000 82% e} 1,473,617 81% 422,270 1,679,169 118% $ 2,101,440 FY2015 Budget 1Projection I $ Variance 4,413,809 4,600,000 186,191 1,550,430 1,570,000 19,570 1,082,144 1,200,000 117,856 210,000 220,000 10,000 92,000 104,000 12,000 45,000 45,000 25,000 25,000 10,000 15,000 5,000 10,801 10,801 20,000 25,000 5,000 7,459,184 7,814,801 355,617 1,936,555 1,887,195 49,360 3,435,926 3,283,101 152,825 929,794 929,794 - 227,000 224,523 2,477 6,529,275 6,324,613 204,662 929,909 1,490,188 560,279 298,156 298,156 1,525,000 2,225,000 ~700,OOO~ 1,823,156 2,523,156 (700,OOO~ (893,247) (1,032,968) (139,721) 1,428,003 1,679,169 251,166 $ 534,756 $ 646,201 $ 111,445 Operating Revenues Franchise Disposal Fees Private Disposal Fees Commercial Disp. Fees Franchise 3% Fees Yard Debris Recyclables Special Waste Interest Leases Miscellaneous Total Operating Revenues Operating Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Total Operating Expenditures Operating Rev less Exp Transfers Out Road SW Capital & Equipment Reserve Total Transfers Out Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ FY 2014 Actual 4,209,029 1,518,056 1,076,538 210,053 98,410 33,345 40,873 11,028 10,801 21,508 7,229,641 1,777,663 3,214,375 930,157 25,895 5,948,091 1,281,550 282,148 545,000 827,148 454,402 1,224,767 1,679,169 . .I Begmnlng Net Workmg Capltal-Requested Budget $ 646,922 a) Payments due April 15th b} Recycling market prices are low and unpredictable at this time c) Revenues fluctuate with the weather/seasons d} Payments made November and May e) Transfer made as resources required in reserve funds. Appropriation to increase appropriation is pending Page 13 RISK MANAGEMENT Statement of Financial Operating Data July 1, 2014 through March 31, 2015 (75% of Fiscal Year) FY 2014 FY 2015 Actual 1% of BudgetActual Budget I Projection I $ Variance Revenues Inter-fund Charges: General Liability 272,823 284,841 Property Damage 326,526 294,228 Vehicle 164,150 133,164 Workers' Compensation 1,520,352 1,171,305 Unemployment 318,566 241,506 Claims Reimb-Gen Liab/Property 139,123 31,665 Process Fee-Events/Parades 1,400 1,070 Miscellaneous 14 - Skid Car Training 27,540 28,260 Interest on Investments 15,567 16,893 TOTAL REVENUES 2,786,061 2,202,932 Direct Insurance Costs: GENERAL LIABILITY Settlement I Benefit 268,561 153,863 Defense 49,872 11,761 Professional Service 33,139 14,060 Insurance 161,994 165,361 Loss Prevention 4,659 12,021 Miscellaneous 5,619 64 Repair I Replacement 4,531 4,974 Total General Liability 528,374 362,104 PROPERTY DAMAGE Insurance 166,668 178,556 Repair I Replacement 211,158 20,371 Total Property Damage 377,826 198,927 VEHICLE Professional Service 875 236 Insurance 205 21,300 Loss Prevention 22,021 15,448 Repair I Replacement 69,276 38,223 Total Vehicle 92,377 75,206 WORKERS' COMPENSATION Settlement I Benefit 478,204 593,582 Professional Service 5,000 5,000 Insurance 155,474 114,968 Loss Prevention 44,261 35,743 Miscellaneous 52,488 26,861 Total Workers' Compensation 735,427 776,154 UNEMPLOYMENT -Settlement/Benefits 102,324 66,857 Total Direct Insurance Costs 1,836,329 1,479,248 Insurance Administration: Personnel Services 324,005 226,892 Materials & Srvc, Capital Out. & Tranfs. 146,109 99,902 Total Expenditures 2,306,443 1,806,043 Change in Fund Balance 479,618 396,889 Beginning Fund Balance 2,631,057 3,110,676 Ending Fund Balance $3,110,676 $3,507,565 75% 379,793 379,793 75% 392,304 392,304 75% 177,550 177,550 75% 1,561,804 1,561,804 76% 317,000 317,000 158% 20,000 40,000 20,000 82% 1,300 1,300 0% 110 110 118% 24,000 30,000 6,000 112% 15,050 20,000 4,950 76% 2,888,911 2,919,861 30,950 a) 91% 400,000 600,000 {200,000~ a) 80% 250,000 270,000 {20,000~ 63% 120,000 110,000 10,000 a) 129% 600,000 975,000 {375,000~ 33% b) 200,000 125,000 75,000 94% 1,570,000 2,080,000 {510,000~ 69% 330,406 330,406 50% 199,140 199,140 86% c) 2,099,546 2,609,546 {510,OOO! 101% 789,365 3,074,957 310,315 3,110,676 (479,050) 35,719 " $ 3,864,322 $ 3,420,991 $ (443,331) I Beginning Net Working capital -Requested Budget $ 3,200,000 a) Annual premiums paid in July b) Payments made quarterly Page 14c) Appropriation for Materials & Services will be increased when required DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data FY 2014 July 1, 2014 through March 31, 2015 (75% of Fiscal Year) Actual Actual % of Budget FY 2015 Budget I Projection I $ Variance Revenues Property Taxes -Current 6,258,760 Property Taxes -Prior 203,163 Federal Grants 46,514 State Reimbursement 41,813 Telephone User Tax 756,775 Data Network Reimb. 43,943 Jefferson County 29,758 User Fee 53,229 Police RMS User Fees 236,717 Contract Payments 39,075 Miscellaneous 45,553 Claims Reimbursement 29,857 Interest 40,303 Total Revenues 7,825,460 Expenditures Personnel Services 4,420,333 Materials and Services 1,996,805 Capital Outlay 66,498 Total Expenditures 6,483,636 Revenues less Expenditures 1,341,824 Transfers Out -Reserve Fund 7,800,000 Change in Fund Balance (6,458,176) Beginning Fund Balance 10,398,030 Ending Fund Balance $ 3,939,854 I Beginning Net Working Capital -Requested Budget 6,394,761 99% a) 140,820 102% 0% b)e) 35,667 99% 379,737 51% c) 0% d) 29,065 97% 50,223 112% 32,688 11% d) 0% d) 13,262 147% n/a 25,591 84% 7,101,814 89% 3,560,646 63% 1,417,342 68% 234,798 67% e) 5,212,786 64% 1,889,028 n/a 1,889,028 3,939,854 116% $ 5,828,882 6,482,015 6,682,015 200,000 138,000 153,820 15,820 150,000 50,000 (100,000) 36,000 36,000 750,000 750,000 30,000 30,000 30,000 30,000 45,000 53,000 8,000 295,788 295,788 11,000 11,000 9,000 13,262 4,262 30,600 30,600 8,007,403 8,135,485 128,082 5,683,538 2,077,868 350,000 5,016,373 2,077,868 250,000 618,065 100,000 8,111,406 7,344,241 718,065 (104,003) 791,244 846,147 (104,003) 791,244 846,147 3,410,000 3,939,854 529,854 $ 3,305,997 $ 4,731,098 $1,376,001 $4,650,000 a) Current year taxes received beginning in October b) Reimbursement grant. No eligible expenditures made yet in FY 2015 c) Quarterly payments d) Annual billing in December -awaiting payments e) $100,000 of the budgeted CAD to CAD is a pass through between ODOT and Hood River County. Neither the revenue nor the expenditure will be reported as DC 9-1-1 FY 2015 activity Page 15 Health Benefits Trust Statement of Financial Operating Data Revenues: Internal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree f COBRA Co-Pay Prescription Rebates Claims Reimbursements & Misc Interest Total Revenues Expenditures: Personnel Services (all depts) Materials &Services Admin & Wellness Claims Paid-Medical Claims Paid-Prescription Claims Paid-DentalNision Claims Refunds Stop Loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Other -Administration Other -Well ness Admin & Wellness Deschutes On-site Clinic Contracted Services Medical Supplies Other Total DOC Deschutes On-site Pharmacy Contracted Services Prescriptions Other Total Pharmacy Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ $ FY2014 July 1. 2014 Actual through March, %of 2015 (75% of Budget Fiscal Year) 14,485,502 $ 12,000.664 77% a) 16,955 12.573 63% b) 813,125 649,311 80% b) 1,595,847 1,385,176 83% b) 1,061,986 822,859 65% b) 154,981 110,814 101% 2,419 306 1% 67,057 65,381 91% 18,197,871 15,047,085 77% 129,509 91,925 63% 11,633,134 8,840,114 70% c) 657,550 1,017,668 143% c) 1,731,608 1,367,532 73% c) (182,448) (289,615) nfa 275,052 243,045 61% 67,753 227,597 106% 333,188 310,744 91% 49,712 29,305 51% 42,969 31,953 72% 117,775 118,237 60% 14,726,294 11,896,581 73% 850,209 579,328 61% 54,806 53,255 152% 27,016 15,855 59% 932,031 648,438 65% 314,801 194,033 63% 1,588,726 889,446 52% d) 13,250 9,944 75% 1,916,777 1,093,422 54% 17,704,610 13,730,366 70% 493,261 . 1,316,719 11,967,822 12,461,082 108% 12,461,082 $ 13,777,801 FY2015 FY 2015 Budget $ 15,517,000 20,000 810,000 1,670,000 1,260,000 110,000 50.000 72.000 19,509,000 144,917 12,552,108 709,494 1,868,398 - 400,000 215,000 343,000 57,200 44,642 195,970 16,385,812 943,500 35,000 26,777 1,005,277 306,000 1,696,000 13,321 2,015,321 19,551,327 (42,327) 11,585,710 $ 11,543,383 FY2015 $ VariancePrOjection $16,002,146 $ 485,146 16.764 (3,236) 865.748 55,748 1,846,901 176,901 1,097,145 (162.855) 110,814 814 306 (49,694) 85,500 13,500 20,025,324 516,324 144,917 - 11,811,380 740,727 1,252,827 (543,333) 1,813,669 54,729 (289,615) 289,615 350,000 50,000 227,597 (12,597) 410,000 (67,000) 40,000 17,200 44,642 - 195,970 - 15,856,470 529,342 943,500 - 75,000 (40,000) 40,000 p3,223~ 1,058,500 (53,223) 306,000 - 1,524,764 171,236 13,321 - 1,844,085 171,236 18,903,972 647,355 1,121,352 1,163,679 12,461,082 875,372 $13,582,434 $2,039,051 I % of Exp covered by Revenues 102.8% 109.6% 99.8% 105.9%1 I Beginning Net Working Capital -Requested Budget $13,190,000 a) Projection is amount budgeted as HealthiDentallnsurance expenditures in the operating funds b) Year to Date annualized c) Average of YTD annualized and 12 month rolling average Page 16 d) YTD Actual-July through January. Projection is YTD Annualized FAIR AND EXPO CENTER Statement of Financial Operating Data Through March 31, 2015 Operating Revenues Events Revenues Storage Camping at F & E Horse Stall Rental Concession % -Food Annual County Fair (net) Miscellaneous Total Operating Revenues Operating Expenditures: General F & E Activities Personnel Services Less! RV Park FY 2014 $ 458,147 35,590 22,866 52,084 895,582 FY 2015 -Year to Date (75% of Year $ 358,653 57.4% 29,708 66.0% 4,340 27.1% 6,158 11.7% 680,664 73.5% Budget $ Variance $ 625,000 $ 532,813 $ (92,188) 45,000 52,708 7,708 16,000 16,125 125 52,769 50,158 (2,612) b) 11,411 11,411 c) 200,000 244,000 44,000 7,900 10,436 2,536 1,025,911 1,005,265 (20,646) 926,183 890,664 35,519 d) , ~\., .,l84·aM~·i)',t, .' " ,',84,370• " Materials and Services 657,882 407,955 80.2% 508,386 562,582 (54,196) Total Operating Expenditures 1,553,464 1,088,619 75.9% 1,434,569 1,368,876 65,693 Results of Operations (675,213) (357,247) (408,658) (363,611) 45,047 Non-Operating Revenues Transfer-General Fund 374,186 273,753 75.0% 365,000 365,000 Park Acq/Dev (Fund 130) Transfer-Room Tax -(Fund 160) Transfer-Fair & Expo Reserve Interest Grants Rights & Signage Total Non-Operating Revenues 262,900 100,000 409 176,289 72,000 985,784 Non-Operating Expenditures Debt Service Capital Outlay Total Non-Operating Expenditures 112,974 176,289 289,263 TRT - 1 % for Marketing Revenues (Fund 170) Less: Expenditures Net TRT 1 % for Marketing 14,980 (14,980) Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ 6,328 (6,673) (345) I Beginning NWC per FY 2016 Requested Budget 29,000 e) 29,000 29,000 83,631 77.0% 108,544 110,770 2,226 nfa 394 nfa 393 393 280 nfa 280 280 94,938 118.7% 80,000 113,938 33,938 481,995 87.1% 553,544 619,381 65,837 68,281 60.8% 112,213 112,213 0.0% 100 100 68,281 60.8% 112,313 112,213 100 47,592 16.3% 292,333 288,850 (3,483) 47,592 16.5% 288,850 288,850 3,483 {3,483) 56,467 36,056 143,557 107,501 (345) -0.4% 87,000 {345~ {87,345} $ 56,122 $ 123,056 $ 143,212 $ 20,156 S 100,000 I a) See "Food & Beverage Activities Schedule" b) July and August Contract with Premier Services c) Revenues and Expenses for the annual County Fair are recorded in a separate fund and the available net income is transferred to the Fair & Expo Center Fund d) Personnel expenditures recorded in F&E which benefit RV Park e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park Page 17 ~------ ~.&A2.","~"",_}Mo'-O:,;I'<',_,",••,.",,...,."nV,,".~.:,~\J>,,"}:..;i:;;_Yt-"'"'\ol\'_"""''''t,;.l,i"""""~"'-""""::";;~,j,""""'''';;''~"""~'""",~·,,,\~I'~~~~lt<~~.w.~~~'W,Io'lf___''''__{~~3I''' iI~,~';'~~~~~"'_.__""''''~~''~~~~IIi,...~;;'''''~-'J004.'~i>;4&M_~~",",~''i<~;'-'.~A;~.''''C'''_~ Deschutes County Food and Beverage Activities September 1, 2014 through March 31, 2015 September Revenues $ 17,350 $ Direct Costs Beginning Inventory - Purchases (Food/Bev/Paper/Chemicals) 1,048 Less: Ending Inventory - Cost of Food & Beverage 1,048 Event Expenses - Labor 2,334 Total Direct Costs 3,382 Gross Profit 13,968 Gross Profit Percentages 81% Expenses/Expenditures Personnel 8,520 Other Materials & Services 1,895 Total ExpenseslExpenditures 10,415 Income· Food & Beverages Activities $ 3,554 F & B with Premier Contract $ 3,101 Difference (F&E compared to Premier) $ 452 "--------."""'""'-,--,.-"~--~--,-.. October November December January 12z678 $ 29,005 $ 4,683 $ 33!550 -17,899 17,773 18,199 19,302 7,538 1,350 7,521 {17,899) {17,773) {18,199) {16,755) 1,403 7,664 924 8,965 -225 1,232 709 2,651 4,803 1,203 5,784 4,054 12,693 3,359 15,457 8 1625 161312 1,324 181092 68% 56 Yo 28% 54% 8,742 8,742 8,742 8,742 244 277 174 - 8,986 9,019 8,916 8,742 $ P61) $ 7,293 $ l7,592) $ 9,350 $ 2,157 $ 7,708 $ 2,056 $ 7,994 $ (2,518) $ (415) $ (9,647) $ 1,356 Percentage of Februlilry March Year to Date Revenues $ 33,907 $ 78,481 $ 209,654 16,755 18,536 - 8,304 15,095 60,158 (18,536) (18,908) (18,908) 6,524 14,723 41,250 19.7% 855 155 3,176 1.5% 3,462 12,297 32,535 15.5% 10,841 27,175 76,961 36.7% 23,066 51 1306 132,694 63.3% 68% 65% 63%1 8,742 8,742 60,971 947 919 4,456 9,689 9,661 65,428 $ 13,377 $ 41,645 67,266 $ 8,760 $ 20,483 $ 52,259 $ 4,616 $ 21,162 $ 15,007 Page 18 JUSTICE COURT Statement of Financial Operating Data July 1, 2014 through March 31,2015 (75% of Fiscal Year) FY 2015 FY 2014 I %of Actual Actual Budget Budget IProjection I $ Variance Revenues 279,272 62% a) 450,000 441,024 (8,976) State Miscellaneous Court Fines & Fees 425,632 -0% b) 600 -(600) Interest on Investments 653 361 44% 815 481 ~334~ 279,633 62% 451,415 441,505 (9,910)Total Revenues 426,285 Expenditures 320,210 77% c) 416,045 426,947 (10,902) Materials and Services 183,148 Personnel Services 407,456 118,026 71% d) 166,093 160,000 6,093 Total Expenditures 590,605 438,236 75% 582,138 586,947 (4,809) (158,603) (130,723) (145,441) (14,718)Revenues less Expenditures (164,319) 55,800 75% 74,398 74,398 Change in Fund Balance (23,500) Transfers In-General Fund 140.819 (102.803) (56,325) (71.043) (14.718) Beginning Fund Balance 153.818 130.317 121% 107,621 130,317 22.696 End Fund Bal (Contingency) $ 130,317 $ 27,514 $ 51,2961 $ 59,274 1 $ 7,978 I Beginning Net Working Capital-Requested Budget $ 93,800 a) Projection -YTD plus FY 2014 April-June increased by 4%. b) State phased out this payment in FY 2012 c) Projection based on annualizing year to date d) Assume that Apr-June same as March and that year end accrual same as FY 2014 Page 19 j f CAPITAL PROJECTS • Campus Improvement • North County Campus 1 Deschutes County Campus Improvement (Fund 463) Inception through March 31, 2015 RESOURCES: Transfer in (Note A) Transfer in -General Fund Transfer in -General County Projects (142) (Note B) Oregon Judicial Dept Payment Interest Revenue Total Resources EXPENDITURES: Basement Jail/Boiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor Restrooms/Haslinger Court 1 st Floor DeHoog/Bagley Court/Jury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2/Basement Phases 1/2 "Stone Building" Internal Service Fund Charges Total Materials & Services Revenues less Expenditures Notes: JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8 Received and Com m itted or Expended Projected Total $ 796,617 $ $ 796,617 150,000 150,000 700,000 120,000 820,000 20,000 20,000 10,193 10,193 1,676,810 120,000 1,796,810 168,109 168,109 141,862 141,862 117,980 117,980 401,231 401,231 81,702 81,702 40,257 40,257 34,348 34,348 420,574 420,574 720 382,549 383,269 7,477 7,477 1,414,261 382,549 1,796,810 $ 262,549 $ (262,549) A. Remaining proceeds of the OSP portion of the FF&C borrowing for the OSP/911 Building. B. FY 2016 Requested budget includes a Transfer In from Fund 142. Completed Projects JRF 4/1/2015 I Deschutes County North County Services Building Inception through March 31, 2015 ACTUAL Projected RESOURCES: Rental Expended from Fund 142 for Design Center Transfers in: Fund 140 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P & I) Interest Revenue Total Resources 500 1,427,013 202,461 600,000 151,736 9.374 $ 2,391,084 $ 567,432 567,432 500 1,427,013 769,893 600,000 151.736 9.374 $ 2,958,516 a) b) 500 1,427,013 769,893 600,000 151,736 9.374 $ 2,958,516 EXPENDITURES: Design Center -Hwy 97 Land &Building 1,402,013 ArchitecturelDesign 47,092 Utilities 25.883 Fees, Permits & SDCs 323 Other 4,185 Total Design Center 1,479,496 1.000 1,000 1,402.013 47,092 26.883 323 4,185 1,480,496 1.402,013 47,092 26,883 323 4,185 1,480,496 Antler Building Land &Building Building Improvements Personal Property Interest Other Total Antler Building 601,200 42,364 27,016 2.827 928 674,334 601,200 42,364 27,016 2,827 928 674.334 601,200 42,364 27,016 2,827 928 674,334 Unger Building Remodel Remodel Construction-Griffen Constr. ArchitecturelDesign Relocation Costs Fees &Permits Utilities Furniture, Fixtures & Equipment Other Total Unger Building Remodel 11,477 46,165 20,886 4.316 1,829 6,404 14,058 105,135 572,995 19,000 9,200 15,684 1,171 43,596 661,646 584,472 65.165 30,086 20,000 3,000 50,000 14.058 766,781 584,472 65,165 30,086 20.000 3,000 50,000 14,058 766,781 Other Intemal Service Fund Charges Evergreen School 33.102 3,803 33,102 3.803 33,102 3,803 Total Expenditures 2,295,870 662,646 2,958,516 2,958,516 Net $ 95,214 $ (95,214~ a) The property was purchased in FY 2011 with resources from Fund 142 -General County Projects. Also, $25,000 was paid to the architect from Fund 142 in FY 2011. b) The resources for the Unger remodel will be providced by Fund 140. c) The costs incurred through June 30, 20015 for alternate facilities for Justice Court and Parole &Probation will paid paid from Fund 462.