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HomeMy WebLinkAboutFY 2018 Adopted Line Item Budget Deschutes County, Oregon Adopted Budget Fiscal Year 2018 1300 NW Wall Street, Suite 200 Bend, Oregon 97703-1947 (541) 388-6570 Deschutes County Budget Committee Commissioners Appointed Members Tammy Baney, Chair Bruce Barrett Anthony DeBone, Vice Chair Jimm Burton Philip G. Henderson Mike Maier Staff Members Tom Anderson, County Administrator Erik Kropp, Deputy County Administrator Wayne Lowry, Finance Director/Treasurer Loni Burk, Financial/Budget Analyst This page intentionally left blank. COUNTY and COUNTY SERVICE DISTRICT BUDGETS TABLE OF CONTENTS Page Summary-Resources and Requirements .................................................. 1 Fund 001 ................................................................... General Fund 00 Revenue – Non-Departmental ............................................ 15 02 Assessor ............................................................................. 17 05 Clerk/Elections ................................................................... 23 06 Board of Property Tax Appeals (BOPTA) ........................ .29 11 District Attorney ................................................................. 32 12 Medical Examiner .............................................................. 39 18 Finance/Tax ........................................................................ 40 23 Veterans’ Services .............................................................. 44 25 Property Management Administration ............................... 48 45 Non-Departmental Appropriations ..................................... 52 Special Revenue Funds 105 Economic Development ............................................................. 55 111 Court Technology Reserve. ........................................................ 57 114 Assessment/Clerk/Tax Reserve .................................................. 59 123 Justice Court ............................................................................... 61 125 Industrial Lands Proceeds .......................................................... 65 129 Humane Society of Redmond ..................................................... 67 130 Park Acquisition and Development ............................................ 69 132 Park Development Fees .............................................................. 71 135 PERS Reserve ............................................................................ 73 140 Project Development and Debt Reserve ..................................... 75 142 General County Projects ............................................................. 78 143 General Capital Reserve ............................................................. 81 145 County School ............................................................................ 83 150 Special Transportation ................................................................ 85 155 Taylor Grazing ........................................................................... 87 160 Transient Room Tax ................................................................... 89 165 Video Lottery ............................................................................. 92 170 Transient Room Tax-1% ............................................................ 94 Fund Page 205 Foreclosed Land Sales ................................................................ 96 212 Victims’ Assistance Program ..................................................... 99 215 Law Library .............................................................................. 103 218 County Clerk Records ............................................................... 107 230 Community Justice – Juvenile .................................................. 110 240 Court Facilities .......................................................................... 118 245 Deschutes County Communication System .............................. 120 255 Deschutes County Sheriff’s Office ........................................... 124 256 Communications System Reserve ............................................. 192 260 HealthyStart Prenatal ................................................................ 194 261 Public Health Reserve ............................................................... 197 270 Oregon Health Plan – Mental Health Services.......................... 199 274 Health Services ......................................................................... 202 276 Acute Care Services .................................................................. 215 280 Oregon Health Plan – Alcohol/Drug Services .......................... 217 290 Code Abatement ........................................................................ 219 295 Community Development ......................................................... 221 296 CDD-Groundwater Partnership ................................................. 231 297 Newberry Neighborhood ........................................................... 233 300 Community Development Reserve ........................................... 235 301 CDD Building Program Reserve ............................................... 237 302 CDD Electrical Program Reserve ............................................. 239 303 CDD Facilities Reserve ............................................................. 241 305 GIS Dedicated ........................................................................... 243 325 Road .......................................................................................... 247 326 Natural Resource Protection ..................................................... 257 327 Federal Forest Title III .............................................................. 261 328 Surveyor .................................................................................... 263 329 Public Land Corner Preservation .............................................. 265 330 Road Building and Equipment .................................................. 267 335 Road Improvement Reserve ...................................................... 269 336 Countywide Transportation SDC Improvement Fee ................. 271 340 Vehicle Maintenance and Replacement .................................... 273 Page i Fund Page 350 Dog Control .............................................................................. 275 355 Adult Parole and Probation ...................................................... 278 Capital Project Funds 430 Local Improvement District ..................................................... 286 456 Jail Project ............................................................................... 288 462 North County Services Building .............................................. 292 463 Campus Improvement .............................................................. 294 464 Sisters Health Clinic ................................................................. 297 465 Road CIP .................................................................................. 299 Debt Service Funds 530 CDD Building FF&C Ref Series 2004 ..................................... 301 535 Full Faith & Credit 2003/Ref 2012, Multiple County Bldgs .... 303 536 Full Faith & Credit 2005, Ref 2015,Courthouse Rem/Land .... 305 538 Full Faith & Credit 2008, New OSP/911 Building .................. 307 539 Full Faith & Credit 2009A, Jamison Property .......................... 309 540 HHS/BJCC FF&C Ref Series 2005 .......................................... 311 541 Full Faith & Credit 2010-Secure Treatment Facility (STF) ..... 313 556 Jail Project Debt Service .......................................................... 315 575 PERS Debt Service, Series 2002/2004 ..................................... 317 590 Fairgrounds Debt Service ......................................................... 319 Proprietary Funds Enterprise 601 RV Park .................................................................................... 321 610 Solid Waste .............................................................................. 325 611 Landfill Closure ........................................................................ 334 612 Landfill Postclosure .................................................................. 337 613 Solid Waste Capital Projects .................................................... 339 Fund Page 614 Solid Waste Equipment Reserve ............................................... 341 617 Fair and Expo Center Capital Reserve ...................................... 343 618 Fair and Expo Center ................................................................ 345 619 Deschutes County Fair .............................................................. 354 Internal Service Funds 620 Facilities .................................................................................... 361 625 Administrative Services ............................................................ 367 628 Board of County Commissioners (BOCC) ............................... 372 630 Finance ...................................................................................... 376 631 Finance Reserve ........................................................................ 382 640 Legal Counsel ........................................................................... 384 650 Human Resources ..................................................................... 389 660 Information Technology (IT) .................................................... 394 661 IT Reserve Fund ........................................................................ 400 670 Insurance ................................................................................... 402 675 Health Benefits Fund ................................................................ 408 County Service Districts 701 Countywide Law Enforcement District #1 ............................... 417 702 Rural Law Enforcement District #2 .......................................... 420 703 Countywide Law Enforcement District #1-Capital Reserve ..... 423 704 Rural Law Enforcement District #2-Capital Reserve ............... 425 705 Deschutes County 9-1-1 Service District .................................. 427 707 Deschutes County 9-1-1 Communications ................................ 435 710 Deschutes County 9-1-1 CSD-Equipment Reserve .................. 440 720 Deschutes County Extension/4-H Service District ................... 442 721 Extension/4-H Service District Reserve Fund .......................... 447 1 Page ii Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital 113,103,103 10,000,000 226,443 121,500 860,630 85,000 Property Tax - Current Year 27,129,324 26,296,000 ---- Property Tax - Prior Year 360,000 350,000 ---- Revenue (excl. prop. taxes)180,608,319 5,554,332 34,000 2,000 13,500 531,500 Transfers In 34,968,400 127,322 -32,000 120,000 70,000 Total Revenues 243,066,043 32,327,654 34,000 34,000 133,500 601,500 Total Resources 356,169,146 42,327,654 260,443 155,500 994,130 686,500 REQUIREMENTS Salaries 67,301,707 6,958,598 ---302,205 Life & Long Term Disability 315,680 31,904 ---1,358 Health & Dental Insurance 18,926,450 1,952,860 ---96,920 FICA/Medicare 5,156,205 523,110 ---22,716 PERS 14,724,814 1,275,516 ---59,217 Unemployment Insurance 334,730 34,787 ---1,410 Workers' Compensation 1,241,718 64,837 ---2,645 Personnel Services 108,001,304 10,841,612 ---486,471 Materials & Services 94,170,486 5,017,340 260,443 75,000 -142,392 Debt Principal 3,945,161 ----- Debt Interest 2,333,212 ----- Total Debt Service 6,278,373 ----- Capital Outlay 14,715,535 10,000 -80,500 -- Transfers Out 34,968,400 17,458,702 ---- Total Exp. & Transfers 258,134,098 33,327,654 260,443 155,500 -628,863 Contingency 65,559,439 9,000,000 ---57,637 Unapprop Ending Fund Bal / Reserve for Future Expenditures 32,475,609 ---994,130 - Total Requirements 356,169,146 42,327,654 260,443 155,500 994,130 686,500 FTE Change 9.20 2.00 ---- FTE - FY 2018 943.75 97.75 ---4.60 FTE - FY 2017 934.55 95.75 ---4.60 FY 2017 Budget As Revised 344,084,018 41,841,158 261,867 194,000 858,500 690,608 Inc (Dec) from FY 2017 12,085,128 486,496 (1,424)(38,500)135,630 (4,108) General Fund Special Revenue Funds TOTAL General (001) Economic Development Fund (105) Court Tech Reserve (111) Aseesment/Tax/ Clerk Reserve (114) Justice Court (123) Page 1 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 -(481,878)215,000 93,000 13,262,000 900,000 1,085,871 ------833,324 ------10,000 -538,000 302,000 2,800 165,000 811,441 153,750 ----2,000,000 300,000 - -538,000 302,000 2,800 2,165,000 1,111,441 997,074 -56,122 517,000 95,800 15,427,000 2,011,441 2,082,945 ------- ------- ------- ------- ----1,200,000 -- ------- ------- ----1,200,000 -- --96,500 95,800 -85,000 1,191,521 ------- ------- ------- --230,500 --485,297 255,000 -56,122 190,000 --1,441,144 - -56,122 517,000 95,800 1,200,000 2,011,441 1,446,521 ------636,424 ----14,227,000 -- -56,122 517,000 95,800 15,427,000 2,011,441 2,082,945 ------- ------- ------- 47,000 53,122 372,800 94,800 13,225,000 2,936,757 2,601,210 (47,000)3,000 144,200 1,000 2,202,000 (925,316)(518,265) Park Acquisition & Development (130) Park Development Fees (132) PERS Reserve (135) Project Dev & Debt Reserve (140) Humane Society of Redmond (129) Special Revenue Funds Industrial Lands Proceeds (125) General County Projects (142) Page 2 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 7,280,000 -4,000 40,000 407,000 159,362 ------ ------ 109,200 267,600 817,200 5,500 5,890,000 702,500 3,136,663 ----- 3,245,863 267,600 817,200 5,500 5,890,000 702,500 10,525,863 267,600 821,200 45,500 6,297,000 861,862 ------ ------ ------ ------ ------ ------ ------ ------ -267,600 821,200 45,500 2,109,040 861,862 ------ ------ ------ 1,000,000 ----- ----3,177,531 - 1,000,000 267,600 821,200 45,500 5,286,571 861,862 ------ 9,525,863 ---1,010,429 - 10,525,863 267,600 821,200 45,500 6,297,000 861,862 ------ ------ ------ 7,252,813 267,410 1,095,684 39,830 5,663,000 823,000 3,273,050 190 (274,484)5,670 634,000 38,862 Video Lottery (165) Special Revenue Funds General Capital Reserve (143) County School (145) Special Transportation (150) Taylor Grazing (155) Transient Room Tax-7% (160) Page 3 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 405,292 10,000 95,000 450,000 334,960 1,200,000 28,000 ------- ------- 847,000 58,900 294,787 159,421 125,700 682,536 148,464 --295,648 --5,597,643 - 847,000 58,900 590,435 159,421 125,700 6,280,179 148,464 1,252,292 68,900 685,435 609,421 460,660 7,480,179 176,464 --336,712 --3,319,132 - --1,447 --15,781 - --116,304 173 -909,650 - --25,146 --249,428 - --57,971 --664,575 - --2,115 --16,647 - --1,202 --138,650 - --540,897 173 -5,313,863 - 1,006,314 58,999 48,633 206,727 138,729 1,198,996 176,464 ------- ------- ------- ------- 245,978 --71,200 -69,000 - 1,252,292 58,999 589,530 278,100 138,729 6,581,859 176,464 -9,901 95,905 331,321 321,931 898,320 - ------- 1,252,292 68,900 685,435 609,421 460,660 7,480,179 176,464 ------- --6.00 --46.90 - --6.00 --46.90 - 1,020,000 60,500 679,520 588,991 442,230 7,362,143 165,535 232,292 8,400 5,915 20,430 18,430 118,036 10,929 Transient Room Tax-1% (170) Foreclosed Land Sales (205) Victims' Assistance Program (212) Law Library (215) County Clerk Records (218) Community Justice - Juvenile (230) Court Facilities (240) Special Revenue Funds Page 4 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 --285,459 4,917,083 8,434,473 894,594 2,040,697 ------- ------- 37,825,882 50,500 3,200 50,000 33,592,026 442,013 24,000 3,151,787 ---4,584,193 -- 40,977,669 50,500 3,200 50,000 38,176,219 442,013 24,000 40,977,669 50,500 288,659 4,967,083 46,610,692 1,336,607 2,064,697 20,455,908 ---17,350,822 -- 88,379 ---91,738 -- 4,597,937 ---5,905,497 -- 1,519,274 ---1,430,842 -- 4,561,637 ---3,319,885 -- 80,020 ---110,168 -- 625,974 ---168,325 -- 31,929,129 ---28,377,277 -- 7,608,173 -100 2,900,161 12,913,779 535,374 516,705 ------- ------- ------- 1,168,101 ---1,020,000 -- 272,266 ---490,320 -- 40,977,669 -100 2,900,161 42,801,376 535,374 516,705 ---2,066,922 3,809,316 801,233 1,547,992 -50,500 288,559 ---- 40,977,669 50,500 288,659 4,967,083 46,610,692 1,336,607 2,064,697 ----3.20 -- 227.50 ---303.05 -- 227.50 ---299.85 -- 46,311,947 818,342 343,369 4,250,988 41,280,586 1,423,729 2,872,076 (5,334,278)(767,842)(54,710)716,095 5,330,106 (87,122)(807,379) Communications System Reserve (256) Health Services (274) Sheriff's Office (255) Public Health Dept Reserve (261) OHP- Alcohol/Drug Services (280) OHP- Mental Health Services (270) Acute Care Services (276) Special Revenue Funds Page 5 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 58,794 1,640,386 26,630 61,840 2,056,811 1,002,474 - ------- ------- 1,000 7,338,533 100 1,000 17,000 5,600 - ----462,131 254,387 97,092 1,000 7,338,533 100 1,000 479,131 259,987 97,092 59,794 8,978,919 26,730 62,840 2,535,942 1,262,461 97,092 -3,350,209 ----- -15,154 ----- -954,310 ----- -252,687 ----- -614,389 ----- -16,921 ----- -33,896 ----- -5,237,566 ----- 59,794 1,329,280 26,730 ---- ------ ------ ------- ------- -926,888 -55,111 --- 59,794 7,493,734 26,730 55,111 --- -1,485,185 -7,729 --- ----2,535,942 1,262,461 97,092 59,794 8,978,919 26,730 62,840 2,535,942 1,262,461 97,092 -3.00 ----- -48.00 ----- -45.00 ----- 83,105 8,320,357 109,050 209,154 2,039,995 995,773 - (23,311)658,562 (82,320)(146,314)495,947 266,688 97,092 CDD Building Pgm Reserve (301) CDD- Groundwater Partnership (296) Newberry Neighborhood (297) Code Abatement (290) Community Development (295) Community Development Reserve (300) CDD Electrical Reserve (302) Special Revenue Funds Page 6 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 75,841 107,307 8,684,589 574,466 270,461 160,574 ------ ------ 700 301,220 19,877,279 1,242,000 2,500 194,650 10,000 --35,000 -- 10,700 301,220 19,877,279 1,277,000 2,500 194,650 86,541 408,527 28,561,868 1,851,466 272,961 355,224 -177,395 3,833,954 119,079 -- -823 16,706 404 -- -44,583 1,239,381 19,384 -- -13,408 284,705 9,032 -- -32,809 709,197 19,654 -- -811 19,035 353 -- -3,065 58,996 945 -- -272,894 6,161,974 168,851 -- 75,000 55,012 13,715,873 1,064,223 120,000 165,000 ---- ---- ------ --228,000 --- --6,000,000 37,400 -- 75,000 327,906 26,105,847 1,270,474 120,000 165,000 -80,621 2,456,021 580,992 152,961 190,224 11,541 ----- 86,541 408,527 28,561,868 1,851,466 272,961 355,224 ------ -2.30 54.00 1.00 -- -2.30 54.00 1.00 -- 75,041 377,039 30,124,340 1,662,239 316,538 321,690 11,500 31,488 (1,562,472)189,227 (43,577)33,534 Special Revenue Funds GIS Dedicated (305) Federal Forest Title III (327) Surveyor (328) CDD Facilities Reserve (303) Road (325) Natural Resource Protection (326) Page 7 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 654,626 1,065,917 2,736,442 996,280 115,901 1,375,000 6,255,424 ------- ------- 491,000 10,000 780,000 25,000 301,200 5,421,974 125,000 -2,000,000 -528,070 73,718 451,189 5,275,400 491,000 2,010,000 780,000 553,070 374,918 5,873,163 5,400,400 1,145,626 3,075,917 3,516,442 1,549,350 490,819 7,248,163 11,655,824 -----2,759,289 - -----13,297 - -----798,630 - -----207,031 - -----627,926 - -----13,994 - -----35,693 - -----4,455,860 - 420,000 47,105 -175,000 446,523 1,843,865 35,701 ------- ------- ------- -1,231,000 -700,000 --3,360,000 --1,275,400 --44,000 - 420,000 1,278,105 1,275,400 875,000 446,523 6,343,725 3,395,701 725,626 1,797,812 2,241,042 -44,296 904,438 8,260,123 ---674,350 --- 1,145,626 3,075,917 3,516,442 1,549,350 490,819 7,248,163 11,655,824 ------- -----39.45 - -----39.45 - 1,054,882 2,313,435 2,180,426 1,390,226 579,668 7,064,486 9,085,143 90,744 762,482 1,336,016 159,124 (88,849)183,677 2,570,681 Special Revenue Funds Capital Proj Funds Public Land Corner Preservation (329) Road Building & Equipment (330) Vehicle Maintenance & Replacement (340) Dog Control (350) Adult Parole & Probation (355) Road CIP (465) Countywide Trans SDC Imprvmt Fee (336) Page 8 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 60,000 -113,000 --300,000 ------ ------ 758,246 -754,519 --126,833 694,797 234,158 -249,582 567,300 - 1,453,043 234,158 754,519 249,582 567,300 126,833 1,513,043 234,158 867,519 249,582 567,300 426,833 ------ ------ ------ ------ ------ ------ ------ ------ 400 -400 400 500 400 943,863 201,809 485,000 160,000 545,000 60,000 508,780 32,349 283,549 89,182 21,800 34,309 1,452,643 234,158 768,549 249,182 566,800 94,309 ------ ------ 1,453,043 234,158 768,949 249,582 567,300 94,709 ------ 60,000 -98,570 --332,124 1,513,043 234,158 867,519 249,582 567,300 426,833 ------ ------ ------ 1,507,752 235,188 905,642 250,084 572,175 403,951 5,291 (1,030)(38,123)(502)(4,875)22,882 Debt Service Funds FF & C, 2003/ Ref 2012 Multiple Bldgs (535) FF&C, 2005/ Ref 2015 Remodel/Land (536) FF & C, 2008 OSP/9-1-1 Building (538) FF & C, 2009A Jamison Property (539) FF&C, 2005 HHS/BJCC (540) Full Faith & Credit 2010-STF (541) Page 9 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 -60,000 -225,000 615,872 3,706,648 785,220 ------- ------- -1,173,538 -407,198 10,657,799 20,000 9,000 544,532 --160,000 -600,000 - 544,532 1,173,538 -567,198 10,657,799 620,000 9,000 544,532 1,233,538 -792,198 11,273,671 4,326,648 794,220 ----1,400,607 -- ----6,497 -- ----455,526 -- ----105,033 -- ----269,833 -- ----8,288 -- ----32,682 -- ----2,278,466 -- 400 --317,508 4,909,217 566,500 1,000 240,000 377,660 -190,587 656,469 -- 304,132 805,878 -31,549 204,633 -- 544,132 1,183,538 -222,136 861,102 -- ----125,000 -- ----2,580,000 -- 544,532 1,183,538 -539,644 10,753,785 566,500 1,000 ---252,554 519,886 3,760,148 - -50,000 ----793,220 544,532 1,233,538 -792,198 11,273,671 4,326,648 794,220 ----1.00 -- ----23.50 -- ----22.50 -- 546,582 1,183,216 2,633,925 787,320 9,533,897 3,401,534 781,622 (2,050)50,322 (2,633,925)4,878 1,739,774 925,114 12,598 Debt Service Funds Enterprise Funds Jail Project Debt Service (556) Landfill Postclosure (612) PERS Series 2002/2004 Debt Service (575) Fairgrounds Debt Service (590) RV Park (601) Solid Waste (610) Landfill Closure (611) Page 10 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 2,320,224 257,560 611,000 225,000 6,700 388,000 ------ ------ 20,000 900 14,000 2,097,570 1,538,344 3,387,720 1,600,000 350,000 351,430 686,370 -- 1,620,000 350,900 365,430 2,783,940 1,538,344 3,387,720 3,940,224 608,460 976,430 3,008,940 1,545,044 3,775,720 ---747,751 96,702 1,464,805 ---3,284 413 6,846 ---210,797 21,812 523,370 ---55,661 7,232 110,142 ---151,087 21,826 274,929 ---3,816 397 8,448 ---14,054 -22,063 ---1,186,450 148,382 2,410,603 315,068 9,316 -1,403,113 966,036 1,030,545 ---84,773 -- ---17,051 -- ---101,824 -- 3,100,000 340,000 976,430 15,000 -- ---105,452 430,626 40,260 3,415,068 349,316 976,430 2,811,839 1,545,044 3,481,408 525,156 259,144 -197,101 -294,312 ------ 3,940,224 608,460 976,430 3,008,940 1,545,044 3,775,720 ------ ---10.87 1.13 25.00 ---10.87 1.13 25.00 3,075,113 482,820 697,703 2,518,801 1,542,786 3,616,102 865,111 125,640 278,727 490,139 2,258 159,618 Facilities (620) Solid Waste Capital Projects (613) Solid Waste Equipment Reserve (614) Fair & Expo Ctr Capital Reserve (617) Fair & Expo Center (618) Deschutes County Fair (619) Enterprise Funds Internal Service Funds Page 11 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 160,000 59,000 180,000 140,000 285,000 585,000 404,666 ------- ------- 1,257,469 409,753 1,890,982 263,000 955,754 991,331 2,336,521 40,000 221,988 ----66,000 1,297,469 631,741 1,890,982 263,000 955,754 991,331 2,402,521 1,457,469 690,741 2,070,982 403,000 1,240,754 1,576,331 2,807,187 708,746 290,822 879,475 -627,788 541,492 1,359,272 2,976 1,506 4,167 -2,506 2,806 6,608 130,843 58,152 202,241 -116,304 174,457 334,321 49,260 22,071 65,102 -44,732 40,981 102,332 140,038 46,851 190,913 -101,137 91,547 252,850 2,379 -3,526 -2,115 2,820 5,534 4,987 4,785 5,380 -5,102 4,628 11,657 1,039,229 424,187 1,350,804 -899,684 858,731 2,072,574 248,931 216,876 572,291 203,293 146,611 334,598 511,134 ------- ------- ------- ---199,707 --- ------- 1,288,160 641,063 1,923,095 403,000 1,046,295 1,193,329 2,583,708 169,309 49,678 147,887 -194,459 383,002 223,479 ------- 1,457,469 690,741 2,070,982 403,000 1,240,754 1,576,331 2,807,187 ------- 6.75 3.00 10.00 -6.00 8.00 15.70 6.75 3.00 10.00 -6.00 8.00 15.70 1,481,365 672,142 1,993,478 1,934,160 1,139,738 1,334,165 2,976,364 (23,896)18,599 77,504 (1,531,160)101,016 242,166 (169,177) Information Technology (660) Human Resources (650) Legal (640) Finance Reserve (631) Finance (630) Board of County Commissioners (628) Administrative Services (625) Internal Service Funds Page 12 Summary - Resources and Requirements: All County Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital Property Tax - Current Year Property Tax - Prior Year Revenue (excl. prop. taxes) Transfers In Total Revenues Total Resources REQUIREMENTS Salaries Life & Long Term Disability Health & Dental Insurance FICA/Medicare PERS Unemployment Insurance Workers' Compensation Personnel Services Materials & Services Debt Principal Debt Interest Total Debt Service Capital Outlay Transfers Out Total Exp. & Transfers Contingency Unapprop Ending Fund Bal / Reserve for Future Expenditures Total Requirements FTE Change FTE - FY 2018 FTE - FY 2017 FY 2017 Budget As Revised Inc (Dec) from FY 2017 444,328 4,897,636 15,000,000 --- --- 240,000 3,371,531 21,585,803 --- 240,000 3,371,531 21,585,803 684,328 8,269,167 36,585,803 -220,944 - -1,080 - -62,998 - -16,280 - -41,027 - -1,146 - -2,152 - -345,627 - 29,500 2,390,699 22,038,292 --- --- --- 191,000 -- -1,000 - 220,500 2,737,326 22,038,292 -5,531,841 14,547,511 463,828 -- 684,328 8,269,167 36,585,803 --- -3.25 - -3.25 - 953,328 7,102,270 35,579,693 (269,000)1,166,897 1,006,110 Health Benefit Fund (675) IT Reserve (661) Insurance (670) Internal Service Funds Page 13 Summary - Resources and Requirements: County Service District Funds FY 2018 Adopted Budget RESOURCES Beginning Net Working Capital 21,631,000 5,073,000 6,040,000 6,600,000 3,200,000 185,000 533,000 Property Tax - Current Year 40,376,716 22,045,228 9,916,642 7,926,725 -488,121 - Property Tax - Prior Year 677,000 400,000 185,000 85,000 -7,000 - Revenue (excl. prop. taxes)1,897,568 80,000 61,300 1,702,119 40,000 11,649 2,500 Transfers In 1,819,863 --1,300,000 493,863 -26,000 Total Revenues 44,771,147 22,525,228 10,162,942 11,013,844 533,863 506,770 28,500 Total Resources 66,402,147 27,598,228 16,202,942 17,613,844 3,733,863 691,770 561,500 REQUIREMENTS Salaries 4,650,746 --4,650,746 --- Life & Long Term Disability 20,156 --20,156 --- Health & Dental Insurance 1,169,257 --1,169,257 --- FICA/Medicare 341,569 --341,569 --- PERS 836,393 --836,393 --- Unemployment Insurance 20,798 --20,798 --- Workers' Compensation 32,000 --32,000 --- Personnel Services 7,070,919 --7,070,919 --- Materials & Services 37,254,360 23,459,345 10,239,739 3,047,724 -507,552 - Debt Principal ------- Debt Interest ------- Total Debt Service ------- Capital Outlay 2,771,500 --2,210,000 --561,500 Transfers Out 1,819,863 --493,863 1,300,000 26,000 - Total Exp. & Transfers 48,916,642 23,459,345 10,239,739 12,822,506 1,300,000 533,552 561,500 Contingency 15,051,642 4,138,883 5,963,203 4,791,338 -158,218 - Unapprop Ending Fund Bal / Reserve for Future Expenditures 2,433,863 ---2,433,863 -- Total Requirements 66,402,147 27,598,228 16,202,942 17,613,844 3,733,863 691,770 561,500 FTE Change 1.00 --1.00 --- FTE - FY 2018 60.00 --60.00 --- FTE - FY 2017 59.00 --59.00 --- FY 2017 Budget As Revised 66,505,825 26,250,316 14,521,300 19,971,481 4,598,483 626,245 538,000 Inc (Dec) from FY 2017 (103,678)1,347,912 1,681,642 (2,357,637)(864,620)65,525 23,500 Extension/ 4-H CSD (720) Extension/ 4-H Reserve (721) Deschutes County 9-1-1 Service District (705/707) TOTAL Law Enforcement District - Countywide (701) Law Enforcement District - Rural (702) 9-1-1 CSD Eqp Reserve (710) Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 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