Monthly Meeting with Board of Commissioners Finance DirectorTreasurer

AGENDA

August 17 2015

(1) Monthly Investment Reports - June and July 2015

(2) June 2015 Financials

Deschutes County

$

Investment Income I

Investments By County Function Fiscal Year 2014-15

Jun-15 I I Y-T-O General $ 137429478 $ 95076 $ 1090934

- -

Total Investments $ 137429478 Total Investment Income 95076 1090934 Less Fee 5 of Invest Income (4754) (54547)

Investment Income - Net $ 90322 $ 1036387

Municipal Debt Corporate Notes Time Certificates U S Treasuries Federal Agencies LGIPBOTC

Total Investments

965 2571 178 655 3163 2468

10000

Total Portfolio By Investment Types

Municipal Debt 97

Treasuries 65

Federal Agencies

316

Category Maximums US Treasuries 100 LGIP 100 Federal Agencies 75 Bankers Acceptances 25 Time Certificates 50 Municipal Debt 25 Corporate Debt 25

Term Minimums

0- 30 days 10

Under 1 Year 25

Under 5 Years 100

Yield Percentages ~~

BOTC I LGIP ~ 054 050 Investments ~ 088 086 Average ~ 082 077

Months to Maturity oto 30 Days 2613 Under 1 Year 3750 Under 5 Years 10000

1033851

~-~

Deschutes County Investments Portfolio Management Portfolio Details - Inveslmenls June 30 2015

1===-----=-----_______--__-------urcha alurity Doys To Ratingsp-=-se_-M ~CUSIP Securily Broker Dale Date Maturtty IMoodys SampP

I-SY~ 0 =----mQua a k_----------___----=c-c_--7 12-=3 71912015 8 -__--_~0S-1~316 U p -B n= 19=01 middot_ 45906KDG76 International Bonds for ReconS-lCASTLE 1211912014 91112015 62 ~ AAA Aaa

86459DAB2 IMorgan Hill Redev-B - ll I14 1112__15 -_ _ __CASTLE +I_l 0__ 20 ____9_ 0_ -r-_---62 AAshy064159BA3 Bank of Nova Scotia Lc 41312=--_1c 12 1 1 Aa2CASTE_II--= O14 O190 5__00 A+

88059EGU2 ITennessee Valley AuthOrity CASTLE 121412014 111112015 123

17275RAC6 ICisco Syslems Inc CASTLE 212712014 212212016 236 AA- Al 06406HCG20 IBank of New York Melton Corp CASTLE 41412014 31412016 247 A+ Al

3133734F6 iFederal Home Loan Bank CASTLE 51212014 411512016 289 AA+ Aaa1-4--7-----Y--__--John-amp Jo -n CASLE cc12-4 ll12 16 Asa81 60A_0 son chnso _____-__-= T=-+_117-=01 _ 5 5 0--_ 319 AAA 1-12-deg022332 Lew rk Bank_--____--=_= 682016=-_--- is ampCla o-= 1218=2014 343

949746QU8 __----=---=-=--c-=-__V NISP 21202014 -= 51- 6=--_350 A+_---A2I= 6l~ 201- c949746QU8 __--CA-S-TLE 1_0-=2I2-=--0_ _ 6--1~ ------_ 350 A-- ___---_ 14 __ 5_I2Ol 6 _ _ _- +_ A2

949746QU8 CASTLE 1211212014 6152016 350 A+

1 ~ ~F~=~bullbullIsal~~ii2iE=~A~T~ ~~ 14~ ~ 0~ i ~ 5JA~+L--iAs6i8605i3C~4 C~ S~LE~i3l720~ 6~3O2~ 16i-~36~I~ 385 AA-

Coupon Par Value

Book Call Rale YTM 365 Date

500-----=-0 5-=07 200000_0_-=---+_=-----+-____1 0443 0457 1220000 I

1120 0450 750000 75~ 0 7~__-0_--6=2_1~-_-_shy5-40-00-shy0 _-_-_shy-shyshy=- shy----540189

0434 0447 418000 417519 417381+-__--1 5500 0550 1874000 1931 682-_19_3_3__1_16_-----------1 0700 0681 1000000 i 999940 1000127 21312016

~_07 72-0- 600_---650 000-t_-65037 1 _1_650 877 2150 0620 1529000 I 1 54~ 687 1 1549223 1 1000 1014 240000 2400-0-0+---shy24--0=-0==00------1

_=____=3 6-7-=-6-_=0 7_=5-=-0_--1 000000~-1c-02c7230----1 -=02c7- 664------I -=-__ 3676-1-_087-0--_1-000__000~_1-shy027230_-1-026__560__

E---t-3676_0860--- shy1000000___1027230_- shy1026677--___-1

j2L 0000 0999 3000000 2980 770 -0805-_0shy8011 _ 0400~000=-_1 38== r026=-t

0365 1693000middot 1682588 1686 683 ~-o---o-__=_------~=_ 2000000 1987320 1 1989652

1630000 1657074 1655512 1000000 1 00424~00-4-3244f-____1 1000000 1 012~90 1010246 2000000 2032 720 2033627

~~~__~~1 ~~~~~~~~~~~ 3000 000_ _--30=0183O11--7-~c+-=8~261~201J5 2000000 2002060L-==-~-2_-9c920-15i

672000 667424

~__-7~~-7~~--1 ~80~0~00~0~_1~ 8~0~5~6~8~8__~~~7r~8~12~6I~2~0716~ 775000 777449 61262016

2000000 2005220 9282015 000000 1 1

840000 1191

2000000 11c25_--1-05~0~_1000 000_---7~1-~~~-----_1

CASTlE 82312015 8I30I2018 2 131359Y~B~Y2_-i-=Federal Nalional Mtg Assn CASTLE 10162014 380 88059EMP6 Tennessee Valley AulhOrity-_---~A~LE 912~01i-4c_-~~-- 80Cc STf~--lo012~ _3

t-78008TLoB8 RC a a fC na L__-i- 0~~Bnko aad -=__---C=ACSTE-t-1112612014 94974BFL9 -+-clIs =orpor te-N -__-o -V---1We~Fca-rgo C= a ote DA-DA I 1 219~12014 912828QXl US Treasu 6192014 084670BB3 Berkshire Hathaway Inc 12192014 411AA

ODSt __~~~~_~~~1 411 AA~~~~~ 3134G5GE9 IFederal Home Loan Mt Co 422 AA+ Aaa 3133EDUM2 iFederal Farm Credit Bank 436 AA+ Asa 31359YLS4 Assn 442 AA+ Aaa

90521APH~____~~~~~~____ A~25 ~~~__~~~__~90521 APH5 313OA1CD8

3133EEBU3 Federal Farm Credit Bank 12102014 11142016 502 AA+ Aaa ~0~6~0~50~T~L~R~1~~B~an~k~O~f =~-r-- - 5~13c~20i714 ~11~4 -----~A2 Am=eri-=ca=C -===o ate----c-~~~ ~ ~ 1 ~20~16--_--502A ~__-3133ECliN2 Federal Farm Credit Bank~--- 121172013 121712016 525 iAA+ Aaa 0875 0722 2100000

~0~64~15~9~D~A~1~__-i~B~~ o~ co~u~a~~~____~~~__~ ~~~~ 531 Aa2 100C_-7 1 0~-~ank o~f7N va~S~ 6ro~207147-1 2I 1 32~016 A+ 1~~ 09~06406HCA5 Bank of New York Mellon Corp 4232014 1117120 lr-ssil ~-----r-2400 1067 2000000

Private Ex I Fdg 912828SC5 US Treasury 1162014 1312017 580 AA+ Asa 0875 1 0844 2000000 742651DN9 111202014 211 52017 595 1375 0799 3000000

611212015 211812017 51512015 311512017

5112014 31172017

596 A+ --~- 00000 88059E4C5 Tennessee Valley AuthOrity 623

Aa2 0709 2443000

064159DZ6 IBank of Nova Scotia 625 A+ 0906 1000000 984135AB9 IBerkshire Hathaway Inc 640 AA Aa2 1060 370000

840 AA 1 912828SS0 US Treasury 669 AAA Aaa 0875 0950 2000000 2010160 1997297

E9 15 =HHD I U Bancop CASTLE 42312015 5152017 684 A+ A1 1 0 _ 88 1 00 00 -12050 1014155 411520171---9 =-=-5--_ S~ 65_ 02--- 0--0--~1-0

E3-1c73==-5G~O8 -= 17 ===07 -r-- 6- 0---=-__~5--- 2oo0 3 000000_--- 04-=27-=-8710o--3003-~ 1 i 51-- 201--1ZO-=-_t-======--=___-oPJ=c-=___017127 14 511- 2 17 68 AA+__A7aa ~27 3 6 5-1-__ __ 16 6 961214CH4 CASTLE 41712015 5192017 688 AA- Aa2 1200 1061 2000000 2004240 2005161 WASH FED CD 5202015 f----52=2Ic2701~ 0900 0913 200000 200000 200000 7--- 691

3136FPYB7 VlNISP 2172014 5232017 692 AA+ Aaa 2050 0885 1460000 495463__---=-1 14916770--___---1 3~~9MEL3 CASTLE---12232013c-6l201-7 701 AA+ Aaa 1061 1115 1000000 984620 979333 31359MEL37 ATL =--1 612017 701TAA~-- 81 1136 1050000CS=E 242014 A~~31771CS97 CASTLE 12192014 662017 706 Aaa 1065 1028000

29270CYZ2 CASTLE 42412014 7112017 --r31AA- Aal 1+---=--~-7 171----~6c70c-000184~24-7P-cHS3--r-==c==-=7--===-=77---OCA=SoT-c-LE=---6 172 4 1 -- ----7 O-O1-----7ll712~0-7 731 AA- 1000000

3137EADV8 i MBS 5292015 71412017 744 Aaa 1000000 1 13-135O-GOZ=F3--~=--=c=-=L-=-=---IV=INisr-r- 462015 72612017 758 AA+ Aaa 2=~2000000 _~~~~~~~7 81201 6

1000000 1 000000

0920 1000000 l =0~00- -=1250 1000000 1000 0943 1050000 1205 1267 2000000 1 -2~0~5 -1--2~6~8-~1~0-5~9~0070o--~~middot~-~-=~~-----1600 --1Co90 ~00000~0--=~=4 7-__2

1318 1260000 1257~-1 3C2-3-- 740000 1650 1570 2000000 1650 1540 1000000 5000 1120 810000 _ -==_ 1430 1430 750000

985000

28963494 4949985

138047443

II38SXAUI CASTLE 111111201 81112017 162 AM Au 2000000 P 12015 anSl2017 T76 AA As1

912828TM2 =~______-+~2=~910~~20~1~4~6I3112017L_7~9~2_____~~~---1ltlt06~1___912828TM2 21192015 8312017 792 313383JB8 jVINISP 1212612013 9272017 -=8719=--AA-+_Aaa__3136GOC74 ==--=i-__~V~IN~IS~P~2~13~2~0c14 92plusmn72~0 17=-_-8~19 I AA+ Aaa 912720 15 31771KAD90 DA DAV 1211012Q14111T3020 17 883 Aaa ~8~80~5~9~FAZ~4~_~~~~~~-~th~o~ri~_~~ l 2~1~2~0~1~_~ 5~2~0~17~_~ ~~ 1Au~ ~ C~A~S~T~LE=--~~ 4 27~ 898 AA+-~~----961214BZ5 CASTLE 352015 1122018 926 jAA- Aa2 31771EAL5 =AST 2I2~ 2182018 953 ---__ 1252C -~ Lc=Ec--=42015

31771 EAL5 _____ CAST E 2~~- 18 953ic L=_72520-1-5-28120-- 06050TLY6 CASTLE 3262018 999 A A2 06050TLY6 CASTLE 3262018 --~ A2

1~===-----r~ OA~~ 41112018 Aa21l8O IIGIIII6 -i~i~=---~~ V~~ 1005 AM1J7I904121NCO IPJ 51712015 61151201 6 1080 AA+

939307HF4 PJ 31302015 63012018 1095 Aa3

3134G6HA43 CASTLE 529201 5 9182018 1175 AA+ Aaa 9182015 1275 AA+ Asa 9127120151~ 136G1~BOL_Ji~~~~=-_3V~~ 1212720183~~~~ 6~ INIS[PL 1212014

I~ CASTLE fIIM015 1213112018 1279 AM Aaa SYS10078 1 SYS100---+B= o=th Cascades84 =ank t e

1~80~0~0~0~0----~~~__~~

31172016

Deschutes County

$

Investment Income I

Investments By County Function Fiscal Year 2014-15

Jun-15 I I Y-T-O General $ 137429478 $ 95076 $ 1090934

- -

Total Investments $ 137429478 Total Investment Income 95076 1090934 Less Fee 5 of Invest Income (4754) (54547)

Investment Income - Net $ 90322 $ 1036387

Municipal Debt Corporate Notes Time Certificates U S Treasuries Federal Agencies LGIPBOTC

Total Investments

965 2571 178 655 3163 2468

10000

Total Portfolio By Investment Types

Municipal Debt 97

Treasuries 65

Federal Agencies

316

Category Maximums US Treasuries 100 LGIP 100 Federal Agencies 75 Bankers Acceptances 25 Time Certificates 50 Municipal Debt 25 Corporate Debt 25

Term Minimums

0- 30 days 10

Under 1 Year 25

Under 5 Years 100

Yield Percentages ~~

BOTC I LGIP ~ 054 050 Investments ~ 088 086 Average ~ 082 077

Months to Maturity oto 30 Days 2613 Under 1 Year 3750 Under 5 Years 10000

1033851

~-~

Deschutes County Investments Portfolio Management Portfolio Details - Inveslmenls June 30 2015

1===-----=-----_______--__-------urcha alurity Doys To Ratingsp-=-se_-M ~CUSIP Securily Broker Dale Date Maturtty IMoodys SampP

I-SY~ 0 =----mQua a k_----------___----=c-c_--7 12-=3 71912015 8 -__--_~0S-1~316 U p -B n= 19=01 middot_ 45906KDG76 International Bonds for ReconS-lCASTLE 1211912014 91112015 62 ~ AAA Aaa

86459DAB2 IMorgan Hill Redev-B - ll I14 1112__15 -_ _ __CASTLE +I_l 0__ 20 ____9_ 0_ -r-_---62 AAshy064159BA3 Bank of Nova Scotia Lc 41312=--_1c 12 1 1 Aa2CASTE_II--= O14 O190 5__00 A+

88059EGU2 ITennessee Valley AuthOrity CASTLE 121412014 111112015 123

17275RAC6 ICisco Syslems Inc CASTLE 212712014 212212016 236 AA- Al 06406HCG20 IBank of New York Melton Corp CASTLE 41412014 31412016 247 A+ Al

3133734F6 iFederal Home Loan Bank CASTLE 51212014 411512016 289 AA+ Aaa1-4--7-----Y--__--John-amp Jo -n CASLE cc12-4 ll12 16 Asa81 60A_0 son chnso _____-__-= T=-+_117-=01 _ 5 5 0--_ 319 AAA 1-12-deg022332 Lew rk Bank_--____--=_= 682016=-_--- is ampCla o-= 1218=2014 343

949746QU8 __----=---=-=--c-=-__V NISP 21202014 -= 51- 6=--_350 A+_---A2I= 6l~ 201- c949746QU8 __--CA-S-TLE 1_0-=2I2-=--0_ _ 6--1~ ------_ 350 A-- ___---_ 14 __ 5_I2Ol 6 _ _ _- +_ A2

949746QU8 CASTLE 1211212014 6152016 350 A+

1 ~ ~F~=~bullbullIsal~~ii2iE=~A~T~ ~~ 14~ ~ 0~ i ~ 5JA~+L--iAs6i8605i3C~4 C~ S~LE~i3l720~ 6~3O2~ 16i-~36~I~ 385 AA-

Coupon Par Value

Book Call Rale YTM 365 Date

500-----=-0 5-=07 200000_0_-=---+_=-----+-____1 0443 0457 1220000 I

1120 0450 750000 75~ 0 7~__-0_--6=2_1~-_-_shy5-40-00-shy0 _-_-_shy-shyshy=- shy----540189

0434 0447 418000 417519 417381+-__--1 5500 0550 1874000 1931 682-_19_3_3__1_16_-----------1 0700 0681 1000000 i 999940 1000127 21312016

~_07 72-0- 600_---650 000-t_-65037 1 _1_650 877 2150 0620 1529000 I 1 54~ 687 1 1549223 1 1000 1014 240000 2400-0-0+---shy24--0=-0==00------1

_=____=3 6-7-=-6-_=0 7_=5-=-0_--1 000000~-1c-02c7230----1 -=02c7- 664------I -=-__ 3676-1-_087-0--_1-000__000~_1-shy027230_-1-026__560__

E---t-3676_0860--- shy1000000___1027230_- shy1026677--___-1

j2L 0000 0999 3000000 2980 770 -0805-_0shy8011 _ 0400~000=-_1 38== r026=-t

0365 1693000middot 1682588 1686 683 ~-o---o-__=_------~=_ 2000000 1987320 1 1989652

1630000 1657074 1655512 1000000 1 00424~00-4-3244f-____1 1000000 1 012~90 1010246 2000000 2032 720 2033627

~~~__~~1 ~~~~~~~~~~~ 3000 000_ _--30=0183O11--7-~c+-=8~261~201J5 2000000 2002060L-==-~-2_-9c920-15i

672000 667424

~__-7~~-7~~--1 ~80~0~00~0~_1~ 8~0~5~6~8~8__~~~7r~8~12~6I~2~0716~ 775000 777449 61262016

2000000 2005220 9282015 000000 1 1

840000 1191

2000000 11c25_--1-05~0~_1000 000_---7~1-~~~-----_1

CASTlE 82312015 8I30I2018 2 131359Y~B~Y2_-i-=Federal Nalional Mtg Assn CASTLE 10162014 380 88059EMP6 Tennessee Valley AulhOrity-_---~A~LE 912~01i-4c_-~~-- 80Cc STf~--lo012~ _3

t-78008TLoB8 RC a a fC na L__-i- 0~~Bnko aad -=__---C=ACSTE-t-1112612014 94974BFL9 -+-clIs =orpor te-N -__-o -V---1We~Fca-rgo C= a ote DA-DA I 1 219~12014 912828QXl US Treasu 6192014 084670BB3 Berkshire Hathaway Inc 12192014 411AA

ODSt __~~~~_~~~1 411 AA~~~~~ 3134G5GE9 IFederal Home Loan Mt Co 422 AA+ Aaa 3133EDUM2 iFederal Farm Credit Bank 436 AA+ Asa 31359YLS4 Assn 442 AA+ Aaa

90521APH~____~~~~~~____ A~25 ~~~__~~~__~90521 APH5 313OA1CD8

3133EEBU3 Federal Farm Credit Bank 12102014 11142016 502 AA+ Aaa ~0~6~0~50~T~L~R~1~~B~an~k~O~f =~-r-- - 5~13c~20i714 ~11~4 -----~A2 Am=eri-=ca=C -===o ate----c-~~~ ~ ~ 1 ~20~16--_--502A ~__-3133ECliN2 Federal Farm Credit Bank~--- 121172013 121712016 525 iAA+ Aaa 0875 0722 2100000

~0~64~15~9~D~A~1~__-i~B~~ o~ co~u~a~~~____~~~__~ ~~~~ 531 Aa2 100C_-7 1 0~-~ank o~f7N va~S~ 6ro~207147-1 2I 1 32~016 A+ 1~~ 09~06406HCA5 Bank of New York Mellon Corp 4232014 1117120 lr-ssil ~-----r-2400 1067 2000000

Private Ex I Fdg 912828SC5 US Treasury 1162014 1312017 580 AA+ Asa 0875 1 0844 2000000 742651DN9 111202014 211 52017 595 1375 0799 3000000

611212015 211812017 51512015 311512017

5112014 31172017

596 A+ --~- 00000 88059E4C5 Tennessee Valley AuthOrity 623

Aa2 0709 2443000

064159DZ6 IBank of Nova Scotia 625 A+ 0906 1000000 984135AB9 IBerkshire Hathaway Inc 640 AA Aa2 1060 370000

840 AA 1 912828SS0 US Treasury 669 AAA Aaa 0875 0950 2000000 2010160 1997297

E9 15 =HHD I U Bancop CASTLE 42312015 5152017 684 A+ A1 1 0 _ 88 1 00 00 -12050 1014155 411520171---9 =-=-5--_ S~ 65_ 02--- 0--0--~1-0

E3-1c73==-5G~O8 -= 17 ===07 -r-- 6- 0---=-__~5--- 2oo0 3 000000_--- 04-=27-=-8710o--3003-~ 1 i 51-- 201--1ZO-=-_t-======--=___-oPJ=c-=___017127 14 511- 2 17 68 AA+__A7aa ~27 3 6 5-1-__ __ 16 6 961214CH4 CASTLE 41712015 5192017 688 AA- Aa2 1200 1061 2000000 2004240 2005161 WASH FED CD 5202015 f----52=2Ic2701~ 0900 0913 200000 200000 200000 7--- 691

3136FPYB7 VlNISP 2172014 5232017 692 AA+ Aaa 2050 0885 1460000 495463__---=-1 14916770--___---1 3~~9MEL3 CASTLE---12232013c-6l201-7 701 AA+ Aaa 1061 1115 1000000 984620 979333 31359MEL37 ATL =--1 612017 701TAA~-- 81 1136 1050000CS=E 242014 A~~31771CS97 CASTLE 12192014 662017 706 Aaa 1065 1028000

29270CYZ2 CASTLE 42412014 7112017 --r31AA- Aal 1+---=--~-7 171----~6c70c-000184~24-7P-cHS3--r-==c==-=7--===-=77---OCA=SoT-c-LE=---6 172 4 1 -- ----7 O-O1-----7ll712~0-7 731 AA- 1000000

3137EADV8 i MBS 5292015 71412017 744 Aaa 1000000 1 13-135O-GOZ=F3--~=--=c=-=L-=-=---IV=INisr-r- 462015 72612017 758 AA+ Aaa 2=~2000000 _~~~~~~~7 81201 6

1000000 1 000000

0920 1000000 l =0~00- -=1250 1000000 1000 0943 1050000 1205 1267 2000000 1 -2~0~5 -1--2~6~8-~1~0-5~9~0070o--~~middot~-~-=~~-----1600 --1Co90 ~00000~0--=~=4 7-__2

1318 1260000 1257~-1 3C2-3-- 740000 1650 1570 2000000 1650 1540 1000000 5000 1120 810000 _ -==_ 1430 1430 750000

985000

28963494 4949985

138047443

II38SXAUI CASTLE 111111201 81112017 162 AM Au 2000000 P 12015 anSl2017 T76 AA As1

912828TM2 =~______-+~2=~910~~20~1~4~6I3112017L_7~9~2_____~~~---1ltlt06~1___912828TM2 21192015 8312017 792 313383JB8 jVINISP 1212612013 9272017 -=8719=--AA-+_Aaa__3136GOC74 ==--=i-__~V~IN~IS~P~2~13~2~0c14 92plusmn72~0 17=-_-8~19 I AA+ Aaa 912720 15 31771KAD90 DA DAV 1211012Q14111T3020 17 883 Aaa ~8~80~5~9~FAZ~4~_~~~~~~-~th~o~ri~_~~ l 2~1~2~0~1~_~ 5~2~0~17~_~ ~~ 1Au~ ~ C~A~S~T~LE=--~~ 4 27~ 898 AA+-~~----961214BZ5 CASTLE 352015 1122018 926 jAA- Aa2 31771EAL5 =AST 2I2~ 2182018 953 ---__ 1252C -~ Lc=Ec--=42015

31771 EAL5 _____ CAST E 2~~- 18 953ic L=_72520-1-5-28120-- 06050TLY6 CASTLE 3262018 999 A A2 06050TLY6 CASTLE 3262018 --~ A2

1~===-----r~ OA~~ 41112018 Aa21l8O IIGIIII6 -i~i~=---~~ V~~ 1005 AM1J7I904121NCO IPJ 51712015 61151201 6 1080 AA+

939307HF4 PJ 31302015 63012018 1095 Aa3

3134G6HA43 CASTLE 529201 5 9182018 1175 AA+ Aaa 9182015 1275 AA+ Asa 9127120151~ 136G1~BOL_Ji~~~~=-_3V~~ 1212720183~~~~ 6~ INIS[PL 1212014

I~ CASTLE fIIM015 1213112018 1279 AM Aaa SYS10078 1 SYS100---+B= o=th Cascades84 =ank t e

1~80~0~0~0~0----~~~__~~

31172016

1033851

~-~

Deschutes County Investments Portfolio Management Portfolio Details - Inveslmenls June 30 2015

1===-----=-----_______--__-------urcha alurity Doys To Ratingsp-=-se_-M ~CUSIP Securily Broker Dale Date Maturtty IMoodys SampP

I-SY~ 0 =----mQua a k_----------___----=c-c_--7 12-=3 71912015 8 -__--_~0S-1~316 U p -B n= 19=01 middot_ 45906KDG76 International Bonds for ReconS-lCASTLE 1211912014 91112015 62 ~ AAA Aaa

86459DAB2 IMorgan Hill Redev-B - ll I14 1112__15 -_ _ __CASTLE +I_l 0__ 20 ____9_ 0_ -r-_---62 AAshy064159BA3 Bank of Nova Scotia Lc 41312=--_1c 12 1 1 Aa2CASTE_II--= O14 O190 5__00 A+

88059EGU2 ITennessee Valley AuthOrity CASTLE 121412014 111112015 123

17275RAC6 ICisco Syslems Inc CASTLE 212712014 212212016 236 AA- Al 06406HCG20 IBank of New York Melton Corp CASTLE 41412014 31412016 247 A+ Al

3133734F6 iFederal Home Loan Bank CASTLE 51212014 411512016 289 AA+ Aaa1-4--7-----Y--__--John-amp Jo -n CASLE cc12-4 ll12 16 Asa81 60A_0 son chnso _____-__-= T=-+_117-=01 _ 5 5 0--_ 319 AAA 1-12-deg022332 Lew rk Bank_--____--=_= 682016=-_--- is ampCla o-= 1218=2014 343

949746QU8 __----=---=-=--c-=-__V NISP 21202014 -= 51- 6=--_350 A+_---A2I= 6l~ 201- c949746QU8 __--CA-S-TLE 1_0-=2I2-=--0_ _ 6--1~ ------_ 350 A-- ___---_ 14 __ 5_I2Ol 6 _ _ _- +_ A2

949746QU8 CASTLE 1211212014 6152016 350 A+

1 ~ ~F~=~bullbullIsal~~ii2iE=~A~T~ ~~ 14~ ~ 0~ i ~ 5JA~+L--iAs6i8605i3C~4 C~ S~LE~i3l720~ 6~3O2~ 16i-~36~I~ 385 AA-

Coupon Par Value

Book Call Rale YTM 365 Date

500-----=-0 5-=07 200000_0_-=---+_=-----+-____1 0443 0457 1220000 I

1120 0450 750000 75~ 0 7~__-0_--6=2_1~-_-_shy5-40-00-shy0 _-_-_shy-shyshy=- shy----540189

0434 0447 418000 417519 417381+-__--1 5500 0550 1874000 1931 682-_19_3_3__1_16_-----------1 0700 0681 1000000 i 999940 1000127 21312016

~_07 72-0- 600_---650 000-t_-65037 1 _1_650 877 2150 0620 1529000 I 1 54~ 687 1 1549223 1 1000 1014 240000 2400-0-0+---shy24--0=-0==00------1

_=____=3 6-7-=-6-_=0 7_=5-=-0_--1 000000~-1c-02c7230----1 -=02c7- 664------I -=-__ 3676-1-_087-0--_1-000__000~_1-shy027230_-1-026__560__

E---t-3676_0860--- shy1000000___1027230_- shy1026677--___-1

j2L 0000 0999 3000000 2980 770 -0805-_0shy8011 _ 0400~000=-_1 38== r026=-t

0365 1693000middot 1682588 1686 683 ~-o---o-__=_------~=_ 2000000 1987320 1 1989652

1630000 1657074 1655512 1000000 1 00424~00-4-3244f-____1 1000000 1 012~90 1010246 2000000 2032 720 2033627

~~~__~~1 ~~~~~~~~~~~ 3000 000_ _--30=0183O11--7-~c+-=8~261~201J5 2000000 2002060L-==-~-2_-9c920-15i

672000 667424

~__-7~~-7~~--1 ~80~0~00~0~_1~ 8~0~5~6~8~8__~~~7r~8~12~6I~2~0716~ 775000 777449 61262016

2000000 2005220 9282015 000000 1 1

840000 1191

2000000 11c25_--1-05~0~_1000 000_---7~1-~~~-----_1

CASTlE 82312015 8I30I2018 2 131359Y~B~Y2_-i-=Federal Nalional Mtg Assn CASTLE 10162014 380 88059EMP6 Tennessee Valley AulhOrity-_---~A~LE 912~01i-4c_-~~-- 80Cc STf~--lo012~ _3

t-78008TLoB8 RC a a fC na L__-i- 0~~Bnko aad -=__---C=ACSTE-t-1112612014 94974BFL9 -+-clIs =orpor te-N -__-o -V---1We~Fca-rgo C= a ote DA-DA I 1 219~12014 912828QXl US Treasu 6192014 084670BB3 Berkshire Hathaway Inc 12192014 411AA

ODSt __~~~~_~~~1 411 AA~~~~~ 3134G5GE9 IFederal Home Loan Mt Co 422 AA+ Aaa 3133EDUM2 iFederal Farm Credit Bank 436 AA+ Asa 31359YLS4 Assn 442 AA+ Aaa

90521APH~____~~~~~~____ A~25 ~~~__~~~__~90521 APH5 313OA1CD8

3133EEBU3 Federal Farm Credit Bank 12102014 11142016 502 AA+ Aaa ~0~6~0~50~T~L~R~1~~B~an~k~O~f =~-r-- - 5~13c~20i714 ~11~4 -----~A2 Am=eri-=ca=C -===o ate----c-~~~ ~ ~ 1 ~20~16--_--502A ~__-3133ECliN2 Federal Farm Credit Bank~--- 121172013 121712016 525 iAA+ Aaa 0875 0722 2100000

~0~64~15~9~D~A~1~__-i~B~~ o~ co~u~a~~~____~~~__~ ~~~~ 531 Aa2 100C_-7 1 0~-~ank o~f7N va~S~ 6ro~207147-1 2I 1 32~016 A+ 1~~ 09~06406HCA5 Bank of New York Mellon Corp 4232014 1117120 lr-ssil ~-----r-2400 1067 2000000

Private Ex I Fdg 912828SC5 US Treasury 1162014 1312017 580 AA+ Asa 0875 1 0844 2000000 742651DN9 111202014 211 52017 595 1375 0799 3000000

611212015 211812017 51512015 311512017

5112014 31172017

596 A+ --~- 00000 88059E4C5 Tennessee Valley AuthOrity 623

Aa2 0709 2443000

064159DZ6 IBank of Nova Scotia 625 A+ 0906 1000000 984135AB9 IBerkshire Hathaway Inc 640 AA Aa2 1060 370000

840 AA 1 912828SS0 US Treasury 669 AAA Aaa 0875 0950 2000000 2010160 1997297

E9 15 =HHD I U Bancop CASTLE 42312015 5152017 684 A+ A1 1 0 _ 88 1 00 00 -12050 1014155 411520171---9 =-=-5--_ S~ 65_ 02--- 0--0--~1-0

E3-1c73==-5G~O8 -= 17 ===07 -r-- 6- 0---=-__~5--- 2oo0 3 000000_--- 04-=27-=-8710o--3003-~ 1 i 51-- 201--1ZO-=-_t-======--=___-oPJ=c-=___017127 14 511- 2 17 68 AA+__A7aa ~27 3 6 5-1-__ __ 16 6 961214CH4 CASTLE 41712015 5192017 688 AA- Aa2 1200 1061 2000000 2004240 2005161 WASH FED CD 5202015 f----52=2Ic2701~ 0900 0913 200000 200000 200000 7--- 691

3136FPYB7 VlNISP 2172014 5232017 692 AA+ Aaa 2050 0885 1460000 495463__---=-1 14916770--___---1 3~~9MEL3 CASTLE---12232013c-6l201-7 701 AA+ Aaa 1061 1115 1000000 984620 979333 31359MEL37 ATL =--1 612017 701TAA~-- 81 1136 1050000CS=E 242014 A~~31771CS97 CASTLE 12192014 662017 706 Aaa 1065 1028000

29270CYZ2 CASTLE 42412014 7112017 --r31AA- Aal 1+---=--~-7 171----~6c70c-000184~24-7P-cHS3--r-==c==-=7--===-=77---OCA=SoT-c-LE=---6 172 4 1 -- ----7 O-O1-----7ll712~0-7 731 AA- 1000000

3137EADV8 i MBS 5292015 71412017 744 Aaa 1000000 1 13-135O-GOZ=F3--~=--=c=-=L-=-=---IV=INisr-r- 462015 72612017 758 AA+ Aaa 2=~2000000 _~~~~~~~7 81201 6

1000000 1 000000

0920 1000000 l =0~00- -=1250 1000000 1000 0943 1050000 1205 1267 2000000 1 -2~0~5 -1--2~6~8-~1~0-5~9~0070o--~~middot~-~-=~~-----1600 --1Co90 ~00000~0--=~=4 7-__2

1318 1260000 1257~-1 3C2-3-- 740000 1650 1570 2000000 1650 1540 1000000 5000 1120 810000 _ -==_ 1430 1430 750000

985000

28963494 4949985

138047443

II38SXAUI CASTLE 111111201 81112017 162 AM Au 2000000 P 12015 anSl2017 T76 AA As1

912828TM2 =~______-+~2=~910~~20~1~4~6I3112017L_7~9~2_____~~~---1ltlt06~1___912828TM2 21192015 8312017 792 313383JB8 jVINISP 1212612013 9272017 -=8719=--AA-+_Aaa__3136GOC74 ==--=i-__~V~IN~IS~P~2~13~2~0c14 92plusmn72~0 17=-_-8~19 I AA+ Aaa 912720 15 31771KAD90 DA DAV 1211012Q14111T3020 17 883 Aaa ~8~80~5~9~FAZ~4~_~~~~~~-~th~o~ri~_~~ l 2~1~2~0~1~_~ 5~2~0~17~_~ ~~ 1Au~ ~ C~A~S~T~LE=--~~ 4 27~ 898 AA+-~~----961214BZ5 CASTLE 352015 1122018 926 jAA- Aa2 31771EAL5 =AST 2I2~ 2182018 953 ---__ 1252C -~ Lc=Ec--=42015

31771 EAL5 _____ CAST E 2~~- 18 953ic L=_72520-1-5-28120-- 06050TLY6 CASTLE 3262018 999 A A2 06050TLY6 CASTLE 3262018 --~ A2

1~===-----r~ OA~~ 41112018 Aa21l8O IIGIIII6 -i~i~=---~~ V~~ 1005 AM1J7I904121NCO IPJ 51712015 61151201 6 1080 AA+

939307HF4 PJ 31302015 63012018 1095 Aa3

3134G6HA43 CASTLE 529201 5 9182018 1175 AA+ Aaa 9182015 1275 AA+ Asa 9127120151~ 136G1~BOL_Ji~~~~=-_3V~~ 1212720183~~~~ 6~ INIS[PL 1212014

I~ CASTLE fIIM015 1213112018 1279 AM Aaa SYS10078 1 SYS100---+B= o=th Cascades84 =ank t e

1~80~0~0~0~0----~~~__~~

31172016

Deschutes County

Investments By County Function

General $ 132217382 $

Investment Income Fiscal Year 2015-16

Jul-16 I I Y-T-O 92545 $ 92545

- -

Total Investments $ 132217382 Total Investment Income Less Fee 5 of Invest Income

Investment Income - Net 1$

92 545 (4627)

87918

92545 (4627)

$ 87918

Municipal Debt $ 13265000 Corporate Notes 33638000 Time Certificates 440000 U S Treasuries 9000000 Federal Agencies 42030000 LGIPfBOTC 33844382

Total Investments $ 132217382

Total Portfolio By Investment Types

Municipal Debt

100

lI C 1I

03deg11

Treasuries 68

Federal Agencies

31 8

1003 2544 033 681 3179 2560

10000

Category Maximums US Treasuries 100 LGIP 100 Federal Agencies 75 Bankers Acceptances 25 Time Certificates 50 Municipal Debt 25 Corporate Debt 25

Term Minimums

0- 30 days 10

Under 1 Year 25

Under 5 Years 100

Months to Maturity oto 30 Days 2560 Under 1 Year 416700 Under 5 Years 10000

______~_pu_=r--- s-- -- -_ cha-e -Ma_tuDate Date

rt--ty- ~~s T~~tgs---------c-----=--c-- ---------+----c-=----=-c-------==--I Maturity Moodys

~~~~~-=~~~~i~Bo~nds~f~o~r ~R~eco~n~s-~C~A~S~T~L~E~~1 ~21~1 9~n~O~lE4~~9f1~n~0~1~5==~ ~AAA___ ____ l ~ Hilt Redev-B CASTLE 1012014 9112015 31 AAshy

CASTLE 4312014 Aa2 0750 0 621

CASTLE 12142014 0434 0447

5500 0550

0 700 0681

0772 0600

2150 0_620

1000

Memorandum Date August 5 2015

To Board of County Commissioners Tom Anderson County Administrator

From Wayne Lowry Finance Director

RE Monthly Financial Reports

Attached please find Preliminary Fiscal Year End 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 Fund (675) Fair amp Expo Center (618) and Justice Court (123)

Cc All Department Heads

Deschutes County FY 2016 Beginning Net Working Capital

Budget to Actual (Preliminary) Comparison

Fund

Budgeted Beginning Net

Working Capital

Actual Beginning NetWorking Capital (as of

August 4 2015) Variance

General Fund

Community Justice - Juvenile

LED 1

LED 2

Public Health

Behavioral Health

Community Development

Road

Community Justice - Adult

Early Learning Hub

Solid Waste

Insurance Fund

Health Benefits Fund

Fair amp Expo Center

Justice Court

8630800

1271324

4616439

2536601

1789387

3893237

1600000

9298470

662516

274299

646922

3200000

13190000

100000

60000

9746606

1278464

4698963

3057938

1833658

4326698

2174995

11380457

864634

342253

1170823

3871735

14203821

58723

81603

1115806

7140

82524

521337

44271

433461

574995

2081987

202118

67954

523901

671735

1013821

(41277)

21603

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

County Clerk

BOPTA

District Attorney

Tax Office

Veterans

Property Management

Grant Projects

Non-Departmental

Total Expenditures

Transfers Out

Total Exp ampTransfers

Change in Fund Balance

Beginning Fund Balance

Ending Fund Balance

FY 2014

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Budget I Actual I $ Variance Adopted

21906239 22736401 23218789 482388 24090700

704120 576500 647334 70834 500000

2116386 2247299 2302484 55185 2552960

875381 876137 819454 (56683) 795202

1276019 1181190 1650844 469654 1534420

16097 16117 13342 (2775) 11154

226973 182612 274306 91694 182612

236278 222199 219175 (3024) 192379

80787 101986 86450 (15536) 70900

91900 25000 90113 65113 75000

2000 - - - -27532179 28165441 29322290 1156849 30005327

3559750 3793770 3697588 96182 4125299

1293531 1536210 1372852 163358 1624716

59895 70777 60320 10457 65634

5382874 5835377 5375083 460294 6146851

796232 877907 777731 100176 865513

292672 359989 330582 29407 388779

248054 271569 264768 6801 293574

130054 - - -1432177 1148696 1130753 17943 1163643

13195239

16327584

13894295 13009679 884616

15116394 14947204 169190

14674009

15537408

29522823

(1990644)

10371843

29010689 27956883 1053806

(845248) 1365407 2210655

7692433 8381199 688766

30211417

(206090)

8630800 $ 8381199 $ 6847185 $ 9746606 $2899421 $ 8424710

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 3431

Page 1

~ COMM JUSTICEJUVENILE I Statement of Financial Operating Data

I j

July 1 2014 through June 30 2015 (as of August 4 2015)FY2014 FY2016

Actual $ VarianceActual Adopted Revenues

OVA Basic amp Diversion 322574 359149 362333 3184 382817

State Grant 91379 82128 (9251 ) 91379

InmatePrisoner Housing 47550 40000 89850 49850 55000

Jail Funding HB 2712 36311 36568 36226 (342) 36568

Food Subsidy 23988 24000 18394 (5606) 24000

Interfund Grant - Gen Fund 20000 20000 20000 20000

Interest on Investments 7611 7000 9751 2751 7000

Leases 5200 7694 7694 7200

SB 1 065-Court Assess 17335 6000 24768 18768 17000

Contract Payments 7415 4500 9032 4532 6000

Discovery Fee 1870 3800 (3800)

Case Supervision Fee 8192 8192 6000

Federal Grants 9434 1205 1205

CFC Interfund Grant 125429

Miscellaneous 909 1 1 409 950

Total Revenues 625626 593421 671008 77587 653914

Expenditures

Personnel Services 4887572 5146491 4994826 151665 5319157

Materials and Services 1035701 1057441 1007010 50431 1153324

Capital Outlay 1100 1100 100

Transfers Out-Veh Reserve

Total Expenditures

Revenues less Expenditures (5301306) (5615271 ) (5334488) 280783 (5822327)

Transfers In-General Fund 591

Change in Fund Balance 67040 (246925) 33858 280783 (357736)

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 1411

Page 2

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

______~_pu_=r--- s-- -- -_ cha-e -Ma_tuDate Date

rt--ty- ~~s T~~tgs---------c-----=--c-- ---------+----c-=----=-c-------==--I Maturity Moodys

~~~~~-=~~~~i~Bo~nds~f~o~r ~R~eco~n~s-~C~A~S~T~L~E~~1 ~21~1 9~n~O~lE4~~9f1~n~0~1~5==~ ~AAA___ ____ l ~ Hilt Redev-B CASTLE 1012014 9112015 31 AAshy

CASTLE 4312014 Aa2 0750 0 621

CASTLE 12142014 0434 0447

5500 0550

0 700 0681

0772 0600

2150 0_620

1000

Memorandum Date August 5 2015

To Board of County Commissioners Tom Anderson County Administrator

From Wayne Lowry Finance Director

RE Monthly Financial Reports

Attached please find Preliminary Fiscal Year End 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 Fund (675) Fair amp Expo Center (618) and Justice Court (123)

Cc All Department Heads

Deschutes County FY 2016 Beginning Net Working Capital

Budget to Actual (Preliminary) Comparison

Fund

Budgeted Beginning Net

Working Capital

Actual Beginning NetWorking Capital (as of

August 4 2015) Variance

General Fund

Community Justice - Juvenile

LED 1

LED 2

Public Health

Behavioral Health

Community Development

Road

Community Justice - Adult

Early Learning Hub

Solid Waste

Insurance Fund

Health Benefits Fund

Fair amp Expo Center

Justice Court

8630800

1271324

4616439

2536601

1789387

3893237

1600000

9298470

662516

274299

646922

3200000

13190000

100000

60000

9746606

1278464

4698963

3057938

1833658

4326698

2174995

11380457

864634

342253

1170823

3871735

14203821

58723

81603

1115806

7140

82524

521337

44271

433461

574995

2081987

202118

67954

523901

671735

1013821

(41277)

21603

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

County Clerk

BOPTA

District Attorney

Tax Office

Veterans

Property Management

Grant Projects

Non-Departmental

Total Expenditures

Transfers Out

Total Exp ampTransfers

Change in Fund Balance

Beginning Fund Balance

Ending Fund Balance

FY 2014

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Budget I Actual I $ Variance Adopted

21906239 22736401 23218789 482388 24090700

704120 576500 647334 70834 500000

2116386 2247299 2302484 55185 2552960

875381 876137 819454 (56683) 795202

1276019 1181190 1650844 469654 1534420

16097 16117 13342 (2775) 11154

226973 182612 274306 91694 182612

236278 222199 219175 (3024) 192379

80787 101986 86450 (15536) 70900

91900 25000 90113 65113 75000

2000 - - - -27532179 28165441 29322290 1156849 30005327

3559750 3793770 3697588 96182 4125299

1293531 1536210 1372852 163358 1624716

59895 70777 60320 10457 65634

5382874 5835377 5375083 460294 6146851

796232 877907 777731 100176 865513

292672 359989 330582 29407 388779

248054 271569 264768 6801 293574

130054 - - -1432177 1148696 1130753 17943 1163643

13195239

16327584

13894295 13009679 884616

15116394 14947204 169190

14674009

15537408

29522823

(1990644)

10371843

29010689 27956883 1053806

(845248) 1365407 2210655

7692433 8381199 688766

30211417

(206090)

8630800 $ 8381199 $ 6847185 $ 9746606 $2899421 $ 8424710

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 3431

Page 1

~ COMM JUSTICEJUVENILE I Statement of Financial Operating Data

I j

July 1 2014 through June 30 2015 (as of August 4 2015)FY2014 FY2016

Actual $ VarianceActual Adopted Revenues

OVA Basic amp Diversion 322574 359149 362333 3184 382817

State Grant 91379 82128 (9251 ) 91379

InmatePrisoner Housing 47550 40000 89850 49850 55000

Jail Funding HB 2712 36311 36568 36226 (342) 36568

Food Subsidy 23988 24000 18394 (5606) 24000

Interfund Grant - Gen Fund 20000 20000 20000 20000

Interest on Investments 7611 7000 9751 2751 7000

Leases 5200 7694 7694 7200

SB 1 065-Court Assess 17335 6000 24768 18768 17000

Contract Payments 7415 4500 9032 4532 6000

Discovery Fee 1870 3800 (3800)

Case Supervision Fee 8192 8192 6000

Federal Grants 9434 1205 1205

CFC Interfund Grant 125429

Miscellaneous 909 1 1 409 950

Total Revenues 625626 593421 671008 77587 653914

Expenditures

Personnel Services 4887572 5146491 4994826 151665 5319157

Materials and Services 1035701 1057441 1007010 50431 1153324

Capital Outlay 1100 1100 100

Transfers Out-Veh Reserve

Total Expenditures

Revenues less Expenditures (5301306) (5615271 ) (5334488) 280783 (5822327)

Transfers In-General Fund 591

Change in Fund Balance 67040 (246925) 33858 280783 (357736)

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 1411

Page 2

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

Memorandum Date August 5 2015

To Board of County Commissioners Tom Anderson County Administrator

From Wayne Lowry Finance Director

RE Monthly Financial Reports

Attached please find Preliminary Fiscal Year End 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 Fund (675) Fair amp Expo Center (618) and Justice Court (123)

Cc All Department Heads

Deschutes County FY 2016 Beginning Net Working Capital

Budget to Actual (Preliminary) Comparison

Fund

Budgeted Beginning Net

Working Capital

Actual Beginning NetWorking Capital (as of

August 4 2015) Variance

General Fund

Community Justice - Juvenile

LED 1

LED 2

Public Health

Behavioral Health

Community Development

Road

Community Justice - Adult

Early Learning Hub

Solid Waste

Insurance Fund

Health Benefits Fund

Fair amp Expo Center

Justice Court

8630800

1271324

4616439

2536601

1789387

3893237

1600000

9298470

662516

274299

646922

3200000

13190000

100000

60000

9746606

1278464

4698963

3057938

1833658

4326698

2174995

11380457

864634

342253

1170823

3871735

14203821

58723

81603

1115806

7140

82524

521337

44271

433461

574995

2081987

202118

67954

523901

671735

1013821

(41277)

21603

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

County Clerk

BOPTA

District Attorney

Tax Office

Veterans

Property Management

Grant Projects

Non-Departmental

Total Expenditures

Transfers Out

Total Exp ampTransfers

Change in Fund Balance

Beginning Fund Balance

Ending Fund Balance

FY 2014

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Budget I Actual I $ Variance Adopted

21906239 22736401 23218789 482388 24090700

704120 576500 647334 70834 500000

2116386 2247299 2302484 55185 2552960

875381 876137 819454 (56683) 795202

1276019 1181190 1650844 469654 1534420

16097 16117 13342 (2775) 11154

226973 182612 274306 91694 182612

236278 222199 219175 (3024) 192379

80787 101986 86450 (15536) 70900

91900 25000 90113 65113 75000

2000 - - - -27532179 28165441 29322290 1156849 30005327

3559750 3793770 3697588 96182 4125299

1293531 1536210 1372852 163358 1624716

59895 70777 60320 10457 65634

5382874 5835377 5375083 460294 6146851

796232 877907 777731 100176 865513

292672 359989 330582 29407 388779

248054 271569 264768 6801 293574

130054 - - -1432177 1148696 1130753 17943 1163643

13195239

16327584

13894295 13009679 884616

15116394 14947204 169190

14674009

15537408

29522823

(1990644)

10371843

29010689 27956883 1053806

(845248) 1365407 2210655

7692433 8381199 688766

30211417

(206090)

8630800 $ 8381199 $ 6847185 $ 9746606 $2899421 $ 8424710

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 3431

Page 1

~ COMM JUSTICEJUVENILE I Statement of Financial Operating Data

I j

July 1 2014 through June 30 2015 (as of August 4 2015)FY2014 FY2016

Actual $ VarianceActual Adopted Revenues

OVA Basic amp Diversion 322574 359149 362333 3184 382817

State Grant 91379 82128 (9251 ) 91379

InmatePrisoner Housing 47550 40000 89850 49850 55000

Jail Funding HB 2712 36311 36568 36226 (342) 36568

Food Subsidy 23988 24000 18394 (5606) 24000

Interfund Grant - Gen Fund 20000 20000 20000 20000

Interest on Investments 7611 7000 9751 2751 7000

Leases 5200 7694 7694 7200

SB 1 065-Court Assess 17335 6000 24768 18768 17000

Contract Payments 7415 4500 9032 4532 6000

Discovery Fee 1870 3800 (3800)

Case Supervision Fee 8192 8192 6000

Federal Grants 9434 1205 1205

CFC Interfund Grant 125429

Miscellaneous 909 1 1 409 950

Total Revenues 625626 593421 671008 77587 653914

Expenditures

Personnel Services 4887572 5146491 4994826 151665 5319157

Materials and Services 1035701 1057441 1007010 50431 1153324

Capital Outlay 1100 1100 100

Transfers Out-Veh Reserve

Total Expenditures

Revenues less Expenditures (5301306) (5615271 ) (5334488) 280783 (5822327)

Transfers In-General Fund 591

Change in Fund Balance 67040 (246925) 33858 280783 (357736)

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 1411

Page 2

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

Deschutes County FY 2016 Beginning Net Working Capital

Budget to Actual (Preliminary) Comparison

Fund

Budgeted Beginning Net

Working Capital

Actual Beginning NetWorking Capital (as of

August 4 2015) Variance

General Fund

Community Justice - Juvenile

LED 1

LED 2

Public Health

Behavioral Health

Community Development

Road

Community Justice - Adult

Early Learning Hub

Solid Waste

Insurance Fund

Health Benefits Fund

Fair amp Expo Center

Justice Court

8630800

1271324

4616439

2536601

1789387

3893237

1600000

9298470

662516

274299

646922

3200000

13190000

100000

60000

9746606

1278464

4698963

3057938

1833658

4326698

2174995

11380457

864634

342253

1170823

3871735

14203821

58723

81603

1115806

7140

82524

521337

44271

433461

574995

2081987

202118

67954

523901

671735

1013821

(41277)

21603

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

County Clerk

BOPTA

District Attorney

Tax Office

Veterans

Property Management

Grant Projects

Non-Departmental

Total Expenditures

Transfers Out

Total Exp ampTransfers

Change in Fund Balance

Beginning Fund Balance

Ending Fund Balance

FY 2014

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Budget I Actual I $ Variance Adopted

21906239 22736401 23218789 482388 24090700

704120 576500 647334 70834 500000

2116386 2247299 2302484 55185 2552960

875381 876137 819454 (56683) 795202

1276019 1181190 1650844 469654 1534420

16097 16117 13342 (2775) 11154

226973 182612 274306 91694 182612

236278 222199 219175 (3024) 192379

80787 101986 86450 (15536) 70900

91900 25000 90113 65113 75000

2000 - - - -27532179 28165441 29322290 1156849 30005327

3559750 3793770 3697588 96182 4125299

1293531 1536210 1372852 163358 1624716

59895 70777 60320 10457 65634

5382874 5835377 5375083 460294 6146851

796232 877907 777731 100176 865513

292672 359989 330582 29407 388779

248054 271569 264768 6801 293574

130054 - - -1432177 1148696 1130753 17943 1163643

13195239

16327584

13894295 13009679 884616

15116394 14947204 169190

14674009

15537408

29522823

(1990644)

10371843

29010689 27956883 1053806

(845248) 1365407 2210655

7692433 8381199 688766

30211417

(206090)

8630800 $ 8381199 $ 6847185 $ 9746606 $2899421 $ 8424710

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 3431

Page 1

~ COMM JUSTICEJUVENILE I Statement of Financial Operating Data

I j

July 1 2014 through June 30 2015 (as of August 4 2015)FY2014 FY2016

Actual $ VarianceActual Adopted Revenues

OVA Basic amp Diversion 322574 359149 362333 3184 382817

State Grant 91379 82128 (9251 ) 91379

InmatePrisoner Housing 47550 40000 89850 49850 55000

Jail Funding HB 2712 36311 36568 36226 (342) 36568

Food Subsidy 23988 24000 18394 (5606) 24000

Interfund Grant - Gen Fund 20000 20000 20000 20000

Interest on Investments 7611 7000 9751 2751 7000

Leases 5200 7694 7694 7200

SB 1 065-Court Assess 17335 6000 24768 18768 17000

Contract Payments 7415 4500 9032 4532 6000

Discovery Fee 1870 3800 (3800)

Case Supervision Fee 8192 8192 6000

Federal Grants 9434 1205 1205

CFC Interfund Grant 125429

Miscellaneous 909 1 1 409 950

Total Revenues 625626 593421 671008 77587 653914

Expenditures

Personnel Services 4887572 5146491 4994826 151665 5319157

Materials and Services 1035701 1057441 1007010 50431 1153324

Capital Outlay 1100 1100 100

Transfers Out-Veh Reserve

Total Expenditures

Revenues less Expenditures (5301306) (5615271 ) (5334488) 280783 (5822327)

Transfers In-General Fund 591

Change in Fund Balance 67040 (246925) 33858 280783 (357736)

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 1411

Page 2

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

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

County Clerk

BOPTA

District Attorney

Tax Office

Veterans

Property Management

Grant Projects

Non-Departmental

Total Expenditures

Transfers Out

Total Exp ampTransfers

Change in Fund Balance

Beginning Fund Balance

Ending Fund Balance

FY 2014

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Budget I Actual I $ Variance Adopted

21906239 22736401 23218789 482388 24090700

704120 576500 647334 70834 500000

2116386 2247299 2302484 55185 2552960

875381 876137 819454 (56683) 795202

1276019 1181190 1650844 469654 1534420

16097 16117 13342 (2775) 11154

226973 182612 274306 91694 182612

236278 222199 219175 (3024) 192379

80787 101986 86450 (15536) 70900

91900 25000 90113 65113 75000

2000 - - - -27532179 28165441 29322290 1156849 30005327

3559750 3793770 3697588 96182 4125299

1293531 1536210 1372852 163358 1624716

59895 70777 60320 10457 65634

5382874 5835377 5375083 460294 6146851

796232 877907 777731 100176 865513

292672 359989 330582 29407 388779

248054 271569 264768 6801 293574

130054 - - -1432177 1148696 1130753 17943 1163643

13195239

16327584

13894295 13009679 884616

15116394 14947204 169190

14674009

15537408

29522823

(1990644)

10371843

29010689 27956883 1053806

(845248) 1365407 2210655

7692433 8381199 688766

30211417

(206090)

8630800 $ 8381199 $ 6847185 $ 9746606 $2899421 $ 8424710

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 3431

Page 1

~ COMM JUSTICEJUVENILE I Statement of Financial Operating Data

I j

July 1 2014 through June 30 2015 (as of August 4 2015)FY2014 FY2016

Actual $ VarianceActual Adopted Revenues

OVA Basic amp Diversion 322574 359149 362333 3184 382817

State Grant 91379 82128 (9251 ) 91379

InmatePrisoner Housing 47550 40000 89850 49850 55000

Jail Funding HB 2712 36311 36568 36226 (342) 36568

Food Subsidy 23988 24000 18394 (5606) 24000

Interfund Grant - Gen Fund 20000 20000 20000 20000

Interest on Investments 7611 7000 9751 2751 7000

Leases 5200 7694 7694 7200

SB 1 065-Court Assess 17335 6000 24768 18768 17000

Contract Payments 7415 4500 9032 4532 6000

Discovery Fee 1870 3800 (3800)

Case Supervision Fee 8192 8192 6000

Federal Grants 9434 1205 1205

CFC Interfund Grant 125429

Miscellaneous 909 1 1 409 950

Total Revenues 625626 593421 671008 77587 653914

Expenditures

Personnel Services 4887572 5146491 4994826 151665 5319157

Materials and Services 1035701 1057441 1007010 50431 1153324

Capital Outlay 1100 1100 100

Transfers Out-Veh Reserve

Total Expenditures

Revenues less Expenditures (5301306) (5615271 ) (5334488) 280783 (5822327)

Transfers In-General Fund 591

Change in Fund Balance 67040 (246925) 33858 280783 (357736)

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 1411

Page 2

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

~ COMM JUSTICEJUVENILE I Statement of Financial Operating Data

I j

July 1 2014 through June 30 2015 (as of August 4 2015)FY2014 FY2016

Actual $ VarianceActual Adopted Revenues

OVA Basic amp Diversion 322574 359149 362333 3184 382817

State Grant 91379 82128 (9251 ) 91379

InmatePrisoner Housing 47550 40000 89850 49850 55000

Jail Funding HB 2712 36311 36568 36226 (342) 36568

Food Subsidy 23988 24000 18394 (5606) 24000

Interfund Grant - Gen Fund 20000 20000 20000 20000

Interest on Investments 7611 7000 9751 2751 7000

Leases 5200 7694 7694 7200

SB 1 065-Court Assess 17335 6000 24768 18768 17000

Contract Payments 7415 4500 9032 4532 6000

Discovery Fee 1870 3800 (3800)

Case Supervision Fee 8192 8192 6000

Federal Grants 9434 1205 1205

CFC Interfund Grant 125429

Miscellaneous 909 1 1 409 950

Total Revenues 625626 593421 671008 77587 653914

Expenditures

Personnel Services 4887572 5146491 4994826 151665 5319157

Materials and Services 1035701 1057441 1007010 50431 1153324

Capital Outlay 1100 1100 100

Transfers Out-Veh Reserve

Total Expenditures

Revenues less Expenditures (5301306) (5615271 ) (5334488) 280783 (5822327)

Transfers In-General Fund 591

Change in Fund Balance 67040 (246925) 33858 280783 (357736)

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 1411

Page 2

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

SHERIFF - Consolidated Statement of Financial Operating Data

Revenues (Funds 701 amp 702) Law Enf Dist Countywide Law Enf Dist Rural

Total Revenues

Expenditures (Fund 255) Sheriffs Services CivilSpecial Units AutomotiveCom munications InvestigationsEvidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental

Total Expenditures

Revenues less Expenditures

DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Budget Actual $ Variance AdoptedActual

20365842 21370013 1004171 23138385

12526331 20624082

12751766 12953906 202140 13467486 33150413

2308182 1132029 1701586 1418744 8247222

761260 14277113

294563 194888

1352528 506938 801895 81701

33117608 34323919 1206311

2533673 2528482 5191

1192980 1217148 (24168)

1886365 1854583 31782 1627803 1604049 23754 8712500 8408986 303514

798805 769983 28822 15397472 15334637 62835

302867 356041 (53174) 387102 373205 13897

1655424 1587532 67892 551318 501561 49757 811498 766206 45292

72813 72813 shy

36605871

2942625 1205467

1934375 1751548 8814658

775751 16035619

311175 220485

1590250 576528 807198

93312 33078650 35930620 35375225 555395 37058991

(2813012) (1051306) 1761706 (453120)71763

200000 200000 200000 shy 200000 200000 200000 200000 shy 200000

(3213012) (1451306) 1761706 (853120)(328237)

9553793 7658937 9225556 1566619 7153040 $ 4445925 $ 7774250 $ 3328325$ 9225556 $ 6299920

Page 3-A

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

t SHERIFF Fund 2551

Statement of Financial Operating Data1

1

Ibullj

Igt

FY 2014

Actual Revenues (Fund 255)

Law Enf Dist Countywide

Actual

27574824 Law Enf Dist Rural 1 087

Total Revenues 33096040 40376545 35375225 (5001320) 43358911

Expenditures (Fund 255) Sheriffs Services 2308182 2533673 2528482 5191 2942625 CivilSpecial Units 1132029 1192980 1217148 (24168) 1205467 AutomotiveCommunications 1701586 1886365 1854583 31782 1934375 InvestigationsEvidence 1418744 1627803 1604049 23754 1751548 Patrol 8247222 8712500 8408986 303514 8814658 Records 761260 798805 769983 28822 775751 Adult Jail 14277113 15397472 15334637 62835 16035619 Court Security 294563 302867 356041 (53174) 311175 Emergency Services 194888 387102 373205 13897 220485 Special Services 1352528 1655424 1587532 67892 1590250 Training 506938 551318 501561 49757 576528 Other Law Enforcement Svcs 801895 811498 766206 45292 807198 Non-Departmental 81 701 72 13 72 13 312

Total Expenditures 33078650 35930620 35375225 555395 37058991

Revenues less Expenditures

July 1 2014 through June 30 2015 (as of August 42015) FY 2016

Page 3-8

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

SHERIFF -Expenditure Detail Statement of Financial Operating Data

Expenditures Sheriffs Services

Personnel Materials amp Services Capital Outlay

Total Sheriffs Services CivilSpecial Units

Personnel Materials ampServices Capital Outlay

Total CivilSpecial Units AutomotiveCommunications

Personnel Materials amp Services Capital Outlay

Total AutomotiveCommunications InvestigationsEvidence

Personnel Materials amp Services Capital Outlay

Total InvestigationsEvidence Patrol

Personnel Materials amp Services Capital Outlay

Total Patrol Records

Personnel Materials amp Services Capital Outlay

Total Records Adult Jail

Personnel Materials amp Services Capital Outlay Transfer Out - Jail (DIS amp Cap Proj)

Total Adult Jail Court Security

Personnel Materials amp Services Capital Outlay

Total Court Security Emergency Services

Personnel Materials amp Services Capital Outlay

Total Emergency Services Special Services

Personnel Materials amp Services Capital Outlay

Total Special Services Training

Personnel Materials amp Services Capital Outlay

Total Training Other Law Enforcement Services

Personnel Materials amp Services Capital Outlay

Total other Law Enforcement Svcs Non-Departmental

Materials amp Services Total Non-Departmental Total Expenditures

July 1 2014 through June 30 2015 (as of August 42015)FY2014

Actual I $ VarianceBudaet Actual

1342795 965387

-2308182

1027640 104389

-1132029

400169 1265667

35750 1701586

1277983 140761

-1418744

7450178 547770 249274

8247222

659297 101963

-761260

11899534 2069651

63176 244752

14277113

284173 10390

-294563

169170 25718

-194888

1152258 183769

16500 1352528

385634 121303

-506938

731122 70773

-801895

81701 81701

1431828 1444896 (13068) 1086745 1083585 3160

15100 - 15100 2533673 2528482 5191

1073870 1086462 (12592) 119010 130686 (11676)

100 - 100 1192980 1217148 (24168)

399334 404038 (4704) 1486931 1442645 44286

100 7900 (7800) 1886365 1854583 31782

1470106 1441261 28845 157597 162788 (5191 )

100 100 1627803 1604049 23754

7728332 7476400 251932 636868 587525 49343 347300 345060 2240

8712500 8408986 303514

692244 666056 26188 106461 103927 2534

100 - 100 798805 769983 28822

12675178 12681941 (6763) 2149314 2134487 14827

94215 63177 31038 478765 455031 23734

15397472 15334637 62835

292715 318888 (26173) 10052 8989 1063

100 28165 (28065) 302867 356041 (53174)

147942 144725 3217 239060 228481 10579

100 - 100 387102 373205 13897

1273721 1223523 50198 223703 207027 16676 158000 156982 1018

1655424 1587532 67892

416955 418013 (1058) 134263 83548 50715

100 100 551318 501561 49757

717594 675931 41663 81310 77972 3338 12594 12303 291

811498 766206 45292

72813 72813 shy72813 72813

$ 33078650 $35930620 $35375225 $ 555395

FY2016

Adopted

1473213 1390412

79000 2942625

1089450 109469

6548 1205467

429293 1476782

28300 1934375

1528335 160613 62600

1751548

7824291 625432 364935

8814658

663829 111922

-775751

13363913 2227142

172948 271616

16035619

301472 9703

-311175

160660 20625 39200

220485

1235676 246074 108500

1590250

430076 146452

-576528

713299 87699

6200 807198

93312 93312

$ 37058991 Page 4

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

LED 1 - Countywide Statement of Financial Operating Data

July 1 2014 through June 302015 (as of August 4 2015) FY 2014

Actual Actual $ Variance

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

16698208 532040

1630823 365577

107806 36311 85781

329918 83297 20897 69723

475815 32480 50563 38361

17292244 17663115 370871 360700 482620 121920

1628947 1629017 70 210000 323425 113425 150000 160721 10721 107806 107805 (1 ) 46143 36226 (9917) 85370 268203 182833 80000 292157 212157 80000 45633 (34367) 20000 10072 (9928) 50000 42049 (7951 ) 60632 98466 37834 25000 40159 15159 40000 60388 20388 65000 43417 (21583)

000 66 540

FY 2016

19688313 451000

1733117 250000 150000 107806 36224 85370

220000 35000

50000 118225 30000 40000 66058 77

Total Operating Revenues 20624082 20365842 21370013 1004171 23138385

EXPENDITURES amp TRANSFERS DC Sheriffs Office 20817324 25207970 22624959 2583011 27574824 DC Comm Systems Reserve 80000 80000 80000 80000

Transfer to Reserve Fund 100000 1 000 1 000

Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance

Page 5

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

LED 2 - Rural 702 Statement of Financial Operating Data

FY 2014

Actual

Revenues Tax Revenues - Current 7988657 Tax Revenues - Prior 262227

Des Cty Transient Room Tax 2838797 City of Sisters 486678 Marine Board License Fee 155221 State Grant 124246 Court Fines amp Fees 135023 Contracts with Des Cou nty 119984 US Forest Service 101375 School Districts 65088 Federal Grants 84285 Bureau of Reclamation 24023 Interest 21715 SB 1065 Court Assessment 17435 Federal Grants-BLM 16213 Donations ampGrants - Private 12030 Miscellaneous 73333

Total Revenues 12526331

EXPENDITURES amp TRANSFERS DC Sheriffs Office 12278716

DC Comm Systems Reserve 120000 Transfer to Reserve Fund 100000

Total Expenditures 12498716 Change in Fund Balance 27614 Beginning Fund Balance 3046683 Ending Fund Balance $ 3074297

July 1 2014 through June 302015 (as of August 4 2015) FY 2016

Budget Actual $ Variance Adopted

8272852 8420326 147474 8783959 169000 235019 66019 216000

2920654 3071719 151065 3151787 523010 523010 - 543930 169000 62887 (106113) 130000 130600 72173 (58427) 108000 130000 140939 10939 130000 121650 121772 122 125810

76500 78910 2410 76500 55000 48401 (6599) 55000 42000 54497 12497 20000 27000 5541 (21459) 27000 21000 31697 10697 21000 15000 24768 9768 24000 10000 - (10000) -

- 17030 17030 -68500 45214 (23286) 54500

12751766 12953906 202140 13467486

14948526 12750265 2198261 15784087

120000 120000 - 120000 100000 100000 - 100000

15168526 12970265 2198261 16004087 (2416760) (16360) 2400400 (2536601 ) 2416760 3074297 657537 2536601

$ - $ 3057938 $ 3057938 $ -

Page 6

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

PUBLIC HEAL TH

Statement of Financial Operating Data1 sect 1 ~

I ~

~ j

July 1 2014 through June 30 2015 (as of August 42015)FY 2014 FY 2016

Ad

Revenues

State Grant 2878140

Actual

2715364

Environmental Health-Lic Fac 767248 802450

OMAP 812441 1023650

Family Planning Exp Proj 400900 250000

Interfund Grants amp Contract 95011 64000

Grants (Intergvt Pvt amp Local) 139171

Patient Insurance Fees 232968 181200

State Miscellaneous 229520 150000

Federal Payments 161576 167085

Vital Records-Death 100535 100000

Health DeptPatient Fees 80653 41800

Contract Payments 92637

Vital Records-Birth 36655 40000

Child Dev amp Rehab Center 52433 30759

Interest on Investments 9077 13900

Grants amp Donations 38192 9229

Miscellaneous 10135 600

Total Revenues 6137293 5590037

Expenditures

Personnel Services 6457193 6833680

Materials and Services 2043710 2200072

Capital Outlay 100

Transfers Out

Total Expenditures

(3561455)Revenues less Expenditures (2520930)

2701475

Transfers In-PH Res Fund 33000

Transfers In-General Fund 2701475

58723

Transfers In-Gen Fund Other 65100

Total Transfers In 2

Change in Fund Balance (736157)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1151

Actual Variance

3202798 3065592 (137206)

779450 809115 29665

655250 945490 290240

550000 236714 (313286)

123618 476976 353358

269678 242005 (27673)

196400 138130 (58270) 162352 110230 (52122)

150335 137837 (12498)

100000 132975 32975

80216 46588 (33628)

69291 16459 (52832)

41000 37520 (3480)

39609 25568 (14041)

6000 15422 9422

1500 53193

2 719

6430297 6523833 93536

6794032 6541186 252846

2328582 2253802 74780

60050 49701 10349

1

(2917007) (2485495) 431512

2701475 2701475

431512

Page 7

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

2005307

BEHAVIORAL HEALTH Statement of Financial Operating Data

July 12014 through June 302015 (as of August 4 2015) FY 2014 FY 2016

Revenues

Administrative Fee

State Grants OHP Capitation

Federal Grants

Patient Fees

Title 19

Liquor Revenue

Divorce Filing Fees

Interfund Contract-Gen Fund

School Districts

Federal Grant (ARRA)

Interest on Investments

Rentals

Marriage Licenses

Local Grants

Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194

Miscellaneous

Actual

8260932

7801239 469069

184980

219846

246484

142665

129788

127000

6952

63750

21190

16000

6540

52891

12918 31820

120000

157

11210767

9783430 390000

204849

201610

180300

151000

140600

127000

65000

34000

19500

18800

6500

Actual

11210767

7806818 381538

195048

211392

333886

134018

128477

127000

37054

11612

6385

662518

32200

Variance

(1976612) (8462)

(9801 )

9782

153586

(16982)

(12123)

(65000)

(34000)

17554

(7188)

(115)

662518

32200

216

7523964 11807181

201879

171268

241768

151000

140600

127000

30000

18800

6500

158967

22000

Total Revenues 17942221 22538674 21339247 (1199427) 22606334

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Transfers Out

Total Expenditures

12415866

6738744

15467644

9121319

188850

14366806

6746120

184361

1100838

2375199

4489

16484443

8296177

100

Revenues less Expenditures

Transfers In-General Fund

Transfers In-Acute Care Svcs

Total Transfers In

Change in Fund Balance Beginning Fund Balance Ending Fund Balance

1FY 2016 Ending Balance as a percentage of FY 2016 operating budget 1171

328100

1377302

Page 8

100

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

COMMUNITY DEVELOPMENT Statement of Financial Operating Data

Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range

Total Revenues

Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund)

Total Expenditures

Revenues less Expenditures

Transfers nOut In General Fund - LlR Planning

Out A amp T Reserve

Out COO Reserve Funds

Net Transfers InOut Change in Fund Balance Beginning Fund Balance Ending Fund Balance

July 12014 through June 302015 (as

FY2014 of August 4 2015)

Actual Budget I Actual I $ Variance

40102 51225 59024 7799 2944 2500 2110 (390)

261188 273000 306480 33480 1748911 1616713 2122894 506181

408194 418506 447721 29215 264039 211500 358815 147315 448367 437358 497039 59681 917674 902876 1235486 332610 440222 560658 604808 44150

4531641 4474336 5634377 1160041

1590779 1760362 1461189 299173 123751 129011 125463 3548 275521 297852 286288 11564 688035 887384 777738 109646 217271 235652 225462 10190 220779 268979 270206 (1227) 181831 274228 233477 40751 666180 829187 792256 36931 425323 596061 539769 56292 179035 173673 173673 -

4568505 5452389 4885522 566867

(36864) (978053) 748855 593175

495360 166770 166770 -(90360) (90360) -

- (687470) (687470) -495360 611 060) (611060) -458496 (1589113) 137795 1726908

1578705 1589113 2037201 448088 $2037201 $ - $2174995 $ 2174995

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY 2016

Adopted

53494 2500

322913 2152073

467770 276500 475170

1069975 694249

5514644

1638933 132305 319679 915194 286145 326249 338956 949095 596343 164225

5667124

(152480)

99039

-(1037652)

(938613) (1091093) 1600000

$ 508907

901

Page 9

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

ROAD Statement of Financial Operating Data

1 388

282148 1310544

Revenues

Motor Vehicle Revenue

Forest Receipts

Federal - PIL T Payment

Other Inter-fund Services

Cities-BendRedSisLaPine

State Miscellaneous

Sale of Equip amp Material

Assessment Payments (PampI)

Mineral Lease Royalties

Interest on Investments

Miscellaneous

Total Revenues

Expenditures

Personnel Services

Materials and Services

Debt Service

Capital Outlay

Transfers Out

FY 2014

Actual

11300058

1259367

1064365

850395

1097444

595804

275086

15058

206097

49562

117

16830304

5313126

8051744

121455

450000

July 1 2014 through June 30 2015 (as of August 4 2015)

Actual Variance

11220000 11526928 306928

1140950 1215021 74071

1020000 1250809 230809

971700 911160 (60540)

804200 370459 (433741)

602629 602237 (392)

271000 271293 293

225840 159692 (66148)

140000 174922 34922

32000 77547 45547

500 825 1 325

16453819

5631695

10622604

117000

8875507

600

16604893

5539866

8546413

106554

1764850

000

151074

91829

2076191

10446

7110657

FY2016

11440000

1250000

1250000

947925

902000

603572

278500

160000

200000

40000

36

17108497

5704814

10846101

8503257

600

Total Expenditures 13936325 25846806 16557684 9289122 25654172

Revenues less Expenditures 2893978 (9392987) 47210 9440197 (8545675)

Trans In - Solid Waste 282148 298156 298156 326539

Trans In - Transp SOC 2000000 1000000 (1000000) 1000000

Trans In-Road Imp Res

Total Transfers In

Change in Fund Balance

Beginning Fund Balance Ending Fund Balance

IFY 2016 Ending Balance as a percentage of FY 2016 operating budget 8111

Page 10

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

1

ADULT PAROLE amp PROBATION Statement of Financial Operating Data j

I )

I -j

I 1 j

FY 2014

I Actual

Revenues

SB 1145 3028672

DOC Measure 57 220788

Electronic Monitoring Fee 235642

Probation Superv Fees 208461

Interfund - Sheriff 50000

Crime Prevention Grant 50000 CFC-Domestic Violence 70242

State Subsidy 14677

Alternate Incarceration 17725

Interest on Investments 7807

Probation Work Crew Fees 9137

State Miscellaneous 4142

Leases 1323

Claims Reimbursement 6997

Justice Reinvest HB3194 458143

Miscellaneous 671

Total Revenues 4384428

Expenditures

Personnel Services 3343789

Materials and Services 1107365

Transfer to Veh Maint

Capital Outlay

Total Expenditures 4451154

Revenues less Expenditures (66726)

Transfers In-General Fund 451 189

Change in Fund Balance 384463

Beginning Fund Balance Ending Fund Balance

July 1 2014 through June 30 2015 (as of August 42015) FY2016

Actual Variance

3025187 3025316 129 3218647

220788 217845 (2943) 230660

220000 212894 (7106) 225000

190000 220081 30081 210000

50000 50000 50000

50000 50000 50000 47996 52612 4616 46736

15158 14960 (198) 15610

15000 31775 16775 20035

6150 9550 3400 7000

4950 10191 5241 6000

4301 4142 (159) 4300

1500 1600 100 1500

8096 8096

472026

500 835 335 500

3851530 3909897 58367 4558014

3623526 3581700 (41826) 3890276

1148766 1046735 (102031) 1304248

20736

100 100 100

4772392 4628435 (143757) 5215360

(920862) (718537) (85390) (657346)

451 189 451189 451 189

(469673) (267348) (85390) (206157)

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 881

Page 11

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

EARLY LEARNING HUB Statement of Financial Operating Data

Revenues

Federal Grants

Title IV - Family SupPres

HealthyStart Medicaid

Youth Investment

State Grant

HealthyStart R-S-G

OCCF Grant

Charges for Svcs-Misc

Program Fees

Miscellaneous

Court Fines amp Fees

Interest on Investments

Donations

Private Grant

Sale of Assets

Interfund Grants

Total Revenues

Expenditures

Personnel Services

Materials and Services

Total Expenditures

Revenues less Expenditures

Transfers In

General Fund

General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance

I FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

213382

---

105326

----

2000

77086

2400

----

400194

304598

494118

798716

(398522)

175000

89350 264350

(134172) 274299

$ 140127

1751

Note 1 Through June 30 2014 activity included Children ampFamilies Commission

Page 12

FY2014 Note 1

Actual

258463

21994

60561

124493

55185

249125

132326

4138

4710

-77873

2868

50

130

450

329624

1321991

501770

1402021

1903791

(581800)

278739

89350 368089

(213711) 548572

$ 334861

July 1 2014 through June 302015 (as of August 4 2015)

Budget I Actual I $ Variance

232218 224752 (7466)

21994 - (21994)

60000 54634 (5366)

- - -- 105326 105326

295190 217458 (77732)

39499 - (39499)

- - -- - -

2000 5280 3280

77086 77086 0

2500 2487 (13)

- - -- 715 715

- - -7260 7260 -

737747 694999 (42748)

265160 263621 1539

877110 765624 111486

1142270 1029245 113025

(404523) (334246) 70277

252288 252288 -89350 89350 -

341638 341638 (62885) 7392 70277 318121 334861 16740

$ 255236 $ 342253 $ 87017

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

l 1

I Ij

1

J

FY 2014

Actual

Operating Revenues

Franchise Disposal Fees 4209029

Private Disposal Fees 1518056

Commercial Disp Fees 1076538

Franchise 3 Fees 210053

Yard Debris 98410

Recyclables 33345

Special Waste 40873

Interest 11028

Leases 10801

Miscellaneous 21

Total Operating Revenues 7229641

Operating Expenditures

Personnel Services 1777663

Materials and Services 3214375

Debt Service 930157

Capital Outlay

Total Operating Expenditures

Operating Rev less Exp

Transfers Out

Appropriation Transfer

Road 282148

SW Capital amp Equipment Reserve

Total Transfers Out

Change in Fund Balance 454402

Beginning Fund Balance

Ending Fund Balance $

SOLID WASTE Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016

Actual $ Variance Ad

4413809 4575673 161864 4830000

1550430 1680543 130113 1648500

1082144 1336173 254029 1260000

210000 223323 13323 220000

92000 126468 34468 104000

45000 28066 (16934) 29000

25000 16382 (8618) 25000

10000 17164 7164 10000

10801 10801

721 721

7459184 8073313 614129 8162301

1936555 1856302 80253 2084433

3435926 3105752 330174 3501756

929794 929794 932916deg 11

6635555

298156 326539

1

1

1084901 (199793)

251 166

70823 $ 1336067 $

1

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 671

Page 13

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

RISK MANAGEMENT Statement of Financial Operating Data

5201 5202 5203 5204 5205 5206 5207

5204 5207

5203 5204 5205 5207

5201 5203 5204 5205 5206

5201

Page 14 1091

July 1 2014 through June 30 2015 (as of

FY2014 August 4 2015)

Actual Budget Actual $ Variance Revenues

Inter-fund Charges General Liability 272823 379793 379793 -Property Damage 326526 392304 392304 -Vehicle 164150 177550 177550 -Workers Compensation 1520352 1561804 1563836 2032 Unemployment 318566 317000 324829 7829

Claims Reimb-Gen LiabProperty 139123 20000 43921 23921 Process Fee-EventsParades 1400 1300 1835 535 Miscellaneous 14 110 0 (110) Skid Car Training 27540 24000 34020 10020 Transfer In-Fund 340 - - - -I nterest on Investments 15567 15050 24331 9281

TOTAL REVENUES 2786061 2888911 2942419 53508

Direct Insurance Costs GENERAL LIABILITY

Settlement I Benefit 268561 166363 Defense 49872 19031 Professional Service 33139 24849 Insurance 161994 176537 Loss Prevention 4659 19465 Miscellaneous 5619 126 Repair I Replacement 4531 6346

Total General Liability 528374 700000 412716 287284

PROPERTY DAMAGE Insurance 166668 178556 Repair I Replacement 211158 35583

Total Property Damage 377826 250000 214139 35861

VEHICLE Professional Service 875 236 Insurance 205 21300 Loss Prevention 22021 19307 Repair I Replacement 69276 51823

Total Vehicle 92377 120000 92666 27334

WORKERS COMPENSATION Settlement I Benefit 478204 687001 Professional Service 5000 5000 Insurance 155474 124195 Loss Prevention 44261 45934 Miscellaneous 52488 54299

Total Workers Compensation 735427 1075000 916429 158571

UNEMPLOYMENT - SettlementBenefits 102324 200000 104383 95617 Total Direct Insurance Costs 1836329 2345000 1740333 604667

Insurance Administration Personnel Services 324005 330406 309175 21231 Materials amp Srvc Capital Out amp Tranfs 146109 199140 131852 67288

Total Expenditures 2306443 2874546 2181360 693186

Change in Fund Balance 479618 14365 761059 746694 Beginning Fund Balance 2631057 3074957 3110676 35719 Ending Fund Balance $3110676 $ 3089322 $ 3871735 $ 782413

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget

FY2016

Adopted

859198 394092 179850

1137484 320000

20000 1400

80 27000 95000 25000

3059104

780429

429719

89213

984626

151486 2435473

339585 225363

3000421

58683 3200000

$3258683

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data

July 1 2014 through June 30 2015 (as of August 4 2015) FY 2016 FY 2014

Revenues

Property Taxes - Current

Property Taxes - Prior

Federal Grants

State Reimbursement

Telephone User Tax

Data Network Reimb

Jefferson County

User Fee

Police RMS User Fees

Contract Payments

Miscellaneous

Claims Reimbursement

Interest

Total Revenues

Expenditures

Personnel Services

Materials and Services

Capital Outlay

Total Expenditures

Revenues less Expenditures

Transfers Out - Reserve Fund

Change in Fund Balance (6458176) (104003) 853837 777851 (8045)

Actual Actual

6258760

203163

46514

41813

756775

43943

29758

53229

236717

39075

45553

29857

40

6482015

138000

150000

36000

750000

30000

30000

45000

295788

11000

9000

30

7825460 8007403

4420333 5683538

1996805 2077868

1341824 (104003)

7 000

6683234

174000

50075

568121

41803

30686

54536

283572

38466

785

7961278

4885484

1987159

853837

$ Variance

201219

36000

(150000)

14075

(181879)

11803

686

9536

(12216)

(11000)

29466

6185

(46125)

618065

90709

777851

Adopted

6940000

100000

36000

750000

30000

30000

45000

295788

11000

10000

40000

8287788

6076736

2019097

(8045)

Beginning Fund Balance Ending Fund Balance

1 FY 2016 Ending Balance as a percentage of FY 2016 tax revenues 6591

Page 15

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

tlealth Benefits Trust Statement of Financial Operating Data

FY 2014 FY 2015

I of

FY 2016

Actual

Revenues

Internal Premium Charges $ 14485502

Part-Time Employee Premium 16955

Employee Monthly Co-Pay 813125

COIC 1595847

Retiree I COBRA Co-Pay 1061986

Prescription Rebates 154981

Claims Reimbursements amp Misc 2419

Interest 67057

Total Revenues 18197871

Expenditures

Personnel Services (all depts) 129509

Materials amp Services

Admin amp Wellness

Claims Paid-Medical 11450686

Claims Paid-Prescription 657550

Claims Paid-DentaiNision 1731608

Stop Loss Insurance Premium 275052

State Assessments 67753

Administration Fee (EMBS) 333188

Preferred Provider Fee 49712

Other - Administration 42969

Other - Well ness 117775

Admin amp Wellness 14726294

Deschutes On-site Clinic

Contracted Services 850209

Medical Supplies 54806

Other 27016

Total DOC 932031

Deschutes On-site Pharmacy

Contracted Services 314801

Prescriptions 1588726

Other 13250

Total Pharmacy 1916777

Total Expenditures 17704610

Change in Fund Balance 493261

Beginning Fund Balance 11967822 Ending Fund Balance $ 12461082

1 of Exp covered by Revenues 1028

FY 2015 IFY 2015 Actual I $ Vanance BudgetBudget

$ 15517000 $ 16001138 $ 484138 103

20000 15680 (4320) 78

810000 866646 56646 107

1670000 1870995 200995 112

1260000 1089975 (170026) 87

110000 145422 35422 132

50000 238900 188900 478

72000 92213 20213 128

19509000 20320967 811967 104

144917 121638 23279 84

12518124 11366449 1151675 91

718847 1245249 (526401) 173

1893029 1832508 60521 97

400000 326435 73565 82

215000 227597 (12597) 106

343000 419304 (76304) 122

57200 38804 18396 68

44642 45335 (693) 102

195970 162582 33388 83

16385812 15664262 721550 96

943500 818418 125082 87

35000 79616 (44616) 227

26777 23726 3051 89

1005277 921761 83516 92

306000 304556 1444 100

1696000 1552760 143240 92

13321 13250 71 99

2015321 1870566 144755 93

19551327 18578227 973100 95

(42327) 1742739 (161133)

11585710 12461082 875372 108 $ 11543383 $ 14203821 $ 714239

998 1094

Approved Budget

$ 16153000

-865000

1900000

1336000

130000

-112000

20496000

117753

12989042

767309

2020649

360000

240000

420000

46000

104417

149000

17096417

810000

63000

27470

900470

287700

1600000

22007

1909707

20024347

471653

13190000 $ 13661653

10241

Page 16 jrf 8152015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

FAIR AND EXPO CENTER Statement of Financial Operating Data

Through June 30 2015

FY2015 FY2016

Operating Revenues Events Revenues Storage Camping at F amp E Horse Stall Rental

Annual County Fair (net) Interfund Contract TRT - 1 for Marketing Miscellaneous

Total Operating Revenues

Operating Expenditures General F amp E Activities

Personnel Services Materials and Services

Total Operating Expenditures

Other Park AcqfDev (Fund 130) Grants Rights amp Signage Interest

Total Other

Transfers In lOut Transfer In-General Fund Transfer In-Room Tax - (Fund 160)

1005Total Transfers In

Non-Operating Expenditures Debt Service 1000 Capital Outlay 911

Total Non-Operating Expenditures 970

Change in Fund Balance Beginning Fund Balance -04

$ $ $ $ (96623) $

294835 84422

30000

300000 25744

116709

794 (1495)

15071

399 1404 898

982 822 908

382641 10900

Ending Fund Balance

a) See Food amp 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 amp Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in FampE e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park

29000 176289 280

72000 80000 98538 409 678

29000 nfa 280 nfa

18538 1232 678 nfa

1000 1021

nfaTrans In(Out)-Fair amp Expo Reserve _--==----I-_=~~__~==-__=-=- shy

Page 17

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

Deschutes County Food and Beverage Activities

September 1 bull 2014 through June 30 2015

I September I October Revenues $ 17350 $ 12678

Direct Costs Beginning Inventory - -

Purchases (FoodBevPaperChemicals) 1048 19302 Less Ending Inventory - 17899)

Cost of Food amp Beverage 1048 1403 Event Expenses - -Labor 2334 2651

Total Direct Costs 3382 4054

Gross Profit 13968 8625

luross PrOfit I-lrcentages 81 00

ExpenseslExpendltures Personnel 8520 8742 Other Materials amp Services 1895 244 Total ExpensesExpenditures 10415 8986

Income - Food amp Beverages Activities $ 3554 $ P61)

F amp B with Premier Contract $ 3101 $ 2157

Difference (FampE compared to Premier) $ 452 $ (2518)

I November I December I January I February I $ 29005 $ 4683 $ 33561 $ 33876

17899 17773 18199 16755 7538 1350 7521 8304

17773) (18199) (16755) (18536) 7664 924 8965 6524

225 1232 709 855 4803 1203 5784 3462

12693 3359 15457 10841

16312 1324 18104 23035

56 28 54 68

8742 8742 8742 8742 277 174 947

9019 8916 8742 9689

$ 7293 $ 7592) $ 9362 $ 13346

$ 7708 $ 2056 $ 7994 $ 8760

$ (415) $ (9647) $ 1368 $ 4585

I I I PercentageI

of March April May June Year to Date Revenues

$ 78481 $ 54749 $ 16781 $ 31602 $ 312766

18536 18908 19769 19478 20237 14189 4186 14677 98352

(18908) (19769) (19478) (24040) (24040) 19864 13328 4478 10114 74311 238

155 1166 1192 759 6293 20 12297 7346 3555 7005 50440 161 32316 21839 9224 17879 131045 419

46165 32909 7557 13723 181721 581

59 5U 45 43 581

8742 8742 8742 9095 87550 919 140 4596

9661 8882 8742 9095 92147

$ 36504 $ 24027 $ ~1185) $ 4628 89575

$ 20483 $ 17096 $ 4217 $ 7442 $ 81014

$ 16021 $ 6931 $ (5402) $ (2814) $ 8561

Page 18

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

JUSTICE COLIRT Statement of Financial Operating Data

Total Revenues 426285 451415 460004 8589 450527

Expenditures

Personnel Services 407456 432045 423791 8254 436236

Materials and Services 183148 159325 13768 173942

July 1 2014 through June 30 2015 (as of August 4 2015)FY 2014 FY 2016

Actual Bu Actual Variance Revenues

Court Fines amp Fees 425632 450000 459548 9548 450000

State Miscellaneous 600 (600)

Interest on Investments 653 815 456 527

Total Expenditures

Revenues less Expenditures (164319) (153723) (123112) 30611 (159651)

1 747Transfers In-General Fund 140 19 74 7 398

Change in Fund Balance (23500) (79325) (48714) (13904)

Beginning Fund Balance End Fund Sal (Contingency)

1 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 761

Page 19

78

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

CAPITAL PROJECTS

bull Campus Improvement

bull North County Campus

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

Deschutes County Campus Improvement (Fund 463) Inception through June 30 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 JailBoiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor RestroomsHaslinger Court 1st Floor DeHoogBagley CourtJury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 2Basement Phases 12 Stone Building Internal Service Fund Charges

Total Materials amp Services

Revenues less Expenditures Notes

JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8

Received and Committed or Expended Projected Total

$ 796617 $ $ 796617 150000 150000 700000 120000 820000 20000 20000 10644 10644

1677261 120000 1797261

168109 168109 141862 141862 117980 117980 401231 401231

81702 81702 40257 40257 34348 34348

496341 307233 803574 720 720

7477 7477 1490028 307233 1797261

$ 187233 $ (187233)

A Remaining proceeds of the OSP portion of the FFampC borrowing for the OSP911 Building B FY 2016 Adopted Budget includes a $120000 Transfer In from Fund 142

Completed Projects

JRF 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015

Deschutes County North County Services Building Inception through June 30 2015

RESOURCES Rental Expended from Fund 142 for Design Center Transfers in

Fund 140 for Unger Remodel Fund 142 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P amp I)

Interest Revenue Total Resources

EXPENDITURES Design Center - Hwy 97

Land amp Building ArchitectureDesign Utilities Fees Permits amp SDCs Other

Total Design Center

Antler Building Land amp Building Building Improvements Personal Property Interest Other

Total Antler Building

Unger Building Remodel Remodel Construction-Griffin Constr Security System-Griffin CO 1 Arch i tectureDe sig n Relocation Costs Fees amp Permits Utilities Furniture Fixtures amp Equipment Other

Total Unger Building Remodel

Other Internal Service Fund Charges Evergreen School

Total Expenditures

Net

ACTUAL

Received and I I Encumbrances I Expended

500 1427013

755000

600000 151736

9550 $ 2943799

1402013 47092 26777

520 4552

1480954

601200 42364 6793 2827

928 654111

438374 17600 53731 26700

4316 3020 6686

14599 565026

33102 3803

2736996

$ 206802

amp Commitments

25000

$ 25000

1000

1000

182692 13739 3450 3600

1500 13000

217982

1693

220675

$ (195675)

I Project to

Date

500 1427013 a)

755000 25000

600000 151736

9550

b) c)

$ 2968799

1402013 47092 27777

520 4552

1481954

601 200 42364 6793 2827

928 654111

621066 31339 57181 30300 d)

4316 4520

19686 14599

783008

34795 3803

2957671

11128

a) The property was purchased in FY 2011 with resources from Fund 142 - General County Projects Also $25000 was paid to the architect from Fund 142 in FY 2011

b) The resources for the Unger remodel will be provided by Fund 140 and Fund 142 c) Fund 142 to contribute for the personal property - controls amp security system d) The costs incurred through completion alternate facilities Parole amp Probation

will paid from Fund 462 jrf 852015