JOSEPHINE COUNTY, OREGON Table of Contents. Trust Funds

Transcription

1 Trust Funds

2 JOSEPHINE COUNTY, OREGON Table of Contents Trust Funds Fund Number and Name 71 County School Trust Fund Human Service Programs Trust Fund Library Programs Trust Fund PEG Access Fund Sheriff Forfeiture Fund Sheriff Programs Trust Fund... 18

3 FORM LB 1 SPECIAL FUND County School Trust Fund (Fund 71) Historical Data Actual DESCRIPTION Third Preceding Second Preceding First Preceding Adopted Budget Proposed By Year Year Year Year Budget Officer RESOURCES $538 $16 $26 Cash on hand *, or Beginning Fund Balance Fees & Charges for Services 348,7 344,145 32, , Intergovernmental Revenues 5, Interfund Charges for Services Interest and Other Revenues Transferred IN, from other funds Josephine County Budget for Next Year Approved By Budget Committee Adopted By Governing Body 349, ,224 33, , Total Resources, except taxes to be levied 5, Taxes estimated to be received Taxes collected in year levied $349,257 $344,224 $33,385 $355, TOTAL RESOURCES $5, REQUIREMENTS ** Org Unit or Prog & Activity Object Classification Detail Personnel Services 349, ,198 33, , Materials & Services 5, Contingency/Fund Balance Ending balance (prior years) UNAPPROPRIATED ENDING FUND BALANCE $349,257 $344,224 $33,385 $355, TOTAL REQUIREMENTS $5, *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year (Rev. 1 16) 1

4 COUNTY SCHOOL TRUST FUND to $4, $35, $3, $25, $2, $15, $1, $5, FY FY FY FY FY FY FY FY FY FY Actual Actual Actual Adopted Proposed Requirements Other Expenditures $349,241 $344,198 $33,331 $355, $5, Total Requirements $349,241 $344,198 $33,331 $355, $5, Resources Taxes $147 $199 $236 Intergovernmental Revenues $348,554 $343,945 $32,36 $355, $5, Other Revenues $18 $63 $98 Total Resources $348,719 $344,28 $32,694 $355, $5, FTE

5 COUNTY SCHOOL TRUST FUND Purpose of Program County School Trust Fund is set up to receive and distribute monies received by the county from federal forest reserve receipts. Apportionment of these payments between the school districts in the county is based on the average daily enrollment for the previous school year. Mandated Activities: Set up fund to receive payments from federal forest reserve receipts - ORS Distribute all payments received for the benefit of County School Fund - ORS

6 FORM LB 1 SPECIAL FUND Human Service Trust Fund (Fund 72) Historical Data Actual DESCRIPTION Third Preceding Second Preceding First Preceding Adopted Budget Proposed By Year Year Year Year Budget Officer RESOURCES $134,855 $134,59 $76,49 $122,8 Cash on hand *, or Beginning Fund Balance $41, Fees & Charges for Services Intergovernmental Revenues Interfund Charges for Services ,5 Interest and Other Revenues 1, Transferred IN, from other funds Josephine County Budget for Next Year Approved By Budget Committee Adopted By Governing Body 135, ,155 77,76 124,3 Total Resources, except taxes to be levied 42, Taxes estimated to be received Taxes collected in year levied $135,321 $135,155 $77,76 $124,3 TOTAL RESOURCES $42, REQUIREMENTS ** Org Unit or Prog & Activity Object Classification Detail Personnel Services , , Materials & Services 42, 47,3 Contingency/Fund Balance 134,59 123,752 76,123 Ending balance (prior years) UNAPPROPRIATED ENDING FUND BALANCE $135,321 $135,155 $77,76 $124,3 TOTAL REQUIREMENTS $42, *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year (Rev. 1 16) 4

7 JOSEPHINE COUNTY Schedule A - Office/Division Summary of Programs Budget Fund: Human Services Trust Fund (72) Budget Program Name Budget FTE Resources Requirements Net FTE Resources Requirements Net - $ 84,3 $ 84,3 $ - William MacKenzie Trust $ - $ - $ - - 2, 2, - Veterans Benefits Donations , 6, - - 6, 6, - Jennifer Patton Memorial ,2 6, , 16, - Zelzie Reed Trust ,8 14, , 16, - Field Services - State Funds , 15, - - $ 124,3 $ 124,3 $ - Total for Fund - $ 42, $ 42, $ - 5

8 HUMAN SERVICE PROGRAMS TRUST to $9, $8, $7, $6, $5, $4, $3, $2, $1, FY FY FY FY FY FY FY FY FY FY Actual Actual Actual Adopted Propos ed Requirements Supplies $731 $3,756 $954 $77, $42, Fees and Services $2, Capital Outlay $5,647 Total Requirements $731 $11,43 $954 $77, $42, Resources Other Revenues $466 $565 $586 $1,5 $1, Total Resources $466 $565 $586 $1,5 $1, FTE

9 HUMAN SERVICE PROGRAMS TRUST William MacKenzie Trust - Purpose of Program This program was established based on a bequest included in the will of William MacKenzie. The bequest established the trust principal of $47,262 which cannot be expended. The purpose of the program is to assist Josephine County residents who have exhausted all other source of public assistance. The program, which is administered by the Board of County Commissioners, provides assistance based on requests received from various public service agencies, within the limits of the amount of interest earned by the trust. The MacKenzie Trust was expended in full during the fiscal year. Veterans Benefits Donations - Purpose of Program This program accounts for donations received on behalf of the Veterans Service Office. Revenues are from private party donations. Expenditures are for activities that support the Veterans Service Office. Jennifer Patton Memorial - Purpose of Program This program was established in the name of Jennifer Patton, a former skill trainer for the Developmental Disabilities Program, whose life was cut short in May The program directly serves clients with developmental disabilities and supports the activities she shared with them. Revenue is from donations and interest earnings. Expenditures are for activities related to developmental disabilities programs. Zelzie Reed Trust - Purpose of Program A bequeath from the estate of Ms. Reed established this program to provide services to children through the Early Intervention Program. Expenditures are for the administration and operation of the Early Intervention Program. Field Services/State Funds - Purpose of Program This program was set up by BCC resolution 9-14 as an expendable trust. The money can be spent on any program for treatment of drug affected persons. Expenditure approval by the director of Community Corrections is required. 7

10 FORM LB-1 SPECIAL FUND Library Programs Trust Fund (Fund 74) Historical Data Actual DESCRIPTION Third Preceding Second Preceding First Preceding Adopted Budget Proposed By Year Year Year Year Budget Officer RESOURCES $624,5 $611,634 $599,86 $61,5 Cash on hand *, or Beginning Fund Balance $564,4 Fees & Charges for Services Intergovernmental Revenues Interfund Charges for Services 1,875 1,948 2,529 1,9 Interest and Other Revenues 2,6 Transferred IN, from other funds Josephine County Budget for Next Year Approved By Budget Committee Adopted By Governing Body 625, ,582 62, ,4 Total Resources, except taxes to be levied 567, Taxes estimated to be received Taxes collected in year levied $625,925 $613,582 $62,389 $612,4 TOTAL RESOURCES $567, REQUIREMENTS ** Org Unit or Prog & Activity Object Classification Personnel Service 14,291 13,722 4,477 29, Materials & Services 199,6 Detail 36, Contingency/Fund Balance 611, ,86 561,912 Ending balance (prior years) 367,4 UNAPPROPRIATED ENDING FUND BALANCE 367,4 $625,925 $613,582 $62,389 $612,4 TOTAL REQUIREMENTS $567, *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year (Rev. 1-16)

11 JOSEPHINE COUNTY Schedule A - Office/Division Summary of Programs Budget Fund: Library Programs Trust Fund (74) Budget Program Name Budget FTE Resources Requirements Net FTE Resources Requirements Net - $ 54, $ 54, $ - Kaye Jean Turner Memorial Trust $ 54, $ 54, $ ,4 558,4 - George Borders Memorial Trust , 513, ,4 $ 612,4 $ - Total for Fund - $ 567, $ 567, $ - 9

12 LIBRARY PROGRAMS TRUST to $25, $2, $15, $1, $5, FY FY FY FY FY FY FY FY FY FY Actual Actual Actual Adopted Proposed Requirements Supplies $14,291 $13,722 $4,477 $29, $199,6 Total Requirements $14,291 $13,722 $4,477 $29, $199,6 Resources Other Revenues $1,875 $1,948 $2,529 $1,9 $2,6 Total Resources $1,875 $1,948 $2,529 $1,9 $2,6 FTE

13 LIBRARY PROGRAMS TRUST Kaye Jean Turner Memorial Trust - Purpose of Program Mr. and Mrs. Fred Gray established the Kaye Jean Turner Trust Fund in 1979 in memory of their daughter. The purpose of the fund is to purchase library materials in the subject areas of art history and art appreciation. No more than one-third of the principal amount is to be expended annually with the remaining balance to accumulate interest and be added to the principal amount for future use. George Borders Memorial Trust - Purpose of Program This fund was established in 1995 as a result of a bequest from the estate of Mr. Borders. The principal of $35, is to remain unspent, while the interest may be used for projects to benefit the Main Library in Grants Pass. Included in the bequest is land with a book value of $61,85. 11

14 FORM LB 1 SPECIAL FUND PEG Access Fund (Fund 75) Historical Data Actual DESCRIPTION Third Preceding Second Preceding First Preceding Adopted Budget Proposed By Year Year Year Year Budget Officer 1 2 $224 $1 $68 RESOURCES Cash on hand * (cash basis), or Beginning Fund Balance $36,8 3 22,999 23,586 33,27 23, Fees & Charges for Services 5, 4 Intergovernmental Revenues 5 Interfund Charges for Services Interest and Other Revenues Transferred IN, from other funds Josephine County Budget for Next Year Approved By Budget Committee Adopted By Governing Body ,245 23,68 33,893 23, Total Resources, except taxes to be levied 42, $23,245 $23,68 $33,893 $23, Taxes estimated to be received Taxes collected in year levied TOTAL RESOURCES $42, 14 REQUIREMENTS ** 15 Org Unit or Prog & Activity Object Classification 16 Personnel Services 17 23,244 1,495 23, Materials & Services 1, , Interfund Transfer Out 48 Equipment Reserve Fund Contingency/Fund Balance 32, ,398 Ending balance (prior years) 3 UNAPPROPRIATED ENDING FUND BALANCE 31 $23,245 $23,68 $33,893 $23, TOTAL REQUIREMENTS $42, *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year (Rev. 1 16) Detail 12

15 PEG ACCESS FUND to $25, $2, $15, $1, $5, FY FY FY FY FY FY FY FY FY FY Actual Actual Actual Adopted Proposed Requirements Supplies $23,244 $1,495 $23, $1, Interfund Transfers $23, Total Requirements $23,244 $23, $1,495 $23, $1, Resources Fees and Charges for Services $22,999 $23,586 $33,285 $23, $5, Other Revenues $21 $2 $2 Total Resources $23,21 $23,66 $33,285 $23, $5,2 FTE

16 PEG ACCESS FUND Purpose of Program PEG is an acronym for Public, Educational, and Governmental Access Channels. PEG channels are not mandated by federal law, but are a part of the franchise agreement between the County and the cable operator. Revenues are from franchise fees for the operation of the cable communication systems within the unincorporated area of Josephine County. Expenditures are for public cable access. 14

17 FORM LB 1 SPECIAL FUND Sheriff Forfeiture Fund (Fund 76) Historical Data Actual DESCRIPTION Third Preceding Second Preceding First Preceding Adopted Budget Proposed By Year Year Year Year Budget Officer RESOURCES $116,758 $2,587 $37,523 $15, Cash on hand *, or Beginning Fund Balance $21, 4,27 36,88 5, Fees & Charges for Services 949 Intergovernmental Revenues 6, Interfund Charges for Services Interest and Other Revenues Transferred IN, from other funds Josephine County Budget for Next Year Approved By Budget Committee Adopted By Governing Body 121,55 57,524 38,623 2, Total Resources, except taxes to be levied 27, Taxes estimated to be received Taxes collected in year levied $121,55 $57,524 $38,623 $2, TOTAL RESOURCES $27, REQUIREMENTS ** Org Unit or Prog & Activity Object Classification Detail Personnel Services 468 5, Materials & Services 5, Interfund Transfer Out 1, 2, 2, 12 Public Safety Fund 15, Contingency/Fund Balance 22, 2,587 37,524 18,623 Ending balance (prior years) UNAPPROPRIATED ENDING FUND BALANCE $121,55 $57,524 $38,623 $2, TOTAL REQUIREMENTS $27, *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year (Rev. 1 16) 15

18 SHERIFF FORFEITURE FUND to $12, $1, $8, $6, $4, $2, FY FY FY FY FY FY FY FY FY FY Actual Actual Actual Adopted Proposed Requirements Supplies $468 $5, $5, Interfund Transfers $1, $2, $2, Total Requirements $1,468 $2, $2, $5, $5, Resources Fees and Charges for Services $36,88 $11, $5, Other Revenues $4,297 $128 Total Resources $4,297 $36,937 $11, $5, $6, FTE

19 SHERIFF FORFEITURE FUND Purpose of Program The Sheriff's Office maintains outstanding forfeiture files, with revenues pending adjudication in both Circuit and Federal Courts, from participation in prior Narcotics Task Forces (JOINT, RADE, and DEA). 17

20 FORM LB-1 SPECIAL FUND Sheriff Programs Trust Fund (Fund 77) Historical Data Actual DESCRIPTION Third Preceding Second Preceding First Preceding Adopted Budget Proposed By Year Year Year Year Budget Officer RESOURCES $63,285 $53,621 $49,758 $5, Cash on hand *, or Beginning Fund Balance $57,9 8,987 9,383 2,635 1, Fees & Charges for Services 18,5 Intergovernmental Revenues Interfund Charges for Services Interest and Other Revenues 6 Transferred IN, from other funds Josephine County Budget for Next Year Approved By Budget Committee Adopted By Governing Body 72,271 63,4 7,394 6, Total Resources, except taxes to be levied 77, Taxes estimated to be received Taxes collected in year levied $72,271 $63,4 $7,394 $6, TOTAL RESOURCES $77, REQUIREMENTS ** Org Unit or Prog & Activity Object Classification Personnel Services 18,65 13,246 5,73 6, Materials & Services 67,5 Detail Interfund Transfer Out 12 - Public Safety Fund Contingency/Fund Balance 9,5 53,621 49,758 64,691 Ending balance (prior years) UNAPPROPRIATED ENDING FUND BALANCE $72,271 $63,4 $7,394 $6, TOTAL REQUIREMENTS $77, *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year (Rev. 1-16) 18

21 SHERIFF PROGRAMS to $8, $7, $6, $5, $4, $3, $2, $1, FY FY FY FY FY FY FY FY FY FY Actual Actual Actual Adopted Proposed Requirements Supplies $11,242 $1,498 $3,369 $6, $56,5 Fees and Services $4,25 $1,827 $982 $1, Training and Travel $2,437 $921 $1,352 $1, Other Expenditures $26 Interfund Transfers OUT $461 Total Requirements $18,65 $13,246 $5,73 $6, $67,5 Resources Fees and Charges for Services $8,673 $9,197 $2,635 $9,85 $18,5 Other Revenues $314 $186 $15 $6 Total Resources $8,987 $9,383 $2,635 $1, $19,1 FTE

22 SHERIFF PROGRAMS Crime Prevention - Purpose of Program This trust is used for the Victims Impact Panel. Expenditures are related to costs associated with Speaker's Fees, Program Coordination stipends, and Facilitator stipends. Revenues are generated through Court Fees charged to Offenders. DARE Program - Purpose of Program This trust is for youth drug abuse education. Expenditures are focused on advertising and youth sports sponsorships. (D.A.R.E. stands for Drug Abuse Resistance Education) Friends of K9 - Purpose of Program This trust is used for the up keep of the K9 Unit, through donations acquired by the non-profit 'Friends of K9' group. Expenses fund K9 and handler training, operating and maintenance expenses. Reserve - Purpose of Program This trust is for the running of the Sheriff's Office Reserve Unit. The Reserve Unit provides security at local events such as Boatnik, County Fair, and school functions. 2