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Home My WebLink AboutFY 2012 Comprehensive Annual Financial ReportDESCHUTES COUNTY, OREGON COMPREHENSIVE ANNUAL FINANCIAL REPORT As of and for the Fiscal Year Ended June 30, 2012 DESCHUTES COUNTY, OREGON 1300 NW Wall Street, Suite 200 Bend, Oregon 97701 COMPREHENSIVE ANNUAL FINANCIAL REPORT As of and for the Fiscal Year Ended June 30, 2012 Prepared by: Deschutes County Finance Department Marty Wynne Finance Director and Treasurer Jeanine Faria, MBA Accounting Manager DESCHUTES COUNTY, OREGON TABLE OF CONTENTS AS OFAND FOR THE YEAR ENDED JUNE 30, 2012 Page INTRODUCTORY SECTION Letter of Transmittal iii -vii List of Elected and Appointed Officials "' Organizational Chart........................................................................................ ............ ix ............................ GFOA Certification of Achievement ...................... ................ ..................................................................... x FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT...................................................................................................... 3-5 MANAGEMENT'S DISCUSSION AND ANALYSIS................................................................................... 6-17 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements — Budget and Actual — Statementof Net Assets.....................................................................................................................20 ..................... 67-68 Statementof Activities........................................................................................................................21 Fund Financial Statements: Governmental Funds BalanceSheet ...... ......................................................................................................................... 22-23 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets.................25 Statement of Revenues, Expenditures and Changes in Fund Balances........................................26-27 Bethlehem Inn................................................................................. Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances HumaneSociety of Redmond........................................................................................................74 of Governmental Funds to the Statement of Activities....................................................................28 Project Development Fund............................................................................................................75 Fund Financial Statements: Proprietary Funds ................................... .......76 Statementof Net Assets .............................................. .......................................................................29 77 Statement of Revenues, Expenses and Changes in Net Assets.........................................................30 Statementof Cash Flows....................................................................................................................31 Fund Financial Statements: Fiduciary Funds Statement of Fiduciary Assets and Liabilities —Agency Funds............................................................32 Notes to Financial Statements............................................................................................................33-64 Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — General Fund (Operations) ........................................................................... ..................... 67-68 Sub -Funds of the General Fund EconomicDevelopment.................................................................................................................69 CourtTechnology Reserve.............................................................................................................70 Assessment & Taxation Reserve...................................................................................................71 JusticeCourt..................................................................................................................................72 Bethlehem Inn................................................................................. .......................................... ....73 HumaneSociety of Redmond........................................................................................................74 Project Development Fund............................................................................................................75 General County Projects...................................................................... ................................... .......76 General Capital Reserve.. .............................................................................................................. 77 Property Management Operations.................................................................................................78 Community Justice — Juvenile.......................................................................................................79 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Page CodeAbatement............................................................................................................................80 Vehicle Maintenance and Replacement.........................................................................................81 Deschutes County Sheriff's Office.................................................................................................82-83 Countywide Law Enforcement District ........................... ................84 ..................................................... Major Funds and Sub -Funds Sub -Fund of Countywide Law Enforcement District General Fund — Combining Balance Sheet.................................................................................99-102 Countywide Law Enforcement District — Capital Reserve...............................................................85 Countywide Law Enforcement District — Combining Balance Sheet.. ............................................... Rural Law Enforcement District................................................................ Rural Law Enforcement District — Combining Balance Sheet ...........................................................104 Sub -Fund of Rural Law Enforcement District Deschutes County Road Department — Combining Balance Sheet ..................................................105 Rural Law Enforcement District — Capital Reserve.........................................................................87 RoadDepartment...............................................................................................................................88 Sub -Fund of Road Department Road Improvement Reserve............................................................ ..89 ............................................ RoadBuilding & Equipment...........................................................................................................90 DeschutesCounty 911 .............................. .........................................................................................91 Rural Law Enforcement District — Operating Fund — Combining Schedule of Sub -Fund of Deschutes County 911 Revenues, Expenditures and Changes in Fund Balances............................................................112 911 GSD — Equipment Reserve.....................................................................................................92 Road Department Fund — Combining Schedule of Revenues, Expenditures PERS Reserve ............................................. .............93 ......................................................................... and Changes in Fund Balances .................. .................................................................................113 Other Supplementary Data Combining and Individual Fund Statements and Schedules Governmental Funds Major Funds and Sub -Funds General Fund — Combining Balance Sheet.................................................................................99-102 Countywide Law Enforcement District — Combining Balance Sheet.. ............................................... 103 Rural Law Enforcement District — Combining Balance Sheet ...........................................................104 Deschutes County Road Department — Combining Balance Sheet ..................................................105 Deschutes County 911 County Service District Operating Fund and Sub Funds — CombiningBalance Sheet...........................................................................................................106 General Fund — Combining Schedule of Revenues, Expenditures and Changes in Fund Balances.................................................................... ..........107-110 ..................... Countywide Law Enforcement District — Operating Fund -- Combining Schedule of Revenues, Expenditures'and Changes in Fund Balances............................................................ 111 Rural Law Enforcement District — Operating Fund — Combining Schedule of Revenues, Expenditures and Changes in Fund Balances............................................................112 Road Department Fund — Combining Schedule of Revenues, Expenditures and Changes in Fund Balances .................. .................................................................................113 Deschutes County 911 County Service District Operating Fund and Sub Funds — Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ......................114 Nonmajor Governmental Funds CombiningBalance Sheet................................................................................................................119 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ...........................120 Nonmajor Special Revenue Funds Combining Balance Sheet..................................................................... ..............121-130 ...................... Deschutes County 4-H County Service District Operating Fund and Sub Fund — CombiningBalance Sheet ............................................. ..............................................................131 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Page Deschutes County Sunriver Service District Operating Fund and Sub Fund — CombiningBalance Sheet...........................................................................................................132 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ....... ....... ...... 133-142 Deschutes County Extension 4-H County Service District Operating Fund and Sub Fund — Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ......................143 Deschutes County Sunriver Service District Operating Fund and Sub Fund — Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ......................144 Schedules of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — GrantProjects..............................................................................................................................145 LaPine Industrial.............................................................................................. ..........................146 Park Acquisition and Development..............................................................................................147 ParkDevelopment Fees..............................................................................................................148 CountySchool Fund...................................................................................................................149 Special Transportation Fund........................................................................................................150 TaylorGrazing.............................................................................................................................151 TransientRoom Tax....................................................................................................................152 VideoLottery...............................................................................................................................153 WelcomeCenter.........................................................................................................................154 ForeclosedLand Sales...............................................................................................................155 LiquorEnforcement.....................................................................................................................156 Victims' Assistance......................................................................................................................157 LawLibrary.................................................................................................................................158 CountyClerk Records.................................................................................................................159 Children & Families Commission.................................................................................................160 Sheriff's Asset Forfeiture.............................................................................................................161 Court Facilities......................................................................................... ........162 ........................... Deschutes County Communication System.................................................................................163 Public Health.............................................................. .........................164 ........................................ Healthy Start................................................................................. .165 ............................................. PublicHealth Reserve.................................................................................................................166 ABHAAccountable Behavioral Health Alliance............................................................................167 BehavioralHealth........................................................................................................................168 Acute Care Services ........................................ .....................169 ...................................................... OHP— Chemical Dependency.....................................................................................................170 CommunityDevelopment............................................................................................................171 CDD Groundwater Partnership....................................................................................................172 NewberryNeighborhood.............................................................................................................173 GISDedicated Fund....................................................................................................................174 Natural Resource Protection .................. .....................................................................................175 FederalForest Title III.................................................................................................................176 Surveyor.....................................................................................................................................177 Public Land Corner Preservation.................................................................................................178 Countywide Transportation SDC Improvement Fee.....................................................................179 DogControl, ................................................................................................................................ 180 ....................... Adult Parole & Probation.................................................................................... ..181 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Page Extension4-H.............................................................................................................................182 Extension4-H Construction.........................................................................................................183 Black Butte Ranch Service District..............................................................................................184 Sunriver Service District — Operating Fund... ........ ...................................................................... 185 Sunriver Service District -- Reserve Fund....................................................................................186 Nonmajor Debt Service Funds Combining Balance Sheet ................................................. .............187-189 .......................................... Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ......... ........... 190-193 Schedules of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Local Improvement District 2005 Series.......................................................................................194 Local Improvement District 2007 Series.......................................................................................195 Local Improvement District 2009 Series.......................................................................................196 CDD Building 1996 Full Faith and Credit, Refunding Series 2004 ................................................197 Full Faith and Credit, Series 2003/REF Series 2012....................................................................198 Full Faith and Credit, Series 2005................................................................................................199 Full Faith and Credit, Series 2008................................................................................................200 Full Faith and Credit, Series 2009................................................................................................201 HHS / BJCC Full Faith and Credit, Refunding Series 2005 ..........................................................202 Full Faith & Credit 2010 — Secure Treatment Facility...................................................................203 Full Faith & Credit Jail Remodel Debt Service.............................................................................204 Public Safety 1998/2002.General Obligation Bonds Debt Service ...............................................205 PERS, Series 2002 and 2004 Debt Service.................................................................................206 Bend Library CSD General Obligation.........................................................................................207 Redmond Library CSD Debt Service ......................... ........................................................... .......208 Sunriver Library CSD Debt Service..............................................................................................209 Major Capital Project Fund Schedules of Revenues, Expenditures and Changes in Fund Balance -- Budget and Actual — JailProject...................................................................................................................................210 Nonmajor Capital Project Funds Combining Balance Sheet .............................................. ..211 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ...........................212 Schedules of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Local Improvement District .................................. ........213 Jamison Acquisition & Remodel...................................................................................................214 North County Services Building...................................................................................................215 CampusImprovement.................................................................................................................216 SistersHealth Clinic.....................................................................................................................217 Fiduciary Funds Statement of Changes in Assets and Liabilities —Agency Funds — Detail Activity .............................221 Proprietary Funds Enterprise Funds Combining Schedule of Net Assets: Solid Waste Enterprise Sub-Funds........................................................................................225 Fair & Expo Center Enterprise Sub-Funds.............................................................................226 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED AS OF AND FOR THE YEAR ENDED JUNE 30, 2011 Page Combining Schedule of Revenues, Expenses and Changes in Net Assets: Solid Waste Enterprise Sub-Funds........................................................................................227 Fair & Expo Center Enterprise Sub-Funds.............................................................................228 Combining Schedule of Cash Flows: Solid Waste Enterprise Sub-Funds........................................................................................229 Fair & Expo Center Sub-Funds..............................................................................................230 Schedule of Revenues, Expenditures and Changes in Net Assets — Budget and Actual SolidWaste Operations.....................................................................................................231 LandfillClosure.................................................................................................................232 LandfillPostclosure...........................................................................................................233 Solid Waste Capital Projects.......................................................... ..234 ................................. Solid Waste Equipment Reserve.......................................................................................235 Environmental Remediation ........................................... ................................236 Fair& Expo Center...........................................................................................................237 AnnualCounty Fair...........................................................................................................238 Fair& Expo Center Reserve.............................................................................................239 Fairgrounds Debt Service Fund........................................................................................240 RVPark............................................................................................................................241 Internal Service Funds Combining Statements of Net Assets.........................................................................................242-243 Combining Statements of Revenues, Expenses and Changes in Fund Net Assets ......... ........... 244-245 Combining Statements of Cash Flows ..................................... ...246-247 ............................................... Schedules of Revenues, Expenses and Changes in Net Assets Building Services......................................................................... ......................................... .......248 Administrative Services ................................................... ..........249 .................................................. Board of County Commissioners ..................... ............................................................................250 Finance............................................. ...........................................................................................251 Legal...............................................I.,................ ...................................................................... .....252 Personnel....................................................................................................................................253 Information Technology ............................................. ................................................................. ..254 1TReserve...................................................................................................................................255 Insurance.....................................................................................................................................256 HealthBenefits Trust...................................................................................................................257 Capital Assets Used in the Operation of Governmental Funds Comparative Schedule by Source ........................ ...........261 ...................................................................... Schedule by Function and Activity .................................... ...............262 ...................................................... Schedule of Changes by Function and Activity......................................................................................263 Other Financial Schedules Schedule of Property Taxes Transactions —All County Taxes...............................................................267 Schedule of Long -Term Debt Transactions............................................................................................268 Schedule of Long -Term Debt Interest Transactions.. ............................................................................. 269 Schedule of Future Debt Service Requirements of General Obligation Bonds ..................... .......... 270-271 Schedule of Future Debt Service Requirements of Pension Obli ation Bonds 979 to.............. I.................... DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Page Schedule of Future Debt Service Requirements of Full Faith & Credit Bonds ............................ .... 273-275 Schedule of Future Debt Service Requirements of FF&C LID Bonds....................................................277 Schedule of Future Debt Service Requirements of Notes ................................................... ........... 278-279 STATISTICAL SECTION CONTENTS Financial Trends Net Assets by Component — Last Ten Fiscal Years ............... .....284-285 .................................................... Changes in Net Assets — Last Ten Fiscal Years ................. ............................................................. 286-287 Program Revenues by Function/Program — Last Ten Fiscal Years .................................................288-289 Fund Balances — Governmental Funds — Last Ten Fiscal Years .....................................................290-291 Changes in Fund Balances — Governmental Funds — Last Ten Fiscal Years .................................. 292-293 Revenue Capacity Assessed Value and Estimated Value of Taxable Property — Last Ten Fiscal Years ............ ............ 294-295 Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years ..............................................296-297 Principal Property Tax Payers — Current Fiscal Year and Nine Years Ago .............................................298 Property Tax Levies and Collections — Last Ten Fiscal Years................................................................299 Debt Capacity Ratios of Outstanding Debt by Type — Last Ten Fiscal Years ..........................................................300 -301 Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years ...................................................302 Direct and Overlapping Governmental Activities Debt —As of June 30, 2011 ........................................303 Legal Debt Margin Information — Last Ten Fiscal Years..................................................................304-305 Pledged -Revenue Coverage — Last Ten Fiscal Years.....................................................................306-307 Demographic and Economic Information Demographic and Economic Statistics — Last Ten Fiscal Years.............................................................308 Principal Employers — Current Year and Nine Years Ago.......................................................................309 Operating Information Full-time Equivalent County Government Employees by Function/Program — LastTen Fiscal Years....................................................................................................................... 311 Operating Indicators by Function/Program — Last Ten Fiscal Years... ............................................. 312-313 Capital Asset Statistics by Function/Program — Last Ten Fiscal Years ............................................314-315 AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Audit Comments and Disclosures Required by State Regulations ......................................................319-321 SINGLE AUDIT COMPLIANCE Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards....................................................................................................325-326 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Page Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 ...................................327-328 Schedule of Findings and Questioned Costs......................................................................................329-330 Status of Prior Year (2011) Findings...........................................................................................................331 Schedule of Expenditures of Federal Awards.....................................................................................332-335 INTRODUCTORY SECTION This page intentionally left blank. TES A DEPARTMENT OF ADMINISTRATIVE SERVICES < Tom Anderson, Interim Countv Administrator P. O. Box 6005 ■ Bend, Oregon 9770"005 1304 NW Wall Street, Suite 206 ■ Bend, Oregon 97701 (541) 388-6565 • FAX (541) 385-3202 www.deschu[es_org November 20, 2012 To the Board of County Commissioners and the citizens of Deschutes County, Oregon: We are pleased to submit the Comprehensive Annual Financial Report of Deschutes County, Oregon as of and for the year ended June iii, 2012, together with the opinion thereon of our independent certified public accountants, Harrigan Price Fronk & Co., LLP. This report, required by Oregon Revised Statutes 297.425, is prepared by the Finance Department. Also included are Audit Comments and Disclosures required under the Minimum Standards for Audits of Oregon Municipal Corporations Section of the Oregon Administrative Rules. In addition, the County is required to have a comprehensive single audit of its Federal Assistance Programs in accordance with the Single Audit Act, Office of Management and Budget (OMB) Circular A-133 and the provisions of Government Auditing Standards promulgated by the U.S. Comptroller General as they pertain to the financial and compliance audits. A report on the County's compliance with applicable Federal laws and regulations related to the Single Audit Act, OMB Circular A-133 is included with this report beginning on page 327. This report is prepared in conformance with the guidelines for financial reporting developed by the Government Finance Officers Association of the United States and Canada and the principles established by the Governmental Accounting Standards Board (GASB), including all effective GASB pronouncements, It presents fairly the financial position of the various funds of the County as of June 30, 2012, and the results of operations for the year then ended in conformity with accounting principles generally accepted in the United States of America (US GAAP). The report consists of management's representations concerning the finances of the County. Consequently, management assumes full responsibility for the completeness and reliability of all information presented in this report. To provide reasonable basis for making these representations, County management 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 the County's financial statements. Because the cast of internal control should not outweigh its benefits, the County's comprehensive framework of internal controls has been designed to provide reasonable 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. Enhancing the Lives of Citizens by Delivering Quality Services in a Cost -Effective Manner Accounting principles generally accepted in the United States of America require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. Deschutes County's MD&A can be found immediately following the independent auditors' report. Profile of the Government The County was formed in 1916, is located in the central part of the state and covers an area of 3,055 square miles. The County has three full-time commissioners, who are elected at -large to serve four-year terms. Daily administrative duties are overseen by an appointed County Administrator, while the Board of County Commissioners sets policy, adopts the annual budget and passes ordinances in accordance with state law. 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 of services including sheriff's patrol, investigative and correction services, construction and maintenance of roads and bridges, property assessment, tax collection, public and behavioral health services, social services for children and families, land use planning, building permitting and inspections, prosecution of criminals, justice court, parole & probation, election services, records maintenance, and operation of a landfill, a fair and expo center, and an RV park. 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 Countywide Law Enforcement District, Rural Law Enforcement District, Deschutes County 911, Deschutes County Extension and 4-H, Black Butte Ranch and Sunriver Service Districts 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. The County utilizes a budget committee, consisting of the three commissioners and an equal number of citizens -at -large, to review and approve the proposed budget for each fiscal year. The annual budget serves as the foundation for Deschutes County's financial planning and control. Requested budgets are submitted for 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 prepares the proposed budget based on these requested budgets, and submits it to the Budget Committee, approximately two months prior to the beginning of the next fiscal year. The County is required to announce, in advance, and hold a public hearing on the approved 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 appropriations 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 special revenue funds this comparison is presented beginning on page 67 as part of the required iv supplementary information. All other funds are presented in a subsection of this report, which starts on page 97. Local economy 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 is a bustling, exciting place where progress and growth are hallmarks. Beginning in the early 1990s, Deschutes County has experienced rapid population growth. This growth is believed to be largely due to the area's invigorating climate and year-round recreation activities. The population is approximately 160,000 an increase of nearly 30% over the last 10 years and is projected to exceed 240,000 by 2025. Recreational activities include downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, rock -climbing, road and mountain biking, mountain climbing, whitewater rafting and golfing. Deschutes County is the host of diverse annual events including the Bend Brewfest, Sunriver Music Festival, Sisters Outdoor Quilt Show, Cascade Children's Festival/Balloons over Bend, Pole Pedal Paddle, Sisters Rodeo, WinterFest, Bend Film Festival, Golf World Pacific Amateur Golf Classic and the Cascade Cycling Classic. In Fiscal Year 2012, the County's assessed valuation of taxable property decreased by 0.6%, approximately $115 million, to a total of $17.6 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 and is home to several award winning craft breweries. 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. 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. Financial policies The County has established policies which are reviewed and adopted annually by the Board of County Commissioners in conjunction with the budget process. The County recognizes the need to ensure that it is capable of adequately funding and providing County services needed by the community on a sustainable basis. The Board acknowledges that in order to maintain a prudent level of financial resources to protect against the need to reduce service levels or raise taxes (voter - approved local option levy) and fees due to temporary revenue shortfalls or unforeseeable one-time expenditures, the County will strive to maintain working capital balances in each fund. The amount of working capital, per fund, is a function of the type of fund. For most operating funds, the level is 8.3% of that fund's operating budget. For funds with property taxes as a significant portion of revenues, the level is one-third of estimated annual property tax collections. v Long-term financial planning The County will need to address the long-term financing options related to the acquisition of real property which is used by a not-for-profit entity as a homeless shelter and for capital expenditures related to the expansion of the correctional facilities to provide additional jail beds. The County is analyzing options for the physical consolidation of services provided to the citizens in the North County area. This project will likely be financed with some combination of existing capital reserves, sale of capital assets and proceeds of full faith and credit bonds. In order to take advantage of historically low interest rates, the County plans to refund a general obligation bond resulting in savings of nearly $1 million of interest, on a present value basis, over the remaining five years of the bond issue. Major initiatives In February 2011, the County opened its on-site employee health clinic, which is available to all individuals covered by the County's self-funded health insurance plan. Other jurisdictions, similar in size to Deschutes County, operating such clinics have realized cost savings in their health plans. The clinic is operated by a private provider under a fixed-price contract with the County. In May 2012, the County opened its on-site pharmacy. The pharmacy is also operated by a private provider and the County anticipates realizing a reduction in the cost of filling prescriptions, both to the County and to those covered under the County's health care plan. Awards and acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Deschutes County for its comprehensive annual financial report for the fiscal year ended June 30, 2011. This was the eleventh consecutive year that the County has received this prestigious 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 must satisfy both accounting principles generally accepted in the United States of America 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 Achievement Program's requirements and we will submit 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 Finance 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 vi support in planning and conducting the operations of the County in a responsible and progressive manner. Respectfully submitted, Tom Anderson Interim County Administrator VH Marty Wynne Finance Director Citizens of Deschutes County Courtly Assesaor County Cleric County Shar3N Board of Cornmfsstoners Scai Langlois Nancy BPankenshlp Larry Blanton Anthony DeRone Alan Unger Tarn my Saney Appraisals Bectio'ns Corrections WGmen.Infants& Devalopmenlat RV Park t4eiif Work Center) Disarm,Ml es Flew Epulpicnnt Sgrwleas Huglne66$$Vpr'a 13-i—S, Supp. PJGIIC lrirarMOW Am essrnenl DocumentLave Enforcement Rac0rds Recording Legal Counsel Mark P;Itiod Ganngraphy Vital R'ecards Adminfslrative Support Services County Legal services Property Tax Appbaos r I Adrnllrllslrailvd Court' Proceedings Financelr.x Marty 4'Vynnc Tax Callgdlidn pe.,1 , flayatlre COMM Il Da,wopa:enl Tom Andauscn Plannlrry BWAlling Sareky 7-1�GIs Ajminwrarw County Administrator OI%EP. District Attorney Justice of the Ceaisty Treasurer Patrick IF Peace Marty Wynne Chades Fade ley Proserulion In Trafficl Ordinance inmslrrmnis Circuit Court Violatioros Treatment Courts Smakl Gains Coun Tax 6islrlGutlmn Ircdrms' Assislarce Hedy BFacif' Health Seralces Cc.mmunily Jugllcq Suzan R Start Jahmon Ken Halae Pulxra Hevok, eenavio rad Heallh A t Parole 8. .luvenlea 7SSlw� PrOhalranCammuoy ChIIdLFamily Dlfeme, 'DaromlmilSvpeNislph SUpgN Rep WUu W- Adu:f Traalment Ero-ahOnit Jauln�e Heallh trana0dRg D$4cnLen Alalernal Chlyd $enf—'Aantal rrans03onal ProtJ�onS Heallh Heallh Seuvitrb Diweraren Road Depadmerd Fair 8. Lipo Cerner 5V4 Waste Chds Doly Da.a Despmepuaos Timm SO—ke DavOfOpiAAa�nlam FAR a Eap> Center LandFlf'Drgpyaai Road System County Survaymr WGmen.Infants& Devalopmenlat RV Park Children rNiCj Disarm,Ml es Flew Epulpicnnt Sgrwleas Huglne66$$Vpr'a 13-i—S, Supp. PJGIIC lrirarMOW Ser+lces-PH Serasces - am PrevgndlOn Elfans CrlerS P,00,0fi Road Depadmerd Fair 8. Lipo Cerner 5V4 Waste Chds Doly Da.a Despmepuaos Timm SO—ke DavOfOpiAAa�nlam FAR a Eap> Center LandFlf'Drgpyaai Road System County Survaymr county Fair nloxibu Wcc-] RV Park Centro Gaand YJdging Flew Epulpicnnt Sgrwleas 01 Elected Offices f� Appointed Offices Department Functions 1 Inrormahon TaCnna:ngY Jta Sadonv dh+ldren $. Fant.11es Amnim-51falve Cnmm*wm 9q+vlcgs H➢lary Saracens CNN Mk m Pi0vonllnm S[iaglaEE per54gRe1 Ea lly Childhoad Gare S Educauc Gaand YJdging Rxduclrg Tears Rrtk Facta:s PJGIIC lrirarMOW Calnmunlry Has ed Heallh 13 -&ib PrevgndlOn Elfans County Administrator Appointed Offices Department Functions Intemal Au*inp Law Ulavary hhalural Resour0e Pretecyon DESCHUTES COUNTY, OREGON ASSESSOR Scot Langton SHERIFF Larry Blanton COUNTY CLERK Nancy Blankenship COUNTY OFFICIALS JUNE 30, 2012 ELECTED OFFICIALS COUNTY COMMISSIONERS Tammy Baney Anthony DeBone Alan Unger APPOINTED OFFICIALS County Administrator— Unfilled County Counsel — Mark Pilliod Finance Director — Marty Wynne Internal Auditor — Dave Givans Administrative Offices 1300 NW Wall Street, Suite 200 Bend, Oregon 97701 DISTRICT ATTORNEY Patrick Flaherty TREASURER Marty Wynne JUSTICE COURT Charles Fadely Certificate of Achievement for Excellence in Financial 0�0, Presented to Deschutes County Oreg®n For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2011 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. i President */�r AOe-::%%� Executive Director FINANCIAL SECTION This page intentionally left blank. Jolm P. Hanmgan.CPA Wesley B. Nce III, CVA Ciindxe5. Fronk. C.PA INDEPENDENT AUDITORS' REPORT Board of Commissioners Deschutes County, Oregon In our opinion, the basic statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of ,lune 30, 2012, and the respective changes in financial position and, where applicable, cash flows thereof, for the year then ended, in conformity with accounting principles generally accepted of the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated November 20, 2012„ on our consideration of Deschutes County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreement and other matters, The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of and for the year ended June 30, 2012, which collectively comprise the County's basic financial statements, as listed in the table of contents. These financial statements are the responsibility of the management of Deschutes County, Oregon. Our responsibility is to express opinions 97i51WColorado on these financial statements based on our audit. SUIiN 200 Eicnd. 4R 97 702 We conducted our audit in accordance with auditing standards generally accepted in Fax 1541)138-1121 the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of C IlidYli&?�1 Ci Y{ 1C Pa. coin cmail. hclXIfPa.co+ 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 basic statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of ,lune 30, 2012, and the respective changes in financial position and, where applicable, cash flows thereof, for the year then ended, in conformity with accounting principles generally accepted of the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated November 20, 2012„ on our consideration of Deschutes County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreement and other matters, The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Board of Commissioners Deschutes County, Oregon Page 2 Accounting principles generally accepted in the United States of America require the management's discussion and analysis on pages 6 through 17 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The required Supplementary Information (budgetary comparison information for the General and Special Revenue funds) as listed in the Table of Contents, is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. The budgetary comparison information for these funds has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. Our audit was made for the purpose of forming opinions on the financial statements of Deschutes County taken as a whole. The Other Supplementary Information as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements. The accompanying schedule of expenditures of federal awards and other supplementary information is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non -Profit Organizations, and is also not a required part of the financial statements. The other supplementary information and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. The Introductory and Statistical sections as listed in the table of contents have not been Board of Commissioners Deschutes County, Oregon Page 3 subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we express no opinion on them. HARRIGAN PRICE FRANK & CO. LLP Certified Public Accountants & Consultants By; ��Vjav A--'�Avj ndace S. Fronk - partner November 20, 2012 DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 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 as of and for the fiscal year ended June 30, 2012. 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 -vii of this report. Financial Highlights Total assets of the County exceeded its liabilities by $195,843,000 as of June 30, 2012. Of this amount, $69,538,000 (unrestricted net assets) may be used to meet the County's on-going obligations to citizens and creditors, compared to unrestricted net assets of $72,192,000 as of June 30, 2011. • The County's governmental funds reported a combined fund balance of $75,919,000, an increase of $4,690,000 from June 30, 2011. Approximately twenty-five percent, $18,733,000, is available for spending at the County's discretion (assigned and unassigned fund balance), sixteen percent, $11,943,000, is committed, fifty-eight percent, $44,348,000 is restricted and one percent, $894,000, is unspendable. • County General Fund o The General Fund's fund balance was $15,327,000 as of June 30, 2012, an increase of $1,222,000. June 30, 2012 June 30, 2011 General Fund (Operations) $ 9,249,000 $ 8,393,000 Sub -funds of the General Fund 6,078,000 5,712,000 o Fund balance is fifty-one percent of the Fund's combined revenues and transfers in and fifty- three percent of the fund's combined expenditures and transfers out. Assigned fund balance was $10,083,000 and unassigned fund balance was $5,244,000. • The County's Assessed Valuation of Taxable Property decreased by 0.6% in fiscal year 2012. • Total bonded debt was $85,805,000 as of June 30, 2012, compared to total bonded debt of $92,886,000 as of June 30, 2011. Overview of the Financial Statements This discussion and analysis is 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. M DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 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. The Statement of Activities presents information showing how Deschutes County's net assets changed during the fiscal year ended June 30, 2012. 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 compensated leave, 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, public safety, roads, health and welfare, and education. The business -type activities of Deschutes County include Solid Waste operations, the Deschutes County Fair & Expo Center and an RV Park. The government -wide financial statements include nine county service districts: Countywide Law Enforcement District, Rural Law Enforcement District, Deschutes County 911 CSD, Deschutes County Extension and 4-H Service District, Black Butte Ranch Service District, 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 Accounting Policies). Requests for copies of the separately issued financial statements for the county service districts should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite 200, Bend, OR 97701. The government -wide financial statements can be found on pages 20-21 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 or 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 outflows of spendable 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 -7- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 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 eighty-seven (87) individual governmental funds and sub -funds during the fiscal year ended June 30, 2012. Information is presented separately in the governmental funds Balance Sheet and in the governmental funds Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund and the County's major funds (Sheriff's Office, Countywide Law Enforcement District, Rural Law Enforcement District, Road, Deschutes County 911, Jail Project and PERS Reserve Funds). Data from all other governmental funds are combined into a single, aggregated presentation. Individual data for each of these nonmajor governmental funds is provided in the form of combining statements in the "Other Supplementary Information" section of this report and in the budget to actual comparison schedules. Deschutes County adopts an annual budget for each of its funds and a budgetary comparison statement has been provided for each to demonstrate compliance with its annual budget. The Basic Governmental Fund Financial Statements can be found on pages 22-28 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, Fair & Expo Center operations and RV Park. An internal service fund is 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, administrative, commissioner, 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 Solid Waste, Fair & Expo Center operations and RV Park. Both Solid Waste and Fair & Expo Center 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 "Other Supplementary Information" section of this report and in the budget to actual comparison schedules. The Basic Proprietary Funds Financial Statements can be found on pages 29-31 of this report. Fiduciary funds. Fiduciary funds, all of which are agency funds, are used to account for resources held for the benefit of third parties. 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 Fiduciary Funds Statement of Assets and Liabilities can be found on page 32 of this report and the Statement of Changes in Assets and Liabilities on page 221. 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 33-64 of this report. 0 DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 Other information. In addition to the basic financial statements and accompanying notes, this report also presents as required supplementary information, the budgetary comparisons for the General Fund and major special revenue funds. Required supplementary information begins on page 67. The combining statements referred to above in connection with non -major governmental funds and internal service funds are presented in the"Other Supplementary Informatiori'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 $196 million at June 30, 2012. Sixty-two percent of Deschutes Countys 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 Countys 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. Deschutes Countys net assets restricted for use in its long-term capital projects and debt service requirements total $4 million, two percent of the net assets. The remaining thirty-six percent, $70 million, of Deschutes County's net assets may be used to meet the Countys on-going obligations to citizens and creditors. As of June 30, 2012, 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 net assets for the business -type activities are positive for capital assets, net of related debt and restricted for debt service but negative in the unrestricted category. DESCHUTE'S COUNTY'S NET ASSETS Governmental Activities 2012 2011 Business -type Activities 2012 2011 Total 2012 2011 Assets other than capital assets $ 120,859,291 $ 118,900,693 $ 11,092,763 $ 11,789,895 $ 131,952,054 $ 130,690,588 Capital assets 138,532,211 140,856,106 53,906,151 56,204,923 192,438,362 197,061,029 Total assets 259,391,502 259,756,799 64,998,914 67,994,818 324,390,416 327,751,617 Non-current liabilities 66,846,135 68,561,508 36,217,994 38,319,102 103,064,129 106,880,610 Current liabilities 21,811,059 21,098,346 3,672,210 4,103,133 25,483,269 25,201,479 Total liabilities 88,657,194 89,659,854 39,890,204 42,422,235 128,547,398 132,082,089 Net assets Invested in capital assets, net of related debt 95,512,157 92,525,275 25,824,953 25,780,444 121,337,110 118,305,719 Restricted 4,015,788 3,979,615 951,696 1,191,785 4,967,484 5,171,400 Unrestricted 71,206,363 73,592,055 (1,667,939) (1,399,646) 69,538,424 72,192,409 Total net assets $ 170,734,308 $ 170,096,945 $ 25,108,710 $ 25,572,583 $ 195,843,018 $ 195,669,528 Deschutes Countys net assets increased by $173,000 during the fiscal year ended June 30, 2012, allowing for the repayment of long-term debt and increase in operating and capital reserves. 0 DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 CHANGES DUE TO GOVERNMENTAL ACTIVITIES The net assets of governmental activities increased by $637,000. This is due to many factors but primarily as a result of: INCREASES: o Tax levies allowing for the repayment of $3 million in general obligation bonds. o Deschutes County 911 serial levy provided $1.8 million for future operations and capital purchases. DECREASES: o Community Development Department's operating costs exceeded its revenues by $1.1 million. o Operating costs exceeded operating revenues in the County's two insurance funds by $3 million. CHANGES DUE TO BUSINESS -TYPE ACTIVITIES • Net assets of the business -type activities decreased by $464,000: o Operating revenues in the County's solid waste enterprise were $159,000 less than the prior year, and were insufficient to cover operating expenses, resulting in an operating loss of $813,000 and a decrease in net of assets of $1,527,000. o The County's Fair & Expo Center had a net operating loss of $1.2 million. Non-operating revenues included $2.3 million of property taxes levied to retire long term debt. The net assets increased $1 million, to $10.5 million. o The County's RV Park had a net operating loss of $80,000 and, largely due to a transfer from the County's General Fund, reported an increase in net assets of $67,000. -10- Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenues: Property taxes Othertaxes Other Total Revenues Expenses: General government Publlic safety County roads Health and welfare Education Interest on long-term debt Solid waste Fair & Expo center RV park Total expenses Increase in net assets before transfers Transfers Changes in net assets Net assets, beginning Net assets, ending DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 DESCHUTE'S COUNTY'S'NETASSETS Governmental Activities Business -type Activities Total 2012 2011 2012 2011 2012 2011 $ 34,273,758 $ 34,735,363 $ 8,624,397 $ 8,819,798 $ 42,898,155 $ 43,555,161 33,630,072 32,195,732 86,306 39,271 33,716,378 32,235,003 232,363 765,663 - - 232,363 765,663 60,524,368 60,790,919 2,334,005 2,505,852 62,858,373 63,296,771 3,357,365 3,151,974 - - 3,357,365 3,151,974 908,178 981,569 60,134 71,876 968,312 1,053,445 132,926,104 132, 621, 220 11,104, 842 11,436,797 144,030,946 144,058,017 24,888,722 22,540,890 - - 24,888,722 22,540,890 56,696,103 53,944,031 - 56,696,103 53,944,031 16,436,367 18,600,706 - - 16,436,367 18,600,706 30,416,145 28,828,892 - - 30,416,145 28,828,892 687,511 979,980 - - 687,511 979,980 2,716,110 3,275,788 - - 2,716,110 3,275,788 - - 7,801,912 7,347,661 7,801,912 7,347,661 - 3,876,575 3,819,399 3,876,575 3,819,399 - - 338,003 343,898 338,003 343,898 131, 840,958 128,170,287 12,016,490 11,510,958 143,857,448 139,681,245 1,085,146 4,450,933 (911,648) (74,161) 173,498 4,376,772 (447,771) (541,385) 447,771 541,385 - 637,375 3,909,548 (463,877) 467,224 173,498 4,376,772 170,096,933 166,187,397 25,572,587 25,105,359 195,669,520 191,292,756 $ 170,734,308 $ 170,096,945 $ 25,108,710 $ 25,572,583 $ 195,843,018 $ 195,669,528 -11- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 Expenses and Program Revenues -Governmental Activities 60,000 50,000 40,000 30,000 20,000 10,000 10 General Public safety County roads Health and Education Interest and government welfare fiscal charges Revenues by Source - Governmental Activities Property taxes 46% Othertaxes 2% Charges for sPnrices 5% Capital grants and contributions 0% -12- Other 1 %n rants and contributions 25% DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 Expenses and Program Revenues - Business -type Activities 9,000 8,000 7,000 6,000 5,000 4,000 3,400 2,004 1,000 0 Solld waste Fair and expo center RV Park Revenues by Source - Business -type Activities Charges V services 78% Other 0% -'I 3- Operating grants and contributions 1% operty taxes 21% DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 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 Countys 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, unassigned fund balance may serve as a useful measure of a governments net resources available for spending as of the end of the fiscal year. As of June 30, 2012, $75.9 million is the reported combined ending fund balance for Deschutes Countys governmental funds, a net increase of $4,690,000 from June 30, 2011. Changes, amounts and percentages, in the fund balances of the major governmental funds and of the other governmental funds were: MAJOR o General Fund: increase of $1.2 million, 8.6% o Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District (combined): increase of $290 thousand, 2.5% o Road: increase of $1.2 million, 24% o Deschutes County 911 County Service District: Increase of $1.8 million, 21% o Jail Project (Capital Project Fund), decrease of $766 thousand, -24% o PERS Reserve: decrease of $1.5 million, -12% OTHER o Nonmajor special revenue: increase of $2,219,000, 12% o Nonmajor debt service: decrease of $162,000, -11% o Nonmajor capital project: increase of $362,000, 23% Significant Changes in Major Funds General Fund: As of June 30, 2012, the fund balance of Deschutes County's General Fund was $15.3 million. Of this fund balance, $10 million is assigned for specific use and $5.2 million is unassigned. One measure of the General Fund's liquidity is the relationship of the fund balance to the Fund's total expenditures. The fund balance as of June 30, 2012, for the General Fund is 77% of total General Fund Fiscal Year 2012 expenditures and 53% of total General Fund Fiscal Year 2012 combined expenditures and transfers out. Deschutes County's General Fund balance increased by $1,222,000, 8.7%, during the fiscal year ended June 30, 2012. Revenues exceeded current expenditures by $9.7 million. These net resources were used to acquire $A million of vehicles and operating equipment, transfer $5.7 million to various governmental operating funds, use $1.4 million for debt service, transfer $.5 million to enterprise funds and, on a one-time basis, transfer $.5 million to internal service funds. Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District: Property taxes and other revenues are reported in the two taxing districts and the expenditures are reported in the Sheriffs Office. Property tax revenues are sufficient to provide current public safety services and to allow increase reserves which are accumulated for future capital needs. The combined fund balances increased by nearly $300,000. -14- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 Road: The fund balance of the Road Department increased by $1,226,000 (24%) over the prior year, primarily as a result of managing resources available for maintenance of County roads. Deschutes County 911 County Service District: The fund balance of Deschutes County 911 increased 21%, by $1,847,000 to $10,740,000. FY 2012 is the final year of a five year serial levy and resources received as a result of this levy have been held in reserve in order to maintain acceptable service levels. Jail Project (a Capital Project Fund): Beginning in FY 2008, the County has internally financed the initial costs of the expansion of the County's adult jail. Until such time that external financing is provided, and the internal loans are repaid, the liability in this fund requires this capital project fund to be reported as a major fund. PERS Reserve: Beginning in fiscal year 2004, the County has reserved a portion of the operating funds' resources for possible increases in the defined benefit plan contribution rates. An increase in the employer's contribution rate, effective July 1, 2011, required the use of $1.5 million of these reserves in FY 2012. The projection for FY 2013 is that $1.8 million of these reserves will be required to sustain current levels of services. The fund balances of the County's nonmajor special revenue funds increased by a net of $2.2 million. Certain special revenue funds have reported significant increases in fund balance: ABHA - $1,630,000, OHP-CDO - $799,000 and Sunriver Service District - $191,000. In each case, this is a result of revenues received in fiscal year 2012 which will be used for expenditures in future years. Certain special revenue funds have reported significant decreases in fund balance: Public Health - $375,000, Public Land Corner Preservation - $223,000. The reduction in the fund balance of Public Health was anticipated and is the result of an increase in the transfer for contribution to debt service on its facility and a reduction in support from the General Fund. The Road Department has been able to continue to focus its attention to maintaining the permanent monuments of survey corner positions resulting in expending resources which have been accumulating in this fund for several years. Proprietary funds. The information presented in the proprietary funds statement is similar to that in the government -wide financial statements, but provides greater detail. At June 30, 2012, the net assets of the Solid Waste Department were $13,957,000; $16,009,000 is invested in capital assets, net of related debt, a decrease of $1,216,000 during fiscal year 2012. The operations of the Solid Waste Department provide the resources which will be used in future years for the closure and postclosure costs associated with the landfills. The unrestricted net assets of the Fair & Expo Center were essentially unchanged. The County opened its RV Park in July 2007. After an initial near -capacity usage during summer 2007, the effects of the recession have negatively impacted the operations; however, it is expected that with continued focus on marketing efforts, the RV Park will be a profitable enterprise. The unrestricted net assets at June 30, 2012, are $63,000. General Fund Budgetary Highlights There were no differences, other than appropriation transfers, between the General Fund's original budget and the final budget. Assumptions used for estimating revenues are generally conservative and General Fund actual revenues were $1.5 million more than estimated, essentially of which is due to property tax -15- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 revenue. The variance between appropriations and expenditures was $928,000, approximately 7% of final appropriations. Several unrelated factors contributed to this variance including (1) unfilled positions in the several departments ($320,000), (2) reduction in the amount actually paid to the Rural Law Enforcement District ($142,000), and (3) lower than budgeted expenditures in the Clerks Office due to fewer than projected elections ($205,000). 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, 2012, was $192,438,000, net of accumulated depreciation. The book value of the depreciable assets is 62% of historical cost. This investment in capital assets includes land, buildings, equipment and infrastructure such as roads and bridges. Additional information on Deschutes County's capital assets is included in Note III.D on pages 45-46 of this report. Long-term debt. As of June 30, 2012, Deschutes County's outstanding bonded debt was $85,805,000. Of this, $85,203,000 is backed by the full faith and credit of the County and $601,000 is special assessment debt for which the County is liable in the event of default by the property owners subject to the assessment. General Obligation Bonds Oregon Local Gov't Pension Bonds Full Faith & Credit Obligations Special assessment debt with governmental commitment Total DESCHUTE'S COUNTY'S OUTSTANDING DEBT General Obligation and Other Bonded Debt Governmental Activities 2012 2011 5,760,000 $ 8,733,265 11,223,283 11,386,137 40,989,578 42,385,831 Business -type Activities Total 2012 2011 2012 2011 $ 12,005,000 $ 13,885,000 15,225,422 15,719,169 $ 17,765,000 $ 22,618,265 11,223,283 11,386,137 56,215,000 58,105,000 601,700 776,815 - 601,700 776,815 $ 58,574,561 $ 63,282,048 $ 27,230,422 $ 29,604,169 $ 85,804,983 $ 92,886,217 Deschutes Countys bonded debt decreased by $7,081,000 during the fiscal year due to scheduled debt repayments. Moody's Investors Services has assigned a credit rating of Aa3 to Deschutes Countys Full Faith & Credit obligations and a credit rating of Aa2 to its general obligation bonds. State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real market value. With real market value of $21.5 billion, the current debt limitation for Deschutes County is $431 million. The County's current general obligation of $18 million represents .08% of this limitation. Additional information on Deschutes County's long-term debt is included in Note III. F. on pages 47-50 of this report. Key Economic Factors and Budget Information for the Future • The economic slowdown of the real estate market has had a negative impact on Deschutes County beginning in fiscal year 2007 and continuing through fiscal year 2012. The Countys Community Development Fund has been most affected, and even with a 60% reduction in force, from 72.80 FTE -16- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2012 in FY 2008 to 28.60 FTE in FY 2012, this activity will require $1,350,000, 30% of its FY 2013 resources, to be provided by the Countys General Fund. • The County provided the resources, on behalf of a not-for-profit entity, to acquire real property for use as a homeless shelter. At this time, the County is collecting rent on the facility which is sufficient to cover the interest cost associated with the $2.7 million advance. Discussion is on-going for the eventual resolution to this relationship. • Due to expansion of its facility, the Humane Society of Redmond (HSR), a not-for-profit entity, has not been able to cover its operating expenses since FY 2009. The County made an interest bearing loan to HSR and accounts for the activity in a sub -fund of the General Fund. At June 30, 2012, the loan balance was $805,402, which will be repaid from the proceeds of a trust to which HSR is a beneficiary. • The County is self-insured for general liability, workers' compensation, unemployment and vehicle claims. Internal insurance rates were increased by 30% for FY 2012, but even with this increase, the Risk Management Fund is reporting a deficit (i.e. liabilities exceed assets) in the amount of $1,001,00. Rates were held constant for FY 2013 and the County will need to take action to identify resources for payment of current claims and to build sufficient reserves for future claims. • Following years of building the reserves in the County's Health Benefits Trust Fund, claims and administrative costs have exceeded the insurance premiums for the past three years. The net assets have declined from $16.5 million as of June 30, 2009 to $12.9 million as of June 30, 2012. The net assets would cover approximately nine months of costs. Additionally, the projection for FY 2013 is that the net assets will decline by an amount between $1 million and $1.4 million which will provide reserves of eight months of costs. An increase to employer contribution rates, effective July 1, 2013, will increase the County's expenditure for its defined benefit retirement plans by 35%, approximately $2.5 million. The resources in the Countys PERS Reserve Fund will be available to mitigate the impact to County operations. • The Countys Assessed Valuation of Taxable Property increased from Fiscal Year 2012 to Fiscal Year 2013 by 1.1 %, to approximately $17.8 billion. Requests for Information This financial report is designed to provide a general overview to those parties interested in Deschutes Countys finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite 200, Bend, OR 97701. -17- This page intentionally left blank. BASIC FINANCIAL STATEMENTS DESCHUTES COUNTY, OREGON STATEMENT OF NET ASSETS JUNE -30,2012 ASSETS Current assets: Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable, net of allowance Assessments receivable Internal balances (due (to) / from other funds) Inventory Prepaid expenses Total current assets Deferred charges Capital assets: Capital assets not being depreciated: Land Construction in progress Capital assets net of accumulated depreciation: Infrastructure Land improvements Building and improvements Equipment and vehicles Intangible assets Total capital assets Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable and other current liabilities Accrued interest Unearned revenues Current portion of non-current liabilities Total current liabilities Non-current liabilities: Compensated leave Net OPEB obligation Bonds and notes payable (net of unamortized premiums and discounts) Accrued claims payable Accrued landfill closure and postclosure costs Less Current portion of non-current liabilities Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: Capital projects Debt service Unrestricted Total net assets The notes to the financial statements are an integral part of this statement. -20- Governmental Business - Type Activities Activities Total $ 73,747,298 $ 3,834,378 $ 77,581,676 26,368,996 1,371,130 27,740,126 4,437,556 158,297 4,595,853 3,579,931 526,426 4,106,357 4,827,140 - 4,827,140 776,169 - 776,169 (3,990,227) 3,990,227 - 894,228 - 894,228 29,460 145,551 175,011 110,670,551 10, 026, 009 120, 696, 560 10,188, 740 1,066,754 11,255,494 13,497, 072 1,924,037 15,421,109 5,022,636 - 5,022,636 49,583,851 - 49,583,851 2,629,248 22,618,040 25,247,288 55,042,660 25,951,086 80,993,746 11,084,689 3,342,748 14,427,437 1,672,055 70,240 1,742,295 138,532,211 53,906,151 192,438, 362 148,720,951 54,972,905 203,693,856 259,391,502 64,998,914 324,390,416 5,063,764 276,610 5,342,374 195,113 100,796 295,909 922,164 253,443 1,175,607 15,630,018 3,039,361 18,669,379 21,811,059 3,672,210 25,483,269 8,135,225 311,088 8,446,313 10,042,437 371,749 10,414,186 59,456,559 28,081,198 87,537,757 4,841,932 - 4,841,932 - 10,493,320 10,493,320 (15,630,018) (3,039,361) (18,669,379) 66,846,135 36,217,994 103,064,129 88,657,194 39,890,204 128,547,398 95,512,157 25,824,953 121,337,110 1,911,068 - 1,911,068 2,104,720 951,696 3,056,416 71,206,363 (1,667,939) 69,538,424 $ 170.734.308 $ 25.108.710 $ 195.843.018 DESCHUTES COUNTY, OREGON STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2012 Business -type: Solid Waste 7,801,912 6,506,366 2,880 (1,292,666) Net(Expense)Revenue and Fair and Expo Center 3,876,575 1,963,398 83,426 Program Revenues (1,829,751) Changes In Net Assets RV Park 338,003 Fees, Fines and Operating Grants Capital Grants (183,370) Total business -type activities 12,016,490 Charges for and and Governmental Business -type Activities Expenses Services Contributions Contributions Activities Activities Total Governmental General revenues: General government $ 24,888,722 $ 9,975,482 $ 4,692,423 $ - $ (10,220,817) $ $ (10,220,817) Public safety 56,696,103 6,317,924 4,984,279 232,363 (45,161,537) (45,161,537) County roads 16,436,367 15,917,719 23,551,915 - (518,648) (518,648) Health and welfare 30,416,145 2,062,633 23,266,060 2,334,005 (5,087,452) (5,087,452) Education 687,511 Transient room tax 687,310 - (201) (201) Interest and fiscal charges 2,716,110 Investment earnings 908,178 60,134 (2,716,110) (2,716,110) Total governmental activities 131,840,958 34,273,758 33,630,072 232,363 (63,704,765) (63,704,765) Business -type: Solid Waste 7,801,912 6,506,366 2,880 (1,292,666) (1,292,666) Fair and Expo Center 3,876,575 1,963,398 83,426 (1,829,751) (1,829,751) RV Park 338,003 154,633 (183,370) (183,370) Total business -type activities 12,016,490 8,624,397 86,306 (3,305,787) (3,305,787) Total Deschutes County $ 143,857,448 $ 42,898,155 $ 33,716,378 $ 232,363 (63,704,765) (3,305,787) (67,010,552) General revenues: Taxes: Property taxes, levied for general purposes 33,682,238 33,682,238 Property taxes, levied for sheriff services 23,551,915 23,551,915 Property taxes, levied for bonded debt 3,290,215 2,334,005 5,624,220 Transient room tax 3,357,365 - 3,357,365 Investment earnings 908,178 60,134 968,312 Transfers (447,771) 447,771 - Tolal general revenues and transfers 64,342,140 2,841,910 67,184,050 Change in net assets 637,375 (463,877) 173,498 Net assets - beginning 170,096,933 25,572,587 195,669,520 Netassets- ending $ 170,734,308 $ 25,108,710 $ 195,843,018 The notes to the financial statements are an integral part of this statement. -21- DESCHUTES COUNTY, OREGON ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Inventory Due from other funds Deferred outflow of resources Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deposits Deferred revenue Unearned revenue Total liabilities Fund balances: Nonspendable Restricted Committed Assigned Unassigned Total fund balances Total liabilities and fund balances GOVERNMENTALFUNDS BALANCE SHEET JUNE 30, 2012 - - 894,228 7,191,569 4,475,257 5,422,378 10,082,716 - - 5,244,633 - 15,327,349 - 7,191,569 4,475,257 6,316,606 $ 22,906,834 $ 318,900 $ 8,104,057 $ 4,924,880 $ 7,467,666 The notes to the financial statements are an integral part of this statement. Continued -22- Countywide Law Rural Law Enforcement Enforcement General Fund Sheriff District District Road $ 11,925,919 $ 234,818 $ 4,446,088 $ 3,136,080 $ 4,577,076 5,238,121 83,947 1,591,511 1,122,514 1,637,884 1,465,621 - 1,038,705 517,177- 326,558 135 180,704 149,109 358,478 3,882,842 - - - - - - - 894,228 31,344 - 847,049 - 36,429 - - $ 22,906,834 $ 318,900 $ 8,104,057 $ 4,924,880 $ 7,467,666 $ 946,227 $ 318,900 $ - $ - $ 1,151,060 758,376 - 14,489 - - 5,129,410 901,200 449,623 730,983 - 11,288 - - 7,579,485 318,900 912,488 449,623 1,151,060 - - 894,228 7,191,569 4,475,257 5,422,378 10,082,716 - - 5,244,633 - 15,327,349 - 7,191,569 4,475,257 6,316,606 $ 22,906,834 $ 318,900 $ 8,104,057 $ 4,924,880 $ 7,467,666 The notes to the financial statements are an integral part of this statement. Continued -22- DESCHUTES COUNTY, OREGON ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Inventory Due from other funds Deferred outflow of resources Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deposits Deferred revenue Unearned revenue Total liabilities Fund balances: Nonspendable Restricted Committed Assigned Unassigned Total fund balances Total liabilities and fund balances GOVERNMENTALFUNDS BALANCE SHEET JUNE 30, 2012 Des County Jail Project Other Total 911 Co (Cap Proj PERS Governmental Governmental Sery Dist Fund) Reserve Funds Funds $ 7,684,381 $ $ 8,390,766 $ 18,739,852 $ 59,134,980 2,750,511 3,003,350 5,710,897 21,138,735 429,425 - 986,628 4,437,556 377,523 1,753,138 3,145,645 - - 944,298 4,827,140 776,169 776,169 - 894,228 878,393 - 89,179 - - 125,608 $ 11,241,840 $ 89,179 $ 11,394,116 $ 28,910,982 $ 95,358,454 $ 125,839 $ - $ - $ 2,024,028 $ 4,566,054 - 4,078,900 - 31,344 4,868,620 - - 15,544 30,033 376,394 2,195,695 9,052,322 - 179,893 922,164 502,233 4,078,900 4,446,504 19,439,193 - - - 894,228 10,739,607 - 16,519,405 44,348,216 - - 11,394,116 549,251 11,943,367 - - 7,395,822 17,478,538 - (3,989,721) - 1,254,912 10,739,607 (3,989,721) 11,394,116 24,464,478 75,919,261 $ 11,241,840 $ 89,179 $ 11,394,116 $ 28,910,982 $ 95,358,454 The notes to the financial statements are an integral part of this statement. -23- This page intentionally left blank. DESCHUTES COUNTY, OREGON RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS JUNE 30, 2012 Total fund balances for governmental funds Total net assets reported for governmental activities in the statement of net assets is different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. Those assets consist of: Land 13,497,072 Construction in progress 5,022,636 Infrastructure, net of $41,551,816 accumulated depreciation 49,583,851 Land improvements, net of $1,805,470 accumulated depreciation 2,590,597 Buildings and improvements, net of $19,451,392 accumulated depreciation 55,042,660 Equipment and vehicles, net of $18,936,044 accumulated depreciation 10,884,233 Intangible, net of $1,617,543 of accumulated depreciation 1,670,772 Total capital assets Deferred charges are not financial resources and therefore are not reported in the funds: Deferred Pension Expense Prepaid expenses and deferred debt issuance costs (125,608) Internal service funds are used by the County to charge the cost of insurance, building services, administrative services, finance, legal, personnel and information technology to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Internal service fund net assets are: Some of the County's receivables will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore, are reported as deferred revenues in the funds. 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 as an expenditure when due. All liabilities, current and non-current, are reported in the statement of net assets. Balances at June 30, 2012, are: Accrued interest on debt Accrued interest on interfund debt (125,608) Bonds and notes payable (58,655,866) Net OPEB obligation (9,181,026) Compensated leave (7,241,247) Unamortized premium and discount on bonds (800,691) Long-term liabilities Total net assets of governmental activities The notes to the financial statements are an integral part of this statement. -25- $ 75,919,261 138,291,821 7,781,537 2,436,287 13,452,632 9,052,323 (195,113) (76,004,439) $ 170,734,308 DESCHUTES COUNTY, OREGON GOVERNMENTALFUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Taxes - other Licenses and permits Fines, forfeitures and penalties Special assessments Investment earnings Rents Intergovernmental Charges for services Contributions and donations Loan repayments Other Total revenues EXPENDITURES Current: General government Public safety County roads Health and welfare Education Debt service: Principal payments Interest Trustee fees Debt issuance costs Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources and uses Net change in fund balances Fund balances - beginning Fund balances - ending Countywide Law Rural Law Enforcement Enforcement $ 22,272,939 $ - $ 15,850,794 $ 7,965,436 $ - 29,250 - - - 1,617 451,954 - 230,501 167,856 - 314,795 - 52,612 30,504 25,147 520,962 - - - - 3,736,871 30,177,303 2,045,448 3,747,185 14,201,662 1,760,443 - 223,124 45,507 2,124,111 28,761 - 8,583 20,755 - 138,378 - - - - 30,787 - - 78,743 71,151 29,285,140 30,177,303 18,411,062 12,055,986 16,423,688 13,155,373 - - - - 6,162,806 29,505,123 18,483,539 11,693,765 - - - - - 14,940,290 255,677 - - - - 18,000 - - - - 387,575 472,180 - - 793,220 19,979,431 29,977,303 18,483,539 11,693,765 15,733, 510 9,305,709 200,000 (72,477) 362,221 690,178 748,696 - (8,831,926) (200,000) (8,083,230) (200,000) 1,222,479 - 14,104,870 $ 15,327,349 $ - The notes to the financial statements are an integral part of this statement. -26- 535,773 (72,477) 362,221 1,225,951 7,264,046 4,113,036 5,090,655 $ 7,191,569 $ 4,475,257 $ 6,316,606 Continued DESCHUTES COUNTY, OREGON GOVERNMENTALFUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Taxes - other Licenses and permits Fines, forfeitures and penalties Special assessments Investment earnings Rents Intergovernmental Charges for services Contributions and donations Loan repayments Other Total revenues EXPENDITURES Current: General government Public safety County roads Health and welfare Education Debt service: Principal payments Interest Trustee fees Debt issuance costs Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources and uses Net change in fund balances Fund balances - beginning Fund balances - ending Des County Jail Project (1,548,246) Other Total 911 Co Sery (Capital 12,942,362 Governmental Governmental Dist Project Fund) PERS Reserve Funds Funds $ 6,556,570 $ $ - $ 8,543,775 $ 61,189,514 - - 3,357,369 3,357,369 - - - 747,360 778,227 - - - 566,934 1,417,245 - - - 161,466 161,466 65,366 445 78,581 218,235 785,685 - - - 1,252,625 1,773,587 1,129,177 - - 30,626,318 85,663,964 314,195 - - 11,692,309 16,159,689 750 - - 27,055 85,904 - - - 11,476 149,854 - - - 22,830 203,511 8,066,058 445 78,581 57,227,752 171,726,015 - - 375,670 9,074,991 22,606,034 5,574,874 - 871,126 9,319,523 81,610,756 - - 129,539 1,562,359 16,632,188 - - 250,492 32,398,884 32,905,053 - - - 687,511 687,511 - 5,296,870 5,296,870 - - - 2,613,321 2,631,321 - - 2,950 2,950 - - - 372,216 372,216 643,915 766,592 - 628,937 3,692,419 6,218,789 766,592 1,626,827 61,957,562 166,437,318 1,847,269 (766,147) (1,548,246) (4,729,810) 5,288,697 9,417,296 10,701, 765 (2,641,110) (11,673,036) 21,893,362 21,893,362 (21,520,747) (21,520,747) 7,148,801 (598,656) 1,847,269 (766,147) (1,548,246) 2,418,991 4,690,041 8,892,338 (3,223,574) 12,942,362 22,045,487 71,229,220 $ 10,739,607 $ (3,989,721) $ 11,394,116 $ 24,464,478 $ 75,919,261 The notes to the financial statements are an integral part of this statement. -27- DESCHUTES COUNTY, OREGON RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2012 Net change in fund balances - total governmental funds $ 4,690,041 Financial resources Provided that are not revenues Repayments from borrowers (311,219) Proceeds from debt issuance (21,893,362) (22,204,581) Financial resources used that are not expenses Loans made 60,000 Payment to trustee on refunded debt 21,520,747 Repayments on long-term debt 5,346,871 Acquisition of capital assets 7,045,411 Bond issuance costs 372,216 34,345,245 Other adjustments: non-cash expenses and changes in accruals and deferrals Depreciation and amortization expense (7,968,462) Amortization of deferred pension cost (486,346) Amortization of deferred refunding cost (127,851) Amortization of bond issuance cost (77,373) Amortization of bond premium / (discount), net 55,818 Book value of capital assets sold, retired or transferred (1,363,862) Increase in interest receivable 32,771 Increase in prepaid expenses 589 Decrease in interest payable 49,565 Increase in interfund interest payable (22,784) Decrease in deferred property taxes (665,145) Increase in compensated leave and retiree health insurance (2,719,901) (13,292,981) Internal service funds (2,900,349) Total Adjustments - year ended June 30, 2012 (4,052,666) Change in net assets of governmental activities - year ended June 30, 2012 $ 637,375 The notes to the financial statements are an integral part of this statement. -28- DESCHUTES COUNTY, OREGON ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Taxes receivable Due from other funds Prepaid expenses Total current assets Noncurrent assets: Capital assets: Capital assets not being depreciated: Land Capital assets net of accumulated depreciation: Land improvements Buildings and improvements Equipment and vehicles Intangible Total capital assets Other- Deferred financing costs Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Accrued interest Unearned revenues Current portion of non-current liabilities Total current liabilities Noncurrent liabilities: Compensated leave Net OPEB obligation Bonds and notes payable (net of unamortized premiums and discounts) Accrued claims payable Accrued landfill closure and postclosure costs Less current portion of non-current liabilities Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for debt service Unrestricted Total net assets PROPRIETARY FUNDS STATEMENT OF NET ASSETS JUNE 30, 2012 1,791,352 Enterprise Funds - 1,924,037 - Fair & Expo 5,971,764 Internal Solid Waste Center RV Paris Total Service Funds $ 3,054,108 $ 751,708 $ 28,562 $ 3,834,378 $ 14,612,318 1,092,203 269,062 9,865 1,371,130 5,230,261 480,757 45,650 19 526,426 434,286 - 158,297 - 158,297 - 3,990,227 - - 3,990,227 - - 145,551 - 145,551 375 8,617,295 1,370,268 38,446 10,026,009 20,277,240 1,791,352 132,685 - 1,924,037 - 14,365,618 5,971,764 2,280,658 22,618,040 38,651 8,777,770 16,348,915 824,401 25,951,086 - 3,048,908 290,523 3,317 3,342,748 200,456 70,240 - - 70,240 1,283 28,053,888 22,743,887 3,108,376 53,906,151 240,390 478,694 545,149 42,911 1,066,754 - 28,532,582 23,289,036 3,151,287 54,972,905 240,390 37,149,877 24,659,304 3,189,733 64,998,914 20,517,630 232,244 35,788 10,578 278,610 467,677 35,257 57,435 8,104 100,796 - - 253,443 - 253,443 - 667,741 2,223,668 147,952 3,039,361 2,228,918 935,242 2,570,334 166,634 3,672,210 2,696,595 143,514 167,574 - 311,088 893,978 243,960 127,789 - 371,749 861,411 12,044,510 13,512,164 2,524,524 28,081,198 - - - - - 4,841,932 10,493,320 10,493,320 - (667,741) (2,223,668) (147,952) (3,039,361) (2,228,918) 22,257,563 11,583,859 2,376,572 36,217,994 4,368,403 23,192,805 14,154,193 2,543,206 39,890,204 7,064,998 16,009,378 9,231,723 583,852 25,824,953 240,390 - 951,696 - 951,696 - (2,052,306) 321,692 62,675 (1,667,939) 13,212,242 $ 13,957,072 $ 10,505,111 $ 646,527 $ 25,108,710 $ 13,452,632 The notes to the financial statements are an integral part of this statement, -29- DESCHUTES COUNTY, OREGON PROPRIETARY FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 The notes to the financial statements are an integral part of this statement. -30- Enterprise Funds Fair & Expo Internal Solid Waste Center RV Park Total Service Funds OPERATING REVENUES Charges for services $ 6,427,893 $ 1,961,856 $ 154,633 $ 8,544,382 $ 26,545,000 Miscellaneous 78,473 1,542 80,015 - Total operating revenues 6,506,366 1,963,398 154,633 8,624,397 26,545,000 OPERATING EXPENSES Personnel 1,637,707 945,311 - 2,583,018 7,520,259 Materials and services 2,891,901 1,492,748 105,922 4,490,571 22,655,086 Landfill closurelpostclosure care costs 419,762 - - 419,762 - Depreciation 2,370,166 750,741 129,121 3,250,028 80,830 Total operating expenses 7,319,536 3,188,800 235,043 10,743,379 30,256,175 Operating income (loss) (813,170) (1,225,402) (80,410) (2,118,982) (3,711,175) NONOPERATING REVENUES (EXPENSES) Grants 2,880 83,426 - 86,306 156,823 Property taxes - 2,334,005 - 2,334,005 - Investment earnings 51,825 8,234 75 60,134 130,503 Bond issuance costs (12,334) (132,189) (3,177) (147,700) - Interest expense (412,829) (555,586) (99,783) (1,068,198) Loss on sale of capital assets (57,213) (57,213) - Total nonoperating revenues (expenses) (427,671) 1,737,890 (102,885) 1,207,334 287,326 Income (loss) before contributions and transfers (1,240,841) 512,488 (183,295) (911,648) (3,423,849) Interfund contribution of assets - - - - Transfers in 483,544 250,000 733,544 573,900 Transfers out (285,773) - - (285,773) (50,400) Change in net assets (1,526,614) 996,032 66,705 (463,877) (2,900,349) Total net assets - beginning 15,483,686 9,509,079 579,822 25,572,587 18,352,981 Total net assets - ending $ 13,957,072 $ 10,505,111 $ 646,527 $ 25,108,710 $ 13,452,632 The notes to the financial statements are an integral part of this statement. -30- DESCHUTES COUNTY, OREGON PROPRIETARY FUNDS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2012 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes - Enterprise Funds 2,359,611 Grants Fair & Expo 63,426 Internal 86,306 Solid Waste Center RV Park Total Service Funds CASH FLOWS FROM OPERATING ACTIVITIES (55,000) 356,823 Interfund loan repayments 312,586 Receipts from customers $ 6,488,072 $ 1,835,741 $ 120,713 $ 8,444,526 $ 26,361,289 Payments to employees (1,605,396) (937,904) - (2,543,300) (7,311,220) Payments to suppliers (2,884,025) (1,496,386) (108,632) (4,489,043) (21,126,031) Net cash provided (used) by operating activities 1,998,651 (598,549) 12,081 1,412,183 (2,075,962) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes - 2,359,611 2,359,611 Grants 2,880 63,426 33,334 86,306 - Interfund loan made (55,000) - 145,499 (55,000) 356,823 Interfund loan repayments 312,586 - - 312,586 - Interfund transfers in 882,975 483,544 250,000 733,544 323,500 Interfund transfers out (535,773) - - (535,773) - Net cash provided (used) by noncapital financing activities (275,307) 2,926,581 250,000 2,901,274 680,323 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES $ 28,560 $ 3,834,376 Acquisition and construction of capital assets (1,553,745) - - (1,553,745) (43,848) Sale of capital assets 62,494 - - 62,494 - Proceeds from refunding debt 5,192,943 87,797 - 5,280,740 - Bond issuance costs (88,467) (1,492) - (89,959) 3,250,028 Premium on bonds (18,294) (19,819) - (19) Principal paid on capital debt (5,357,856) (2,021,113) (142,604) (7,521,573) - Interest paid on capital debt (634,948) (630,082) (100,225) (1,365,255) Net cash provided (used) by capital and related (115,810) (36,611) 307,528 1,732,325 financing activities (2,379,579) (2,564,890) (242,629) (5,187,298) (43,848) 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 (loss) to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts payables and other liabilities Net cash provided (used) by operating activities NONCASH INVESTING ACTIVITIES: Change in fair value of investments The notes to the financial statements are an integral part of this statement. -31- 1,505,876 411,155 5o 1,917,081 6,292,467 33,334 9,536 32 42,902 145,499 1,539,210 420,691 82 1,959,983 6,437,966 882,975 183,833 19,334 1,086,142 4,998,479 2,171,133 567,875 9,226 2,748,234 9,613,839 $ 3,054,108 $ 751,708 $ 28,560 $ 3,834,376 $ 14,612,318 $ (813,170) $ (1,225,402) $ (80,410) $ (2,118,982) $ (3,711,175) 2,370,166 750,741 129,121 3,250,028 80,830 (18,294) (19,819) (19) (38,132) (182,315) - 11,741 - 11,741 4,373 459,949 (115,810) (36,611) 307,528 1,732,325 $ 1,998,651 $ (598,549) $ 12,081 $ 1,412,183 $ (2,075,962) $ (1,120) $ (490) $ 3 $ (1,607) $ (4,496) The notes to the financial statements are an integral part of this statement. -31- DESCHUTES COUNTY, OREGON FIDUCIARY FUNDS STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; 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. -32- $ 8,028,764 2,855,839 258,932 11,143, 535 11,042 1,120, 931 10,011,561 11,143, 535 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL. STATEMENTS JUNE 30, 2012 I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reportina Entity 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 nine (9) 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 description of each blended component unit included within the reporting entity. The Deschutes County Board of County Commissioners is the governing body for each component unit and financial accountability for each component unit is the responsibility of the County. Countywide Law Enforcement District (District #1) — The District contracts with Deschutes County for law enforcement services that are provided to all county residents. Rural Law Enforcement District (District #2) — The District contracts with Deschutes County for patrol services in those portions of Deschutes County not serviced by city or special district law enforcement departments. Deschutes County 911 Service District — Operates the County 9-1-1 call center. Deschutes County Extension and 4-H Service District — Furnishes support staff and a program coordinator for Oregon State University Extension Service. Sunriver Service District — Provides police and fire services to Sunriver, Oregon. Black Butte Ranch Service District — Provides police services to Black Butte Ranch, Oregon. Bend Library, Redmond Library and Sunriver Library County Service Districts — 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. The component units, described above, have been included in these financial statements. Component units' individual audited financial statements are issued and are available in the Deschutes County Finance Department. There are other districts within the County that have not been included as component units of the County. The Board of County Commissioners appoints the boards of special road districts and vector districts; however, the County Commission does not exercise any administrative or financial control. These districts are autonomous Oregon municipal corporations and are not considered component units of Deschutes County. B. Government -wide and fund financial statements The government -wide financial statements, consisting of 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 are supported primarily by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. -33- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 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. Fiduciary funds are excluded from the government -wide financial statements. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. C. Measurement focus, basis of accounting and financial statement presentation 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 as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the fiscal year or soon enough thereafter to pay liabilities of the current fiscal year. For this purpose, the County considers revenues to be available if they are collected within 60 days of the end of the fiscal year. Expenditure -driven grants are recorded as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service, compensated absences, certain post - employment benefits, claims and judgments expenditures are recorded at the time such payment is due. Property taxes, transient room taxes, licenses and interest associated with the current fiscal year are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal year. Only the portion of special assessments receivable due within the current fiscal year is considered to be susceptible to accrual as revenue of the current fiscal year. All other revenue items are considered to be measurable and available only when cash is received by the County. Fiduciary funds, which are all agency funds, are reported using the accrual basis of accounting. The accounts of the County are organized on a fund basis. A fund is an independent fiscal and accounting entity with a self -balancing set of accounts recording assets, liabilities, revenues and expenditures. The County also maintains certain additional sub -funds for its own specific management needs. These sub - funds are consolidated into the appropriate fund for financial statement purposes as is required by accounting principles generally accepted in the United States America. -34- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 MAJOR FUNDS Governmental Funds — The County reports the following major governmental funds: General Fund. The financial resources of the general government are accounted for in the General Fund and in sub -funds of the General Fund, except those that are accounted for in another fund. The General Fund's primary revenue sources are property taxes, Federal and State of Oregon payments and fees for services. The major expenditure category is general government services. Sheriff's Office. The payments received pursuant to intergovernmental agreements with the Countywide Law Enforcement District and Rural Law Enforcement District are accounted for in the Deschutes County Sheriff's Fund. Activities of the Sheriff's Office include administration, corrections, patrol, investigations, records, search and rescue activities, and court security. Countywide Law Enforcement District (District #1). All resources, including property taxes, arising from countywide law enforcement activities are accounted for in this fund. The expenditures are limited to the payment made to Deschutes County, pursuant to an intergovernmental agreement, for countywide law enforcement services. Rural Law Enforcement District (District #2). All resources, including property taxes, arising from rural law enforcement activities are accounted for in this fund. The expenditures are limited to the payment made to Deschutes County, pursuant to an intergovernmental agreement for patrol services in those portions of Deschutes County not served by city or special service district law enforcement departments. Road. The financial resources, primarily motor vehicle taxes received from the State of Oregon and Federal Forest Receipts, of the County's Road Department are used for the building, repair and maintenance of the County's roads, bridges, culverts, street lighting and drainage. Deschutes County 911 County Service District. All resources, including property taxes, arising from the 911 activities, the County's emergency call center, are accounted for in this fund. Jail Project (a Capital Project Fund). The pre -construction costs incurred, related to the remodel and eventual expansion of the County's adult jail, are accounted for in this fund. Until such time external resources are available, inter -fund borrowings have provided the resources for this capital project. PERS Reserve. Financial resources, accumulated to partially offset future increases in the funding of the County's defined benefit retirement plans, are accounted for in the PERS Reserve. The annual budget, adopted by the Board of County Commissioners, sets PERS rates to be applied to qualifying salaries of each department in order to repay the pension bonds (Note III.F), make the required contribution to PERS (Note IV.C) and either fund or utilize the PERS Reserve, as needed, to mitigate the impact of significant changes in rates. Enterprise Funds — The County operates three enterprise activities, two of which have been determined to be major. Solid Waste accounts for the operations of the County's sanitary landfill and transfer station sites. Fair & Expo Center accounts for the operations of the County's Fair & Expo Center, including the annual county fair and the collection of taxes to pay the debt service on the general obligation bonds which were issued to finance the construction of the fairgrounds. -35- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL. STATEMENTS JUNE 30, 2012 Additionally, the County reports the following fund types: Internal service funds account for building, administrative, county commissioner, finance, legal, personnel, information technology and insurance services provided to other County departments on a cost reimbursement basis. Agency funds are used for tracking various activities including the accumulation and distribution of property taxes, escrow for contractor retainage and developers, funds prior to adjudication, distribution of the State of Oregon's common school funds, inter -governmental law enforcement activities, justice court; and various other collection and escrow agent activities. 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. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements, except as necessary to show the total cost of a program. 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. General revenues include all taxes and investment earnings. Operating revenues and expenses are reported separately from non-operating items in the Proprietary Funds. Operating revenues and expenses generally result from providing services in connection with a proprietary fund's principal on-going operations. The principal operating revenues of the RV Park, Solid Waste and the Fair & Expo Center are payments received from third parties 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 Fiduciary Funds, all of which are agency funds that account for "pass-through" transactions, the County adopts annual budgets for each of its funds, and sub -funds as determined appropriate, as required by state law. The resolution, authorizing appropriations for each fund, sets the level by which expenditures cannot lawfully exceed appropriations. The levels of control established by the resolution are: personnel services, materials and services, debt service, capital outlay and transfers out. The County's published budget 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 appropriation resolution. Original and supplemental budgets may be modified by the use of appropriation transfers between the levels of control. Such transfers require approval of the Board of County Commissioners. Appropriations lapse at year-end. -36- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 E. Assets, liabilities and net assets or equity 1. Cash and cash equivalents and investments Cash and cash equivalents include amounts held as demand deposits and in the Local Government Investment Pool. The cash balances of substantially all funds, including the agency 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, 2012, based on market prices and include accrued interest. Earnings on the pooled monies are apportioned and credited to each fund 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. Notes receivable in governmental funds include 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 taxing 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 if taxes are paid in full by February 15. Property taxes become a lien on the property on July 1. 3. Inventory, prepaids and deferred charges 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. Deferred charges consist of prepaid pension costs, deferred debt issuance costs and deferred debt refunding costs. 4. 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 those assets with an initial individual cost of $5,000 or more and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost, if constructed. The County reports infrastructure assets on a network and subsystem basis. The amounts spent for the construction or acquisition of infrastructure assets are capitalized and reported in the government -wide financial statements. General infrastructure assets (i.e., those reported by governmental activities) include all such items acquired or constructed in fiscal years ending after June 30, 1980. Historical cost was estimated by backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price -level index to deflate the cost to the acquisition year). The cost of normal repairs, maintenance and remodel that do not add to the value of the asset or materially extend asset lives are not capitalized. Donated capital assets are recorded at their fair value at the date of donation. -37- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Capital assets are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings 30-60 Building improvements 10-15 Land improvements 10-30 Equipment and vehicles 3-20 Infrastructure 20-50 The County has no major capital projects underway as of June 30, 2012. 5. Compensated absences It is Deschutes County's policy to permit employees to accumulate earned but unused vacation, time management (a leave -with -pay program, including sick, vacation, family emergency and compensatory time) and sick leave. 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 any sick leave earned through June 30, 1994, and 2) Employees who are members of the Public Works union receive one-half of any 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 statement of net assets and the government -wide statement of net assets. During FY 2012, $5.3 million was paid in compensated leave from governmental funds — 35% from Sheriff's Office, 14% from Behavioral Health, 7% from Public Health, 10% from General Fund, 8% from Road Department, 7% from Deschutes County 911, 8% from Juvenile Community Justice, 5% from Community Development and the remaining 6% from other special revenue funds. 6. Net other post -employment benefits obligation (Net OPEB Obligation) The net OPEB obligation is recognized as a long-term liability in the proprietary statement of net assets and in the government -wide statement of net assets. The liability reflects the present value of expected future payments. The net other post -employment benefits liability and expenditures in the governmental fund financial statements are limited to amounts that become due and payable as of the end of the fiscal year. 7. Long-term obligations Long-term debt and other long-term obligations are reported as liabilities in the government -wide statement of net assets in the applicable governmental activities and business -type activities columns and in the proprietary funds statement of net assets. Bond premiums and bond discounts are amortized over the life of the bonds using the straight-line method. 8. Fund balance reporting The County implemented GASB 54, Fund Balance beginning in FY 2011 for its governmental funds. reported according to the following classifications: Reporting and Governmental Fund Type Definitions, Under GASB 54, fund balances are required to be Nonspendable fund balance — includes amounts that cannot be spent because they are either not in spendable form, or, for legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held for sale and long-term receivables. -38- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Restricted fund balance — constraints placed on the use of these resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors or other governments; or are imposed by law (through constitutional provisions or enabling legislation). Committed fund balance — amounts that can be used only for specific purposes because of a formal action (resolution or ordinance) by the County's highest level of decision-making authority, the Board of County Commissioners, such formal action is done via a resolution. Assigned fund balance — amounts that are constrained by the County's intent to be used for specific purposes, but that do not meet the criteria to be classified as restricted or committed. Intent is stipulated by the Board of County Commissioners or the department head with budgetary responsibility for such fund. This policy is established by the Financial Policies approved by the Board of County Commissioners August 22, 2011. With the exception of the General Fund, this is the residual fund balance classification for all governmental funds with positive fund balances. Unassigned fund balance — this is the residual classification of the General Fund. Only the General Fund reports a positive unassigned fund balance. A negative balance must be reported in this classification for governmental funds, other than the General Fund, as the result of overspending for specific purposes for which amounts had been restricted, committed or assigned. The County reduces restricted amounts first when expenditures are incurred for purposes for which restricted and unrestricted (committed, assigned or unassigned) amounts are available. The County reduces committed amounts first, followed by assigned amounts then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. Il — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information On an annual basis, County department personnel submit requested budgets for each fund for which they are responsible. Requested budgets, which include estimated revenues and appropriations of the estimated revenues, are submitted to the Budget Officer, who is appointed by the Board of County Commissioners. The Budget Officer then prepares the proposed budget, by fund, department, program, category and line item. The proposed budget includes information on the prior two years, the current year 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 approved budget to the governing body of the County for adoption. 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 to 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, unlawful to overspend a category of appropriation. -39- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 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. B. Excess of expenditures over appropriations For the year ended June 30, 2012, expenditures exceeded appropriations by category, the level of budgetary control, as follows: Original Budget Final Budget Actual Over- expenditure Personnel Sunriver Service District $ 10,970 $ 12,970 $ 13,151 $ (181) Materials and Services General Support Services - BOCC 89,561 99,321 103,424 (4,103) Behavioral Health 3,929,205 5,805,749 5,975,457 (169,708) Law Library 114,314 114,314 114,367 (53) Sunriver Service District - Fire and Emergency Services 324,489 324,489 327,043 (2,554) Total Materials and Services 4,457,569 6,343,873 6,520,291 (176,418) $ 4,468,539 $ 6,356,843 $ 6,533,442 $ (176,599) C. Funds with Negative Fund Balances 1 Negative Net Assets Liabilities exceed assets in one of the County's governmental funds. Jail Remodel (Capital Project Fund) -- Fund Balance ($ 3,989,729). The preliminary costs incurred for the remodel of the County's adult jail have been financed with an interfund loan from the County's Solid Waste Landfill Closure Fund and a loan from the Countywide Law Enforcement District. The County intends to sell real property and use the proceeds to repay the loans and the costs of the jail remodel. Liabilities exceed assets in one of the Internal Service Funds. Insurance Fund — Net Assets ($1,001,180). Due to a 52% increase in accrued claims payable, the total assets in the fund are less than the total liabilities. A transfer from the General Fund or a reserve fund may be necessary in the event that resources in the fund are insufficient to pay claims and operating expenses. Additionally, internal insurances premiums paid by the operating departments will need to be increased. 111. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments Deposits Custodial Credit Risk. Custodial credit risk is the risk that in the event of a bank failure, the County's deposits may not be returned to it. State statutes require that all bank deposits in excess of the FDIC or FSLIC insurance amounts be collateralized through the Oregon State Treasurer's Public Funds Collateralization -40- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Program. This program provides a structure for specified depositories'to participate in a shared liability collateral pool. Securities pledged by individual institutions may range from 10% to 110% of public fund deposits depending on the financial institution's level of capitalization as determined by its federal regulatory authority. The aggregate Oregon public fund collateral pledged at June 30, 2012, was $1,197,530,492 for reported public funds of $1,391,160,063. The custodian, Federal Home Loan Bank of Seattle, is the agent for the depository bank. The securities pledged are designated as subject to the Pledge Agreement between the depository bank, custodian bank and Office of the State Treasurer (OST) and are held for the benefit of OST on behalf of the public depositors. The County's funds were held by financial institutions that participated in the State Treasurer's program and were in compliance with statutory requirements. Investments As of June 30, 2012, the County had the following investments and maturities: Investment Type Federal Agency Coupon Securities Corporate notes Non Negotiable Certificates of Deposit Total Investments Accrued Interest Investments - at fair value plus accrued interest Investment Maturities 18 Months or less 18 to 24 months Total $ 6,850,636 $ 2,001,120 $ 8,851,756 12,302,420 - 12,302,420 8,920,000 240,000 9,160,000 $ 28, 073, 056 $ 2,241,120 30, 314,176 Deschutes County - Statement of Net Assets Fiduciary Funds - Statement of Fiduciary Assets and Liabilities Total Investments, above 28,073,056 State of Oregon - Local Government Investment Pool 72,573,580 281,789 $ 30,595,965 27, 740,126 2,855,839 $ 30,595,965 2,241,120 30, 314,176 72, 573, 580 Total Portfolio $ 100,646,636 $ 2,241,120 $ 102,887,756 Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. As a means of limiting its exposure to fair value losses arising from rising interest rates, the County investment policy requires that a minimum of 80% of the County's investment portfolio, which includes monies held in the State of Oregon Local Government Investment Pool, have maturities of 18 months or less. The investment in the State of Oregon Local Government Investment Pool is included in the amount reported on the Statement of Net Assets as cash and cash equivalents. The remaining 20% of the County's investments must have maturities of 24 months or less. At June 30, 2012, 98% of the investment portfolio will mature in 18 months or less. -41- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation. Oregon Revised Statutes, Chapter 294, authorizes the County to invest in obligations of the United States Treasury and United States Government agencies and instrumentalities, certain bankers' acceptances, repurchase agreements, certain high-grade commercial paper and corporate bonds and obligations of states and municipalities. The County's investment policy has been approved by the County Commission and specifies the County's investment objectives, required diversification, certain limitations and reporting requirements. These requirements limit investments in commercial paper and corporate bonds to 20% of the total portfolio and 5% in any one corporation, subsidiary or affiliate. Commercial paper and corporate bonds must also be in the top two ratings issued by nationally recognized statistical rating organizations (NRSROs). As of June 30, 2012, the County's investments in corporate bonds were rated A+ to AA+ by Standard & Poor's, and Al to AAA by Moody's Investors Service. Custodial Credit Risk. Custodial credit risk is the risk that, in the event of the failure of the counterparty to a transaction, the government will not be able to recover the value of an investment or collateral securities in the possession of an outside party. The County's investment policy provides that broker/dealers and financial institutions meet certain qualifications, which are reviewed annually. Concentration of Credit Risk. Concentration of credit risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer. The County's investment policy provides that the maximum that may be invested in any one issuer, as a percentage of the fund's total investments, is 100% for US Treasury, 75% for US Government agencies with 50% of this amount in any single government sponsored enterprise, 100% in the State of Oregon Investment Pool or the maximum imposed by state statute, 25% in Certificates of Deposit with 30% of this amount in any single qualified financial institution, 25% for Bankers' Acceptances with 30% of this amount in any single qualified financial institution, 20% for Commercial paper and Corporate notes with 5% of this amount in any one corporation, subsidiaries or affiliates, 25% for State and Local Government Securities, 25% for Repurchase Agreements with 10% of this amount in any single qualified financial institution. On June 30, 2012, the County did not hold investments with any one issuer that exceeded these limits. Foreign Currency Risk, The County's investment policy prohibits investments that are not U.S. dollar- denominated; therefore the County is not exposed to this risk. B. Receivables Receivables as of year-end for the major funds and the nonmajor and internal service funds, in the aggregate, including the applicable allowances for uncollectible accounts are as follows: -42- Transient Property Room Total Taxes Notes and Taxes Taxes Receivables Accounts Contracts Assessments Total General Fund $ 1,465,621 $ - $ 1,465,621 $ 326,558 $ 3,882,842 $ $ 5,675,021 Sheriff - 135 - 135 Countywide Law Enforcement 1,038,705 - 1,038,705 180,704 1,219.409 Rural Law Enforcement 517,177 - 517,177 149,109 - 666,286 Road - - 358,478 358,478 Deschutes County 911 429,425 429,425 377,523 806,948 Solid Waste - - 480,757 480,757 Fair & Expo Center 158,297 158,297 45,650 - 203,947 Nonmajor and Internal Servlce 541,769 444,860 986,629 2,187,440 944,298 776,169 4,894,536 Total $ 4,150,994 $ 444,860 $ 4,595,854 $ 4,106,354 $ 4,827,140 $ 776,169 $ 14,305,517 -42- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 The County holds promissory notes as a result of its lending and real estate sale activities. Loans are made to not-for-profit entities and bear interest at rates from zero to 3.9%. Sales of real property are often financed by the County and these interest-bearing notes are amortized over periods ranging from ten to twenty years. Interest rates are fixed at the time of the initial transaction at then prevailing rates. At June 30, 2012, $2,731,842 is due on contracts from sales of real property and $2,090,298 is due from lending activities. Assessments are due from property owners as part of a local improvement district. Each contract calls for semi-annual payments which amortizes the loan over 10 years. Prepayment, without penalty, is allowed. Payment is normally made in full in the event of sale of property or re -financing of the property. The unearned and deferred revenues reported as liabilities on the governmental funds balance sheet are either (a) revenues that are earned but are not available to liquidate liabilities of the current period or (b) amounts that have been received but not yet earned. At the end of the current fiscal year, these two components were as follows: -43- Unavailable Total Unearned Property Contracts for Special Total and Deferred Taxes Loans Sale Assessments Unavailable Unearned Revenues General Fund $ 1,273,630 $ 1,186,180 $ 2,664,600 $ $ 5,124,410 $ 730,983 $ 5,855,393 Countywide LED 901,200 - - 901,200 11,288 912,488 Rural LED 449,623 - 449,623 - 449,623 Deschutes County 911 376,394 - - 376,394 376,394 Nonmajor funds 475,227 60,000 884,296 776,169 2,195,694 179,693 2,375,587 Total Unearned and Deferred Revenues $ 3,476,074 $ 1,246,180 $ 3,548,898 $ 776,169 $ 9,047,321 $ 922,164 $ 9,969,485 -43- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 C. Deferred charges The County's prepaid pension costs, deferred cost of debt issuance and deferred costs of refunded debt are amortized on the straight-line basis over the period benefitted. Governmental Activities Business -Type Activities Total Deferred charges Prepaid Pension Cost Series 2002 $ 3,274,049 $ - $ 3,274,049 Series 2004 4,507,488 - 4,507,488 Total Prepaid Pension Cost 7,781,537 - 7,781,537 Deferred Cost of Issuance Series 2002 Pension Bond. 66,297 - 66,297 Refunding Series 2002 9,241 28,502 37,743 Refunding Series 2003 15,488 - 15,488 Series 2004 Pension Bond 89,455 - 89,455 Refunding Series 2004 14,531 - 14,531 Series 2005 Full Faith & Credit 42,827 34,487 77,314 Refunding Series 2005 61,660 - 61,660 Series 2007 LID 4,250 - 4,250 Series 2007 Full Faith & Credit - 135,733 135,733 Series 2008A Full Faith & Credit 128,071 - 128,071 Series 2009A Full Faith & Credit 55,004 - 55,004 Series 2009 LID 5,562 - 5,562 Series 2010 Full Faith & Credit 45,116 - 45,116 Refunding Series 2012 372,216 89,959 462,175 Total Deferred Cost of Issuance 909,718 288,681 1,198,399 Deferred Cost of Refunded Debt G.O. Bond (Public Safety & Fairgrounds) 118,318 496,322 614,640 G.O. Bond (Bend Library) 74,068 - 74,068 CDD Building (1996 COPs) 39,097 - 39,097 HHS/BJCC (1998 COPs) 111,755 - 111,755 County Buildings (FF&C 2003) 1,154,247 281,751 1,435,998 Total Deferred Cost of Refunded Debt 1,497,485 778,073 2,275,558 Total Deferred Charges $ 10,188,740 $ 1,066,754 $ 11,255,494 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 3012012 D. Capital assets Capital asset activity for the year ended June 30, 2012, was as follows; Beginning Balance Increases Decreases Ending Balance Governmental Activities Capital assets, not being depreciated: Land $ 13,472,431 $ 24,641 $ - $ 13,497,072 Construction in progress 7,114,588 1,236,159 (3,328,111) 5,022,636 Total capital assets, not being depreciated 20,587,019 1,260,800 (3,328,111) 18,519,708 Capital assets being depreciated: Buildings and improvements Land improvements Equipment and vehicles Infrastructure Intangible assets Total capital assets, being depreciated Less accumulated depreciation for: Buildings and improvements Land improvements Equipment and vehicles Infrastructure Intangible assets Total accumulated deprecation Total captial assets, being depreciated, net Governmental activities capital assets, net 74,901,026 4,592,044 30,630,585 86,889,952 2,229,762 199,243,369 (17,722,236) (1,796,289) (19, 301,123) (38,165,869) (1,988,765) (78,974,282) 120,269,087 $ 140,856,106 1,004,281 2,227,024 4,245,715 1,658,826 9,135,846 (1,854,059) (166,507) (2,415,012) (3,385,947) (227,768) (8,049,293) 1,086,553 $ 2,347,353 Business -type activities Capital assets, not being depreciated: Land $ 1,893,902 $ 30,135 Total capital assets, not being depreciated 1,893,902 30,135 Capital asstes, being depreciated: Buildings and improvements Land improvements Equipment and vehicles Intangible assets Total capital assets, being depreciated Less accumulated depreciation for: Buildings and improvements Land improvements Equipment and vehicles Intangible assets Total accumulated depreciation Total capital assets, being depreciated, net Business -type activities capital assets, net 32,450,573 33,695,128 6,216,896 42,229 72,404,826 (5,771,122) (9,287,979) (3,030,481) (4,223) (18,093,805) 54,311,021 $ 56,204,923 -45- 15,000 980,628 45,200 1,040,828 (728,365) (1,799,442) (709,254) (12,966) (3,250,027) (2,209,199) (1,411,252) (1,565,564) (2,976,816) 124,900 1,508,778 1,633,678 (1,343,138) $ (4,671,249) (10,000) (316,225) (326,225) 5,333 201,184 206,517 (119,708) 74,494,055 4,592,044 31,292,045 91,135,667 3,888,588 205,402,399 (19,451,395) (1,962,796) (20,207,357) (41,551,816) (2,216,533) (85,389, 897) 120,012,502 $ 138,532,210 $ 1,924,037 1,924,037 32,450,573 33, 700,128 6,881,299 87,429 73,119,429 (6,499,487) (11,082,088) (3,538,551) (17,189) (21,137,315) 51,982,114 $ (2,179,064) $ (119,708) $ 53,906,151 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General governmental $ 1,293,290 Public safety 2,532,249 County roads 3,926,321 Health and welfare 216,600 Capital assets held by the governement's internal service funds are charged to the various functions based on their usage of the assets 80,830 Total depreciation expense - governmental activities $ 8,049,290 Business -type activities: Solid waste $ 2,370,166 Fair & Expo center 750,741 RV park 129,121 Total depreciation expense - business -type activities $ 3,250,028 Operatinq Leases — County as Lessor of Real Property The County received $1,325,733 in lease rental revenue for the year ended June 30, 2012, and the County expects to receive approximately $4.0 million in lease rental income over the next 5 years under non- cancelable leases which were in effect at June 30, 2012, These leases are cancelable if annual appropriations are not included in the lessee's annual appropriation resolution. The carrying value of real property, leased under non -cancelable operating leases, was $11.9 million as of June 30, 2012, and depreciation expense for FY 2012 was $258,000. E. Interfund Activity Interfund Transfers: Transfers in Interfund transfers are utilized for the following purposes: Certain special revenue funds and the Fair & Expo Center require additional resources transferred from the General Fund for operations; certain debt service funds require transfers from operating funds to meet annual debt service requirements; fees collected at the Solid Waste facility have been designated for road maintenance; and the RV Park requires additional resources from the General Fund and a special revenue fund to meet its debt service requirements. -46- Nonmajor Internal Fair & Expo General Road Governmental Service Funds RV Park Center Total Transfers Out: Governmental Activities General Fund $ - $ $ 7,773,026 $ 573,900 $ 110,000 $ 375,000 $ 8,831,926 Sheriff 200,000 - - - 200,000 Nonmajor governmental 696,296 250,000 1,444,270 140,000 108,544 2,641,110 Solid Waste - 285,773 - - - 285,773 Internal Service Funds 50,400 50,400 Total $ 748,696 $ 535,773 $ 9,417,296 $ 573,900 $ 250,000 $ 483,544 $ 12,009,209 Interfund transfers are utilized for the following purposes: Certain special revenue funds and the Fair & Expo Center require additional resources transferred from the General Fund for operations; certain debt service funds require transfers from operating funds to meet annual debt service requirements; fees collected at the Solid Waste facility have been designated for road maintenance; and the RV Park requires additional resources from the General Fund and a special revenue fund to meet its debt service requirements. -46- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Additionally, due to higher than anticipated property tax collections, one-time transfers were made to reserve funds and internal service funds. Interfund Loans. Costs incurred for the remodel of the County's adult jail and loans made to the Humane Society of Redmond have been financed with interfund loans. At June 30, 2012, $3,990,227 is owed to the County's Solid Waste Landfill Closure Fund, $3,231,852 from Jail Remodel and $758,375 from Redmond Humane Society. Additionally, the Countywide Law Enforcement District loaned $847,049 to the Jail Remodel Fund. The General Fund loaned $31,344 to the Natural Resource Protection Fund. It is anticipated that the loan to the Humane Society of Redmond Fund will be repaid with the proceeds from the repayment of the loans made to the Humane Society and the loans to the Jail Remodel will be repaid with the proceeds from the sale of real property. The loan to the Natural Resource Protection Fund will be repaid with Federal reimbursement grants. F. Long -Term Obligations Operatinq Leases — County as Lessee The County leases buildings and office facilities and equipment under non -cancelable operating leases. The total expended for such leases for the year ended June 30, 2012, was approximately $215,000. The future minimum lease payments for these leases are as follow: Fiscal Year Ending June 30, Amount 2013 $ 189,858 2014 113,550 2015 66,627 2016 37,114 Total $ 407,149 Notes and Bonds The County has issued General Obligation Bonds, Full Faith & Credit Obligations and Limited Tax Bonds, for both governmental and business -type activities, to provide funds for the acquisition and construction of major capital facilities, acquire personal property and fund the pension liability. The County also issued 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. General Obligation, Full Faith & Credit Obligation and Limited Tax bonds are direct obligations and pledge the full faith and credit of the County. These are serial bonds with original terms ranging from 20 years to 30 years with increasing amounts of principal maturing each year. General Obligation, Full Faith & Credit Obligation and Limited Tax bonds currently outstanding are as follows: -47- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 ose General Obligation and Full Faith & Credit Obligation Bonds: Governmental activities Governmental activities - refunding Business -type activities Business -type activities - refunding Limited Tax Improvement Bonds Governmental activities Notes Governmental activities Business -type activities Balance at Interest Rates June 30, 2012 2.00-7.02% $ 27,642,585 2.96-4.4% 30,330,277 4.49-5.47% 10,095,699 3.87% 17,134, 723 $ 85,203,284 4.00-5.95% $ 601,700 0.00-1,25% $ 81,305 4.865.00% 398,639 $ 479,944 Advanced refundings rhe County issued $26,345,000 of full faith and credit refunding bonds (Refunding Series 2012) to provide resources to purchase U.S. Government State and Local Government Series securities that were placed in an irrevocable trust for the purpose of generating resources for all future debt service payments of $25,610,000 of full faith and credit bonds. As a result, the refunded bonds are considered to be defeased and the liability has been removed from the governmental and business activities columns of the statement of net assets. The reacquisition price exceeded the net carrying value of the old debt by $1,435,998. This amount is being amortized over the remaining life of the refunded debt. This advanced refunding was undertaken to reduce the total debt service payments over the next 21 years by $4,666,735 and resulted in an economic gain of $3,638,517. As of June 30, 2012, $25,610,000 of bonds are considered defeased. -48- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Changes in Long -Term Liabilities Changes in long-term obligations for the year ended June 30, 2012, are as follows: Governmental Activities Claims Internal service funds Pension obligation bonds Full Faith & Credit obligations Unamortized prem / (disc) General obligation bonds Unamortized premiums Loans Governmental funds Full Faith & Credit LIDs Net OPEB obligations Governmental funds Internal service funds Compensated absences Governmental funds Internal service funds Business -type activities Full Faith & Credit Obligations Unamortized prem / (disc) General obligation bonds Unamortized premiums Net OPER obligations Compensated absences Landfill closure and postclosure Notes payable -49- Due Within July 1, 2011 Increases Decreases June 30, 2012 One Year $ 3,355,932 $ 17,630,692 $ (16,144,692) $ 4,841,932 $ 3,237,266 11,386,137 - (162,854) 11,223,283 196,897 42,385,831 21,215,277 (22,611,529) 40,989,579 2,246,636 189,192 678,085 (159,575) 707,702 34,458 8,733,265 - (2,973,265) 5,760,000 3,090,000 139,483 (46,494) 92,989 46,494 140,000 (58,695) 81,305 58,804 776,815 - (175,115) 601,700 90,000 6,921,065 2,578,737 (318,776) 9,181,026 - 732,924 173,824 (45,337) 861,411 - 6,781,306 6,109,411 (5,649,471) 7,241,246 6,032,645 813,427 623,594 (543,042) 893,979 596,818 $ 82,355,377 $ 49,009,620 $ (48,888,845) $ 82,476,152 $ 15,630,018 $ 15,719,169 $ 5,129,723 $ (5,623,471) 15,225,421 $ 718,364 85,413 151,017 (38,815) 197,615 10,262 13,885,000 - (1,880,000) 12,005,000 2,035,000 318,154 - (63,631) 254,523 63,631 337,662 44,863 (10,776) 371,749 - 304,882 199,422 (193,216) 311,088 193,867 10,073,558 419,762 - 10,493,320 - 416,742 - (18,102) 398,640 18,237 $ 41,140,580 $ 5,944,787 $ (7,828,011) $ 39,257,356 $ 3,039,361 -49- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Debt Service Requirements Debt service requirements on Limited Tax Improvement Bonds and Bonds and Notes at June 30, 2012, are as follows: Governmental Activities -50- Business -type Activities Bonds & Notes Principal Full Faith & Credit LIDs Bonds & Notes $ 1,181,493 Principal Interest Principal Interest Fiscal Year: 689,623 3,592,066 527,545 4,651,862 2013 $ 20,000 $ 29,681 $ 5,592,337 $ 2,401,337 2014 79,000 28,279 4,976,700 2,211,726 2015 126,000 23,435 2,667,830 2,049,891 2016 175,000 16,970 2,794,899 1,972,787 2017 183,660 7,480 2,642,535 1,885,784 2018-2022 18,040 483 13,384,932 7,747,492 2023-2027 - - 16,629,063 3,982,485 2028-2032 - - 8,053,295 796,054 2033-2037 - - 1,312,575 21,001 Total $ 601,700 $ 106,328 $ 58,054,166 $ 23,068,557 -50- Business -type Activities Bonds & Notes Principal Interest $ 2,771,601 $ 1,181,493 2,942,810 970,461 3,162,954 844,365 3,419,171 689,623 3,592,066 527,545 4,651,862 1,802,306 5,219,468 856,678 1,531,705 174,818 337,425 5,399 $ 27,629,062 $ 7,052,688 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 G. Fund Balance Constraints The constraints on fund balance as listed in aggregate in the Statement of Revenues, Expenditures and Changes in Fund Balance are detailed according to the balance classification and fund. Assigned to: Major Special Revenue Funds General Fund LED Nil LED tt2 Road DC 911 CSD Jail Project PERS Reserve Other Funds Total Fund Balances: 184,263 543,974 728,237 Nonspandable 995,348 547,313 1,542,661 Inventory $ $ $ $ 694,228 $ $ $ $ $ 694,228 Restricted for: 7,269,321 - - - - - - 192,544 7,461,865 Economic development - - 713,265 713,266 Public safely - 7,191,569 4,475,257 - 10,739,607 - - 3,023,770 25,430,203 Social services - - 8,791,605 8,791,605 General government - - - 416,913 416,913 Debt service - 585,901 585,901 Technology improvements 10,082,716 432,520 432,520 Infrastructure and road 6,244,633 (3,989,721) 1,254,912 maintenance - - - 5,422,378 - - - 1,024,107 6,446,485 Parks and natural resources - 482,771 482,771 Education 15 15 Other capital projects 11048,537 1,048,537 Total Restricted 7,191,569 4,475,257 5,422,376 10,739,607 16,519,405 44,348,216 Committed to: Economic stabilization - - 11,394,116 - 11,394,116 Economic development - - Public safety - - Social services 426,890 426,890 General government - - Debt service Fleet repair & replacement Road maintenance Other capital projects 122,361 122,361 Total Committed 11,394,116 549,251 11,943,367 Assigned to: Economic stabilization - - - Economic development 184,263 543,974 728,237 Public safety 995,348 547,313 1,542,661 Social services - 4,441,777 4,441,777 General government 7,269,321 - - - - - - 192,544 7,461,865 Debt service - 752,601 752,601 Technology improvements 586,548 - - - - - - 586,548 Fleet repair& replacement 1,047,236 - 1,047,236 Road maintenance - - - - - - - 177,440 177,440 Other capital projects - 740,173 740,173 Total Assigned 10,082,716 7,395,822 17,478,538 Unassigned 6,244,633 (3,989,721) 1,254,912 Total Fund Balance $ 15,327,349 $ 7,191,569 $ 4,475,257 $ 6,316,606 $ 10,739,607 $ (3,989,721) $ 11,394,116 $ 24,464,478 $ 75,919,261 H. Searnent Information The County maintains three enterprise funds. The RV Park Fund is used to account for the operations of the County's Recreational Vehicle Park, located in Redmond, Oregon. The Solid Waste Fund is used to account for the operations of the County's landfill at Knott Road and 27th Street and four transfer and recycle stations located throughout the County. The accumulation of resources that will be required for the closure and postclosure costs associated with the sanitary landfill are also accounted for in the Solid Waste Fund. The operations of the County's Fair & Expo Center, including the annual county fair, are accounted for in the Fair & Expo Center Fund. Also accounted for in this fund is activity related to servicing the general obligation bond, issued in 1996, to finance the construction of the facility and the reserves for future capital needs. In order to maintain a high degree of fiscal management, the operations and the funded reserves are accounted for in sub -funds of Solid Waste and of the Fair & Expo Center. A budget is adopted for each of these sub -funds. A combining schedule of net assets, schedule of revenues, expenses and changes in net -51- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 assets and schedule of cash flows is prepared for the sub -funds of Solid Waste and of the Fair & Expo Center, IV. OTHER INFORMATION A. Risk Management 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, workers' compensation, medical and dental benefits, unemployment benefits and other risks. All operations of the County, as well as two county service districts (Deschutes County 911 and Extension and 4-H), participate in the County's self-insurance program. Neither Black Butte Ranch nor Sunriver Service District participates 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. The County estimates liability for incurred losses on both reported and unreported claims for general and vehicle/fleet liability, workers' compensation and employee medical coverage. Workers' compensation, general and vehicle/fleet liability estimates are primarily based on individual case estimates for reported claims and through historical data for unreported claims as determined by the County's Risk Management department. Liabilities are based on estimated total cost of settling claims. Liabilities include an amount for claims for that have been incurred but not reported (IBNR). The result of the process to estimate the claims is not an exact amount and accordingly claims are reevaluated periodically to consider the effects of inflation, recent claims settlement trends and other economic and social factors. Payments, from the funds whose activities are covered, are made to the internal service insurance funds, based on the estimated need to pay prior and current claims and to accumulate resources for future losses. The net deficit (liabilities in excess of assets) as of June 30, 2012, of the Insurance Fund (all insurance programs other than medical/dental) is reported at $1,001,180. The net assets of the Health Benefits Trust Fund (medical/dental) at June 30, 2012, are $12,894,515, which is 84% of fiscal year 2012 claims expense. -52- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Changes in the Insurance Funds' claim liabilities are as follows: Claims payable, June 30, 2010 FY 2011 claims expense FY 2011 claims paid Claims payable, June 30, 2011 FY 2012 claims expense FY 2012 claims paid Claims payable, June 30, 2012 Insurance Health Benefits Fund Trust Fund Total $ 1,940,080 $ 1,562,838 $ 3,502,918 1,191, 916 13, 767, 704 14, 959, 620 1,014,702 14,091,904 15,106,606 2,117,294 1,238,638 3,355,932 2,369,890 15, 260, 802 17, 630, 692 1,277,853 14, 866, 839 16,144, 692 $ 3,209,331 $ 1,632,601 $ 4,841,932 B. Contingent liabilities and Commitments The County is contingently liable with respect to lawsuits and other claims incidental to the ordinary course of its operations. Claims covered by the County's self-insurance are reviewed and losses are accrued based on the judgment of County management. According to County management, based on advice of legal counsel with respect to such litigation and claims, ultimate disposition of these matters will not have a material adverse effect on the financial position or results of County operations. As of June 30, 2012, the County had no material commitments outstanding, in the form of contracts for construction projects. C. Participation in public employees retirement system The Oregon Public Employees Retirement System (PERS or "the System"), provides statewide defined benefit and defined contribution plans for eligible employers such as units of state government, political subdivisions, community colleges and school districts. For the County and other eligible employers that have joined the State and Local Government Rate Pool, PERS is a cost-sharing, multiple -employer system. PERS is administered under Oregon Revised Statutes (ORS) Chapter 238, 238A and Internal Revenue Code Section 401(a) by the Public Employees Retirement Board. The Board has the authority under state statutes to amend the Plan's benefits and contribution rates. PERS issues publicly available financial reports that include financial statements and required supplementary information. The reports can be obtained from the Oregon Public Employees Retirement System, PO Box 23700, Tigard, Oregon 97281- 3700 or by calling 1-503-598-7377. The Plans offer retirement and disability benefits, post -employment healthcare benefits, annual cost of living increases and death benefits to Plan members and beneficiaries. Benefits differ depending upon entry date. PERS Tier One and Tier Two plans and the Oregon Public Service Retirement Plan (OPSRP) established for employees hired after August 29, 2003, are established by state statute to provide benefits for state and local governments and their employees. The authority to establish and amend the benefit provisions of the Plan rests with the Oregon Legislature. -53- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL_ STATEMENTS JUNE 30, 2012 The County funding policies and pension expense include all component units with the exception of Black Butte Ranch Service District and Sunriver Service District. These Districts have separate PERS accounts which are not significant in relation to the County. They are included in their separately issued annual reports. The required employee contribution of 6% is paid by the County. Effective January 1, 2004, this 6% contribution was remitted to the Individual Account Program (IAP) for all eligible employees under the ORS 238A Individual Account Program Plan. The County also contributes the remaining amounts necessary to pay benefits when due. For Fiscal Year 2012, the County's annual pension cost of $5,284,017 was equal to the County's required and actual contributions. The County is required by ORS 238.225 to contribute at an actuarially determined rate. The employer rate adopted by the PERS board based on the December 31, 2009 actuarial valuation for the County for FY 2012 was 10.33% for Tier One and Tier Two general service employees. For OPSRP employees, the County remitted contributions based on employee class. OPSRP contribution rates were 6.47% for general services and 9.18% for police and fire employees. These OPSRP rates were adopted based on actuarial information regarding projected costs of the new plan. The actuarial assumptions in the December 31, 2009, valuation included (a) 8.0% investment rate of return, (b) projected salary increases of 3.75% with additional increases for promotion and longevity that vary by age and service, (c) healthcare cost inflation of 8%, grading down by 0.5% per year to 5% in 2013 and (d) certain demographic assumptions. The underlying long-term assumed rate of inflation is 2.75% per year. The actuarial value of PERS assets at fair market value on the valuation date less a reserve equal to a prorate portion of the investment gains (losses) over the four-year period ending on the valuation date. The unfunded actuarial liability as of December 31, 2009, valuation is being amortized on a level percentage of covered payroll on a closed fixed term method through December 31, 2027. Effective July 1, 2013, the County's PERS rates will increase to 15.24% for Tier One and Tier Two employees, to 11.10% for OPSRP general service employees and to 13.83% for OPSRP police and fire employees. These rates are based on the December 31, 2011, valuation. The County issued Limited Tax bonds in 2002 and 2004, the proceeds of which were used to finance a portion of its estimated unfunded actuarial liability (see Note III.0 regarding the balance of the pension asset and Note III.F regarding the outstanding debt). Amortization of the pension asset for the year ended June 30, 2012, was $486,346. D. Post-emolovment benefits Oreaon Public Emglovees Retirement Svstem — Retirement Health Insurance Account (RHIA) Plan Description. As a member of Oregon Public Employees Retirement System (OPERS) the County contributes to the Retirement Health Insurance Account (RHIA) for each of its eligible employees. RHIA is a -54- Annual Percentage Fiscal Year Pension of APC Net Pension Ending Cost (APC) Contributed Obligation 6/30/2010 $ 5,284,017 100% $ - 6/30/2011 $ 5,584,264 100% $ 6/3012012 $ 7,904,884 100% $ - Effective July 1, 2013, the County's PERS rates will increase to 15.24% for Tier One and Tier Two employees, to 11.10% for OPSRP general service employees and to 13.83% for OPSRP police and fire employees. These rates are based on the December 31, 2011, valuation. The County issued Limited Tax bonds in 2002 and 2004, the proceeds of which were used to finance a portion of its estimated unfunded actuarial liability (see Note III.0 regarding the balance of the pension asset and Note III.F regarding the outstanding debt). Amortization of the pension asset for the year ended June 30, 2012, was $486,346. D. Post-emolovment benefits Oreaon Public Emglovees Retirement Svstem — Retirement Health Insurance Account (RHIA) Plan Description. As a member of Oregon Public Employees Retirement System (OPERS) the County contributes to the Retirement Health Insurance Account (RHIA) for each of its eligible employees. RHIA is a -54- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 cost-sharing multiple -employer defined benefit other postemployment benefit plan administered by OPERS. RHIA pays a monthly contribution (currently $60 per month) toward the cost of Medicare companion health insurance premiums of eligible retirees. Oregon Revised Statute (QRS) 238.420 established this trust fund. Authority to establish and amend the benefit provisions of RHIA reside with the Oregon Legislature. The Plan is closed to new entrants after January 1, 2004. OPERS issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to Oregon Public Employees Retirement System, PO Box 23700, Tigard, OR 97281-3700. Funding Policy. Because RHIA was created by enabling legislation (ORS 238.420), contribution requirements of the plan members and the participating employers were established and may be amended only by the Oregon Legislature. ORS require that an amount equal to $60 or the total monthly cost of Medicare companion health insurance premiums coverage, whichever is less, shall be paid from the Retirement Health Insurance Account established by the employer, and any monthly cost in excess of $60 shall be paid by the eligible retired member in the manner provided in ORS 238.410. To be eligible to receive this monthly payment toward the premium cost the member must: (1) have eight years or more of qualifying service in PERS at the time of retirement or receive a disability allowance as if the member had eight years or more of creditable service in PERS, (2) receive both Medicare Parts A and B coverage, and (3) enroll in a PERS-sponsored health plan. A surviving spouse or dependent of a deceased PERS retiree who was eligible to receive the subsidy is eligible to receive the subsidy if he or she (1) is receiving a retirement benefit or allowance from PERS or (2) was insured at the time the member died and the member retired before May 1, 1991. Participating public employers are contractually required to contribute to RHIA at a rate assessed each year by OPERS, 0.29% of annual covered payroll for Tier 1/Tier 2 employees, 0.19% for OPSRP employees. The OPERS Board of Trustees sets the employer contribution rate based on the annual required contribution of the employers (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) of the plan over a period not to exceed thirty years. The County's contributions to RHIA which equaled the required contributions each year were included with the payments for the retirement plan described in IV.0 above and were approximately $324,666, $195,293, and $251,085, respectively, for the years ended June 30, 2012, 2011 and 2010. Deschutes County Retiree Health Plan Plan Description. The Deschutes County Retiree Health Plan is a single employer defined benefit postemployment healthcare plan that provides medical benefits to eligible retired employees of Deschutes County, Deschutes County Extension and 4-H Service District and Deschutes County 911 Service District and their beneficiaries. The plan has two components: the Self -Pay Health Plan which is required by Oregon Revised Statutes 243.303 to provide retirees with group health and dental insurance from the date of retirement to age 65 at the same rate provided to current employees and the Subsidized Health Plan under which the County pays all or part of the health care costs for eligible retirees under several collective bargaining agreements. The criteria to determine whether an employee is eligible include: years of service, employee age, disability due to line of duty and whether the employee has vested in the respective retirement plan. Funding Policy. The County funds the benefits on a pay-as-you-go basis. Since the total annual contribution in the current year was less than the Annual Required Contribution, a liability is presented on the County's Statement of Net Assets. -55- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Annual OPEB Cost and Net OPEB Obligation. The County's annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the County's annual OPEB cost for the year, the amount actually contributed to the Plan, and changes in the County's net OPEB obligation to Deschutes County Retiree Health Pian: Annual required contribution Interest on net OPEB obligation Adjustment to the ARC for net OPEB obligation Annual OPEB cost Estimated contributions Increase (decrease) in net OPEB obligation Net OPEB obligatoin - beginning of year Net OPEB obligation - end of year Fiscal Year Ending June 30, 2012 June 30, 2011 $ 3,208,045 $ 3,161,714 239,750 165,528 (407,728) (281,503) 3,040,067 3,045,739 (617,532) (571,679) 2,422,535 2,474,060 7,991,651 5,517,591 $ 10,414,186 $ 7,991,651 The County's annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net OPEB obligation for 2012 was as follows: Funded Status and Funding Progress. As of June 30, 2011, the most recent actuarial valuation date, the Plan was considered unfunded. The actuarial accrued liability for benefits was $28,290,503, and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $28,290,503. Of these amounts, $12,664,813 related to the Subsidized Health Plan and $15,625,690 related to the Self - Pay Health Plan. The covered payroll (annual payroll of active employees covered by the Plan) was $53,294,382, and the ratio of the UAAL to the covered payroll was 53.08%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of -56- Percentage Fiscal Year Annual of Annual OPEB Net OPEB Ending OPEB Cost Contributions Cost Contributed Obligation 6/30/2010 $ 3,374,027 $ 528,737 15.67% $ 5,517,591 6/30/2011 $ 3,045,739 $ 571,679 18.77% $ 7,991,651 6/30/2012 $ 3,040,067 $ 617,532 20.31% $ 10,414,186 Funded Status and Funding Progress. As of June 30, 2011, the most recent actuarial valuation date, the Plan was considered unfunded. The actuarial accrued liability for benefits was $28,290,503, and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $28,290,503. Of these amounts, $12,664,813 related to the Subsidized Health Plan and $15,625,690 related to the Self - Pay Health Plan. The covered payroll (annual payroll of active employees covered by the Plan) was $53,294,382, and the ratio of the UAAL to the covered payroll was 53.08%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of -56- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 funding progress, presented as required supplementary information include below, presents trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for -benefits. Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. Assumptions used in calculating the actuarial liabilities associated with the Deschutes County Retiree Health Plan include a 3% investment return; an insurance premium annual trend rate of 7.5% for the 2011 fiscal year, reducing to 5% over a 5 year period; a retiree health claims annual trend rate of 8.5% for the 2011 fiscal year, reducing to 5.5% over a 6 year period; and retirement rates used by Oregon PERS adjusted for County trends. The Entry Age Normal (EAN) Actuarial Cost Method is used to determine the Normal Cost and Actuarial Accrued Liability. Under this method, the actuarial present value of the projected benefits of each active employee included in the valuation is allocated on a level dollar basis over the service of the active employee between assumed Entry Age (date of hire) and assumed Exit Age(s). The portion of this actuarial present value allocated to the valuation year is called the normal cost for that active employee. The sum of these individual normal costs is the Plan's Normal Cost for the valuation year. The portion of the actuarial present value of all projected benefits (including benefits for non-active participants) that is not provided for at the valuation date by the actuarial present value of future normal costs is called the Actuarial Accrued Liability. Under this method, the actuarial gains (losses), as they occur, reduce (increase) the Unfunded Actuarial Accrued Liability. The Deschutes County Retiree Health Plan is deemed "unfunded" in accordance with the relevant GASB statements. The table below presents a schedule of funding progress for the most recent actuarial valuations for the County's postretirement health plans. 7/1/2008 $ - $ 27,371,450 $ 27,371,450 0.00% $ 46,966,544 58.28% 6/30/2011 $ - $ 28,290,503 $ _28,209,503 0.00% $ 53,294,382 53.08% E. Landfill closure and postclosure care costs State and Federal laws and regulations require that the County placfinal cover on its landfill sites and perform certain maintenance and monitoring functions at the sites for a minimum of 30 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. At June 30, 2012, the estimated liability for landfill closure and postclosure care costs is $10.5 million. This is based on -57- Actuarial Accrued Unfunded UAAL as a Actuarial Liability (Overfunded) Percentage Actuarial Value of (AAL) AAL Funded Covered of Covered Valuation Assets Entry Age (UAAL) Ration Payroll Payroll Date (a) (b) (b -a) (alb) (c) (b -a/c) 7/1/2008 $ - $ 27,371,450 $ 27,371,450 0.00% $ 46,966,544 58.28% 6/30/2011 $ - $ 28,290,503 $ _28,209,503 0.00% $ 53,294,382 53.08% E. Landfill closure and postclosure care costs State and Federal laws and regulations require that the County placfinal cover on its landfill sites and perform certain maintenance and monitoring functions at the sites for a minimum of 30 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. At June 30, 2012, the estimated liability for landfill closure and postclosure care costs is $10.5 million. This is based on -57- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 engineering estimates of 57.6% usage at Knott Landfill (7,200,000 cubic yards used of 12,500,000 cubic yards available) and full usage at other smaller sites. It is estimated that an additional $10 million will be recognized as closure and postclosure care costs between July 1, 2012, 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, $20,398,340 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, 2012. However, the actual cost of closure and postclosure care may be higher or lower due to inflation, changes in technology or changes in regulations. For the past several years, the County has designated resources for future closure and postclosure care and it anticipates continuing to do so.. 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. F. Fund Structure The County maintains certain additional sub -funds for its own specific management needs. These sub -funds are consolidated into the appropriate fund for financial reporting purposes as required by generally accepted accounting principles. Maior Funds — Governmental 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 the State of Oregon and Federal government. Expenditures are primarily for general government activities including assessment, taxation, district attorney, and county clerk. Sub -funds of the General Fund: Economic Development — loan repayment and interest revenues for loans and grants to business and not-for-profit entities. Court Technology Reserve — available resources for upgrades to Video Arraignment equipment. Assessment & Taxation Reserve — available resources for the upgrade or replacement of the assessment and taxation system for the County's property tax activities. Justice Court — fines and fees used for operating a justice court. Bethlehem Inn — available resources expended to purchase and upgrade of a facility for the homeless. Humane Society of Redmond — loan from the County's Solid Waste enterprise fund to provide resources for loans to the Humane Society of Redmond. Project Development — proceeds from sale of County lands and lease payments for acquisition of real property for use by the County. General County Projects — property taxes and inter -fund and third -party rents for general County capital projects and transfers to debt service funds. -58- DESCHUTES COUNTY, OREGON -NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 General Capital Reserve — available resources reserved for building remodel and future major maintenance of County buildings. Property Management Operations — rents for assistance with industrial development and management of County's real property. Community Justice -Juvenile — state grants and fees for response to juvenile delinquency programs within the County. Code Abatement — available resources for enforcement of County solid waste and sanitation codes. Vehicle Maintenance and Replacement — transfers from County funds and departments for vehicle replacement and repair. Sheriff's Office — revenues pursuant to intergovernmental agreements with Countywide and Rural Law Enforcement Districts used for public safety, including the operation of the correctional facility. Countywide Law Enforcement District (District #1) — property taxes, charges for services, Federal and State grants for public safety, countywide, including the operation of the correctional facility. Sub -fund of Countywide Law Enforcement District: Countywide Law Enforcement District — Capital Reserve — available resources reserved for major capital purchases. Rural Law Enforcement District (District #2) — property taxes, charges for services, Federal and State grants for public safety in rural areas. Sub -fund of Rural Law Enforcement District: Rural Law Enforcement District — Capital Reserve — available resources reserved for major capital purchases. Road — State gas tax apportionment and Federal forest receipts for public roads and highways. Sub -funds of Road: Road Building and Equipment — transfers from Road Fund for future capital asset purchases. Road Improvement Reserve — fees for future infrastructure requirements. Deschutes County 911 County Service District — property taxes, charges for services and grants for operations of countywide emergency call center. Sub -fund of Deschutes County 911 County Service District: Deschutes County 911 County Service District Equipment Reserve — transfer from operating fund for future capital asset requirements. Jail Remodel — interfund loan for the planning of the remodel of the County's correctional facility. -59- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 PERS Reserve — previous years' charges to County's operating funds and departments to establish a reserve for increases in the PERS rate. During FY 2012, resources were used for PERS payments Major Funds — Proprietary — Enterprise Solid Waste — fees and charges for services for the operation, maintenance and closure of the County's sanitary landfill and transfer and recycle stations. Fair & Expo Center — fees, inter -fund transfers and property taxes for the operation of a fair and expo center, annual county fair and payments for debt service. Nonmaior Governmental Funds Special Revenue Funds Grant Projects — grants for local programs as designated by the grantor. La Pine Industrial — proceeds from land sales and lease payments for industrial development in the La Pine Industrial Park, Park Acquisition and Development — apportionment from the State of Oregon from recreational vehicle fees. Park Development Fees — fees paid by developers in lieu of land donation for park development. County School — local taxes and Federal forest receipts for education. Special Transportation — State grants 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 grants promoting economic development. Welcome Center — lodging taxes for recreation advertising. Foreclosed Land Sales — land sale proceeds for supervision and maintenance of properties acquired through tax foreclosure. Liquor Enforcement — allocation of State funds for enforcement of liquor laws. Victims' Assistance — grants for providing assistance to crime victims. Law Library — fines and fees for maintenance of the law library. County Clerk Records — fees for upgrading storage and retrieval systems. Children & Families Commission — Federal and State grants for family and children programs. .e DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Sheriff's Asset Forfeiture — proceeds from sale of assets forfeited in State and Federal Court for law enforcement programs. Court Facilities —fines and fees to provide security in the court building. Deschutes County Communication System -- contract payments for radio system for public safety organizations of Deschutes County, Public Health — fees for services, State grants and General Fund transfer for community wide health care. Healthy Start — fees for services and State grants for comprehensive prenatal care for low-income women and their infants. Public Health Reserve — transfer from Public Health, made in FY 2007, and interest on investments for reserve to enable sustained response to significant public health events. Accountable Behavioral Health Alliance (ABHA) — State grant for mental health services. Behavioral Health — fees for services, Federal and State grants for mental health services and counseling. Acute Care Services - State grant funds for acute care services to the mentally ill. OHP — Chemical Dependency — Oregon Health Plan and chemical dependency fees for drug abuse treatment. Community Development — fees and charges for services for planning, building safety, education and public services. CDD -Groundwater Partnership — transfers for maintenance of water quality and open space and fees from developers for the protection of groundwater, including rebates for replacement of septic systems. Newberry Neighborhood — proceeds from land sales and grants for maintenance of water quality and open space. GIS (Geographic Information Systems) Dedicated — recording fees and sales for map data system. Natural Resource Protection — grants for the control of noxious weeds and promotion of healthy forests. Federal Forest Title 111 — federal monies for grants related to National Forest activities in Deschutes County. Surveyor — fees for survey measurements, plat reviews and document filing. Public Land Corner Preservation — fees for maintaining permanent monuments of survey corner positions. -61- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Countywide Transportation SDC Improvement -- fees from developers and builders for upgrades and expansion of county road infrastructure. Dog Control — licenses, fees and donations for animal control. Adult Parole and Probation — charges for services and State Department of Corrections grant for operation of County justice program. Deschutes County Extension and 4-H Service District — property taxes for Oregon State University's Extension Service programs. Sub -fund of Deschutes County Extension and 4-H Service District: Deschutes County Extension and 4-H Service District Reserve Fund — transfer from operations for future capital asset requirements. Black Butte Ranch 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. Sub -fund of Sunriver Service District: Sunriver Service District Reserve — funds transferred from Sunriver Service District for future capital asset requirements. Debt Service Funds Local Improvement District, Series 2005 — collection of special assessment liens for the debt service on special assessment bonds. Final debt service payment made in FY 2012 and fund is inactive as of June 30, 2012 Local Improvement District, Series 2007 — collection of special assessment liens for the debt service on special assessment bonds. Local Improvement District, Series 2009 — collection of special assessment liens for the debt service on special assessment bonds. CDD Building Full Faith & Credit, Refunding Series 2004 — funds transferred from Community Development for debt service on bonds issued to build Community Development building. Full Faith and Credit Refunding Series 2012, formerly known as Full Faith and Credit Series, 2003 — resources transferred from departments for debt service on bonds issued for building, remodel and acquisition of office buildings, communication system. Full Faith and Credit, 2005 — funds transferred from department for debt service on bonds issued to finance ADA compliance projects. Full Faith and Credit, 2008 — long-term operating leases for debt service on bonds issued for new office building. -62- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Full Faith and Credit, 2009 — transfers from the General Fund and the Sheriff's Office for debt service on bonds which were issued to purchase real property to be used for future expansion of the public safety campus. HHS/BJCC Full Faith and Credit Refunding Series 2005 — inter -fund transfers for debt service on bonds issued for new construction and building remodel of facilities for use by Public and Behavioral Health Departments. Full Faith and Credit, 2010 — lease payments and remaining resources from capital project fund for debt service on bonds issued to build a secure treatment facility. Public Safety 1998/2002 General Obligation — property taxes for debt service on bonds issued to build public safety complex. PERS Series 2002 and 2004 Debt Service — transfer from operating funds for debt service on bonds issued to fund pension liability. Bend Library County Service District General Obligation — property taxes for debt service on bonds issued to build a public library in Bend. Redmond Library County Service District General Obligation — property taxes for debt service on bonds issued to remodel_ a building for use as a public library in Redmond. Final debt service payment was made June 1, 2012. The district was dissolved and this fund was inactivated as of June 1, 2012. Sunriver Library County Service District General Obligation — property taxes for debt service on bonds issued to build a public library in Sunriver. Capita! Projects Funds Local Improvement District — collections on unbonded liens to improve roads and streets for benefited properties. Jamison Acquisition & Remodel — bond proceeds to purchase real property and its remodel. North County Services Building — resources from the General County Projects fund to acquire a building for potential use as a facility for use by various County departments. Campus Improvement — transfer from other capital projects funds for campus improvements. Sisters Health Clinic — grants and transfers used to build a facility to provide health services in the Sisters area. Nonmaior Proprietary Funds — Enterprise Fund RV Park — charges for space rentals and transfers for the operation and maintenance of the County's recreational vehicle park and debt service. -63- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 Nonmaior Proarietary Funds — Internal Service Funds Building Services — interfund charges for custodial, repairs and maintenance for County facilities. Administrative Services — interfund charges for services provided by County administration. Board of County Commissioners — interfund charges for services provided by the County's commissioners. Finance — interfund charges for services provided by Finance Department. Legal — interfund charges for services provided by Legal Department. Personnel — interfund charges for services provided by Personnel Department. Information Technology — interfund charges for services provided by IT Department. Information Technology Reserve -- interfund charges for future technology improvements. Insurance — interfund charges for general liability, property, vehicle, workers' compensation and unemployment insurance. Health Benefits Trust — interfund charges for medical/dental health insurance. REQUIRED SUPPLEMENTARY INFORMATION This page intentionally left blank. DESCHUTES COUNTY, OREGON GENERAL FUND (OPERATIONS) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 District Attorney Personnel services 3,977,064 Budgeted Amounts 3,843,269 133,795 Materials and services 866,432 866,432 809,912 Variance with Capital outlay Original Final Actual Amounts Final Budget REVENUES 4,868,496 4,868,496 4,653,181 215,315 Local -67- Taxes - property $ 20,124,767 $ 20,124,767 $ 21,598,086 $ 1,473,319 Licenses and permits 26,775 26,775 29,250 2,475 Fines, forfeitures and penalties 450,260 450,260 450,665 405 Investment earnings 64,000 64,000 76,144 12,144 Rents 37,908 37,908 37,908 - Charges for services 1,595,572 1,595,572 1,574,604 (20,968) Intergovernmental State 2,383,739 2,383,739 2,471,190 87,451 Federal 626,982 626,982 631,250 4,268 Total revenues 25,310,003 25,310,003 26,869,097 1,559,094 EXPENDITURES General government Assessor Personnel services 2,629,318 2,629,318 2,545,119 84,199 Materials and services 775,882 767,632 743,480 24,152 Capital outlay 100 8,350 8,123 227 Total Assessor 3,405,300 3,405,300 3,296,722 108,578 Clerk! Elections Personnel services 717,975 717,975 641,351 76,624 Materials and services 705,890 705,890 501,084 204,806 Capital outlay 100 100 - 100 Total Clerk / Elections 1,423,965 1,423,965 1,142,435 281,530 Board of Property Tax Appeals Personnel services 41,387 41,387 40,199 1,188 Materials and services 30,915 30,915 22,469 8,446 Capital outlay 100 100 - 100 Total Board of Prop Tax Appeals 72,402 72,402 62,668 9,734 District Attorney Personnel services 3,977,064 3,977,064 3,843,269 133,795 Materials and services 866,432 866,432 809,912 56,520 Capital outlay 25,000 25,000 - 25,000 Total District Attorney 4,868,496 4,868,496 4,653,181 215,315 Tax -67- Personnel services 463,034 463,034 447,107 15,927 Materials and services 347,614 347,614 321,362 26,252 Capital outlay 3,000 3,000 - 3,000 Total Tax 813,648 813,648 768,469 45,179 Veteran's services Personnel services 186,444 186,444 178,588 7,856 Materials and services 75,571 80,871 77,089 3,782 Capital outlay 100 100 - 100 Total Veteran's services 262,115 267,415 255,677 11,738 Continued -67- DESCHUTES COUNTY, OREGON GENERAL FUND (OPERATIONS) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 Expenditures (Continued) Property management Personnel services Materials and services Capital outlay Total Property management Grant projects Personnel services Materials and services Capital outlay Total Grant projects Non -Departmental Personnel services Materials and services Capital outlay Total Non -Departmental Total general government Operating contingency Total expenditures Excess of revenues over expenditures Other financing sources (uses) Appropriation transfers out Transfers in Transfer out: District Attorney Property Management Non -Departmental Total other financing sources (uses) Net change in fund balance Fund balance - beginning Fund balance - ending Budgeted Amounts Variance with Original Final Actual Amounts Final Budget 201,695 206,245 205,819 426 52,269 52,269 49,109 3,160 100 100 - 100 254,064 258,614 254,928 3,686 111,448 111,448 111,282 166 7,167 7,267 7,198 69 100 - - - 118,715 118,715 118,480 235 5,499 5,499 5,498 1 1,561,363 1,561,363 1,408,574 152,789 100 250,100 151,158 98,942 1,566,962 1,816,962 1,565,230 251,732 12,785,667 13,045,517 12,117,790 929,927 6,976,722 5,165,880 - 5,165,880 19,762,389 18,211,397 12,117,790 6,093,607 5,547,614 7,098,606 14,751,307 7,652,701 - (503,092) - (503,092) 97,496 97,496 97,496 - (10,800) (10,800) (10,800) - (3,600) (3,600) (3,600) - (12,930,710) (13,978,610) (13,978,610) - (12,847,614) (14,398,606) (13,895,514) _ (503,092) (7,300,000) (7,300,000) 855,793 8,155,793 7,300,000 7,300,000 8,393,148 1,093,148 $ - $ - $ 9,248,941 $ 9,248,941 DESCHUTES COUNTY, OREGON ECONOMIC DEVELOPMENT (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Loan repayments Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Appropriation transfer Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 1,500 $ 1,500 $ 1,295 $ (205) 26,667 26,667 26,667 - 28,167 28,167 27,962 (205) 300,000 300,000 137,000 163,000 (271,833) (271,833) (109,038 162,795 96,833 96,833 96,833 - 96,833 96,833 96,833 - (175,000) (175,000) (12,205) 162,795 175,000 175,000 196,468 21,468 $ - $ - $ 184,263 $ 184,263 DESCHUTES COUNTY, OREGON COURT TECHNOLOGY RESERVE (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 100 $ 100 $ 244 $ 144 Total revenues 100 100 244 144 EXPENDITURES Materials and services 32,000 32,000 6,362 25,638 Total expenditures 32,000 32,000 6,362 25,638 Excess (deficiency) of revenues over expenditures (31,900) (31,900) (6,118) 25,782 Other financing sources (uses) Transfers in 32,000 32,000 32,000 - Total other financing sources (uses) 32,000 32,000 32,000 - Net change in fund balance 100 100 25,882 25,782 Fund balance -Beginning of year 24,607 24,607 25,145 538 Fund balance - End of year $ 24,707 $ 24,707 $ 51,027 $ 26,320 -70- DESCHUTES COUNTY, OREGON ASSESSMENT & TAXATION RESERVE (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Other financing sources (uses) Transfers in 100,000 100,000 100,000 - Variance with 100,000 Original Budget Final Budget Actual Final Budget REVENUES 103,080 102,080 Fund balance - Beginning of year 292,000 292,000 Local Fund balance - End of year $ 293,000 $ 293,000 535,521 $ 242,521 Investment earnings $ 1,000 $ 1,000 $ 3,080 $ 2,080 Total revenues 1,000 1,000 3,080 2,080 EXPENDITURES Capital outlay 100,000 100,000 - 100,000 Total expenditures 100,000 100,000 - 100,000 Excess (deficiency) of revenues over expenditures (99,000) (99,000) 3,080 102,080 Other financing sources (uses) Transfers in 100,000 100,000 100,000 - Total other financing sources (uses) 100,000 100,000 100,000 - Net change in fund balance 1,000 1,000 103,080 102,080 Fund balance - Beginning of year 292,000 292,000 432,441 140,441 Fund balance - End of year $ 293,000 $ 293,000 535,521 $ 242,521 -71- DESCHUTES COUNTY, OREGON JUSTICE COURT (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -72- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 1,200 $ 1,200 $ 911 $ (289) Intergovernmental State 800 800 577 (223) Total revenues 2,000 2,000 1,488 (512) EXPENDITURES Personnel services 418,370 418,370 399,352 19,018 Materials and services 166,657 166,657 136,228 30,429 Total 585,027 585,027 535,580 49,447 Operating contingency 53,925 53,925 - 53,925 Total expenditures 638,952 638,952 535,580 103,372 Excess (deficiency) of revenues over expenditures (636,952) (636,952) (534,092) 102,860 Other financing sources (uses) Transfers in 499,952 499,952 499,952 - Total other financing sources (uses) 499,952 499,952 499,952 - Net change in fund balance (137,000) (137,000) (34,140) 102,860 Fund balance - Beginning of year 137,000 137,000 139,100 2,100 Fund balance - End of year $ - $ - $ 104,960 $ 104,960 -72- DESCHUTES COUNTY, OREGON BETHLEHEM INN (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -73- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Rents $ 24,408 $ 24,408 $ 24,408 $ - Contributions and donations 2,786,827 2,786,827 - (2,786,827) Total revenues 2,811,235 2,811,235 24,408 (2,786,827) EXPENDITURES Debt Service 100,000 100,000 18,000 82,000 Total expenditures 100,000 100,000 18,000 82,000 Excess (deficiency) of revenues over expenditures 2,711,235 2,711,235 6,408 (2,704,827) Net change in fund balance 2,711,235 2,711,235 6,408 (2,704,827) Fund balance - Beginning of year (2,711,235) (2,711,235) (2,716,581) (5,346) Fund balance - End of year $ - $ - $ (2,710,173) $ (2,710,173) -73- DESCHUTES COUNTY, OREGON HUMANE SOCIETY OF REDMOND (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ 8,534 $ 8,534 Loan repayment 800,000 800,000 54,051 (745,949) Total revenues 800,000 800,000 62,585 (737,415) EXPENDITURES Materials and services Debt Service Total expenditures Excess (deficiency) of revenues over ependitures Other financing sources (uses) Inter -fund loan Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 100,000 100,000 55,000 45,000 800,000 800,000 - 800,000 900,000 900,000 55,000 845,000 (100,000) (100,000) 7,585 107,585 100,000 100,000 100,000 100,000 -74- - (100,000) - (100,000) 7,585 7,585 (729,532) (729,532) $ (721,947) $ (721,947) DESCHUTES COUNTY, OREGON PROJECT DEVELOPMENT FUND (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 Excess (deficiency) of revenues over expenditures 810,800 (810,800) 231,090 1,041,890 Other financing sources (uses) Transfers in Budgeted Amounts 500,000 500,000 - Transfer out (1,036,302) Actual Variance with 313,581 Original Final Amounts Final Budget REVENUES Net change in fund balance (1,347,102) (1,347,102) 8,369 Local Fund balance - Beginning of year 3,375,000 3,375,000 2,989,491 Fines, forfeitures, and penalties $ - $ - $ 224 $ 224 Investment earnings 190,000 190,000 190,515 515 Charges for services - - - - Loan repayments 50,000 50,000 57,660 7,660 Other - - 15,250 15,250 Total revenues 240,000 240,000 263,649 23,649 EXPENDITURES Materials and services 50,800 50,800 32,559 18,241 Capital outlay 1,000,000 1,000,000 - 1,000,000 Total expenditures 1,050,800 1,050,800 32,559 1,018,241 Excess (deficiency) of revenues over expenditures 810,800 (810,800) 231,090 1,041,890 Other financing sources (uses) Transfers in 500,000 500,000 500,000 - Transfer out (1,036,302) (1,036,302) (722,721) 313,581 Total other financing sources (uses) (536,302) (536,302) (222,721) 313,581 Net change in fund balance (1,347,102) (1,347,102) 8,369 1,355,471 Fund balance - Beginning of year 3,375,000 3,375,000 2,989,491 (385,509) Fund balance - End of year $ 2,027,898 $ 2,027,898 $ 2,997,860 $ 969,962 -75- DESCHUTES COUNTY, OREGON GENERAL COUNTY PROJECTS (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Excess (deficiency) of revenues over expenditures (2,429,161) (2,679,161) 587,221 3,266,382 Other financing sources (uses) Variance with - Original Budget Final Budget Actual Final Budget REVENUES 953,279 - Transfers out (1,134,118) (1,134,118) Local Total other financing sources (uses) (430,839) (180,839) (180,839) - Taxes - Property $ 624,672 $ 624,672 $ 674,853 $ 50,181 Investment earnings 15,000 15,000 7,453 (7,547) Rent 457,347 457,347 457,347 - Donations - - 27,827 27,827 Intergovernmental Federal - - 20,072 20,072 Total revenues 1,097,019 1,097,019 1,187,552 90,533 EXPENDITURES Personnel - - - - Materials and services 432,973 608,973 590,961 18,012 Capital outlay 60,000 60,000 9,370 50,630 Total 492,973 668,973 600,331 68,642 Operating contingency 3,033,207 3,107,207 - 3,107,207 Total expenditures 3,526,180 3,776,180 600,331 3,175,849 Excess (deficiency) of revenues over expenditures (2,429,161) (2,679,161) 587,221 3,266,382 Other financing sources (uses) Appropriation transfer - - - - Transfers in 703,279 953,279 953,279 - Transfers out (1,134,118) (1,134,118) (1,134,118) - Total other financing sources (uses) (430,839) (180,839) (180,839) - Net change in fund balance (2,860,000) (2,860,000) 406,382 3,266,382 Fund balance- Beginning of year 2,860,000 2,860,000 1,370,430 (1,489,570) Fund balance - End of year $ - $ - $ 1,776,812 $ 1,776,812 -76- DESCHUTES COUNTY, OREGON GENERAL CAPITAL RESERVE (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 4,500 $ 4,500 $ 10,991 $ 6,491 4,500 4,500 10,991 6,491 100 100 - 100 500,000 500,000 - 500,000 500,100 500,100 - 500,100 (495,600) (495,600) 10,991 506,591 1,090,000 1,090,000 1,700,948 610,948 $ 594,400 $ 594,400 $ 1,711,939 $ 1,117,539 -77- DESCHUTES COUNTY, OREGON PROPERTY MANAGEMENT OPERATIONS (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -78- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 300 $ 300 $ 118 $ (182) Rents - - 99 99 Charges for services - - 18 18 Total revenues 300 300 235 (65) EXPENDITURES Materials and services 22,200 22,200 16,619 5,581 Capital outlay 100 100 - 100 Total expenditures 22,300 22,300 16,619 5,681 Net change in fund balance (22,000) (22,000) (16,384) 5,616 Fund balance - Beginning of year 22,000 22,000 25,714 3,714 Fund balance - End of year $ - $ - $ 9,330 $ 9,330 -78- DESCHUTES COUNTY, OREGON COMMUNITY JUSTICE - JUVENILE (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations 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 5,321,459 5,321,459 Variance with Original Budget Final Budget Actual Final Budget Total other financing sources (uses) 5,271,059 5,271,059 $ 300 $ 300 $ 1,065 $ 765 7,500 7,500 7,761 261 2,400 2,400 1,200 (1,200) 164,690 164,690 185,821 21,131 500 500 934 434 174,128 174,128 169,852 (4,276) 307,498 307,498 434,254 126,756 10,000 10,000 9,676 (324) 667,016 667,016 810,563 143,547 5,109,069 5,109,069 4,958,174 150,895 1,195,733 1,219,733 1,204,632 15,101 100 40,100 23,000 17,100 6,304,902 6,368,902 6,185,806 183,096 734,547 670,547 - 670,547 7,039,449 7,039,449 6,185,806 853,643 (6,372,433) (6,372,433) (5,375,243) 997,190 Transfers in 5,321,459 5,321,459 5,321,459 - Transfers out (50,400) (50,400) (50,400) - Total other financing sources (uses) 5,271,059 5,271,059 5,271,059 - Net change in fund balance (1,101,374) (1,101,374) (104,184) 997,190 Fund balance - Beginning of year 1,101,374 1,101,374 1,099,532 (1,842) Fund balance - End of year $ - $ - $ 995,348 $ 995,348 -79- DESCHUTES COUNTY, OREGON CODE ABATEMENT (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services Total Contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 687 $ 687 $ 618 $ (69) 687 687 618 (69) 96,194 96,194 - 96,194 96,194 96,194 - 96,194 96,194 96,194 - 96,194 (95,507) (95,507) 618 96,125 (100) (100) - 100 (100) (100) - 100 (95,607) (95,607) 618 96,225 95,607 95,607 95,614 7 $ - $ - $ 96,232 $ 96,232 :A DESCHUTES COUNTY, OREGON VEHICLE MAINTENANCE AND REPLACEMENT (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 8,000 $ 8,000 $ 7,131 $ (669) Sale of equipment - - 15,537 15,537 Total revenues 8,000 8,000 22,668 14,668 EXPENDITURES Materials and services 92,600 92,600 78,460 14,140 Capital outlay 250,000 250,000 195,924 54,076 Total expenditures 342,600 342,600 274,384 68,216 Excess (deficiency) of revenues Fund balance - End of year $ 918,822 $ 918,822 $ 1,047,236 $ 128,414 over expenditures (334,600) (334,600) (251,716) 82,884 Other financing sources (uses) Transfers in 216,000 216,000 216,000 - Total other financing sources (uses) 216,000 216,000 216,000 - Net change in fund balance (118,600) (118,600) (35,716) 82,884 Fund balance - Beginning of year 1,037,422 1,037,422 1,082,952 45,530 Fund balance - End of year $ 918,822 $ 918,822 $ 1,047,236 $ 128,414 Em DESCHUTES COUNTY, OREGON DESCHUTES COUNTY SHERIFF'S OFFICE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 Continued -82- Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Intergovernmental Local $ 36,533,516 $ 36,533,516 $ 30,177,303 $ (6,356,213) Total revenues 36,533,516 36,533,516 30,177,303 (6,356,213) EXPENDITURES Sheriffs services Personnel services 1,387,495 1,474,938 1,444,114 30,824 Materials and services 1,082,003 1,082,003 1,002,980 79,023 Capital outlay 27,000 27,000 26,666 334 Total Sheriff's services 2,496,498 2,583,941 2,473,760 110,181 Civil/special units Personnel services 734,853 734,853 693,531 41,322 Materials and services 89,142 89,142 52,473 36,669 Capital outlay 100 100 - 100 Total Civil/special units 824,095 824,095 746,004 78,091 Automotive/communications Personnel services 354,128 361,846 354,932 6,914 Materials and services 1,112,404 1,347,979 1,213,785 134,194 Capital outlay 100 100 - 100 Total Automotive/communications 1,466,632 1,709,925 1,568,717 141,208 Investigations/evidence Personnel services 1,558,331 1,558,331 1,365,048 193,283 Materials and services 149,341 149,341 140,042 9,299 Capital outlay 26,546 26,546 21,992 4,554 Totallnvestigations/evidence 1,734,218 1,734,218 1,527,082 207,136 Patrol Personnel services 7,208,068 7,208,068 7,079,106 128,962 Materials and services 550,961 625,961 619,296 6,665 Capital outlay 152,675 170,675 154,625 16,050 Total Patrol 7,911,704 8,004,704 7,853,027 151,677 Records Personnel services 605,367 605,367 583,586 21,781 Materials and services 115,243 115,243 102,916 12,327 Capital outlay 100 100 - 100 Total Records 720,710 720,710 686,502 34,208 Adult jail Personnel services 8,239,470 8,302,207 7,833,102 469,105 Materials and services 1,833,274 1,833,274 1,638,530 194,744 Capital outlay 71,046 371,046 209,298 161,748 Total Adult jail 10,143,790 10,506,527 9,680,930 825,597 Court security Personnel services 272,393 272,393 264,977 7,416 Materials and services 14,109 14,109 10,279 3,830 Capital outlay 100 100 - 100 Total Court security 286,602 286,602 275,256 11,346 Continued -82- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY SHERIFF'S OFFICE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 Training Personnel services Budgeted Amounts 228,312 180,927 47,385 Materials and services 95,853 Actual Variance with 10,022 Original Final Amounts Final Budget Expenditures (Continued) Total Training 324,265 324,265 266,758 Emergency services Other law enforcement services Personnel services 167,227 174,527 165,859 81668 Materials and services 18,298 18,298 9,799 8,499 Capital outlay 100 100 - 100 Total Emergency services 185,625 192,925 175,658 17,267 Special services - - Fund balance - End of year Personnel services 1,080,172 1,110,963 956,859 154,104 Materials and services 155,442 155,442 137,088 18,354 Capital outlay 68,756 68,756 59,599 9,157 Total Special services 1,304,370 1,335,161 1,153,546 181,615 Regional work center Personnel services 2,743,219 2,743,219 2,627,064 116,155 Materials and services 275,147 275,147 260,767 14,380 Capital outlay 100 100 - 100 Total Regional work center 3,018,466 3,018,466 2,887,831 130,635 Training Personnel services 228,312 228,312 180,927 47,385 Materials and services 95,853 95,853 85,831 10,022 Capital outlay 100 100 - 100 Total Training 324,265 324,265 266,758 57,507 Other law enforcement services over expenditures Personnel services 572,603 572,603 551,561 21,042 Materials and services 59,553 59,553 57,439 2,114 Capital outlay 100 100 - 100 Total Other law enforcement services 632,256 632,256 609,000 23,256 Non -Departmental Materials and services 73,231 73,231 73,231 Total Non -Departmental 73,231 73,231 73,231 - Total 31,122,462 31,947,026 29,977,303 1,969,723 Operating contingency 5,211,054 4,386,490 - 4,386,490 Total expenditures 36,333,516 36,333,516 29,977,303 6,356,213 Excess (deficiency) of revenues over expenditures 200,000 200,000 200,000 - Other financing sources (uses) Transfers out (200,000) (200,000) (200,000) Total other financing sources (uses) (200,000) (200,000) (200,000) Net change in fund balance - Fund balance - Beginning of year - - Fund balance - End of year $ $ $ $ -83- DESCHUTES COUNTY, OREGON COUNTYWIDE LAW ENFORCEMENT DISTRICT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Fines, forfeitures and penalties Investment earnings Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Budgeted Amounts Original Final $ 14,807,841 $ 14,807,841 Actual Amounts Variance with Final Budget $ 15,850,794 $ 1,042,953 205,000 205,000 230,501 25,501 31,866 31,866 49,533 17,667 149,100 149,100 223,124 74,024 1,000 1,000 8,583 7,583 255,005 255,005 226,539 (28,466) 1,591,138 1,591,138 1,788,125 196,987 35,200 35,200 30,784 (4,416) 17, 076,150 17,076,150 18,407, 983 1,331,833 22,084,821 22,084,821 18,483,539 3,601,282 22,084,821 22,084,821 18,483,539 3,601,282 (5,008,671) (5,008,671) (75,556) (4,933,115 (100,000) (100,000) (100,000) - (5,108,671) (5,108,671) (175,556) (4,933,115) 5,108,671 5,108,671 6,198,943 1,090,272 $ - $ - $ 6,023,387 $ 6,023,387 -84- DESCHUTES COUNTY, OREGON COUNTYWIDE LAIN ENFORCEMENT DISTRICT - CAPITAL RESERVE (SUB -FUND OF COUNTYWIDE LAW ENFORCEMENT DISTRICT) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 6,000 $ 6,000 $ 3,079 $ (2,921) Total revenues 6,000 6,000 3,079 (2,921) EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Net change in fund balance Fund balance - Beginning of year Fund balance - End of year - 300,000 271,000 271,000 -A AAA "I AAA 300,000 271,000 f -A AAA (265,000) (565,000) 3,079 (573,921) 100,000 100,000 100,000 - (165,000) (465,000) 103,079 568,079 165,000 465,000 1,065,103 600,103 $ - $ - $ 1,168,182 $ 1,168,182 -85- DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Fines, forfeitures and penalties Investment earnings Charges for services Contributions and donations Other Intergovernmental Local State Federal Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Net change in fund balance Budgeted Amounts Original Final Actual Variance with Amounts Final Budget $ 7,605,125 $ 7,605,125 $ 7,965,436 $ 360,311 132,500 132,500 167,856 35,356 11,800 11,800 23,165 11,365 27,000 27,000 45,507 18,507 - - 20,755 20,755 26,000 26,000 78,743 52,743 3,290,693 3,290,693 3,245,373 (45,320) 403,304 403,304 353,813 (49,491) 115,750 115,750 147,999 32,249 11,612,172 11,612,172 12,048,647 436,475 14,448,695 14,448,695 11,693,765 2,754,930 14,448,695 14,448,695 11,693,765 2,754,930 (2,836,523) (2,836,523) 354,882 3,191,405 (100,000) (100,000) (100,000) - (2,936,523) (2,936,523) 254,882 3,191,405 Fund balance - Beginning of year 2,936,523 2,936,523 3,058,228 121,705 Fund balance - End of year $ - $ - $ 3,313,110 $ 3,313,110 :. DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT - CAPITAL RESERVE (SUB -FUND OF RURAL LAW ENFORCEMENT DISTRICT) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Total revenues EXPENDITURES Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Net change in fund balance Variance with Original Budget Final Budget Actual Final Budget $ 5,000 $ 5,000 $ 7,339 $ 2,339 5,000 5,000 7,339 2,339 1,159,000 1,159,000 - 1,159,000 1,159,000 1,159,000 - 1,159,000 (1,154,000) (1,154,000) 7,339 1,161,339 100,000 100,000 100,000 (1,054,000) (1,054,000) 107,339 1,161,339 Fund balance - Beginning of year 1,054,000 1,054,000 1,054,808 808 Fund balance - End of year $ - $ - $ 1,162,147 $ 1,162,147 -87- DESCHUTES COUNTY, OREGON ROAD DEPARTMENT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Licenses and permits Investment earnings 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) Budgeted Amounts 547,773 547,773 535,773 (12,000) Actual Variance with Original Final Amounts Final Budget (52,227) (52,227) (64,227) (12,000) $ - $ - $ 1,617 $ 1,617 20,000 20,000 19,901 (99) 144 144 - (144) 1,785,000 1,785,000 2,124,111 339,111 - - 26,151 26,151 645,000 645,000 354,425 (290,575) 11,840,041 11,840,041 11,760,863 (79,178) 1,971,162 1,971,162 2,086,374 115,212 16,261, 347 16,261,347 16,373,442 112,095 5,615,323 5,615,323 5,344,597 270,726 10,172,674 10,755,112 9,577,101 1,178,011 1,236,691 1,236,691 75,288 1,161,403 17,024,688 17,607,126 14,996,986 2,610,140 2,019,152 2,019,152 - 2,019,152 19,043,840 19,626,278 14,996,986 4,629,292 (2,782,493) 3,364,931) 1,376,456 4,741,387 Transfers in 547,773 547,773 535,773 (12,000) Transfers out (600,000) (600,000) (600,000) - Total other financing sources (uses) (52,227) (52,227) (64,227) (12,000) Net change in fund balance (2,834,720) (3,417,158) 1,312,229 4,729,387 Fund balance - Beginning of year 2,834,720 3,417,158 4,307,598 890,440 Fund balance - End of year $ - $ - $ 5,619,827 $ 5,619,827 DESCHUTES COUNTY, OREGON ROAD IMPROVEMENT RESERVE (SUB -FUND OF ROAD FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Charges for services Total revenues EXPENDITURES Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget $ 200 $ 200 $ 10,000 10,000 _ 10,200 10,200 Variance with Actual Final Budget 78 $ (122) (10,000) 78 (10,122) (12,000) (12,000) - 12,000 (12,000) (12,000) - 12,000 (1,800) (1,800) 78 1,878 12,127 12,127 12,115 (12) $ 10,327 $ 10,327 $ 12,193 $ 1,866 DESCHUTES COUNTY, OREGON ROAD BUILDING & EQUIPMENT (SUB -FUND OF ROAD FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2092 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 4,000 $ 4,000 $ 5,168 $ 1,168 Other - - 45,000 45,000 Total revenues 4,000 4,000 50,168 46,168 EXPENDITURES Materials and services 18,592 18,592 18,592 - Capital outlay 925,000 925,000 717,932 207,068 Total 943,592 943,592 736,524 207,068 Operating contingency 397,871 397,871 - 397,871 Total expenditures 1,341,463 1,341,463 736,524 604,939 Excess (deficiency) of revenues over expenditures (1,337,463) (1,337,463) (686,356) 651,107 Other financing sources (uses) Transfers in 600,000 600,000 600,000 - Total other financing sources (uses) 600,000 600,000 600,000 - Net change in fund balance (737,463) (737,463) (86,356) 651,107 Fund balance - Beginning of year 737,463 737,463 770,942 33,479 Fund balance - End of year $ - $ - $ 684,586 $ 684,586 .R DESCHUTES COUNTY, OREGON DESCHUTES COUNTY 911 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Other financing sources (uses) Transfers out (500,000) (500,000) (500,000) - Variance with (500,000) Original Budget Final Budget Actual Final Budget REVENUES 1,336,321 7,736,321 Fund balance - Beginning of year 6,400,000 6,400,000 Local Fund balance - End of year $ - $ - $ 8,938,864 $ 8,938,864 Taxes - property $ 6,183,773 $ 6,183,773 $ 6,556,570 $ 372,797 Investment earnings 35,800 35,800 54,418 18,618 Charges for services 292,000 292,000 314,195 22,195 Donations - - 750 750 Intergovernmental Local 62,200 62,200 87,007 24,807 State 804,000 804,000 809,807 5,807 Federal - - 232,363 232,363 Total revenues 7,377,773 7,377,773 8,055,110 677,337 EXPENDITURES Personnel services 4,240,834 4,240,834 3,824,724 416,110 Materials and services 1,957,356 1,927,356 1,750,150 177,206 Debt service - - - - Capital outlay 515,000 1,134,620 643,915 490,705 Total 6,713,190 7,302,810 6,218,789 1,084,021 Operating contingency 6,564,583 5,974,963 - 5,974,963 Total expenditures 13,277,773 13,277,773 6,218,789 7,058,984 Excess (deficiency) of revenues over expenditures (5,900,000) (5,900,000) 1,836,321 7,736,321 Other financing sources (uses) Transfers out (500,000) (500,000) (500,000) - Total other financing sources (uses) (500,000) (500,000) (500,000) - Net change in fund balance (6,400,000) (6,400,000) 1,336,321 7,736,321 Fund balance - Beginning of year 6,400,000 6,400,000 7,602,543 1,202,543 Fund balance - End of year $ - $ - $ 8,938,864 $ 8,938,864 -91- DESCHUTES COUNTY, OREGON 911 CSD - EQUIPMENT RESERVE (SUB -FUND OF DESCHUTES COUNTY 911 COUNTY SERVICE DISTRICT) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 6,000 $ 6,000 $ 10,948 $ 4,948 6,000 6, 000 10,948 4,948 1,000 1,000 - 1,000 5,000 5,000 - 5,000 6,000 6,000 - 6,000 - - 10,948 10,948 500,000 500,000 500,000 - 500,000 500,000 500,000 - 500,000 500,000 510,948 10,948 1,289,000 1,289,000 1,289,795 795 $ 1,789,000 $ 1,789,000 $ 1,800,743 $ 11,743 -92- DESCHUTES COUNTY, OREGON PERS RESERVE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2012 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Investment earnings Total revenues EXPENDITURES Personnel services Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 60,000 $ 60,000 $ 78,581 $ 18,581 60,000 60,000 78,581 18,581 1,800,000 1,800,000 1,625,977 174,023 1,000 1,000 850 150 1,801,000 1,801,000 1,626,827 174,173 (1,741,000) (1,741,000) (1,548,246) 192,754 (100) (100) - 100 (100)_ (100) - 100 (1,741,100) (1,741,100) (1,548,246) 192,854 12, 925, 000 12,925, 000 12,942, 362 17,362 $ 11,183,900 $ 11,183,900 $ 11,394,116 $ 210,216 -93- This page intentionally left blank. OTHER SUPPLEMENTARY INFORMATION This page intentionally left blank. COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES This page intentionally left blank. DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS OF GENERAL FUND COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Deferred outflow of resources Due from other funds Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deposits Deferred revenue Unearned revenue Total liabilities Fund balances: Assigned Unassigned Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. Continued -99- Court Assessment General Economic Technology & Taxation Fund Development Reserve Reserve $ 7,675,904 $ 135,694 $ 37,576 $ 394,365 2,747,126 48,569 13,451 141,156 1,421,683 - - - 238,827 - - - - 385,778 - - 31,344 - - - $ 12,114,884 $ 570,041 $ 51,027 $ 535,521 $ 885,020 $ - $ - $ - 14,489 - - - 1,235,451 385,778 - - 730,983 - - - 2,865,943 385,778 - - 572,188 184,263 51,027 535,521 8,676,753 - - - 9,248,941 184,263 51,027 535,521 $ 12,114,884 $ 570,041 $ 51,027 $ 535,521 The notes to the financial statements are an integral part of this statement. Continued -99- DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS OF GENERAL FUND COMBINING BALANCE SHEET JUNE 30, 2012 Humane Justice Bethlehem Society Project Court Inn of Redmond Development Cash and cash equivalents $ 80,590 $ (2,710,173) $ - $ 2,187,731 Investments, at fair value; plus accrued interest 28,561 - - 783,067 Taxes receivable - - - - Accounts receivable - - - - Notes and contracts receivable - - 805,402 2,691,662 Assessments receivable - - - - Deferred outflow of resources - - 36,429 - Due from other funds - - - - Total assets $ 109,151 $ (2,710,173) $ 841,831 $ 5,662,460 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Due to other funds Deposits Deferred revenue Unearned revenue _ Total liabilities Fund balances: 4,191 $ - $ - $ - - - 758,376 - 805,402 2,664,600 1,563,778 2,664,600 Assigned 104,960 - - 2,997,860 Unassigned - (2,710,173) (721,947) - Total fund balances 104,960 (2,710,173) (721,947) 2,997,860 Total liabilities and fund balances $ 109,151 $ (2,710,173) $ 841,831 $ 5,662,460 The notes to the financial statements are an Integral part of this statement. Continued -100- The notes to the financial statements are an integral part of this statement. Continued -101- DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS OF GENERAL FUND COMBINING BALANCE SHEET JUNE 30, 2012 General General Property Community County Capital Mangement Justice Projects Reserve Operations Juvenile ASSETS Cash and cash equivalents $ 1,324,162 $ 1,260,693 $ 7,108 $ 686,493 Investments, at fair value; plus accrued interest 473,966 451,246 2,545 245,702 Taxes receivable 43,938 - - - Accounts receivable - - - 87,731 Notes and contracts receivable - - - - Assessments receivable - - - - Inventory - - - - Due from other funds - - - - Total assets $ 1,842,066 $ 1,711,939 $ 9,653 $ 1,019,926 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 27,075 $ - $ 323 $ 24,578 Due to other funds - - - - Deposits - - - - Deferred revenue 38,179 - - - Unearned revenue - - - - Totalliabilities 65,254 - 323 24,578 Fund balances: Assigned 1,776,812 1,711,939 9,330 995,348 Unassigned - - - - Total fund balances 1,776,812 1,711,939 9,330 995,348 Total liabilities and fund balances $ 1,842,066 $ 1,711,939 $ 9,653 $ 1,019,926 The notes to the financial statements are an integral part of this statement. Continued -101- DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS OF GENERAL FUND COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Deferred outflow of resources Due from other funds Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deposits Deferred revenue Unearned revenue Total liabilities Fund balances: Assigned Unassigned Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. -102- Vehicle Code Maintenance & Abatement Replacement Total $ 70,867 $ 774,909 $ 11,925,919 25,365 277,367 5,238,121 - - 1,465,621 326,558 3,882,842 36,429 31.344 $ 96,232 $ 1,052,276 $ 22,906,834 $ - $ 5,040 $ 946,227 - 758,376 - 14,489 - 5,129,410 - - 730,983 5,040 7,579,485 96,232 1,047,236 10,082,716 - - 5,244,633 96,232 1,047,236 15, 327, 349 $ 96,232 $ 1,052,276 $ 22,906,834 DESCHUTES COUNTY, OREGON COUNTYWIDE LAW ENFORCEMENT DISTRICT - OPERATING FUND & SUB -FUND COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Due from other funds Total assets LIABILITIES AND FUND BALANCES Liabilities: Deferred revenue Unearned revenue Total liabilities Fund balances: Restricted Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. -103- Operating Reserve Fund Fund Total $ 4,209,602 $ 236,486 $ 4,446,088 1,506,864 84,647 1'591,511 1,038,705 - 1,038,705 180,704 - 180,704 - 847,049 847,049 $ 6,935,875 $ 1,168,182 $ 8,104,057 $ 901,200 11,288 912,488 $ 901,200 11,288 912,488 6,023,387 1,168,182 7,191,569 6,023,387 1,168,182 7,191,569 $ 6,935,875 $ 1,168,182 $ 8,104,057 DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT - OPERATING FUND & SUB -FUND COMBINING BALANCE SHEET JUNE 30, 2012 Operating Reserve Fund Fund Total ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Deferred revenue Total liabilities Fund balances: Restricted Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. -104- $ 2,280,261 $ 855,819 $ 3,136,080 816,186 306,328 1,122,514 517,177 - 517,177 149,109 - 149,109 $ 3,762,733 $ 1,162,147 $ 4,924, 880 $ 449,623 $ - $ 449,623 449,623 - 449,623 3,313,110 1,162,147 4,475,257 3,313,110 1,162,147 4,475,257 $ 3,762,733 $ 1,162,147 $ 4,924,880 DESCHUTES COUNTY, OREGON DESCHUTES COUNTY ROAD DEPARTMENT and SUB FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Accounts receivable Inventory Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Total liabilities Fund balances: Nonspendable Restricted Total fund balances Total liabilities and fund balances Road Dept Road Bldg Road Operating and Equip Improvement $ 4,044,731 $ 523,366 $ 8,979 $ 4,577,076 1,447, 339 187,331 3,214 1,637,884 358,478 - - 358,478 894,228 - - 894,228 $ 6,744,776 $ 710,697 $ 12,193 $ 7,467,666 $ 1,124,949 $ 26,111 $ - $ 1,151,060 1,124,949 26,111 - 1,151,060 894,228 - - 894,228 4,725,599 684,586 12,193 5,422,378 5,619,827 684,586 12,193 6,316,606 $ 6,744,776 $ 710,697 $ 12,193 $ 7,467,666 The notes to the financial statements are an integral part of this statement. -105- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY 911 COUNTY SERVICE DISTRICT OPERATING FUND and SUB FUND COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deferred revenue Total liabilities Fund balances: Restricted Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. -106- Deschutes County 911 Des Co 911 Operating Equipment Fund Reserve Total $ 6,358,292 $ 1,326,089 $ 7,684,381 2,275,857 474,654 2,750,511 429,425 - 429,425 377,523 - 377,523 $ 9,441,097 $ 1,800,743 $ 11,241,840 $ 125,839 $ - $ 125,839 376,394 - 376,394 502,233 - 502,233 8,938,864 1,800,743 10,739,607 8,938,864 1,800,743 10,739,607 $ 9,441,097 $ 1,800,743 $ 11,241,840 DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Intergovernmental Charges for services Contributions and donations Loan repayments Other Total revenues EXPENDITURES Current: General government Public safety Health and welfare Debt service: Interest Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Inter -fund: Transfers in Transfers out Intra -fund: Transfers in Transfers out Total other financing sources and uses Net change in fund balances Fund balances - Beginning Fund balances - Ending 11,702,832 137,000 6,362 - 255,677 - - - 159,281 - - - 12,117,790 137,000 6,362 - 14,751,307 (109,038) (6,118) 3,080 97,496 - - (6,975,087) - - - - 96,833 Court Assessment General Economic Technology & Taxation Fund Development Reserve Reserve $ 21,598,086 $ - $ - $ - 29,250 - - - 450,665 - - - 76,144 1,295 244 3,080 37,908 - - - 3,102,440 - - - 1,574,604 - - - - 26,667 - - 26,869,097 27,962 244 3,080 11,702,832 137,000 6,362 - 255,677 - - - 159,281 - - - 12,117,790 137,000 6,362 - 14,751,307 (109,038) (6,118) 3,080 97,496 - - (6,975,087) - - - - 96,833 32,000 100,000 (7,017,923) - - - (13,895,514) 96,833 32,000 100,000 855,793 (12,205) 25,882 103,080 8,393,148 196,468 25,145 432,441 $ 9,248,941 $ 184,263 $ 51,027 $ 535,521 The notes to the financial statements are an integral part of this statement. Continued -107- DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Intergovernmental Charges for services Contributions and donations Loan repayments Other Total revenues EXPENDITURES Current: General government Public safety Health and welfare Debt service: Interest Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Inter -fund: Transfers in Transfers out Intra -fund: Transfers in Transfers out Total other financing sources and uses Net change in fund balances Fund balances - Beginning Fund balances - Ending Humane Justice Bethlehem Society Project Court Inn of Redmond Development - - - 224 911 - 8,534 190,515 - 24,408 - - 577 - - - 54,051 57,660 - - 15,250 1,488 24,408 62,585 263,649 535,580 - 55,000 32,559 18,000 - - 535,580 18,000 55,000 32,559 (534,092) 6,408 7,585 231,090 500,000 (722,721) 499,952 - - - (34,140) 6,408 7,585 8,369 139,100 (2,716,581) (729,532) 2,989,491 $ 104,960 $ (2,710,173) $ (721,947) $ 2,997,860 The notes to the financial statements are an integral part of this statement. Continued -108- DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 General General Property Community County Capital Management Justice Projects Reserve Operations Juvenile REVENUES Taxes - property $ 674,853 $ - $ - $ - Licenses and permits - - - - Fines, forfeitures and penalties - - - 1,065 Investment earnings 7,453 10,991 118 7,761 Rents 457,347 - 99 1,200 Intergovernmental 20,072 - - 613,782 Charges for services - - 18 185,821 Contributions and donations 27,827 - - 934 Loan repayments - - - - Other - - - - Total revenues 1,187,552 10,991 235 810,563 EXPENDITURES Current: General government 590,961 - 16,619 - Public safety - - - 6,162,806 Health and welfare - - - - Debt service: Interest - - - - Capital outlay 9,370 - - 23,000 Total expenditures 600,331 - 16,619 6,185,806 Excess (deficiency) of revenues over expenditures 587,221 10,991 (16,384) (5,375,243) OTHER FINANCING SOURCES (USES) Inter -fund: Transfers in - - - - Transfers out (1,134,118) - - - Intra -fund: Transfers in 953,279 - - 5,321,459 Transfers out - - - (50,400) Total other financing sources and uses (180,839) - - 5,271,059 Net change in fund balances 406,382 10,991 (16,384) (104,184) Fund balances - Beginning 1,370,430 1,700,948 25,714 1,099,532 Fund balances - Ending $ 1,776,812 $ 1,711,939 $ 9,330 $ 995,348 The notes to the financial statements are an integral part of this statement. Continued -109- DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Intergovernmental Charges for services Contributions and donations Loan repayments Other Total revenues EXPENDITURES Current: General government Public safety Health and welfare Debt service: Interest Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Inter -fund: Transfers in Transfers out Intra -fund: Transfers in Transfers out Total other financing sources and uses Net change in fund balances Fund balances - Beginning Fund balances - Ending The notes to the financial statements are an integral part of this statement. -110- Vehicle Code Maintenance & Abatement Replacement Total $ - $ - $ 22,272,939 29,250 - - 451,954 618 7,131 314,795 - - 520,962 - - 3,736,871 - - 1,760,443 - - 28,761 - - 138,378 - 15,537 30,787 618 22,668 29,285,140 - 78,460 13,155,373 - - 6,162,806 - - 255,677 - - 18,000 - 195,924 387,575 - 274,384 19,979,431 96,614 1,082,952 618 (251,716) 9,305,709 - 151,200 748,696 - - (8,831,926) - 64,800 7,068,323 - - (7,068,323) - 216,000 (8,083,230) 618 (35,716) 1,222,479 96,614 1,082,952 14,104, 870 $ 96,232 $ 1,047,236 $ 15,327,349 DESCHUTES COUNTY, OREGON COUNTYWIDE LAW ENFORCEMENT DISTRICT - OPERATING FUND & SUB -FUND COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Fines, forfeitures and penalties Investment earnings Intergovernmental Charges for services Contributions and donations Total revenues EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Intra -fund: Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - Beginning Fund balances - Ending The notes to the financial statements are an integral part of this statement. -111 Operating Reserve Fund Fund Total $ 15,850,794 $ - $ 15,850,794 230,501 - 230,501 49,533 3,079 52,612 2,045,448 - 2,045,448 223,124 - 223,124 8,583 - 8,583 18,407,983 3,079 18,411,062 18,483,539 18,483, 539 18,483,539 18,483,539 (75,556) 3,079 (72,477) 100,000 (100,000) - (100,000) 100,000 (175,556) 103,079 100,000 (100,000) (72,477) 6,198,943 1,065,103 7,264,046 $ 6,023,387 $ 1,168,182 $ 7,191,569 DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT - OPERATING FUND & SUB -FUND COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Taxes - property Fines, forfeitures and penalties Investment earnings Intergovernmental Charges for services Contributions and donations Other Total revenues EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Intra -fund: Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - Beginning Fund balances - Ending The notes to the financial statements are an integral part of this statement. -112- Operating Reserve Fund Fund Total $ 7,965,436 $ - $ 7,965,436 167,856 - 167,856 23,165 7,339 30,504 3,747,185 - 3,747,185 45,507 - 45,507 20,755 - 20,755 78,743 - 78,743 12,048,647 7,339 12,055,986 11,693,765 - 11,693,765 11,693,765 - 11,693,765 354,882 7,339 362,221 - 100,000 100,000 (100,000) - (100,000) (100,000) 100,000 - 254,882 107,339 362,221 3,058,228 1,054,808 4,113,036 $ 3,313,110 $ 1,162,147 $ 4,475,257 DESCHUTES COUNTY, OREGON ROAD DEPARTMENT FUND AND SUB -FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Road Dept Road Bldg Road Operating and Equip improvement REVENUES Licenses and permits Investment earnings Intergovernmental Charges for services Other Total revenues EXPENDITURES Current: County roads Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) inter -fund: Transfers in Intra -fund Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 1,617 $ - $ - $ 1,617 19,901 5,168 78 25,147 14,201,662 - - 14,201,662 2,124,111 - - 2,124,111 26,152 45,000 - 71,152 16,373,443 50,168 78 16,423,689 14,921,698 18,592 - 14,940,290 75,288 717,932 - 793,220 14,996,986 736,524 - 15,733,510 1,376,457 (686,356) 78 690,179 535,773 - - 535,773 - 600,000 - 600,000 (600,000) - - (600,000) (64,227) 600,000 - 535,773 1,312,230 (86,356) 78 1,225,952 4,307,598 770,942 12,115 5,090,655 $ 5,619,828 $ 684,586 $ 12,193 $ 6,316,607 The notes to the financial statements are an integral part of this statement. -113- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY 911 COUNTY SERVICE DISTRICT OPERATING FUND and SUB FUND COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Investment earnings Charges for services Contributions and donations Intergovernmental Local State Federal Total revenues EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Intra -fund: Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year The notes to the financial statements are an integral part of this statement. -114- Deschutes County 911 Des Co 911 Operating Equipment Fund Reserve Total $ 6,556,570 $ - $ 6,556,570 54,418 10,948 65,366 314,195 - 314,195 750 750 87,007 - 87,007 809,807 - 809,807 232,363 - 232,363 8,055,110 10,948 8,066,058 5,574,874 - 5,574,874 643,915 - 643,915 6,218,789 - 6,218,789 9,836,321 10,948 1,847,269 500,000 (500,000) - (500,000) 500,000 1,336,321 510,948 500,000 (500, 000) 1,847,269 7,602,543 1,289,795 8,892,338 $ 8,938,864 $ 1,800,743 $ 10,739,607 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES - NONMAJOR FUNDS This page intentionally left blank. COMBINING NONMAJOR GOVERNMENTAL FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 1,999,490 $ - $ 24,538 $ 2,024,028 Due to other funds 31,344 - - 31,344 Deposits 15,544 - - 15,544 Deferred revenues 1,234,361 961,334 - 2,195,695 Unearned revenues 179,893 - - 179,893 Total liabilities 3,460,632 961,334 24,538 4,446,504 Fund balances: Restricted Special 585,900 1,048, 534 Total Nonmajor Committed Revenue Debt Service Capital Project Governmental Assigned Funds Funds Funds Funds ASSETS 21,214,911 1,338,499 1,911,068 24,464,478 Cash and cash equivalents $ 16,404,506 $ 909,942 $ 1,425,404 $ 18,739,852 Investments, at fair value; plus accrued interest 4,875,000 325,695 510,202 5,710,897 Taxes receivable 774,377 212,251 - 986,628 Accounts receivable 1,677,362 75,776 - 1,753,138 Notes and contracts receivable 944,298 - - 944,298 Assessments receivable - 776,169 - 776,169 Total assets $ 24,675,543 $ 2,299,833 $ 1,935,606 $ 28,910,982 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 1,999,490 $ - $ 24,538 $ 2,024,028 Due to other funds 31,344 - - 31,344 Deposits 15,544 - - 15,544 Deferred revenues 1,234,361 961,334 - 2,195,695 Unearned revenues 179,893 - - 179,893 Total liabilities 3,460,632 961,334 24,538 4,446,504 Fund balances: Restricted 14, 884, 971 585,900 1,048, 534 16, 519,405 Committed 426,890 - 122,361 549,251 Assigned 5,903,050 752,599 740,173 7,395,822 Total fund balances 21,214,911 1,338,499 1,911,068 24,464,478 Total liabilities and fund balances $ 24,675,543 $ 2,299,833 $ 1,935,606 $ 28,910,982 -119- DESCHUTES COUNTY, OREGON NONMAJOR GOVERNMENTAL FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 -120- Total Non -Major Special Debt Capital Project Governmental Revenue Funds Service Funds Funds Funds REVENUES Local Taxes - property $ 5,202,974 $ 3,340,801 $ - $ 8,543,775 Taxes - other 3,357,369 - - 3,357,369 Licenses and permits 747,360 - - 747,360 Fines, forfeitures, and penalties 566,934 - - 566,934 Special assessments - 161,466 - 161,466 Investment earnings 141,660 62,871 13,704 218,235 Rents 36,958 1,215,667 - 1,252,625 Charges for services 10,546,973 1,145,336 - 11,692,309 Contributions and donations 27,055 - - 27,055 Loan repayments 11,476 - - 11,476 Other 22,830 - - 22,830 Intergovernmental Local 1,030,082 - - 1,030,082 State 27,450,778 - - 27,450,778 Federal 2,145,458 - - 2,145,458 Total revenues 51,287,907 5,926,141 13,704 57,227,752 EXPENDITURES Current: General government 9,074,991 - - 9,074,991 Public safety 9,319,523 - - 9,319,523 County roads 1,562,359 - - 1,562,359 Health and welfare 32,398,884 - - 32,398,884 Education 687,511 - 687,511 Debt service: Principal 8,695 5,288,175 5,296,870 Interest 473 2,612,848 2,613,321 Trustee fees - 2,950 - 2,950 Debt issuance costs - 372,216 - 372,216 Capital outlay 377,836 - 251,101 628,937 Total expenditures 53,430,272 8,276,189 251,101 61,957,562 Excess (deficiency) of revenues over expenditures (2,142,365) (2,350,048)_ (237,397) (4,729,810) OTHER FINANCING SOURCES (USES) Transfers in from other funds 7,002,252 1,815,044 600,000 9,417,296 Transfer out to other funds (2,640,923) - (187) (2,641,110) Refunding bonds issued - 21,893,362 - 21,893,362 Payment to refunded bond escrow agent - (21,520,747) - (21,520,747) Total other financing sources (uses) 4,361,329 2,187,659 599,813 7,148,801 Net change in fund balances 2,218,964 (162,389) 362,416 2,418,991 Fund balance - Beginning of year 18,995,947 1,500,888 1,548,652 22,045,487 Fund balance - End of year $ 21,214,911 $ 1,338,499 $ 1,911,068 $ 24,464,478 -120- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Continued -121- Park Park Grant La Pine Acquisition & Development Projects Industrial Development Fees ASSETS Cash and cash equivalents $ 4,376 $ 2,813 $ 2,912 $ 90,134 Investments, at fair value; plus accrued interest 1,566 1,007 1,042 32,262 Taxes receivable - - - - Accounts receivable - - 23,812 - Notes and contracts receivable - 40,181 - - Total assets $ 5,942 $ 44,001 $ 27,766 $ 122,396 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ - $ - $ - Deposits - - - - Due to other funds - - - - Deferred revenues - 40,181 - - Unearned revenues - - - Total liabilities - 40,181 - Fund balances: Restricted - 3,820 27,766 122,396 Committed - - - - Assigned 5,942 - - - Total fund balance 5,942 3,820 27,766 122,396 Total liabilities and fund balances $ 5,942 $ 44,001 $ 27,766 $ 122,396 Continued -121- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Restricted Committed Assigned Total fund balance Total liabilities and fund balances County Special Taylor Transient School Transportation Grazing Room Tax $ 11 $ 63,484 $ 12,181 $ 25,983 5 22,723 4,360 91300 - - 381,270 87,613 - - $ 16 $ 173,820 $ 16,541 $ 416,553 $ - $ 164,552 $ $ 30,811 164,552 - 30,811 16 9,268 16,541 385,742 16 9,268 16,541 385,742 $ 16 $ 173,820 $ 16,541 $ 416,553 -122- Continued DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Restricted Committed Assigned Total fund balance Total liabilities and fund balances Continued Video Welcome Foreclosed Liquor Lottery Center Land Sales Enforcement $ 90,285 $ 86,151 $ 112,255 $ 16,877 32,317 30,836 40,180 6,042 - 63,589 - - $ 122,602 $ 180,576 $ 152,435 $ 22,919 $ 6,000 $ 115,000 $ 742 $ - 6,000 115,000 742 - - 65,576 151,693 22,919 116,602 - - - 116,602 65,576 151,693 22,919 $ 122,602 $ 180,576 $ 152,435 $ 22,919 Continued DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Restricted Committed Assigned Total fund balance Total liabilities and fund balances -124- Continued County Children & Victims' Law Clerk Families Assistance Library Records Commission $ 51,488 $ 315,834 $ 244,457 $ 541,826 18,410 113,048 87,500 193,938 11,185 - - 79,953 $ 81,083 $ 428,882 $ 331,957 $ 815,717 $ 1,217 $ 21,650 $ 1,337 $ 240,497 7,665 - - - 240,497 8,882 21,650 1,337 72,201 407,232 330,620 575,220 72,201 407,232 330,620 575,220 $ 81,083 $ 428,882 $ 331,957 $ 815,717 -124- Continued DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Sheriffs Des Co Asset Court Communication Public Forfeiture Facilities System Health ASSETS Cash and cash equivalents $ 21,939 $ 20,443 $ 141,056 $ 810,805 Investments, at fair value; plus accrued interest 7,853 7,317 50,489 289,790 Taxes receivable - - - - Accounts receivable - - - 429,925 Notes and contracts receivable - - - - Total assets $ 29,792 $ 27,760 $ 191,545 $ 1,530,520 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ - $ 10,284 $ 167,413 Deposits - - - - Due to other funds - - - - Deferred revenues - - - - Unearned revenues - - - 35,560 Total liabilities - - 10,284 202,973 Fund balances: Restricted 29,792 - - - Committed - - - - Assigned - 27,760 181,261 1,327,547 Total fund balance 29,792 27,760 181,261 1,327,547 Total liabilities and fund balances $ 29,792 $ 27,760 $ 191,545 $ 1,530,520 Continued -125- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Continued -126- Public Health Behavioral Healthy Start Reserve ABHA Health ASSETS Cash and cash equivalents $ 242,492 $ 314,367 $ 2,680,784 $ 2,623,388 Investments, at fair value; plus accrued interest 86,796 112,523 959,547 938,931 Taxes receivable - - - - Accounts receivable 1,343 - 415,527 221,265 Notes and contracts receivable - - - - Total assets $ 330,631 $ 426,890 $ 4,055,858 $ 3,783,584 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 31 $ - $ - $ 660,856 Deposits - - - - Due to other funds - - - - Deferred revenues - - - - Unearned revenues - - - 8,500 Total liabilities 31 - - 669,356 Fund balances: Restricted 330,600 - 4,055,858 - Committed - 426,890 - - Assigned - - - 3,114,228 Total fund balance 330,600 426,890 4,055,858 3,114,228 Total liabilities and fund balances $ 330,631 $ 426,890 $ 4,055,858 $ 3,783,584 Continued -126- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Restricted Committed Assigned Total fund balance Total liabilities and fund balances CDD Acute Care Community Groundwater Services OHP-CDO Development Partnership $ 695,414 $ 1,736,226 $ 147,086 $ 84,443 248,913 621,456 52,451 30,225 - 65,832 39,784 60,000 - $ 944,327 $ 2,423,514 $ 299,321 $ 114,668 $ 1,888 $ 193,834 $ 38,897 $ 3,750 - - 7,879 - 60,000 - - - - 21,023 1,888 193,834 106,776 24,773 942,439 2,229,680 - 89,895 - 192,545 - 942,439 2,229,680 192,545 89,895 $ 944,327 $ 2,423,514 $ 299,321 $ 114,668 -127- Continued DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Restricted Committed Assigned Total fund balance Total liabilities and fund balances $ - $ 1,246 $ 69,800 $ 4,909 - - 31,344 - 844,117 - - - 101,900 94,725 237,884 421,431 - - - 421,431 101,900 94,725 237,884 $ 1,265,548 $ 103,146 $ 195,869 $ 242,793 lSPI-11 Continued Natural Federal Newberry GIS Resource Forest Title Neighborhood Dedicated Protection III $ 310,347 $ 67,673 $ - $ 178,796 111,084 24,223 - 63,997 - 11,250 195,869 - 844,117 - - - $ 1,265,548 $ 103,146 $ 195,869 $ 242,793 $ - $ 1,246 $ 69,800 $ 4,909 - - 31,344 - 844,117 - - - 101,900 94,725 237,884 421,431 - - - 421,431 101,900 94,725 237,884 $ 1,265,548 $ 103,146 $ 195,869 $ 242,793 lSPI-11 Continued DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Public Land Countywide Corner Transportation Adult Parole Surveyor Preservation SDC imp Dog Control & Probation ASSETS Cash and cash equivalents $ 22,715 $ 419,636 $ 334,529 $ 214,971 $ 494,293 Investments, at fair value; plus accrued interest 8,131 150,203 119,741 76,946 176,880 Taxes receivable - - - - - Accounts receivable - - - 3,830 Notes and contracts receivable - - - - - Total assets $ 30,846 $ 569,839 $ 454,270 $ 295,747 $ 671,173 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ $ - $ - $ 32,753 $ 40,734 Deposits - - - - - Due to other funds - - - - Deferred revenues - - - - - Unearned revenues - - - - Totalliabilities - - - 32,753 40,734 Fund balances: Restricted - 569,839 454,270 116,398 292,147 Committed - - - - - Assigned 30,846 - - 146,596 338,292 Total fund balance 30,846 569,839 454,270 262,994 630,439 Total liabilities and fund balances $ 30,846 $ 569,839 $ 454,270 $ 295,747 $ 671,173 Continued -129- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Des County Sunriver Extension Black Butte Service & 4-1-111 Ranch District ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Restricted Committed Assigned Total fund balance Total liabilities and fund balances Total Nonmajor Special $ 399,427 $ 699,554 $ 2,083,055 $ 16,404,506 142,968 - - 4,875,000 25,137 54,379 250,002 774,377 8,403 22,173 59,598 1,677,362 - - - 944,298 $ 575,935 $ 776,106 $ 2,392,655 $ 24,675,543 $ 22,154 $ 829 $ 168,306 $ 1,999,490 - - - 15,544 - - - 31,344 22,059 47,865 220,139 1,234,361 114,810 - 179,893 159,023 48,694 388,445 3,460,632 416,912 727,412 2,004,210 14,884,971 - - - 426,890 - - - 5,903,050 416,912 727,412 2,004,210 21,214,911 $ 575,935 . $ 776,106 $ 2,392,655 $ 24,675,543 -130- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY EXTENSION 4-H COUNTY SERVICE DISTRICT OPERATING FUND and SUB FUND COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Investments, at fair value; plus accrued interest Taxes receivable Accounts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deferred revenue Unearned revenue Total liabilities Fund balances: Restricted Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. -131- Des County Ext & 4-H Des County Operating Ext & 4-H Fund Construction Total $ 194,939 $ 204,488 $ 399,427 69,776 73,193 142,969 25,137 - 25,137 8,403 - 8,403 $ 298,255 $ 277,681 $ 575,936 $ 22,154 $ - $ 22,154 22,059 - 22,059 114,810 - 114,810 159,023 - 159,023 139,232 277,681 416,913 139,232 277,681 416,913 $ 298,255 $ 277,681 $ 575,936 DESCHUTES COUNTY, OREGON DESCHUTES COUNTY SUNRIVER SERVICE DISTRICT OPERATING FUND and SUB FUND COMBINING BALANCE SHEET JUNE 30, 2012 ASSETS Cash and cash equivalents Taxes receivable Accounts receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deferred revenue Total liabilities Fund balances: Restricted Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this statement. -132- Sunriver Service District Operating Fund Sunriver Service District Reserve Total $ 1,572,151 $ 510,904 $ 2,083,055 250,002 - 250,002 59,598 - 59,598 $ 1,881,751 $ 510,904 $ 2,392,655 $ 168,306 $ - $ 168,306 220,139 - 220,139 388,445 - 388,445 1,493,306 510,904 2,004,210 1,493,306 510,904 2,004,210 $ 1,881,751 $ 510,904 $ 2,392,655 DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -133- Park Park Grant La Pine Acquisition & Development Projects Industrial Development Fees REVENUES Local Taxes - property $ - $ - $ - $ - Taxes - other - - - - Licenses and permits - - 3,850 Fines, forfeitures and penalties - 118 - - Investment earnings 38 4,231 186 791 Rents - 4,763 - - Charges for services - - - - Contributions and donations - - - - Loan repayments - 11,476 - - Other - - - - Intergovernmental Local - - - - State - - 199,589 Federal - - - - Total revenues 38 20,588 199,775 4,641 EXPENDITURES Current: General government - 18,798 55,679 1,743 Public safety - - - - County roads - - - Health and welfare - - - - Education - - - Debt service: Principal - - Interest - - - Capital outlay - - - - Total expenditures - 16,798 55,679 1,743 Excess (deficiency) of revenues over expenditures 38 3,790 144,096 2,898 OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - - Transfer out to other funds - - (140,000) - Total other financing sources (uses) - - (140,000) - Net change in fund balances 38 3,790 4,096 2,898 Fund balance - Beginning of year 5,904 30 23,670 119,498 Fund balance - End of year $ 5,942 $ 3,820 $ 27,766 $ 122,396 Continued -133- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -134- County Special Taylor Transient School Transportation Grazing Room Tax REVENUES Local Taxes - property $ $ - $ - $ - Taxes - other - - 2,877,707 Licenses and permits - - Fines, forfeitures and penalties - - - - Investment earnings 179 474 95 2,995 Rents - - - Charges for services - - - - Contributions and donations - - - Loan repayments - - - - Other - - - - Intergovernmental Local - - - - State 246,423 308,521 4,103 - Federal 440,887 - - - Total revenues 687,489 308,995 4,198 2,880,702 EXPENDITURES Current: General services - - - 2,770,644 Public safety - - - - County roads - - - - Health and welfare - 317,282 - - Education 687,511 - - - Debt service: Principal - - - Interest - - Capital outlay - - - - Total expenditures 687,511 317,282 - 2,770,644 Excess (deficiency) of revenues over expenditures (22) (8,287) 4,198 110,058 OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - Transfer out to other funds - - (25,744) Total other financing sources (uses) - - - (25,744) Net change in fund balances (22) (8,287) 4,198 84,314 Fund balance - Beginning of year 38 17,555 12,343 301,428 Fund balance - End of year $ 16 $ 9,268 $ 16,541 $ 385,742 Continued -134- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -135- Welcome Foreclosed Liquor Video Lottery Center Land Sales Enforcement REVENUES Local Taxes - property $ - $ - $ - $ - Taxes - other - 479,662 - - Licenses and permits - - - - Fines, forfeitures and penalties - - - 31,374 Investment earnings 671 754 866 132 Rents - - - - Charges for services - - 54,545 - Contributions and donations - - - - Loan repayments - - - - Other - - - - Intergovernmental Local - - - - State 614,856 - - - Federal - - - - Total revenues 615,527 480,416 55,411 31,506 EXPENDITURES Current: General services 686,074 382,385 98,590 - Public safety - - - - County roads - - - - Health and welfare - - - 133 Education - - - - Debt service: Principal - - - - Interest - - - - Capital outlay - - - Total expenditures 686,074 382,385 98,590 133 Excess (deficiency) of revenues over expenditures (70,547) 98,031 (43,179) 31,373 OTHER FINANCING SOURCES (USES) Transfers in from other funds 89,350 - - - Transfer out to other funds - (82,800) - (20,000) Total other financing sources (uses) 8050 (82,800) - (20,000) Net change in fund balances 18,803 15,231 (43,179) 11,373 Fund balance - Beginning of year 97,799 50,345 194,872 11,546 Fund balance - End of year $ 116,602 $ 65,576 $ 151,693 $ 22,919 Continued -135- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -136- Children & Victims' County Clerk Families Assistance Law Library Records Commission REVENUES Local Taxes - property $ - $ - $ - $ - Taxes - other - - - - Licenses and permits - - - - Fines, forfeitures and penalties 1,971 - - 86,656 Investment earnings 522 2,668 1,951 4,365 Rents - - - - Charges for services 33,581 11 103,733 8,700 Contributions and donations - - - 71 Loan repayments - - - - Other - - - - Intergovernmental Local - - - 320,874 State 85,364 206,762 - 860,328 Federal 43,807 - - 591,022 Total revenues 165,245 209,441 105,684 1,872,016 EXPENDITURES Current: General services - 163,851 108,350 - Public safety 322,781 - - - County roads - - - - Health and welfare - - - 2,126,285 Education - - - - Debt service: Principal - - - - Interest - - - - Capital outlay - - - - Total expenditures 322,781 163,851 108,350 2,126,285 Excess (deficiency) of revenues over expenditures (157,536) 45,590 (2,666) (254,269) OTHER FINANCING SOURCES (USES) Transfers in from other funds 124,424 - - 272,960 Transfer out to other funds - - - - Total other financing sources (uses) 124,424 - - 272,960 Net change in fund balances (33,112) 45,590 (2,666) 18,691 Fund balance - Beginning of year 105,313 361,642 333,286 556,529 Fund balance - End of year $ 72,201 $ 407,232 $ 330,620 $ 575,220 Continued -136- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -137- Sheriffs Des Co Asset Court Communication Public Forfeiture Facilities System Health REVENUES Local Taxes - property $ - $ - $ - $ - Taxes - other - - - - Licenses and permits - - - - Fines, forfeitures and penalties 4,471 112,234 - 60 Investment earnings 171 82 1,745 9,759 Rents - - - - Charges for services - - 557,007 1,538,337 Contributions and donations - - - 14,626 Loan repayments - - - - Other - - - - Intergovernmental Local - - - 87,146 State - - 8,498 4,090,762 Federal - - 17,047 814 Total revenues 4,642 112,316 584,297 5,741,504 EXPENDITURES Current: General services - - - - Public safety 418 91,000 374,288 - County roads - - - - Health and welfare - - - 8,149,922 Education - - - - Debt service: Principal - - - - Interest - - - - Capital outlay - - 25,302 93,788 Total expenditures 418 91,000 399,590 8,243,710 Excess (deficiency) of revenues over expenditures 4,224 21,316 184,707 (2,502,206) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 2,412,865 Transfer out to other funds - (136,610) (286,000) Total other financing sources (uses) - - (136,610) 2,126,865 Net change in fund balances 4,224 21,316 48,097 (375,341) Fund balance - Beginning of year 25,568 6,444 133,164 1,702,888 Fund balance - End of year $ 29,792 $ 27,760 $ 181,261 $ 1,327,547 Continued -137- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -138- Public Health Behavioral Healthy Start Reserve ABHA Health REVENUES Local Taxes - property $ - $ - $ - $ - Taxes - other - - - Licenses and permits - - - 150,277 Fines, forfeitures and penalties - - - - Investment earnings 2,436 2,861 15,970 24,476 Rents - - - 17,375 Charges for services 896 - - 4,470,799 Contributions and donations 4,760 - - 108 Loan repayments - - - - Other - - Intergovernmental Local - - - 359,200 State 48,640 - 6,441,667 8,411,338 Federal - - - 268,784 Total revenues 56,732 2,861 6,457,637 13,702,357 EXPENDITURES Current: General services - - - - Public safety - - - County roads - - - - Health and welfare 143,000 4,440,129 15,541,816 Education - - - Debt service: Principal - - - - Interest - - - - Capital outlay - - - 169,892 Total expenditures 143,000 - 4,440,129 15,711,708 Excess (deficiency) of revenues over expenditures (86,268) 2,861 2,017,508 (2,009,351) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 2,299,580 Transfer out to other funds - (30,000) (387,473) (286,000) Total other financing sources (uses) - (30,000) (387,473) 2,013,580 Net change in fund balances (86,268) (27,139) 1,630,035 4,229 Fund balance - Beginning of year 416,868 454,029 2,425,823 3,109,999 Fund balance - End of year $ 330,600 $ 426,890 $ 4,055,858 $ 3,114,228 Continued -138- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -139- CDD Acute Care Community Groundwater Services OHP-CDO Development Partnership REVENUES Local Taxes - property $ - $ - $ - $ Taxes - other - - - - Licenses and permits - - - - Fines, forfeitures and penalties - - 3,715 - Investment earnings 6,122 12,508 1,112 858 Rents - - 11,400 - Charges for services 92,738 2,559,601 - Contributions and donations - - - - Loan repayments - - - - Other - - - - Intergovernmental Local - - 135,053 - State 1,382,391 1,402, 734 19,405 - Federal - - 41,370 105,000 Total revenues 1,481,251 1,415,242 2,771,656 105,858 EXPENDITURES Current: General services - - 3,882,045 105,000 Public safety - - - - County roads - - - - Health and welfare 1,150,027 220,159 - - Education - - - - Debt service: Principal - - - 8,695 Interest - - - 473 Capital outlay - - - - Total expenditures 1,150,027 220,159 3,882,045 114,168 Excess (deficiency) of revenues over expenditures 331,224 1,195,083 (1,110,389) (8,310) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - 1,344,985 - Transfer out to other funds (252,515) (396,077) (173,885) - Total other financing sources (uses) (252,515) (396,077) 1,171,100 - Net change in fund balances 78,709 799,006 60,711 (8,310) Fund balance - Beginning of year 863,730 1,430,674 131,834 98,205 Fund balance - End of year $ 942,439 $ 2,229,680 $ 192,545 $ 89,895 Continued -139- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -140- Natural Federal Newberry GIS Resource Forest Title Neighborhood Dedicated Protection W REVENUES Local Taxes - property $ - $ - $ - $ - Taxes - other - - - - Licenses and permits - - - - Fines, forfeitures and penalties - - - - Investment earnings 2,837 1,182 - 2,658 Rents - - - - Charges for services 306,404 125,911 - Contributions and donations - 5,000 - Loan repayments - - - - Other - - - Intergovernmental Local - - - - State - 100,791 5,742 - Federal - - 446,821 145,233 Total revenues 2,837 408,377 583,474 147,891 EXPENDITURES Current: General services - 449,136 - - Public safety - - - - County roads - - 583,435 305,910 Health and welfare - - - - Education - - - - Debt service: Principal - - - - Interest - - - - Capital outlay - - - - Total expenditures - 449,136 583,435 305,910 Excess (deficiency) of revenues over expenditures 2,837 (40,759) 39 (158,019) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - - Transfer out to other funds (47,523) (97,496) - - Total other financing sources (uses) (47,523) (97,496) - - Net change in fund balances (44,686) (138,255) 39 (158,019) Fund balance - Beginning of year 466,117 240,155 94,686 395,903 Fund balance - End of year $ 421,431 $ 101,900 $ 94,725 $ 237,884 Continued -140- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Continued -141- Public Land Countywide Corner Transportation Adult Parole Surveyor Preservation SDC Imp Dog Control & Probation REVENUES Local Taxes - property $ - $ - $ - $ - $ - Taxes - other - - - - Licenses and permits 14,753 - 390,349 188,131 - Fines, forfeitures and penalties - - - 6,948 319,387 I nvestment earnings 257 6,265 2,756 1,863 6,036 Rents - - - - - Charges for services 25,021 407,379 - 257 72,002 Contributions and donations - - - 2,490 - Loan repayments - - - - - Other - - - - - Intergovernmental Local - - - - 124,834 State - - - - 2,985,923 Federal - - - - - Total revenues 40,031 413,644 393,105 199,689 3,508,182 EXPENDITURES Current: General services - - - - - Public safety - - - - 3,821,699 County roads 30,000 643,014 - - - Health and welfare - - - 310,131 - Education - - - - - Debt service: Principal - - - - Interest - - - - - Capital outlay - - - - - Total expenditures 30,000 643,014 - 310,131 3,821,699 Excess (deficiency) of revenues over expenditures 10,031 (229,370) 393,105 (110,442) (313,517) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 119,796 338,292 Transfer out to other funds - - (250,000) - (28,800) Total other financing sources (uses) - - (250,000) 119,796 309,492 Net change in fund balances 10,031 (229,370) 143,105 9,354 (4,025) Fund balance - Beginning of year 20,815 799,209 311,165 253,640 634,464 Fund balance - End of year $ 30,846 $ 569,839 $ 454,270 $ 262,994 $ 630,439 Continued -141- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Des County -142- Extension & Black Butte Sunriver Total Nonmajor 4-H County Ranch Service Special Service Dist Service Dist District Revenue Funds REVENUES Local Taxes - property $ 384,817 $ 872,794 $ 3,945,363 $ 5,202,974 Taxes - other - - - 3,357,369 Licenses and permits - - - 747,360 Fines, forfeitures and penalties - - - 566,934 Investment earnings 3,545 3,792 11,451 141,660 Rents 3,420 - - 36,958 Charges for services 4,163 13,200 172,688 10,546,973 Contributions and donations - - - 27,055 Loan repayments - - - 11,476 Other - 2,529 20,301 22,830 Intergovernmental Local - 2,975 - 1,030,082 State 25,268 1,673 - 27,450,778 Federal - 22,173 22,500 2,145,458 Total revenues 421,213 919,136 4,172,303 51,287,907 EXPENDITURES Current: General services 354,696 - - 9,074,991 Public safety - 783,223 3,926,114 9,319,523 County roads - - - 1,562,359 Health and welfare - - - 32,398,884 Education - - - 687,511 Debt service: Principal - - - 8,695 Interest - - - 473 Capital outlay - 33,220 55,634 377,836 Total expenditures 354,696 816,443 3,981,748 53,430,272 Excess (deficiency) of revenues over expenditures 66,517 102,693 190,555 (2,142,365) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 7,002,252 Transfer out to other funds - - - (2,640,923) Total other financing sources (uses) - - - 4,361,329 Net change in fund balances 66,517 102,693 190,555 2,218,964 Fund balance - Beginning of year 350,395 624,719 1,813,655 18,995,947 Fund balance - End of year $ 416,912 $ 727,412 $ 2,004,210 $ 21,214,911 -142- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY EXTENSION 4-H COUNTY SERVICE DISTRICT OPERATING FUND and SUB FUND COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Investment earnings Rents Charges for services Intergovernmental State Total revenues EXPENDITURES Current: General services Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Intra -fund: Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year -143- Des County 100,000 100,000 Ext & 4-H Des County (100,000) Operating Ext & 4-H (100,000)_ Fund Construction Total $ 384,817 $ - $ 384,817 2,249 1,296 3,545 3,420 - 3,420 4,163 - 4,163 25,268 - 25,268 419,917 1,296 421,213 354,696 - 354,696 354,696 - 354,696 65,221 1,296 66,517 - 100,000 100,000 (100,000) - (100,000) (100,000)_ 100,000 - (34,779) 101,296 66,517 174,011 176,384 350,395 $ 139,232 $ 277,680 $ 416,912 DESCHUTES COUNTY, OREGON DESCHUTES COUNTY SUNRIVER SERVICE DISTRICT OPERATING FUND and SUB FUND COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Investment earnings Charges for services Other Intergovernmental Federal Total revenues EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Intra -fund: Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year -144- Sunriver Service District Operating Fund Sunriver Service District Reserve Total $ 3,945,363 $ 9,778 172,688 13,680 - $ 3,945,363 1,673 11,451 - 172,688 6,621 20,301 22,500 - 22,500 4,164,009 8,294 4,172,303 3,925,994 120 3,926,114 - 55,634 55,634 3,925,994 55,754 3,981,748 238,015 (47,460) 190,555 200,000 (200,000) - (200,000) 200,000 38,015 152,540 200,000 200,000) 190,555 1,455,291 35 8, 364 1,813,655 $ 1,493,306 $ 510,904 $ 2,004,210 DESCHUTES COUNTY, OREGON GRANT PROJECTS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Actual Final Budget $ 38 $ 38 6,000 6,000 - 6,000 6,000 6,000 - 6,000 (6,000) (6,000) 38 6,038 6,000 6,000 5,904 (96) $ - $ - $ 5,942 $ 5,942 -145- DESCHUTES COUNTY, OREGON LA PINE INDUSTRIAL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED, JUNE 30, 2012 REVENUES Local Fines, forfeitures, and penalties Investment earnings Rents Loan repayments Land sales Total revenues EXPENDITURES Materials and services Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ - $ - $ 118 $ 118 8,000 8,000 4,231 (3,769) 4,920 4,920 4,763 (157) 16,000 16,000 11,476 (4,524) 900,000 900,000 - (900,000)_ 928,920 928,920 20,588 (908,332) 928,920 928,920 16,798 912,122 928,920 928,920 16,798 912,122 - - 3,790 3,790 -146- $ 3,820 $ 3,820 DESCHUTES COUNTY, OREGON PARK ACQUISITION AND DEVELOPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 100 $ 100 $ 186 $ 86 200,000 200,000 199,589 (411) 200,100 200,100 199,775 (325) 60,000 60,000 55,679 4,321 100 100 - 100 60,100 60,100 55,679 4,421 140,000 140,000 144,096 4,096 (140,000) (140,000) (140,000) - (140,000) (140,000) (140,000) - 4 096 4 096 SEIVA 23,670 23,670 $ 27,766 $ 27,766 DESCHUTES COUNTY, OREGON PARK DEVELOPMENT FEES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Licenses and permits Investment earnings Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 5.000 $ 5,000 $ 3.850 $ (1,150) 5,700 5,700 4,641 (1,059) 125,600 125,600 1,743 123,857 (120,000) (120,000) 2,898 122,898 120,000 120,000 119,498 (502) $ - $ - $ 122,396 $ 122,396 -148- DESCHUTES COUNTY, OREGON COUNTY SCHOOL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Intergovernmental State Federal Total revenues EXPENDITURES Materials and services Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 250 $ 250 $ 179 $ (71) 252,500 252,500 246,423 (6,077) 437,054 437,054 440,887 3,833 689,804 689,804 687,489 (2,315) 689,804 689,804 687,511 2,293 689,804 689,804 687,511 2,293 - - (22) (22) - - 38 38 $ - $ - $ 16 $ 16 -149- DESCHUTES COUNTY, OREGON SPECIAL TRANSPORTATION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ - $ - $ 474 $ 474 338,062 338,062 308,521 (29,541) 338,062 338,062 308,995 (29,067) 337,962 355,465 317,282 38,183 100 100 - 100 338,062 355,565 317,282 38,283 - (17,503) (8,287) 9,216 17,503 17,555 52 $ - $ - $ 9,268 $ 9,268 -150- DESCHUTES COUNTY, OREGON TAYLOR GRAZING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -151- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 75 $ 75 $ 95 $ 20 Intergovernmental State 3,200 3,200 4,103 903 Total revenues 3,275 3,275 4,198 923 EXPENDITURES Materials and services 8,275 8,275 - 8,275 Total expenditures 8,275 8,275 - 8,275 Net change in fund balance (5,000) (5,000) 4,198 9,198 Fund balance - Beginning of year 5,000 5,000 12,343 7,343 Fund balance - End of year $ - $ - $ 16,541 $ 16,541 -151- DESCHUTES COUNTY, OREGON TRANSIENT ROOM TAX SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - other Investment earnings Total revenues EXPENDITURES Personnel Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Variance with Original Budget Final Budget Actual Final Budget $ 2,625,621 $ 2,625,621 $ 2,877,707 $ 252,086 1,500 1,600 2,995 1,495 2,627,121 2,627,121 2,880,702 253,581 6,000 6,000 3,112 2,888 2,595,377 2,874,377 2,767,532 106,845 2,601,377 2,880,377 2,770,644 109,733 25,744 (253,256) 110,058 363,314 Other financing sources (uses) Appropriation transfer - 279,000 - (279,000) Transfer out (25,744) (25,744) (25,744) - Total other financing sources (uses) (25,744) 253,256 (25,744) (279,000) Net change in fund balance - - 84,314 84,314 Fund balance - Beginning of year - - 301,428 301,428 Fund balance - End of year $ - $ - $ 385,742 $ 385,742 NW21 DESCHUTES COUNTY, OREGON VIDEO LOTTERY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Intergovernmental 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) Appropriation transfer Transfer in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 1,000 $ 1,000 $ 671 $ (329) 500,000 500,000 614,856 114,856 501,000 501,000 615,527 114,527 9,059 11,059 10,059 1,000 603,888 688,888 676,015 12,873 100 100 - 100 613,047 700,047 686,074 13,973 52,303 - - - 665,350 700,047 686,074 13,973 (164,350) (199,047) (70,547) 128,500 - 34,697 - (34,697) 89,350 89,350 89,350 - 89,350 124,047 89,350 (34,697) (75,000) (75,000) 18,803 93,803 75,000 75,000 97,799 22,799 $ - $ - $ 116,602 $ 116,602 -153- DESCHUTES COUNTY, OREGON WELCOME CENTER SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -154- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes - other $ 437,603 $ 437,603 $ 479,662 $ 42,059 Investment earnings 500 500 754 254 Total revenues 438,103 438,103 480,416 42,313 EXPENDITURES Personnel 1,000 1,000 517 483 Materials and services 354,303 400,303 381,868 18,435 Total expenditures 355,303 401,303 382,385 18,918 Excess (deficiency) of revenues over expenditures 82,800 36,800 98,031 61,231 Other financing sources (uses) Appropriation transfer - 46,000 - (46,000) Transfer out (82,800) (82,800) (82,800) - Total other financing sources (uses) (82,800) (36,800) (82,800) (46,000) Net change in fund balance - - 15,231 15,231 Fund balance - Beginning of year - - 50,345 50,345 Fund balance - End of year $ - $ - $ 65,576 $ 65,576 -154- -155- DESCHUTES COUNTY, OREGON FORECLOSED LAND SALES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 1,000 $ 1,000 $ 866 $ (134) Charges for services - - 54,545 54,545 Total revenues 1,000 1,000 55,411 54,411 EXPENDITURES Materials and services 89,320 110,320 98,590 11,730 Capital outlay 100 100 - 100 Total 89,420 110,420 98,590 11,830 Operating contingency 99,580 78,580 - 78,580 Total expenditures 189,000 189,000 98,590 90,410 Net change in fund balance (188,000) (188,000) (43,179) 144,821 Fund balance - Beginning of year 188,000 188,000 194,872 6,872 Fund balance - End of year $ - $ - $ 151,693 $ 151,693 -155- DESCHUTES COUNTY, OREGON LIQUOR ENFORCEMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -156- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Fines, forfeitures and penalties $ 25,000 $ 25,000 $ 31,374 $ 6,374 Investment earnings 100 100 132 32 Total revenues 25,100 25,100 31,506 6,406 EXPENDITURES Materials and services 133 133 133 - Total 133 133 133 - Operating contingency 9,467 9,467 - 9,467 Total expenditures 9,600 9,600 133 9,467 Excess (deficiency) of revenues over expenditures 15,500 15,500 31,373 15,873 Other financing sources (uses) Transfer out (20,000) (20,000) (20,000) - Total other financing sources (uses) (20,000) (20,000) (20,000) - Net change in fund balance (4,500) (4,500) 11,373 15,873 Fund balance - Beginning of year 4,500 4,500 11,546 7,046 Fund balance - End of year $ - $ - $ 22,919 $ 22,919 -156- DESCHUTES COUNTY, OREGON VICTIMS' ASSISTANCE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 EXPENDITURES Personnel services 276,658 301,658 294,447 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 100 - 100 Local 306,075 331,075 322,781 8,294 Fines, forfeitures and penalties $ 8,500 $ 8,500 $ 1,971 $ (6,529) Investment earnings 500 500 522 22 Charges for services 25,200 25,200 33,581 8,381 Intergovernmental (226,660) (226,660) (157,536) 69,124 State 82,015 82,015 85,364 3,349 Federal 43,829 43,829 43,807 (22) Total revenues 160,044 160,044 165,245 5,201 EXPENDITURES Personnel services 276,658 301,658 294,447 7,211 Materials and services 29,317 29,317 28,334 983 Capital outlay 100 100 - 100 Total 306,075 331,075 322,781 8,294 Operating contingency 80,629 55,629 - 55,629 Total expenditures 386,704 386,704 322,781 63,923 Excess (deficiency) of revenues over expenditures (226,660) (226,660) (157,536) 69,124 Other financing sources (uses) Transfers in 124,424 124,424 124,424 - Total other financing sources (uses) 124,424 124,424 124,424 - Net change in fund balance (102,236) (102,236) (33,112) 69,124 Fund balance - Beginning of year 102,236 102,236 105,313 3,077 Fund balance - End of year $ - $ - $ 72,201 $ 72,201 -157- DESCHUTES COUNTY, OREGON LAW LIBRARY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Charges for services Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 1,800 $ 1,800 $ 2,668 $ 868 150 150 11 (139) 200,000 200,000 206,762 6,762 201,950 201,950 209,441 7,491 51,306 51,306 49,482 1,824 114,314 114,314 114,369 (55) 100 100 - 100 165,720 165,720 163,851 1,869 260,613 260,613 - 260,613 426,333 426,333 163,851 262,482 (224,383) (224,383) 45,590 269,973 224,383 224,383 361,642 137,259 $ - $ - $ 407,232 $ 407,232 -158- DESCHUTES COUNTY, OREGON COUNTY CLERK RECORDS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Charges for services Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 1,850 $ 1,850 $ 1,951 $ 101 99,000 99,000 103,733 4,733 100,850 100,850 105,684 4,834 235,512 235,512 108,350 127,162 100 100 - 100 235,612 235,612 108,350 127,262 205,377 205,377 - 205,377 440,989 440,989 108,350 332,639 (340,139) (340,139) (2,666) 337,473 340,139 340,139 333,286 (6,853) $ - $ - $ 330,620 $ 330,620 -159- DESCHUTES COUNTY, OREGON CHILDREN & FAMILIES COMMISSION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 EXPENDITURES Personnel services 605,119 605,119 590,180 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 100 - 100 Local 2,292,198 2,292,198 2,126,285 165,913 Fines, forfeitures and penalties $ 78,000 $ 78,000 $ 86,656 $ 8,656 Investment earnings 5,000 5,000 4,365 (635) Charges for services 8,000 8,000 8,700 700 Contributions and donations - - 71 71 Intergovernmental Local 120,875 120,875 320,874 199,999 State 881,541 881,541 860,328 (21,213) Federal 691,799 691,799 591,022 (100,777) Total revenues 1,785,215 1,785,215 1,872,016 86,801 EXPENDITURES Personnel services 605,119 605,119 590,180 14,939 Materials and services 1,686,979 1,686,979 1,536,105 150,874 Capital outlay 100 100 - 100 Total 2,292,198 2,292,198 2,126,285 165,913 Operating contingency 233,088 233,088 - 233,088 Total expenditures 2,525,286 2,525,286 2,126,285 399,001 Excess (deficiency) of revenues over expenditures (740,071) (740,071) (254,269) 485,802 Other financing sources (uses) Transfers in 272,960 272,960 272,960 - Total other financing sources (uses) 272,960 272,960 272,960 - Net change in fund balance (467,111) (467,111) 18,691 485,802 Fund balance - Beginning of year 467,111 467,111 556,529 89,418 Fund balance - End of year $ - $ - $ 575,220 $ 575,220 -160- DESCHUTES COUNTY, OREGON SHERIFF'S ASSET FORFEITURE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -161- Variance with Original Budget Final Budget Actual Final Budget REVENUES Fines, forfeitures and penalties $ 5,000 $ 5,000 $ 4,471 $ (529) Investment earnings 100 100 171 71 Total revenues 5,100 5,100 4,642 (458) EXPENDITURES Personnel services - - - Materials and services 30,000 30,000 418 29,582 Capital outlay 100 100 - 100 Total expenditures 30,100 30,100 418 29,682 Net change in fund balance (25,000) (25,000) 4,224 29,224 Fund balance - Beginning of year 25,000 25,000 25,568 568 Fund balance - End of year $ - $ - $ 29,792 $ 29,792 -161- DESCHUTES COUNTY, OREGON COURT FACILITIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -162- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Fines, forfeitures and penalties $ 91,000 $ 91,000 $ 112,234 $ 21,234 Investment earnings - - 82 82 Total revenues 91,000 91,000 112,316 21,316 EXPENDITURES Materials and services 91,000 91,000 91,000 - Total expenditures 91,000 91,000 91,000 - Net change in fund balance - - 21,316 21,316 Fund balance - Beginning of year - - 6,444 6,444 Fund balance - End of year $ - $ - $ 27,760 $ 27,760 -162- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY COMMUNICATION SYSTEM SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings 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 Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 3,100 $ 3,100 $ 1,745 $ (1,355) 574,833 574,833 557,007 (17,826) (156,734) (136,610) 20,124 (156,734) - - 8,498 8,498 - - 17,047 17,047 577,933 577,933 584,297 6,364 $ - $ 181,261 $ 181,261 95,861 95,861 91,130 4,731 319,322 319,322 283,158 36,164 100 25,647 25,302 345 415,283 440,830 399,590 41,240 105,916 80,369 cne .[nn rn� wnn - 80,369 399,590 121,609 56,734 56,734 184,707 127,973 (156,734) (156,734) (136,610) 20,124 (156,734) (156,734) (136,610) 20,124 (100,000) (100,000) 48,097 148,097 100,000 100,000 133,164 33,164 $ - $ - $ 181,261 $ 181,261 -163- DESCHUTES COUNTY, OREGON PUBLIC HEALTH SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Fines, forfeitures and penalties Charges for services Contributions and donations 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 Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 6,214,951 6,190,732 6,101,477 Variance with Original Budget Final Budget Actual Final Budget $ 12,000 $ 12,000 $ 9,759 $ (2,241) - - 60 60 1,400, 560 1,400, 560 1,538,337 137,777 26,030 26,030 14,626 (11,404) 45,000 45,000 87,146 42,146 3,829,977 4,003,430 4,090,762 87,332 6,214,951 6,190,732 6,101,477 89,255 1,815,848 2,098,694 2,048,445 50,249 200,000 131,500 93,788 37,712 8,230,799 8,420,926 8,243,710 177,216 807,151 790,477 - 790,477 9,037,950 9,211,403 8,243,710 967,693 (3,723,783) (3,723,783) (2,502,206) 1,221,577 2,412,865 2,412,865 2,412,865 - (286,000) (286,000) (286,000) - 2,126,865 2,126,865 2,126,865 - (1,596,918) (1,596,918) (375,341) 1,221,577 1,596,918 1,596,918 1,702,888 105,970 $ - $ - $ 1,327,547 $ 1,327,547 -164- DESCHUTES COUNTY, OREGON HEALTHY START SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Charges for services Contributions and donations Intergovernmental Local State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -165- Variance with Original Budget Final Budget Actual Final Budget $ 4,000 $ 4,000 $ 2,436 $ (1,564) 24,000 24,000 896 (23,104) 400 400 4,760 4,360 140,100 140,100 48,640 (91,460) 168,500 168,500 56,732 (111,768) 161,399 123,054 87,229 35,825 258,923 258,923 55,771 203,152 420,322 381,977 143,000 238,977 132,007 170,352 - 170,352 552,329 552,329 143,000 409,329 (383,829) (383,829) (86,268) 297,561 383,829 383,829 416,868 33,039 $ $ - $ 330,600 $ 330,600 -165- DESCHUTES COUNTY, OREGON PUBLIC HEALTH RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year (30,000)30( ,000) (30,000) - (30,000) (30,000) (30,000) - (26,200) (26,200) (27,139) (939) 454,234 454,234 454,029 (205) $ 428,034 $ 428,034 $ 426,890 $ (1,144) -166- Variance with Original Budget Final! Budget Actual Final Budget $ 4,000 $ 4,000 $ 2,861 $ (1,139) 4,000 4,000 2,861 (1,139) 100 100 - 100 100 100 - 100 200 200 - 200 3,800 3,800 2,861 (939) (30,000)30( ,000) (30,000) - (30,000) (30,000) (30,000) - (26,200) (26,200) (27,139) (939) 454,234 454,234 454,029 (205) $ 428,034 $ 428,034 $ 426,890 $ (1,144) -166- DESCHUTES COUNTY, OREGON ABHA ACCOUNTABLE BEHAVIORAL HEALTH ALLIANCE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 EXPENDITURES Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 4,469,626 4,469,626 4,440,129 29,497 4,469,626 4,469,626 4,440,129 29,497 1,562,656 1,476,046 - 1,476,046 6,032,282 5,945,672 4,440,129 1,505,543 (2,184,593) (2,097,983) 2,017,508 4,115,491 (300,863) (387,473) (387,473) (300,863) (387,473) (387,473) (2,485,456) (2,485,456) 1,630,035 4,115,491 2,485,456 2,485,456 2,425,823 (59,633) $ - $ - $ 4,055,858 $ 4,055,858 -167- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 18,000 $ 18,000 $ 15,970 $ (2,030) Intergovernmental State 3,829,689 3,829,689 6,441,667 2,611,978 Total revenues 3,847,689 3,847,689 6,457,637 2,609,948 EXPENDITURES Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 4,469,626 4,469,626 4,440,129 29,497 4,469,626 4,469,626 4,440,129 29,497 1,562,656 1,476,046 - 1,476,046 6,032,282 5,945,672 4,440,129 1,505,543 (2,184,593) (2,097,983) 2,017,508 4,115,491 (300,863) (387,473) (387,473) (300,863) (387,473) (387,473) (2,485,456) (2,485,456) 1,630,035 4,115,491 2,485,456 2,485,456 2,425,823 (59,633) $ - $ - $ 4,055,858 $ 4,055,858 -167- DESCHUTES COUNTY, OREGON BEHAVIORAL HEALTH SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Other financing sources (uses) Transfers in 2,088,295 2,088,295 2,299,580 Variance with Transfer out Original Budget Final Budget Actual Final Budget REVENUES 1,802,295 1,802,295 2,013,580 211,285 Local (3,268,759) (3,268,759) 4,229 3,272,988 Licenses and permits $ 138,600 $ 138,600 $ 150,277 $ 11,677 Investment earnings 25,000 25,000 24,476 (524) Rents 13,100 13,100 17,375 4,275 Charges for services 4,740,548 4,579,196 4,470,799 (108,397) Contributions and donations - - 108 108 Intergovernmental Local 202,600 202,600 359,200 156,600 State 5,501,813 7,475,672 8,411,338 935,666 Federal 24,298 276,647 268,784 (7,863) Total revenues 10,645,959 12,710,815 13,702,357 991,542 EXPENDITURES Personnel services 9,600,395 10,428,186 9,566,359 861,827 Materials and services 3,929,205 5,805,749 5,975,457 (169,708) Capital outlay 400,000 390,000 169,892 220,108 Total 13,929,600 16,623,935 15,711,708 912,227 Operating contingency 1,787,413 1,157,934 - 1,157,934 Total expenditures 15,717,013 17,781,869 15,711,708 2,070,161 Excess (deficiency) of revenues over expenditures (5,071,054) (5,071,054) (2,009,351) 3,061,703 Other financing sources (uses) Transfers in 2,088,295 2,088,295 2,299,580 211,285 Transfer out (286,000) (286,000) (286,000) - Total other financing sources (uses) 1,802,295 1,802,295 2,013,580 211,285 Net change in fund balance (3,268,759) (3,268,759) 4,229 3,272,988 Fund balance - Beginning of year 3,268,759 3,268,759 3,109,999 (158,760) Fund balance - End of year $ - $ - $ 3,114,228 $ 3,114,228 -168- DESCHUTES COUNTY, OREGON ACUTE CARE SERVICES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Charges for services Intergovernmental State Total revenues EXPENDITURES Materials and services Total Contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget $ 8,200 $ 8,200 $ 15,000 15,000 Variance with Actual Final Budget 6,122 $ (2,078) 92,738 77,738 1,215,816 1,381,481 1,382,391 910 1,239,016 1,404,681 1,481,251 76,570 1,070,485 1,185,665 1,150,027 35,638 1,070,485 1,185,665 1,150,027 35,638 810,760 861,245 - 861,245 1,881,245 2,046,910 1,150,027 896,883 (642,229) (642,229) 331,224 973,453 (252,515) (252,515) (252,515) - (252,515) (252,515) (252,515) - (894,744) (894,744) 78,709 973,453 894,744 894,744 863,730 (31,014) $ - $ - $ 942,439 $ 942,439 -1169- DESCHUTES COUNTY, OREGON OHP - CHEMICAL DEPENDENCY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Intergovernmental State Total revenues EXPENDITURES Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 5,000 $ 5,000 $ 12,508 $ 7,508 1,040,000 1,040,000 1,402,734 362,734 1,045,000 1,045,000 1,415,242 370,242 285,246 310,246 220,159 90,087 285,246 310,246 220,159 90,087 1,656,264 1,506,589 - 1,506,589 1,941,510 1,816,835 220,159 1,596,676 (896,510) (771,835) 1,195,083 1,966,918 (271,402) (396,077) (396,077) - (271,402) (396,077) (396,077) - (1,167,912) (1,167,912) 799,006 1,966,918 1,167,912 1,167,912 1,430,674 262,762 $ - $ - $ 2,229,680 $ 2,229,680 -170- DESCHUTES COUNTY, OREGON COMMUNITY DEVELOPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Fines, forfeitures and penalties Investment earnings 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 Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,125, 085. 1,225,085 1,344,985 119,900 (173,885) (173,885) (173,885) - (229,822) (229,822) 60,711 290,533 229,822 229,822 131,834 (97,988) $ - $ - $ 192,545 $ 192,545 -171- Variance with Original Budget Final Budget Actual Final Budget $ 3,325 $ 3,325 $ 3,715 $ 390 4,000 4,000 1,112 (2,888) 9,600 9,600 11,400 1,800 2,751,681 2,751,681 2,559,601 (192,080) 160,200 160,200 135,053 (25,147) 42,500 42,500 19,405 (23,095) 50,000 50,000 41,370 (8,630) 3,021,306 3,021,306 2,771,656 (249,650) 2,893,071 2,917,101 2,900,232 16,869 1,057,029 1,057,029 981,813 75,216 100 100 - 100 3,950,200 3,974,230 3,882,045 92,185 252,128 328,098 - 328,098 4,202,328 4,302,328 3,882,045 420,283 (1,181,022) (1,281,022) (1,110,389) 170,633 1,125, 085. 1,225,085 1,344,985 119,900 (173,885) (173,885) (173,885) - (229,822) (229,822) 60,711 290,533 229,822 229,822 131,834 (97,988) $ - $ - $ 192,545 $ 192,545 -171- DESCHUTES COUNTY, OREGON CDD GROUNDWATER PARTNERSHIP SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -172- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 1,250 $ 1,250 $ 858 $ (392) Intergovernmental Federal - - 105,000 105,000 Total revenues 1,250 1,250 105,858 104,608 EXPENDITURES Materials and services 419,797 419,797 105,000 314,797 Debt service 9,168 9,168 9,168 - Total 428,965 428,965 114,168 314,797 Contingency 100,000 100,000 - 100,000 Total expenditures 528,965 528,965 114,168 414,797 Excess (deficiency) of revenues over expenditures (527,715) (527,715) (8,310) (519,405) Other financing sources (uses) Transfers in 300,000 300,000 - (300,000) Total other financing sources (uses) 300,000 300,000 - (300,000) Net change in fund balance (227,715) (227,715) (8,310) 219,405 Fund balance - Beginning of year 227,715 227,715 98,205 (129,510) Fund balance - End of year $ - $ - $ 89,895 $ 89,895 -172- DESCHUTES COUNTY, OREGON NEWBERRY NEIGHBORHOOD SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Loan payments Other Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget $ 3,550 $ 3,550 $ 20,000 20,000 100,000 100,000 123,550 123,550 100 100 100 100 200 200 38,350 38,350 Variance with Actual Final Budget 2,837 $ (713) - (20,000) (100,000) 2,837 (120,713) 100 85,000 85,200 2,837 (35,513) (361,321) (361,321) 47,523) 313,798 (361,321) (361,321) (47,523) 313,798 (322,971) (322,971) (44,686) 278,285 466,043 466,043 466,117 74 $ 143,072 $ 143,072 $ 421,431 $ 278,359 -173- DESCHUTES COUNTY, OREGON GIS DEDICATED FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings 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 Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Actual Final Budget $ 1,500 $ 1,500 $ 1,182 $ (318) 348,416 348,416 306,404 (42,012) 83,500 83,500 100,791 17,291 433,416 433,416 408,377 (25,039) 409,971 409,971 403,277 6,694 76,281 76,281 45,859 30,422 8,700 8,700 - 8,700 494,952 494,952 449,136 45,816 77,968 77,968 - 77,968 572,920 572,920 449,136 123,784 (139,504) (139,504) (40,759) 98,745 (97,496) (97,496) (97,496) - (97,496) (97,496) (97,496) - (237,000) (237,000) (138,255) 98,745 237,000 237,000 240,155 3,155 $ - $ - $ 101,900 $ 101,900 -174- DESCHUTES COUNTY, OREGON NATURAL RESOURCE PROTECTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -175- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ - $ - Charges for services 162,000 162,000 125,911 (36,089) Contributions and donations - - 5,000 5,000 Intergovernmental State 6,242 6,242 5,742 (500) Federal 2,915,083 2,915,083 446,821 (2,468,262) Total revenues 3,083,325 3,083,325 583,474 (2,499,851) EXPENDITURES Personnel services 113,777 129,777 122,172 7,605 Materials and services 2,968,942 2,968,942 461,263 2,507,679 Total 3,082,719 3,098,719 583,435 2,515,284 Operating contingency 33,911 17,911 - 17,911 Total expenditures 3,116,630 3,116,630 583,435 2,533,195 Net change in fund balance (33,305) (33,305) 39 33,344 Fund balance - Beginning of year 33,305 33,305 94,686 61,381 Fund balance - End of year $ - $ - $ 94,725 $ 94,725 -175- DESCHUTES COUNTY, OREGON FEDERAL FOREST TITLE III SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Intergovernmental Federal Total revenues EXPENDITURES Materials and services Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 2,000 $ 2,000 $ 2,658 $ 658 154,254 154,254 145,233 (9,021) 156,254 156,254 147,891 (8,363) 360,000 360,000 305,910 54,090 360,000 360,000 305,910 54,090 209,971 209,971 - 209,971 569,971 569,971 305,910 264,061 (413,717) (413,717) (158,019) 255,698 413,717 413,717 395,903 (17,814) $ - $ - $ 237,884 $ 237,884 -176- DESCHUTES COUNTY, OREGON SURVEYOR SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -177- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Licenses and permits $ 30,000 $ 30,000 $ 14,753 $ (15,247) Investment earnings - - 257 257 Charges for services 18,000 18,000 25,021 7,021 Total revenues 48,000 48,000 40,031 (7,969) EXPENDITURES Materials and services 30,000 30,000 30,000 - Capital outlay - - - - Total 30,000 30,000 30,000 - Operating contingency 38,236 38,236 - 38,236 Total expenditures 68,236 68,236 30,000 38,236 Net change in fund balance (20,236) (20,236) 10,031 30,267 Fund balance - Beginning of year 20,236 20,236 20,815 579 Fund balance - End of year $ - $ - $ 30,846 $ 30,846 -177- DESCHUTES COUNTY, OREGON PUBLIC LAND CORNER PRESERVATION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Charges for services Total revenues EXPENDITURES Materials and services Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 8,000 $ 8,000 $ 6,265 $ (1,735) 437,000 437,000 407,379 (29,621) 445,000 445,000 413,644 (31,356) 700,000 700,000 643,014 56,986 700,000 700,000 643,014 56,986 545,419 545,419 - 545,419 1,245,419 1,245,419 643,014 602,405 (800,419) (800,419) (229,370) 571,049 800,419 800,419 799,209 (1,210) $ - $ - $ 569,839 $ 569,839 111115'r-31 DESCHUTES COUNTY, OREGON COUNTYWIDE TRANSPORTATION SDC IMPROVEMENT FEE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Licenses and permits Investment earnings Loan repayments Total revenues EXPENDITURES Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 250,200 $ 250,200 $ 390,349 $ 140,149 2,700 2,700 2,756 56 252,900 252,900 393,105 140,205 217,258 217,258 - 217,258 217,258 217,258 - 217,258 35,642 35,642 393,105 357,463 (250,000) (250,000) (250,000) - (250,000) (250,000) (250,000) - (214,358) (214,358) 143,105 357,463 214,358 214,358 311,165 96,807 $ - $ - $ 454,270 $ 454,270 -179- DESCHUTES COUNTY, OREGON DOG CONTROL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Licenses and permits Fines, forfeitures and penalties Investment earnings Charges for services Contributions and donations Total revenues EXPENDITURES Personnel services Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 185,000 $ 185,000 $ 188,131 $ 3,131 3,800 3,800 6,948 3,148 1,000 1,000 1,863 863 300 300 257 (43) 2,000 2,000 2,490 490 192,100 192,100 199,689 7,589 64,311 66,366 65,569 797 363,983 363,983 244,562 119,421 428,294 430,349 310,131 120,218 48,453 46,398 - 46,398 476,747 476,747 310,131 166,616 (284,647) (284,647) (110,442) 174,205 119,796 119,796 119,796 - 119,796 119,796 119,796 - (164,851) (164,851) 9,354 174,205 189,851 189,851 253,640 63,789 $ 25,000 $ 25,000 $ 262,994 $ 237,994 -180- DESCHUTES COUNTY, OREGON ADULT PAROLE & PROBATION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Fines, forfeitures and penalties Investment earnings 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 Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -181- Variance with Original Budget Final Budget Actual Final Budget $ 370,000 $ 370,000 $ 319,387 $ (50,613) 9,000 9,000 6,036 (2,964) 78,100 78,100 72,002 (6,098) 124,832 124,832 124,834 2 3,121,228 3,121,228 2,985,923 (135,305) 3,703,160 3,703,160 3,508,182 (194,978) 3,168,688 3,168,688 3,053,235 115,453 886,890 886,890 768,464 118,426 100 100 - 100 4,055,678 4,055,678 3,821,699 233,979 516,974 516,974 - 516,974 4,572,652 4,572,652 3,821,699 750,953 (869,492) (869,492) (313,517) 555,975 338,292 338,292 338,292 - (28,800) (28,800) (28,800) - 309,492 309,492 309,492 - (560,000) (560,000) (4,025) 555,975 560,000 560,000 634,464 74,464 $ - $ - $ 630,439 $ 630,439 -181- DESCHUTES COUNTY, OREGON EXTENSION 4-H SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Investment earnings 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 Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 361,310 $ 361,310 $ 384,817 $ 23,507 2,040 2,040 2,249 209 3,000 3,000 3,420 420 81,000 81,000 4,163 (76,837) 24,200 24,200 25,268 1,068 471,550 471,550 419,917 (51,633) 143,251 143,251 134,786 8,465 366,313 366,313 219,910 146,403 100 100 - 100 509,664 509,664 354,696 154,968 78,970 78,970 - 78,970 588,634 588,634 354,696 233,938 (117,084) (117,084) 65,221 182,305 100 100 (100) (161,016) (161,016) (100,000) 61,016 (160,916) (160,916) (100,000) 60,916 (278,000) (278,000) (34,779) 243,221 278,000 278,000 174,011 (103,989) $ - $ - $ 139,232 $ 139,232 -182- DESCHUTES COUNTY, OREGON EXTENSION 4-H CONSTRUCTION (SUB -FUND OF EXTENSION 4-H) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -183- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 950 $ 950 $ 1,296 $ 346 Total revenues 950 950 1,296 346 EXPENDITURES Materials and services 100 100 - 100 Capital outlay 100 100 - 100 Total expenditures 200 200 - 200 Excess (deficiency) of revenues over expenditures 750 750 1,296 546 Other financing sources (uses) Transfers in 161,016 161,016 100,000 (61,016) Transfers out (100) (100) - 100 Total other financing sources (uses) 160,916 160,916 100,000 (60,916) Net change in fund balance 161,666 161,666 101,296 (60,370) Fund balance - Beginning of year 176,200 176,200 176,384 184 Fund balance - End of year $ 337,866 $ 337,866 $ 277,680 $ (60,186) -183- DESCHUTES COUNTY, OREGON BLACK BUTTE RANCH SERVICE DISTRICT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Investment earnings Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -184- Variance with Original Budget Final Budget Actual Final Budget $ 835,206 $ 835,206 $ 872,794 $ 37,588 2,000 2,000 3,792 1,792 13,200 13,200 13,200 - 500 500 2,529 2,029 - - 2,975 2,975 - - 1,673 1,673 - - 22,173 22,173 850,906 850,906 919,136 68,230 636,317 636,317 617,465 18,852 174,150 174,150 165,758 8,392 45,000 45,000 33,220 11,780 855,467 855,467 816,443 39,024 100,000 100,000 - 100,000 955,467 955,467 816,443 139,024 (104,561) (104,561) 102,693 207,254 543,100 543,100 624,719 81,619 $ 438,539 $ 438,539 $ 727,412 $ 288,873 -184- DESCHUTES COUNTY, OREGON SUNRIVER SERVICE DISTRICT - OPERATING FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Investment earnings Charges for services Other Intergovernmental Federal Total revenues EXPENDITURES Police Personnel services Materials and services Total Fire and Emergency Services Personnel services Materials and services Total Pathway Rangers Personnel services Materials and services Total General Personnel services Materials and services Capital outlay Debt service Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,508,176 1,525,676 1,483,859 Variance with Original Budget Final Budget Actual Final Budget $ 3,816,570 $ 3,816,570 $ 3,945,363 $ 128,793 7,500 7,500 9,778 2,278 167,000 167,000 172,688 5,688 5,150 5,150 13,680 8,530 - - 22,500 22,500 3,996,220 3,996,220 4,164,009 167,789 1,508,176 1,525,676 1,483,859 41,817 181,143 181,143 150,471 30,672 1,689,319 1,706,819 1,634,330 72,489 1,816,847 1,816,847 1,716,196 100,651 324,489 324,489 327,043 (2,554) 2,141, 336 2,141,336 2,043,239 98,097 81,514 81,514 71,055 10,459 7,100 7,100 4,267 2,833 88,614 88,614 75,322 13,292 10,970 12,970 13,151 (181) 130,750 161,450 159,952 1,498 100 100 - 100 100 100 - 100 141,920 174,620 173,103 1,517 256,918 205,718 - 205,718 4,318,107 4,317,107 3,925,994 391,113 (321,887) (320,887) 238,015 558,902 (200,000) (200,000) (200,000) - (521,887) (520,887) 38,015 558,902 1,221,887 1,221,887 1,455,291 233,404 $ 700,000 $ 701,000 $ 1,493,306 $ 792,306 -185- DESCHUTES COUNTY, OREGON SUNRIVER SERVICE DISTRICT - RESERVE FUND (SUB -FUND OF SUNRIVER SERVICE DISTRICT) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -186- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 500 $ 500 $ 1,673 $ 1,173 Other - - 6,621 6,621 Total revenues 500 500 8,294 7,794 EXPENDITURES Materials and services 120 120 120 - Capitai outlay 55,000 56,000 55,634 366 Total expenditures 55,120 56,120 55,754 366 Excess (deficiency) of revenues over expenditures (54,620) (55,620) (47,460) 8,160 Other- financing sources (uses) Transfers in 200,000 200,000 200,000 - Net change in fund balance 145,380 144,380 152,540 8,160 Fund balance - Beginning of year 353,745 353,745 358,364 4,619 Fund balance - End of year $ 499,125 $ 498,125 $ 510,904 $ 12,779 -186- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Continued -187- CDD Bldg Full Faith & FF & C, Credit Series LID LID Refunding 2003 / Ref Full Faith & 2007 Series 2009 Series Series 2004 Series 2012 Credit 2005 ASSETS Cash and cash equivalents $ 5,783 $ 4,387 $ 11,224 $ 6,745 $ 3,054 Investments, plus accrued interest 2,071 1,570 4,018 2,414 1,092 Taxes receivable - - - - Accounts receivable - - 37,162 Assessments receivable 512,349 263,820 - - - Total assets $ 520,203 $ 269,777 $ 15,242 $ 46,321 $ 4,146 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ 512,349 $ 263,820 $ $ $ Total liabilities 512,349 263,820 - Fund balances: Restricted - - - Assigned 7,854 5,957 15,242 46,321 4,146 Total fund balance 7,854 5,957 15,242 46,321 4,146 Total liabilities and fund balances $ 520,203 $ 269,777 $ 15,242 $ 46,321 $ 4,146 Continued -187- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Continued -188- HHSIBJCC FF & C, Public Safety Full Faith & Full Faith & Refunding Full Faith & General Credit 2008 Credit 2009 Series 2005 Credit 2010 Obligation ASSETS Cash and cash equivalents $ 172,871 $ 90,306 $ 6,579 $ 124,669 $ 273,996 Investments, plus accrued interest 61,876 32,321 2,354 44,623 98,071 Taxes receivable - - - - 151,417 Accounts receivable 38,614 - - - Assessments receivable - - - - - Total assets $ 273,361 $ 122,627 $ 8,933 $ 169,292 $ 523,484 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ - $ - $ - $ $ 131,744 Total liabilities - - - 131,744 Fund balances: Restricted - - - 391,740 Assigned 273,361 122,627 8,933 169,292 - 273,361 122,627 8,933 169,292 391,740 Total liabilities and fund balances $ 273,361 $ 122,627 $ 8,933 $ 169,292 $ 523,484 Continued -188- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 -189- Sunriver Bend Library Library CSD Total PERS Series CSD General General Nonmajor Debt 200212004 Obligation Obligation Service Funds ASSETS Cash and cash equivalents $ 72,805 $ 124,773 $ 12,750 $ 909,942 Investments, plus accrued interest 26,061 44,660 4,564 325,695 Taxes receivable - 54,448 6,386 212,251 Accounts receivable - - 75,776 Assessments receivable - - 776,169 Total assets $ 98,866 $ 223,881 $ 23,700 $ 2,299,833 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ - $ 47,824 $ 5,597 $ 961,334 Total liabilities - 47,824 5,597 961,334 Fund balances: Restricted - 176,057 18,103 585,900 Assigned 98,866 752,599 98,866 176,057 18,103 1,338,499 Total liabilities and fund balances $ 98,866 $ 223,881 $ 23,700 $ 2,299,833 -189- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year CDD Bldg FF&C, LID LID LID Refunding 2005 Series 2007 Series 2009 Series Series 2004 10,834 91,009 59,623 - 2,620 28,190 15,229 129 13,454 119799 74,852 129 - - - 500 13,655 106,200 55,260 150,000 273 21,558 14,167 23,885 13,928 127,758 69,427 174,385 (474) (8,559) 5,425 (174,256) 187 - - 173,885 187 - - 173,885 (287) (8,559) 5,425 (371) 287 16,413 532 15,613 $ - $ 7,854 $ 5,957 $ 15,242 Continued -190- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Full Faith & 252,464 - 200,000 21, 893, 362 Credit Series - - (21,520,747)_ - 20031 Ref Full Faith & Full Faith & Full Faith & Series 2012 Credit 2005 Credit 2008 Credit 2009 4,021 326,930 169,115 $ 46,321 $ 4,146 900 125 2,677 1,240 632,567 - 454,037 - - - 250,791 - 633,467 125 707,505 1,240 750 - 400 400 668,592 153,350 380,000 130,000 595,890 99,114 380,674 117,328 372,216 - 1,637,448 252,464 761,074 247,728 (1,003,981) (252,339) (53,569) (246,488) 619,090 252,464 - 200,000 21, 893, 362 - - - (21,520,747)_ - - - 991,705 252,464 - 200,000 (12,276) 125 (53,569) (46,488) 58,597 4,021 326,930 169,115 $ 46,321 $ 4,146 $ 273,361 $ 122,627 Continued -191- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year HHSIBJCC FF & C Public Safety Refunding Full Faith & General PERS Series Series 2005 Credit 2010 Obligation 2002/2004 $ - $ - $ 2,283,583 $ - 304 1,021 6,732 1,509 - 129,063 - - - - - 894,545 304 130,084 2,290,315 896,054 500 400 - - 445,000 50,000 2,075,000 162,853 124,418 41,421 244,233 742,200 (569,614) 38,263 (28,918) (8,999) 569,418 - - - 569,418 - - - (196) 38,263 (28,918) (8,999) 9,129 131,029 420,658 107,865 $ 8,933 $ 169,292 $ 391,740 $ 98,866 Continued -192- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Taxes - property Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Redmond Sunriver Bend Library Library CSD Library CSD Total CSD General General General Nonmajor Debt Obligation Obligation Obligation Service Funds $ 815,116 $ 144,629 $ 97,473 $ 3,340,801 - - - 161,466 1,181 648 366 62,871 - - - 1,215,667 - - - 1,145, 336 816,297 145,277 97,839 5,926,141 2,950 755,000 68,265 75,000 5,288,175 67,904 116,735 23,048 2,612,848 - - - 372,216 822,904 185,000 98,048 8,276,189 (6,607) (39,723) (209) (2,350,048 - 1,815,044 - 21,893,362 - (21,520,747) - 2,187,659 (6,607) (39,723) (209) (162,389) 182,664 39,723 18,312 1,500,888 $ 176,057 $ - $ 18,103 $ 1,338,499 S&I'kll DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2005 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 21,400 Original 13,928 7,472 Variance with 21,400 Budget Final Budget Actual Final Budget REVENUES 48,700 48,700 (474) (49,174) Local 20,000 20,000 Special assessments $ 68,000 $ 68,000 $ 10,834 $ (57,166) Investment earnings 2,100 2,100 2,620 520 Total revenues 70,100 70,100 13,454 (56,646) EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 21,400 21,400 13,928 7,472 21,400 21,400 13,928 7,472 48,700 48,700 (474) (49,174) 20,000 20,000 187 (19,813) (68,700) (68,700) - 68,700 (48,700) (48,700) 187 48,887 - - (287) (287) - - 287 287 -194- DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2007 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 IN R&B Original Variance with Budget Final Budget Actual Fina! Budget REVENUES Local Special assessments $ 300,000 $ 300,000 $ 91,009 $ (208,991) Investment earnings 18,600 18,600 28,190 9,590 Total revenues 318,600 318,600 119,199 (199,401) EXPENDITURES Debt service 276,783 276,783 127,758 149,025 Total expenditures 276,783 276,783 127,758 149,025 Net change in fund balance 41,817 41,817 (8,559) (50,376) Fund balance - Beginning of year - - 16,413 16,413 Fund balance - End of year $ 41,817 $ 41,817 $ 7,854 $ (33,963) IN R&B DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2009 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 240,900 Original 69,427 171,473 Variance with 240,900 Budget Final Budget Actual Final Budget REVENUES (13,775) Local Special assessments $ 250,000 $ 250,000 $ 59,623 $ (190,377) Investment earnings 10,100 10,100 15,229 5,129 Total revenues 260,100 260,100 74,852 (185,248) EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 240,900 240,900 69,427 171,473 240,900 240,900 69,427 171,473 19,200 19,200 5,425 (13,775) 532 532 $ 19,200 $ 19,200 1 5,957 $ (13,243) -196- DESCHUTES COUNTY, OREGON CDD BUILDING 1996 FULL FAITH & CREDIT, REFUNDING SERIES 2004 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Other financing sources (uses) Transfers in Original 173,885 173,885 - Variance with 173,885 Budget Final Budget Actual Final Budget REVENUES (371) 29 Fund balance - Beginning of year 15,590 15,590 Local Fund balance - End of year $ 15,190 $ 15,190 $ 15,242 $ 52 Investment earnings $ 100 $ 100 $ 129 $ 29 Total revenues 100 100 129 29 EXPENDITURES Materials and services 500 500 500 - Debt service 173,885 173,885 173,885 - Total expenditures 174,385 174,385 174,385 - Excess (deficiency) of revenues over expenditures (174,285) (174,285) (174,256) 29 Other financing sources (uses) Transfers in 173,885 173,885 173,885 - Total other financing sources (uses) 173,885 173,885 173,885 - Net change in fund balance (400) (400) (371) 29 Fund balance - Beginning of year 15,590 15,590 15,613 23 Fund balance - End of year $ 15,190 $ 15,190 $ 15,242 $ 52 -197- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2003/REF SERIES 2012 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 EXPENDITURES Materials and services Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,000 373,817 372,966 851 1,611,985 1,611,985 1,264,482 347,503 1,612,985 1,985,802 1,637,448 348,354 (979,399) (1,352,216) (1,003,981) 348,235 966,593 Original 619,090 Variance with - Budget Final Budget Actual Final Budget REVENUES (21,522,006) (21,520,747) 1,259 Local Investment earnings $ 1,000 $ 1,000 $ 900 $ (100) Rents 632,586 632,586 632,567 (19) Total revenues 633,586 633,586 633,467 (119) EXPENDITURES Materials and services Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,000 373,817 372,966 851 1,611,985 1,611,985 1,264,482 347,503 1,612,985 1,985,802 1,637,448 348,354 (979,399) (1,352,216) (1,003,981) 348,235 966,593 966,593 619,090 (347,503) - 21,894,823 21,893,362 (1,461) - (21,522,006) (21,520,747) 1,259 966,593 1,339,410 991,705 (347,705) (12,806) (12,806) (12,276) 530 52,180 52,180 58,597 6,417 $ 39,374 $ 39,374 $ 46,321 $ 6,947 -198- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2005 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -199- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 100 $ 100 $ 125 $ 25 Total revenues 100 100 125 25 EXPENDITURES Materials and services 500 500 - 500 Debt service 252,464 252,464 252,464 - Total expenditures 252,964 252,964 252,464 500 Excess (deficiency) of revenues over expenditures (252,864) (252,864) (252,339) 525 Other financing sources (uses) Transfers in 252,464 252,464 252,464 - Total other financing sources (uses) 252,464 252,464 252,464 - Net change in fund balance (400) (400) 125 525 Fund balance - Beginning of year 3,496 3,496 4,021 525 Fund balance - End of year $ 3,096 $ 3,096 $ 4,146 $ 1,050 -199- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2008 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 REVENUES Local Investment earnings Rents Intergovernmental Local Total revenues EXPENDITURES Materials and services Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Variance with Budget Final Budget Actual Final Budget $ 2,500 $ 2,600 $ 2,677 $ 177 463,368 463,368 454,037 (9,331) 280,791 280,791 250,791 (30,000) 746,659 746,659 707,505 (39,154) 2,500 2,500 400 2,100 760,675 760,675 760,674 1 763,175 763,175 761,074 2,101 (16,516) (16,516) (53,569) (37,053) 69,000 69,000 326,930 257,930 $ 52,484 $ 52,484 $ 273,361 $ 220,877 -200- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2009 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 500 $ 500 $ 1,240 $ 740 Total revenues 500 500 1,240 740 EXPENDITURES Materials and services Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 2,100 2,100 400 1,700 247,328 247,328 247,328 - 249,428 249,428 247,728 1,700 (248,928) (248,928) (246,488) 2,440 545,000 545,000 200,000 (345,000) 545,000 545,000 200,000 (345,000) 296,072 296,072 (46,488) (342,560) 167,000 167,000 169,115 2,115 $ 463,072 $ 463,072 $ 122,627 $ (340,445) -201- DESCHUTES COUNTY, OREGON HHS/BJCC FULL FAITH & CREDIT, REFUNDING SERIES 2005 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 50 $ 50 $ 304 $ 254 Total revenues 50 50 304 254 EXPENDITURES Materials and services 500 500 500 - Debt service 569,418 569,418 569,418 - Total expenditures 569,918 569,918 569,918 - Excess (deficiency) of revenues over expenditures (569,868) (569,868) (569,614) 254 Other financing sources (uses) Transfers in 569,418 569,418 569,418 - Total other financing sources (uses) 569,418 569,418 569,418 - Net change in fund balance (450) (450) (196) 254 Fund balance - Beginning of year 9,000 9,000 9,129 129 Fund balance - End of year $ 8,550 $ 8,550 $ 8,933 $ 3133 -202- DESCHUTES COUNTY, OREGON FULL FAITH & CREDIT 2010 - SECURE TREATMENT FACILITY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings Rents Total revenues EXPENDITURES Materials and services Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 500 $ 500 $ 1,021 $ 521 129,473 129,473 129,063 (410) 129,973 129,973 130,084 111 1,000 1,000 400 600 91,422 91,422 91,421 1 92,422 92,422 91,821 601 37,551 37,551 38,263 712 103,375 103,375 131,029 27,654 $ 140,926 $ 140,926 $ 169,292 $ 28,366 -203- DESCHUTES COUNTY, OREGON FULL FAITH & CREDIT JAIL REMODEL DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings Total revenues EXPENDITURES Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Sale of assets Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 3,000,000 $ 3,000,000 $ - $ 3,000,000 3,000,000 3,000,000 - 3,000,000 (3,000,000) (3,000,000) - 3,000,000 3,000,000 3,000,000 - (3,000,000) 3,000,000 3,000,000 - (3,000,000) $ - $ - $ - $ - -204- DESCHUTES COUNTY, OREGON PUBLIC SAFETY 1998/2002 GENERAL OBLIGATION BONDS DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes - property Investment earnings Total revenues EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 2,164,233 $ 2,164,233 $ 2,283,583 $ 119,350 5,000 5,000 6,732 1,732 2,169,233 2,169,233 2,290,315 121,082 2,319,233 2,319,233 2,319,233 - 2,319,233 2,319,233 2,319,233 - (150,000) (150,000) (28,918) 121,082 300,000 300,000 420,658 120,658 $ 150,000 $ 150,000 $ 391,740 $ 241,740 -205- DESCHUTES COUNTY, OREGON PERS, SERIES 2002 and 2004 DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -206- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 500 $ 500 $ 1,509 $ 1,009 Charges for services 904,553 904,553 894,545 (10,008) Total revenues 905,053 905,053 896,054 (8,999) EXPENDITURES Debt service 905,053 905,053 905,053 - Total expenditures 905,053 905,053 905,053 - Excess (deficiency) of revenues over expenditures - - (8,999) (8,999) Other financing sources (uses) Transfers in 100 100 - (100) Total other financing sources (uses) 100 100 - (100) Net change in fund balance 100 100 (8,999) (9,099) Fund balance - Beginning of year 94,000 94,000 107,865 13,865 Fund balance - End of year $ 94,100 $ 94,100 $ 98,866 $ 4,766 -206- DESCHUTES COUNTY, OREGON BEND LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes - property Investment earnings Total revenues EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 763,804 $ 763,804 $ 815,116 $ 51,312 300 300 1,181 881 764,104 764,104 816,297 52,193 822,904 822,904 822,904 - 822,904 822,904 822,904 - (58,800) (58,800) (6,607) 52,193 117,000 117,000 182,664 65,664 $ 58,200 $ 58,200 $ 176,057 $ 117,857 -207- DESCHUTES COUNTY, OREGON REDMOND LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes - property Investment earnings Total revenues EXPENDITURES Materials and services Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 158,900 $ 158,900 $ 144,629 $ (14,271) 185,000 185,000 185,000 - 185,000 185,000 185,000 - (26,000) (26,000) (39,723) (13,723) 26,000 26,000 39,723 13,723 -208- DESCHUTES COUNTY, OREGON SUNRIVER LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes - property Investment earnings Total revenues EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 93,048 $ 93,048 $ 97,473 $ 4,425 - - 366 366 93,048 93,048 97,839 4,791 98,048 98,048 98,048 - 98,048 98,048 98,048 - (5,000) (5,000) (209) 4,791 13,000 13,000 18,312 5,312 $ 8,000 $ 8,000 $ 18,103 $ 10,103 DESCHUTES COUNTY, OREGON JAIL PROJECT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 5,000 $ 5,000 $ 445 $ (4,555) Total revenues 5,000 5,000 445 (4,555) EXPENDITURES Materials and services 37,708 49,708 42,478 7,230 Capital outlay 867,292 855,292 724,114 131,178 Total expenditures 905,000 905,000 766,592 138,408 Net change in fund balance (900,000) (900,000) (766,147) 133,853 Fund balance - Beginning of year 900,000 900,000 (3,223,574) (4,123,574) Fund balance - End of year $ - $ - $ (3,989,721) $ (3,989,721) -210- DESCHUTES COUNTY, OREGON NONMAJOR CAPITAL PROJECT FUNDS COMBINING BALANCE SHEET JUNE 30, 2012 Fund balances: Restricted - 418,578 - 629,956 1,048,534 Committed - 122,361 - - 122,361 Assigned 169,901 - 570,272 - 740,173 Unassigned - - - - - Total fund balance 169,901 540,939 570,272 629,956 1,911,068 Total liabilities and fund balances $ 169,901 $ 549,582 $ 571,013 $ 645,110 $ 1,935,606 -211- Total Local Jamison North County Nonmajor Improvement Acquisition Services Campus Capital District and Remodel Building Improvement Projects Funds ASSETS Cash and cash equivalents $ 125,117 $ 404,719 $ 420,501 $ 475,067 $ 1,425,404 Investments, plus accrued interest 44,784 144,863 150,512 170,043 510,202 Total assets $ 169,901 $ 549,582 $ 571,013 $ 645,110 $ 1,935,606 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 8,643 $ 741 $ 15,154 $ 24,538 Total liabilities 8,643 741 15,154 24,538 Fund balances: Restricted - 418,578 - 629,956 1,048,534 Committed - 122,361 - - 122,361 Assigned 169,901 - 570,272 - 740,173 Unassigned - - - - - Total fund balance 169,901 540,939 570,272 629,956 1,911,068 Total liabilities and fund balances $ 169,901 $ 549,582 $ 571,013 $ 645,110 $ 1,935,606 -211- DESCHUTES COUNTY, OREGON NONMAJOR CAPITAL PROJECTS FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2012 Total Local Jamison North County Non -Major Improvement Acquisition Services Campus Capital District and Remodel Building Improvement Projects Funds REVENUES Local Investment earnings $ 1,112 $ 3,669 $ 3,922 $ 5,001 $ 13,704 Total revenues 1,112 3,669 3,922 5,001 13,704 EXPENDITURES Capital outlay 5,672 39,329 33,650 172,450 251,101 Total expenditures 5,672 39,329 33,650 172,450 251,101 Excess (deficiency) of revenues over expenditures (4,560) (35,660) (29,728) (167,449) (237,397) OTHER FINANCING SOURCES (USES) Transfers in from other funds 600,000 600,000 Transfer out to other funds (187)_ - (187) Total other financing sources (uses) (187) 600,000 599,813 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (4,747) (35,660) 570,272 (167,449) 362,416 Fund balance - Beginning of year 174,648 576,599 - 797,405 1,648,652 Fund balance - End of year $ 169,901 $ 540,939 $ 570,272 $ 629,956 $ 1,911,068 -212- DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 1,400 $ 1,400 $ 1,112 $ (288) Total revenues 1,400 1,400 1,112 (288) EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) 15,000 15,000 100 15,100 209,926 209,926 ,)Ila n13c 111ic nnc 5,672 5,672 (223,626) (223,626) (4,560) 9,328 100 9,428 209,926 219,354 AAM AIM Transfers in 68,700 68,700 - (68,700) Transfers out (20,000) (20,000) (187) 19,813 Total other financing sources (uses) 48,700 48,700 (187) (48,887) Net change in fund balance (174,926) (174,926) (4,747) 170,179 Fund balance - Beginning of year 174,926 174,926 174,648 (278) Fund balance - End of year $ - $ - $ 169,901 $ 169,901 -213- DESCHUTES COUNTY, OREGON JAMISON ACQUISITION & REMODEL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 5,000 $ 5,000 $ 3,669 $ (1,331) Total revenues 5,000 5,000 3,669 (1,331) EXPENDITURES Materials and services 60,721 60,721 34,329 26,392 Capital outlay 199,279 199,279 5,000 194,279 Total expenditures 260,000 260,000 39,329 220,671 Excess (deficiency) of revenues Fund balance - End of year $ - $ - $ 540,939 $ 540,939 over expenditures (255,000) (255,000) (35,660) 219,340 Other financing sources (uses) Transfers out 345,000 X345,000) - 345,000 Total other financing sources (uses) (345,000) (345,000) - 345,000 Net change in fund balance (600,000) (600,000) (35,660) 564,340 Fund balance - Beginning of year 600,000 600,000 576,599 (23,401) Fund balance - End of year $ - $ - $ 540,939 $ 540,939 -214- DESCHUTES COUNTY, OREGON NORTH COUNTY SERVICES BUILDING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ - $ - $ 3,922 $ 3,922 3,922 3,922 401,663 401,663 33,650 368,013 198,337 198,337 - 198,337 600,000 600,000 33,650 566,350 (600,000) (600,000) (29,728) 570,272 600,000 600,000 600,000 - 600,000 600,000 600,000 - - - 570,272 570,272 $ - $ - $ 570,272 $ 570,272 -215- DESCHUTES COUNTY, OREGON CAMPUSIMPROVEMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 -216- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 4,500 $ 4,500 $ 5,001 $ 501 Total revenues 4,500 4,500 5,001 501 EXPENDITURES Materials and services 102,731 302,731 172,450 130,281 Capital outlay 831,000 631,000 - 631,000 Total 933,731 933,731 172,450 761,281 Operating contingency 51,769 51,769 - 51,769 Total expenditures 985,500 985,500 172,450 813,050 Net change in fund balance (981,000) (981,000) (167,449) 813,551 Fund balance - Beginning of year 981,000 981,000 797,405 (183,595) Fund balance - End of year $ - $ - $ 629,956 $ 629,956 -216- DESCHUTES COUNTY, OREGON SISTERS HEALTH CLINIC SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2012 Original Variance with Budget Final Budget Actual Final Budget REVENUES Intergovernmental Federal Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 500,000 $ 500,000 $ - $ (500,000) 500,000 500,000 - (500,000) 100,000 100,000 - 100,000 400,000 400,000 - 400,000 500,000 500,000 - 500,000 -217- This page intentionally left blank. FIDUCIARY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON FIDUCIARY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS - DETAIL ACTIVITY FOR THE YEAR ENDED JUNE 30, 2012 Amounts Held for Others Assets Cash, cash equivalents and investments, at market; plus accrued interest Accounts receivable Liabilities Accounts payable Due to other entities Governmental Others Balance Balance July 1, 2011 Additions Deductions June 30, 2012 $ 11,270,598 $271,923,579 $272,309,573 $ 10,884,603 125,744 171,593 38,406 258,932 $ 11,396,342 $ 272,095,172 $ 272,347,979 11,143,535 $ 20,631 $ 8,391,239 $ 8,400,828 $ 11,042 1,459,163 263,289,332 263,627,564 1,120,931 9,916,548 414,601 319,588 10,011,561 $ 11,396,342 $272,095,172 $272,347,979 $ 11,143,535 -221- This page intentionally left blank. COMBINING PROPRIETARY FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF NET ASSETS JUNE 30, 2012 ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Due from other funds Total current assets Noncurrent assets: Capital assets: Capital assets not being depreciated: Land Capital assets net of accumulated depreciation: Land improvements Buildings and improvements Equipment Vehicles Intangibles Total capital assets Deferred financing costs Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Interest payable Current portion of bonds and notes payable Total current liabilities Noncurrent liabilities: Compensated leave Not OPEB obligation Bands and notes payable (net of unamortized premiums and discounts) Accrued closure! posiclosure Less current portion of noncurrent liabilities Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Unrestricted Total net assets Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Operations Closure Postclosure Projects Reserve Total $ 765,002 $ 717,296 $ 377,684 $ 1,083,801 $ 110,325 $ 3,054,108 272,854 256,745 135,186 387,930 39,488 1,092,203 480,757 - - - - 480,757 3,990,227 3,990,227 1,518,613 4,964,266 512,870 1,471,731 149,813 8,617,295 1,791,352 1,791,352 14,365,618 14,365,618 8,777,770 8,777,770 2,970,456 2,970,456 78,452 - 78,452 70,240 70,240 28,053,888 28,053,888 478,694 478,694 28,532,582 - 28,532,582 30,051,195 4,964,268 512,870 1,471,731 149,813 37,149,877 230,054 - - 2,190 232,244 35,257 - 35,257 667,741 - 667,741 933,052 2,190 935,242 143,514 143,514 243,960 243,960 12,044,510 - - 12,044,510 5,016,162 4,964,268 512,670 10,493,320 (667,741) (667,741) 16,780,425 4,964,268 512,870 22,257,563 17,713,477 4,964,268 512,870 2,190 23,192,805 16,009,378 - - - - 16,009,378 (3,671,660) 1,469,541 149,813 (2,052,306) $ 12,337,718 $ $ $ 1,469,541 $ 149,613 $ 13,957,072 -225- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF NET ASSETS JUNE 30, 2012 ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Taxes receivable Prepaid expenses Total current assets Noncurrent assets: Capital assets: Capital assets not being depreciated: Land Capital assets net of accumulated depreciation: Land improvements Building and improvements Equipment and vehicles Total capital assets Other - deferred financing costs Total assets LIABILITIES Current liabilities: Accounts payable Unearned revenues Interest payable Current portion of noncurrent liabilities Total current liabilities Noncurrent liabilities Compensated leave Net OPEB obligation Bands and notes payable (net of unamorlized premiums and discounts) Less current portion of noncurrent liabilities Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for debt service Unrestricted Total net assets -226- Annual Fair & Expo Fairgrounds Fair & Expo County Center G.O. Bonds Center Fair Reserve Debt Service Total $ 33,367 $ 78,802 $ 408,650 $ 230,889 $ 751,708 11,944 28,206 146,269 82,643 269,062 45,628 22 - - 45,650 - - 158,297 158,297 - 145,551 - - 145,551 90,939 252,581 554,919 471,829 1,370,268 132,685 - - - 132,685 5,921,729 - 50,035 - 5,971,764 16,242,217 - 106,698 - 16,348,915 136,509 - 154,014 - 290,523 22,433,140 - 310,747 22,743,887 20,325 - - 524,824 545,149 22,544,404 252,581 865,666 996,653 24,659,304 29,819 5,969 - - 35,788 53,868 199,575 - 253,443 12,478 - 44,957 57,435 100,709 24,328 2,098,631 2,223,668 196,874 229,872 2,143,588 2,570,334 143,246 24,328 - 167,574 127,789 - - 127,789 1,252,641 12, 259,523 13,512,164 (100,709) (24,328) - (2,098,631) (2,223,668) 1,422,967 - 10,160,892 11,583,859 1,619,841 229,872 12,304,480 14,154,193 21,180,499 - 310,747 (12,259,523) 9,231,723 - - - 951,696 951,696 (255,936) 22,709 554,919 - 321,692 $ 20,924,563 $ 22,709 $ 865,666 $ 11,307,827) $ 10,505,111 -226- DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -227- Solid Waste Solid Waste Solid Waste Landfllt Landfill Capital Equipment Environmental Operations Closure Post -Closure Projects Reserve Remediation Total OPERATING REVENUES Charges for services $ 6,427,893 $ $ $ $ $ $ 6,427,893 Miscellaneous 78,473 - 78,473 Total operating revenues 6,506,366 6,506,366 OPERATING EXPENSES Personnel 1,637,707 - 1,637,707 Materials and services 2,827,963 - 50,586 13,352 - 2,891,901 Landfill closure/postclosure care costs 419,762 - - 419,762 Depreciation 2,370,166 2,370,166 Total operating expenses 7,255,598 50,586 13,352 7,319,536 Operating income (loss) (749,232) (50,586) (13,352) (813,170) NONOPERATING REVENUES (EXPENSES) Grant 2,880 - - 2,880 Investment earnings 10,064 29,312 1,710 8,495 2,244 51,825 Bond issuance costs (12,334) - - - (12,334) Interest expense (412,829) (412,829) Intrafund transfer of assets 900,324 (15,000) (885,324) Gain (loss) on equipment disposition (103,213) 46,000 (57,213) Total nonoperating revenues (expenses) 384,892 29,312 1.7s 10 (6,505) (837,080) (427,671) Income (loss) before transfers (364,340) 29,312 1,710 (57,091) (850,432) (1,240,841) OTHER FINANCING SOURCES (USES) Transfers in - 400,000 499,213 250,000 (75,213) 1,074,000 Transfers out (1,359,773) - - (1,359,773) Equity Transfer 431,022 (29,312) (401,710) Change in net assets (1,293,091) 442,122 (600,432) (75,213) (1,526,614) Total net assets - beginning 13,630,809 1,027,419 750,245 75,213 15,483,686 Total net assets - ending $ 12,337,718 $ $ $ 1,469,541 $ 149,813 $ $ 13,957,072 -227- -228- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 Fair & Expo Fairgrounds Total Fair & Fair & Expo Annual Center G.O. Bonds Expo Center Center County Fair Reserve Debt Service Funds OPERATING REVENUES Charges for services $ 944,120 $ 1,017,736 $ $ $ 1,961,856 Miscellaneous 1,542 - 1,542 Total operating revenues 945,662 1,017,736 - 1,963,398 OPERATING EXPENSES Personnel 821,734 123,577 - 945,311 Materials and services 751,109 741,639 1,492,748 Depreciation 750,741 - 750,741 Total operating expenses 2,323,584 865,216 3,188,800 Operating income (loss) (1,377,922) 152,520 - (1,225,402) NONOPERATING REVENUES (EXPENSES) Grants 33,424 50,002 83,426 Property taxes - - 2,334,005 2,334,005 Investment earnings 105 729 4,375 3,025 8,234 Bond issuance costs (983) - - (131,206) (132,189) Interest expense (53,304) - (502,282) (555,586) Total nonoperating revenues (expenses), net (20,758) 50,731 4,375 1,703,542 1,737,890 Income (loss) before transfers (1,398,680) 203,251 4,375 1,703,542 512,488 Interfund contribution of assets - - - - - Transfers in 798,544 5,000 10,000 813,544 Transfers out (10,000) (220,000) (100,000) - (330,000) Change in net assets (610,136) (11,749) (85,625) 1,703,542 996,032 Total net assets - beginning 21,534,699 34,458 951,291 (13,011,369) 9,509,079 Total net assets - ending $ 20,924,563 $ 22,709 $ 865,666 $ (11,307,827) $ 10,505,111 -228- DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2012 NONCASH INVESTING ACTIVITIES: Change in fair value of investments $ (367) S (360) $ 106 $ (125) $ (336) $ (38) $ (1,120) MKO-11 Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Environmental Operations Closure Post -Closure Projects Reserve Remediation Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 6,488,072 $ $ $ $ $ $ 6,488,072 Payments to employees (1,605,396) (1,605,396) Payments to suppliers (2,820,087) (50,586) (13,352) (2,884,025) Net cash provided (used) by operating activities 2,062,589 - (50,586) (13,352) 1,998,651 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants 2,880 2,880 interfund loan made - (55,000) - (55,000) Inlerfund loan repayments - 62,566 - - 250,000 - 312,586 Inlerfund cash transfers infout (1,359,773) 400,000 499,213 (75,213) (535,773) Net cash provided by noncapital financing activities (1,356,693) 7,586 400,000 499,213 250,00D (75,213) (275,307) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (170,638) (351,322) - (146,461) (885,324) (1,553,745) Proceeds from refunding debt 5,192,943 5,192,943 Bond issuance cost (88,467) - (88,467) Sale of capital assets 16,494 - 46,000 62,494 Principal paid on capital debt (5,357,856) - - (5,357,856) Interest paid on capital debt (634,948) (634,948) Net cash provided (used) by capital and related financing activities (1,042,472) (351,322) 146,461) (839,324) (2,379 579) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments 468,386 456,881 (73,508) 245,635 367,701 40,780 1,505,876 Interest 11,695 8,160 667 8,268 4,297 247 33,334 Net cash provided (used) by investing activities 480,081 465,041 (72,841) 253,904 371,998 41,027 1,539,210 Net increase (decrease) in cash and cash equivalents 143,305 121,305 327,159 556,070 (230,678) (34,186) 882,975 Balances -beginning of year 621,697 595,991 50,525 527,731 341,003 34,186 2,171,133 Balances - and of year $ 765,002 $ 717,296 $ 377,684 $ 1,083,801 $ 110,325 $ $ 3,054,108 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (749,232) $ - $ - $ (50,586) $ (13,352) $ $ (813,170) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation expense 2,370,166 2,370,166 Change in assets and liabilities Receivables, net (18,294) (18,294) Accounts and other payables 459,949 459,949 Net cash provided (used) by operating activities $ 2,062,589 $ $ $ (50,586) $ (13,352) $ $ i,998,651 NONCASH INVESTING ACTIVITIES: Change in fair value of investments $ (367) S (360) $ 106 $ (125) $ (336) $ (38) $ (1,120) MKO-11 DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2012 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers Payments to employees Payments to suppliers Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes Grants Subfunds transfers in / (out) Interfund transfers in / (out) Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets Sale of capital assets Proceeds from refunding debt Bond issuance costs 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 (loss) 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 NONCASH INVESTING ACTIVITIES: Change in fair value of investments Fairgrounds Fair & Expo Annual Fair & Expo G.O. Bonds Center County Fair Center Reserve Debt Service $ 783,001 $ 1,052,740 $ - $ (819,339) (118,565) (758,728) (737,658) (795,066) 196,517 Total $ 1,835,741 (937,904) (1,496,386) (598,549) - - 2,359,611 2,359,611 33,424 50,002 - 83,426 310,000 (220,000) (90,000) - 478,544 5,000 - 483,544 821,968 (164,998) (90,000) 2,359,611 2,926,581 87,797 33,980 291,141 87,797 (1,492) - 78,802 (1,492) (1411,113) $ 751,708 (1,880,000) (2,021,113) (58,882) - (571,200) (630,082) (113,690) (2,451,200) (2,564,690) 59,748 12,622 202,553 136,232 411,155 414 681 4,956 3,485 9,536 60,162 13,303 207,509 139,717 420,691 (26,626) 44,822 117,509 48,128 183,833 59,993 33,980 291,141 182,761 567,875 $ 33,367 $ 78,802 $ 408,650 $ 230,889 $ 751,708 $ (1,377,922) $ 152,520 $ - $ - $ (1,225,402) 750,741 750,741 (19,797) (22) (19,819) 11,741 11,741 (148,088) 32,278 (115,810) $ (795,066) $ 196,517 $ $ $ (598,549) $ (53) $ -230- (4) $ (327) $ (106) $ (490) DESCHUTES COUNTY, OREGON SOLID WASTE OPERATIONS ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -231- Actual Final Variance Budgeted with Final Budget GAAP Amounts Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 6,494,001 $ (66,108) $ 6,427,893 $ - $ 6,427,893 Miscellaneous 30,000 48,473 78,473 - 78,473 Total operating revenues 6,524,001 (17,635) 6,506,366 - 6,506,366 OPERATING EXPENSES Personnel 1,671,598 66,202 1,605,396 32,311 1,637,707 Materials and services 2,998,005 172,811 2,825,194 2,769 2,827,963 Landfill closure/postclosure care costs - - - 419,762 419,762 Depreciation - - - 2,370,166 2,370,166 Capital outlay 202,000 28,593 173,407 (173,407) - Debt service 971,202 82,743 888,459 (888,459) - Contingency 421,353 421,353 - - - Totaloperatingexpenses 6,264,158 771,702 5,492,456 1,763,142 7,255,598 Operating income (loss) 259,843 754,067 1,013,910 (1,763,142) (749,232) NONOPERATING REVENUES (EXPENSES) Donations - 2,880 2,880 - 2,880 Investment earnings 7,500 2,564 10,064 - 10,064 Bond issuance costs (88,467) - (88,467) 76,133 (12,334,00) Interest expense - - (412,829) (412,829) Sub -fund transfer of capital assets - - - 15,000 15,000 Gain (loss) on equipment disposition - 16,494 16,494 (119,707) (103,213) Total nonoperating revenues (expenses), net (80,967) 21,938 (59,029) (441,403) (500,432) Income (loss) before transfers 178,876 776,005 954,881 (2,204,545) (1,249,664) OTHER FINANCING SOURCES (USES) Transfers in (out) (1,359,773) - (1,359,773) - (1,359,773) Refunding bonds issued 5,192,734 209 5,192,943 (5,192,943) - Payment to refunded bond escrow agent (5,104,345) - (5,104,345) 5,104,345 - Sub -fund equity transfer - - - 1,316,346 1,316,346 Change in net assets (1,092,508) 776,214 (316,294) (976,797) (1,293,091) Total net assets - beginning 1,092,508 1,869,780 2,962,288 10,668,521 13,630,809 Total net assets - ending $ - $ 2,645,994 $ 2,645,994 $ 9,691,724 $ 12,337,718 -231- DESCHUTES COUNTY, OREGON LANDFILL CLOSURE ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 Actual -232- Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP OPERATING REVENUES Charges for services $ - $ - $ - $ - $ - Total operating revenues - - - - - OPERATING EXPENSES Materials and services 101,000 101,000 - - - Capital outlay 1,000 1,000 - - - Contingency - - - - - Total operating expenses 102,000 102,000 - - - Operating income (loss) (102,000) 102,000 - - NONOPERATING REVENUES (EXPENSES) Investment earnings 5,000 1,528 6,528 22,784 _ 29,312 Total nonoperating revenues (expenses), net 5,000 1,528 6,528 22,784 29,312 Income (loss) before transfers (97,000) 903,528 6,528 22,784 29,312 Transfers in (out) - - - - - Sub -fund equity transfer - - - (29,312) (29,312) Change in net assets (97,000) 103,528 6,528 (6,528) - Total net assets - beginning 989,418 3,842,714 4,832,932 4,832,132) - Total net assets - ending $ 892,418 $ 3,946,242 $ 4,838,660 $ (4,838,660) $ - -232- DESCHUTES COUNTY, OREGON LANDFILL POSTCLOSURE ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -233- Actual Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ $ - $ $ $ Total operating revenues - OPERATING EXPENSES Materials and services 1,000 1,000 Total operating expenses 1,000 1,000 - Operating Income (loss) (1,000) 1,000 - NONOPERATING REVENUES (EXPENSES) Investment earnings 1,000 710 1,710 1,710 Total nonoperating revenues (expenses), net 1,000 710 1,710 - 1,710 Income (loss) before transfers - 1,710 1,710 - 1,710 Transfers in (out) 400,000 - 400,000 - 400,000 Sub -fund equity transfer - - - (401,710) (401,710)_ Change in net assets 400,000 1,710 401,710 (401,710) Total net assets - beginning 111,087 73 111,160 (111,160) Total net assets - ending $ 511,087 $ 1,783 $ 512,870 $ (512,870) $ -233- DESCHUTES COUNTY, OREGON SOLID WASTE CAPITAL PROJECTS ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -234- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ $ $ $ - $ Total operating revenues - - - OPERATING EXPENSES Materials and services 234,176 183,590 50,586 50,586 Capital outlay 650,000 635,000 15,000 (15,000) - Contingency 622,108 622,108 Total operating expenses 1,506,284 1,440,698 65,586 (15,000) 50,586 Operating income (loss) (1,506,284) 1,440,698 (65,586) 15,000 (50,586) NONOPERATING REVENUES (EXPENSES) Investment earnings 5,000 3,495 8,495 - 8,495 Sale of capital assets - - - Total nonoperating revenues (expenses), net 5,000 3,495 8,495 - 8,495 Income (loss) before transfers (1,501,284) 1,444,193 (57,091) 15,000 (42,091) Transfers in (out) 500,000 (787) 499,213 - 499,213 Sub -fund transfer of capital assets - - - (15,000) (15,000) Change in net assets (1,001,284) 1,443,406 442,122 - 442,122 Total net assets - beginning 1,001,284 26,135 1,027,419 - 1,027,419 Total net assets - ending $ - $ 1,469,541 $ 1,469,541 $ $ 1,469,541 -234- DESCHUTES COUNTY, OREGON SOLID WASTE EQUIPMENT RESERVE ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 OPERATING REVENUES Charges for services Total operating revenues OPERATING EXPENSES Materials and services Capital outlay Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Capital asset, equity transfer Change in net assets Total net assets - beginning Total net assets - ending Actual Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP Basis 13,352 - 13,352 13,352 950,000 64,676 885,324 (885,324) - 963,352 64,676 898,676 (885,324) 13,352 (963,352) 64,676 (898,676) 885,324 (13,352) 2,000 244 2,244 - 2,244 - 46,000 46,000 46,000 2,000 46,244 48,244 - 48,244 (961,352) 110,920 (850,432) 885,324 34,892 250,000 - 250,000 - 250,000 - (885,324) (885,324) (711,352) 110,920 (600,432) (600,432) 749,956 289 750,245 750,245 $ 38,604 $ 111,209 $ 149,813 $ $ 149,813 -235- DESCHUTES COUNTY, OREGON ENVIRONMENTAL REMEDIATION ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ $ $ - $ $ Total operating revenues - OPERATING EXPENSES Materials and services - - Total operating expenses - Operating income (loss) - NONOPERATING REVENUES (EXPENSES) Investment earnings - - - Total nonoperating revenues (expenses), net - - Income (loss) before transfers - - - Transfers in (out) (76,000)_ 787 (75,213) - (75,213) Change in net assets (76,000) 787 (75,213) - (75,213) Total net assets - beginning 76,000 (787) 75,213 - 75,213 Total net assets - ending $ - $ - $ - $ $ -236- DESCHUTES COUNTY, OREGON FAIR & EXPO CENTER (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 OPERATING REVENUES Charges for services Other 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 Bond issuance costs Interest expense Total nonoperating revenues (expenses), net Income (loss) before transfers OTHER FINANCING SOURCES (USES) Appropriation transfer Transfers in Transfers out Refunding bonds issued Payment to refunded bond escrow agent Total other financing sources and uses Change in net assets Total net assets - beginning Total net assets - ending -237- Actual Final Variance Budgeted with Final Budget GAAP Amounts Budget Basis Adjustments GAAP Basis $ 1,084,807 $ (148,683) $ 936,124 $ 7,996 $ 944,120 - 1,542 1,542 - 1,542 1,084,807 (147,141) 937,666 7,996 945,662 846,018 26,679 819,339 2,395 821,734 786,060 34,951 751,109 - 751,109 - - 750,741 750,741 100 100 - - - 115,068 1,373 113,695 (113,695) 1,747,246 63,103 1,684,143 639,441 2,323,584 (662,439) (84,038) (746,477) (631,445) (1,377,922) - 33,424 33,424 33,424 1,500 (1,395) 105 - 105 (1,474) (18) (1,492) 509 (983) - - - (53,304) (53,304) 26 32,011 32,037 (52,795) (20,758) (662,413) (52,027) (714,440) (684,240) (1,398,680) 97,295 (97,295) - - 498,644 299,900 798,544 798,544 (10,000) - (10,000) (10,000) 86,546 1,251 87,797 (87,797) (85,072) (1,227) (86,299) 86,299 587,413 202,629 790,042 (1,498) 788,544 (75,000) 150,602 75,602 (685,738) (610,136) 75,000 (115,534) (40,534) 21,575,233 21,534,699 $ - $ 35,068 $ 35,068 $ 20,889,495 $ 20,924,563 -237- DESCHUTES COUNTY, OREGON ANNUAL COUNTY FAIR (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -238- Actual Final Variance Budgeted with Final GAAP Amounts Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 996,774 $ 55,466 $ 1,052,240 $ (34,504) $ 1,017,736 Total operating revenues 996,774 55,466 1,052,240 (34,504) 1,017,736 OPERATING EXPENSES Personnel 120,806 2,241 118,565 5,012 123,577 Materials and services 733,068 3,745 729,323 12,316 741,639 Contingency - - - - - Total operating expenses 853,874 5,986 847,888 17,328 865,216 Operating income (toss) 142,900 61,452 204,352 (51,832) 152,520 NONOPERATING REVENUES (EXPENSES) Grants 20,000 30,002 50,002 - 50,002 Investment earnings - 729 729 - 729 Total nonoperating revenues (expenses), net 20,000 30,731 50,731 50,731 Income (loss) before transfers 162,900 92,183 255,083 (51,832) 203,251 Appropriation transfers 46,100 (46,100) - Transfers in 5,000 5,000 5,000 Transfers out (220,000) - (220,000) (220,000) Change in net assets (6,000) 46,083 40,083 (51,832) (11,749) Total net assets - beginning 6,000 54,479 60,479 (26,021) 34,458 Total net assets - ending $ - $ 100,562 $ 100,562 $ (77,853) $ 22,709 -238- DESCHUTES COUNTY, OREGON FAIR & EXPO CENTER RESERVE (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -239- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING EXPENSES Materials and services $ 100 $ 100 $ $ $ Capital outlay 75,000 75,000 - Total operating expenses 75,100 75,100 - Operating income (loss) (75,100) 75,100 - NONOPERATING REVENUES (EXPENSES) Investment earnings 3,000 1,375 4,375 4,375 Total nonoperating revenues (expenses), net 3,000 1,375 4,375 - 4,375 Income (loss) before transfers (72,100) 76,475 4,375 4,375 Transfers in 210,000 (200,000) 10,000 10,000 Transfers out (100,100)_ 100 (100,000) (100,000) Change in net assets 37,800 (123,425) (85,625) - (85,625) Total net assets - beginning 600,000 40,545 640,545 310,746 951,291 Total net assets - ending $ 637,800 $ (82,880) $ 554,920 $ 310,746 $ 865,666 -239- DESCHUTES COUNTY, OREGON FAIRGROUNDS DEBT SERVICE FUND (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS - FOR THE YEAR ENDED JUNE 30, 2012 -240- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Property taxes $ 2,225,000 $ 139,023 $ 2,364,023 $ (30,018) $ 2,334,005 Total operating revenues 2,225,000 139,023 2,364,023 (30,018) 2,334,005 OPERATING EXPENSES Debt service 2,451,200 - 2,451,200 (2,451,200) Total operating expenses 2,451,200 2,451,200 (2,451,200) Operating income (loss) (226,200) 139,023 (87,177) 2,421,182 2,334,005 NONOPERATING REVENUES (EXPENSES) Investment earnings 1,200 1,825 3,025 - 3,025 Bond issuance costs - - - (131,206) (131,206) Interest expense - - - (502,282)_ (502,282)_ Total nonoperating revenues (expenses), net 1,200 1,825 3,025 (633,488) (630,463) Change in net assets (225,000) 140,848 (84,1152) 1,787,694 1,703,542 Total net assets - beginning 325,000 93,289 418,289 (13,429,658) (13,011,369) Total net assets - ending $ 100,000 $ 234,137 $ 334,137 $ (11,641,964) $ (11,307,827) -240- DESCHUTES COUNTY, OREGON RV PARK SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - FOR THE YEAR ENDED JUNE 30, 2012 -241- Actual Final Variance Budgeted with Final Budget GAAP Amounts Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 193,493 $ (38,860) $ 154,633 $ - $ 154,633 Total operating revenues 193,493 (38,860) 154,633 - 154,633 OPERATING EXPENSES Materials and services 109,722 3,800 105,922 - 105,922 Depreciation - - - 129,121 129,121 Debt service 242,829 1 242,828 (242,828) - Contingency 100,942 100,942 - - - Total operating expenses 453,493 104,743 348,750 (113,707) 235,043 Operating income (loss) (260,000) 65,883 (194,117) 113,707 (80,410) NONOPERATING REVENUES (EXPENSES) Investment earnings - 75 75 - 75 Bond issuance costs - - - (3,177) (3,177) Interest expense - - - (99,783) (99,783) Total nonoperating revenues (expenses), net - 75 75 (102,960) (102,885) Income (loss) before transfers (260,000) 65,958 (194,042) 10,747 (183,295) Transfers in 250,000 - 250,000 - 250,000 Change in net assets (10,000) 65,958 55,958 10,747 66,705 Total net assets - beginning 10,000 (38,090) (28,090) 607,912 579,822 Total net assets - ending $ - $ 27,868 $ 27,868 $ 618,659 $ 646,527 -241- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENTS OF NET ASSETS JUNE 30, 2012 ASSETS Current assets: Cash and cash equivalents Investments, at fair value; plus accrued interest Accounts receivable Prepaid expenses Total current assets Noncurrent assets: Capital assets: Capital assets net of accumulated depreciation: Land improvements Equipment and vehicles Intangible Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Unearned revenues Current portion of noncurrent liabilities Total current liabilities Noncurrent liabilities Compensated leave Net OPEB obligation Accrued claims payable Less current portion of noncurrent liab Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Unrestricted Total net assets Building Administrative Board of Services Services Co Comm Finance Legal Personnel $ 320,938 $ 165,732 $ 33,463 $ 432,047 $ 138,456 $ 248,329 114,875 59,321 11,977 154,645 49,558 88,886 77,652 - - 955 - 375 513,465 225,053 45,440 586,692 189,344 337,215 5,984 - - 37,324 5,426 1,283 44,591 - 5,426 558,056 225,053 45,440 592,118 189,344 337,215 57,334 17,773 7,519 2,979 1,191 9,930 125,532 70,387 81,913 56,115 69,333 182,866 88,160 7,519 84,892 57,306 79,263 188,362 88,796 - 142,882 98,703 100,069 266,613 77,254 34,851 90,614 69,703 70,865 (125,532) (70,387) - (81,913) (56,115) (69,333) 329,443 95,663 34,851 151,583 112,291 101,601 512,309 183,823 42,370 236,475 169,597 180,864 44,591 - - 5,426 1,156 41,230 3,070 350,217 19,747 156,351 $ 45,747 $ 41,230 $ 3,070 $ 355,643 $ 19,747 $ 156,351 Continued -242- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENTS OF NET ASSETS JUNE 30, 2012 ASSETS Current assets: Cash and cash equivalents Investments, at fair value; plus accrued interest Accounts receivable Prepaid expenses Total current assets Noncurrent assets: Capital assets: Capital assets net of accumulated depreciation: Land improvements Equipment and vehicles Intangible Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Unearned revenues Current portion of noncurrent liabilities Total current liabilities Noncurrent liabilities Compensated leave Net OPEB obligation Accrued claims payable Less current portion of noncurrent liab Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Unrestricted Total net assets Informatlon Health Technology IT Reserve Insurance Benefits Trust Total $ 540,122 $ 359,286 $ 1,700,852 $ 10,673,093 $ 14,612,318 193,329 128,601 608,795 3,820,274 5,230,261 3,012 - 280 352,387 434,286 375 736,463 487,887 2,309,927 14,845,754 20,277,240 - - 32,667 38,651 157,706 - 200,456 - - 1,283 - 157,706 32,667 240,390 736,463 645,593 2,342,594 14,845,754 20,517,630 4,900 7,535 68,401 290,115 467,677 161,514 20,287 1,643,837 2,228,918 166,414 7,535 88,688 1,933,952 2,696,595 234,621 - 28,286 12,259 893,978 197,491 37,756 16,264 861,411 - 3,209,331 1,632,601 4,841,932 (161,514) (20,287)_ (1,643,837) (2,228,918)_ 270,598 3,255,086 17,287 4,368,403 437,012 7,535 3,343,774 1,951,239 7,064,998 - 157,706 32,667 - 240,390 299,451 480,352 (1,033,847) 12,894,515 13,212,242 $ 299,451 $ 638,058 $ (1,001,180) $ 12,894,515 $ 13,452,632 -243- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 Continued -244- Building Administrative Board of Services Services Cc Comm Finance Legal Personnel OPERATING REVENUES Charges for services $ 2,465,294 $ 881,843 $ 360,890 $ 887,838 $ 759,556 $ 732,847 Total operating revenues 2,465,294 881,843 360,890 887,638 759,556 732,847 OPERATING EXPENSES Personnel 1,772,816 917,181 343,373 892,437 719,121 615,181 Materials and services 822,895 110,917 105,254 227,665 47,793 177,559 Depreciation 18,805 - 4,390 - - Total operating expenses 2,614,516 1,028,098 448,627 1,124,492 766,914 792,740 Operating income (loss) (149,222)_ (146,255) (87,737) (236,854) (7,358) (59,893) NONOPERATING REVENUES (EXPENSES) Grants 1,252 - - Investment earnings 3,427 753 596 4,400 1,345 2,449 Interfund transfer of assets - - - Total nonoperating revenues (expenses) 4,679 753 596 4,400 1,345 2,449 Income (loss) before transfers (144,543) (145,502) (87,141) (232,454) (6,013) (57,444) Transfers in 33,705 197,117 5,801 16,154 10,809 12,463 Transfers out (39,600) (3,600) - (5,895) 193,517 5,601 16,154 10,809 12,463 Change in net assets (150,438) 48,015 (81,340) (216,300) 4,796 (44,981) Total net assets - beginning 196,185 (6,785) 84,410 571,943 14,951 201,332 Total net assets - ending $ 45,747 $ 41,230 $ 3,070 $ 355,643 $ 19,747 $ 156,351 Continued -244- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 SZ11 Information Health Technology IT Reserve Insurance Benefits Trust Total OPERATING REVENUES Charges for services $ 2,058,488 $ 234,000 $ 2,555,718 $ 15,608,726 $ 26,545,000 Total operating revenues 2,058,488 234,000 2,555,718 15,608,726 26,545,000 OPERATING EXPENSES Personnel 1,823,803 286,502 149,845 7,520,259 Materials and services 336,218 58,477 3,378,783 17,389,525 22,655,086 Depreciation 974 55,328 1,333 - 80,830 Total operating expenses 2,160,995 113,805 3,666,618 17,539,370 30,256,175 Operating income (loss) (102,507) 120,195 (1,110,900) (1,93044) (3,711,175) NONOPERATING REVENUES (EXPENSES) Grants - 5,140 150,431 156,823 Investment earnings 4,814 2,748 13,448 96,523 130,503 Interfund transfer of assets - Total nonoperating revenues (expenses), net - 4,814 7,888 13,448 246,954 287,326 Income (loss) before transfers (97,693) 128,083 (1,097,452) (1,683,690) (3,423,849) Transfers in 97,851 200,000 573,900 Transfers out (7,200)_ - (50,400) 97,851 - 192,800 - 523,500 Change in net assets 158 128,083 (904,652) (1,683,690) (2,900,349) Total net assets - beginning 299,293 509,975 (96,528) 14,578,205 16,352,981 Total net assets -ending $ 299,451 $ 638,058 $ (1,001,180) $ 12,894,515 $ 13,452,632 SZ11 DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2012 Continued -246- Building Administrative Board of Services Services Co Comm Finance legal Personnel CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 2,527,409 $ 881,843 $ 360,890 $ 887,768 $ 761,326 $ 732,847 Payments to employees (1,714,782) (916,287) (338,315) (885,741) (690,763) (603,760) Payments to suppliers (827,857) (120,261) (102,925) (227,727) (49,184)19( 1,075) Net cash provided (used) by operating activities (15,230) (154,705) (80,350)_ (225,700) 21,379 (61,988) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants 1,252 - - - - - Transfers in 33,705 197,117 5,801 16,154 10,809 12,463 Transfers out (39,800) (3,600) Net cash provided by noncapital financing activities (4,643) 193,517 5,801 16,154 10,809 12,463 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets Net cash provided (used) by capital and related financing activities - CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments 131,533 41,868 52,881 276,296 34,716 120,400 Interest 3,716 744 864 5,390 1,336 2,785 Net cash provided (used) by investing activities 135,249 42,612 53,745 281,686 36,052 123,185 Net increase (decrease) in cash and cash equivalents 115,376 81,424 (20,804) 72,140 68,240 73,660 Balances - beginning of year 205,562 84,308 54,267 359,907 70,216 174,669 Balances - and of year $ 320,938 $ 165,732 $ 33,463 $ 432,047 $ 138,456 $ 248,329 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (149,222) $ (146,255) $ (87,737) $ (236,854) $ (7,358) $ (59,893) Adjustments to reconcile operating income (foss) to net cash provided (used) by operating activities: Depreciation expense 18,805 4,390 - Change in assets and liabilities Receivables, net 63,460 - - 131 1,770 Prepaid expenses - 489 4,259 (375) Accounts and other payables 51,727 (8,939) 3,128 6,633 27,342 (2,095) Net cash provided (used) by operating activities $ (15,230) $ (154,705) $ (80,350) $ (225,700) $ 21,379 $ (61,988) NONCASH INVESTING ACTIVITIES: Change in fair value of investments $ (92) $ (23) $ (47) $ (218) $ (19) $ (89) Continued -246- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2012 -247- Information Health Technology IT Reserve Insurance Benefits Trust Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 2,055,426 $ 234,000 $ 2,559,465 $ 15,360,315 $ 26,361,289 Payments to employees (1,744,362) (274,762) (142,448) (7,311,220) Payments to suppliers (338,279) (91,057) (2,394,304) (16,783,362) (21,126,031) Net cash provided (used) by operating activities (27,215) 142,943 (109,601) (1,565,495) (2,075,962) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants - 5,140 200,000 150,431 356,823 Transfers in 97,851 - (7,200) 366,700 Transfers out (43,200) Net cash provided by noncapitai financing activities 97,851 5,140 192,800 150,431 680,323 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (43,848) (43,848) Net cash provided (used) by capital and related financing activities (43,848) (43,848) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments 165,448 79,262 597,422 4,792,641 6,292,467 Interest 4,963 2,660 14,375 108,666 145,499 Net cash provided (used) by investing activities 170,411 61,922 611,797 4,901,307 6,437,966 Net increase (decrease) in cash and cash equivalents 241,047 186,157 694,996 3,486,243 4,998,479 Balances -beginning of year 299,075 173,129 1,005,8567,186,850 9,613,839 Balances - end of year $ 540,122 $ 359,286 $ 1,700,852 $ 10,673,093 $ 14,612,318 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (102,507) $ 120,195 $ (1,110,900) $ (1,930,644) $ (3,711,175) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 974 55,328 1,333 80,830 Change in assets and liabilities Receivables, net (3,012) - 3,747 (248,411) (182,315) Prepaid expenses - - - 4,373 Accounts and other payables 77,330 (32,580) 996,219 613,560 1,732,325 Net cash provided (used) by operating activities $ (27,215) $ 142,943 $ (109,601) $ (1,565,495) $ (2,075,962) Non-cash activities Change in fair value of investments $ (103) $ (39) $ (396) $ (3,469) $ (4,496) -247- DESCHUTES COUNTY, OREGON BUILDING SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -248- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 2,356,625 $ 108,669 $ 2,465,294 $ $ 2,465,294 Total operating revenues 2,356,625 108,669 2,465,294 2,465,294 OPERATING EXPENSES Personnel 1,726,075 11,293 1,714,782 58,034 1,772,816 Materials and services 872,558 49,663 822,895 - 822,895 Depreciation - - - 18,805 18,805 Capital outlay 100 100 - Contingency 178,997 178,997 - - - Total operating expenses 2,777,730 240,053 2,537,677 76,839 2,614,516 Operating Income (loss) (421,105) 348,722 (72,383)_ (76,839) (149,222) NONOPERATING REVENUES (EXPENSES) Grants - 1,252 1,252 1,252 Investment earnings 3,000 427 3,427 3,427 Total nonoperating revenues (expenses), net 3,000 1,679 4,679 4,679 Income (loss) before transfers (418,105) 350,401 (67,704) (76,839) (144,543) Transfers in 33,705 - 33,705 33,705 Transfers out (39,600) - (39,600) (39,600) Change in net assets (424,000) 350,401 (73,599) (76,839) (150,438) Total net assets - beginning 424,000 105,732 529,732 (333,547) 196,185 Total net assets - ending $ - $ 456,133 $ 456,133 $ (410,386) $ 45,747 -248- DESCHUTES COUNTY, OREGON ADMINISTRATIVE SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -249- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 881,738 $ 105 $ 881,843 $ - $ 881,843 Total operating revenues 881,738 105 881,843 881,843 OPERATING EXPENSES Personnel 1,001,269 84,982 916,287 894 917,181 Materials and services 112,548 1,631 110,917 - 110,917 Capital outlay 100 100 - - Contingency 144,338 144,338 - Total operating expenses 1,258,255 231,051 1,027,204 894 1,028,098 Operating income (loss) (376,517) 231,156 (145,361) (894) (146,255) NONOPERATING REVENUES (EXPENSES) Investment earnings 753 753 - 753 Total nonoperating revenues (expenses), net 753 753 - 753 Income (loss) (376,517) 231,909 (144,608) (894) (145,502) Transfers in 197,117 - 197,117 - 197,117 Transfers out (3,600) (3,600) - (3,600) Change in net assets (183,000) 231,909 48,909 (894) 48,015 Total net assets - beginning 183,000 (24,629) 158,371 (165,156) (6,785) Total net assets - ending $ - $ 207,280 $ 207,280 $ (166,050) $ 41,230 -249- DESCHUTES COUNTY, OREGON BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -250- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 360,620 $ 70 $ 360,890 $ $ 360,890 Total operating revenues 360,820 70 360,890 360,890 OPERATING EXPENSES Personnel 338,744 429 338,315 5,058 343,373 Materials and services 99,321 (5,933) 105,254 - 105,254 Capital outlay 100 100 - - - Contingency 43,956 43,956 - - - Total operating expenses 482,121 38,552 443,569 5,058 448,627 Operating income (loss) 121,301) 38,622 (82,679) (5,058) (87,737) NONOPERATING REVENUES (EXPENSES) Investment earnings 500 96 596 - 596 Total nonoperating revenues (expenses), net 500 96 596 - 596 Income (loss) (120,801) 38,718 (82,083) (5,058) (87,141) Transfers In 5,801 - 5,801 - 5,801 Change in net assets (115,000) 38,718 (76,282) (5,058) (81,340) Total net assets - beginning 115,000 (796) 114,204 (29,794) 84,410 Total net assets - ending $ - $ 37,922 $ 37,922 $ (34,852) $ 3,070 -250- DESCHUTES COUNTY, OREGON FINANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -251- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 895,470 $ (7,832)_ $ 887,638 $ $ 887,638 Total operating revenues 895,470 (7,832) 887,638 887,638 OPERATING EXPENSES Personnel 905,131 19,390 885,741 6,696 892,437 Materials and services 274,902 47,237 227,665 - 227,665 Depreciation - - - 4,390 4,390 Capital outlay 10,000 10,000 - - - Contingency 328,591 328,591 - Total operating expenses 1,518,624 405,218 1,113,406 11,086 1,124,492 Operating income (loss) (623,154) 397,386 (225,768)_ (11,086) (236,854) NONOPERATING REVENUES (EXPENSES) Investment earnings 4,000 400 4,400 - 4,400 Total nonoperating revenues (expenses), net 4,000 400 4,400 - 4,400 Income (loss) (619,154) 397,786 (221,368) (11,086) (232,454) Transfers in 16,154 - 16,154 16,154 Change in not assets (603,000) 397,786 (205,214) (11,086) (216,300) Total net assets - beginning 603,000 206,391 809,391 (237,448) 571,943 Total net assets - ending $ - $ 604,177 $ 604,177 $ (248,534) $ 355,643 -251- DESCHUTES COUNTY, OREGON LEGAL SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -252- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 765,432 $ (5,876)_ $ 759,556 $ - $ 759,556 Total operating revenues 765,432 (5,876) 759,556 759,556 OPERATING EXPENSES Personnel 751,519 60,756 690,763 28,358 719,121 Materials and services 52,142 4,349 47,793 47,793 Capital outlay 100 100 - - Contingency 122,480 122,480 - - - Total operating expenses 926,241 187,685 738,556 28,358 766,914 Operating income (loss) (160,809) 181,809 21,000 (28,358) (7,358) NONOPERATING REVENUES (EXPENSES) Investment earnings 1,500 (155) 1,345 1,345 Total nonoperating revenues (expenses), net 1,500 (155) 1,345 1,345 Income (loss) before transfers (159,309) 181,654 22,345 (28,358) (6,013) Transfers In 10,809 - 10,809 - 10,809 Change in net assets (148,500) 181,654 33,154 (28,358) 4,796 Total net assets - beginning 148,500 4,009 152,509 (137,558) 14,951 Total net assets - ending $ - $ 185,663 $ 185,663 $ (165,916) $ 19,747 -252- DESCHUTES COUNTY, OREGON PERSONNEL SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -253- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 726,330 $ 6,517 $ 732,847 $ - $ 732,847 Total operating revenues 726,330 6,517 732,847 732,847 OPERATING EXPENSES Personnel 610,584 6,824 603,760 11,421 615,181 Materials and services 307,409 129,850 177,559 - 177,559 Capital outlay 100 100 - - - Contingency 129,200 129,200 - - - Totai operating expenses 1,047,293 265,974 781,319 11,421 792,740 Operating income (loss) (320,963) 272,491 (48,472) (11,421) (59,893) NONOPERATING REVENUES (EXPENSES) Investment earnings 3,000 (551) 2,449 2,449 Total nonoperating revenues (expenses), net 3,000 (551) 2,449 2,449 Income (loss) before transfers (317,963) 271,940 (46,023) (11,421) (57,444) Transfers in 12,463 12,463 - 12,463 Change in net assets (305,500) 271,940 (33,560) (11,421) (44,981) Total net assets - beginning 305,500 37,369 342,869 (141,537) 201,332 Total net assets - ending $ - $ 309,309 $ 309,309 $ (152,958) $ 156,351 -253- DESCHUTES COUNTY, OREGON INFORMATION TECHNOLOGY SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -254- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 2,023,245 $ 35,243 $ 2,058,488 $ $ 2,058,488 Total operating revenues 2,023,245 35,243 2,058,488 2,058,488 OPERATING EXPENSES Personnel 1,828,162 83,800 1,744,362 79,441 1,823,803 Materials and services 518,085 181,867 336,218 - 336,218 Depreciation - - - 974 974 Capital outlay 100 100 - - - Contingency 312,749 312,749 - Total operating expenses 2,659,096 578,516 2,080,580 80,415 2,160,995 Operating income (loss) (635,851) 613,759 (22,092) (80,415) (102,507) NONOPERATING REVENUES (EXPENSES) Investment earnings 4,000 815 4,815 - 4,815 Rents 21,000 (21,000) - - Total nonoperating revenues (expenses), net 25,000 (20,185) 4,815 - 4,815 Income (loss) before transfers (610,851) 593,574 (17,277) (80,415) (97,692) Transfers in 97,851 - 97,851 97,851 Change in net assets (513,000) 593,574 80,574 (80,415) 159 Total net assets - beginning 513,000 137,991 650,991 (351,698) 299,293 Total net assets - ending $ - $ 731,565 $ 731,565 $ (432,113) $ 299,452 -254- DESCHUTES COUNTY, OREGON IT RESERVE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -255- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 234,000 $ $ 234,000 $ $ 234,000 Total operating revenues 234,000 234,000 234,000 OPERATING EXPENSES Materials and services 111,500 53,023 58,477 - 58,477 Depreciation - - - 55,328 55,328 Capital outlay 99,000 55,152 43,848 (43,848) - Total operating expenses 210,500 108,175 102,325 11,480 113,805 Operating income (loss) 23,500 108,175 131,675 (11,480) 120,195 NONOPERATING REVENUES (EXPENSES) Grants - 5,140 5,140 5,140 Investment earnings 1,500 1,248 2,748 2,748 Total nonoperating revenues (expenses), net 1,500 6,388 7,888 - 7,888 Change in net assets 25,000 114,563 139,563 (11,480) 128,083 Total net assets - beginning 304,896 35,893 340,789 169,186 509,975 Total net assets - ending $ 329,896 $ 150,456 $ 480,352 $ 157,706 $ 638,058 -255- DESCHUTES COUNTY, OREGON INSURANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -256- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 2,511,725 $ 43,993 $ 2,555,718 $ $ 2,555,718 Total operating revenues 2,511,725 43,993 2,555,718 2,555,718 OPERATING EXPENSES Personnel 294,357 19,595 274,762 11,740 286,502 Materials and services 2,494,425 207,679 2,286,746 1,092,037 3,378,783 Depreciation - - - 1,333 1,333 Capital outlay 100 100 - - Contingency 2,030,693 2,030,693 - - - Total operating expenses 4,819,575 2,258,067 2,561,508 1,105,110 3,666,618 Operating income (loss) (2,307,8 2,302,060 (5,790) (1,105,110) (1,110,900) NONOPERATING REVENUES (EXPENSES) Investment earnings 15,050 (1,602) 13,448 - 13,448 Total nonoperating revenues (expenses), net 15,050 (1,602) 13,448 - 13,448 Income (loss) before transfers (2,292,800) 2,300,458 7,658 (1,105,110) (1,097,452) Transfers in 200,000 - 200,000 200,000 Transfers out (7,20 - (7,200) - (7,200) Change in net assets (2,100,000) 2,300,458 200,458 (1,105,110) (904,652) Total net assets - beginning 2,100,000 (58,932) 2,041,068 (2,137,596) (96,528) Total net assets - ending $ - $ 2,241,526 $ 2,241,526 $ (3,242,706) $ (1,001,180) -256- DESCHUTES COUNTY, OREGON HEALTH BENEFITS TRUST SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2012 -257- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 14,455,711 $ 1,153,015 $ 15,608,726 $ $ 15,608,726 Total operating revenues 14,455,711 1,153,015 15,608,726 15,608,726 OPERATING EXPENSES Personnel 151,218 8,770 142,448 7,397 149,845 Materials and services 17,899,070 903,508 16,995,562 393,963 17,389,525 Capital outlay 200 200 - - - Conlingency 11,985,223 11,985,223 - - Total operating expenses 30,035,711 12,897,701 17,138,010 401,360 17,539,370 Operating income (loss) (15,580,000) 14,050,716 (1,529,284) (401,360) (1,930,644) NONOPERATING REVENUES (EXPENSES) Grants - 150,431 150,431 150,431 Investment earnings 80,000 16,523 96,523 - 96,523 Total nonoperating revenues (expenses), net 80,000 166,954 246,954 246,954 Change in net assets (15,500,000) 14,217,670 (1,282,330) (401,360) (1,683,690) Total net assets - beginning 15,500,000 337,969 15,837,969 (1,259,764) 14,578,205 Total net assets - ending $ - $ 14,555,639 $ 14,555,639 $ (1,661,124) $ 12,894,515 -257- This page intentionally left blank. CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERTATION OF GOVERNMENTAL FUNDS COMPARATIVE SCHEDULE BY SOURCE' JUNE 30, 2012 AND 2011 Governmental funds capital assets: Land Land improvements Construction in progress Infrastructure Buildings and improvements Equipment and vehicles Total governmental funds capital assets Investments in governmental funds capital assets by source: General fund Special revenue fund Capital projects fund Total governmental funds capital assets 2012 $ 13,497,072 4,396,067 5,022,636 91,135,681 74,494,053 33,109,269 $ 221,654,778 $ 2,131,215 131,789,234 87,734,329 2011 $ 13,472,431 4,396,067 7,114,588 86,889,966 74,901,024 29,168,227 $ 217,571,790 $ 1,991,708 127,845,753 87,734,329 $ 221,654,778 $ 217,571,790 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -261- DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY' JUNE 30, 2012 ' This schedule presents only the capital asset balances related to governmental funds Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Not Assets, -262- Land Buildings & Equipment Construction Function and Activity Land Improvements Improvements & Vehicles Infrastructure In Progress Total General government $ 8,896,230 $ 2,015,211 $ 41,375,245 $ 3,434,599 $ - $ 1,366,971.00 $ 57,088,256 County roads 1,999,491 736,085 3,014,403 10,047,106 91,135,681 11,730.00 106,944,496 Public protection 973,736 1,548,156 25,263,538 18,360,001 - 3,251,445 49,396,876 Health and welfare 1,627,615 96,615 4,840,867 1,267,563 392,490.00 8,225,150 Total governmental funds capital assets $ 13,497,072 $ 4,396,067 $ 74,494,053 $ 33,109,269 $ 91,13501 $ 5,022,636 $ 221,654,778 ' This schedule presents only the capital asset balances related to governmental funds Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Not Assets, -262- DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY' FOR THE YEAR ENDED JUNE 30, 2012 Governmental Funds Capital 1 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -263- Assets FY 2012 FY 2012 Function and Activity July 1, 2011 Additions Deductions June 30, 2012 General government $ 56,534,226 $ 745,380 $ 191,351 $ 57,088,255 County roads 103,066,788 4,971,244 1,093,536 106,944,496 Public safety 50,076,267 4,431,800 5,111,191 49,396,876 Health and welfare 7,894,509 345,597 14,955 8,225,151 Total governmental funds capital assets $ 217,571,790 10,494,021 $ 6,411,033 $ 221,654,778 1 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -263- This page intentionally left blank. OTHER FINANCIAL SCHEDULES This page intentionally left blank. DESCHUTES COUNTY, OREGON SCHEDULE OF PROPERTY TAXES TRANSACTIONS - ALL COUNTY TAXES FISCAL YEAR ENDED JUNE 30, 2012 Summary: Deschutes County General Fund Beginning Special Revenue Funds 2,314,825 Turnovers Taxes Proprietary Funds Balance and Other taxing jurisdictions Interest from County Receivable Tax Year FY 2012 Levy Adjustments (Discount) Treasurer June 30, 2012 FY 2003 & Prior $ 40,030 $ (417) $ 4,169 $ 8,203 $ 35,579 FY 2004 6,079 1,612 3,115 6,852 3,954 FY 2005 14,119 (1,393) 25 1,217 11,534 FY 2006 34,923 (4,737) 8,722 22,456 16,452 FY 2007 67,055 (4,880) 15,401 44,493 33,083 FY 2008 523,560 (5,499) 148,980 529,986 137,055 FY 2009 2,542,637 (14,998) 394,807 1,674,036 1,248,410 FY 2010 5,639,589 (39,831) 513,503 3,127,185 2,986,076 FY 2011 10,969,918 (110,902) 478,555 6,860,385 4,477,186 FY 2012 267,120,046 (1,749,653) (6,207,972) 250,875,970 8,286,451 TOTALS $286,957,956 $ (1,930,698) $ (4,640,695) 263,150,783 $ 17,235,780 Other Distributions: Interest earned on unsegregated taxes 25,960 Other tax distribution 156 TOTAL CASH COLLECTIONS $263,176,899 Summary: Deschutes County General Fund $ 1,465,621 Special Revenue Funds 2,314,825 Debt Service Funds 212,251 Proprietary Funds 158,297 Other taxing jurisdictions 13,084,786 $ 17,235,780 -267- DESCHUTES COUNTY, OREGON SCHEDULE OF LONG-TERM DEBT TRANSACTIONS AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Date of Final Amount of Outstanding Bonds Bonds Called Outstanding Issue Maturity Date Original Issue July 1, 2011 Issued and Matured June 30, 2012 Series $ 1,145,000 BONDS PAYABLE 405,000 General Obligation Bonds - Series 1996 10/01/1996 Refunding Series 1998 09/01/1998 Refunding Series 2002 09/01/2002 Refunding Series 2003 12/01/2003 Total General Obligation Bonds 595,000 Pension Bands 32,470,OD0 Series 2002 03/28/2002 Series 2004 05/2712004 Total Pension Bonds 15,180,000 Full Faith and Credit Bonds 5,750,000 Series 2003 03/01/2003 Refunding Series 2004 09/15/2004 Series 2005 02/01/2005 Refunding Series 2005 08/11/2005 Series 2007 04/10/2007 Series 2008 12/30/2008 Series 2009 04/09/2009 Series 2010 05127/2D10 Refunding Series 2012 03/29/2012 Total Full Faith and Credit Bonds Full Faith and Credit LID Bonds 06101/2028 Series 2005 02/15/2005 Series 2007 03/2012007 Series 2009 01/15/2009 Total Full Faith and Credit LID Bonds 06/01/2028 Total all Bonds Motes Payable Oregon Economic Development 01/0112003 Oregon DEQ 03101/2011 Crook County 06101/2003 Total Notes Payable Total Long -Term Debt 0610112016 $ 1,145,000 $ 405,000 $ $ 75,000 $ 330,000 12/01/2012 5,055,000 1,160,000 565,000 595,000 12101/2016 32,470,OD0 18,570,000 3,390,000 15,180,000 06/01/2014 5,750,000 2,415,000 755,000 1660,000 44,420,000 22,660,000 4,786,000 17,765,000 06101/2028 5,429,586 4,436,137 72,854 4,363,283 06/01/2028 7,090,000 6,950_,000_ 90,000 6,860,000 12,619,586 11,386,137 162,854 11,223,283 12/01/2012 32,285,000 27,265,000 26,425,000 840,000 12101/2015 1,790,000 815,000 150,000 665,000 12/01/2024 6,300,000 4,875,000 275,000 4,600,000 06/01/2018 5,915,000 3,465,000 445,000 3,020,000 06102/2027 9,615,000 8,290,000 - 380,000 7,910,000 06101/2028 9,635,000 9,090,000 - 380,000 8,710,000 06101/2028 3,215,000 2,985,000 130,000 2,855,000 12101/2029 1,320,000 1,320,000 50,000 1,270,000 12/01/2032 26,345,000 - 26,345,000 26,345,000 96,420,000 b8,105,000 26,346,000 28,235,000 56,215,000 12/0112011 370,000 13,655 - 13,655 - 06101/2017 1,077,000 479,860 106,200 373,660 01/01/2018 502,250 283,300 55,260 228,040 1,949,250 776,816 175,115 601,700 $155,308,836 $ 92,817,962 $ 26,345,000 $ 33,357,969 $ 85,804,983 0110112027 $ 550,000 $ 416,741 $ - $ 18,102 $ 398,639 09/01/2015 40,000 40,000 8,695 31,305 06101/2013 500,000 100,000 - 50,000 50,000 1,090,000 556,741 76,797 479,944 $ 156,398,836 $ 93,374,693 $ 26,345,000 $ 33,434,766 $ 86,284,927 -268 DESCHUTES COUNTY, OREGON SCHEDULE OF LONG-TERM DEBT INTEREST TRANSACTIONS AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Interest Unmatured Unmatured Rates on and Coupons and Outstanding Outstanding Bonds Called and Outstanding Balances July 1, 2011 Issued Matured July 1, 2012 Series BONDS PAYABLE General Obligation Bonds Series 1996 5.70% $ 71,498 $ - $ 23,048 $ 48,450 Refunding Series 1998 4.75% 55,530 - 41,399 14,131 Refunding Series 2002 3.6%-5% 2,531,272 - 774,034 1,757,238 Refunding Series 2003 3.3%-3.4% 124,791 67,904 56,888 Total General Obligation Bonds 2,783,091 - 906,384 1,876,706 Pension Bonds Series 2002 6.85% 4,833,313 - 325,254 4,508,059 Series 2004 5.35%-6.095% 4,857,309 - 416,946 4,440,363 Total Pension Bonds 9,690,621 742,200 8,948,422 Full Faith and Credit Bonds Series 2003 3.50% 6,286,192 - 6,271,492 14,700 Refunding Series 2004 3.1%-3.4% 68,723 - 23,885 44,838 Series 2005 3.3%-4.2% 1,455,439 - 177,739 1,277,701 Refunding Series 2005 3.375%-4% 530,693 - 124,418 406,275 Series 2007 4-4.25% 3,164,975 - 336,425 2,828,550 Series 2008 3.5-4,625% 3,923,616 - 380,674 3,542,943 Series 2009 3-4.45% 1,225,814 - 117,328 1,108,486 Series 2010 2-4% 495,821 - 41,421 454,399 Refunding Series 2012 2-4% - 9,344,257 132,347 9,211,911 Total Full Faith and Credit Bonds 17,151,272 9,344,257 7,605,727 18,889,802 Full Faith and Credit LID Bonds Series 2005 4.00% 273 273 - Series 2007 4.75% 84,059 - 21,558 62,500 Series 2009 5.35% 57,995 - 14,167 43,828 Total Full Faith and Credit LID Bonds 142,054 - 35,725 106,329 Total all Bonds $ 29,767,038 $ 9,344,257 $ 9,290,036 $ 29,821,259 Notes Payable Oregon Economic Development 5.00% $ 195,923 $ - $ 20,268 $ 175,655 Oregon DEQ 1.25% 1,262 - 473 789 Crook County 0.00% - - - - Total Notes Payable 197,185 - 20,741 176,444 Total Long -Term Debt $ 29,964,223 $ 9,344,257 $ 9,310,777 $ 29,997,703 DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF GENERAL OBLIGATION BONDS JUNE 30, 2012 Continued -270- Governmental Activites Total Requirements Series 1996 Ref Series 1998 Year of Maturity Principal Interest Total Principal Interest Principal Interest 2013 $ 5,125,000 $ 725,156 $ 5,850,156 $ 75,000 $ 18,810 $ 595,000 $ 14,131 2014 4,695,000 535,445 5,230,445 80,000 14,535 - 2015 2,480,000 338,600 2,818,600 85,000 9,975 - 2016 2,705,000 208,505 2,913,505 90,000 5,130 2017 2,760,000 69,000 2,829,000 $ 17,765,000 $ 1,876,706 $ 19,641,706 $ 330,000 $ 48,450 $ 595,000 $ 14,131 Continued -270- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF GENERAL OBLIGATION BONDS JUNE 30, 2012 -271- Governmental Activites Business Activities Ref Series 2002 Ref Series 2003 Ref Series 2002 Year of Maturity Principal Interest Prfnclpaf Interest Principal Interest 2013 $ 1,615,000 $ 146,000 $ 805,000 $ 42,353 $ 2,035,000 $ 503,863 2014 1,560,000 78,000 855,000 14,535 2,200,000 428,375 2015 - 2,395,000 328,625 2016 2,615,000 203,375 2017 - - - - 2,760,000 69,000 $ 3,175,000 $ 224,000 $ 1,660,000 $ 56,888 $ 12,005,000 $ 1,533,238 -271- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF PENSION OBLIGATION BONDS JUNE 30, 2012 Total Requirements Series 2002 Year of Maturity Principal Interest Total Principal Interest Series 2004 Principal Interest 2013 $ 196,897 $ 773,562 $ 970,458 $ 76,897 $ 361,341 $ 120,000 $ 412,221 2014 227,215 766,693 993,908 82,215 360,893 145,000 405,801 2015 263,223 777,607 1,040,830 83,223 379,885 180,000 397,723 2016 300,634 789,989 1,090,623 85,634 402,474 215,000 387,515 2017 335,902 797,313 1,133,215 85,902 422,206 250,000 375,107 2018 377,660 805,878 1,183,537 87,660 445,448 290,000 360,430 2019 423,139 813,170 1,236,309 88,139 469,969 335,000 343,201 2020 503,615 792,544 1,296,158 118,615 469,493 385,000 323,051 2021 805,000 550,261 1,355,261 365,000 250,368 440,000 299,893 2022 920,000 498,792 1,418,792 420,000 225,365 500,000 273,427 2023 1,040,000 439,947 1,479,947 480,000 196,595 560,000 243,352 2024 1,170,000 373,383 1,543,383 540,000 163,715 630,000 209,668 2025 700,000 297,995 997,995 - 126,725 700,000 171,270 2026 1,465,000 255,330 1,720,330 685,000 126,725 780,000 128,605 2027 1,640,000 160,866 1,800,866 770,000 79,803 870,000 81,064 2028 T855,000 X55 085 910,095 395,000 27,058 460,000 28,037 $ 11,223,283 $ 8,946,422 $ 20,171,705 $ 4,363,283 $ 4,508,059 $ 6,860,000 $ 4,440,363 -272- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF FULL FAITH & CREDIT BONDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Continued -273- Total Requirements Series 2003 Ref Series 2004 Series 2005 Year of Maturity Principal Interest Total Principal Interest Principal Interest Principal Interest 2013 $ 2,965,000 $ 1,921,610 $ 4,886,610 $ 840,000 $ 14,700 $ 160,000 $ 19,155 $ 285,000 $ 169,339 2014 2,970,000 1,828,830 4,799,830 - 165,000 14,035 290,000 160,279 2015 3,060,000 1,733,623 4,793,623 - 165,000 8,673 300,000 150,394 2016 3,180,000 1,628,056 4,808,056 - - 175,000 2,975 310,000 139,869 2017 3,115,000 1,519,549 4,634,549 - - 325,000 128,594 2018 3,220,000 1,415,399 4,635,399 335,000 116,672 2019 2,765,000 1,299,754 4,064,754 - 350,000 104,038 2020 2,865,000 1,201,838 4,066,838 360,000 90.500 2021 2,960,000 1,105,671 4,065,671 - 375,000 76,025 2022 3,065,000 1,004,349 4,069,349 - 390,000 60,725 2023 3,185,000 891,223 4,076,223 - 410,000 44,520 2024 3,175,000 771,754 3,946,754 - 425,000 27,403 2025 3,295,000 655,571 3,950,571 - 445,000 9,345 2026 2,955,000 539,983 3,494,983 - 2027 3,060,000 429,415 3,489,415 - 2028 2,460,000 313,390 2,773,390 - - 2029 1,535,000 222,820 1,757,820 - - - - - - 2030 1,590,000 175,020 1,765,020 - - - - 2031 1,545,000 126,748 1,671,748 - - - - - - 2032 1,600,000 77,800 1,677,800 - - - - 2033 1,650,000 26,400 1,676,404 $ 56,215,000 $ 18,BB9,802 $ 75,104,802 $ 840,000 $ 14,700 $ 665,000 $ 44,838 $ 4,600,000 $ 1,277,701 Continued -273- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF FULL FAITH & CREDIT BONDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2092 Continued -274- Ref Series 2005 Series 2007 Series 2008 Series 2009 Yearof Maturity Principal Interest Principal Interest Principal Interest Principal Interest 2013 $ 460,000 $ 109,955 $ 395,000 $ 321,225 $ 395,000 $ 367,374 $ 135,000 $ 113,428 2014 480,000 94,430 410,000 305,425 410,000 353,549 140,000 109,378 2015 495,000 77,870 425,000 289,025 425,000 337,149 145,000 104,828 2016 510,000 60,545 445,000 272,025 450,000 320,149 150,000 99,934 2017 530,000 41,675 460,000 254,225 465,000 302,149 155,000 94,684 2018 545,000 21,800 480,OD0 235,825 485,000 283,549 160,000 89,181 2019 - - 500,000 216,625 500,000 264,149 165,000 83,501 2020 520,000 196,625 525,000 244,149 170,000 76,901 2021 - - 540,000 175,825 545,000 223,149 175,000 70,101 2022 560,000 154,225 565,000 200,531 185,000 63,101 2023 585,000 131,825 590,000 176,519 190,000 55,470 2024 610,000 107,694 615,000 151,149 200,000 47,633 2025 635,000 82,531 640,000 124,243 210,000 39,383 2026 660,000 56,338 670,000 95,763 215,000 30,038 2027 - - 685,000 29,113 700,000 65,613 225,00D 20,470 2028 - - - - 730,000 33,763 235,000 10,458 2029 - - - - - - - - 2030 - 2031 - - - - - - - - 2032 2033 $ 3,020,000 $ 406,275 $ 7,910,000 $ 2,828,550 $ 8,710,000 $ 3,542,943 $ 2,855,000 $ 1,108,486 Continued -274- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF FULL FAITH & CREDIT BONDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 -276- Series 2010 Ref Series 2012 Year of Maturity Principal Interest Principal Interest 2013 S 55,000 $ 40,371 $ 240,000 $ 766,064 2014 55,000 39,271 1,020,000 753,464 2015 55,000 38,171 1,050,000 727,514 2016 55,000 37,071 1,085,000 695,489 2017 60,000 35,809 1,120,000 662,414 2018 60,000 34,309 1,155,000 634,064 2019 65,000 32,628 1,165,000 598,814 2020 65,000 30,799 1,225,000 562,664 2021 65,000 28,858 1,260,000 531,714 2022 70,000 26,713 1,295,000 499,054 2023 70,000 24,394 1,340,000 458,495 2024 75,000 21,806 1,250,000 416,070 2025 80,000 18,900 1,285,000 381,170 2026 80,000 15,900 1,330,000 341,945 2027 85,000 12,700 1,365,000 301,520 2028 90,000 9,200 1,405,000 259,970 2029 90,000 5,600 1,445,000 217,220 2030 95,000 1,900 1,495,000 173,120 2031 - - 1,545,000 126,748 2032 - - 1,600,000 77,800 2033 1,650,000 28400 $ 1,270,000 $ 454,399 $ 26,345,000 $ 9,211,911 -276- This page intentionally left blank. DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF FF&C LID BONDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Governmental Activites -277- Total Requirements Series 2007 Series 2009 Year of Maturity Principal Interest Total Principal Interest Principal Interest 2013 $ 20,000 $ 29,681 $ 49,681 $ - $ 17,749 $ 20,000 $ 11,933 2014 79,000 28,279 107,279 54,000 17,416 25,000 10,863 2015 126,000 23,435 149,435 96,000 14,044 30,000 9,391 2016 175,000 16,970 191,970 110,000 9,318 65,000 7,653 2017 183,660 7,480 191,140 113,660 3,974 70,000 3,506 2018 18,040 483 18,523 18,040 483 $ 601,700 $ 106,329 $ 708,028 $ 373,660 $ 62,500 $ 228,040 $ 43,828 -277- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF NOTES AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Total Requirements Year of Maturity Principal Interest Total Governmental Activites Crook County Principal Interest Principal Interest 2013 $ 77,041 $ 19,844 $ 96,885 $ 8,804 $ 364 $ 50,000 $ 2014 27,295 18,923 46,216 8,914 254 - 2015 27,561 17,974 45,535 9,026 142 2016 28,260 17,000 45,260 4,561 29 2017 23,875 15,845 39,720 - - - 2018 24,059 14,711 38,770 2019 24,256 13,544 37,800 - - 2020 24,465 12,355 36,820 2021 29,683 11,157 40,840 2022 29,918 9,672 39,590 2023 30,163 8,177 38,340 - 2024 30,422 6,668 37,090 - - 2025 30,693 5,147 35,840 - - 2026 35,977 3,613 39,590 - - 2027 36,276 1,814 38,090 - - $ 479,944 $ 176,444 $ 656,388 $ 31,305 $ 789 $ 50,000 $ - Continued -278- DESCHUTES COUNTY, OREGON SCHEDULE OF FUTURE DEBT SERVICE REQUIREMENTS OF NOTES AS OF AND FOR THE YEAR ENDED JUNE 30, 2012 Business Activities OR Economic Development Year of Maturity Principal Interest 2013 $ 18,237 $ 19,480 2014 18,381 18,669 2015 18,535 17,832 2016 23,699 16,971 2017 23,875 15,845 2018 24,059 14,711 2019 24,256 13,544 2020 24,465 12,355 2021 29,683 11,157 2022 29,918 9,672 2023 30,163 8,177 2024 30,422 6,668 2025 30,693 5,147 2026 35,977 3,613 2027 36,276 1,814 $ 398,639 $ 175,655 -279- This page intentionally left blank. STATISTICAL SECTION This page intentionally left blank. DESCHUTES COUNTY, OREGON STATISTICAL SECTION CONTENTS This part of Deschutes County's statistical comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the County's overall health. Pages FinancialTrends................................................................................................................................ 284-293 These schedules contain trend information to help the reader understand how the County's financial performance and well-being have changed overtime. RevenueCapacity.............................................................................................................................. 294-299 These schedules contain information to help the reader assess the County's most significant local revenue source, the property tax. DebtCapacity..................................................................................................................................... 300-307 These schedules present information to help the reader assess the affordability of the County's current levels of outstanding debt and the County's ability to issue additional debt in the future. Demographic and Economic Information........................................................................................ 308-309 These schedules offer demographic and economic indicators to help the reader understand the environment within which the County's financial activities take place. OperatingInformation........................................................................................................................311-315 These schedules contain service and infrastructure data to help the reader understand how the information in the County's financial report relates to the services the County provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. The County implemented GASB Statement 34 in 2003, schedules presenting government -wide information include information beginning in that year. DESCHUTES COUNTY, OREGON NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (accrual basis of accounting) Fiscal Year 2005 2003 Restated 2004 Restated 2006 2007 Governmental activities $ 12,500,715 $ 12,364,858 $ 12,336,714 $ 12,921,454 Restricted - - 897,205 Invested in capital assets, net of related debt $ 16,778,521 $ 21,977,138 $ 40,512,761 $ 42,869,115 $ 48,887,100 Restricted 14,649,031 21,835,161 15,300,732 2,215,621 2,292,308 Unrestricted 16,202,780 18,362,189 33,928,281 52,915,414 60,027,183 Total governmental activities net assets $ 47,630,332 $ 62,174,488 $ 89,741,774 $ 98,000,150 $ 111,206,591 Business -type activities Invested in capital assets, net of related debt $ 8,403,452 $ 12,500,715 $ 12,364,858 $ 12,336,714 $ 12,921,454 Restricted - - 897,205 3,822,723 7,004,402 Unrestricted 4,154,503 3,386,574 5,180,223 5,951,233 5,320,037 Total business -type activities net assets $ 12,557,955 $ 15,887,289 $ 18,442,286 $ 22,110,670 $ 25,245,893 Primary government Invested in capital assets, net of related debt $ 25,181,973 $ 34,477,853 $ 52,877,619 $ 55,205,829 $ 61,808,554 Restricted 14,649,031 21,835,161 16,197,937 6,038,344 9,296,710 Unrestricted 20,357,283 21,748,763 39,108,504 58,866,647 65,347,220 Total primary government net assets $ 60,188,287 $ 78,061,777 $ 108,184,060 $ 120,110,820 $ 136,452,484 n/a - Not available Continued -284- DESCHUTES COUNTY, OREGON NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (accrual basis of accounting) Fiscal Year 2008 2009 2010 2011 2012 Governmental activities Invested in capital assets, net of related debt $ 70,023,840 $ 76,240,077 $ 89,584,653 $ 92,525,275 $ 95,512,157 Restricted 2,261,887 2,411,903 3,755,874 3,979,615 4,015,788 Unrestricted 63,957,826 67,437,330 72,846,870 73,592,055 71,206,363 Total governmental activities net assets $ 136,243,553 $ 146,089,310 $ 166,187,397 $ 170,096,945 $ 170,734,308 Business -type activities Invested in capital assets, net of related debt $ 17,577,695 $ 20,821,757 $ 23,311,911 $ 25,780,444 $ 25,824,953 Restricted 1,172,262 1,130,284 1,177,729 1,191,785 951,696 Unrestricted 8,835,465 4,004,099 615,719 (1,399,646) 1,667,939 Total business -type activities net assets $ 27,585,422 $ 25,956,140 $ 25,105,359 $ 25,572,583 $ 25,108,710 Primary government Invested in capital assets, net of related debt $ 87,601,535 $ 97,061,834 $ 112,896,564 $ 118,305,719 $ 121,337,110 Restricted 3,434,149 3,542,187 4,933,603 5,171,400 4,967,484 Unrestricted 72,793,291 71,441,429 73,462,589 72,192,409 69,538,424 Total primary government net assets $ 163,828,975 $ 172,045,450 $ 191,292,756 $ 195,669,528 $ 195,843,018 n/a - Not available -285- DESCHUTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST TEN FISCAL YEARS (accrual basis of accounting) Expenses Governmental activities: General government Public protection County roads Health and welfare Education Interest on long-term debt Total governmental activities expenses Business -type activities: Solid waste Fair 8 expo center RV park Total business -type activities expenses Total primary government expenses Program Revenues Governmental activities: Charges for services: General government Public safety County roads Health and welfare Education Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business -type activities: Charges for services: Solid waste Fair 8 expo center RV park Operating grants and contributions Capital grants and contributions Total business -type activities program revenues Total primary government program revenues Net Governmental activities Business -type activities Total primary government not expense General Revenues and Other Changes in Net Assets Governmental activities: Taxes Property Taxes, levied far general purpose Property Taxes, levied for sheriff services Property Taxes, levied for bonded debt Transient room tax Unrestricted grants and contributions Investment earnings Interfund equity transfer Interfund gain (loss) on transfer of capital assets Gain (loss) on sale of capital assets Transfers Total governmental activities Business -type activities: Taxes Property Taxes, levied for bonded debt Investment earnings Interfund equity transfer Interfund gain (loss) on transfer of capital assets Gain (loss) on sale of capital assets Miscellaneous Transfers Total business -type activities Total primary government Change In Net Assets Governmental activities Business -type activities Total primary government n/a - Not available Fiscal Year 2003 2004 2005 2006 2007 $ 18,209,224 $ 14,947,947 $ 18,872,551 $ 25,751,315 $ 24,161,521 29,938,540 35,794,752 35,908,104 35,536,067 39,055,432 9,220,189 8,241,978 9,133,389 14,362,681 13,360,074 20,226,318 19,222,151 20,471,295 21,977,467 23,923,726 1,106,637 1,143,468 1,151,264 1,196,665 1,217,999 2,648,585 3,265,500 3,486,134 3,370,842 3221,880 81,349,493 82,615,796 89,022,737 10 2,-195 037 _ 104,940,632 3,779,593 3,611,080 5,291,801 5,908,747 7,033,143 4,411,767 3,605,532 4,205,671 4,160,993 4,275,272 8,191,360 7,416,612 9,497,472 10,069,740 11,308,415 $ 89,540,853 $ 90,032,408 $ 98,520,209 $ 112,264,777 $ 116,249,047 $ 10,757,348 $ 14,053,850 It 17,215,978 $ 14,338,082 $ 14,021,619 2,910,175 5,145,054 4,808,358 5,187,798 5,638,521 1,437,918 11,327,908 12,685,581 13,907,252 15,208, 589 868,636 2,009,193 2,396,392 5,079,797 4,913,531 - 1,142,875 1,150,241 1,194,230 1,022,945 36,718,834 21,918,860 23,126,283 23,433,909 24,221,298 1,393,312 645,324 1,486,656X0156624_ 1,991,818 54,086,223 56243,064 62,869,489 64,156,692 67,018,321 6,008,063 6,651,736 7,102,223 7,909,923 8,221,483 1,561,048 1,615,780 1,905,840 2,149,531 2099,765 198,611 109,555 75,496 159,660 106,808 7,767,722 8,377,071 9,083,559 10,219114 10,528,056 $ 611,853,945 $ 64,620,135 $ 71,953,048 $ 74,375,806 $ 77,546,377 $ (27,263,270) $ (26,372,732) $ (26153,248) $ (38,038,345) $ (37,922,311) (423,638) 960,459 (413,913) 149,374 (780,359) $(27,686,908) $ (25,412,273) $ (26,567,161) $ (37,888,971) $(38,702,670) $ 17,778,414 $ 19,950,734 $ 21,637,975 $ 23,605,720 $ 25,894,192 9,040,940 9,671,418 12,890,168 14,066,727 15,368,010 2,861,706 2,912,525 2,824,653 3,076,576 2,935,056 2,967,211 3,004,567 3,048,662 3,283,905 3,299,895 1,106,469 - - - - 1,415,59a 1,144,302 1,758,483 2,858,718 4,250,120 - - - - (6,016) - - 671 (109,698) - 4,817,833 (22,183) - (27,954) (396,742) (294,227) (682,685) (485,230) (584,556) 34,773,596 41,207,152 41,455,944 46,296,718 51,128,747 1,952,415 1,844,947 1,904,154 2,072,731 2,013,593 321,822 229,703 427,756 851,352 1,324,391 - - - 6,016 - - (671) 109,698 - - (45,016) - (12,974) 2,350,656- - - - 396,742 294,227 682,685 485,230 584,556 _ 5,021,635 2,368 877 2,968,908 3,519,011 3,915,582 $ 39,795,231 $ 43,576,029 $ 44,424,852 $ 49,815,729 $ 55,044,329 $ 7,510,326 $ 14,834,420 $ 15,302,696 $ 8,258,373 3 13,206,436 4,597,997 3329,336 2,554,995 3,668,385 3,135,223 $ 12,108,323 $ 18,163,756 $ 17,857,691 3 11,926,758 $ 16,341,659 -286- Continued DESCHUTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST TEN FISCAL YEARS (accrual basis of accounting) Expenses Governmental activities: General government Public protection County roads Health and welfare Education Interest on long-term debt Total governmental activities expenses Business -type activities: Solid waste Fair & expo center RV park Total business -type activities expenses Total primary government expenses Program Revenues Governmental activities: Charges for services: General government Public safely County roads Health and welfare Education Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business -type activities: Charges for services: Solid waste Fair & expo center RV park Operating grants and contributions Capital grants and contributions Total business -type activities program revenues Total primary government program revenues Net Governmental activities Business -type activities Total primary government net expense General Revenues and Other Changes In Not Assets Governmental activities: Taxes Property Taxes, levied for general purpose Property Taxes, levied for sheriff services Property Taxes, levied for bonded debt Transient room tax Unrestricted grants and contributions Investment earnings Interfund equity transfer Interfund gain (loss) on transfer of capital assets Gain (toss) on sale of capital assets Transfers Total governmental activities Business -type activities: Taxes Property Taxes, levied for bonded debt Investment earnings inlerfund equity transfer Interfund gain (loss) on transfer of capital assets Gain (loss) on sale of capital assets Miscellaneous Transfers Total business -type activities Total primary government Change in Net Assets Governmental activities Business -type activities Total primary government nfa - Not available Fiscal Year 2009 2010 2011 2012 $ 26,992,445 $ 27,241,378 $ 24,782,169 $ 22,540,890 $ 24,886,722 45,723,250 47,493,147 50,033,277 53,944,031 56,696,103 14,609,557 17,478,873 14,701, 828 18,600, 705 16,436,367 22,733,857 23,203,391 23,831,929 28,828,892 30,416,145 1,213,866 1,137,873 1,078,769 979,980 667,511 3,160,571 3,311 808 3,401,395 3,275,788 2,716,110 114,433,546 119,866,470 117,829,367 128,170,287 131,840,958 6,462,905 8,414,867 7,335,596 7,347,661 7,801,912 4,539,224 4,152,893 3,710,074 3,819,399 3,876,575 (363,382) 312,882 322,179 343,896 338,003 11,002,129 12,880,642 11,367,849 11,510,958 12,016,490 $ 125,435,675 $ 132,747,112 $ 129,197,216 $ 139,681,245 $ 143,857,448 $ 9,692,948 $ 14,590,354 $ 12,272,431 $ 11,744,342 $ 9,975,482 11,503,488 3,665,435 7,508,624 7,434,816 6,317,924 14,899,440 12,822,399 13,118,125 13,808,489 15,917,719 5,134,211 1,146,444 1,018,990 1,747,716 2,062,633 1,021,353 919,915 - - - 22,035,484 30,390,518 29,127,520 32,195,732 33,630,072 16,335,611 1,780,050 9,209,437 765,663 232,363 80,622,535 65,315116 72,256,127 67,696,758 68,136,193 7,749,609 6,639,633 6,362,100 6,665,487 6,506,366 2,709,993 1,912,771 1,536,329 1,992,262 1,963,398 - 89,005 115,126 162,049 154,633 84,955 54,405 85,765 39,271 86,306 94,190 - 10,638,747 8,695,814 8,099,320 8,859,069 8,710,703 $ 91,261,282 $ 74,010,930 $ 80,354,447 $ 76,555,827 $ 76,846,896 $ (33,811,011) $ (54,551,354) $ (45,574,240) $ (60,473,529) $ (63,704,765) (363,382) (4,184,028) (3,268,529) (2,651,88%_ (3,305,7871 $ (34,174,393) $ (58,736,182) $ (48,642,769) $ (63,125,418) $ (67,010,552) $ 26,369,350 $ 31,833,253 $ 33,441,245 $ 33,663,728 $ 33,682,238 21,530,214 22,976,966 24,094,637 23,666,633 23,551,915 3,097,850 3,233,344 3,513,631 3,460,558 3,290,215 3,535,226 3,212,173 2,959,337 3,151,974 3,357,365 4,068,901 2,892,642 1,450,594 981,569 908,178 246,431 248,733 212,883 (541,385) (447,771) 58,847,972 64,397,111 65,672,327 64,383,077 64,342,140 1,959,960 2,292,465 2,459,814 2,505,852 2,334,005 989,381 511,814 170,1317 71,876 60,134 (246,431)_ (240,733) (212,883) 541,385 447_771 2,702,910 2,555,546 2,417,748 3,119,113 2,841,910 $ 61,550,882 $ 66,952,657 $ 68,090,075 $ 67,502,190 $ 67,184,050 $ 25,036,961 $ 9,845,757 $ 20,098,087 $ 3,909,548 $ 637,375 2,339,528 (1,629,282) (850,781) 467,224 (463,877) $ 27,376,489 $ 8,216,475 $ 19,247,306 $ 4,376,772 $ 173,498 -287- Function/Program Governmental activities: General government Public safety County roads Health and welfare Education Subtotal governmental activities Business -type activities: Solid waste Fair & expo center RV park Subtotal business -type activities Total primary government n/a - Not available DESCHUTES COUNTY, OREGON PROGRAM REVENUES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (accrual basis of accounting) (dollars in thousands) FISCAL YEAR 2003 2004 2005 2006 2007 $ 14,150 $ 17,044 $ 20,744 $ 18,042 $ 17,283 9,365 9,540 8,789 8,894 9,400 11,752 12,133 13,212 14,388 17,251 17,713 16,383 18,975 21,638 21,870 1,106 1,143 1,150 1,194 1,213 54,086 56,243 62,870 64,156 67,017 6,008 6,667 7,102 7,943 8,241 1,760 1,710 1,981 2,276 2,287 7,768 8,377 9,083 10,219 10,528 $ 61,854 $ 64,620 $ 71,953 $ 74,375 $ 77,545 Continued Function/Program Governmental activities: General government Public safety County roads Health and welfare Education Subtotal governmental activities Business -type activities: Solid waste Fair & expo center RV park Subtotal business -type activities Total primary government n/a - Not available DESCHUTES COUNTY, OREGON PROGRAM REVENUES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (accrual basis of accounting) (dollars in thousands) FISCAL YEAR 2008 2009 2010 2011 2012 $ 13,331 $ 19,437 $ 17,486 $ 17,686 $ 14,668 17,369 12,252 13,556 12,940 11,535 30,189 14,514 21,354 13,827 15,918 18,522 17,975 18,781 22,263 25,329 1,212 1,137 1,078 980 687 80,623 65,315 72,255 67,696 68,137 7,862 6,640 6,406 6,669 6,509 2,776 1,967 1,578 2,028 2,047 - 89 115 162 155 10,638 8,696 8,099 8,859 8,711 $ 91,261 $ 74,011 $ 80,354 $ 76,555 $ 76,848 -289- DESCHUTES COUNTY, OREGON FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) Fiscal Year Continued -290- 2003 2004 2005 2006 2007 General Fund Unreserved $ 4,749,789 $ 5,114,327 $ 5,669,705 $ 6,830,482 $ 6,841,976 Committed n/a n/a n/a n/a n/a Assigned n/a n/a n/a n/a n/a Unassigned n/a n/a n/a n/a n/a Total General Fund $_ 4,749,789 $ 5,114,327 $ 5,669,705 $ 6,830,482 $ 6,841,976 All Other Governmental Funds Reserved/Nonspendable $ 652,289 $ 761,961 $ 766,609 $ 857,174 $ 792,928 Unreserved, reported in: Special revenue funds 22,893,463 27,280,233 41,773,226 46,203,588 50,401,270 Capital projects funds 24,875,640 10,832,184 2,066,324 287,502 677,141 Debt service funds 2,841,323 1,843,771 1,638,674 1,330,609 1,157,785 Total Unreserved 50,610,426 39,956,188 45,478,224 47,821,699 52,236,196 Restricted, reported in: Special revenue funds n/a n/a n/a n/a n/a Capital projects funds n/a n/a n/a n/a n/a Debt service funds n/a n/a nla n/a n/a Total Restricted - - - - - Committed, reported in: Special revenue funds n/a n/a n/a n/a n/a Capital projects funds n/a n/a n/a n/a n/a Debt service funds n/a n/a n/a n/a n/a Total Committed - - - - - Assigned, reported in: Special revenue funds n/a n/a n/a n/a n/a Capital projects funds n/a n/a n/a n/a n/a Debt service funds n/a n/a n/a n/a n/a Total Assigned - - - - - Unassigned, reported in: Capital projects funds n/a n/a n/a n/a n/a Total Unassigned - - - - - Total all other governmental funds $ 51,262,715 $ 40,718,149 $ 46,244,833 $ 48,678,873 $ 53,029,124 n/a - Not available Continued -290- General Fund Unreserved Committed Assigned Unassigned Total General Fund All Other Governmental Funds Reserved/Non spen d able Unreserved, reported in: Special revenue funds Capital projects funds Debt service funds Total Unreserved Restricted, reported in: Special revenue funds Capital projects funds Debt service funds Total Restricted Committed, reported in: Special revenue funds Capital projects funds Debt service funds Total Committed Assigned, reported in: Special revenue funds Capital projects funds Debt service funds Total Assigned Unassigned, reported in: Capital projects funds Total Unassigned Total all other governmental funds n/a - Not available DESCHUTES COUNTY, OREGON FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) Fiscal Year 2008 2009 2010 2011 2012 $ 6,729,202 $ 7,119,757 $ 9,933,612 $ - $ - n/a n/a n/a - - n/a n/a n/a 9,481,113 10, 082, 716 n/a n/a n/a 4,623,757 5,244,633 $ 6,729,202 $ 7,119,757 $ 9,933,612 $ 14,104,870 $ 15,327,349 $ 989,812 $ 871,486 $ 806,696 $ 888,106 $ 894,228 50,491,712 49,541,406 58,071,242 - - (2,879,998) 7,228,678 958,911 - - 1,127,264 959,147 1,101,183 - - 48,738,978 57,729,231 60,131,336 888,106 894,228 n/a n/a n/a 36,777,325 42,713,782 n/a n/a n/a 1,251,643 1,048,534 n/a n/a n1a 661,359 585,900 - - - 38,690,327 44,348,216 n/a n/a n/a 13,396,391 11,821,006 n/a n/a n/a 122,361 122,361 n/a n/a n/a - - - - - 13,518,752 11,943,367 n/a nla n/a 6,236,570 5,903,050 n/a n/a n/a 174,647 740,173 n/a n/a n/a 839,529 752,599 - - - 7,250,746 7,395,822 nla n/a n/a (3,223,574) (3,989,721 - - - (3,223,574) (3,989,721) $ 49,728,790 $ 58,600,717 $ 60,938,032 $ 57,124,357 $ 60,591,912 -291- DESCHUTES COUNTY, OREGON CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) Expenditures General government 17,213,454 22,727,726 Fiscal Year 23,776,374 23,946,449 Public safety 2003 2004 2005 2006 2007 Revenues 9,998,658 9,654,024 11,190,724 12,699,890 13,274,067 Taxes $ 32,618,617 $ 35,614,972 $ 40,410,761 $ 44,182,536 $ 47,100,658 Licenses and permits 439,384 515,516 539,345 541,430 621,774 Fines, forfeitures, and penalties 1,336,903 1,206,561 1,331,035 1,506,203 1,573,822 Special assessments 689,061 715,535 629,407 375,827 270,151 Interest and rents 1,570,165 1,651,061 2,880,051 3,782,331 4,974,934 Intergovernmental 38,761,879 38,961,949 41,342,653 42,330,291 43,230,353 Charges for services 15,105,643 17,660,187 19,221,523 20,460,721 20,983,902 Other 1,674,880 1,043,269 3,128,943 2,230,837 978,935 Total revenues 92,196,532 97,369,050 109,483,718 115,410,176 119,734,529 Expenditures General government 17,213,454 22,727,726 16,992,512 23,776,374 23,946,449 Public safety 29,026,478 32,938,286 35,177,676 34,933,093 38,127,862 County roads 9,998,658 9,654,024 11,190,724 12,699,890 13,274,067 Health and welfare 22,759,749 21,552,352 23,252,183 25,039,345 26,828,472 Education 1,106,637 1,143,468 1,151, 264 1,196,665 1,217,999 Debt service - - (1,738,354) (5,777,404) - Principal 2,889,026 4,259,579 4,024,705 4,746,584 4,003,240 Interest 2,108,443 3,442,499 3,340,049 3,243,567 3,069,252 Trustee fees - - 7,685 3,430 5,710 Debt issuance costs - - 130,918 133,596 12,250 Capital outlay 10,505,046 20,545,960 11,862,923 5,515,548 5,110,510 Total expenditures 95,607,491 116,263,894 107,130,639 111,288,092 115,595,811 Excess of revenues over (under) expenditures (3,410,959) (18,894,844) 2,353,079 4,122,084 4,138,718 Other Financing Sources (Uses) Transfers in 15,513,525 17,023,022 18,488,400 20,514,619 20,769,508 Transfers out (15,838,130) (17,428,174) (19,183,564) (21,346,431) (22,203,870) Debt issuance 27,719,411 7,088,508 3,876,382 - 1,077,000 Bond premium/discount - - - - - Refunding bonds issued - - 1,793,514 5,915,000 - Payments to escrow agent - - (1,738,354) (5,777,404) - Proceeds of sale of assets 564,945 2,321,725 492,602 166,950 580,384 Total other financing sources (uses) 27,959,751 9,005,081 3,728,980 (527,266) 223,022 Net change in fund balances $ 24,548,792 $ (9,889,763) $ 6,082,059 $ 3,594,818 $ 4,361,740 Debt service as a percentage of noncapital expenditures 5.9% 8.0% 7.8% 7.5% 6.6% n/a - Not available Continued -292- DESCHUTES COUNTY, OREGON CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual Basis of accounting) Revenues Taxes Licenses and permits Fines, forfeitures, and penalties Special assessments Interest and rents Intergovernmental Charges for services Other Total revenues Expenditures General government Public safety County roads Health and welfare Education Debt service Principal Interest Trustee fees Debt issuance costs Capital outlay Total expenditures Excess of revenues over (under) expenditures Other Financing Sources (Uses) Transfers in Transfers out Debt issuance Bond premium/discount Refunding bonds issued Payments to escrow agent Proceeds of sale of assets Total other financing sources (uses) Net change in fund balances Debt service as a percentage of noncapital expenditures n/a - Not available Fiscal Year 2008 2009 2010 2011 2012 $ 53,685,756 $ 59,765,686 $ 63,729,316 $ 63,806,103 $ 64,546,883 551,882 452,980 549,013 689,142 778,227 1,696,965 1,648,134 1,645,313 1,596,621 1,417,245 482,493 474,559 257,916 193,605 161,466 4,721,688 4,000,663 2,360,035 2,595,846 2,559,272 75,576,276 77,123,068 77,287,814 82,326,719 85,663,964 18, 698,609 16,999, 531 17, 615,561 17,515,802 16,159,689 477,816 357,166 925,947 505,740 439,269 155, 891, 485 160, 821, 787 164, 370,915 169, 229, 578 171,726, 015 26,919,775 24,916,432 22,473,173 22,614,321 22,606,034 73,785,397 74,219,306 74,626,653 78,159,464 81,610,756 15,263,147 17,004,218 15,806,002 16,648,991 16,632,188 25,966,357 28,199,244 25,840,307 31,725,577 32,905,053 1,213,866 1,137,873 1,078,769 979,980 687,511 4,349,917 4,523,312 4,595,659 5,678,728 5,296,870 3,051,380 3,090,228 3,296,705 3,157,964 2,631,321 5,210 3,066 2,455 3,218 2,950 - 237,657 49,471 - 372,216 8,658,464 11,559,996 12,596,751 8,245,442 3,692,419 159, 213, 513 164, 891, 332 160,365,945 167, 213, 685 166,437, 318 (3,322,028) (4,069,545) 4,004,970 2,015,893 5,288,697 18,214,344 23,231,232 19,839,328 12,313,816 10,701,765 (18,421,256) (23,297,732) (20,008,290) (14,012,126) (11,673,036) - 13,352,250 1,320,000 40,000 - - 46,277 (4,838) - - - - - - 21,893,362 - - - - (21,520,747) 115,835 - - - - (91,077) 13,332,027 1,146,200 (1,658,310) (598,656) $ (3,413,105) $ 9,262,482 $ 5,151,170 $ 357,583 $ 4,690,041 5.0% -293- 5.8% 5.6% 14.4% DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (in thousands of dollars) Real Property Personal Property Manufactured Homes Fiscal Year Assessed Estimated Assessed Estimated Assessed Estimated Ended June 30, Value Actual Value Value Actual Value Value Actual Value 2003 9,685,677 13,585,512 289,037 289,240 71,257 76,685 2004 10,484,956 15,192,941 289,950 289,962 72,507 80,448 2005 11,497,220 16,890,285 308,985 308,999 73,771 82,344 2006 12,640,050 20,207,657 339,456 339,486 62,959 67,888 2007 13,870,767 27,611,646 383,447 383,447 61,946 67,553 2008 15,020,692 36,089,166 415,380 415,548 58,898 65,957 2009 15,988,780 36,759,449 466,756 466,839 55,989 61,302 2010 16,729,496 32,244,472 439,296 439,299 54,578 60,723 2011 16,875,389 22,613,760 411,330 411,330 48,228 51,783 2012 16,786,626 20,692,642 390,053 390,053 44,522 47,327 Sources: Deschutes County Assessor's Department and Oregon Department of Revenue (a) includes tax-exempt property Continued -294- DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (in thousands of dollars) Public Utilities Exemptions Total Assessed Value(a) as a Taxable Range of Total Percentage of Assessed Estimated Assessed Assessed Estimated Direct Tax Estimated Value Actual Value Value Value Actual Value Rates Paid Actual Value 325,968 335,247 14,017 10,357,922 14,286,684 2.6185-5.6755 72.599% 327,493 330,462 15,452 11,159,454 15,893,813 2.6807-5.6440 70.310% 348,827 351,843 16,242 12,212,561 17,633,471 2.7001-5.6809 69.350% 323,329 327,647 16,319 13,349,475 20,942,678 2.6938-5.7206 63.821% 331,845 338,869 22,612 14,625,393 28,401,515 2.6548-5.7385 51.575% 352,616 369,411 23,638 15,823,948 36,940,082 2.9780-5.8087 42.901% 388,838 403,899 25,803 16,874,560 37,691,489 2.9170-6.1060 44.839% 417,996 430,990 28,577 17,612,789 33,175,484 2.7805-6.2059 53.176% 436,787 450,305 31,009 17,740,725 23,527,178 2.8947-6.2598 75.537% 438,134 453,696 33,166 17,626,169 21,583,718 2.8818-6.2468 81.818% -295- DESCHUTES COUNTY, OREGON DIRECT OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $1, 000 of assessed value) County direct rates Rates levied to all taxable County properties: General Jail Bond Fairgrounds Bond Sheriff (Countywide) County Extension/41-1 CSD 911 CSD 911 Local Option _ County districts paid by all properties Rates levied to taxable rural County properties: Sheriff (County) Sheriff (Rural) Rates levied to incorporated and CSD tax codes: Sheriff (incorporated) Certain County properties are subject to one of the following rates: Bend Library Bond Redmond Library Bond Sunriver Library Bond Paid by Black Butte properties only: Black Butte Ranch CSD Black Butte Ranch CSD Local Opt Paid by Sunriver properties only: Fiscal Year Taxes are Payable 2003 2004 2005 2006 1.2783 1.2783 1.2783 1.2783 1.2783 0.1913 0.1780 0.1659 0.1612 0.1402 0.1847 0.1702 0.1617 0.1601 0.1421 0.0224 0.0224 0.0224 0.0224 0.0224 0.1618 0.1618 0.1618 0.1618 0.1618 6.1643 0.0900 0.0900 0.0900 0.0900 1.8385 1.9007 1.8801 1.8738 1.8348 1.1200 1.1200 1.6000 1.6000 1.6000 0.7800 0.7800 0.8200 0.8200 0.8200 0.1182 0.1189 0.0925 0.0991 0.0856 0.0949 0.0916 0.0782 0.0723 0.0618 0.0770 0.0733 0.0708 0.0668 0.0637 1.0499 1.0499 1.0499 1.0499 1.0499 - - - - 0.4000 Sunriver Service District 2.9800 2.8900 2.9100 2.9600 3.0200 Range of County Direct Rates Paid 2,6185 - 5.6755 2.6807 - 5.6440 2.7001 - 5.6809 2.6938 - 5.7206 2.6548 - 5.7385 City and town rates Bend 2.8035 2.8035 2.8035 2.8035 2,8035 Redmond 6.1643 6.0643 6.0643 6.0643 6.0643 Sisters 2.6417 2.6417 2.6417 2.6417 2.6417 La Pine - - - - - Bend Urban Renewal Special Levy 0.1919 0.2045 0.2358 0.2192 0.2266 City of Redmond Bond 0.8230 0,1776 0.1439 0.1196 0.0893 Sunriver Service District 3.4500 2.8900 2.9100 2.9600 3,0200 Redmond Downtown Urban Renewal Levy 0.5794 0.6500 0.4718 0.4676 0.3248 Redmond Airport Urban Renewal Levy 0.2529 0.2848 - - Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500 Fire district rates 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 2.7317 1,0924 - 2.7317 Parks and recreation district rates 0.2200 - 1.4610 0.2200 - 1.4610 0.2200 - 1.4610 0.2200 - 1.4610 0.2200 - 1.4610 School district rates 5.5109 - 7.5787 5,5025 - 7.4751 5.4946 - 7.5716 5.4915 - 7.5031 6.4665 - 7.3835 Road district rates 0.4638 - 4,2147 0.4430 - 3.6500 0.4249 - 3.6500 0.7831 - 3.6500 0.7831 - 3.6500 Other special district rates 0.2895 0.2895 0.2895 0.2895 0.2895 Sources: Deschutes County Assessor's Office and Deschutes County Finance Department Continued -296- DESCHUTES COUNTY, OREGON DIRECT OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $1,000 of assessed value) Fiscal Year Taxes are Payable 2008 2009 2010 2011 2012 County direct rates 1.4000 1.4000 1.4000 1.4000 1.4000 Rates levied to all taxable County properties: 1.0924 - 3.2087 1.0924 - 3.0742 1.0924 - 3.0705 1.0924-3.0744 1.0924-3.0744 General 1.2783 1.2783 1.2783 1.2783 1.2783 Jail Bond 0.1370 0.1335 0.1395 0.1358 0.1324 Fairgrounds Bond 0.1285 0.1410 0.1441 0.1464 0.1369 Sheriff (Countywide) 0.9500 0.9500 0.9500 0.9200 0.9200 County Extension141-1 CSD 0.0224 0.0224 0.0224 0.0224 0.0224 911 CSD 0.1618 0.1618 0.1618 0.1618 0.1618 911 Local Option 1.0499 0.2300 0.2300 0.2300 0.2300 County districts paid by all properties 2.6780 2.9170 2.9261 2.8947 2.8818 Rates levied to taxable rural County properties: Sheriff (County) Sheriff (Rural) 1.4000 1.4000 1.4000 1.4000 1.4000 Rates levied to incorporated and CSD tax codes: 1.0924 - 3.2087 1.0924 - 3.0742 1.0924 - 3.0705 1.0924-3.0744 1.0924-3.0744 Sheriff (Incorporated) - - - - - Certain County properties are subject to one of the following rates: 6.4474 - 7.2751 6.8851 - 7.2424 6.5907 - 8.4371 6.4923-8.1206 6.6649-8.4065 Bend Library Bond 0.0858 0,0852 0.0868 0.0880 0.0836 Redmond Library Bond 0,0588 0.0567 0.0572 0.0558 0.0498 Sunriver Library Bond 0.0607 0.0590 0.0598 0.0551 0.0550 Paid by Black Butte properties only: Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499 Black Butte Ranch CSD Local Opt 0.4000 0.4000 0.4000 0.5500 0.5500 Paid by Sunriver properties only: Sunriver Service District 3.0700 3.1300 3.2200 3.3100 3.3100 Range of County Direct Rates Paid 2.6780 - 5.8087 2.9170 - 6.1060 2.7805 - 6.2059 2.8947-6.2598 2.8818-6.2468 City and town rates Bend 2.8035 2.8035 2.8035 2.8035 2.8035 Redmond 6.1643 6.1643 6.1643 6.1643 4.4101 Sisters 2.6417 2.6417 2.6417 2.6417 2.6417 La Pine 1.8800 1.9800 1.9800 1.8000 1.8000 Bend Urban Renewal Special Levy 0.2595 0.2700 0.2666 0.2791 - City of Redmond Bond 0.0755 0.1020 0.1168 0.0947 0.0831 Sunriver Service District 3.0700 3.1300 3.2200 3.3100 3.3100 Redmond Downtown Urban Renewal Levy 0.1719 - - - Redmond Airport Urban Renewal Levy Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500 Fire district rates 1.0924 - 3.2087 1.0924 - 3.0742 1.0924 - 3.0705 1.0924-3.0744 1.0924-3.0744 Parks and recreation district rates 0.2200 - 1.4610 0.2200 - 1.4610 0.2200 - 1.4610 0.2200-1.4610 0.2200-1.4610 School district rates 6.4474 - 7.2751 6.8851 - 7.2424 6.5907 - 8.4371 6.4923-8.1206 6.6649-8.4065 Road district rates 0.7831 - 3.6500 0.7831 - 3.6500 0.6600 - 3.6500 0.3248-3.6500 0.5180-2.7331 Other special district rates 0.3898 0.3848 0.3809 0.3793 0.3776 -297- DESCHUTES COUNTY, OREGON PRINCIPAL PROPERTY TAXPAYERS CURRENT FISCAL AND NINE YEARS AGO 2012 Percentage of Total County Taxable Taxable Taxable Taxpayer Assessed Value Rank Assessed Value Assessed Value Pacificorp (PP&L) $ 80,627,000 1 0.46% $ 48,795,400 Gas Transmission Northwest Corporation' 70,353,800 2 0.40% 68,265,581 Qwest Corporation 52,224,400 3 0.30% 79,366,713 Cascade Natural Gas Corporation 47,852,000 4 0.27% 25,459,280 Bend Cable Communications LLC 35,568,400 5 0.20% - Touchmark at Mount Bachelor Village LLC 34,091,860 6 0.19% - Sunriver Resort Limited Partnership 32,811,490 7 0.19% 30,384,456 CVSC LLC 32,147,800 8 0.18% - Suterra LLC 31,859,240 9 0.18% Deschutes Brewery Inc 28,982,100 10 0.16% - Eagie Crest Inc - - - 35,873,268 Mi. Bachelor Inc - 34,343,853 Willamette Industries Inc - 20,591,982 Sima Mountain View LLC - 20,346,604 River Bend Limited Partnership - 19,985,349 Total $ 446,518,090 2.53% $ 383,412,486 Formerly known as PG & E Gas Transmission NW Source: Deschutes County Assessor's Department n!a - Not available -298- 2003 Rank 3 2 1 7 6 4 5 8 9 10 Percentage of Total County Taxable 0.47% 0.66% 0.77% 0.25% 0,29% 0.35% 0,33% 0,20% 0.20% 0.19% DESCHUTES COUNTY, OREGON PROPERTY TAXES LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (amounts expressed in thousands) ' Net of discounts and adjustments. -299- Collected within the Fiscal Year of the Levy Total Collections to Date Fiscal Year Taxes Levied Collections in Ended for the Fiscal Percentage of Subsequent Percentage of June 30, Year' Amount Levy Years Amount Levy 2003 31,644 30,611 96.736% 1,030 31,641 99.989% 2004 34,408 33,412 97.105% 996 34,408 100.000% 2005 40,721 39,718 97.537% 1,000 40,718 99.993% 2006 42,784 41,871 97.866% 909 42,780 99.991% 2007 46,212 44,875 97.107% 1,329 46,204 99.983% 2008 53,123 50,752 95.537% 2,339 53,091 99.940% 2009 60,474 56,843 93.996% 3,326 60,169 99.495% 2010 63,162 60,015 95.018% 2,435 62,450 98.872% 2011 63,166 60,557 95.870% 1,544 62,101 98.314% 2012 62,532 60,527 96.794% - 60,527 96.794% ' Net of discounts and adjustments. -299- DESCHUTES COUNTY, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (dollars in thousands, except per capita) ' See page 294 for personal income and population data. n/a - Not available. Continued -300- Governmental Activities General Limited Special Certificates Full Faith Fiscal Obligation Tax Assessment of and Credit Capital Year Bonds Bonds Bonds Participation Obligations Leases Loans 2003 26,531 5,615 1,100 10,435 27,505 526 838 2004 25,219 12,486 347 9,760 26,884 342 802 2005 23,264 12,460 286 7,360 31,624 43 400 2006 21,181 12,424 136 955 35,987 22 350 2007 18,974 12,380 77 670 35,656 188 300 2008 16,629 12,329 30 370 34,050 - 250 2009 14,160 12,246 - 45,830 - 200 2010 11,531 12,137 45,293 - 150 2011 8,733 11,386 - 43,163 - 140 2012 5,760 11,223 - 41,591 - 81 ' See page 294 for personal income and population data. n/a - Not available. Continued -300- DESCHUTES COUNTY, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (dollars in thousands, except per capita) -301- Business -Type Activities General Full Faith Total Percentage Fiscal Obligation and Credit Primary of Personal Per Year Bonds Obligations loans Government Income' Capita' 2003 24,050 6,190 538 103,328 2.86% 824.01 2004 23,190 6,190 525 105,745 2.63% 820.06 2005 22,230 8,853 513 107,033 2.36% 789.39 2006 21,155 8,656 501 101,367 2.03% 707.30 2007 19,955 18,037 488 106,725 1.98% 710.96 2008 18,635 17,529 470 100,292 1.78% 647.38 2009 17,185 16,944 453 107,018 1.88% 680.73 2010 15,610 16,342 435 101,498 1.76% 642.78 2011 13,885 15,719 417 93,443 n/a 588.15 2012 12,005 15,225 399 86,284 n/a n/a -301- DESCHUTES COUNTY, OREGON RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (dollars in thousands, except per capita) ' See page 284 for property value data. 2 Population data can be found on page 294. n/a - Not available. -302- General Bonded Debt Outstanding General Percentage of Fiscal Obligation Actual Taxable Per Year Bonds Value' of Property Capital 2003 $ 50,581 0.35% 411.92 2004 48,409 0.30% 386.05 2005 45,494 0.26% 352.81 2006 42,336 0.20% 312.24 2007 38,929 0.14% 271.63 2008 35,264 0.10% 234.92 2009 31,345 0.08% 202.33 2010 27,141 0.08% 172.64 2011 22,618 0.10% 143.24 2012 17,765 0.08% 111.82 ' See page 284 for property value data. 2 Population data can be found on page 294. n/a - Not available. -302- DESCHUTES COUNTY, OREGON DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF JUNE 30, 2012 (dollars in thousands) Debt Governmental Unit Outstanding Debt repaid with property taxes Estimated Percentage Applicable Estimated Share of Overlapping Debt Central Oregon Community College $ 40,390 82.7190% $ 33,410 City of Bend 32,185 100.0000% 32,185 City of La Pine 510 100.0000% 510 City of Redmond 2,527 100.0000% 2,527 Crook County School District 23,127 1,2631% 292 Crooked River Ranch RFPD VI -503 2,660 8.5894% 228 Crooked River Ranch Special Road District 530 8.7208% 46 Deschutes County RFPD 1 (Redmond) 825 99.9362% 824 Deschutes County RFPD 2 (Bend) 1,610 100.0000% 1,610 Deschutes County School District 1 (Bend -La Pine) 210,168 100.0000% 210,168 Deschutes County School District 2 (Redmond) 168,518 93.5796% 157,698 Deschutes County School District 6 (Sisters) 22,337 99.9583% 22,328 Howell Hilltop Acres Special Road District 10 100.0000% 10 La Pine Parks & Recreation District 505 100.0000% 505 La Pine RFPD 385 98.2706% 378 La Pine Special Sewer District 160 100.0000% 160 Lazy River Special Road District 25 100.0000% 25 Redmond Area Park & Recreation District 825 100.0000% 825 Sisters RFPD (Camp Sherman) 2,250 84.5346% 1,902 Terrebonne Water District 615 100.0000% 615 Subtotal, overlapping debt 466,246 Deschutes County direct debt 58,655 Total direct and overlapping debt $ 524,901 Sources: Oregon State Treasury, Debt Management Information System Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the County. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Deschutes County. This process recognizes that, when considering the County's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. Net property -tax backed debt was used as the Debt Outstanding which is derived from the gross property -tax backed debt less self-supporting unlimited general obligations and self supporting limited tax general obligation debt. The direct debt is the total amount of the governmental activities from the "Ratios of Outstanding Debt by Type" Schedule. -303- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMATION, LAST TEN FISCAL YEARS (dollars in thousands) Debt Limit (2%)' Total net debt applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit Fiscal Year $ 21,583,718 215,837 52,814 677 52,137 $ 163,700 2003 Legal Debt Margin Calculation for Fiscal Year 2012 Estimated Actual Value $ 21,583,718 Estimated Actual Value Debt limit (2% of estimated actual value) 431,674 Debt limit (1% of estimated actual value) z Debt applicable to limit: $ 568,030 Debt applicable to limit: General obligation bonds 17,765 Limited tax bonds 38,929 $ 235,153 Less: Amount set aside $ 306,720 $ 376,518 for repayment of debt Total net debt applicable to limit 17,765 Total net debt applicable to limit Legal debt margin $ 413,909 Legal debt margin Debt Limit (2%)' Total net debt applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit Fiscal Year $ 21,583,718 215,837 52,814 677 52,137 $ 163,700 2003 2004 2005 2006 2007 $ 285,734 $ 317,876 $ 352,669 $ 418,854 $ 568,030 50,581 48,409 45,949 42,336 38,929 $ 235,153 $ 269,467 $ 306,720 $ 376,518 $ 529,101 17.70% 15.23% 13.03% 10.11% 6.85% Debt Limit (1%) 2 $ 142,867 $ 158,938 $ 176,335 $ 209,427 $ 284,015 Total net debt applicable to limit 40,410 45,842 53,033 48,147 47,750 Legal debt margin $ 102,457 $ 113,096 $ 123,302 $ 161,280 $ 236,265 Total net debt applicable to the limit as a percentage of debt limit 28.29% 28.84% 30.08% 22.99% 16.81% ' ORS 287A.100 provides a debt limit on general obligation bonds of 2% of the real market value of all taxable property within the County's boundaries. This became effective January 1, 2008 superseding ORS 287.054. ORS 287A.105 provides a debt limit on full faith and credit bonds of 1% of the real market value of all taxable property within the County's boundaries. This became effective January 1, 2008 superseding ORS 287.053. Continued -304- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMATION, LAST TEN FISCAL YEARS (dollars in thousands} Fiscal Year 2008 2009 2010 2011 2012 $ 738,802 $ 753,830 $ 663,510 $ 470,544 $ 431,674 35,264 31,345 27,141 22,618 17,765 $ 703,538 $ 722,485 $ 636,369 $ 447,926 $ 413,909 4.77% 4.16% 4.09% 4.81% 4.12% $ 369,401 $ 376,915 $ 331,755 $ 235,272 $ 215,837 46,139 57,509 56,953 53,806 52,137 $ 323,262 $ 319,406 $ 274,802 $ 181,466 $ 163,700 12.49% 15.26% 17.17% 22.87% 24.16% -305- DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS (dollars in thousands) 2010 - 2011 2012 Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements. Continued -306- Limited Tax Bonds - (Series 1992 & 1996) Special Assessment Bonds - (Series 2000) Special Special Fiscal Assessment Debt Service Assessment Debt Service Year Collections Principal interest Coverage Collections Principal Interest Coverage 2003 36 175 20 0.18 203 80 67 1.38 2004 10 205 5 0.05 129 753 44 0.16 2005 - - - 75 61 19 0.94 2006 - 158 149 15 0.96 2007 - - 43 60 7 0.64 2008 - - 49 47 4 0.96 2009 - 26 30 1 0.84 2010 - 2011 2012 Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements. Continued -306- DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS (dollars In thousands) Full Faith and Credit Obligations (Series 2003, 2005, 2007, 2009) Special Assessment Debt Service Collections Principal Interest Coverage 242 - - 482 621 52 0.72 381 303 30 1.14 301 349 33 0.79 206 176 18 1.06 390 344 70 0.94 381 223 46 1.42 259 299 71 0.70 258 263 48 0.83 207 175 36 0.98 -307- DESCHUTES COUNTY, OREGON DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS Sources: Population, personal income and per capita personal income information provided by Portland State University, Population Research Center and the Bureau of Economic Analysis. Median age based on data obtained from Portland State University. School enrollment provided by the Oregon Department of Education. Unemployment provided by Oregon Employment Department, Oregon Labor Market Information System. Note: Population information are Census Bureau midyear population estimates. Estimates for July 1, 2011 reflect county population estimates available as of March 2012. Median age figures for 2003-2012 based on midyear data tables. School enrollment is based on the census at the start of the 2011-12 school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted. Unemployment rate for 2012 is an average of January through June 2012, nla - Not available. -308- Personal Per Income Capita (thousands Personal Median School Unemployment Year Population of dollars) Income Age Enrollment Rate 2003 122,794 3,611,578 27,880 38.09 20,914 7.8% 2004 125,396 4,018,770 29,853 38.09 21,342 6.8% 2005 128,948 4,534,433 32,094 38.08 22,044 5.8% 2006 135,590 4,996,527 33,522 39.45 22,668 4.6% 2007 143,316 5,391,673 35,057 39.79 23,652 4.9% 2008 150,113 5,635,347 35,728 40.15 24,421 7.1% 2009 154,920 5,705,290 35,966 39.95 24,578 15.3% 2010 157,211 5,756,539 36,449 40.21 24,106 14.8% 2011 157,905 n/a n/a 40.46 24,437 13.5% 2012 158,875 n/a n/a 40.29 24,168 11.8% Sources: Population, personal income and per capita personal income information provided by Portland State University, Population Research Center and the Bureau of Economic Analysis. Median age based on data obtained from Portland State University. School enrollment provided by the Oregon Department of Education. Unemployment provided by Oregon Employment Department, Oregon Labor Market Information System. Note: Population information are Census Bureau midyear population estimates. Estimates for July 1, 2011 reflect county population estimates available as of March 2012. Median age figures for 2003-2012 based on midyear data tables. School enrollment is based on the census at the start of the 2011-12 school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted. Unemployment rate for 2012 is an average of January through June 2012, nla - Not available. -308- DESCHUTES COUNTY, OREGON PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO Sources: Bend -La Pine School District, Deschutes County Finance Department, Economic Development for Central Oregon, and the Oregon Employment Department n/a - Not available. -309- 2012 2003 Percentage Percentage of Total County of Total County Employer Employees Rank Employment Employees Rank Employment St. Charles Medical Center 2,842 1 4.55% n/a n/a n/a Bend/La Pine School District 1,723 2 2.76% n/a n/a n/a Deschutes County 1,039 3 1.66% n/a n/a n/a Sunriver Resort 900 4 1.44% n/a n/a n/a Mt. Bachelor 749 5 1.20% n/a n/a n/a Redmond School District 735 6 1,18% n/a nla n/a Walmart 591 7 0,95% n/a nla n/a Bend Memorial Clinic 575 8 0.92% n/a nla n/a Northview Hotel Group (formerly Eagre crest) 530 9 0,85% n/a n/a n/a Fred Meyer 472 10 0.76% n/a n/a n/a Total Employees of Principal Employers 10,156 16.27% Total County Nonfarm Employment 62,410 100.00% Sources: Bend -La Pine School District, Deschutes County Finance Department, Economic Development for Central Oregon, and the Oregon Employment Department n/a - Not available. -309- This page intentionally left blank. DESCHUTES COUNTY, OREGON FULL-TIME EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTIONIPROGRAM LAST TEN FISCAL YEARS Source; Deschutes County Finance Department Above amounts are for Primary Government We - Not available -311- 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Functlon/Program General government Executive 8.15 6.15 8.00 9,90 8.83 9.65 9.65 9.65 9.65 8.80 General services Judicial 42.40 43.10 47.00 46.25 48,75 49.75 51.00 49,85 46.45 47.35 Financial 36.78 37.78 39.18 40.73 39.78 39.58 38.58 38.58 38.43 36.68 Assessment 29.75 30.75 33,25 32.75 33.75 33.25 32,15 29.90 30.00 30.50 Community development 30.05 29.15 29.15 31,68 33.20 30.90 24.50 21.05 17.50 17.50 Building services 20.25 20.25 20,50 22.50 22.65 22.85 23.85 22.95 21.95 21.95 Information technology 16.41 15.41 14.84 15.68 15.50 15.44 15.58 16.90 14.90 16.00 Other 10.66 10.51 12.33 6.29 7.47 8.23 6.84 6.42 6.42 6.32 Public protection Law enforcement 98.35 101.68 101.68 100.75 104.75 112.75 114.50 115.50 111.75 108.15 Corrections 145.95 147.45 153.30 151.80 155.65 192.45 190.10 184.30 182.68 178.40 Protective inspection 27.10 27.35 29.35 34.32 35,80 30.10 23.60 19.55 11.00 11.10 Public works Streets & highways 57.00 57.00 57.00 66.50 63.50 61.50 59.50 5x,50 57.50 56.50 Sanitation 21,00 23.00 23.00 24.00 24.00 26,00 23.00 22.00 21.75 1916 Health & welfare Health 51.73 50.55 49.45 49.50 50.35 54.85 53.15 55.00 70.10 71.55 Welfare 90,99 89.49 89.85 89.50 94.03 102,70 101.75 104.55 118.80 128.55 Recreation & culture Fair & expo center 14.90 14.00 13.00 14.00 13.00 13,00 12,00 12.00 11.00 10.00 Other Economic development 0.65 0.65 0.55 1.15 1.08 1.10 1,10 1.10 1.10 1.10 Total 701.22 706.27 721.43 737.30 752.09 804,10 780.85 767.80 770.98 77020 Source; Deschutes County Finance Department Above amounts are for Primary Government We - Not available -311- DESCHUTES COUNTY, OREGON OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Function/Program Police Physical arrests Traffic Violations Citations issued Warnings Calls for service Traffic stops Solid waste Solid waste collected (tons) Average annual per capita waste generation (pounds) Recyclables collected (tons) Road Street resurfacing (miles) 911 emergency services Emergency calls Police officer initiated calls Fire department initiated calls Fiscal Year 2003 2004 2005 2006 2007 1,633 1,454 1,714 1,715 1,586 5,397 6,603 7,122 5,936 5,486 3,977 4,665 6,371 6,275 5,623 35,723 36,477 37,170 37,077 37,677 9,939 11,420 13,380 12,467 11,023 176,655 202,040 207,225 243,986 247,652 2,793 2,790 2,904 3,056 3,111 46,857 46,857 54,225 55,400 62,523 10.10 26.89 22.41 14.06 10.13 65,000 63,500 63,994 68,403 70,104 209,737 226,471 232,700 235,629 244,633 14,253 15,324 16,603 18,478 19,461 Source: Deschutes County Sheriff's Office, Deschutes County Solid Waste Department, Deschutes County Road Department, and 911 County Service District n/a - Not available Continued -312- DESCHUTES COUNTY, OREGON OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Function/Program Police Physical arrests Traffic violations Citations issued Warnings Calls for service Traffic stops Solid waste Solid waste collected (tons) Average annual per capita waste generation (pounds) Recyclables collected (tons) Road Street resurfacing (miles) 911 emergency services Emergency calls Police officer initiated calls Fire department initiated calls Fiscal Year 2008 2009 2010 2011 2012 1,508 1,542 1,592 1,375 1,334 6,165 4,811 3,566 2,504 2,517 7,481 6,842 5,091 4,727 4,317 36,731 35,243 33,315 32,661 33,409 15,606 14,744 12,856 10,202 10,507 257,863 253,418 207,515 192,657 177,113 3,379 3,152 2,485 2,257 1,457 69,717 75,825 65,116 75,365 62,083 10.62 23.53 29.11 6.26 16.10 66,004 59,793 57,978 54,395 59,697 261,420 251,675 242,851 241,785 249,032 19,828 20,820 19,980 19,597 21,048 Source: Deschutes County Sheriffs Office, Deschutes County Solid Waste Department, Deschutes County Road Department, and 911 County Service District n/a - Not available F91bi DESCHUTES COUNTY, OREGON CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Sources: Deschutes County Road Department and the Deschutes County Sheriffs Office Continued -314- 2003 2004 2005 2006 2007 Function/Program Police Stations 4 4 4 4 4 Adult correctional facilities 1 1 1 1 1 Special services complex 1 1 1 1 1 Road Streets (miles) 892 898 904 904 911 Streetlights 4 4 4 4 4 Flashing lights 6 6 6 6 6 Signals 1 2 2 2 2 Sources: Deschutes County Road Department and the Deschutes County Sheriffs Office Continued -314- DESCHUTES COUNTY, OREGON CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Fiscal Year Sources: Deschutes County Road Department and the Deschutes County Sheriffs Office -315- 2008 2009 2010 2011 2012 Function/Program Police Stations 4 4 4 4 4 Adult correctional facilities 2 2 2 2 2 Special services complex 1 1 1 1 1 Road Streets (miles) 927 927 927 927 927 Streetlights 4 4 4 4 4 Flashing lights 6 5 5 5 5 Signals 2 3 3 3 3 Sources: Deschutes County Road Department and the Deschutes County Sheriffs Office -315- This page intentionally left blank. AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS This page intentionally left blank. AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Internal Control We have audited the financial statements of Deschutes County, Oregon, as of and for the year ended June 30, 2012, and have issued our report thereon dated November 20, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. In planning and performing our audit, we considered the County's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Management is responsible for establishing and maintaining effective internal controls, including monitoring ongoing activities. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. Accounting Records We found the condition of the accounting records adequate for audit purposes. Collateral All cash on deposit with banks was in financial institutions enrolled in the Oregon State Treasurer's Public Treasurer's Public Funds Collateralization Program, and therefore, met the statutory requirement for adequate collateralization. Indebtedness The County's short-term and long-term debt was found to be within legal limitations on the amount of debt which may be incurred, liquidation of debts were within the prescribed period of time and indebtedness was in compliance with provisions of bond indentures and other agreements, including restrictions on the use of monies available to retire indebtedness. Budgeting We reviewed the County's procedures for preparation, adoption and execution of its budget for the year ended June 30, 2012, and the procedures for preparation and adoption of their budget for the year beginning July 1, 2012. All procedures were found to be in compliance with statutory requirements, with the following exceptions. -319- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS For the year ended June 30, 2012, expenditures exceed appropriations by category as follows: Original Final Over - Budget Budget Actual expenditure Personnel Sunriver Service District $ 10,970 $ 12,970 $ 13,151 $ (181) Materials and Services General Support Services - BOCC 89,561 99,321 103,424 (4,103) Behavioral Health 3,929,205 5,805,749 5,975,457 (169,708) Law Library 114,314 114,314 114,367 (53) Sunriver Service District - Fire and Emergency Services 324,489 324,489 327,043 (2,554) Total Material ans Services 4,457,569 6,343,873 6,520,291 (176,418) $ 4,468,539 $ 6,356,843 $ 6,533,442 $ (176,599) Insurance Coverage and Fidelity Bonds Insurance coverage and fidelity bonds were reviewed and found to be in compliance with statutory requirements. Programs Funded From Outside Sources. All material programs funded from outside sources were reviewed and found to be in substantial compliance with appropriate laws, rules and regulations governing those programs. Reports filed with grantor agencies were agreed to the County's records, and we found the County to be in substantial compliance with program requirements. See the Single Audit Compliance section of this report. Public Contracts and Purchasing We reviewed the County's procedures for awarding public contracts and construction of public improvements and found them to be in compliance with statutory requirements. Investments Investments were reviewed and found to be in compliance with statutory requirements. Highway Funds Taxes on fuel and motor vehicle use were reviewed and found to be used in compliance with constitutional and statutory requirements. -320- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS This report is intended solely for the information and use of management, the board of commissioners and the Oregon Secretary of State and is not intended to be and should not be used by anyone other than these specified parties. HARRIGAN PRICE FRONK & 00. LLP Certified Public Accountants & Consultants By: Candace S. Fronk - a partner November 20, 2012 -321- This page intentionally left blank. SINGLE AUDIT COMPLIANCE This page intentionally left blank. INDEPENDENT AUDITORS` REPORT ON INTERNAL CONTROL OVER FINANCIAL IdinP.Haeggan.CPA REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT Wesley B-Piice u4CpA OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH Capidare S. Fi onk CPA GOVERNMENT AUDITING S TANDA RDS Board of Commissioners Deschutes County, Oregon We have audited the financial statements of the governmental activities, the business - type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of and for the year ended ,lune 30, 2012, which collectively comprise Deschutes County, Oregon's (the County) basic financial 975 MVCdorado statements and have issued our report thereon dated November 20, 2112. We St in 20D conducted our audit in accordance with auditing standards generally accepted in the Bend. OR9""2 United States of America and the standards applicable to financial audits contained In Tel 1541) 382-4791 Government Auditing Standards, issued by the Comptroller General of the United States. Fax NO) 338-1124 www.benoga,coln Internal Control Over Financial Reporting YllTai @ 4el7c�c¢aascn7� Management of the County is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the County's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. -325- INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS -- CONTIN U ED Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, 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 or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the Board of Commissioners, Audit Committee, management, others within the County, 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. HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants -.----------- By: .�BY• Candace S. Fronk - a partner November 20, 2012 -326- INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS lolioV HaiggamCPA THAT COULD HAVE A DiRECT AND MATERIAL EFFECT ON EACH MAJOR Wesley P1 ice IItCPA PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 UiKlaceS,Ffoo ,.CPA Board of Commissioners Deschutes County, Oregon Compliance We have audited Deschutes County, Oregon's compliance with the types of compliance requirements described in the OMB Circular A- 133 Compliance Supplement that could 975MVCalm& have a direct and material effect on each of Deschutes County, Oregon's (the County) SURe200 major federal programs for the year ended June 30, 2012. The County's major federal Bend OR97702 programs are identified in the summary of auditors' results section of the accompanying Tel (5111382.4791 schedule of findings and questioned costs. Compliance with the requirements of laws, Fo(541)388-1124 regulations, contracts and grants applicable to each of its major federal programs is the wwwenwi1 beiidpa.uo responsibility of the County's management. Chir responsibility is to express an opinion email[§ beh�lc pae'um on the County'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 Non - Profit 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 the 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 the County's compliance with those requirements. In our opinion, Deschutes County, complied, in all material respects, wit�i thie compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2012. Internal Control Quer Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs, In planning and performing our audit, we considered the County's internal control over compliance with the requirements that -327- INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 — CONTINUED 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, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis, Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the Board of Commissioners, Audit Committee, management, others within the County, 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. HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants Candace S. Fronk - a partner November 20, 2012 -328- DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2012 Section I — Summary of Auditor's Results Financial Statements Type of auditors' report issued: Unqualified Internal Control over financial reporting: • Material weakness(es) identified? yes X no • Significant deficiency(ies) identified that are not considered to be material weakness(es)? yes X none reported Noncompliance material to financial statements noted? Federal Awards Internal control over major programs: • Material weakness(es) identified? • Significant deficiency(ies) identified that are not considered to be material weakness(es)? Type of auditors' 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? Identification of major programs: CFDA Number(s) 10.665 15.226 20.205 -ARRA 95.001 yes X no yes X no yes X none reported yes Name of Federal Proaram or Cluster Schools and Roads: Grants to States Payments in Lieu of Taxes Highway Planning and Construction High Intensity Drug Traffic Area (HIDTA) Dollar threshold used to distinguish between type A and type B programs: Auditee qualified as low-risk auditee? -329- $ 300,000 X yes X no no DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2012 Section II — Financial Statement Findings No matters were reported Section III —Federal Award Findings and Questioned Costs No matters were reported. -330- DESCHUTES COUNTY, OREGON STATUS OF PRIOR YEAR (2011) FINDINGS FOR THE YEAR ENDED JUNE 30, 2012 There were no findings or questioned costs for the fiscal year ended June 30, 2011. -331- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 -332- Accrued or Accrued or Federal Award or Pass. Program or (Deferred) (Deferred) CFDA Through Award Revenues Revenues Federal Grantor/ Pass Through Grantor/ Program Title Number Number Amount July 1, 2011 Receipts Expenditures July 1, 2012 U.S. Department of Agriculture Direct Programs Forest Service Cooperative Forestry Assistance -Survivor Ladder Fuel Reduction Progrem/East County Communities 09 -DG - Defensible Space 10,664 11062752-021 $ 200,000 $ 65,242 $ 86,503 $ 21,261 $ Cooperative Forestry Assistance -Sweat Equity 11 -DG - 10.664 11062752-011 200,000 - 68,566 68,566 Schools and Roads -Public Education and Outreach for 11 -DG - Noxious Weed Control 10,665 11060120-005 28,500 16,378 16,378 - Collaboralive Forest Restoration -Deschutes County 11 -DG - Weeds Along Public Roads 10.679 11060120-008 3,657 - 3,657 3,657 - Collaborative Forest Restoration -Deschutes County 11 -DG - Noxious Weed Cost Share Program 10.679 11060120-009 66,880 16,387 16,387 - Cooperative Forestry Assislance-Deschutes County 06 -DG - Noxious Weed Cost Share Program 10.679 11060120-030 35,640 3,958 3,958 - 09 -DG - Forest Health Protection _ 10.660 11062754-008 23,000 - 1,572 1,572 - 10 -DG - Forest Health Protection 10.680 11062754.022 25,000 - 25,000 25,000 - Pass Through Programs State Department of Education School Breakfast Program 10.553 0904001 8,532 764 8,794 8,532 502 ARRA-National Lunch School Program 10.555 D904001 16,625 1,539 17,162 16,625 1,002 Oregon Health Authority Special Supplemental Nutrition Program for Women. Infants and Children 10.557 280559 669,172 59,093 670,737 669,172 57,528 WIC Giants to States 10.578 280650 11,313 - 5,625 11,313 5,688 State Department of Administrative Services Schools and Roads: Grants to States Title 1 10.665 None 1,763,548 - 1,763,548 1,763,548 - Title 111 10.665 None 303,125 (395,699) 145,234 303,125 (237,808) Slate Deoarlment of Forestry Cooperative Forestry Assistance -National W ildland 12 -DG - Fire Cohesive Stategy 10.664 11062752-006 25,000 - - 25,000 25,000 10.DG- ARRA: Wildland Fire Management -Deschutes County 11060489 - Hazardous Fuels Reduction for Energy Production 10.686 0531485011-01 676,600 114,141 267,695 167,668 14,114 Total Department of Agriculture 3,121,762 U.S. Departmental the Interior Direct Programs Bureau of Land Management Payments in Lieu of Taxes 15.226 None 471,823 - 471,823 471,823 National Fire Plan -Deschutes County's Wild/and-Urban Interface Community Assistance Project 15.228 L08AC13243 199,725 75,416 116,298 48,380 7,498 Pass Through Proarams Slate Department of Administrative Services Non -Sale Disposals of Mineral Material 15.214 None 110,057 - 106,350 106,350 - Distribution of Receipts to State and Local Governments 15.227 None 4,103 (12,270) 4,103 (16,373) State Historic Preservation Office Historic Preservation Fund Grants 15.904 OR -11.03 14,500 - 6,900 14,500 7,600 Total Department of the Interior 641,053 U.S. Department of Justice Direct Programs Violence Against Women Office Supervised Visitation: Safe Havens for 2010 -CW -AX - Children 16.527 K020 349,891 24,697 133,638 120,774 11,833 Grants to Encourage Arrest Policies and 2010 -WE -AX - Enforcement of Protection Orders Program 16.590 0038 300,098 27,919 149,659 144,116 22,376 -332- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 -333- Accrued or Accrued or Federal Award or Pass. Program or (Deferred) (Deferred) CFDA Through Award Revenues Revenues Federal Grantor I Pass Through Grantor I Program Title Number Number Amount July 1, 2011 Receipts Expenditures July 1, 2012 U.S. Department of Justice (Continued) Bureau of Justice Assistance State Criminal Alien Assistance Program 16,606 30,784 - 30,784 30,784 - Bulletproof Vest Partnership Program 16.607 None 81,897 2,779 6,991 4,212 ARRAEdwardByrne Memorial JAG 16.604 2011 -DJ -BX -2320 17,047 17,047 17,047 - Pass Through Programs Oregon Commission on Children and Families Juvenile Accountability Block Grant 16.523 2010-6345 15,527 3,392 10,324 9,676 2,744 State Department of Justice Crime Victim Assistance 16.575 VOCA-10-NC-00022 87,658 10,958 43,807 43,807 10,958 Drug Control Discretionary Grant 16.580 LOA No. 2011-110 37,000 - 22,847 22,847 - Drug Control Discretionary Grant 16.580 LOA No. 2012-104 37,000 - 755 755 Oregon State Police Community Capacity Development Office 16.595 None 3,566 3,566 3,566 - State Criminal Justice Commission Edward Byrne Memorial Justice Assistance Grant Program 16.738 DC009-12 252,349 - 194,243 245,539 51,296 Edward Byrne Memorial Justice Assistance Grant Program 16.738 TC001-10 104,756 19,618 42,863 23,245 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 DC009-11 252,349 139,122 139,122 Total Department of Justice 669,147 U.S. Department of Transportation Pass Through Pro rams State Department of Transportation ARRA-Highway Planning and Construction 20.205 TGM #24807 70,000 7,688 7,688 - ARRA-Highway Planning and Construction 20.205 DTFH70A I -E-000: 600,000 - 600,000 600,000 Formula Grants for Other Than Urbanized Areas 20.509 12-TAP093011 216 - 216 216 Capital Assistance Program For Elderly Persons and Persons with Disabilities 20.513 26504 46,718 42,073 42,073 - Capilal Assistance Program For Elderly Persons and Persons with Disabilities 20.513 26505 46,719 46,719 46,719 - State and Community Highway Safety 20.600 SC -12-35-14 ccc 4,500 - 4,500 4,500 State and Community Highway Safety 20.600 DE -11-24-14 aaa 4,500 4,485 4,485 Total Department of Transportation 609,201 U.S. General Services Administration Pass Through Programs State Department of Administrative Services Disposal of Federal Surplus Real Property 39.002 None 164 164 164 Donation of Federal Surplus Personal Property 39.003 None 336 336 336 Totat General Services Administration 500 U.S. Environmental Protection Agency Pass Through Programs Oregon Health Authority State Public Water System Supervision 66.432 280557 65,702 37,544 37,544 - ARRA-Capitalization Grants for Drinking Water State Revolving Fund 66.468 280655 98,557 14,742 23,387 8,645 Total Environmental Protection Agency 60,931 U.S. Department of Enerav Direct Programs Office of Enerav Efficiency and Renewable Enerov ARRAEnergyEfficiency & Conservation Block Grants 81.128 DE-SC0003180 325,700 209,138 269,149 81,442 21,431 Total Department of Energy 81,442 U.S. Department of Education Pass Through Programs State Department of Human Services Safe and Drug Free Schools and Communities State Grants 84.186 236501 55,000 55,000 55,000 Total Department of Education 55,000 -333- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 -334- Accrued or Accrued or Federal Award or Pass. Program or (Deferred) (Deferred) CFDA Through Award Revenues Revenues Federal Grantor I Pass Through Grantor/ Program Title Number Number Amount July 1, 2011 Receipts Expenditures July 1, 2012 U.S. Department of Health and Human Services Direct Programs Substance Abuse and Mental Health Services Administration 5 H79 Drug Free Communities Support Program 93.276 SP012108-10 100,000 25,995 51,498 25,503 Centers for Medicare and Medicaid Services Early Retiree Reinsurance Program 93.546 None 150,431 - 150,431 150,431 - Pass Through Programs Oregon Health Aulhorily/Department of Human Services Public Health Emergency Preparedness 93.069 260618 116,290 25,506 135,699 116,290 6,097 Environmental Public Health and Emergency Response 93.070 280673 5,416 5,416 5,416 - ACA Personal Responsibility Education Program 93.092 280529 64,564 - 64,268 64,584 316 Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 280549 1,998 164 1,737 1,723 150 Projects for Assistance in Transition from . Homelessness (PATH) 93.150 207001 72,701 - 72,701 72,701 - Family Planning: Services 93217 280558 106,731 11,221 152,236 164,422 23,407 Linking Actions for Unmat Needs in Children's Health 93.243 1H79SM059339-01 850,000 66,109 658,535 676,145 65,719 Youth Suicide Preventionitntervention 93.243 280582 44,177 7,414 39,092 44,177 12,499 Youth Suicide PfeventionfIntervention 93.243 250050 180,000 - 180,000 180,000 - Immunization Cooperative Agreements 93.268 280540 600 - 600 600 - Center for Disease Control and Prevention: Investigations and Technical Assistance 93.283 Various 59,564 17,275 71,435 59,584 5,424 PPHF 2012 National Public Health Improvement Initiative 93.507 IU58CDO01311 50,000 - 41,665 50,000 8,335 Social Services Block Grant 93.667 111092 48,123 48,123 48,123 - Medical Assistance Program 93.778 100100 20,866 - 19,099 20,866 1,767 HIV Care Formula Grants 93.917 28D544 - 10,086 10,086 - - HIV Prevention Activities -Health Department Based 93.940 2805011280646 20,983 1,263 21,546 20,983 700 Block Grants for Community Mental Health Services 93.958 112001 106,200 - 106,200 106,200 Block Grants for Prevention and Treatment of Substance Abuse 93.959 135001 544,117 - 544,117 544,117 - Maternal and Child Health Services Block Grant to Slates 93,994 180514 75,552 10,408 74,710 75,552 11,250 State Commission on Children and Families Promoting Safe and Stable Families 93.556 1936002292-D01 79,067 1,092 36,980 39,534 3,646 ARRA-Foster Care -Tills IV -E 93.658 1936002292-001 3,925 - 656 2,637 1,981 Social Services Block Grant 93.667 1936002292.001 393,795 15,192 191,133 196,898 20,957 Medical Assistance Program - 93.778 1936002292-001 64,197 21,048 53,147 32,099 - Total Department of Health and Human Services 2,700,585 Department of Homeland Security Pass Through Programs Oregon State Marine Board Boating Safety Financial Assistance 97.012 None 142,091 117,678 117,678 51,473 51,473 Department of State Police Emergency Management Performance Grant 97.042 None 92,694 20,121 76,698 77,233 20,656 Orepon Military Department Pro -Disaster Mitigation -Deschutes and Crook Counties- 97.047 PDMC-PJ-10- 1,010,951 4,704 - - 4,704 Wildfire Mitigation OR -2007-004 Fiscnl fear Beginning Butmrsr. $112,765 Fiscal fear Trading Dulnncr. $DI2,765 Pre -Disaster Mitigation -Deschutes and Crook Counties- 97.047 PDMC-PJ-10- 667,874 26,993 48,994 75,987 Wrldfire Mitigation Continuation OR -2008-005 Pisrn! S'eur Beginning Aulancr S,1SO,DfB D%fiscal Yrar 13 ling Balancr 9,10 1,02,1 Emergency Operations Center Grant Program 97.001 OB -075 699,422 2,327 95,285 92,958 Citizens Corps 97.053 09-106 10,000 - 2,817 2,817 - Slate Homeland Security Program 97.073 09-337 31,853 - 24,528 24,528 Slate Homeland Security Program 97.073 11-231 8,513 - 8,498 8,498 - State Homeland Security Program 97.073 10-232 15,150 - 15,078 15,078 Slate Homeland Security Program 97.073 10-231 34,957 34,957 34,957 - - Stale Homeland Security Program 97.073 09-221 15,000 700 11,619 10,919 Slate Homeland Security Program 97.073 08-218 314,580 39,457 131,077 91,620 Total Department of Homeland Security 424,116 -334- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 Federal Grantor! Pass Through Grantor! Program Title Office of National Drug Control Pollcy Pass Through Programs Slate Department of Justice High Intensity Drug Traffic Area (HIOTA) Total Office of National Drug Control Policy Federal Award or Pass. CFDA Through Number Number 95,001 None Total Federal Assistance HIDTA Grant amount includes funds utilized by a fiduciary organization in the amount of $258,577, -335- Accrued or Accrued or Program or (Deferred) (Deferred) Award Revenues Revenues Amount July 1, 2011 Receipts Expenditures July 1, 2012 69,575 437,728 433,856 65,703 433,856 $ 968,835 $ 9,273,564 $ 8,797,595 $ 492,866 This page intentionally left blank.