Budgetary Targets

Benchmark
(Jail)

Budget

Actual vs.
Budget*

Budget
Variance

8 mo YTD
Budget

8 mo YTD
Actual

YTD Variance

• Labor/Payroll

53%–65%

64.44%

67.21%

(4.30%)

$2,404,886

$2,508,352

($103,466)

• Off-Site Care

15%–25%

18.75%

19.10%

(1.87%)

$699,594

$712,655

($13,061)

• On-Site Care

2%–5%

2.57%

2.09%

18.94

$96,000

$77,822

$18,178

• Pharmacy

9%–10%

10.56%

10.67%

(0.98%)

$394,219

$398,077

($3,858)

• Other Line Items

5%–10%

3.68%

3.55%

$137,201

$132,627

$4,574

• YTD Total

100%

102.62%

$3,731,900

$3,829,533

($97,633)

* Actual vs. Budget was calculated as the line item actual amount divided by the budgeted total amount. This was done to highlight red flag percentages for this scenario. In reality, we calculate budget variances as a percentage of the line item budget amount divided by the line item actual amount.

Utilization Targets

Benchmark
(Jail)

8 mo YTD
Budget

8 mo YTD
Actual

• Hospital Days
(per inmate per year)

.130–.150

.135

.145

• Emergency Department Trips
(per inmate per year)

.075–.100

.085

.104

• Medications
(per inmate per month)

.90–1.10

2.85