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Home My WebLink AboutFY 2003 Comprehensive Annual Financial Report0 DESCHUTES COUNTY, OREGON For the Fiscal Year Ended June 30, 2003 1� L DESCHUTES COUNTY, OREGON 1130 NW Harriman Bend, OR 97701 For the Fiscal Year Ended June 30, 2003 Prepared by: Deschutes County Finance Department Marty Wynne Finance Director Jeanine Faria, CPA Accounting Manager DESCHUTES COUNTY, OREGON TABLE OF CONTENTS June 30, 2003 Page INTRODUCTORY SECTION Letter of Transmittal iii -viii Principal County Officials ix Organizational Chart x Certificate of achievement xi FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 3-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-16 BASIC FINANCIAL STATEMENTS Government -wide Financial Statements Statements of Net Assets 19 Statement of Activities 20 Fund Financial Statements: Governmental Funds Balance Sheet - Governmental Funds 21 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 22 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 23 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Government Funds to the Statement of Activities 24 Fund Financial Statements: Proprietary Funds Statement of Net Assets 25 Statement of Revenues, Expenses and Changes in Fund Net Assets 26 Statement of Cash Flows 27 Statement of Fiduciary Assets and Liabilities 28 Notes to Financial Statements 29-55 Required Supplemental Information Schedules of Budgeted and Actual Transaction (Budgetary Basis) General Fund 59-61 Sheriff's Fund 62 Mental Health Fund 63 TABLE OF CONTENTS - CONTINUED Page Road Fund 64 Project Development Fund 65 Combining and Individual Fund Statements and Schedules Combining Nonmajor Governmental Funds 71 Combining Balance Sheet: Nonmajor Governmental Funds 72-82 Nonmajor Special Revenue Funds 112 Nonmajor Debt Service Funds 83-84 Nonmajor Capital Projects Funds 85 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances: 114 Nonmajor Governmental Funds 86 Nonmajor Special Revenue Funds 87-100 Nonmajor Debt Service Funds 101-104 Nonmajor Capital Projects Funds 105-107 Combining Proprietary Funds Combining Statement of Net Assets Solid Waste Funds 111 Fair & Expo Center Funds 112 Nonmajor Internal Service Funds 113 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets 126 Solid Waste Funds 114 Fair & Expo Center Funds 115 Nonmajor Internal Service Funds 116 Combining Statement of Cash Flows Solid Waste Funds 117 Fair & Expo Center 118 Nonmajor Internal Service Funds 119 Budgetary Comparison Schedules: Schedules of Revenues, Expenditures/Expenses and Changes in Fund Balance — Budget and Actual: Business Loan Fund 123 Community Development Block Grant 124 Grant Projects 125 Justice Court 126 La Pine Industrial 127 0 C TABLE OF CONTENTS - CONTINUED Page Park Acquisition and Development 128 PERS Reserve 129 County School Fund 130 Special Transportation Fund 131 Taylor Grazing 132 Transient Room Tax 133 Video Lottery 134 Welcome Center 135 Industrial Development 136 Land Sales Maintenance 137 Liquor Enforcement 138 Victims' Assistance 139 Law Library 140 County Clerk Records 141 Commission on Children and Families 142 Public Safety Reserve Community Justice — Juvenile 143 144 Sheriff's Asset Forfeiture 145 Coles Asset Forfeiture Central Oregon Drug Enforcement 146 147 Court Facilities 148 Deschutes County Communication System Regional Correctional Facility 149 150 Sheriff's Capital Reserve 151 Health Healthystart 152 153 ABHA Accountable Behavioral Health Alliance 154 OHP — Chemical Dependency 155 Public Land Corner Preservation 156 Code Abatement 157 Community Development 158 CDD-TDC 159 Community Development Reserve 160 CDD Building Reserve Program 161 CDD Electrical Program Reserve 162 GIS Dedicated Fund 163 Weed Abatement 164 Federal Forest Title III 165 Road Building and Equipment 166 Road Improvement Reserve 167 C TABLE OF CONTENTS - CONTINUED Page Vehicle Maintenance and Reserve 168 Dog Control 169 Adult Parole & Probation 170 Jefferson Adult Parole & Probation 171 Dechutes County 911 172 911 CSD —Equipment Reserve 173 Extension/4-11 174 Black Butte Ranch County Service District 175 Sunriver Service District — General Fund 176 Sunriver Service District — Reserve Fund 177 1992 Series Note B 178 1996 Series LTD Tax Improvement 179 2000 Series LTD Tax Improvement 180 LID 2003 181 CDD Building 1996 COPs 182 Full Faith and Credit, 2003 183 HHS / BJCC 1998 COPs 184 Government Center COPs 185 Public Safety 1992/1993/1996/1998/2002 General Obligations Bond Debt Service 186 Redmond Building 1994 COPs 187 PERS, Series 2002 Debt Service 188 Welcome Center 1988/1998 COPs 189 Bend Library CSD Debt Service 190 Redmond Library CSD Debt Service 191 Sunriver Library CSD Debt Service 192 New Neighborhood 193 Local Improvement District 194 HHS/ BJCC Construction 195 General County Projects 196 County/State Building 197 La Pine Building Purchase/Remodel 198 Remodel Projects Fund 199 Warehouse/Archive/IT Facility 200 Property Acquisition/Miscellaneous 201 Extension/4-11 CSD Construction Fund 202 Combined Solid Waste Funds 203 Solid Waste Operations 204 Landfill Closure 205 Landfill Post Closure 206 Solid Waste Capital Projects 207 I 11 TABLE OF CONTENTS - CONTINUED Page Solid Waste Equipment Reserve 208 Environmental Remediation 209 SW Recycling Center 210 Combined Fair and Expo Center Funds 211 Fair and Expo Center 212 Fairgrounds Construction Fund 213 Fairgrounds Debt Service Fund 214 Fair and Expo Center Reserve 215 Annual County Fair 216 Building Services 217 Finance 218 Legal 219 Personnel 220 Information Technology IT Reserve 221 222 Insurance 223 Health Benefits Trust Justice Center Services 224 225 HMH Support 226 Capital Assets Used in the Operation of Governmental Funds Schedule by Source 229 Schedule by Function and Activity 230 Schedule of Changes by Function and Activity 231 Other Financial Schedules Schedule of Receipts and Disbursements of County Agency Funds 235 Schedule of Property Taxes Transactions — All County Taxes 236 Statistical Section Government -wide Expenses by Function 239 Government -wide Revenues 240 General Governmental Expenditures by Function — Last Ten Fiscal Years 241 General Governmental Revenues by Source — Last Ten Fiscal Years 242 Property Tax Levies and Collections — Last Ten Fiscal Years 243 Assessed and Estimated Actual Value of Property - Last Ten Fiscal Years 244 Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years 245 Principal Taxpayers 246 Special Assessment Billings and Collections — Last Ten Fiscal Years 247 Computation of Legal Debt Margin 248 11 TABLE OF CONTENTS - CONTINUED Page Ratio of Net General Obligation Bonded Debt to assessed volume and net general obligation bonded debt per capita 249 Ratio of Annual Debt Service Expenditures For General Obligation Bonded Debt to Total General Governmental Expenditures — Last Ten Fiscal Years 250 Computation of Direct and Overlapping Bonded Debt — General Obligation Bonds 251 Demographic Statistics 252 Property Value, Construction and Bank Deposits 253 Historic Harvested Acreage and Gross Farm Sales 254 Building Permits — Last Ten Fiscal Years 255 Miscellaneous Statistics 256-257 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 Financial Statements Performed in Accordance with Oregon Auditing Standards 261-262 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 263 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-133 264-265 Schedule of Findings and Questioned Costs 266 Schedule of Expenditures of Federal Awards 267-268 I G C I I C1 C I I 11 0 0 I I !J rd INTRODUCTORY SECTION This page intentionally left blank. C 0 f! 0 1 C C R ES C �2 Ij -� Deschutes County Finance Department ED) AA&AiA 1340 N.W. Wall • Bend, Oregon 97701 (541) 388-6559 FAX (541) 330-5525 Marty Wynne, Finance Director and Treasurer October 10, 2003 To the Board of County Commissioners and the citizens of Deschutes County, Oregon: State law requires that all general-purpose local governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles and audited in accordance with generally accepted auditing standards by a firm of certified public accountants licensed to perform audits of a municipal corporation. Pursuant to that requirement, we hereby issue the comprehensive annual financial report of Deschutes County for the fiscal year ended June 30, 2003. This report consists of management's representations concerning the finances of Deschutes County. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of Deschutes County has established a comprehensive internal control framework that is designed both to protect the County's assets from loss, theft or misuse and to compile sufficient reliable information for the preparation of Deschutes County's financial statements in accordance with GAAP. Because the cost of internal controls should not outweigh their benefits, Deschutes County's comprehensive framework on internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. Deschutes County's financial statements have been audited by Moss Adams, LLP, a firm of certified public accountants licensed to perform audits of a municipal corporation. The goal of the independent audit was to provide reasonable assurance that the financial statements of Deschutes County for the fiscal year ended June 30, 2003, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was reasonable basis for rendering an unqualified opinion that Deschutes County's financial statements for the fiscal year ended June 30, 2003, are fairly presented in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report. iii Quality Services Performed with Pride The independent audit of the financial statements of Deschutes County was part of a broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These separately issued reports have been included in this comprehensive annual financial report. Generally accepted accounting principles require that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of a Management Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. Deschutes County's MD&A can be found immediately following the report of the independent auditor. Profile of the Government 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, who are 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 of the County 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. Beginning in the 1990's and continuing to the present, Deschutes County has experienced the most rapid growth of any county in the state. This growth is believed to be largely due to the area's invigorating climate and year-round recreation activities. The population grew at a rate of 73% during that time period and today is approximately 130,000. Recreational activities include downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, rock -climbing, mountain 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, WinterFest, Sunriver Sunfest, Pacific Northwest Amateur Golf Tournament, and the Cascade Cycling Classic. The financial reporting entity, Deschutes County, includes all funds of Deschutes County, as well as all of its component units. Component units are legally separate entities for which Deschutes County is financially accountable. The County provides a full range 1V J 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 landfill and a fair and expo center. Blended component units, although legally separate entities, are, in substance, part ' of Deschutes County's operations and are included as part of Deschutes County. Accordingly, the Deschutes County 911, Deschutes County Extension/4-H, Black Butte Ranch and Sunriver Service District are reported as Special Revenue Funds of Deschutes County. Bend Library CSD, Redmond Library CSD and Sunriver Library CSD are reported as Debt Service Funds of Deschutes County. C P I I H i C 0 u The annual budget serves as the foundation for Deschutes County's financial planning and control. Requested budgets are submitted from each fund, department and component unit county service district to the County's Budget Officer approximately three months prior to the beginning of the fiscal year. The Budget Officer submits a proposed budget to the Budget Committee based on these requested budgets approximately two months prior to the beginning of the fiscal year. The County is required to announce in advance and hold public hearings on the proposed budget and to adopt the budget by no later than June 30, the close of Deschutes County's fiscal year. The appropriated budget is prepared by fund, department and category (level of control). All transfers of appropriation between categories require approval by the Board of County Commissioners. Budget -to - actual comparisons are provided in this report for each individual governmental and proprietary fund for which an appropriated annual budget has been adopted. For the General Fund and the major governmental funds, this comparison is presented beginning on page 59 as part of the basic financial statements for the governmental funds. All other funds are presented in a subsection of this report, which starts on page 123. Factors Affecting Financial Condition Local economy. In fiscal year 2002-2003 the County's taxable assessed value increased by approximately $752 million to a total of $10.4 billion. Formerly, 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. 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. Tourism in Deschutes County contributes to the diversified economy due to the abundance of year-round recreational activities. The County is home to a major medical center, designated as a level II trauma center, with more than 200 physicians on staff. LonL-term financial planning. In January 2002, the County entered into an intergovernmental agreement with Polk, Tillamook and Jackson counties to purchase and modify a comprehensive Assessment and Taxation software system. The conversion portion is completed and the new system was used to prepare the County's property tax v statements for the 03-04 tax year. The development and implementation of other elements will take approximately two years. The County's Information Technology Department continues to develop and enhance systems allowing Deschutes County residents to access government services, transactions and information via the Internet. An outcome of a comprehensive facilities study was a plan to meet the County's needs for the next 20 years. Several major construction/remodeling projects were identified and started in FY 02-03. Construction on a new 85,000 square foot Class A office building, which will house most of the County's administrative offices, is scheduled for occupancy Spring 2004. In addition to consolidating the location of these activities, which will prove to be of benefit to the citizens, the County will lease 40,000 square feet of the building to the State of Oregon on a 10 year lease, with a 10 year renewal term. In addition to this new facility, the County is remodeling existing buildings for use by the state court, district attorney, sheriff, community development, and other departments. The County is upgrading its solid waste facility with a state of the art re -cycling center. These projects were funded with a $32 million Full Faith & Credit bond issued in May 2003. The debt will be repaid from rental charges to the State, internal rent charges to County departments occupying the buildings and from resources in the Project Development Fund and General County Projects Fund. To take advantage of interest rates at historic lows, in September 2002 the County refinanced $30,685,000 of its general obligation bonds which were issued to build the Fair & Expo Center and the Public Safety campus. This advanced refunding resulted in a reduction of debt service payments in excess of $1.7 million over the next fourteen years. 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 confronted this issue in a comprehensive manner, including purchasing a 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. In 1999, the County embarked on a program to sell its under-utilized real property. The proceeds from such activities are 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. As a result of this program, the County's reserves for future capital development have increased by $1,155,199, a 32% increase, over the prior year. Vi C I I u i n 0 fl G 0 0 I I u u 1_J J Cash management policies and practices. During the year, the County's unrestricted cash balances were invested in accordance with the County's investment policy as authorized by the Board of County Commissioners and the Deschutes County Investment Advisory Committee. The primary objective of investing, as stated in the investment policy, is the preservation of capital. The County Treasurer invests 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. 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 include bank certificates of deposit, federal agency instruments, commercial paper, and the Oregon Local Government Investment Pool. • Maturity ranges: 3 months —18 months Average maturity: 12 months Average yield: 1.58% 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 benefits and limits its exposure with a stop- loss policy. For medical/dental insurance risk, the Employee Benefits Advisory Committee plays an active role in minimizing the costs of losses to the County. Pension and other post -employment benefits. Deschutes County provides retirement benefits for those employees meeting the qualifications of the Oregon Public Employee Retirement System (OPERS). OPERS is an agent multiple -employer defined benefit public employee pension plan. In addition to the pension benefits, the County contributes to the premium for health/dental/vision insurance for qualifying retirees, until the time such employees are eligible to participate in Medicare. Awards and Acknowledgements The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the County for its comprehensive annual financial report for the year ended June 30, 2002. This was the second consecutive year that the County had submitted its report for consideration of the award. In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of vu Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. 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 for their interest and support in planning and conducting the operations of the County in a responsible and progressive manner. Respectfully submitted, Mike Maier Administrative Services Director Vlll Marty Wynne Finance Director DESCHUTES COUNTY, OREGON COUNTY OFFICIALS JUNE 30, 2003 ELECTED OFFICIALS COUNTY COMMISSIONERS Mike Daly Tom DeWolf Dennis Luke ASSESSOR Scot Langton SHERIFF Les Stiles COUNTY CLERK Nancy Blankenship DISTRICT ATTORNEY Mike Dugan TREASURER Marty Wynne SURVEYOR Jeff Kern APPOINTED OFFICIALS Administrative Services Director Mike Maier County Counsel Rick Isham Finance Director Marty Wynne Internal Auditor David Givans Administrative Building 1130 NW Harriman Bend OR 97701 ix _Board of County Commissioners - Elected - Dennis R. Luke Dog Control Board Tom DeWolf Public Contracting \' ofsu evisors Michael V. Daly _Review Board ---------- --------------- ------------ Sheriff s Office County Sheriff T.Assistance ttorney Counri Assessor County Clerk County Treasurer County Surveyor Justice Courts - Elected - ed - - Elected - - Elected - - Elected - Legal Counsel -Elected - -Elected - Les Stiles ugan Scot Langton Nancy Blankenship Marty Wynne Jeff Kern To Be Filled Administrative Manager Undershen ourt Assessment Elections Plats & Maps Larry Blantonon Investments P Special Services ComerPreservauon Appraisals Document Tax Distribution Auto! Court Recordings Communicationon Patrol Services Cartography Property Tax Investigative s, Appeals Adult Corrections Services nce (Adult Jail) Emergency Services Solid Waste Juvenile Community Road Timm Schimke justice Jenny Scanlon Torn Blust Adult Parole &Probation Community Development Administrative Services Deschutes CountyHealth Services Mental Health ion on Leval Counsel Becky Jackson George Read Mike Maier Fair Board Dan Peddycord Services en & r�F, Mack PrTiod k Recycling Services Administrative Road Maintenance &Development Administrative Building Fairgrounds & Healthy Start Gary Smithlies hnson County Legal Services Services Building Services Expo Center WIC Services Dan Despotopulos —Women, Adult Treatmem Landfill & Meet &Equipment Land Use Risk Mana ement Infants & Children Services Prevention Services Transfer Based Semi tS' _ Based Services Maintenance Field Services Planning Public Information Annual County Fair � Matemat Child Child & Family Community Mental Commitment Stations Health Programs Ptah Hearings Day Reporting Resource Center Noxious Weed Center Environmental Finance, Tax, Auditing & Budget Services Clinic Services Developmentally P Y Commmary, Grants Programs Control Programs Health — Information Technologies Disabled Services Health Education Restorative Work LocalRoad Code Enforcement Property Management Immunizations Quality Management Service Programs Improvement Districts Veterans' Services Communicable &Plannin g Disease Control Personnel Community July 2003 Law Cbronic Disease Support Library Prevention Programs M = = = = = = = M 0 Certificate of Achievement for Excellence in Financial 1 Reporting Presented to 1 Deschutes County, Oregon 1 For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2002 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. 1 �`� OF OFFj STATES AND ro CAM COMPATION President SQA tancAca Executive Director This page intentionally left blank. xii r. 0 0 n 0 0 u ',1 7 J u FINANCIAL SECTION This page intentionally left blank. 0 D L J MOSS -ADAMS CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT Board of Commissioners Deschutes County, Oregon We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and remaining fund information of Deschutes County, Oregon as of and for the year ended June 30, 2003, which collectively comprise the County's basic financial statements as listed in the table of contents. These financial statements are the responsibility of Deschutes County, Oregon's management. Our responsibility is to express an opinion on these 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 financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, the aggregate discretely presented component units and the remaining fund information of Deschutes County, Oregon, as of June 30, 2003, and the respective changes in financial position and cash flows, for the year then ended in conformity with accounting principles generally accepted in the United States of America. As described in Note 1, the County has implemented a new financial reporting model, as required by the provisions of GASB Statement No. 34, Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments, as of June 30, 2003. The management's discussion and analysis and budgetary comparison information on pages 5 through 16 and 123 through 226, are not a required part of the basic financial statements but are supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and express no opinion on it. n''5 t dcpe_ C In accordance with Government Auditing Standards, we have also 'issued our report dated � p October 10, 2003, on our consideration of the Deschutes County, 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 the report in considering the results of our audit. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Deschutes County, Oregon's, basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, 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, and statistical tables are presented for purposes of additional analysis and are not a required part of the basic financial statements. The introductory section, combining and individual nonmajor Rind financial statements and schedule of expenditures of federal awards have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a 0 whole. The statistical tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. 4Fr Moss Adams LLP gene, Oregon October 10, 2003 L G 1� 0 Management's Discussion and Analysis As management of Deschutes County, we offer readers of Deschutes County's financial statements this narrative overview and analysis of the financial activities of Deschutes County for the fiscal year ended June 30, 2003. We encourage readers to consider this information in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages iii -viii of this report. Financial Highlights • The assets of Deschutes County exceeded its liabilities at June 30, 2003 by $49,794,000. Of this amount, $4,001,000 is unrestricted • Total net assets increased by $12,282,000 • As of June 30, 2003, Deschutes County's governmental funds reported combined ending fund balances of $56,013,000 • As of June 30, 2003, the unreserved fund balance in the General Fund was $4,750,000, or 52% of total General Fund FY 02-03 expenditures • Deschutes County's total debt increased by $32,456,000, or 33%, during the fiscal year ended June 30, 2003. This increase is largely due to the issuance of $32 million Full Faith and Credit borrowing, used to construct and remodel several buildings. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to Deschutes County's basic financial statements. These basic financial statements comprise three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide financial statements. The government -wide financial statements are designed to provide readers with a broad overview of Deschutes County's finances, in a manner similar to a private -sector business. The Statement of Net Assets presents information on all of Deschutes County's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of Deschutes County is improving or deteriorating. 5 1 C' The Statement of Activities presents information showing how Deschutes County's net assets changed during the fiscal year ended June 30, 2003. Changes in net assets are reported when the underlying event giving rise to the change occurs, regardless of the timing of the related cash, or other financial assets, flows. Thus, revenues and expenses are reported in this statement for some items, for example, property taxes and accrued vacation, that will result in cash flows in future fiscal periods. Each of these government -wide financial statements, Statement of Net Assets and Statement of Activities, distinguish functions of Deschutes County that are supported primarily by taxes and inter -governmental revenues (governmental activities) from other functions that are intended to recover all, or a significant portion of, their costs through user fees and charges (business -type activities). The governmental activities of Deschutes County include general government, general services, public protection, County roads, health and welfare, and education. The business -type activities of Deschutes County include Solid Waste operations and the Deschutes County Fair & Expo Center. The government -wide financial statements include seven county service districts: Deschutes County 911 CSD, Extension/4-H CSD, Black Butte Ranch CSD, Sunriver Service District, Bend Library CSD, Redmond Library CSD and Sunriver Library CSD. These entities are legally separate but are included as blended component units based on the criteria described in the Notes to Financial Statements (Note 1 — Summary of Significant Account Policies). The government -wide financial statements can be found on pages 19-20 of this report Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Deschutes County, like other state and local government entities, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Each of the funds of Deschutes County is classified in one of three categories: governmental funds, proprietary funds and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and ouflows ofspendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government - wide financial statements. By doing so, readers may better understand the long-term impact of the government's near term financing decisions. A reconciliation from the Governmental Funds Balance Sheet to the Government -wide Statement of Net Assets and a reconciliation from the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government -wide Statement of Activities have been included in this report. Deschutes County reported activity in 84 individual governmental funds during the fiscal year ended June 30, 2003. Information is presented separately in the governmental funds Balance Sheet and in the governmental fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund and the County's major funds (Sheriff's Office, Mental Health, Road and Project Development Funds). Data from all other governmental funds are combined into a single, aggregated presentation. Individual data for each of these non -major governmental funds is provided in the form of combining statements in the "Other Supplementary Data" section of this report and in the budget to actual comparison schedules. ' Deschutes County adopts an annual budget for each of its funds. A budgetary comparison statement has been provided for each of these funds to demonstrate compliance with the annual budget. The Basic Governmental Fund Financial Statements can be found on pages 21-24 of this report. Proprietary funds. Deschutes County maintains two different types of proprietary funds. Enterprise funds are used to report the same functions as business -type activities in the government -wide financial statements. Deschutes County uses enterprise funds to account for its Solid Waste and Fair and & Expo Center operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among Deschutes County's various functions. Deschutes County uses internal service funds to account for its building services, finance, legal, personnel, information technology and insurance services. Because these services predominately benefit governmental rather than business -type functions, they have been included within governmental activities in the government -wide financial statements. Proprietary funds financial statements provide similar, but more detailed, information as the government -wide financial statements. The proprietary fund financial statements provide information separately for the Solid Waste and the Fair & Expo Center operations, both of which are considered to be major funds of Deschutes County. The internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Individual fund data for the internal service funds is provided in the form of combining statements in the "Supplementary Data" section of this report and in the budget to actual comparison schedules. The Basic Proprietary Funds Financial Statements can be found on pages 25-27 of this report. �I Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support Deschutes County's own programs. The Basic Fiduciary Funds Statement of Assets and Liabilities can be found of page 28 of this report. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 29-55 of this report. Other information. In addition to the basis financial statements and accompanying notes, this report also presents certain required supplementary information concerning Deschutes County's progress in funding its obligation to provide pension benefits to its employees. Required supplementary information can be found on page 49 of this report. The combining statements referred to above in connection with non -major governmental funds and internal service funds are presented in the "Other Supplementary Data" section of this report. Government -wide Financial Analysis Net assets, at a specific point in time, serve as a useful indicator of an entity's financial position. In the case of Deschutes County, assets exceed liabilities by $49,794,000 at June 30, 2003. Nearly fifty-one percent of Deschutes County's net assets represent its investment in capital assets (land, infrastructure, buildings, and equipment) less the related outstanding debt issued to acquire those capital assets. Deschutes County uses these capital assets to provide services to citizens and these net assets are not available for future spending. Although Deschutes County's investment in its capital assets is reported net of related debt, the resources needed to repay this debt must be provided from other sources, as the capital assets will not be liquidated to service the debt. Forty-one percent of Deschutes County's net assets are restricted for use in its long-term capital projects and debt service requirements. C [i n G 0 u u DESCHUTES COUNTY'S Net Assets Governmental activities Business -type activities Total 2003 2002 2003 2002 2003 2002 Current and other assets 72,894,260 47,757,183 20,969,925 9,781,960 93,864,185 57,539,143 Capital assets 53,279,534 44,933,087 33,400,687 33,334,290 86,680,221 78,267,377 Total assets 126,173,794 92,690,270 54,370,612 43,116,250 180,544,406 135,806,520 Long-term liabilities outstanding 73,844,953 48,017,214 40,305,179 33,575,493 114,150,132 81,592,707 Other liabilities 14,981,839 15,148,732 1,618,759 1,553,103 16,600,598 16,701,836 Total liabilities 88,826,792 63,165,947 41,923,938 35,128,596 130,750,730 98,294,543 Net assets: Invested in capital assets, net of related debt 16,778,521 11,332,492 8,403,452 8,726,840 25,181,973 20,059,332 Restricted 14,649,031 12,246,888 5,961,301 - 20,610,332 12,246,888 Unrestricted 5,919,450 5,944,945 (1,918,079) (739,186) 4,001,371 5,205,759 Total net assets 37,347,002 29,524,324 12,446,674 7,987,654 49,793,676 37,511,978 The remaining eight percent, $4,001,000, of Deschutes County's net assets may be used to meet the County's on-going obligations to citizens and creditors. As of June 30, 2003, Deschutes County reports positive balances in all three categories of net assets (capital assets net of debt, restricted and unrestricted) for the government as a whole and for the governmental activities. The unrestricted assets of the business -type activities are negative. This is due primarily to the future amounts due related to the closure and post -closure of the Solid Waste Sanitary Landfill. Deschutes County's net assets increased by $12.3 million during the year ended June 30, 2003. $2 million of this is due to the sale of the site of the former County fairgrounds. Governmental activities. Governmental activities increased Deschutes County's net assets by $7,823,000 during the fiscal year ended June 30, 2003, accounting for 64 percent of the total growth in the net assets of Deschutes County. Key elements of this increase are as follows: • Property taxes increased by $4.3 million (17%) over the prior year. This increase is due to the increase in the assessed valuation of property in Deschutes County and to the establishment of a new taxing district, Sunriver Service District. Due to decreases in the amount of State funding for the County's health and welfare and public protection programs, expenses of these programs declined over the prior year. DESCHUTES COUNTY'S Changes in Net Assets 10 Governmental activities Business -type activities Total 2003 2002 2003 2002 2003 2002 Program revenues: Charges for services 16,864,136 15,889,844 7,569,111 6,827,374 24,433,248 22,717,218 Grants and contributions 38,112,146 33,865,909 198,611 214,242 38,310,757 34,080,151 General revenues: Property taxes 29,681,061 25,372,162 1,952,415 1,888,229 31,633,475 27,260,391 Othertaxes 2,967,211 3,022,481 - 2,967,211 3,022,481 Grants and contributions 1,106,469 7,072,108 1,106,469 7,072,108 Other 1,415,598 3,570,558 2,672,479 554,696 4,088,077 4,125,254 Total revenues 90,146,621 88,793,062 12,392,616 9,484,541 102,539,237 98,277,603 Expenses: General government 772,422 675,572 - - 772,422 675,572 General services 18,014,509 21,489,102 18,014,509 21,489,102 Public protection 29,938,540 26,142,600 29,938,540 26,142,600 County roads 9,220,189 9,847,427 - 9,220,189 9,847,427 Health and welfare 20,226,318 22,058,723 - 20,226,318 22,058,723 Education 1,106,637 1,113,090 - 1,106,637 1,113,090 Interest on long-term debt 2,648,585 2,228,286 - - 2,648,585 2,228,286 Solid waste - - 3,916,291 4,328,962 3,916,291 4,328,962 Fair& expo center - - 4,414,045 4,180,121 4,414,045 4,180,121 Total expenses 81,927,201 83,554,800 8,330,336 8,509,083 90,257,537 92,063,883 Increase in net assets before transfers 8,219,420 5,238,262 4,062,279 975,458 12,281,700 6,213,720 Transfers (396,742) (237,406) 396,742 237,406 - - Change in net assets 7,822,678 5,000,856 4,459,021 1,212,864 12,281,699 6,213,720 Net assets, beginning 29,524,324 24,523,468 7,987,653 6,774,789 37,511,977 31,298,257 Net assets, ending 37,347,002 29,524,324 12,446,674 7,987,653 49,793,676 37,511,977 10 Expenses and Program Revenues - Governmental Activities 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 General General services Public protection County roads Health and Education Interest on long - government welfare term debt Revenues by Source - Governmental Activities Othertaxes 3% Grants and contributions not restricted to spedfic Charges for services programs 19% 1% ��r��t�er Property taxes 2% 33% Capital grants and contributions Operating grants and 2% contributions 40% 11 Business -type activities. Business type activities increased Deschutes County's net assets by $4,459,000, accounting for thirty-six percent of the total growth in the County's net assets. Key elements of this increase are as follows. • Solid Waste — an increase in the total capacity of the County's landfill resulted in a reduction of the closure and postclosure liability. • Solid Waste — increase in the population of Deschutes County results in increase revenues at the landfill with negligible increase in operating costs. Revenues were $500,000 more than the prior year. • Fair & Expo Center — during the year, the County sold the site of the former county fairground facility resulting in a gain on the sale of nearly $2 million. Financial Analysis of the County's Funds Deschutes County uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental funds, The focus of Deschutes County's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing Deschutes County's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending as of the end of the fiscal year. As of June 30, 2003, $56,013,000 is the reported combined ending fund balance for Deschutes County's governmental funds, an increase of $24,549,000 from June 30, 2002. Nearly $20 million of this increase is due to the issuance of debt in March 2003 for the purpose of financing several capital projects which are accounted for in the governmental funds. A County component unit, Sunriver Service District, was established on July 1, 2002. Its ending fund balance of $446,000 contributed to this increase. As of June 30, 2003, the fund balance of Deschutes County's General Fund is $4,750,000, all unreserved. One measure of the General Fund's liquidity is the relationship of both the unreserved and the total fund balance to the Fund's total expenditures. The fund balance as of June 30, 2003 for the General Fund is 52% of total General Fund FY 02-03 expenditures. Deschutes County's General Fund fund balance decreased by $169,000 during the fiscal year ended June 30, 2003. The major reason for this decrease is the expenditure in the current fiscal year of the amount borrowed during the previous fiscal year for the County's Assessment and Taxation software. 12 1 1 1 1 1 1 1 1 1 1 i 1 1 1 1 1 1 1 1 Expenses and Program Revenues - Business -type Activities Solid waste Fair and expo center Revenues by Source - Business -type Activities Charges for services 60% Operating grants and contributions operty taxes 16% Proprietary funds. The information presented in the proprietary funds statement is similar to that in the government -wide financial statements, but provides greater detail. 13 At June 30, 2003, unrestricted net assets of the Solid Waste Department were $2,691,000 and for the Fair & Expo Center were $1,352,000. General Fund Budgetary Highlights There were no differences, other than appropriation transfers, between the General Fund's budget as originally adopted and the final amended budget. General Fund actual revenues exceeded estimated revenues by $1,670,000. Property taxes were more than estimated ($299,000) and fees for services, primarily from the County Clerk's Office activities, exceeded the estimated revenues ($1,019,000). Capital Asset and Debt Administration Capital Assets. Deschutes County's investment in capital assets for its governmental and business -type activities as of June 30, 2003 is $86,680,000, net of accumulated depreciation. This investment in capital assets includes land, buildings, equipment and infrastructure such as roads and bridges. The net increase in capital assets for the year ended June 30, 2003 was 6.3% for governmental activities, .9% for business -type activities and 3.9% combined. Changes in the County's capital assets during the year ended June 30, 2003 were due to the following: • Acquisition of land and commencement of construction for an 85,000 square foot office building that will be ready for occupancy near the end of the fiscal year ended June 30, 2004. Infrastructure added during the fiscal year. In prior years, expenditures related to infrastructure were not reported as capital assets. Additional information on Deschutes County's capital assets is included in Note III on page 39 of this report. Long-term debt. As of June 30, 2003, Deschutes County's outstanding bonded debt was $85,583,000. Of this, $82,866,000 is backed by the full faith and credit of the County and $2,715,000 is special assessment debt for which the County is liable in the event of default by the property owners subject to the assessment. 14 H 11 C' C 0 r 11 11 DESCHUTES COUNTY'S Outstanding Debt General Obligation and Special Assessment Bonds Governmental activities Business -type activities Total 2003 2002 2003 2002 2003 2002 General obligation bonds $ 58,035,369 $ 33,224,629 $ 30,240,234 $ 23,750,000 $ 88,275,603 $ 56,974,629 Special assessment debt with 2,715,000 1,560,000 - - 2,715,000 1,560,000 governmental commitment Total $ 60,752,372 $ 34,786,631 $ 30,242,237 $ 23,752,002 $ 90,992,606 $ 58,536,631 Deschutes County's debt increased by $32,456,000 (61%) during the fiscal year. This is due mainly to the issuance of a $32,285,000 obligation to finance the construction and remodel of several office buildings, construction of a recycling facility, radio equipment and a sewer project. During the current fiscal year, Deschutes County refinanced approximately $32 million of its general obligation bonds to take advantage of historic low interest rates. This advanced refunding was undertaken to reduce total debt service payments by $1,735,000 over the next 14 years with a resulting economic gain of $1,351,000. Deschutes County's most recent debt issue was rated Al by Moody's Investors Services. State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real market value. The current debt limitation for Deschutes County is $285,734,000. The County's current general obligation of $50,581,000 represents only 18% of this limitation. Additional information on Deschutes County's long-term debt is included in Note III. E. on pages 40-45 of this report. Key Economic Factors and Budgets Information for the Future • The unemployment rate in the State of Oregon is one of the highest in the United States, but the economy of Deschutes County has been robust, especially in residential and commercial construction. Deschutes County has experienced the highest growth rate of all Oregon counties over the past twelve years. • It is anticipated the cost of providing health benefits to County employees will increase by 15% in the next fiscal year. • State revenues for the fiscal year ending June 30, 2004 are projected to decline, which has the biggest impact on the following departments: Parole & Probation, Mental Health, Health, Commission on Children & Families, and the Sheriff's Office. An income tax surcharge was passed by the State Legislature which mitigated the impact of the decline. However, an initiative, scheduled for a vote in February 2004, could rescind the surcharge. 15 C • The Oregon Public Employees Retirement System announced a reduction in its rates for the fiscal year ending June 30, 2004. However, Deschutes County used the prior rates for budgeting purposes in order to increase its reserves to offset expected future rate increases. Requests for Information I This financial report is designed to provide a general overview to those parties interested in Deschutes County's finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Deschutes County Finance Department, 1340 NW Wall Street, Bend OR 97701. F-11 F11 C Fi C] 16 C 71 ____ --BASIC FINANCIAL STATEMENTS C G I L', This page intentionally left blank. G 0 d irk 11 C L k - L G 0 u i DESCHUTES COUNTY, OREGON Statement of Net Assets June 30, 2003 ASSETS Cash and cash equivalents Investments, plus accrued interest Restricted cash Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Due from other funds Inventory Other assets Capital assets: Land Construction in progress Infrastructure Land Improvements Building & Improvements Equipment & Vehicles Total capital assets Total assets LIABILITIES Accounts payable Accrued interest Deferred revenues Compensated absences Long term debt: Due within one year Due in more than one year Premium on bonds payable Accrued claims payable Accrued landfill closure costs Total liabilities Net Assets Invested in capital assets, net of related debt Restricted for: Capital projects Debt service Road projects Unrestricted Total net assets Governmental Business -Type Activites Activities Total $ 38,901,383 $ 11,845,665 $ 50,747,048 22,424,959 6,944,618 29,369,577 1,196,523 - 1,196,523 1,879,218 101,986 1,981,204 1,960,273 515,883 2,476,156 3,486,839 - 3,486,839 1,425,342 - 1,425,342 250,000 (250,000) - 652,289 - 652,289 717,434 1,811,773 2,529,207 72,894,260 20,969,925 93,864,185 5,806,789 181,850 5,988,639 4,596,025 205,669 4,801,694 2,481,616 - 2,481,616 1,214,203 10,481,403 11,695,606 32,129,789 19,707,369 51,837,158 7,051,112 2,824,396 9,875,508 53,279,534 33,400,687 86,680,221 126,173,794 54,370,612 180,544,406 3,883,399 238,066 4,121,465 550,497 179,980 730,477 4,912,181 227,921 5,140,102 4,065,224 134,312 4,199,536 3,574,411 972,792 4,547,203 69,111,203 30,009,008 99,120,211 668,526 875,942 1,544,468 2,061,351 - 2,061,351 - 9,285,917 9,285,917 88,826,792 41,923,938 130,750,730 16,778,521 8,403,452 25,181,973 3,020,387 - 3,020,387 7,206,586 - 7,206,586 4,422,058 - 4,422,058 5,919,450 4,043,222 9,962,672 $ 37,347,002 $ 12,446,674 $ 49,793,676 The notes to the financial statements are an integral part of this statement. 1 19 Activities: Expenses Governmental 11,647,408 General government $ 772,422 General services 18,014,510 Public protection 29,938,540 County roads 9,220,189 Health and welfare 20,226,318 Education 1,106,637 Interest and fiscal charges 2,648,585 Total governmental activities 81,927,201 Business -type: 0 olid waste 3,916,291 Fair and Expo Center 4,414,045 Total business -type activities 8,330,336 Total Deschutes County DESCHUTES COUNTY, OREGON Statement of Activites For the Year Ended June 30, 2003 Net (Expense) Revenue and Changes in Net Program Revenues Assets Fees, Fines and Capital Grants Charges for Operating Grants and Governmental Business -Type Services and Contributions Contributions Activities Activities Total $ - $ - $ - $ (772,422) 11,647,408 3,199,306 193,996 (2,973,800) 2,910,175 5,255,965 1,199,316 (20,573,084) 1,437,918 10,313,633 - 2,531,362 868,636 16,844,270 - (2,513,412) - 1,105,660 - (977) - - - (2,648,585) 16,864,137 36,718,834 1,393,312 (26,950,918) 34,773,596 6,008,063 - - 1,561,048 198,611 29,524,324 7,569,111 198,611 - $ (772,422) (2,973,800) (20,573,084) 2,531,362 (2,513,412) (977) (2,648,585} (26,950,918) 2,091,772 2,091,772 (2,654,386) (2,654,386) (562,614) (562,614) $ 90,257,537 $ 24,433,248 $ 36,917,445 $ 1,393,312 (26,950,918) (562,614) (27,513,532) General revenues: Taxes: Property taxes, levied for general purposes Property taxes, levied for sheriff services Property taxes, levied for bonded debt Transient room tax Grants and contributions not restricted to specific programs Earnings on investments Miscellaneous Transfers: Total general revenues and transfers Change in net assets Net assets - beginning Net assets - ending The notes to the financial statements are an integral part of this statement. 17,778,414 - 17,778,414 9,040,940 - 9,040,940 2,861,706 1,952,415 4,814,121 2,967,211 - 2,967,211 1,106,469 - 1,106,469 1,415,598 321,822 1,737,420 - 2,350,656 2,350,656 (396,742) 396,742 - 34,773,596 5,021,635 39,795,231 7,822,678 4,459,021 12,281,699 29,524,324 7,987,653 37,511,977 $ 37,347,002 $ 12,446,674 $ 49,793,676 G 0 u J C� 0 C u fl 0 0 CI C 1 I ASSETS Cash and cash equivalents Investments, plus accrued interest Restricted cash Taxes receivable Accounts receivable Notes and contracts receivable Due from other funds Inventory Prepaid expenses Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deficit in pooled cash accounts Due to other funds Deferred revenues Total liabilities Fund balances: Reserved for: Inventory Unreserved Unreserved, reported in nonmajor: Special revenue funds Debt service funds Capital project funds Total fund balances Total liabilities and fund balances DESCHUTES COUNTY, OREGON Governmental Funds Balance Sheet June 30, 2003 - 15,442,640 15,442,640 - 2,841,323 2,841,323 _ _ _ - - 20,087,549 20,087,549 4,749,788 2,057,351 1,623,703 4,422,059 4,788,091 38,371,512 56,012,504 $ 5,423,257 $2,550,672 $ 1,886,151 $5,550,124 $ 8,274,505 $42,371,367 $66,056,076 The notes to the financial statements are an integral part of this statement. 1 21 Other Total Project Governmental Governmental General Fund Sheriff Mental Health Road Development Funds Funds $ 2,919,605 $1,262,260 $ 999,601 $3,041,902 $3,018,389 $24,016,498 $35,258,255 1,711,492 740,072 585,986 1,783,430 1,769,703 13,605,113 20,195,796 - - 1,196,523 1,196,523 678,076 481,957 - - - 719,185 1,879,218 109,515 66,383 300,564 72,503 - 1,137,835 1,686,800 425 - - - 3,486,413 1,425,342 4,912,180 _ _ _ 259,159 259,159 - - - 652,289 - - 652,289 4,144 - - - - 11,712 15,856 $ 5,423,257 $2,550,672 $ 1,886,151 $5,550,124 $8,274,505 $42,371,367 $66,056,076 $ 129,398 $ 107,145 $ 262,448 $1,128,065 $ - $ 2,110,375 $ 3,737,432 _ _ _ _ - 158,901 158,901 - - _ _ - 9,159 9,159 544,071 386,176 - - 3,486,414 1,721,420 6,138,080 673,469 493,321 262,448 1,128,065 3,486,414 3,999,855 10,043,572 - - - 652,289 - - 652,289 4,749,788 2,057,351 1,623,703 3,769,770 4,788,091 - 16,988,703 - 15,442,640 15,442,640 - 2,841,323 2,841,323 _ _ _ - - 20,087,549 20,087,549 4,749,788 2,057,351 1,623,703 4,422,059 4,788,091 38,371,512 56,012,504 $ 5,423,257 $2,550,672 $ 1,886,151 $5,550,124 $ 8,274,505 $42,371,367 $66,056,076 The notes to the financial statements are an integral part of this statement. 1 21 DESCHUTEG COUNTY, OREGON Reconciliation ufthe Governmental Funds Balance Sheet To the Statement ofNet Assets June 3O.2D03 Total fund balances for governmental funds $ 58.012.505 Total net assets reported for governmental actiUvies in the statement ofnet assets is different because: Capital assets used in governmental activities are not financial resources and therefore are not reported inthe funds. Those assets consist of: Land 5.806.788 Construction inprogress 4.590.025 Infrastructure, net of$59.38Saccumulated depreciation 2.481'816 Land improvements, net of$732.438accumulated dopreuiobon 1'095.264 Buildings and improvements, net of $6,722,183 accumulated depreciation 32.017.078 Equipment and vehicles, net of$10.158.845accumulated depreciation 8,336\871 Total capital assets 52.333.443 Internal service funds used bvthe County tmcharge the cost ofinsurance, building services, finance, legal, personnel and information technology to individual funds. The assets and liabilities ofthe internal service funds are included ingovernmental activities inthe statement ofnet assets. Internal service fund net assets are: 4.212.107 Some ofthe County's taxes will becollected after yaoFmnd.but are not available soon enough topay for the current period's expenditures, and therefore are reported aodeferred revenues inthe funds. 1.225.900 An amount due from the State of Oregon is not a financial resource and therefore innot reported inthe funds 272.050 Long term liabilities applicable to the County's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in governmental funds, but rather is recognized aaanexpenditure when due. All liabilities - both current and long term - are reported in the statement of net assets. Also, during the year, the County refunded some ofits existing debt. The amount borrowed inreceived ingovernmental funds and increases fund balance. The amount that was sent hothe paying agent ($11.G0U.0OO)tobeescrowed for payment ofthe old debt (�11.13O.00O)aoitnornem ` due iapaid out ofgovernmental funds and reduces fund balance. The difference between those two amounts ($470,000) will be amortized as an adjustment to interest expense in the statement of activities over the remaining life of the refunded U� debt. |naddition, the County received apremium of $214.045onits Full Faith & Credit Obligation with aface value of$2G.OS4.7O0. The premium will beamortized oo an adjustment to interest expense in the statement of activities over the remaining life ofthe new debt. Balances atJune 3O.2OU3are: Accrued interest ondebt (549.922) Certificates ofparticipation (10.435.000) Bonds and notes payable (61.239.839) Capital leases (848.512) Compensated absences (3.668.781) Unamortizeddeferred cost ofrefunding debt 701.578 Unumortizedpremium unbonds (668,526) Long term liabilities (76,159,080) Total net assets ofgovernmental activities $ 37,347,003�m The notes x/the financial statements are anintegral part m'this statement 22 �� G D DESCHUTES COUNTY, OREGON Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds For the Year Ended June 30, 2003 ' REVENUES Mental Health Taxes Project Development Licenses and Permits Total Governmental Funds Fines, forfeitures, and penalties Interest and rents $ 9,040,940 Intergovernmental $ Charges for services $ 10,985,355 Other ' Total revenues 97,205 EXPENDITURES - Current: ' General government General services 450,101 Public protection 320,713 County roads 598,543 Health and welfare 153,811 Education 40,652 Debt service: 438,556 Principal payments 1,570,165 Interest 930,986 Debt issuance costs Defeasance costs 9,905,208 Capital outlay 16,937,577 Total expenditures 2,581,834 Excess (deficiency) of revenues 2,854,542 over expenditures - OTHER FINANCING SOURCES (USES) 15,794,704 Transfers in 85,229 Transfers out 14,776,158 Loan proceeds 560,549 Proceeds of sale of assets 18,344,221 Total other financing sources and uses 11,457,031 Net change in fund balances 1,467,912 Fund balances - beginning 92,196,532 Fund balances - ending 0 0 General Fund Sheriff Mental Health Road Project Development Other Governmental Funds Total Governmental Funds $ 12,592,322 $ 9,040,940 $ - $ $ - $ 10,985,355 $ 32,618,617 204,773 - 97,205 - - 137,406 439,384 287,155 450,101 - 320,713 1,104 598,543 1,336,903 153,811 111,286 40,652 72,632 438,556 753,228 1,570,165 2,524,326 930,986 8,463,782 9,905,208 - 16,937,577 38,761,879 2,581,834 1,023,760 2,854,542 427,380 - 8,907,188 15,794,704 1,148,359 85,229 850 14,776,158 1,028,252 560,549 1,674,880 18,344,221 11,642,302 11,457,031 10,405,220 1,467,912 38,879,846 92,196,532 764,931 - - - - 764,931 7,686,295 79,998 8,682,230 16,448,523 - 14,141,982 - - - 14,884,496 29,026,478 - - - 9,727,799 - 270,859 9,998,658 184,508 12,693,610 - - 9,881,631 22,759,749 - - - - - 1,106,637 1,106,637 240,000 - - - - 2,649,026 2,889,026 21,258 - - - - 2,087,185 2,108,443 185,716 473,588 4,018 537,105 74,717 9,229,902 10,505,046 9,082,708 14,615,570 12,697,628 10,264,904 154,715 48,791,966 95,607,491 9,261,513 (2,973,268} (1,240,597) 140,316 1,313,197 (9,912,121) (3,410,959) 124,036 2,795,864 1,865,941 - 300,000 10,427,684 15,513,525 (9,558,082) (273,300) (150,000) (565,000) (657,202) (4,634,546) (15,838,130) - 37,117 - - - 27,682,294 27,719,411 3,770 9,216 - 320,713 199,204 32,042 564,945 (9,430,276} 2,568,897 1,715,941 (244,287) (157,998} 33,507,474 27,959,751 (168,763) (404,371) 475,344 (103,971) 1,155,199 23,595,354 24,548,792 4,918,551 2,461,722 1,148,359 4,526,030 3,632,892 14,776,158 31,463,712 $ 4,749,788 $ 2,057,351 $ 1,623,703 $ 4,422,059 $ 4,788,091 $ 38,371,512 $ 56,012,504 The notes to the financial statements are an integral part of this statement. 1 23 DESCHUTES COUNTY, OREGON Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Government Funds to the Statement of Activities For the Year Ended June 30, 2003 Net change in fund balances - total governmental funds $ 24,548,792 The change in net assets reported for governmental activities in the statement of activities is difference because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation ($2,281,472) exceeded capital outlays ($11,132,020) 8,850,552 in the current period The net effect of various miscellaneous transactions involving capital assets (i.e. sales trade-ins and donations) is to increase net assets 43,692 Revenues in the statement of activities that do not provide current financial resources 29,653 are not reported as revenues in governmental funds. Bond proceeds are reported as financing sources in governmental funds and thus contribute to the change in fund balance. In the statement of net assets, however, issuing debt increases long-term liabilities and does not affect the statement of activities. Similarly, repayment of principal is an expenditure in the governmental funds but reduces the liability in the statement of net assets. Debt issued: Full faith and credit obligations (26,094,766) Premium on full faith and credit obligation (214,645) Limited tax improvement debt (1,410,000) Refunding general obligation bonds (11,600,000) Deferred charge - refunding general obligation bonds 765,358 Premium on general obligation bonds (495,143) Repayments: 41,262 To paying agent: For general obligation principal 11,130,000 To bond, certificate and note holders 3,461,805 Net adjustment (24,457,391) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Compensated absences (205,476) Accrued interest on bonds (303,564) Amortization of deferred charge on refunding general obligation bonds (54,538) Amortization of premium on general obligation bonds 41,262 Internal service funds used by the County to charge the cost of insurance, building services, finance, legal, personnel and information technology to individual funds. The net revenue (expense) of certain activities of internal service funds is reported with governmental activities. (670,303) Change in net assets of governmental activities - year ended June 30, 2003 $ 7,822,679 The notes to the financial statements are an integral part of this statement. 24 The notes to the financial statements are an integral part of this statement. 1 25 DESCHUTES COUNTY, OREGON ' Proprietary Funds Statement of Net Assets June 30, 2003 Enterprise Funds Fair & Expo ' Solid Waste Center Total Internal Service ASSETS ' Current assets: Cash and cash equivalents $ 11,194,058 $ 651,607 $11,845,665 $ 3,802,031 Investments, plus accrued interest 6,563,158 381,460 6,944,618 2,229,161 Accounts receivable 494,312 21,571 515,883 1,422 Taxes receivable 101,986 101,986 - ' Prepaid expenses _ 106,095 106,095 Total current assets 18,251,528 1,262,719 19,514,247 6,032,614 Noncurrent assets: Capital assets: Land 181,850 - 181,850 ' Construction in progress 205,669 205,669 = Land improvements 2,819,990 7,661,413 10,481,403 118,939 Buildings and improvements 222,399 19,484,970 19,707,369 112,711 Equipment and vehicles 2,101,949 722,447 2,824,396 714,441 Total capital assets 5,531,857 27,868,830 33,400,687 946,091 Other - Deferred financing costs - 1,705,678 1,705,678 - ' Total assets 23,783,385 30,837,227 54,620,612 6,978,705 LIABILITIES ' Current liabilities: Accounts payable 191,573 46,493 238,066 145,966 Deferred revenues - 227,921 227,921 - Interest payable 77,514 102,466 179,980 575 Bonds, notes and COPs payable 100,460 872,332 972,792 162,263 Total current liabilities 369,547 1,249,212 1,618,759 308,804 Noncurrent liabilities Bonds, notes and COPs payable 6,192,125 23,816,883 30,009,008 - ' Premium on bonds payable 47,943 827,999 875,942 Due to other funds 250,000 250,000 = Accrued compensated leave 74,392 59,920 134,312 396,443 Accrued closure Ipostclosure 9,285,917 - 9,285,917 - ' Accrued claims payable 2,061,351 Total noncurrent liabilities 15,600,377 24,954,802 40,555,179 2,457,794 ' Total liabilities 15,969,924 26,204,014 42,173,938 2,766,598 NET ASSETS Invested in capital assets, net of related debt 5,122,358 3,281,094 8,403,452 783,828 ' Unrestricted 2,691,102 1,352,120 4,043,222 3,428,279 Total net assets $ 7,813,460 $ 4,633,214 $12,446,674 $ 4,212,107 The notes to the financial statements are an integral part of this statement. 1 25 DESCHUTES COUNTY, OREGON Proprietary Funds Statement of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Enterprise Funds Fair & Expo Internal Solid Waste Center Total Service OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Property taxes Investment earnings Rents Amortization of debt issuance costs Interest expense Gain (loss) on capital asset disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Capital transfers Transfers in Transfers out Change in net assets Total net assets - beginning Total net assets - ending $6,008,063 $1,561,048 $ 7,569,111 $13,648,745 1,046 - 1,046 77,845 6,009,109 1,561,048 7,570,157 13,726,590 1,118,396 740,109 1,858,505 3,714,517 2,596,295 1,471,029 4,067,324 10,337,556 (349,781) - (349,781) - 464,962 704,157 1,169,119 298,523 3,829,872 2,915,295 6,745,167 14,350,596 2,179,237 (1,354,247) 824,990 (624,006) 198,611 198,611 1,952,415 1,952,415 303,480 18,342 321,822 107,261 - - - 2,880 - (131,206) (131,206) - (86,419) (1,367,544) (1,453,963) (14,275) 340,361 2,009,249 2,349,610 (42,233) 557,422 2,679,867 3,237,289 53,635 2,736,659 1,325,620 4,062,279 (570,371) - - - (27,794) 396,742 396,742 144,819 - - (216,956) 2,736,659 1,722,362 4,459,021 (670,302) 5,076,801 2,910,852 7,987,653 4,882,409 $ 7,813,460 $ 4,633,214 $12,446,674 $ 4,212,107 The notes to the financial statements are an integral part of this statement. 26 ' DESCHUTES COUNTY, OREGON Proprietary Funds ' Statement of Cash Flows For the Year Ended June 30, 2003 ' Solid Waste Fair & Expo Fund Center Fund Irem. $1,515,609 $ 7,448,106 (2,262,929) (5,950,596) (7,044) 1,046 (747,320) 1,491,512 1,874,684 1,874,684 198,611 198,611 2,022,000 CASH FLOWS FROM OPERATING ACTIVITIES (803,259) 396,741 Receipts from customers $ 5,932,497 6,136,698 Payments to suppliers and employees (3,687,667) - activity - payments from (to) other funds (7,044) 'Internal Other receipts 1,046 Interest paid on capital debt Net cash provided (used) by operating activities 2,238,832 'CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes - Grants - Rents Sale of capital assets 5,047,677 (1,902,830) Interfund transfers, net 1,200,000 CASH FLOWS FROM INVESTING ACTIVITES Net cash provided by noncapital financing activities 1,200,000 'CASH FLOWS FROM CAPITAL AND RELATED Sale (purchase) of Investments (1,453,699) FINANCING ACTIVITIES (1,441,066) Irem. $1,515,609 $ 7,448,106 (2,262,929) (5,950,596) (7,044) 1,046 (747,320) 1,491,512 1,874,684 1,874,684 198,611 198,611 2,022,000 2,022,000 (803,259) 396,741 3,292,036 4,492,036 Internal Service Funds $ 1,445,878 (13,307,814) 12,265,939 81,908 485,911 2,880 (72,137) (69,257) Purchase of capital assets (976,497) (18,080). (994,577) (83,564) Loan proceeds 6,136,698 102,278 6,238,976 - Principal paid on capital debt (103,620) (1,027,264) (1,130,884) (312,067) Interest paid on capital debt (8,904) (959,764) (968,668) (13,699) Net cash provided (used) by capital and related ' financing activities 5,047,677 (1,902,830) 3,144,847 (409,330) CASH FLOWS FROM INVESTING ACTIVITES Sale (purchase) of Investments (1,453,699) 12,633 (1,441,066) 1,114,603 Interest 276,530 17,623 294,153 116,955 Net cash provided (used) by investing activities (1,177,169) 30,256 (1,146,913) 1,231,558 Net increase (decrease) in cash and cash equivalents Balances - beginning of year Balances - end of year Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: ' Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts and other payables Net cash provided (used) by operating activities 7,309,340 672,140 7,981,482 1,238,882 3,884,718 (20,535) 3,864,183 2,563,149 $11,194,058 $ 651,605 $11,845,665 $ 3,802,031 2,179,237 (1,354,247) 824,990 (624,006) 464,962 704,157 1,169,119 298,523 (75,566) (113) (75,679) 66,445 33,380 33,380 (329,801) (130,497) (460,298) 744,949 $ 2,238,832 $ 747,320 $ 1,491,512 $ 485,911 The notes to the financial statements are an integral part of this statement. 1 27 DESCHUTES COUNTY, OREGON Fiduciary Funds Statement of Fiduciary Assets and Liabilities June 30, 2003 ASSETS Cash and cash equivalents Investments, plus accrued interest Accounts receivable Total assets LIABILITIES Accounts payable Due to other governments Due to others Total liabilities NET ASSETS The notes to the financial statements are an integral part of this statement. 28 Agency Funds $ 6,143,641 3,602,061 12,106 9,757,809 25,032 1,392,516 8,340,261 9,757,809 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES iA. Reporting Entit Deschutes County is a municipal corporation governed by three Commissioners, elected at -large. The accompanying financial statements present the activities of Deschutes County (the County) and its seven (7) component units, entities for which the County is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part ' of the County's operations. Following is a brief review of each component unit included within the reporting entity: Deschutes County Extension and 4-H Service District — furnishes support staff and a program co-ordinator for Oregon State University Extension Service. Its governing body is the Deschutes r 7 I I u 0 County Board of Commissioners. The financial accountability for the District is the responsibility of the County. Deschutes County 911 Service District — operates the County 9-1-1 call center. Its 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 — operates under contract with Black Butte Ranch Corporation and Black Butte Ranch Association to provide police services. Its governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. Sunriver Service District — operates under contract with Sunriver Homeowner's Association to provide police and fire services. Its governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. Bend Library County Service District, Redmond Library County Service District, Sunriver Library County Service District — Each library county service district was established for the purpose of constructing a library and repaying the general obligation bonds issued to finance the cost of construction. Each library district's governing body is the Deschutes County Board of Commissioners. The financial accountability for each district is the responsibility of the County. These component units described above have been included in these financial statements. Component units' individual audited financial statements are also issued and are available in the Board of County Commissioners Office in the Administration Building. There are other districts with the County that have not been included as component units of the County. The Board of County Commissioners does not appoint the boards of these districts or exercise any administrative or financial control over these districts. They are autonomous Oregon municipal corporations and are not considered component units of Deschutes County. 29 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 , B. Government -wide and fund financial statements The government -wide financial statements (i.e., the Statement of Net Assets and the Statement of Activities) report information on all non -fiduciary activities of the County and its component units. The effect of interfund activity has been removed from these statements, except where necessary to account for the cost of a program. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental and enterprise funds are reported separately in the fund financial statements. C. Measurement focus, basis of accountine and financial statement uresentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized in the year for which they are levied. Grants and similar items are recognized as revenue if all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when they are both measurable and available. Revenues are considered to be available if they are collected during the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service, compensated absences, claims and judgments expenditures are recorded at the time such payment is due. The County has determined the following funds as major governmental funds: General Fund. The financial resources of the general government are accounted for in the General Fund, except those required to be accounted for in another fund. Sheriff's Office. The financial resources of the Sheriff's Office are accounted for in the Deschutes County Sheriff's Office Fund. This includes the administration, investigations, patrol, corrections, search and rescue activities of the Sheriff's Office. 30 ' ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' FOR THE YEAR ENDED JUNE 30, 2003 Mental Health. The financial resources of the County's mental health treatment programs for acute care, children & families, alcohol & drug and developmental disabilities. ' Road. The financial resources of the County's Road Department used for the building, repair and maintenance of the County's roads, bridges, culverts, street lighting and drainage. Project Development. The financial resources related to the County's project development activities. The County has determined that both of its enterprise activities are major. Solid Waste accounts for the operations of the County's sanitary landfill and transfer station sites. Fair & Expo accounts for the operations of the County's Fair & Expo Center, including the annual county fair. Additionally, the County reports the following fund type: Internal service funds account for building, finance, legal, personnel, information technology and insurance services provided to other County departments on an average cost reimbursement basis in which the net income or net loss is allocated in the subsequent years. Agency funds account for resources held by the County in a custodial capacity, on behalf of ' other organizations. The County maintains one type of agency fund, trustee funds. Trustee funds are used to account for resources collected on behalf of other governments. Private -sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government -wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private -sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The County has elected not to follow subsequent private -sector guidance. Asag eneral rule the effect of inter -fund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are charges between the internal service funds and various other functions of the County. Elimination of these charges would distort the costs reported for the various functions concerned. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. 1 31 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal on-going operations. The principal operating revenues of the Solid Waste and the Fair & Expo Center are charges to customers for services. Operating expenses for the enterprise funds and internal service funds include the cost of providing services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. D. Budget policy - Budgets are prepared on the modified accrual basis for all funds. Except for the agency fund, which accounts for "pass-through" transactions, the County adopts annual budgets for all of its fund as required by state law. The resolution authorizing appropriations for each fund sets the level by which expenditure cannot legally exceed appropriations. Total personal services, materials and services, debt service, 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. E. Assets, liabilities and net assets or equity 1. Cash and Cash equivalents and Investments Cash and cash equivalents include amounts Government Investment Pool. held as demand deposits and by the Local I The cash balances of substantially all funds are pooled and invested by the County Treasurer for the purpose of increasing earnings through investment activities. Investments are reported at fair value as of June 30, 2003 based on market prices and include accrued interest. Earnings on the pooled monies are apportioned and credited to the funds monthly based on the average daily balances of each participating fund. 2. Receivables and payables All trade and property tax receivables are shown net of an allowance for uncollectibles. However, management has deemed an allowance for uncollectibles as immaterial to the financial statements. Notes receivable in governmental funds consist of loans that are not expected or scheduled to be collected in the subsequent year. The County is responsible for the assessment, collection and apportionment of property taxes for all jurisdictions within the County. Taxes are levied as of July 1 based on assessed values as of January 1. Property tax payments are due in three equal installments, on November 15, February 15 and May 15. A discount of 3% is available if taxes are paid in full by November 15 and a discount of 2% on the unpaid balance is available is taxes are paid in full by February 15. Property taxes become a lien on the property on July 1. 32 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED TUNE 30, 2003 ' 3. Inventories and prepaids Inventories are valued at cost using the first in/first out (FIFO) method. The only material inventories of the County are accounted for in the Road Fund. ' Certain payments to vendors reflect costs applicable to future accounting periods and are reported as prepaid items. 4. Restricted assets In accordance with the terms and agreements of some long-term financings, certain assets are ' restricted for future debt service payments. It is the County's policy to use restricted assets prior to using unrestricted assets. ' 5. Capital assets Capital assets, which include property, plant, equipment and infrastructure (e.g. roads, bridges, ' sidewalks and similar items), are reported in the applicable governmental or business -type activities columns in the government -wide statement of net assets. Capital assets are defined by the County as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at their fair value at the date of donation. General infrastructure assets, consisting primarily of roads and bridges, acquired prior to July 1, 2002, have not yet been reported. The County plans to retroactively report infrastructure assets acquired prior to July 1, 2002 by June 30, 2007 in accordance with GASB No. 34. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. Property, plant and equipment is depreciated using the straight line method over the following estimated useful lives: Assets Years Buildings and improvements 10-60 Improvements other than buildings 10-30 Equipment and vehicles 3-20 Infrastructure 20-50 6. Compensated absences It is Deschutes County's policy to permit employees to accumulate earned but unused vacation, time management and sick leave. A liability for the vested portion of such leave is reported in the proprietary funds and the government -wide funds. Except in the two cases as noted below, no liability for unpaid accumulated sick leave is recorded because the County does not pay sick leave when employees separate from service with the County. Exceptions to non-payment of sick leave are: 1) Non -represented employees receive one-half of their sick leave earned through June 30, 1994 and 2) Employees who are members of the Public Works union receive one-half of their sick leave upon separation following at least five years of service. A liability for the vested portion of vacation, sick leave and time management is reported in the proprietary funds and the government -wide funds. 33 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 7. Long-term obligations In the government -wide statements and the proprietary funds statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business -type activities and proprietary fund type statement of net assets. Bond premiums and issuance costs are deferred and amortized over the life of the bonds using the straight-line method. 8. Fund equity In the fund statements, governmental funds report reservations of fund balance for any amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. II. — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information Each department of the County submits requests for appropriations to the Budget Officer, who is appointed by the Board of County Commissioners. A proposed budget is prepared by fund, category and line item activity. The proposed budget includes information on the past three years and estimated resources and requested appropriations for the ensuing year. The proposed budget is presented by the Budget Officer to the Budget Committee. The Budget Committee holds public meetings and may make changes to the proposed budget. The Budget Committee submits the budget for adoption to the governing body of the County. The governing body announces a public hearing, and after considering matters discussed, may make changes to the budget prior to its adoption. Such changes cannot exceed 10% of the appropriations of the approved budget or a change in the amount of the ad valorem taxes without re -publication of the budget and another public hearing. After the budget is adopted, changes in appropriations are sometimes necessary. The governing body may make additional appropriations to 1) expend new grant revenues received during the fiscal year, 2) adopt a supplemental budget for occurrences or needs not foreseen at the time the budget was adopted and 3) approve appropriation transfers. It is, however, illegal to overspend an appropriation. In accordance with state statutes, appropriations are approved before the beginning of the fiscal year and terminate June 30 of the year of appropriation. Encumbrances are not reported in the financial statements. 34 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' FOR THE YEAR ENDED JUNE 30, 2003 B. Excess of expenditures over appropriations For the year ended June 30, 2003, expenditures recorded in the "Materials and Services" category (the legal level of budgetary control) exceeded appropriations: ' Fund Amount Annual County Fair $ 12,064 Justice Court 4,529 ' Local Improvement District 13,454 New Neighborhood 2,882 Road 214,942 These overexpenditures in the "Materials and Services" category did not result in an over expenditure of the Funds' appropriations. Each fund's "Personnel" and "Capital Outlay" categories were under expended. ' C. Deficit Fund Equity The County's Debt Service Fund for the General Obligation Bonds issued to finance the construction of the Deschutes County Fair & Expo Center has a negative fund balance of ' $22,823,400. This deficit will be funded in future years from property tax levies. III. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments ' At fiscal year end, the carrying amount of the County's deposits in various financial institutions was $25,900,213 and the bank balances were $26,781,338. All deposits are held in the name of the County. Investments are generally categorized as either (1) insured or registered for which the securities are held by the County or its agent in the County's name: (2) uninsured and unregistered for which the securities are held by the counterparty's trust department or agent in the County's name; or (3) uninsured and unregistered for which the securities are held by the counterparty, or by its trust department or agent but not in the County's name. At the end of the year the County's bank balances were categorized as follows: Category Reported Amount 1 2 3 at Fair Market Value Bank deposits $ 8,117,641 $ - $ 663,697 $ 26,781,338 El 1 35 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED NNE 30, 2003 Investments in the Oregon State Treasury Local Government Investment Pool cannot be grouped in the above categories, as it is considered unclassified as to credit risk because they are not evidenced by securities that exist in physical or book entry form. These investments are made under the provisions of ORS 294.810. These funds are held in the County's name and are not subject to collateralization requirements of ORS 205.015. Investments are stated at cost, which approximates fair market value. The Oregon Short -Term Fund is the local government investment pool for local governments and was established by the 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). At fiscal year end, the carrying amounts of the County's investments were as follows: Oregon State Treasury Local Government Investment Pool (LGIP) $ 32,187,001 Governmental Accounting Standards Board (GASB) Statement No. 31, Accounting and Financial Reporting for Certain Investments and External Investment Pools requires governmental entities to report on certain investments at fair value in the balance sheet and recognize the corresponding change in the fair value of the investments in the year in which the change occurred. However, since the adjustment to fair value is immaterial, the financial statements have not been adjusted. In addition, the Oregon State Treasury Local Government Investment Pool (LGIP) distributes investment income on an amortized cost basis and participants' equity in the pool is determined by the amount of participant deposits, adjusted for withdrawals and distributed income. Accordingly, the adjustment to fair value would not represent an expendable increase in the County's cash position. At year end, the County's investment balances were as follows: Category Reported Amount/ 1 2 3 Fair Value U.S. Government securities $ 26,371,484 $ - $ - $ 26,371,484 Commercial paper 1,988,774 - - 1,988,774 Certificate of deposit 826,431 - 3,388,574 4,215,005 Accrued Interest - - 396,373 396,373 Bank deposits $ 29,186,689 $ - $ 3,784,947 $ 32,971,636 36 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 A reconciliation of cash and cash equivalents as shown on the statement of net assets is as follows: Cash on hand $ 25,900,213 Investments in LGIP 32,187,001 Investments, plus accrued interest 32,971,636 Total cash and investments $ 91,058,850 Cash and investments by activity per Statement of Net Assets Governmental activities Cash and cash equivalents $ 38,901,383 Investments, plus accrued interest 22,424,959 Restricted cash 1,196,523 Business -type activities Cash and cash equivalents 11,845,665 Investments, plus accrued interest 6,944,618 Fiduciary funds Cash and cash equivalents 6,143,641 Investments, plus accrued interest 3,602,061 Total cash and investments $ 91,058,850 B. Receivables Receivables as of year end for the major funds and the nonmajor, internal service and fiduciary funds, in the aggregate, including the applicable allowances for uncollectible accounts are as follows: Mental Project Solid Fair & Nortmajor General Sheriff Health Road Development Waste Expo _ and Other Fund Total Receivables: Property taxes 6111,076 411,917 101,986 111,624 1,641,641 Transient room taxes - - - 337,561 337,561 Accounts 109,515 66,383 300,565 344,553 - 494,312 21,571 1,139,257 2,476,156 Notes and contracts 425 - - - 3,486,414 - - 1,425,342 4,912,181 Total 788,016 548,340 300,565 344,553 3,486,414 494,312 123,557 3,283,784 9,369,541 37 Delinquent property taxes (general fund) Delinquent property taxes (sheriffs fund) Delinquent property taxes (nonmajor funds) Contract not yet due (general fund) Contracts of sale not yet due (project development fund) Contracts of sale not yet due (nonmajor funds) Special assessments not yet due (nonmajor funds) Total deferred 1 unearned revenue for governmental funds 38 Unavailable Unearned $ 543,646 $ 386,176 - 296,078 - - 425 ' - 3,486,414 - 345,482 - 1,079,861 $ 1,225,900 $ 4,912,181 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds ' also defer revenue recognition in connection with resources that have been received but not yet earned. At the end of the current fiscal year, the various components of deferred revenue and unearned revenue reported in the governmental funds were are follows: ' Delinquent property taxes (general fund) Delinquent property taxes (sheriffs fund) Delinquent property taxes (nonmajor funds) Contract not yet due (general fund) Contracts of sale not yet due (project development fund) Contracts of sale not yet due (nonmajor funds) Special assessments not yet due (nonmajor funds) Total deferred 1 unearned revenue for governmental funds 38 Unavailable Unearned $ 543,646 $ 386,176 - 296,078 - - 425 ' - 3,486,414 - 345,482 - 1,079,861 $ 1,225,900 $ 4,912,181 1 39 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 C. Capital assets Capital asset activity for the year ended June 30, 2003 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental Activities Capital assets, not being depreciated: Land $ 3,041,697 $ 2,832,192 $ (67,100) $ 5,806,789 Construction in Progress 659,628 4,596,025 (659,628) 4,596,025 Total capital assets, not being depreciated 3,701.325 7,428,217 (726,728) 10,402,814 Capital assets, being depreciated: Buildings & Improvements 39,723,798 757,894 (1,592,763) 38,888,929 Improvements other than buildings 2,004,073 10,240 (30,636) 1,983,677 Equipment & Vehicles 22,180,260 3,645,558 (7,486,431) 18,339,387 Infrastructure - 2,541,005 2,541,005 Total capital assets, being depreciated 63,908,131 6,954,697 (9,109,830) 61,752.998 Less accumulated depreciation for: Buildings & Improvements (6,274,961) (871,792) 387,613 (6.759,140) Improvements other than buildings (696.107) (75,444) 2,077 (769,474) Equipment & Vehicles (10,513,321) (2,445,229) 1,670,275 (11,288,275) Infrastructure (59,389) (59,389) Total accurnlated depreciation (17,484,389) (3,451,854) 2,059,965 (18,876,278) Total capital assets, being depreciated, net 46.423,742 3,502,843 (7,049,865) 42,876,720 Governmental activities capital assets, net $ 50,125,067 $ 10,931,060 $ _(7,776,593) $ 53,279,534 Business -type activities: Capital assets, not being depreciated: Land $ 181,850 - - $ 181,850 Construction in Progress 6,384 $ 205,669 $ (6,384) 205,669 Total capital assets, not being depreciated 188,234 205,669 (6,384) 387,519 Capital assets, being depreciated: Buildings & Improvements 21,598,217 8,080 (583,265) 21,023,032 Improvements other than buildings 12,641,244 81,288 (35,769) 12,686,763 Equipment & Vehicles 2,035,908 2,644,510 (352,158) 4,328,260 Total capital assets, being depreciated 36,275,369 2,733,878 (971,192) 38,038,055 Less accumulated depreciation for: Buildings & Improvements (906,328) (435,350) 26,015 (1,315,663) Improvements other than buildings (1,740,674) (472,726) 8,040 (2,205.360) Equipment & Vehicles (482,304) (1,199,145) 177,585 (1,503.864) Total accurnlated depreciation (3,129,306) (2,107,221) 211,640 (5,024,887) Total capital assets, being depreciated, net 33,146,063 626,657 (759,552) 33,013,168 Business -type activities capital assets, net $ 33,334,297 $ 832,326 $ (765,936) $ 33,400,687 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government $ 3,180 General services 1,040,883 County Roads 416,847 Public Protection 773,569 Health & Welfare 46,993 Capita, Assets held by the government's internal service funds are charged to the various functions based on their usage of the assets 298,523 Total depreciation expense - governmental activities $ 2,579,995 Business -type activities: Solid Waste $ 464,962 Fair & Expo Center 704,157 Total depreciation expense - business -type activities $ 1,169,119 1 39 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 D. Interfund Balances and Activity The composition of interfund balances as of June 30, 2003 is as follows: Receivable Fund Payable Fund Amount Business Loan Fund Fair & Expo Center $250,000 Sunriver Service District Sunriver Service District General Fund Reserve Fund 9,159 Interfund Transfers: Transfer In: Internal Mental Project Fair & Nonmajor Service General Sheriff Health Development Expo and Other Fund Funds Total Transfer out: $ 265,389 2005 General Fund 683,029 913,620 - 346,742 7,469,873 144,819 9,558,083 Sheriff 273,300 273,300 Mental Health 150,000 Total524 150,000 Road 565,000 565,000 Project Development 657,202 657,202 Non -major Governmental 124,036 2,014,321 917,728 150,000 50,000 1,378,461 4,634,546 Internal Service Funds - 98,514 34,593 - - 83,849 216,956 Total 124,036 2,795,864 1,865,941 300,000 396,742 10,427,685 144,819 16,055,086 During the year existing capital assets related to internal service funds with a book value of $27,794, were transferred to governmental funds. No amounts were reported in the governmental funds as the amount did not involve the transfer of financial resources. However, the internal service funds did report a transfer out for the capital resources. E. Lone -Term Oblieations Operating Leases The County leases buildings and office facilities and equipment under noncancelable operating leases. The total expended for such leases for the year ended June 30, 2003 was approximately $294,705. The future minimum lease payments for these leases are as follow: Fiscal Year Ending June 30, Amount 2004 $ 265,389 2005 135,788 2006 74,151 2007 43,115 2008 5,970 Total524 413 40 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' FOR THE YEAR ENDED JUNE 30, 2003 ' Capital Leases The County has entered into various lease agreements for acquisition of personal 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 assets acquired through capital lease ate as follows: Governmental Activities Asset: ' Equipment and vehicles $ 2,228,177 Less: Accumulated Depreciation 1,145,512 1 Total 1.082.665 fl n 0 r � I n G 0 The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2003, were as follows: Year Ending Governmental June 30, Activities 2004 $ 629,516 2005 294,586 Total minimum lease payments $ 924,102 Less: Amount representing interest On future payments 58,327 Present value of minimum lease payments S-845-,775 Bonds and Certificates of Participation For both governmental and business -type activities, the County has issued General Obligation Bonds, Certificates of Participation (COPs) and Full Faith & Credit Obligations all which were issued to provide funds for the acquisition and construction of major capital facilities, acquire personal property and fund the pension liability. The County also issues special assessment debt to provide funds for the construction of streets in existing residential areas. These bonds will be repaid from amounts levied against the property owners benefited by these improvements. In the event that a deficiency exists because of unpaid or delinquent special assessments at the time a debt service payment is due, the County must provide resources to cover the deficiency until other resources, for example, foreclosure proceeds, are received. 1 41 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 General obligation bonds are direct obligations and pledge the full faith and credit of the County. These bonds generally are issued as 20-30 year serial bonds with increasing amounts of principal maturing each year. General obligation bonds currently outstanding are as follows: Purpose Interest Rates Amount Governmental activities 4.49-7.02% $ 41,805,369 Governmental activities – refunding 3.87-4.43% 16,230,000 Business -type activities 4.49-5.47% 9,750,234 Business -type activities – refunding 3.87% 20,490,000 $ 88.275.603 Certificates of Participation currently outstanding are as follow: Purpose Interest Rates Amount Governmental activities 5.01-6.40% $ 8,920,000 Governmental activities – refunding 4.62-6.45% 1,515,000 10.435,000 Limited Tax Improvement Bonds currently outstanding are as follows: Purpose Interest Rates Amount Governmental activities 4.15-5.95% S-2 .715.000 42 ' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Changes in Long -Term Liabilities Changes in long-term obligations for the year ended June 30, 2003, are as follows: Due within One July 1, 2002 Increases Decreases June 30, 2003 Year Governmental activities: Claims Internal service funds 1,326,927 7,310,660 (6,576,236) 2,061,351 2,061,351 Certificates of participation Pension obligation bonds 11,075,000 5,409,656 - (640,000) 10,435,000 5,409,656 675,000 13,677 Full faith & credit obligations 26,094,766 26,094,766 Unamortized premiums - 214,645 - 214,645 - General obligation bonds 27,814,973 11,600,000 (12,884,026) 26,530,947 1,746,863 Unamortized premiums 495,143 (41,262) 453,881 Loans Governmental funds 729,470 - (240,000) 489,470 241,240 Internal service funds 424,000 (279,000) 145,000 145,000 Limited tax improvement bonds 1,560,000 1,410,000 (255,000) 2,715,000 165,000 Capital leases ' Governmental 1,421,291 (572,779) 848,512 570,368 Internal service 50,330 - (33,070) 17,260 17,263 Compensated absences Governmental funds 3,463,306 3,556,416 (3,350,941) 3,668,781 _ Internal service funds 386,432 344,387 (334,377) 396,443 53,661,385 51,026,017 (25,206,691) 79,480,712 5,635,762 Business -type activities: Full faith & credit obligations - 6,190,234 - 6,190,234 - Unamortized premiums - 48,742 - 48,742 - General obligation bonds 23,750,000 20,870,000 (20,570,000) 24,050,000 860,000 Unamortized premiums 890,830 (63,631) 827,200 - Compensated absences 124,843 147,660 (138,191) 134,312 Landfill closure and postclosure 9,635,698 (349,781) 9,285,917 - Loans 857,450 - (115,884) 741,566 112,792 ' 34,367,991 28,147,466 (21,237,486) 41,277,971 972,792 43 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Debt Service Requirements Debt service requirements on bonds and notes at June 30, 2003, are as follows: 10,435,000 4,067,314 2,715,000 773,487 58,669,839 37,383,593 Business Type Activities COPs Ltd Tax Improvement I Bonds & Notes Principal r Interest Principal I Interest I Principal Interest 2004 - - - 2005 - - - 2006 - - - 2007 - - - 2008 - - - 2009-2013 - - - 2014-2018 - - - 2019-2023 - - - 2024-2028 - - - 2029-2033 - - - - 972,792 COPs Ltd Tax lm rovement Bonds & Notes Year Ending June 30 1 Principal I Interest Principal I Interest Principal Interest 2004 675,000 519,422 165,000 133,301 2,146,780 2,933,010 2005 700,000 487,149 175,000 121,928 2,610,001 2,566,793 2006 745,000 452,722 240,000 111,938 2,592,318 2,462,126 2007 775,000 415,782 195,000 98,953 2,748,306 2,355,139 2008 815,000 376,653 255,000 88,401 2,922,542 2,258,767 2009-2013 3,340,000 1,326,153 1,685,000 218,966 17,418,918 9,577,739 2014-2018 3,385,000 489,435 - - 7,028,676 6,551,632 2019-2023 - - - - 6,317,246 5,104,589 2024-2028 - - - - 8,246,448 3,052,679 2029-2033 - - - - 6,638,606 521,120 10,435,000 4,067,314 2,715,000 773,487 58,669,839 37,383,593 Business Type Activities COPs Ltd Tax Improvement I Bonds & Notes Principal r Interest Principal I Interest I Principal Interest 2004 - - - 2005 - - - 2006 - - - 2007 - - - 2008 - - - 2009-2013 - - - 2014-2018 - - - 2019-2023 - - - 2024-2028 - - - 2029-2033 - - - - 972,792 1,410,838 - 1,199,483 1,293,804 - 1,214,273 1,235,254 - 1,340,397 1,158,209 - 1,466,798 1,081,832 - 9,462,243 4,462,511 - 10,934,507 2,137,706 - 1,202,993 880,518 - 1,481,920 608,845 - 1,706,394 206,079 - 30,981,800 14,475,597 Advance Refunding of Debt On September 12, 2002, general obligation bonds were issued to refund portions of earlier issues. Proceeds from the sale were placed in an irrevocable trust that is to be used to service the future debt requirements of the defeased debt. This refunding resulted in an economic gain as well as a savings from refunding. The economic gain realized in this refunding was $1,351,216 and the savings from the refunding was as follows: Cash flow requirements to service defeased debt $47,127,135 Less: Cash flow requirements for new debt 45,391,909 Net savings from refunding $ 1,735,226 44 J fl 7 0 j u DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 In prior years, the County defeased certain general obligation bonds and COPS by placing the proceeds of a new general obligation bond and COPs in irrevocable trusts to provide for all future debt service payments on the old general obligation bond and the COPs. Accordingly, the trust account assets and the liability for the defeased general obligation bonds and COPs are not included in the County's financial statements. At June 30, 2003, $35,310,000 of bonds and $1,600,000 of COPs outstanding are considered defeased, which includes debt defeased during this current year. F. Selzment Information The County maintains two enterprise funds. The Solid Waste Fund accounts for the operations of the County's landfill at Knott Road and 27u` Street and several transfer stations located throughout the County. The fund also accounts for the accumulation of resources that will be required for the closure and postclosure costs associated with the sanitary landfill. The Fair & Expo Center Funds account for the operations of the County's Fairgrounds and Expo facility including the annual county fair. Included in this fund is the general obligation bond, issued in 1996, to finance the construction of the facility. Selected segment information for the year ended June 30, 2003, is as follows: CONDENSED STATEMENT OF NET ASSETS Assets: Current assets Capital assets Other - Deferred financing costs Total assets Liabilities: Current liabilities Noncurrent liabilities Total liabilities Net assets: Invested in capital assets, net of related debt Restricted Unrestricted Total net assets Solid Waste Fair & Expo 18,251,528 1,262,719 5,531,857 27,868,830 - 1,705,678 23,783,385 30,837,227 369,547 1,249,212 15,600,377 24,954,802 15,969,925 26,204,014 45 5,122,358 3,281,094 2,691,102 1,352,120 7,813,460 4,633,214 CONDENSED STATEMENT OF CASH FLOWS Net cash provided (used) by: Operating activities 2,238,832 (747,320) Noncapital financing activities DESCHUTES COUNTY, OREGON Capital and related financing activities NOTES TO FINANCIAL STATEMENTS (1,902,829) FOR THE YEAR ENDED JUNE 30, 2003 (1,177,169) CONDENSED STATEMENT OF REVENUES, EXPENSES 7,309,340 AND CHANGES IN NET ASSETS Beginning cash and cash equivalents 3,884,718 (20,535) Ending cash and cash equivalents Solid Waste Fair & Expo Operating revenues 6,009,109 1,561,048 Depreciation 464,962 704,157 Other operating expenses 3,364,910 2,211,138 Operating income 2,179,237 (1,354,247) Nonoperating revenues (expenses) Property taxes - 1,952,415 Investment earnings 303,480 18,342 Operating grants Gain on capital asset disposition - 340,361 198,611 2,009,250 Transfers in 396,742 Interest and debt issuance expense (86,419) (1,498,751) Changes in net assets 2,736,659 1,722,362 Beginning net assets 5,076,801 2,910,852 Ending net assets 7,813,460 4,633,214 CONDENSED STATEMENT OF CASH FLOWS Net cash provided (used) by: Operating activities 2,238,832 (747,320) Noncapital financing activities 1,200,000 3,292,036 Capital and related financing activities 5,047,677 (1,902,829) Investing activities (1,177,169) 30,257 Net increase (decrease) 7,309,340 672,144 Beginning cash and cash equivalents 3,884,718 (20,535) Ending cash and cash equivalents 11,194,058 651,609 IV. OTHER INFORMATION A. Risk Management All funds of the County, as well as two county service districts (Deschutes County 911 and Extension 4-H), participate in the County's self-insurance program. The County self -insures its general liability, vehicle, workers' compensation, unemployment and medical/dental risks. Neither Black Butte Ranch nor Sunriver Service District participate and Deschutes County 911 County Service District's participation is limited to unemployment benefits and medical/dental. The third party insurance coverage obtained by the county service districts not covered by the County's self-insurance program had no significant reductions in the levels of insurance coverage in the past year. Settled claims have not exceeded insurance coverage in any of the past three fiscal years. 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 net assets, as of June 30, 2003, of the Insurance Fund (all insurance programs other than medical/dental) was $1,411,482 and of the Health Benefits Trust Fund (medical/dental) was $1,148,827. 46 1 C Ei u L n DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Changes in the Insurance Funds' claim liabilities are as follows: Insurance Fund Claims payable, June 30, 2001 $ 393,311 FY 01-02 claims expense 765,857 FY O1-02 claims paid 324,345 Claims payable, June 30, 2002 834,823 FY 02-03 claims expense 926,438 FY 02-03 claims paid 433,414 Claims payable, June 30, 2003 $ 1,327.847 Health Benefits Trust Fund $ 336,625 5,570,937 5,415,458 492,104 6,384,221 6,142,821 � 733,504 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. B. Related party transactions The County has no contracts with related parties. C. Commitments and Contingent liabilities The County entered into a contract for the construction of a Class A office building, approximately half of which will be used by several County administrative departments and half which will be leased under the terms of a long term lease. The contract is for $12,029,250 of which $3,735,112 had been incurred through June 30, 2003. D. Employee pension plans Plan Description: The County contributes to the Oregon Public Employees Retirement System (PERS), an agent multiple -employer defined benefit 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 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 upon reaching five years of service. Vested employees with less 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, 1 47 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 The Oregon Public Employee Retirement System issues a publicly available financial report that includes financial statements and required supplementary information for PERS. That report may be obtained by written request to PERS, P.O. Box 23700, Tigard, OR 97281-3700. Funding Policy: 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, 2003 was 9.12% 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 FY 02-03, the County's annual pension cost of $5,480,831, for PERS was equal to the required and actual contributions. The required contribution was determined as part of the December 31, 2001 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. The excess of the total actuarial liability over the value of the 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 Reserve). Annual pension costs (APC) for the years ending June 30, 2003, 2002 and 2001 are as follows: Emnlover Contributions Year Annual Percentage Ended Pension of APC June 30 Cost (APC) Contributed 2003 $ 5,480,831 100% 2002 10,414,985 100% 2001 4,248,175 100% 48 Net Pension Obligation tDESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS ' FOR THE YEAR ENDED JUNE 30, 2003 The following table presents a schedule of funding progress for the County's Defined Benefit Pension Plan: Actuarial Actuarial Unfunded Valuation Value of Actuarial Actuarial Funded Covered UAL/ Date Assets Liability Liability Ratio Payroll Payroll 1995 $ 36,518,688 $ 39,898,362 $ 3,379,674 92% 18,267,526 19% 1997 55,882,603 56,626,525 743,922 99% 22,154,826 3% 1999 98,676,797 96,434,067 (2,242,730) 102% 26,286,203 -9% 2001 107,935,722 114,603,031 6,667,309 90% 29,981,104 22% E. Post -employment benefits In addition to pension benefits described in Note N.D., the County provides post -employment benefit options for health insurance to eligible retirees, terminated employees, and their dependents. The benefits are provided in accordance with County ordinances and collective bargaining agreements. The criteria to determine eligibility include: years of service, employee age, disability due to line of duty, and whether the employee has vested in the respective retirement plan. The County funds the benefits on a pay-as-you-go basis. Eligible employees are required to pay set premiums for a portion of the cost with the County subsidizing the remaining costs. During the fiscal year ended June 30, 2003, expenses (net of participant contributions) of $82,990 were recognized for post -employment benefits. There are 44 participants currently eligible. Expenses for post-retirement benefits are recognized as eligible employee benefits are paid. F. Landfill closure and postclosure care costs eState and Federal laws and regulations require that the County place a final cover on its landfill sites and perform certain maintenance and monitoring functions at the sites for a minimum of thirty years after closure. In addition to operating expenses related to current activities of the landfill site, an expense provision and related liability are being recognized based on the future closure and postclosure care costs that will be incurred near or after the date the landfill no longer accepts waste. The recognition of these landfill closure and postclosure care costs is based on the amount of the landfill used each year. The estimated liability for landfill closure and postclosure care costs is approximately $9.3 million as of June 30, 2003, which is based on 40% usage of the Knott Landfill capacity and full usage of several smaller sites. It is estimated that an additional $9.3 million will be recognized as closure and postclosure care costs between July 1, 2003 and the date the landfill is currently expected to be filled to capacity (the year 2029). The estimated total current cost of the landfill closure and postclosure care ($18,599,125) is based on the amount that would be paid if all equipment, facilities and services required to close, monitor and maintain the landfills were acquired as of June 30, 2003. However, the actual cost of closure and postclosure care may be higher due to inflation, changes in technology or changes in regulations. 1 49 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 In addition, the County is required by State and Federal laws and regulations to make annual contributions to finance closure and postclosure care. 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. G. Fund Structure Major Funds — Governmental 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 revenues are property taxes and revenues from other governmental agencies. Expenditures primarily cover functions related to assessment and taxation, district attorney, clerk's records and administration. Sheriff — property taxes, charges for services, Federal and State grants for public safety. Mental Health — fees for services, Federal and State grants for mental health services and counseling. Road — gas tax apportionment and forest receipts for public roads and highways. Project Development — proceeds from County land sales and leases for property acquisition for County offices. Major Funds — Proprietary — Enterprise Solid Waste — fees and charges for services for the operation and maintenance of the County's sanitary landfill and transfer stations. Fair & Expo Center — fees, transfers and property taxes for the operation of a fair and expo center, annual county fair and debt service. Nonmaior Governmental Funds Special Revenue Funds Business Loan — loan repayment and interest for loans to business entities for job creation. Community Development Block Grant — State and Federal funds for programs to low and moderate income households. Grant Projects — grants for local programs as designated by the grantor. Justice Court — fines and fees for public safety activities. 50 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 La Pine Industrial Development — charges for services for industrial development in the La Pine area. Park Acquisition and Development — fees paid by developers for County parks. PERS Reserve — charges to County's operating funds and departments for debt service on limited tax pension bonds. County School — local taxes and forest receipts for education. Special Transportation — State grant for transportation. Taylor Grazing — Federal funds administered by 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. Victims' Assistance Program — 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 retrievals stems. 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 programs within the County. Sheriffs Asset Forfeiture —proceeds from sale of assets forfeited in State and Federal Court for law enforcement programs. COLES Asset Forfeiture — proceeds from sale of assets seized by Central Oregon Drug Enforcement team for law enforcement programs. 1 51 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Central Oregon Drug Enforcement — grants for drug investigation and prosecution. Court Facilities Security — State grant to provide security in the court building. Deschutes County Communication System — contracts and loan proceeds for radio system for public safety organizations of Deschutes County. Regional Correctional Facility — State payment for correction facilities servicing four counties. Fund was inactivated as of June 30, 2003. Sheriff's Capital Reserve —transfer from the Sheriff's fund for future capital expenditures. Health Department — fees for services and State grants for community wide health care. HealthyStart-Prenatal — fees for services and State grants for comprehensive prenatal care for low-income women and their infants. ABHA — State grant for mental health services. OHP-CDO — Oregon Health Plan and chemical dependency fees for drug abuse treatment. Public Land Corner Preservation — recording fees for location and maintenance of survey corners. Code Abatement — monies 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 — funds transferred from Community Development for contingencies. CDD -Building Program Reserve — surplus building program funds for contingencies. CDD -Electrical Program Reserve — surplus electrical program funds for contingencies. Geographic Information Systems (GIS) — recording fees and sales for map data system. Weed Abatement — grants for weed control and abatement. Federal Forest Title III — federal monies for grants related to National Forest activities in Deschutes County. 52 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 Road Building and Equipment Reserve — transfers from Road Fund for future capital asset purchases. Road Improvement Reserve — fees for future infrastructure requirements. Vehicle Maintenance Replacement Reserve — transfers from County funds and departments for future vehicle replacement and repair. Dog Control — licenses and fees for animal control. Adult Parole and Probation — charges for services and State Department of Corrections grant for operation of County justice program. Jefferson County Adult Parole and Probation — fees charged Jefferson County, Oregon, for operating a community justice in accordance with an intergovernmental agreement. The fund was inactivated December 1, 2001. Deschutes County 911 County Service District — property taxes, charges for services and grants for operations of County wide emergency call center. Deschutes County 911 County Service District Equipment Reserve — funds transferred from DC 911 for future capital asset requirements. County Extension and 4-H County Service District — property taxes for Oregon State University's Extension Service programs. Black Butte Ranch County Service District — property taxes and fees for security services and law enforcement within the District's boundaries. Sunriver Service District — property taxes and fees for law enforcement and fire services within the District's boundaries. ® Sunriver Service District Reserve — funds transferred from Sunriver Service District for future capital asset requirements. Debt Service Funds 1992 Series Note B — collection of special assessment liens for debt service on special p p assessment bond. Debt was repaid in full during the year ended June 30, 2003 and the fund was inactivated. 1996 Series Ltd Tax Improvement — collection of special assessment liens for debt service on special assessment bond. 2000 Series Ltd Tax Improvement — collection of special assessment liens for debt service on special assessment bond. 1 53 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 LID 2003 — collection of special assessment liens for debt service on special assessment bonds. Community Development — funds transferred from Community Development for debt service on certificates of participation issued to building Community Development building. Full Faith and Credit -2003 — funds transferred from departments for debt service on bonds issued for building, remodel, and acquisition of office buildings, recycling center, communication system. HHS/BJCC — funds transferred from Health and Mental Health for debt service on certificates of participation issued to build and remodel buildings for use by these departments. Government Center — funds transferred for repayment of certificates of participation issued to remodel building. Public Safety — property taxes for debt service on bonds issued to building public safety complex. Redmond Service Building — funds transferred for debt service on certificates of participation issued to acquire and remodel building. PERS — transfer from PERS Reserve for debt service on bonds issued to fund pension liability. Welcome Center — funds transferred from Welcome Center special revenue fund for debt service on certificates of participation issued to build Welcome Center. Bend Library County Service District — property taxes for debt service on bonds issued to build Bend Library. Redmond Library County Service District — property taxes for debt service on bonds issued to remodel building for Redmond Library. Sunriver Library County Service District — property taxes for debt service on bonds issued to build Sunriver Library. Capital Projects Funds New Neighborhood — proceeds from land sales 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 properties. 54 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2003 HHS/BJCC Construction — proceeds from certificates of participation for construction of health and mental health facilities. Project was completed during the year ended June 30, 2003 and the fund was inactivated. ' General County Projects — property taxes and rents for general County capital projects. County/State Building — proceeds from borrowing to build office building. La Pine Building Purchase/Remodel — proceeds from borrowing to purchase and remodel office building in La Pine area. Remodel Projects — proceeds from borrowing to remodel existing County buildings, primarily those used by the State Courts. Warehouse/Archive/IT — proceeds from borrowing to build a warehouse, archive and space for County's Information Technology Department. Extension/4H — land sale proceeds and grants for construction of Extension/411 building. Project was completed during the year ended June 30, 2003 and the fund was inactivated. Nonmajor Proprietary Funds — Internal Service Funds Building — inter -fund charges for custodial, repairs and maintenance and related activities for County facilities. Finance — inter -fund charges for services provided by Finance Department. Legal — inter -fund charges for services provided by Legal Department. Personnel — inter -fund charges for services provided by Personnel Department. 1 55 Information Technology — inter -fund charges for services provided by IT Department. Information Technology Reserve — inter -fund charges for future technology improvements. Insurance — inter -fund charges for non-medical/dental insurance coverage. Health Benefits Trust — inter -fund charges for medical and dental insurance. Justice Center Services — inter -fund charges for facility cost of the justice center. Fund was inactivated July l,. Health and Mental Health Support — inter -fund charges for administrative costs of the County's Health and Mental Health Departments. Fund was inactivated July 1, 2002. 1 55 This page intentionally left blank. u 1� 11 'J 0 r� Fi L7, �J u C 7 G G n Ci REQUIRED SUPPLEMENTAL INFORMATION C! u i This page intentionally left blank. C LI J n 0 0 ��I � I n L, u Continued 1 59 DESCHUTES COUNTY, OREGON General Fund Schedule of Budgeted and Actual Transactions ' Budgetary Basis For the Year Ended June 30, 2003 ' Variance with Final Budget REVENUES Original Budget Final Budget Actual Over (Under) Local Taxes $ 12,293,000 $12,293,000 $12,592,322 $ 299,322 Licenses and Permits 146,900 146,900 204,773 57,873 Fines, forfeitures, and penalties 275,200 275,200 287,155 11,955 Interest and rents 164,123 164,123 153,811 (10,312) Charges for services 1,562,800 1,562,800 2,581,834 1,019,034 Loan Proceeds Other - - - - Intergovernmental State 1,909,480 1,909,480 2,198,580 289,100 Federal 322,700 322,700 325,746 3,046 ' Total revenues 16,674,203 16,674,203 18,344,221 1,670,018 EXPENDITURES General government Board of Commissioners Personnel services 676,927 676,927 655,891 (21,036) Materials and services 110,966 117,466 116,736 (730) Capital outlay 100 2,000 1,515 (485) Total general government 787,993 796,393 774,142 (22,251) General services Assessor Personnel services 1,948,068 1,948,068 1,838,558 (109,510) Materials and services Debt service 654,413 211,655 654,413 211,655 591,069 211,619 (63,344) (36) Capital outlay 101,515 101,515 93,406 (8,109) Totals 2,915,651 2,915,651 2,734,652 (180,999) Clerk / Elections L Personnel services Materials and services 477,950 485,677 497,950 510,677 494,865 478,577 (3,085) (32,100) Capital outlay 17,000 - - - Totals 980,627 1,008,627 973,442 (35,185) L, u Continued 1 59 DESCHUTES COUNTY, OREGON General Fund Schedule of Budgeted and Actual Transactions Budgetary Basis For the Year Ended June 30, 2003 Variance with Final Budget Original Budget Final Budget Actual Over (Under) Expenditures (Continued) Board of Property Tax Appeals Personnel services $ 22,788 $ 22,788 $ 18,183 $ (4,605) Materials and services 16,674 16,674 7,566 (9,108) Totals 39,462 39,462 25,749 (13,713) District Attorney Personnel services 2,104,089 2,091,089 2,057,774 (33,315) Materials and services 702,520 702,520 599,413 (103,107) Capital outlay 9,500 22,500 12,100 (10,400) Totals 2,816,109 2,816,109 2,669,287 (146,822) Finance - Tax Personnel services 376,437 376,437 338,816 (37,621) Materials and services 237,579 237,579 211,739 (25,840) Debt service 49,648 49,648 49,639 (9) Capital outlay 32,135 32,135 18,650 (13,485) Totals 695,799 695,799 618,844 (76,955) Veterans' Services Personnel services 100,695 100,695 100,595 (100) Materials and services 45,509 52,509 50,713 (1,796) Capital outlay 100 100 - (100) Totals 146,304 153,304 151,308 (1,996) Property Management Personnel services 69,775 69,775 68,270 (1,505) Materials and services 36,199 36,199 29,923 (6,276) Capital outlay 100 100 - (100) Totals 106,074 106,074 98,193 (7,881) Surveyor Personnel services 66,400 73,400 70,867 (2,533) Materials and services 80,474 73,474 34,695 (38,779) Capital outlay 20,700 20,700 10,045 (10,655) Totals 167,574 167,574 115,607 (51,967) Continued 60 DESCHUTES COUNTY, OREGON General Fund Schedule of Budgeted and Actual Transactions Budgetary Basis For the Year Ended June 30, 2003 G Expenditures (Continued) Non -Departmental ' Materials and services Capital outlay Totals Total general services Operating contingency Total expenditures ' Excess (deficiency) of revenues over expenditures Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year 1 Fund balance - End of year 0 0 L Variance with Final Budget Original Budget Final Budget Actual Over (Under) $ 873,794 Other financing sources (uses) $ 871,486 Appropriation transfers in (out) 50,000 Proceed of sale of assets 50,000 Transfers in from other funds Transfer out to other funds 923,794 Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year 1 Fund balance - End of year 0 0 L Variance with Final Budget Original Budget Final Budget Actual Over (Under) $ 873,794 $ 953,794 $ 871,486 $ (82,308) 50,000 50,000 50,000 - 923,794 1,003,794 921,486 (82,308} 8,791,394 8,906,394 8,308,568 (597,826) 1,818,399 922,848 - (922,848) 11,397,786 10,625,635 9,082,710 (1,542,925) 5,276,417 6,048,568 9,261,511 3,212,943 (283,302) - (283,302) - - 3,770 (3,770) 124,036 124,036 124,036 - (9,150,453) (9,639,302) (9,558,082) (81,220) (9,026,417} (9,798,568} (9,430,276} (368,292) (3,750,000) (3,750,000) (168,765) 3,581,235 3,750,000 3,750,000 4,918,551 1,168,551 $ - $ - $ 4,749,786 $ 4,749,786 1 61 DESCHUTES COUNTY, OREGON Sheriffs Fund Schedule of Budgeted and Actual Transactions Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Loan Proceeds Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Appropriation transfers in (out) Proceeds from sale of assets Transfers in from other funds Transfer out to other funds Loan Proceeds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Final Budget Original Budget Final Budget Actual Over (Under) $ 8,940,000 $ 8,940,000 $ 9,040,940 $ 100,940 250,500 250,500 450,101 199,601 113,333 113,333 111,286 (2,047) 1,554,041 1,554,041 1,023,760 (530,281) 50,500 50,500 85,229 34,729 - - 305,926 305,926 334,353 334,353 321,457 (12,896) 495,649 495,649 303,603 (192,046) 11,738,376 11,738,376 11,642,302 (96,074) 11,693,906 11,741,256 11,384,786 (356,470) 2,893,578 2,922,078 2,757,196 (164,882) 616,513 588,013 473,588 (114,425) 15,203,997 15,251,347 14,615,570 (635,777) 235,281 235,281 - (235,281) 15,439,278 15,486,628 14,615,570 (871,058) (3,700,902) (3,748,252) (2,973,268) 774,984 - 47,350 - (47,350) - - 9,216 9,216 2,750,777 2,750,777 2,795,864 45,087 (273,300) (273,300) (273,300) - - - 37,117 37,117 2,477,477 2,524,827 2,568,897 44,070 (1,223,425) (1,223,425) (404,372) 819,053 2,250,000 2,250,000 2,461,722 211,722 $ 1,026,575 $ 1,026,575 $2,057,351 $ 1,030,776 62 u ' DESCHUTES COUNTY, OREGON Mental Health Fund ' Schedule of Budgeted and Actual Transactions Budgetary Basis For the Year Ended June 30, 2003 n EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency ' Total expenditures Excess (deficiency) of revenues REVENUES Local Licenses and Permits e Interest and rents Charges for services ' Other Intergovernmental State ' Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency ' Total expenditures 0 Variance with Final Original Budget Over Budget Final Budget Actual (Under) $ 110,500 $ 110,500 $ 97,205 $ (13,295) 29,000 29,000 40,652 11,652 3,176,709 3,176,709 2,854,542 (322,167) - - 850 850 8,659,017 8,659,017 8,463,782 (195,235) 11,975,226 11,975,226 11,457,031 (518,195) 5,729,850 5,729,850 5,484,596 (245,254) 7,842,423 8,067,423 7,209,014 (858,409) 50,000 50,000 4,018 (45,982) 13,622,273 13,847,273 12,697,628 (1,149,645) 531,243 306,243 - (306,243) 14,153,516 14,153,516 12,697,628 (1,455,888) (2,178,290) (2,178,290) (1,240,597) 937,693 1,336,620 1,336,620 1,865,941 529,321 (150,000) (150,000) (150,000) - 1,186,620 1,186,620 1,715, 941 529,321 (991,670) (991,670) 475,344 1,467,014 991,670 991,670 1,148,359 156,689 $ - $ - $1,623,703 $1,623,703 1 63 Excess (deficiency) of revenues over expenditures Other financing sources (uses) e Transfers in from other funds Transfer out to other funds ' Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 0 Variance with Final Original Budget Over Budget Final Budget Actual (Under) $ 110,500 $ 110,500 $ 97,205 $ (13,295) 29,000 29,000 40,652 11,652 3,176,709 3,176,709 2,854,542 (322,167) - - 850 850 8,659,017 8,659,017 8,463,782 (195,235) 11,975,226 11,975,226 11,457,031 (518,195) 5,729,850 5,729,850 5,484,596 (245,254) 7,842,423 8,067,423 7,209,014 (858,409) 50,000 50,000 4,018 (45,982) 13,622,273 13,847,273 12,697,628 (1,149,645) 531,243 306,243 - (306,243) 14,153,516 14,153,516 12,697,628 (1,455,888) (2,178,290) (2,178,290) (1,240,597) 937,693 1,336,620 1,336,620 1,865,941 529,321 (150,000) (150,000) (150,000) - 1,186,620 1,186,620 1,715, 941 529,321 (991,670) (991,670) 475,344 1,467,014 991,670 991,670 1,148,359 156,689 $ - $ - $1,623,703 $1,623,703 1 63 DESCHUTES COUNTY, OREGON Road Fund Schedule of Budgeted and Actual Transactions Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Licenses and Permits Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out to other funds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Final Original Budget Over Budget Final Budget Actual (Under) (3,200,063) (3,200,063) 140,316 3,340,379 (565,000) (565,000) (565,000) - 293,000 293,000 320,713 27,713 (272,000) (272,000) (244,287) 27,713 (3,472,063) (3,472,063) (103,971) 3,368,092 3,472,063 3,472,063 4,526,030 1,053,967 $ - $ - $ 4,422,058 $ 4,422,058 64 100,000 100,000 72,632 (27,368) 394,000 394,000 427,380 33,380 110,000 110,000 89,714 (20,286) 6,525,196 6,525,196 6,917,520 392,324 2,919,130 2,919,130 2,897,974 (21,156) 10,048,326 10,048,326 10,405,220 356,894 3,916,942 3,916,942 3,775,021 (141,921) 5,737,836 5,737,836 5,952,778 214,942 2,882,037 2,882,037 537,105 (2,344,932) 12,536,815 12,536,815 10,264,904 (2,271,911) 711,574 711,574 - (711,574) 13,248,389 13,248,389 10,264,904 (2,983,485) (3,200,063) (3,200,063) 140,316 3,340,379 (565,000) (565,000) (565,000) - 293,000 293,000 320,713 27,713 (272,000) (272,000) (244,287) 27,713 (3,472,063) (3,472,063) (103,971) 3,368,092 3,472,063 3,472,063 4,526,030 1,053,967 $ - $ - $ 4,422,058 $ 4,422,058 64 F L 11 L C G G lJ DESCHUTES COUNTY, OREGON Project Development Fund Schedule of Budgeted and Actual Transactions Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Other Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 1,104 $ 1,104 539,612 539,612 438,556 (101,056) 435,459 435,459 1,028,252 592,793 975,071 975,071 1,467,912 492,841 96,197 96,197 79,998 (16,199) 100 75,100 74,717 (383) 96,297 171,297 154,715 (16,582) 1,249,120 1,084,870 - (1,084,870) 1,345,417 1,256,167 154,715 (1,101,452) (370,346) (281,096} 1,313,197 1,594,293 ' Other financing sources (uses) Transfers in from other funds 300,000 300,000 300,000 - Transfer out to other funds (651,435) (740,685) (657,202) 83,483 Proceeds of sale of assets 250,000 250,000 199,204 (50,796) Total other financing sources (uses) (101,435) (190,685} (157,998) 32,687 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (471,781) (471,781) 1,155,199 1,626,980 Fund balance - Beginning of year 3,471,781 3,471,781 3,632,892 161,111 Fund balance - End of year $ 3,000,000 $ 3,000,000 $ 4,788,091 $ 1,788,091 J u u fl ri 1 65 L C C I � This page intentionally left blank. I J H Fj r, C 0 r 7 I FUND STATEMENTS AND SCHEDULES r 0 This page intentionally left blank. u Fil COMBINING NON -MAJOR GOVERNMENTAL FUNDS L 0 r 0 0 u P, This page intentionally left blank. I 0 J DESCHUTES COUNTY, OREGON Nonmajor Governmental Funds Combining Balance Sheet June 3O.2O03 Total Nonmajor Special Debt Service Capital Project Governmental Revenue Funds Funds Funds Funds 5,235.932 ASSETS 7,751/126 Cash and cash equivalents 15.327 Investments, plus accrued interest - Restricted cash 543.279 Taxes receivable 17.705 Accounts receivable 1.137.835 Notes and contracts receivable - Assessments receivable 345.481 Due from other funds 34.019 Prepaid expenses - 369.159 Total oaaeta - - LIABILITIES AND FUND BALANCES Liabilities: m� Accounts payable - Defiuitinpooled cash accounts Due hoother funds Deferred revenues Total liabilities Fund balances: Unreeenxed, reported in nonnn joc Special revenue funds Debt service funds Capital project funds Total fund bo|onoeo Total liabilities and fund balances Nonmajor Governmental Funds Combining Balance Sheet June 3O.2O03 Total Nonmajor Special Debt Service Capital Project Governmental Revenue Funds Funds Funds Funds 5,235.932 617.755 7,751/126 13.805.113 15.327 1.181.196 - 1.196.533 543.279 158.202 17.705 719.185 1.137.835 - - 1.137.835 345.481 1.045.841 - 34.019 1.425.342 - 369.159 - - - - 259.159 11,712 - - 11,712 $ 1.180397 $ 42,374 $ 887,604 $ 2.110\375 158.901 - - 158.901 9.159 ' - 8.158 499731 1172,934 48,755 1,721,420 1,848,189 1�15,308 036360 3999855 15.442.640 - - 15/442.640 ' 2.841.323 - 2.841.323 - - 20087549 20,087,549 15,442,640 2,841,323 20087549 38,371,512 � 7l DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 Continued 72 Community Business Development Grant Justice La Pine Loan Block Grant Projects Court Industrial ASSETS Cash and cash equivalents $ 318,590 $ - $ 10,019 $ 28,128 $ 3,835 Investments, plus accrued interest 186,791 - 5,874 16,140 2,248 Restricted cash - - - - _ Taxes receivable Accounts receivable - 227,911 - - - Notes and contracts receivable 150,000 - - - 195,481 Assessments receivable - - _ _ - Due from other funds 250,000 Inventory - Prepaid expenses - - - _ _ Total assets $ 905,381 $ 227,911 $ 15,892 $ 44,268 $ 201,564 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 5,600 $ 68,945 $ - $ 5,706 $ 6,080 Deficit in pooled cash accounts - 158,901 - - - Due to other funds - - _ _ _ Deferred revenues 150,000 - - - 195,482 Total liabilities 155,600 227,846 - 5,706 201,562 Fund balances: Undesignated 749,781 65 15,892 38,562 2 Total liabilities and fund balances $ 905,381 $ 227,911 $ 15,892 $ 44,268 $ 201,564 Continued 72 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds ' Combining Balance Sheet June 30, 2003 ' Park Acquisition PERS County & Development Reserve School Special Taylor Transportation Grazing ASSETS Cash and cash equivalents Investments, plus accrued interest $ 361,324 $ 482,673 $ 10 211,847 282,995 6 $ 44,321 25,986 $ 10,653 6,245 Restricted cash - - _ _ _ Taxes receivable - - - - _ Accounts receivable 16,174= 4,902 Notes and contracts receivable = = Assessments receivable - - - - _ Due from other funds - - - - ' Inventory = Prepaid expenses - - - _ - Total assets $ 589,345 $ 765,668 $ 17 $ 75,209 $ 16,898 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 3,989 $ _ - $ $ 67,750 $ - Deficit in pooled cash accounts - - - - _ Due to other funds Deferred revenues - - - _ _ Total liabilities 3,989 - - 67,750 - Fund balances: Undesignated 585,356 765,668 17 7,459 16,898 Total liabilities and fund balances $ 589,345 $ 765,668 $ 17 $ 75,209 $ 16,898 73 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 Continued 74 Transient Room Video Welcome Industrial Land Sales Tax Lottery Center Development Maintenance ASSETS Cash and cash equivalents $ 23,940 $ 126,033 $ 66,185 $ 48,794 $ 201,020 Investments, plus accrued interest 14,036 73,894 47,791 28,608 117,860 Restricted cash - - 15,327 - - Taxes receivable 289,343 - 48,218 - - Accounts receivable - - - - - Notes and contracts receivable - - - - _ Assessments receivable - - - - _ Due from other funds - - - _ - Inventory - - - - _ Prepaid expenses - - - - _ Total assets $ 327,320 $ 199,927 $ 177,521 $ 77,403 $ 318,880 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 30,698 $ - $ 113,924 $ - $ 1,987 Deficit in pooled cash accounts - - - _ - Due to other funds Deferred revenues - - - _ - Totalliabilities 30,698 - 113,924 - 1,987 Fund balances: Undesignated 296,622 199,927 63,597 77,403 316,892 Total liabilities and fund balances $ 327,320 $ 199,927 $ 177,521 $ 77,403 $ 318,880 Continued 74 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds ' Combining Balance Sheet June 30, 2003 County Commission Public Liquor Victims' Clerk on Children & Safety Enforcement Assistance Law Library Records Families Reserve ASSETS Cash and cash equivalents $ 17,024 $ 45,006 $ 16,900 $ 32,094 $ 659,297 $ 60,605 Investments, plus accrued interest 9,982 26,387 9,879 18,817 386,551 35,533 Restricted cash - - - - - - Taxes receivable - - - - - - Accounts receivable 15,231 133,789 Notes and contracts receivable _ = = = Assessments receivable - - - - - - Due from other funds - - - _ _ _ Inventory Prepaid expenses - - - - - - Total assets $ 27,006 $ 86,624 $ 26,779 $ 50,911 $ 1,179,637 $ 96,138 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 420 $ 4,347 $ - $ 370,160 $ 3,578 Deficit in pooled cash accounts - - - - - - Due to other funds - - - - - - Deferred revenues - - - - - - Totalliabilities - 420 4,347 - 370,160 3,578 Fund balances: Undesignated 27,006 86,204 22,432 50,911 809,477 92,559 Total liabilities and fund balances $ 27,006 $ 86,624 $ 26,779 $ 50,911 $ 1,179,637 $ 96,138 Continued '75 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 ASSETS Cash and cash equivalents Investments, plus accrued interest Restricted cash Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Due from other funds Inventory Prepaid expenses Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deficit in pooled cash accounts Due to other funds Deferred revenues Total liabilities Fund balances: Undesignated Total liabilities and fund balances Community Sheriffs COLES Central Justice Asset Asset Oregon Drug Court Juvenile Forfeiture Forfeiture Enforcement Facilities $ 90,508 $ 80,240 $ 8,999 $ 37,850 $ 30,845 53,066 47,045 5,276 22,191 18,085 50,302 - 2,349 - 3,361 $ 193,876 $ 127,285 $ 16,624 $ 60,041 $ 52,291 $ 72,018 $ 255 $ - $ 3,413 $ - 72,018 255 - 3,413 - 121,858 127,031 16,624 56,628 52,291 $ 193,876 $ 127,285 $ 16,624 $ 60,041 $ 52,291 Continued 76 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 Des Co Regional Sheriffs Communication Correctional Capital System Facility Reserve Health Healthy Start ASSETS Cash and cash equivalents Investments, plus accrued interest $ 1,267,166 $ 481 $ 742,949 282 215,553 126,381 $ 288,919 169,337 $ 29,493 17,292 Restricted cash - - - - - Taxes receivable - - - - _ ' Accounts receivable - - - 257,978 61,180 Notes and contracts receivable Assessments receivable - - - - - Due from other funds - - ' Inventory _ _ _ Prepaid expenses - - - - - Total assets $ 2,010,115 $ 763 $ 341,934 $ 716,234 $ 107,966 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 763 $ - $ 41,958 $ 9,954 Deficit in pooled cash accounts Due to other funds Deferred revenues - - - - Total liabilities - 763 - 41,958 9,954 Fund balances: Undesignated 2,010,115 - 341,934 674,276 98,011 Total liabilities and fund balances $ 2,010,115 $ 763 $ 341,934 $ 716,234 $ 107,966 Continued 77 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 17,720 $ 9,326 $ - $ 48,455 Deficit in pooled cash accounts - - - _ - Due to other funds - Deferred revenues - - _ Total liabilities - 17,720 9,326 - 48,455 Fund balances: Undesignated 512,249 4,235 559,892 28,516 146,876 Total liabilities and fund balances $ 512,249 $ 21,955 $ 569,218 $ 28,516 $ 195,331 Continued 78 Public Land Code Community ABHA OHP-CDO Corner Abatement Development ASSETS Cash and cash equivalents $ 190,423 $ 13,840 $ 358,832 $ 17,976 $ 72,539 Investments, plus accrued interest 111,647 8,115 210,386 10,540 42,471 Restricted cash - - - _ _ Taxes receivable - Accounts receivable 210,179 - - - 80,321 Notes and contracts receivable - - - - _ Assessments receivable - - - _ _ Due from other funds - - - _ _ Inventory - - - _ _ Prepaid expenses - _ _ _ _ Total assets $ 512,249 $ 21,955 $ 569,218 $ 28,516 $ 195,331 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 17,720 $ 9,326 $ - $ 48,455 Deficit in pooled cash accounts - - - _ - Due to other funds - Deferred revenues - - _ Total liabilities - 17,720 9,326 - 48,455 Fund balances: Undesignated 512,249 4,235 559,892 28,516 146,876 Total liabilities and fund balances $ 512,249 $ 21,955 $ 569,218 $ 28,516 $ 195,331 Continued 78 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds ' Combining Balance Sheet June 30, 2003 Community CDD Building CDD Development Program Electrical GIS ' CDD-TDC Reserve Reserve Reserve Dedicated ASSETS Cash and cash equivalents $ 33,395 $ 956,704 118,742 $ 19,373 $ 502,195 ' Investments, plus accrued interest 19,579 560,923 69,619 11,358 294,441 Restricted cash - - - - - Taxes receivable - - - - - Accounts receivable - - Notes and contracts receivable _ _ - Assessments receivable - - - - - Due from other funds - - - - ' Inventory _ Prepaid expenses - - - - - Total assets $ 52,974 $ 1,517,627 $ 188,361 $ 30,731 $ 796,636 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 31,100 $ - - $ $ - $ 2,166 Deficit in pooled cash accounts - - - - - Due to other funds - - - - - Deferred revenues - - - - - Totalliabilities 31,100 - - - 2,166 ' Fund balances: Undesignated 21,874 1,517,627 188,361 30,731 794,470 Total liabilities and fund balances $ 52,974 $ 1,517,627 $ 188,361 $ 30,731 $ 796,636 Continued 79 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 40,834 $ - $ - $ Deficit in pooled cash accounts - - Due to other funds - Deferred revenues - - Total liabilities - 40,834 - - Fund balances: Undesignated 19,937 177,630 483,387 855,610 770,370 Total liabilities and fund balances $ 19,937 $ 218,464 $ 483,387 $ 855,610 $ 770,370 Continued 80 Vehicle Road Maintenance Weed Federal Road Building Improvement & Abatement Forest Title 111 & Equipment Reserve Replacement ASSETS Cash and cash equivalents $ 12,146 $ 137,719 $ 304,725 $ 539,372 $ 485,637 Investments, plus accrued interest 7,121 80,745 178,662 316,238 284,733 Restricted cash - - - _ _ Taxes receivable - Accounts receivable 670 Notes and contracts receivable - - - - _ Assessments receivable - - - _ - Due from other funds - - - _ - Inventory - - - - _ Prepaid expenses - - - - _ Total assets $ 19,937 $ 218,464 $ 483,387 $ 855,610 $ 770,370 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 40,834 $ - $ - $ Deficit in pooled cash accounts - - Due to other funds - Deferred revenues - - Total liabilities - 40,834 - - Fund balances: Undesignated 19,937 177,630 483,387 855,610 770,370 Total liabilities and fund balances $ 19,937 $ 218,464 $ 483,387 $ 855,610 $ 770,370 Continued 80 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 ASSETS Cash and cash equivalents Investments, plus accrued interest Restricted cash Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Due from other funds Inventory Prepaid expenses Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deficit in pooled cash accounts Due to other funds Deferred revenues Total liabilities Fund balances: Undesignated Total liabilities and fund balances $ 19,818 $ 10,073 $ 34,761 $ = $ 6,960 70,371 - 9,751 19,818 10,073 105,132 - 16,711 47,736 61,840 578,231 82,865 98,310 $ 67,554 $ 71,913 $ 683,363 $ 82,865 $115,022 81 Continued Deschutes Adult Parole Deschutes County 911 Extension Dog Control & Probation County 911 Reserve 4-H $ 42,200 $ 44,531 $ 341,872 $ 52,238 $ 64,914 24,742 26,109 200,442 30,627 38,060 - - 86,907 - 12,047 611 1,273 42,430 = _ - - 11,712 - - $ 67,554 $ 71,913 $ 683,363 $ 82,865 $115,022 $ 19,818 $ 10,073 $ 34,761 $ = $ 6,960 70,371 - 9,751 19,818 10,073 105,132 - 16,711 47,736 61,840 578,231 82,865 98,310 $ 67,554 $ 71,913 $ 683,363 $ 82,865 $115,022 81 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Balance Sheet June 30, 2003 ASSETS Cash and cash equivalents Investments, plus accrued interest Restricted cash Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Due from other funds Inventory Prepaid expenses Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deficit in pooled cash accounts Due to other funds Deferred revenues Total liabilities Fund balances: Undesignated Total liabilities and fund balances Sunriver Sunriver $ 5,944 $ 141,693 $ - $ 1,180,397 - - - 158,901 - - 9,159 9,159 16,302 57,825 - 499,731 22,246 199,518 9,159 1,848,189 293,928 343,815 102,653 15,442,640 $ 316,174 $ 543,333 $ 111,812 $ 17,290,829 82 Service Service Total Non -Major District - District - Special Revenue Black Butte General Fund Reserve Fund Funds $ 293,245 $ 421,167 $ 111,812 $ 9,742,103 - - - 5,235,932 - - - 15,327 22,929 83,834 - 543,279 - 29,173 - 1,137,835 - - - 345,481 - 9,159 - 259,159 - - - 11,712 $ 316,174 $ 543,333 $ 111,812 $ 17, 290, 829 $ 5,944 $ 141,693 $ - $ 1,180,397 - - - 158,901 - - 9,159 9,159 16,302 57,825 - 499,731 22,246 199,518 9,159 1,848,189 293,928 343,815 102,653 15,442,640 $ 316,174 $ 543,333 $ 111,812 $ 17,290,829 82 ASSETS Cash and cash equivalents Investments, plus accrued interest Restricted cash Taxes receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deferred revenues Total liabilities Fund balances: Unreserved Total liabilities and fund balances DESCHUTES COUNTY, OREGON Nonmajor Debt Service Funds Combining Balance Sheet June 30, 2003 Government 1996 Series 2000 Series Center LTD Tax LTD Tax CDD Bldg Full Faith & HHS/BJCC 1989/98 Improvement Improvement LID 2003 1996 COPS Credit 2003 1998 COPS COPs $ 178,663 $ 424,618 $ 153,575 $ - $ 26,848 $ - $ - 104,751 248,957 90,042 - 15,741 - - - - - 214,033 _ 617,643 131,604 34,659 423,124 588,058 - - - - $ 318,073 $ 1,096,699 $ 831,676 $ 214,033 $ 42,588 $ 617,643 $ 131,604 34,659 423,124 588,058 34,659 423,124 588,058 42,374 - - 42,374 - - 283,415 673,575 243,617 214,033 215 617,643 131,604 $ 318,073 $ 1,096,699 $ 831,676 $ 214,033 $ 42,588' $ 617,643 $ 131,604 Continued 83 DESCHUTES COUNTY, OREGON Nonmajor Debt Service Funds Combining Balance Sheet June 30, 2003 84 Redmond Sunriver Welcome Bend Library Library Library Total Non - Public Safety Redmond Center CSD CSD CSD Major Debt General Building PERS Series 1988/98 General General General Service Obligation 1994 COPs 2002 COPs Obligation Obligation Obligation Funds ASSETS Cash and cash equivalents $ 205,008 $ - $ 85 $ - $ 53,368 $ 5,185 $ 6,288 $ 1,053,637 Investments, plus accrued interest 120,197 - 50 - 31,290 3,040 3,687 617,755 Restricted cash - 65,456 - 152,460 - - - 1,181,196 Taxes receivable 106,914 - - - 36,188 9,922 5,178 158,202 Notes and contracts receivable - - - - - - - 1,045,841 Total assets $ 432,119 $ 65,456 $ 135 $ 152,460 $ 120,846 $ 18,147 $ 15,152 $ 4,056,631 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable - - - - - - - 42,374 Deferred revenues 85,612 - - - 29,296 8,010 4,175 1,172,934 Total liabilities 85,612 - - - 29,296 8,010 4,175 1,215,308 Fund balances: Unreserved 346,507 65,456 135 152,460 91,550 10,137 10;976 2,841,323 Total liabilities and fund balances $ 432,119 $ 65,456 $ 135 $ 152,460 $ 120,846 $ 18,147 $ 15,152 $ 4,056,631 84 DESCHUTES COUNTY, OREGON Nonmajor Capital Project Funds Combining Balance Sheet June 30, 2003 La Pine Total Non - Local General County ! Builing Warehouse Major Capital New Improvement County State Purchase and Remodel Archive and Projects Neighborhood District Projects Building Remodel Projects IT Funds ASSETS ' Gash and cash equivalents Investments, plus accrued interest $ 791,850 464,268 $ 735,441 431,194 $ 761,172 $6,120,957 446,280 3,588,761 $ 1,327,325 778,220 $2,094,441 1,227,987 $1,389,572 814,716 $13,220,758 7,751,426 Restricted cash Taxes receivable - - 17,705 - - - - 17,705 Accounts receivable - - - - - - - Notes and contracts receivable - 34,0193 - - 34,019 4,019 ' Assessments receivable = Due from other funds - - - - - - Total assets $ 1,256,118 $1,200,654 $1,225,157 $9,709,718 $ 2,105,545 $3,322,428 $2,204,288 $21,023,908 ' LIABILITIES AND FUND BALANCES Liabilities: Accounts payable 79,300 20,106 744 707,916 - 11,671 67,867 887,604 Deferred revenues - 34,019 14,736 - - - - 48,755 ' Total liabilities 79,300 54,125 15,480 707,916 11,671 67,867 936,360 Fund balances: Unreserved 1,176,818 1,146,529 1,209,677 9,001,802 2,105,545 3,310,757 2,136,421 20,087,549 ' Total liabilities and fund balances $ 1,256,118 $1,200,654 $1,225,157 $9,709,718 $ 2,105,545 $3,322,428 $2,204,288 $21,023,908 ' 85 DESCHUTES COUNTY, OREGON Nonmajor Governmental Funds , Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended June 30, 2003 ' Total Nonmajor Special Revenue Debt Service Capital Project Governmental Funds Funds Funds Funds , REVENUES Local Taxes -Property $ 4,766,465 $ 2,861,706 $ 389,972 $ 8,018,143 ' Taxes -Other 2,967,212 - - 2,967,212 Licenses and Permits 137,406 - - 137,406 Fines, forfeitures, and penalties 598,543 - - 598,543 , Interest and rents 368,947 115,322 268,959 753,228 Charges for services 8,208,871 427,302 271,015 8,907,188 Other 510,549 - 50,000 560,549 Intergovernmental , Local 1,055,832 - 34,000 1,089,832 State Federal 13,275,606 2,547,143 - - 24,996 - 13,300,602 2,547,143 Total revenues 34,436,574 3,404,330 1,038,942 38,879,846 EXPENDITURES Current: General services 8,682,230 - - 8,682,230 Education 1,106,637 - - 1,106,637 County roads 270,859 - - 270,859 Public safety 14,884,496 - - 14,884,496 Health and welfare 9,881,631 - - 9,881,631 Debt service: , Principal - 2,649,026 - 2,649,026 Interest - 2,087,185 - 2,087,185 Capital outlay 1,005,156 - 8,224,746 9,229,902 Total expenditures 35,831,009 4,736,211 8,224,746 48,791,966 Excess (deficiency) of revenues over expenditures (1,394,435) (1,331,881} (7,185,804) (9,912,120) OTHER FINANCING SOURCES (USES) , Transfers in from other funds 8,654,835 1,344,346 428,503 10,427,684 Transfer out to other funds (4,440,010) (190,311) (4,225) (4,634,546) Loan Proceeds 2,000,000 - 25,682,294 27,682,294 , Proceeds of sale of assets 32,042 - - 32,042 Total other financing sources (uses) 6,246,867 1,154,035 26,106,572 33,507,474 ' Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses 4,852,432 (177,846) 18,920,768 23,595,354 ' Fund balance- Beginning of year 10,590,208 3,019,169 1,166,781 14,776,158 Fund balance - End of year $ 15,442,640 $ 2,841,323 $ 20,087,549 $ 38,371,512 ' 86 , DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Community Business Development Grant Justice La Pine Loan Block Grant Projects Court Industrial - - 187 6,120 - 212 681 18,620 - - 53,622 - 415,418 - - - 20,092 - - 5,656 - - 510,438 5,636 - - 421,538 510,438 65,126 681 38,899 50,821 510,341 54,675 242,944 38,907 379,064 510,341 5,441 5,825 11 50,821 54,675 242,944 38,907 370,717 97 10,451 242,263 (8) 275,000 - 275,000 - 370,717 97 10,451 32,737 (8) 379,064 (32) 5,441 5,825 11 $ 749,781 $ 65 $ 15,892 $ 38,562 $ 2 87 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Park Acquisition & PERS County Special Development Reserve School Transportation $ - $ - $ 17 $ - 18,550 - - 10,101 6,988 569 1,937 - 340,579 - - 84,016 - 141,264 230,001 - - 964,396 - 112,667 347,567 1,106,246 231,938 36,555 - - - - 1,106,637 - 282,493 36,555 - 1,106,637 282,493 76,112 347,567 391 (50,555) 700,000 - - (293,368) - - 406,632 - - 76,112 754,199 (391) (50,555) 509,243 11,469 408 58,014 $ 585,356 $ 765,668 $ 17 $ 7,459 88 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Taylor Transient Video Welcome Industrial Grazing Room Tax Lottery Center Development 2,543,329 - 423,883 - - 269 5,972 1,991 3,056 68,307 - - - 77,279 - 4,356 - 417,257 - - 4,625 2,549,301 419,248 504,218 68,307 - 525,344 319,327 365,636 57,162 - 525,344 319,327 365,636 12,272 57,162 100,006 4,625 2,023,957 99,921 138,582 11,145 $ 296,622 - (2,014,321) - (138,000) (50,000) - (2,014,321) - 138,000 (50,000} 4,625 9,636 99,921 582 (38,855) 12,272 286,986 100,006 63,015 116,258 $16,898 $ 296,622 $199,927 $ 63,597 $ 77,403 Continued 89 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Land Sales Liquor Victims' Maintenance Enforcement Assistance Law Library - 32,378 3,407 - 5,305 303 1,361 542 43,957 - 50,136 1,399 - 15,051 - - - 87,349 111,607 - - 18,129 - 49,262 32,681 175,433 113,548 28,564 - - 107,351 - 230,178 - 1,025 - - 28,564 1,025 230,178 107,351 20,698 31,656 54,745 6,197 42,000 - (10,000) - - (10,000) 42,000 - 20,698 21,656 (12,745) 6,197 296,194 5,350 98,949 16,236 $ 316,892 $ 27,006 $ 86,204 $ 22,432 90 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year County Commission on Public Community Clerk Children & Safety Justice Records Families Reserve Juvenile - - - 490 1,360 22,003 1,368 7,057 97,577 575 - 139,125 - 9,915 - - - - 196,291 1,911,378 - 357,993 - 602,726 - 204,832 98,937 2,546,597 1,368 905,788 M - 25,920 4,985,484 - 2,538,779 - - 16,981 - - 14,741 107,497 2,538,779 25,920 5,000,225 (8,560 ) 7,8182( 4,552) 4,094,437 220,852 54,000 4,213,153 (76,410) - - 144,442 54,000 4,213,153 (8,560) 152,260 29,448 118,716 59,471 657,216 63,112 3,142 $ 50,911 $ 809,477 $ 92,559 $ 121,858 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Sheriffs COLES Central Asset Asset Oregon Drug Court Forfeiture Forfeiture Enforcement Facilities 26,905 16,567 3,628 80,533 2,220 57 728 1,173 - - 23,927 - 195,268 - 10,100 - - - 113,890 - 29,125 16,624 347,541 81,706 34,382 - 356,126 92,183 34,382 - 356,126 92,183 (5,257) 16,624 (8,585) 10,477 10,427 - - - 10,427 - - - 5,170 16,624 (8,585) (10,477) 121,861 - 65,213 62,768 $127,031 $ 16,624 $ 56,628 $ 52,291 Continued 92 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Des Co Regional Sheriffs Communication Correctional Capital System Facility Reserve Health 10,115 3,022 5,236 11,002 - 127,743 - 360,394 - - - 57,259 - 95,122 - 7,978 - 1,444,173 - 2,070,854 10,115 1,670,060 5,236 2,507,487 1,825,728 - - - - 3,961,315 - - 3,572 1,825,728 - 3,964,887 10,115 (155,668) 5,236 (1,457,400} 336,698 1,664, 060 - - - (150,000) 2,000,000 - - 2,000,000 - 336,698 1,514,060 2,010,115 (155,669) 341,934 56,660 - 155,669 - 617,616 $ 2,010,115 $ - $ 341,934 $ 674,276 93 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Healthy Public Land Code Start ABHA OHP-CDO Corner Abatement 107 - 324 13,047 541 7,938 517 188,356 - - 722,672 - 14 - - - - 132,330 2,996,009 415,814 - - 321,024 3,009,056 416,355 730,717 517 484,510 285 296,181 2,358,642 443,196 - - 296,181 2,358,642 443,196 484,510 285 24,843 650,4142( 6,841) 246,207 232 53,922- - - - (917,728) - - 53,922 917,728) - - - 78,765 (267,314) (26,841) 246,207 232 19,246 779,563 31,076 313,685 28,284 $ 98,011 $ 512,249 $ 4,235 $ 559,892 $ 28,516 Continued 94 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Community CDD Building Community Development Program Development CDD-TDC Reserve Reserve 6,112 - - - 20,905 1,711 27,578 361 4,987,615 - - - 400,392 - - - 11,542 - - - 242,795 - - - 5,669,361 1,711 27,578 361 5,150,420 85,662 - - 20,387 - - - 5,170,807 85,662 - - 498,5548( 3,951) 27,578 361 100,000 - - 172,030 (402,749) - (50,000) - (302,749) - (50,000) 172,030 195,805 (83,951) (22,422) 172,391 (48,929) 105,825 1,540,049 15,971 $ 146,876 $ 21,874 $ 1,517,627 $ 188,361 Continued 95 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year CDD Federal Electrical GIS Weed Forest Title Reserve Dedicated Abatement III 12 12,623 252 3,460 451,454 6,165 - 90,171 8,050 - - 60,000 340,375 12 554,248 74,467 343,835 210,561 - - 85,102 178,321 210,561 85,102 178,321 12 343,687 10,635 165,514 30,719 - 15,000 - - (124,036) - - - - 11,160 - 30,719 (124,036) 26,160 - 30,731 219,651 15,525 165,514 - 574,819 4,411 12,116 $ 30,731 $ 794,470 $ 19,937 $ 177,630 96 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Vehicle Road Road Maintenance Building & Improvement & Equipment Reserve Replacement Dog Control 118,749 - - - 1,693 10,730 15,260 15,734 1,314 - 17,307 294,900 - 10,730 32,567 310,634 121,756 86,756 - 7,436 - - - - - - 191,757 399,998 - 280,689 - 407,434 - 367,445 191,757 (396,704) 32,567 (56,811) . 70,001 550,000 - - 50,211 - - (63,398) - - - 9,837 - 550,000 - (53,561) 50,211 153,296 32,567 (110,372) (19,790) 330,091 823,043 880,742 67,526 $ 483,387 $ 855,610 $ 770,370 $ 47,736 Continued 97 DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Deschutes Adult Parole & Jefferson Deschutes County 911 Probation Adult P & P County 911 Reserve $ - $ - $ 1,629,113 $ - 426,643 - - - 10,418 23 13,684 1,429 47,931 - 35,539 - - - 52,795 - 1,725,427 - 499,841 - 2,210,419 23 2,230,972 1,429 2,497,974 2,346 2,014,984 - 22,546 - 193,115 - 2,520,520 2,346 2,208,099 - (310,101) (2,323) 22,873 1,429 22,965 - - - 86 - 467 - 23,051 - 467 - (287,050) (2,323) 23,340 1,429 348,890 2,323 554,892 81,436 $ 61,840 $ - $ 578,231 $ 82,865 98 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Sunriver Service Sunriver District - Service District Reserve Extension 4-H Black Butte - General Fund Fund $ 225,547 $ 419,642 $ 2,492,146 $ - 2,058 4,844 6,489 21 - 19,826 198,072 - 6,593 1,258 - 10,000 - - - 10,000 247,605 450,905 2,697,965 21 235,893 - - - 423,274 2,204,150 10 5,769 - 47,358 235,893 429,043 2,204,150 47,368 11,712 21,862 493,815 47,347 4,225 - - 150,000 (150,000) _ 65 - - - 4,290 - (150,000) 150,000 16,002 21,862 343,815 102,653 82,308 272,066 - - $ 98,310 $ 293,928 $ 343,815 $ 102,653 99 Continued DESCHUTES COUNTY, OREGON Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Taxes -Other Licenses and Permits Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 100 Total Non -Major Special Revenue Funds $ 4,766,465 2,967,212 137,406 598,543 368,947 8,208,871 510,549 1,055,832 13,275,606 2,547,143 34,436, 574 8,682,230 1,106,637 270,859 14,884,496 9,881,631 1,005,156 35,831,009 (1,394,435 8,654,835 (4,440,010) 2,000,000 32,042 6,246,867 4,852,432 10,590,208 $ 15,442,640 DESCHUTES COUNTY, OREGON Nonmajor Debt Service Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Total revenues EXPENDITURES Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 1996 Series 2000 Series 1992 Series LTD Tax LTD Tax Note B Improvement Improvement LID 2003 3,120 12,255 49,600 10,244 3,799 25,011 165,119 233,373 6,919 37,266 214,719 243,617 100,000 75,000 80,000 - 5,100 14,588 66,700 - 105,100 89,588 146,700 - (98,181) (52,322) 68,019 243,617 (190,311) - - - (190,311) - - - (288,492) (52,322) 68,019 243,617 288,492 335,737 605,556 - $ - $ 283,415 $ 673,575 $ 243,617 101 Continued DESCHUTES COUNTY, OREGON Nonmajor Debt Service Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Total revenues EXPENDITURES Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Government CDD Bldg Full Faith & HHS/BJCC Center 1989/98 1996 COPs Credit 2003 1998 COPs COPs 5,276 215 6,627 1,158 5,276 215 6,627 1,158 100,000 - 315,000 100,000 110,100 - 334,220 34,698 210,100 - 649,220 134,698 204,824) 215 642,593 (133,540) 200,000 - 534,010 134,988 200,000 - 534,010 134,988 (4,824) 215 (108,583) 1,448 218,857 - 726,226 130,156 $ 214,033 $ 215 $ 617,643 $ 131,604 102 Continued DESCHUTES COUNTY, OREGON Nonmajor Debt Service Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Total revenues EXPENDITURES Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Welcome Public Safety Redmond Center General Building 1994 PERS Series 1988198 Obligation COPs 2002 COPs $ 1,938,508 $ - $ - $ - 15,637 847 135 1,638 1,954,144 847 135 1,638 1,270,000 30,000 - 95,000 678,167 14,980 293,368 55,903 1,948,167 44,980 293,368 150,903 5,977 (44,133) (293,233) (149,265} 43,980 293,368 138,000 43,980 293,368 138,000 5,977 (153) 135 (11,265) 340,530 65,610 - 163,725 $ 346,507 $ 65,456 $ 135 $ 152,460 103 Continued DESCHUTES COUNTY, OREGON Nonmajor Debt Service Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Total revenues EXPENDITURES Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Redmond Sunriver Bend Library Library CSD Library CSD Total Non -Major CSD General General General Debt Service Obligation Obligation Obligation Funds $ 652,640 $ 178,322 $ 92,236 $ 2,861,706 5,969 1,811 792 1-15,322 - - - 427,302 658,609 180,133 93,027 3,404,331 315,000 124,026 45,000 2,649,026 368,287 60,974 50,100 2,087,185 683,287 185,000 95,100 4,736,211 (24,678) (4,867) (2,073) (1,331,881) 1,344,346 (190,311) 1,154,035 (24,678) (4,867) (2,073) (177,846) 116,228 15,003 13,049 3,019,169 $ 91,550 $ 10,137 $ 10,976 $ 2,841,323 104 DESCHUTES COUNTY, OREGON Nonmajor Capital Projects Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Other Intergovernmental Local State Total revenues EXPENDITURES Capital outlay Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Local General New Improvement HHS/BJCC County Neighborhood District Construction Projects $ - $ - $ - $ 389,972 8,999 9,482 - 166,862 6,152 264,863 - - 24,000 - - - 39,151 274,345 - 556,834 177,818 1,035,617 22,131 57,667 (138,667) (761,272) (22,131) 499,167 123,192 190,311 - 115,000 1,022,783 1,410,000 - - 1,145,975 1,600,311 - 115,000 1,007,308 839,039 (22,131) 614,167 169,510 307,490 22,131 595,510 $ 1,176,818 $ 1,146,529 $ - $1,209,677 105 Continued. DESCHUTES COUNTY, OREGON Nonmajor Capital Projects Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 La Pine Building Warehouse, County/State Purchase / Remodel Archive & IT Building Remodel Projects Building REVENUES Local Taxes -Property Interest and rents Charges for services Other Intergovernmental Local State Total revenues EXPENDITURES Capital outlay Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 46,293 10,609 16,820 9,374 46,293 10,609 16,820 9,374 5,404,623 52,908 132,386 1,188,165 (5,358,330) (42,299) (115,566) (1,178,791) 14,360,132 2,147,844 3,426,323 3,315,212 14,360,132 2,147,844 3,426,323 3,315,212 9,001,802 2,105,545 3,310,757 2,136,421 $ 9,001,802 $ 2,105,545 $ 3,310,757 $2,136,421 106 Continued DESCHUTES COUNTY, OREGON Nonmajor Capital Projects Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Other Intergovernmental Local State Total revenues EXPENDITURES Capital outlay Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Loan Proceeds Proceeds of sale of assets Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 107 Total Non -Major Extension 4-H Capital Projects Building Funds $ - $ 389,972 521 268,959 - 271,015 50,000 50,000 10,000 34,000 24,996 24,996 85,517 1,038,942 153,431 8,224,746 (67,914) (7,185,804} 428,503 (4,225) (4,225) 25,682,294 (4,225) 26,106,572 (72,139) 18,920,768 72,139 1,166, 781 $ - $ 20,087,549 This page intentionally left blank. p I n j I I COMBINING PROPRIETARY FUNDS I r. 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DESCHUTES COUNTY, OREGON Solid Waste Fund ' Combining Statement of Net Assets June 30, 2003 SW SW ' Solid Waste Landfill Landfill Post SW Capital Equipment Environmental Recycling Operations Closure Closure Projects Reserve Remediation Center Total ASSETS Current assets: Cash and cash equivalents $ 784,685 $2,482,826 $ 704,499 $1,973,270 $ 415,313 $ 1,068,242 $ 3,765,223 $11,194,058 Investments, plus accrued interest 460,066 1,455,699 413,053 1,156,942 243,501 626,318 2,207,578 6,563,157 Accounts receivable 494,312 - - 494,312 Total current assets 1,739,063 3,938,525 1,117,552 3,130,212 658,814 1,694,560 5,972,801 18,251,528 Noncurrent assets: Capital assets: Land 181,850 - - - - 181,850 Construction in progress - - - - - - 205,669 205,669 Land Improvements 2,819,990 2,819,990 Buildings and improvements, net 222,399 222,399 Equipment 320,364 282,171 1,083,628 349,753 - - 2,035,916 Vehicles 66,033 - - - - - 66,033 Total noncurrent assets 3,610,636 282,171 - 1,083,628 349,753 205,669 5,531,857 Total assets 5,349,699 4,220,696 1,117,552 4,213,840 1,008,567 1,694,560 6,178,470 23,783,385 LIABILITIES Current liabilities: Accounts payable 180,073 - - - - - 11,500 191,573 Interest payable 76,707 - 808 - - 77,515 Bonds, notes and COPs payable - - - - 100,460 - 100,460 Total current liabilities 256,780 101,268 11,500 369,547 Noncurrent liabilities Bonds, notes and COPS payable 6,088,755 - - - 103,370 - - 6,192,125 Premium on bonds payable 47,943 47,943 Accrued compensated leave 74,392 74,392 Accrued closure i postclosure 9,285,917 - - - - - - 9,285,917 ' Total noncurrent liabilities Total liabilities 15,497,007 15,753,787 - - 103,370 204,638 - - 11,500 15,600,377 15,969,925 NET ASSETS Invested in capital assets, net of related debt 3,404,967 282,171 1,083,628 145,923 205,669 5,122,358 Unrestricted (13,809,055) 3,938,525 1,117,552 3,130,212 658,006 1,694,560 5,961,301 2,691,101 Total net assets (10,404,088} 4,220,696 1,117,552 4,213,840 803,929 1,694,560 6,166,970 7,813,460 lll Noncurrent liabilities Bonds, notes and COPs payable DESCHUTES COUNTY, OREGON 626,883 - 23,816,883 Premium on bonds payable - - 827,200 799 - 827,999 Due to other funds - - - 250,000 - 250,000 Fair & Expo Center Funds - - - 51,597 8,323 59,920 Total noncurrent liabilities Combining Statement of Net Assets 929,279 8,323 24,954,802 ' Total liabilities - 420 24,966,012 June 30, 2003 176,808 26,204,014 NET ASSETS Fair & Expo Fairgrounds Invested in capital assets, net of related debt - - (24,050,000) 27,331,094 - 3,281,094 Center Fairgrounds General Fair and Expo Annual Total net assets $ 80,528 $ 138,344 $ (22,823,400) ASSETS Reserve Construction Obligation Bonds Center County Fair Total Current assets: Cash and cash equivalents $ 50,764 $ 87,476 $ 211,149 $ 215,160 $ 87,058 $ 651,607 Investments, plus accrued interest 29,764 51,288 123,798 125,568 51,043 381,460 Accounts receivable - - 21,571 - 21,571 Taxes receivable - - 101,986 - - 101,986 Prepaid expenses - - - - 106,095 106,095 Total current assets 80,528 138,764 436,934 362,299 244,195 1,262,719 Noncurrent assets: Capital assets: Land - - - - - - Land improvements - - - 7,661,413 - 7,661,413 Building and improvements - - - 19,484,970 - 19,484,970 Equipment and vehicles - - - 722,447 - 722,447 Total capital assets - - - 27,868,830 - 27,868,830 Other- deferred financing costs - - 1,705,678 - - 1,705,678 Total assets 80,528 138,764 2,142,612 28,231,129 244,195 30,837,227 LIABILITIES Current liabilities: Accounts payable Deferred revenues - - 420 - - - 24,380 81,130 21,693 146,791 46,493 227,921 Interest payable 88,812 13,654 - 102,466 Bonds, notes and COPs payable - - 860,000 12,332 - 872,332 Total current liabilities - 420 948,812 131,495 168,484 1,249,212 Noncurrent liabilities Bonds, notes and COPs payable - - 23,190,000 626,883 - 23,816,883 Premium on bonds payable - - 827,200 799 - 827,999 Due to other funds - - - 250,000 - 250,000 Accrued compensated leave - - - 51,597 8,323 59,920 Total noncurrent liabilities - - 24,017,200 929,279 8,323 24,954,802 Total liabilities - 420 24,966,012 1,060,775 176,808 26,204,014 NET ASSETS Invested in capital assets, net of related debt - - (24,050,000) 27,331,094 - 3,281,094 Unrestricted 80,528 138,344 1,226,600 (160,740) 67,388 1,352,120 Total net assets $ 80,528 $ 138,344 $ (22,823,400) $ 27,170,354 $ 67,388 $4,633,214 IBM n 0 C C IJ Cl 1 113 DESCHUTES COUNTY, OREGON Nonmajor Internal Service Funds Combining Statement of Net Assets June 30, 2003 Total Internal Building Information Health Benefits Services ASSETS Services Finance Legal Personnel Technology IT Reserve Insurance Trust Funds Current assets: Cash and cash equivalents $ 109,322 $ 136,320 $ 26,144 $ 163,153 $ 298,285 $ 84,674 $ 1,795,190 $ 1,188,942 $ 3,802,031 Investments, plus accrued interest 64,096 79,926 15,328 95,658 174,887 49,645 1,052,536 697,085 2,229,161 Accounts receivable 514 870 37 1,422 Total current assets 173,933 216,246 42,343 258,811 473,210 134,319 2,847,726 1,886,027 6,032,614 Noncurrent assets: Capital assets: Land - - - - ' Land Improvements 118,939 118,939 Buildings and improvements, net 112,711112,711 Equipment and vehicles, net 159,448 173,366 - 184,343 186,508 10,776 714,441 Total noncurrent assets 391,098 173,366 184,343 186,508 10,776 946,091 Total assets 565,031 389,612 42,343 258,811 657,553 320,827 2,858,502 1,886,027 6,978,705 LIABILITIES Current liabilities: Accounts payable 12,432 1,273 4,874 10,054 23,216 - 92,706 1,411 145,966 Interest payable 575 575 Bonds, notes and COPs payable - - - - 17,263 145,000 - - 162,263 Accrued compensated leave 53,089 72,303 18,203 43,033 181,063 - 26,466 2,286 396,443 Accrued claims payable - - - - - - 1,327,847 733,504 2,061,351 Total current liabilities 65,522 73,575 23,077 53,087 221,542 145,575 1,447,020 737,201 2,766,598 Noncurrent liabilities Bonds, notes and COPs payable - - Total liabilities 65,522 73,575 23,077 53,087 221,542 145,575 1,447,020 737,201 2,766,598 NET ASSETS Invested in capital assets, net of related debt 391,098 173,366 - - 167,080 41,508 10,776 - 783,828 Unrestricted 108,411 142,671 19,266 205,724 268,931 133,745 1,400,706 1,148,826 3,428,280 Total net assets $ 499,509 $ 316,036 $ 19,266 $ 205,724 $ 436,011 $ 175,253 $ 1,411,482 $ 1,148,826 $ 4,212,107 n 0 C C IJ Cl 1 113 DESCHUTES COUNTY, OREGON Solid Waste Funds Combining Statement of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 114 Solid Waste Landfill Post SW Capital SW Equipment Environmental SW Recycling Operations Landfill Closure Closure Projects Reserve Remediation Center Total OPERATING REVENUES Charges for services $ 6,008,063 $ $ - $ $ $ $ $ 6,008,063 Miscellaneous 1,046 1,046 Total operating revenues 6,009,109 - 6,009,109 OPERATING EXPENSES Personnel 1,118,396 - 1,118,396 Materials and services 2,097,374 5,773 1,271 20,936 470,941 - 2,596,295 Landfill closure/postclosure care costs (349,781) - - - - (349,781) Depreciation 464,962 - 464,962 Capital outlay - _ Debt service Contingency Total operating expenses 3,330,951 5,773 1,271 20,936 470,941 3,829,872 Operating income (loss) 2,678,158 (5,773) (1,271) (20,936) (470,941) 2,179,237 NONOPERATING REVENUES (EXPENSES) Loan Proceeds _ - - - - _ Investment earnings 42,107 57,322 17,423 118,677 9,151 28,527 30,272 303,480 Rents - - - - - - _ - Interest expense (76,707) (9,712) - (86,419) Gain (loss) on equipment disposition 340,361 - 340,361 Total nonoperating revenues (expenses), net 305,761 57,322 17,423 118,677 (561) 28,527 30,272 557,422 Income (loss) before transfers 2,983,919 51,549 16,152 97,741 (471,502) 28,527 30,272 2,736,659 Transfers in (out) (8,798,698) 1,000,000 200,000 600,000 712,000 150,000 6,136,698 Change in net assets (5,814,779) 1,051,549 216,152 697,741 240,498 178,527 6,166,970 2,736,659 Total net assets- beginning (4,589,309) 3,169,147 901,400 3,516,099 563,431 1,516,033 5,076,801 Total net assets - ending $(10,404,088) $ 4,220,696 $ 1,117,552 $ 4,213,841 $ 803,929 $ 1,694,560 $ 6,166,970 $ 7,813,460 114 F D i G L 0 0 F u E 0 0 0 L' DESCHUTES COUNTY, OREGON Fair & Expo Center Funds Combining Statement of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Fairgrounds Fair and General Expo Total Fair & Fairgrounds Obligation Center Fair and Expo Annual Expo Center Construction Bonds Reserve Center County Fair Funds OPERATING REVENUES Charges for services $ - $ - $ - $ 767,723 $ 793,325 $ 1,561,048 Miscellaneous - - - - - - Total operating revenues - - - 767,723 793,325 1,561,048 OPERATING EXPENSES Personnel - Materials and services 208,381 Depreciation - Total operating expenses 208,381 - Operating income (loss) (208,381) NONOPERATING REVENUES (EXPENSES) - 628,269 111,840 740,109 - 623,125 639,523 1,471,029 704,157 - 704,157 1,955,551 751,363 2,915,295 (1,187,828) 41,962 (1,354,247) Grants - - - 62,355 136,256 198,611 Property taxes - 1,952,415 - - - 1,952,415 Investment earnings - 10,480 528 5,112 2,222 18,342 Rents - - - - - - Amortization of debt issuance costs (131,206) - - - (131,206) Interest expense (88,985) (1,237,274) - (41,286) - (1,367,544) Gain (loss) on equipment disposition 2,022,000 - - (12,750} - 2,009,250 Total nonoperating revenues (expenses), net 1,933,015 594,415 528 13,432 138,478 2,679,867 Income (loss) before transfers 1,724,634 594,415 528 (1,174,396) 180,439 1,325,620 Capital transfers (1,132,064) 1,132,064 - - Transfers in - 80,000 518,843 - 598,843 Transfers out - - - (30,000) 172,102 (202,102) Change in net assets 592,570 594,415 80,528 446,511 8,337 1,722,361 Total net assets - beginning (454,226) (23,417,814) - 26,723,843 59,050 2,910,853 Total net assets -ending $ 138,344 $(22,823,400) $ 80,528 $27,170,354 $ 67,388 $ 4,633,214 115 DESCHUTES COUNTY, OREGON Nonmajor Internal Service Funds Combining Statement of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 116 Justice Total Internal Building Information Health Center HMH Services Services Finance Legal Personnel Technology IT Reserve Insurance Benefits Trust Services Support Funds OPERATING REVENUES Charges for services $ 1,625,630 $949,852 $484,543 $618,379 $1,650,383 $298,619 $1,157,280 $ 6.864,059 $ $ $ 13,648,745 Miscellaneous - - - - - 77,845 - 77,845 Total operating revenues 1,625,630 949,852 484,543 618,379 1,650,383 298,619 1,235,125 6,864,059 13,726,590 OPERATING EXPENSES Personnel 801,946 562,353 387,730 277,968 1,354,727 - 291,479 38,314 3,714,517 Materials and services 772,857 351,123 62,227 186,299 274,354 152,614 1,533,007 7,002,778 2,297 10,337,556 Depreciation 61,586 94,123 - - 61,384 75,681 5,749 - - 298,523 Total operating expenses 1,636,389 1,007,599 449,957 464,267 1,690,465 228,295 1,830,236 7,041,092 2,297 14,350,596 Operating income (loss) (10,759 (57,747) 34,586 154,112 (40,082) 70,324 (595,111 (177,033) (2,297) (624,006 NONOPERATING REVENUES (EXPENSES) Investment earnings 3,172 3,254 1,173 3,390 9,166 2,982 54,610 28,875 448 192 107,261 Rents 2,880 - - - - - - - - - 2,880 Interest expense - - - - (2,465) (11,809) - (14,274) Gain (loss) on equipment disposition (14,322 (21,172) (9,863) (4,603) 30,084 (4,086) (18,271) (42,233) Total nonoperating revenues (expenses), net (8,270) 17,918 (8,690 (1,213 36,785(12,913) 36,339 28,875 448 192 53,634 Income (loss) before transfers (19,030) (75,665) 25,896 152,899 (3,297) 57,411 (558,771) (148,158) (1,849) 192 (570,372) Capital transfers - - - - - (21,864) (5,930) (27,794) Transfers in 100,000 44,819 - 144,819 Transfers out -(167,363) 49,593 (216,956 Change in net assets 80,970 (75,665) 25,896 152,899 41,522 57,411 (558,771) (148,158) (191,076) (55,331) (670,303) Total net assets - beginning 418,539 391,700 (6,630) 52,825 394,488 117,842 1,970,253 1,296,9135 191,076 55,331 4,882,409 Total net assets - ending $ 499,509 $316,036 $ 19,266 $205,724 $ 436,011 $175,253 $1,411,482 $ 1,148,827 $ - $ - $ 4,212,107 116 I1 n 0 G C 0 1 117 DESCHUTES COUNTY, OREGON Solid Waste Combining Statement of Cash Flows For the Year Ended June 30, 2003 Landfill SW Solid Waste Landfill Post SW Capital Equipment Environmental SW Recycling Operations Closure Closure Projects Reserve Remediation Center Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 5,932,497 $ - $ - $ $ - $ $ - $ 5,932,497 Payments to suppliers (3,207,290) (20,936) (470,941) 11,500 (3,687,667) Internal activity - payments from (to) other funds (5,773) (1,271) (7,044) Other receipts 1,046 1,046 Net cash provided (used) by operating activities 2,726,253 (5,773} 1,271 (20,936) 470,941 11,500 2,238,832 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants ' Rents - Sale of capital assets - - - Interfund transfers, net (2,662,000) 1,000,000 200,000 1,800,000 712,000 150,000 1,200,000 Net cash provided by noncapital financing activities (2,662,000) 1,000,000 200,000 1,800,000 712,000 150,000 1,200,000 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (573,159) - - (197,669) - - (205,669) (976,497) Loan proceeds- 6,136,698 6,136,698 Principal paid on capital debt = (103,620) (103,620) Interest paid on capital debt (8,904) (8,904} Net cash provided (used) by capital and related financing activities (573,159) 197,669 112,524 - 5,931,029 5,047,677 CASH FLOWS FROM INVESTING ACTIVITES ' Sale (purchase) of Investments 504,797 180,683 97,332 (340,618) 51,630 231,187 (2,178,710) (1,453,698) Interest 47,328 57,241 17,940 112,937 9,388 30,291 1,403 276,530 Net cash provided (used) by investing activities 552,126 237,924 115,272 227,681 61,019 261,477 (2,177,306) (1,177,169) Net increase (decrease) in cash and cash equivalents 43,219 1,232,151 314,001 1,353,715 189,554 411,477 3,765,223 7,309,340 ' Balances - beginning of year 741,466 1,250,675 390,498 619,555 225,759 656,765 3,884,718 Balances - end of year $ 784,685 $2,482,826 $ 704,499 $1,973,270 $ 415,313 $ 1,068,242 $ 3,765,223 $ 11,194,058 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ 2,678,158 $ (5,773) $ (1,271) $ (20,936) $ (470,941) $ $ $ 2,179,237 Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 464,962= _ 464,962 ' Change in assets and liabilities _ = Receivables, net (75,566) (75,566) Prepaid expenses - Accounts and other payables (341,301) 11,500 (329,801) Net cash provided (used) by operating activities $ 2,726,253 $ 5,773 $ 1,271 $ 20,936 $ 470,941 $ $ 11,500 $ 2,238,832 I1 n 0 G C 0 1 117 DESCHUTES COUNTY, OREGON Fair & Expo Center Combining Statement of Cash Flows For the Year Ended June 30, 2003 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers Payments to suppliers Internal activity - payments to other funds Other receipts Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes Grants Sale of capital assets Interfund transfers, net Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets Loan proceeds Principal paid on capital debt Interest paid on capital debt Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments Interest Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Balances - beginning of year Balances - end of year Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts and other payables Net cash provided (used) by operating activities Annual Fair and Expo County Center Fair Fair and Fairgrounds Expo General Center Fairgrounds Obligation Reserve Construction Bonds i F, C Total 1 $ 804,890 $710,719 $ - $ - $ $ 1,515,609 (1,276,743) (714,353) _ (271,833) (2,262,929) ' (471,853) 3,634 - (271,833} - (747,320) - - - - 1,874,684 1,874,684 62,355 136,256 - - - 198,611 2,022,000 - 2,022,000 488,84317( 2,102) 80,000 (1,200,000} - (803,259) 551,1983( 5,846) 80,000 822,000 1,874,684 3,292,036 (18,080) (18,080) , 102,278 - - 102,278 (12,264) - - - (1,015,000) (1,027,264) (27,632) - (88,985) (843,147) (959,764} ' 44,302 - - (88,985) (1,858,147} (1,902,829) (5,732) 48,026 (29,374) (50,617) 50,330 12,633 4,855 2,417 139 (671) 10,883 17,624 (877) 50,444 x,235 (51,288) 61,213 30,257 122,770 10,965 50,764 409,894 77,749 672,142 , 92,390 76,093 - (322,418) 133,400 (20,535) $ 215,160 $ 87,058 $50,764 $ 87,476 $ 211,149 $ 651,607 (1,187,828) 41,962 - (208,381) - (1,354,247) 704,157 - 704,157 , (113) - - (113) 33,380 - - 33,380 11,931 78,975 - (63,452) (130,497) $ (471853) LA3,634 $ - $ (271833) $ $(747,320) an L C C� C Ell is El r C 1 119 DESCHUTES COUNTY, OREGON Nonmajor Internal Service Funds Combining Statement of Cash Flows For the Year Ended June 30, 2003 ' Health Justice Total Internal Building Information Benefits Center HMH Services Services Finance Legal Personnel Technology IT Reserve Insurance Trust Services Support Funds CASH FLOWS FROM OPERATING ACTIVITIES ' Receipts from customers $ 18,939 $ 66,816 $ 443 $ 5,327 $ 56,120 $ $ $1,298,234 $ $ - $ 1,445,678 Payments to suppliers (1,643,574) (896,767) (485,988) (456,792) (1,591,028) (152,614) (1,269,504) (6,796,969) (8,475) (6,104) (13,307,814) Internal activity- payments from other funds 1,625,630 883,036 484,100 613,052 1,604,857 298,619 1,157,280 5,599,365 12,265,939 Other receipts - - - - 81,908 - 81,908 Net cash provided (used) by operating activities 995 53,065 (1,445} 161,587 69,949 146,005 (30,316) 100,630 (8,475) (6,104) 485,911 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants Rents 2,880 - - - - - 2,880 Interfund transfers, net 100,00044,819 16( 7,363) 49,593 (72,137) Net cash provided by noncapital financing activities 102,880 44,81916( 7,363} 4( 9,593) (69,257) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (55,896) (5,920) (21,748) - - - (83,564) Loan proceeds - Principal paid on capital debt Interest paid on capital debt (33,067) (2,465) (279,000) 1( 1,234) (312,067) (13,699) ' Net cash provided (used) by capital and related financing activities (55,896) (5,920) _57,280) 2t 90,234> (409, '330 CASH FLOWS FROM INVESTING ACTIVITES Sale (purchase) of Investments 5,239 14,019 8,258 (41,839) 55,141 105,383 542,977 296,072 96,258 31,096 1,114,603 Interest 3,136 3,297 1,247 2,755 9,548 4,141 59,385 31,292 1,599 555 116,955 Net cash provided (used) by investing activities 8,375 17,316 9,5053( 9,084) 64,688 109,524 602,362 327,364 99,857 31,651 1,231,558 Net increase (decrease) in cash and cash equivalents 56,354 64,481 8,060 122,503 122,176 (34,705) 572,046 427,994 (75,981) (24,046) 1,238,882 Balances -beginning of year 52,968 71,838 18,084 40,650 176,109 119,379 1,223,146 760,948 75,981 24,046 2,563,149 ' Balances - end of year $ 109,322 $136,320 $ 26,144 $163,153 $ 298,285 $ 84,674 $1,795,190 $1,188,942 $ $ - $ 3,802,031 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (10,759) $(57,747) $34,586 $154,112 $ (40,082) $ 70,324 $ (595,111) $ (177,033) $ (2,297) $ - $ (624,006) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 61,586 94,123 61,384 75,681 5,749 298,523 Change in assets and liabilities Receivables, net 18,939 - (870) - 10,594 - 4,063 33,540 - 180 66,445 Prepaid expenses - Accounts and other payables (68,770) 16,7083( 5,160} 7,475 38,053 - 554,983 244,123 (6,178) (6,284) 744,949 Net cash provided (used) by operating activities $ 995 $ 53,085 $ (1,445) $161,587 $ 69,949 $146,005 $ (30,316) $ 100,630 $ (8,475) $(6,104) $ 485,911 C Ell is El r C 1 119 This page intentionally left blank. L p N u ii n SCHEDULES OF 1 . AND CHANGES1 :•LANCE- BUDGET AND ACTUAL 0 I I n fl G u This page intentionally left blank. DESCHUTES COUNTY, OREGON BUSINESS LOAN FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Personnel services 22,926 22,926 22,876 Variance with Materials and services Original 195,709 27,945 Final Budget Capital outlay Budget Final Budget Actual Over (Under) REVENUES 218,735 218,735 50,821 (167,914) Local 9,265 9,265 - (9,265) Interest and rents $ 3,000 $ 3,000 $ 6,120 $ 3,120 Other 75,000 75,000 415,418 340,418 Total revenues 78,000 78,000 421,538 343,538 Personnel services 22,926 22,926 22,876 (50) Materials and services 195,709 195,709 27,945 (167,764) Capital outlay 100 100 - (100} Total 218,735 218,735 50,821 (167,914) Operating contingency 9,265 9,265 - (9,265) Total expenditures 228,000 228,000 50,821 (177,179) Excess (deficiency) of revenues over expenditures (150,000) (150,000) 370,717 520,717 Other financing sources (uses) Transfers in from other funds 250,000 250,000 - (250,000) Transfer out to other funds (250,000) (250,000) - 250,000 Total other financing sources (uses) - - - - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (150,000) (150,000) 370,717 520,717 150,000 150,000 379,064 229,064 $ - $ - $ 749,781 $ 749,781 123 DESCHUTES COUNTY, OREGON COMMUNITY DEVELOPMENT BLOCK GRANT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $1,200,000 $1,200,000 $ 510,438 $ (689,562) 1,200,000 1,200,000 510,438 (689,562) 122,000 122,000 33,285 (88,715) 1,078,000 1,078,000 477,056 (600,944) 1,200,000 1,200,000 510,341 (689,659) 124 - 97 97 (32)(32) 65 $ 65 DESCHUTES COUNTY, OREGON GRANT PROJECTS Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Intergovernmental State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 500 $ 500 $ 212 $ (288) 55,000 55,000 53,622 (1,378) - - 5,636 5,636 - - 5,656 5,656 55,500 55,500 65,126 9,626 54,528 40,871 38,632 (2,239) 3,569 19,226 16,043 (3,183) 100 100 - (100) 58,197 60,197 54,675 (5,522) 2,303 303 - (303) 60,500 60,500 54,675 (5,825) (5,000} (5,000) 10,451 15,451 5,000 5,000 5,441 441 $ - $ - $ 15,892 $ 15,892 125 DESCHUTES COUNTY, OREGON JUSTICE COURT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ - $ - $ 681 $ 681 Total revenues - - 681 681 EXPENDITURES Personnel services 199,651 199,651 183,298 (16,353) Materials and services 55,117 55,117 59,646 4,529 Capital outlay 100 100 - (100) Total 254,868 254,868 242,944 (11,924) Operating contingency 20,132 20,132 - (20,132) Total expenditures 275,000 275,000 242,944 (32,056) Excess (deficiency) of revenues over expenditures (275,000) (275,000) (242,263) 32,737 Other financing sources (uses) Transfers in from other funds 275,000 275,000 275,000 - Total other financing sources (uses) 275,000 275,000 275,000 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 126 32,737 32,737 5,825 5,825 38,562 $ 38,562 DESCHUTES COUNTY, OREGON LA PINE INDUSTRIAL Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Charges for services Other Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ - $ - $ 187 $ 187 30,000 30,000 18,620 (11,380) 100,000 100,000 20,092 (79,908) 500,000 500,000 - (500,000) 630,000 630,000 38,899 (591,101) 630,000 630,000 38,907 (591,093) 630,000 630,000 38,907 (591,093) 127 (8) (8) 2 $ 2 DESCHUTES COUNTY, OREGON PARK ACQUISITION AND DEVELOPMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Licenses and Permits Interest and rents Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 13,000 $ 13,000 $ 18,550 $ 5,550 14,000 14,000 10,101 (3,899) 72,000 72,000 84,016 12,016 99,000 99,000 112,667 13,667 50,000 50,000 36,555 (13,445) 534,000 534,000 - (534,000) 584,000 584,000 36,555 (547,445) (485,000) (485,000) 76,112 561,112 485,000 485,000 509,243 24,243 $ - $ - $ 585,356 $ 585,356 128 DESCHUTES COUNTY, OREGON PERS RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 4,913 $ 4,913 $ 6,988 $ 2,075 Charges for services 327,540 327,540 340,579 13,039 Total revenues 332,453 332,453 347,567 15,114 EXPENDITURES Operating contingency 299,085 299,085 - (299,085) Total expenditures 299,085 299,085 - (299,085} Excess (deficiency) of revenues over expenditures 33,368 33,368 347,567 314,199 Other financing sources (uses) Transfers in from other funds 700,000 700,000 700,000 - Transfer out to other funds (293,368) (293,368) (293,368) - Total other financing sources (uses) 406,632 406,632 406,632 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses 440,000 440,000 754,199 314,199 Fund balance - Beginning of year 10,000 10,000 11,469 1,469 450,000 765,668 $ 315,668 Fund balance - End of year $ 450,000 $ $ 129 DESCHUTES COUNTY, OREGON COUNTY SCHOOL FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes - Property Interest and rents Intergovernmental State Federal Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ - $ - $ 17 $ 17 3,000 3,000 569 (2,431) 141,192 141,192 141,264 72 966,407 966,407 964,396 (2,011) 1,110, 599 1,110, 599 1,106,246 (4,353 1,110,599 1,110,599 1,106,637 (3,962} 1,110,599 1,110,599 1,106,637 (3,962) - - (391} (391) - - 408 408 $ 17 $ 17 130 DESCHUTES COUNTY, OREGON SPECIAL TRANSPORTATION FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 3,000 $ 3,000 $ 1,937 $ (1,063) 225,000 225,000 230,001 5,001 228,000 228,000 231,938 3,938 287,900 287,900 282,493 (5,407) 100 100 - (100) 288,000 288,000 282,493 (5,507) (60,000) (60,000) _50,555 9,445 60,000 60,000 58,014 (1,986} $ - $ - $ 7,459 $ 7,459 131 DESCHUTES COUNTY, OREGON TAYLOR GRAZING Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Intergovernmental State Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 200 $ 200 $ 269 $ 69 4,100 4,100 4,356 256 4,300 4,300 4,625 325 16,300 16,300 - (16,300) 16,300 16,300 - (16,300) (12,000) (12,000) 4,625 16,625 12,000 12,000 12,272 272 $ - $ - $ 16,898 $ 16,898 132 n D DESCHUTES COUNTY, OREGON TRANSIENT ROOM TAX Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Other Interest and rents Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures 2,098,838 2,098,838 2,023,957 (74,881) Other financing sources. (uses) Transfer out to other funds (2,108,838) (2,108,838) (2,014,321) 94,517 Total other financing sources (uses) (2,108,838) (2,108,838) (2,014,321) 94,517 Excess (deficiency of revenue and other financing sources over (under) Variance with Original Fund balance - Beginning of year Final Budget Budget Final Budget Actual Over (Under) $ 2,625,429 $ 2,625,429 $ 2,543,329 $ (82,100) 10,000 10,000 5,972 (4,028) 2,635,429 2,635,429 2,549,301 (86,128) 536,591 536,591 525,344 (11,247) 536,591 536,591 525,344 (11,247) 2,098,838 2,098,838 2,023,957 (74,881) Other financing sources. (uses) Transfer out to other funds (2,108,838) (2,108,838) (2,014,321) 94,517 Total other financing sources (uses) (2,108,838) (2,108,838) (2,014,321) 94,517 11 D D D (10,000) (10,000) 9,636 19,636 10,000 10,000 286,986 276,986 $ - $ - $ 296,622 $ 296,622 1 133 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 11 D D D (10,000) (10,000) 9,636 19,636 10,000 10,000 286,986 276,986 $ - $ - $ 296,622 $ 296,622 1 133 DESCHUTES COUNTY, OREGON VIDEO LOTTERY Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 2,000 $ 2,000 $ 1,991 $ (9) 340,000 340,000 417,257 77,257 342,000 342,000 419,248 77,248 36,680 36,680 36,663 (17) 337,970 337,970 282,664 (55,306) 100 100 - (100) 374,750 374,750 319,327 (55,423) 7,250 7,250 - (7,250) 382,000 382,000 319,327 (62,673) (40,000) (40,000) 99,921 139,921 40,000 40,000 100,006 60,006 $ - $ - $ 199,927 $ 199,927 134 DESCHUTES COUNTY, OREGON WELCOME CENTER Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Materials and services 385,571 385,571 365,636 (19,935) Total expenditures 385,571 385,571 365,636 (19,935} Excess (deficiency) of revenues over expenditures 133,000 133,000 138,582 5,582 Other financing sources (uses) Transfer out to other funds (138,000) (138,000) (138,000) - Total other financing sources (uses) (138,000) (138,000) (138,000} - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (5,000) (5,000) 582 5,582 5,000 5,000 63,014 58,014 $ - $ - $ 63,595 $ 63,595 135 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Taxes -Other $ 437,571 $ 437,571 $ 423,883 $ (13,688) Interest and rents 5,000 5,000 3,056 (1,944) Intergovernmental State 76,000 76,000 77,279 1,279 Total revenues 518,571 518,571 504,218 (14,353) EXPENDITURES Materials and services 385,571 385,571 365,636 (19,935) Total expenditures 385,571 385,571 365,636 (19,935} Excess (deficiency) of revenues over expenditures 133,000 133,000 138,582 5,582 Other financing sources (uses) Transfer out to other funds (138,000) (138,000) (138,000) - Total other financing sources (uses) (138,000) (138,000) (138,000} - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (5,000) (5,000) 582 5,582 5,000 5,000 63,014 58,014 $ - $ - $ 63,595 $ 63,595 135 DESCHUTES COUNTY, OREGON INDUSTRIAL DEVELOPMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Taxes -Other $ - $ - $ - $ - Interest and rents 75,350 75,350 68,307 (7,043) Total revenues 75,350 75,350 68,307 (7,043) EXPENDITURES Materials and services 53,882 64,882 57,162 (7,720) Capital outlay 100 48,000 - (48,000) Total 53,982 112,882 57,162 (55,720) Operating contingency 80,368 21,468 - (21,468) Total expenditures 134,350 134,350 57,162 (77,188) Excess (deficiency) of revenues over expenditures Excess (deficiency) of revenues over expenditures (59,000) (59,000) 11,145 70,145 Other financing sources (uses) Transfer out to other funds (50,000) (50,000) (50,000) - Total other financing sources (uses) (50,000} (50,000) (50,000) - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (109,000) (109,000) (38,855) 70,145 109,000 109,000 116,258 7,258 $ - $ - $ 77,403 $ 77,403 136 DESCHUTES COUNTY, OREGON LAND SALES MAINTENANCE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 5,700 $ 5,700 $ 5,305 $ (395) 1,000 1,000 43,957 42,957 6,700 6,700 49,262 42,562 47,126 47,126 28,564 (18,562) 100 100 - (100) 47,226 47,226 28,564 (18,662) 97,474 97,474 - (97,474) 144,700 144,700 28,564 (116,136) (138,000) (138,000) 20,698 158,698 288,000 288,000 296,194 8,194 $ 150,000 $ 150,000 $ 316,892 $ 166,892 137 DESCHUTES COUNTY, OREGON LIQUOR ENFORCEMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 138 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Fines, forfeitures, and penalties $ 32,500 $ 32,500 $ 32,378 $ (122) Interest and rents 200 200 303 103 Total revenues 32,700 32,700 32,681 (19) EXPENDITURES Materials and services 1,025 1,025 1,025 - Total 1,025 1,025 1,025 - Operating contingency 21,675 21,675 - (21,675) Total expenditures 22,700 22,700 1,025 (21,675) Excess (deficiency) of revenues over expenditures 10,000 10,000 31,656 21,656 Other financing sources (uses) Transfer out to other funds (10,000) (10,000) (10,000) - Total other financing sources (uses) (10,000) (10,000} (10,000) - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses - - 21,656 21,656 Fund balance - Beginning of year - - 5,350 5,350 Fund balance - End of year $ - $ - $ 27,007 $ 27,007 138 DESCHUTES COUNTY, OREGON VICTIMS' ASSISTANCE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Charges for services Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in from other funds Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 2,000 $ 2,000 $ 3,407 $ 1,407 1,500 1,500 1,361 (139) 33,000 33,000 50,136 17,136 52,771 52,771 15,051 (37,720) 99,149 99,149 87,348 (11,801) - - 18,129 18,129 188,420 188,420 175,432 (12,988) 238,202 238,202 208,381 (29,821) 34,060 34,060 21,796 (12,264) 100 100 - (100) 272,362 272,362 230,177 (42,185) 21,152 21,152 - (21,152} 293,514 293,514 230,177 (63,337) (105,094) (105,094) (54,745) 50,349 42,000 42,000 42,000 - (63,094) (63,094) (12,745) 50,349 63,094 63,094 98,949 35,855 $ - $ - $ 86,204 $ 86,204 139 DESCHUTES COUNTY, OREGON LAW LIBRARY Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 500 $ 500 $ 542 $ 42 520 520 1,399 879 116,532 116,532 111,608 (4,924) 117,552 117,552 113,549 (4,003) 32,416 32,416 31,798 (618) 85,036 85,036 75,554 (9,482) 100 100 - (1 0g) 117,552 117,552 107,352 (10,200) - - 6,197 6,197 - - 16,236 16,236 $ 22,432 $ 22,432 140 DESCHUTES COUNTY, OREGON COUNTY CLERK RECORDS Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Materials and services Debt service Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget.. - Variance with Final Budget Actual Over (Under) $ 1,000 $ 1,000 $ 1,360 $ 360 72,000 72,000 97,577 25,577 73,000 73,000 98,937 25,937 49,037 52,037 47,649 (4,388) 15,000 42,867 42,867 - 20,000 17,000 16,981 (19) 84,037 111,904 107,497 (4,407) 27,963 96 - (96) 112,000 112,000 107,497 (4,503) (39,000) (39,000) (8,560) 30,440 39,000 39,000 59,471 20,471 $ - $ - $ 50,911 $ 50,911 141 DESCHUTES COUNTY, OREGON COMMISSION ON CHILDREN & FAMILIES Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 30,000 $ 30,000 $ 22,003 $ (7,997) - - 575 575 14,500 26,500 9,915 (16, 585) 100,000 100,000 - (100,000) 1,347,929 1,986,768 1,911,378 (75,390) 254,952 339,561 602,726 263,165 1,747,381 2,482,829 2,546,597 63,768 418,752 418,752 399,806 (18,946) 1,882,603 2,564,051 2,138,972 (425,079) 100 100 - (100) 2,301,455 2,982,903 2,538,778 (444,125) 175,255 152,945 - (152,945) 2,476,710 3,135,848 2,538,778 (597,070) (729,329) (653,019) 7,819 660,838 Other financing sources (uses) Transfers in from other funds 220,853 220,953 220,851 (102) Transfer out to other funds - (76,410) (76,410) - Total other financing sources (uses) 220,853 144,543 144,441 (102) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (508,476) (508,476) 152,260 660,736 508,476 508,476 657,216 148,740 $ - $ - $ 809,477 $ 809,477 142 DESCHUTES COUNTY, OREGON PUBLIC SAFETY RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 1,369 $ 1,369 1,369 1,369 60,000 116,852 25,921 (90,931) 60,000 116,852 25,921 (90,931) (60,000) (116,852) (24,552) 92,300 54,000 54,000 - (100) - 100 53,900 54,000 100 (60,000) (62,952) 29,448 92,400 60,000 62,952 63,112 160 $ - $ - $ 92,559 $ 92,559 143 DESCHUTES COUNTY, OREGON COMMUNITY JUSTICE - JUVENILE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Personnel services 3,318,332 3,743,932 3,695,985 Variance with Materials and services Original 1,423,170 1,289,500 Final Budget Capital outlay Budget Final Budget Actual Over (Under) REVENUES 4,552,857 5,184,156 5,000,226 (183,930) Local 105,360 9,055 - (9,055) Fines, forfeitures, and penalties $ 1,000 $ 1,000 $ 490 $ (510) Interest and rents 8,500 8,500 7,057 (1,443) Charges for services 152,106 152,106 139,125 (12,981) Intergovernmental over expenditures (3,926,035) (4,214,207) (4,094,437) Local 65,000 229,365 196,291 (33,074) State 356,076 356,076 357,994 1,918 Federal 149,500 231,957 204,832 (27,125) Total revenues 732,182 979,004 905,789 (73,215) EXPENDITURES Personnel services 3,318,332 3,743,932 3,695,985 (47,947) Materials and services 1,229,200 1,423,170 1,289,500 (133,670) Capital outlay 5,325 17,054 14,741 (2,313) Total 4,552,857 5,184,156 5,000,226 (183,930) Operating contingency 105,360 9,055 - (9,055) Total expenditures 4,658,217 5,193,211 5,000,226 (192,985) Excess (deficiency) of revenues over expenditures (3,926,035) (4,214,207) (4,094,437) 119,770 Other financing sources (uses) Transfers in (out) - 194,820 - (194,820) Transfers in from other funds 3,926,035 4,019,387 4,213,153 193,766 Total other financing sources (uses) 3,926,035 4,214,207 4,213,153 (1,054) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year $ 144 118,716 118,716 _ - 3,142 3,142 $ - $ 121,858 $ 121,858 DESCHUTES COUNTY, OREGON SHERIFF'S ASSET FORFEITURE Schedule of Revenues and Expenditures -Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Proceeds of sale of assets Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 1,000 $ 1,000 $ 26,905 $ 26,905 2,700 2,700 2,220 (480) 3,700 3,700 29,125 26,425 38,805 43,805 34,382 (9,423) 100 100 - (100) 38,905 43,905 34,382 (9,523) 99,795 94,795 - (94,795) 138,700 138,700 34,382 (104,318) (135,000) (135,000) (5,257) 130,743 - 10,427 10,427 (135,000) (135,000) 5,170 141,170 135,000 135,000 121,861 (13,139) $ - $ - $ 127,031 $ 128,031 145 DESCHUTES COUNTY, OREGON COLES ASSET FORFEITURE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Total revenues EXPENDITURES Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget 146 Variance with Final Budget Actual Over (Under) 16,567 $ 16,567 57 57 16,624 16,624 16,624 16,624 $ 16,624 $ 16,624 DESCHUTES COUNTY, OREGON CENTRAL OREGON DRUG ENFORCEMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Charges for services Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 500 $ 500 $ 3,628 $ 3,128 500 500 728 228 19,778 19,778 23,927 4,149 81,222 81,222 195,269 114,047 7,500 7,500 10,100 2,600 305,601 305,601 113,890 (191,711} 415,101 415,101 347,542 (67, 559) 147,311 147,311 137,246 (10,065) 258,162 258,162 218,881 (39,281) 4,323 4,323 - (4,323) 409,796 409,796 356,127 (53,669) 121,805 121,805 - (121,805) 531,601 531,601 356,127 (175,474) (116,500) (116,500) (8,585) 107,915 116,500 116,500 65,213 (51,287} $ - $ - $ 56,628 $ 56,628 147 DESCHUTES COUNTY, OREGON COURT FACILITIES Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 70,800 $ 70,800 $ 80,533 $ 9,733 2,000 2,000 1,173 (827) 72,800 72,800 81,706 8,906 92,183 102,183 92,183 (10, 000) 92,183 102,183 92,183 (10, 000) 35,617 25,617 - (25,617) 127,800 127,800 92,183 (35,617) (55,000) (55,000} (10,477) 44,523 55,000 55,000 62,768 7,768 $ - $ - $ 52,291 $ 52,291 148, DESCHUTES COUNTY, OREGON DESCHUTES COUNTY COMMUNICATION SYSTEM Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Loan Proceeds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 10,115 $ 10,115 - - 10,115 10,115 149 10,115 10,115 2,000,000 2,000,000 2,000,000 2,000,000 2,010,115 2,010,115 $ 2,010,115 $ 2,010,115 DESCHUTES COUNTY, OREGON REGIONAL CORRECTIONAL FACILITY Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Intergovernmental Local State Total revenues EXPENDITURES Personnel Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 11,000 $ 11,000 $ 3,022 $ (7,978) 195,000 195,000 127,743 (67,257) 95,122 95,122 1,639,000 1,639,000 1,444,173 (194,827) 1,845,000 1,845,000 1,670,060 (174,940) 1,407,330 1,407,330 1,299,525 (107,805) 844,840 854,840 526,203 (328,637) 100 100 - (100) 2,252,270 2,262,270 1,825,728 (436,542) 72,730 62,730 - (62,730) 2,325,000 2,325,000 1,825,728 (499,272) (480,000) (480,000) (155,669) 324,331 480,000 480,000 155,669 (324,331) 150 DESCHUTES COUNTY, OREGON SHERIFF'S CAPITAL RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ = $ = $ 5,236 $ 5,236 Total revenues 5,236 5,236 EXPENDITURES ' Capital outlay 348,300 348,300 - (348,300} Total expenditures 348,300 348,300 - (348,300) Excess (deficiency) of revenues over expenditures (348,300) (348,300) 5,236 353,536 Other financing sources (uses) Transfers in from other funds 348,300 348,300 336,698 (11,602} QTotal other financing sources (uses) 348,300 348,300 336,698 (11,602) Excess (deficiency of revenue and other financing sources over (under) other financing uses 341,934 341,934 expenditures and Fund balance - Beginning of year - - - - Fund balance - End of year $ - $ - $ 341,934 $ 341,934 151 DESCHUTES COUNTY, OREGON HEALTH Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Personnel services 2,979,903 3,029,522 2,911,281 Variance with Materials and services Original 1,092,894 1,050,034 Final Budget Capital outlay Budget Final Budget Actual Over (Under) REVENUES 3,936,047 4,175,716 3,964,887 (210,829) Local 221,948 - - - Interest and rents $ 26,500 $ 26,500 $ 11,002 $ (15,498) Charges for services 413,018 413,018 360,393 (52,625) Other 5,410 5,410 57,259 51,849 Intergovernmental over expenditures (1,838,660) (1,838,660} Local 8,600 8,600 7,978 (622) State 1,861,807 1,879,528 2,070,855 191,327 Federal 4,000 4,000 - (4,000) Total revenues 2,319,335 2,337,056 2,507,487 170,431 EXPENDITURES Personnel services 2,979,903 3,029,522 2,911,281 (118,241) Materials and services 905,644 1,092,894 1,050,034 (42,860) Capital outlay 50,500 53,300 3,572 (49,728) Total 3,936,047 4,175,716 3,964,887 (210,829) Operating contingency 221,948 - - - Total expenditures 4,157,995 4,175,716 3,964,887 (210,829) Excess (deficiency) of revenues over expenditures (1,838,660) (1,838,660} (1,457,400) 381,260 Other financing sources (uses) Transfers in from other funds 1,658,660 1,658,660 1,664,060 5,400 Transfer out to other funds (150,000} (150,000) (150,000) - Total other financing sources (uses) 1,508,660 1,508,660 1,514,060 5,400 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (330,000) (330,000) 56,660 386,660 Fund balance - Beginning of year 630,000 630,000 617,616 (12,384) Fund balance - End of year $ 300,000 $ 300,000 $ 674,276 $ 374,276 152 DESCHUTES COUNTY, OREGON HEALTHYSTART Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Personnel services 48,909 48,909 40,839 Variance with Materials and services Original 283,629 255,343 Final Budget Capital outlay Budget Final Budget Actual Over (Under) REVENUES 302,638 332,638 296,182 (36,456) Local 1,310 - - - Interest and rents $ 1,250 $ 1,250 $ 324 $ (926) Charges for services 162,720 162,720 188,357 25,637 Other 100 100 14 (86) Intergovernmental (71,878) (100,568) 24,843 125,411 State 68,000 68,000 132,330 64,330 Total revenues 232,070 232,070 321,025 88,955 EXPENDITURES Personnel services 48,909 48,909 40,839 (8,070) Materials and services 253,629 283,629 255,343 (28,286) Capital outlay 100 100 - (100) Total 302,638 332,638 296,182 (36,456) Operating contingency 1,310 - - - Total expenditures 303,948 332,638 296,182 (36,456) Excess (deficiency) of revenues over expenditures (71,878) (100,568) 24,843 125,411 Other financing sources (uses) Appropriation transfers in (out) 28,690 - (28,690) Transfers in from other funds 53,922 53,922 53,922 - Total other financing sources (uses) 53,922 82,612 53,922 (28,690) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (17,956) (17,956) 78,765 96,721 17,956 17,956 19,246 1,290 $ - $ - $ 98,011 $ 98,011 153 DESCHUTES COUNTY, OREGON ABHA ACCOUNTABLE BEHAVIORAL HEALTH ALLIANCE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Materials and services 2,358,642 2,358,642 2,358,642 - Variance with 2,358,642 Original 2,358,642 - Operating contingency Final Budget 221,821 Budget Final Budget Actual Over (Under) REVENUES 2,580,463 2,358,642 (221,821) Local over expenditures Interest and rents $ 18,000 $ 18,000 $ 13,047 $ (4,953) Intergovernmental Transfer out to other funds (393,000) State 2,679,667 2,679,667 2,996,009 316,342 Total revenues 2,697,667 2,697,667 3,009,056 311,389 EXPENDITURES Materials and services 2,358,642 2,358,642 2,358,642 - Total 2,358,642 2,358,642 2,358,642 - Operating contingency 746,549 221,821 - (221,821) Total expenditures 3,105,191 2,580,463 2,358,642 (221,821) Excess (deficiency) of revenues over expenditures (407,524) 117,204 650,414 533,210 Other financing sources (uses) Transfer out to other funds (393,000) (917,728} (917,728) - Total other financing sources (uses) (393,000) (917,728) (917,728} - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (800,524) (800,524) (267,314) 533,210 800,524 800,524 779,563 (20,961) $ - $ - $ 512,249 $ 512,249 154 DESCHUTES COUNTY, OREGON OHP -CHEMICAL DEPENDENCY Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Intergovernmental State Total revenues EXPENDITURES Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 3,000 $ 3,000 $ 541 $ (2,459) 10,800 10,800 - (10,800) 535,350 535,350 415,814 (119,536} 549,150 549,150 416,355 (132,795) 553,240 553,240 443,196 (110,044) 553,240 553,240 443,196 (110,044) 35,543 35,543 - (35,543) 588,783 588,783 443,196 (145,587) (39,633) (39,633} (26,841) 12,792 39,633 39,633 31,076 (8,557) $ - $ - $ 4,235 $ 4,235 155 DESCHUTES COUNTY, OREGON PUBLIC LAND CORNER PRESERVATION Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Licenses and Permits Interest and rents Charges for services Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget . Final Budget Actual Over (Under) $ 1,000 $ 1,000 $ 107 $ (893) 8,000 8,000 7,938 (62) 577,000 577,000 722,672 145,672 586,000 586,000 730,717 144,717 415,772 415,772 350,997 (64,775) 157,539 192,539 133,513 (59,026) 100 100 - (100) 573,411 608,411 484,510 (123,901) 262,589 227,589 - (227,589) 836,000 836,000 484,510 (351,490) (250,000) (250,000) 246,207 496,207 250,000 250,000 313,685 63,685 $ - $ - $ 559,892 $ 559,892 156 DESCHUTES COUNTY, OREGON CODE ABATEMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 1,403 $ 1,403 $ 517 $ (886) 1,403 1,403 517 (886) 30,841 30,841 285 (30,556) 30,841 30,841 285 (30,556) (29,438) (29,438) 232 29,670 29,438 29,438 28,284 (1,154) $ - $ - $ 28,516 $ 28,516 157 DESCHUTES COUNTY, OREGON COMMUNITY DEVELOPMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 4,350 $ 4,350 $ 6,112 $ 1,762 2,000 2,000 2,805 805 4,543,030 4,543,030 4,987,616 444,586 18,600 18,600 18,100 (500) 599,225 599,225 400,392 (198,833) 15,250 15,250 11,542 (3,708) 264,342 264,342 242,795 (21,547) 5,446,797 5,446,797 5,669,362 222,565 3,792,774 4,014,178 3,841,096 (173,082) 1,326,095 1,343,870 1,308,854 (35,016) 4,000 34,000 20,858 (13,142) 5,122, 869 5,392,048 5,170, 808 (221, 240) 425,000 155,821 - (155,821) 5,547,869 5,547,869 5,170,808 (377,061) (101,072) (101,072} 498,554 599,626 Other financing sources (uses) Transfers in from other funds 515,766 515,766 100,000 (415,766) Transfer out to other funds (414,694) (414,694) (402,749) 11,945 Total other financing sources (uses) 101,072 101,072 (302,749) (403,821) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 158 195,805 195,805 (48,929) (48,929) $ 146,876 $ 146,876 DESCHUTES COUNTY, OREGON CDD-TDC Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 3,500 $ 3,500 $ 1,711 $ (1,789) Total revenues 3,500 3,500 1,711 (1,789) EXPENDITURES Materials and services 19,364 19,364 4,612 (14,752) Capital outlay 348,000 348,000 81,050 (266,950) Total 367,364 367,364 85,662 (281,702) Operating contingency 104,059 104,059 - (104,059) Total expenditures 471,423 471,423 85,662 (385,761} Excess (deficiency) of revenues over expenditures (467,923) (467,923) (83,951) 383,972 Other financing sources (uses) Proceeds of sale of assets 362,500 362,500 - (362,500) Total other financing sources (uses) 362,500 362,500 - (362,500) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (105,423) (105,423) (83,951) 21,472 105,423 105,423 105,825 402 $ - $ - $ 21,874 $ 21,874 159 DESCHUTES COUNTY, OREGON COMMUNITY DEVELOPMENT RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 45,000 $ 45,000 $ 27,578 $ (17,422) Total revenues 45,000 45,000 27,578 (17,422) Operating contingency 25,000 25,000 - (25,000) Total expenditures 25,000 25,000 - (25,000) Excess (deficiency) of revenues over expenditures 20,000 20,000 27,578 7,578 Other financing sources (uses) Transfers in from other funds 214,694 214,694 - (214,694) Transfer out to other funds (465,666) (465,666) (50,000) 415,666 Total other financing sources (uses) (250,972) (250,972) (50,000) 200,972 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (230,972) (230,972) (22,422) 208,550 Fund balance - Beginning of year 1,311,010 1,311,010 1,540,049 229,039 Fund balance - End of year $1,080,038 $1,080,038 $ 1,517,627 $ 437,589 160 DESCHUTES COUNTY, OREGON CDD BUILDING RESERVE PROGRAM Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Original d Aet Final Budget $ 775 $ 775 $ 775 775 Variance with Final Budget Actual Over (Under) 361 $ (414) 361 (414) Materials and services 100 100 - (100) Capital outlay 100 100 - (100) Total 200 200 - (200) Operating contingency 15,983 15,983 - (15,983) Total expenditures 16,183 16,183 - (16,183) Excess (deficiency) of revenues over expenditures (15,408) (15,408) 361 15,769 Other financing sources (uses) Transfers in from other funds - - 172,030 172,030 Transfer out to other funds (100) (100) - 100 Total other financing sources (uses) (100} (100} 172,030 172,130 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (15,508) (15,508) 172,391 187,899 15,508 15,508 15,971 463 $ - $ - $ 188,361 $ 188,361 161 DESCHUTES COUNTY, OREGON CDD ELECTRICAL PROGRAM RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in from other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 12 $ 12 12 12 162 - 12 12 - 30,719 30,719 - 30,719 30,719 - 30,731 30,731 30,731 $ 30,731 C G Li u n D C G LI DESCHUTES COUNTY, OREGON GIS DEDICATED FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 16,200 $ 16,200 $ 12,623 $ (3,577) 263,250 263,250 451,454 188,204 52,777 52,777 90,171 37,394 332,227 332,227 554,248 222,021 140,540 160,540 152,396 (8,144) 83,150 93,150 58,165 (34,985) 1,720 1,720 - (1,720) 225,410 255,410 210,561 (44,849) 199,481 169,481 - (169,481) ' Fund balance - End of year $ 300,000 424,891 424,891 210,561 (214,330) (92,664) (92,664} 343,687 436,351 D u ri 1 163 Other financing sources (uses) Transfer out to other funds (124,036} (124,036) (124,036} - Total other financing sources (uses) (124,036) (124,036) (124,036} - Excess (deficiency of revenue and other financing sources over (under) eexpenditures and other financing uses (216,700) (216,700) 219,651 436,351 Fund balance - Beginning of year 516,700 516,700 574,819 58,119 ' Fund balance - End of year $ 300,000 $ 300,000 $ 794,470 $ 494,470 D u ri 1 163 164 DESCHUTES COUNTY, OREGON WEED ABATEMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 2,000 $ 2,000 $ 252 $ (1,748) Charges for services 40,000 40,000 6,165 (33,835) Intergovernmental State - - 8,050 8,050 Federal 80,000 80,000 60,000 (20,000) Total revenues 122,000 122,000 74,467 (47,533) EXPENDITURES Personnel services 59,830 59,830 48,836 (10,994) Materials and services 65,187 65,187 36,266 (28,921) Capital outlay - - - _ Total 125,017 125,017 85,102 (39,915) Operating contingency 20,983 20,983 - (20,983) Total expenditures 146,000 146,000 85,102 (60,898) Excess (deficiency) of revenues over expenditures (24,000) (24,000} (10,635) 13,365 Other financing sources (uses) Transfers in from other funds 15,000 15,000 15,000 - Proceeds of sale of assets - - 11,160 11,160 Total other financing sources (uses) 15,000 15,000 26,160 11,160 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (9,000) (9,000) 15,525 24,525 Fund balance - Beginning of year 9,000 9,000 4,411 (4,589) Fund balance - End of year $ - $ - $ 19,937 $ 19,937 164 DESCHUTES COUNTY, OREGON FEDERAL FOREST TITLE III Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Intergovernmental Federal Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 10,000 $ 10,000 $ 3,460 $ (6,540) 342,700 342,700 340,375 (2,325) 352,700 352,700 343,835 (8,865) 452,700 452,700 178,321 (274,379) 452,700 452,700 178,321 (274,379) (100,000) (100,000) 165,514 265,514 100,000 100,000 12,116 (87,884) $ - $ - $ 177,630 $ 177,630 165 DESCHUTES COUNTY, OREGON ROAD BUILDING & EQUIPMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 5,000 $ 5,000 $ 10,730 $ 5,730 5,000 5,000 10,730 5,730 7,436 7,436 7,436 - 505,900 625,195 399,995 (225,200) 513,336 632,631 407,431 (225,200) 239,992 120,697 - (120,697) 753,328 753,328 407,431 (345,897) (748,328) (748,328) (396,701} 351,627 Other financing sources (uses) Transfers in from other funds 550,000 550,000 550,000 - Total other financing sources (uses) 550,000 550,000 550,000 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (198,328) (198,328) 153,299 351,627 198,328 198,328 330,091 131,763 $ - $ - $ 483,390 $ 483,390 166 DESCHUTES COUNTY, OREGON ROAD IMPROVEMENT RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in from other funds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 25,000 $ 25,000 $ 15,260 $ (9,740) - - 17,307 17,307 25,000 25,000 32,567 7,567 845,000 845,000 - (845,000) 845,000 845,000 - 845,000) (820,000) (820,000) 32,567 852,567 (820,000) (820,000) 32,567 852,567 820,000 820,000 823,044 3,044 $ - $ - $ 855,611 $ 855,611 167 DESCHUTES COUNTY, OREGON VEHICLE MAINTENANCE AND RESERVE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 30,000 $ 30,000 $ 15,734 $ (14,266) 250,000 250,000 294,900 44,900 280,000 280,000 310,634 30,634 141,255 141,255 86,756 (54,499) 350,000 350,000 280,689 (69,311) 491,255 491,255 367,445 (123,810) 650,504 650,504 - (650,504) 1,141,759 1,141,759 367,445 (774,314) (861,759) (861,759) (56,811) 804,948 Other financing sources (uses) Transfer out to other funds (75,000) (75,000) (63,398) 11,602 Proceeds of sale of assets 5,000 5,000 9,837 4,837 Total other financing sources (uses) (70,000) (70,000} (53,561) 16,439 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (931,759) (931,759) (110,372) 821,387 931,759 931,759 880,743 (51,016) $ - $ - $ 770,370 $ 770,370 168 C L L r, C G n D D 11 E G G 0 L DESCHUTES COUNTY, OREGON DOG CONTROL Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Licenses and Permits Fines, forfeitures, and penalties Interest and rents Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 121,000 $ 121,000 $ 118,749 $ (2,251) 2,500 2,500 1,693 (807) 2,250 2,250 1,314 (936) 125,750 125,750 121,756 (3,994) expenditures and other financing uses (45,000) (45,000) (19,790) 25,210 37,253 39,253 38,173 (1,080) 163,148 163,148 153,584 (9,564) 100 100 - (100) 200,501 202,501 191,757 (10,744) 20,460 18,460 - (18,460) 220,961 220,961 191,757 (29,204) (95,211 } (95,211) (70,001) 25,210 Transfers in from other funds 50,211 50,211 50,211 - Total other financing sources (uses) 50,211 50,211 50,211 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (45,000) (45,000) (19,790) 25,210 Fund balance - Beginning of year 70,000 70,000 67,526 (2,474) Fund balance - End of year $ 25,000 $ 25,000 $ 47,736 $ 22,736 169 DESCHUTES COUNTY, OREGON ADULT PAROLE & PROBATION Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Fines, forfeitures, and penalties Interest and rents Charges for services Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 392,900 $ 392,900 $ 426,643 $ 33,743 19,000 19,000 10,418 (8,582) 45,600 45,600 47,931 2,331 1,921,146 1,921,146 1,725,427 (195,719) 2,378,646 2,378,646 2,210,419 (168,227) 2,122,171 2,126,011 2,043,339 (82,672) 485,541 481,701 454,635 (27,066) 26,600 26,600 22,546 (4,054) 2,634,312 2,634,312 2,520,520 (113,792) 130,274 130,274 - (130,274) 2,764,586 2,764,586 2,520,520 (244,066} (385,940) (385,940) (310,101) 75,839 Other financing sources (uses) Transfers in from other funds 23,493 23,493 22,965 (528) Proceeds of sale of assets - - 86 86 Total other financing sources (uses) 23,493 23,493 23,051 (442) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (362,447) (362,447) (287,050) 75,397 362,447 362,447 348,890 (13,557) $ - $ - $ 61,840 $ 61,840 170 DESCHUTES COUNTY, OREGON JEFFERSON ADULT PAROLE & PROBATION Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ - $ 50 $ 23 $ (27) 50 23 (27) 171 2,370 2,346 (24) 2,370 2,346 (24) (2,320) (2,323) (3) 2,320 2,323 3 DESCHUTES COUNTY, OREGON DESCHUTES COUNTY 911 Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Personnel services 1,823,512 1,823,512 1,628,988 Variance with Materials and services Original 429,872 385,996 Final Budget Capital outlay Budget Final Budget Actual Over (Under) REVENUES 2,594,384 2,594,384 2,208,099 (386,285) Local 93,967 93,967 - (93,967) Taxes -Property $1,570,000 $1,570,000 $ 1,629,113 $ 59,113 Interest and rents 20,000 20,000 13,684 (6,316) Charges for services 32,351 32,351 35,539 3,188 Loan Proceeds (522,000) (522,000) - - Intergovernmental Other financing sources (uses) Local 49,000 49,000 52,795 3,795 State 495,000 495,000 499,841 4,841 Total revenues 2,166,351 2,166,351 2,230,972 64,621 EXPENDITURES Personnel services 1,823,512 1,823,512 1,628,988 (194,524) Materials and services 429,872 429,872 385,996 (43,876) Capital outlay 341,000 341,000 193,115 (147,885) Total 2,594,384 2,594,384 2,208,099 (386,285) Operating contingency 93,967 93,967 - (93,967) Total expenditures 2,688,351 2,688,351 2,208,099 (480,252) Excess (deficiency) of revenues over expenditures (522,000) (522,000) 22,873 544,873 Other financing sources (uses) Transfers in from other funds 88,000 88,000 - (88,000) Loan Proceeds 125,000 125,000 - (125,000) Proceeds of sale of assets - - 467 467 Total other financing sources (uses) 213,000 213,000 467 (212,533) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (309,000) (309,000) 23,340 332,340 309,000 309,000 554,892 245,892 $ - $ - $ 578,231 $ 578,231 172 DESCHUTES COUNTY, OREGON 911 CSD - EQUIPMENT RESERVE Schedule of Revenues and Expenditures -Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Original Budget Final Budget REVENUES Local Interest and rents Total revenues EXPENDITURES Total expenditures - - Excess (deficiency) of revenues over expenditures - - Other financing sources (uses) Transfer out to other funds (88,000) (88,000) Total other financing sources (uses) (88,000) (88,000) Excess (deficiency of revenue and other financing sources over (under) Variance with Final Budget Actual Over (Under) 1,429 $ 1,429 1,429 1,429 1,429 1,429 88,000 88,000 expenditures and other financing uses (88,000) (88,000) 1,429 89,429 Fund balance - Beginning of year 88,000 88,000 81,436 (6,564) Fund balance - End of year $ - $ - $ 82,865 $ 82,865 173 DESCHUTES COUNTY, OREGON EXTENSION / 4-H Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Intergovernmental Local State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in from other funds 4,225 4,225 4,225 - Proceeds of sale of assets - - 65 65 Total other financing sources (uses) 4,225 4,225 4,290 65 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (20,500) (20,500) 16,002 36,502 69,000 69,000 82,308 13,308 $ 48,500 $ 48,500 $ 98,310 $ 49,810 �I J 174 Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 215,095 $ 215,095 $ 225,547 $ 10,452 3,375 3,375 2,058 (1,317) 100 100 - (100) 10,000 10,000 10,000 - 10,000 10,000 10,000 - 238,570 238,570 247,605 9,035 156,246 156,246 155,521 (725 ) 91,420 91,420 80,372 (11,048) 100 100 - (100) 247,766 247,766 235,893 (11,873) 15,529 15,529 - (15,529) 263,295 263,295 235,893 (27,402} (24,725) (24,725) 11,712 36,437 Other financing sources (uses) Transfers in from other funds 4,225 4,225 4,225 - Proceeds of sale of assets - - 65 65 Total other financing sources (uses) 4,225 4,225 4,290 65 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (20,500) (20,500) 16,002 36,502 69,000 69,000 82,308 13,308 $ 48,500 $ 48,500 $ 98,310 $ 49,810 �I J 174 ' F U D D u L C fl h n 0 u u r DESCHUTES COUNTY, OREGON BLACK BUTTE RANCH COUNTY SERVICE DISTRICT Schedule of Revenues and Expenditures -Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Charges for services Other Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 398,700 $ 398,700 $ 419,642 $ 20,942 8,000 8,000 4,844 (3,156) 13,200 13,200 19,826 6,626 4,000 4,000 6,593 2,593 423,900 423,900 450,905 27,005 403,778 403,778 360,921 (42,857) 84,400 84,400 62,353 (22,047) 35,000 35,000 5,769 (29,231) 523,178 523,178 429,043 (94,135) 25,000 25,000 - (25,000) 548,178 548,178 429,043 (119,135) (124,278) (124,278) 21,862 146,140 264,278 264,278 272,066 7,788 $ 140,000 $ 140,000 $ 293,928 $ 153,928 175 DESCHUTES COUNTY, OREGON SUNRIVER SERVICE DISTRICT - GENERAL FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Fines, forfeitures, and penalties Interest and rents Charges for services Total revenues EXPENDITURES Personnel services Materials and services Debt service Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out to other funds Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 2,420,536 $ 2,420,536 $ 2,492,146 $ 71,610 (150,000) (150,000} (150,000) - 271,662 242,762 343,815 101,053 $ 271,662 $ 242,762 $ 343,815 $ 101,053 176 5,000 1,258 (3,742) 6,489 6,489 176,186 186,186 198,072 11,886 2,596,722 2,611,722 2,697,965 86,243 1,638,936 1,192,524 1,042,937 (149,587) 367,792 843,104 1,157,934 314,830 28,010 28,010 3,279 (24,731) 10,000 10,000 - (10,000) 2,044,738 2,073,638 2,204,150 130,512 130,322 145,322 - (145,322) 2,175,060 2,218,960 2,204,150 (14,810) 421,662 392,762 493,815 101,053 (150,000) (150,000} (150,000) - 271,662 242,762 343,815 101,053 $ 271,662 $ 242,762 $ 343,815 $ 101,053 176 DESCHUTES COUNTY, OREGON SUNRIVER SERVICE DISTRICT - RESERVE FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Other Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer in from other funds Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ - $ - $ 21 $ 21 21 21 100 100 10 (90) 100,000 100,000 47,358 (52,642) 100,100 100,100 47,368 (52,732) 25,000 25,000 - (25,000) 125,100 125,100 47,368 (77,732) (125,100) (125,100) (47,347) 77,753 150,000 150,000 150,000 - 24,900 24,900 102,653 77,753 $ 24,900 $ 24,900 $ 102,653 $ 77,753 177 DESCHUTES COUNTY, OREGON 1992 SERIES NOTE B Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Debt service 105,100 105,100 105,100 Variance with Total expenditures Original 105,100 105,100 Final Budget Budget Final Budget Actual Over (Under) REVENUES over expenditures (83,100) Local (98,181) (15,081) Other financing sources (uses) Interest and rents $ 12,000 $ 12,000 $ 3,120 $ (8,880) Charges for services 10,000 10,000 3,799 (6,201) Total revenues 22,000 22,000 6,919 (15,081) EXPENDITURES Debt service 105,100 105,100 105,100 - Total expenditures 105,100 105,100 105,100 - Excess (deficiency) of revenue's over expenditures (83,100) (83,100) (98,181) (15,081) Other financing sources (uses) Transfer out to other funds (206,370) (206,370) (190,311) 16,059 Total other financing sources (uses) (206,370) (206,370) (190,311) 16,059 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (289,470) (289,470) (288,492) 978 Fund balance - Beginning of year 289,470 289,470 288,492 (978) Fund balance - End of year $ - $ - $ - $ _ 1?8 DESCHUTES COUNTY, OREGON 1996 SERIES LTD TAX IMPROVEMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 32,000 $ 32,000 $ 12,255 $ (19,745) 40,000 40,000 25,011 (14,989) 72,000 72,000 37,266 (34,734) 89,588 89,588 89,588 - 89,588 89,588 89,588 - (17,588) (17,588) (52,322) (34,734) 346,000 346,000 335,737 10,263 $ 328,412 $ 328,412 $ 283,415 $ (44,997) 179 DESCHUTES COUNTY, OREGON 2000 SERIES LTD TAX IMPROVEMENT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 47,000 $ 47,000 $ 49,600 $ 2,600 100,000 100,000 165,119 65,119 147,000 147,000 214,719 67,719 146,700 146,700 146,700 - 146,700 146,700 146,700 - 300 300 68,019 67,719 575,000 575,000 605,556 30,556 $ 575,300 $ 575,300 $ 673,575 $ 98,275 180 DESCHUTES COUNTY, OREGON LID 2003 Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 10,244 $ 10,244 233,374 233,374 243,618 243,618 181 243,618 243,618 $ 243,618 $ 243,618 DESCHUTES COUNTY, OREGON CDD BUILDING 1996 COPS Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 7,000 $ 7,000 $ 5,276 $ (1,724) Total revenues 7,000 7,000 5,276 (1,724) EXPENDITURES Debt service 210,100 210,100 210,100 - Total expenditures 210,100 210,100 210,100 - Excess (deficiency) of revenues over expenditures (203,100) (203,100) (204,824) (1,724) Other financing sources (uses) Transfers in from other funds 200,000 200,000 200,000 - Total other financing sources (uses) 200,000 200,000 200,000 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (3,100) (3,100) (4,824) (1,724) Fund balance - Beginning of year 217,000 217,000 218,857 1,857 Fund balance - End of year $ 213,900 $ 213,900 $ 214,033 $ 133 182 DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, 2003 Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 215 $ 215 915 71.5 183 215 215 215 $ 215 DESCHUTES COUNTY, OREGON HHS / BJCC 1998 COPs Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 30,000 $ 30,000 $ 6,627 $ (23,373) Total revenues 30,000 30,000 6,627 (23,373) EXPENDITURES Debt service 649,220 649,220 649,220 - Total expenditures 649,220 649,220 649,220 - Excess (deficiency) of revenues over expenditures (619,220) (619,220} (642,593) (23,373) Other financing sources (uses) Transfers in from other funds 534,010 534,010 534,010 - Total other financing sources (uses) 534,010 534,010 534,010 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (85,210) (85,210) (108,583) (23,373) Fund balance - Beginning of year 736,358 736,358 726,226 (10,132) Fund balance - End of year $ 651,148 $ 651,148 $ 617,643 $ (33,505) 184 DESCHUTES COUNTY, OREGON GOVERNMENT CENTER COPS Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Original Budget Final Budget Variance with Final Budget Actual Over (Under) REVENUES 4,290 1,448 (2,842) Local 131,258 130,156 (1,102) Interest and rents $ 4,000 $ 4,000 $ 1,158 $ (2,842) Total revenues 4,000 4,000 1,158 (2,842) EXPENDITURES Debt service 134,698 134,698 134,698 - Total expenditures 134,698 134,698 134,698 - Excess (deficiency) of revenues over expenditures (130,698) (130,698} (133,540) (2,842) Other financing sources (uses) Transfers in from other funds 134,988 134,988 134,988 - Total other financing sources (uses) 134,988 134,988 134,988 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 4,290 4,290 1,448 (2,842) 131,258 131,258 130,156 (1,102) $ 135,548 $ 135,548 $ 131,604 $ 185 DESCHUTES COUNTY, OREGON PUBLIC SAFETY 1992/1993/1996/199812002 GEN'L OBLIGATIONS BOND DEBT SERVICE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 1,859,644 $1,859,644 $ 1,938,508 $ 78,864 21,000 21,000 15,637 (5,363) 1,880,644 1,880,644 1,954,144 73,500 1,995,644 1,995,644 1,948,167 (47,477} 1,995,644 1,995,644 1,948,167 (47,477) (115,000) (115,000) 5,977 120,977 315,000 315,000 340,530 25,530 $ 200,000 $ 200,000 $ 346,507 $ 146,507 186 DESCHUTES COUNTY, OREGON REDMOND BUILDING 1994 COPs Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 Original Budget Final Budget Variance with Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 1,000 $ 1,000 $ 847 $ (153) Total revenues 1,000 1,000 847 (153) EXPENDITURES Debt service 44,980 44,980 44,980 - Total expenditures 44,980 44,980 44,980 - Excess (deficiency) of revenues over expenditures (43,980} (43,980} (44,133) (153} Other financing sources (uses) Transfers in from other funds 43,980 43,980 43,980 - Total other financing sources (uses) 43,980 43,980 43,980 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year - - (153) (153) 65,000 65,000 65,610 610 $ 65,000 $ 65,000 $ 65,456 $ 456 187 DESCHUTES COUNTY, OREGON PERS, SERIES 2002 DEBT SERVICE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 188 Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ - $ . - $ 135 $ 135 Total revenues - - 135 135 EXPENDITURES Debt service 293,368 293,368 293,368 - Total expenditures 293,368 293,368 293,368 - Excess (deficiency) of revenues over expenditures (293,368) (293,368) (293,233) 135 Other financing sources (uses) Transfers in from other funds 293,368 293,368 293,368 - Total other financing sources (uses) 293,368 293,368 293,368 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses - - 135 135 Fund balance - Beginning of year - - - - Fund balance - End of year $ - $ - $ 135 $ 135 188 ' DESCHUTES COUNTY, OREGON WELCOME CENTER 1988/1998 COPS ' Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 ' Variance with Original Final Budget Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 5,000 $ 5,000 $ 1,639 $ (3,361) Total revenues 5,000 5,000 1,639 (3,361} EXPENDITURES Debt service 150,904 150,904 150,904 - Total expenditures 150,904 150,904 150,904 - Excess (deficiency) of revenues over expenditures (145,904) (145,904) (149,265} (3,361) Other financing sources (uses) Transfers in from other funds 138,000 138,000 138,000 - Total other financing sources (uses) 138,000 138,000 138,000 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (7,904) (7,904) (11,265) (3,361) Fund balance - Beginning of year 162,486 162,486 163,725 1,239 Fund balance - End of year $ 154,582 $ 154,582 $ 152,460 $ (2,122) 189 DESCHUTES COUNTY, OREGON BEND LIBRARY CSD DEBT SERVICE Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 625,811 $ 625,811 $ 652,641 $ 26,830 7,400 7,400 5,969 (1,431) 633,211 633,211 658,610 25,399 683,288 683,288 683,288 - 683,288 683,288 683,288 - (50,077) (50,077) (24,678) 25,399 110,077 110,077 116,228 6,151 $ 60,000 $ 60,000 $ 91,550 $ 31,550 190 DESCHUTES COUNTY, OREGON REDMOND LIBRARY CSD DEBT SERVICE Schedule of Revenues and Expenditures -Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 171,612 $ 171,612 $ 178,322 $ 6,710 2,100 2,100 1,811 (289) 173,712 173,712 180,133 6,421 185,000 185,000 185,000 - 185,000 185,000 185,000 - (11,288) (11,288) (4,867) 6,421 13,288 13,288 15,003 1,715 $ 2,000 $ 2,000 $ 10,137 $ 8,137 191 DESCHUTES COUNTY, OREGON SUNRIVER LIBRARY CSD DEBT SERVICE Schedule of Revenues and Expenditures -Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ 89,455 $ 89,455 $ 92,236 $ 2,781 1,060 1,060 792 (268) 90,515 90,515 93,027 2,512 95,100 95,100 95,100 - 95,100 95,100 95,100 - (4,585) (4,585) (2,073) 2,512 11,585 11,585 13,049 1,464 $ 7,000 $ 7,000 $ 10,976 $ 3,976 192 DESCHUTES COUNTY, OREGON NEW NEIGHBORHOOD Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 1 Variance with Original Final Budget ' Budget Final Budget Actual Over (Under) REVENUES Local Interest and rents $ 7,420 $ 7,420 $ 8,999 $ 1,579 Charges for services 6,152 6,152 Intergovernmental ' Local Federal 50,000 900,000 50,000 900,000 24,000 (26,000) (900,000) Total revenues 957,420 957,420 39,151 (918,269} EXPENDITURES Personnel services - 100 - (100) Materials and services 174,836 174,936 177,818 2,882 Capital outlay 1,200,000 2,199,800 - (2,199,800) Total 1,374,836 2,374,836 177,818 (2,197,018) Operating contingency 697,357 697,357 - (697,357} Total expenditures 2,072,193 3,072,193 177,818 (2,894,375) Excess (deficiency) of revenues over expenditures 1,114,773 (2,114,773) (138,667) 1,976,106 Other financing sources (uses) Transfers in from other funds 117,425 117,425 123,192 5,767 Loan Proceeds - 1,000,000 1,022,783 22,783 Proceeds of sale of assets 750,000 750,000 (750,000) Total other financing sources (uses) 867,425 1,867,425 1,145,975 (721,450) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (247,348) (247,348) 1,007,308 1,254,656 Fund balance - Beginning of year 247,348 247,348 169,510 (77,838) ' Fund balance - End of year $ - $ - $ 1,176,818 $ 1,176,818 193 DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Materials and services Debt service Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ 11,000 $ 11,000 $ 9,482 $ (1,518) 322,600 322,600 264,863 (57,737) 333,600 333,600 274,345 (59,255) 144,000 144,000 157,454 13,454 20,000 20,000 - (20,000) 1,290,000 1,290,000 878,163 (411,837) 1,454,000 1,454,000 1,035,617 (418,383) 245,970 245,970 - (245,970) 1,699,970 1,699,970 1,035,617 (664,353) 1,366,370 (1,366,370) (761,272) 605,098 Transfers in from other funds 206,370 206,370 190,311 (16,059) Loan Proceeds 1,050,000 1,050,000 1,410,000 360,000 Proceeds of sale of assets - - - - Total other financing sources (uses) 1,256,370 1,256,370 1,600,311 343,941 Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (110,000) (110,000) 839,039 949,039 110,000 110,000 307,490 197,490 $ - $ - $ 1,146, 529 $ 1,146, 529 194 17 L DESCHUTES COUNTY, OREGON HHS / BJCC CONSTRUCTION Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) 1,000 1,000 240 (760) 99,000 99,000 21,891 (77,109) 100,000 100,000 22,131 (77,869) (100,000) (100,000) (22,131) 77,869 100,000 100,000 22,131 (77,869) 195 DESCHUTES COUNTY, OREGON GENERAL COUNTY PROJECTS Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Materials and services 20,000 70,000 53,533 Variance with Capital outlay Original 1,131,168 4,133 Final Budget Total expenditures Budget Final Budget Actual Over (Under) REVENUES Excess (deficiency) of revenues Local over expenditures6( 55,000) (655,000) Taxes -Property $ 367,546 $ 367,546 $ 389,972 $ 22,426 Interest and rents 178,622 178,622 166,861 (11,761) Total revenues 546,168 546,168 556,833 10,665 EXPENDITURES Materials and services 20,000 70,000 53,533 (16,467) Capital outlay 1,181,168 1,131,168 4,133 (1,127,035) Total expenditures 1,201,168 1,201,168 57,666 (1,143,502) Excess (deficiency) of revenues over expenditures6( 55,000) (655,000) 499,167 1,154,167 Other financing sources (uses) Transfers in from other funds 115,000 115,000 115,000 - Total other financing sources (uses) 115,000 115,000 115,000 - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year (540,000) (540,000) 614,167 1,154,167 540,000 540,000 595,510 55,510 $ - $ - $ 1,209,677 $ 1,209,677 196 DESCHUTES COUNTY, OREGON COUNTY / STATE BUILDING Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Personnel services Materials and services Capital outlay _ Total expenditures _ Excess (deficiency) of revenues over expenditures _ Other financing sources (uses) Loan Proceeds _ Total other financing sources (uses) _ Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year _ Fund balance - End of year $ Original BudgetBudget 197 Variance with Final Budget Actual Over (Under) 46,293 $ 46,293 46,293 46,293 - 3,100 3,082 (18) - 440,100 354,211 (85,889) 12,556,800 5,047,330 (7,509,470) 13,000,000 5,404,623 (7,595,377) (13,000,000) (5,358,330) 7,641,670 13,000,000 14,360,132 1,360,132 13,000,000 14,360,132 1,360,132 $ - $ 9,001,802 $ 9,001,802 DESCHUTES COUNTY, OREGON LA PINE BUILDING PURCHASE / REMODEL Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Loan Proceeds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Final Budget Actual Over (Under) $ - $ - $ 10,609 $ 10,609 - - 10,609 10,609 - 1,100 461 (639) - 70,100 52,447 (17,653) - 2,428,800 - (2,428,800) - 2,500,000 52,908 (2,447,092) 198 (2,500,000) (42,299) 2,457,701 2,500,000 2,147,844 (352,156) 2,500,000 2,147,844 (352,156) 2,105,545 2,105,545 $ 2,105, 545 $ 2,105, 545 DESCHUTES COUNTY, OREGON REMODEL PROJECTS FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Loan Proceeds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 199 (1,500,000) (115,566) 1,384,434 1,500,000 3,426,323 .1,926,323 1,500,000 3,426,323 1,926,323 3,310,757 3,310,757 $ 3,310,757 $ 3,310,757 Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 16,820 $ 16,820 - - 16,820 .16,820 - 1,100 735 (365) - 160,100 120,866 (39,234) - 1,338,800 10,785 (1,328,015} - 1,500,000 132,386 (1,367,614) 199 (1,500,000) (115,566) 1,384,434 1,500,000 3,426,323 .1,926,323 1,500,000 3,426,323 1,926,323 3,310,757 3,310,757 $ 3,310,757 $ 3,310,757 DESCHUTES COUNTY, OREGON WAREHOUSE / ARCHIVE / IT FACILITY Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Loan Proceeds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year 200 (2,600,000) (1,178,791) 1,421,209 2,600,000 3,315,212 715,212 2,600,000 3,315,212 715,212 2,136,421 2,136,421 $ 2,136,421 $ 2,136,421 Variance with Original Final Budget Budget Final Budget Actual Over (Under) $ - $ - $ 9,374 $ 9,374 - - 9,374 9,374 - 1,100 711 (389) - 275,100 226,855 (48,245) - 2,323,800 960,599 (1,363,201) - 2,600,000 1,188,165 (1,411,835) 200 (2,600,000) (1,178,791) 1,421,209 2,600,000 3,315,212 715,212 2,600,000 3,315,212 715,212 2,136,421 2,136,421 $ 2,136,421 $ 2,136,421 DESCHUTES COUNTY, OREGON PROPERTY ACQUISITION / MISCELLANEOUS Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 REVENUES Local Interest and rents Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Loan Proceeds Total other financing sources (uses) Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses Fund balance - Beginning of year Fund balance - End of year Variance with Original Final Budget Budget Final Budget Actual Over (Under) - 100 - (100) - 100 - (100) - 599,800 - (599,800) - 600,000 - (600,000} (600,000) - 600,000 600,000 - (600,000) 600,000 - (600,000) 201 DESCHUTES COUNTY, OREGON EXTENSION / 4-H CSD CONSTRUCTION FUND Schedule of Revenues and Expenditures - Actual and Budget Budgetary Basis For the Year Ended June 30, 2003 EXPENDITURES Materials and services 247 4,926 4,926 - Variance with 153,268 Original 148,505 (84) Total expenditures Final Budget 153,515 Budget Final Budget Actual Over (Under) REVENUES over expenditures1( 30,715) (130,715} Local Interest and rents $ 12,800 $ 12,800 $ 521 $ (12,279) Grants - - 50,000 50,000 Intergovernmental Local 10,000 10,000 10,000 - State - - 24,996 24,996 Total revenues 22,800 22,800 85,517 62,717 EXPENDITURES Materials and services 247 4,926 4,926 - Capital outlay 153,268 148,589 148,505 (84) Total expenditures 153,515 153,515 153,431 (84) Excess (deficiency) of revenues over expenditures1( 30,715) (130,715} (67,914) 62,801 Other financing sources (uses) Transfer out to other funds (4,225) (4,225} (4,225) - Total other financing sources (uses) (4,225) (4,225) (4,225) - Excess (deficiency of revenue and other financing sources over (under) expenditures and other financing uses (134,940) (134,940) (72,139) 62,801 Fund balance - Beginning of year 134,940 134,940 72,139 (62,801) Fund balance - End of year $ - $ - $ - $ - 202 k, DESCUTEG COUNTY, OREGON N� Combined Solid Waste Funds ~~ Schedule cfRevenues, Expenses and Changes inFund Net Assets For the Year Ended June 3O.2003 Actual Variance with Budget Over GAAP Budget BudgetB i GAAP Basis OPERATING REVENUES Charges for services * 5.637.500 $ 370.563 $ 6.008.083 6.008.063 Miscellaneous 2,000 -1,046 Total operating revenues 5,639,500 - 6,009,109 OPERATING EXPENSES Personnel 1.180.533 (58.888 . 1.1�S.S45 (11.�4Q ' 1.118.396 �o$��enduemican 3.437.744 �31.OS2 2.806683 (210.387) 2.596295 Landfill doaune/pootc|ouumcare costs - ' - (349.781) (349.781) Depreciation ' - - 484.962 464.862 � Capital outlay 8.250.100 (7.570.661) 679.439 (673.439) - -- Debt service 112.542 ' 112.524 (112.524) - Contingency 2`165,649 - ' - Total operating expenses 15,152,568 3,829,872 Operating income (|oso) (9,513I68 ---2,179,237' NONOPEFAJiNGREVENUES (EXPENSES) Loan Proceeds 5.000.000 1.138.698 6.136.698 (6.136.698) - Investment earnings 388.764 (85.284) 303.480 - 303.480 Rents - - - - - Interest expense ' ' - (86.418) (86.419) Gain (|000)onequipment disposition -_ - - 340,361340,361 Total nonopembngrevenues (*«pe»«*»).net 5,388,764 557,422 Income (loss) before transfers (4.124.304) 11.845.283 7.720.997 (4.984838) 2.736659 Transfers in(out) 700,000� - - - Change innet assets C3,424.304 11.145,283 7.720097 (4,884.338) 2.738659 Tota|netaoneb-boginning �\381,318� 3,315,0785,076,8X01 Tota|netaaoeta-ending k, NONOPERATING REVENUES (EXPENSES) Loan Proceeds Investment earnings 55,000 (12,893) 42,107 - 42,107 Rents DESCHUTES COUNTY, OREGON - - - - Interest expense Solid Waste Operations - - (76,707) , Gain (loss) on equipment disposition Schedule of Revenues, Expenses and Changes in Fund Net Assets - - 340,361 340,361 For the Year Ended June 30, 2003 55,000 (12,893) 42,107 263,654 305,761 Income (loss) before transfers 1,459,443 791,595 2,251,038 ' 2,983,919 Transfers in (out) (2,662,000) Actual (2,662,000) (6,136,698) (8,798,698) Variance with (1,202,557) 791,595 (410,962) (5,403,817) (5,814,779) Budget Over 1,202,557 GAAP 3,327,390 (7,916,699) (4,589,309) Budget (Under) Budget Basis Adjustments GAAP Basis , OPERATING REVENUES Charges for services Miscellaneous $ 5,637,500 $ 370,563 2,000 (954) $ 6,008,063 1,046 $ - - $ 6,008,063 1,046 Total operating revenues 5,639,500 369,609 6,009,109 - 6,009,109 OPERATING EXPENSES Personnel 1,186,433 (56,788) 1,129,645 (11,249) 1,118,396 ' Materials and services 2,791,873 (224,181) 2,567,692 (470,318) 2,097,374 Landfill closurelpostclosure care costs - - - (349,781) (349,781) Depreciation - - - 464,962 464,962 Capital outlay 135,200 (32,359) 102,841 (102,841) - , Debt service - - - - - Contingency 121,551 (121,551) - - - Total operating expenses 4,235,057 (434,879) 3,800,178 (469,227) 3,330,951 ' Operating income (loss) 1,404,443 804,488 2,208,931 469,227 2,678,158 NONOPERATING REVENUES (EXPENSES) Loan Proceeds Investment earnings 55,000 (12,893) 42,107 - 42,107 Rents - - - - - Interest expense - - - (76,707) (76,707) Gain (loss) on equipment disposition - - - 340,361 340,361 Total nonoperating revenues (expenses), net 55,000 (12,893) 42,107 263,654 305,761 Income (loss) before transfers 1,459,443 791,595 2,251,038 732,881 2,983,919 Transfers in (out) (2,662,000) - (2,662,000) (6,136,698) (8,798,698) Change in net assets (1,202,557) 791,595 (410,962) (5,403,817) (5,814,779) Total net assets - beginning 1,202,557 2,124,833 3,327,390 (7,916,699) (4,589,309) Total net assets - ending $ - $ 2,916,428 $ 2,916,428 $ (13,320,516) $ (10,404,088) 204 n C u u 11 r:. DESCHUTES COUNTY, OREGON Landfill Closure Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Loan Proceeds Investment earnings Rents ' Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Change in net assets ' Total net assets - beginning Total net assets - ending r 0 0 Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis 240,773 (235,000) 5,773 - 5,773 2,285,000 (2,285,000) - - - 592,365 (592,365) - - - 3,118,138 (3,112,365) 5,773 - 5,773 (3,118,138) 3,112,365 (5,773) - (5,773) 55,000 2,322 57,322 - 57,322 55,000 2,322 57,322 - 57,322 (3,063,138) 3,114,687 51,549 - 51,549 1,000,000 - 1,000,000 - 1,000,000 (2,063,138) 3,114,687 1,051,549 - 1,051,549 2,893,532 (6,556) 2,886,976 282,171 3,169,147 $ 830,394 $ 3,108,131 $ 3,938,525 $ 282,171 $ 4,220,696 1 205 DESCHUTES COUNTY, OREGON Landfill Post Closure Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Loan Proceeds Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Change in net assets Total net assets - beginning Total net assets - ending Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis 1,271 - 1,271 - 1,271 136,079 (136,079) - - - 137,350 (136,079) 1,271 - 1,271 (137,350) 136,079 (1,271) - (1,271) 20,000 (2,577) 17,423 - 17,423 20,000 (2,577) 17,423 - 17,423 (117,350) 133,502 16,152 - 16,152 200,000 - 200,000 - 200,000 82,650 133,502 216,152 - 216,152 898,749 2,651 901,400 - 901,400 $ 981,399 $ 136,154 $ 1,117,552 $ - $ 1,117,552 206 DESCHUTES COUNTY, OREGON Solid Waste Capital Projects Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 C u El L 1 ?07 NONOPERATING REVENUES (EXPENSES) Actual Loan Proceeds - Variance with - - - Investment earnings 198,764 Budget Over 118,677 GAAP 118,677 Rents Budget (Under) Budget Basis Adjustments GAAP Basis OPERATING REVENUES - - - - - Charges for services. $ $ $ - $ $ Miscellaneous = = 118,677 = = Total operating revenues (1,088,190) 1,074,933 (13,257) 110,998 97,741 Transfers in (out) 1,800,000 (1,200,000) 600,000 OPERATING EXPENSES 600,000 Change in net assets 711,810 (125,067) 586,743 Personnel - - - - 2,543,469 Materials and services 122,386 (101,450) 20,936 - 20,936 Landfill closure/postclosure care costs Depreciation - - - - - - - - - = 3,130,212 $ Capital outlay 635,000 (524,002) 110,998 (110,998) Debt service - - - - - Contingency 529,568 (529,568) - - - Total operating expenses 1,286,954 (1,155,020) 131,934 (110,998) 20,936 Operating income (loss) (1,286,954) 1,155,020 (131,934) 110,998 (20,936) C u El L 1 ?07 NONOPERATING REVENUES (EXPENSES) Loan Proceeds - - - - - Investment earnings 198,764 (80,087) 118,677 - 118,677 Rents - - - - - Interest expense - - - - - Gain (loss) on equipment disposition - - - - - Total nonoperating revenues (expenses), net 198,764 (80,087} 118,677 - 118,677 Income (loss) before transfers (1,088,190) 1,074,933 (13,257) 110,998 97,741 Transfers in (out) 1,800,000 (1,200,000) 600,000 - 600,000 Change in net assets 711,810 (125,067) 586,743 110,998 697,741 1,357,121 1,186,348 2,543,469 972,630 3,516,099 Total net assets - beginning Total net assets - ending $ 2,068,931 $ 1,061,281 $ 3,130,212 $ 1,083,628 $ 4,213,840 C u El L 1 ?07 DESCHUTES COUNTY, OREGON Solid Waste Equipment Reserve Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Loan Proceeds Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Change in net assets Total net assets - beginning Total net assets - ending 208 Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis 5,341 - 5,341 465,600 470,941 468,600 (3,000) 465,600 (465,600) - 112,542 (18) 112,524 (112,524) - 529,568 (529,568) - - - 1,116,051 (532,586) 583,465 (112,524) 470,941 (1,116,051) 532,586 (583,465) 112,524 (470,941) 10,000 (849) 9,151 - 9,151 - - - (9,712) (9,712) 10,000 (849) 9,151 (9,712) (561) (1,106,051) 531,737 (574,314) 102,812 (471,502) 212,000 500,000 712,000 - 712,000 (894,051) 1,031,737 137,686 102,812 240,498 519,239 1,889 521,128 42,303 563,431 $ (374,812) $ 1,033,626 $ 658,814 $ 145,115 $ 803,929 208 DESCHUTES COUNTY, OREGON Environmental Remediation Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Loan Proceeds Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Change in net assets Total net assets - beginning Total net assets - ending Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis 1,000 (1,000) 1,500 (1,500) 256,518 (256,518} 259,018 (259,018) (259,018) 259,018 50,000 (21,473) 28,527 - 28,527 50,000 (21,473) 28,527 - 28,527 (209,018) 237,545 28,527 - 28,527 150,000 - 150,000 - 150,000 (59,018) 237,545 178,527 - 178,527 1,510,120 5,913 1,516,033 - 1,516,033 $ 1,451,102 $ 243,458 $ 1,694,560 $ - $ 1,694,560 209 2|O DE8CHUTESCOUNTY, OREGON SWRecycling Center Schedule ofRevenues, Expenses and Changes inFund Net Assets -� For the Year Ended June 3U.2003 Actual Variance with Budget GAAP Budget 8 d GAAP Basis OPERATING REVENUES ��------------- -- Chaqgenhormamiceo $ ' * - $ ' $ ' * - Miscellaneous Total operating revenues OPERATING EXPENSES Personnel 100 (100 Materials and services 275.100 (69.431) 205.669 (205.869) ' -- Landfill douune/poohdoounecare costs - ' ' Depreciation ' Capital outlay 4.724'800 (4.724.800) Debt service - Contingency - ' - _ Total operating expenses 5,000\000 --------' 205,669 -------' (205,669 _ -------- Operating income (!000) (5,00V0,000) 4,794,331 C205,669H 205,669 NONOPEFAT|N8REVENUES (EXPENSE8) Loan Proceeds 5.000.000 1.136.698 6.138.698 (6.136.898) - Investment earnings ' 30.271 30.271 - 30.271 Rents - - Interest expense ' Gain (|omo)onequipment disposition - ' - - _ Toa/nonopeatnOewonuen(epenseo) ne$ ' �� 11 6,166,969� (6,136,698 30,271 Income (loss) before transfers ' 5.961.300 5.981.300 <5.931.0290 30,271 -- Tranufenoin<ouV - �_ _-�� Change innet assets ' 5.961.300 5,961.300 205.669 6.166,969 Tnta|netaoaeta-beginn(ng - - ----- - ----- - ----' - ----- V� Total net assets 'ending .� 2|O G Operating income (loss) NONOPERATING REVENUES (EXPENSES) Taxes -Property Grants Investment earnings Interest expense Amortization of debt issuance costs Loan proceeds Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net i Income (loss) before transfers Transferred capital Transfers in Transfers out Change in net assets Total net assets - beginning ITotal net assets - ending 11 n Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $ 1,614,625 $ (120,458) $1,494,167 $ 66,881 $1,561,048 1,614,625 (120,458) 1,494,167 66,881 1,561,048 746,384 (13,763) 732,621 7,488 740,109 1,475,853 (58,806) 1,417,047 53,982 1,471,029 704,157 704,157 124,100 (98,649) 25,451 (25,451) - 2,134,108 (151,257) 1,982,851 (1,982,851) - 133,038 (133,038} - - 4,613,483 (455,513) 4,157,970 (1,242,675) 2,915,295 (2,998,858) 335,055 (2,663,803) 1,309,556 (1,354,247) 1,786,532 84,787 1,871,319 DESCHUTES COUNTY, OREGON tCombined Fair and Expo Center Funds 14,719 Schedule of Revenues, Expenses and Changes in Fund Net Assets ' For the Year Ended June 30, 2003 Operating income (loss) NONOPERATING REVENUES (EXPENSES) Taxes -Property Grants Investment earnings Interest expense Amortization of debt issuance costs Loan proceeds Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net i Income (loss) before transfers Transferred capital Transfers in Transfers out Change in net assets Total net assets - beginning ITotal net assets - ending 11 n Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $ 1,614,625 $ (120,458) $1,494,167 $ 66,881 $1,561,048 1,614,625 (120,458) 1,494,167 66,881 1,561,048 746,384 (13,763) 732,621 7,488 740,109 1,475,853 (58,806) 1,417,047 53,982 1,471,029 704,157 704,157 124,100 (98,649) 25,451 (25,451) - 2,134,108 (151,257) 1,982,851 (1,982,851) - 133,038 (133,038} - - 4,613,483 (455,513) 4,157,970 (1,242,675) 2,915,295 (2,998,858) 335,055 (2,663,803) 1,309,556 (1,354,247) 1,786,532 84,787 1,871,319 OPERATING REVENUES Charges for services 1,952,415 Total operating revenues 14,719 OPERATING EXPENSES 15,725 Personnel 22,500 Materials and services Depreciation 13,875 Capital outlay 14,165 Debt service - Contingency (1,363,368) Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Taxes -Property Grants Investment earnings Interest expense Amortization of debt issuance costs Loan proceeds Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net i Income (loss) before transfers Transferred capital Transfers in Transfers out Change in net assets Total net assets - beginning ITotal net assets - ending 11 n Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $ 1,614,625 $ (120,458) $1,494,167 $ 66,881 $1,561,048 1,614,625 (120,458) 1,494,167 66,881 1,561,048 746,384 (13,763) 732,621 7,488 740,109 1,475,853 (58,806) 1,417,047 53,982 1,471,029 704,157 704,157 124,100 (98,649) 25,451 (25,451) - 2,134,108 (151,257) 1,982,851 (1,982,851) - 133,038 (133,038} - - 4,613,483 (455,513) 4,157,970 (1,242,675) 2,915,295 (2,998,858) 335,055 (2,663,803) 1,309,556 (1,354,247) 1,786,532 84,787 1,871,319 81,096 1,952,415 168,167 14,719 182,886 15,725 198,611 22,500 (8,625) 13,875 290 14,165 - - - (1,363,368) (1,363,368) - - - (131,206) (131,206) - 102,278 102,278 (102,278) - 2,022,000 - 2,022,000 (12,750) 2,009,250 3,999,199 193,159 4,192, 358 (1,512,491) 2,679, 867 1,000,341 528,214 1,528,555 (202,934) 1,325,620 848,843 (250,000) 598,843 - 598,843 (1,652,102) 250,000 (1,402,102) 1,200,000 (202,102) 197,082 528,214 725,296 997,066 1,722,361 440,000 (1,417,391) (977,391} 3,888,244 2,910,853 $ 637,082 $ (889,177) $ (252,095} $ 4,885,310 $4,633,215 Li DESCHUTES COUNTY, OREGON Fair and Expo Center Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Actual Variance with Budget Over Budget GARP , Budget (Under) Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Interest expense Loan proceeds Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transferred capital Transfers in Transfers out Change in net assets Total net assets - beginning Total net assets - ending $ 836,650 $ (68,927) $ 767,723 $ _ $ 767,723 836,650 (68,927) 767,723 - 767,723 - - - (41,286) (41,286) 624,759 (12,994) 611,765 16,504 628,269 648,769 (33,015) 615,754 7,371 623,125 60,167 - - 704,157 704,157 44,000 (18,549) 25,451 (25,451) - 40,812 105,238 (916) (105,238) 39,896 - (39,896) - - 1,463,578 (170,712} 1,292,866 662,685 1,955,551 (626,928) 101,785 525,143 (662,685) (1,187,828) 1 55,167 7,188 62,355 - 62,355 5,000 112 5,112 - 5,112 - - - (41,286) (41,286) - 102,278 102,278 (102,278) - - - - (12,750) (12,750) 60,167 109,578 169,745 (156,314) 13,432 (566,761) 211,363 (355,398) (818,998) (1,174,396) - - - 1,132,064 1,132,064 768,843 (250,000) 518,843 - 518,843 (280,000) 250,0003( 0,000) - (30,000) (77,918) 211,363 133,445 313,066 446,511 115,000 8,343 123,343 26,600,500 26,723,843 $ 37,082 $ 219,706 $ 256,788 $ 26,913,566 $ 27,170,354 1 F, C 212 1 0 DESCHUTES COUNTY, OREGON Fairgrounds Construction Fund Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transferred capital ,. Transfers out Change in net assets Total net assets - beginning Total net assets - ending C 0 Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis 246,236 (37,855) 208,381 - 208,381 175,764 (90,956) 84,808 (84,808) - 422,000 (128,811) 293,189 (84,808) 208,381 (422,000) 128,811 (293,189) 84,808 (208,381) - (4,177) (4,177) 4,177 - - - - (88,985) (88,985) 2,022,000 - 2,022,000 - 2,022,000 2,022,000 (4,177} 2,017,823 (84,808) 1,933,015 1,600,000 124,634 1,724,634 - 1,724,634 - - (1,132,064) (1,132,064) (1,200,000) 1,200,000 - - - 400,000 1,324,634 1,724,634 (1,132,064) 592,570 - (1,586,290) (1,586,290} 1,132,064 (454,226) $ 400,000 $ (261,656) $ 138,344 $ - $ 138,344 1 213 DESCHUTES COUNTY, OREGON Fairgrounds Debt Service Fund Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis OPERATING REVENUES Property taxes $1,786,532 $ 84,787 $1,871,319 $ 81,096 $ 1,952,415 Total operating revenues 1,786,532 84,787 1,871,319 81,096 1,952,415 OPERATING EXPENSES Debt service 1,917,532 (59,385) 1,858,147 (1,858,147) - Total operating expenses 1,917,532 (59,385) 1,858,147 (1,858,147) - Operating income (loss) (131,000) 144,172 13,172 1,939,243 1,952,415 NONOPERATING REVENUES (EXPENSES) Investment earnings 16,000 (5,520) 10,480 - 10,480 Amortization of debt issuance costs - - - (131,206) (131,206) Interest expense - - - (1,237,274} (1,237,274) Total nonoperating revenues (expen 16,000 (5,520) 10,480 (1,368,480) (1,358,000) Income (loss) before transfers (115,000) 138,652 23,652 570,763 594,415 Transfers in - - - - - Change in net assets (115,000) 138,652 23,652 570,763 594,415 Total net assets - beginning 315,000 17,186 332,186 (23,750,000) (23,417,814) Total net assets - ending $ 200,000 $ 155,837 $ 355,837 $ (23,179,237) $ (22,823,400) 214 DESCHUTES COUNTY, OREGON ' Fair & Expo Center Reserve Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Actual Variance with Budget Over Budget GAAP GAAP Budget (Under) Basis Adjustments Basis OPERATING EXPENSES Capital outlay $ 80,000 $ (80,000} $ - $ - $ - Total operating expenses 80,000 (80,000) - - - Operating income (loss) (80,000) 80,000 - - - NONOPERATING REVENUES (EXPENSES) Investment earnings - 528 528 - 528 Total nonoperating revenues (expenses), net - 528 528 - 528 Income (loss) before transfers (80,000) 80,528 528 - 528 Transfers in 80,000 - 80,000 - 80,000 Change in net assets - 80,528 80,528 - 80,528 . Total net assets - beginning - - - - - Total net assets - ending $ - $ 80,528 $ 80,528 $ - $ 80,528 i 1 215 DESCHUTES COUNTY, OREGON Annual County Fair ' Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Actual OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers out Change in net assets Total net assets - beginning Total net assets - ending Variance with (769) 120,856 (9,016) 111,840 Budget Over Budget GAAP GAAP 46,611 Budget (Under) Basis Adjustments Basis - - $ 777,975 $ $ 726,444 66,881 730,373 (16,605) (51,531) 37,595 $ $ 793,325 47,602 777,975 (51, 531) 726,444 66,881 793, 325' 121,625 (769) 120,856 (9,016) 111,840 580,848 12,064 592,912 46,611 639,523 100 27,800 (100) (27,800) - - - - - - 730,373 (16,605) 713,768 37,595 751,363 47,602 (34,926) 12,676 29,286 41,962 113,000 7,531 120,531 15,725 136,256 1,500 432 1,932 290 2,222 114,500 7,963 122,463 16,015 138,478 162,102 (26,963) 135,139 45,301 180,439 (172,102) - _ 172,102 -(172,102 (10,000) (26,963) (36,963) 45,301 8,337 10,000 143,370 153,370 (94,320) 59,050 S $ - $ 116,407 $ 116,407 $ (49,019) $ 67,388 216 1 DESCHUTES COUNTY, OREGON Building Services Schedule of Revenues, Expenses and Changes in Fund Net Assets ' For the Year Ended June 30, 2003 n OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Rents Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in 1 Change in net assets Total net assets - beginning 1 Total net assets - ending n C G Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $1,660,630 $ (35,000) $1,625,630 $ - $1,625,630 1,660,630 (35,000) 1,625,630 - 1,625,630 826,195 (15,864) 810,331 (8,385) 801,946 813,910 (50,781) 763,129 9,728 772,857 - - - 61,586 61,586 132,500 (66,876) 65,624 (65,624) - 48,905 (48,905) - - - 1,821,510 (182,426) 1,639,084 (2,695) 1,636,389 (160,880) 147,426 (13,454) 2,695 (10,759) 8,000 (4,828) 3,172 - 3,172 2,880 - 2,880 - 2,880 - - - (14,322) (14,322) 10,880 (4,828) 6,052 (14,322) (8,270} (150,000) 142,598 (7,402) (11,627) (19,030) 100,000 - 100,000 - 100,000 (50,000) 142,598 92,598 (11,627) 80,970 80,000 (11,101} 68,899 349,640 418,539 $ 30,000 $ 131,497 $ 161,497 $ 338,013 $ 499,509 1 217 DESCHUTES COUNTY, OREGON Finance Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Actual OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Variance with (3,083) 540,238 22,115 Budget Over Budget GAAP GAAP ' Budget (Under) Basis Adjustments Basis - $ 939,407 $ 10,445 949,852 94,123 151,000 (24,414) $ $ - $ 949,852 - 939,407 10,445 949,852 - 949,852 - - 543,321 (3,083) 540,238 22,115 562,353 303,599 (73,142) 230,457 120,666 351,123 - - - 94,123 94,123 151,000 (24,414) 126,586 (126,586) - 29,487 (29,487} - - - 1,027,407 (130,126} 897,281 110,318 1,007,599 Operating income (loss) (88,000) 140,571 52,571 (110,318) 57,747} , NONOPERATING REVENUES (EXPENSES) Grants - Investment earnings 3,000 254 3,254 - 3,254 Gain (loss) on equipment disposition - - - (21,172) 21,172 Total nonoperating revenues (expenses), net 3,000 254 3,254 (21,172) 17,918 Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending (85,000) 140,825 55,825 (85,000) 140,825 55,825 (131,490) (75,665) _/ (131,490) (75,665) 1 115,000 64,612 179,612 212,088 391,700 $ 30,000 $ 205,437 $ 235,437 $ 80,598 $ 316,036 n P 218 1 DESCHUTES COUNTY, OREGON Legal Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending Ili (2,974) 173 1,173 - 1,173 - - (9,863) _ 9,863 173 1,173 (9,863) 8( 690) 2,079 (895) 26,791 25,896 (2,974) 2,079 (895) Actual 25,896 10,000 Variance with 35,874 (42,504) 6,630 $ 7,026 $ Budget Over Budget GAAP GAAP Budget (Under) Basis Adjustments Basis $ 487,600 $ (3,057) $ 484,543 $ - $ 484,543 487,600 (3,057) 484,543 - 484,543 427,591 (3,207) 424,384 (36,654) 387,730 61,683 (1,631) 60,052 2,175 62,227 2,300 (125) 2,175 (2,175) - 491,574 (4,963) 486,611 (36,654) 449,957 (3,974) 1,906 2,068 36,654 34,586 Ili (2,974) 173 1,173 - 1,173 - - (9,863) _ 9,863 173 1,173 (9,863) 8( 690) 2,079 (895) 26,791 25,896 (2,974) 2,079 (895) 26,791 25,896 10,000 25,874 35,874 (42,504) 6,630 $ 7,026 $ 27,953 $ 34,979 $ (15,713) $ 19,266 219 Lam' C 220 1 DESCHUTES COUNTY, OREGON , Personnel Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 Actual Variance with Budget Over Budget GAAP GAAP , Budget (Under) Basis Adjustments Basis OPERATING REVENUES Charges for services $ 612,025 $ 6,354 $ 618,379 $ - $ 618,3791 Miscellaneous - - - _ - Total operating revenues 612,025 6,354 618,379 - 618,379 OPERATING EXPENSES Personnel 292,878 (23,866) 269,012 8,956 277,968 Materials and services 312,947 (144,796) 168,151 18,148 186,299, Depreciation - - - _ - Capital outlay 18,440 (292) 18,148 (18,148) = Contingency 19,560 (19,560) - - Total operating expenses 643,825 (188,514) 455,311 8,956 464,267 Operating income (loss) (31,800) 194,868 163,068 (8,956) 154,112, NONOPERATING REVENUES (EXPENSES) Grants - Investment earnings 1,800 1,590 3,390 - 3,390 Gain (loss) on equipment disposition - - - (4,603) 4,603 Total nonoperating revenues (expenses), net 1,800 1,590 3,390 (4,603) _ 1,213 , Income (loss) before transfers (30,000) 196,458 166,458 (13,559) 152,899 Transfers in - - - Change in net assets (30,000) 196,458 166,458 (13,559) 152,899 Total net assets - beginning 30,000 34,323 64,323 (11,498) 52,825 Total net assets - ending $ - $ 230,781 $ 230,781 $ (25,057 $ 205,724 Lam' C 220 1 u IJ OPERATING REVENUES Charges for services Miscellaneous Total operating revenues DESCHUTES COUNTY, OREGON Information Technology Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense ' Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending u 0 E, I' Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $ 1,609,661 $ 40,722 $1,650,383 $ - $1,650,383 1,609,661 40,722 1,650,383 - 1,650,383 1,338,870 (3,936) 1,334,934 19,793 1,354,727 413,325 (164,333) 248,992 25,362 274,354 61,384 61,384 62,000 (14,890) 47,110 (47,110) - 35,540 (5) 35,535 (35,535) - 159,845 (159,845) - - - 2,009,580 (343,009} 1,666,571 23,894 1,690,465 (399,919) 383,731 (16,188) (23,894) (40,082} 10,000 (834) 9,166 - 9,166 - - - (2,465) (2,465) - - - 30,084 30,084 10,000 (834) 9,166 27,619 36,785 (389,919) 382,897 (7,022) 3,725 (3,297) 44,819 - 44,819 - 44,819 (345,100) 382,897 37,797 3,725 41,522 370,100 42,094 412,194 (17,706) 394,488 $ 25,000 $ 424,991 $ 449,991 $ (13,981} $ 436,011 1 221 DESCHUTES COUNTY, OREGON IT Reserve , Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 , Actual OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $ 298,619 $ _ $ 298,619 $ = $ 298,619' 298,619 - 298,619 - 298,619 170,000 (17,386) 152,614 - 152,614 - - - 75,681 75,681 290,254 20 290,234 (290,234) - 84,371 (84,371) - 544,625 (101,737} 442,848 (214,553) 228,295 (246,006) 101,737 (144,229) 214,553 70,324 , 8,000 (5,018) 2,982 - 2,982 - - - (11,809) (11,809) - - - , 8,000 (5,018) 2,982 (4,086) (4,086) (15,895) (12,913) (238,006) 96,719 (141,247) 198,658 (238,006) 96,719 (141,247) 198,658 57,411 57,411 270,000 5,567 275,567 (157,725) 117,842 31 994 102 285 $ $ $ 134,319 $ 40,933 $ 175,253 C C 222 1 G n i 0 u i L �I C L'. u l n CI C DESCHUTES COUNTY, OREGON Insurance Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending (1,483,772) 1,389,690 (94,082) (501,029) (595,111) 60,000 (5,390) 54,610 - 54,610 - - - (18,271) (18,271) 60,000 (5,390) 54,610 (18,271) 36,339 (1,423,772) 1,384,300 (39,472) (519,300) (558,771) (1,423,772) 1,384,300 (39,472) (519,300) (558,771) 2,800,000 (5,509) 2,794,491 (824,238 1,970,253 $ 1,376,228 $ 1,378,791 $2,755,019 1_0,343,538j $1,411,482 1 223 Actual Variance with Budget Over GAAP Budget (Under) Budget Basis Adjustments GAAP Basis $ 1,136,667 $ 20,613 $1,157,280 $ - $1,157,280 30,000 47,845 77,845 - 77,845 1,166,667 68,458 1,235,125 - 1,235,125 291,528 (2,304) 289,224 2,255 291,479 1,311,564 (277,301) 1,034,263 498,744 1,533,007 5,749 5,749 54,347 (48,627) 5,720 (5,720) - 993,000 (993,000) - - - 2,650,439 (1,321,232) 1,329,207 501,029 1,830,236 (1,483,772) 1,389,690 (94,082) (501,029) (595,111) 60,000 (5,390) 54,610 - 54,610 - - - (18,271) (18,271) 60,000 (5,390) 54,610 (18,271) 36,339 (1,423,772) 1,384,300 (39,472) (519,300) (558,771) (1,423,772) 1,384,300 (39,472) (519,300) (558,771) 2,800,000 (5,509) 2,794,491 (824,238 1,970,253 $ 1,376,228 $ 1,378,791 $2,755,019 1_0,343,538j $1,411,482 1 223 L� DESCHUTES COUNTY, OREGON Health Benefits Trust Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 ' Actual OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending 30,000 Variance with 28,875 28,875 - Budget Over (1,125) GAAP (1,706,414) Budget (Under) Budget Basis Adjustments GAAP Basis $ 6,792,882 $ 71,177 $6,864,059 $ $6,864,059 6,792,882 71,177 6,864,059 - 6,864,059 43,088 (6,705) 36,383 1,931 38,314 7,121,071 (359,693) 6,761,378 241,400 7,002,778 , 100 (100) - - - 1,365,037 (1,365,037) - - - 8,529,296 (1,731,535) 6,797,761 243,331 7,041,092 , (1,736,414) 1,802,712 66,298 (243,331) (177,033) 30,000 (1,125) 28,875 28,875 - 30,000 (1,125) (1,706,414) 1,801,587 95,173 (243,331) 28,875 , 28,875 ' - - - (148,158) e (1,706,414) 1,801,587 95,173 (243,331) (148,158)' 1,786,414 3,030 1,789,444 (492,459) 1,296,985 $ 80,000 $ 1,804,617 $1,884,617 $ (735,790) $1,148,827 224 DESCHUTES COUNTY, OREGON Justice Center Services Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Capital transfers Transfers out Change in net assets Total net assets - beginning Total net assets - ending 225 Actual Variance with Budget Over Budget GAAP GARP Budget (Under) Basis Adjustments Basis 2,351 (54) 2,297 _ 2,297 26,441 (26,441) - - - 28,792 (26,495) 2,297 - 2,297 (28,792) 26,495 2,297 - 2,297 - 448 448 - 448 - 448 448 448 - (28,792) 26,943 (1,849) - (1,849) (21,864) (21,864) 171,208 3,845 (167,3 - 167,363 (200,000) 30,788 (169,212) (21,864) (191,076) 200,000 (30,788) 169,212 21,864 191,076 225 DESCHUTES COUNTY, OREGON HMH Support , Schedule of Revenues, Expenses and Changes in Fund Net Assets For the Year Ended June 30, 2003 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Investment earnings Rents Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Capital transfers Transfers out Change in net assets Total net assets - beginning Total net assets - ending , Actual Variance with Budget Over Budget GAAP GAAP , Budget (Under) Basis Adjustments Basis $ - $ - $ - $ ' - 192 192 - 192 - 192 192 - 192 192 192 - - 192 (5,930) 5,930) _39( ,600) (9,993) 4( 9,593) (49,593 (39,600) (9,801) (49,401) (5,930) (55,331) 39,600 9,801 49,401 5,930 55,331 22b ' G I i �j 0 0 CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS 0 0 n C 0 u I This page intentionally left blank. 1 f n C Ij Deschutes County, Oregon Capital Assets Used in the Operation of Governmental Funds Schedule By Source' June 30, 2003 Total governmental funds capital assets $ 70,006,298 Investments in governmental funds capital assets by source: General fund $ 10,632,447 Special revenue fund 18,108,529 Capital projects fund 41,265,322 Total governmental funds capital assets $ 70,006,298 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in the internal service funds are excluded from the above amounts. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets. M 2003 Governmental funds capital assets: Land $ 5,806,789 Land Improvements 1,827,700 Construction in Progress 4,596,025 Infrastructure 2,541,005 Buildings & Improvements 38,739,263 Equipment & Vehicles 16,495,516 Total governmental funds capital assets $ 70,006,298 Investments in governmental funds capital assets by source: General fund $ 10,632,447 Special revenue fund 18,108,529 Capital projects fund 41,265,322 Total governmental funds capital assets $ 70,006,298 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in the internal service funds are excluded from the above amounts. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets. M Deschutes County Capital Assets Used in the Operation of Governmental Funds Schedule By Function and Activity 1 June 30, 2003 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in the internal service funds are excluded from the above amounts. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets. 2 i0 Land Buildings & Equipment Construction Land Improvements Improvements & Vehicles Infrastructure In Progress Total Function and Activity General Government $ - $ - $ - $ 31,801 $ $ - 31,801 General Services 5,806,790 1,814,370 15,955,907 2,315,111 4,596,025 30,488,203 Education - _ County roads 1,898,506 6,118,601 2,541,005 10,558,112 Public Protection 16,036,849 7,538,241 - 23,575,090 Health & Welfare 4,804,064 549,028 5,353,092 Total governmental funds capital assets $ 5,806,790 $ 1,814,370 $ 38,695,326 $ 16,552,782 $ 2,541,005 $ 4,596,025 70,006,298 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in the internal service funds are excluded from the above amounts. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets. 2 i0 Deschutes County Capital Assets Used in the Operation of Governmental Funds Schedule of Changes By Function and Activity' For the fiscal year ended June 30, 2003 Function and Activity General Government General Services Education County roads Public Protection Health & Welfare Total governmental funds capital assets Governmental Governmental Funds Capital Funds Capital Assets 02/03 02103 Assets July 1, 2002 Additions Deductions June 30, 2003 $ 473,721 $ $ (441,920) $ 31,801 15,866,095 16,181,472 (1,559,362) 30,488,205 8,527,713 2,921,918 (891,519) 10,558,112 33,445,655 1,024,037 (10,894,602) 23,575,090 6,774,174 61,446 (1,482,530) 5,353,090 $ 65,087,358 $ 20,188,873 $ (15,269,933) $ 70,006,298 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in the internal service funds are excluded from the above amounts. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets. 231 n fl G This page intentionally left blank, H n 0 0 OTHER FINANCIAL SCHEDULES ri i� 0 E k ri 0 This page intentionally left blank. I n u 11 n DESCHUTES COUNTY, OREGON Schedule of Receipts and Disbursements of County Agency Funds Fiscal Year Ended June 30, 2003 County Funds General Fund Special Revenue Funds Sheriff County 911 CSD Extension - 4H CSD Sunriver Service District Black Butte Ranch CSD Total Special Revenue Funds Debt Service Funds Public Safety Bonds Bend Library CSD Redmond Library CSD Sunriver Library CSD Total Debt Service Funds Capital Projects Funds General County Projects Proprietary Funds Fairground Bonds Total County Funds 28,737,305 559,252 184,899 31,603,804 Property Other Taxing Districts Adjustment for - 184,899 114,620,016 Taxes Property Taxes Deferred Levies Property Tax Receivable Collected Revenues Purchased Revenues June 30, 2003 $ 12,221,189 $ 556,032 $ (184,8 $ 12,592,322 $ 693,806 9,040,291 649 9,040,940 499,700 1,629,037 76 1,629,113 89,405 225,536 11 225,548 12,402 2,492,146 419,679 (37) - 419,642 24,642 11,314,544 700 - 13,807,389 626,149 1,939,516 (1,008) 1,938,508 118,202 652,990 (349) 652,640 40,085 178,465 (143) 178,322 10,992 92,276 (40) - 92,236 5,862 2,863,247 (1,541) - 2,861,706 175,141 387,361 2,611 - 389,972 13,476 1,950,964 1,451 - 1,952,415 111,925 Total County Funds 28,737,305 559,252 184,899 31,603,804 1,620,496 Other Taxing Districts 114,435,117 - 184,899 114,620,016 6,161,707 Totals $ 143,172,422 $ 559,252 $ - $ 146,223,820 $ 7,782,204 235 DESCHUTES COUNTY, OREGON Schedule of Property Taxes Transactions - All County Taxes Fiscal Year Ended June 30, 2003 Summarized by Fund Type General Fund Special Revenue Funds Debt Service Funds Proprietary Funds Agency Funds $ 678,076 Beginning 705,378 158,202 101,986 Balance and 6,128,762 Interest Turnovers from Taxes Receivable Tax Year 2002-03 Levy Adjustments (Discount) County Treasurer June 30, 2003 Prior $ 85,759 $ (8,659) $ 24,536 $ 54,771 $ 46,865 1998-99 241,830 (7,246) 81,137 292,209 23,511 1999-00 775,311 (19,275) 154,630 647,519 263,147 2000-01 1,841,485 (26,795) 187,664 1,138,670 863,684 2001-02 4,837,819 (73,816) 248,615 3,266,410 1,746,207 2002-03 151,955,200 (554,914) (3,398,875) 143,172,422 4,828,990 TOTALS $ 159,737,404 $ (690,705) $ (2,702,293) $ 148,572,002 $ 7,772,404 Other Distributions: County land sales proceeds 42,532 Interest 56,378 TOTAL CASH COLLECTIONS 148.670.912 Summarized by Fund Type General Fund Special Revenue Funds Debt Service Funds Proprietary Funds Agency Funds $ 678,076 705,378 158,202 101,986 6,128,762 $ 7,772,404 77 L -J ItI{' L' 111, 236 1 n i I STATISTICAL SECTION Ll I II 0 h C 0 u j I 0 0 LI C This page intentionally left blank. I r� 11� u �I DESCHUTES COUNTY, OREGON Government -wide Expenses by Function Last Ten Fiscal Years (amounts expressed in thousands) n 0 u [_-_j 0 1 239 Interest & Fiscal General General County Health and Fiscal Year Government Services Education Roads Public Safety Welfare Charges Solid Waste Fair & Expo Total 1994 N/A N/A N/A N/A N/A N/A N/A N/A N/A $ 1995 N/A N/A N/A N/A N/A N/A N/A N/A N/A 1996 NIA N/A N/A N/A N/A N/A N/A N/A N/A 1997 NIA N/A N/A N/A N/A N/A N/A N/A N/A 1998 N/A N/A NIA N/A N/A N/A NIA N/A N/A 1999 N/A N/A N/A N/A NIA N/A N/A N/A N/A 2000 N/A N/A N/A N/A N/A N/A N/A N/A N/A - 2001 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2002 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2003 772 18,015 1,107 9,220 29,939 20,226 2,649 3,916 4,414 90,258 n 0 u [_-_j 0 1 239 DESCHUTES COUNTY, OREGON Government -wide Revenues Last Ten Fiscal Years (amounts expressed in thousands) 240 PROGRAM REVENUES GENERAL REVENUES Grants and Contributions Operating Capital Grants Not Restricted Unrestricted Fiscal Charges for Grants and and to Specific Investment Year Services Contributions Contributions Taxes Programs Earnings Miscellaneous Total 1994 N/A N/A N/A N/A N/A N/A N/A $ - 1995 N/A N/A N/A N/A N/A N/A N/A - 1996 N/A N/A NIA N/A N/A N/A N/A - 1997 N/A N/A N/A N/A N/A N/A NIA - 1998 N/A N/A N/A N/A N/A N/A N/A - 1999 NIA N/A N/A N/A N/A N/A N/A - 2000 N/A N/A N/A N/A N/A NIA N/A - 2001 N/A N/A N/A N/A N/A N/A N/A - 2002 N/A N/A NIA N/A N/A N/A N/A - 2003 24,433 36,917 1,393 34,601 1,107 1,737 2,351 102,539 240 l I ' DESCHUTES COUNTY, OREGON General Governmental Expenditures by Function (i) Last Ten Fiscal Years (amounts expressed in thousands) 1 (1) Includes general, special revenue and debt service funds. C u r fl 0 JI 1 241 Health Fiscal General General County Public and Debt Year Government Services Education Roads Safety Welfare Service Total 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 16,812 938 8,853 23,736 20,363 4,326 75,627 2002 676 21,489 1,113 9,847 25,740 22,059 4,476 85,400 2003 765 16,449 1,107 9,999 29,026 22,759 4,997 85,102 1 (1) Includes general, special revenue and debt service funds. C u r fl 0 JI 1 241 DESCHUTES COUNTY, OREGON General Governmental Revenues by Source (i) Last Ten Fiscal Years (amounts expressed in thousands) (1) Includes general, special revenue and debt service funds. DESCHUTES COUNTY, OREGON General Governmental Tax Revenues by Source Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Property Transient Year Tax Licenses Inter- Charges 1994 $ 10,232 $ 2,003 Fiscal 12,235 and govern- for Interest Special 16,572 1996 Year Taxes Permits mental Services Fines Earnings Assessments Miscellaneous Total 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 25,600 6,736 35,057 7,879 - 1,972 - 1,051 78,295 2002 28,030 2,373 40,461 12,938 - 803 - 6,297 90,902 2003 32,619 1,776 38,762 15,795 - 1,570 - 1,675 92,197 (1) Includes general, special revenue and debt service funds. DESCHUTES COUNTY, OREGON General Governmental Tax Revenues by Source Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Property Transient Year Tax Room Tax Total 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 2,894 $ 25,414 2001 22,638 2,962 $ 25,600 2002 25,008 3,022 $ 28,030 2003 29,652 2,967 $ 32,619 242 L n. G C IJ n 0 C' 0 u fl r 0 DESCHUTES COUNTY, OREGON Property Tax Levies and Collections Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Year Total Tax Levy (1) Current Tax Collections Percent of Current Taxes Collected Delinquent Tax Collections Total Tax Collections Ratio of Total Tax Collections to Total Tax Levy Outstanding Delinquent Taxes Ratio of Delinquent Taxes to Total Tax Levy 1994 $10,319 $ 9,652 93.5% $ 611 10,263 99.5% $ 1,083 10.5% 1995 14,698 13,752 93.6 888 14,640 99.6 1,400 9.5 1996 15,576 14,601 93.7 983 15,584 100.1 1,465 9.4 1997 17,729 16,644 93.9 912 17,556 99.0 1,566 8.8 1998 21,668 20,406 94.2 1,063 21,469 99.1 1,839 8.5 1999 25,743 24,470 95.1 1,328 25,798 100.2 1,763 6.8 2000 22,503 21,600 96.0 910 22,510 100.0 1,417 6.3 2001 24,287 23,304 96.0 838 24,142 99.4 1,585 6.5 2002 27,903 26,869 96.3 1,016 27,885 99.9 1,620 5.8 2003 31,620 30,587 96.7 1,035 31,622 100.0 1,644 5.2 (1) Net of discounts and adjustments. 243 DESCHUTES COUNTY, OREGON Assessed and Estimated Actual Value of Property Last Ten Fiscal Years (amounts expressed in thousands) Source: Deschutes County Assessor's Department and Oregon Department of Revenue 244 Ratio of Total Real Property Personal Property Manufactured Homes Public Utilities Exemptions Total Assessed Value To Total Fiscal Assessed Estimated Assessed Estimated Assessed Estimated Assessed Estimated Real Assessed Estimated Estimated Year Value Actual Value Value Actual Value Value Actual Value Value Actual Value Property Value Actual Value Actual Value 1994 $5,411,829 $ 5,411,829 $ 118,452 $ 118,452 $ 45,562 $ 45,562 $ 224,541 $ 224,541 $ 6,570 $ 5,793,814 $ 5,800,384 99.89% 1995 5,427,590 5,427,590 146,689 146,689 49,112 49,112 233,720 233,720 6,578 5,850,533 5,857,111 99.89 1996 6,632,705 6,632,705 161,816 161,816 52,501 52,501 242,975 242,975 6,717 7,083,280 7,089,997 99.91 1997 7,278,547 7,278,547 175,101 175,101 56,394 56,394 230,778 230,778 6,800 7,734,020 7,740,820 99.91 1998 6,556,553 7,814,494 192,301 199,617- 52,375 61,023 240,338 242,982 7,931 7,033,636 8,318,116 84.56 1999 6,907,243 8,420,905 202,600 204,874 55,422 64,660 234,813 246,645 9,138 7,390,940 8,937,084 82.70 2000 7,528,325 9,452,053 228,798 230,424 61,738 69,871 271,998 278,491 10,344 8,080,515 10,030,839 80.56 2001 8,231,343 10,543,865 252,161 253,257 67,481 77,596 272,699 300,509 11,111 8,812,573 11,175,227 78.86 2002 8,953,574 12,016,020 277,972 278,404 71,493 78,095 315,922 332,186 12,958 9,606,003 12,704,705 75.61 2003 9,685,677 13,585,512 289,037 289,240 71,257 76,685 325,968 335,247 14,017 10,357,922 14,286,684 72.50 Source: Deschutes County Assessor's Department and Oregon Department of Revenue 244 N� DESCHUTESCOUNTY, OREGON Property Tax Rates Direct and Overlapping Governments (Per $1.D00ofAssessed Value) Last Ten Fiscal Years Cities and Fiscal Deschutes Fine Urban Other YeerC Education Districts Runuvva! Parks L�nn� Di Total 1994 $ 1.83 $ 10.36 $ O�97 $ 1.44 $ 039 $ - $ 0.15 15.14 1995 2*33 9,06 0*90 1*45 0*37 ' 0,16 1427 1998 2.23 6.53 0.86 1A4 0.64 0.03 0.06 11J9 ~~ 1997 2.25 6.32 0.87 1.42 080 0.11 0.00 11.63 1998 3.04 7.03 1.01 1.72 0.86 0.15 0.07 13.08 1998 2.87 7.00 1.02 1.88 0.58 0.87 0.06 13.88 2000 279 7.15 0.88 1.96 0.64 0.80 0.07 14.15 2001 272 8.80 0.78 2.00 0.64 0.65 0.06 1371 2002 2.82 6.91 0.84 2.05 0.65 0.65 0.04 13.96 2003 2.79 7.35 0.83 236 O�GG 0.64 0.04 14.67 245 DBCHUTESCOUNTY, OREGON Principal Taxpayers June 3O.2UU3 (amounts expressed in thousands) Percentage of Total 2003 Assessed Assessed Taxpayer Valuation Valuation QVVEOTCorpomUon Telephone Utility $ 79.367 0.77Y6 PG&EGas Transmission NVV Electric and Gas Utility 68.260 0.66 FAC|F|CORP(PP&L) Electric Utility 48.795 0.47 Eagle Crest Inc Resort and Golf Course 55.873 0.35 GunhvarResort Limited Partnership Resort and Golf Course 30.384 029 MtBachelor Inc Ski Resort 34.344 0.33 Cascade Natural Gas Corporation Gas Utility 25.459 015 Gima Mountain View LLC Retail Shopping Development 20.347 O.%O River Bend Limited Partnership Real Estate Development 18.985 0.18 Willamette Industries Forest Products Manufacturer 20,592 020 $ 383,412 3.70% Source: Deschutes County Assessors Office, 2002-2O03Summary ofAssessment and Tax Roll 246 ' DESCHUTES COUNTY, OREGON Special Assessment Billings and Collections ' Last Ten Fiscal Years (amounts expressed in thousands) ' Special Fiscal Special Assessment Assessments Year Billings Collected 1994 $ 162 $ 310 1995 135 317 1996 141 771 1997 137 323 1998 177 520 ' 1999 130 333 2000 175 745 2001 209 366 2002 393 393 2003 693 751 e 247 DESCHUTES COUNTY, OREGON Computation of Legal Debt Margin June 30.20O3 (amounts expressed inthousands) Real market value of taxable property $ 14,286,684 Debt |imibeUon-7percent $ 285.734 (1} Less: Bonded debt applicable hndebt limit 50,581 Legal debt margin $ 235,153 Debt UmitoUon-1percent $ 142.867 (2) Less: Bonded debt applicable hodebt limit $ 37.695 Amount available for repayment ofprincipal - Total debt applicable todebt limitation 37,695 Legal debt margin $ 105,172 (1) ORS 287.054 provides: "The aggregate amount of general obligation bonded indebtedness of counties shall not at any time exceed two percent of the real market value of all taxable property in the county." (3) ORS 287.053 provides: "A county shall not have at any one time outstanding limited tax bonded indebtedness in a principal amount that exceeds one percent of the real market value of all taxable property within the county." 248 DESCHUTES COUNTY, OREGON Ratio ofNet General Obligation Bonded Debt TnAssessed Value and Net General Obligation Bonded Debt Per Capita Last Ten Fiouo| Years *Amounts expressed inthousands. (1) U.S.Department ofCommerce, Bureau o/Economic Analysis -- pq From the Assessed and Estimated Actual Value ofProperty table inthis section (3) Amount does not include special assessment bonds and revenue bonds (4) Amount available for repayment ofgeneral obligation bonds �� (5) Fairgrounds General Obligation Bond Debt moved toproprietary fund infiscal year 20O0 -U1 Ratio of �~ Debt Payable Net Net Lone from Bonded Bonded Gross Debt Enterprise Not Debt to Debt Fione| Population Assessed Bonded Service Revenues* Bonded Assessed per YourVa| � ~` Debt �u_�-��z_ Fund Debt* Value Capita �Ey� �L 1994 91 5.793.814 9.475 21 - 0.454 816 � 1O38Q � 1095 95 5.850.533 9.195 148 ' 9.047 0.15 05.23 1996 98 7.083.280 33.007 93 - 32.894 0.47 333.27 1997 103 7.734.020 58.352 (80) ' 59.042 070 573.22 1898 107 7.033.036 58.007 418 ' 57.589 U.82 538.21 1999 112 7.390.840 57.272 1.182 - 56.080 0.70 500.80 2000 115 8.080.515 55.380 1.058 - 54.324 0.67 472.38 2001 122 8.812.573 53.560 455 24.300 28.811 0.33 238.10 2002 127 9.606^003 58.974 405 33.750 32.738 0.34 25779 2003 180 10.357.922 88.270 459 24.050 63.707 0.62 498.52 *Amounts expressed inthousands. (1) U.S.Department ofCommerce, Bureau o/Economic Analysis -- pq From the Assessed and Estimated Actual Value ofProperty table inthis section (3) Amount does not include special assessment bonds and revenue bonds (4) Amount available for repayment ofgeneral obligation bonds �� (5) Fairgrounds General Obligation Bond Debt moved toproprietary fund infiscal year 20O0 -U1 (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) Includes general, special revenue and debt service funds. (4) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 250 DESCHUTES COUNTY, OREGON 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) Total Ratio of General Debt Service to Governmental General Fiscal Total Debt Expenditures Governmental Year Principal (4) Interest (2) (4) Service (3) Expenditures ' 1994 $ 25 $ 703 $ 728 $ 34,588 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 70,852 12.3 2000 1,627 2,942 4,569 69,559 6.6 2001 1,344 1,521 2,865 75,627 3.8 , 2002 1,451 1,458 2,909 85,400 3.4 2003 1,754 1,158 2,912 85,102 3.4 ■ (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) Includes general, special revenue and debt service funds. (4) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 250 DESCHUTES3OUNTY, OREGON Computation wfDirect and Overlapping Bonded Debt General Obligation Bonds June 3q,20U3 (amounts expressed inthousands) Jurisdiction Direct: Deschutes County Bend Library Service District Black Butte RmnohRFPD Central Oregon Community College City ofBend City ofRedmond Deschutes County School District 1 (Bend-LaPine) Deschutes County School District 2 (Redmond) Deschutes County School District G (Sisters) Net General Obligation Percentage Bonded Debt Applicable to Outstanding Government Amount Applicable to Government $ 18.028 (1) 1008000Y6 $ 18.028 6,480 1010000 6.480 050 100.0000 650 8.560 8M730 7.111 7.130 100.0000 7.130 2.413 100.0000 2.413 119.100 100.0000 119.100 16.740 93.0611 15.578 25.005 99.0543 24.094 LaPine Special Sewer District 275 100.0000 275 Redmond Library District 945 100.0000 945 8unriverLibrary District 855 100.0000 855 Total (1) Excluding general obligation bondsreportedintheen funds and amount available for repayment in the debt service fund. 251 DESCHUTES COUNTY, OREGON Demographic Statistics Last Ten Fiscal Years Data Sources (1) U.Q. Department ofCommerce/Bureau ofEconomic Analysis, Population Research Center (2) Office of Economic Analysis, Department of Administrative Services, US Census Bureau (3) Bend-LaPine Administrative School District #1, Redmond School District, Sisters School District and Oregon Department ufEducation (4) State of Oregon Employment Department, Annual (January -December) average unemployment rates - not seasonally adjusted (a) Estimate of population from Deschutes County Community Development Department (b)January through July 2UO3average unemployment rate N/A Not Available 252 Per (2) (3) WW Fiscal (f) Capita Median School Unemployment Year Population Income Age Enrollment Rata 1994 91.333 $ 21.321 N/4 16,604 7.296 1985 95.491 21.967 35.0 18.868 6.5 1888 09,362 22.628 N64 17.652 8.5 1987 102,581 23.637 37.6 18.052 8.0 1888 108.820 24.906 N/A 18.125 7.2 1989 111,933 25.434 N/4 18.983 6A 2000 115.307 26.594 38.3 19.603 5.3 2001 122.050 27.585 38.1 19.867 8.4 2002 126.500 N/A N/4 20.508 7.8 2003 130.000 (a) N/A N/A 20.914 8.3 (u) Data Sources (1) U.Q. Department ofCommerce/Bureau ofEconomic Analysis, Population Research Center (2) Office of Economic Analysis, Department of Administrative Services, US Census Bureau (3) Bend-LaPine Administrative School District #1, Redmond School District, Sisters School District and Oregon Department ufEducation (4) State of Oregon Employment Department, Annual (January -December) average unemployment rates - not seasonally adjusted (a) Estimate of population from Deschutes County Community Development Department (b)January through July 2UO3average unemployment rate N/A Not Available 252 DESCHUTES COUNTY, OREGON Property Value, Construction and Bank Deposits Last Ten Fiscal Years *Amounts expressed inthousands (1) Estimated actual value from the Assessed and Estimated Actual Value of Property table in this section (2) Jnuom: Deschutes County Community Development Department (0) Gnumo: Oregon Department of Consumer & Business Services N/A Not Available F, 251 Property Value <1y � Commercial Residential Construction Commercial pinoui Number Number Bank Year Commercial Residential Total pfUnhmVa|ue~ of Units Value* Deposits 1884 1.221.803 4.190.026 5.411.829 454 87.917 2.085 182.475 N/A 1985 1.104.534 4.263.056 5.427.590 482 65.290 1.848 175.345 N8\ 1998 1.355.404 4.677.241 6.632.705 472 56.470 1.724 175.082 772.330 1997 1.253.884 6.024.663 7.278.547 525 74.403 1.870 208.871 794.186 1988 1.411.726 8.402.700 7.814.494 529 38.054 2.184 278.256 809.770 1898 1.571.025 6.849.080 8.420.905 504 120.009 2.412 317.172 837.810 2000 2.088.802 7.365.181 8.452.053 532 98.028 2.474 336.167 907.058 2001 2.355.499 0.188.386 10.543.865 483 68.873 2.387 343.044 1.068.783 2002 2.703.085 9.252.535 12.016.020 823 69.440 2.121 305.489 1.208.192 2003 2.418.221 11.167.291 13.585.512 657 85.420 2.068 452.920 1.470.375 *Amounts expressed inthousands (1) Estimated actual value from the Assessed and Estimated Actual Value of Property table in this section (2) Jnuom: Deschutes County Community Development Department (0) Gnumo: Oregon Department of Consumer & Business Services N/A Not Available F, 251 DESCHUTES COUNTY, OREGON Historic Harvested Acreage and Gross Farm Sales Last Ten Fiscal Years (amounts expressed in thousands) N/A Not Available 254 Gross Farm Sales Fiscal Harvested Animal Products Total Gross Year Acreage Crop Sales Sales Farm Sales 1994 22,790 $ 6,856 $ 20,486 $ 27,342 1995 32,667 9,440 17,362 26,802 1996 35,034 10,339 13,635 23,974 1997 29,818 12,108 14,448 26,556 1998 25,667 13,408 14,434 27,842 1999 25,962 9,315 11,878 21,193 2000 25,973 9,021 12,821 21,842 2001 24,607 8,957 11,604 20,561 2002 23,047 7,959 11,328 19,287 2003 N/A NIA N/A NIA N/A Not Available 254 DESCHUTES COUNTY, OREGON Building Permits (i) Last Ten Fiscal Years New Single FamilyUnits 2 New Multi -Family ) Units Y (3) Fiscal Year Number Valuation Number Valuation Total Valuation 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 2,308 295,643,231 104 21,529,180 317,172,411 2000 2001 2,379 2,236 315,263,097 95 311,768,356 131 20,903,477 31,275,937 336,166,574 343,044,293 2002 2,037 331,741,679 84 33,747,811 365,489,490 2003 2,500 409,751,480 169 43,168,170 452,919,650 Source: Deschutes 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. 255 QESCHQTESCOUNTY, OREGON Miscellaneous Statistics June 3O'2003 Date ofIncorporation 12/13/1918 Form ofGovernment General Rule County Number ofemployees (excluding police and 011): Nonexempt 358 Exempt 338 Area in square mni|aa 3.055 County Seat City ufBend Deschutes County facilities and services: Miles ufroads, paved and unpaved 992 Number ofstreet |k]hhs 4 Number offlashing lights 8 Number ofsignals 1 Culture and Recreation: Fairgrounds 1 Police Protection: Number of: GLobona Adult correctional facilities 1 Special services complexes 1 Paid employees 108 Sworn enforcement deputies 81 Sworn correctional deputies 54 Civilian employees 31 Reserve deputies 30 Search and rescue volunteers 106 Sheriff posse 30 Number of K-9 units 5 Number nflaw violations: Physical arrests 1.586 Traffic violations: Citations issued 3.592 Warnings issued 5,273 Calls for service 25,300 Traffic stops 8,771 Continued 256 1� DESCHUTESCOUNTY, OREGON Miscellaneous Statistics June 30.20O3 911 Gen/iman: Number cfagencies provided dispatching services Number o[dispatchers Number cfsupport employees Number ofcalls: Emergency calls Police Officer initiated calls Fina Department initiated calls Solid Waste Facilities: Tons ofsolid waste received Average annual per capita waste generation inpounds Tons ofreoyc|ab|eodiverted from the landfill Facilities and services not included hlthe primary government: Education: Number ofelementary schools Number ofelementary school instructors Number ofsecondary schools Number ofsecondary school instructors Colleges School districts Educational service districts Facilities and services not included h1the reporting entity: Hospitals: Number of hospitals Number ofpatient beds Recreation: Number ofgolf courses Number ofpublic library branches Airports: Number cfoomoncio|service airports Number ofair carriers Number ofmedium size general aviation airports Number of privately owned, private -use airports 257 18 22 5.5 65,000 209,737 14.253 17G/655 2,793 46,857 21 424.1 18 550.0 4 1 5 20 5 1 2 2 3 This page intentionally left blank. n 0 PI Il u n F', '1 r-, E REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS REQUIRED BY STATUTES it G rl, 11 f' C 0 0 n P -j This page intentionally left blank. I u I,] 0 n MOSS ADAMS CERTIFIED PUBLIC ACCOUNTANTS REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ' ON THE COUNTY'S COMPLIANCE AND CERTAIN ITEMS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH OREGON AUDITING STANDARDS To the Board of County Commissioners Deschutes County, Oregon We have audited the accompanying financial statements of Deschutes County, Oregon as of June 30, 2003, and for the year then ended and have issued our report thereon dated October 10, 2003. 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 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 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 P, ,o of �a�res .Xmat 'a ;t 261 E , REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE COUNTY'S COMPLIANCE AND CERTAIN ITEMS BASED ON AN AUDIT OF 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: 1. Overexpended appropriations for five funds as disclosed in Note II.B. 2. Deficit fund balances for one fund as disclosed in Note ILC. to the County's 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. October 10, 2003 Moss Adams LLP 'if ed Public Accountants 262 n OSS -ADAMS LLP A CERTIFIED PUBLIC 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 GO VERNMENT A UDITING 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, 2003, and have issued our report thereon dated October 10, 2003. 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. J �J ri 0 CI F] Compliance As part of obtaining reasonable assurance about whether Deschutes County, Oregon 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 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 by anyone other than these specified parties. October 10, 2003 or Moss Adams LLP ;t Certified Public Accountants Esso Clr, of ndeocndenl ofh,mQ u -'ort e. =:'o 263 I Moss CAMs LLP u u C� n CERTIFIED PUIBLIC ACCOUNTANTS 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 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, 2003. 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, 2003. 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. <,: c , o, of n1de-1,0nder"264 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, 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. October 10, 2003 Moss Adams LLP ified Public Accountants 265 DESCHUTES COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2003 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 15.226 Payments in lieu of Taxes (PILT) 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 HI - Federal Award Findings and Questioned Costs ' No matters were reported. fl fl 266 This page intentionally left blank. 0 C C u n 0 0 0 ll I n 0 C L I: DESCHUTES COUNTY, OREGON Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2003 FEDERAL CFDA GRANTOR AND PROGRAM TITLE NUMBER U.S. Department of Agriculture Direct Programs Schools and Roads: Grants to Counties 10.666 Pass Through Programs State Department of Human Services Health Division Special Supplemental Nutrition Program for Women, Infants and Children (WIC) 10.557 State Department of Administrative Services Schools and Roads: Grants to States 10.665 State Department of Education School Breakfast Program 10.553 National Lunch School Program 10.555 Total Department of Agriculture U.S. Department of Housing and Urban Development Pass Through Programs State Housing and Community Services Department Community Development Block Grant/State's Program 14.228 Total Department of Housing and Urban Development U.S. Department of the Interior Direct Programs Payments in Lieu of Taxes 15.226 Pass Through Programs State Department of Administrative Services Non -Sale Disposals of Mineral Material 15.214 Distribution of Receipts to State and Local Governments 15.227 Total Department of the Interior U.S. Department of Justice Direct Programs Bulletproof Vest Partnership Program 16.607 Public Safety Partnership and Community Policing Grants 16.710 Drug Free Communities Support Program 16.729 Pass Through Programs Department of State Police Juvenile Accountability Incentive Block Grant 16.523 Byrne Formula Grant Program 16.579 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program 16.580 Executive Office for Weed and Seed 16.595 Police Corps 16.712 Florida Atlantic University Juvenile Justice and Delinquency Prevention -Special Emphasis 16.541 National Institute for Juvenile Justice and Delinquency Prevention 16.542 State Department of Justice AWARD OR PASS- THROUGH IDENTIFYING NUMBER 2002 -DG -11060120-041 1936002292 0904001 0904001 H020020 63-600229212001-J N -FX -0079 DRB17NF936000229002 DRB 17NF936000229002 Title V -Delinquency Prevention Program 16.548 TV2002-02 Crime Victim Assistance 16.575 01-01376 / 01-1498 ' State Department of Human Services Mental Health Division Enforcing Underage Drinking Laws Program 16.727 909001 Total Department of Justice 267 $ 60,000 336,159 4,197,958 11,960 18,048 4,624,125 510,438 510,438 Continued 348,437 4,787 558 7,364 174,227 100,000 14,424 110,000 10,100 76,616 20,000 79,820 54,640 16,668 18,129 8,750 690,738 f DESCHUTES COUNTY, OREGON Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2003 FEDERAL AWARD OR PASS- CFDA THROUGH IDENTIFYING FEDERAL GRANTOR AND PROGRAM TITLE U.S. Department of Transportation NUMBER NUMBER EXPENDITURE Pass Through Programs Oregon State Sheriffs Association Safety Incentive Grants for Use of Seatbelts 20.604 14,487 Total Department of Transportation 14,487 Environmental Protection Agency Pass Through Programs State Department of Human Services Health Division State Public Water System Supervision 66.432 1936002292 Capitalization Grants for Drinking Water State Revolving Fund 66.468 1936002292 17,356 State Department of Environmental Quality 35,625 Superfund Innovative Technology Evaluation Program 66.807 827945-01-0/936002292 242,795 Total Environmental Protection Agency 295,776 U.S. Department of Emergency Management Direct Project Impact Pilot 83,551 ONFP 01-025 47,000 Total Department of Emergency Management 47,000 U.S. Department of Education Pass Through Programs State Department of Human Services Mental Health Division Safe and Drug Free Schools and Communities: State Grants 84.186 909001 25,924 Total Department of Education 25,924 U.S. Department of Health and Human Services Direct Office of Community Services Family Violence Prevention and Services Discretionary Funds Program 93.592 90EV0283/01 29,100 Pass Through Programs Slate Department of Human Services Health Division Acquired Immunodeficiency Syndrome (AIDS) Activity 93.118 1936002292 Family Planning: Services 93.217 1936002292 40,273 43,511 Immunization Grants 93.268 1936002292 25,595 Immunization Grants (Noncash Assistance - Vaccine) 93.268 1936002292 Center for Disease Control and Prevention: Investigations and 147,638 Technical Assistance 93.283 1936002292 161,346 HIV Care Formula Grants 93.917 1936002292 40,148 Cooperative Agreements for State -Based Comprehensive Breast and Cervical Cancer Early Detection Programs 93.919 1936002292 172,504 Maternal and Child Health Services Block Grant to States 93.994 1936002292 34,962 State Commission on Children and Families Promoting Safe and Stable Families 93.556 1936002292 28,505 Child Care and Development Block Grant 93.575 1936002292 81,225 Social Services Block Grant 93.667 1936002292 79,762 Medical Assistance Program 93.778 1936002292 216,933 State Department of Human Services Mental Health Division Temporary Assistance for Needy Families 93.558 909001 Medical Assistance Program 93.778 909001 16,589 Block Grants for Community Mental Health Services 93.958 909001 50,388 Block Grants for Prevention and Treatment of Substance Abuse 93.959 909001 163,729 112,975 Total Department of Health and Human Services 1,445,173 Total Federal Assistance $ 8,007,443 268