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Home My WebLink AboutFY 2001 Comprehensive Annual Financial Reportn D LIQ DESCHUTES COUNTY, OREGON COMPREHENSIVE ANNUAL ' FINANCIAL REPORT For the Fiscal Year Ended June 30, 2001 Prepared by: t Department of Finance r 0 u DESCHUTES COUNTY, OREGON TABLE OF CONTENTS June 30, 2001 INTRODUCTORY SECTION ' Letter of Transmittal Principal County Officials Organizational Chart ' FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT ' GENERAL PURPOSE FINANCIAL STATEMENTS Combined Balance Sheet - All Fund Types and Account Groups ' Combined Statement of Revenues, Expenditures and Changes in Fund Balance/Equity - All Governmental Fund Types Combined Statement of Revenues, Expenditures and Changes in ' Fund Balance - Budget and Actual - All Governmental Fund Types Combined Statement of Revenues, Expenditures and Changes in Retained Earnings - All Proprietary Fund Types ' Combined Statement of Cash Flows - All Proprietary Fund Types Notes to Financial Statements e COMBINING AND INDIVIDUAL FUND AND ACCOUNT GROUP STATEMENTS AND SCHEDULES ' General Fund Comparative Balance Sheet Schedule of Actual and Budgeted Transactions u n Special Revenue Funds Combining Balance Sheet - All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance - All Special Revenue Funds Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Business Loan Community Development Block Grant Grant Projects Justice Court La Pine Industrial Page UE'! 6-7 8-9 10-11 12 13 15-44 49 50-52 54-63 64-73 74 75 76 77 78 TABLE OF CONTENTS - CONTINUED Page Special Revenue Funds - Continued Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Continued Park Acquisition and Development 79 County School 80 Special Transportation 81 Taylor Grazing $2 Transient Room Tax 83 Video Lottery 84 Welcome Center S5 Industrial Development 86 Land Sales Maintenance 87 Liquor Enforcement 88 Support Enforcement 89 Victims' Assistance Program 90 Law Library 91 County Clerk Records 92 Commission on Children and Families 93 Public Safety Reserve 94 Community Justice - Juvenile 95 Sheriff's Asset Forfeiture 96 Central Oregon Drug Enforcement 97 Court Facilities 98 Regional Correctional Facility 99 Sheriff's Services 100 Health Department 101 Healthy Start Prenatal 102 ARBA - Accountable Behavioral Health 103 Mental Health 104 OHP - Chemical Dependency 105 Public Land Corner Preservation 106 Code Abatement 107 Community Development 108 CDD-TDC 109 Community Development Reserve 110 CDD/Building/Electrical Program Reserve 111 GIS Dedicated 112 Road 113 Weed Abatement 114 Road Building and Equipment 115 Road Improvement Reserve 116 Vehicle Maintenance and Reserve 117 Dog Control 118 Sheriff - Deschutes County Parole & Probation 119 � I TABLE OF CONTENTS - CONTINUED 'Special Capital Project Funds Page ' Revenue Funds - Continued 144-145 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Continued 146-147 ' Sheriff - Jefferson County Parole & Probation 120 Deschutes County 911 Service District 121 ' Deschutes County 911 Service District - Equipment Reserve 122 ' Deschutes County Extension and 4-H Service District 123 Deschutes County Black Butte Ranch 124 ' Project Development 151 ' Debt Service Funds 152 Combining Balance Sheet 126-127 ' Combining Statement of Revenues, Expenditures and Changes in Fund Balance 128-129 Statement of Revenues, Expenditures, and Changes in Fund ' Balance - Budget and Actual Local Improvement District Series 1992 130 Local Improvement District Series 1996 Local Improvement District Series 2000 131 132 Community Development 133 ' HHS/BJCC Government Center 134 135 Public Safety 136 Redmond Building 137 ' Welcome Center 138 Bend Library County Service District 139 ' Redmond Library Service District Sunriver Library Service District 140 141 Capital Project Funds ' Combining Balance Sheet 144-145 Combining Statement of Revenues, Expenditures and Changes in Fund Balance 146-147 ' Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual CDD Building 148 ' New Neighborhood 149 Local Improvement District 150 Project Development 151 ' HHSBJCC Construction 152 Extension 4-11 Construction 153 TABLE OF CONTENTS - CONTINUED Proprietary Fund Types Enterprise Funds Page Combining Balance Sheet 157 Combining Statement of Revenues, Expenditures and Changes in Retained Earnings (Accumulated Deficit) 158 Combining Statement of Cash Flows 159 County Solid Waste Fund Combining Balance Sheet 160-161 Combining Statement of Revenues, Expenditures, and Changes in Retained Earnings 162-163 Combining Statement of Cash Flows 164-165 Statement of Revenues, Expenses, and Changes in Retained Earnings - Budget and Actual Operations - Solid Waste 166 Landfill Closure 167 Landfill Post -Closure 168 Solid Waste Capital Project 169 Solid Waste Equipment Reserve 170 Environmental Remediation 171 Fair and Expo Center Combining Balance Sheet 172 Combining Statement of Revenues, Expenditures, and Changes in Retained Earnings (Accumulated Deficit) 173 Combining Statement of Cash Flows 174 Statement of Revenues, Expenses, and Changes in Retained Earnings - Budget and Actual Operations - Fair and Expo Center 175 Fairgrounds Debt Service 176 Fairgrounds Capital Projects 177 Annual County Fair 178 Internal Service Funds Combining Balance Sheet 180-181 Combining Statement of Revenues, Expenditures and Changes in Retained Earnings 182-183 Combining Statement of Cash Flows 184-185 Building Services Fund Comparative Balance Sheet 186 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 187 Statement of Revenues, Expenses and Changes in Retained Earnings 188 TABLE OF CONTENTS - CONTINUED Page Proprietary Fund Types - Continued Finance Fund Comparative Balance Sheet 189 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 190 Statement of Revenues, Expenses and Changes in Retained Earnings 191 Legal Fund Comparative Balance Sheet 192 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 193 Statement of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 194 Personnel Fund Comparative Balance Sheet 195 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 196 Statement of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 197 Information Services Fund Comparative Balance Sheet 198 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 199 Statement of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 200 IT Server -Based Comparative Balance Sheet 201 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 202 Statement of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 203 Insurance Fund Comparative Balance Sheet 204 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 205 Statement of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 206 TABLE OF CONTENTS - CONTINUED 1 Page I Proprietary Fund Types - Continued Health Benefits Trust ' Comparative Balance Sheet 207 ' Comparative Statement of Revenues, Expenses and Changes in 234 Retained Earnings 208 ' Statement of Revenues, Expenses and Changes in Retained Earnings - ' Budget and Actual 209 Agency Fund ' Justice Center Services 219 Comparative Balance Sheet 210 , Comparative Statement of Revenues, Expenses and Changes in 223 ' Retained Earnings 211 , Statement of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 212 Health and Mental Health Support Services Comparative Balance Sheet 213 ' Comparative Statement of Revenues, Expenses and Changes in 234 Retained Earnings 214 Statement of Revenues, Expenses and Changes in Retained Earnings - ' Budget and Actual 215 Agency Fund ' Statement of Changes in Assets and Liabilities 219 General Fixed Assets Account Group , Schedule of General Fixed Assets by Sources 223 ' Schedule of General Fixed Assets by Function Schedule of Changes in General Fixed Assets by Function 224 225 , General Long -Term Debt Account Group Schedule of General Long -Term Debt 229 ' Other Financial Schedules Schedule of Expenditures of Federal Awards 232-233 ' Schedule of Property Tax Transactions - All County Taxes 234 Schedule of Bond Principle and Interest Transactions 235-236 Schedule of Future Bond Requirements - , General Obligation Bond Issues 237-238 Schedule of Future Bond Requirements - ' Special Assessment Bond Issues 239 Schedule of Future Bond Requirements - County Service District Issues 240 ' KI iTABLE OF CONTENTS - CONTINUED 'Other Financial Schedules - Continued Page Schedule of Certificates of Participation Transactions 241 ' Schedule of Future Certificates of Participation Transactions 242-243 Schedule of Receipts and Disbursements 244 ' Statistical Section General Government Expenditures by Function 247 General Government Expenditures by Source 248 ' General Government Expenditures by Source - Last Ten Fiscal Years 249 Property Tax Levies and Collections - Last Ten Fiscal Years 250 Assessed and Estimated Actual Value of Property - Last Ten Fiscal Years 251 ' Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years 252 Special Assessment Billings and Collections - Last Ten Fiscal Years 253 Ration of Net General Obligation Bonded Debt to Assessed Value ' and Net General Obligation Bonded Debt Per Capita - Last Ten Fiscal Years 254 Computation of Legal Debt Margin 255 Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds 256 ' Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures - Last Ten Fiscal Years 257 ' Demographic Statistics - Last Ten Fiscal Years Property Value, Construction and Bank Deposits - Last Ten Fiscal Years 258 259 Principal Taxpayers 260 ' Miscellaneous Statistics Historic Harvested Acreage and Gross Farm Sales - Last Ten Fiscal Years 261-262 263 Building Permits 264 REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS REQUIRED BY STATUTES Report of Independent Certified Public Accountants on the County's Compliance and Certain Items Based on an Audit of General Purpose Financial Statements ' Performed in Accordance with Oregon Auditing Standards 267-268 Report of Independent Certified Public Accountants on the County's Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial ' Statements Performed in Accordance with Government Auditing Standards 269 ' Report of Independent Certified Public Accountants on the County's Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 270-271 ' Schedule of Findings and Questioned Costs 272 0 d n 0 u INTRODUCTORY SECTION �I 0 C 0 r INovember 9, 2001 Deschutes County Finance Department 1340 N.W. Wall • Bend, Oregon 97701 (541) 388-6559 FAX (541) 330-5525 Marty Wynne, Finance Director and Treasurer To the Board of County Commissioners and the citizens of Deschutes County, Oregon: ' The comprehensive annual financial report of Deschutes County, Oregon for the year ended June 30, 2001, is hereby submitted as mandated by state statutes. These statutes require that Deschutes County issue annually a report on its financial position and activity, and that this report be audited by an independent firm of certified public accountants. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with management. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner that presents fairly the financial position and component units of Deschutes County. All disclosures necessary to enable the reader to gain an understanding of Deschutes County's activities have been included. The comprehensive annual financial report is presented in four sections: introductory, financial, statistical and audit comments and disclosures. The introductory section, which is unaudited, includes this letter of transmittal, Deschutes County's government organization chart, and a list of principal elected and appointed officials. The financial section includes the general purpose financial statements and schedules, as well as the independent auditor's report on these financial statements and schedules. The statistical section, which is unaudited, includes selected financial ' and demographic information, generally presented on a multi-year basis. The audit comments and disclosures section contains financially related comments and ' disclosures required by the Minimum Standards for Audits of Oregon Municipal Corporations. Deschutes County is required to undergo an annual single audit in conformity with the provision of the Single Audit Act of 1984 and the U.S. Office of Management and Budget's Circular A-133, Audits of States, Local Governments, and ' Non -Profit Organizations. Information related to this single audit, including a schedule of expenditures for federal financial assistance, the independent auditor's reports on the internal control structure and compliance with applicable laws and regulations and a schedule of findings and questioned costs are included in a separately issued single audit report. iii Quality Services Performed with Pride The financial reporting entity, Deschutes County, includes all funds and account groups of the primary government (i.e., Deschutes County as legally defined), as well as all of its component units. Component units are legally separate entities for which the primary government is financially accountable. The government provides a full range of services including sheriff's patrol and correction services, construction and maintenance of roads and bridges, property assessment, tax collection, public health and mental health services, land use planning, prosecution of criminals, election services, records maintenance, and operation of a fair and expo center. Blended component units, although legally separate entities, are, in substance, part of the primary government's operations and are included as part of the primary government. Accordingly, the Deschutes County 911, Deschutes County Extension / 4-H and Black Butte Ranch are reported as Special Revenue Funds of the primary government. Bend Library CSD, Redmond Library CSD and Sunriver Library CSD are reported as Debt Service Funds of the primary government. Extension / 4-H Construction is reported as a Capital Project Fund of the primary government. Governmental Structure, Local Economic Condition and Outlook The County was incorporated in 1916, is located in the central part of the state and covers an area of 3,055 square miles. The County has three elected commissioners, each serving four-year terms and elected at large. Daily administrative duties are overseen by an appointed County Administrator, while the Board of Commissioners sets policy, adopts the annual budget and passes ordinances in accordance with state law. The County utilizes a budget committee consisting of three citizens and the three commissioners to review the departmental budgets for each fiscal year. Deschutes County is the outdoor recreation capital of Oregon. With noble, snow- capped peaks dominating the skyline to the west and the wide-open high desert extending to the east, the beauty and uniqueness of Deschutes County captures the awe of locals and visitors alike. Deschutes County has grown into a bustling, exciting place where progress and growth are hallmarks. During the decade of the 90's, Deschutes County experienced the most rapid growth of any county in the state largely due to its invigorating climate and year- round recreation activities. The population grew at a rate of 54% during that time period and today is approximately 122,000. Central Oregon offers downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, rock -climbing, whitewater rafting, and golfing. Deschutes County is the host of diverse annual events including the Cascade Festival of Music, the Art Hop, Cascade Children's Festival, Pole Pedal Paddle, Sisters Rodeo, Sunriver Sunfest, Pacific Northwest Amateur Golf Tournament, and the Cascade Cycling Classic. iv 0 In fiscal year 2001-2002 the County's taxable assessed value increased by approximately $900 million compared to the previous year, to a total of $9.6 billion. Traditionally, a region dependent on wood products, Deschutes County has steadily diversified its employment and economic base. For the past decade, Deschutes County has lead Oregon in high technology growth (over 270%). Numerous companies from the Silicon Valley, Portland -Vancouver Metro, and Puget Sound have relocated or expanded here. Many of these firms are small but extremely ' innovative, producing niche -market products from semiconductors to software, medical instruments to recreational equipment. ' Major Initiatives 0 n C 0 i A major change occurred at Deschutes County in fiscal year 2000-2001 regarding how personal computers are procured and implemented. In September 2000 Deschutes County adopted a server -based computing model. Prior to server -based computing, personal computer deployment with the County did not completely standardize operating systems and productivity software. There were different operating systems and many versions of Microsoft Office, as well as numerous e-mail systems and Internet clients. Today there is consistency throughout the County and I.T. support is improved and much more efficient. There have been other numerous projects over the past few years to improve the County's computer technology, including a new financial software application, an expansion of an already comprehensive G.I.S. system, a new County Clerk Records system, intranet capabilities, and the County recently implemented a new statewide Juvenile Justice Information System. Plans for the near future include a new Assessment and Taxation System, and a number of projects related to providing a comprehensive Internet program that will provide citizens with greater access to government services, transactions and information. The County has implemented a "restorative justice" program for juveniles that is being used as a model in many communities throughout the United States. This is accomplished by confronting crime by addressing social disorder, criminal activities and behavior, and by holding offenders accountable to victims and the community. Community Justice is non-competitive and non -contradictory, emphasizing crime prevention and collaboration. Justice system components collaborate in new, problem -oriented ways to do what is appropriate, just, and necessary to preserve community safety and well-being. Over the past two decades, there have been growth -related problems in Southern Deschutes County ranging from water quality to substandard roads to wild land fire hazards. Among the most serious issues, there are approximately 1,800 lots which have water tables at two feet or less. Most of these lots were created before Oregon land use laws came into existence. The population in the area is widely dispersed and there are few available services, such as water, sewer and paved roads. Deschutes County is confronting this issue in a comprehensive manner, including purchasing a v large block of land from BLM to use as a "new neighborhood," to create new, livable lots to trade for the lots that are unusable. This new neighborhood could also provide a location for community needs including a new senior center, an assisted living facility, housing choices, a rodeo ground, a new school site, parks open space and trails. Financial Information Management of the County is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the County are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. As a recipient of federal, state and local financial assistance, the County is also responsible for assuring that an adequate internal control structure is in place to ensure and document compliance with applicable laws and regulations related to these payments. The internal control structure is subject to periodic evaluation by management. As part of the County's single audit, described earlier, tests were made of the County's internal control structure and of its compliance with applicable laws and regulations, including those related to federal financial assistance programs. Although this testing was not sufficient to support an opinion on the government's internal control system or its compliance with laws and regulations related to non - major federal financial assistance programs, the audit for the year ended June 30, 2001 disclosed no material internal control weaknesses or material violations of laws and regulations. In addition, the County maintains extensive budgetary controls. The objective of these controls is to ensure compliance with legal provisions embodied in the annual appropriated budget adopted by the Board of County Commissioners. Activities of the General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds and proprietary funds are included in the annual appropriated budget. The level of budgetary control (i.e., the level at which expenditures cannot legally exceed the appropriated amount) is the category level within each fund. As demonstrated by the statements and schedules included in the financial section of this report, the County continues to meet its responsibility for sound financial management. ri i The largest dollar -value increase is due to the increase in the Intergovernmental payments received by the County. The County receives a substantial portion of its revenues from the federal government and the State of Oregon. The County's ' Commission on Children and Families department received $900,000 more from the State in FY 00-01 than in FY 99-00. The State payment for the County's Accountable Behavioral Health Alliance was $300,000 more than the prior year and I the County Road Department received $350,000 more than the prior year from the State. fl 0 The County has embarked on a program to sell its under-utilized real property. The proceeds from such activities will be accumulated to fund future development of facilities to be used for providing services to the citizens of Deschutes County. The proceeds from the land sales and the principal and interest payments on the resulting promissory notes are reported as Miscellaneous Income. This program accounts for $1,300,000 of the increase in Miscellaneous Income. Charges for Services show a considerable increase over the prior year. This is due in part to the increase in filing and recording fees ($270,000) collected by the County Clerk's Office, increase in the Mental Health Administrative Fee ($470,000). As part of the financing and construction of the Health and Human Services and the Becky Johnson Community Center Buildings, the County recorded a non- recurring transfer in the amount of $5,789,162 in FY 99-00, as a Transfer Out from a Special Revenue Fund and as a Transfer In to the Capital Project and Debt Service Funds. In FY 00-01, the initial investment in the New Neighborhood Fund (a Capital Project Fund) required a transfer of $794,444. Transfers In shows an increase of $259,594 or 3% when adjusted for these two non-recurring transfers. Vii General Government Functions and General Fund Balance. The following schedule presents a summary of General Fund, Special Revenue Funds, debt service and Capital Project Funds revenues and operating "Transfers In" for the years ended June 30, 2001 and 2000. Amount of Percent of Revenues and FY 00-01 Percent FY 99-00 Increase Increase ' Transfers Amount of Total Amount (Decrease) (Decrease) Taxes 25,599,686 27.5% 25,413,754 185,932 0.7% ' Licenses, permits and fees Intergovernmental 6,735,695 35,056,531 7.2% 37.6% 6,787,737 31,756,210 (52,042) 3,300,321 -0.8% 10.4% Charges for services 8,562,556 9.2% 7,331,901 1,230,655 16.8% Special assessments 286,311 0.3% 279,725 6,586 2.4% ' Interest 2,413,355 2.6% 2,088,270 325,085 15.6% Miscellaneous 2,626,048 2.8% 704,760 1,921,288 272.6% Operating transfers in 11,950,006 12.8% 16,685,175 (4,735,169) -28.4% Total 93,230,187 100.0% 91,047,532 2,182,655 2.3% The largest dollar -value increase is due to the increase in the Intergovernmental payments received by the County. The County receives a substantial portion of its revenues from the federal government and the State of Oregon. The County's ' Commission on Children and Families department received $900,000 more from the State in FY 00-01 than in FY 99-00. The State payment for the County's Accountable Behavioral Health Alliance was $300,000 more than the prior year and I the County Road Department received $350,000 more than the prior year from the State. fl 0 The County has embarked on a program to sell its under-utilized real property. The proceeds from such activities will be accumulated to fund future development of facilities to be used for providing services to the citizens of Deschutes County. The proceeds from the land sales and the principal and interest payments on the resulting promissory notes are reported as Miscellaneous Income. This program accounts for $1,300,000 of the increase in Miscellaneous Income. Charges for Services show a considerable increase over the prior year. This is due in part to the increase in filing and recording fees ($270,000) collected by the County Clerk's Office, increase in the Mental Health Administrative Fee ($470,000). As part of the financing and construction of the Health and Human Services and the Becky Johnson Community Center Buildings, the County recorded a non- recurring transfer in the amount of $5,789,162 in FY 99-00, as a Transfer Out from a Special Revenue Fund and as a Transfer In to the Capital Project and Debt Service Funds. In FY 00-01, the initial investment in the New Neighborhood Fund (a Capital Project Fund) required a transfer of $794,444. Transfers In shows an increase of $259,594 or 3% when adjusted for these two non-recurring transfers. Vii The following schedule presents a summary of General Fund, Special Revenue ' Funds, Debt Service Funds and Capital Project Funds expenditures and operating Transfers Out for the years ended June 30, 2001 and 2000. ' Expenditures Current: General Government Education County Roads Public Safety Health and Welfare Debt service: Principal Interest Operating transfers out Total 88,628,788 100.0% 84,746,967 3,881,821 4.6% The expenditures for health and welfare have increased significantly over the prior year. This increase is a direct result of the increase in the payments received from the State of Oregon for this specific purpose. The reduction in the Transfers Out is due to the one-time transfers that were described above in the discussion on Transfers In. General Fund Balance. The fund balance in the General Fund decreased by 2% from June 30, 2000 to June 30, 2001. This is an improvement from the prior year's decrease of 16%. An adequate fund balance is necessary for the effective operations of the County. Due to an anticipated economic slowdown, steps have been taken to preserve financial resources in the General Fund. The General Fund balance as of June 30, 2001 of $2,550,233 is nearly 15% of the budgeted appropriations for FY 01-02. Proprietary Operations. The County has two enterprise funds. The Deschutes County Solid Waste Department operates a county landfill and transfer stations located throughout the County. The Deschutes Fair and Expo Center Department operates the County's fairgrounds and Expo facility, including the annual county fair. The County has several internal service funds accounting for activities and services benefiting other County departments. Internal service charges are made to those departments to support the operations of the internal service funds. Amount of Percent of FY 00-01 Percent FY 99-00 Increase Increase ' Amount of Total Amount (Decrease) (Decrease) 17,411,977 19.6% 15,871,400 1,540,577 9.7% ' 937,920 1.1% 945,268 (7,348) -0.8% 8,852,643 10.0% 8,325,032 527,611 6.3% 23,735,772 26.8% 21,662,141 2,073,631 9.6% ' 20,363,201 23.0% 16,855,551 3,507,650 20.8% 2,080,309 2.3% 1,741,884 338,425 19.4% 2,245,613 2.5% 2,419,713 (174,100) -7.2% ' 13,001,353 14.7% 16,925,978 (3,924,625) -23.2% Total 88,628,788 100.0% 84,746,967 3,881,821 4.6% The expenditures for health and welfare have increased significantly over the prior year. This increase is a direct result of the increase in the payments received from the State of Oregon for this specific purpose. The reduction in the Transfers Out is due to the one-time transfers that were described above in the discussion on Transfers In. General Fund Balance. The fund balance in the General Fund decreased by 2% from June 30, 2000 to June 30, 2001. This is an improvement from the prior year's decrease of 16%. An adequate fund balance is necessary for the effective operations of the County. Due to an anticipated economic slowdown, steps have been taken to preserve financial resources in the General Fund. The General Fund balance as of June 30, 2001 of $2,550,233 is nearly 15% of the budgeted appropriations for FY 01-02. Proprietary Operations. The County has two enterprise funds. The Deschutes County Solid Waste Department operates a county landfill and transfer stations located throughout the County. The Deschutes Fair and Expo Center Department operates the County's fairgrounds and Expo facility, including the annual county fair. The County has several internal service funds accounting for activities and services benefiting other County departments. Internal service charges are made to those departments to support the operations of the internal service funds. I I Debt Administration. As of June 30, 2001, the County, including the County Service Districts' component units, has a number of debt issues outstanding. These ' issues include general obligation bonds totaling $54,249,344, special assessment bond issues totaling $1,760,000, certificates of participation totaling $11,685,000, and other long term debt of $550,000. The County has maintained its Al rating from ' Moody's Investor Service on general obligation bond issues. The County's general obligation debt is paid with the proceeds of property tax levies. The special assessment bonds are paid from assessments levied against the property tax owners benefiting from the improvements, and in the event such assessments are not sufficient, then through the levy of property taxes. ' Cash Managements Policies and Practices. During the year, the County's cash unrestricted cash balances were invested in accordance with the County's ' investment policy as authorized the by the Board of County Commissioners and the Deschutes County Investment Advisory Committee. The primary objective of the investment policy is the preservation of capital. The County Treasurer invests the cash of all County funds on behalf of the County and other public agencies, as a trustee, in a manner to earn an appropriate yield while minimizing risk and meeting the liquidity needs of the County. County monies and monies of other agencies for which the County acts as trustee, are pooled for investment purposes unless otherwise provided for under the County investment policy. The investments purchased by the Treasurer include bank certificates of deposit, federal agency instruments, ' commercial paper, and the Oregon Local Government Investment Pool. Risk Management. The County budgets its Risk Management activities in two internal service funds. Each County department covered by the insurance provided by the Insurance Fund makes payments into this fund for Workers' Compensation, Unemployment, General Liability, Property Damage and Vehicle ' Insurance. Insurance rates are determined based on an actuarial study and resources are accumulated in this fund to meet future losses. Third party coverage is maintained for potential property damage losses. The County self insures for its ' health and dental insurance benefit and limits its exposure with a stop -loss policy. For all insurance risk, the Employee Benefits Advisory Committe plays an active role ' in minimizing the costs of losses to the County. Other Information ' Independent Audit. State statutes require an annual audit by independent certified public accountants. The accounting firm of Moss Adams, Certified Public ' Accountants, LLP, was selected to perform the audit for the year ended June 30, 2001. In addition to meeting the requirements set forth in state statutes, the audit was also designed the meet the requirements of the federal Single Audit Act of 1984 and ' related OMB Circular A-133. The auditor's report on the general purpose financial statements and combining and individual fund and account group statements and schedules is included the financial section of this report. The auditor's reports related specifically to the single audit are included in a separate report. Acknowledgments The preparation of the comprehensive annual financial report on a timely basis was made possible by the dedicated service of the entire staff of the Finance Department. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. Acknowledgment should also be given to the Board of County Commissioners and to the County Administrator for their interest and support in planning and conducting the operations of the County in a responsible and progressive manner. Respectfully submitted, Jeanine Faria Accounting Manager x Marty Wynne Finance Director DESCHUTES COUNTY, OREGON COUNTY OFFICIALS JUNE 30, 2001 ELECTED OFFICIALS County Commissioners Mike Daly Dennis Luke Tom DeWolf District Attorney Treasurer Mike Dugan Marty Wynne Sheriff County Clerk Les Stiles Mary Sue Penhollow Assessor Surveyor Kim Worrell Jeff Kern APPOINTED OFFICIALS Administration Service Director Mike Maier County Counsel Rick Isham Administration Building 1130 NW Harriman Bend, Oregon 97701 Xi U) c N Z? c 3 O U d U to d _ T O m m 76 Z'pE m m N v x � w a r c W a m d • o a o • U U • • i r � m m� F � • C W i O , U • • N •� m 7 o _ U O • 0 W y w •N • U to ' E, O c d Elm C W o , U ' O r `o m 0 �� Q p V W F ca o ' U r r r i O ; cwt EN EU 1 c o j LTJ LT V ^�^ • U 4 ire ' N 0 .N OE > r v _ BE U c �0 N toc WE 2 'y n' � • m U Q O ' • • r ' O • U m m m U W a xi1 C O G C ' y O ..T. ..�`. EV A$ Ea E� LL mm U U O dU C-) ' C 0)° O S d O O °Y G d c 0 O m00 N ' ?. Ctca U� N ' � m c E � c m c m t m m c c m m E arc E E p ° E = ` y �'c o c o o E "i9 p m c J a m V Q W W 27 JE c m E O N V m `m m N X • 02 o ocoo m J V U O U x r IL LU m 40 ca O U IV LL xx c c x m m c E y rn c� m m o m m i m m CL mm C a m w Za LL c m (� U) J mz ats E scv LL m -' am m Ea O U O Utn ' v y C U y N�$ 4) m m C «B EU o= U c =vE w = O ,, Z U E m p 0 v S c m J F V7 C m am •C m Wim« 0 m o" tY>S ' om vroom. m �a0 ul n E E =iic 0�U �0 mm U 0 F, 0 Fi 5 0 FINANCIAL SECTION n 0 C M—ADAMS ' CERTIFIED PUBLIC ACCOUNTANTS IINDEPENDENT AUDITOR'S REPORT ' Board of Commissioners Deschutes County, Oregon ' We have audited the accompanying general purpose financial statements of Deschutes County, Oregon as of and for the year ended June 30, 2001, as listed in the table of contents. These general purpose financial statements are the responsibility of Deschutes County, Oregon's management. Our responsibility is to ' express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of ' America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of ' material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the ' overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 0 C n C 0 L In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of Deschutes County, Oregon as of June 30, 2001, and the results of its operations and cash flows of its proprietary fund types for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated November 9, 2001 on our consideration of the Deschutes, Oregon's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying financial information listed as supplementary schedules in the table of contents, including the schedule of expenditures of federal awards, which is required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole. A member of Moores Row!and intemational an association of independent accounting firms throughout the world 3 The statistical section listed in the table of contents is not a required part of the basic financial statements. ' We did not audit or apply limited procedures to such information and do not express any assurance on such information. For Moss Adams LLP Certified Public Accountants November 9, 2001 4 0 u li 5 u CIS 1 0 C u I� 0 I 0 GENERAL PURPOSE FINANCIAL STATEMENTS DESCHUTES COUNTY, OREGON All Fund Types and Account Groups Combined Balance Sheet June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 6 Governmental Fund Types General Special Revenue Debt Service Capital Project Assets and other debits Assets: Cash $ 1,324,816 $ 8,559,178 $ 839,969 $ 2,050,163 Investments 1,112,983 6,942,120 724,163 1,429,028 Accrued interest 34,775 216,908 22,055 44,647 Restricted cash - - 1,291,209 - Property taxes receivable 714,471 584,491 175,238 - Accounts receivable 7,473 1,576,871 - 4,378,166 Notes and contacts receivable - 1,102,556 - - Assessments receivable - 1,233,230 35,261 Due from other funds 250,000 - - Inventory 735,847 - Prepaid expenses - - Property, plant and equipment Land, buildings & improvements - - Equipment - - - - Construction in Progress - - - - Accumulated depreciation - - - - Other debits: Amount available for debt service - - - - Amount to be provided for debt service - - Total Assets and other debits $ 3,194,518 $ 19,967,971 $ 4,285,864 $ 7,937,265 Liabilities, equity and other credits Liabilities: Accounts payable $ 67,589 $ 1,500,219 $ - $ 5,327 Deficit in pooled cash accounts - 131,720 - Due to other funds - - - - Deferred revenues 576,696 1,556,224 1,369,298 4,413,427 Accrued compensated absences - - - - Accrued claims payable - - Loans payable - - Capital leases payable - - General obligation bonds payable - - Special assessment bonds payable - - Certificates of participation - - - Accrued landfill closure cost - - - Distribution pending to others - - - Due to employees for deferred compensation - - - Total Liabilities 644,285 3,188,163 1,369,298 4,418,754 Equity and other credits: Investment in fixed assets - - - Contributed capital - Retained earnings - - Fund balances: Reserved Inventory - 735,847 - Unreserved Designated for debt service - - 2,916,566 - Designated for construction - - - 3,518,511 Undesignated 2,550,233 16,043,961 Total equity and other credits 2,550,233 16,779,808 2,916,566 3,518,511 Total liabilities, equity and other credits $ 3,194,518 $ 19,967,971 $ 4,285,864 $ 7,937,265 6 Fiduciary Fund Proprietary Fund Types Types Account Groups Totals (Memorandum Only) General Fixed General Long - Enterprise Internal Service Agency Assets Term Debt 2001 2000 $ 4,821,809 $ 2,980,825 $ 1,795,861 $ $ $ 22,372,621 $ 8,947,075 4,051,514 2,505,148 1,506,163 18,271,119 30,940,415 126,589 78,274 47,060 - 570,308 457,066 - - - - 1,291,209 1,328,603 111,668 - 6,113,228 7,699,096 6,929,473 1,248,937 - - - 7,211,447 1,875,517 - - 62,837 1,165,393 1,059,544 - - - - 1,268,491 1,268,745 1,200,000 92,527,413 - 1,450,000 800,000 - - - 735,847 632,648 63,781 - 63,781 - 32,793,495 370,400 44,026,138 - 77,190,033 69,956,135 1,489,016 2,046,658 20,178,463 - 23,714,137 20,556,435 1,387,959 - 1,387,959 - (2,303,768) (881,418) - - (3,185,186) (1,692,746) - - - 2,916,566 2,916,566 3,447,671 - 44,577,441 44,577,441 69,706,017 $ 44,991,000 $ 7,099,887 $ 9,525,149 $ 64,204,601 $ 47,494,007 $ 208,700,262 $ 216,212,598 $ 1,218,006 $ 301,778 $ 217,351 $ 545,332 - - 1,450,000 - - 294,908 - 6,176,065 107,333 378,564 - - 729,936 208,085 550,000 683,000 - - 81,546 846,712 24,300,000 - 55,380,225 2,930,000 - - - 11,685, 000 3,131,733 31,395,579 2,174,824 9,525,149 $ $ 3,310,270 $ 2,354,542 - 677,052 6,169 1,450,000 800,000 - 14,386,618 9,703,510 2,788,792 3,274,689 3,181,695 - 729,936 208,085 - 1,233,000 - 1,993,871 2,075,417 846,712 - 29,266,344 53,566,344 55,380,225 1,760, 000 1,760,000 1,916,428 11, 685, 000 11,685, 000 12,265, 000 - - 2,930,000 3,275,047 - 3,131,733 2,590,000 47,494,007 100,210,059 92,527,413 - - 64,204,601 64,204,601 85,329,934 3,937,281 886,387 4,823,668 1,682,870 9,658,140 4,038,676 13,696,816 9,634,083 735,847 632,648 2,916,566 3,447,671 3,518,511 3,929,504 - 18, 594,194 19,028,475 13,595,421 4,925, 063 64,204,601 108,490,203 123,685,185 $ 44,991,000 $ 7,099,887 $ 9,525,149 $ 64,204,601 $ 47,494,007 $ 208,700,262 $ 216,212,598 7 DESCHUTES COUNTY, OREGON All Governmental Fund Types Combined Statement of Revenues, Expenditures, and Changes in Fund Balance/Equity Fiscal Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 8 General Special Revenue Revenues Local Taxes -property $ 10,289,937 $ 9,654,649 Taxes -other - 2,961,955 Interest 248,342 1,359,783 Licenses, permits and fees 128,400 6,607,295 Charges for services 1,516,708 6,076,383 Other 50,650 999,250 Intergovernmental Local 73,492 1,499,503 State 1,853,134 26,527,346 Federal 175,046 4,928,011 Total Revenues 14,335,709 60,614,175 Expenditures Current General government 599,359 - General services 6,758,213 10,054,414 Education - 937,919 County roads - 8,852,643 Public safety - 23,735,769 Health and welfare - 20,363,201 Capital outlay 39,810 2,325,898 Debt service Principal - - Interest - - Total Expenditures 7,397,382 66,269,844 Excess of revenues over (under) expenditures 6,938,327 (5,655,669) Other Financing Sources (Uses) Transfers In 169,403 9,726,799 Transfers Out (7,164,393) (4,345,550) Residual Transfers Proceeds from sale of long-term debt - - Proceeds from capital leases - - Net Other Financing Sources (Uses) (6,994,990) 5,381,249 Excess of revenues and other sources over (under expenditures and other uses (56,663) (274,420) Fund Balance - Beginning of Year 2,606,896 17,054,224 Fund Balance - End of Year $ 2,550,233 $ 16,779,804 8 F 1 Totals (Memorandum Only ' Debt Service Capital Project 2001 2000 $ 2,693,145 $ - $ 22,637,731 $ 22,520,005 ' - - 2,961,955 2,893,749 363,464 441,768 2,413,357 2,088,270 - - 6,735,695 6,787,737 286,311 683,155 8,562,557 7,331,901 764 1,861,695 2,912,359 984,485 1,572,995 1,419,149 n 1 28,380,480 25,643,950 = 5,103,057 4,693,111 3,343,684 2,986,618 81,280,186 74,362,357 ' - - 599,359 577,006 - - 16,812,627 15,294,394 - - 937,919 945,268 ' 8,852,643 8,325,032 - - 23,735,769 21,662,141 - - 20,363,201 16,855,551 ' 3,743,492 6,109,200 7,963,413 2,080,309 - 2,080,309 2,116,884 2,245,613 - 2,245,613 3,783,457 ' 4,325,922 3,743,492 81,736,640 77,523,146 (982,238) (756,874) (456,454} (3,160,789) 959,360 1,094,444 11,950,006 16,685,175 (1,491,410) (13,001,353) (16,925,978) (508,226) 742,848 234,622 - ' - - - 1,287,845 451,134 345,882 (816,725) 1,047,042 (531,104) (410,992) (1,273,179) (2,113,747) 3,447,671 3,929,504 27,038,295 29,152,042 $ 2,916,567 $ 3,518,512 $ 25,765,116 $ 27,038,295 n 1 DESCHUTES COUNTY, OREGON All Governmental Fund Types Combined Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Taxes -property Taxes -other Interest Licenses, permits and fees Charges for services Other Intergovernmental Local State Federal Total Revenues Expenditures Current General government General services Education County roads Public safety Health and welfare Capital outlay Debt service Principal Interest Operating contigency Total Expenditures Excess of revenues over (under) expenditures Other Financing Sources (Uses) Appropriation transfers in (out) Transfers in Transfers out Residual Transfers Proceeds from sale of long-term debt Proceeds from capital leases Net Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year General Fund Special Revenue Funds Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ 10,258,185 $ 10,289,937 $ 31,752 $ 9,614,853 $ 9,654,649 $ 39,796 - - - 3,005,000 2,961,955 (43,045) 150,000 248,342 98,342 891,001 1,359,783 468,782 90,500 128,400 37,900 7,294,581 6,607,295 (687,286) 1,175,456 1,516,708 341,252 5,916,720 6,076,383 159,663 82,667 50,650 (32,017) 1,390,933 999,250 (391,683) 73,789 73,492 (297) 1,428,248 1,499,503 71,255 1,772,681 1,853,134 80,453 26,726,576 26,527,346 (199,230) 160,000 175,046 15,046 5,272,402 4,928,011 (344,391) 13,763,278 14,335,709 572,431 61,540,314 60,614,175 (926,139} 613,781 599,359 14,422 - - - 7,109,441 6,758,213 351,228 11,787,192 10,054,414 1,732,778 - - - 946,280 937,919 8,361 - - - 9,749,956 8,852,643 897,313 - - - 24,773,474 23,735,769 1,037,705 - - - 20,604,815 20,363,201 241,614 419,655 39,810 379,845 7,326,585 2,325,898 5,000,687 626,594 626,594 3,603,028 3,603,028 8,769,471 7,397,382 1,372,089 78,791,330 66,269,844 12,521,486 4,993,807 6,938,327 1,944,520 (17,251,016) (5,655,669) 11,595,347 (623,421) - 623,421 599,803 - (599,803) 181,025 169,403 (11,622) 10,322,678 9,726,799 (595,879) (7,164,393) (7,164,393) - (5,072,557) (4,345,550) 727,007 5,849,924 5,381,249 (468,675) (6,994,990) 611,799 (7,606,789) (2,612,982) (56,663) 2,556,319 (11,401,092) (274,420) 11,126,672 2,612,982 2,606,896 (6,086) 15,731,792 17,054,224 1,322,432 $ - $ 2,550,233 $ 2,550,233 $ 4,330,700 $ 16,779,804 $ 12,449,104 10 11 n r 0 I 11 Debt Service Funds Capital Project Funds Totals (Memorandum Only) Variance Variance Variance Favorable Favorable Favorable ' Budget Actual (Unfavorable) Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ 2,616,485 $ 2,693,145 $ 76,660 $ - $ - $ - $ 22,489,523 $ 22,637,731 $ 148,208 _ _ _ _ _ 3,005,000 2,961,955 (43,045) ' 00 363,464 136,264 67,501 441,768 374,267 1,335,702 2,413,357 1,077,655 _ _ _ _ - - 7,385,081 6,735,695 (649,386) 155,000 286,311 131,311 401,600 683,155 281,555 7,648,776 8,562,557 913,781 ' - 764 764 1,550,303 1,861,695 311,392 3,023,903 2,912,359 (111,544) _ _ _ _ _ - 1,502,037 1,572,995 70,958 - - 710,000 - (710,000) 29,209,257 28,380,480 (828,777) - - - 1,000,000 - (1,000,000) 6,432,402 5,103,057 (1,329,345} 2,998,685 3,343,684 344,999 3,729,404 2,986,618 (742,786) 82,031,681 81,280,186 (751,495) 613,781 599,359 14,422 18,896,633 16,812,627 2,084,006 _ - 946,280 937,919 8,361 - - 9,749,956 8,852,643 897,313 _ - - - 24,773,474 23,735,769 1,037,705 _ 20,604,815 20,363,201 241,614 - - 7,760,104 3,743,492 4,016,612 15,506,344 6,109,200 9,397,144 2,080,309 2,080,309 - - - - 2,080,309 2,080,309 - 2,245,613 2,245,613 2,245,613 2,245,613 1,352,749 - 1,352,749 5,582,371 5,582,371 4,325,922 4,325,922 9,112,853 3,743,492 5,369,361 100,999,576 81,736,640 19,262,936 ' (1,327,237) (982,238) 344,999 (5,383,449) (756,874) 4,626,575 (18,967,895) (456,454) 18,511,441 _ _ _ _ - - (23,618) - 23,618 987,394 959,360 (28,034) 1,388,000 1,094,444 (293,556) 12,879,097 11,950,006 (929,091) - - - (1,813,000) (1,491,410) 321,590 (14,049,950) (13,001,353) 1,048,597 ' (508,226) (508,226) 742,848 742,848 234,622 234,622 - 525,000 - (525,000) 525,000 - (525,000) ' 987,394 451,134 (536,260) 100,000 345,882 245,882 (669,471) (816,725) (147,254) (339,843) (531,104) (191,261) (5,283,449) (410,992) 4,872,457 (19,637,366) (1,273,179) 18,364,187 2,800,980 3,447,671 646,691 5,283,449 3,929,503 (1,353,946} 26,429,203 27,038,294 3,290,897 ' $ 2,461,137 $ 2,916,567 $ 455,430 $ - $ 3,518,511 $ 3,518,511 $ 6,791,837 $ 25,765,115 $ 21,655,084 r 0 I 11 DESCHUTES COUNTY All Proprietary Fund Types Combined Statement of Revenues, Expenditures, and Chnages in Retained Earnings Fiscal Year Ended June 30, 2001 With Comparative Totals For The Fiscal Year Ended June 30, 2000 Operating Revenues Property taxes Charges for service Other Total Operating Revenues Operating Expense Solid Waste Operations Fair & Expo Center Building Services Finance Legal Personnel Information Services IT Server Based Insurance Health Benefits Trust Justice Center Services Health and Mental Health Support Svcs Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Interest expense State grant Transfers from other funds Transfers to other funds Gain (Loss) on Equipment disposition Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Total (Memorandum Only) Enterprise Internal Service 2001 2000 $ 1,558,106 $ - $ 1,558,106 $ - 5,591,184 12,513,616 18,104,800 12,110,419 275,860 863 276,723 34,482 7,425,150 12,514,479 19,939,629 12,144, 901 2,295,118 - 2,295,118 3,358,694 1,508,313 - 1,508,313 - - 1,327,623 1,327,623 1,197,234 - 763,962 763,962 790,513 - 464,965 464,965 396,752 - 406,062 406,062 421,042 - 1,577,838 1,577,838 1,279,298 - 362,925 362,925 - - 1,214,119 1,214,119 911,150 - 4,550,481 4,550,481 - - 487,711 487,711 572,747 - 1,359,978 1,359,978 1,216,266 3,803,431 12,515,664 16,319,095 10,143,696 3,621,719 (1,185) 3,620,534 2,001,205 610,055 363,262 973,317 580,167 (1,344,731) (2,822) (1,347,553) - - 114,671 114,671 74,129 2,983,000 514,347 3,497,347 2,167,339 (2,386,000) (60,000) (2,446,000) (1,926,536) (324,112} (25,471) (349,583) (4,756) (461,788) 903,987 442,199 890,343 3,159,931 902,802 4,062,733 2,891,548 6,498,209 3,135,874 9,634,083 6,742,535 Retained Earnings - End of Year $ 9,658,140 $ 4,038,676 $ 13,696,816 $ 9,634,083 w r^ J DESCHUTES COUNTY ' All Proprietary Fund Types Combined Statement of Cash Flows Fiscal Year Ended June 30, 2001 With Comparative Totals For The Fiscal Year Ended June 30, 2000 ' Cash Flows from Investing Activities Sale (Purchase) of Investments Interest income ' Net Cash Flows from Investing Activities Net Increase (Decrease) in Cash Cash Balance - Beginning of Year Cash Balance - End of Year Reconciliation of Operating Income to Net Cash ' Cash Flows from Operating Activities 2,983,000 Cash received for services 3,497,347 Cash paid for materials and services Cash paid for personal services (2,386,000) Net Cash Flows from Operating Activities ' Cash Flows from Non -Capital Financing Activities (400,000) State operating grant (400,000) Operating transfers in 1,450,000 Operating transfers out 1,450,000 Advances to other funds Advances from other funds 1,647,000 Net Cash Flows from Non -Capital Activities 2,216,018 Cash Flows from Capital and Related Financing Activities - Proceeds from issuance of long-term debt 185,226 Principal payments - bonds 294,128 Interest paid 764,546 Proceeds from sale of capital assets Acquisition of capital assets (470,000) Contributed Capital (470,000) Net Cash Flows from Capital Activities ' Cash Flows from Investing Activities Sale (Purchase) of Investments Interest income ' Net Cash Flows from Investing Activities Net Increase (Decrease) in Cash Cash Balance - Beginning of Year Cash Balance - End of Year 0 13 Total (Memorandum Only) Internal Enterprise Service 2001 2000 $ 7,315,146 $12,521,547 $ 19,836,693 $ 12,100,922 (1,684,440) (6,851,715) (8,536,155) (4,316,850) (1,220,075) (4,741,354) (5,961,429) (5,086,117) 4,410,631 928,478 5,339,109 2,697,955 Reconciliation of Operating Income to Net Cash ' From Operating Activities 2,983,000 Operating income (loss) 3,497,347 Adjustments to reconcile: (2,386,000) Depreciation ' Changes to current assets and liabilities (400,000) Decrease (increase) in receivables (400,000) Decrease (increase) in taxes receivables 1,450,000 Decrease (increase) in prepaid expenses Increase (decrease) in accounts payable 1,450,000 Increase (decrease) in accrued leave 1,647,000 Increase (decrease) in accrued claims payable 2,216,018 Increase (decrease) in deferred revenues - Increase (decrease) in accrued closure cost 185,226 Net Cash Flows from Operating Activities 0 13 Total (Memorandum Only) Internal Enterprise Service 2001 2000 $ 7,315,146 $12,521,547 $ 19,836,693 $ 12,100,922 (1,684,440) (6,851,715) (8,536,155) (4,316,850) (1,220,075) (4,741,354) (5,961,429) (5,086,117) 4,410,631 928,478 5,339,109 2,697,955 $ 3,621,719 $ (1,184) $ 3,620,534 $ 2,001,205 1,055,817 114,671 114,671 74,129 2,983,000 514,347 3,497,347 3,567,339 (2,386,000) (60,000) (2,446,000) (1,926,536) (400,000) - (400,000) - 1,450,000 - 1,450,000 - 1,647,000 569,018 2,216,018 1,714,932 - 185,226 185,226 (239,850) 294,128 764,546 764,546 - (470,000) - (470,000) - (1,344,731) - (1,344,731) - 9,500 9,500 (3,324,994) (885,494) (4,210,488) (560,523) (234,622) - (234,622} - (5,374,347) (111,448) (5,485,795) (560,523) 1,931,579 720,462 2,652,041 (3,394,641) 557,112 285,425 842,537 526,552 2,488,691 1,005,887 3,494,578 (2,868,089) 3,171,975 2,391,935 5,563,910 984,275 1,104,502 588,890 1,693,392 709,117 $ 4,276,477 $ 2,980,825 $ 7,257,302 $ 1,693,392 $ 3,621,719 $ (1,184) $ 3,620,534 $ 2,001,205 1,055,817 459,743 1,515,560 460,450 (292,463) 7,068 (285,395) (43,979) (111,668) - (111,668) - (63,218) - (63,218) - 235,971 235,621 471,592 97,992 15,393 42,004 57,397 101,142 - 185,226 185,226 (239,850) 294,128 - - (345,047) - (345,047) 320,995 $ 4,410,631 $ 928,478 $ 5,044,981 $ 2,697,955 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ' The financial statements of Deschutes County, Oregon, have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for ' establishing governmental accounting and financial reporting principles. The significant accounting policies of the County are described below. ' Financial Reporting Entity The County's combined financial statements include the accounts of all the County operations. ' The criteria for including organizations as component units within the County's reporting entity include whether: ' _ the organization is legally separate; the County holds the corporate powers of the organization; - the County appoints a voting majority of the organization's board; ' - the County is able to impose its will on the organization; - the organization has the potential to impose a financial benefit/burden on the County; - there is fiscal dependency by the organization on the County. Based on this criteria, the following is a brief review of each component unit included within the reporting entity: Deschutes County Extension and 4-H Service District - The Deschutes County Extension and 4-H Service District's governing body is the Deschutes County Board of ' Commissioners. The financial accountability for the District is the responsibility of the County. ' Deschutes County 911 Service District - The Deschutes County 911 Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. ' Black Butte Ranch County Service District - The Black Butte Ranch County Service District's governing body is the Deschutes County Board of Commissioners. The I financial accountability for the District is the responsibility of the County. Bend Library County Service District - The Bend Library County Service District's ' governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. The District's funds are to account for the debt service of the Bend Library. The District's funds have been included as a debt service fund. 0 1 15 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Redmond Library County Service District - The Redmond Library County Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. The District operates a debt service fund that is used for the retirement of the bonded debt and payment of interest. Sunriver Library County Service District - The Sunriver Library County Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. The District's funds have been included as a debt service fund. These component units described above have been included in these financial statements. Copies of the component units' individual audits are also issued and available at the County's offices. There are other Districts within the County that have not been included as a component unit of the County. The County Commissioners appoint the boards of Special Road Districts and Vector Districts, however, the County Commission does not exercise any administrative or financial control. These Districts are autonomous Oregon municipal corporations and are not considered component units of Deschutes County. Fund Accounting - The County uses funds and account groups to report on its financial position and results of its operation. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain County functions or activities. A fund is a separate accounting entity with a self -balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary, and fiduciary. Each category, in turn, is divided into separate "Fund Types". Governmental funds are used to account for all of the County's general activities. The general fund is used to account for all activities of the general government not accounted for in other funds. Collection and disbursement of dedicated monies are accounted for in the special revenue funds. Major construction projects are accounted for in the capital project funds. The servicing of general long-term debt (i.e. general obligation bonds, certificates of participation and special assessment bonds, capital leases) is accounted for in the debt service funds. Proprietary funds are used to account for activities that are financed by charges to users of the services. The accounting for these funds is similar to that found in the private sector, where the determination of net income is necessary and useful to sound financial management. 16 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) ' The proprietary funds are separated into two types. The first is an enterprise fund where goods or services are supplied to outside parties. The second type is an internal service fund where goods or services are supplied to other County departments. ' Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the County. ' Basis of Accounting - The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current ' financial resources measurement focus. With this measurement focus, only current assets and current liabilities are included on the balance sheet. The revenues and expenditures statements of these funds present changes in the net current assets. Proprietary funds are accounted for on a flow of economic resources measurement focus. All assets and all liabilities associated with the operation of the enterprise are included on the ' balance sheet. The accrual basis of accounting is utilized by the proprietary fund types. Under this method, revenues are recorded when earned, and expenses are recorded at the time liabilities are incurred. ' The modified accrual basis of accounting is used by all governmental fund types and trust and agency funds. Under the modified accrual basis of accounting, revenues are recognized when ' they become measurable and available. Measurable is when the amount of the transaction can be determined. Available means that the amount can be collected within a period current enough to be used to pay liabilities of the reporting period. The County considers property taxes as ' available if they are collected within 60 days after year end. Expenditures under the modified accrual basis are recorded in the period incurred. Interest on general long-term debt is recorded as an expenditure on the coupon due date. ' Those revenues susceptible to accrual are property taxes, federal and state grants (to the extent that revenues are recorded, eligible expenditures are incurred), state shared revenues, special I assessments, investment earnings on fixed rate investments and charges for services. G The County reports deferred revenues on its combined balance sheet. Deferred revenues arise when a potential revenue does not meet the measurable and available criteria for recognition in the current period. 17 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Budget policy - Budgets are adopted on a basis as required by state law. The County adopts a budget for each fund which meets the requirements of state law. The resolution authorizing appropriations for each fund sets the level by which expenditures cannot legally exceed appropriations. Total personal services, materials and services, capital outlay, and other expenditures by department for each fund are the levels of control established by the resolution. The detailed budget document contains more specific detailed information for the above mentioned expenditure categories. Unexpected additional resources may be added to the budget through the use of a supplemental budget and appropriations ordinance. Original and supplemental budgets may be modified by the use of appropriation transfers between the levels of control. Such transfers require approval by the Board of County Commissioners. Appropriations lapse as of year end. Cash - Cash includes amounts held as demand deposits and by the Local Government Investment Pool. Investments - The County Treasurer invests funds in a variety of instruments allowed by State Statutes. The maturity of the investments is commonly less than eighteen months from date of purchase. The investments are reported at fair value and interest is accrued on the investments as earned. Inventories - Inventories are valued at estimated cost using the first-in/first-out (FIFO) method. The cost of governmental fund -type inventories are recorded as expenditures when purchased rather than when consumed. Fixed assets - General fixed assets are not capitalized in the governmental fund -type used to acquire them. Instead, such capital acquisitions are reflected as expenditures and the related assets are reported in the general fixed asset account group. All fixed assets are valued at estimated or historical cost. Donated assets and assets acquired by trade are valued at their estimated market value on the date received. Public domain (infrastructure) general fixed assets consisting of roads, bridges and other such assets are not capitalized. Depreciation is not recorded on assets in the general fixed asset account group. Assets of the proprietary funds are depreciated using the straight-line method over their estimated useful lives. Compensated absences - The County accrues the liability for compensated absences at actual hours earned times the current pay rates. Compensated absences include both vacation time and compensatory time. The liability for governmental fund employees is recorded in the general long-term debt account group. The portion expected to be paid from current resources cannot be determined, but is not considered to be significant. Sick leave pay is recorded in all governmental fund types when taken, because it does not vest when earned. The liability for compensated absences of the employees of the proprietary funds are recorded as a liability of the appropriate proprietary fund as earned. 18 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) ' Long-term debt - Debt is recognized as a liability of a governmental fund when due. The unmatured portion of debt is reported in the general long-term debt account group. ' Fund equity Contributed capital - Contributed capital is recorded in the proprietary funds for capital ' contributed from other funds. Depreciation of assets acquired by contributed capital is not charged against this account, but is charged against retained earnings. ' Retained earnings - Retained earnings are reported in the proprietary funds. This account represents the accumulated earnings, or losses, of the proprietary funds. Fund Balance - Reserves of the fund balance are established for unexpendable resources of the fund. Designation of the fund balance is established for specific designation of the available resources of the fund. Undesignated fund balance represents the portion of the fund balance that ' is available for future appropriations. Interfund transactions - Transactions that constitute reimbursement to a fund for ' expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund, and as revenue in the fund that is reimbursed. ' All other interfund transactions are reported as operating or residual transfers. ' "Memorandum only" total columns - Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or change ' in financial position in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. G 0 Comparative data - Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the County's financial position and operations. However, comparative data have not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand. Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that effect certain reported amounts and disclosures. 19 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information All departments of the County submit requests for appropriations to the Budget Officer appointed by the Board of County Commissioners. The budget is prepared by fund, function and line item activity. The budget document includes information on the past three years, as well as requested appropriations and estimated revenues for the ensuing fiscal year. The proposed budget is presented by the Budget Officer to the Budget Committee. Public meetings are held by the Budget Committee, and they may make changes to the original document. The Budget Committee approves the budget document to be submitted to the governing body of the County. Once the budget document is received by the governing body, they hold a public hearing on a date as published. After the public hearing, the governing body gives consideration to matters discussed and makes amendments to the budget document prior to adoption. However, State Statutes do not allow the governing body to increase estimated expenditures for each fund by more than 10 percent. The amount of the total ad valorem taxes to be certified by the County for levy for all funds shall not exceed the amount presented by the Budget Committee unless the budget document is republished and another public hearing is held. After the budget is adopted for the current fiscal year, changes in appropriations are sometimes necessary. The governing body may make additional appropriations to expend new grant revenues received during the fiscal year, or adopt a supplemental budget for occurrences or needs not foreseen at the time the budget was adopted and approve appropriation transfers. It is, however, illegal to overspend an appropriation. In accordance with State Statutes, appropriation resolutions are approved before the beginning of the fiscal year and terminate on June 30 of the year of the appropriation. Encumbrances are not reported in the financial statements. B. Negative Fund Equity The Central Oregon Drug Enforcement Fund has a negative fund balance of $6,393 as of June 30, 2001. The fund's revenues for FY 00-01 were less than the estimated revenues. Realized revenues in FY 01-02 will be sufficient to make up for the shortfall in FY 00-01. The County's Legal internal service fund has a negative fund balance in the amount of $23,814. This is due to personnel expenditures which were not anticipated in FY 00-01 and therefore not incorporated into the department's FY 00-01 charges for services. The charges for services for FY 01-02 were set to allow for this unanticipated expenditure. The County's IT Server Based fund has a negative fund balance in the amount of $114,983. A portion of the cost associated with the County's computer network were expensed as incurred and will be recovered in subsequent years from charges to funds using the network. 20 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 ' NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (Continued) ' The County's Debt Service Fund for the General Obligation Bonds associated with the construction of the Fair & Expo Center has a negative fund balance of $24,005,231. This deficit will be funded in future years from property tax levies. ' The County's Capital Project Fund for the Fair & Expo Center has a negative fund balance in the amount of $475,198. Upon the receipt of funds from the sale of property, the site of the ' County's previous fairgrounds, the fund will be closed out. Resources of the fund at the time the construction project is complete will be transferred to the debt service fund. Any shortfall in the capital project fund will be covered by the County's General Fund. NOTE 3 - CASH AND INVESTMENTS ' The County maintains a cash and investment pool that is available for all funds. Each fund type's portion of this pool is displayed on the combined balance sheet as follows: ' Cash $ 22,372,620 Investments 18,271,115 ' Accrued interest 570,306 Restricted cash 1,291,210 ' Deficit cash (677,051) $ 41,828,200 Demand deposits The County's deposits are categorized below to give an indication of the level of risk assumed at year-end. Category 1 includes deposits that are insured or collateralized with securities held by the County or its agent in the County's name. Category 2 includes deposits that are collateralized ' with securities held by the pledging financial institution's trust department or agent in the County's name. Category 3 includes deposits that are uncollateralized, including any deposits that are collateralized with securities held by the pledging financial institution, or by its trust ' department or agent, even if held in the County's name. State Statutes require collateral to be pledged by the depository for all deposits except for certain accounts held by trustees. The County's accounts were covered by pledged collateral. All the County's deposits are category 1 deposits. I At June 30, 2001, the carrying amount of the demand accounts including the County's LGIP accounts, was $22,359,691 and the depository balance was $21,048,762. 1 21 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 3 - CASH AND INVESTMENTS (Continued) Investments The County's investments are categorized as follows to give an indication of the level of risk assumed by the entity at year end: Category 1 - Investments that are insured or registered or for which the securities are held by the County or its agent in the County's name. Category 2 - Uninsured and unregistered investments for which the securities are held in the County's name by the trust department of the financial institution selling the security to the County. Category 3 - Uninsured and unregistered investments for which the securities are held by the broker or dealer, or by its safekeeping department or agent, but not in the County's name. The balance of the investments held at June 30, 2001 by category is as follows: Category 2 - No collateral required Certificates of deposit $ 3,410,800 U.S. government notes and securities 14,860,315 Totals $ 18,271,115 The amount shown in the financial statements are at fair value, as determined by quoted market. The County's investment in the state operated Local Government Investment Pool (LGIP) as of June 30, 2001 was $21,048,762. The LGIP is operated by the Oregon State Treasurer; it was created to meet the financial and administrative responsibilities of federal arbitrage regulations. The investments are regulated by the Oregon Short Term Fund Board and approved by the Oregon Investment Council (ORS 294.805 to 294.895). The fair value of the LGIP is not materially different than the reported amount included on the financial statements of the County. The County has adopted an investment policy that meets the requirements of the State Statutes. This policy authorizes the County to invest in legal obligations of the federal government or its agencies, bankers' acceptances issued by Oregon financial institutions, time deposits, certificates of deposits and savings accounts of banks, mutual savings banks and savings and loan associations, and repurchase agreements issued by financial institutions. 22 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS iJUNE 30, 2001 ' NOTE 4 - PROPERTY TAXES RECEIVABLE The property tax levy is certified annually by the Board of County Commissioners with the Deschutes County Tax Assessor, based on assessed values as of January 1. Property taxes are an enforceable lien on the property as of July 1. Property taxes are due, in three equal installments, on November 15, February 15, and May 15. Taxpayers receive a three percent discount on taxes ' if paid in full by November 15 and a two percent discount if two-thirds of the taxes are paid by such date. The County Treasurer is the tax collector for all taxing Districts within the County. A property owner may appeal the property valuation. Appeals must be filed by December 31 of the year of the levy with the County Board of Property Tax Appeals. Interest, at a rate determined by State Statutes, is charged on any delinquent installment. Real property taxes are delinquent if not paid in full by May 15 of the year following the levy, and foreclosure proceedings commence when taxes have been delinquent for three years. Foreclosures are the responsibility of the Tax Collector. ' Property taxes receivable, as recorded on the financial statements, are for taxes levied, but uncollected at the end of the fiscal year. 1 NOTE 5 - ACCOUNTS RECEIVABLE ' Accounts receivable are recorded showing total amounts due the various County funds. Receivables not expected to be received within a reasonable period of time, after the end of the fiscal year, are recorded as deferred revenue. NOTE 6 - NOTES AND CONTRACTS RECEIVABLE The County has several notes and contracts receivable as of June 30, 2001. These notes are due the County for property sold on contract or loans to private entities through special revenue ' funds established for such purposes. ' NOTE 7 - ASSESSMENTS RECEIVABLE Assessments receivable represent the uncollected amounts levied against benefited property for ' the cost of local improvements. Bonded liens are payable over ten years plus interest, and are used as security for bonds payable issued to finance the construction cost. The assessment liens are pledged for the repayment of the bonds. ' The special assessment debt service cash balance is pledged for repayment of the bonds payable. 1 23 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 8 - PROPERTY, PLANT AND EQUIPMENT ' Composition of property and equipment by major classes for the general fixed assets account 27,838,083 group and proprietary funds are: 996,267 Balance Balance (341,171) July 1, Inter -Fund June 30, ' 2000 Additions Deletions Transfers 2001 1,387,959 General Fixed Assets Land, buildings and improvements Equipment and vehicles Total General Fixed Assets Proprietary Funds Enteprise Land, buildings and improvements Equipment and vehicles Construction in Progress Total Enterprise Accumulated Depreciation Net Enterprise Internal Service Land, buildings and improvements Equipment and vehicles Total Internal Service Accumulated Depreciation Net Internal Service Total Property, Plant & Equipment Total Accumulated Depreciation $ 67,061,105 $ 5,763,322 $ (960,207) $ (27,838,083) $ 44,026,137 18,268,829 3,002,135 (793,599) (298,902) 20,178,463 85,329,934 8,765,457 (1,753,806) (28,136,985} 64,204,600 2,735,869 2,219,543 - 27,838,083 32,793,495 996,267 535,018 (341,171) 298,902 1,489,016 - 1,387,959 - - 1,387,959 3,732,136 4,142,520 (341,171) 28,136,985 35,670,470 (1,265,010) (1,055,817) 17,059 - (2,303,768) 2,467,126 3,086,703 (324,112) 28,136,985 34,014,926 159,161 211,239 - 1,291,339 796,351 (41,032) 1,450,500 1,007,590 (41,032) (427,736) (459,745) 6,061 1,022,764 547,845 (34,971) 90,512,570 13,915,567 (2,136,009) (1,692,746) (1,515,562) 23,120 - 370,400 2,046,658 - 2,417,058 - (881,420) 1,605,580 - 102,292,128 (3,185,188) 1 Total Property, Plant & Equipment, Net $ 88,819,824 $ 12,400,005 $ (2,112,889) $ The County completed a fixed assets physical inventory as of June 30, 1997. Historical cost was used for the assets. When historical cost was not available, an estimate of historical cost was I used. 24 1 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 ' NOTE 8 - PROPERTY, PLANT AND EQUIPMENT (Continued) ' In the proprietary funds, the following estimated useful lives as used to compute the straight-line depreciation: Buildings and Improvements 35-50 Years ' Equipment and Vehicles 5-10 Years INTERFUND RECEIVABLES NOTE 9 - AND PAYABLES ' The composition of interfund balances as of June 30, 2001, is as follows: Due to/from Other Funds: Receivable Fund Payable Fund Amount Business Loan Fund Fair and Expo Center Operating $ 250,000 ' Solid Waste Capital Project Fair and Expo Center Capital Project 1,200,000 Total $ 1,450,000 NOTE 10 - LEASES Operating leases: The County leases buildings, office facilities and equipment under noncancelable operating leases. The total expended for such leases for the year ended June 30, 2001 was approximately $264,000. The future minimum lease payments for these leases are as follows: ' Fiscal Year Ending June 30, Amount 2002 $ 240,284 ' 2003 134,844 2004 119,083 2005 83,677 ' 2006 32,884 Thereafter 29,850 Total $ 640,621 ' 25 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 10 - LEASES (Continued) Capital Leases: The County has entered into several lease agreements as lessee for acquisition of property. The leases are treated as capital leases; however, each lease is cancelable if annual appropriations are not included in the County's annual appropriation resolution. The leases are as follows: Oregon Department of Energy loan for $329,000 dated January 25, 1989, for energy conservation improvements to ten County buildings. Payable in monthly installments of $3,145 including interest at 8%, secured by real property, matures June 2003, with prepayments subject to 3%. $ 64,951 IBM Credit Corporation lease -purchase contract dated December 2000, payable $17,768 semi-annually including interest at 5.85%, secured by computer equipment with a carrying value of $96,491, matures December 2003 81,546 LaSalle Bank lease -purchase contract dated June 1999, total commitment is for $850,000. Payments of $47,901 including 4.661% interest, are to be made quarterly, secured by equipment being purchased 501,701 Motorola Credit Corporation lease -purchase contract dated June 2000, payable $287,313 annually, including interest at 5.87%, secured by Sheriffs radio equipment with a carrying value of $1,155,000, matures September 2004 985,212 IBM Credit Corporation lease -purchase contract dated October 1999, total commitment is for $850,000 with $493,230 advanced as of June 30, 2001. Payments of $27,747 including interest at 4.6% are to be made quarterly, 309,357 IBM Credit Corporation lease -purchase contract dated November 1999, total commitment is for $95,598. Payments of $5,460 including 5.21% interest are to be made quarterly, secured by equipment being purchased 66,438 LaSalle Bank lease -purchase contract dated February 1999. Payments of $22,130 including 4.53% interest, are to be made quarterly, secured by equipment with a carrying value of $383,000. Total Capital Lease Obligations 26 66,212 $ 2,075,417 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 10 - LEASES (Continued) The following schedule of the future minimum lease payments under these capital leases, and the present value of the net minimum lease payments at June 30, 2001: Fiscal Year Balance July 1, Ending June 30, Requirements Balance June 30, $ 749,778 2000 Proceeds Principal 2001 ODOE - energy $ 124,803 $ - $ 59,852 $ 64,951 IBM Credit - computer equipment 71,542 - 71,542 - IBM Credit - computer equipment - 96,491 14,945 81,546 LaSalle Bank - computer equipment 43,124 625,734 167,157 501,701 Motorola Credit - radio equipment - 985,212 - 985,212 IBM Credit - computer equipment 374,952 - 65,595 309,357 IBM Credit - computer equipment 84,235 - 17,797 66,438 LaSalle Bank - heavy equipment 148,056 - 81,844 66,212 Totals $ 846,712 $ 1,707,437 $ 478,732 $ 2,075,417 The following schedule of the future minimum lease payments under these capital leases, and the present value of the net minimum lease payments at June 30, 2001: Fiscal Year Capital Lease Ending June 30, Requirements 2002 $ 749,778 2003 669,830 2004 581,615 2005 294,586 Total Commitment 2,295,809 Less: Amount representing interest on future payments 220,392 Present Value of Future Minimum Lease Payments $ 2,075,417 27 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 19 - CHANGE IN FUND TYPE (Continued) In conjunction with the incorporation of the Fair & Expo Center operations into the County's budget, two funds formerly classified as government fund types were reclassified as proprietary funds. In November 1996, the County established a Capital Project Fund and a Debt Service Fund to account for the issuance of general obligation bonds for the purpose of building a fair and expo center. From the time these funds were established, until June 30, 2000, such finds have been included in the County's financial statements as governmental fund types. The June 30, 200 balances in these funds were transferred into the newly created enterprise fund. At June 30, 2000, the Capital Project Fund "Fairgrounds Construction" had a deficit fund balance of $742,848 and the Debt Service Fund "Fairgrounds" had a fund balance of $508,226. These transfers have been reported on the appropriate Statements of Revenues, Expenditures and Changes in Fund Balance as "Residual Transfers". The balance reported in the General Fixed Asset Account Group for the cost of the Fair & Expo Center Fixed Assets as of June 30, 2000 was reclassified and appears on the balance sheet of the Fair and Expo Center Operations Fund. The balance included in the General Long -Term Debt Account Group for the General Obligation Bonds issued for the construction of the Fair & Expo Center as of June 30, 2000, is now reported as a liability on the balance sheet of the Fair & Expo Center Debt Service Fund. 44 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 11 - LONG-TERM DEBT (Continued) The following is a summary of the general obligation bonds transactions for the year ended ' June 30, 2001. Original Balance Balance Jail Construction Issue Date Balance July 1, 2000 New Issues Payments June 30, 2001 1992 Series 12/1/1992 $ 7,000,000 $ 930,000 - $ 295,000 $ 635,000 ' 1993 Series 4/1/1993 2,500,000 1,875,000 - 115,000 1,760,000 Public Safety 1997 Series 3/1/1996 14,400,000 13,340,000 - 470,000 12,870,000 ' Fairgrounds 1996 Series 10/1/1996 25,395,000 24,770,000 - 470,000 24,300,000 ' Refunding 1998 Series 9/9/1998 5,055,000 4,940,000 - 35,000 4,905,000 Citrix Server ' 2000 Series 9/13/2000 806,000 - 806,000 $ 55,156,000 $ 45,855,000 $ 806,000 123,000 $ 1,508,000 683,000 $ 45,153,000 ' The future maturities of the general obligation bond issues are as follows: Year Ending Bond ' June 30 Principal Interest Totals 2002 $ 1,807,000 $ 2,314,779 $ 4,121,779 2003 1,987,000 2,220,800 4,207,800 ' 2004 2,049,000 2,123,626 4,172,626 2005 2,085,000 2,029,304 4,114,304 2006 2,285,000 1,928,360 4,213,360 ' Future Years 34,940,000 10,602,185 45,542,185 $ 45,153,000 $ 21,219,054 166,372,054 ' The jail construction bond Series 1993 are callable after December 2002. ' 29 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 11 - LONG-TERM DEBT (Continued) In addition to the above general obligation bond issues, the Bend Library County Service District, the Redmond Library County Service District and the Sunriver Library County Service District, component units of Deschutes County, each have issued general obligation bonds to finance the construction of library facilities within their respective districts. Following is a summary of the transactions for the fiscal year ended June 30, 2001: The future maturities of these issues are as follows: Year Ending Original Issue Date Balance Balance July 1, 2000 New Issues Payments Balance June 30, 2001 Bend Library 5/1/1996 $ 7,950,000 $ 7,325,000 $ - $ 250,000 $ 7,075,000 Redmond Library 7/1/1995 1,997,109 1,215,225 - 138,881 1,076,344 Sunriver Library 10/1/1996 1,145,000 985,000 - 40,000 945,000 Total All Issues $11,092,109 $ 9,525,225 $ - $ 428,881 $ 9,096,344 The future maturities of these issues are as follows: Year Ending Bond June 30, Principal 2002 $ 456,370 2003 484,026 2004 511,863 2005 544,899 2006 583,150 Future Years 6,516,035 $ 9,096,343 Certificates of Participation: The County has five series of Certificates of participation outstanding. Interest $ 489,655 479,362 467,006 452,569 436,075 2,298,195 $ 4,622,862 Totals $ 946,025 963,388 978,869 997,468 1,019,225 8,814,230 $13,719,205 Certificates of Participation represent an individual proportional ownership interest in installment payments, as provided by the agreement, and are additionally secured by a mortgage on the real property, as well as by reserve accounts held by the trustee. The obligation of the County to make semi. annual installment payments is subject of the annual appropriation of payments. The Certificates are not secured by the unlimited taxing power of the County, and are not a general obligation of the County. 30 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 11 - LONG-TERM DEBT (Continued) ' Issue - May 1, 1994 This issue was sold to acquire real property in Redmond, Oregon, for public safety facilities. The title to the property acquired is held by the trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding at ' June 30, 2001 is $260,000. ' Issue Series -1996 This issue was sold to finance the acquisition of property and construction of community development offices. The title to the property acquired is held by the trustee. The County is I required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding at June 30, 2001 is $2,110,000. Issue Series -1998 This issue was sold to refinance the majority of the November 1, 1998 Welcome Center issue. The issue as for a total of $1,090,000 which was used to retire $1,035,000 of the November 1, ' 1998 issue. This issue requires the County to maintain a balance with the trustee in an amount equal to the average annual debt service. The balance outstanding at June 30, 2001 is $995,000. ' Issue Series -1998B This issue was sold to refinance the June 1, 1989 issue. The original issue was for the acquisition and remodeling of County office buildings. Title to the real property is held by a ' trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding at June 30, 2001 is $900,000. ' Issue Series -1998A Proceeds of this issue were used to construct two buildings and to remodel another for use by the County's Health and Human Services Departments. Titles to the real property are held by the ' trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding as of June 30, 2001 is $7,420,000. ' The required deposits under these agreements are held by the trustee and are reported as "restricted cash" on the Balance Sheet. L 31 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 11- LONG-TERM DEBT (Continued) The following is a summary of the certificates of participation transactions for the year ended June 30, 2001: The future maturities of the general obligation bond issues are as follows: Year Ending Balance Balance June 30, July 1, 2000 New Issues Payments June 30, 2001 Issue - May, 1 1994 $ 285,000 $ - $ 25,000 $ 260,000 Issue series - 1996 2,200,000 - 90,000 2,110,000 Issue series - 1998 1,080,000 - 85,000 995,000 Issue series - 1998B 990,000 - 90,000 900,000 Issue series - 1998A 7,710,000 - 290,000 7,420,000 Future Years $12,265,000 $ - $ 580,000 $11,685,000 The future maturities of the general obligation bond issues are as follows: Year Ending COPS June 30, Principal Interest Totals 2002 $ 610,000 $ 578,109 $ 1,188,109 2003 640,000 549,902 1,189,902 2004 675,000 519,422 1,194,422 2005 700,000 487,149 1,187,149 2006 745,000 452,722 1,197,722 Future Years 8,315,000 2,608,020 10,923,020 $11,685,000 $ 5,195,324 $16,880,324 Other Long -Term Debt: In April 2001, the County entered into a Financial Assistance Award Contract with the Oregon Economic and Community Development Department. This contract allowed the County to borrow $550,000 for the purpose of building additional parking facilities at the County's Fair and Expo Center. The loan will be amortized over 25 years at an interest rate to be determined subsequent to the "Oregon Bond Sale" scheduled for January 8, 2002. Until the time such interest rate is determined, the loan rate is 5% per annum. As of June 30, 2001, the principal amount of the loan is $550,000. 32 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS rJUNE 30, 2001 ' NOTE 12 - LANDFILL CLOSURE AND POSTCLOSURE COST ' State and federal laws and regulations require the County to place a final cover on its landfill cells when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after closure. Although closure and postclosure care costs will be paid ' only near or after the date that the landfill stops accepting waste, the County reports a portion of these closure and postclosure care costs as an operating expense in each period based on landfill capacity used as of each balance sheet date. The $2.93 million reported as landfill closure and postclosure care liability at June 30, 2001, represents the cumulative amount reported to date based on the use of 92 percent of the estimated capacity of Phase 1B of the landfill. The County will recognize the remaining estimated cost of closure and postclosure care of $3.2 million as the ' remaining estimated capacity is filled. These amounts are based on what it would cost to perform all closure and postclosure care in 2001. The County expects to close the two sites in the year 2004. Actual cost may be higher due to inflation, changes in technology, or changes in regulations. The County meets the "Local Government Financial Test" which provides financial assurance as ' to the County's ability to meet its financial obligations for closure and postclosure. NOTE 13 - PENSION PLAN Plan Description The County contributes to the Oregon Public Employees Retirement System (PERS), an agent multiple -employer defined benefit pension plan. PERS acts as a common investment and ' administrative agent for political subdivisions in Oregon. All full-time employees are eligible to participate in the system after six months of employment. ' Part-time and temporary employees are covered after 600 hours of employment. Employees who retire after reaching age 55 and having 30 years of creditable service or after reaching age 58 are entitled to a retirement benefit, payable monthly for life, equal to 1.67 percent of their final ' average salary for each year of credited service. Final average monthly salary is based upon either the three calendar years out of the last ten calendar years of employment during which the highest salaries were earned or the last 36 calendar months of membership, whichever is larger. Benefits fully vest on reaching five years of service. Vested employees with fewer than 30 years of service will receive reduced benefits if retirement occurs prior to age 58 (age 60 if hired after January 1, 1996). PERS also provides death and disability benefits. Benefits are established by state statute. The Oregon Public Employees Retirement System issues a publicly available financial report ' that includes financial statements and required supplementary information for PERS. That report may be obtained by writing PERS, PO Box 23700, Tigard, OR 97281-3700. 33 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 13 - PENSION PLANS (Continued) FundingPolicy PERS members are required to contribute 6% of their annual covered salary, which is paid by the County. The County is required to contribute at an actuarially determined rate; the effective rate at June 30, 2001 was 9.57% of annual covered payroll. The contribution requirements of plan members and the County are established by state statute and may be amended by the PERS Retirement Board. Annual Pension Cost For fiscal year 2000-2001, the County's annual pension cost of $4,691,849 for PERS was equal to the required and actual contributions. The required contribution was determined as part of the December 31, 1999 actuarial valuation using the entry age actuarial cost method. Projected benefits are determined for all members and the associated liabilities are spread in a manner that produces level annual costs as a percent of pay in each year from the age at entry until the assumed age at exit from active membership. The cost allocated to the current year is the normal cost. The actuarial liability for active members is calculated as the portion of the total cost of benefits allocated to prior years. The actuarial liability for members currently receiving benefits, and for members entitled to deferred benefits, is equal to the present value of the benefits expected to be paid. No normal costs are applicable for these members. The excess of the total actuarial liability over the value of assets is called the unfunded actuarial liability. Employer contributions are determined by adding the normal cost, less the member contribution rate, and a thirty-year amortization of the unfunded actuarial liability as a level percentage of projected annual payroll. The amortization period is closed. The fair market value of all PERS assets, reduced by the sum of all member contribution accounts (Member Reserves) and the value of all benefits currently being paid (Benefit Reserves), is allocated to all participating employers in proportion to the funds in each employer's account (Employers Reserves). The actuarial assumptions used in the December 31, 1999 valuation included (a) 8.0% investment rate of return (net of investment and administrative expenses), (b) projected salary increases of 4.25% per year (excluding merit or longevity increases), (c) 2.0% per year cost -of - living adjustments, and (d) future interest credits of 8.5% for Tier One members and 8.0% for Tier Two members. Both (a) and (b) included an inflation component of 3.5%. 34 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 13 - PENSION PLANS (Continued) Three -Year Trend Information: Annual pension cost (APC) for the years ending June 30, 2000, 1999, and 1998 is as follows: The County has two enterprise funds, the solid waste enterprise fund and the fair expo center fund. Operating revenues Depreciation Operating income Net income(loss) Fixed asset additions Net working capital Total assets Bonds and loans payable Total equity Fair Solid Expo Waste Center $ 5,272,728 431,361 2,977,610 3,216,403 2,054,449 9,308,225 14,349,339 10,519,529 35 $ 2,152,422 624,456 644,109 (56,472) 228,531 (1,742,173) 30,461,661 24,850,000 3,075,892 Total $ 7,425,150 1,055,817 3,621,719 3,159,931 2,282,980 7,566,052 44,811,000 24,850,000 13,595,421 Employer Contributions Year Annual Percentage Net Ended Pension of APC Pension June 30 Cost (APC) Contributed Obligation 2001 $ 4,691,849 100% $ - 2000 4,248,172 100% - 1999 3,344,778 100% - The County has two enterprise funds, the solid waste enterprise fund and the fair expo center fund. Operating revenues Depreciation Operating income Net income(loss) Fixed asset additions Net working capital Total assets Bonds and loans payable Total equity Fair Solid Expo Waste Center $ 5,272,728 431,361 2,977,610 3,216,403 2,054,449 9,308,225 14,349,339 10,519,529 35 $ 2,152,422 624,456 644,109 (56,472) 228,531 (1,742,173) 30,461,661 24,850,000 3,075,892 Total $ 7,425,150 1,055,817 3,621,719 3,159,931 2,282,980 7,566,052 44,811,000 24,850,000 13,595,421 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 15 - RECONCILIATION OF TRANSFERS A reconciliation of the transfers is as follows: Governmental Funds Governmental Fund Types Operating transfers out $ (13,001,353) Operating transfers in 11,950,006 Proprietary funds Enterprise Operating transfers out - Operating transfers in - NOTE 16 - RISK MANAGEMENT Proprietary Funds (2,446,000) 3,497,347 $ (1,051,347) $ 1,051,347 C Net transfers ' $ (13,001,353) Claims 11,950,006 ' (3,246,000) ' 4,297,347 All funds of the County, as well as most County Service Districts which are included in the reporting entity, participate in the self-insurance program. The County self insures its general liability, vehicle, workers' compensation, unemployment and medical/dental risks. Black Butte Ranch County Service District does not participate and Deschutes County 911 County Service District's participation is limited to unemployment benefits and medical/dental. Each fund makes payments to the internal service insurance funds, based on the estimated need to pay prior and current claims and to fund a reserve for losses. The fund equity in the Insurance Fund (all insurance programs other than medical/dental) at June 30, 2001 was $ 2,707,628 and in the Health Benefits Trust Fund (Medical and Dental) at June 30, 2001 was $ 728,716. Changes in the Insurance Funds' claims liabilities, are as follows: Claims FY 00-0 Claims Payable June Claims FY 00-01 Payable June 30, 2000 Expense Claims Paid 30, 2001 Insurance Fund $ 208,085 $ 475,261 $ 290,035 $ 393,311 Health Benefits Trust Fund - 4,107,726 3,771,101 336,625 Total $ 208,085 $ 4,582,987 $ 4,061,136 $ 729,936 36 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS tJUNE 30, 2001 ' NOTE 16 - RISK MANAGEMENT (Continued) ' The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County purchases commercial insurance for property coverage, fidelity bonding, catastrophic ' workers' compensation claims, and stop loss on its medical/dental risks. It self -insures against losses for general liability, most workers' compensation, medical and dental benefits, unemployment benefits, and other risks. NOTE 17 - ORGANIZATION AND FUND STRUCTURE ' The County's governing body is made up of three elected Commissioners. Each year, one member of the Board of County Commissioners is elected chair. Other elected officials are responsible for specific departments. The other elected officials are: District Attorney, Clerk, Sheriff, Treasurer, Assessor, and Surveyor. The County's financial operations are accounted for in the following funds with descriptions of primary revenue sources and purpose of expenditures: ' I. Government Fund Types A. General Fund The general fund accounts for the financial operations of the County which are not ' accounted for in any other fund. Principal sources of revenue are property taxes and revenues from other governmental agencies. Expenditures primarily cover functions related to assessment and taxation, District Attorney County records and County Administration. B. Special Revenue Funds fl n Business Loan - loan repayment and interest for loans to business entities for job creation Community Development Block Grant - State and Federal funds for programs for low to moderate income households Grant Projects - grants for local programs as designated by the grant Justice Court - fines and fees for public safety activities La Pine Industrial Development - charges for services for industrial development in the La Pine area Park Acquisition and Development - fees paid by developers for parks County School - local taxes and forest receipts for education Special Transportation - State grant for transportation 37 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 17 - ORGANIZATION AND FUND STRUCTURE (Continued) Taylor Grazing - Federal sources through the State for rangeland improvement Transient Room Tax - lodging tax for promotion of tourism and County services Video Lottery - State's video lottery apportionment for economic development Welcome Center - lodging taxes for repayment of debt and recreation advertising Industrial Development - payments from lessees for assistance to industrial development within the County Land Sales Maintenance - land sale proceeds for supervision and maintenance of County land Liquor Enforcement - allocation of State funds for enforcement of liquor laws Support Enforcement - State grants and transfers from general fund for enforcement of court ordered support payments Victims' Assistance - grants for providing assistance to crime victims Law Library - fines and fees for maintenance of the law library County Clerk Records - fees for upgrading storage and retrieval systems Commission on Children and Families - Federal and State grants for family and children programs Public Safety Reserve - grants and transfers for juvenile crime prevention Community Justice - Juvenile - State grants and fees for response to juvenile delinquency problems within the County Sheriffs Asset Forfeiture - allocation of Federal funds for drug investigation Central Oregon Drug Enforcement - grants for drug investigation and prosecution Court Facilities Security - State grant for improvement to security in the court building Regional Correctional Facilities - State payment for correction facilities servicing four counties Sheriffs Service - property taxes, charges for service, Federal and State grants for public safety 38 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 17 - ORGANIZATION AND FUND STRUCTURE (Continued) ' Health Department - fees for service and State grants for community wide health care HealthyStart - Prenatal - fees for service and State grants for comprehensive prenatal care for low-income women and infants ABHA - State grant for health services ' Mental Health - fees for services, and Federal and State grants for mental health services and counseling ' OHP-CDO - Oregon Health Plan and chemical dependency fees for service drug abuse treatment ' Public Land Corner Preservation - recording fees for location of survey corners Code Abatement - created by transfer from general fund for enforcement of County solid waste and sanitation codes Community Development - fees and charges for services for planning, health inspectors, building safety, education, and public services ' CDD-TDC - transfers for maintenance of water quality and open space Community Development Reserve - transfer from community development for ' contingencies CDD - Building/Electric - transfers for contingencies ' Geographic Information Systems - GIS - recording fees and sales for map data system ' Road - gas tax apportionment and forest receipts for public roads and highways Weed abatement - grants for weed control and abatement ' Road building and equipment reserve — Transfers from County Road Fund for capital outlay of road building and equipment ' Road improvement — Charges for services held in reserve for future requirements ' Vehicle Replacement - County funds held in reserve for vehicle replacement and repair Dog Control - licenses and fees for animal control 1 39 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 17 - ORGANIZATION AND FUND STRUCTURE (Continued) Sheriff - Deschutes County Parole and Probation - charges for services and State Department of Correction grant for operation of a County justice program Sheriff - Jefferson County Parole and Probation - fees charged Jefferson County for operating a community justice in accordance with an intergovernmental agreement Deschutes County 911 - property taxes, charges for service, and grants for operations of a County wide emergency telephone system County Extension and 4H - property tax levy for extension and 4H activities Black Butte Ranch Service District - property taxes and service fees for security services and law enforcement within the District boundaries C. Debt Service Funds County Road Series - collection of special assessment liens for repayment of special assessment bonds and interest Community Development - community development fees for repayment of the community development certificates of participation HHS/BJCC - borrowing for construction of Health and Human Services building in Bend and Community Center in Redmond Government Center - interest earned and transfer from general fund for repayment of certificates of participation debt Public Safety - property taxes for repayment of general obligation bonds and interest Redmond Service Building — transfer from general fund for repayment of the certificates of participation of the Redmond service building Welcome Center - interest earned and transfer from welcome center special revenue fund for repayment of certificates of participation debt Bend Library - property taxes for repayment of the service District's bond principal and interest Redmond Library - property taxes for repayment of the service District's bond principal and interest Sunriver Library - property taxes for repayment of the service District's bond principal and debt 40 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' JUNE 30, 2001 ' NOTE 17 - ORGANIZATION AND FUND STRUCTURE (Continued) ' D. Capital Project Funds Community Development - proceeds from certificates of participation sold to finance construction of a community development building New Neighborhood - land sale proceeds and grants for maintenance of water quality and open space Local Improvement - collections on unbonded liens and bond sales to improve roads and ' streets for benefited property Project Development - proceeds from County land sales and leases for property acquisition ' for County offices HHSBJCC Construction - proceeds from certificates of participation for construction of ' health and mental health facilities Extension/4H - Land sale proceeds and grants for construction of Extension/4H building ' II. Proprietary Fund Types ' A. Enterprise Fund Solid Waste - fees and charges for services for the operation and maintenance of the ' County's landfills Fair and Expo Center - Fees, transfers and property taxes for operation of fair and expo ' center, annual county fair and debt service B. Internal Service Funds - the County operates ten internal service funds Building - charges to other County funds for repairs, maintenance, custodial, and related services for County facilities ' General Support Services — Finance - interfund changes for related services of the Finance Departments ' General Support Services - Legal - interf ind charges for related services of the Legal Counsel Department ' General Support Services - Personnel - interfund charges for related services of the Personnel Department 1 41 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 17 - ORGANIZATION AND FUND STRUCTURE (Continued) Information Technology - charges to other County funds for computer related information support services IT Server Based - charges to other County funds for County computer network Insurance - charges to other County funds for insurance coverage Health Benefit Trust - charges to other county funds for medical and dental insurance Justice Center Services - interfund charges for facility cost of the justice center Health and Mental Health Support - interfund charges for administrative costs of the County's Health and Mental Health Departments. III. Fiduciary Type A. Agency Funds These funds are used to account for asset, receipts, and disbursements held by the County in a fiduciary capacity for individuals, private organizations, or other government entities. IV. Account Groups A. General Fixed Assets This account group accounts for the County's investment in fixed assets, with the exception of those assets held by the proprietary funds. B. General Long -Term Debt This account group accounts for the long-term indebtedness of the County. The liabilities include general obligation bond issues which are backed by the general credit of the County, special assessment issues, the primary source of repayment being liens against benefited property, certificates of participation, capital leases and accrued compensated leave, repayment of which is dependent on future appropriation. 42 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 ' NOTE 18 - CONTRIBUTED CAPITAL ' Contributed capital is recorded in the proprietary funds for fixed assets acquired, less long term liabilities assumed, when transferred from a governmental fund type to the proprietary fund type. Additional contributed capital is recorded in the Solid Waste Operating Fund for assets purchased by other Solid Waste Funds and transferred to the operating fund. General Support Services and the Justice Center internal service funds contributed capital is the result of assets transferred to these funds from the governmental funds, that were included during the prior ' years. The changes to the contributed capital are as follows: I Enterprise Funds Solid Waste Fair & Expo Center ' Total Enterprise Fund 1 NOTE 19 - CHANGE IN FUND TYPE Balance July Contributions 1, 2000 2000-01 $ 804,917 $ - - 3,132,364 804,917 3,132,364 56,900 500,590 20,649 1,768 281,008 12,923 4,115 877,953 $ 1,682,870 8,434 8,434 $ 3,140,798 Balance June 30, 2001 $ 804,917 3,132,364 3,937,281 56,900 500,590 20,649 1,768 281,008 12,923 12,549 $ 4,823,668 ' In October 2000, the County assumed responsibility for the Fair & Expo Center and incorporated all activities of the Fair & Expo Center into the County's budget and accounting system. The construction, operation and debt service of the Fair & Expo Center have been determined to be ' an enterprise activity and therefore have been included in the County's financial statements as proprietary funds. The County established two new funds to account for the operational activity ' of the Fair & Expo Center. A separate fund was established to account for the County's annual fair. All other activities associated with the operation of the Fair, & Expo Center are accounted for in the Fair & Expo Center Operations Fund. 43 Internal Service Funds Building Services Finance Legal ' Personnel Information Technology Insurance ' Justice Center Services Total Internal Service Funds ' Total Contributed Capital 1 NOTE 19 - CHANGE IN FUND TYPE Balance July Contributions 1, 2000 2000-01 $ 804,917 $ - - 3,132,364 804,917 3,132,364 56,900 500,590 20,649 1,768 281,008 12,923 4,115 877,953 $ 1,682,870 8,434 8,434 $ 3,140,798 Balance June 30, 2001 $ 804,917 3,132,364 3,937,281 56,900 500,590 20,649 1,768 281,008 12,923 12,549 $ 4,823,668 ' In October 2000, the County assumed responsibility for the Fair & Expo Center and incorporated all activities of the Fair & Expo Center into the County's budget and accounting system. The construction, operation and debt service of the Fair & Expo Center have been determined to be ' an enterprise activity and therefore have been included in the County's financial statements as proprietary funds. The County established two new funds to account for the operational activity ' of the Fair & Expo Center. A separate fund was established to account for the County's annual fair. All other activities associated with the operation of the Fair, & Expo Center are accounted for in the Fair & Expo Center Operations Fund. 43 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2001 NOTE 19 - CHANGE IN FUND TYPE (Continued) In conjunction with the incorporation of the Fair & Expo Center operations into the County's budget, two funds formerly classified as government fund types were reclassified as proprietary funds. In November 1996, the County established a Capital Project Fund and a Debt Service Fund to account for the issuance of general obligation bonds for the purpose of building a fair and expo center. From the time these funds were established, until June 30, 2000, such finds have been included in the County's financial statements as governmental fund types. The June 30, 200 balances in these funds were transferred into the newly created enterprise fund. At June 30, 2000, the Capital Project Fund "Fairgrounds Construction" had a deficit fund balance of $742,848 and the Debt Service Fund "Fairgrounds" had a fund balance of $508,226. These transfers have been reported on the appropriate Statements of Revenues, Expenditures and Changes in Fund Balance as "Residual Transfers". The balance reported in the General Fixed Asset Account Group for the cost of the Fair & Expo Center Fixed Assets as of June 30, 2000 was reclassified and appears on the balance sheet of the Fair and Expo Center Operations Fund. The balance included in the General Long -Term Debt Account Group for the General Obligation Bonds issued for the construction of the Fair & Expo Center as of June 30, 2000, is now reported as a liability on the balance sheet of the Fair & Expo Center Debt Service Fund. 44 0 iJ I I n r C COMBINING AND INDIVIDUAL FUND AND ACCOUNT GROUP STATEMENTS AND SCHEDULES 11 II' n 0 0 C I I n C I GENERAL FUND ' Financial resources of the County which are not accounted for in any other fund are accounted for in the General Fund. The principal sources of revenue in the General fund are property taxes, licenses, fees, state and federal shared revenues. Expenditures are made for general government ' and County provided services. 0 L n r 0 0 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 DESCHUTES COUNTY, OREGON General Fund Comparative Balance Sheet June 30, 2001 and 2000 2001 ASSETS 2000 Cash $ 1,324,816 $ 396,978 Investments 1,112, 983 2,142,169 Accrued Interest 34,775 31,710 Taxes Receivable 714,471 638,675 Accounts Receivable 7,473 28,014 TOTAL ASSETS LIABILITIES AND FUND EQUITY LIABILITIES Accounts Payable Deferred Revenues TOTAL LIABILITIES FUND EQUITY Fund Balance Unreserved Undesignated TOTAL LIABILITIES AND FUND BALANCES 49 $ 3,194,518 $ 3,237,546 $ 67,589 $ 104,720 576,696 525,930 644,285 630,650 2,550,233 2,606,896 $ 3,194,518 $ 3,237,546 DESCHUTES COUNTY, OREGON General Fund Schedule of Actual and Budgeted Transactions Budgetary Basis Fiscal Year Ended June 30, 2001 50 Variance Resources Favorable Local Budget Actual (Unfavorable) Taxes -property $ 10,258,185 $ 10,289,937 $ 31,752 Interest 150,000 248,342 98,342 Licenses, permits and fees 90,500 128,400 37,900 Charges for services 1,175,456 1,516,708 341,252 Other 82,667 50,650 (32,017) Intergovernmental Local 73,789 73,492 (297) State 1,772,681 1,853,134 80,453 Federal 160,000 175,046 15,046 Total revenues 13,763,278 14,335,709 572,431 Expenditures General Government Board of Commissioners Personal Services $ 515,276 $ 510,201 $ 5,075 Materials and Services 98,505 89,158 9,347 Capital Outlay 4,300 4,280 20 Totals 618,081 603,639 14,442 General Services Assessor Personal Services 1,710,629 1,668,065 42,564 Materials and Services 603,698 514,669 89,029 Capital Outlay 261,242 11,075 250,167 Totals 2,575,569 2,193,809 381,760 Clerk / Elections Personal Services 440,810 415,300 25,510 Materials and Services 496,737 489,265 7,472 Capital Outlay 13,500 2,038 11,462 Totals 951,047 906,603 44,444 50 Expenditures - (Continued) District Attorney Personal Services Materials and Services Capital Outlay Totals Board of Property Tax Appeals Personal Services Materials and Services Totals Finance / Tax Personal Services Materials and Services Capital Outlay Totals Treasurer Personal Services Materials and Services Totals Veteran Services Personal Services Materials and Services Capital Outlay Totals Watermaster Personal Services Materials and Services Capital Outlay Totals Surveyor Personal Services Materials and Services Totals DESCHUTES COUNTY, OREGON General Fund Schedule of Actual and Budgeted Transactions Budgetary Basis Fiscal Year Ended June 30, 2001 51 Variance Favorable Budget Actual (Unfavorable) $ 1,695,140 $ 1,661,166 $ 33,974 530,896 523,767 7,129 30,000 17,917 12,083 2,256,036 2,202,850 53,186 26,867 16,857 10,010 22,723 6,937 15,786 49,590 23,794 25,796 328,559 281,877 46,682 190,822 165,236 25,586 94,113 - 94,113 613,494 447,113 166,381 8,487 8,487 - 21,875 10,803 11,072 30,362 19,290 11,072 89,752 86,582 3,170 17,133 16,264 869 10,000 - 10,000 116,885 102,846 14,039 97,737 93,921 3,816 48,607 33,710 14,897 4,500 4,500 - 150,844 132,131 18,713 62,237 61,741 496 8,297 6,912 1,385 70,534 68,653 1,881 DESCHUTES COUNTY, OREGON General Fund Schedule of Actual and Budgeted Transactions Budgetary Basis Fiscal Year Ended June 30, 2001 Expenditures - (Continued) Non -Departmental Materials and Services Capital Outlay Totals Total General Services Operating Contingency Total Expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Appropriations transfer in (out) Transfers In Transfer to Other Funds Total other financing sources (uses) Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financing uses Beginning Fund Balance Ending Fund Balance 52 (2,612,982) (56,663) 2,556,319 2,612,982 2,606,896 (6,086) $ - $ 2,550,233 $ 2,550,233 Variance Favorable Budget Actual (Unfavorable) $ 708,435 $ 696,654 $ 11,781 2,000 - 2,000 710,435 696,654 13,781 7,524,796 6,793,743 731,053 626,594 - 626,594 8,769,471 7,397,382 1,372,089 4,993,807 6,938,327 1,944,520 (623,421) - 623,421 181,025 169,403 (11,622) (7,164,393} (7,164,393) - (7,606,789) (6,994,990) 611,799 (2,612,982) (56,663) 2,556,319 2,612,982 2,606,896 (6,086) $ - $ 2,550,233 $ 2,550,233 7 -1 7, F� J IJ r G 0 u n SPECIAL REVENUE FUNDS Proceeds from specific sources that are restricted to expenditures for specified purposes are accounted for in the Special Revenue Funds. Each Special Revenue Fund is established for the purpose of accounting for such restricted funds. DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ASSETS Cash Investments Accrued Interest Taxes Receivable Accounts Receivable Notes and Contracts Receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable Deficit cash in common bank account Deferred Revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Community Development Business Loan Block Grant Grant Projects $ 49,072 $ 1,713 $ 2,729 41,241 1,439 2,294 1,289 45 72 - 2,641 - 802,475 - - 250,000 - - $ 1,144,077 $ 5,838 $ 5,095 $ - $ 5,813 $ - 802,475 - - 802,475 5,813 - 341,602 25 5,095 341,602 25 5,095 $ 1,144,077 $ 5,838 $ 5,095 54 rDESCHUTES ' ' Justice Court La Pine Industrial COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Park Acquisition and Special Development County School Transportation Taylor Grazing Transient Room Tax $ 16,723 $ $ 229,446 $ 409 $ 60,004 $ 4,238 $ 21,279 13,550 = 192,831 344 50,428 3,562 17,884 423 - 6,025 11 1,576 111 559 ' 14,998 161,970 6,959_ _ 254,339 298,398 $ 45,694 $ 460,368 $ 435,261 $ 764 $ 112,008 $ 7,911 $ 294,061 $ 739 $ - $ 120 $ - $ - $ - $ 25,154 - 129,126 - - - - - - 298,398 - - - - - 120 25.154 739 427,524 - - 44,955 32,844 435,141 764 112,008 7,911 268,907 44,955 32,844 435,141 764 112,008 7,911 268,907 ' $ 45,694 $ 460,368 $ 435,261 $ 764 $ 112,008 $ 7,911 $ 294,061 '55 DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ASSETS Cash Investments Accrued Interest Taxes Receivable Accounts Receivable Notes and Contracts Receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable Deficit cash in common bank account Deferred Revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Welcome Industrial Land Sales Video Lottery Center Development Maintenance $ 36,925 $ 24,049 $ 98,092 $ 174,952 31,033 20,211 82,439 147,033 ' 970 631 2,576 4,594 = 42,206 , $ 68,928 $ 87,097 $ 183,107 $ 326,579 $ 2,300 $ 34,044 $ 2,256 $ 277 , 2,256 277 34,044 2,300 66,628 53,053 180.851 326,302 ' 66,628 53,053 180,851 326,302 $ 68,928 $ 87,097 $ 183,107 $ 326,579 , 56 , DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Victims' Commission on Support Assistance County Clerk Children & Public Safety Enforcement Program Law Library Records Families Reserve $ - $ 34,239 $ 5,693 $ 19,008 $ 470,418 $ 72,507 28,775 4,785 15,974 395,349 60,937 899 150 499 12,353 1,904 18,368 _ _ 33,391 $ 18,368 $ 63,913 $ 10,628 $ 35,481 $ 911,511 $ 135,348 $ 123 $ 316 $ 6,203 $ 4,876 $ 430,269 $ 2,594 - - - - 2,717 316 6,203 4,876 430,269 - 15,651 63,597 4,425 30,605 481,242 135,348 15,651 63,597 4,425 30,605 481,242 135,348 $ 18,368 $ 63,913 $ 10,628 $ 35,481 $ 911,511 $ 135,348 57 DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ASSETS Cash Investments Accrued Interest Taxes Receivable Accounts Receivable Notes and Contracts Receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable Deficit cash in common bank account Deferred Revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Community Central Oregon Justice - Sheriffs Asset Drug Court Juvenile Forfeiture Enforcement Facilities $ 168,769 $ 262,451 $ 9,451 $ 38,109 141,837 220,569 7,943 32,028 4,432 6,892 248 1,001 23,903 - - - $ 338,941 $ 489,912 $ 17,642 $ 71,138 $ 79,185 $ 743 $ 24,036 $ - 79,185 743 24,036 - 259,756 489,169 (6,394) 71,138 259,756 489,169 (6,394) 71,138 $ 338,941 $ 489,912 $ 17,642 $ 71,138 58 DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Regional OHP - Correctional Sheriffs Health HealthyStart Mental Chemical Facility Services Department Prenatal ABHA Health Dependency $ 246,330 $ 628,982 $ 363,031 $ 38,505 $ 189,137 $ 146,103 $ 18,821 207,021 528,609 305,098 32,360 158,955 122,788 15,817 6,468 16,516 9,533 1,011 4,967 3,836 494 - 457,718 - - - - - 2,373 379,887 183 - 200,451 137,878 - $ 462,192 $ 2,011,712 $ 677,845 $ 71,876 $ 553,510 $ 410,605 $ 35,132 $ 17,668 $ 174,481 $ 48,823 $ 15,649 $ - 354,645 - - _ 17,668 529,126 48,823 15,649 $ 130,349 $ 17,029 130,349 17,029 444,524 1,482,586 629,022 56,227 553,510 280,256 18,103 444,524 1,482,586 629,022 56,227 553,510 280,256 18,103 $ 462,192 $ 2,011,712 $ 677,845 $ 71,876 $ 553,510 $ 410,605 $ 35,132 59 DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ASSETS Cash Investments Accrued Interest Taxes Receivable Accounts Receivable Notes and Contracts Receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable Deficit cash in common bank account Deferred Revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Public Land Comer Code Community Preservation Abatement Development CDD-TDC $ 133,308 $ 15,152 $ 160,495 $ 55,827 112,035 12,734 134,884 46,918 3,501 398 4,214 1,466 124,609 - 1,683 - $ 248,844 $ 28,284 $ 425,885 $ 104,211 $ 4,013 $ - $ 124,611 $ - 4,013 - 124.611 - 244.831 28.284 301.274 104.211 244.831 28,284 301,274 104,211 $ 248,844 $ 28,284 $ 425,885 $ 104,211 60 ' ' ' ' Community Development Reserve CDD Bldg/Elec Program Reserve GIS Dedicated DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Road Road Weed Building & Improvement Road Abatement Equipment Reserve $ 805,291 $ 8,374 $ 246,324 $ 1,827,398 $ 4,795 $ 114,021 $ 430,369 ' 676,783 7,038 207,016 1,535,783 4,030 95,826 361,691 21,146 220 6,468 47,985 126 2,994 11,301 ' - - - 80,786 - - - - - - 735,847 - - - $ 1,503,220 $ 15,632 $ 459,808 $ 4,227,799 $ 8,951 $ 212,841 $ 803,361 ' $ - $ - $ - $ 298,452 $ - $ 225 $ - ' 298,452 225 - - - - - ' - - - 735,847 - - - ' 1,503,220 15,632 459,808 3,193,500 8,951 212,616 803,361 1,503,220 15,632 459,808 3,929,347 8,951 212,616 803,361 $ 1,503,220 $ 15,632 $ 459,808 $ 4,227,799 $ 8,951 $ 212,841 $ 803,361 ' 61 DESCHUTES COUNTY All Special Revenue Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ASSETS Cash Investments Accrued Interest Taxes Receivable Accounts Receivable Notes and Contracts Receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable Deficit cash in common bank account Deferred Revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Sheriff- Sheriff - Vehicle Deschutes Jefferson Maintenance & County Parole County Parole Reserve Dog Control & Probation & Probation $ 505,279 $ 40,276 $ 128,712 $ 35,348 424,647 33,849 108,172 29,707 13,268 1,058 3,380 928 780 8,729 8,017 $ 943,194 $ 75,963 $ 248,993 $ 74,000 $ 5,658 $ 17,110 $ 9,586 $ 2,405 5.658 17.110 9.586 2.405 937.536 58,853 239.407 71.595 937.536 58,853 239.407 71.595 $ 943,194 $ 75,963 $ 248,993 $ 74,000 62 C 1 DESCHUTES COUNTY All Special Revenue Funds ' Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Total Deschutes County 911 Deschutes Service District Extension and Black Butte County 911 Equipment 4-H Service Ranch Service Service District Reserve District District 2001 2000 $ 209,922 $ 59,352 $ 49,462 $ 298,288 $ 8,559,178 $ 2,916,351 ' 176,423 49,881 41,569 6,942,120 14,215,250 5,512 1,559 1,299 - 216,908 210,421 88,826 - 12,319 25,628 584,491 365,831 ' 74,403 _ 1,576,871 813,095 _ 1,102,556 880,643 _ - - - 250,000 - - - - - 735,847 632,648 $ 555,086 $ 110,792 $ 104,649 $ 323,916 $ 19,967,971 $ 20,034,239 IJ $ 10,199 $ - $ 5,356 $ 2,151 $ 1,500,219 $ 1,739,362 - - - 131,720 6,169 70,596 - 9,793 20,317 1,556,224 1,234,481 80,795 15,149 22,468 3,188,163 2,980,012 I- _ _ - 735,847 632,648 ' 474,291 110,792 89,500 301,448 16,043,961 16,421,579 474,291 110,792 89,500 301,448 16,779,808 17,054,227 ' $ 555,086 $ 110,792 $ 104,649 $ 323,916 $ 19,967,971 $ 20,034,239 0 L u 1 63 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Revenues Local Taxes - Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year 64 Community Development Business Loan Block Grant Grant Projects 30,044 2,065 807 427,395 - 61,600 411,662 - - - 142,628 457,439 413,727 205,035 867,121 415,010 203,479 2,570 - - 869,691 415,010 203,479 (412,252) (1,283) 1,556 (412,252) (1,283) 1,556 753,854 1,308 3,539 $ 341,602 $ 25 $ 5,095 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Park La Pine Acquisition and Special Transient ' Justice Court Industrial Development County School Transportation Taylor Grazing Room Tax 2,538,976 794 503 26,390 7,900 7,529 501 27,512 91,066 - 12,950 32 49,398 174,273 228,308 - - - - - ' - - 69,795 155,117 236,796 4,250 - - - - 685,289 - - - ' 266,133 278,209 109,135 848,338 244,325 4,751 2,566,488 201,552 250,211 10,504 - 250,968 3,589 472,960 ' 937,919 19,626 - 24,311 - - - - 221,178 250,211 34,815 937,919 250,968 3,589 472,960 ' 44,955 27,998 74,320 (89,581) (6,643) 1,162 2,093,528 - - - 88,130 - - - = = = - = � (2,354,260) ' 88,130 (2,354,260) ' 44,955 27,998 74,320 (1,451) (6,643) 1,162 (260,732) 4,846 360,821 2,215 118,651 6,749 529,639 ' $ 44,955 $ 32,844 $ 435,141 $ 764 $ 112,008 $ 7,911 $ 268,907 ' 65 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Revenues Local Taxes - Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year 66 Welcome Industrial Video Lottery Center Development - 422,979 - 4,747 11,022 21,167 - - 131,050 8,000 - - - 77,315 - 322,517 - - 335,264 511,316 152,217 273,023 360,857 142,580 - - 3,534 273,023 360,857 146,114 62,241 150,459 6,103 (50,000) (150,380) (150,000) (50,000) (150,380) (150,000) 12,241 79 (143,897) 54,387 52,974 324,748 $ 66,628 $ 53,053 $ 180,851 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Victims' Commission Land Sales Liquor Support Assistance County Clerk on Children & Public Safety Maintenance Enforcement Enforcement Program Law Library Records Families Reserve 67 23,110 706 - 3,092 542 3,960 75,373 9,126 3,223 62,128 - 44,351 - 66,002 - - - - 52,883 - 21,800 - 63 - 1,852 - - - - - 37,109 - - - - - - 248,811 162,787 123,118 - 2,667,769 - _ _ _ - _ - 510,855 - 48,133 62,834 248,874 247,339 125,512 69,962 3,306,880 9,126 119,616 - 290,327 227,469 112,641 5,660 - - - 3,427 - - - - - - _ - - - - - 3,006,141 18,044 - - - 3,142 - 73,987 - - 119,616 3,427 290,327 230,611 112,641 79,647 3,006,141 18,044 (71,483) 59,407 (41,453) 16,728 12,871 (9,685) 300,739 (8,918) - - 44,784 10,000 - - 80,000 - - (73,378) - - - - - - - (73,378) 44,784 10,000 - - 80,000 - (71,483) (13,971) 3,331 26,728 12,871 (9,685) 380,739 (8,918) 397,785 13,971 12,320 36,869 (8,446) 40,290 100,503 144,266 $ 326,302 $ - $ 15,651 $ 63,597 $ 4,425 $ 30,605 $ 481,242 $ 135,348 67 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Revenues Local Taxes - Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year 68 Community Central Oregon Justice - Sheriffs Asset Drug Juvenile Forfeiture Enforcement 3,280,699 - - 3,280,699 - - (43,020) 64,300 (31,086) 302,776 424,869 24,692 $ 259,756 $ 489,169 $ (6,394) 22,983 28,482 1,275 615 120,133 21,836 231,673 - 29,432 20,000 - - 397,150 - - 499,533 - - 55,000 7,708 216,986 1,226,954 156,323 269,529 4,527,304 92,023 245,355 23,369 - 55,260 4,550,673 92,023 300,615 (3,323,719) 64,300 (31,086) 3,280,699 - - 3,280,699 - - (43,020) 64,300 (31,086) 302,776 424,869 24,692 $ 259,756 $ 489,169 $ (6,394) rDESCHUTES COUNTY, OREGON Combining Statement of All Special Revenue Funds Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Regional OHP - Court Correctional Sheriffs Health HealthyStart Mental Chemical Facilities Facility Services Department Prenatal ABHA Health Dependency ' $ = $ $ 7,700,875 $ $ $ = $ = $ = 5,633 36,875 224,885 45,410 4,523 24,556 54,012 2,751 76,545 187,745 271,678 - - _ 107,827 - ' 167,192 931,135 309,545 156,087 2,685,448 2,947 - - 19,142 50,473 7,251 - - - - - 54,758 - - 311,667 - 1,176,291 309,394 1,566,658 53,069 2,215,670 7,331,936 283,528 - 30,948 750,641 1,562 - - - - 82,178 1,599,051 10,207,750 2,028,406 220,930 2,240,226 10,490,890 289,226 79,255 1,568,488 12,705,930 - - - - - - - 3,178,157 281,422 2,201,892 11,355,923 321,622 8,434 551,654 50,844 75,050 79,255 1,576,922 13,257,584 3,229,001 281,422 2,201,892 11,430,973 321,622 ' 2,923 22,129 (3,049,834) (1,200,595) (60,492) 38,334 (940,083) (32,396) - - 2,677,500 1,379,840 32,860 - 813,119 - = - (150,000) - (150,000) ' 2,677,500 1,229,840 32,860 663,119 2,923 22,129 (372,334) 29,245 (27,632) 38,334 (276,964) (32,396) ' 68,215 422,395 1,854,920 599,777 83,859 515,176 557,220 50,499 $ 71,138 $ 444,524 $ 1,482,586 $ 629,022 $ 56,227 $ 553,510 $ 280,256 $ 18,103 ' ' 69 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Revenues Local Taxes - Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year 70 Public Land Comer Code Community Preservation Abatement Development 17,424 1,599 45,111 489,363 4,215 4,190,068 - - 46,741 24,114 10,716 - - 455,757 506,787 5,814 4,772,507 553,275 189 4,814,769 8,789 - 287,367 562,064 189 5,102,136 (55,277) 5,625 (329,629) 440,000 (720,000) (280,000) (55,277) 5,625 (609,629) 300,108 22,659 910,903 $ 244,831 $ 28,284 $ 301,274 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Community CDD Bldg/Elec Development Program Weed Road Building CDD-TDC Reserve Reserve GIS Dedicated Road Abatement & Equipment 71 4,991 92,858 132 28,671 235,880 304 16,574 _ - - 296,474 161,287 - - _ - 200,537 - - _ - 341,273 - - - 269,946 - - _ - 6,738,945 - - - _ _ - 2,070,637 - - 4,991 92,858 132 325,145 10,018,505 304 16,574 780 - - 16,741 - - - 8,828,839 6,353 17,451 _ _ _ - 498,430 - 287,194 780 - - 16,741 9,327,269 6,353 304,645 4,211 92,858 132 308,404 691,236 (6,049) (288,071) 100,000 64,500 15,500 - - 15,000 280,000 _ - - (252,532) (295,000) - - 100,000 64,500 15,500 (252,532) (295,000) 15,000 280,000 104,211 157,358 15,632 55,872 396,236 8,951 (8,071) - 1,345,862 - 403,936 3,533,111 - 220,687 $ 104,211 $ 1,503,220 $ 15,632 $ 459,808 $ 3,929,347 $ 8,951 $ 212,616 71 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 Revenues Local Taxes - Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year 72 Road Vehicle Improvement Maintenance & Reserve Reserve Dog Control 38,917 58,785 3,656 - - 131,984 303,500 - 13,987 - 87,071 165,635 94,795 - - 181,866 165,635 38,917 194,406 (29,995) 300,000 - 57,000 300,000 - 57,000 338,917 194,406 27,005 464,444 743,130 31,848 $ 803,361 $ 937,536 $ 58,853 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Year Ended June 30, 2001 With Comparative Totals for June 30, 2000 $ - $ - $ 1,374,584 $ - $ 190,429 $ Total $ 9,654,648 $ 8,926,937 - Deschutes - - Sheriff- Sheriff- 2,961,955 County 911 25,538 6,930 Deschutes Jefferson Deschutes Service Extension Black Butte County County County 911 Distric and 4-H Ranch Parole & Parole & Service Equipment Service Service Probation Probation District Reserve District District 2001 2000 $ - $ - $ 1,374,584 $ - $ 190,429 $ 388,760 $ 9,654,648 $ 8,926,937 - - - - - - 2,961,955 2,893,749 25,538 6,930 41,707 7,159 7,649 18,383 1,360,543 1,001,893 228,470 39,303 - - - - 6,607,295 6,642,237 208,697 15,588 39,914 - - 25,620 6,076,382 5,361,486 28,700 58,777 419 - 58 - 998,490 600,828 - 296,359 44,483 - - - 1,499,503 1,348,623 1,400,225 - 537,475 - 12,000 - 26,527,346 24,060,130 - - - - - - 4,928,011 4,534,160 1,891,630 416,957 2,038,582 7,159 210,136 432,763 60,614,173 55,370,043 - - - - 205,815 - 10,051,842 9,190,055 - - - - - - 937,919 945,268 - - - - - - 8,852,643 8,325,032 1,897,495 413,420 1,806,729 1,196 - 395,147 23,735,769 21,791,411 - - - - - - 20,363,201 16,855,551 26,556 - 203,249 380 5,692 24,235 2,328,468 2,971,910 1,924,051 413,420 2,009,978 1,576 211,507 419,382 66,269,842 60,079,227 (32,421) 3,537 28,604 5,583 (1,371) 13,381 (5,655,669) (4,709,184) 47,867 - - - - - 9,726,799 9,531,613 - - - - - - (4,345,550) (4,144,787) 47,867 - - - - - 5,381,249 5,386,826 15,446 3,537 28,604 5,583 (1,371) 13,381 (274,420) 677,642 223,961 68,058 445,687 105,209 90,871 288,067 17,054,228 16,376,586 $ 239,407 $ 71,595 $ 474,291 $ 110,792 $ 89,500 $ 301,448 $ 16,779,808 $ 17,054,228 73 DESCHUTES COUNTY, OREGON Business Loan Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Operating Contingency Total expenditures Excess of revenue over (under) expenditures Variance Favorable Budget Actual (Unfavorable) $ 20,000 $ 30,044 $ 10,044 180,000 427,395 247,395 200,000 457,439 257,439 20,642 20,411 231 1,178,552 846,710 331,842 3,100 2,570 530 134,979 - 134,979 1,337,273 869,691 467,582 (1,137,273) (412,252) 725,021 Other financing sources (uses) Transfers In 424,273 - (424,273) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (713,000) (412,252) 300,748 Beginning fund balance Ending fund balance 74 713,000 753,854 40,854 $ - $ 341,602 $ 341,602 DESCHUTES COUNTY, OREGON Community Development Block Grant Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Intergovernmental Revenue State Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 75 Variance Favorable Budget Actual (Unfavorable) $ 100 $ 2,065 $ 1,965 480,000 411,662 (68,338) 480,100 413,727 (66,373) 482,300 415,010 67,290 482,300 415,010 67,290 (2,200) (1,283) 917 2,200 1,308 (892) $ - $ 25 $ 25 DESCHUTES COUNTY, OREGON Grant Projects Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Intergovernmental Revenue Federal Total revenues Expenditures Personal Services Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 76 Variance Favorable Budget Actual (Unfavorable) $ 1,000 $ 807 $ (193) 60,000 61,600 1,600 213,632 142,628 (71,004) 274,632 205,035 (69,597) 58,594 58,315 279 220,438 145,164 75,274 100 - 100 279,132 203,479 75,653 (4,500) 1,556 6,056 4,500 3,539 (961) $ - $ 5,095 $ 5,095 DESCHUTES COUNTY, OREGON Justice Court Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Other Total revenues Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers Out Variance Favorable Budget Actual (Unfavorable) $ 2,000 $ 794 $ (1,206) 732,000 91,066 (640,934) - 174,273 174,273 734,000 266,133 (467,867) 219,844 144,090 75,754 101,825 57,462 44,363 23,000 19,626 3,374 105,331 - 105,331 450,000 221,178 228,822 284,000 44,955 (239,045) (734,000) - 734,000 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (450,000) 44,955 494,955 Beginning fund balance - - - Ending fund balance $ (450,000) $ 44,955 $ 494,955 77 DESCHUTES COUNTY, OREGON La Pine Industrial Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 78 Variance Favorable Budget Actual (Unfavorable) 400 503 103 70,000 49,398 (20,602) 500,000 228,308 (271,692) 570,400 278,209 (292,191) 570,400 250,211 320,189 570,400 250,211 320,189 - 27,998 27,998 4,846 4,846 $ - $ 32,844 $ 32,844 DESCHUTES COUNTY, OREGON Park Acquisition and Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Licenses and Fees Intergovernmental State Total revenues Expenditures Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 79 Variance Favorable Budget Actual (Unfavorable) $ 15,000 $ 26,390 $ 11,390 6,000 12,950 6,950 60,000 69,795 9,795 81,000 109,135 28,135 12,000 10,504 1,496 384,000 24,311 359,689 396,000 34,815 361,185 (315,000) 74,320 389,320 315,000 360,821 45,821 $ - $ 435,141 $ 435,141 DESCHUTES COUNTY, OREGON County School Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Licenses and Fees Intergovernmental State Federal Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers In Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 80 Variance Favorable Budget Actual (Unfavorable) $ 3,000 $ 7,900 $ 4,900 150 32 (118) 140,000 155,117 15,117 715,000 685,289 (29,711) 858,150 848,338 (9,812) 946,280 937,919 8,361 946,280 937,919 8,361 (88,130) (89,581) (1,451) 88,130 88,130 - (1,451) (1,451) 2,215 2,215 $ - $ 764 $ 764 DESCHUTES COUNTY, OREGON Special Transportation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Intergovernmental State Total revenues Expenditures Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 81 Variance Favorable Budget Actual (Unfavorable) $ 3,000 $ 7,529 $ 4,529 476,000 236,796 (239,204) 479,000 244,325 (234,675) 299,000 250,968 48,032 270,000 - 270,000 569,000 250,968 318,032 (90,000) (6,643) 83,357 $ 90,000 $ 118,651 $ 28,651 $ - $ 112,008 $ 112,008 DESCHUTES COUNTY, OREGON Taylor Grazing Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Intergovernmental State Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 82 Variance Favorable Budget Actual (Unfavorable) $ 100 $ 501 $ 401 4,500 4,250 (250) 4,600 4,751 151 11,252 3,589 7,663 11,252 3,589 7,663 (6,652) 1,162 7,814 6,652 6,749 97 $ - $ 7,911 $ 7,911 DESCHUTES COUNTY, OREGON Transient Room Tax Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Taxes - Other Interest Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Favorable Budget Actual (Unfavorabie) $ 2,575,000 $ 2,538,976 $ (36,024) 10,000 27,512 17,512 2,585,000 2,566,488 (18,512) 473,400 472,960 440 473,400 472,960 440 2,111,600 2,093,528 (18,072) (2,354,260) (2,354,260) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (242,660) (260,732) (18,072) Beginning fund balance 242,660 529,639 286,979 Ending fund balance $ - $ 268,907 $ 268,907 83 DESCHUTES COUNTY, OREGON Video Lottery Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Other Intergovernmental State Total revenues Expenditures Personal Services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Favorable Budget Actual (Unfavorable) $ 3,000 $ 4,747 $ 1,747 - 8,000 8,000 310,000 322,517 12,517 313,000 335,264 22,264 32,927 32,779 148 277,330 240,244 37,086 20,743 - 20;743 331,000 273,023 57,977 (18,000) 62,241 80,241 (50,000) (50,000) - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (68,000) 12,241 80,241 Beginning fund balance 68,000 54,387 (13,613) Ending fund balance $ - $ 66,628 $ 66,628 84 DESCHUTES COUNTY, OREGON Welcome Center Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Taxes - Other Interest Intergovernmental Cities Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 85 Variance Favorable Budget Actual (Unfavorable) 430,000 422,979 (7,021) 4,000 11,022 7,022 76,034 77,315 1,281 510,034 511,316 1,282 361,955 360,857 1,098 361,955 360,857 1,098 148,079 150,459 2,380 2,301 - (2,301) (150,380) (150,380) - (148,079) (150,380) (2,301) 79 79 52,974 52,974 $ - $ 53,053 $ 53,053 DESCHUTES COUNTY, OREGON Industrial Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for Services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Favorable Budget Actual (Unfavorable) $ 10,000 $ 21,167 $ 11,167 80,000 131,050 51,050 310,000 - (310,000) 400,000 152,217 (247,783) 50,337 50,301 36 388,758 92,279 296,479 45,000 3,534 41,466 90,905 - 90,905 575,000 146,114 428,886 (175,000) 6,103 181,103 (150,000) (150,000) - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (325,000) (143,897) 181,103 Beginning fund balance 325,000 324,748 (252) Ending fund balance $ - $ 180,851 $ 180,851 86 DESCHUTES COUNTY, OREGON Land Sales Maintenance Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Other Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 87 Variance Favorable Budget Actual (Unfavorable) 11,000 23,110 12,110 - 3,223 3,223 55,000 21,800 (33,200) 66,000 48,133 (17,867) 50,337 50,301 36 86,740 69,315 17,425 5,100 - 5,100 12,473 - 12,473 154,650 119,616 35,034 (88,650) (71,483) 17,167 338,650 397,785 59,135 $ 250,000 $ 326,302 $ 76,302 DEGCHUTESCOUNTY, OREGON Liquor Enforcement Statement nyRevenues, Expenditures, and Changes inFund Balance ' Budget and Actual For the Year Ended June 3O.2OO1 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Favorable _Budget- _Actual_ 4UnfavorabW $ 2,568 $ 706 $ (1,862) 64,000 62,128 (1,872) 66,568 62,834 (3,734) 2.904 1.835 969 4.792 1.492 3.300 38,880 - 38,880 46,576 3,427 43,149 19,992 59,407 39,415 Excess (deficiency) of revenue and other financing sources over (under)expenditures and other financing uses 51,037 Beginning fund balance 05,008 13,971 Ending fund balance 88 DESCHUTES COUNTY, OREGON Support Enforcement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) 1,288 63 (1,225) 260,000 248,811 (11,189) 261,288 248,874 (12,414) 261,616 250,345 11,271 47,285 39,982 7,303 100 - 100 309,001 290,327 18.674 (47,713) (41,453) 6,260 44,784 44,784 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (2,929) 3,331 6,260 Beginning fund balance 12,929 12,320 (609) Ending fund balance $ 10,000 $ 15,651 $ 5,651 89 DESCHUTES COUNTY, OREGON Victims' Assistance Program Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and Fees Intergovernmental Cities State Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 250 $ 3,092 $ 2,842 47,937 44,351 (3,586) 39,444 37,109 (2,335) 119,000 162,787 43,787 206,631 247,339 40,708 214,748 210,277 4,471 28,658 17,192 11,466 4,000 3,142 858 225 - 225 247,631 230,611 17.020 (41,000) 16,728 57,728 10,000 10,000 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (31,000) 26,728 57,728 Beginning fund balance 56,000 36,869 (19,131) Ending fund balance $ 25,000 $ 63,597 $ 38,597 90 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 DESCHUTES COUNTY, OREGON Law Library Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for Services Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning Fund Balance Ending Fund Balance 91 Variance Favorable Budget Actual (Unfavorable) $ 200 $ 542 $ 342 850 1,852 1,002 95,000 123,118 28,118 96,050 125,512 29,462 25,782 19,094 6,688 100,168 93,547 6,621 100 - 100 126,050 112,641 13,409 (30,000) 12,871 42,871 30,000 - (30,000) 12,871 12,871 (8,446) (8,446) $ - $ 4,425 $ 4,425 DESCHUTES COUNTY, OREGON County Clerk Records Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 92 Variance Favorable Budget Actual (UnfavorabW $ 700 $ 3,960 $ 3,260 57,200 66,002 8,802 57,900 69,962 12,062 100 - 100 15,740 5,660 10,080 75,000 73,987 1,013 4,060 - 4,060 94,900 79,647 15,253 (37,000) (9,685) 27,315 37,000 40,290 3,290 $ - $ 30,605 $ 30,605 DESCHUTES COUNTY, OREGON Commission on Children and Families Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for Services Intergovernmental State Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 45,000 $ 75,373 $ 30,373 131,812 52,883 (78,929) 2,225,821 2,667,769 441,948 320,972 510,855 189,883 2,723,605 3,306,880 583,275 228,102 227,950 152 2,795,931 2,778,191 17,740 1,172 - 1,172 3,025,205 3,006,141 19,064 (301,600) 300,739 602,339 85,100 80,000 (5,100) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (216,500) 380,739 597,239 Beginning fund balance 216,500 100,503 (115,997) Ending fund balance $ - $ 481,242 $ 481,242 93 DESCHUTES COUNTY, OREGON Public Safety Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Favorable Budget Actual (Unfavorable) $ 7,000 $ 9,126 $ 2,126 7,000 9,126 2,126 144,000 18,044 125,956 7,000 - 7,000 151,000 18,044 132,956 (144,000) (8,918) 135,082 (100) - 100 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (144,100) (8,918) 135,182 Beginning fund balance 144,100 144,266 166 Ending fund balance $ - $ 135,348 $ 135,348 94 DESCHUTES COUNTY, OREGON Community Justice - Juvenile Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for Services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 9,000 $ 22,983 $ 13,983 2,400 615 (1,785) 172,850 231,673 58,823 - 20,000 20,000 412,194 397,150 (15,044) 493,186 499,533 6,347 55,000 55,000 - 1,144,630 1,226,954 82,324 3,247,422 3,201,818 45,604 1,368,782 1,325,486 43,296 23,611 23,369 242 4,639,815 4,550,673 89,142 (3,495,185) (3,323,719) 171,466 3,361,685 3,280,699 (80,986) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (133,500) (43,020) 90,480 Beginning fund balance $ 133,500 $ 302,776 $ 169,276 Ending fund balance $ - $ 259,756 $ 259,756 95 DESCHUTES COUNTY, OREGON Sheriff's Asset Forfeiture Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Intergovernmental Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 96 Variance Favorable Budget Actual (Unfavorable) $ 18,000 $ 28,482 $ 10,482 115,000 120,133 5,133 5,000 7,708 2,708 138,000 156,323 18,323 53,201 29,142 24,059 79,607 62,881 16,726 80,000 - 80,000 45,192 - 45,192 258,000 92,023 165,977 (120,000) 64,300 184,300 420,000 424,869 4,869 $ 300,000 $ 489,169 $ 189,169 DESCHUTES COUNTY, OREGON Central Oregon Drug Enforcement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for services Intergovernmental Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 97 Variance Favorable Budget Actual (Unfavorable) $ 3,000 $ 1,275 $ (1,725) 50,000 21,836 (28,164) 27,000 29,432 2,432 464,000 216,986 (247,014) 544,000 269,529 (274,471) 75,512 75,084 428 418,844 170,271 248,573 62,000 55,260 6,740 19,644 - 19,644 576,000 300,615 275,385 (32,000) (31,086) 914 32,000 24,692 (7,308) $ - $ (6,394) $ (6,394) DESCHUTES COUNTY, OREGON Court Facilities Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Total revenues Expenditures Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 98 Variance Favorable Budget Actual ,(Unfavorable) $ 2,500 $ 5,633 $ 3,133 72,000 76,545 4,545 74,500 82,178 7,678 80,081 79,255 826 100 - 100 44,319 - 44,319 124,500 79,255 45,245 (50,000) 2,923 52,923 $ 50,000 $ 68,215 $ 18,215 $ - $ 71,138 $ 71,138 DESCHUTES COUNTY, OREGON Regional Correctional Facility Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for services Intergovernmental State Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 99 Variance Favorable Budget Actual (UnfavorabW 25,000 36,875 11,875 132,000 187,745 55,745 150,000 167,192 17,192 1,142,000 1,176,291 34,291 54,000 30,948 (23,052) 1,503,000 1,599,051 96,051 1,174,548 1,163,417 11,131 431,127 405,071 26,056 20,495 8,434 12,061 276,830 - 276,830 1,903,000 1,576,922 326,078 (400,000) 22,129 422,129 $ 400,000 $ 422,395 $ 22,395 $ - $ 444,524 $ 444,524 DESCHUTES COUNTY, OREGON Sheriff's Services Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Licenses and fees Charges for services Other Intergovernmental State Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 7,702,000 $ 7,700,875 $ (1,125) 200,000 224,885 24,885 145,000 271,678 126,678 1,287,000 931,135 (355,865) - 19,142 19,142 357,000 309,394 (47,606) 787,000 750,641 (36,359) 10,478,000 10,207,750 (270,250) 10,250,613 10,002,237 248,376 2,863,381 2,703,693 159,688 794,976 551,654 243,322 46,530 - 46,530 13,955,500 13,257,584 697,916 (3,477,500) (3,049,834) 427,666 2,971,500 2,677,500 (294,000) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (506,000) (372,334) 133,666 Beginning fund balance 1,806,000 1,854,920 48,920 Ending fund balance $ 1,300,000 $ 1,482,586 $ 182,586 100 DESCHUTES COUNTY, OREGON Health Department Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Variance Favorable Budget Actual (Unfavorable) $ 10,000 $ 45,410 $ 35,410 252,090 309,545 57,455 11,910 50,473 38,563 8,600 54,758 46,158 1,506,216 1,566,658 60,442 18,000 1,562 (16,438) 1,806,816 2,028,406 221,590 1,746,333 1,746,055 278 1,449,167 1,432,102 17,065 53,799 50,844 2,955 36,842 - 36,842 3,286,141 3,229,001 57,140 (1,479,325) (1,200,595) 278,730 1,379,840 1,379,840 - (150,000) (150,000) - 1,229,840 1,229,840 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (249,485) 29,245 278,730 Beginning fund balance 599,485 599,777 292 Ending fund balance $ 350,000 $ 629,022 $ 279,022 101 DESCHUTES COUNTY, OREGON HealthyStart Prenatal Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for services Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (_Unfavorable) $ 5,000 $ 4,523 $ (477) 114,800 156,087 41,287 43,500 7,251 (36,249) 73,300 53,069 (20,231) 236,600 220,930 (15,670) 35,441 35,179 262 260,441 246,243 14,198 100 - 100 19,344 - 19,344 315,326 281,422 33,904 (78,726) (60,492) 18,234 32,860 32,860 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (45,866) (27,632) 18,234 Beginning fund balance 45,866 83,859 37,993 Ending fund balance $ - $ 56,227 $ 56,227 102 DESCHUTES COUNTY, OREGON ARBA - Accountable Behavioral Health Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Intergovernmental State Total revenues Expenditures Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 103 Variance Favorable Budget Actual (Unfavorable) $ 20,000 $ 24,556 $ 4,556 1,900,000 2,215,670 315,670 1,920,000 2,240,226 320,226 2,201,929 2,201,892 37 233,246 - 233,246 2,435,175 2,201,892 233,283 (515,175) 38,334 553,509 $ 515,175 $ 515,176 $ 1 $ - $ 553,510 $ 553,510 DESCHUTES COUNTY, OREGON Mental Health Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for services Intergovernmental Counties and cities State Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Variance Favorable Budget Actual (Unfavorable) 33,500 54,012 20,512 89,500 107,827 18,327 2,590,126 2,685,448 95,322 353,208 311,667 (41,541) 7,488,964 7,331,936 (157,028) 10,555,298 10,490,890 (64,408) 4,099,818 4,097,677 2,141 7,318,430 7,258,246 60,184 231,693 75,050 156,643 152,519 - 152,519 11,802,460 11,430,973 371,487 (1,247,162) (940,083) 307,079 813,119 813,119 - (150,000) (150,000) - 663,119 663,119 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (584,043) (276,964) 307,079 Beginning fund balance 584,043 557,220 (26,823) Ending fund balance $ - $ 280,256 $ 280,256 104 DESCHUTES COUNTY, OREGON OHP - Chemical Dependency Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for services Intergovernmental State Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) 1,681 2,751 1,070 10,800 2,947 (7,853) 250,000 283,528 33,528 262,481 289,226 26,745 325,223 321,622 3,601 325,223 321,622 3,601 (62,742) (32,396) 30,346 12,243 - (12,243) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (50,499) (32,396) 18,103 Beginning fund balance 50,499 50,499 - Ending fund balance $ - $ 18,103 $ 18,103 105 DESCHUTES COUNTY, OREGON Public Land Corner Preservation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 106 Variance Favorable Budget Actual (Unfavorable) $ 20,000 $ 17,424 $ (2,576) 460,500 489,363 28,863 480,500 506,787 26,287 477,053 409,858 67,195 259,541 143,417 116,124 72,407 8,789 63,618 58,854 - 58,854 867,855 562,064 305,791 (387,355) (55,277) 332,078 $ 460,000 $ 300,108 $ (159,892) $ 72,645 $ 244,831 $ 172,186 DESCHUTES COUNTY, OREGON Code Abatement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 107 Variance Favorable Budget Actual (Unfavorable) $ 1,261 $ 1,599 $ 338 - 4,215 4,215 1,261 5,814 4,553 24,116 189 23,927 24,116 189 23,927 (22,855) 5,625 28,480 22,855 22,659 (196) $ - $ 28,284 $ 28,284 DESCHUTES COUNTY, OREGON Community Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Variance Favorable Budget Actual (Unfavorable) $ 60,000 $ 45,111 $ (14,889) 4,488,294 4,190,068 (298,226) 30,000 46,741 16,741 27,870 24,114 (3,756) 17,000 10,716 (6,284) 20,000 - (20,000) 565,077 455,757 (109,320) 5,208,241 4,772,507 (435,734) 3,578,206 3,558,193 20,013 1,337,076 1,256,576 80,500 497,981 287,367 210,614 109,425 - 109,425 5,522,688 5,102,136 420,552 (314,447) (329,629) (15,182) 440,100 440,000 (100) (981,679) (720,000) 261,679 (541,579) (280,000) 261,579 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (856,026) (609,629) 246,397 Beginning fund balance 856,026 910,903 54,877 Ending fund balance $ - $ 301,274 $ 301,274 108 DESCHUTES COUNTY, OREGON CDD-TDC Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Materials and services Capital Outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 109 Variance Favorable Budget Actual (Unfavorable) $ - $ 4,991 $ 4,991 - 4,991 4,991 1,000 780 220 99,000 - 99,000 100,000 780 99,220 (100,000) 4,211 104,211 100,000 100,000 - - 104,211 104,211 $ - $ 104,211 $ 104,211 DESCHUTES COUNTY, OREGON Community Development Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Variance Favorable Budget Actual (Unfavorable) $ 66,239 $ 92,858 $ 26,619 66,239 92,858 26,619 100 - 100 100 - 100 25,000 - 25,000 25,200 - 25,200 41,039 92,858 51,819 324,679 64,500 (260,179) (100) - 100 324,579 64,500 (260,079) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses 365,618 157,358 (208,260) Beginning fund balance 1,347,267 1,345,862 (1,405) Ending fund balance $ 1,712,885 $ 1,503,220 $ (209,665) 110 DESCHUTES COUNTY, OREGON CDD Building/Electrical Program Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Variance Favorable Budget Actual ,(Unfavorable) Revenues Local Interest $ - $ 132 $ 132 Total revenues - 132 132 Other financing sources (uses) Transfers in 17,000 15,500 (1,500) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses 17,000 15,632 (1,368) Beginning fund balance - - - Ending fund balance $ 17,000 $ 15,632 $ (1,368) 111 DESCHUTES COUNTY, OREGON GIS Dedicated Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Total revenues Expenditures Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Favorable Budget Actual (Unfavorable) $ 20,000 $ 28,671 $ 8,671 267,100 296,474 29,374 287,100 325,145 38,045 25,000 16,741 8,259 349,062 - 349,062 374,062 16,741 357,321 (86,962) 308,404 395,366 (322,038) (252,532) 69,506 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (409,000) 55,872 464,872 Beginning fund balance 409,000 403,936 (5,064) Ending fund balance $ - $ 459,808 $ 459,808 112 DESCHUTESOOUNTY OREGON Rom Statement nfRevenues, Expenditures, and Changes inFund Balance ' Budget and Actual Fiscal Year Ended June 3O.2UO1 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Personal nenjoeo Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (xu*o Transfers out Variance Favorable _Budget- _Actual (Unfavorable) $ 120,000 $ 235.880 $ 115.880 217,000 161,287 (55713) 170.000 200.537 30.537 354.500 341.273 (13.227) 190.000 269.946 70.948 7.486.100 0.738.045 (727.155) 2,074,721 __-2,070,637. (4,084) _10,592,321_10�8,505(573,816) 3.773.348 3.747.554 25.788 5.858.892 5.081.285 877.007 2.742.000 498.430 2.243.570 __-_-717,433 -_717,433 13^191,6K65� 9,327,26K9 3,864,396 _(2,599,344__-691,236 3,290\580 Excess (deficeincy) of revenue and other financing sources over (under)expenditures and other financing uses <2,894,344) 396,236 3,29},58V} Beginning fund balance __-2,894,344 3,5<33,111 638,767. Ending fund balance 113 DESCHUTES COUNTY, OREGON Weed Abatement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for services Intergovernmental Federal Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 114 Variance Favorable Budget Actual (Unfavorablei $ - $ 304 $ 304 30,000 - (30,000) 25,000 - (25,000) 55,000 304 (54,696) 70,000 6,353 63,647 70,000 6,353 63,647 (15,000) (6,049) 8,951 15,000 15,000 - 8,951 8,951 $ - $ 8,951 $ 8,951 DESCHUTES COUNTY, OREGON Road Building and Equipment Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 6,000 $ 16,574 $ 10,574 6,000 16,574 10,574 17,724 17,459 265 292,395 287,186 5,209 154,323 - 154,323 464,442 304,645 159,797 (458,442) (288,071) 170,371 280,000 280,000 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (178,442) (8,071) 170,371 Beginning fund balance 178,442 220,687 42,245 Ending fund balance $ - $ 212,616 $ 212,616 115 DESCHUTES COUNTY, OREGON Road Improvement Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Capital Outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 25,000 $ 38,917 $ 13,917 25,000 38,917 13,917 787,576 - 787,576 787,576 - 787,576 (762,576) 38,917 801,493 300,000 300,000 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (462,576) 338,917 801,493 Beginning fund balance 462,576 464,444 1,868 Ending fund balance $ - $ 803,361 $ 803,361 116 DESCHUTES COUNTY, OREGON Vehicle Maintenance and Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 117 Variance Favorable Budget Actual (Unfavorable) 35,000 58,785 23,785 250,000 303,500 53,500 5,000 13,987 8,987 290,000 376,272 86,272 89,893 87,071 2,822 250,000 94,795 155,205 665,299 - 665,299 1,005,192 181,866 823,326 (715,192) 194,406 909,598 715,192 743,130 27,938 $ - $ 937,536 $ 937,536 DEGCHUTESCOUNTY, OREGON Dog Control Statement ufRevenues, Expenditures, and Changes inFund Balance - Budget and Actual Fiscal Year Ended June 3O.%OO1 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess ofrevenue over (under) expenditures Other financing sources Vseo Transfers in Variance Favorable _Budget� _Actual (Unfavorabip,) 2,100 3,656 1,556 134,500 131,984 136,600 135,640 (960) 34.775 13.008 21.767 154.201 152.627 1.574 19,624 - 19,624 208,600 165,635 42,965 (29\995) 42,005 57,000 57,000 Excess (deficiency) of revenue and other financing sources over (undm1expenditures and other financing uses 27,005 42,005 Beginning fund balance 30,000 31,848 1,848 Ending fund balance 118 DESCHUTES COUNTY, OREGON Sheriff -Deschutes County Parole & Probation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Variance Favorable Budget Actual (Unfavorable) $ 10,000 $ 25,538 $ 15,538 184,000 228,470 44,470 279,500 208,697 (70,803) 26,000 28,700 2,700 1,393,410 1,400,225 6,815 1,892,910 1,891,630 (1,280) 1,493,470 1,491,243 2,227 503,544 406,252 97,292 39,900 26,556 13,344 78,863 - 78,863 2,115,777 1,924,051 191,726 (222,867) (32,421) 190,446 Other financing sources (uses) Transfers in 47,867 47,867 - Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (175,000) 15,446 190,446 Beginning fund balance 175,000 223,961 48,961 Ending fund balance 119 $ - $ 239,407 $ 239,407 DESCHUTES COUNTY, OREGON Sheriff -Jefferson County Parole & Probation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Cities and counties Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 120 Variance Favorable Budget Actual (Unfavorable) $ 3,000 $ 6,930 $ 3,930 30,000 39,303 9,303 22,500 15,588 (6,912) 54,632 58,777 4,145 295,173 296,359 1,186 405,305 416,957 11,652 335,800 334,750 1,050 88,310 78,670 9,640 5,000 - 5,000 31,195 - 31,195 460,305 413,420 46,885 (55,000) 3,537 58,537 55,000 68,058 13,058 $ - $ 71,595 $ 71,595 DESCHUTES COUNTY, OREGON Deschutes County 911 Service District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Charges for services Other Intergovernmental Cities and counties State Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Transfers out Variance Favorable Budget Actual (Unfavorable) $ 1,354,161 $ 1,374,584 $ 20,423 32,705 41,707 9,002 21,042 39,914 18,872 - 419 419 36,595 44,483 7,888 453,579 537,475 83,896 1,898,082 2,038,582 140,500 1,513,238 1,478,671 34,567 334,127 328,058 6,069 211,000 203,249 7,751 58,597 - 58,597 2,116,962 2,009,978 106,984 (218,880) 28,604 247,484 (100,000) - 100,000 Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financing uses (318,880) 28,604 347,484 Beginning fund balance 390,800 445,687 54,887 Ending fund balance $ 71,920 $ 474,291 $ 402,371 121 DESCHUTES COUNTY, OREGON Deschutes County 911 Service District - Equipment Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Materials and services Capital Outlay Total expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Transfers in Variance Favorable Budget Actual (Unfavorable) $ 6,180 $ 7,159 $ 979 6,180 7,159 979 20,500 1,196 19,304 209,280 380 208,900 229,780 1,576 228,204 (223,600) 5,583 229,183 100,000 - (100,000) Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financing uses (123,600} 5,583 129,183 Beginning fund balance 123,600 105,209 (18,391) Ending fund balance $ - $ 110,792 $ 110,792 122 DESCHUTES COUNTY, OREGON Deschutes County Extension and 4-H Service District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 123 Variance Favorable Budget Actual (Unfavorable) $ 186,594 $ 190,429 $ 3,835 5,200 7,649 2,449 500 58 (442) 12,500 12,000 (500) 204,794 210,136 5,342 139,867 139,863 4 75,636 65,952 91684 7,500 5,692 1,808 21,291 - 21,291 244,294 211,507 32,787 (39,500) (1,371} 38,129 88,000 90,871 2,871 $ 48,500 $ 89,500 $ 41,000 DESCHUTES COUNTY, OREGON Deschutes County Black Butte Ranch Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2000 Revenues Local Taxes - Property Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 124 Variance Favorable Budoet Actual (Unfavorable) $ 357,572 $ 388,760 $ 31,188 10,200 18,383 8,183 15,400 25,620 10,220 383,172 432,763 49,591 337,674 342,107 (4,433) 71,900 53,040 18,860 54,234 24,235 29,999 10,000 - 10,000 473,808 419,382 54,426 (90,636) 13,381 104,017 228,636 288,067 59,431 $ 138,000 $ 301,448 $ 163,448 n n C� C� L r r DEBT SERVICE FUNDS ' The resources accumulated for the payment of general obligation, certificates of participation, and special assessment principal and interest of the county are accounted for in the Debt Service Funds. The principal sources of revenue are property taxes and collections in liens of benefited ' property. C u u f r 0 0 0 DESCHUTES COUNTY, OREGON Debt Service Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Total Assets $ 362,781 $ 522,548 $1,500,091 $ 213,452 $ 736,729 LIABILITIES AND FUND BALANCES LIABILITIES Deferred Revenues 1992 Series 1996 Series 2000 Series Total Liabilities LTD Tax LTD Tax LTD Tax CDD FUND BALANCES Improvement Improvement Improvement Building HHS/BJCC ASSETS Unreserved Cash $ 180,780 $ 198,353 $ 238,108 $ - $ - Investments 151,931 166,700 200,111 - - Accrued Interest 4,747 5,208 6,252 - - Restricted Cash - - - 213,452 736,729 Taxes Receivable - - - - - Special Assessment Liens 25,323 152,287 1,055,620 - - Total Assets $ 362,781 $ 522,548 $1,500,091 $ 213,452 $ 736,729 LIABILITIES AND FUND BALANCES LIABILITIES Deferred Revenues $ 25,323 $ 152,287 $1,055,620 $ - $ - Total Liabilities 25,323 152,287 1,055,620 - - FUND BALANCES Unreserved Designated for Debt Service 337,458 370,261 444,471 213,452 736,729 Total Liabilities and Fund Balances $ 362,781 $ 522,548 $1,500,091 $ 213,452 $ 736,729 126 Total Bend Redmond Sunriver Library Library Library County County County Government Public Redmond Welcome Service Service Service Center Safety Building Center District District District 2001 2000 $ - $ 156,231 $ - $ - $ 52,211 $ 8,329 $ 5,957 $ 839,969 $ 309,397 - 131,300 18,234 - 43,880 7,000 5,007 724,163 1,734,546 - 4,102 - - 1,371 219 156 22,055 24,745 131,784 - 49,620 159,624 - - - 1,291,209 1,328,603 - 116,240 - - 41,389 11,583 6,026 175,238 288,601 - - - - - - - 1,233,230 1,233,230 $ 131,784 $ 407,873 $ 67,854 $ 159,624 $ 138,851 $ 27,131 $ 17,146 $4,285,864 $4,919,122 $ - $ 89,726 $ - $ 89,726 - - $ 32,489 $ 9,113 $ 4,740 $1,369,298 $1,471,451 18,018 12,406 2,916,566 - 32,489 9,113 4,740 1,369,298 1,471,451 131,784 318,147 67,854 159,624 106,362 18,018 12,406 2,916,566 3,447,671 $ 131,784 $ 407,873 $ 67,854 $ 159,624 $ 138,851 $ 27,131 $ 17,146 $4,285,864 $4,919,122 127 DESCHUTES COUNTY, OREGON Debt Service Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2001 With Comparative Totals for June 30, 2000 Revenues Local Taxes - Property Interest Charges for services Other Total revenues Expenditures General Services Debt Service Principal Interest Total expenditures Excess of revenues over (under) expenditures Other Financing Sources (Uses) 1992 Series 1996 Series 2000 Series LTD Tax LTD Tax LTD Tax Improvement Improvement Improvement CDD Building HHS/BJCC 24,797 38,319 79,106 8,578 115,383 10,617 47,206 228,488 - - 35,414 85,525 307,594 8,578 115,383 50,000 70,000 36,428 90,000 290,000 10,510 21,588 87,811 119,225 358,028 60,510 91,588 124,239 209,225 648,028 (25,096) (6,063) 183,355 (200,647) (532,645) Operating transfers in - - - 171,966 500,000 Operating transfers out - - - - - Residual Transfer - - - - - Bond sale proceeds - - - - - Total Other Financing Sources (Uses) - - - 171,966 500,000 Excess of revenues and other sources over (under) expenditures and other uses (25,096) (6,063) 183,355 (28,681) (32,645) Fund Balance - Beginning of Year 362,554 376,324 261,116 242,133 769,374 Fund Balance - End of Year $ 337,458 $ 370,261 $ 444,471 $ 213,452 $ 736,729 128 $ 131,784 $ 318,147 $ 67,854 $ 159,624 $ (0) $ 106,362 $ 18,018 $ 12,406 $ 2,916,566 $ 3,447,671 129 Total Govern- Bend Redmond Sunriver ment Redmond Welcome Library Library Library ' Center Public Safety Building Center Fairgrounds CSD CSD CSD 2001 2000 $ - $ 1,811,111 $ - $ - $ $ 622,567 $ 171,585 $ 87,881 $ 2,693,144 $ 4,319,186 ' 6,444 49,428 2,958 9,599 19,484 6,578 2,790 363,464 559,743 - - - - - - - - 286,311 279,725 - 548 - - - 189 - 27 764 6,225 ' 6,444 1,861,087 2,958 9,599 - 642,240 178,163 90,698 3,343,683 5,164,879 90,000 915,000 25,000 85,000 - 250,000 138,881 40,000 2,080,309 2,116,884 ' 42,100 1,023,471 17,930 67,068 396,775 46,119 54,988 2,245,613 3,783,457 132,100 1,938,471 42,930 152,068 = 646,775 185,000 94,988 4,325,922 5,900,341 ' 125,656 (77,384) 39,972 142,469 - 4,535 6,837 4,290 (982,239} (735,462) 95,584 - 41,430 150,380 - - - - 959,360 775,672 ' - - - - (508,226) - - - (508,226) - ' 95,584 - 41,430 150,380 (508,226} - - - 451,134 775,672 ' (30,072) (77,384) 1,458 7,911 (508,226) (4,535) (6,837) (4,290) (531,105) 40,210 161,856 395,531 66,396 151,713 508,226 110,897 24,855 16,696 3,447,671 3,407,461 $ 131,784 $ 318,147 $ 67,854 $ 159,624 $ (0) $ 106,362 $ 18,018 $ 12,406 $ 2,916,566 $ 3,447,671 129 DESCHUTES COUNTY, OREGON Local Improvement District Series 1992 Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Beginning fund balance Ending fund balance 130 Variance Favorable Budget Actual (Unfavorable) $ 22,000 $ 24,797 $ 2,797 15,000 10,617 (4,383) 37,000 35,414 (1,586} 60,510 60,510 - 60,510 60,510 - (23,510) (25,096) (1,586) 350,000 362,554 12,554 $ 326,490 $ 337,458 $ 10,968 DESCHUTES COUNTY, OREGON Local Improvement District Series 1996 Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Total revenues Expenditures Debt service Total expenditures Variance Favorable Budget Actual (Unfavorable) $ 24,000 $ 38,319 $ 14,319 40,000 47,206 7,206 64,000 85,525 21,525 91,588 91,588 - 91,588 91,588 - Excess (deficeincy) of revenue over expenditures (27,588) (6,063) 21,525 Beginning fund balance 360,000 376,324 16,324 Ending fund balance $ 332,412 $ 370,261 $ 37,849 131 DESCHUTES COUNTY, OREGON Local Improvement District Series 2000 Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Beginning fund balance Ending fund balance 132 Variance Favorable Budget Actual (Unfavorable) $ 31,500 $ 79,106 $ 47,606 100,000 228,488 128,488 131,500 307,594 176,094 124,239 124,239 - 124,239 124,239 - 7,261 183,355 176,094 200,000 261,116 61,116 $ 207,261 $ 444,471 $ 237,210 DESCHUTES COUNTY, OREGON Community Development Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Variance Favorable Budget Actual (Unfavorable) $ 7,000 $ 8,578 $ 1,578 7,000 8,578 1,578 209,225 209,225 - 209,225 209,225 - Excess (deficeincy) of revenue over expenditures (202,225) (200,647) 1,578 Other financing sources (uses) Transfers In 200,000 171,966 (28,034) Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financin (2,225) (28,681) (26,456) Beginning fund balance Ending fund balance 133 237,358 242,133 4,775 $ 235,133 $ 213,452 $ (21,681) DESCHUTES COUNTY, OREGON HHS/BJCC Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Variance Favorable Budget Actual (Unfavorable) $ 80,000 $ 115,383 $ 35,383 80,000 115,383 35,383 648,028 648,028 - 648,028 648,028 - Excess (deficeincy) of revenue over expenditures (568,028) (532,645) 35,383 Other financing sources (uses) Transfers In 500,000 500,000 - Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financin (68,028) (32,645) 35,383 Beginning fund balance Ending fund balance 134 801,017 769,374 (31,643} $ 732,989 $ 736,729 $ 3,740 DESCHUTES COUNTY, OREGON Government Center Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Transfers In Variance Favorable Budget Actual (Unfavorable) $ 8,000 $ 6,444 $ (1,556) 8,000 6,444 (1,556) 132,100 132,100 - 132,100 132,100 - (124,100) (125,656) (1,556) 95,584 95,584 - Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financin (28,516) (30,072) (1,556) Beginning fund balance Ending fund balance 135 162,061 161,856 (205) $ 133,545 $ 131,784 $ (1,761) DESCHUTES COUNTY, OREGON Public Safety Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Other Total revenues Expenditures Debt service Total expenditures Variance Favorable Budget Actual (Unfavorable) $ 1,754,097 $1,811,111 $ 57,014 32,000 49,428 17,428 - 548 548 1,786,097 1,861,087 74,990 1,938,472 1,938,471 1 1,938,472 1,938,471 1 Excess (deficeincy) of revenue over expenditures (152,375) (77,384) 74,991 Beginning fund balance 360,000 395,531 35,531 Ending fund balance $ 207,625 $ 318,147 $ 110,522 136 DESCHUTES COUNTY, OREGON Redmond Building Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Transfers In Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financin Beginning fund balance Ending fund balance 137 Variance Favorable Budget Actual (Unfavorable) $ 1,500 $ 2,958 $ 1,458 1,500 2,958 1,458 42,930 42,930 - 42,930 42,930 - (41,430) (39,972) 1,458 41,430 41,430 - 1,458 1,458 65,000 66,396 1,396 $ 65,000 $ 67,854 $ 2,854 DESCHUTES COUNTY, OREGON Welcome Center Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Variance Favorable Budget Actual (Unfavorable) $ 7,000 $ 9,599 $ 2,599 7,000 9,599 2,599 152,068 152,068 - 152,068 152,068 - Excess (deficeincy) of revenue over expenditures (145,068) (142,469) 2,599 Other financing sources (uses) Transfers In 150,380 150,380 - Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financin 5,312 7,911 2,599 Beginning fund balance Ending fund balance 138 146,369 151,713 5,344 $ 151,681 $ 159,624 $ 7,943 DESCHUTES COUNTY, OREGON Bend Library Service District Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Other Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Beginning fund balance Ending fund balance 139 Variance Favorable Budget Actual (Unfavorable) $ 609,504 $ 622,567 $ 13,063 8,500 19,484 10,984 - 189 189 618,004 642,240 24,236 646,775 646,775 - 646,775 646,775 - (28,771) (4,535) 24,236 88,771 110,897 22,126 $ 60,000 $ 106,362 $ 46,362 DESCHUTES COUNTY, OREGON Redmond Library Service District Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Beginning fund balance Ending fund balance 140 Variance Favorable Budget Actual (Unfavorable) $ 166,312 $ 171,585 $ 5,273 3,600 6,578 2,978 169,912 178,163 8,251 185,000 185,000 - 185,000 185,000 - (15,088) (6,837) 8,251 17,088 24,855 7,767 $ 2,000 $ 18,018 $ 16,018 DESCHUTES COUNTY, OREGON Sunriver Library Service District Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Taxes - Property Interest Other Total revenues Expenditures Debt service Total expenditures Excess (deficeincy) of revenue over expenditures Beginning fund balance Ending fund balance 141 Variance Favorable Budget Actual (Unfavorable) $ 86,572 $ 87,881 $ 1,309 2,100 2,790 690 - 27 27 88,672 90,698 2,026 94,988 94,988 - 94,988 94,988 - (6,316) (4,290) 2,026 13,316 16,696 3,380 $ 7,000 $ 12,406 $ 5,406 0 C 1 i r C C L CAPITAL PROJECT FUNDS ' The Capital Project Funds of the County are used to account for financial resources to be used for major construction projects undertaken by the County. There are five County Capital Project ' Funds and two County Service District Capital Project Funds. n r 0 0 I I DESCHUTES COUNTY, OREGON All Capital Project Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ASSETS Cash Investments Accrued Interest Accounts Receivable Special Assessment Liens TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable Deficit Cash in Common Bank Account Due to Other Funds Deferred Revenues TOTAL LIABILITIES FUND BALANCES Fund Balance (Deficit) Unreserved Designated for capital projects TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES 144 New Neighborhood Local Improvement Project District Development $ 72,397 $ 262,407 $ 1,192,264 60,844 220,532 1,002,004 1,900 6,889 31,308 - - 4,378,166 35,261 - $ 135,141 $ 525,089 $ 6,603,742 $ 3,018 35,261 4,378,166 35,261 4,381,184 135,141 489,828 2,222,558 135,141 489,828 2,222,558 $ 135,141 $ 525,089 $ 6,603,742 Total HHS/BJCC Extension 4-H Construction Construction 2001 2000 $ 349,791 $ 173,304 $ 2,050,163 $ 3,166,954 - 145,648 1,429,028 1,558,987 4,550 44,647 23,076 - 4,378,166 620,866 35,261 35,515 $ 349,791 $ 323,502 $ 7,937,265 $ 5,405,398 $ 1,544 $ 1,544 765 $ 5,327 $ 19,513 - 800,000 4,413,427 656,381 765 4,418,754 1,475,894 348,247 322,737 3,518,511 3,929,504 348,247 322,737 3,518,511 3,929,504 $ 349,791 $ 323,502 $ 7,937,265 $ 5,405,398 145 DEGCHUTESCOUNTY, OREGON All Capital Projects Fumds Combining Statement ofRevenues, Expendituresand Changes inFund Balance Fiscal Year Ended June 3O.2OO1 With Comparative Totals for June 30, 2000 Revenues Local Interest Charges for services Other Intergovernmental State Total Revenues Expenditures Capital Outlay Excess ofrevenues over (underexpenditures Other Financing Source (Uses) Operating transfers in Operating transfers out Residual transfer Bond sale proceeds Total Other Financing Sources (Uses) Excess ofrevenues and other sources over (under)expenditures and other uses FundBmlanma(Dehcb)- BeoinningofYemr Fund Balance (Deficit) - End ofYear 146 New Fairgrounds CDD Building Neighborhood Construction � 10.047 $ 19,273 $ - - - - - - - - - - 10047 19,273 - - 678,576 - 10,047 - - 794.444 - (511.966) - 742.848 - - - (511,966) 794,444 742,848 (501,919) 135,141 742,848 501,919 - (742,848) Total Local Improvement Project HHS/BJCC Extension 4-H District Development Construction Construction 2001 2000 $ 39,681 $ 352,981 $ 11,614 671,541 - 1,557,978 51,295 2,582,500 19,785 $ 441,767 $ 283,472 - 683,155 557,415 303,717 1,861,695 279,668 323,502 2,986,617 1,120,555 70,804 534,663 2,458,684 765 3,743,492 4,914,110 (19,509) 2,047,837 (2,458,684) 322,737 (756,875) (3,793,555) - 300,000 - - 1,094,444 6,101,081 (125,000) (854,444) - - (1,491,410) (6,089,162) 742,848 - _ - - - - 1,287,845 (125,000) (554,444) - - 345,882 1,299,764 (144,509) 1,493,393 (2,458,684) 322,737 (410,993) (2,493,791) 634,337 729,164 2,806,931 - 3,929,503 6,423,294 $ 489,828 $ 2,222,558 $ 348,247 $ 322,737 $ 3,518,510 $ 3,929,503 147 Revenues Local Interest Total revenues Other financing sources (uses) Transfers Out DESCHUTES COUNTY, OREGON CDD Building Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Variance Favorable Budget Actual (Unfavorable) $ 27,501 $ 10,047 $ (17,454) 27,501 10,047 (17,454) (540,000) (511,966) 28,034 Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financing use: (512,499) (501,919) 10,580 Beginning fund balance Ending fund balance 148 512,499 501,919 (10,580) DESCHUTES COUNTY, OREGON New Neighborhood Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Intergovernmental Federal Total revenues Expenditures Materials and services Capital outlay Total expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Transfers In Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financing use; Beginning fund balance Ending fund balance 149 Variance Favorable Budget Actual (Unfavorable) $ - $ 19,273 $ 19,273 1,000,000 - (1,000,000) 1,000,000 19,273 19,273 88,000 30,576 57,424 2,000,000 648,000 1,352,000 2,088,000 678,576 1,409,424 (1,088,000) (659,303) 428,697 1,088,000 794,444 (293,556) 135,141 -135,141 $ - $ 135,141 $ 135,141 DESCHUTES COUNTY, OREGON Local Improvement District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2001 Revenues Local Interest Charges for services Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess (deficeincy) of revenue over expenditures Other financing sources (uses) Bond sale proceeds Transfers out Total other financing sources (uses) Variance Favorable Budget Actual (Unfavorable) $ 40,000 $ 39,681 $ (319) 1,600 11,614 10,014 41,600 51,295 9,695 136,200 61,124 75,076 750,000 9,680 740,320 146,350 - 146,350 1,032,550 70,804 961,746 (990,950} (19,509) 971,441 525,000 - (525,000) (125,000) (125,000) 400,000 (125,000) (525,000) Excess (deficeincy) of revenue and other financing sources over (under) expenditures and other financing use: (590,950} (144,509) 446,441 Beginning fund balance Ending fund balance 150 590,950 634,337 43,387 $ - $ 489,828 $ 489,828 DESCHUTES COUNTY, OREGON Project Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources Transfer in Transfer out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 151 Variance Favorable Budget Actual (Unfavorable) $ - $ 352,982 $ 352,982 400,000 671,541 271,541 1,550,303 1,557,978 7,675 1,950,303 2,582,501 632,198 75,904 64,103 11,801 500,000 470,560 29,440 1,206,399 - 1,206,399 1,782,303 534,663 1,247,640 168,000 2,047,838 1,879,838 300,000 300,000 - (1,148,000) (854,444) (293,556) (848,000) (554,444) (293,556) (680,000) 1,493,394 2,173,394 680,000 729,164 49,164 $ - $ 2,222,558 $ 2,222,558 DESCHUTES COUNTY, OREGON HHS/BJCC Construction Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenue Total revenue Expenditures Materials and services Capital outlay Contingency Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance Ending fund balance Variance Favorable Budget Actual (Unfavorable) 219,108 130,711 88,397 3,000,000 2,327,973 672,027 280,892 - 280,892 3,500,000 2,458,684 1,041,316 (3,500,000) (2,458,684) 1,041,316 3,500,000 2,806,931 (693,069) $ - $ 348,247 $ 348,247 DESCHUTES COUNTY, OREGON Extension 4-H Construction Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2001 Revenues Local Interest Other Intergovernmental Local Total revenues Expenditures Materials and services Capital Outlay Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance Ending fund balance 153 Variance Favorable Budget Actual (Unfavorable) $ - $ 19,785 $ 19,785 303,717 303,717 710,000 - (710,000) 710,000 323,502 (386,498) 100,000 765 99,235 610,000 - 610,000 710,000 765 709,235 - 322,737 322,737 $ - $ 322,737 $ 322,737 n 0 F, L F� ENTERPRISE FUNDS The Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprise. J J u i n 0 0 C�' 0 DESCHUTES COUNTY, OREGON ' Enterprise Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 ' Assets 4,051,514 Current Assets 118,738 Cash ' Investments 470,817 Accrued interest 1,248,937 Accounts receivable - Taxes Receivable ' Prepaid Expenses - Due from other funds ' Total Current Assets 1,200,000 Property, Plant and Equipment ' Land and improvements Equipment 10,111,656 Construction in Process 11,624,298 Accumulated Depreciation ' Total Property, Plant and Equipment Total Assets ' Liabilties and Fund Equity 32,793,495 Current Liabilities 1,188,338 Accounts payable ' Deficit Cash in Common Bank Account - Due to other funds ' Deferred Revenues General Obligation Bonds & Loans - Current (1,679,312) Total Current Liabilities (2,303,768) Other Liabilities ' Accrued landfill closure cost 33,366,702 Accrued compensated leave ' General Obligation Bonds & Loans Total Other Liabilities ' Total Liabilities Fund Equity Contributed capital ' Retained earnings Total Fund Equity I Total Liabilities and Fund Equity Totals County Solid Fair and Expo Waste Center 2001 2000 $ 4,521,847 $ 299,962 $ 4,821,809 $ 1,104,502 3,800,254 251,260 4,051,514 5,967,622 118,738 7,851 126,589 88,336 470,817 778,120 1,248,937 406,474 - 111,668 111,668 - - 63,781 63,781 - 1,200,000 - 1,200,000 800,000 10,111,656 1,512,642 11,624,298 8,366,934 4,728,657 28,064,838 32,793,495 2,735,869 1,188,338 300,678 1,489,016 996,267 - 1,387,959 1,387,959 - (1,679,312) (624,456) (2,303,768) (1,265,010) 4,237,683 29,129,019 33,366,702 2,467,126 $ 14,349,339 $ 30,641,661 $ 44,991,000 $ 10,834,060 $ 803,431 $ 414,575 $ 1,218,006 $ 164,510 - 545,332 545,332 - 1,450,000 1,450,000 - 294,908 294,908 - - 550,000 550,000 - 803,431 3,254,815 4,058,246 164,510 2,930,000 - 2,930,000 3,275,047 96,379 10,954 107,333 91,377 - 24,300,000 24,300,000 - 3,026,379 24, 310, 954 27, 337, 333 3,366,424 3,829,810 27,565,769 31,395,579 3,530,934 804,917 3,132,364 3,937,281 804,917 9,714,612 (56,472) 9,658,140 6,498,209 10,519,529 3,075,892 13,595,421 7,303,126 $ 14,349,339 $ 30,641,661 $ 44,991,000 $ 10,834,060 157 DESCHUTES COUNTY, OREGON Enterprise Funds Combining Statement of Revenues, Expenditures and Changes in Retained Earnings (Accumulated Deficit) For the Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 Operating Revenues Taxes -property Charges for service Other Total Operating Revenues Operating Expense Operating Income Other Revenues (Expenses) Interest income Interest expense State grants Loss on equipment disposition Total Other Revenues (Expenses) Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Transfers out Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings Ending retained earnings (accumulated deficit) Totals County Solid Fair and Expo Waste Center 2001 2000 $ - $ 1,558,106 $ 1,558,106 $ - 5,264,986 326,197 5,591,183 5,296,253 7,742 268,119 275,861 10,197 5,272,728 2,152,422 7,425,150 5,306,450 2,295,118 1,508,313 3,803,431 3,358,694 2,977,610 644,109 3,621,719 1,947,756 562,905 47,150 610,055 369,343 - (1,344,7.31) (1,344,731) - - - - 7,670 (324,112) - (324,112) - 238,793 (1,297,581) (1,058,788) 377,013 3,216,403 (653,472) 2,562,931 2,324,769 2,386,000 597,000 2,983,000 1,926,536 (2,386,000) - (2,386,000) (1,926,536) - 597,000 597,000 - 3,216,403 (56,472) 3,159,931 2,324,769 6,498,209 - 6,498,209 4,173,440 $ 9,714,612 $ (56,472) $ 9,658,140 $ 6,498,209 158 DESCHUTES COUNTY, OREGON Personnel Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable] Basis Adjustments Basis Revenues Local Interest Charges for services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Loss on equipment disposition Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 4,500 $ (830) $ 3,670 $ 617 $ 4,287 437,851 3 437,854 - 437,854 - 863 863 - 863 442,351 36 442,387 617 443,004 251,578 10,483 241,095 5,389 246,484 186,866 48,943 137,923 16,304 154,227 30,907 14,603 16,304 (16,304) - - - - 5,351 5,351 - - 3,675 3,675 20,000 20,000 - - - 489,351 94,029 395,322 14,415 409,737 (47,000) 94,065 47,065 (13,798) 33,267 67,000 (70,339) (3,339) (11,226) (14,565) 197 231726 $ 43,726 $ (25,024) $ 18,702 DESCHUTES COUNTY, OREGON County Solid Waste Fund Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Assets Current Assets Cash Investments Accrued interest Accounts receivable Due from other funds Total Current Assets Property, Plant and Equipment Land and improvements Equipment Accumulated Depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Current Liabilities Accounts payable Other Liabilities Accrued landfill closure cost Accrued compensated leave Total Other Liabilities Total Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 160 Landfill Post - Operations Landfill Closure Closure $ 752,934 $ 1,435,166 $ 366,605 632,781 1,206,143 308,102 19,771 37,686 9,627 470,817 - - 1,876,303 2,678,995 684,334 4,728,657 - - 1,188,338 - - (1,679,312) - - 4,237,683 - - $ 6,113,986 $ 2,678,995 $ 684,334 $ 331,852 $ - $ - 2,930,000 - - 96,379 - - 3,026,379 - - 3,358,231 - - 804,917 - - 1,950,838 2,678,995 684,334 2,755,755 2,678,995 684,334 $ 6,113,986 $ 2,678,995 $ 684,334 Totals Equipment Environmental Capital Project Reserve Remediation 2001 2000 $ 1,048,914 $ 309,892 $ 608,336 $ 4,521,847 $ 1,104,502 881,530 260,440 511,258 3,800,254 5,967,622 27,543 8,137 15,974 118,738 88,336 - - - 470,817 406,474 1,200,000 - - 1,200,000 800,000 3,157,987 578,469 1,135,568 10,111,656 8,366,934 - - - 4,728,657 2,735,869 - - - 1,188,338 996,267 - - - (1,679,312) (1,265,010) - - - 4,237,683 2,467,126 $ 3,157, 987 $ 578,469 $ 1,135, 568 $ 14, 349, 339 $ 10, 834, 060 $ 252,532 $ 219,047 $ - $ 803,431 $ 164,510 - - - 2,930,000 3,275,047 _ - - 96,379 91,377 - - - 3,026,379 3,366,424 252,532 219,047 - 3,829,810 3,530,934 - - - 804,917 804,917 2,905,455 359,422 1,135,568 9,714,612 6,498,209 2,905,455 359,422 1,135,568 10,519,529 7,303,126 $ 3,157, 987 $ 578,469 $ 1,135, 568 $ 14, 349, 339 $ 10, 834, 060 161 DESCHUTES COUNTY, OREGON County Solid Waste Fund Combining Statement of Revenues, Expenditures, and Changes in Retained Earnings For the Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 Operating Revenues Charges for service Other Total Operating Revenues Operating Expense Operating Income Other Revenues (Expenses) Interest income State grants Loss on equipment disposition Total Other Revenues (Expenses) Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Transfers out Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Residual equity transfer Ending retained earnings 162 Landfill Post - Operations Landfill Closure Closure $ 5,264,986 $ - $ 7,742 - - 5,272,728 - - 2,013,919 9,245 790 3,258,809 (9,245) (790) 119,087 154,278 35,760 (324,112) - - (205,025) 154,278 35,760 3,053,784 145,033 34,970 431,000 200,000 (2,386,000) - - (2,386,000) 431,000 200,000 667,784 576,033 234,970 (74,383) 2,102,962 449,364 1,357,437 - - $ 1,950,838 $ 2,678,995 $ 684,334 Equipment Environmental Capital Project Reserve Remediation 266,003 5,161 - (266,003) 5( 161) - Total 2001 2000 $ 5,264,986 $ 5,296,253 7,742 10,197 5,272,728 5,306,450 2,295,118 3,358,694 2,977,610 1,947,756 173,876 21,330 58,574 562,905 369,343 - - - - 7,670 - - - (324,112) - 173,876 21,330 58,574 238,793 377,013 (92,127) 16,169 58,574 3,216,403 2,324,769 805,000 600,000 350,000 2,386,000 1,926,536 - - - (2,386,000) (1,926,536} 805,000 600,000 350,000 - - 712,873 616,169 408,574 3,216,403 2,324,769 3,109,407 183,865 726,994 6,498,209 4,173,440 (916,825) (440,612} - - - $ 2,905,455 $ 359,422 $ 1,135,568 $ 9,714,612 $ 6,498,209 163 DESCHUTES COUNTY, OREGON County Solid Waste Combining Statement of Cash Flows For the Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 Cash Flows from Operating Activities Cash received for services Cash paid for materials and services Cash paid for personal services Net Cash Flow from Operating Activities Cash Flows from Non -Capital Financing Activities Operating transfers in Operating transfers out Advance to other funds Payment of amount due from other funds State grant Net Cash Flows from Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities Transfer of Equipment Purchased Acquistion of Capital Assets Proceeds from sale of capital assets Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sale (purchase) of Investments Interest received Net Cash Flows from Investing Activities Net Increase (Decrease) in Cash Cash - Beginning of Year Cash - End of Year Reconciliation of Operating Income to Net Cash Provided by Operating Activities Operating Income Adjustment to reconcile Depreciation Changes to assets and liabilities (Increase) decrease in Receivables Increase (decrease) in Accounts payable Accrued leave Accrued closure cost Net Cash Flows from Operating Activities 164 Landfill Post - Operations Landfill Closure Closure $ 5,208,385 $ - $ - (723,994) (9,245) (790) (1,031,269 - - 3,453,122 (9,245) (790) 431,000 200,000 (2,386,000) - - (2,386,000) 431,000 200,000 885,858 - - (2,054,449) - - (1,168,591) - - 534,960 546,493 66,404 105,364 142,536 31,677 640,324 689,029 98,081 538,855 1,110,784 297,291 214,079 324,382 69,314 $ 752,934 $ 1,435,166 $ 366,605 $ 3,258,809 $ (9,245) $ (790) 431,361 - - (64, 343) - 167,342 - 5,000 - - (345,047) - - $ 3,453,122 $ (9,245) $ (790) Total Equipment Environmental Capital Project Reserve Remediation 2001 2000 $ - $ - $ - $ 5,208,385 $ 5,269,459 (266,003) (5,161) - (1,005,193) (1,773,656) - - - (1,031,269) (950,451) (266,003) (51161) - 3,171,923 2,545,352 805,000 600,000 350,000 2,386,000 1,926,536 - - - (2,386,000) (1,926,536) (1,200,000) - - (1,200,000) 800,000 - - 800,000 - - - - - 7,670 405,000 600,000 350,000 (400,000) 7,670 (664,293) (221,565) (664,293) (221,565) (2,054,449) (399,804) (2,054,449) (399,804) 1,043,161 (107,204) 94,628 2,178,442 (1,890,135) 174,823 15,460 51,569 521,429 338,980 1,217,984 (91,744) 146,197 2,699,871 (1,551,155) 692,688 281,530 496,197 3,417,345 602,063 356,227 28,361 112,139 1,104,502 502,439 $ 1,048,915 $ 309,891 $ 608,336 4,521,847 $ 1,104,502 $ (266,003) $ (5,161) $ - $ 2,977,610 $ 1,947,756 431,361 281,444 - - - (64,343) (36,991) - 167,342 24,167 - 5,000 7,981 - - - (345,047) 320,995 $ (266,003} $ (5,161) $ - $ 3,171,923 $ 2,545,352 165 DESCHUTES COUNTY, OREGON Operations - Solid Waste Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Expenses Personal services 1,055,232 Favorable Budget GAAP GAAP 2,419,394 Budget (Unfavorable) Basis Adjustments Basis Revenues 71,355 - 71,355 Depreciation - - Local 431,361 Loss on equipment disposition - - - 324,112 Interest $ 50,000 $ 58,014 $ 108,014 $ 11,073 $ 119,087 Charges for services 5,382,700 (117,714) 5,264,986 - 5,264,986 Other 2,000 5,742 7,742 - 7,742 Intergovernmental - - State 10,000 (10,000) - - - Total revenues 5,444,700 (63,958) 5,380,742 11,073 5,391,815 Expenses Personal services 1,055,232 23,963 1,031,269 5,000 1,036,269 Materials and services 2,419,394 430,820 1,988,574 (1,513,640) 474,934 Capital outlay 132,964 61,609 71,355 - 71,355 Depreciation - - - 431,361 431,361 Loss on equipment disposition - - - 324,112 324,112 Contingency 618,048 618,048 - - - Total expenses Excess (deficiency) of revenues over(under)expenses Other financing sources (uses) Transfers out Total other financing sources (uses) Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings Residual Equity Transfer in Ending retained earnings 4,225,638 1,134,440 3,091,198 (753,167) 2,338,031 1,219,062 1,070,482 2,289,544 764,240 3,053,784 (2,386,000) - (2,386,000) - (2,386,000) (2,386,000) - (2,386,000) - (2,386,000) (1,166,938) 1,070,482 (96,456) 764,240 667,784 1,166,938 462,895 1,629,833 (1,704,216) (74,383) - 1,357,437 1,357,437 - 1,357,437 $ - $ 2,890,814 $ 2,890,814 $ (939,976) $1,950,838 166 DESCHUTES COUNTY, OREGON Landfill Closure Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Expenses Materials and services Capital Outlay Contingency Total expenses Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings Ending retained earnings $ 100,000 $ 33,170 $ 133,170 $ 21,108 $ 154,278 244,245 235,000 9,245 - 9,245 1,750,000 1,750,000 - - - 390,636 390,636 - - - 2,384,881 2,375,636 9,245 - 9,245 (2,284,881) 2,408,806 123,925 21,108 145,033 431,000 - 431,000 - 431,000 431,000 - 431,000 - 431,000 (1,853,881) 2,408,806 554,925 21,108 576,033 2,096,441 6,521 2,102,962 - 2,102,962 $ 242,560 $ 2,415,327 $ 2,657,887 $ 21,108 $ 2,678,995 167 DESCHUTE8COUNTY, OREGON Landfill Post -Closure Statement nfRevenues, Expenses, and Changes inRetained Earnings Budget and Actual For the Year Ended June 3O.2UO1 Variance Actual Favorable Budget GAAP GAAP _1Bud-get_(Unfavorable) BaoisAdjustmentsBoaie Revenues Local Interest Expenses Materials and services Contingency Total expenses Excess (deficiency)ofrevenues over(under)expenses Other financing sources Transfers in Total other financing sources Excess /deficienoy\ofrevenues over (under)expenses and other financing sources (uaeo) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 25000 $ 5.388 $ 30,368 $ 5,392 $ 35760 790 - 790 - 780 101,191 100,401 780_ - 790 __________ -200,000 -200,000 123,809 105,769 229,578 447,154 2,210 168 5,392 234,970 -449,364 DESCHUTESCOUNTY, OREGON Solid Waste Capital Project Statement ofRevenues, Expenses, and Changes inRetained Earnings Budget and Actual For the Year Ended June 3O.2OO1 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis _ Adjustments Basis Revenues Local Interest Expenses Materials and services Capital Outlay, Contingency Total expenses Excess (deficienoy)ofrevenues over (under)expenses Other sources Transfers in Tota/ other financing sources Excess (defioienuy)ofrevenues over (under)expenses and other financing sources (usen) Beginning retained earnings (accumulated deficit) Residual equity transfer out Ending retained earnings (accumulated deficit) $ 00000 $ 68/449 $ 158,449 $ 15/427 $ 173.876 290.327 24.324 280.003 - 266.003 1.740.000 1.740.000 - - - 2,605,045 2,339,042 266,003 266,003. (2,515,045) 2,407,491 (107,554 15,427 MR.111A11111 .#1 off — 1,605,000 (800,000 805,000 (910.045) 1.807.401 697.446 2.965.850 143,757 3.108/407 (916,825) (916,825) 169 -805,000 15,427 712,873 - 3.109.407 (916,825 DEGCHUTESCOUNTY, OREGON Solid Waste Equipment Reserve Statement ofRevenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 3O.2UO1 Variance Actual Favorable Budget GAAP GAAP Bud -get (Unfavorable) Basis Basis Revenues Local Interest Expenses Materials and services Capital Outlay Contingency Total expenses Excess (defioiencv)ofrevenues over(under)expenses Other financing sources Transfers in Total other financing sources Excess (deficiency)o7revenues over (undehexpenses and other financing sources (uoeo) Beginning retained earnings (accumulated deficit) Residual equity transfer out Ending retained earnings (accumulated deficit) 5.181 - 5.161 540000 540000 - 116,324116,3C24 -661,485 656,324 5,161 (656,485) 668,096 11/l1i 4,558 16,169 600,000 - 600,000 - 600,000 — 600,000 600,0011 868.096 611/611 4,558 616,169 184.045 (180) 183,865 - 183.865 ��,�� (440,612) 170 DESCHUTES COUNTY, OREGON Environmental Remediation Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GARP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Expenses Materials and services Capital outlay Contingency Total expenses Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 35,000 $ 14,627 $ 49,627 $ 8,947 $ 58,574 1,000 1,000 - - - 1,000 1,000 - - 166,500 166,500 - - - 168,500 168,500 - - - (133,500) 183,127 49,627 8,947 58,574 350,000 - 350,000 - 350,000 350,000 - 350,000 216,500 183,127 399,627 725,000 1,994 726,994 350,000 8,947 408,574 - 726,994 $ 941,500 $ 185,121 $ 1,126,621 $ 8,947 $1,135,568 171 DESCHUTES COUNTY, OREGON Fair and Expo Center Funds Combining Balance Sheet June 30, 2001 Assets Current Assets Cash Investments Accrued interest Taxes Receivable Accounts Receivable Prepaid Expenses Total Current Assets Property, Plant and Equipment Land and improvements Equipment Construction in Process Accumulated Depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Liabilities Current Liabilities Accounts payable Deficit Cash in Common Bank Account Due to other funds Deferred Revenues General Obligation Bonds & Loans - Current Total Current Liabilities Other Liabilities Accrued compensated leave General Obligation Bonds & Loans Total Other Liabilities Total Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity Capital Annual Operations Debt Service Project County Fair Total $ 101,227 $ 145,694 $ - $ 53,041 $ 299,962 84,238 122,445 - 44,577 251,260 2,632 3,826 - 1,393 7,851 - 111,668 - - 111,668 - - 778,120 - 778,120 - - - 63,781 63,781 188,097 383,633 778,120 162,792 1,512,642 - - 562 10,954 28,064,838 - - - 28,064,838 300,678 - - - 300,678 - - 1,387,959 - 1,387,959 (624,456) - - - (624,456) 27,741,060 - 1,387,959 - 29,129,019 $ 27,929,157 $ 383,633 $ 2,166,079 $ 162,792 $ 30,641,661 $ 56,790 $ - $ 345,945 $ 11,840 $ 414,575 - - 545,332 - 545,332 250,000 - 1,200,000 - 1,450,000 55,654 88,864 - 150,390 294,908 - 550,000 - - 550,000 362,444 638,864 2,091,277 162,230 3,254,815 10,392 - - 562 10,954 - 23,750,000 550,000 - 24,300,000 10,392 23,750,000 550,000 562 24,310,954 372,836 24,388,864 2,641,277 162,792 27,565,769 28,136,986 (24,261,774) (742,848) - 3,132,364 (580,665) 256,543 267,650 - (56,472) 27,556,321 (24,005,231) (475,198) - 3,075,892 $ 27,929,157 $ 383,633 $ 2,166,079 $ 162,792 $ 30,641,661 172 DESCHUTES COUNTY, OREGON Fair and Expo Center Funds Combining Statement of Revenues, Expenditures, and Changes In Retained Earnings (Accumulated Deficit) For the Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings Ending retained earnings (accumulated deficit) (1,177,665) 256,543 267,650 (653,472} 597,000 597,000 (580,665) 256,543 267,650 597,000 597,000 (56,472) $ (580,665) $ 256,543 $ 267,650 $ (56,472) 173 Operations Debt Service Capital Projects Total Operating Revenues Taxes -property $ - $ 1,558,106 $ - $ 1,558,106 Charges for service 326,197 - - 326,197 Other - 469 267,650 268,119 Total Operating Revenues 326,197 1,558,575 267,650 2,152,422 Operating Expense 1,508,313 - - 1,508,313 Operating Income (1,182,116) 1,558,575 267,650 644,109 Other Revenues (Expenses) Interest income 4,451 42,699 - 47,150 Interest expense - (1,344,731) - (1,344,731) Total Other Revenues (Expenses) 4,451 (1,302,032) - (1,297,581) Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings Ending retained earnings (accumulated deficit) (1,177,665) 256,543 267,650 (653,472} 597,000 597,000 (580,665) 256,543 267,650 597,000 597,000 (56,472) $ (580,665) $ 256,543 $ 267,650 $ (56,472) 173 DESCHUTES COUNTY, OREGON Fair and Expo Center Funds Combining Statement of Cash Flows For the Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 Capital County Operations Debt Service Projects Fair 2001 Cash Flows from Operating Activities Cash received for services $ 381,852 $ 1,535,771 $ 39,530 $149,609 $ 2,106,762 Cash paid for materials and services (641,934) - - (37,313) (679,247) Cash paid for personal services (174,741) - - 14,065 (188,806) Net Cash Flow from Operating Activities (434,823) 1,535,771 39,530 98,231 1,238,709 Cash Flows from Non -Capital Financing Activities Interfund Loan 250,000 - 1,200,000 - 1,450,000 Operating transfers in 597,000 - - - 597,000 Net Cash Flows from Non -Capital Financing Activities 847,000 - 1,200,000 - 2,047,000 Cash Flows from Capital and related financing activities: Principal payments - bonds - (470,000) - - (470,000) Interest paid - (1,344,731) - - (1,344,731) Construction - - (1,042,014) - (1,042,014) Acquistion of Capital Assets (228,531) - - - (228,531) Contributed capital - 508,226 (742,848) - (234,622) Net Cash Flows from Capital Activities (228,531) (1,306,505) (1,784,862) - (3,319,898) Cash Flows from Investing Activities Sale (purchase) of Investments (82,764) (120,302) - (43,797) (246,863) Interest received 345 36,730 - (1,393} 35,682 Net Cash Flows from Investing Activities (82,419} (83,572) - 4( 5,190) (211,181) Net Increase (Decrease) in Cash 101,227 145,694 (545,332) 53,041 (245,370) Cash - Beginning of Year - - - - - Cash - End of Year $ 101,227 $ 145,694 $$ 5 $ 53,041 $ (245,370) Reconciliation of Operating Income to Net Cash Provided by Operating Activities Operating Income $ (1,182,116) $ 1,558,575 $ 267,650 $ - $ 644,109 Adjustment to reconcile Depreciation 624,456 - - - 624,456 Changes to assets and liabilities Increase (decrease) in Accounts receivable - - (228,120) - (228,120) Taxes Receivable - (111,668) - - (111,668) Prepaid Expenses - - - (63,218) (63,218) Accounts payable 56,789 - - 11,840 68,629 Accrued leave 10,394 - - - 10,394 Deferred Revenues 55,654 88,864 - 149,609 294,127 Net Cash Flows from Operating Activities $ (434,823) $ 1,535,771 $ 39,530 $ 98,231 $ 1,238,709 174 DESCHUTES COUNTY, OREGON Operations - Fair and Expo Center Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (.Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Intergovernmental Local Total revenues Expenditures Personal services Materials and services Capital Outlay Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Transfers out Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ - $ 2,977 $ 2,977 $ 1,474 $ 4,451 500,000 (173,803) 326,197 - 326,197 522,000 75,000 597,000 (250,000) 347,000 1,022,000 (95,826) 926,174 (248,526) 677,648 181,000 6,259 174,741 (10,394) 164,347 1,186, 000 260,522 925,478 416,710 1,342,188 5,000 3,224 1,776 - 1,776 1,372,000 270,005 1,101,995 406,316 1,508,311 (350,000) 174,179 (175,821) (654,842) (830,663) 650,000 (400,000) 250,000 - 250,000 (300,000) 300,000 - - - 350,000 (100,000) 250,000 - 250,000 74,179 74,179 (654,842) (580,663) $ - $ 74,179 $ 74,179 $ (654,842) 175 DESCHUTES COUNTY, OREGON Fairgrounds Debt Service Fund Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Taxes - Property Interest Other Total revenues Expenditures Debt Service Total expenditures Excess (deficiency) of revenues over(under)expenses Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) 1,490,486 67,620 1,558,106 - 1,558,106 26,500 16,199 42,699 - 42,699 - 469 469 - 469 1,516,986 84,288 1,601,274 - 1,601,274 1,814,732 1 1,814,731 (470,000) 1,344,731 1,814,732 1 1,814,731 (470,000} 1,344,731 (297,746) 84,289 (213,457) 470,000 256,543 497,746 10,480 508,226 (508,226) - $ 200,000 $ 94,769 $ 294,769 $ (38,2 $ 256,543 176 DESCHUTES COUNTY, OREGON Fairgrounds Capital Projects Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Other $ 2,192,000 $ (2,152,470) $ 39,530 $ 228,120 $ 267,650 Intergovernmental State 500,000 278,120 778,120 (778,120} - Total revenues 2,692,000 (1,874,350) 817,650 (550,000) 267,650 Expenditures Personnel services 1,000 1,000 - - - Materials and services 220,000 107,774 112,226 (112,226) - Debt service 91,152 66,199 24,953 (24,953) - Capital outlay 1,637,000 386,220 1,250,780 (1,250,780) - Total expenditures 1,949,152 561,193 1,387,959 (1,387,959) - Excess (deficiency) of revenues over(under)expenses Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) 742,848 (1,313,157) (570,309) 837,959 267,650 57,152 (800,000} (742,848) 742,848 - $ 800,000 $ (2,113,157} $ (1,313,157) $1,580,807 $ 267,650 177 DESCHUTES COUNTY, OREGON Annual County Fair Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GARP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Charges for services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 500,000 $ (365,401) $ 134,599 $ (134,599) $ - - 15,011 15,011 (15,011) - 500,000 (350,390) 149,610 (149,610) - 16,100 2,035 14,065 (14,065) - 300,000 250,847 49,153 (49,153) - 100 100 - - - 483,800 483,800 - - - 800,000 736,782 63,218 (63,218) - (300,000) 386,392 86,392 (86,392) - 300,000 (300,000) - - - 300,000 (300,000) - - - 86,392 86,392 (86,392) $ - $ 86,392 $ 86,392 $ 86,392 $ - 178 0 f IJ J n 0 INTERNAL SERVICE FUNDS ' The Internal Service Fund accounts for the financing of services provided by one department to other departments of the County on a cost reimbursement basis. n 0 C u i n DESCHUTES COUNTY, OREGON Internal Service Funds Combining Balance Sheet June 30, 2001 With Comparative Totals for June 30, 2000 Assets Current Assets Cash Investments, at market Accrued interest Accounts receivable Total Current Assets Property, Plant and Equipment Land and improvements Equipment Accumulated depreciation Total Property, Plant and Equipment W Building Services 200,133 $ 168,196 5,256 Ll I r Finance Legal Personnel 72,260 $ 5,645 $ 23,972 43,529 6,837 35,254 , 1,361 215 1,101 373,585 117,150 12,697 60,327 ' 370,400 - - 134,069 755,327 21,400 13,638 (74,658) (325,934) (12,654) (7,881) 429,811 429,393 8,746 5,757 , Total Assets $ 803,396 $ 546,543 $ 21,443 $ 66,084 Liabilties and Fund Equity , Current Liabilities Accounts payable $ 191,042 $ 1,885 $ 2,562 $ 15,984 Current portion of long-term debt - - - - Accrued compensated leave 42,913 46,239 42,695 29,630' Accrued claims payable - - - Total Current Liabilities 233,955 48,124 45,257 45,614 , Long Term Liabilities - - - Total Liabilitites 233,955 48,124 45,257 45,614 , Fund Equity Contributed capital 56,900 500,590 20,649 1,768 Retained earnings 512,541 (2,171) (44,463) 18,702 Total Fund Equity 569,441 498,419 (23,814) 20,470' Total Liabilities and Fund Equity $ 803,396 $ 546,543 $ 21,443 $ 66,084 180 ' n C D 1119,351 = 23,052 - 21,672 53,012 378,564 344,995 393,311 336,625 729,936 208,085 172,505 262,000 465,943 336,625 28,499 64,971 1,703,493 833,765 50,331 421,000 - - - - 471,331 Totals ' Justice Health & 222,836 683,000 Information IT Server- 28,499 Health Center Mental Health ' Services Based Insurance Benefits Trust Services Support 2001 - 2000 - 12,549 - 886,387 877,953 77,894 (114,983) 2,694,705 728,716 $ 191,240 $ 114,611 $ 1,673,949 $ 570,715 $ 97,795 $ 30,505 $ 2,980,825 $ 588,890 179,806 478 160,722 96,321 1,406,822 479,641 82,189 25,637 2,505,148 3,181,771 5,023 3,009 43,955 14,985 2,569 800 78,274 47,099 - 356,985 - - - - - - 7,068 3,124,726 213,941 1,065,341 56,942 182,553 5,564,247 3,824,828 ' - - - - - - 370,400 159,161 519,527 439,007 109,347 - 41,465 12,878 2,046,658 1,291,339 (294,774) (84,931) (60,502) - (15,713) (4,371) (881,418) (427,736) ' 224,753 354,076 48,845 - 25,752 8,507 1,535,640 1,022,764 $ 581,738 $ 568,017 $ 3,173,571 $ 1,065,341 $ 208,305 $ 65,449 $ 7,099,887 $ 4,847,592 $ 21,939 $ - $ 49,580 $ - $ 6,827 $ 11,959 $ 301,778 $ 280,685 31,215 262,000 - - - - 293,215 - 1119,351 = 23,052 - 21,672 53,012 378,564 344,995 393,311 336,625 729,936 208,085 $ 581,738 $ 568,017 $ 3,173,571 $ 1,065,341 $ 208,305 $ 65,449 $ 7,099,887 $ 4,847,592 1 181 172,505 262,000 465,943 336,625 28,499 64,971 1,703,493 833,765 50,331 421,000 - - - - 471,331 - 222,836 683,000 465,943 336,625 28,499 64,971 2,174,824 833,765 281,008 - 12,923 - 12,549 - 886,387 877,953 77,894 (114,983) 2,694,705 728,716 167,257 478 4,038,676 3,135,874 358,902 (114,983} 2,707,628 728,716 179,806 478 4,925,063 4,013,827 $ 581,738 $ 568,017 $ 3,173,571 $ 1,065,341 $ 208,305 $ 65,449 $ 7,099,887 $ 4,847,592 1 181 DESCHUTES COUNTY, OREGON Internal Service Funds Combining Statement of Revenues, Expenditures, and Changes In Retained Earnings (Accumulated Defict) Fiscal Year Ended June 30, 2001 With Comparative Totals for the Year Ended June 30, 2000 Operating Expense Salaries Building 472,415 Information 246,484 Services Finance Legal Personnel Services Operating Revenues 69,036 154,227 269,849 Charges for service $1,192,242 $ 683,014 $ 428,758 $ 437,854 $1,267,176 Other - - - 863 - Total Operating Revenues 1,192,242 683,014 428,758 438,717 1,267,176 Operating Expense Salaries 631,925 472,415 386,514 246,484 1,211,735 Materials and services 666,597 82,954 69,036 154,227 269,849 Depreciation 29,101 208,593 9,415 5,351 96,254 Total Operating Expenses 1,327,623 763,962 464,965 406,062 1,577,838 Operating Income (Loss) (135,381) (80,948) (36,207) 32,655 (310,662) Other Revenues (Expenses) Interest revenues 26,989 9,541 3,581 4,287 24,448 Interest expense - - - - (2,822) State grant - - - - 114,671 Transfers from other funds 247,840 - - - 206,507 Transfers to other funds - - - - (60,000) Equipment disposition - (12,333) (11,155} (3,675) 2,266 Total Other Revenues (Expenses) 274,829 (2,792} (7,574) 612 285,070 Net Income (Loss) 139,448 (83,740) (43,781) 33,267 (25,592) Beginning retained earnngs (accumulated deficit) 373,093 81,569 (682) (14,565) 103,486 Ending retained earnings (accumulated deficit) $ 512,541 $ _(2,171) $ (44,463) $ 18,702 $ 77,894 182 ii n C� - 81,045 188,212 66,820 9,483 8,282 903,987 513,330 (114,983) 262,165 728,716 104,483 Health & Totals 566,779 IT Server- Health Justice Center Mental Health ' Based Insurance Benefits Trust Services Support 2001 2000 $ 166,897 $ 1,288,072 $ 5,212,377 $ 582,711 $ 1,254,515 $ 12,513,616 $ 6,814,166 - - - - - 863 24,285 166,897 1,288,072 5,212,377 582,711 1,254,515 12,514,479 6,838,451 ' - 204,825 - 373,713 1,255,748 4,783,359 4,228,828 277,994 993,565 4,550,481 106,709 101,150 7,272,562 2,377,168 84,931 15,729 - 7,289 3,080 459,743 179,006 362,925 1,214,119 4,550,481 487,711 1,359,978 12,515,664 6,785,002 (196,028) 73,953 661,896 95,000 (105,463) (1,185) 53,449 21,045 188,212 66,820 9,483 8,856 363,262 210,824 (2,822) _ - - - - 114,671 66,459 60,000 - - - - 514,347 240,803 - (60,000) - ' _ _ _ = (574) (25,471) (4,756) - 81,045 188,212 66,820 9,483 8,282 903,987 513,330 (114,983) 262,165 728,716 104,483 (97,181) 902,802 566,779 2,432,540 - 62,774 97,659 3,135,874 2,569,095 ' (114,983) 2,694,705 728,716 167,257 $ 478 $ 4,038,676 $ 3,135,874 L' 1 183 DESCHUTES COUNTY, OREGON Internal Service Funds Combining Statement of Cash Flows For the Year Ended June 30, 2001 With Comparative Totals For The Year Ended June 30, 2000 Cash Flows from Operating Activities Cash received for services Cash paid for materials and services Cash paid for personal services Net Cash Flows from Operating Activities Cash Flows from Non -Capital Activities State operating grant Transfers from other funds Advance to other funds Net Cash Flows from Non -Capital Activities Cash Flows from Capital Activities Loan Proceeds, net Contributed Capital Acquisition of capital assets Proceeds from sale of capital assets Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sale (Purchase) of Investments Interest income Net Cash Flows from Investing Activities Net Increase (Decrease) in Cash Cash Balance - Beginning of Year Cash Balance - End of Year Reconciliation of Operating Income to Net Cash From Operating Activities Operating income (loss) Adjustments to reconcile: Depreciation Changes to current assets and liabilities Decrease (increase) in receivables Increase (decrease) in accounts payable Increase (decrease) in accrued leave Increase (decrease) in accrued claims payable Net Cash Flows from Operating Activities 184 Building Services Finance Legal Personnel $ 1,192,242 $ 683,014 $ 428,758 $ 438,717 (648,331) (211,852) (69,147) (177,454) (624,634} (465,349} (401,976) (241,095) (80,723) 5,813 (42,365) 20,168 247,840 - - - 247,840 - - - (134,708) (170,895) (5,200) - (134,708) (170,895) (5,200) - 96,595 184,496 40,521 (4,740) 22,666 10,783 3,946 3,011 119,261 195,279 44,467 (1,729) 151,670 30,197 (3,098) 18,439 48,463 42,063 8,743 5,533 $ 200,133 $ 72,260 $ 5,645 $ 23,972 $ (135,381) $ (80,948) $ (36,207) $ 32,656 29,101 208,593 9,415 5,350 18,266 (128,898) (111) (23,227) 7,291 7,066 (15,462) 5,389 $ (80,723} $ 5,813 $ (42,365) $ 20,168 n 0 0 ' Information Services IT Server- Based Insurance Health Benefits Trust Health & Justice Center Mental Health Services Support Total 2001 2000 (885,494) $ 1,267,176 $ 166,897 $ 1,295,140 $ 5,212,377 $ 582,711 $ 1,254,515 $ 12,521,547 $ 6,831,463 ' (259,894) (277,994) (774,838) (4,213,856) (127,580) (90,769) (6,851,715) (2,543,194) (111,448) (1,186,430) (6,988) (200,357) 9,955 (376,519) (1,244,994) (4,741,354) (4,135,666) 73,825 (179,148) (111,097} 319,945 998,521 78,612 (81,248) 928,478 152,603 - - 17,303 16,349 151,917 43,441 6,807 9,202 285,425 187,572 ' 114,671 - - - - - 114,671 66,459 206,507 60,000 - - 514,347 1,640,803 81,161 (60,000) 2,391,935 = = 43,897 - (60,000) - 16,634 261,178 60,000 206,678 569,018 1,707,262 1 81,546 683,000 - - - - 764,546 1 185 (122,299) (439,007)= 95,000 $ (105,463) $ (13,385) $ 53,449 (885,494) (160,719) 15,729 9,500 3,080 459,742 _ _ 9,500 (31,253) 243,993 - - (13,385) - (111,448) (160,719) (6,988) ' 9,955 33,501 336,625 (20,871) 10,381 235,621 73,825 79,263 (94,634) 798,480 (471,247) 9,127 82,601 720,462 (1,504,506) - - 17,303 16,349 151,917 43,441 6,807 9,202 285,425 187,572 ' 96,566 (78,285} 950,397 (427,806) 15,934 91,803 1,005,887 (1,316,934) 147,343 114,611 1,270,342 570,715 81,161 10,555 2,391,935 382,212 ' 43,897 - 403,607 - 16,634 19,950 588,890 206,678 $ 191,240 $ 114,611 $ 1,673,949 $ 570,715 $ 97,795 $ 30,505 $ 2,980,825 $ 588,890 1 185 $ (310,662) $ (196,028) $ 73,953 $ 661,896 $ 95,000 $ (105,463) $ (1,184) $ 53,449 84,931 15,729 7,289 3,080 459,742 179,006 96,254 - - - 7,068 - - - 7,068 (6,988) ' 9,955 33,501 336,625 (20,871) 10,381 235,621 73,825 25,305 - 4,468 - (2,806) 10,754 42,005 93,161 - - 185,226 - - - 185,226 (239,850) ' $ (179,148) $ (111,097) $ 319,945 $ 998,521 $ 78,612 $ (81,248) $ 928,478 $ 152,603 1 185 DESCHUTES COUNTY, OREGON Building Services Comparative Balance Sheets June 30, 2001 and June 30, 2000 2001 2000 Assets Current Assets Cash $ 200,133 $ 48,463 Investments, at market, at market 168,196 261,848 Accrued interest 5,256 3,876 Accounts receivable - - Total Current Assets 373,585 314,187 Property, Plant and Equipment Land and improvements 370,400 159,161 Equipment 134,069 88,504 Accumulated depreciation (74,658) (45,557) Total Property, Plant and Equipment 429,811 202,108 Total Assets $ 803,396 $ 516,295 Liabilties and Fund Equity Current Liabilities Accounts payable $ 191,042 $ 50,679 Accrued compensated leave 42,913 35,623 Total Current Liabilities 233,955 86,302 Fund Equity Contributed capital 56,900 56,900 Retained earnings 512,541 373,093 Total Fund Equity 569,441 429,993 Total Liabilities and Fund Equity $ 803,396 $ 516,295 186 DESCHUTES COUNTY, OREGON Building Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 2001 2000 Operating Revenues Charges for service $ 1,192,242 $ 1,148,290 Other - 23,036 Total Operating Revenues 1,192,242 1,171,326 Operating Expense Salaries 631,925 565,627 Materials and services 666,597 614,119 Depreciation 29,101 17,488 Total Operating Expenses 1,327,623 1,197,234 Operating Income (Loss) (135,381) (25,908) Other Revenues (Expenses) Interest revenues 26,989 17,392 Transfers from other funds 247,840 71,803 Equipment disposition - (4,756) Total Other Revenues (Expenses) 274,829 84,439 Net Income (Loss) 139,448 58,531 Retained Earnings - Beginning of Year 373,093 314,562 Retained Earnings - End of Year $ 512,541 $ 373,093 187 DESCHUTES COUNTY, OREGON Building Services Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 16,500 $ 7,545 $ 24,045 $ 2,944 $ 26,989 1,204,892 (12,650} 1,192,242 - 1,192,242 1,221,392 (5,105) 1,216,287 2,944 1,219,231 624,709 75 624,634 7,291 631,925 754,483 88,700 665,783 814 666,597 267,840 10,222 257,618 (257,618) - 6,200 6,200 - 29,101 29,101 1,653,232 105,197 1,548,035 (220,412) 1,327,623 (431,840) 100,092 (331,748) 223,356 (108,392) 247,840 - 247,840 - 247,840 247,840 - 247,840 - 247,840 (184,000) 100,092 (83,908) 223,356 139,448 224,000 39,507 263,507 109,586 373,093 $ 40,000 $ 139,599 $ 179,599 $ 332,942 $ 512,541 188 DESCHUTES COUNTY, OREGON Finance Comparative Balance Sheets June 30, 2001 and June 30, 2000 2001 2000 Assets Current Assets Cash $ 72,260 $ 42,063 Investments, at market 43,529 227,264 Accrued interest 1,361 3,364 Total Current Assets 117,150 272,691 Property, Plant and Equipment Equipment 755,327 598,136 Accumulated depreciation (325,934) (118,712) Total Property, Plant and Equipment 429,393 479,424 Total Assets $ 546,543 $ 752,115 Liabilties and Fund Equity Current Liabilities Accounts payable $ 1,885 $ 130,783 Accrued compensated leave 46,239 39,173 Total Current Liabilities 48,124 169,956 Fund Equity Contributed capital 500,590 500,590 Retained earnings (2,171) 81,569 Total Fund Equity 498,419 582,159 Total Liabilities and Fund Equity $ 546,543 $ 752,115 189 DESCHUTES COUNTY, OREGON ' Finance Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 Operating Revenues Charges for service Total Operating Revenues Operating Expense Salaries Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Loss on equipment disposition Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 2001 2000 ' 683,014 598 634 683,014 598,634 ' 472,415 431,412 82,954 299,288 208,593 59,814 ' 763,962 790,514 (80,948) (191,880) ' 9,541 13,956 ' (12,333) - (2,792) 13,956 ' (83,740) (177,924) 81,569 259,493 t $ (2,171) $ 81,569 ' 190 , DESCHUTES COUNTY, OREGON Finance Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Loss on disposition of equipment Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 5,000 $ 3,779 $ 8,779 $ 762 $ 9,541 686,336 (3,322) 683,014 - 683,014 691,336 457 691,793 762 692,555 482,745 17,396 465,349 7,066 472,415 161,591 38,108 123,483 (40,529) 82,954 130,500 134 130,366 (130,366) - - - - 208,593 208,593 - - - 12,333 12,333 14,500 14,500 - - - 789,336 70,138 719,198 57,097 776,295 (98,000) 70,595 (27,405) (56,335) (83,740) 123,000 18,908 141,908 (60,339} 81,569 $ 25,000 $ 89,503 $ 114,503 $ (116,674) 12,171 191 DESCHUTES COUNTY, OREGON Legal Comparative Balance Sheets June 30, 2001 and June 30, 2000 Assets Current Assets Cash Investments, at market Accrued interest Total Current Assets Property, Plant and Equipment Equipment Accumulated depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Current Liabilities Accounts payable Accrued compensated leave Total Current Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 192 2001 2000 ' $ 5,645 $ 8,743 ' 6,837 47,238 215 699 ' 12,697 56,680 , 21,400 29,651 (12,654) (5,535) ' 8,746 24,116 $ 21,443 $ 80,796 ' $ 2,562 $ 2,673 42,695 58,156 45,257 60,829 20,649 20,649 (44,463) (682) ' (23,814) 19,967 21,443 80,796 , $ $ DESCHUTES COUNTY, OREGON Legal Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 Operating Revenues Charges for service Total Operating Revenues Operating Expense Salaries Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Loss on equipment disposition Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 193 2001 2000 $ 428,758 $ 430,374 428,758 430,374 386,514 358,824 69,036 34,962 9,415 2,965 464,965 396,751 (36,207) 33,623 3,580 2,942 (11,155) - (7,575) 2,942 (43,782) 36,565 (682} (37,247) $ (44,464) $ (682) Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Depreciation Loss on equipment Capital Outlay Total expenditures Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) DESCHUTES COUNTY, OREGON $ 2,000 ' Legal Counsel $ 120 Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual (9,478) For the Year Ended June 30, 2001 ' Variance Actual Favorable Budget GAAP GAAP ' Budget (Unfavorable) Basis Adjustments Basis (8,017) Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Depreciation Loss on equipment Capital Outlay Total expenditures Excess (deficiency) of revenues over (under) expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 2,000 $ 1,461 $ 3,461 $ 120 $ 3,581 438,236 (9,478) 428,758 - 428,758 ' 440,236 (8,017) 432,219 120 432,339 ' 402,329 353 401,976 (15,462) 386,514 71,090 2,054 69,036 - 69,036 - - - 9,415 9,415 11,155 11,155 , 5,272 72 5,200 (5,200) - 478,691 2,479 476,212 (92) 476,120 ' (38,455) (5,538) (43,993) 92 (43,7 ' 15,705 (15,705) - - - 15,705 (15,705) - - - (22,750) (21,243) (43,993) 92 (43,781)' 22,750 31,257 54,007 (54,689) (682) ' $ - $ 10 014 $ 10 014 $ (54,5 $ 44,463 194 , DESCHUTES COUNTY, OREGON Personnel Comparative Balance Sheets June 30, 2001 and June 30, 2000 Assets Current Assets Cash Investments, at market Accrued interest Total Current Assets Property, Plant and Equipment Equipment Accumulated depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Current Liabilities Accounts payable Accrued compensated leave Total Current Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 195 2001 2000 $ 23,972 $ 5,533 35,254 29,896 1,101 443 60,327 35,872 13,638 17,838 (7,881) (3,055) 5,757 14,783 $ 66,084 $ 50,655 $ 15,984 $ 39,211 29,630 24,241 45,614 63,452 1,768 1,768 18,702 (14,565) 20,470 (12,797) $ 66,084 $ 50,655 DESCHUTES COUNTY, OREGON Personnel Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 ' 2001 2000 Operating Revenues Charges for service $ 437,854 $ 351,771 Other 863 1,249 Total Operating Revenues 438,717 353,020 Operating Expense Salaries 246,484 209,563 Materials and services Depreciation 154,227 5,351 209,695 1,784 Total Operating Expenses 406,062 421,042 Operating Income (Loss) 32,655 68,022 Other Revenues (Expenses) Interest revenues 4,287 4,932 Loss on equipment disposition (3,675) - ' Total Other Revenues (Expenses) 612 4,932 Net Income (Loss) 33,267 (63,090) , Retained Earnings - Beginning of Year (14,565) 48,525 Retained Earnings - End of Year $ 18,702 $ (14,565) 196 DESCHUTES COUNTY, OREGON Personnel Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable] Basis Adjustments Basis Revenues Local Interest Charges for services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Loss on equipment disposition Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 4,500 $ (830) $ 3,670 $ 617 $ 4,287 437,851 3 437,854 - 437,854 - 863 863 - 863 442,351 36 442,387 617 443,004 251,578 10,483 241,095 5,389 246,484 186,866 48,943 137,923 16,304 154,227 30,907 14,603 16,304 (16,304) - - - - 5,351 5,351 - - 3,675 3,675 20,000 20,000 - - - 489,351 94,029 395,322 14,415 409,737 (47,000) 94,065 47,065 (13,798) 33,267 67,000 (70,339) (3,339) (11,226) (14,565) 197 231726 $ 43,726 $ (25,024) $ 18,702 DESCHUTES COUNTY, OREGON Information Services Comparative Balance Sheets June 30, 2001 and June 30, 2000 Assets Current Assets Cash Investments, at market Accrued interest Total Current Assets Property, Plant and Equipment Equipment Accumulated depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Liabilities Accounts payable Obligations under long term leases Accrued compensated leave Total Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 198 2001 2000 , $ 191,240 $ 43,897 160,722 237,174 5,023 3,511 ' 356,985 284,582 519,527 406,271 (294,774) (200,329) 224,753 205,942 $ 581,738 $ 490,524 ' $ 21,939 81,546 $ 11,984 - ' 119,351 94,046 222,836 106,030 ' 281,008 281,008 ' 77,894 103,486 358,902 384,494 $ 581,738 $ 490,524 DESCHUTES COUNTY, OREGON Information Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 2001 2000 Operating Revenues Charges for service $ 1,267,176 $ 1,141,120 Total Operating Revenues 1,267,176 1,141,120 Operating Expense Salaries 1,211,735 907,920 Materials and services 269,849 298,455 Depreciation 96,254 72,923 Total Operating Expenses 1,577,838 1,279,298 Operating Income (Loss) (310,662) (138,178) Other Revenues (Expenses) Interest revenues 24,448 16,211 Interest expense (2,822) - State Grant 114,671 66,459 Transfers from other funds 206,507 139,000 Transfers to other funds (60,000) - Equipment disposition 2,266 - Total Other Revenues (Expenses) 285,070 221,670 Net Income (Loss) (25,592) 83,492 Retained Earnings - Beginning of Year 103,486 19,994 Retained Earnings - End of Year $ 77,894 $ 103,486 199 DESCHUTES COUNTY, OREGON ' Information Services Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 ' Variance Favorable Actual ' Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local ' Interest $ 9,030 $ 12,606 $ 21,636 $ 2,812 $ 24,448 Charges for services 1,256,244 10,932 1,267,176 - 1,267,176 Other - 9,500 9,500 (7,234) 2,266 ' Intergovernmental State 103,386 11,285 114,671 - 114,671 Total revenues 1,368,660 44,323 1,412,983 (4,422) 1,408,561 ' Expenditures Personal services 1,246,529 60,099 1,186,430 25,305 1,211,735 Materials and services 345,144 101,253 243,891 25,958 269,849 ' Capital Outlay 110,000 40,466 69,534 (69,534) - Depreciation - - - 96,254 96,254 Interest - - - 2,822 2,822 ' Contingency 15,000 15,000 - - - Total expenditures 1,716,673 216,818 1,499,855 80,805 1,580,660 Excess (deficiency) of revenues over (under) expenses (348,013) 261,141 (86,872) (88,039) (172,099) ' Other financing sources Transfers in 276,013 (69,506) 206,507 - 206,507 , Transfers out (60,000) - (60,000) - (60,000) Total other financing , sources 216,013 (69,506) 146,507 - 146,507 Excess (deficiency) of revenues , over (under) expenses and other financing sources (uses) (132,000) 191,635 59,635 (88,039) (25,592) ' Beginning retained earnings (accumulated deficit) 207,000 65,598 272,598 (169,112) 103,486 ' Ending retained earnings (accumulated deficit) $ 75,000 $ 257,233 $ 332,233 $ (257,151) $ 77,894 200 ' DESCHUTES COUNTY, OREGON T Server -Based Balance Sheet June 30, 2001 Long Term Liabilities Bank of America Financing 421,000 - Total Liabilities 683,000 - Fund Equity Retained earnings (114,983} - Total Fund Equity (114,983} Total Liabilities and Fund Equity $ 568,017 $ - 201 2001 2000 Assets Current Assets Cash $ 114,611 $ - Investments, at market 96,321 - Accrued interest 3,009 - Total Current Assets 213,941 - Property, Plant and Equipment Equipment 439,007 - Accumulated depreciation (84,931) - Total Property, Plant and Equipment 354,076 - Total Assets $ 568,017 $ - Liabilties and Fund Equity Current Liabilities Current portion of long term debt $ 262,000 $ - Total Current Liabilities 262,000 - Long Term Liabilities Bank of America Financing 421,000 - Total Liabilities 683,000 - Fund Equity Retained earnings (114,983} - Total Fund Equity (114,983} Total Liabilities and Fund Equity $ 568,017 $ - 201 ' DESCHUTES COUNTY, OREGON 1 T Server -Based , Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 ' 2001 2000 ' Operating Revenues Charges for service $ 166,897 $ - 166,897 Total Operating Revenues Operating Expense , Materials and services 277,994 - Depreciation 84,931 - Total Operating Expenses 362,925 Operating Income (Loss) (196,028) - Other Revenues (Expenses) Interest revenues 21,045 Transfers from other funds 60,000 - Total Other Revenues (Expenses) 81,045 - , Loss Net Income (Loss) (114,983) - Retained Earnings - Beginning of Year Retained Earnings - End of Year $ (114,983) $ - 202 ' DESCHUTES COUNTY, OREGON I T Server -Based Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP Budget (Unfavorable) Basis Adjustments Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Capital Outlay Depreciation Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Total other financing sources Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) GAAP $ 16,000 $ 3,359 $ 19,359 $ 1,686 $ 21,045 176,191 (9,294) 166,897 - 166,897 805,000 1,000 806,000 (806,000) - 997,191 (4,935) 992,256 (804,314) 187,942 412,000 184,335 227,665 50,329 277,994 618,000 5,664 612,336 (612,336) - - - - 84,931 84,931 27,191 27,191 - - - 1, 057,191 217,190 840,001 (477, 076) 362,925 (60,000) 212,255 152,255 (327,238) (174,983) 60,000 - 60,000 60,000 - 60,000 .I I 60,000 212,255 212,255 (327,238) (114,983) $ - $ 212,255 $ 212,255 $ (327,238} $ 114,983 203 DESCHUTES COUNTY, OREGON Insurance Comparative Balance Sheets June 30, 2001 and June 30, 2000 Assets Current Assets Cash Investments, at market Accrued interest Accounts receivable Total Current Assets Property, Plant and Equipment Equipment Accumulated depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Current Liabilities Accounts payable Accrued compensated leave Accrued claims payable Total Current Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 204 2001 2000 $ 1,673,949 $ 403,607 1,406,822 2,180,684 43,955 32,280 - 7,068 3,124,726 2,623,639 109,347 109,347 (60,502) (44,773) 48,845 64,574 $ 3,173,571 $ 2,688,213 $ 49,580 $ 16,079 23,052 18,586 393,311 208,085 ' 465,943 242,750 12,923 12,923 2,694,705 2,432,540 2,707,628 2,445,463 $ 3,173,571 $ 2,688,213 DESCHUTES COUNTY, OREGON Insurance Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 Operating Revenues Charges for service Total Operating Revenues Operating Expense Salaries Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 205 2001 2000 $ 1,288,072 $ 1,316,524 1,288,072 1,316,524 204,825 191,867 993,565 659,190 15,729 17,065 1,214,119 868,122 73,953 448,402 188,212 143,861 188,212 143,861 262,165 592,263 2,432,540 1,883,305 $ 2,694,705 $ 2,475,568 DESCHUTES COUNTY, OREGON Insurance Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 115,000 $ 48,593 $ 163,593 $ 24,619 $ 188,212 1,263,349 24,723 1,288,072 - 1,288,072 1,378,349 73,316 1,451,665 24,619 1,476,284 220,716 20,359 200,357 4,468 204,825 1,203,738 395,399 808,339 185,226 993,565 39,648 39,648 - - - - - - 15,729 15,729 1,214,247 1,214,247 - - - 2,678,349 1,669,653 1,008,696 205,423 1,214,119 (1,300,000) 1,742,969 442,969 (180,804) 262,165 2,300,000 307,559 2,607,559 (175,019) 2,432,540 $ 1,000,000 $ 2,050,528 $ 3,050,528 $ (355,823) $ 2,694,705 206 DESCHUTES COUNTY, OREGON Health Benefits Trust Balance Sheet June 30, 2001 2001 2000 Assets Current Assets Cash $ 570,715 $ - Investments, at market 479,641 - Accrued interest 14,985 - Total Current Assets 1,065,341 - Total Assets $ 1,065,341 $ - Liabilties and Fund Equity Current Liabilities Accrued claims payable $ 336,625 $ - Total Current Liabilities 336,625 - Fund Equity Retained earnings 728,716 - Total Fund Equity 728,716 - Total Liabilities and Fund Equity $ 1,065,341 $ - 207 DESCHUTES COUNTY, OREGON Health Benefits Trust , Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 ' 2001 2000 Operating Revenues Charges for service $ 5,212,377 $ - 5,212,377 Total Operating Revenues - Operating Expense ' Materials and services 4,550,481 - Total Operating Expenses 4,550,481 Operating Income (Loss) 661,896 - ' Other Revenues (Expenses) Interest revenues 66,820 - Total Other Revenues (Expenses) 66,820 - Net Income (Loss) 728,716 Retained Earnings - Beginning of Year - - Retained Earnings - End of Year $ 728,716 _ 208 _ '. DESCHUTES COUNTY, OREGON Health Benefits Trust Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 60,000 $ (1,573) $ 58,427 $ 8,393 $ 66,820 4,924,027 288,350 5,212,377 - 5,212,377 4,984,027 286,777 5,270,804 8,393 5,279,197 100 100 - - - 4,550,000 336,144 4,213,856 336,625 4,550,481 100 100 - - - 433,827 433,827 - - - 4,984,027 770,171 4,213,856 336,625 4,550,481 1,056,948 1,056,948 (328,232) 728,716 $ - $ 1,056,948 $1,056,948 $ (328,232) $ 728,716 209 DESCHUTES COUNTY, OREGON Justice Center Services Comparative Balance Sheets June 30, 2001 and June 30, 2000 Assets Current Assets Cash Investments, at market Accrued interest Total Current Assets Property, Plant and Equipment Equipment Accumulated depreciation Total Property, Plant and Equipment Total Assets Liabilties and Fund Equity Current Liabilities Accounts payable Accrued compensated leave Total Current Liabilities Fund Equity Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 210 2001 2000 ' $ 97,795 $ 16,634 ' 82,189 89,878 2,569 1,330 ' 182,553 107,842 41,465 28,080 (15,713) (8,424) 25,752 19,656 $ 208,305 $ 127,498 , $ 6,827 $ 27,698 21,672 32,911 , 28,499 60,609 12,549 4,115 167,257 62,774 ' 179,806 66,889 ' $ 208,305 $ 127,498 DESCHUTES COUNTY, OREGON Justice Center Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 Operating Revenues Charges for service Total Operating Revenues Operating Expense Salaries Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 211 2001 2000 $ 582,711 $ 549,764 9,483 5,294 582,711 549,764 62,774 80,463 373,713 417,393 106,709 149,738 7,289 5,616 487,711 572,747 95,000 (22,983) 9,483 5,294 9,483 5,294 104,483 (17,689) 62,774 80,463 $ 167,257 $ 62,774 DESCHUTES COUNTY, OREGON Justice Center Services Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GARP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Depreciation Capital Outlay Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 3,000 $ 5,044 $ 8,044 $ 1,439 $ 9,483 582,713 (2) 582,711 - 582,711 585,713 5,042 590,755 1,439 592,194 415,314 38,795 376,519 (2,806) 373,713 182,923 76,214 106,709 - 106,709 - - - 7,289 7,289 15,000 1,615 13,385 (13,385) - 47,476 47,476 - - - 660,713 164,100 496,613 (8,902) 487,711 (75,000) 169,142 94,142 10,341 104,483 75,000 5,144 80,144 (17,370} 62,774 $ - $ 174,286 $ 174,286 $ (7,029) $ 167,257 212 DESCHUTES COUNTY, OREGON Health and Mental Health Support Services Comparative Balance Sheets June 30, 2001 and June 30, 2000 2001 2000 Assets Current Assets Cash $ 30,505 $ 19,950 Investments, at market 25,637 107,789 Accrued interest 800 1,596 Total Current Assets 56,942 129,335 Property, Plant and Equipment Equipment 12,878 13,512 Accumulated depreciation (4,371) _ (1,351) Total Property, Plant and Equipment 8,507 12,161 Total Assets $ 65,449 $ 141,496 Liabilties and Fund Equity Current Liabilities Accounts payable $ 11,959 $ 1,578 Accrued compensated leave 53,012 42,259 Total Current Liabilities 64,971 43,837 Fund Equity Retained earnings 478 97,659 Total Fund Equity 478 97,659 Total Liabilities and Fund Equity $ 65,449 $ 141,496 213 DESCHUTES COUNTY, OREGON Health and Mental Health Support Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2001 and June 30, 2000 ' 2001 2000 Operating Revenues Charges for service $ 1,254,515 $ 1,277,689 Total Operating Revenues 1,254,515 1,277,689 Operating Expense ' Salaries 1,255,748 1,146,222 Materials and services 101,150 68,693 Depreciation 3,080 1,351 Total Operating Expenses 1,359,978 1,216,266 Operating Income (Loss) (105,463} 61,423 , Other Revenues (Expenses) Interest revenues 8,856 6,236 Loss on equipment disposition (574) - Transfers from other funds - 30,000 ' Total Other Revenues(Expenses) 8,282 36,236 Net Income (Loss) (97,181) 97,659 ' Retained Earnings - Beginning of Year 97,659 - ' Retained Earnings - End of Year $ 478 $ 97,659 214 ' DESCHUTES COUNTY, OREGON Health & Mental Health Support Statement of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2001 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Loss on equipment disposition Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ - $ 8,407 $ 8,407 $ 449 $ 8,856 1,184,513 70,002 1,254,515 - 1,254,515 1,184,513 78,409 1,262,922 449 1,263,371 1,251,642 6,648 1,244,994 10,754 1,255,748 108,305 11,195 97,110 4,040 101,150 10,000 5,960 4,040 (4,040) - - - - 3,080 3,080 - - - 574 574 18,566 18,566 - - - 1,388,513 42,369 1,346,144 14,408 1,360,552 (204,000) 120,778 (83,222) (13,959) (97,181) 204,000 (76,243} 127,757 (30,098) 97,659 $ - $ 44,535 $ 44,535 $ (44,057) $ 478 215 0 r I I r u AGENCY FUND n 7 u G' 0 DESCHUTES COUNTY Agency Fund Statement of Changes in Assets and Liabilities Fiscal Year Ended June 30, 2001 Liabilities: Accounts payable $ 45,753 $ 4,057,725 $ 3,886,127 $ 217,351 Deferred revenues 5,815,267 94,023,550 93,662,752 6,176,065 Distribution pending to others 2,590,000 94,818,650 94,276,918 3,131,732 $ 8,451,020 $ 192,899,924 $ 191,825,796 $ 9,525,148 219 Balance July Balance June 1, 2000 Increase Decrease 30, 2001 Assets: Cash $ 464,003 $ 96,571,519 $ 95,239,661 $ 1,795,861 Investments 2,140,071 95,239,661 95,873, 569 1,506,163 Accrued Interest 31,679 784,077 768,696 47,060 Property taxes receivable 5,636,366 94,014,012 93,537,150 6,113,228 Notes and contracts receivable 178,901 9,538 125,602 62,837 $ 8,451,020 $ 286,618,806 $ 285,544,677 $ 9,525,149 Liabilities: Accounts payable $ 45,753 $ 4,057,725 $ 3,886,127 $ 217,351 Deferred revenues 5,815,267 94,023,550 93,662,752 6,176,065 Distribution pending to others 2,590,000 94,818,650 94,276,918 3,131,732 $ 8,451,020 $ 192,899,924 $ 191,825,796 $ 9,525,148 219 fl u fl n C C' GENERAL FIXED ASSETS ACCOUNT GROUP ' This account group accounts for all fixed assets of the County other than those recorded in the Enterprise and Internal Service funds n C C DESCHUTES COUNTY, OREGON Schedule of General Fixed Assets by Sources June 30, 2001 General fixed assets Land $ 3,041,837 Land improvements 1,874,767 Buildings 39,109,534 Machinery and equipment 20,178,463 Total general fixed assets $ 64,204,601 Investment in general fixed assets $ 64,204,601 Information by source is not available as of June 30, 2001. 223 DESCHUTES COUNTY, OREGON Schedule of General Fixed Assets by Function June 30, 2001 Total general fixed assets $ 64,204,601 $ 3,041,837 $ 1,874,767 $ 39,109,534 $ 20,178,463 224 Machinery Land and Total Land Improvements Buildings Equipment General government $ 479,721 $ $ $ $ 479,721 General Services 15,477,033 833,543 1,625,221 8,313,151 4,705,118 County roads 8,354,852 233,890 1,790,164 6,330,798 Public safety 33,194,597 1,115,786 15,656 24,011,668 8,051,487 Health and welfare 6,698,398 1,092,508 4,994,551 611,339 Total general fixed assets $ 64,204,601 $ 3,041,837 $ 1,874,767 $ 39,109,534 $ 20,178,463 224 DESCHUTES COUNTY, OREGON Schedule of Changes in General Fixed Assets by Function June 30, 2001 General Fixed Assets July 1, 2000 Increases General Fixed Assets Decreases June 30, 2001 General government $ 471,847 $ 14,142 $ 6,268 $ 479,721 General Services 42,546,991 262,633 27,332,591 15,477,033 County roads 8,175,844 297,117 118,109 8,354,852 Public safety 31,912,150 1,537,242 254,795 33,194,597 Health and welfare 2,223,102 5,653,025 1,177,729 6,698,398 Total general fixed assets $ 85,329,934 $ 7,764,159 $ 28,889,492 $ 64,204,601 225 G J 0 I I �1 GENERAL LONG-TERM DEBT ACCOUNT GROUP This account group accounts for all long-term debt legally payable from general revenues and backed by the full faith and credit of the County other than those recorded in the Enterprise and Internal Service funds 0 r n LI Deschutes County, Oregon SCHEDULE OFGENERAL LONG-TERM DEBT June 3O.2OO1 Amount available and tobeprovided for the payment ofgeneral long-term debt and accrued vacation and compensatory time payable: Accrued compensated absences Amount tobeprovided Capital leases payable Amount tobeprovided General obligation bonds Amount available indebt service funds Amount tobeprovided Special assessment bonds Amount available indebt service funds Amount bobeprovided Certificates ofparticipation Amount available in debt service funds Amount tobeprovided Total amounts available and tobe provided Genera debt payable and accrued vacation and compensatory time payable: Accrued compensated absences Capital leases payable General obligation bonds Special assessment bonds Certificates ofparticipation Total general long-term debt 229 2,788,792 1,993,871 454,934 28,811,410 $ 2.788.792 1,993,871 29,266,344 1,760,000 11.O85'00O $ 47,494,007 n 0 h n 0 I I L', 0 0 D 0 0 OTHER FINANCIAL SCHEDULES Deschutes County Schedule of Expenditures of Federal Awards June 30, 2001 U.S. Department of Education Passed through State Mental Health Division Safe and Drug Free Schools and Communities State Grants 84.186 5,524 Safe and Drug Free Schools and Communities State Grants 84.186 (9,553) TOTAL DEPARTMENT OF EDUCATION (4,029) 232 Federal Disbursements/ Federal Grantor/Pass through Grantor CFDA # Expenditures U.S. Department of Health and Human Services Community Prevention Coalitions (Partnership) Demonstration Grant 93.194 57,500 Community Prevention Coalitions (Partnership) Demonstration Grant 93.194 85,000 Center for Disease Control -Investigations and Technical Assistance 93.283 15,439 Medical Assistance Program 93.778 33,553 Medical Assistance Program 93.778 126,028 Medical Assistance Program 93.778 17,735 Medical Assistance Program 93.778 123,557 Medical Assistance Program 93.778 224,471 Medical Assistance Program 93.778 1,562 Passed through State Health Department Acquired Immunodeficiency Syndrome (AIDS) Activity 93.118 19,771 Family Planning Services 93.217 21,353 Immunization Grants (Noncash Assistance - Vaccine) 93.268 144,147 HIV Care Formula Grants 93.917 32,639 Breast & Cervical Cancer Early Detection Programs 93.919 104,341 Diabetes Control Programs and Evalkuation of Surveillance Systems 93.988 43,126 Maternal and Child Health Services Block Grant to the States 93.994 68,021 Passed through State Mental Health Division Block Grants for Community Mental Health Services 93.958 36,237 Block Grants for Community Mental Health Services 93.958 67,492 Block Grants for Prevention and Treatment of Substance Abuse 93.959 26,170 Block Grants for Prevention and Treatment of Substance Abuse 93.959 27,214 Block Grants for Prevention and Treatment of Substance Abuse 93.959 50,541 Block Grants for Prevention and Treatment of Substance Abuse 93.959 29,299 Passed through Oregon Youth Services Commission Promoting Safe and Stable Families 93.556 37,752 Child Care and Development Block Grant 93.575 31,158 Social Service Block Grant 93.667 105,624 Title V -Delinquency Prevention Program 16.548 78,254 TOTAL DEPT OF HEALTH AND HUMAN SERVICES 1,607,985 Environmental Protection Agency Superfund Innovative Technology Evaluation Program 66.807 328,145 TOTAL ENVIRONMENTAL PROTECTION AGENCY 328,145 U.S. Department of Education Passed through State Mental Health Division Safe and Drug Free Schools and Communities State Grants 84.186 5,524 Safe and Drug Free Schools and Communities State Grants 84.186 (9,553) TOTAL DEPARTMENT OF EDUCATION (4,029) 232 1 233 U.S. Department of Justice Juvenile Justice and Delinquency Prevention -Special Emphasis 16.541 55,000 Byrne Formula Grant Program 16.579 33,596 ' Rural Domestic Violence and Child Victimization Enforcement Grant 16.589 142,628 Executive Office for Weed and Feed 16.595 134,986 ' Enforcing Underage Drinking Laws Program Public Safety Partnership and Community Policing Grants 16.727 16.710 10,000 225,000 Passed through the Department of Oregon State Police Local Law Enforcement Block Grant 16.592 60,904 Passed through State Justice Division Crime Victim Assistance 16.575 67,236 TOTAL DEPARTMENT OF JUSTICE 729,350 U.S. Department of Agriculture Passed through State Health Department Special Supplemental Nutrition Program for Women, Infants and Children 10.557 247,700 Schools and Roads Grants to States 10.665 2,741,158 TOTAL US DEPARTMENT OF AGRICULTURE 2,988,858 U.S. Department of Transportation U.S. Coast Guard Passed through State Marine Board Boating Safety Financial Assistance 20.005 109,454 TOTAL U.S. DEPARTMENT OF TRANSPORTATION 149,454 U.S. Department of Housing and Urban Development (HUD) ' Passed through Economic Development Department Community Development Block Grant/State's Program 14.228 409,021 TOTAL HOUSING AND URBAN DEVELOPMENT 409,021 ' U.S. Department of the Interior National Park Service Passed through State Parks Department Non -Sale Disposals of Mineral Material 15.214 23,722 Payments in Lieu of Taxes 15.226 151,324 TOTAL DEPARTMENT OF THE INTERIOR 175,046 U.S. General Services Administration Passed through State Department of Administrative Services ' Disposal of Federal Surplus Real Property 39.002 14,769 TOTAL DEPARTMENT OF GENERAL SERVICES 14,769 TOTAL FEDERAL FINANCIAL ASSISSTANCE 6,358,598 *Major Program Notes: (I)This schedule is prepared upon the modified accrual basis of accounting. ' (2)Per Paragraph 205, OMB Circular A-133, this schedule does not include MEDICAIDIMEDICARE payments, Federal Revenue Sharing Funds, Federal Forest Fees, Oregon California Land Grant Counties and and payments. 1 233 DESCHUTES COUNTY Schedule of Property Taxes Transactions - All County Taxes Year Ended June 30, 2001 TOTALS $ 127,950,070 $ (286,915) $ (2,148,648) $ 117,815,408 $ 7,699,097 Tax Offsets and Adjustments State Interest 155,801 Not -for Profit Housing 39,742 County land sale proceeds 35,942 TOTAL CASH COLLECTIONS $ 118.046.893 Summarized by Fund Twe Generali Fund $ 714,471 Special Revenue Funds 584,491 Debt Service Funds 175,239 Propriety Funds 111,668 Agency 6,113,228 $ 7,699,097 234 Beginning Taxes Balance and Interest Turnovers from Receivable June Tax Year 2000-01 Levy Adjustments (Discount) County Treasurer 30, 2001 Prior $ 20,074 $ - $ 2,400 $ 4,291 $ 18,183 1991-92 4,254 - 451 947 3,758 1992-93 2,752 - - - 2,752 1993-94 8,788 - - - 8,788 1994-95 8,611 (2,621) 2,730 6,794 1,926 1995-96 24,048 (2,416) 3,731 10,868 14,496 1996-97 211,358 (3,956) 63,653 244,692 26,363 1997-98 673,120 (6,845) 122,161 543,320 245,116 1998-99 1,510,330 (11,032) 139,823 903,074 736,046 1999-00 4,466,139 (41,095) 197,533 2,822,901 1,799,677 2000-01 121,020,596 (218,952) (2,681,131) 113,278,522 4,841,993 TOTALS $ 127,950,070 $ (286,915) $ (2,148,648) $ 117,815,408 $ 7,699,097 Tax Offsets and Adjustments State Interest 155,801 Not -for Profit Housing 39,742 County land sale proceeds 35,942 TOTAL CASH COLLECTIONS $ 118.046.893 Summarized by Fund Twe Generali Fund $ 714,471 Special Revenue Funds 584,491 Debt Service Funds 175,239 Propriety Funds 111,668 Agency 6,113,228 $ 7,699,097 234 DESCHUTES COUNTY Schedule of Bond Principal and Interest Transactions Year Ended June 30, 2001 General Obligation Bonds Jail Bonds Series 1992 Series 1993 Refunding Issue 1998 Public Safety Series 1996 Fairgrounds Series 1996 Totals Special Assessment Issues 1992 Series 1996 Series 2000 Series Totals County Service Districts Redmond Library Series 1995 Bend Library Series 1996 Sunriver Library Series 1996 Totals Total All Issues General Obligation Bonds Jail Bonds Series 1992 Series 1993 Refunding Issue 1998 Public Safety Series 1996 Fairgrounds Series 1996 Totals Bond Principal Outstanding New Issue Matured and Outstanding July 1, 2000 2000-01 Paid June 30, 2001 $ 930,000 $ - $ 295,000 $ 635,000 1,875,000 - 115,000 1,760,000 4,940,000 - 35,000 4,905,000 13,340,000 - 470,000 12,870,000 24,770,000 - 470,000 24,300,000 45,855,000 - 1,385,000 44,470,000 205,000 50,000 155,000 420,000 70,000 350,000 1,291,428 - 36,428 1,255,000 1,916,428 - 156,428 1,760,000 1,215,225 - 138,881 1,076,344 7,325,000 - 250,000 7,075,000 985,000 - 40,000 945,000 9,525,225 - 428,881 9,096,344 $57,296,65 3 $ - $1,970,309 $ 55,326,344 Bond Interest Outstanding July 1, 2000 Matured Outstanding Paid June 30, 2001 $ - $ 40,248 $ 40,248 $ - - 92,113 92,113 - - 214,884 214,884 - - 676,228 676,228 - - 1,344,732 1,344,732 - - 2,368,205 2,368,205 - 235 DESCHUTES COUNTY Schedule of Bond Principal and Interest Transactions (Continued) Year Ended June 30, 2001 Special Assessment Issues 1992 Series 1996 Series 2000 Series Totals County Service Districts Redmond Library Series 1995 Bend Library Series 1996 Sunriver Library Series 1996 Totals Total All Issues Bond Principal Outstanding New Issue Matured and Outstanding July 1, 2000 2000-01 Paid June 30, 2001 10,510 10,510 - - 21,588 21,588 - - 87,811. 87,811 - - 119,909 119,909 - - 46,119 46,119 - - 396,775 396,775 - - 54,988 54,988 - - 497,882 497,882 - - $2,985,996 $2,985,996 $ - 236 DESCHUTES COUNTY Schedule of Future Bond Requirements General Obligation Bond Issues June 30, 2001 2013-14 2014-15 2015-16 - - - - - - 2016-17 - - - - - TOTALS $ 635,000 $ 33,499 $ 1,760,000 $ 593,838 $ 4,905,000 $ 1,592,451 237 Jail Bonds 1992 Series 1993 Series Refunding Issue 1998 Fiscal Year Principal Interest Principal Interest Principal Interest 2001-02 $ 310,000 $ 24,968 $ 120,000 $ 86,970 $ 40,000 $ 213,458 2002-03 325,000 8,531 125,000 81,425 40,000 211,898 2003-04 - - 130,000 75,463 400,000 203,108 2004-05 - - 135,000 69,068 405,000 186,805 2005-06 - - 135,000 62,385 425,000 169,684 2006-07 - - 140,000 55,440 445,000 151,409 2007-08 - - 145,000 48,100 460,000 132,178 2008-09 - - 150,000 40,355 485,000 111,854 2009-10 - - 160,000 32,100 510,000 89,958 2010-11 - - 165,000 23,406 535,000 66,573 2011-12 - - 175,000 14,311 565,000 41,399 2012-13 - - 180,000 4,815 595,000 14,131 2013-14 2014-15 2015-16 - - - - - - 2016-17 - - - - - TOTALS $ 635,000 $ 33,499 $ 1,760,000 $ 593,838 $ 4,905,000 $ 1,592,451 237 Public Safety Fairgrounds 1996 Series 1996 Series Totals Principal Interest Principal Interest Principal Interest $ 525,000 $ 642,153 $ 550,000 $ 1,316,281 $ 1,545,000 $ 2,283,829 585,000 618,790 635,000 1,282,531 1,710,000 2,203,175 645,000 593,050 730,000 1,248,406 1,905,000 2,120,026 715,000 564,025 830,000 1,209,406 2,085,000 2,029,304 785,000 531,135 940,000 1,165,156 2,285,000 1,928,360 860,000 494,240 1,060,000 1,099,256 2,505,000 1,800,345 945,000 452,960 1,185,000 1,027,231 2,735,000 1,660,469 1,035,000 406,655 1,325,000 963,653 2,995,000 1,522,517 1,130,000 354,905 1,475,000 890,981 3,275,000 1,367,944 1,235,000 297,275 1,635,000 809,344 3,570,000 1,196,598 1,350,000 233,055 1,810,000 716,650 3,900,000 1,005,415 1,465,000 162,180 2,000,000 611,875 4,240,000 793,001 1,595,000 84,535 2,205,000 496,238 3,800,000 580,773 - - 2,430,000 368,775 2,430,000 368,775 - - 2,665,000 228,663 2,665,000 228,663 - - 2,825,000 77,688 2,825,000 77,688 $ 12,870,000 $ 5,434,958 $ 24,300,000 $ 13,512,134 $ 44,470,000 $ 21,166,879 238 u IDESCHUTES COUNTY ' Schedule of Future Bond Requirements Special Assessment Bond Issues June 30, 2001 ' 1992 Series 1996 Series 2000 Series Totals Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest 2001-02 $ 55,000 $ 7,960 $ 70,000 $18,088 $ 75,000 $ 71,156 $ 200,000 $ 97,204 2002-03 100,000 5,100 75,000 14,588 80,000 66,700 255,000 86,388 2003-04 - - 70,000 10,763 90,000 62,100 160,000 72,863 2004-05 65,000 7,087 100,000 56,638 165,000 63,724 2005-06 _ _ 70,000 3,675 110,000 50,888 180,000 54,563 2006-07 - - - - 120,000 44,275 120,000 44,275 2007-08 _ _ _ 160,000 36,800 160,000 36,800 ' 2008-09 _ 200,000 27,025 200,000 27,025 2009-10 - - - - 320,000 14,950 320,000 14,950 ' TOTALS $155,000 $13,060 $ 350,000 $54,199 $1,255,000 $ 430,531 $1,760,000 $ 497,790 G 0 C C� 0 I I 1 239 DESCHUTES COUNTY I Schedule of Future Bond Requirements County Service District Issues June 30, 2001 7 L I!, Fi, ,J C 240 1 Redmond Library CSD Bend Library CSD Sunriver Library CSD , 1995 Series 1996 Series 1996 Series Totals Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest , 2001-02 $ 131,370 $ 53,630 $ 280,000 $ 383,338 $ 45,000 $ 52,688 $456,370 $ 489,655 2002-03 124,026 60,974 315,000 368,288 45,000 50,100 484,026 479,362 2003-04 116,863 68,137 350,000 351,356 45,000 47,513 511,863 467,006' 2004-05 109,899 75,101 385,000 332,544 50,000 44,925 544,899 452,570 2005-06 103,150 81,850 430,000 311,850 50,000 42,375 583,150 436,075 2006-07 96,627 88,373 470,000 288,738 55,000 39,750 621,627 416,860 2007-08 90,343 94,657 520,000 263,475 60,000 36,835 670,343 394,967 2008-09 84,303 100,697 570,000 235,525 60,000 33,595 714,303 369,817 2009-10 78,514 106,486 625,000 204,888 65,000 30,295 768,514 341,669 2010-11 72,983 112,018 685,000 171,294 65,000 26,688 822,983 309.999' 2011-12 68,265 116,735 745,000 134,475 75,000 23,048 888,265 274,258 2012-13 - - 815,000 93,500 75,000 18,810 890,000 112,310 2013-14 - - 885,000 48,675 80,000 14,535 965,000 63,210' 2014-15 - - - - 85,000 9,975 85,000 9,975 2015-16 - - - - 90,000 5,130 90,000 5,130 TOTALS $1,076,344 $958,657 $7,075,000 $3,187,944 $945,000 $476,260 $9,096,343 $4,622,861' 7 L I!, Fi, ,J C 240 1 0 C C 0 0 u n 0 0 L i r 0 0 DESCHUTES COUNTY Schedule of Certificates of Participation Transactions Year Ended June 30, 2001 Totals $ 12,265,000 $ - $ 580,000 $ 11,685,000 Interest Principal Outstanding Outstanding Outstanding New Issue Matured and Outstanding Welcome Center Issue 1998 July 1, 2000 2000-01 Paid June 30, 2001 Welcome Center Issue 1998 $ 1,080,000 $ - $ 85,000 $ 995,000 Government Center Issue 6/1/99 990,000 - 90,000 900,000 Redmond Building Issue 5/1/94 285,000 - 25,000 260,000 CDD Building Issue 1996 2,200,000 - 90,000 2,110,000 HHS/BJCC Issue 1999 7,710,000 - 290,000 7,420,000 Totals $ 12,265,000 $ - $ 580,000 $ 11,685,000 $ - $ 604,351 $ 604,351 $ - - 241 Interest Outstanding Outstanding July 1, 2000 Matured Paid June 30, 2001 Welcome Center Issue 1998 $ - $ 67,068 $ 67,068 $ - Government Center Issue 6/1/99 - 42,100 42,100 - Redmond Building Issue 5/1/94 - 17,930 17,930 - CDD Building Issue 1996 - 119,225 119,225 - HHS/BJCC Issue 1999 - 358,028 358,028 - $ - $ 604,351 $ 604,351 $ - - 241 DESCHUTES COUNTY Schedule of Future Certificates of Participation Requirements June 30, 2001 2009-10 2010-11 2011-12 2012-13 - - - - - - 2013-14 - - - - - - 2014-15 - - - - - - 2015-16 - - - - - - 2016-17 - - - - - - 2017-18 - - - - - - IMLIMI•• 111 •• • •11 111 •• •1 /il • ;•/ 242 Welcome Center Government Center Redmond Building Series 1998 Issue 6-1-00 Issue 5-1-94 Fiscal Year Principal Interest Principal Interest Principal Interest 2001-02 $ 90,000 $ 61,681 $ 95,000 $ 38,545 $ 25,000 $ 16,480 2002-03 95,000 55,904 100,000 34,698 30,000 14,980 2003-04 105,000 49,582 105,000 30,548 30,000 13,120 2004-05 110,000 42,712 110,000 26,190 30,000 11,200 2005-06 125,000 35,124 115,000 21,515 35,000 9,280 2006-07 130,000 26,804 120,000 16,570 35,000 7,040 2007-08 140,000 17,920 125,000 11,350 35,000 4,800 2008-09 200,000 6,650 130,000 5,850 40,000 2,560 2009-10 2010-11 2011-12 2012-13 - - - - - - 2013-14 - - - - - - 2014-15 - - - - - - 2015-16 - - - - - - 2016-17 - - - - - - 2017-18 - - - - - - IMLIMI•• 111 •• • •11 111 •• •1 /il • ;•/ 242 0 G u II ' 180,000 28,130 510,000 140,633 690,000 168,763 190,000 17,400 535,000 115,643 725,000 133,043 ' 205,000 5,945 560,000 89,160 765,000 95,105 590,000 61,160 590,000 61,160 615,000 31,365 61.5,000 31,365 u f C ' 243 Community Development HHSIBJCC ' 1996 Series Issue 1999A Totals Principal Interest Principal Interest Principal Interest ' $ 95,000 $ 114,830 $ 305,000 $ 346,573 $ 610,000 $ 578,109 100,000 110,100 315,000 334,220 640,000 549,902 ' 105,000 105,025 330,000 321,148 675,000 519,422 110,000 99,595 340,000 307,453 700,000 487,149 115,000 93,800 355,000 293,003 745,000 452,722 ' 120,000 87,630 370,000 277,738 775,000 415,782 130,000 80,940 385,000 261,643 815,000 376,653 ' 135,000 73,515 405,000 244,703 910,000 333,278 145,000 65,395 420,000 226,478 565,000 291,873 150,000 56,840 440,000 207,158 590,000 263,998 ' 160,000 47,850 460,000 186,478 620,000 234,328 170,000 38,280 485,000 164,398 655,000 202,678 ' 180,000 28,130 510,000 140,633 690,000 168,763 190,000 17,400 535,000 115,643 725,000 133,043 ' 205,000 5,945 560,000 89,160 765,000 95,105 590,000 61,160 590,000 61,160 615,000 31,365 61.5,000 31,365 u f C ' 243 ' DESCHUTES COUNTY Schedule of Receipts and Disbursements of County Agency Funds ' Year Ended June 30,2001 Property Adjustment Taxes ' for Receivable Property Taxes Deferred Levies Property Tax June 30, County Funds Collected Revenues Purchased Revenues 2001 ' General Fund $ 10,415,186 $ 25,029 $ (150,278) $ 10,289,937 $ 714,471 ' Special Revenue Funds Sheriff 7,324,207 376,668 - 7,700,875 457,718 County 911 CSD 1,300,778 73,806 - 1,374,584 88,826 ' Extension - 4H CSD 180,183 10,246 - 190,430 12,319 Black Butte Ranch CSD 367,714 21,047 - 388,760 25,628 Total Special Revenue Funds 9,172,882 481,767 - 9,654,649 584,491 ' Debt Service Funds Public Safety Bonds 1,806,445 4,666 - 1,811,111 116,240 Bend Library CSD 620,865 1,702 - 622,567 41,389 Redmond Library CSD 171,287 298 - 171,585 14,583 ' Sunriver Library CSD 87,769 112 - 87,881 6,026 Total Debt Service ' Funds 2,686,366 6,779 - 2,693,145 175,239 Proprietary Funds ' Fairground Bonds 1,553,290 4,816 - 1,558,106 111,668 Total Proprietary ' Funds 1,553,290 4,816 - 1,558,106 111,668 Total County Funds 23,827,723 518,392 (150,278) 24,195,838 1,585,869 , Other Taxing Districts 93,987,685 - 150,278 94,137,962 - ' Totals $117,815,408 $ 518,393 $ - $118,333,800 $1,585,869 244 ' n 0 F1 n 0 STATISTICAL SECTION F, C� 0 C u I1 1 DESCHUTES COUNTY ' General Government Expenditures by Function (i) Last Ten Fiscal Years (amounts expressed in thousands) ' (1) Includes general, special revenue and debt service funds. fl n C' �I � I 1 247 Health Fiscal General General County Public and Debt Year Government Services Education Roads Safety Welfare Service Total 1992 $ 2,213 $ 9,349 $ 1,014 $ 5,191 $ 5,883 $ 4,439 $ 956 $ 29,045 ' 1993 2,066 10,074 1,083 5,582 6,481 4,726 2,283 32,295 1994 2,019 10,620 1,231 5,956 7,051 5,885 1,826 34,588 1995 2,405 12,260 1,109 6,599 8,912 7,302 2,307 40,894 ' 1996 2,634 13,546 1,056 6,180 9,890 7,864 1,795 42,965 1997 2,821 16,178 1,033 6,427 11,141 8,195 4,313 50,108 1998 1,378 16,715 988 8,510 13,833 10,671 6,617 58,712 ' 1999 528 19,262 971 8,122 18,868 11,679 11,422 70,852 2000 577 15,294 945 8,325 21,662 16,856 5,900 69,559 2001 599 17,063 938 8,956 23,770 20,363 4,326 76,015 ' (1) Includes general, special revenue and debt service funds. fl n C' �I � I 1 247 , DESCHUTES COUNTY General Government Tax Revenues by Source (1) ' Last Ten Fiscal Years (amounts expressed in thousands) Licenses Charges Fiscal and Inter- for Year Taxes Permits governmental Services Fines Interest Other Total 1992 $ 9,311 $ 3,705 $ 13,581 $ 2,629 $ - $ 702 $ 260 $ 30,188 1993 10,844 4,118 15,418 2,222 - 531 327 33,460 ' 1994 12,235 4,674 17,509 2,668 - 574 570 38,230 1995 16,572 4,800 20,532 2,992 - 997 1,544 47,437 1996 17,891 6,717 20,250 2,980 - 1,087 444 49,369 ' 1997 20,037 6,552 22,295 3,009 - 1,265 454 53,612 1998 24,064 10,776 23,165 2,417 - 1,381 557 62,360 1999 28,569 9,913 27,169 4,068 - 1,412 532 71,663 ' 2000 25,414 6,788 31,756 6,774 - 1,805 705 73,242 2001 25,585 6,736 34,942 7,865 - 1,971 1,032 78,131 (1) Includes general, special revenue and debt service funds. , 248 ' DESCHUTES COUNTY General Government Tax Revenues by Source (1) Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Property Transient Year Tax Room Tax Total 1992 $ 7,629 $ 1,682 $ 9,311 1993 9,009 1,835 10,844 1994 10,232 2,003 12,235 1995 14,367 2,205 16,572 1996 15,580 2,311 17,891 1997 17,546 2,491 20,037 1998 21,462 2,602 24,064 1999 25,719 2,850 28,569 2000 22,520 2,594 25,114 2001 22,623 2,962 25,585 (1) Includes general, special revenue and debt service funds. 249 Fiscal Total Tax Current Tax Year Levy (1) Collections 1992 $ 7,609 $ 7,004 1993 8,917 8,264 1994 10,319 9,652 1995 14,698 13,752 1996 15,576 14,601 1997 17,729 16,644 1998 21,668 20,406 1999 25,743 24,470 2000 22,503 21,600 2001 24,287 23,304 C DESCHUTES COUNTY I Property Tax Levies and Collections ' Last Ten Fiscal Years (amounts expressed in thousands) Percent of Ratio of Total Ratio of Taxes Tax Total Tax to Total Tax Delinquent Taxes to Tot Collected Collections Collections Levy Taxes Tax Levy 92.0% $ 489 7,493 98.5% $ 986 13.0% 92.7 581 8,845 99.2 1,025 11.5 ' 93.5 611 10,263 99.5 1,083 10.5 93.6 888 14,640 99.6 1,400 9.5 93.7 983 15,584 100.1 1,465 9.4 ' 93.9 912 17,556 99.0 1,566 8.8 94.2 1,063 21,469 99.1 1,839 8.5 95.1 1,328 25,798 100.2 1,763 6.8 ' 96.0 910 22,510 100.0 1,417 6.3 96.0 838 24,142 99.4 1,585 6.5 ' (1) Net of discounts and adjustments. 250 DESCHUTES COUNTY Assessed and Estimated Actual Value of Property Last Ten Fiscal Years (amounts expressed in thousands) Source: County Assessors Department 251 Real Property Personal Property Exemptions Total Ration of Total Assessed Value To Fiscal Assessed Estimated Assessed Estimated Real Assessed Estimated Total Estimated Year Value Actual Value Value Actual Value Property Value Actual Value Actual Value 1992 $ 4,785,130 $ 4,785,130 $ 120,980 $ 120,980 $ 7,332 $ 4,898,778 $ 4,906,110 99.85% 1993 5,411,829 5,411,829 118,452 118,452 6,570 5,523,711 5,530,281 99.88 1994 5,427,590 5,427,590 146,689 146,689 6,578 5,567,701 5,574,279 99.88 1995 6,632,705 6,632,705 161,816 161,816 6,717 6,787,804 6,794,521 99.90 1996 7,278,547 7,278,547 175,101 175,101 6,800 7,446,848 7,453,648 99.91 1997 6,556,553 7,814,494 192,301 199,617 7,931 6,740,923 8,014,111 84.11 1998 6,907,243 8,420,905 202,600 204,874 9,138 7,100,705 8,625,779 82.32 1999 7,528,325 9,452,053 228,798 230,424 10,344 7,746,779 9,682,477 80.01 2000 8,231,343 10,244,739 252,161 253,279 11,111 8,472,393 10,498,018 80.70 2001 8,941,899 12,016,020 277,972 278,404 12,958 9,206,913 12,294,424 74.89 Source: County Assessors Department 251 I DESCHUTES COUNTY I Property Tax Rates Direct and Overlapping Governments Last Ten Fiscal Years CSI Fj 252 1 Cities and I Fiscal Deschutes Fire Urban Other Year County (1) Education Districts Renewal Parks Library Districts Total 1992 $ 1.75 $ 11.79 $ 1.07 $ 1.40 $ 0.44 $ - $ 0.18 $ 16.61 1993 1.77 11.26 1.00 1.43 0.42 - 0.16 16.04 1994 1.83 10.36 0.97 1.44 0.39 - 0.15 15.1 1995 2.33 9.06 0.90 1.45 0.37 - 0.16 14.21 1996 2.23 6.53 0.86 1.44 0.64 0.03 0.06 11.79 1997 2.25 6.32 0.87 1.42 0.60 0.11 0.06 11.6 1998 3.04 7.03 1.01 1.72 0.66 0.15 0.07 13.61 1999 2.87 7.00 1.02 1.68 0.58 0.67 0.06 13.8 2000 2.79 7.15 0.88 1.96 0.64 0.66 0.07 14.1 2001 2.72 6.86 0.78 2.00 0.64 0.65 0.06 13.70 1 CSI Fj 252 1 DESCHUTES COUNTY Special Assessment Billings and Collections Last Ten Fiscal Years (amounts expressed in thousands) 253 Special Fiscal Special Assessment Assessments Year Billings Collected 1992 $ 251 $ 357 1993 181 374 1994 162 310 1995 135 317 1996 141 771 1997 137 323 1998 177 520 1999 130 333 2000 175 745 2001 209 366 253 DESCHUTES COUNTY , Ratio of Net General Obligation Bonded Debt To Assessed Value and Net General Obligation Bonded Debt Per Capita Last Ten Fiscal Years *Amounts expressed in thousands. (1) U.S. Department of Commerce, Bureau of Economic Analysis, May 2001 (2) From Table 4. (3) Amount does not include special assessment bonds and revenue bonds. (4) Amount available for repayment of general obligation bonds. (5) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 254 Ratio of Net Debt Payable Bonded Gross Less Debt from Net Debt to Fiscal Population Assessed Bonded Service Enterprise Bonded Assessed Year (1)* Value (2)* Debt (3)* Fund (4)* Revenues* (5) Debt* Value 1992 84 $ 4,898,778 $ - $ - $ - $ - 0.00% 1993 88 5,523,711 9,500 - - 9,500 0.17 1994 91 5,567,701 9,475 21 - 9,454 0.17 1995 95 6,787,804 9,195 148 - 9,047 0.13 1996 99 7,446,848 33,087 93 - 32,994 0.44 1997 102 6,740,923 58,952 (90) - 59,042 0.88 1998 106 7,100,705 58,007 418 - 57,589 0.81 1999 111 7,746,779 57,272 1,182 - 56,090 0.72 2000 115 8,472,393 55,380 1,056 - 54,324 0.64 2001 120 9,206,913 53,566 455 24,300 28,811 0.31 *Amounts expressed in thousands. (1) U.S. Department of Commerce, Bureau of Economic Analysis, May 2001 (2) From Table 4. (3) Amount does not include special assessment bonds and revenue bonds. (4) Amount available for repayment of general obligation bonds. (5) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 254 DESCHUTES COUNTY Computation of Legal Debt Margin June 30, 2001 (amounts expressed in thousands) Assessed valuations: Assessed value Add back: exempt real property Total assessed value Legal debt margin: Debt limitation --2 percent of total real market value Debt applicable to limitation: Total bonded debt Less: Special assessment bonds Revenue bonds Amount available for repayment of general obligation bonds Total debt applicable to limitation Legal debt margin 255 $ 12,294,424 12,958 $12,307,382 $ 246,148 $ 55,326 1,760 455 53,111 $ 193,037 DESCHUTES COUNTY Computation of Direct and Overlapping Bonded Debt General Obligation Bonds June 30, 2001 (amounts expressed in thousands) Net General Obligation Percentage Amount Bonded Debt Applicable to Applicable to Jurisdiction Outstanding Government Government Direct: Deschutes County $ 44,820 (1) 100.00% $ 44,820 Bend Library Service District 7,075 100.00 7,075 Black Butte Ranch RFPD 832 100.00 832 Central Oregon Community College 10,300 81.23 8,367 City of Redmond 3,472 100.00 3,472 Deschutes County School District 1 80,970 100.00 80,970 (Bend -La Pine) Deschutes County School District 2 20,515 92.75 19,029 (Redmond) Deschutes County School District 6 26,455 99.95 26,442 (Sisters) La Pine RFPD 335 98.79 331 La Pine Special Sewer District 294 100.00 294 Redmond Library District 1,215 100.00 1,215 Sunriver Library District 945 100.00 945 Total $ 197,228 $ 193,791 (1) Excluding general obligation bonds reported in the enterprise funds and amount available for repayment in the debt service fund. 256 L DESCHUTES COUNTY ' Ratio of Annual Debt Service Expenditures For General Obligation Bonded Debt (1) to Total General Governmental Expenditures ' Last Ten Fiscal Years (amounts expressed in thousands) ' (1) General obligation bonds reported in the enterprise funds and special assessment debt with government commitment have been excluded. (2) Excludes bond issuance and other costs. (3) From Table 1. (4) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. C' 0 u fl 257 Total Debt Service to General General Fiscal Total Debt Governmental Governmental ' Year Principal (4) Interest (2) (4) Service Expenditures (3) Expenditures 1992 $ - $ - $ - $ 29,045 0.0% 1993 - - - 32,294 0.0 ' 1994 25 703 728 34,589 2.1 1995 280 685 965 40,894 2.4 ' 1996 455 464 919 42,965 2.1 1997 675 2,871 3,546 50,108 7.1 1998 945 3,092 4,037 58,712 6.9 ' 1999 5,790 2,927 8,717 70,853 12.3 2000 1,627 2,942 4,569 69,560 6.6 2001 1,344 1,521 2,865 76,015 3.8 ' (1) General obligation bonds reported in the enterprise funds and special assessment debt with government commitment have been excluded. (2) Excludes bond issuance and other costs. (3) From Table 1. (4) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. C' 0 u fl 257 DESCHUTES COUNTY Demographic Statistics I Last Ten Fiscal Years C Data Sources (1) U.S. Department of Commerce, Bureau of Economic Analysis, May 2001 (2) U.S. Census Bureau (3) Bend-LaPine Administrative School District #1, Redmond School District, Sisters School District and Oregon Department of Education (4) State of Oregon Employment Department (5) Population Research Center, Portland State University, November 2001 (a) Not seasonally adjusted. N/A Not Available 258 (1) (2) (3) (4) ' Fiscal (1) Per Capita Median School Unemployment Year Population Income Age Enrollment Rate 1992 83,955 $ 20,083 NIA 15,025 8.2% ' 1993 87,688 20,710 N/A 15,680 8.7 1994 90,902 21,436 NIA 16,504 7.2 1995 94,869 22,111 N/A 16,869 6.6 ' 1996 98,602 22,802 NIA 17,652 8.5 1997 101,660 23,851 N/A 18,052 8.0 ' 1998 105,731 25,311 N/A 18,125 7.2 1999 110,810 26,077 N/A 18,983 6.4 2000 115,367 (5) N/A 38.3 19,603 5.3 2001 119,950 (5) N/A N/A 19,853 4.8 Data Sources (1) U.S. Department of Commerce, Bureau of Economic Analysis, May 2001 (2) U.S. Census Bureau (3) Bend-LaPine Administrative School District #1, Redmond School District, Sisters School District and Oregon Department of Education (4) State of Oregon Employment Department (5) Population Research Center, Portland State University, November 2001 (a) Not seasonally adjusted. N/A Not Available 258 0 ' DESCHUTES COUNTY ' Property Value, Construction and Bank Deposits Last Ten Fiscal Years C u u r. C Ci ' 259 Property Value (1)* Commercial Residential ' Construction (2) Commercial (2) Fiscal Number Number Bank ' Year Commercial Residential Exemptions Total of Units Value* of Units Value* Deposits (3p 1992 $ 1,123,080 $ 3,669,382 $ 7,332 $ 4,785,130 305 $ 35,877 1,700 $ 137,537 N/A 1993 1,221,803 4,196,596 6,570 5,411,829 381 42,872 1,820 152,706 N/A 1994 1,164,534 4,269,634 6,578 5,427,590 454 67,917 2,095 192,475 N/A 1995 1,955,464 4,683,958 6,717 6,632,705 482 65,296 1,848 175,345 N/A 1996 1,253,884 6,031,463 6,800 7,278,547 472 56,470 1,724 175,092 772,330 ' 1997 1,411,726 6,410,699 7,931 7,814,494 525 74,403 1,870 208,871 794,186 1998 1,571,025 6,859,018 9,138 8,420,905 529 98,054 2,184 278,256 869,776 1999 2,086,862 7,375,535 10,344 9,452,053 564 120,809 2,413 317,253 937,910 2000 2,288,891 7,966,959 11,111 10,244,739 532 96,028 2,474 336,167 987,658 ' 2001 2,533,020 9,495,958 12,958 12,016,020 483 68,873 2,366 342,138 1,068,783 *Amounts expressed in thousands ' (1) Estimated actual value from Table 4 (2) Source: County Community Development Department (3) Source: Oregon Department of Consumer & Business Services ' N/A Not Available C u u r. C Ci ' 259 DESCHUTES COUNTY Table 6 Principal Taxpayers ' June 30, 2001 (amounts expressed in thousands) 2001 Assessed Taxpayer Type of Business Valuation Current Taxes QWEST Corporation Telephone Utility PG & E Gas Transmission NW Electric and Gas Utility PACIFICORP (PP&L) Electric Utility Eagle Crest Inc Resort and Golf Course Cascade Natural Gas Corporation Gas Utility Sunriver Resort Limited Partnership Resort and Golf Course Mt Bachelor Inc Ski Resort Sima Mountain View LLC Retail Shopping Development Bonnett Properties Ltd Real Estate Development Brooks Resources Corporation Real Estate Development Percentage dP Total Assessed Valuation $ 66,003 $ 945 0.72% 85,308 913 0.93 49,123 638 ' 0.53 47,358 454 0.51 24,764 337 0.27 33,735 308 0.37 , 30,370 303 0.33 22,116 290 0.24 , 25,060 278 0.27 23,427 261 0.25 $ 407,264 $ 4,727 4.42°x6 CI' 11 L 260 1 u DESCHUTES COUNTY Miscellaneous Statistics June 30, 2001 n Date of Incorporation 12/13/1916 Form of Government General Rule County ' Number of employees (excluding police and 911): Nonexempt 350 Exempt 313 Area in square miles 3,055 County Seat City of Bend IDeschutes County facilities and services: Miles of roads, paved and unpaved 992 Number of street lights 4 Number of flashing lights 6 Number of signals 1 Culture and Recreation: Fairgrounds 1 Police Protection: Number of stations 4 Number of officers 133 Number of civilian employees Number of patrol units 67 44 Number -of K-9 units 3 Number of law violations: Physical arrests 1,640 Traffic violations: Citations issued 4,104 Warnings issued 3,053 Calls for service 29,404 911 Services: Number of agencies provided dispatching services 16 Number of dispatchers 23 Number of support employees 4 Number of calls: Emergency calls 57,000 Non -emergency calls for law enforcement, fire & EMS 200,000 Police Officer initiated calls 175,000 Solid Waste Facilities: Tons of solid waste received 123,000 Average annual per capita waste generation 1,904 lbs Tons of recyclabies diverted from the landfill 49,900 I 261 �I DESCHUTES COUNTY Miscellaneous Statistics , June 30, 2001 C Facilities and services not included in the primary government: Education: Facilities and services not included in the reporting entity: Number of elementary schools 21 ' Number of elementary school instructors 399.5 Number of secondary schools 17 Number of secondary school instructors 521.4 Colleges 1 , School districts 3 Educational service districts 1 CIS r CSI 262 1 Facilities and services not included in the reporting entity: Hospitals: Number of hospitals 2 ' Number of patient beds 211 Recreation: Number of golf courses 25 Number of public library branches 4 , Airports: Number of airports 1 Number of air carriers 2 , CIS r CSI 262 1 DESCHUTES COUNTY Historic Harvested Acreage and Gross Farm Sales Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Harvested $ 24,799 Year Acreage Crop Sales 20,486 27,342 1992 27,190 $ 6,560 1993 23,665 6,481 1994 22,790 6,856 1995 32,667 9,228 1996 30,534 11,553 1997 25,038 10,280 1998 25,306 13,389 1999 25,410 9,837 2000 23,723 9,272 2001 N/A N/A 263 Gross Farm Sales Animal Products Sales Total Gross Farm Sales $ 24,799 $ 31,359 21,379 27,860 20,486 27,342 18,310 27,538 13,527 25,080 13,957 24,237 14,434 27,823 11,878 21,715 12,821 22,093 N/A NIA DESCHUTES COUNTY Building Permits (i) Last Ten Fiscal Years Source: County Community Development Department (1) City of Sisters excluded. (2) New single family units include manufactured homes. (3) Multi -family units defined as the whole structure, not units within the structure. 264 New Single Family Units (2) New Multi -Family Units (3) Fiscal Year Number Valuation Number Valuation Total Valuation 1992 1,629 $ 124,016,825 71 $ 13,520,519 $137,537,344 1993 1,762 139,431,332 58 13,274,716 152,706,048 1994 1,980 166,064,092 115 26,410,704 192,474,796 1995 1,782 160,528,621 66 14,816,048 175,344,669 1996 1,651 159,861,673 73 15,230,024 175,091,697 1997 1,790 192,535,055 80 16,336,170 208,871,225 1998 2,086 251,088,294 98 27,168,414 278,256,708 1999 2,309 295,723,322 104 21,529,180 317,252,502 2000 2,379 315,263,097 95 20,903,477 336,166,574 2001 2,235 310,861,713 131 31,275,937 342,137,650 Source: County Community Development Department (1) City of Sisters excluded. (2) New single family units include manufactured homes. (3) Multi -family units defined as the whole structure, not units within the structure. 264 u n 7 u r REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS I REQUIRED BY STATUTES C u u f r C 0 I I 0 11 11 I G 0 C u u u CERTIFIED PUBLIC ACCOUNTANTS REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE COUNTY'S COMPLIANCE AND CERTAIN ITEMS BASED ON AN AUDIT OF GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH OREGON AUDITING STANDARDS To the Board of County Commissioners Deschutes County, Oregon We have audited the accompanying general purpose financial statements of Deschutes County, Oregon as of June 30, 2001, and for the year ended and have issued our report thereon dated November 9, 2001. We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minimum Standards for Audits of Oregon Municipal Corporations, prescribed by the Secretary of State, and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. Compliance with laws, regulations, contracts and grants applicable to Deschutes County, Oregon is the responsibility of the County's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the County's compliance with certain provisions of laws, regulations, contracts and grants. However, our objective was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. Certain areas covered included but were not limited to the following: Accounting and Internal Control Structure - Our report on the accounting and internal control structure is presented separately under this cover. Programs Funded from Outside Sources - Reports related to such programs are presented separately under this cover. Financial Reporting Requirements - Whether financial reports and related data filed with other governmental agencies in conjunction with programs funded wholly or partially by such agencies were in agreement with or supported by the accounting records. Compliance with Legal or Other Requirements - Collateral - Pertaining to the amount and adequacy of collateral pledged by depositories to secure the deposit of public funds Indebtedness - Relating to debt, if any, and the limitation on the debt amount, liquidation of debt within the prescribed period of time, and compliance with provisions of indentures or agreements, including restrictions on the use of moneys available to retire indebtedness A member of Moores Rowland International 267 an association of independent accounting firms throughout the world REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE COUNTY'S COMPLIANCE AND CERTAIN ITEMS BASED ON AN AUDIT OF GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH OREGON AUDITING STANDARDS, continued Budget - Relating to the preparation, adoption and execution of the annual budget for the current fiscal year and the preparation and adoption of the budget for the next succeeding fiscal year Insurance - Relating to insurance and fidelity bond coverage Investments - Pertaining to the investment of public funds Public Contracts and Purchasing - Pertaining to (as contained in ORS Chapter 279) the awarding of public contracts and the construction of public improvements The results of our tests indicate that, with respect to the items tested, Deschutes County, Oregon complied, in all material respects, except for the following: Deficit fund balances for four funds as disclosed in Note 2 to the County's general purpose financial statements. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied, in all material respects, with those provisions. This report is intended solely for the information of management, the Board of County Commissioners and the Secretary of State, Division of Audits, of the State of Oregon and should not be used for any other purpose. However, this report is a matter of public record and its distribution not limited. November 9, 2001 For Moss Adams LLP Certified Public Accountants 268 I Moss -ADAMS LLP f� 0 r CERTIFIED PLITBLIC ACCOUNTANTS REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE COUNTY'S COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ' To the Board of County Commissioners Deschutes County, Oregon ' We have audited the financial statements of Deschutes County, Oregon as of and for the year ended June 30, 2001, and have issued our report thereon dated November 9, 2001. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards ' applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. ' Compliance As part of obtaining reasonable assurance about whether Deschutes County, Oregon general purpose financial statements are free of material misstatement, we performed tests of its compliance with certain ' provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting ' In planning and performing our audit, we considered Deschutes County, Oregon's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control ' over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. ' We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. This report is intended solely for the information of management, Deschutes County Board of ' Commissioners, Oregon Secretary of State Division of Audits, and federal awarding agencies and pass- through entities and is not intended to be and should not be used and should not be used by anyone other than these specified parties. November 9, 2001 For Moss Adams LLP ' Certified Public Accountants A member of Moores Rowland International ' an association of independent 26)9 accounting firms throughout ri ie worid MOSS ADAMS LLP �1 t rCERTIFIED PUBLIC; ACCOUNTANTS ' REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE COUNTY'S ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To the Board of County Commissioners Deschutes County, Oregon Compliance We have audited the compliance of Deschutes County, Oregon with the types of compliance requirements described in the "U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement" that are applicable to each of its major federal programs for the year ended June 30, 2001. Deschutes County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, ' regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Deschutes County, Oregon's management. Our responsibility is to express an opinion on Deschutes County, Oregon's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, "Audits of States, Local Governments, and Nonprofit Organizations." Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect ' on a major federal program occurred. An audit includes examining, on a test basis, evidence about Deschutes County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our ' opinion. Our audit does not provide a legal determination on Deschutes County, Oregon's compliance with those requirements. In our opinion, Deschutes County, Oregon complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2001. Internal Control Over Compliance The management of Deschutes County, Oregon is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Deschutes County, Oregon's internal control over compliance with requirements that could have a direct and material effect on a major ' federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. A member of Moores Bowland International an association of ndependent 270 accounting firms throughout the .vond REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON , THE COUNTY'S ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133, continued ' Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. This report is intended solely for the information of management, Deschutes County Board of Commissioners, Oregon Secretary of State Division of Audits, and federal awarding agencies and pass- , through entities and is not intended to be and should not be used by anyone other than these specified parties. November 9, 2001 iu'fj A ztc-"� For Moss Adams LLP Certified Public Accountants i 7 { f r C 271 1 ' Section H - Financial Statement Findings No matters were reported. ' Section III - Federal Award Findings and Questioned Costs No matters were reported. ' 272 DESCHUTES COUNTY ' SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2001 Section I - Summary of Auditor's Results ' Financial Statements Type of auditor's report issued: Unqualified ' Internal control over financial reporting: • Material weakness(es) identified? yes X no ' • Reportable condition(s) identified that are not considered to be material weaknesses? yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards ' Internal control over major programs: • Material weakness(es) identified? yes X no • Reportable condition(s) identified ' that are not considered to be material weaknesses? yes X none reported Type of auditor's report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance ' with section 510(a) of Circular A-133? yes X no Identification of major programs: ' CFDA Number(s) Name of Federal Program or Cluster 10.665 Schools and Roads Grants to States 14.228 Community Development Block Grant / State's Program ' 66.807 Superfund Innovative Technology Evaluation Program ' Dollar threshold used to distinguish between type A and type B programs: $ 300,000 ' Auditee qualified as low-risk auditee? X yes no ' Section H - Financial Statement Findings No matters were reported. ' Section III - Federal Award Findings and Questioned Costs No matters were reported. ' 272