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Home My WebLink AboutFY 2013 Comprehensive Annual Financial ReportDESCHUTES CCUNTYI, OREGON COMPREHENSIVE ANNUAL RINANC IAL REPORT As cf End for -the Fiscal Yeiair Ended June 30, 21013 DESCHU11ES COUNTY, OREGCIN 1300 NW "all Street, SL ite 200 Eenc , OR 97101 COMPREHENSIVE ANNUAIJ FINANCIAIJ RERORT As of and for lbe Fiscal Yew Erided Junei 30, 2013 Prepared ty: Descr utes C OL my Finance Depadmeni Wayne Lowry, CRA Finance Direicton eanine Faria Accounting Mariagein DE%CHUTES COUNTY, OREGON TABLE OR CONTENTS AS OFANC FOR IHEYEAR ENE EE JUNE 30, 0013 Page INIIFODUCTORY SECIIIION etiemof TiiarismitIlal ............................................................................................................................. iii -iii ngarii2aiicina art.............................................................................................................................. viii Lis] of Eleiaied aric Appoiriiec Official:i......................................................................................................ix GF OA Certificallion of MV ievement.......................................................................................................... x RINANCIIAIL SIECIIION INCEPEN C ENT AUDICIRSI' REPCIRI...................................................................................................... 3-5 MANAGEMENT'S CISICI.SISIION ANC ANALYSIISI...................................................................................1--11 BASIC FINANCIAL SIATEMENTSI Ga�enrimerit-"ice Finaricial Siatemerit.i Shaterrientof Nell Position.................................................................................................................. SIO StatementafAc�liviJes........................................................................................................................ 21 Fund Financial SiatementEr Govenrimenial F L nds BalarlCIEISlheeii.............................................................................................................................. 23-23 Reicioriailiation of W8 Ga%ernmen'lal FLric.i Balance Slreieil 11ci the Etaterrient cd Net Rasiiiari.............. 25 Sllatement cd RevenILeis, E�Pleiriditures and Crarige.i in Fund Balariae:i........................................20,37 Reiaariailiation of ihei Statement ail ReverlL ea, E> Klendituiies and Changes in FIL rid Balances oil GaNemrimeiriial F unds 110 the Statement a1AcIviilie.i....................................................................I8 Furic F inariaial &aiemeriis: Praprietary Furic s Statementof Neil Position.................................................................................................................. J9 Sllaierrient al RevenUEM, E)rlein.ies and Charige.i in Nei Rasiiilicm......................................................:0 SI1laiemental Cash Flows...................................................................................................................:1 FL ric Finariciial Sta11e meiriils: Fic L aiary Furic s Statement al Fic i.iciary As.ie�ls aric Liabili1lie.i -Agency Funds...........................................................:2 Note.i to Firiariaial Statemen�lEi........................................................................................................... I:-02 RGgL iseid SIL ppletr eintasy Informatiori Slaf edulei of REIN einues, Experic i11L re.i and C harigeis in F L nd Balanoe - Hudgeii and Alatual - Clenenal F L rid iIOpeiiationsi............................................................................................................ 69-06 Sluk--F L rids ail 11V a Genesial Furic EaariomiaCeNeilopment................................................................................................................ E17 C our Technology Re.ierve............................................................................................................ E18 Assessmerrl &I Ta)aiion Re.ierve................................................................................................... E19 L:ii iae Coy rt.................................................................................................................................10 BE11Ilehem Inn...............................................................................................................................11 Humane Slocie) of Redmond.......................................................................................................12 Rrajecll Development F und............................................................................................................ 13 Gerieiral County Projeiais............................................................................................................... 14 Gerieiral Capital Reserve ...............................................................................................................15 Rroperl Management Orleirallions................................................................................................ 16 CommL rii) , usike - Ju�eriile....................................................................................................... 11 CESCHU11ES COUNTY, OREGON TABL E OF CONTENTS - CIONTIN LIED AS OF AND FOR TH E YEAR EN LIED ,UNE 30, 2013 Page Choce Abatement........................................................................................................................... 7E Vehicle IV ainienance and Rerllacerr ent........................................................................................ 79 Deschutes Clot my S heniff's Clffice................................................................................................. 80-81 Couritywice Law Enforcement❑ishnicit................................................................................................ 83 L b -FL rid cif Couniywide L aw Erifoncement ❑fsinicit Clot ntywic e Law Erifcmcie me rih Districil - CapHal Reser�e.............................................................. 83 Rural Law EnforcierrE nt Disirict.......................................................................................................... 8z S ub-FL nd ail Rural Law Enforcement ❑ alliicit RLral Law Enilonciemerii Districi - Capital Reserue........................................................................ 89 RoacDE partmerit.............................................................................................................................. 8EI S ub-FL nd ail Roac DE pari merii Road Improvement Reserve......................................................................................................... 81 R clad BL ildirig 81 Equirlrr E rii.......................................................................................................... 8E DeschutesClot my 9-' -'.................................................................................................................... 89 ub-FL rid ail Deschutes County 9-1-1 9-' -1 CISD - EqL ipmerii Reserve................................................................................................. 90 BehavioralI E alth.............................................................................................................................. 91 Notes io Required S L pplerrenhany Inilonmation.................................................................................. 93 Other Slupplemenblry Caul Comic ining and Iric ividL al Furic Stale menis and S cif• Eidules Govennmenial FL rids Major FLrics aric Sut-Furics GE neral FL ric - Carr t ining Balance S r ee-1..................................................... 98-99 COL rilywicE Law Eriforicemerii Dis1lricl - Clorrbining BalanceSreet................................................. ' 00 Rural L aw Enforcerr ent ❑isi ricit - Carr t ining Balaricie S f• Eiell ........................................................... 'I 01 DesohLies County Road Departrren-1 - Combining 9alaricie Sheei.................................................. ' Cl2 Deschutes County 9-1-1 Caurrly Service Dislrich OKIErahing Furic aric Sok Flunds- Cambining Balance S f• eet........................................................................................................... ' 03 GEineral FL ric - C arc t ining S chec L le of R E � E riues, Expendih t rE s aric CV angE s in FL rid Balaricies.................................................................................................. 104-1 CI7 CoLrilywicE Law Erifonoemeni Disilikii - Openaiirig Rund - Clombinirg ECIf EC ulE of REREnues, Expericil1.res and Charges in Rund 9alaricies......... Rural Law Enforcement Dish riot - Operating FL nd - Clorr k ining Schec L le of R E \ E nues, Experic i'11. res and Changes in HL nd 9alaricies ............................ '109 Roac ❑Epartmerii Furic - Carctining Schedlle of Reverlles, ExpendihtnEs and ChangE s in Rund BalanciE s...................................................................................................110 DeschlteS County 9-1•-1 CCII my Sermice Districi OKleralling Furic and Sib Funds - Clombining S or E c ule of R E \ E riues, Expenc ill,res and Clr angE s in Rund 9alaricies ' 1 Norimajor Governmental FL nds Clomkining BalariciE SrEiEh................................................................................................................117 Clam k ining S cihedL le ail Reverll Eis, E> pendii uses and Cr ariges in Furic Balances ...........................118 N orimajor S KIE ciial Revenl. E Funds Clomkining BalariciE Sf EiEi DESCHUTES COUNTY, OREGON TABLE OF CONTEN11.1-CCIN III NUED AS OF AN D FOR TH E YEAR E NDE D , L N E M, 20'1 "I Page Descl• utes CaL rrly 4-H Courity SeRiiae Elisiniat Operating FL nd and E ub FL ric - ComLiningEalariaE SheEi1...........................................................................................................129 Descl• utes Cagy rrly E L nriven c ervice ❑isiluiai OKlenaiing Fund aric Sub FL nd - ClamLiningEalariaE ShEEii........................................................................................................... 130 Combining S al` E c uIe of RE vE riues, Experic its res and U angE s in F L nd E alariaE s ................... .131-139 Descl• utes Clay niy E) ierision 4-H Courity Servliae Districi Operating FL rid and S L b Furic - CIamL ining �c cl• edgy le ai Revem EIS, E) pendiiunes and Changes iri FL r c Balances ..................... 140 Deschutes Clay nlly �c unniven �c ervice Districi OrIE ralirid Fund aric SQL FIL nd - Clamk ming Schedule of Revenues, E) pendh ries and Cl-ariges in FL r c Ealances ..................... 141 E ah Eidules of RE %E riues, Exper c ift res and U anges in FL rid E alarice - E L dget and Actual - ClranilProjects............................................................................................................................. 142 Industrial Lands Proceecs.......................................................................................................... 143 Park Acc Weilliari and ❑evelopmE rill ............................................................................................. 144 Park❑E %E lopmerii FeE s............................................................................................................. 145 Coyriiy S ciV aol FL ric.................................................................................................................. 146 Special-Irarieriortatiori Fund....................................................................................................... 147 TaylanGnaziricl............................................................................................................................ 148 Tnarisient Racim Tax.................................................................................................................... 149 PER.c ResE rule FIL nd.................................................................................................................. 150 VideaL aitery.............................................................................................................................. 151 TimrisientRaom Tax -'I %............................................................................................................. 152 ForeclosedLaric Sales............................................................................................................... 153 Lis Lion Eriiomemerit.................................................................................................................... 154 Vicilims' Assistanae..................................................................................................................... 155 LawLibrary................................................................................................................................. 156 Coyriiy Cllenk Records................................................................................................................ 157 CIf• Idneri & Families Clammission................................................................................................ 158 Sheniffl'sAssEi FadeilunE............................................................................................................. 159 Clayrt Faaililies............................................................................................................................ 164 ❑esal`Lies Courity ClommLnication SSsiem................................................................................ 161 ❑EsahLtes County ClammLnication SSsiem Reserve.................................................................. 162 PLiLIicHeallT.............................................................................................................................. 163 Heallb%ciart............................................................................................................................... 164 PublicHeallf RE SE RIE................................................................................................................ 16E AE H APlacoL riiat le E E havional H E alth Alliance........................................................................... 166 AcuteClare Servliaes................................................................................................................... '161 OH P - Cherniaal ❑E1penc E rq.....................................................................................................16EI ClammILriiiy Develarlment........................................................................................................... '169 CI❑❑ Clraundwaien Partrierc0 ip................................................................................................... '170 Newberry NeighLanl•ood CIISDediaated FLrid................................................................................................................... 172 N Zai L nal ResCI r IE Protection....................................................................................................... 173 Federal Floresi -title III................................................................................................................. 174 Surveyor..................................................................................................................................... 17E PL It lic Land Corner Preservallion.................................................................................................17EI DESCHUTES COUNTY, OREGON 11ABLE OF CON 11EN 11S - CONTIN U EO AS OF ANC FOR THEY EAR ENE EC JUNE30,2CI13 Page ClaL mlywic a Trarisplartation SDC Impiiovemerii Fee.................................................................... 'I 11 Cacl Cloni iial................................................................................................................................ 'l lFl AdLliParole & Riiobailion............................................................................................................ '1 l9 Ex-lension 4-H............................................................................................................................. '180 Ex-lension 4-H Coristruclion........................................................................................................ '181 Blacik Builie Ran& Service Districi............................................................................................. '182 S L ririver Service District — OKlerall ing FL ric................................................................................. 'I 8C S L ririver Service District — Reservie FIL rid................................................................................... 'I 84 N onmajoii Dett Serviioe F unds Combining E alarioe Sheai....................................................................................................... 185-'181 Combining Sc & edule all RevenL as, E> panditunes and Changes iri Fund Balsirices ................... 188-191 Schede les of Revenues, E� F enditures rind Chariges iri Fund Balaricie — Budgei anc Aotual - Loccal Improvemerii Districi 2001 Senies.......................................................................................193 Local Improvemerii Districi 2009 Senies.......................................................................................19" CI❑❑ Builc incl '1996 FL II Fail and Cnedii, F eilL riding Senies 20C14 ................................................194 Full Failf and Credit, REF Senies 2CI12....................................................................................... '199 Full F ailf grid Credit, Seiiies 2001................................................................................................I9EI Full Fc,01 grid Credit, Seiiies 20C18............................................................................................... '191 Full FcH4 grid Credit, Seiiies 2009............................................................................................... '198 F F S / B, CC FL II Fail f aric Clriec ill, Reft ndind Seiiies 20CI5......................................................... '199 Full F ai-1 h 81 Credii 201 Cl - E ecure Treatmenil F aciility................................................................... 2CI0 Full F with 81 Credii E eries 2013.................................................................................................... 2CH Full F aith 81 Credii , ail Rerr oc el C ebt Serviiae............................................................................. 202 General Obligall ion E onds REF Sc eries 2002/20,121 Debi E ervice................................................. 2CI" PERS, Series 20C12 and 2004 Dett SaNiicie................................................................................ 2CI4 Beric L ibrar� CIS ❑ Debi Service.................................................................................................. 201 S L rmiver L ibrar� CIS ❑ DeL 1 E ervice............................................................................................. 2CIEI Major Clapilal Riiojecl FIL nd S chedules of F evenues, Eeriditures and Chariges in Fund Balaricie - Budgei and Aotual - JailRiiajecl.................................................................................................................................. 201 N onmajoii Capital Projeot Furic s CombiningBalanoe Sheai............................................................................................................... 208 Combining Sc:&edula of Revenges, E�rariditures and Changes in Fund Balarices .......................... 209 S cif' edules of F evenues, E � pariditures and Chariges in Fund Balancie - Budgei and Aotual - LacialImprovemeni Dis-lrici..........................................................................................................2'10 Jamisari Acicl uisitian 81 Remodel................................................................................................... 211 SistersFealth C linic.................................................................................................................... 2'12 Na& CoLrily SaRlices ELildind................................................................................................... 21" CMrIL s Im provem ent................................................................................................................. 2'14 Fidl ciicary F L nds Slatememl of C hanges in Assets rind Liat ilities—Agericiy FL rids — Detail Aclivilly ............................. 2'11 Rropnietary Funds Emlerprise Funds Clan -L ining Schec L le of Net Rosillion: S alid "aste ErilerKlrise SQL -Func s....................................................................................... 221 DESC HUTES COUNTY, OREGON TATE LE OR CIONIIENTS - CONTIN LIED AS OR AN D FOR TH E YEAR ENDED , L NE 34, 20'13 Fain 81 Expo Centen Enienprise SII. k -Func s..................................................................... Combir ing Slclr edL le cd Revem Els, E) Klenses and Changes irl NO Posi'lion: Slolic Was1El Enterpnise Sub -F L nds................................................................................ Hair 81 Expo Centen Enienprise SII. k -Furlc s..................................................................... Combir ing Slar edL le cd Cash Flows: Slolic Waslm Enter nise Sub -F i nds Page ...... 222 ...... 223 ...... 224 p.................................................................................... Fain81 Expo Centen SL k -FL rIc s.......................................................................................... SlchedL le cd Revem es, E) Klendii L IIEIs arlc Cf arlges in N eV Position - BudgEll and Aatual ,325 ,326 Stolid Was'IE1 Openations.................................................................................................... 227 LandfillCICISLre.................................................................................................................'128 L ar dfill Posilcdosure...........................................................................................................029 Stolid Was11E1 Capital Pnajecis............................................................................................. ."1130 Stolid Was11E1 EqL ipment REISEIRIE1......................................................................................."113'1 Rain81 Expo Cenien........................................................................................................... �I32 AnnILal County Fain............................................................................................................"1133 Fair81 Expo Centen Reserve............................................................................................. J34 FainglIOL rids ❑ebt Slerviae FIL nd........................................................................................ 235 RVPa0............................................................................................................................ 236 Internal SlEIRiiae Funds Combining SlIelemerlls of Net Pasiiion...................................................................................... 238-239 Combining SlValemerlls of Reventes, Expenses and Changes in Fund Nei Pasilion................. 2z0-24'1 Combining SlIelemerlls of Casl- Flows...................................................................................... 2<<I-243 Sal—acules of Revenues, Expenses anc Cl- anges in N e -I Position Builcing Services........................................................................................................................ '1144 Administra-live SleNiicias...............................................................................................................'1145 Boand of CaL nVy Commissioners..................................................................................................'1146 Finanae....................................................................................................................................... '1147 Legal........................................................................................................................................... ."1148 Personnel.................................................................................................................................... ."1149 Infarmation Ilechnalogy................................................................................................................"1150 IllReserve..................................................................................................................................."115'1 InSIrance....................................................................................................................................."1152 Heald' Benefits lIHILSt................................................................................................................... �I53 Capital Assets Used in the Operation cf Governmental Funds Clam paraiive Slat• edule t y SoL nce........................................................................................................ 257 SlchedL le t y Ft. rlciion and Alativit}.........................................................................................................058 SlchedL le of Changes t FIL ncil ion and Alativit}..................................................................................... 259 O11F er Financial Schedules SlchedL le of Property loxes Transactions —All ClaL r11y Rixes...............................................................'1163 SlchedLle of FOune Dett SlEIRliaEi REiquinan'Emis of General Otligatian Blonds ............................... 204-265 SlchedL le cd FLtune Dett SlEIRliCiEl Requinan'Emis of Pension Ot ligation Baric s ......................................067 SlchedLle cd Futune Dett SlEIRliCiEl Requinerranis of Full Faith & Clnec i'l Borlcs................................ 208,'1169 Slahect.le of FOune Deti SlEIRlice R9quirEin Emis of FF&C L 10 Bonds ................................................... 270 DIES CHUTES CC LINTY, 0REGC N 11ABL8 OF CON TON TS - CONTINUEE PIS OF AND FOR 1111 MBAR 8N❑8❑ JUNG 30, IC113 Page S C11 eic ule of li ❑E bi Serviae RegL iren is of li as ..................................................................... 2711 S11ATISITICAL SIECTION CONTEIM Finanicial llrerids Nell Position by C cimponerii - Lasil lien Fiscal Ye ars...................................................................... 276-2711 Changes iri Net Posiiicirl - Lasi -le ri Fiscal Yeaus............................................ ..... 278-219 .......................... Furic Bale is - GCN E iirImE nial Furic s - li Teri Fiscal Years .................................................... 280-281 C hangE s in FL ric Balances - Goveiirimeriial Rc nds - L ass -len Fiscal Years ................................. 282.283 Reveriue C apaaity Assessed Vall, e and 8stimated Value of-IaxablE ProplE rty - L asi Ile ri Fiscal Years ....................... 284-285 ❑irecil and O�eiilappincl Pncali Ilax li - Lasil -len Fiscial Years .............................................. 286-287 Piiiriaipal Prcaii -lax Pay E us - Cunrerit Fiscal Yes a aric N irie Years Ago ............................................. 288 Pncaperty Levie s aric C cillecitioris -• Last Teri Fiscal Years................................................................ 289 E ebt Capacity Ra11 ios cif Outsiaric ing Det i by Ty FIE - L ast Teri Fliscal Yeails......................................................... 290-2� 1 Rallios cif Gerimal Bcarided li OltSlaric ing - li -len Fiscial Ye ars..................... 29,J ❑irecil and O�enls ppiricl Goveiirimeriial Acclivities li - As cif , u ne 30, 2CI13....................................... 293 Legal li Margin Irifoilmatiori - Last Teri Fiscal Years................................................................. 294-295 Pledged -RE %enue C overage - L ast Te ri Fiscal l eails.....................................................................J96-2CI1 Iemograrlhic and Economic Information ❑ernagraphie and Economia Siatis1lics - Last Teri Fises I Years............................................................ 2C CI Piiiriaipal BmKlloS ers - C i. 1111E nil Yean aric N irie Years Ago � c OPE rating Infos rriation Full. fime 8quivalE rill Cagy n11y GovE rrimen'l Bmii a by FL rlaticirljIRrogns m - LastTeri Fiscal Years....................................................................................................................... 301 Openatirig Indicators by FHL nction/Rrcigram - Last TE ri Fiscal Yeails............................................... 302-303 AU E Ill COMMEN 119 AN D DISIC LOSIU RES REQU IRED li ISTATE REGULATION SI Audis Corr merits and DISCICIsI, nes REcluirec by State Regulsallions..................................................... 307-308 SINGLE AUDIT C OMPLIANC E Reii on Internal Ccar11 ilol Over Firiaricial Relrlcarting aric circ C cimpliariee aric O11i er Mat11E re BasEc ori art Pit. c it tail Financial S1lsaiemerlls RE dormed iri Plcicoildarlce wiir Government ALC illing Standeirc s.................................................................................................... 3'11-3'l3 Rep art on C ompliarlee will HEcluiilemerlls ApplicablE to Bacilli— N ajcnl Program and on Iriternal Corllrol Ogen Compliaricie iri Aceculc ante will• OME Ciilaular A-133 ................................... 313-314 Schedule cif Fir1c ings and QL es1lioned Costs...................................................................................... 315-316 Siatus cd Rnior YE ar (12CI12) Firic irigs.......................................................................................................... 3*11 IN T RODU CTORY S BCTIC N This page iritentionally left t lank. TES 4tr �� DEPARTMBNT OR ADMINISTRATIVIB SERVICES C Tom Anderson, County Administrator A \AA - P. 0. Bex 6005 ■ Bend, Creigon S7708-600-1 1 ='0C NW Wall Streetl, Suitle 2C6 ■ Eand. Cregcn 971701 (541) =88-6565 ■ FAX (541) 3815-=202 www.c eschutes.orgy Cctober 31, 2013 To the Board of County Commissioners and the citizens of Deschutes County, Oregon: We are pleased to submit the Comprehersive Anrual Rinarcial Report of Deschutes County, Oregon as of and for the year ended June 3C, 2C13, tccether with the opinion thereon of cur independent certified public acccurtants, Harrigan Price Rronk & Co., ULJP. This report, required by Cregcr Revised Statutes 27.4251, 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 Oreccn Administrative Rules. In addition, the County is required to have a comprehensive single audit of its Federal Assistance Programs in accordarce with the Single Audit Act, Office of Management and Budget (OMB; Circular A-133 and the provisions of Gcviernrrrentl Auditing Standards promulgated by the U.S. Comptroller General as they pertain to the firancial and compliance audits. A report on the Ccunty'sl compliance with applicable Rederal laws and regulations related to the Single Audit 1 Act, OMB Circular A-133 is included with this report beginning on page 3271. This report is prepared in conformance with the guidelines for financial reportirg developed by the Government Finarce Officers Association of the Unitec States and Carada and the principles established by the Governmental Accounting Standards Board (GASBI), including all effective GASB pronounce rrents. It presents fairly the financial position of the various furds of the County, as of June 30, 20'3, and the results of operations for the year then ended in cerfermity with accountirg prirciples generally accepted in the Urited States of America (US GAAP). The report consists of maragement's representations concerning the finances of the County. CorseqLently, management assumes fLII responsibility for the completeness and reliability of all information presented in this report. To provide a 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 irformall'on for the preparation of the County's financial statements. Because the cost of internal control should not outweigh its benefits, the Courty's comprehensive frarrework of irternal controls has been designed to provide reasonable assurance that the financ'al statements will be free flrcm material rrisstatement. As rranagemert, we assert that, to the best 1 of our knowledge and belief, this financial report is complete and reliable in all material respects. iii Enhancing the Lizes cf Citizens by Delivering Quality Services in a Cost -Effective Manner Accounting pplirlciplEis gEirlerall} accepted in it e L nited Sliaies of Arr enica reqs. ire that managerren'l provide sl nannative iriinoCLciticrl, aveRliElw, and analysis 11c accompany the tasic finariciial sta-lerrents in We ilcilrr of Nanaclemen-1 Discussion and Analysis (IMD81A',. -Nis Iet'ler of iiiarlsrriital is dElsigned to complElrrE1r11 MC&A arc sl'ould ke re. -ac it corjL ncilion wi'lh fl. Deschutes CCIL nlly's MD81A can be 1OL r d immec ia'lely following the indElpendElrli aLC i11Cn1s' neclart. Piofile of the Government The Courty was foilmed it '1916, is laaClaied it the central part ail ire slate and covers ar anEia of 3,C55 sgLarE1 rriles. The CCILMl 1 -as thneEl fell-1imE1 ciammissiciners, wro ane elElCiied at -large to serve fogy r -yeah Terms. Caily ac rr inistrative cu -lies are oveilseerl by ar appain'led CCII n11y Adminisiiiaton, while J a Boaiic of Courtly Cammissior ers seis palicy, ac opts the ar r c al t c C get and passEls orc inar CIE1s ir1 aciamidarlae wilt stale law. The financial IlElporting eriiiy, CEISClrt.ies Cocriy, includes all ilLrica cd Deschutes CCIL rilly, as well as all ail its comporElrli urliis. Componerli unills a11E1 legall} sElparate E1r i iiies for wf• ich Descr t. ies Cat. r111y is financially aaaCIL n'lable. 11V E1 County ppia� is es a fL II rangEl of sEIRiices ircludirg srerifil's pa'lrol, ir%ElsligalivEl aria cC11111EICliicir seNiiaes, aorstruciion and mairterlarlce cif roads and bridgEls, propElrty assElssmert, tax colleciicn, Khblic and beravioral VElaltl' sEIRliCIEls, social sEIRiices fail arildren aric families, land use plannirg, bLildirlg clEnlmitlling and irlspleciicins, prosecutior of criminals, jlsiice cot,rt, parole 81 probatior, election seiivices, records mair111E1nance, aria arlerallion of a landfill, a faiii aric expo center, anc art RV park. BIElrced component units, al-lhougr legally sElparate entities, are, in SLtstance, part cf DesClr c IIE1s Cot, n11y's OrlElrallions and a11E1 irlalc ded as part of C esti vies Coc M1 . Accordingl}, ire COMINwide Law Enilcolcemerii DisilOcit, Rt ral Law Erfoncement Cistrici, DeschLtes COL My 9-1-'I, Deschutes Count} Extension and 4-H, Black But'le Rar cr and ElL driver SlervliClE1 Dis'l ricis are reported as special revenue ft ric s of DeschLteS Courty. BE1ric Library C SIC and SIL nriver L ibilaiiy C SID allE1 reclarted as dE1b1 seRlice furlc s of Deschutes C CIL my . The Coy r11y utilizes a bL C get committee, acnsis1ling of J e 111' ree commissiorEMs aric art E1gLal nLMtElr ail citizens-at-IargE1, 11CI iieviElw and apPpICKE1 the piiorlosed budgEli for ee14 fiscial year. The anncal tLCget serves as 11re fourlcallion far Desc; ides C CIL M1 's financial planning arid control. F equested bL C cle'ls are submitlE1C fail eacl• fund, department aric acimrlonert unit county service districil to the County's BSC clet Clilficer approAmaiely thneEl months priori 'Io ire tElclirlring of irE1 fiscal year. -fre BudgE11 OffiCiElr pliiepares the pnOPIcsE1C tLCcle'l kaseC ori these requested budgets, aric sL bmiis ii to J a BudgEii Ccimmit EIE1, arlpro> ima11Elly iwcl mon r s prior is 1 r e IZEIClinnir g of ire next fiscal year. V e Courty is reqs, ired to announce, in ac wince, aric holc a public VEisiring on 111^E1 apcpici�ec bLCcle' and 11c adcipi Ire tLCclet by rio Icier than une 30, J a cicse of CeschLtes Ccc n11y's fiscial yeah. The sappnorpliaiec tLCge-1 is P1118pared t fund, declartrrent and ca-legony illevel of control). All irarisfers of arlpropriaticr s beiweEln caiegaiiies reqs ire approval b} the Bciard tail County CommissionEirs. BL dget-I ci. aciL al corn parisoris are piiovic ed it -1 his iierlori for Eiacil• ircividLal governmental aric clroKpaiellaq fcrid for which an apcplcipriated annual k L c ge' has been adciplleC . For the GeriEiral Fund, grid 1 re major special revenL e funds 1 r is comparison is cplElser111E1c k eclinning on Klage 65 as Klart of the requirEiC iv SUPIPIIEmENary irifarmaiiciri. All o1er luncs ane pneseriiec in a ELtsEaiiciri al 11ris replart, whiar start: ari Mage 96. Lccal E cc ric miy ❑eschLtes County is ire OLidacir recreation capital of Onegon. With ruble, snaw•• carIPIE c rleak; c ominai incl the skylirtE to 1 r EI wEIsi anc the widE -opera r igh desert extending to the east, the bElauty araC LriigLElriess cd ❑esaVLies COLniy captures irEI awe of locals and visitors alike. ❑eschLtes Clount} is a bustling, excit ing plane whenEl pnogness and gnow& ane hallmarks. Beginning in 11`8 eanly 199Cs, ❑ElsclrLles Clount} has EDrIerieriCIEIc raplic PICIKILlation gnowth. Tri: gnow& is believed to be largely c L e to tr a anea': it iclorating cllimalEl aric } ear-rouric neaneai iciri aativities. The pOPIL lai ion is approximately '160,000, an iricnieaSEI of approximately 30% CIVE r tr e Ias11 10 years, and is p1nojecllEIC to exceEIC 'I9EI,OCC by 2035. Recreational aativities iriCIILde cownhill aric crosci-cCILntry skiing, snowt ciardirig, fisc ing, r L n1 ing, r ik irig, rock-climbing, nclad and MOL of ain Liking, mountain climbing, wr itewater nafi irig aric golfing. ❑EIs CIV L 1EIS County is tr a host of CINEInse annual events inalLcing the Beric BIIEW1EI8t, CLririver Music FEIStival, Sisters OL 1 c cior Cluili E r ow, Cascade Chilc ren's Festiva l/BaIlaons aver Beric, Pole Pedal Paddle, Sisiens Radeo, WinlGrFest, Beric Film Festival, Golf "anld Pacific AmaleLr Golf Classic aric thEI CasaadEl Clyalirig Classic. In FisOal Yean 2C13, ire COLrity's assessed valLation cif taxablEl property inaneasec ty 1.1%, approximately $194 milliari, 11a a total call $'17.8 t illion. Formerly a regiciri dEirleriderii an waod rlroducts , ❑eScr L i EIS County r as ;1E adily divensifiec its emplciy merit aric econamia t as e. For 1 r EI pas 11 ClElaac e, ❑es cr utes County r a; leac OrElclon iri high technalogy gnavulr and is home to sevenal awanc winning anaft bnewenies. NLmElrcluc aamrlanies fnam the E ilician 'valley, Porilaric-Vancouven Me11ncl aric PL ge'1 S CIL nd r avEl relociaied cnI ED panded r ere. Marl} of 1hEls E iliums ane small bLt Extremely innovative, producing nial'Evmanket rpicic uciS lnom SEIMicarid uctars 'Ici sofiwarEl, mec ical insinL merits to recreational equipment. Tounism in ❑escr L Iles COL riiy conlnit L HEIS 11ci 11r a divensiliElc econamy c L e to the abundance of year-rouric neaneational activiJes. The CCILritly is home to a majon medicial aElrillen, desidrl$1Elc a; a level II trauma aElnter, with MCIHEI than 200 prysicians ori staff. F inianc ial pc licies The Clount} has est ablisr E d rIalicies which are nev iewed and adoplec annL ally b} the Boanc of County Clammissiarierc in conjLricliciri wail- ire tLcget rpiciCIEISS. TVEI COLr1y neciagnizes irEl neec 1a ensune that it is aapablEl of adecuately funding aric pIncivic ing COL nay services rieedec t y 1 r EI aommunity ari a sustainat le basis. The Boanc acknawledgEIS t r all in orc er to mair iairi a prudent level of financial nesUnaes to pinclieat agairici the rtEled to reduce service le\els on raisEI saxes (Jvo'ler- arlpravec locial option levy; aric 11EIes c L e 1 cI temponany nevenL e c r ortfallc or LriloneseElablEl one-time E)rlElnditures, ire COLrily will strive to mairilairi wonking caplilal t alanCIEIS in Elach 11L rid. T r e amount al wonkincl ciarlit al, per furic , is a 11L ricticiri of tlr e 1ypEI of func . Flor moss orleraiirig ftrids, the level is 8.3% of t r all furic's orleraling budgell. Fon fL rids with property taxes a; a sicinificaril portion of revenues, the level is one-thinc cif esliirraiec aririL al propert} tax acllleatioris. Lerig-term firiaricial plarining The Cot, niy contint. es is awn a motel facility ITall is k eing t, sed by a rion-profi-1 as a rcmeless shelien. I -I was the intention of the Cot.niy i1c facilHaie 1e acc uisiiian ai iTe facility aric iia eventually recoup ills irivesiment over time. Ire COL Nn coriiint. es 'lo rlt.rsLEi a pa'lr with its partriers i1c settle 1e long term ownE1118HP of irEi ilacili) in ire nEian fu11t. rEL Tf e Cat. ri11y acnlinuEis io analyaei options tori the physical aarisolic aJon of ser%iaE19 pnovidEic to J a citizens in 11r e N or r C CIL my area. A pnorlEldy in 1e City al Redmoric was rh rcr ased sEiveral yEiars aga for J is rlt nrlose. Clarl%Eirsallions aariiint. a at ou'l tl' a ideal location of such a service cenllEir. Tree Na111^ Cat, riiy facility was punchasec ot.t a1111re genenal fund aric is being carried in a SLt-furic of irE1 gEirieral fL rid. In spi-le ail a nt.mber of years al rising netinement contribution nates (FIEFS,', iTe COLMy still maintairis a sizat le RERSI reseRie. Alilr Ougr tree Cot, niy daEis riot aniiairlaie using 11re neseRie over the rie)i iwo yEiars, a plan is being cEI%Eilopec 11a apply I1r 0 reserve in tl' a future to mitigate the cpera-lional cosh in- pacts of ED pedEic nate increases in 20'19 aric 2 017. Nla.icr iriPliatives In Febiivary 20'11, tl'e County apenec its ori-si'A employee healilr clinic, wrier is available -Io all inc ividt. als ca%eirEid k y tl' e Clounty's eelil-fundEic r ealth inK nariaEi Alan. Girer jurisdictions, similar in siM la ❑esart.ilEIs County, cperaling star clinics ra%E1 nealiaed cos -1 savings in 'Ihein VEialth plans. The clinic is arlera-led ty a privalEi rinavic Eir t, rides a fixed-pnicEi cariinaat wiilr the Cot, Ni . In May 2012, 11r e County orlEiried its ori -sites prarn-aay. The rll-armaay is also operated by a priva-le pnovider aric J a County aniiaipales realizing a nac ucilian in the cost of filling prescnipllions, t ath to 1e e Cot. M y and to 11 r ose covered L ric er 1e e Cot, riy's r Galth cane Alan. T V s slailt,s of both of these iniliailNEis is teing closely manitored to erist.re irai rinojeciec cost savings ane realized over lime. An exparisicri of tha Clcun) jail facility is at. rrerilly L ric er consllrt. ciicri. Coninik t. iicns from %arious funding sounaes irieludincl a ft. II faith aric erEidit boric issL a of $8,40CI,O(ICI allowec 1e $111,000,000 prajec-1 110 move forwanc . T r e expansion, irielL dirig ac c ilional jail IZEic s aric impravEimEinis is t[ a jail medical ilaaility, is EI) rleciec to to operational in the call of 2CI14. TrEi expancEid facility will allow -Ire Sheniff 11a avoic 11rEi leasing oil acci-lional jail beds from a neidhtaning cot.riiy aric providEi carlaciiy ion projEietec gnawtr in tl' a jail rlarh lation info IT a suture. Awards and acknow ledgerrmients The Gc�errimarill Finance Officers plssoaiaticri of the LriillEic Siefles aric Canada QGFOA) awarced a Cairl Hiciefle oil Achievement for E�aellence iri Firianaial Repariing to Descl' ides County ilcr its compreherisi%Ei arinual -financial ner or for 1 a discal year enc ed Jurie H, � 0'12. Tris was the ilwalfth aarisact. it N Ei yean 1 r ai 1 r E1 Cot, niy Vas neceivec this pres1giat. s award. In Orden la be aware ed a Cler thioate of Achievement, 1e Cot. ri11y rIL blisr ed an easily neat able and eilficioriilly ordaniaec corn preherisive annt. al financial report. ll r is report MLSt sail isily bosh accounting vi princirles garierally accepted in We United Siates al Armiaa anc arplicarlEi legal requiiemenis. A ClEirtifiaate al Achim am E rii is v alid for a r ai iod of one y E ar only. Vi a beliah a i r Eli our current compierensive annual iliriancial report corrlinLas io n Eei ire Clertifiaaie of Achievement Progiarr's requiiErrEriis and we will sulrmii ii is 11re GFOA io c eterrr irie its eligik ility for another certi1liciate. -REI r i Eiparatiori of the aom r i al' ensive arim al finariaial rep art an a 11 irrely basis was rrac e r ossibla k y 11 r e c ediaated service of I e aril ire stafil of tl a Finance Department. W e woulc like is a) r rass OU appreciation 11a all rrerrt ers of 111`0 FinEirice ❑epartrr arii Mo assisllE d and contrik L iec to ' r e preparation of 11r is i Eiport. Aak riawledgrr E rii sr ould also be given 11a tl a Baard al Clau n) Corn m issionai s fai t1 eii interesi and support in planning anc concLciiricl WE orEiaiiciris of We Clan) in a responsible and progressive m annE 1. Respec'Aully SL brr i111ed, llom Aric erson Courty Adminislliaioi vii Way rie L ow ninaricie ❑iia001 Citizens of Deschutes County County Assessor County Clerk County Sheriff Board of Commissioners District Attorney Justice of the County Treasurer Scot Langton Nancy Blankenship Larry Blanton Alan Unger Patrick Flaherty Peace Tom Anderson Anthony DeBone Charles Fadeley Tammy Barney Appraisals Elections Corrections Solid Waste Fair & Expo Center (Jail/ Work Center) Community Assessment Document Law Enforcement Law Library Records Recording Erik Kropp Legal Counsel Dan Despotopulos Veterans' Services Chris Doty Mark Puns Cartography Vital Records Administrative & Dog Licensing Susan Ross Support Services CouSnty Legal ervices Building Property Tax Staff Recruitment Maintenance Appeals Administrative/ r Court Proceedings Prosecution in Traffic/ Ordinance Investments Circuit Court Violations County Treatment Courts Small Claims Court Tax Distribution Administrator Tom Anderson Elected Offices Appointed Offices county Department Functions Administrator Tom Anderson VIII Juvenile Justice Z ommunity Servic Supervision Juvenile Detention Z Probation & Diversion Finance/Tax Wayne Lowry Information Health Services Technology Solid Waste Fair & Expo Center Road Department Community Technology Community Ju: Law Library Scott Johnson Budget Erik Kropp Timm Schimke Dan Despotopulos Veterans' Services Chris Doty Development Nick Lelack Property &Facilities Ken He Personnel Dog Licensing Susan Ross OPEN Public Information Public Health Building Workers' Staff Recruitment Maintenance Compensation Natural Resource r Landfill Disposal Planning Adult Parole & Behavioral Health Fair & Expo Center Management Develop/Maintain Unemployment Insurance Road System Insurance Probation L Community Americans with Child & Family ransfer Operations County Fair Disabilities Act County Surveyor Building Safety Offender Health Supervision C Reproductive Adult Treatment Recycling Services RV Park Noxious Weed Environmental Electronic r Health Control Soils Monitoring L Maternal Child Developmental Fleet Equipment Code Transitional r Health Disabilities Services Enforcement Services L Women, Infants & Access &Crisis GIS Children (WIC) Services Alcohol & Drug Prevention Early Learning VIII Juvenile Justice Z ommunity Servic Supervision Juvenile Detention Z Probation & Diversion Finance/Tax Wayne Lowry Information Internal Service Departments Technology Administrative Joe Sadony Fr Deputy County Services Technology Administrator Law Library Budget Erik Kropp Internal Auditing Veterans' Services Tax Collection Property &Facilities Risk Management Personnel Dog Licensing Susan Ross OPEN Public Information Building Workers' Staff Recruitment Maintenance Compensation Natural Resource ProtectionGeneral Property & Vehicle Compensation Management Liability Unemployment Insurance Insurance Americans with Retirement Disabilities Act Programs Health Benefits VIII Juvenile Justice Z ommunity Servic Supervision Juvenile Detention Z Probation & Diversion Finance/Tax Wayne Lowry Information Accounting Technology Grant Projects Joe Sadony Payroll Technology Law Library Budget Web Applications Veterans' Services Tax Collection GIS Dog Licensing County & Deputy County Administrator Appointed Offices CDepartment Functions DESC H UTES COUNTY, OREGON AS%c:IESISIOR Scot Langdon SHERIFR Larry Blanton COLINIIY CLERK Nariay Blarikenahip COUNTY OFFICIALS JLINE 30, 3C113 ELECIIE❑ OFFICIALSI COLINTY CCIMMISISIOMERSI Tammy Baney Anthoriy DeBone Alan L riger ❑ISTRICII AIITORNEY Rainiok Flahert} TREAD URER Tom Aridenson QAppointed; JLSTIC E COURII C r arle: Fadely ARRCIINTED OFFICIALS Coy nlly Administrallcir - Ilom Andenson C ciunty C CIL nsel - Mank Rillicic Finarioe ❑irecior - Wayrie Lowny Internal Audiion - ❑a%id Givans Adminisinative Ofiliae: 1300 NW Wall Sireet, %Suite 200 Beric , Onegan 91701 ►�J Government Finanice 0fficeris Asscciaticni Certificate of Achievement for Excellence in Financial Reporting Presented tc Deschutes County Oregon For its Comprehensive Annual Financial FJepert fcr the Fiscal Year Hnded June 30, 2012 *Kre Executive Director/CEC FINANCIAL) SSCTICN This paige intenlliorially left k lank. Jahr P. F aorigan, C PA INDEPENDENT AUDIITORS' REPORT W asley B. Poica III, CPA C ardace S. Dior k, C PA K aria L. PardL e. CnA Ka an C.Andersor.CPA Board of Commissicrers Deschutes County, Oreccn Report on the Financial Statements We have audited the accompanying financial statements of ilre governmental acclivities, tl e business -type activillies, each major fund, anc the aggregate remainirg furc information of Deschutes Ccunily, Cregon as of and for the year ended June 30, S75SWCclorado 2013, anc tre related nctes to the financial statements, which collectively comprise Sun El <"00 9end,OR57702 the County's basic firancial statements as listed in the table of contents. Tel (941; 382-4791 Fax (5,11 38811<4 Management's Res pc risibility for the Rinancial Statements www.bendcna.com emauCberdcpa.com Maragemenll is responsible fcr the preparaticr and fair preserllation of these financial stailements in accordance with accourtirc principles generally accepted it the United Statles of America; this includes the design, implementaticn, anc maintenance of irternal control relevant to. ilre preparation and fair presentation of financial stailements that are free from material misstatement, wreilrer cue tc frauc or error. Auditors' Responsibility Ourl respcnsibility is to express opiniors on trese firancial statements based or our audit. We conducted our audit in accordance wiilr auditing standards generally accepted in the Urited States of America and the standards applicable to firancial audits contained in Government Auditing Stardards, issued by the Comptroller Gereral of the Unitec States. Those stlarcards require trat we plan and perform the audit to obtain reascrable assurance abcut whether the financial statements are free from material misstatement. An aucit involves perfcrmirg procedures tc cbtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including tlhe assessment) cf tre risks of material misstatement of tre financial statements, whether cue to frauc or error. In making those risk assessments, the auditor ccrsicers internal control relevant tc the entity's preparaticr and fair presentation of the financial stlatemerts it order to design audit proceduries trail are appropriate it the circumstances, but not for the purpose of expressing an opirior cn the effectiveness of the entity's internal control. Accordingly, we express rc such opinion. An audit also includes evaluating 11he appropriateness of accounting pclicies used and the reasonableness of significant accounting estimates mace by maragement, as well as evaluatirg the overall presentaticn of the financial statements. Bcarc of Corr rrissioneirs Deschuies Ccurty, Oregor Pagel 2 We Leilieve that thea audit evicence wei haivei cbtaired is sufficient arc appropriate to provice a basis fcr cur audit cpinicrs. C pinior s In our cpiricn, the financial stateimenis referred tc above presert fairly, it aill material respects, thei reispeictivei firancial pcsiticr of the gcveirrmerial activities, the busiresisi-type activities, eei& major fund, airc the aiccreicatei remaiirircl flunc informaiticr of DEISlchutes Couniy, as of June 2:10, 2013, and the respective changers it financial posilior arc, where applicable, cash flows thereof for the year thein anced it aicccirdairaei with accourtirg prirciples geirerally aicceipted in the Uritec Staters of Am ericai. Other Matters Fequired Suprjlementaryl kformat,ion Accounting principles cleneirally accepteic in the United Staiteisi of America require that the maraclemeirt'si cisicussior and analysis as listeic in the tables of contents be presenteic to supplenrert the basic financiail statements. Such irfbrmaiticn, although not a part Of thei basic firancial staiieimerts, is reicluirec by the Governmental Accountirc Standards Board, who ccrsideirs it to be an essential part cif finaircial reporting fcr placing the basic fliranciad statements in air appropriates cperationail, economic, cr Historical cortext. We have applieic certain limitec procecureis to the required suppleRTentery infcrmaticr in acccrdemei with aiuciiirc stancares Generally accepted in We Unitec States oil America, which consisted oil inquiries of manaigemert about the methods of preplaring the irfbrrration aind ccrrparirc the infcrrraticn for corsisteircy with rranagemeint's responses to our inquirieisi, the basic financial statements, circ ctheir knoWIEICce vuei obtained curing cur aucit cfl the basic financial statements. Wei do not eixpress an cpinicr cr provide[ airy aissurarcei on the information because the limiteic procedures cc rci provice us with siuflliciiert evicencei is express an cpinicr cr provice airy assuraircei. Accounting principles generally accepted it the United States of Arrericai requires that the buccetary compariscr irformaitior as lisieid in the teiblei efl cortents be presented to supplemert thei basic finarcial staiterreris. Such intormaiiicr, although not a pairt of the basic firancial staterrertsi, is reiquired by the Governmental Acccurtirg Starcares Board, who ccinsicersi it to bei an essiertiail part of firancial reiportirc for placinc the baisic firancial staitemeirts in an eipprcpriatei cpereitionail, ecororric, cr historicail certext. Such infcrirraticn Has Beier siubjectec tc the aucitincI procedureis aplpliec in the aiucit c11 the[ basic firancial staiieimerts acrd certain additicnail procedures, ircludincl comparircl circ reconciling sucH inibrmaiticn cirectly to the urcerlying accounting acrd Other reccrids usec to prepare the baisic finainciail staieirrerts ori to the basic ilinarcial stateirrents theimselves, arc other additional procecureis in accordance with auciting etandairds g8remilly acceplied in the United States cfl Amemica. In our opirior, the budgetary ccmpairiscr inforirration ares fairily Bcarc of Ccmmissicreins Deschutes County, Oregon Rage 'I stateic, it all rrateirial respects, in relation to thea tasic fliranc4 statements as a whole. Other Information Our aucit was carcuctec for the plumplosee of icrimircl opinions on the finarcial statemeirtsi that collectively complriisiei Deschutes Coe.rty's basic finarcial stateirrarts. Thea irtmocuotorN seicticer, combining and ircividual normajor curd finaircial statements, arc statistiaal section are presented for purposes of acciticral arnalNsis and are not a nieicluirec part of the basic fir2rcial statements, The schedules of expencitunes of federal awares is presenteic fon puriplceseesi of additional ainalylsis as recluireic dyl U.S. Cffice oil Management and Bucgeit Ciricular A-1313, Audits otlStateisi, Llccail Gcvernrr.ents, and Non-Proflit Crganizations. The combining and incividual rcnmajorfund financial statements and the screecule of experditures of federal awamcs are the reesplcrsitility of management arc were derived from arc relate directly lo the uncerlNing acaounting arc ciher retorts used tc prepare the basic finarcial stalerneirts. Suoh irforimation has been subjected lo the auditirg pnoceduries appliec in thea aucii of tree basic finanaial Statements and celair additional plrocecurees, including comparing anc neccrciling such iricnmaticn tiredly to the u r c enlying accceu nting and cthen neconds used to prepare the basic finar tial statements or to the basic finarcial statements themselves, arc other acditicnal procedures in aoocrdancei with aucitirg stardarce gererially acceplieic in the Uritec States of Amemica. In our cpiricr, the ccmtinirg acrd irclNidual ncrmajcr furc finarcial sitaterrents are faimIN stated, it all maiemial respects, it relaticr to thei tasio finarcial stafeerrerts as a wrolei. The irtroductory arc siatisiiical sections have rot Leer sutjectec to tl e auditing procecunies aplpllied it the audit cif tree Lasic financial staternarts anc, accorc irclly, we cc not express an aplinior or plmcvide aryl assuniance cin irem. ReTlort on Cther Llegal and Regulatory Requirements In aiccordarcei with the Minimum Standards for Audits till Cregan Municipal SlIandards, we have also issuec a replart titled "Aucit Comments and Disclosure Recluirec Ly States Regulations" dated October 31, 2013, which is also not a recluireec part of the fir:ancial statemerts. The pluriplcse cif that replort is to accreess spleciiiic matters recluirec byl the Slfate of Cregor. Otheer Repartingl Required by Govcmment Auditing Standands In accondance with Government Auditing Standards, we have also issued our replort catec Octotem 31, 2013, on cur considerieition cif Desichuteis County's irterinal ccntrcl over finarcial replcrting arc on oar tests oil its compliarce, with certain provisions of laws, regulatiors, contracts, and grant agneeiments and other rnatiers. the purFosie of that niepori is to describe the scope cif our testinc cfl internal cortrcl ever finarcial Board of Clarr rr is E ioners CeEchlteS Cor,niy, Oregon Plage 4 rep artirig and aarrpliaricrei aric ihei results cdili-ail tecllirig, and rioil to provide ari or inion ori inierre I crorrlrcrl over iiriancial tier artirig crr ari crorr r liaricrer. 1 V e it report is an integral rlert of an Eudit performeid in accordaricre wiir Government Auaiting Stamards in consideiring CeSCIVOe£ Cor.riily'E inietinsl ciariilial over iiriancial reporting aric coni plie rice. HARRIGAN RRICIB RRONK 8 CCI. LLR Certified Ru blicr Accouritant: & Consulianis � m BY: °`2a CIC ndaae S. Flrorik -,"a partrier Ocrioter 31, 2013 D ESC HUTES COUNTY, OREGON MAN AGENT EN TIT DISCUSS ICIN AND ANALYSIS 1 � 8 3% 20'13 As managemert cd Deschutes C ourty, we ofleii readers of Dasar L ies Coy riiy's financial statements this rarralAa o\er�iew and analysis of 11-a lirancial aclNiliEis of ❑escFules Couriiy as al aric far 1rEi fiscal yeah anded une 30, 2013. We encoU rage raac ers to ccrsiden Ns irilormatior it corijL ncclion with ac ditioral informeiicr J a-1 we rave k rrished it our letilar of transmiiltal, Mich car t e fogy ric ar pleges iii -vii of this report. Financial Highlights • Notal assells of ire Ccunt} a>aeaced its liakilities by $192,749,(1(10 as of Jura 30, 2C113. Clil this amaL r 11, $72,817,000 (unnestricilac ries posiiiari; may t e L sEic lo meet the COLO's on-gaing obllga-1 ions io ci11i20r s aric crediicros, campared is urirastriclac rieil position ail $69,538,0(10 as of Juria 30, 2013. • The County's govennmerial fL nds iierlartec a corn biriEic fund balanaa of $83,997,(100, an increase al $7,El3f1,C100 fram L rie 34, 3012. Approximately 33.01/o, $11(1,365,000, is a�ailaL le for spenc ing at the C ounly's discrellion ilassignec anc unassigr ed fund balar ca; , 13.1%, $10,993,0CICI, is commillec , EI3.40ia, $52,968,000 is resiriaied anc 1.5%, $11,371.21,(100, is norisplaridaLle. • C aunly GEir eral FL ric o The Genaral Furc's fund balar ce was $15,493,00CI as of uric 30, 3013, en inamase ail $1166, 000. une 30, 2(113 Ju ne 30, 2012 Gar eral Fc r d IIOPIEoiaiicns; $ '10,51CI,0C10 $ 9,3z 9,000 SL b-fL nds of the Garieral FL ric 4,98:1,(1(10 E1,078,000 llcial $ '19,493,0C10 $ 15,327,000 c Fund Lalance is 50.81/o KlaraEinll cd I a Fc ric's camL inec rear r es anc transfers in anc 91.00/4 cf the fL nd's combinEic e> pendiltnEis anc transfers ori. AssigriEic furic balanaEi was $8,6971,CIC10 and L riassignec fL nd balance was V1,836,CI00. • The Couriiy's Assessed ValLalian cd 111areble Rraperl increasac Ly 1.1% in iliscal year 2013. • Notal bondac dabs was $71EI,995,Cl00 as of L rie 30, 3(113, camplarad is to -lel bondac c eb-I ail $85,805,(100 as of L rie 30, 3(112. Overview of tl• a Finiariaial S tatemerits 'this c isMasion arc analysis is iriieric ed to serve as e r introdL ctior is Deschutes Coy rily's L asic finar aial statemen-Is. prase basic financial slalEimariis aamKlrisE1 Iree camranents: 'I; government -wide finarcial statemenA, 2) fL r c iliriancial slaiemerts and 3, rains to Ire finaraie l sialemenis. TI -is report also con.lains alrarsuplrlemanllary informalionir adcillionla-Te basic -lire rcialsiaiemeriis. Goveiinment-wide financial statemerits. T1-9 government -wise firiancOA statEimEinilsl arc designed to pro\ide madeiis will- a Lraad CKEir�iew cil ❑escl• u'las Coy riiy's iliriances, iri a manner similar to a rlik ale --sector business. IN DESCHUTES COUNTY, OREGON MANAGEMENT'S DISICUSISION AND ANALYSIS , UNE 30, 20'13 elf a �ilaterrient cif Net Position Klre:ierrls irifarmaiiori on all cif ❑ecml` L iEis County's asse-ls and lizibiliilies, MIT Il`EI c iflleneriaEi beMEen the two rierlortec as net plos,ition. Ogen time, iriamaSEis or decreases in net positiciri may seNie as a useful iridicatori of whetheri the finariaial position oil ❑E sal• u iIE s County is improvinc or c e-leriorating. Tf e StEHIEimEinil of I cili0ilies cpiE sE nA information sr owiric f ow ❑esc[ utes County's riE 11 positiciri al angec c u rinc the ilisaal yeah eric ed , u ne 30, 2013. U anges in net positiori arre rec cirtec wl• en 1l- e u ric erlyirig evE rrl givinc rise ila the cl- ange occurs, regarc less oil i ll- a timing of il-E relailEc cast, or oil -E r finariaial asseils, flaws. Thus, rE�enu es and E) penses are reported in ill - is s'la11E merit for some items, ilor examclle, proclE rty taxes anc accrued cromclE nsaiec IE ave, that will result in casl- flows in fu iu rE fiscal pericic s. Eaal- ail these goverrimerii-wic a finanaial siaiemerits, StadErmE nd cif Neil Position aric S lIallement of AcNvit�ies, c islingu isl- furiations of ❑esci utes County il-ai are supporied p0marily by saxes aric in-lergovernmerital revEnues (governmental aclJOIlosr) from oil -Er funcilions ll -ail arre iriilEnded to recover all, or a sigriifican-1 portion of, thein aos'ls throe c h user fees and ahargE S ijb usiness-tyc e activh es; . -U e goverrrimeriial stain iliE s oil ❑esal- u VE s County inclu c e gerieral governmen'l, KIS blia safety, rroac s, l- ealth aric welllarE , aric edu aaiion. TIE bu siriE.is•type EialivME s of ❑esal- u iE s COL My includE Solic Was -le cirlera-lions, the Deschutes Clau my Fair & Expo Center and an RV Flank. TIE gci�errrrmeri-widE -fliriaricial slalEmEriis incluce Eight crourilly service dis'Acils: Countywide Law Eniloraement Disi iiiai, Rural Law Eriforrcemerit Disi rici, Deschu-les County 51-1-1 CSID, ❑E sal- u iIE s County Extensiori and 4-H Service ❑isiricit, Black Buite Ranch Service ❑ishiiat, SLriri\er Slerviice Districil, Beric Librarry CHI and Slu ririver Librrary C%SD. These en-liilies arre lec ally separate k u-1 arre inalL c ed as blE nded acimponent urii'ls LasEc on il-E aiiiieria cescribed in the Notes io Finariaial Slialemenis eNote 1 — SLrrmarry of Significant Accou n -ling Rolicies). RE questa for copies cif the sE paraiely issu E c finariaial sta,Ierr en'ls ilor 1l- E cou n) service districts should be adc ressE c io ❑esahu tes Cou riiy Firianae CE pari meril, 1300 NW Wall Slireet, Suite A00, Bend, OR 517701. Tl -E goverrimerii-widE firiaricial SIEilEmerils can kefouric ori clEiges 30-21 of'Ihis report. Furic financial statements. A funs is a groucling oil related accounts that i, -:i used i10 mairiiain cionilnol oven resounces Ill-ai have been sE gregated ilor specific activities or ak jeatives. ❑E sal- u ies Cou riiy, like other sieiie and local gcN E rrimE n'l en'liilies, uses ilu ric sicaau nting to ensure and dE morisirate corn pliarice wiI iliriance-relaiec legal requirements. Each of the ilu rids oil Deschutes County is classified in one of IT riE a aalec ories: g overnmenial IL ric s, proprietary funds or clic uciaiiy fu rids. Governmental fcrics. Govelnmerilal funas are usec is account for essentially il-e same functions as governmental acitMities in the goyErrimEnI-wide finariai@l siaiemenis. Fowever, unlikE 1l -E go%ernrrent-wide iliriancial s'laiE merits, goh E rrirr ental fu rid firiancial statemE nils focus on near-tetun infiovus anc oullfiows of spencabhe resources, as well as on balances of arc encable resources available ai iN a enc of ill - a fiscal year. Slual- iriilormatiori may LE LSEful in evaluating a government's riear=term finariairg requirEn-Erils. BE CIElu se the focus cif governmental funds is narrower ti an 1l-ai of 1l- E go%ernment-wide finar aisil siaiemeriis, i-1 is useful to compare Vl-e information presented for governmenllal ftras will- similar informaiian preseriiec far governmental aciiliv iiliEa in the goverrimerii-wicE finanaial stailE ME nils. By c oinc so, readers may betiE r understand the long-term impact of the gcN E rrimE nil's near term finariairig dE visions. A reaoriailiatiari foam ITE Governmental Furics BEilariae SlheEi to 11'E Government -wide Statemen'l ail Net Ficr.iiilion aric a N DE SC HUTE S COUNTY, OREGON MANAGEMENT"'I gIl"CU"SION ANO ANALYIcIS L N E 3Q, 20'13 neciariailietion Oram ilre Governmental Fcricr &ailemeril all Revenceis, E�pleriditunes and Changes in Fcrid Balances to ire Gaverrirriertil-wide Sliatemeril of Act NitiaE have been iricludec iri iris reclart. EEF; Cil' lleE COL riy reported aclliviily in Eiigrty-seven (87) indNiCLal gaverrinnentaI fLnds and suk-funds dining the fiscal year erced ,crie 30, 0013. Information is clueseriiec serlarallEily iri ire governmental 11Lres Balance ST aei ar c iri the ga�erinmieriial 11L r c s Sltatemierrl al Revenc E181, E) pendia L nes and Changes in Fc r c Balances for the Gerieral F L nd aric it El Cor, nay's major 11L ric s ijSlr Eiriff's Oi'lice, Courilywic e Law Erilorrcemient District, R I. ral Law Erifoncement Districil, R aac , Deschutes Courity 9-'1-'1, ail F rajecil and Bel• avional Health). Data fromi all siren gavernmeriilal fL nds ane carrik fined in11a a single, eiggregaiec presenta'lion. Iric ividcal data fon Baal' of hese nonmiajan clovernmenlal ilLrics is pincviced in ire farm all aamkinind silaiemenis in ire "Others Sluclrllementar5 Infarmation" seation of this repart and in 1 r El It L c del to aCK aI aamiparison schedL les. C escr L Iles Cor. my ac opts an annual bL dget Ilan eaah of its fL ric s grid a budgeiany comparison s'laiemerii has I: een provided for eacrr to c emonstrai El compliance with its annL alk udget. The Bas is C overnmeni aI Furic Firiaricial S11 aiemeriis sari k El founc on pages 22-28 of this repor. . Pnoclriellary furic s. C es crW es County mairii ains -Iwo different Ily FIEis of pnopiniet ary IlL rids. Erti EmKlrise funds are L sec 10 replart 1 r Ei sarr a furicitions as k L s mess -lype activities in the gM erriment-wic a finariaial statemer t s. C es ar 0es County L s es enterprise IlL ric a la accourit fon ii s Slalid Miite, Fair & Expa Ceriten arlerations and RV Park. An iriienrial service fL nd is an aacror. riiirig devise L s ed to acCL mL late and allocate oasts inlerrially among Deschutes C ourity's various ilL riciiaris. ❑esal• UEF; CaL rr1y Lses internal serviiae funds to account far its tLildirig, adminisinative, ciammissiorier, iliriance, legal, clersonnel, informiaiion tecrrialogy grid ins lL riar ae serviiaes. 8eaause these sermices pnedarriinat ely benefit govennmerillal rat l- er it e ri busirtEiss- type funcllions, they have been inalL c ed wiihiri governmental activities in the govern merrl-wic a finariaial statement E. Pnocpiiellary fLrids finariaial siaiemerills provide similaii, but more cetailec, irifonmation as Ire gaverrirrenll- wide finanaial statemenlls. The cptaprietary uric fineiricial stall emieriis provide information separately for Slalid Waste, Fair & E�rla Center oplenaiians and R\v Pank. Baih Stolid Waste and Fair & E�rla Center ane ciarisidened to be ma'aii furic s all ❑esal' uiles C ount5 . The internal sere ice fL nds ane ciamk ined iriio a single, aggregalec presentaiicr in ire pnoclrieilary fLrics finariaial sllaiemerils. Indivicual ilLrid data fon the in-lernal servo ie funds is Klrcviced in the farm of aamikining staiemerils in ire "011rer S-ILpplemerilany Irifonmatiori" EEicdiari of this report aric iri the br.cget to aCiLal aarriclarison scrrec ules. The Basic Pnocp iei ary Fr, ric a Financial Eli alemerits sari L e found ori pages 29.31 of this report. Fids aiar5 1 L ric s . Fic uciary funds, all of wr ich are agency lr, ric s , are L, -zed is accourit for resources helc lar the beriefit of third Flare ies . Fiduciary IlL rids ane not reflect ec in 4e e govern m ent-wide financial stat errEint s k ecause 11-a resources ail t r ose llL rids are rici available la supIKlorl DeschI tes County's own prognams. The Fic uciany FL nds Slta'lern ent of Assets aric L iabilii ies can be for. rid ari Flacle 32 al 1 r is report and 11-a Sltatemerrl of C r anges in Assets and LiabiliiAs ori page 217. ho1IEl9 is the linancial statements. lire notes provide additicrial irfarmaiian that is essential to a full L ridenstandirig al the c ata providec in t l- a governmerii-wide and fL nd financial s iallerrerils. Tl1 a notes i a the liriancial saiemerits Gari re fouric ori Glades 33-62 of -This iieport. in C ESCHUTES COUNTY, C REGC N MANAGEMENT'S DISCUSSION AND ANALYSIS J U k E 30, 2(113 01 hall informall ion. Irl adcill ion is the basic111inancial staiamarlls and accompariying rlo-les, iris rerlart also presents as regLirad 3LKlplemenllan1 informall ion, the budgai any aarrparisorls far the General Furic arid major special nevem a funds. ReCIL irec surlrllemerrlary irlilarmatiorl begins ari Klage 65. T r e combining statements rellE1rrad 'ICI above in clonnecltion w ill- rlon-m ajar governmental funds arlc internal service lurks ane presented in 11he "Direr SILKlplemerltary Information" s6aliarl Cdiris rlerlod. Goverrlment-wic a Financial Analysis Net position, ai a specific poinll in time, serves as a usefll indicator a1 art erltit�'s finanaial plasillion. Deschutes Clal nlly's assets e�ceac ed liabilities by $192,745,00(1 at J L rle CIO, 2C113. Approxima-lely EICI% of Deschutes Courlly's rle-1 plasilian nerlresan'ls its irlveslmerii in capital assets (hand, infrasllnL clture, kl ildings arlc acluipmerli) less the related outsiarlc ing dek l issued lla aclgL ire those capliial asse'ls. 1363C11 -Lies Clourlty Lses lrese aarlillal assais to provide SeRiices to Cili26ns arc these reel capliial asse'ls are not a%ailakle alar fu'lL re spending. Al'lr ougl- ❑eschLies Courlly's investment in its capital assets is reported net of relaled dek 1, 11- a resources neec ad lla repay IV is c ebt rr L si Its provides from o-1 her sources, as the clarliial assets will nat It e liquic aiac -lo service the c ebt. Deschutes COL rlily's pore ion ail rleil position resilniated for use it its long-1erlm carliial projeClls arlc debt service regL irements llalal $3,095,00(1, on Sora of ilre nei position. The remairing 38%, $72,817,00(1, of ❑eschLtes Clourlly's net posillion may ka Lsec to meet IT e Cal. r )'s ort-gaing obligations is Clitizerls and creditors. As of , une 30, 20113, Desc11-Lies CaL rilly nerlaris positive balances it all lT ree categorlias all net position (dell inves,lrrarli in ciariiial assets, res1lricitec and unnestriciec, for dl'e government as a whale arid fon ilre governmertal acltivi-lies. The nai pasiiian ilar the ti.sinecia-1ype acltivities is rlasiilke alar aarlilal assais, net of related debt arid rastriCllec ilorl dekt seRiiCa klil negaiNe in the Llnresiriciac categary. Net poa ition Net inve, tment in can ital assets 89,462,800 099CH L 1196 CIOL N Tl'3 NEl FOSITION 27,369,6 10 29,824,953 116,832,440 '121,337,'1'10 Clam nrrientIIAdivilles Eusiness-4 peActivi4les Tctal 726,49 951,696 2013 2(12 2013 2012 2013 2412 A:: ets other than aapital a,, ets $ '129,276,043 $ 120,859,291 $ 9,964,649 $ 11,092,763 $ 135,240,692 $ '131,952,054 Capital assets 129,765,742 138,532,211 52,85,449 5,906, 15'1 182,15'1,191 '192,438,362 Total assets 259,041,785 259,391,502 62, 50,098 6dl,998,914 317,39.1,883 324,390,dl 16 Non -au erentliabilities 64,956,520 66,846,'135 33,6'16,146 36,217,994 98,572,686 '103,064,129 Current liat ilitie: 22,, 66,545 21,811,059 3,907,8:0 x,67: ,210 , 6,07dl,365 25,dl83,: 69 Tot, I li, bilities 87,123,065 88,657,194 37,923,986 39,890,204 124,647,051 '128,547,3 98 Net poa ition Net inve, tment in can ital assets 89,462,800 95,512,'157 27,369,6 10 29,824,953 116,832,440 '121,337,'1'10 Rest iicted 2,368,923 4,015,788 726,49 951,696 3,099,362 4,967,484 L nnesteicted 76,086,997 71,206,363 (3,269,967) ('1,667,939) 72,817,030 69,938,424 Total net pa aition $ '167,9'18,720 $ '170,734,308 $ 24,826,112 $ 29,108,710 $ 192,74dl,832 $ '195,843,018 ❑es& L 1163 COL ray's rlet gasill ion decreases ky $3,098,000 durling the fiscal year ended June 30, 2013. CHANGES DUE 110 GOVERNMENTAL ACTIVIVESI • The riell position of gavenrlrrerllAl acltivities decreased b� $3,816,000. -chis is dLEI primarily to the w nice ofil of the c iscontinL ec ail expansiarl Klrajecll. ISE DE S C H UTE S COUNTY, OREGON MANAGEMENII'SI DISCUSSION AINDAN ALYSISI L N E 30, 2013 CHANGES DUE10 ®USIINESISI-HYPE ACITIVIIIES1 • Net pasil ion ail 1 r e k t. siness-t} pe aci i� ill iEls dower' sec k y $283,000: o Opera•ling rEIVElnues in ill -EI Cat.n•ly'S solic waste Gr1lElrprise, aliVat.gh greater than Ire rIllEMOUS yeah, we11El irst,fficierll is cover aperating expenses, resuliirg it an OrlEIralling loss of $896,000 arlc a dearease in r1Eli positior Of $1,562,000. o Tr e CCIIL r lly's Fair & Expo CIEIr111E1r had a net OrlElraiir g loss of $1,293,01CIC1. N on-orlElraiir g reverLes includElc $2,411,04(1 of Klraperty taxes levier is IIE11illEl long team deki. The I -Eli Klasiiion irculEIESEIc $1,213,C100, to $11,778,041 o Tre Cot,rlly's RV Park had a rie1 apera•ling lass of $76,000 bull, dLEI to a transfer 1111om tre Cat. r iy's General Ft. nd, iieplortec en irlcrElase it r1Eli positiar of $6,000. Piogparn revenues: Char91es for serviaes Operating) giants and ca nti lbutions Capit< I giants and as ntributions General revenues: Pnol er y taxes Ott ei U xes Ott en Tot< I nevenues Expenses: Genenal government Public safety County io<(IS Health and w elfane E duration Interest on long-term debt 11olid waste Fair & E )il o center RV part Total expenses Incriease in net position be lone DE SCHUIEi1 COUN TY'S N E7 F a91TION Govennmer IMPctivities 90'13 2012 Business -type Activities 28'13 20'12 Icdal 2013 2012 $ 37,678,393 $ 34,273,758 $ 8,719,573 $ 8,624,397 46,397,966 42,898,'155 31,233,012 33,630,072 49,790 86,306 31,282,802 33,716,378 86,514 232,363 - - 86,514 932,363 61,340,020 60,594,368 2,417,159 2,334,005 E13,757,172 62,858,373 3,656,'126 3,357,365 - - 3,656,126 3,357,365 787,8aE1 908,178 47,569 60,134 835,428 968,3'12 •134,781,931 '132,996,104 '11,234,077 '1'1,104,842 '14E1,016,808 '144,830,946 25,312,6.19 24,88 8,729 - 25,3.12,6'19 24,8 88,722 57,806,'152 56,696,103 57,806,152 56,696,103 16,139,486 '16,436,367 16,139,486 16,436,367 31,682,855 30,416,145 31,682,855 30,4'16,'145 684,632 687,5'1'1 684,632 687,5'1'1 2,485,174 2,7'6, 110 - 2,485,174 2,7'16,'1'10 - - 8,129,538 7,801,912 8,'122,538 7,801,912 3,399,261 3,876,575 3,392,264 3,876,575 - 339,'145 338,003 339,'145 338,003 '134,'1' 0,918 13.1,840,958 '1.1,853,947 '13,016,49( '145,964,865 '143,857,448 transtlens 671,8.13 1,085, z6 (619,870) (911,648) 51,143 173,198 Tnansilers (337,972) (447,77'1) 337,279 447,77'1 - - Special item (3,149,335) - - (3,149,335) - Changes in net pasition (2,8 15,590 637,375 (282,598) (463,877) 113,098,'192) '173,198 Net position, beginning •170,734,3.1 '170,096,933 25,108,718 .15,572,587 '195,843,824 '195,669,920 Net position, ending) $ ' 67,9 18,720 $ 170,734,308 $ 94,826,'112 $ :15, 108,710 y '192,744,832 $ '195,843,0' 8 -11- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JLNB 30, 2CI13 Expenses aind Rrograim Rever ues - Goveirnme ntal Activities) 7a,00o 60,000 50,000 40,000 30,000 210'000 110'0(10 0 a Expenses ■ Rei ens es General Fublic safely County roads Heialih and Educiation Inteirest and government %elfi rel fiscal charges Revlenues bM Source - Governmental Acitivities Rrciperty taxes� 461% Olheir laxelS 3(yi C harges for rviaes %161% Capital grarts and acmtribulicins CI'Ya -1 2I- Ocher 01% y,ants and contributions 2131% DESCHU11ES COUNTY, OREGON MANAG EMENT'S DISC USS IC N AN CI ANALYS IS JUNG :10, 210131 Expenses aind Program Revenuers - Business -type Activities ROW 8,0C 0 I oc C 6.00 0 5,000 4,OOC 3,000 2,000 1,000 0 o Er panseis oRiacloarc neeanuas Solic wa:1e Fair and expo center RV Pank Remenues by Slource - Business -type Actiuillies Cha%es fi servic es 7E% -1c1- Clthe r (IT(i Operaiiinc glrarris grid contributions CIa/ci opedy saxes 221% CIESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION ANC ANALYSIS J U N E 30, 21CI l 3 Fir anaial Ar all sis of the C oL nty's Funds ❑esal-Ltes Cagy riill L Saa k rid 2cic101,r ilirig to er surEl ariC C emonstrailEl compliariae with firiance-related legal req l.i rerr Elr it s . GCI% Elrr mEir ilal funds. lll• a focus of ❑eschLtes Clounty'.i gCR Eirr menial k r c s is ici p I civ iC a it farmat icin an nElar-tenm inflows, outflows ariC balari(HEI of spendable nesoLrC1E1s. Slucll- infarmaticin is LSeft,l in assessiric ❑esal-Ltes Cot, riiy's finaricing IEigc inement.i. In r EldiaL lar, L r assignEIC fc rid balance may serve as a L SEM. 1 meaSLne of a goveirmert's net IIEISCIL rciEls availablEl for srendirc as of the enc of the fiscal year. Aa of Jure 30, 2013, $83,557,OCICI is the reported ciamkiried Elndiric fund balarCiEl for ❑esal-Ltes County's gavei rimertal funds, a net increase of $17 ,638,CI00 Ilrom , L rie 30, 2CH1 . Char c Ela, am ourits aric percentages, it the ilL ric t alances of -Ir a majon governmental ft. rids ar d ail it a Clih Elr gavarrimElriilal furic s were: MAJOR o Glenenal Fund (iriCilL ding sulr-funds): iricitease of $1166,000, 1.11/0 o Sheriff, Countywide Law Enforcement Districi and RLral Law Erilaiciemeri ❑isinicit (laombir ed): it crease cd $57�I,OCICI, 5.0% o RClad: increase of 91,0,128,000, 43.21/0 o ❑EISCII' L ies COI.nll 9-1-1 Courty Slerviicie ❑istria: increase of $1,0,C308,000, 18.71/o o Jail ProjElci (Ca�iial FinojeCli Ft nC': inanease of 911,11112 000, 48.4% o Def• a%ioral HealIT : deanease of $1444,000, 1z .3% 011 H E R o N cinmajon special sever L e: it crease cd $2,103,000, 6.80/a o N cin majon det i ser% ice: dearease of 11282,000, '11.1 °/ o Ncinmajon capital pno,jeci: cecrease oil $1,152,OOCI, 60.3% Slig r ificarii Charges it Major Funcs Glenenal FL nd: AS of L ne 3CI, 2C313, the fL rid balarice of ❑Elaal L 11es Clay ntl's GeriElral FL r C was Ill 5,z 93,C100. Of ih is (uric balar ce, $8,657,000 is assigned fon speaifia LSO and $EI,836,CI00 is unassigned. One measure of the GElrieral Fund's licluic iill is 'Te relatiorisl• ip of the fL nd balance ici the Ill,nd's to'lal WrEIrc its res. The fund kalanae as cd Jur1E1 130,'1013, ilar the Glenenal FLriC is 77.8% of laial Gerieial Fund EDPEIr C its res and C 0.7 0/ of iaial Gleneial F c nd corm binec experiditures and Iliarisfens out. ❑escihLies County's Gleneial Furic kalance increases kl $166,137 of 1.1% Curing the fiscal leai ericed Jur EI 30,2ICI13. RevElnues exaeac ed current experic iii res t l 9110,344,000. 1 h ese net resources alarig with aihet -1 rar afens in wene use' p i im arily is fund Cagy rill services i h i aL gh 11 i ansfem 'la Clih Elr func s in the amot, rii of $10,637,000. SlhElriff, Cot,niywicEii Law Erifonaemerii Disiricii and Runal Law Enforcement ❑isiriat: The Clounil's Sl-eriffs serOciea ane furCEld through ilwa vailer appnavac county service cisllniat pnciperil tax levies. OnEI districil levies a ila� ih iac ghost the ClciI.nil to K ravide fur c ing for Clot. riilwic e services arc the Clthei IENiEls a tax in 'Te unircorporated anea to provide funding far STEiriffs aElr%iCIEls ci1,11sica cull LaLndanies. PIOPElrty tax revenue amOLrilling is $1,04,E184,000 was itarisferred 'Io WEI Slheiff's thrid where all Slheniilf's serviicies expericiiLrea are recorded. No dineat expendillLies othen than the 1lianafen to il•e SI-erifi's fund, are necicirC EIC iri the service districil funds. Comk iried fL r C balar cies among these 1 ree major fL r ds increased by 91,r 79,000. -14- DESC HU TES CCU NTY, OR E GCIN MANAGEMENT'S DISCIUISSION AND ANALYSISI JLNE 30,0013 F clad: The fund L glance in W EI F oad furic increased 1:y 912,118,000 on 4:1.2% over Ire prion year. lire Roac 11L ric neaeivEls Ire majciri1ly of its IIEI%Elnue fiicim lVe stallEi of Oregon gas la>, %EIVicle regisinatioris and fiicim lre federal secs re rural scil ciols rincigram. MLCIV less was srlEiril on noac projects c L e to 'Te arilioipallE d c isacirillinuance of federal funds. CESCIVOeS Clourit} 9-1-1 CaLri1ly Service Dislnici: The fLrid balariaEI a1 Desch lteS COLrilly 9-'1-'1 iricmeasEid 18.1%, or $3,OCIEI,C100 10 a to-1a]of 9112,148,000. FY 2CI13 was the fine) } ear of a five-year sEuiial IEivy and riesaL raEis 11Elceived ci�en WEl pas'l several years wEIre VEIld in reserve pending llre outcome of the May 0013 eleciiciri. A renewal cif the IE%y was pessec Ly voters aric will rpici� is a ac c ilional rpiepert la> resources for this k ricltieri for tV e r1EIA 11i%E years L E girining in FY 2C114. Jail FrO.jElclt Ila Clarlilal Fnojecll FL nd): Beginning iri FY 2048, the Coy rily irilEumally finariaEic l I Ei initial oasts of ihEI ED Klansion cif the C CIL rill 's ac ult jail. U ri1lil sual- 11imE11 IT ail either exlEirrial liriancing is prcivided or L riresiriated Couriiy rEIBQL rOEIs are mace aveilaLlEi e rid iVEI irlIlEirrial Iearis are repaic , the liability of $4,CI96,000 in this fL nd reqs ires Iris carlilal projElot fund to be repcirted as a rrajorfLnd. 1I`EI in'lerrial dEib11 is CLe primariil} to a Lcirrowind lhiam the Solic Waste F EISE Rie FL rid. T V EI Clay rilly has develciped a repayment plan is pay of ll i l' is c Eibll over Ore next 11 r ree y Eiars. In additieri, ILII faith and credit bonds were issued in ALgust 2CI13 10 fLrid II'E coristruclicn cif the imKpiOR E merits expeclElc to be completed by fall 0120'14. Ber a% iciral Health: The decrease in fL rid L alariOEI was dL a largely lc lower 11V an anlicipated shale revenL es to SL pport L ehavione I VEialth serviices. Funding for a Janie) of heallll- services is expeated to be %alatilEi oven 11^8 next several yeans due lre inllnOCLaliori o1 national health care and struggles al iVEI federal level with budgEil deficits. The fLnd balarices all the COLrily's ri0rimajon special revenue furics iricmEiased Ly a net of $2,103,000. ClEirtairi sIZlElOial revenue fL nds have reported significarrl incnEiases iri luric L alariOEl: CDD - $1,386,000, ABHA - $68CI,OCIO, ClountywidEl T nansportaiicri EEC - 91137,000, OHF CEO - $201,OCICI and SL ririver Slerviiae Cistricl - 91595,000. In each case, revenuEls iri exaElss o1 e�rlffiditures receNElc in fiscal yeah 2013 will be used fcir expencilLres in flllre years. The increase in furic balance iri the CDC luric refleats the L EIClinriirig of wr e i seems to Le a significarit recovery in I r EI 118al eslatEl c EIS Eiloplmeril m arkel in Central Oregon. 11iEI significant decnease in the FIERS1 reserve ftrid balance of $1,589,0C10 resulted from lVEi draw c own till reserves to c111fsel I-ighen ern ployen retirement aoriiriL L ii0ris for 3013. FIIiOKIniE tally k rids. The information pneserilec in the proplkilaq fL rids statement is similar to 11 -al in -Ihe goverrimerill-wic a finaricial s'IalElrr erils, L L 11 provic es g11EIalEm detail. At Lrie 30, 2013, lre reel KlOsilion of the Solic Wasle Cepartrreril was $'12,39EI,OCIO; $1,1,895,000 is inves-led iri capital assets, riell of relalElc deLl, a deeneasEl of 9114,000 CLring fiscal yeah 2013. The OKIEIrallion of the Stolid Waste CEIpartmerit plio�ices the resOUnces to LEI used iri 110une years fon the closure aric posllcdosure casts associated wilt lire landfills. TI -EI unrestriclElc net Klasitiari of the Fain 81 8xpo CIEIriIIEui decreasEc by 9180,000. The CleLrily operiEld its F\� Pank in JAI} X107. Pfler ari initial riear-capacity usagEI curing simmer 2001, the Effecls of the recession have n8clatively impacted lire operations; r owever, it is expected tr at will corilirit ed focus on marWiricl efforts, lre RV Flan{' will be a pncfitaLle Elnlerprise. The unrestricted net Klosilion at Lne :10, 2013, was 91r, 0,CI00. -'15- DESCHUTES C OUNIYI, C REGON MANAC EMENT'S DISCUSSION AND ANALYSI1c JUNE 30, 2CI13 Gelnellall FL nd 13L dgetary Higr lights 7 f- E re were several budgE 11 adjt. sllai erlts between 1 f- E Ge neral Furlc's oniginal budge 1 arid the final bL C get. Asst, mpltions L sed fon E stimatirlc nevenL E s ane c enE pally corlseNiative and General Furlc actual rE venues were 111,1C19,0C10 more than estimated. Most of the increase in nevent.es was due io property 11axE9 wish addiiicirlal increases coming in the form cif cf• arges dant services and SWIE ar d ileC E ral payments. The variance between appropniailions aric e)rlEnditunes was $939,(1(10, approximately 7% cif final appropnialicirls. SEveral unrelalec factars ciarlilnibuted 11a chis vaniariCE inCILcirlg unfilled Klosiiicins in several dEpartmlerlis and loweii than t L dgeted mlaterials and sE nviaes E) KIE rlditunes it WE Cletik's C1110ice aric in the rlon-declartmental declartmenll. Carlital Asset aind Debt Administration Capital Assess. ❑escf• L lies CICIL nty's iri�E stment in capital assets for ills clovenrlmleriial aric bLsirie,:Is-1ypE acllivilliES as Ciil JLrle 30, 20'1'1, was $182,151,OCICI, rtEll of accumulaiec cepreciaiiarl. The Lciok value all the declneaiable asseils is 61% of historical cos.l. -rhis iri�astment in capital assets includes lark , bt. ildirlc s, egL,ipmElrli arc infrastruciLre such as roads and kliidges. Alcci-lional informaiicin on ❑egall'Oes CoLrliy's capital aSSElis is includac iri N oVEI III.D cirl rlac es «•.45 oil'Ir is iieport. Lorlg-terrnl C ebt. As of , L ne 3CI, 3CI13, Desc[ U'lEIs Clount�'s ouisiaric ing L cindec c ebt was $76,955,0(10. Of Iris, $16,536,(100 is backed b� llf a full ilaiir and anecill of il'EI CoLrliy aric $419,C100 is special assElssmerill debt for wf ich WE CaL riiy is liak le in ilh EI marls of dEilaL lil by the pllOrlffty owners subjec is 'Te assessment. Gen aial Ot ligation Eon(Is Oi agon Local Gov't Fens ion Bonds Full Faitt 81 Credit Ot Iiglations Special assessment dei t with goveinrnental commitment Tota I 069CIFLTB'S COUNTY'S OUISIAINDING 0661 General Obliclalion and Olhen Bonded Ilebt Govennmienlal Alclivities 7013 2011 $ 2,670,000 $ 5,760,000 11,026,387 11,223,283 38,742,942 40,989,978 419,000 601,700 Bus iness-type Activities 20'13 2012 $ 9,590,000 $ 12,005,000 '14,507,057 15,; 25,422 $ 52,858,329 $ 58,574,56'1 $ :4,097,057 $ 27,230,x,2 Tcrial 2013 10'12 $ 12,; 60,000 $ 17,769,000 11,0 26,387 1'1,22 ,283 53,:49,999 56,219,000 �'I9,000 6011,700 $ 76,955,386 $ 89,80 ,983 DeschLllEls Caurliy's boric EId dekt C ecreased by 918,E 50,CI00 Curing the fiscal yeaii dl -El to sah EldulEc dEIbll repaymen'ls aric a boric nefunc ing. MCiody's InvesiCnis SeNiiaes has assigned a crEdit raling ail Aa":l Ila Deschutes CICILnlly's Full Fail1r & Cliec ill oblic ations and a Cmec ill raling of Ala] to ills gerlE ral abligaiicin bonds. Slate slalLtes limit the am1OLr11 ail gElneral abligaiian delct a gci�arrirnlElnllal entity may iSSLe to 2% of its real rrlarW sake. Wi11r real rnlarke'l valLEI of $32.,1 billion, the CiLrrEln'l deki lirnlilaiion fon CEl9cl'uIEI9 Clourlty is $442,00a,OOCI. Th E COL Mt 's current garleral Ciblic aiion d0bll of $'13,2E O,CI00 IiE presen'ls .CIE % of chis limitation. Additional infaiimlation on C EISCII' L 1EIs COL rliy's lorlc -tetim C ebl is incdL ded in Note I I I.F on clac Els 4E -49 clil 11 f• is report. -'IE- C ESCHUTES COUNTY, OREC ON MANAGIE MENT'SI DISCUSSION AND ANALYSIS JUNE 30, 2(113 Key Ecor omit Factors anc Huc gat Information fort[ a Future -111`8 economic slawcovwn of lVEI real Elslate marke'I rad a riegative impac1l on ❑EISCIVLies CCI I' begirining in fiscal year 2CI08 thnoLg[ fiscal year 20'12. The County's Camimurliiy ❑EREllopmerli Fund has LEIEIn mos'I affecited, and Eben will- a EICI% neduclliari in 11[e warklonce, from 72.80 FTE 11a 28.6(1 FTE, this acltivilI rElaElived a llransilen all 911,330,CICIO from if EI CoLrlly's Clenenal FLric, FY 20'13, hovweven, saw if EI largest increase iri c evelCirIMElril nevenc e far the clasl five years. This fund's eric ing fL rid balarcIEI was over $'1,5CICI,CICICI applElaring to signal a signiiliaaril irlcrElase iri L L ilding and develCirIMElril ac'livilly iri the COLI -0y. • IVEI County clrmic ed the eesaL roes, ori LEI[alf of a riot-for-profi'I EInllilly, la acc uine heal propert} fon use as a ['amelElss shell en some yElars aga. Alt 1['is'IimEI, 4e Claunt} is collecting rE1n' ord[ a laaili'ly whin[ is sL fficliffil to ccKE1r the irlleeElst associated with -11-e $2.1 millian advance. ❑isCL scion is on-gaing for lhEI eventL al reEiolLtiori to II'EI CaL n'ly's nolE1 iri this facility. Due '10 Elxpansiorl al its facility, the H umar1EI S cicielly of Redmoric ijl- �S Ff , a nai-for-profit erit ity, Vas ric11 been atle'a ccKE1r ils opera'ling e�clElnsEls since FY 2CICI9. The Cacrilly madE1 an intenes'I bearing loan 11a HSR and accaL nls Ilan t['a acllivilly iri a SL L AL ric of REI GElrieral Furic . At JunEI 30, 20'13, the loan balariaEl was $611,OCIO, whin[ will be repaid from the proceecs of a trusll la w[ ich H S F is a berieficliary. lll-EI CCI I' is sell-irlsLred for gerienal liatility, walikElrs' aamclElnsallion, unemiplaymerit aric SEI[icle claims. Internal ir13L range nates wEIIIEI increased Ly 301/o fou FY 2012, bLt evert with this iricrElaEle, WEI Risk Management Furlc is nerlariing a r1Elgative rle'l r1cisilion (i.EI. liabililiEls WcieEld asSEIIS) in 1[EI arriCI n'I of 119183,(100. Rates were held conslaril for FY 1013 and ever) thocclh rie'I pasillion is still negative, latal net po.iilion improved by $418,0(1(1. This fund will clariliriL a la LEI monitanac cI%EIr the next SENenal yElars 11a enSL IIEI t[al a E1uf1icliEln'I L alancle is maintainElc to prolElclt agairlat expec'IEIc claims. Fallowing years of bLildincl the neservies in IIVEI County's HealiIV BElnefitEi llnLst FLrid, claims and admiriistrative cclsls have exceedEld WEI irISL rance premiums Ilan the past ihneEl yeans. The net positiori has dElalined fllam $16,500,0(1(1 as c11 L rte 3Q, 2009, to $10,364,( 00 as of JuriE1 30, 2CP 3. The rIE111 positiori waL Id cloven appnoxirriately sENEin man'Ihs of claims coslls. Additicinally, the clncljecllion for FRY 20'14 is 1Iha1I the net position will holt steady or slig['tly increase dLEI to ari '111/o ir1celEla3E1 iri ralEls charged to departmen'1a. TI -is fund will can1nue to be mariitored 1Ia en sure R al it maintains a sL flicliElrill balariaEI to prolElct against expeclted claims. Ari increase 11a employee coritriWiciri I -E089, efilecltive my 1, 2013, will increase the COL rilly's experiditLna far its defiriElc LElriefill relirElmE1n11 plaris by ars Elsiimatec '11.0%, approximallE11y $983,C100. 11[ EI lower 1 [ ars Elxpec' ed ra'IEIS wE1rEI WEI IIEISL H of WEI passage of S1382.21 curing the 20'13 Oregan LegislallNEI SEISSicirl. The IIEISaLrceEi in 1e CoLrily's PERS 1`103 lrve FLric will not be used in 2014 bu'1 Will LEI saved farfullLre Elxpecllec significarit increases in rates in 20'15 aric 21017. llhe COL n'ly's AssEISSEIc Va1L a1ori of TaxaLlEI PnorlElrly increased fiiam Fiscal Year 2CI13 to Fiscal Yeau 2CI14 by 4.0%, la aplrlrcl)imaiely $'18.EI Lilliciri. Requests for Information 11his 11rIaricial report is dElsignac to peovide a clElneral ovenview to tiosE1 parties in'IElreslElc ICI ❑EIS&U'EIs CoLrlty's finances. Cluesllions conclenning any of tI'EI irlfaumatiori cleci%ided iri tl-is neclort on regLElsts far adcillional iriformallion a[auld bE1 acc ressed to DeschLtes Count} Rinaricla ❑ElpartmElrill, 1300 NW Wall Sltreet, S uite 200, Bend, OR 9770'1. -17- This pa ge intenllionally left blank. BASIC RINANCIAU STATEMENTS DESCHUTEE.I COUIN TY, OREGON STATEMENT C F NET POS ITION JUNG 30, 201 "I ASSETS Cunrent assets: Clash and cash equivalent; Investments, at fain value; plus accnuerd interlerst Taxes receivable) Accaun is receivable N ate; and cantracts neceivablel, nelt a' allowance Al, sessmernts receivable Intennal balances (due (to) / iilom atheil funds) Inventary F repaid expenses: Tatal curnernt asserts 0elemled ct aoges Capital assets: Capital asserts not being depnerciated: Land CanStIlLictlan in pnagness Capital assets net of accurniulated depneciatian: Infnastnuctme Land impilavements Building and inlpnovemernts E quipmen t and vehicles Intangibles a; sets Total capital assets Total narlcurnlent a; sect: Total asserts L IAE IL ITISS Clulmernt liabilities: Accaunts payable and at[ eil curnemt liabilities Acciluerd interest L nowned nevenues Curnent parltion of noncunuent liabilities Natal ciirlrent liabilities N oncunrent liabilities: Campen sated leave N est OPE B abligation Bonds and nate; payable (next a1 unamlciriized pnermliums and discaunts) Accrued claims payable Accrued landflill clasurler and pastclosune casts Less cumlent pautian all nancuurent liabilities lic tal nancrrrlrent liabilitiers )soul I liabilities N911FCIE I11ION N est inverstment in capital assets Rerstnicted Ion: Clapital projects Debt service L nrestnicterd llollal nerl positian 71he nodes do the financial staden E nils are an integral part oil dhis staterrent. ..3C- Gavarnirielntal BusineISS -Typla Arlivilinsi Arlivilliac Trdal 31 91,495,9'14 $I 3,922,728 $ 95,z'18,EIE12 'IEI,375,188 E184,527 18,059,715 3,237,202 '111,071 3,348,873 3,171,982 405,18.1 3,57EI,7-,3 -,,5'13,858 - 4,5.13,858 EI0-1,(101 601,00'1 (3,809,2 05) 3,8EI5,z 05 1,272,249 1,272,2-, 9 90,(142 '1E17,86'1 207,503 'I15,85'1,EI'11 ,1-,7,393 124,999,0104 9,424,-,32 817,25EI 'I a,241,E188 13,297,(172 1,924,(137 '15,121,'109 3,124,-,7z 887,860 4,0'12,334 4E1,z7'l,-, '10 - 1 E1,-,71,410 2,463,-,07 21,888,969 24,150,376 53,184,982 25,2EI0,939 78,145,923 9,509,757 2,572,889 '12,078,EI1 EI 1,5'18,E138 92,755 1,571,2193 •129,769,742 52,385,-,49 182,'15'1,19.1 'I39,19C1,175 53,2(12,705 192,392,880 255,0-,'1,785 E12,390,098 317,391,883 5, 11E1,306 330,369 5,44 E1,675 173,037 7'1,-,31 24-,,468 '1,965,373 209,188 2,238,561 I1 ,907,829 3,238,832 '18,'14-, ,6161 22,1661,549 3,907,82(1 2EI,a7-,,365 8,254,1 9E I M8,581 8,562,777 13,299,1 59 477,787 '13,773,2-, EI 53,58:1,8EI'l 25,015,809 78,599,6170 4,7301,8211 - 2,7'1:10,8321 11,050,821 '11,050,821 (14,907,829) (3,236,832) ('18,1- 661) E14,956,520 33,01E1,1EIEI 98,572,61861 87,1221,005 37,523,9861 '122 ,Eiz 7,051 89,-,612,800 27,,169,64(1 '1'16,8M,-,40 799,229 - 759,229 1,609,691 72EI,-,39 2,3:16,133 78,08EI,9f 7 (3,269,9617) 72,817,(130 $ 1E17,9'18,720 $ 24,82EI,'1'12 $ '192,7-,4,832 DESCHUTES COUNTY, OREGCN STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JL NE 30, 2CI-13 TV a notes to the financial statements are E t it tegnal part of this sh tement. -2'1- Neil (Fl) I f r se) Revenue and F nogn a Revc nuf s Clhangc sin Net Posh Ion Fc c s, Fines and aper, th i Ch Hital Guants Clhar( f fan Chants and , nfl Clovernmenilal Business -type Pc livilies Experses Sc rvif c s Clor till lors aonilrit ullons Pc livilles Fk livigies Tol, I Clovf nnmental General government $ 25,312,611 $ 11,827,132 $ 4,075,787 $ 9 (8,,11(1,224) 1 $ (9,410,22,1) Pftlif safet�l 57,806,1:2 8,876,638 4,227,:99 118,514 (,1,1,888,403) (44,655,407) ( a, ntyl roads 16,139,488 14,730,662 - - (1,4(18,824) (1,408,824) Haallhand mielf,re 31,682,859 2,243,967 22,245,887 40,000 (1,193,309) (7,153,301) Ed, cation 684,677 684,981 - (65) (65) Interest and fiscalct,rgles 2,485,11,1 (7,485,174) (2,485,11,1) Total governmentalactivilies 134,110,118 37,678,393 31,233,817 86,514 (8:,'12,999) (65,1'2,991) Bus in e9e•tl pl: Solid "rile 8,122,978 6,793,361 1,888 - - (1,327,489) (1,321,489) Fair and ExlaCenter 3,392,284 1,76 101 48,11a (1,583,046) (1,583,046) RV Park 339,119 165,098 (174,049) (174,049) Total tusiness-tylle,ctiuities 11,853,9,11 8,719,573 49,180 (7,084,584) (3,084,58,1) Total $ 145,964,889 $ 46,397,968 $ 31,282,807 $ 86,514 (88,' 12,999) (7,084,584) (68, 197,583) General revenues: Taxes: Prol arliltaxes,levied or general l,rla9es 77,971,127 33,971,121 Prol a rtil taxes , levied for sheriff servif e: 74,285,093 - 24,285,093 Prol erlil laxer, levied for bonded flet l 7,a 83,800 7,417,152 5,500,952 Transient raan tax 7,696,126 - 3,656,128 1nveslanlearnin8ls 787,866 47,562 835,128 TrEnsfers (337,272) 337,272 Total glenerEI revenf a, and trap: fere 89,446,740 7,801,986 68,248,726 ( I ange in net paeitian before sl aaial item ; 12,741 (7t 2,598) 51,143 Special item: Loss on fliscontinued projeal (7,'149,335) (3,149,335) Change in net position (7,819,594) (282,598) (3,098,192) Net pof ition - i eg inning) 11a,174,314 79,108,710 195,843,021 Netpo!ition- Briding 1 '181,118,720 1 74,826,1'12 $ 192,744,832 TV a notes to the financial statements are E t it tegnal part of this sh tement. -2'1- DESCF L TE S CC UNTY, OREGON ASSISTS Clash and cash equivalents Inve: tments, at lair value; plus aaarued interest llamv receivable Ac aounts receival la � otes and contract: neceivable A; ; es; menta receivE ble Inventory Due from other Hund: Notal a; ; ets LIAEIILITIB9 AND FUND BALANC139 Liabilities: Accounts payable Due to other Ilunds Depo: its Delerred revenue U nearned revenue Notal fiat ilities Fund balan<a:: h onspendat le Restricted Committed A; ; ig ned Unassigned Notal llund balances Notal liabilities and flund balance; CC VEIRNMEINIAL RUQ DS BALANCE SHEET JUNE 20, ACI'I2 - 1,2 2,2� 9 880,12 4,365,389 7,7-12,387 8,657,374 0,836,'l 12 - 15,493,486 - 88x,'l27 4,365,389 9,044,636 $ 25,980,137 $ 300,886 $ 8,542,85 4,680,2117 $ '10,28'1,733 Me notes to the financial sh tements are , n integral par of this statement. Continued -213- Counlywide Law Funal Law Brrlcmcemenil E n1lone err en4 Genenal Fund She Off Disilnict DisIOct Raad $ '15,548,996 $ 250,963 $ 5,773,981 $ 3,527,465 $ i ,364,'139 2,715,451 43j34 11,008,453 616,'130 1,286,068 11,033,904 7411,730 366,•146 349,428 6,489 '17'1,644 17x,476 359,27 3,615,959 - - - - 1,279,2,4 9 2,717,799 - 847,049 - $ 25,980,'137 $ 300,886 $ 8,542,857 $ 4,68x,217 $ '10,28'1,73 $ 930,337 $ 300,E 86 $ - $ $ '1,23-1,09-1 3,314,386 - 8,'134 4,477,279 63-1,,157 3'14,828 '1,756,5'15 - 29,573 10,486,651 300,E 86 6(2,730 314,828 1,237,097 - 1,2 2,2� 9 880,12 4,365,389 7,7-12,387 8,657,374 0,836,'l 12 - 15,493,486 - 88x,'l27 4,365,389 9,044,636 $ 25,980,137 $ 300,886 $ 8,542,85 4,680,2117 $ '10,28'1,733 Me notes to the financial sh tements are , n integral par of this statement. Continued -213- DESCHL TBS CC UNTY, OREGON ASSEIIS Gas I and cash ec uivalents Investments, at tlaii w lue; plus acaLied inteiest Taxes receivable Accounts ieceivable N ota s and contracts i ea eivable Assessments receivable Inventory Due Ili orn other 'lunds I atal assets LIABILIIIIES AN ❑ FU P 11 E ALFIN CIES Liabilities: Accounts payable Due to off ei tlunds Def osits Iefenia(I ieven ue Lnaaiinacl uevenue I otal liabilities Fund bale nces: N on spendable F es tnicted Clammitted Assigned L na s s ig ned I otal Hund balances I otal liabilities and Hund balances CICIVERNME NTAL HUN DS BALA NC E SHEET JUNE 30, 2 C •13 ❑es Claunily Jail Hnajeal athen lallaI 1 'I 'I Ca(Cap Hraj E ehavicirial Governmental 6lavennmenlal soRi ❑isI Fund) Health Funds FL nds 10,622,851 9 1,8e16,39' 3 2,584,026 $ 28,958,408 $ 76,076,128 •1,855,46'1 322,50:1 49.1,308 4,,'82,6,18 12,681,857 301,128 394,994 3,237,202 286,129 219,099 1,454,106 3,016,644 - 897,899 4,513,858 601,001 601,001 - 1,272,249 - - 3,564,848 '13,065,57'1 2,168,893 9 3,294,4:3 $ 36,689,056 $ 104,963,787 9 51,34, 9 110,003 584,0'10 $ 1,322,366 $ 4,462,446 - 4,016,419 - '19,452 3,430,253 - - •15,944 23,678 260,511 1,432,21 1 3,521,994 - '186,010 1,968,158 311,863 4,236,423 584,010 3,376,043 21,406,529 - -• - - 1,272,249 '12,747,709 2,610,423 17,931,629 53,967,664 - 10,152,0'1'1 10,952,011 4,129,313 1,586,747 (2,097,529) - - 4,778,587 12,747,701 (2,097,529) 2,630,423 33,4.13,0'13 83,557,258 $ '13,065,571 2,168,893 9 3,254,433 $ 36,689,056 $'104,963,187 Me notes to the Ponaricial statements are an integral Fart all this statement. -23- This page irteniicinally left blank. DESCHUTES COUNTY, OREGON RECCINCILIATIO� CIF THE GCNERNMENTAL FUNDS BALANCE SHEET TCI THE STATEMENT OR NET PCISITICIN JUN9 30, 2013 Total lund balances ilon gavennmental lunds Amounts neparted flor governmental activities in tl a statement ofl net position ane dilllenent because: ClapitaI assets used in governmental activities ane not Ilinancial nesources and, (52,880,830) there lone, aue not reponted in the Ilunds. Those assets consist all: (12,'1 z 5,689) L and '13,497,072 Construction in progress 3,122 ,474 Inlluastructure, net of $5,0'12,093 accumulated depreciation 46,471,410 L and impiiovements, net ofl $1,969,348 accumulated depreciation 2,426,719 Buildings and improverrients, net ofl $21,370,251 accumulated depneciation 53,'182 ,984 Equipment and vel icles, net of $20,959,442 accumulated depreciation 9,251,992 Intangible, net of $2,028,946 oll accumulated amortization 1,518,638 Total capital assets ❑ellenued cl auges aue not ilinancial nesources and, theneflore, ane not neported in 0 a funds: ❑eflerned Pension Expense Rrepaid expenses and deflerred debt issuance costs Internal service lunds are used by the County to change the cost crl insunance, t uilding services, administrative services, finance, legal, pensonnel and infoumation technology to individual flun ds. 1 I e assets and liabilities o l the intennal senvice Ilun ds ane included in govennmental activities in the staterrient oil net assets. Internal service fund net position are: 3orrie of the Clounty's receivables will be collected allten yeau-end, but ane not available soon enough to pay lion tl a curnent period's expenditunes and, tl euellone, ane neported as delenred nevenues in the funds. N oncurrent liabilities applicable to tl a County's governmental activities aue not due and payable in the cumient peniod and, accordingly, are not neported as flund liabilities. Interest on bonds and notes payable is not accrued in governmental lunds, but uather is recognized as an expenditure when due. All liabilities, crirrent and noncrirrent, ane reported in tl a statement al net position. Balances at, une 30, 2013, ane: Accnued inteuest on bonds and n cites payable Bonds and notes payable (52,880,830) Net ORE B obligation (12,'1 z 5,689) Compensated leave (7,32 5,652) Lnamortiaed puemium and discount on bonds (703,031) Noncunuent liabilities N et position ofl govennmental activities 71ie notes to the finat cis 1 statements are an it tegral part otl this sty tement. -25- $ f 3,557,258 129,2 75,289 7,295,'19'1 2,136, 032 1'1,'181,'195 7,521,994 (173,037) (73,075,202) $ 167,9'18,720 DESCHUTES CCUNTY, OREGON C M ERNMENTAIL FUNDS SIATEMENT C F REV ENUES, EXPENE MURES AND CHAING ES IN FUND BAILAINCIBS FOR -rHE YEAR ENDED JUNE 3C1, W'13 REWBNUBS llaxes - pnopenly llaxes - other Licenses and penrmits Fines, forfeitures and penalties Special assessments Investrmeni earnings Rents Inteigmennrniental Changes Ion services Contiibritions and donations Loan repayments Oihei -1oialnevenues BXRENDITURES Clui rent: Ganeral government F ublic sa ety County roads Health and welfane E ducation E ebt serrvice: F rincipal payments Intertest 7nustee fees Debt issuance casts Clapital outlay Total expenditui es Excess (deficiency) oil evenues over expendiiunes 01F OF FIS M CING SOURCES (USE13) Tiansleis in Tianslei s ouI Reflunding bonds issued Pi emium on i eilunding bands issued Fayment to reflunded bond escrow agant Total otl eii financing saw ces and uses Net change in fund balances Fund balances - beginning Fund balances- ending Cour tymice '13,442,291 5,96z,99'1 250,880 30,588,095 '18,788,928 12,.126 ,355 12,216,E 36 55,155 - 200,6:17 327,188 - •101,953 '19,913,954 30,9'15,283 '18,788,928 12,2126,355 12,318,589 '10,34,253 688,558 (109,868) 2,45'1,158 458,933 - - 276,272 (•10,637,02 9) - ('10,'118,1'16) - 216,272 'IE6,137 - 688,598 ('10%8E8) 2,728,030 •15,327,329 1,•191,569 4,275,257 6,316,E 06 1 15,493,486 $ - 3 1,880,127 $ 4,365,389 $ 9,0z4,E36 7F7e notes to the financie 1 statements are an inde51a I par od this sh tement. Clontirl l EIC -aE- Law Rural Lam Enforcement Enfancervenl Geneiral Fund Sheriff Dhilrict Disrtrict Faad $ 72,560,097 1 $ 16,596,934 $ 8,086,998 1 28,920 2,772 358,694 - 3.12,735 136,0'19 - 289,'172 42,97'1 24,9'10 32,6'10 525,818 - - 4,'101,625 30,915,283 2,253,891 3,907,790 '12,522,238 2,041,•116 - 231,918 '19,9'19 2,210,579 9,713 3z,717 '18,150 3'11,074 - - - '19,978 2,2120 72,701 1,948 30,258,207 30,915,2821 '19,477,486 '12,2'16,487 12,770,347 '13,442,291 5,96z,99'1 250,880 30,588,095 '18,788,928 12,.126 ,355 12,216,E 36 55,155 - 200,6:17 327,188 - •101,953 '19,913,954 30,9'15,283 '18,788,928 12,2126,355 12,318,589 '10,34,253 688,558 (109,868) 2,45'1,158 458,933 - - 276,272 (•10,637,02 9) - ('10,'118,1'16) - 216,272 'IE6,137 - 688,598 ('10%8E8) 2,728,030 •15,327,329 1,•191,569 4,275,257 6,316,E 06 1 15,493,486 $ - 3 1,880,127 $ 4,365,389 $ 9,0z4,E36 7F7e notes to the financie 1 statements are an inde51a I par od this sh tement. Clontirl l EIC -aE- DESC HATES CC LINTY, OREGON GOVERNMENTALFUNDS STATEMENT CF REVENUES, EXPENDITURES AND CHANGES IN I FUND BA LA NC 0S FOR THE YEAR ENDED JUNE 3C, 21C-13 EXPENDITURE; Clwment: Geri eral government C eschulles Jail Rnaject Others Tats I Rublic ; a lety Claun4 9-1-1 (Capital Behaviuual Clavernmental GaveunmentlI COL my noads Cla Seni Dist Ruojeall Fund) F ealih Funds Funds FEVENLES 1EI,818EI,856 18, 1'1.1,125 35,24 8,86 -1 Taxes - property $ EI,E130,459 $ $ $ 8 ,507,5'16 $ E12,3E 2,004 Taxes - otl eii 3,65a. 126 3,656,12a I icenses and pemrriit: 12E,73'1 7"19,E 01 900,224 Fines, loreitures and penalties - 545,E195 1,355,143 Special asses sments - - '176,51 E ' 76,5'8 Investmenteaiinings 59,904 4,04E] '18,053 2,1,9'17 694,183 Rents - 713,389 16,625 1,2,17,,143 1,709,68 EI Intengovernmental 944,034 713,3851 8,449,916 20,8110,905 813,91'1,882 Clharges Ilan seRicus 3EIE1,843 5,479,730 8,752,4381 I9,• C18,543 Clontnibi tions and donations 2,0281,'102 (708,743) 10 36,(18EI 98,E176 Loan repayments - 83,3E]1 394,435 Othen - - - 292,447 339,394 Totalneven(es 8,001,940 4,646 14,093,005 45,050,053 '174,7816,81'14 EXPENDITURE; Clwment: Geri eral government - 51,5514,0251 23,036,3201 Rublic ; a lety 5,51'1'1 ,623 I (1,138,E156 83,718,648 COL my noads - 1,237,3E17 I3,454,CI03 h Eialth and welilane 1EI,818EI,856 18, 1'1.1,125 35,24 8,86 -1 Bduaation 684,632 6814,632 C ebt service: Rninaipal payments 5,72a,(13EI 5,72-10,038 Interest - 2,33.1,473 2,3816,EI38 1 nustee fees - 2,E1'l0 2,E1'I a Debt issuance casts - - 23,z 2<1 23,4351 Clapital OL tlay 81,515 713,389 26,965 '1,0'13,E192 2,405,339 Total expenditures 5,993,1381 713,3851 1a,51'13,80' 48,8157,(149 EIE1,740,508 9xcess (defliciency) oil revEinues oven expenditunes 2,0281,'102 (708,743) (2,8120,756) (3,8106,99EI) 81,046,308 OTF 9R FINANCING ; OURCBS (U, 9: ) Tnanslens in - 2,840,M1 l 2,580,515' 7,234,2881 3,• 511,583 Trans lens out 11204,000) i12,784,z 06) ( I3,625,z 55) Reflunding bonds issued 3,C100,(100 3,000,000 Piiemium on reih riding bonds issued z 9,'1051 491,1051 Payment to reflunded bond escrow agEint - (3,023,5451) (3,02-13,5451) Total othen ilinancing souiices and uses - 2,640,09 2,376,951 ,4 75,642 (4018,312) Net change in fund balanaes 2,0081,102 1,5139, 96 11443,805) EIE18,64EI 7,637,519 EI Run balances - beginning 'I 0,7351,607 (3,5189,72•) 3,1'14,228 32,72 4,3EI7 75,9 19,062 Rund balances - ending $ '2,747,709 $ 112,057,525) $ 2,67(1,423 $ 33,2'13,0 13 $ 813,557,,1581 -27- DESCF L TES CC UNTY, C RIE GON RECONCILIATION OF THE STATEMENT OF REVENUES, EXF ENDITURES AND C HAINGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STAITEME NT OF ACTIVITIES FOR THEI 1 EIAR EINDEID JUIN E CCI, 211313 I\ a1 ahenclei in flunc balz noes -1cial cic\ arnm€inlaI funcs $ 7,617,995 Rinarcial riasounccis prcvideic 11hal area rat reiveinucis RepE yrr ants fnum bunram ers (570,993) Rlloa€IEcs Inam debt/ issuanae (3,049,'1(19) (2,620,002) Rinar tial riasou nccis used tH a'l aia n c 1 w pan se Payn-ani is tnusle€i an refuncec ceikt 3,0213,5,e9 RepEyments on fang-i€uin cabi 9,770,036 Aacluisitian of aapilal assais 2,724,912 E tint issuanae oasis 213,2 219 1-1,5,e'1,929 Ctheradmuullmerl21: ren -cash eypar See ainc (hangau in aiccrualsi and dellernals D€ipreciaiiun and amartizaticin expense (8,3C'I,11 0) Loss cin cisecinlinLec prajecrl (3,'149,:15) Arriartizaticn of c alarmed pension ccisll (486,; 46) An crtizE lien cifl c atarn€ic detl HE fun( ing cast ('199,44 8) An artizatian afl bane issuanaei uosl (8'1,908) AmcirtizE lien cifl bcnc premium d (discount), nel 64,2 <9 E ciok value oil capilal assets sold, netinac cin lnansfarneic (00,; 72) Inalleas€ in int€nesi ne(laivable 19,94'1 D€ianease in P110plaic e)penses (22,.194) D€Ia118clsE1 in ini€uiesl payable 22,079 Intenllunc int€r€st pniun yawns '129,6(19 Reiaava A afl Iaans pnev iou sly m niiIan cAl e 2,607 Deareas€ in c€farneic plraparlyte>es (.I,0Z'I,990) Inciiec se in aampensalec I€ a\ a ant ratin€ia h€ialih insunE nue (3,009,009) ('I EI,' I C14 , 0'1.1) Ink anal serviae fu nc s (21,271,42 2) Tcrlal Ac justments - year € n(€ d June 3% ITIC ('I C1,493,989) Change in nal pasiiian o1I guvannmented a(IIIN ias - year eind€id June 3% 21(1'13 $ (2,819,994) 1 he notes to the financial statements are an integral Fart oil this,, tatement. -218- ®ESC HU ES C OUNTY, ORE GC N CSSSTS Cltmuent assets: Cash and cash equivalents Investments, plus ac c nued interest Ak c ounts receivable 1 ares nec eiw ble C ue from other llunds Rnepaid expenses 1 otal cunnent assets N oncurnent assets: Clapital z! sets: Capital assets not being deprieciated: land Constnuction in progress Capital assets net of accumulated depreciation: I and inr pno\iements Euildings and impuc vements 9quipment and vehicles Intangit la ToU I capital assets Othen- Cefenued finaricing costs 1 otal nc ncurnent E s,, ets 1 otal w: a is LIABILITIRS Cunient liabilities: Alcac unts p� yable Alk crued intenest L nearned revenues Clunra nt pc rtion (I non cunra nt liabilities 1 otal current liabilities N once rent liabilities: Clomps nsated leave � et OPE E obligation E c nds and notes payable (net of unamortiaa d prernkims and discounts) Alaarued alz ims payable Alaarued landfill closure and postalo,, urie aosts Le:: aumient portion o1 non-current liabilities 1 otal noncurrre nt liabilities 1 otal liabilities N 131 ROSII ION het Investment in capital assets Restricted fou debt se rvice L nnestriated Total net po,, ition PRC PRIE TA RY FUNDS S1 ATE N Ell� T C F NET POSITIC N JUIN E <CI, 3a'l3 '1,791,9 52 9rrlarprise Funds 1,924,031 887,860 Fain & Expo - 881,86Q Iriternal Solid Waste Cie Wen RV Rank Tatal Ser%We Funds $ ; ,086,504 $ 820,686 $ 19,558 $ 3,922,74E '15,419,786 538,836 143,348 9,543 6811,521 2,693,3:1 396,552 8,629 - 405,181 194,918 - 111,671 0,979,2154 111,671 - 3,865,1105 - - 3,865,409 21,856,198 146,552 11,309 157,861 113,292 1,887,097 1,230,886 219,410 9,141,393 •18,3'11,281 '1,791,9 52 1321,685 1,924,031 887,860 - - 881,86Q - 19,749,1144 9,765,030 :1,179,495 21,686,969 16,688 F ,564,094 19,892,800 8011,045 25,2160,939 - 2,357,972 212,603 2,711 2,579,889 293,765 52,155 - - 59,755 - 21,403,Q77 22,003,'118 0,979,2154 52,389,449 290,453 453,121 323,801 39,734 811,256 21,856,198 22,326,919 3,018,988 53,209,705 290,453 39,743,F95 23,557,805 3,048,398 62,35Q,098 18,60.1,740 278,968 40,1 82 10,919 33Q,369 630,183 33,640 30,Q86 7,705 71,431 - 268,825 563 269,188 1,215 679,832 2,405,138 •151,262 3,238,832 3,710,326 992,440 2,744,931 •170,449 3,901,820 4,40.1,724 153,949 '155,932 - M,581 908,544 323,662 •154,125 471,787 1,149,770 1'1,507,950 11,•131,987 21,376,572 25,019,809 - - - - 4,730,839 11,050,821 - 11,050,821 - (679,832) (2,405,138) (151,262) (3,2136,832) (3,770,326) 212,355,950 9,034,906 2,2215,310 31,616,166 3,018,821 23,348,390 11,779,E 37 21,395,759 31,523,986 7,420,549 15,895,127 10,87 I j 3'1 602,682 21,369,640 290,45 - 126,E 39 - 726,439 - (3,499,622) 179,698 49,957 (9,269,967) 10,890,749 $ 12,395,505 $ 11,177,968 $ 652,639 $ 24,826,'1'12 $ '11,18.1, 199 71he notes to the Snancial statements are an integral t an of this stataniatit. -a9- DESCHUTES CCUNTY, CREGON FIRICIARIIETARIY BUNDS STAIIIEMENII CIF RIEVE NOES, ENPENSE S AIND CHANGES IN NET FICISI11ION RCIR -rHE YEP R ENDE D JUIN E '30, 2013 OF E RA TIP G RE b EN L ES Cha nges tion service! N isa a Ila neou: Notal openating nevenues CRERA ZING Eli) FEIN SEEI Per; onnel N aterk I; a nd services L a ndfill closuneipostala,, une as ne aa: is Den neciation Notal openating expen; a! Openating inaome (loss) NONORE RpITIP G REIVEN L ES (E)I RENEIES) Clnant: F roperty taxes Invests ent eanning: Bond issuanae costs Inte ia! t expense Clain (t os; ) on sale of ca pital assats Natal non operating nevem es (expenses) Income (loss) bellore UE nsllen in and out -lnansine is in -lean sile is out W a nge in net n osition -notal net position beginning -notal net position ending T he notes to the Bnanaial statements are a n integral par of this statement. -110 Eritenpnise Funds Fair & E xpo Irilerinal Solid Waste Conlon R% Fank loilal Service Fund; $ 6,963,883 $ 1,791,198 $ 165,996 $ 8,590,087 $ 21,621,482 '129,48 6 - '129,486 - 6,193,399 1,79'1,198 '165,096 8,719,573 21,621,482 1,140,957 956,298 - 2,697,225 8,017,333 3,006,318 1,307,807 '111,153 4,425,938 2'1,979,61'1 57,50'1 - - 557,501 2,:84,618 149,799 '129,121 3,263,568 82,563 7,689,9'14 3,0'13,844 240,874 10,944,232 ; 0,079,501 (896,145) (1,952,136) (75,778) (9,224,659) (2,458,029) 1,980 48,110 49,790 - 2,4'17,152 - 9,417,'152 - 42,'194 5,207 '161 41,562 89,98: (24,972) ('102,829) (3,177) (130,978) - (408,934) (975,591) (95,094) (779,219) 482 482 (389,150) 2,992,049 (98,'110) 1,604,789 89,983 ('1,285,995) 839,:'13 (173,888) (619,870) (2,368,049) 433,144 '180,000 613,544 141,000 (276,972) (276,272) (50,409) ('1,561,967) 1,972,8 57 6,'1'12 (282,598) (2,271,443) 1:,957,072 10,505,1'11 646,527 25,108,710 '13,4:7,637 $ 12,395,505 $ 11,177,968 $ 652,639 $ 24,829,112 $ 1'1,181,195 T he notes to the Bnanaial statements are a n integral par of this statement. -110 CESCHUTES COUNTY, CIREGCIN OASH FLCIWS FRON CIRERATIINCI AI0I1VIIIES Receipts Iliom customers Payments to employees Payments to supplia is Net cash p ovided (t sacp by operating aativities PROPRIETAIRN FUNDS STATEMENT OF CASH FLCIWS RCIR THB'AAR ENDED JUNE 20, 2013 CASH FLOWS FIRON NONCIARITIAIL FINAINCIN CI AICIIVITIIES 9nterpris a Funds Fain 8 Exl o - Intennal Solid 1h asta (lenten RV Rank total Semice Funds $ 6,877,574 1,F 12,9E 1 $ 165,66a $ f ,E 56,522 $ 27,901,982 (1,651,419) (944,292) (2,595,812) (7,714,409) (3,025906) (1,:(1,915) (122,702) (il,450,584) (21,97(,910) 2,200,249 (422,(10) 42,991 1,E 10,126 (1,782,illI) CASH FLOWS FIRON NONCIARITIAIL FINAINCIN CI AICIIVITIIES Piopert)ltaxes - 2,46.,111 9,463,777 Grants 1,680 0,110 49,790 Interiund loan repayments 146,446 - 146,446 Tensile s in - 42 2,5,14 180,(08 613,544 Transle s out (276,272) (276,272) Net cash pravided (u3ad) by noncapital financing activities (128,146) 2,919,431 180,0a0 2,997,285 GASH FLOWS FF ON CIAPITAIL AIN11 R9LATIEE FIN AN CIING ACITIV ITIES Acqui: ilion and aon9tructian of capital a: sat: (1,667,614) (9,000) - (1,676,614) Sale oil capital ass ats 482 - 482 Proceeds irorn nellunding debt - 10,141,999 14 ,107,999 Bond issuance co: l: (l: ,21 1) - (75,284) Principal paid on capital debt (526,677) (12,111,020) (147,894) (19,191,601) Inta nest paid on capital debt (420,034) (4F (,91 2) (95,59a) (996,567) Net cash provided (us a d) by capital and related flnanaingaativities (2,613,843) (2,;14,991) (243,444) (9,,121,585) OASH FLOWS FRON IN VESTIING AIOTIIVITIIES Sale (pura l a; e) of imiastni ent9 Inta nest Net cash p avided (u3(id) by investing acthiities Net increase (ddarease) in cash and cash equivalents Balance9 - beginning of year Bala nces - end of yea I Reconciliation of ape hating income (loss) to net am t p novida d (used) by operatinc, a ctivities: 0 p eratin g in a orn a (loss) Adjustments to reconcile operating income (lass) to net cash provided (used) t )l op a rating acti)iities: ❑epraaialion expense Clhanga in assets and liabilitias Feceivables, net Prepaid expenses Accounts payable: and other liabilitia s N et cash p lovided (t 16 d) by operating as livities NON CIA£ H IN V 9S1IN G ACITIV I -ME: : Change in fair value of invastmanls 147,000 (90,400) 90,600 (139,096) 546,814 12 1,1,16 7,243 678,203 2,;(:,;84 27,322 9,119 249 34,343 191,332 574,136 13x,925 7,48: 112,546 2,626,916 32,396 6f,911 (13,0(9) 88,372 801,468 3,054,108 1:1,108 28,56a 3,834,376 14,612,311 $ 3,086,504 F2(,U6 $ 15,5V $ 3,922,748 $ 15,419,716 $ (896,145) $ (1,9:9,726) $ (79,171) $ (2,224,659) 9 (2,01! 025) 2,384,67E 1,19,169 129,191 3,263,568 12,563 84,20; 21,020 19 121,244 219,268 - (1,002) (11,2 ( 9 ) (12,311) (42 ,117) 627,511 22,169 9(4 662,284 aV'!'19 $ 2,200,249 (433,080) $ 42,991 $ ',110, 26 $ (1,7F2,,122) $ (2,170) (tt9) $ (16) $ (2,738) $ (1(,91'1) 71he nates to the financial states ents are an integpial par of this statement. DESCHUTES CCUNTY, CREGCN FIDUCIARY BUNDS STATEMENT C F ASSETS AND L.IAE IL ITIBS JANE SCI, aQ'I": ASSETS Cash arlc cash equivalerlVs In\EEtmErlt:, al lain baILE; PALE accrued inlVEIles] ,4C(CIL rlis necE K aL le -notal as SE is LIABIL ITIES Acc CIL rets playaL IE ❑LE!'IciOITEI cmernMErlis ❑LE 'lo oters -natal Hat ilities The tic tes tc the Nuiticial staltemErlts Buie all intEgikd pair oil ti is stden ent. � L- Ac ency Fund $ 10,QCC,o1C 1,747,E 4 2 LaCI,<<c $ 12,02,900 C C 8'aw 'I ,a'I 1,9z 9 10,24EI,7z9 $1 12,CIa2 ,9EI6 DESC H UTES CC UNTY, ORE GC N N OTESI TO FINANCIAL SIATENIENTSI AS OR AND FOR THB YEAH ENIDa❑ JUNE 30, 0013 — S U MMARY OF SIGNIFICANII ACCOU WRING POLICIES A. Reporting Entity DesahLieS County is a miuniairlal corpoilatiarl governed t: tV ree Comim issionElrs, elElciieC ai-IargEl. We accorr partying linancial sta'len-MnA rlilElsElrlll the acllNHiEls ail Deschutes Courliy IliVEl County:, anC ills eigH (8) comporlerli L nits, Emil iEls for which" 4e Clal nlly is corlsiC ElrEld to LEI financially accountablEl. 81enC EIC comporlElrlll units, ali hal. gh legally separate snllilliEls, are, in sukstanae, Klart of the Cal. Ally's orleraiions. Following is a brief desciilirliiorl Cil each k lendEIC comiporlenll unit includEIC \,%O in the reporting entity. We Deschutes County Boanc ail Courliy Clomimiissionens is the gavenrlirlg body for Elacl ciamirlanent L rli'l arid finarlciial accial. rlllabiliiy fail each componerlll unit is the nesponsibiliiy o111 e County. CGL rlllywiC El Law EnforcemieW Districll (Districil 41) — We ❑istricl contracils M1 ClssciV L Iles Courliy for law erlfoncement services lir all ane provided io all aoL Ally residents. Ruilal Law Brlfarclemierlll Clisiniat JDis-lnicii ;bel; - The ❑istricl caninaats W1 DeschLtes CoLrliy for pa'lrol services in 4ose portions of Deschutes County doll servliaeC Ly city or special cisiiliat law enilomemerll departments. DesahLtes County �• 1.1 Service District — OKlerailes 1 e Clounty �-., l call aerlier. ❑esahLies CoLrliy Bxllensiorl and 4-H SeRiiae Dis'Acil — Fuilrlisl•es sLpport sllaff arlc a pnognam aaarcinator for Oregon S date U niveilsiiy Extensiarl Servliae. S unniveil S eRiice ❑isi iiiat — Pnovic es Malice and fire SEIRliaeS to S L rlrik er, Oilec on. Blaak BL ite Ranch S EIRIICie ❑isiniclt — Provides Malice serk ices to Black Butie ReirlcV , Oregon. Bend Library CIaL Ally Senvice District arid S L driver Libilany County S EIRiice Dis'Aci - Each lit nary county service districll utas estaklishec ilon the rlLnKlose of ciansinuating a library and nspaying &a genenal abligall ion boric s issLElc to llinance 1VEI dost ail consllrLatiarl. TIVa comirlonent Lriits, descrit:EIC above, V@%EI keen inclLced in lirese linancial sta,lemienis. Cion ponent units' incividual audiieC finanaial slla 6miElnils are issLed arid ane availakle in lire DesahLtes Claunty Finance Derlartmient. TVere ane ollVer dis'lricis N0in 1e ClaLnlly Thai have not been incluced as ciomirlonerlt urliils of the ClaLnty. TV e Board of Courliy Commissioners appoints tV a boarc s ail special road c islluicts arlC vectoil distriats; hawever, the ClaLnlly Clarrmission dans roll Weraise any admirisllmitive ar financial comlucl. These cisllricis ane ElLlarlcrraLs Oregarl rrLrliciclal corporations arlc are not considerElc comporlarli Lrlills of DeschLtes Cal. r lly. B. Govern merit -wide and fur d firianailal E tatemerit: II1e government -wide financial silalerr arlis, carsisiing of the cIall ement of Nai Position arlc ihEI Staierr eml al Aci N i11iEls, repart informallion on all non•fidl.ciar5 aativities of IIV e County and its carr ponerli units. The effecii of irlllEldund acilNiiy Vas been removed lrorr these statememis, e�cerli \,Vere necessary lla account for the cost of a progilam. Gcnerrrremlal acitivities, whiciV are supported Klrirrarily t: taxes arid irliengCnernmental revenUEls, are reported separately ilnam business -type acd%illies, whicV rely to a significant exisrli on fees and changes for support, -33- C ESCHUTES COUNTY, C REGON NOTES TO FINANCIAILSTMEMEMS A,c OF AN D FOR THE YEAR BN ❑B❑ , U NE 130, 2013 TrEI Silaiemert a1 Acitivities cemonstrallEis 'Ire cedree io which irEi dined expersEis of a giver furciiar an segrrient EmEi offsets by Kpiaclram nEI�Elrues. Dinect EI)rlenses are those -That are clearly identifiaLle wiir a specific fu nciion on sEidmEirill. Rnoclnam re\ enues include: 'I; ah anges to customers or ar plicarits wha punchase, use or c ireatly benefit fiicm goods, serviiaes on pni�ileges pno�iced by a gNEiri iluriciicri or sEigmenil and 2; gnarits aric contribLtians shall are nEisiricied to meEiting ire oclerallional on ciapital nequinemeris of a particulan function an sEidmEir il. Taxes anc of l' Eir iilems rail clraperly incdu ded among cpiadram reg Einues ane reported insilead as gerieral revenLEis. epanate finaricial statements are providec for ga�ennmenial funds, pnoc rieilary funds ar d fide aiary fu nds. Fic uciany IL ric s ane exclu c ed fnam the govenrimert-wide fir ar cial si a lemEinis. Ma.jar it divide al govenrimer ial and enterprise fords EWe neclartec as sepanEiie columns in ilre fund financial siatements. C. MeaSL rement focus, basis of acaountinq and firianaial staterr er It presentatior lire govenrimert-widEi ilirancial silaiemenis anEi neportEiC using We economic re,�iouices measurement) focus and the accruail Basis of accounting, as are the propniElany ilurc and clicuciany ilurid financial s'Ailamaris. Reverie Els are recorded wren eEnr ed arc expenses ane recarc ed wr eri a liabili-ly is incunred, neganc less of il-e ilimirg oil nelaiEiC aasl• flaws. Rroperty saxes ane recogriiaed in the yean for whirl they ane IENAC. Nori0&einde inanseictions, in which ire County gives (Ion receives) �eilue without dinactly rEiceiving (Ion giving; equ Ed valL a it exchar cle, it clude proclEldy taxes, guar is, er iitlemerits and C onaiicr s. Chants aric similar items ane recognizEiC Eis revenge i1 all eligitility nequirements imclasEiC Ly the provider I'MEi been mei. GMEnirmenial fund finaraial siaiemeris are reported Laing il-e aurrant finarcia,l iesourcieci Masulement focus and ire moditlied accrual baaki of accountling. RevenLas are necagnizec as scion as ill-ey are boilr measurablEi aric available. Revenues ane considenec to Le avai)lablEi when they Eire collecilible within the fiscal year an soor erougr thereafller to pay Iiabiliiies of We aLnreri ilisaal year. Far this pLnclasE1, ire County considers never u es is be availablEi if 11 r ey are colleciec within 6CI days of the er c of IT a fiscal N Eiar. E) penditure-diiNeri gneir is are neccinc ed as reverie EI wr Ear the qualiilyir g e} pendia u nes have beer iricu nnec aric all other gneiri requinemerils have beer me11. E>Klenditunes are gEinerally recondec wren a liability is iricu niec , Ess L nden 'tarso Eil acaau riil ing. F awever, debt sermice, compens.06c aL sar res, certain post- emplciy meat L eriefiils, cilaims arc .ju c gments experic i'lL res ane recorded at the surra such paymen'l is C L e. Carlii al assell i ransactior s are reported as expenditL nes it govennmenial ilL r c s. RuaaEieds of ger anal lorig- term deka and ilir ancing frorni aacliial leases are neportec as other ilinancing sources. Property taxes, irarsien'l room IEPEis, licerses and interes-1 assoaiEiiec witr 11re aumiEirill fiscal year ane all considerer io be susceptible to accrual ar d so rave been recognized as revenges of Ie au miEinil fiscz I Near. Only the Klartiari of special assessmer ils receivable du EI within the cu inter it fiscal y Elzir is aansidenac to be susceptible io EiacuiLal as nENEinLe of the aLiniEiriil fiscal yEiar. All other nEivenue illEims are consicered to bEi measurable aric a�ailaL le only when cash is racer ed by the County. Fic uciany IL ric s, which are all agency funds, are neclartec usir d the accrual baaki otl acciountin5. ll he accoun-ls cif IT e Cour ty are ongar ized or a fur c L alis. A fL r d is an iris eper C ent ilisaal and aacou ritir g eriiity wish a self -L alariair g set of aacou nis recording assets, liabilities, HER enues aric excleric itures. The County Edso meiin'Ains certain addiilional sul:4unds far its own speaifia rnianagemen-1 r Beds. ll r ese su b - funds are aorisclidaied irio Ie appnocpiiallEi fund faii finarcial statement purposes as is required bN acaoL r iirig clnir ciples ger EirEilly accepted in it r e L riii EiC StailEis America. -'I4- DIESCHnES COUNTY, OREC ON NOTES TO F INANC IAL STATEMENIIS AS OF AND FOF THE YEAR EN❑E❑ , L N E 30, 2013 MAJOF FIL N DS Govenrimerital FL rids —The Couriiy IIElports 'Te lollowiric ma.jcir gal enrimenilEll 1L ric s: GeriElral Fu rid. The finariciial renounces of J e c enenal cCkElrrimElnl are accouriiec for in WEI GlElnenaI Fund and in sub -ft rids Cif the GElrieral FL nd, exCIElp'l those tha'l arEI acaciurrlEld alar in another fL nd. The GE rienal FL nd's primary rE � Elriue soL IICIEIs arE property Ila> E s, Fedenal and S'AiIE cif Oregon payments and fees for services. The majon expendiilL HE aategcrny is c enenal gcivEirrimen'l services. Sf E rift's OffiCIE. The payments reaeivEld pursuant to intergovennmerital agreements with ilf e CICIL ntywide Law Enforcemenil Districil and Rural Law Erilonaemerit ❑isiriat are accounted lon in the Deschutes CaL nily Sf Eriff's FLric. kitivities of WEI Sheliiilf's OffiCIE irialude adminisiratiari, correaJons, clailnal, irNEsiigaiicins, rE Ciords, 80arcl' and rE sCIL a aClliviliE s, and court security. Clouritywide Law Bnfoncemerit Dis-lnicfl (Districil 'I;. All IIE SCIL rces, irialL dirig property taxes, arising from CICIL n)wide law enilonaemerii aci ivilliEs are aciciaL riilE c for in ilf is fL nd. The experic iilL rEls are limited 10 if E paymElnil mac EI 10 ❑ElsCll- uilE s County, pL rElL an'l io an intergovernmental agreement, 11011 coL Nywic e law enforClElmE rill seRiices. Rural Law ErifcmCIE mE ni ❑roil niat (District 42). All nesaL rCIE s, irialudirig proplE dy taxes, arising lnom nL nal law ElnforclElmElrii activities are aciaOL riilE c liar iri ilfin 1L ric . The experic iilL res are limilec 110 the clay mE rill mac E is Desch- L Iles CaL riily, pursuarii lo an intergovenrimeriial agreement fon patrol seRlICIEls iri thosEI clorl ions oil Deacl' uilE s COL riiy not servec ky ci) or special service districll law enforcement c epartm ents. Foad, The firiancial nEsaurcea, primanily motor vehiclE taxes received frarr the &alE a1 Oi<on and FEldenal Fonest Receipts, of Ie COLriiy's Raac Department are used for if E builcing, repair and mairitenance of WEI Clounty's nosic s, bridgE s, CIL Iverts, sineei ligf iirig aric c rainagE . ❑esClf L Iles County 9-1-'1 Claunty S EIRiice Distric'I. All resoL ncies, irialL dirig proplEldy taxes, arising fnam WEI 9-1-1 acitivities, the COL riiy's emergeriar call center, ane accourited far in this 11L rid. ,ail ProjElat (a Cacliial R11Cljeal FLric;. The pine-aoristrucilion costa incurred, related io the nemocEll aric even'ILal exparision of WE County's adLlil jail, are accoLriied for in this fund. Until such lime eternal rE sources ane availablE , inter-fL nd borrow iric s V ER E ppial iced it h e nesoL 11C E s for this capital pinojecil. BE f avioral H Elal'T . The finaricial nesoL raE s, primarily fees for SEINCIE s and gnarils from the Stale of Oregari and fElc eral c overnment are L sE c io providE mental healilf services and counseling. ErilenplisE Funcs — Tf E COLniy oclErallEs WneE eWElrprise activities, iwa of which Vave been determinec Ila It a rr Ell or, Ealid "aste acciCIL n'ls for the OPIE naliona Cd if E CICIL riily's saniiany landfill grid ilranslen station sites. Fai11 8 E> cici Ceriten aciaciunts far 1e aclerailions of the Clounty's Flair & Expo Centen, irialL dir g J e annual CICILin) lai11 and the ciallection oil saxes 10 pay 1IVE deki serviiae on 'Te gErieral obliga'lion Lands which weIIEI issL ed is finance ilV a aansirLction of the fairgrOL ric s. Aldc i-lionally, ilh a GOL n) replarls if E follawing fund lypEs: -39- DIESCHUTES COUNTY, OREGON NOTES TO RINANCIIAL STMENIENTS AS OF AND FOR T F E YEAR ENDED , L N E 3CI, 2013 Intennal ser% ice fL nds E CiCiciL ri1 far building, E dministrai N s, Cay my ccimmi: s ionen, finE rices, legel, Kier: orinel, informE 1 iari technology E rid insunariCe services Klrav ided 11a aiher Coy riiy depE rtments ori a ca: i rEiimibursemeW k E s is . Agency auric: anE L.Eid far snacking various acitiviJes incill.Cing WE EcaLmLlaJon aric distribution ail clraKlEirty saxes, E S Cnow for ciariilnaaton rel4nage and developer,, fL nds priar 'la adjuc icalJon, c is'4ibution of WE Sta11Ei all Oregari's common ECif tial ihric., mien-go�enrimeriial law eriilarciemerii aclli%iiie., justice cciur; and %arious all V E r c01lE0 ion aric Er cinow ageml acitivities . As a gE rieral K le, 'l N e E ilfec'l of inisduric acitivi) has keen elimiriallE c from the govennmerit-wit El financial statemenlls, EI)ciecli as rieces s ary to s r ow if Ei tUlal ciast all a prognam. AmoLrliS reparted as program revenLEE inclucE: 'I; of Ercles la cLsicimens or Eppliciariis for goads, services ar cpiivileges providEiC, 2) openating granlls aric contributions aric 3; capital grariis anc contribLiian., incdLcing special assess merits. GE rieral reverie E s include all taxes and invest mens eannirigs. OpenE ling HEN E riues anc O penses anE rEipor E c separately from rion-oclE railing items in the PnorlriEiiary Furic s . Clpera-1 ing revenL E s aric E > Klenses clenenally nes L H fram pnov is ing services in connEic ticiri wii h a proprietary fund's principal on-gaing orlEirEiiansi. The principal operating revenLesi of WEI RV Park, Salid Waste and the Fair & Expo CE ME r are payments received from l N ird rlarties ilor serviicies . Operall ing ED penses for the eriterpnise funds and internal service 11L ric s include i1r e cicist oil pnoviding s ervic E s , adrriinistrailkEi experisEE and declrsciallion ari carliial assets. All ne%Eiriues and a>penses rio11 mEelling this c efinition ane reported as riciri-opeiialiricl nevem es araC ED Klenses. 0. Budget Policy BIL c gets are prEipared on 1 r El modilliEid acicinL E I k as is for all furic s . E> c sp11 for the Fic L ciary Funds, all all which ane agE ricy func s that accourii for "pas s-througr " 1 naris acitions , ire Coy nay adapis annual k L c gets foil each all its fL nds, aric suk-furic s as determined arlprapriate, as requirEiC ty silaie law. The nesolLiiciri, authonizing appnorlria-lions 11cir escil- fund, Eels ire level by which expEiric itures cannot lawfL Ily excE ed approriniai ions. The levels of ciarill rcil E s iak lis hed by Re e rEs alutiori E rE : pensorinel services, materials and services, c ebt service, cE pital CIL i lay and transfers ou11. The C CIL nay's public hed k L c get contains mone specific detailed irifarmiEtiari fon tl-E1 akavE mentionEic e�KlEiriditure cEIEclories. Unexrl Elated addiiiarial resources may be ac c ed to thEi budgEii W nay c h 'l N e use oil a supplemental k L dget aric aplcpiapria-lion resolution. Onicinal and sLKlplemenial budgEis may be moddied by the LEE cif appnorpiiallion lransiilens be'lween 11h a levels of ciorii nol. S L & irarisfers negL ire aprlrav al all -1 N e Board of County C amimiissiciriEirs . AKlpropriations laclse at yearend. E. Asset% liabillillies and ne11 position/furid balarice 1. C as h aric ciasl- eqL i%alerits and irivestmenls Cash and cash eqLivalerits are consicered 11ci ke ciash an hand, demaric deposiis aric start-11Eirm inves'ImEiriis with oniginal MEiLnities till thneEi mciriihs ori IEss from date of acqLisiiion. TI -E1 ciasF balariCIE119 all s < bs1 ariiially all furic s, iriClL c ing the agency 11L rids, ane paciled E rid invested Ly 'lhe Coy riiy 1 lE as urer fcni the purpose all increasing earnirigs Irougr investmEirii aciNiliEs. Irivestments are nEportsc at fain valLe as all L ne 30, 2C113, based circ market/ prices aric inCdL c e acicruec interest. Eannings ari VF a pcialed monies are appartionEc and aiiecillEic la eacl- fLric rriomlNly, based ori We averagE daily balaricesi of each participa-ling fL rid. -3E- DESCHUTES COUNTY, CIREGON NOl ESI TCI FINANCIAL STATEMENTS A, OF AND FOF THE YEAF EN ❑E❑ . UNE 30, 2CI13 2. Receivat les aric play ables All trade and pinopleiri tax naaeiivables area sf own net of ari allawance for c ncolleuiiik les. N ores neaei%able in governmental k ric s iriclude loaris 11r ai are rioll expecteid, on saf ec ulec , is be collected in i r a subseqL ent y eiar. llf•ei County is neisponsikle for 11fe assessmen1l, collecdicri and apportionmerii of pnoplerty ta)eis ilcm all taxing junisdiatioris willV in the Clourity. lla) es are la% ied as ail Ll} 1 it asap on asseisseid vale eis as of Jarll ary 1. Pncperty tax payments ane cue in Riese eqL nil installm grills, on N oveimik er 'I E , Rebnuany 'IE and May 'I 9 . A c iscount of 3% is a%ailak le if tames are paid in full by November 'IE aric a c iscourit cif 30/a ori 1e L ripaid balariaei is available if ia)es are plaid in fL II by FetllLary 1E. Pnorleirty taus became a liein on irei rlrcpert on L ly 'I. 3. Iri�eniony, pineplaids and defenned changes lribenlonlEls anei valued at cost using the first irijlfinsi CIL 11 (IRIFO) metf od. llf a only ma'eirial iri%emcries of irei County are accounted fon iri 11f a Roac R ric . Cleirtairi payments is %aridors reflect costs aplpliaak le to MUM accounting pleniods aric are replarted as plreipaic items. Deferred changes ecnsisll ail pineipaid rleinsiori oasis, deferred c ebt issuarice costs and c efeirred c ebt nefundirig canis. 4. Capital assells Capital asseiis, whier include property, plant, eqLiprnient aric infrasllRaiune (e.cl. roads, bridges, sidewalks and similar items), ane reported in the applicable go�enrimarlal on business -type acii0ieis COlLnins it 11VEI government -wide statemeint oil nets plasiiicri. Clapillal assets area if•cse assess with ari initial iridi�icual cost of $5,000 on more and ars eisiimaiec L sek I life iri excess of one yeah. �c uch assets are neccmc ed at historical cosi on estimaiec hisicrical cost, if consllnLcited. 'rhe ClaLrlly replarts irkasllnLciune assets on a networik aric ckbs}sterr kasis. llrel amioLrils spent for tfe coristruciion coi acquisiiicn of infnasiructLre assets ane capitalizes and reported in irei ga%anrimeirill-wic a financial silaiemierits. Gerienal irifliastructL re assets Iji.e., if cines nerlartec Ly govenrimeriial acllNiiieis; irialLde all sLcfiiems accluinec cui coristruclleic in discal years ending sinter L rie 30, 1980. H isicmical cosi was estimalleic b} k acikirenc ing (i.e., estimating 11r a eL rreint neiplaaemerit cosi of tf• a irifras' rc Ciune to LEI carlillalized aric using ori appnorlriate priae-IEI%ed incIED to c eiillaie 1 r a cost to the acqL isii ion y eiar; . llr a cost of normal neipains, mairiieriance and rerniodel that c o riot adc to 1 r e %clue of tre asses cr malenially extend asset Imes ane rioll carlillalized. Doriaiec capital assets are recondec all tr ein ilair vale a ai W e c ata cf c onatiori. Capital assets ane derpieieia'led L sing i1 a straigfi-lirie mieircc open 'If e following eistimiated useful lives: Assets Yeans BL ildirigs 3CI-60 BL ildirig improvements 'I CI -15 Land impinc�emenis 'I Cl- 30 Equipment and vehicdeis 3-20 InfrastruCill nes 30-50 5. Defeinieic ne�enL es Deferred nevem eis anise due to the modified accrL al basis oil accounting. -Ra govenrimierital funds report L navailable neReiriues from thnea sources: proplerty taxes, special asseissmeriils and ricriCL rrent loans aric ccrillnacts cif sale. -31 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL ."ITATEMI3NT."I AS OF AND FOR TIH E Y BAR ON DBl❑ JU N 8 30, 0013 6. Complerisated akseriaes It is DeuciW1es Clount}'s policy to permit employees to aaciLmLIa11Ei eannec bLt unLBec vacation, time manaclemEirii (a leave -w0 -ray program, irialudirig siak, �aaaiion, family emergeriay aric oomperisallary time; aric sick leave. Except in 11f -e two ceases pis noted f:elow, ria liakiliiy fon Lnpaic accumLlated siak leave is recoiidec keMIL see the COL ri11y does riai pay sick leave when employees sepatiate fliam service with irEi County. Exceptions to rion-paymerit of siak leave aiiEi: 1' Nori- tieplrEisented employees iiecieive oriel• r alf of arty siak leave eaiiriEid 2) BmplayEies wl-a are membeiis of the RLtlic Works uniari receive one-half of any sick leave Lpon sepanation, following at leash five years of saRiiae. A liakility fon 11re vested portion of vacation, sick lease and time management is reported in ire pnorpiieiary statement of nEit plasillion aric 11re ga�arrimerii-wider stalEimEirill of rie11 pasiiiori. ❑Liiirig Fiscial Year 21(113, $5.9 million was plaid in comperisaiec leave from governmental funds - 1121 milliari from . r erifil's Officie, $iC13,C100 from Eel a0oral H eialth, $50E ,OOCI fram Rc blio Health, $61.0,0C10 from Genenal FIL nd, $1z 26,000 from Fuad Department, $341,CICIO 1nom DeschL ies CoL riiy 911, $424,OOCI from Juvenile ClommL riity Justice, $1.039,004 from ClommL riilly Development and tr a remaining $534,OOCI from otheii cirlecial revenue fL nds. 7. Net oire►i post -employment kenefits okligatiari (CNet ORBlBl Okligaiiari The rie11 OREBl at ligation is neciognized as a long-term liabililly in the propinieiary statement of riei position aric in the gchErnrimerii-wic a statement of net position. W a liak ility reflects the r resent value of expecited fWL tie payments. -We net othen Plast-emplaymerii berieilits liakility and experiditunes in the ga�enrimeriieil ilLric finariaial sta-lemeriis are limited to amaL nes -If• a-1 Leciome d ei aric rlayak le as of ,Ihe end of the ilisaal yeaii. 8. Lorig-ienm at ligatians Lorig-ieiim dekt and atl-aii long-term obligations ane iierlortec eis liakilities in ire governmerit-wicE1 statement of rie-1 plasitian in tre apipliciat le gove►irimanial acitivities aric t L siriess-t1 pa acitN iliEis COIL mns aric in il' Ei pnoplrkliany fL nds statement of rie-1 position. Blond premiL ms aric k and diSCIaL nIs arEi amartizec ovEir the Ii11Ei of the borics using the straighll -line me-Ihod. 9. FIL rid k alaricie reporting The CoLrity reports its governmental furic balariaEis in accordariaE1 with GASB 54, Func Balance ReTloning and Govetnaientai FlLnd 7yple Def,•nitions. Undeii GASB 54, furic kalaricies ane negLired to tEl nEirlortec acicondirig to the follawing classifications: NorisrlEiridablEi IlL ric balance - inclL c es amourits 1 r ai aarino-1 be SrlEini k ecause they auEi eithen rias in spericable form, ar, for legal on ciariiiiacitual r0asons, MLst be kEipi in'laci. This classificiation inclLces iri�eritoiiiEis, prepaic amoL nes, aaSEits help for sale and long-term iiecieivables. RestriCiEIC fund talance - constraints placiec circ the Lse of irese resciurces are eitheii exlerrially in-pasec t} creditors 11SLar as thnoLgh dekt coveriarills), grantors, contribLtons or othen gMEirrimEirills; or are imrlasEic t} law (through consiiiLtiarial provisians an enabling IEigislatiori;. Commitiec fLrid talariae - amounts that oari ke used only fpm speciifici purpases beciaL9(3 of a resolLiiari arlplrcNEic ky 11re ClciLnty's highest level of decision-making aLthoiiiiy, the Bloard of CIaLn11y Commissioneus. Assignec furic kalariaE1 - amourits that are cons'lrained by WEI County's intent to be LSEid far srlecific rlLnrlosEis, but trat do not meed the cinitenia to be classifiec as nestriciEic or acin-mitted. Inierrl is stiplLlallEic t the Bloarc of CIoL n) Commissioners ori il' a derlartment f- ead with k L dgetany nesponsil: ility for SL cif fL rid. This policy is esiablishec t: the Finariaial Roliaies approved lr -Ihe Board of County Clorriniissioneiis AL gust ••:18- DIESCHUTES COUNTY, ORECON N OT ES TO F INAN CIIAL SITA'IIEM 9N T SI AS OF AN D FOR TIH E YEAR ENDED , L N E CIO, 201 CI This palicy is establisl•ed by Ire Firianciel Pcllicies aplrra%Eic by ire Boarc of CCILn) Commissiariers AILdusi c12, 2011. WIT 'Te e> CiEipllion of IT e C enena I FL nd, this is the residual fund balance alassificallion ilon- all governmerrlal fLr1c s weir posiiNe fL nd bale nces. Lriassignec fLr1c balance - iris is the nesicLal cdassiiliaaiiari of Ire General FLric. Only We General Fund ner orts a positive L na ssignec fL rid k a lariae. A riedall N a balance rr ust be reported in iris classification Ilan governmental funds, other iran the General Fund, as We result of a%Eirsrendirig for speciiilia punposes Ilan wr ich EMIL n1s hac been nesiriated, aomrr itiE1C an assigneC . The County nedL ces reslriciec a maL 111113 'first wren e> r endHL nes ane incunnec for r L rr oses fon wf• ich nestricllac a rid L rlresiniated (commillted, assignec on unassigned) a maL nA ane available. The COL r111y redLaes aammitllec amounts firsll, followed by assigned a moL rias iheri unassigned amounts where experic itL res ane incurred for pLnpases fan which EMCIMIs in ariy of erase Lnneslriciec fLr1d kalanae alassificaiions COLIC be L sEIC . II — SI,rEWAR❑SIHIP, COMPLIANCE PIN ❑ ACCOLVTIABII-IT1Y A. E L dgetary Infc rrr ation On ari annual basis, COL niy depar mEin11 r ersonnel SL bmi11 requested k L dgets for eaah furic far whicr they are resrorlsible. Requested bLcgels, which include estimalled rekenues and arrropniations of ITe esiimaied na%arlues, are 3LLmiited io ire Budgei OffiaEir, wra is appoiriiEiC Ly We Boand of County Clammissiarlers. The BL c get Officer then prep a reS 1 f• e r raposed k L dgei, by func , c epartment, prognam, ca-legony arid line Hem. Tre pnarased budges inalLCes informaiiarl on the prion llwa yeans, ire cunrent year ar1C estimated nesaL roes and regLesiec ap r ropriatians for the ensuing year. The rnorasec budges is pneserllec b} We BLcgell Oiigicen to ire BLCget Clomniiitee. The BLcclel Clomniiitee r olds public meetings arid ma} make ar a Ages lathe pnor aced budgei. The Budgei Commitllee submits the approved budged lla the gCN Eirriing L aC } of 1111 e Cloun) for adortion. Tr EI go%ernirlcl k oC } arinourlaes a rlL blici rearing, ar1C after consic ering malliens c isCL ssec , may make ar arlges io 11 r e k L dget p nior to its adorltiarl. SlLar aharicles as rinot exceed '100/a of the appropriations of tr a aprina�ec budgEli on a change in the amaL rill Cif ire ac valanEim 10es %Hl -null re-rLbliaatiorl of the bLcclell arlc anoirer plublia hearing. AfllEir the bLdgell is adapllec , circ rages 110 e ppropiniaiians are sameiimes neCiEissary. The go%enriing Lacy may make eccilional eppropniallions -Io 1 experic new gnarlt revenLEls ueaEiived during the fiscal yeah, 2) adari a sLrlplemental budgei far OciCLnierlaes on needs r1o1 foreseen at the dime the budgell was adopliec aric 3; approve eppropniaiiarl transfers. Itis, howe�en, unlawful to a%ersrend a aaleclor} of appropiniaiion. In aaaanderlae with sialle staiLies, applrapriations are aprno%ac before the beginning of lire fiscal year and terminate L rte CIO ail 1111 e yea r of appnopriallion. ErICIL mbrances are not reported in 'T e iline ncial stallemenlls. E. Exciess of expenditures aver apprc priations For ire yeah endec Jurie 3CI, 201.1, experic itL res exceeced e pprorpie i ions ty category, the level ail budgeiany aorlirol, as follows: -39- DIESC HU -FES COUNTY, OREGON NOTES 110 HINANCIAL SITATEN ENTSI AS OF AND FOR ll HE YEAR ENC ED, LJ N E 30, 20'13 Original Bu dget Final Over - SL dget Actual e) periditunei Adult Pancle and Pnotaiicin Furic Maienials arc Services $ 81z ,EI87 $ 9CICI,EI87 $ 912,134 $ ill 1,4z 7' C. Furids with Neciativei Rurid Balarices / Negati%e Neit Rositiori L iabili'lies Ei�aeEic assets in ane of the Coy riiy's governmental fL r ds. Jcifl FlEimcideJ (Capital Aroject Funa) - Fund Bakince ($2,057,925,1. ll -e KlrEilimirary costs incurred Ilan an proposed El�rlarsion of the CaMiy's adILli jail werEi ilinanced wish an irieriuric loan 11nom the CcI.n11y's Stolid "as -le Landfill ClcsLre Furic and a laan 9nom 11l -e County wide Law Enfoncemeni Districi. Tre County will use nEIscl roes from -Il- a Genenal Furic to repay ilr is iriten-fL nd loari. L iabili•lies a)aeac assets iri save ral of the Iriiennal Service FL rids. Elufldir g S E niciEiri - $58,281, El oatic cif Cournly CommIssionE MS - $19,240 and Leg al- $62,784. ll l- is is cue io il-Ei recognition of 11re narieLrrent OPEB liability. At sILCIV lime such Klcisinetinemerii tenefiis need is be raid, i r EI internal service 11L rid al- arges is the openating der artments will be incnEiased aeecrc ingly . Jnat mince Fund - Net Position ($982,264). All l- ougr tial: iIiiies exceec assets, the change iri nE i position was increased from ($1,001,181; is ($582,204', as a combiried neSLI'l oil increases in the crarges to the funds and declartnr ents wi11l- insunarice coveragEi and a significant decrease iri %onkens' campensallion claims CLring FY 20'13. A inansfer from -Ihe Genenal FLrld on a reserve fund may to rieiaEissany in the Eharii Ill -at rEisci.irees in Il- a fund ane MSLfficieriil 'Ic r a5 claims and opErnaiing ED F enses. III. CETAILED NOTES ON ALL FUNCSI A. Deiposits anc In%estmerits Deposiils Custcidia] Cnediil Risk. Cus-lodial enec i-1 liisk is irEi nisk Ill -at in 11l -e EAEiri11 of a tank failune, the CoLriiy's derlasiis may not ire re'lLrried io it. State statu'les negLire that all bank ceposits in excess of -Ihe FCIC cr FSLIC insurance amcun-A be collaiEinalizec-Ihrougl- the Oregan S'41a Treasuren's PL blia FL rids Clollaienali2 aiion Pnagram. 'this program r ncMdes a sinuature ilon specified der csillciries to particir ate in a shaned lint iliiy eallateral pool. SIEieL rill ies r IedgEic !:y inc ividual institutions may rangE from '10% is '1'100/a c11 public fL rid ceposits cepending on ilre ilinancial inS1111.1licn's level of capitali2aiicri as cellEirmined by its fedEiral regulatory au11l- ori). lIN a aggnegallEi Onegon r L blit furic ecllateral pledged at , une 30, 20'13, was $1,386,615,970 for nEiportEic public furic s cit $1,63EI,140,742. ll l- e cL sioc ian, Fec eral Ham a Loan Bank cit Sleafil le, is 11l- a agent 1lon it l - e c Eiposillory bank. The sEICL rities plec ged are c esignated as sILbject to 11l- a Pledge Aclreemeni t eiWEien WEI cEiposiicry karik, custodian bank aric OflliaEi all tN e Sliaie Treasurer (OST' and are held for We kEiriefill of OST on bel-alf of i ll- e r L blia c epositons. The Cleunt5's fL nds wEire r Eild 1:y financial insi itutions that Klartiaipa-led in the Sltate Tneasl rer's program and were in ecmr IiariaEi with slaMony rec uinemeriis. -40- DIE SC HUTES COUNTY, OREGON NOTE` TO FINANCIAL SWrEMENITS DISI C F PIN C FC R 111- E YEAR EN DED , L N E 3CI, 201 CI Inveistmenlls As of June 30, X1013, the Couriy had 11fe ilollowirg irNEsimerts and maiunities: Irivestmer t Type W r icipal boric s C orporate nolle s N on N egotiak le C e rtiiliaaies of C e posit -notal Ir ve:iiment:i Alcanuec Inde rest Ir�estmenlls - all fair value plus accrued irrleresi Invesllir ent Maturities 18 Mor the or less 18 tc 24 m ontr s Notal 91 626,086 $ - $ 626,CIE16 5,623,325 4,116,E 05 9,8'19,8110 4,120,000 -1,440,000 1,1 EIO,CICIO $ 10,969,411 11 6,EI56,505 '11,ELI 5,916 1 Ell,' 134 $ 1,8CI7,CI50 De sal- uies Coy rill y - Sltallememl oil N et Rosill iari Fic L ciary Funds - S'la1IE me nil of Fic L aiary Assets arc L iabilillies -notal Irvesiments, aItch E Skate of Oregon L anal Govenr mer i lri�estmE rill Pool -total Flortfolio $ 10,969,411 11 6,EI56,505 $ '1 Ell, CIE 9,115 'I Cl, CIE 5,2115 $ 2EI,'114,990 $ '11,635,916 98,669,712 - 98,609,112 9I 109,639,123 $ MIKE 05 $ 1 '1 E1,295,838 )Intetest Rate Risk. In'leresil rade risk is WE risk ifai changes in inileresi alines will advensely afilect the fain valL a of ar invesimerii. As a mear s of Iimitirg i -Is exposure to fain gall.a losses arising from rising in-leresi nates, 'Ihe C aL riiy invesilrrE rill policy requires than a noir imum of 8CI% of tf e County's iri�E sten ent rlartfolio, wf ich includes monies fE Id in ilf e Sliate of C regon Local Government Investrrenll Rocd, have ma'lL ri'lies oil 18 mortis or less. -rhe iri�esimert in ilfe Sltate oil Cnegon Local GO�Errmen'l Investmeni Pool is ircdLded iri the arraL rill nerlarted or the %Siaiemerii of Nei Position as cash and cash equ N alerts. 'rhe rerrainir g J0% of the Cauniy's irivesimeris rnLsi fare rrraitniiies oil 24 morifs on less. Alt une 130, X1013, 94% of ire inves'lmEri rlortfolia will rrrall une in 18 mor ths or less. Creoit Risbl. Credit nisk is ihE risk that ari issuer on offer courterparty to an invesilmeri will nal ilulilill ills abligalliori. Oregon RE�ised Sltatu'les, Charllen 294, auilforizes the COLriily filo irivesi in obligations of We L r i -led Spates-lneasL ry ar d Unillec States Govennmerill age riaies and insilnL me r laliilies, aerlairi bankens' aaaE pllar ties, nerµ rcf ase agreements, certain f igh-gnat a commercial parlE r arc corporate bonds and abligalioris oil stades and muricipalillies. The CaLWl 's invesilmerill rlcdicy has keen arlrlro�Ec by the CaLriily C am m issicr arc srlE aiilies ihE CaL nily's iris E strri ent abjeatives, reqs fired c ivensifiaation, Geri ain Iirri ita'lions and nE portirig require mer is. -111-ase requirem e rills lira ill it � E sllments in commercial papen aric acrporate boric s to 211% of WE tonal portfolio and 5% in any crie ccmrlorallion, suksic iany or allfiliails. Cammencial paper and aonrloraiE bonds must also be it ilfe -lop two ratings iSSLed ky riallionally recogrii2ed silallislical rating M DIES CHUTES COUNTY, OREGON NOTES TO FINANCIAL SITAnIVENIS1 AS OF AN D FOR Th E YEAR ENDED, L N 8 3CI, 2013 organizations (NR�SROs). As ail , une 3% 2013, 11 -El COL riiy's investments in cionrlorallEi Lards wEirE1 naffed A io Ail t y r-liaric and &1 Floor's, aric A2 -lo Al ty Moody's Iri�estors SeRiicie. Custodial Clrediil Riak. Cusilodial cinEic it risk is the nisk 4a], in the event of if a ilailune of IlTe aoun'lerparty to a inansaation, -11-e govennmerit will not be able to necover J e valLe oil ari investment or collaienal sEiaL rillies in WEI plassession of ari ClOsice party. The CoLriiy's invesilmerii policy regLires 111-ai the ciLstodiari rpicil annual -financial siaiemeriis, provide pnacil oil its Eimployees to acii in this capacit} and sLbjecit itself to the C ount}'s arinL al evalL aiion oil 111- a firm's creditworthiriEiss. Concentration of CreGlil Risk. Coricieriinaiiari of cmecill nisk is WEI nisk ail los: alltritLiec is the magriillLce of a dovernmenll's inves'ImEll in a c ingle issLEir. Tf e COL Ny's irivesilmerii policy K rovides that the maximum that may to in%asted in any one i:ELer, as a percentage oil IrEi fLnd's inial in%aslment., is '10CI°/e for USI Treasuny, -/5% for LSI Govenrimerii agencies wi1 50% of it is amourit in any single gMElnrimEiri sKansored Eiriiarr vise, '10CI% in 111• a SNate of Oneclon Irivesimerit Flool on the maximum imposec by stale statute, 3,r% in Certificates of Deposit wilh 301io ail this amaLrill iri any single qualiilied financial instituJon, 25% for Bankers' Acceptances with 30% of ills arrourii in an} single gLalified firiaricial inslilLiian, 2CI% ilon Cammencial papen arid Conponate notes with 5% of it is amourii in ariy arae corporation, subsic iaries air affiliates, 25% for SSllate arid Lacial Govenrimerii Securities, 2E% fciii Repurchase AgneemEl is wiW 10% cif this amOL O it any single clualiiliac financial institullion. On Juria 30, 2CI13, ill -Ell COLriiy dic not rald irivesimerills with any oris issuen that exaaeced iVese limits. Foreign Currencyl Risk. The CaLn1Iy's invesimerii policy cnohibiis iri�esiments iTai ane rich U. I. dallan- cenomiriaied; iheiiefone 1lre Count} is ricii exposed -lo this risk. S. Rell ables ReceivablEis as of year-end Ilan it r e major hL nc s and 1l a norima.jor aric iritennal service fu ric s, iri ire aggregate, including the applicablEi allowaricec for L ricollaatit le aaaaL nis are as hallows: The County f olds promissory rioles a; a ilie&li of its lericing aric neal e.iaie salEi activities. Laans are mace to not-ilclni-clnafit en'liiies and bear in-leresll ai rates from aero ilci 3.9%. SaleE of real rpiarerty are Of1IEin firianced ty il-e CCll and 1ese interes-l•bearirig notes arEi amortized oven penial nariging ilnom seri -lo twenty yeans. IrillErnEist nates are fi> ed all the ilimE1 of the initial iransacilion at tl Eiri KpiEA ailing nates. Ail , une 30, 2CI13, $2,EI15,042 is duEi circ contracils from sales of real rinarlerty aric $1,898,8'16 is cue from lending activities. Assessmariis ane dLe fnam cpiciperty owners as dart of a local improvemerii district. Elacil- conilnacit calls for semi-arinLal paymEiriis wlich arrortizes Je loan ci%Eni 10 years. Rnapayment, without reralt}, is allowed. -42- Tuanslent Pro pert) Room Toti I Ti ) es No le s and Taxes Ti xas Fecelvables Account; Cloniln ats FIs: a ssme rite Total General Fund $ 1,033,204 $ 1 1,031,:x41 $ 1419,428 $ 1,a 19,999 $ $ 4,998,591 SI a riff - - 9,4E 9 6,489 County%'dE Law Enforcemert 741,730 7,11,719 171,944 913,374 Rural LaH Erforcement 366,146 36(1,14(1 17x,476 536,622 Road - - 399,777 359,277 C es o t utes Clounty 911 301,128 301,138 :8 0,125 587,253 Bet a0oral Health - - :'19,x99 219,099 Solid Waste -190,332 396,552 Flair & Expo (]enter 111,671 1.11,(171 8,029 - 120,300 Nonmajo r a r (I Internal Service 385,490 409,504 79,1,994 1,(1x9,x24 897,899 901,001 3,902,918 Total $ 2,939,369 $ 409,504 1 3,348,87: $ 1,970,743 $ ,913,898 $ 901,001 $ 12,040,475 The County f olds promissory rioles a; a ilie&li of its lericing aric neal e.iaie salEi activities. Laans are mace to not-ilclni-clnafit en'liiies and bear in-leresll ai rates from aero ilci 3.9%. SaleE of real rpiarerty are Of1IEin firianced ty il-e CCll and 1ese interes-l•bearirig notes arEi amortized oven penial nariging ilnom seri -lo twenty yeans. IrillErnEist nates are fi> ed all the ilimE1 of the initial iransacilion at tl Eiri KpiEA ailing nates. Ail , une 30, 2CI13, $2,EI15,042 is duEi circ contracils from sales of real rinarlerty aric $1,898,8'16 is cue from lending activities. Assessmariis ane dLe fnam cpiciperty owners as dart of a local improvemerii district. Elacil- conilnacit calls for semi-arinLal paymEiriis wlich arrortizes Je loan ci%Eni 10 years. Rnapayment, without reralt}, is allowed. -42- DESC H UTE S CC UNTY, ORIEGC N NOTHS TO FINANCIAL SIIATEMENTS AS OR AN C ROR T F E l EAR EN DEC J L N 8 30, 2013 Paymerr is ricirmally mac a in fL II in the everii of sale cif pnaperty or re-finanair c of the prorleirty. Urias ailat le reverie es anei reparted as Deferred revenuers ori - r e c overnmental 11L rids t alariciei sreeii, IP ese are rei%eiriues wr i& are eiarned or are Ccilleicitit le loan iiepay merits, t ui aiie nat available - o liqL idate liak ilities of ire current Pleiriod. A the end of the CL rrerr fiscal year, these balances atter: C. deferred cr arges The County's prepaic pensiciri ciasts, deiileiineic acist till det 1 issuaricie aric c eferred cosi s of iiefuric ed dent are amortized on 1 r a straigl Wine t asis ci%er the peiiicic t enefil led. Clovernmer tal Busir ess-Ty pe Activitics Akitlivities Totc' I DEiferrec ahanges Frepaic Ferisiciri Cast Series 2002 $ 3,069,421 $ 3,CIEI9,21 Series 2004 4,22E,77a - 4,325, i -10 Taial Prepaic Fensicin Clcist /,299,'191 - 7,,195,191 C eilenned Cos- cif Issuaricie Series 2002 Pension Bond 6,-I,'1 E z - E12,154 F eiluric ing S eiiies 2C103 -/,74z - 7, -144 Serieis 2004 Pension Bond E13,8EIz - 83,804 Failuriding �Eeiiies 3004 9,681 - 9,EI87 Slenies 2005 Ft. 11 Faiih & Cliiec it 39,53,21 31,834 i 1,3E16 Fefuricirig Sleries 2C105 51,383 - 91,383 Slenies200i LID 2,742 - 2,702 Slenies 2007 Ft. II Fail 81 Clnec it - 126,684 126,EI84 Slenieis 2008A Fi.II Faith & Cnecii '12CI,OE17 - 120,007 Slenies 2009A Fi. II Faith & Cnec ii E 1,56EI - 51,9 E16 Series 2009 LID z ,42E - 4,z 25 Slenies 2010 FL II Fail & Clnec ii 4e1,6CM - 42,609 FF&C Re1lL ric ing Series 2012 3E z ,491 89,676 440,167 G.C. Refunding Sledes201,21 '11,71Z 56,463 68,177 Toial Cefeiired Cost cif Isslarice 841,938 304,657 1,142,595 C efemiec Cast all Refunded C et 1 G.O. Bond (F L blit Slailety & Fairdrounc s) 31, i 9rI 248,260 -I80,058 G.O. Bond (8enc Librany; "17,4"14 - 37,034 CIC C Builc ing ill 996 COF 9) 2IEI,QEI4 - -16,(164 F F S/8' (ICI (I'I 99EI Cops" 93,'130 - 93,130 ClciL nVy BL ildiric s (IRF&C 2003; 1,399,2183 268,333 1,367,616 Total Ceilennec Cast till Refundeic Cebi 1,2187,3C13 5'1El, 599 1,803,902 llcital Deferred U arges $ 9,424,432 $ 8'I -1,2r El $ 10,241,688 -<V DESCHUTES COUNTY, C REC ON NOTES 110 FII\ M CIAL S TALI EMENTS A, OF AND FOR THE YEAR BSI❑BE , UNE '30, 2CI13 D. Capital assets Capital asset acltivity for WE yeah erlc ed , L ne 30, 2013, was as ilollowc : LEss aaaurriulaled dElplrElciaiian fair Builc inds cin( impinavE ments Beginniing 11,9 I E ,8199; 111,2211,448' Enic irig Land implrmerriElnls BellaricE IriarEases Dealeascs Balanicle C c VE i nmc rilal A c11 iv ities 12(1,2(11,3911 12,49EI,El3Q 36(1,231 (22,1�143,19EI' Caplilal assets, nal t eing depluechIed: 1141,9£11,81 Ell 113,2 E10,2117; (3,263,9EIE1) 14 9,012,093; Land $I 13,491,012 11 $I - 9I '13,z97,071'I Canslruatieln in nluogmSs 9,022,EI�IEI 1,942,91KI ((1,44(1,139) 3,124,e71z TOE ac plitali assets, nal bElind deplllElaicHElc 18,919,71(18 1,942,9111 ((1,44(1,139) '16,(12'1,94(1 Capital aISSEItS t Eling c eplm aiallEld: $ '13£1,932,21'1 11 115,CI(IE1,z -17; $ 13,45E,C192) $ '129,765,742 Builc ings c nd impinavElrrients 74,494,099 Ell, 18(1 - 14,995,23£1 Lanc implra%8MEn1s 4,992,CIz4 4,992,042 EquiprrlEml and %ehicllEs 31,292,029 8199,021 12171,954) EI'I,E149,EI'I',I Imlrasluucltum 9-1,'11M,6EI1 341,81321 - 9'1,283,903 Inlcingible assE-Is 3,8E18,5EI8 299,211CI - 4,147,89£1 11olcIl claplital asSErls, bE incl c Epoeaia1led 209,4(12,399 1,mll�I,l1'I(I (371,954) 2(16,988,195 LEss aaaurriulaled dElplrElciaiian fair Builc inds cin( impinavE ments 119,4 TI ,3941 11,9 I E ,8199; 111,2211,448' (2'I ,310,293; Land implrmerriElnls 11,9£12,1991 1169,841; equiplMOW and Whiales 12,128,EI37; Equiprrleni and %ehicllEIS 12(1,2(11,3911 12,49EI,El3Q 36(1,231 (22,1�143,19EI' Infrasi ruaturEl 1141,9£11,81 Ell 113,2 E10,2117; (3,263,9EIE1) 14 9,012,093; InlangiblE asSEiS (21,21El, 833) (2'1'1,687) - (2,629,220) 11olcliaaclurriulckiddElplrEaalian (£19,389,8921) (EI,�'1�,300) 36(1,231 (93,243,999' Tcltal aaplilal assets, being depinEaiMEd, net 120,012,9(13 (21,£19(1,99(1) ('11,3'11) 1'l3,144,19E1 GaVElrnmon'lal ac1livilies calpilcll clsseVs, nEt $ '13£1,932,21'1 11 115,CI(IE1,z -17; $ 13,45E,C192) $ '129,765,742 EusinEss-tVPE acltivitics Caplilal assE is, not bElind c eplueaicllad: Land $I 1,9'14,TIA 11 - $I - 31 1,924,(137 Cansinuatian an rinagress EI817,860 - E1811,EIE10 TolcIl claplital aISSEItS, nclt bElind cenlneclialed 1,9'14,a31 £1817,860 - 2,£1'11,£197 Caplilal assE is, being dElgreaialled: Builc inds c nd imnllulvElments 32,49(1,973 37,£1.1 f1 - 32,E 88,<18E1 Lanc implraVElmElrrls 313,710C11, -128 796,(145 34,496,'133 equiplmElrnl alnc Whiclles EI,81E1'1,299 21,186 - 6,9C12,4815 InlangiblE asSEIIS £11,429 - 811,2 29 To1c11 aaplital aISSEItS, boing c Elgreaiallec 7;:1,-119,4'19 E195,(106 13,914,2 35 LEISs aaaumulallec dep luta tian far: E uilc inds and irrinpim menis (IE1,499,481) 11727,9£1'1; 111,2211,448' Lanc impinclvemenls 1'11,082,(1881) 1'1,727,(116; (112,8CI9,'IE14 equiplMOW and Whiales 13,9381,95'1) 179'1,(145; 14,329,596; InlangiblE aISSEtS ('11,'1£19) ('17,2816) - (34,615) Molalclammulaloc deplrEciaJan (21,131,319) (3,263,9EIE1) - (24,4CI0,E183' Tcltal clarlital asSEltS, bE incl c enlueck tad, net 51,982,1'14 (2,z C18,962) - 49,513,592 EusinEISS-IynlE aativilles mpilal asse'Is, nElt $ 53,90EI,151 911 1'1,11120,702; $ - $ 92,3819,449 DESCHUTES COUNTY ORSGCIN h OTBEI 110 FINANCIAL SIAT9MBNTS AS OR AND FOR THE YEAR ENDED JUNE 30, 2013 Derinelcliailion ED rIense was sl• arged -lo furictioris/prognams olll4 a primary gCNEirrlmeil as hollows: Goverirlmarlial acitivities: GerlEiral governmental $ '1,332,72.1 Ri, blici safelly 2,494,221 County roads 4,009,4311 H ealth and welfare 2211,820 Capital asse•Is f Elld by the govennemerli's internal saltilisa fulls ane chall to if a vall s ftrrlciiicill Lased cirl their usage cill IT assais 82,5611 Total deprecia•lion experlse - governmental accliviilie;r $ 8,142,760 BlLsiriessl acitivities: Slcilid was -le $ 2,384,618 Fair & Expla ceriten 749,769 RV park '129,'122 Total derlreciaJon experlse - business-)rle acitivities $ 3,263,511 Opel ling Leases — County as Lesson of Real Rropariy 1 l- e Courity reCiEiived $1,4811,358 in lease rental revell 11or1 the year enc Eid , L ne 3Q, 20'12:1, arid it V e County expects io receive approximately $5.4 million it lease rental irlsome liver the il 5 yeans ulcer rion- cancelable leases wl-icl were in effecit ai une 30, 2013. l V ese leases ane cancelable if ani l applrciprialions are rio11 irlcludec iri the lessee's arillal applropriallion resolution. T h e carry irig valt. Ell of real propel , leased uric er norl-oar salable operating leases, was $'11.6 millicirl as of L ne 30, 2013, aril CEipreciatiarl e�I:IEill fon Fiscial Year 20,111 was $29FI,000. E. InterlLnd Activity l0eduric 1 rarisilel Tnanallens In Iriiaduric lransilars ane Ill fon ilia followirig PILrrIoses: Certain griErcial revell furics aril the Fair &I E)KIo Cerlten iieqL ire ac c itional resot, roes inarlsferred 11rom the Genenal Ft, r d for operall ions; certain c abl ,IeRlice fl.nds require transfers from operiating fulls to rill arinual cEll service neqlLiremerits; fees collacded at 11re Solic Wasle facility have keen designated for road mainllenance; and We RV Rark recuines accitional resourlces from the Genenal Hund and a ;rpecial nevent,e furic to meal ils deka service rac uiriemerlis. -45- Nonmajon Ill al Fain &Expo Genenal Fos d Clovennrrienlal senvice Funds RV Rark Cie nil en Tollal lransfeis Clul: Gove nnmiental Aalivitles General Fund $ $ $ '10,'165,049 $ •14,700 9 - $ :: 5,000 9 10,904,749 P onmajor govei r ni ental 408,5; : : ,291,M '180,000 108,544 2,f 18,406 Solid Waste :76,272 376,277 Internal clervice Fun cls 50,440 - 50,40( total $ 458,977 $ 776,272 1 12,456,778 $ 14,700 9 180,000 $ 413,544 $ 13,1 -19,821 Iriiaduric lransilars ane Ill fon ilia followirig PILrrIoses: Certain griErcial revell furics aril the Fair &I E)KIo Cerlten iieqL ire ac c itional resot, roes inarlsferred 11rom the Genenal Ft, r d for operall ions; certain c abl ,IeRlice fl.nds require transfers from operiating fulls to rill arinual cEll service neqlLiremerits; fees collacded at 11re Solic Wasle facility have keen designated for road mainllenance; and We RV Rark recuines accitional resourlces from the Genenal Hund and a ;rpecial nevent,e furic to meal ils deka service rac uiriemerlis. -45- C ESCHUTES COUNTY, C REGON NOTES TO FINANCIAL cTATEMENTS AS OF AND FOR THE YEAR EN C EC JUNE 30, 2013 In ilerfund Lloans. Closis iriab rrEid for IV a design work related to tV a expansion cif the Clcib riily's ac ult jail anc loaris made ilci J e H L mane Society of Redmond were ilirianced wi'l h in'leri L rid loaris. All une 30, X113, $3,865,405 is owed to irEi Clounty's Scilid Wasie Laricilill Closuiie RL rid, $3,349,366 relaiec to WEi design of a propcisec jail expansiciri aric $616,039 frarn Redmond I- L marie Society. Ac ditionally, IT e Cob riiywic e Law Erifarcismeni Cisiluictl loaried $847,049 for the design cif irEi flnoclosed jail expansion. Tre Gerisral Func loaned $19,452 ilci the Flark AcgLisillion and Cevelopment Fund. I -I is ariticiclalec Waii iTe loan ilci the Humane E ociety of Redmoric RL nd will be repaic with ire proceec s 1ham i he repay merit cd ire loans made io i r Ei Humane Sociely, now knciwri as ire Brigrisice Animal Clinic, and the loans for -1e design of ITEi proposec jail a> clansiori will be repaic WIT Cleneual Furic aric Law Eriilciiicemerii Dis-lricil A'1 iiesciL roes. 'Ire loan to the 11@0 Acquisiticiri aric CevEdopmeni Natural FLrid will be reflaic WIT Siaila apporionmerit payments. F. Lorici-Term Obligatioris OPEirallirig Leases — ClciL niy as Lessee IV e CIaL n) leases L L ildirigs and oflliciEi facilities aric aquirlmerii undan nciri-cariceIat le opeiiatirg leases. 'fra ilcilal eD Klended fon such leases fon the yeaii eric ed L ne 3C1, 2013, was aclproximately $233,OC10. The fL I lie minimLm lease payments for lrasE1 leases are as fallow: Hiscial Year Ending une i10, 20'14 ,3015 ,3016 J0'17 '10'18 Total AmIOL nil $ I E18,3117 '1218,3E17 8E1,824 'I EI,CIE17 3,042 $ 421,r ,137 Notes and Bands Tre Clounty has issued Genenal Clbliclailion Bonds, HL II Fail &I Credit CLligatioris aric LimillEic Tax Barids, far both governmental and busiriess-iyps activities, to provide fL nds ilon IT a acquisition aric ciarisiruation of major capital facilities, to acquire perscirial proflady and io fL rid 11rE1 parision liability. Tr e Couriiy also iSisL Eic special assessmEini c ebt lo clrcn ide funds for IT a cons'I rb cl iori of si neeis in s� isiiricl residEirilial areas. Trese bonds will be repaid dram amourits levied against ihEi rlraperl owners Lanefiilec b� 'If•ese imcpicivEimariis. In ITe evEirill 11a1I a ceficiency ehisis LeCkIUSe ciil unflaid ar delingLenil special assessmerils al irEi clime a c ebt service payment is c L e, J e Clcib riily ML,91 provide resources to cioven irE1 deficieriay until ch er IlesciL rce:i, far a� ample, foreclosure flroceec 9, are neaEiived. General Obligailion, FL II Hail & Credil Obliga-lion aric Limited Tax boric are cirecil abligailions and pledge the 101 ilaiir and credit of the CoLriiy. These are serial borics wiir original terms iiariging from 2CI years is 30 years MT iriareasing amoL rills of princirlal malL nirig each dear. Gerieral Obliclailion, Full Faith 81 Cliisc i -I Obligaiiori aric L imilec Tax Londe currently ouilstandirig are as follaws: 46- DESC HUTES COUNTY OREGON NOTES TO FINANCIALEIATENIENTE AS OR AN C FOR TIH E Y EAR EN DEC JUNE 30, 3013 Purpose Gleneiial Obligaliciri and FL 11 Faill- & Cliiec i'I Obligallion Bands: Gloverrimen-�@l aciNilies Gloverrimein-�@l ciciNilies - reft nding Busirieiss-type acl N it ieis Busirieiss-type act Nitieis - reft riding L imileic Tax Improvement Baric s Gloverrimen-lal aciNilies N ales GMeirrimeirilal aciNilieis Business -lyre act Nitieis Det i reilL ric inas $ 76,536,387 4,79-5.35% $ 419,000 1.35% $ 22,50.1 9.00% 380,402 $ 402,903 V e County issued $13,E 40,000 of general of ligation t onds (G.O. Bond Re k riding 5eiues 3013; to r iia is e resWices'Io purchase L.S. Govennmerii Ellaie aric Loaal Govennmerit Series seaLiiitieis that weiie placed in an irrevocable 1L,911 alar ire rIL rpose oil generaliric ilesCIL raeis fcui all future c eb-1 service payments of $12,979,00CI of full fai-IF anc crac it boric s. As a nese N, 'Ire refunded bonds are considene c 'lo be c eilaased and the Iiabiliily I -as teen nema�ec ihom 'Ile govennmenial and bLsiriess aciNilieis aalumns of the siaternerit of rie-1 position. 'rhe reacqLisi'lion riniaei exceeded the riell amigl ig %alue ail the cild detl ky 91394,606. -r[is amoi, rit is t Being eimartizec over IT a remait0rig lifer ail the Rik ric ed det i. 'rf is refundiric was L ridertaken to redi.ciei the dotal c ebt service payments o%er ila rie)t four years by 911,101,500 aric reisL Had in an acanomic gairi ail $1,094,617. As of June 30, 2013, $12,979,000 of t orids are aorisidened defeaseic . Changes in Lorig-llerm Liabilities Charices iri Icirig=lerm otligaticiris for We yeaii endec JLrIEI 3CI, 2013, are pis follows: -47- Balanae at Inteiiest Ratcu vurie "0, 2C 112 100 - 6.85% $ 25,937,587 C1.59 - 4.43% 26,501,742 3.30 - 4.20% 9,423,800 CI.99% 14,673,258 $ 76,536,387 4,79-5.35% $ 419,000 1.35% $ 22,50.1 9.00% 380,402 $ 402,903 V e County issued $13,E 40,000 of general of ligation t onds (G.O. Bond Re k riding 5eiues 3013; to r iia is e resWices'Io purchase L.S. Govennmerii Ellaie aric Loaal Govennmerit Series seaLiiitieis that weiie placed in an irrevocable 1L,911 alar ire rIL rpose oil generaliric ilesCIL raeis fcui all future c eb-1 service payments of $12,979,00CI of full fai-IF anc crac it boric s. As a nese N, 'Ire refunded bonds are considene c 'lo be c eilaased and the Iiabiliily I -as teen nema�ec ihom 'Ile govennmenial and bLsiriess aciNilieis aalumns of the siaternerit of rie-1 position. 'rhe reacqLisi'lion riniaei exceeded the riell amigl ig %alue ail the cild detl ky 91394,606. -r[is amoi, rit is t Being eimartizec over IT a remait0rig lifer ail the Rik ric ed det i. 'rf is refundiric was L ridertaken to redi.ciei the dotal c ebt service payments o%er ila rie)t four years by 911,101,500 aric reisL Had in an acanomic gairi ail $1,094,617. As of June 30, 2013, $12,979,000 of t orids are aorisidened defeaseic . Changes in Lorig-llerm Liabilities Charices iri Icirig=lerm otligaticiris for We yeaii endec JLrIEI 3CI, 2013, are pis follows: -47- Gavarrimeriltil ActhHiao Claims IntElnnal services -Itinds Rens ian at ilgatian banc s Pull Hailh 81 Crec i1 obligatians L namar izec pnerr / (c is c; Geneoal abliclaitian bands L namarizec Fneimiums Laans Gloveuinrr ental iunc s Pull Faith 81 Crec it LIC s N at C RBB abligalions Glaveuinrr ental iunc s Internal services -funds Camr ansate( absences GlavemnrrenteI funds InlEinnal service funds SLSinlcise-type activities Full Faith 81 Credil Cbligalions Una mar ized prem it (disc; Glene11101 abliciaitian bands L namarlizec pneirriums N at C RBB abligalions Clampensaled atsenceis La nc fill clasullEi and paslclasuiie � ales payables DESCHUTES COUNTY, OREGON N OTESI 10 FINANCIAL STATEMENTS ASOFANC FORTHEYEARENEEE JUNE 30,2013 Debt Slmicel Reguiremiants Ceti aeRliC EI negL irements art L hhEld Tax Impnovemerlt E clrlds a rid Eclrlc a end N 0'lEl£1 Et L ne ; 0, 2413, ane as 11allows: CaverumerlalAallivitiev Businass-type Du ei W Rill im July 1, 21(1'121 Ir crazisee Decremsee u r e 3C1, :ICI' 3 Gnu Year Prir aipal Interest g z,E14'l,M I 15,6EI5,0'I'l $ (15,776,'1'10; $ 4,13(1,833 3 3,'145,747 '11,21213,2183 - 11196,896; 1'1,0126,381 2217,2'15 $ 1C15,am 4(1,989,5719 - (2,2146,E137; 38,71421,9421 2,245,E 7'1 2(1'15 107,102 - (34,458; E1713,214z 34,458 6E171,;:14(1 5 ,16(I,CICI(1 3,OCIq,0(la (6,090,0(10; 21,El7ICl,CI0CI 2,495,0C10 3,33(1,171'1 92,989 49,'1(19 111'12,31'1; 29,7181 219,787 1,819,2188 81,30E - (SEI,EICI4; 221,501 E1,9'l4 2,7518,33(1 EIa'1,71a0 - ill 82,700: 4'IfI,ciaa 95,OCIq - 9,181,(1216 3,346,'1218 11381,465: 121,'145,EIN - 861,411 33C1,8071 (42,448; 1,'14f1 1171(1 - 21(1219••2(1213 12141,2146 EI,01'1,3EI8 15,06,959; A,34E,E1153 5,99221,'1218 1271,(153 893,019 638,41a (6213,846) 9lOEI,543 634,0(19 I 821,4716,152 $ 219,040,83'1 $ (3'1,652,634; $I 719,862,349 SI '14,9C171,8219 I 'If ,21215,,e21'1 $ - $I (T18,3E14; Iz,5g1,CI51 SI 71214,4219 197,6'15 - 110,2El51 '181,35(1 10,262 'izaa5,(ICIO 9,64C1,0Cla ('l2,055,OCIO: 9,59(I,CIq(1 2,'155,0(10 2154,E 213 4EI71,999 (371'1,5213; 35(1,999 1'171,0(10 3711,7149 1'11,591 (5,553; 4711,7181 - 3'I'I,(IE18 2171,2121 11219,7119; 308,581 211,70a '10,4 9 3, 3210 55 71,5(1'1 - '11,05(1,8211 - 39EI,040 - ('18,2371) 38(1,4 q3 18,381 I 11,2157,356 $ 10,994,363 $ (13,398,721'1; $I 30,8521,998 $I 3,236,832 Debt Slmicel Reguiremiants Ceti aeRliC EI negL irements art L hhEld Tax Impnovemerlt E clrlds a rid Eclrlc a end N 0'lEl£1 Et L ne ; 0, 2413, ane as 11allows: -48- CaverumerlalAallivitiev Businass-type Activities F u II Faith & Credit L IDs Bards &I h cdes Sari( s & Notes Prir aipal Interest Principal Irate nest F'Oriallpal Irilerest Fiscal Year: 2CI'I,e $ 1C15,am $ 19,717' $1 4,971(1,710(1 $ 2,'133,28(1 $1 2,8971,Ell 0 $1 738,48EI 2(1'15 121(1,00(1 14,;:1.12 2,6E171,8310 2,0,23,44(1 3,0721,954 6E171,;:14(1 2(1'16 '1-1E1,56(1 71,E147 2,7c14,E199 1,9521,80(1 3,33(1,171'1 589,448 2(1'17 E11'1,44(1 21,(18<I 2,6'21,9351 1,819,2188 3,421,(1(16 4(171,471(1 2(1'18 - 2,7518,33(1 1,808,951 8E1�I,:88 42171,431 2101f12CI213 - '13,8' C1,0511 1,0214,691 4,8<ICI,'182 1,62171,71510 202'-20218 16,4 21,218E1 <1,2121,C61 4,469,(182 65EI,9EI1 21(1219••2(1213 - - 6,321EI,'193 51CI'1,713z 1,581,E1a7 1271,(153 Tonal $ 419,C10(1 $ z4,CH6 $I 52,40'1,830 $ 210,5321,951 $ 214,4771,z80 11 5,331,945 -48- aESCHUT ES COUNTY, OREC ON NOTES TO HINANCIIAL STA'T'EN ENTS AS OF AND FOR 11- E YEAR ENCED , l N E M, 201,1 G. Hurid Balance Constraints Func balariCiE s , as listed in ac gregate in the Slta'IE mE n1I of Reverie E s , ExplEiriditures aric C r angel in Fund Balance, ane coristrairiE c io the balance cila; s ifiaaiicin and ac1liviiies till'T e 111, ric c . C onslraintc are ai IlTe level till whicil IlT e fund was oniginally establic l ed. H. Segmentlrifoirration The County mairiiains iriieEi erilenKpiisE funcc. The RV Plank FLric is used to acciciunt for WE cirleral ions of the CICI!L rily's Recreationsil VehiclEi Bark, ICICIcIiEIC iri REic mond, Clregon, The Stolid Was ie FIL rid is L c ed Ila account for WEI OrlElraiicir s oil 'll e CoLrliy's laricilill all Knatl Rciad and 27`r SI1neE11 anc foLii ' ransllEVianc neciyCIIEI Eta ions laciaiec througl• CIL 1 'Ile County. Tlhe accumulaiicin of res ciurces that w ill be reqs, ired foil IlTe closure and plcistclosune coslc assciciia1IEIC wit[ ire sanitary landfill are also accourited for in the Solic Waste FILrid, The OrlElraiion: oil 11l• e County's Fair & E) Flo Center, it CdL dine the arinL al county fain, are accounted for in 11`6 F ain & Expo CEIrkir Furic . Also EICiCICIL NEIC for in 1 r c IlL r d is aciiivity relaiec Ila servicing IlTe gElr eral ciblic a1 ion kcir c , chic inally issued in 199EI i�arid refs rided in 2002 and agair in 2012', to finar CIEI 1rEI CicinslIILatiorl till the facility and WEI neservies far fu'IL re ciarlilal needs, In order la main1lain a I•igh dElgree of iliscial maragemerit, the cirlerallions aric We funced reserves are aCicol, riled for in suk -func c all Solic Waste and cif IlTe Fair & Expo Cer ieii. A k L c get is adopliec foil es cin cif these sub-fL rids. A ciciml: inir c s ciheC L le of rieil Acis iiicir , schedL le oil revenL ec , expens EIs aric cin angEIE in nEli Acis ii iciri aric s& edL le of cias r flows is prepaiiec far 1I I- e suk-funds till Slalid Waste aric of the Fair 8 Expo CIEIr 1 EIII. e Mala n 9 pea le I Revenut F unds BE t ava rIE I Gr nenal f and LED #'1 LED #1 Road DC 91'1 C; 0 .tall Bnoject Healtt (]thy n funds Tot+ I HuncBaIanaec Nor,spendatle Imentary :I ,I 9 9 1;.72,:49 6 S $ $ 1 1,:7:,2411 Reslriated for: Economic deuela pn ant - - - - - - - E 73,349 E 73,341 Public safe r - 3,8t (,13 7 11,319,3E 9 - - - - 3,E 23,S 10 16,( 61 ,729 social son lae:l - - - - - - 2,070,423 9,921,£51 12,197,37111 GoneraIgovii rnment - 954,2A 95,1,27! 0abtsanIce - - - - - - - 476,189 479,18( Tea t no lot ) Im pro ve me n bl 12,147, 309 476,171 13,, 2: 889 Infrastrualure and road maintenance - - - 7,172,; E7 - - - 981,(51 8,35:,441 Pad s and natural resources - - - - - - - E25,323 E2;1,322 Eduaalicn 110 119 latalREatricled 7,810,127 4,3E 9,: E9 7,172,: E7 12,141,309 7,E 70,42: 11,931,629 52,9 61,66,1 Committee to: Economia stabiliaalion - - - - - - - 9,80,1,350 9,E 0,1,750 Put lic safeb 200,65: 200,651 Social sarMea - - - - - - - 366,711 :69,711 De bt ,,i rvioe579,891 - - - - - 979,891 fatal Con millet 10,957,011 10,952,011 Aesic nec to: Economia stabiliaaIle n - - - - - - - - - Eca nomlo do\ielopn enl 1,14,619 - - - - - - 55: ,419 f 9t ,09t Put lic safet, 1,137,7£ 7 601,611 1,371,910 Social ser\'aes - - - - - - - 1,27: ,691 1,: 7: ,691 Ge no ra l l a ve rnmenl 7,: -1 5,: £ 8 1,5711 ,: 3: 1 ,f 1,1,731 Capitalnrojects - - - - - - - 7511,229 359,229 Roac maintemnce 167,081 16: .08t 1ctalAasignec 8,697,314 J,MQ 7: 13,981,741 Unassigned 6,1 36,112 (7,051,92111) 4,371,581 TotE I Fund Balance 9 15;193,,1E6 :I 7,110,127 :I 4,705,: E9 9,044,636 S 12,141,309 5 (7,051,52;1) $ 7,670,42: $ 37,41,1,613 5 87,951,251 H. Segmentlrifoirration The County mairiiains iriieEi erilenKpiisE funcc. The RV Plank FLric is used to acciciunt for WE cirleral ions of the CICI!L rily's Recreationsil VehiclEi Bark, ICICIcIiEIC iri REic mond, Clregon, The Stolid Was ie FIL rid is L c ed Ila account for WEI OrlElraiicir s oil 'll e CoLrliy's laricilill all Knatl Rciad and 27`r SI1neE11 anc foLii ' ransllEVianc neciyCIIEI Eta ions laciaiec througl• CIL 1 'Ile County. Tlhe accumulaiicin of res ciurces that w ill be reqs, ired foil IlTe closure and plcistclosune coslc assciciia1IEIC wit[ ire sanitary landfill are also accourited for in the Solic Waste FILrid, The OrlElraiion: oil 11l• e County's Fair & E) Flo Center, it CdL dine the arinL al county fain, are accounted for in 11`6 F ain & Expo CEIrkir Furic . Also EICiCICIL NEIC for in 1 r c IlL r d is aciiivity relaiec Ila servicing IlTe gElr eral ciblic a1 ion kcir c , chic inally issued in 199EI i�arid refs rided in 2002 and agair in 2012', to finar CIEI 1rEI CicinslIILatiorl till the facility and WEI neservies far fu'IL re ciarlilal needs, In order la main1lain a I•igh dElgree of iliscial maragemerit, the cirlerallions aric We funced reserves are aCicol, riled for in suk -func c all Solic Waste and cif IlTe Fair & Expo Cer ieii. A k L c get is adopliec foil es cin cif these sub-fL rids. A ciciml: inir c s ciheC L le of rieil Acis iiicir , schedL le oil revenL ec , expens EIs aric cin angEIE in nEli Acis ii iciri aric s& edL le of cias r flows is prepaiiec far 1I I- e suk-funds till Slalid Waste aric of the Fair 8 Expo CIEIr 1 EIII. e DESCHUTES COUNTY, OREGON N O'IES 110 FI IN AN C IAL SITATEM EN TSI AS OF AN D FOR -OH E YEAR ENDED , L N E 30, 20'1 "I IV. OTHER INFORNA11ON A. F isN M anE gemient lll-e CIaL riily is e> posed ila vaniaus ri.ik.i of loss nEllalAcl io darts; theft of, damac a iia, and destruclJon of asset,; errors and omissions; irijunies io emFlloyees; aric riallLral disasters. -lre Couriiy purchases commercial insuranae for FlnoclEirty coverac e, tic elity boric ing, calasiroclr is workers' aomFlEinsallion claims and slop lass on i -Is mediaalilderiial rusks. Il self-insL HEM againsil lasses for gEirieral liability, workers' cclmrlensa'lion, mEIC ical and dental benEifits, unemrIloymEinil kEiriefiis and o-11er risks. All operations OfWEI Clount5, as well as ilwa aalnily service districls (ICEIscII"LlIEls County c-1-1 and E>ierision and 4-1-1), participate in the Claunt5's self. insurance Kpiac ram. Neill-er Black 1310te Ranclr rior E unriveii SEiRliaEI Clainiat particirlaies and De9CII'Lies CaLrilly 9-1-1 County Service Cistrict's participatiari is limited io Lnemplaymerit kEinefiils and medical/cen'Ial. The mrd party insuranae coveragEl, obtainElc ty WEi CcLrilly sElRliaEl districils not coveriec l: ire CaLnty'a self-insurariClEl program, rad rio significant nElcuclions iri the levels of insurance coveragEl iri 11-E1 paail yeah. SEit'lled claims have rias exceecEid insullariClEl aaenace in arty oil 11 r e Klasi i l' nEle fiscal 5 ears. The County es•limaies liak ility for incurred losses on boilr reparted and L nreparted claims for g8rieral and �Eiricle/fleet Iiakilit5, warkEirs' comperisaiiari and emplaSEie medical coveragEl. Workers' compensation, c eneiial aric vel- icuehlkiel1 liabililly estimates ENO Kpiimaiiily based on indk idual aasE1 Eistimates ion reparted Claims and ihlloL gh histolliclal data fon L rireported claims as c e-lermined k 5 ire COL riiy's Riak ManagEimEirii departmenil. Liakilities are basEic on esilimallec to-lal coal of selitling Cuaims. Liabiliiiea includEl ari amount ilon Cuaims hall IT all l'abEl kElen lnaullllElC bu'l riot rerlarted (IBNR;. TI'El lleaLli of 1I'E1 Klrocess to es'limalEl the claims is riot an exact amourit and accordiric ly Cuaims a118 reevalL ailEld Kleriodiaally 11a corisic er the effElcis oil inflaiiari, recenil claims settlement ireric s aric olll'Elr eaoriamia aric social factors. Ray merus, 1hom the furic s whose acilk ii ies are aavenElC , are madEl 11a 111`8 iritellnal service inauranae ]L rlc a, based on -Ihe eslimaied need -lo pay prian aric CiLmlerii clairrs aric io aacumulalIEl 11189CIL rclEls for fOLIM loases. Liakili'lies e�aeElc assets, as of JLrie 30, 2013, iri the InsullariaEl FLnd Fall insurariaEl programs C00r'Tan mElc ical/dental) b5 $I: 83,264. -lhe net Klosilion oil -T e Health BElriefiils 11nL st Furic (Imec ical/c ental) at JuriEl 30, 2013, is $1,10,388,'1'11, whicll- is 7'1% of Fiscal Year 2013 claims expense. ClhangEls in IT a InsuranC118 RL nds' claim liabilities alle as tallows: Claims Klay at le, JuriEl 30, 2011 FY 2012 Claims experisEl FY 2012 alaims Klaic Cllaima Klay able, JuriEl 30, 2012 FY 21013 Claims experisEl FY 2CI13 Claims paic Cllaima Klayakle, JuriEl 30, 2013 Ir surancle Helalth 8enelfits FI and Tri slt FI and 'natal $ 2l,'l17,294 $ 1,,338,638 $ 3,355,932 a, 3109, 890 15,,-IEI O, 802 17, 630, 692 1,27117,E153 14,EIE16,839 16,144,692 3,2109,331 1,032,601 4,84'1,932 1,Oc 5,872 14,: 71,139 15,667,011 1,'l 35,031 14,043,079 15,778,110 $ 3,'1x10,172 $ 1,5EI0,66'1 $ 4,730,833 -50- DESCHUTES COUNTY, OREGON N011ESI 110 FIN PIN C IFIL STA11EMENITS ASIOFA�DFOR TFEYEAR ENCEC UNE30,2013 E. Contingent liabilities and Commitrr ents Thea CCIL riiy is cicirilirig ently Ii at le with rscipecil 'lo lawcIL its aric ciihar clairrs inciicerrlal Ila tl• a ordinary counse of i -la cipera-1 ions. Claims ciovenac by II r e Coy r iy's selil-ir SL rance ane reviewed ar c losses aiie actin ed basec on Ill'a judgrnert of COILnily maragemen'l. Aciciciiiding Ila Cloy Il management, basec cm advice of legal ciounsel with respecit Ila st,cih Iilligatior arc cilairns, ultimate disrIcisiiion of iheise mat'leirs will rcii have a maie0al acveirsei eilfeci or 'If a ilirancial rlcisillion or nesulis of Cot,riiy opeiiaiiors. As of Jlrs 30, 3013, the COLMi had no mallarial cicimmiiments oListandirg, it the iloiim of contracils for cionsilnLcitior projeciis. C. Participatic n in public employees iiaili ieirr ent system Ths Oregon Public Enigloyees Retinemer1 Sysiem i1RERSI ori "-Ihe Slystem";, Kpici%ices siatewica defirec benailit and c efined contriltt. i ion plaris for eiligible errployeiis such as t. nits cd siaie goveiirimarii, poliiicial subdivisicins, comms nity colleges and school distrials. For the Coy riiy and Wer eiligible emplciy era J a f ave joiried Ilhe Sliate arc Local Government Rails Focil, PERS is a cosi-sharing, mILl'liple-arrployer system. R E RSI is administered uric er Onegan Revised E1atutes DORS; C r apter 338, 338A and Iriieiinal RevenLa Code Slecition 4CI1(a) by the PuL lic Employees Ratinemerl Board. T l• a Boand has 11'a a0l• ority L nden state slaiLtes io amend the Plan's benefits and contribution rates. REFS issLeis rIl.blicily availatle financial reports 1 h ai iricdL de financial statements and iiegL ired st, pIKIlementary infonmation. T l• a rerlarts can L e obtairisc from -Ire Oregon PuLlic Emplciyeieis Retirement Sys-lem, FO Bci� 2370(1, Tigard, Oregon 97381- 3700 ori by cialling 'I -503..E 98-7:17 7. T h e F fans ciilfer reiireimen'l and disat ility benefits, post -employment f ealihamie L einefills, ani -IL al cosll cif living incmeases and deeih beiriefills to Flan members aric Leneficiaiiies. Eariefi'ds differ cepericing uplan en-lry date. RE RSI Tien One aric T ier Two plans and ih a Onegciri RL blia SlEINRiei Rei irement Plar ijOR SIRR' esilablisheic fcir enuKlloyees hired ailter ALgLat 29, 2003, are esilablishec t state sie lute ido provide beriefills for share and locial governmerrla and ITein emplloyees. The a0hodIly la esieblish aric amend the Leriefii ppici%isions of IT Plan reslls witl• the Oneigon Legisla'11. re. The Cot, riiy fL ndirig pcilicies and PIeinsior eD Klense inCIIL de all ciomplarient unils wish 1 h s exception of Black Buiie Fanch Service ❑isl0cit aric Sunniveii SlaRiicie ❑isllnicd. Tf ese Cisinicits have separalle RERSI accounis whicih aiie not significiaril it relaiicin Ila the County. They aiie iriciluded in their seplaraiely issLed annt.al reports. The requiiiec employee cioninit L Ilion of 6% is paic by WEI County. Effecitive Jant. ary 1, 2004, II is 60/a contribution was neimiited to the IndNicual Account Rrogram (IAP) fcir all aligitle emplIciyaes uncer the ORS 23EIP1 Indi%idual AciCIOL rii F ncigram Plan. The CCII Mi also contributes the iiame ining amciunts neciessaiiy to pay berieiliis when dei. Fon Fliscal Year 20'13, ihei CCII rrly's ar nual plansion cost ciil $8,1'13,577 was eiqual to Je Cot,riiy's requireic and acitual cicirinibu,lions. The Cot.riiy is regt.ired by ORIS 338.325 Ilci cicrrrlribute at an acts arially determined rate. The anuKlloyer irate ac opted 1:y 1hs R E RSI bos rc basec on We e DeciamL er 3'1, 20C19 aciLe rial valuaiicin 11cir the Cot. nlly for Fiscial Yeaii 2013 was 10.33% for Tier One and Tieii Two general service eimplloyees. Flor ORSIRF employees, the CoMrnd reimiited cionlAbutions Lased cin empllciyee class. OFSRIP ccinllribu'ion rates were 6.z7% fcir general services and 9.18% for Klolicie aric fine employees. Tf ese OFSIRP rales were adorllec Lased cin acdt,enial informaiicin regarding pliicijeclleic cicists ciilihe new plar. The adlLarial assumptions in the Cecerrber 31, 3009, %Eluatiori includec ila; 8.00ra inveslmeril rate of neilLlin, (b) Klrcijecilec salary increases of U15% with addiiicirial increases for rparrciiicin aric lorigevi) Ill•a-1 vary by age and service, i1c; r ealthciana ciosi inillaiicin of 8°/a, gracing c own Ly 0.5% per year Ilci 5% in 20'13 and (d) certain c emcigraphici assurr ptions. The L ndeiily irig lorig-leirm assn med rate ciil inflation is 2.75% per year. -5'1- DIESICHU"LIES COUNTY, OREGON NOTES TO RINANCIIAL STATEMENTS AS OF AND FOR THE YEAR ENC ED , l NO 3CI, 2013 TTrE aGlL arial value of PB RSI assess all fair markell value ori ire valL a'lion date less a reserve equal 'lo a prorate portion of the iri�Eall merit gams (110ssEs; civerr Ire four-year perioc ending an irE �aka'lion dale. 11rE unfunded acduanial liabililly as crit CEcrember 31, 2009, valLalicin is LEirig amortized ori a level perraeriiage of ciovered payroll on a closed fi>Ed lleiim mErllf cic, over c10 years, 111-uoLclh Decembeii 31, 3027. Annual Riscal Year Pension Enc ing Cost QAPC) 6/30/20'11 EI/30/2013 EI/30/2013 5,584,264 7,904,884 8,113,577 Percentage of AP CI Cloritribulle d 1 CIO% 100% 100% $I Net Perision Obligation E11feciNEi . L ly 1, 20'13, the County's FERS rates will iricmeasE lla 10.84% 1101 THE r OnEi and Tlien Two employees, llo E1.70% for ORSIRF gEneral semicie emcllo5ees and to 9.43% for OFSIRP policie and 1lirre employees. -W EISE nates are based ori 111• e C eciemL er 31, 20'11, � eiluatiori as ad,Ii.islEic for aL miEirill legislation. T1hE Coy niy issr. E c L imillE c Tax t onds in X1002 portion of ills estimated urifuric ed actL arial IiabiliVy and Nagle 1115 regarding lll• a outsilandiricl debt'. 30, ]C113, was $486,34EI. D. F ost-employmient benefits and 0004, the proceeds of whi& wE nEi used -lo finarice a (see Note III.CI regarc ing tl• a balance of the perision assell Amortiaalliciri of llf Ei pension assell for -1f a yeari ended , unEi Oregori Fut lic EmployeEis ReliuEimE rill Sysiem — REWHEimerill Healih IrIAL rance MCICIL n'l (RHIA' Plan Description. As a rrEirrber of Oregari RLblic Employees RErlirErmEirill Slysllerr ilORERSI; the CloLnlly ciarill ribu'lEIS to I Ei RErtiriEimerill HeaNlr InsLriarioEi Account ilRH IA) for ea& ciil its Erligible empkli Eies. RHIA is a oosi-sharing rr r.liirlle-empklr Eir definEic benefit o -T er posllEirr rlloyrr ent benefit plari adminisierec t 5 OPERSI. RHIA clays a morithly ciorilrit L Ilion (1curreritly $6CI per moral: llawarc lll-Ei cost all N edioarei cion paniciri heallll- insuraricie rpiEiniiLrrs of eligiblEr nEilinEies. O11Erclon Revised S'lalr.le (DORSI; 338.420 establisl•ed llf Ei irLst ilr.ric. AkWcirilly to Eisllablisl• aric americ -Ihe Lenefi-1 provisions of RHIA residEi with llhe Onegori LErclislatune. The Plan is cdoSEic to new entrants afleii , anuary 1, 20CIz. OPERS issues a pLtlicly a%ailaLle finariciial report lll-all iricdL des iliriancial statements and required suprllemEinllary iriilarmaticir. . -W at report may be cibiained Ly wrilling Ila O11Eigor1 Fr.L lic Employees Retirement SlySlEin-, RO Box 237(1(1, Tligard, OR 9728113700. FLricing Poliay. BecausEr RHIA was crEiallErd Ly enabling legislallion (ORSI 238.420;, cionilributiori requinEimerills of llhe plan memLEirs and tl•e particirlalling employers were EislaLlishec and may be amEirided only by the Oregari LErgislaiLlIE1. ORS rEiquire llf-all an amourit equal to $60 or lll-Ei to'lal mariWf cost all MEidicane ciamclanion f ealllh insurraricie premiums crciveuacle, whiahENEir is less, sl -all be paid ilnom llhe Retiremen'l Health Insurance ACICOL rill EistaL list• ed Ly the Eimclloyer, and ariy marillf- ly cosll iri excess of $60 sl• all be paid by thEi eligiL le rellired rremL er iri the mariner providec in ORS 338.2 10. 11CI LO elicliL le to receive this moWly paymenl llowarc '11•e prremiLm acist Je member must: 1l1; have Eiight years ori more all qualifyirig seNicEi in PERS at -Ihe time of retirement or receive a disatilit5 allcrwancre as if llhEr mEimter had eigl-ll years or more of crEiditable seniice in PERS, il]: 11EicrEiive both Medioare Parts A and E cici�eracle, and 113; enroll iri a R ERSI-sponscired hEiali f• ple ri. A M niiving spor. sEi or c eperic ent of a deceased PERSI retiree who was Erligible lla reciei%Ei the sutsic5 is eliclitki llo receive Je sr.bsidy if Ve cir she (1) is 11EicrEiiving a -53- DESCHUTES COUNTY, OREGON N OTE SI 10 FIN AN CIAL SITA1 E MENTSI AS OF AND FOR THE YEAR ENDED JUNE :0, 2CI13 relliremeirill tEiriellii on allowariae from FERSI on (2) wa; insured at 11rE1 lime the member diec grid 11re rrEimter reel ired befarEi May 1, '1991. Farliaripalling putlic errployens ane coritractually neqLired'lo aaninibuie la RHIA al a nate assessed eaalr yEiar by OFERSI, 0.29% of aririlal covered payroll for Tier 1/Tier 21 emplo�Eies, 0.19% Ilan OPSRP employees. TrEi CIFERSI Board of TrlcieElc sett the emplayEircontribLtiori nate based on Ire annLal necluired coritritL iari of the emplayens (ARC., an amoL rii aatuarially cEiierimined in accordance with -IVa parameter; of GASB cliatement 45. 1 r e AIR CI rEipresen'l,c a leVEll of funding Ill al, if plaid on an ongoing t as is , is projected to cover nonmal aos-1 eacl• dean arrc anrOri iaE1 any L nfL ndec aartuanial IiabililiEis Qar fLric ing ED cress) of ire plan a%Eir a peniac riot is exceed 'Ihirt years. Ire Clounty'S contribLtianc to RHIA whiar eqL sled tl• a rEiquinEia con'Abutions each � ear were inclL c ed wO tl-Ei pl%merits fon I V e netinEim Eirit plari c ec cmibed in N .0 above arrc were approximately $1324,666, $195,293, and $1291,085, respec-lively, for the yEiarc eridEia JuriEi 30, 3013, 20'13 arrc 2CI11. Deschutes ClaL n11v Retinee HeaI1 Plan Plan DEiSarirtiari. The DeECrlieS Cat.riily RelineEi Health Plan is a Single Ein-rloyer defiriec benefit postemployment healllrarane plari that pnovice; rrmeaical benefit: 110 eligitle retined employees of Deschutes County, DescW EIS CoLrilly Extensiari and 4-H Service Di;llniart arrc Desal OeE County 9'11 SleRice Diciniart and tl•ein benefiaiaries. Tf e plari Vac two comporiEiriis: the Self -Fad HEialtl• Flan whiarr is reqs ired by Oregon Revised Sllakie5 2z3.":03 'lo pnovide rellirees w# gnoL p r ealth arrc derital insurariae from 1e date of re l irem errl to agEi E5 a-1 the E am Ei nate p rav is ed 'IO at. rrEinll Eim r loyees and the Slut s is ized Heal -1 h Plan L ric er whicrr the Cot. rily pays all or part of the I GaO care oasis fall Eiligible netineEis pricer several aolleaive bangaining agreem entc . The cri'leria to delerm ine whether an em r loyee is eligit le inalL c e: yes rs ail service, emplayea age, disability CLe to line all cul1y and wrEIWEir llf Ei emplayee has �Eisted in the necpecJve retirement plan. FL riding Policy. Ire Clountyfurics -Ihe benefits ari a pay-as-you-ga tasi;. Sliriae thellollal arinual coniritLllion in the ars nrreril yean was less 11r an 'Ihe AnnL al RegL ired Claninit 0 ion, a liability is presenlled ori We County's Sllatement ail Nel Posiiiarr. Annteil OPEE Cost anc Neil OPEE Obligation. IVEi County's arinLal aWEir posllEirrployrren'I beriEifii (JOFEB) cos11 ilexpense) is calculated based an 1e ernua,l rEquired ciontribution crfl ilhE empJoyler (ARC), ari amount aGL ariall� c e'lermined in aacondariare with the r aramEilem of GASIB Na. 49. The ARC rEipre; ents a IEN Eil of fLndirig tha'l, if paic ari ari arigoing tasi:, is KlnajecllEid to araREnr nanmal cost Eia& yeah and amortize any urifuridEic aCliLarial liabilillies Ilc r furic ing excess, o%Eir a period not 'lo Ery aEied 'Ir in years. ThEi following tat le shows the aomplarient: of Ilre COLriiy'E arinual OPHEI cost fon the year, the arrount acllt.ally craninibWed to ire Fllan, arrc changes in the Coy riily'E net OPE B otligation -Ic DEISCI' uiec Cot. nily Retiree Healir Plan: -53- DESC HUTES COUNTY, OREGON Ill CTE E TO FINANCIAL c TATENIEll AS OF All FORTH EYEAR BN C BE JUNE 30, 9013 Arlrllal reiquiiied contriblLiiari Interesi ori net OREB obligation AdjU s irr ent io Il V e ARC for rie11 OR EB obliga-lion AnrlLal OREB cosi Es-limalec contributioris Increase (cecrease) in net OR EB okligation IN Eli OF Ell okligatoin - beginning ail year Neil OPEB okligation - end of year Riscial Yean ll ing urie 30, 013 June 30, 7012 $ 4,40'1,396 $ 3,208,045 314,212 239,1E C (533,088) (401,798) 4,182,580 3,04CI,061 (823,520) (611,532) 3,359,060 2,4221,535 10,414,18EI 1,991,691 $ 13,773,24EI $ 10,414,186 Tf e C ounty's arinL al OPEB aril, the penceritage of arinual OF EB oast aarilluibuted 1Ia the R Ian, aric ll -e net OF EB obligaliori fon Fisaal Yew 2013 was as follows: Funded Eliatus aric FLndirig Pnogiiess. As of JLrie 30, 9013, Je most recerii aCkeirial �aluatiori date, tre Plan was considereic unfunded. Tree ac1lLarial aaarLec liability for berieiliis was $38,310,071, aric tre aatuanial %slue of assets was $CI, resILI irig in an Lriikriced aGILarial aacmt.ed lial liily (Il of $38,310,071. 011 these amoLriis, $18,968,211 reilated to tre SubsidiWc Ill Plan aric $19,341,8E, related to the Slelf- Pay Ill Plari. The covenec payroll Ilarinual payroll of aative emplayees covered ky the Plan; was $E M66,EI16, and -Ire ratia of ire UAAL io the covered payroll was 74.29%. AcilLarial valLei ions ail an ongoing plan iri%alve esilimaies of ill valLe of iierlorieid amounts and assUrKliions all the pliiot ability of aaaL rrence of even -Is far into 11 r e 110une. E> amples inalL de assumptions all future employrrreirii, morialilly, aric ire heallIll cosi trend. Amounts determined reclandirig Ill fLnded status of the plan and the arinual regLired aanilnibu'lions ail the employen are sub,leci la continual revisiari as aaltal iieslLlis are compared with past expec,lallions and new estirra-les are mace abO0 Ire 110une. Tre Eared le of funding pragrecs, presented as riegLired sLppleimeniaq information incluce Illow, PIneiserills 11rerid irillcrimatiori all wI eE&ar the aatuanial %clue of plan assets is increasing ar ceicreasirig oven lime relative to the aCk aria) accrL ed liak ilities for keinefills. AGIL aria) Methods grid Ass1. rn p -lions. Projeatioris ail k enefi-Is iloii finaricial reporting purposes ane based ori the sukstanlli\ei plan (Ille plari as Lnderstood ky tre err ployeii aric tre plan members) and iricdude the types of berieilits Klro\iced at ire tiara ail eaal• �Elkation and the risioiiiaal palierri oil sharing of tenefill accts -54- P erceritage Fliscial Year Arinu all of Annual C PEE Net OPE B E r ding OPEB Closil Clor ik utioris Clost Contributed C bligation EIi13Cl/2011 $ 3,049,139 $ 571,619 '18.11% $ 1,991,051 EIi13C /2019 $ 3,040,CI61 $ 611,5321 20.31% $ '10,414,1 E16 EIi13C/2013 $ 4,'189,98C $ 823,520 '19.69% $ '13,713,946 Funded Eliatus aric FLndirig Pnogiiess. As of JLrie 30, 9013, Je most recerii aCkeirial �aluatiori date, tre Plan was considereic unfunded. Tree ac1lLarial aaarLec liability for berieiliis was $38,310,071, aric tre aatuanial %slue of assets was $CI, resILI irig in an Lriikriced aGILarial aacmt.ed lial liily (Il of $38,310,071. 011 these amoLriis, $18,968,211 reilated to tre SubsidiWc Ill Plan aric $19,341,8E, related to the Slelf- Pay Ill Plari. The covenec payroll Ilarinual payroll of aative emplayees covered ky the Plan; was $E M66,EI16, and -Ire ratia of ire UAAL io the covered payroll was 74.29%. AcilLarial valLei ions ail an ongoing plan iri%alve esilimaies of ill valLe of iierlorieid amounts and assUrKliions all the pliiot ability of aaaL rrence of even -Is far into 11 r e 110une. E> amples inalL de assumptions all future employrrreirii, morialilly, aric ire heallIll cosi trend. Amounts determined reclandirig Ill fLnded status of the plan and the arinual regLired aanilnibu'lions ail the employen are sub,leci la continual revisiari as aaltal iieslLlis are compared with past expec,lallions and new estirra-les are mace abO0 Ire 110une. Tre Eared le of funding pragrecs, presented as riegLired sLppleimeniaq information incluce Illow, PIneiserills 11rerid irillcrimatiori all wI eE&ar the aatuanial %clue of plan assets is increasing ar ceicreasirig oven lime relative to the aCk aria) accrL ed liak ilities for keinefills. AGIL aria) Methods grid Ass1. rn p -lions. Projeatioris ail k enefi-Is iloii finaricial reporting purposes ane based ori the sukstanlli\ei plan (Ille plari as Lnderstood ky tre err ployeii aric tre plan members) and iricdude the types of berieilits Klro\iced at ire tiara ail eaal• �Elkation and the risioiiiaal palierri oil sharing of tenefill accts -54- DE SC H UTES COUNTY, OR EGON NOTU TO RINANCIAL SWI-ENIENTS AS OF AN ❑ FOR 11F E YEAR EN DED , L N E 30, 20' 3 L EIMEIEIrI 11'EI Elmplloyer and Alan rrerrbers is that point. Tr e actL arial methoc s aric asst rr p1 ions used include techniques that ane cesignElc to redLClEl the effects of sl'ori-term volaiilily iri actLanial accrued Iiat:ilities grid irEl acituanial �alLe of assets, consistent with ilre long-term PlElrsrlecli�El alIVEl calCiLlations. Assumptions used in calCiLlailing lTe ackarial IiabililiEls associated wilt ire Deschutes County Retiree Fealih Plan include a 3% irivesimeril retL rri; an EMIL mec inillelion rale of 2.5%; ari insurance pinemiurr annual trend vale till '10.0% ilon Fiscal Year 20'13, neC L cing to 9% over an '10 yeah pleriod; a neiinee heallr cllaims annL al trend nate of 11.0% for Fiscal YEIar 3013, reducing to 5.5% over a 11 year penicic ; and relinerrenil nates used t:y Onecion KERS adjust ac ilan CaL riiy 'Irends. Tl' e L nfL ndec acituanial fiat: ility as oil Jurla 30, 2013, valL a'lion is being amort iced oven a 30 y Eiar apen periac . The Eniny Age Nonmal DEAN; Acituanial Cost Meirac is Lsed to celarmirie tre Normal Closl aric ACkeirial Accrued Liat ilit} . Under J is methoc , the aclL arial present valL a of the projecited beriefits of eacr active employee inCILcec in &a valL anion is allocated on a level dollar basis over the senvice of the acilive employee teiMaen assumed Entr} Age (date of hire; and assumed Bxit Age(Is), 1ka portion till this acituanial pneserii valL a allocailed -lo i lr a valL aiion yeah is callec We normal cost for it r ail acitNe Eirrployee. The sL m of these iridividL al normal cosils is the Plan's N arrr al Cost for the va1L ail ion } ear. The portion of i l' e act L arial present valLe of all pnojeciec beriefiis (linciludiricl t:eriefiils for riari-acti�a particirlanils) that is not proviced for at the valL anion date t:y to acituanial present va1L a of iluture normal ciasts is called tr e ACiL arial Accrued L iat: ilit} . L ric er this mall -ac, i l' e acituanial chins (losses', as they ocCL r, redL ae (increase; J e L rik rided Act L arial Accrued Liability. The CeschLies CaL nil Retiree Feal-lh Rlan is deemec "unfundec" in accorc arlcie wilt the nelevant CIASEI statements. The ilable below presents a schedL le oil k riding pnogness ilon ill' a most necerit aC11L aria) � alualians for the CIOL nty's pastre,lirement VEialth plans. E. Lar dfill alosuilei and postclosuilei ceire costs Stave and Fedelial laws and reclulaiicins require tai We County place a final coven on its landfill sides and rlerionm certain mairitenarice aric mariVoring funations at J a sites for a rr inimLm of 30 years ailten clasL re. In ac c ition to operating EI} penses nelailed to cL nnerit acitivities of the landfill site, an ED Klense rlro� inion and nelailed liability are being neciagnized basec on J a future elosL re and pos•Icilosure care costs that will be iriCL rred nean on afiler the dale the landfill rice longer acicierlts %as -Ie. Tr e recogniilion of hese landilill closure aric pastclosune sane cosils is based on the aural. nil of ill' El lark ilill L sec each year. A11 , L ne 30, 2013, the estimated liat: ility for landfill closure aric pastclosune care ciosts is $'I 'I .'I million. lir is is based on engineering estimates till 58.8% Lsacle ail Krio-11 Landfill (7,350,000 cubic }arcs Lsec of '1e,IE00,000 CLbic yards a�ailat:le' and full usage at of er smaller sides. 111 is esilimalec iT eill an adc iilional $8.2 rrillion will be neciognized as closure and pasiclasLre care ciosts lteiweeri Lly 1, 2013, aric We cane the lark fill is currently expecited to be fillet to ciarlaci) Qthe yeah 202 9 . Tl' a esllirraiec total current cos11 clil tr a laric ilill CIosL re and pastclosune care, $20,92FI,000 is basec an the amount that waLld be paid if all equipmenll, ilaeilities and -55- Aclluark I Pciic Ir toge Accmuec UnfurdElc of Covemec Ad UE ilia I Liability lCverfu r dec ) Aclua ilial Value of QAAII; AAL Valudiar Assets Entry A ge 11 AA IL; Dde (a) (k ) (b a) 71PACIC18 11 9'1,56a,61,e EI 2a,C711,49a $ 01,311,45(1 6,13Cl/0011 28,090,1,1(13 $ 08,0(19001 6,13(1/0013 38,;:1'10,07'1 $ C 8,31 C1,C171 E. Lar dfill alosuilei and postclosuilei ceire costs Stave and Fedelial laws and reclulaiicins require tai We County place a final coven on its landfill sides and rlerionm certain mairitenarice aric mariVoring funations at J a sites for a rr inimLm of 30 years ailten clasL re. In ac c ition to operating EI} penses nelailed to cL nnerit acitivities of the landfill site, an ED Klense rlro� inion and nelailed liability are being neciagnized basec on J a future elosL re and pos•Icilosure care costs that will be iriCL rred nean on afiler the dale the landfill rice longer acicierlts %as -Ie. Tr e recogniilion of hese landilill closure aric pastclosune sane cosils is based on the aural. nil of ill' El lark ilill L sec each year. A11 , L ne 30, 2013, the estimated liat: ility for landfill closure aric pastclosune care ciosts is $'I 'I .'I million. lir is is based on engineering estimates till 58.8% Lsacle ail Krio-11 Landfill (7,350,000 cubic }arcs Lsec of '1e,IE00,000 CLbic yards a�ailat:le' and full usage at of er smaller sides. 111 is esilimalec iT eill an adc iilional $8.2 rrillion will be neciognized as closure and pasiclasLre care ciosts lteiweeri Lly 1, 2013, aric We cane the lark fill is currently expecited to be fillet to ciarlaci) Qthe yeah 202 9 . Tl' a esllirraiec total current cos11 clil tr a laric ilill CIosL re and pastclosune care, $20,92FI,000 is basec an the amount that waLld be paid if all equipmenll, ilaeilities and -55- UAAL as e Pciic Ir toge Runc Eic Covemec of Covemec Relian Fayrcdl Payrcdl (a JL) Ila) (b-a,la; CIAO% 11 46,966,524 58.280/c CIAO% 11 93,2(14,383 5C Aao/c CIAO% 11 9'1,56a,61,e EI 71Z .090/c E. Lar dfill alosuilei and postclosuilei ceire costs Stave and Fedelial laws and reclulaiicins require tai We County place a final coven on its landfill sides and rlerionm certain mairitenarice aric mariVoring funations at J a sites for a rr inimLm of 30 years ailten clasL re. In ac c ition to operating EI} penses nelailed to cL nnerit acitivities of the landfill site, an ED Klense rlro� inion and nelailed liability are being neciagnized basec on J a future elosL re and pos•Icilosure care costs that will be iriCL rred nean on afiler the dale the landfill rice longer acicierlts %as -Ie. Tr e recogniilion of hese landilill closure aric pastclosune sane cosils is based on the aural. nil of ill' El lark ilill L sec each year. A11 , L ne 30, 2013, the estimated liat: ility for landfill closure aric pastclosune care ciosts is $'I 'I .'I million. lir is is based on engineering estimates till 58.8% Lsacle ail Krio-11 Landfill (7,350,000 cubic }arcs Lsec of '1e,IE00,000 CLbic yards a�ailat:le' and full usage at of er smaller sides. 111 is esilimalec iT eill an adc iilional $8.2 rrillion will be neciognized as closure and pasiclasLre care ciosts lteiweeri Lly 1, 2013, aric We cane the lark fill is currently expecited to be fillet to ciarlaci) Qthe yeah 202 9 . Tl' a esllirraiec total current cos11 clil tr a laric ilill CIosL re and pastclosune care, $20,92FI,000 is basec an the amount that waLld be paid if all equipmenll, ilaeilities and -55- DIES CHUT ES COUNTY, OREGON NOTES TO RINAINCIIAIL STATEMENTS AE OF AN D FOF TF E YEAF ENDED , U h E 30, 2013 SE R ICIE s HE ql ired to close, manitor anc mainilain 11f a laric fills were acgl irE d as of , une 30, 2013. HawE VE r, it E acts al aost of closune sand r osilcdasl re cane may t e higher on lowen cue io inflation, chariges in 18cil- riology or CII• ariges in negulaiiaris. Fan tP a pass several years, the COL riiy has desigriaiec nesol nCIEIs for future Cllosune aric r Clsiclosl ne cane anc it ariliciipates aoritinling ala co so. -rrEI CClunty meets WE "Laaal Govenrmerii Finariaial Test" Mich provicEls ilirianaial assunariae as io tr e C ounty's abiliiy 11a meet ills firiancial abligaiians for Cllosune and postclosure. F. Rund Stnu cture Tl EI Cac rally maintains ClElrtain additiarial sub -ft nds fon its awri sPEICIi11iCI management needs. 'rrEIsEI suL-•furics are consolic a11E c in11CI the apprapriate fl Ind far finariciial reporting rll rposes as nEIC1011 IC by gElnerally aacerlied accounting prinairlles. Majon Furic s - Govennmerital Genenal FL ric - s Claal nts Ilan 1 r EI finanaial orlElraliClns of tr e C al Wily whiar care rich aciClal rIIAC for in s riy otr er fl nd. Rniricipal Bounces call revenues are rnorlerty taxes and revenues 11nom the Siate till Oregon and Redenal govenrimeriil. Experic itl res are primarily fon genenal govenrimElrii aci iviiies including assessment, taxation, c isllnicit attorney, s ric aal rilly clenk. Sl t -furic s of the General Fl rid: Economic Development - loan repayment and irllArElsi reveal es for loaris aric grants 11ci blsiriess aric ricin -for-profit erililiEls. Court TEICIr nolacly Reserve - available liesol nCIEIs fon l pgradEls is \ic eo Arraigrimeriil eqL ipmemL AssElssmerit 8 Ta�atior ReseRe - available resol naes for it EI l pgnade ar nEIplacement of the assessmElrill anc taxaJon system Ilan IT e C of n)'s r norlerty i s) activities. u911 iCIEI C al rt — fines and 11EIEIs l Sec for cirlerail it g a jusiliCIEI col rt. Bear lehem Inn - availablEl resources expendEIC to punchase and l pgradEI Clil a llaaility Ilan the homelElss. Humane Socieiy of REICmand -loan from the County's Ealid WaB1EI erilEmrpiisEI furic to provide renounces fon loons to i r EI H l me rie SoaiEliy of Rec maric . Prajecl ❑evelorlmElrii - rlraCleeds ihlom salEl ail Col r ily Is rids and lease payments ilon acqL isiil ion of real r noperty far Lae by tr EI Col riiy. GElrieral Col riily RrojEICIts - property taxes and inien-fund aric ilf• ird-party nerits alar g8rieral Coy rity as pita) projE cats and ilne risfens to deft sEIR iCIEI funds. GElrieral Carlin I Resell e - s %s ilat le nElsaurcies neserved for built ing nemodEll and ill k ne m ajaii maintenariCIE1 of County built ings. -9EI� DESC H UTES CC LINTY„ CIRIEIGC N NOTE TO FINANCIAL swiTEMENT.c AS OR AN C ROR -flll- E 1t EAR EN DED J L N E 30, 3013 FnOPIE rty IV anagemE n'1 Opelaiioris - rents fon assistance wHl- industrial c evelarImE rii grid management of COL r0y's real pnorIE rty. Clcimmt. riiiy usilice - L %E rlilE - siate gran -19 and fE es for nesponse io juvenile c eliriquericty pragrams wHl-in WE COL rlily. Cloc e Abatement - availablE resources ilor E rdaroemerii of COL riiy solid waste and sariflallion acic es. \jel• icle Maintenaricle and Replacemerrl - irarisfers from Cot. riily k rids aric derlartmenis fon ref• icle replaCIE ME rii aric nerlair. f erifil's Office - IIE�erlues FIL rsu ant io intergovennmerital agrleE ME n'ls with CouritywidE aric Fay ral Law EriforclemE rli Districts used for FIS blicl safEiy, irioluding the openEliictri ail 111• a acumealiorial ilaclilit} . Couniywide Law Erifoncerr erit E isllricli i Disi111ic11 41) - pplctperty taA E s, & arges far services, FedE nal ar d date gran -19 for FIL blio safelly, , aoc Wt wide, including the OPIE raiiori cd IT a acinlE aiicirial ilaoility. b -ft. rid ail COL r1ywic e Law ErilaIICIE meni Dis-llliai: Clou nt} wide Law Eriiomemerii E isllniat - Capital Reserve - availak le nesou raE s reserved fon major clarlillal purchases. Runal Law Enfoncement Disllrici (District A2; - property saxes, clfarges ilan services, Federal and Eiaie gnarits for public safely in nunal allE as. L b -ft. rid of Ru nal L aw Erifoncemerit Dis11 kii: Rural Law Eriforlcemerlt Cisiniclt - Capital Reserve - available renounces neseINEIC far major clapi-lal punchases. Road - date gas ia) appartictrimen-1 aric Federlal fores-1 neceipis far pL blic roads and higV ways. Sub -ft nds ctil Roac : Road ImrJ11CNE mE rH Resenve -11eE s for fu'lc re irifnastruck re rE cluinemerlis. Flacad HL ilding and EquirIMElrli - inar sfens ilnorr Road Fu ric fon 1 iu IIE caplHal asset purchases. Deschutes Clourity 9.1-1 County S EIrv1CIE C istniot - Klrctperty taxes, changes fon services and grants fon opelai loris of acts my wide ern ergenay call center. u b-fL nd of Desohuies County 9-1-1 Clount} Service Dislrici: DencV uteri County 94•1 Cloc my Service Dislrici Equirlmeriil ResEIRie - lrannllE r from opera -ling 1ILric fon 1ILiurle capital asset 11Equinemerits. ail RemodE I - ir1llE di ric loan 1711 IV a plarining of I V e rElmoc el of the County's correct ional facility. Behavicnal Hea11f — 11Ees fon servioes, FEceral aric State gnarts for mEriI4 healiV seRiiaes and couriseling -57- DESCHUTES COUNTY, OREC ON NOTES 110 FINANCIAL SIIAIIEMENIIS AE OF AN D FOR THE YEAR E N C E C , UNE �1 0, 2413 Macon Furca - Pnaprie-lary -Enterprise Solid "ante - f8es and changes ioii services fcm the oPlemaiior, main'lenarae arc closure of ilei CC1Ln)'s saniiaiiy lariciill and 1lnarsileii and recycle siatioria. Fain 8 Expo Centen - ileies, irten-fL nd ilnar silens and pnoPleirty ia�es for tle oriera-lion of a fain and expla aenien, arinual coy r iy ilair air d Klaymeiriils far dat i seRiice. Norimaicoi GCREirrimeiriial Furica Special Revenue Rundsi Grant Pro,jeats - giianis far laaal programs as desigriaied t y the grantor. IndL atrial Laric s Proceeds - proceeds ilrom land sales and leasee pay merits fon indL atrial c e\ eilopment. Flank Acquisiiiari and Cevelopmerii - apportiorimerii from ilei State of Onegon fromi recrea-lional � el icle 11888. Pank Develorlmerii Feies - fees paid by c evelorlers in lieu of lar c c onatiari for park de\ eilopmerit. County Scl ool - looal taxes and Feic eral faresi receipts for eiducaiiori. SPlBaial-Bra risplartation - Eiale gnariis iloii iiiariarlortaiiari. ' laylon Giiazing - Redeiial func s adminisieneiC k y E isle far narigelaric imrlra\ emen'l. Transierii Room flax - lodging ia> for pramaiiari of ion rism aric Coy nily services. PERS Reserve - P1118R ions y ears' & arges is COL riiy's opleuaiing furic s aric c epartm8riils lci esiak lish a re.ieRie far increases in the FIE RS railer. During Fiscal Yean 3013, nesoL roes were L sec for PERE paymeiriils. is eo Lo'lieny - Sta-le's %ideo lotlery apportianrren'l for granils promoting ecioriorris c e\ eiloplmerii. llnarisierii Room - lay -'1 % - Loc ging 'laxe.i for uecuieaiiari ac \ ertising. Foneolasec Land Sales - larid ,iale ppaC188d.i foil supervisiari and m ainieriance of properties acquiuec ilnot,gF iax iloiiecdasILre. LiqLar Enfaraeimeiriil - allocailion of Stailei funds ilcm erifoncement ail lic uor lavas. Due 'lo a clarige in ille lava, this 11Lric was inacii%aieic iri FY 21013. \�icrlims' Assistariae- grarits fon providirig assisiariae to ciiiime vic'lirra. Law Libiiaiiy - firieis aric fees far mainienance ail IT a law libnaiiy. Courity Cllerk Reciorc s - fees foil upgiiac ing sioiiage and neinie�al sysilerr a. •58- DIESCHUTES COUNTY, OREC ON NOTES TO FIN PIN CIAL STATEMENTS AS OF AN D FOR TH E YEAR ECIC EC , UNE " 0, 2413 Cl- ildneri & Families Commission - Fedelnal and Slta'le clranlA for family and chilc ren prognams. Slheniilf's A99ei Rorfai11L rel - proceeca from sale of asseils forfeii1leid it &a11ei and Rec enal Cour ion law eriiloncemeni programs. Il is auric was inactivated in FY 20' ":I. Cloy rt Faciili'lies - lines aric fees ilci clncv is a secic nilly in IT ei ccl rt building. C e9cr L 1189 Courity ClommL nication System - coritracl pay mems ilon radio system fan put lic safety cirganizations of C es& L 1169 Coy r01 . Ccimmuriiaallions Slysiem Reservie - claymeiriils from We law enfoncemerit distric-l9 wr ich will be usec Ion replacement of the County -wide corrimunicatior system. PL t lic Health - fees for 9eRliees, Sialle clranlls aric General FL rid 11 nar silen for comms rii) wide heal -IT cane. Healthy S111art - fees for services and Slta'lei grants for comprereirisive pineria-Tal cane far low-iriecimei wcmeiri aric ireiir infanils. PL t lic Health Reservie - 11 nansfer from Put lic Health, mace in Fiscal Year 3007, and inienest cri iri\esiments Ion reserve io enat le sU siairied respo rise 110 siclriificarrl pu blic heallT 6veriis. Accouniarle Beravional Haalir Alliarice (ABHA; - Sliate grant fon menlAl realth seirvices. Acute Clare Slerviiees - Silaie gnani Brits for aerie care services to ire mentally ill. OHP - Chemical Deperic ency - Oneiclon HealiT Plan and cr eimieal declendericy fees for drug at L s6 i neatmen'l. Clcmmuriiily Development - fees and changes for 9eirviice19 for planning, bu ilding saf611y, education aric pu blic services. CIC C - Grouncwaller Partneirship - transf6rs fan maintenance of waien c ualiiy and cpen space aric lees Irorri dehelopers ilon the pro'leicticri of gnoLricwater, inclLcing rebates for replaeeimen'l of septic sysllems. N eiwbenny N eigr bonhccc - proceieds flicm laric sales and grants ilon maintenance of waien qL ality aric cpen space. GIST (Gecgraprie Infcrmaiicn Slysllems; Dedicated - recording fees and sales for mac data system. N aft ral Resounce Pr&eciicri - granas for the control of noxious weec s and prom ollion of r ealthy fcme9ts. Fedeiral Fcreisll Title III - fedeiral moni6s ilon gnanis nelaileic 11c N a'Jonal Forest activiJes in Deschutes County, SIL rvieycui - fees for sc RIEIi m easunemeriis, plall reviews and doclL merill filing. Public Land Clornen Preservalion - feies fan mairiiairiing cl6rmarient mcnL mends cal survey ecrner posi-1 ions. •59- DESCHUTES COUNTY, OREGON NATES TO FINANCIAL STATEMENTS ASI OF AND FCR THE YEAR E N C EE JUNE 30, 9013 Clountywic a Tlransportallion I.: IDC Imppclvemerii - faes Inom develcipens anc Wlders for L pgrades arc expansion of claL nl1y roac ininastrucilL re. C og Con-lrcll - licenses, fees and donaiicins for animal control. ACLII1 Parole aric Plrotaiicin - changes far services and dilate Department cd Correcilions grant for operation of CaL riily jLsticle program. C esclr L ies CIaL nl1y Extensian and 4-F Service C isiniclt - property ila>es ion C radon S'laie L riiversit}'s Extension SleRiice programs. SIL b• k ric of C es& utes CICIL my Exiension and 4-H SleRiice ❑isiniclt: CeschLies CCII.my 9xtension and 4-1- Slerviiae C isiriiCli ResEIR10 Furic - 1lrarisfer from opleraiicins ion f 'lUie capliial asset IlElquinemerits. Blaclk Butie Ran& SlEIR1iclEI ❑isillkii - propert} taxes and fees for sEICIL ril1y services and law ElnfarClElmerii wilf in lr e Dislrici's baLric aries. SlLrOVElr SIEIRliC10 District — pjiiciperly saxes aric fees for law enforclElment anc illrEl seRiices within REI C isilriat's boundaries. SIL b-ilL rIC of SIL rlriver SIEIR1iclEl C isiniclt: Sunriiver SleNiC10 C isinicd Fdeservie - furics transferred fram SIL nriver Service Districil fon fu11L rEl capital asset rElquiremElnis. Deb11 erviciEl Funas Local Impinovemerii Cisiniclt, SleriiEls 9(107 - collElCI iciri cd spleclial assessment lieris for ilf a cebt sEIRRIEI Ari SPIElclial assElssmeriil boric s. Local Imrpclvemeriil ❑isiniclt, SleniEls 9009 - collaCi iciri of srlElaial assessment liens for ilVe cebt serkicEI on srlElaial assessn Elriil baric s. CDD Building Full Failr & Credii, Refunding SeriEls 2004 - funds transferred from Corr munity C evelopmerit ion deki service on bonds issued 119 LL ild Community ❑evelorjrnanll bL ilding. FLIT Faiih aric Credit Refuncing Series 2(112 - resowices transieniEIC fnam dElparlmeris far cebt sEIrbIICIEI ar Lands issuec fora bL ilding, riemodEll and acgL ilii tan of Clilfice t L ildings comm uniclai icin riy s'l em. Full Fai* aric Credit, 2009 - IL ric s iiiarisferred from c epartmEln'l fon dElb11 seNiClEl circ boncs issL ad 11a iliriance PICA corn pliarice projecits. Full Failr and Credii, 20CIE - long-term orIEmaiing IElases for dett seNiCIEI on bonds issLEld for r1Elw office builc ing. Full Faith and Credii, 9009-1lransilens flan' 11 f• a Gerl0ral Furic aric 1I'El Sheriff's OfficlEI fon c ett 90ry iclEI cin bonde WI' ialr wene is: L ed to purichase heal properly 119 be used fon futL re exparisian of 1V e put lic suety clampus. -E10- DIESC HUTES COUNTY, OREC ON NOIIESI 110 RINPIN CIAL SITAIIEMENIISI AS OF AND FOF THE YEPIF ENDED, UNE 130,201 ":1 HHS/BJCC FIII Faiill• arc Cnecill Refunding Slenies 2CIC15 - inien-fund 11nansfens fon deti saRiice or t chic s issL ed for r ew consirL ciian and bi, ildir g nemcic el of facilities for L se by PL k lic arc Bel' avional Heallll• Der ari mer is. F c II Faith arc Credit, 20'1 CI - lease payments and nemaining resources from capital r ncijeci 11L rid far deki seRiice ar k onds issued 'Ic t L ild a secure treatmerrl facility. General Obligation F elk ric irg Series 201,1, formerly knowr as PL blic Slalleiy '1998)10002 G.O. - p nor eriy saxes for debil service on bor c s issued 'Io k L ild r L blic salleiy complex. PERSI Slenies X1002 aric .1004 Det i Service- i nansllen from operating funds for c ebt seRiice on boric s issuec to fLrc rensior liability. Bend Libnany Cacnlly SaRiicie Disirici Genenal Otligation - pnorlerty taxes for dett service cin bores issuec to bL ilc a P L blit lit: nary it Bend. SlunnKen Library Courcy Slervice Districll General Obligallion - pnoreriy taxes 11on debil service ar t uric s issuec to build a K L blia lit rary iri SlunnNen. Capjhlal Project,,i Funes Laeal Improvemerit Disllnicd - ecllectioris on unbarced liens to in -prove roads and sinealls ilcinbariefiiec pinaperl ies. Jamison Aequisitiari & Rerrodel - borc pnacaec s to purchase real pnoperly. 1 r e nesoL roes nemair ing in the 11L nd as of , my 1, 20'12 were IInarisfenred is r e Jail Projecii C apital Project RL nd. This 11L r c r as t aen inactivalled. Narih Courcy SaRiiees BILilding - nesakrces from the General Carry Projects furic io acgLire a t L ilding for potential ase as a facility far use by vanious County depar mer is. C amtµ s Imr ro\ ement - transfer from General Fc rid 11aii carrpus irrprovements. Sisters H eallr C lir iC - gnarls ar d transfers L sed to bL ild a llaciility 11c provide healir seRiices in We Sisters area. N onmajcin Proprietary Furc s - Enllerprise Furic FV Park - al' arges for space rental arc transfers fon 11r a openaticn and mairieriar ce of ire County's necneational v a[ icla p ark and det i service. N onmaicni Proprietary Furc s - Ir 11enr al S Sauce Funds Builc ing Services - interfL ric & arges 11on CL sioc ial, nepains and rr aintenariee for County facili, ies. Adnninisinative Slervices - inieduric changes for serviiaes providec t CaL rily adminisinatian. Bcanc o11 C of rr y Clommissionens - iniedund or arges 11crn serviices K roe ided 1:y the County's ccmmissiorers. DIESC HL nES COL NTY, OREGON NOTES TO FINANCIAL SITATEMEISIISI AS OF AN ❑ FOR lIH E YEAR ENDED , L � E 3CI, 20-1 CI Firiance - inllEiri L ric cil- arges 11cm services prm ided by Finance ❑epartm em1. Legal - iriiedunc changes for seRliaes pliimiced by Legal Derlarlment. Personnel - interfund changes for seNiicies providec k y Personnel C epartm eml. Infcirmaiiori llechnology - iriieriuric cil-anges for seNiicies pnovicec b} Ill Derlariment. Infarmaiior llechnology Reserve - iriilEiriund changes for fUtL re iecil-riology impiiovemerits. Insurance - inieduric ararges for genenal liakiliiy, Klropert}, vel-icile, workers' compensaiiciri and Lr1E1mKll0ymEinll iris rance. Health Benefits Trusil - interfi nd charges fcm medicial aric cemlal insuraricie. G. Sut sem ent evert S L bsequert to , une SIO, 0013, the Count} issi ed $18,340,000 of F i II FaHl- and CInEiC i'l Bonds, Series 21C113. Irienes'l will IZEi Klayable semi-annually with pniriaipal rlayable aririvall}. Boric proceeds will finarCiei We expansion of the County's exis-ling jail. RECLIREO SUPFUEMENTARYI INFORMATICN This page intentic nally left blank. DESCF L TBS COUNTY, OREGON C ENERAL RUND i1C PBRATIC NSI SCHEDULE OR REVENUES, EXPEh DITURES AND CHANGES Ih RUND BAILAINCE •- BUDGBT AND AICTUAL RCIR TF E Y E AR E HIDED J L NIE 34, 2013 Clerk / Eleciic ns PensonnEll sEirvices 7z 7,3(14 Buc cicted ArricuWs 3(1,161 Materials and services 7210,234 72101,234 E 821,62 EI 131,, 8EI Capital oullay Variar CE %< k •ICIa - Ouigiral Ririal ActlalAmciurltsl Rin alEudged RSVBNUES 9,203,81EPI 5,21(13,8(11 9,(123,933 214(1,313 Lc cal -6EI- flares - pnc per 9 CI W5,96a 3 N,8(15,9(121 $ 21,8717P4 $ C 711,182 Licenses and pEmmiis 26,415 6,4151 28,E, Cl 21,24, FlinE13, fullEiitures anc penal iEis 4z0,2CI0 4zCI,20a 358,31CI 181,83(1) Invastrr ant Eiarnings E14,OCI0 E14,00a 60,401 -1,4 a1 REinis 37,9CI8 31,908 31,908 - ChargEis loll sEirvices 1,5CI9,7EI2 '1,5(19,792 1,841,631 331,84: Inlergc VEmnrrEinlal Eliata 21,497,2118 21,491,018 ,13(1,34(1 33,321EI Fleceral 41.1,8213 411,8213 13(1,983 59,160 lata) ueveniuee :15,953,'176 :19,9:3,'1761 27,6721,3109 1,7'1E j&I EXP9P DITURES General goVeiinment Assessor PEmsonnel3eNices 21,786,820 21,114,414 2,E16EI,C1,4 1CIE1,z2C1 Materials and services 193,118 7f13,•118 173,013 2(1,1 aa Capital oullay 1 Cla •I (la - 1 a0 TOM Misessaii 31,5EIciij1a 21,5(17,7'.121 <1,43f,121 121(1,(1215 Clerk / Eleciic ns PensonnEll sEirvices 7z 7,3(14 7z 1,3(14 11EI,541`1 3(1,161 Materials and services 7210,234 72101,234 E 821,62 EI 131,, 8EI Capital oullay ICIa •ICIa - 100 Tatal CleO I Eleatians 1,4EI1,61-:18 '1,41E11,6138 1,219f,1EIE 18,1,44E 9c miu c fl Prc f arty Tax ApF eals REmsannel3ervices 23,268 23,268 41,3351 1,933 MaVeuials and services 29,0'17 29,017 '11,CIE 11 •11,950 Capital oullay 100 'I (ICI 1210 TOM Boand cf PraA1 lax APAleals 121,3EI5 7 21,3(19 9(1,401 •13,f Ek Dislrici AlVornEq PEInsonnEIISEUVICEIS 4,21z7,9CI8 4,2z1,9(IEI z,CI9(1,47CI 1511,z3EI Malarials and : arvices MC1,9159 9E CI,9, 9 933,CI6;:1 51,89(1 CaFital outlay 251,aCla , E'clacl - 21:11,(10(1 TOM Disluiat Altorriey 9,203,81EPI 5,21(13,8(11 9,(123,933 214(1,313 lar -6EI- PEmsonnEll services 4EI6,7EI3 4EIE1,7E13 46,,536 31,221 Materials anc : arvices 3z 4,,1(12 3<<,'1(12 3•1Z''189 219,9'13 CaFila[ outlay 3,a0a ;:1,21(1(1 3,(la(I Tatal Tax 81MI'8EI9 8131-:1,8(19 77f,729 &,14(1 Veteran's SeRIICaS Pensonnel services •119,01a 'I19,a1C1 17EI,CI8EI 922 Maleuials anc : ervices 8'1,882 E11,882 72,192 9,C18E1 Capital outlay •ICIO 'ICICI - 1CI(I TOM VE tcwan's SE mines 21E1a,9f 2 21(1(1,9921 -l9cl,El8cl '10,1.121 C ontiriL Etc -6EI- DESCHU'rES COUNTY, OREGON C ENERAL F UND 1 OPE RATIONS' SCHEDULE OF REVENUES, BXRENDITURES AND CHANGES IN FUND Bfit mCE - HUDGST ANCI.41CTUAL RCIR TF E YBAR ENDED JIL NE 3q, 2013 EXPEL DITUR99 (Conlliriuec J F iaplEiry Managemeni F EirsannEll ; ervices Malersials and servicEis Caplilal aullay 7atal Praplerty Mar z gemeirit Giant PuajE cils PE nsannE I ; ervices Malersials and services CEipliial aullay Tatal Gm rt Priojeats Nan. DE pari menial PEInsonnEll ; Eirvices Malersials and services CEipliial outlay Total Nor-Deipartrnieirite Tatal gE nE nal cP ersnn E ni OpEinating conlincleincy Tatal explendiiurses Excess cif rse�EmuEis avE n e>pErnc iturEll CIF ER W ANCI� G SC11UF CES QUS98) Aplpinaplriaiion inansiE ns aui Transfers aui: Disliicl MioimEry Prsoplerty ManagEirronl Nan-DEiparl mEinial llailal others financing sources QusEis; Nei change in and balancE Fun( dalcince- Leclinnind F un( d alance - E nc incl -6EI• Buc gelled A me unills Variance with CiNgirial Finial AatlaIAmcll.rlts FinalBudgEit 218,5E 71 224,5E71 223,488 1,069 X9,710 49,710 48,2z 'I 1,E 29 •I CIO •I CIO 'loci 2E 8,427 214,4271 1171,71:19 2,E 9E '11EI,036 110,0:El 11E,E12 46z E1,213 E1,713 EI,E61 14EI '1 CIO - 122,349 122,749 'I2.1,'I<I9 E'I(I E,7714 E,7714 2,463 31,3'11 '1,518,7971 '1,518,791 1,'141,418 431,379 11 CIO 13 q,'1 CIO 771,8671_ 52,2 33 1,984,611 1,7114,61/ 1,221,7149 492,922 13,4,14,312 12,E718,3zEl '1,' 46EI,412 929,921 8,-1x71,812 4,982,'128 - 2,98,,'128 x'1,582,124 18,5E1q,414 '1,,46EI,412 EI,09.I,E101 4,31'1,OE2 71,W3,7Cla ,1,cIq,1,,11371 1,810,714CI - 12,'120,6E01 jJj4CI,E15C1) (I1q,8(Iq; (11a,81C101 I'1C1,80C11 - 13,6aa, 13,6(101 (I1�,0001 - (13,q,1El, 6E 21 (13,gr: 71,6E3) ('131,93(1,3101) 71, 4,1 (13,01'1,0,12) (18,092,702) ('131,94 ,71(171)_ (Jj4(I,E15(1) (8,71CIq,ma (8,7cicl,0(101 1,261,-13C1 c1,961,13(I 8,71CIq,ocia 8,1(10,0(10 9,248,514'1 E4EI,E141 $ -- $ -I 'I(I,E'1(I,C171I 1(I,E 1(1,(171 -6EI• ®ESCHUMS COL n TY, OREC- ON EICCINCIMIC DEVELOPMENT (SUB -FUND OF GENEFAIL FUNDI SC HE RULE CIF REVENUES, EXPENDITUREIS AIND CHANGES IN FUND BALANCE - EUDGET AIND AICTUAL BUEGIETARY EAISIS FOR TF E 1 EAR ENDED JUNE 30, 201�I REVE NL ES Lace I IniVes mens Emiriincls L of ri neple ymenil s Total rEIVEirIUEIs EXPEP DITURE S Malenials E rid seruicEis llate I exple nic itu nes E )c Ess Q( Eilicienicy) of revEnlUes open EixplEnc ilu ues OTHER F INANCINGI SOURCE S (USES' Tranisfens iri NEtl the ncle iri lu r d It alaricEi Varlariae MIT Ch iginal Buc get F inal Buc gEit AalluaI Final Budged $ 1,(CO $ 'I,0(a $ 7,(aa 91 8,a8( 20,00 216,607 6(,(C3 - 27,EIM 27,607 67,(83 8,C8( 30(,(Ia0 SIC a,COC 'I 5� ,( CIC 'I� El,aa( 30(,(ICO Jca,a(a 'I5�,(CIC '1�EI,aC( IMJ,33<1; QBEI,fl171 47,33<1 47,3<13 47,<133 122C,CC0; C) 113C1,1 E14', 'If15,4'IEl 'If15,41El Fllunic telanlCEI- Becirnirgalyear 22.,(CO 2215,COC 18,203 Q�C,73a Flu rc talar cE -Enc al year $ $I - $ 'I4� 079 91 '1�4,87C1 -EIi- DESCHUTES CCUNIY, OREGCN COUP TTECF NOLOGY RESERVE QSUB-FUND OR GENERAL RIIIND) SCF EDL LE OR REVENUES, E)4 PEND ITU RES AND CHANGES IN FUND BALANCE - BUDC ET ANC ACTUAL E UDGE TARY BASIS FOR THE YEAR ENDED JI- NE ":ICI, XY 3 Variance with Origirial Bucget Firial Budged Actual Firial Bucget REVEL UEr L anal InVEISimeni earnings 9 $ 9 28i $ 2f14 Tatal uev enc es - - 291 < f14 EAPENDITL REE MEtelnlals anc services Tate I Eixglenc i1L nes E xaess (c efiaiEiricy ail nes emL es aveni exFlenc itc nes OTHE R F INA NCING E CIL RCEE JUSE E Tnansfers in � Ell charic a in ft nc be le naei Ruric talanaei - Boinriing of yean F uric t alariaei - Enc of yean �2,C(C 32,(CO �,4CEI 2.,5f4 '2,C0( 32,CCC �,4CEI 22,5f4 (":2,COC) 1132,CC0: (�'v'-; 2,C CC 3, -,(CO 32,C C( < <,flm 2, ,888 22,888 a 1,1C] 9'I,1C71 51,(07 11681) 91 EI'I,lOa $ 51,1C71 �I aC,('15 $I 02,2(8 -E EI- DESC HurES C OUn TY, ORE ON ASSESSMENT &I TAXATION RESERVE (SUB -FUNIC OF CIENERAL FUND; SCIHECULE CF REUENMES, EXPENCITURBSAND CHANGES IN FUND BALANCE. EUICGIETAND ACTUAL BUCCIETARY BASIS FCIF THE `rEAF ENDIECI JUNG 30, 20'13 REVIENL ES Laaal Irvesln'ieinil Eiarrincls Toial neivoruos EXPE NDIIIUR ES Capillal aullay Tonal eNperoilunEis ENaEISS Ildediaier ay; of rEivErUEis o ar EIYpEinc ilurEis CITF ER FlhANCIN C SOURCE S (USES) TrarSIEols au l Nei ahandEi it 11urc talaraEI F L nc 11 z la r Cie - E adir ping all yEia r Ru nc 11 e lar ae - Elnc o11 yEiar Variariae wilt Clniginal Buc gul F inal Budgul Ac llu al Final Budged $ 1,EIao $I 'I,9(ICI $ ,a4a 91 84,11 1,,1100 I , 9(ICI ,:14 9 84,11 'I ocl,( 00 1 c C,aac - 1 cic,aaci Ida, (ao 'Ica,aOa - 1cIc,aca 1198,1100; (58,90CI) x,349 'ICIC,E145 (8c1,1177) (Ela,9aa) (8c1,571 ) (' 88,07 (1,1aa,aa1) 1181,2321 'ICIC,E145 935,(ICIO 539,00(1 ,135,52'1 E2' $ 34E,c23 $I J46,S123 $ 448,285 91 '1('1,36( -69- DESCHUIES CCUNTYI, OREGCN JUSTICE COURT IISU B -FUND CIF GENERAL F L ND) ECIHEDULE CIF REVENUES, EXPHNDITURES AND CHAINGIES IN FUND BAILAINCE -BUDGET ANC ACITUAIL BUDGETARY BASIS FOR THE YEAR D ❑ED JUNE ":0, 21(1'12 REVEI`UES Lccial IrivEsilrrenii eanninics Inleuc m eurimedal 91Eli E Tctal revenues EIXPEN DI1 URISS Peusc rine I services Ma1E vials am services lloial Operalirig ac rilirigE ricy Tc ial E � pE ni( ii uue s E Ace SS J( Eficieniay) of ueu a nu e s C VE fl E? pendilLrE S CITF E R F INANCIING SCIURCSS (USE SJ Tuansfe ns iri Nei ahanc a in fur( balance FLnc kalar CIE - BeginnirigcfNew Func talaraE -Enc cfNew Original Euccet Final Buccet VaniancEi with Actual F it al E u c c et 9 I,aa(1 'I,aao y 7215 1 g2a5) E 5(1 E 50 (6921) '1,E 9(1 1,E 50 _/215 119219) 4121,989 4'1(1,9f19 369,2145 45,7�� '19E,'12(1 '19E ,'1210 '16E ,2196 219,82� 6C17, -1H EM,109 931,94'1 75,968 51,177 9'1,'177 - 9'1,'177 658,2186 E9F1,286 931,941 1216,719 i165E ,E 36' (E 96,63E) 193(I J1'16; 1219,82CI M 9,E 36 97%636 979,E 36 (177,Cla0; 177,000) 48J1210 1219,82CI a7,aa0 77,000 '10�,(IEO 217,96(1 '153,780 $I 153,7F1(1 -W- DESC HUTES C OUNTY, C REG ON BEI HL EHEIA Il` N (SUB-FUNC OF GENERAL FUf 1 SC HE CULE C F REVENUES, EXPENCITURES AIND CHANGES IN FUND BALANCE - BUDGET AND ACTUAIL SUCGIETARV BASIS FOR THE YEAR ENDED „U� E 30, 2(11 REV ONLIE S L aca I RElrrls Cariliiibuiiaris Eric coriatiaris Tcitb I rEIVEIrIUEIS E XPEN DITL RE Debi SEIRIICIEI Tatb I EI? plElric illurEIS E �CIEISS (IC E9ficlierlciN) of IIEIvenUEIS aVEM a>gerldilurEIS CTHE R F INANCING : C URCEI; (USE SI Tiiansfers in NE11 change in ilu rid balb rice Furic talo ricEI - BElgininirig cif New Furic kalb ricEI - End cif Naar Va iiiairiae with C riiginiall Bu c get F inall OL c get Aatual F incl Bu c ElElt S J4,4 Oft 2z ,4(18 24 ,z a8 $ - 'I acl,99'-1 'I90,592 - (1 CIO,592) '129,CI0(I 'I25,0CIa 24, a8 (11 CIO, 592) '129,CIa(I 125,0(la 'I4 ,EI'l6 'I'I a,38z '129,CIo(I 125,0(19 '14,E116 'I'Ia,38z 9,192 9,719,-1 2,71 Cl, CIO (I 2,1'1 o,oQa - (1,-I,1 I a,aaCl) 2,11 Cl, Cla(I 2,1'1o'oCIa 9,192 (12,7a0,20EI; (12,71 Cl, CIO (I; (2,1'1 o,oQa) (12,71 Cl, 1713: 11'173; $ - (12,799,38'1; g (12,11C10,381) DESC HUT ES C C UNT'Y, ORE GC N HUMAINE SOCIETY CIR RED MON[ (SILIB-FUINC OF GENERAL RUND; SIC HE C UL E CIF REVENUESI, EXPENC ITURESI AND CHANGES IN FUN( BALANCE -BUDGET AN o AC TUAIL BUDGETARY BASIS FOR THE YEAR ENDED JUNE <ICI, 001CI VanianicE with Origirial BL c get Firial BL c get p ctual F irial E L c CIEt REV SN UHSI Lciml IriVErsimenl aE nnincls 91 $I 91 3,(122 $I 3,a-. 2 LoEririera}menii 7EICI,CIa(I 715(I,oaa 'Izd,425 QEIC16,913) TCIIEI revenues 7EICI,CIOCI 715(I,oaa '1zE1,447 QEIC13,993) ElXPEN Dill L RIK MMEmials an( servic EIS z 9,aaa 49,oaa 4 9,a0(1 Debi ci ice 7EICI,aaa 719(I,OCIa 4C1,939 70,461 Tci1E I EDpErnc ilunes 7f19,aaa 719EI,oaa 4C1,939 794,401 EikCIE ss (1cafciienay) of nevenuEs merErperidi'WEIS (149,(Iaoi 145,0(Ia 'IOEI,gC19 19a,g0EI OTHER F INANCING E CIURCIM (UE ES) Transfens iri 9,aga 45,0(Ia - (49,a0(1) NE 1 aY ange iri fund bE la ncEr - '103,W19 1 C19,90a Func balarlCEI Beginning of yean - i1721,g47' (17121,9471) Func ba IE naE Enid cif y e E a 91 - I - 91 1181 El, C139] $I 1EI'16,a3g) -Xi- DIESCHWES CCUNIY, ORIEGCN PROJECT OEVE LOPN E� T F UNCI IISUB-FL NCI C F GEN EF;AL F UND] SCIHE CIL LE OF REVENUES, EXPENDITIIRES AND CIHAINC ES IN F OIND BAILAI CIE • BUDC ET AS 0 ACTUAL F C R THE YEA R ENDE D JUNE I - CI, 201 < REV Ell�USS Lacal Fires, ilorfEiiureSarc PEra1'Iies IrVEISllmerli ea rnir gs CY a rges ilor service s Laa ni replay mentis Total revenues EIXPEIN DITL RES Maiewials arc services Caplin I outlay Tata I erPEinc iiures Eli (ICE ficier cy) of HEVerlUEls au an e)plerdi'IurEs OTHER FINANCING SCIURCES USEIS1 Transfers it Bor d plraceads Tranisfer out � Eit ollhem ilimancirig sources muses; � et cl-aricle it furic badarice Furic talarce - BEiginr irig of yemm Fur c talarice - Er c of yem Bu c c ete c Amau ritsi -73- Alcf u al Variar ae v<iit[ Clniginal Final Amourta Final Budget e14 $ 24 132,9214 '1"�4,92e 18'1,2214 E1,9CI0 5(I,(ICIO 9CI,CIO(I 1a7,(IzEl 97,E14(1 '182,9214 'IF14,92z 21891,0914 '1(14,970 1CI'I,(1217 'I(11,92-1 98,9121 <,0.15 I,ciclo,ocla 'I,oaCI,CIoa - •I,cloa,acla I, 1CI1,9217 '1,'10 1,927 98,9121 •I,CIOC,(I.15 (9 'I7 ,z C13) (917,4 0:) 190,'1 E121 '1,'10-/,985 2 aa,aclo < CICI,CIoa aa,oacl 1,7c1o,ocla '1,7aa,aoa - i11,700,aao; (21,997,9,1) (21,597,491) (94,,491'1) '1,69CI,(Ia0 199i,Z91, (1597,491; (64-1 z9'I) (19(1,(ICIO; �'1,9'I�,f194 (11,514,89z 1145,,3(191) i,a97,985 21,95<,981 1,993,981 21,99-1,860 24,2179 $ 1,43EI,EIE17 $ 1,4:8,E187 $ 21,94(1,591 9 '1,'1(11,894 -73- DEvIC HUTEvI C OUNTYI, C REG ON CIENERAIL COUNTY RRC.,ECTS (SUES -FUND OF GENERAL FUNDI SCHEDULE CIF REV HNUES, EXPENDITURES AND CHAINCIES IN FUND BALANCE - BUDGHT AND ACTUAL ®UDCIETARY BASIS FOR THE YaAR EI` DED JUh E 30,21(1113 REUBNUSS Laaal luras - rnorerty InVEls'lmani eannincs RE n1 Danal for s Iniargmernmental Ra( EInaI Toial rEminuas BXPE� DIl URE S MWE vials ar( services Capital outlay fatal Clr ereiJng aar Jnc Elnay Total Elk PE rc ii une s Eyaass (c efiaienayl oil nay anu as aVEn e�pElrciiiura9 OTHER RINANC ING SC URCES MUSE S� Transfers it Transfers aui loyal a'IhEul llinanairg sauraes lILsEs NEIi ahar ca in flu n( balarae Runic t ahinaE - BE c inning of yaau Runic talarlaE - Er c of yea i Crigir ail Eucget Ririal Bucget 31 6� 31,00( EI,CIC(I 4EIC,551 $I 643,00C E1,00C 46C,581 VaoiiarcE with AcWEl Mir EI EucCIE 1 31 68,21,353 E1, 9102 4EIC,55'1 1,984 gl 39,35;1 2,901 7,984 5121,21C1 5'1,1,2(1'1 4'19,357 92,84 1 C(I 1(I0 - '10(1 5121,301 9'I�I,;I(I'I 4'19,357 92,94 1,6M,C13E1 1,45EI,(38 - 1,z55,a3E1 2,'111,'331 1,961,337 411 1,357 1,EI47,98(1 (11,0(11,180', (851,188; 741,933 1,EIC15,7'19 3 1,478 341,218 3,e 1,478 (1133,69,21; (883,EI92; iI883,092; I39a,a'I�; 542-1,2114' il5<2I,2114: (1,4(IC,CC(f I1,4a(,oacl 20E1,1'19 1,EIC15,719 '1,4(IC,CC(1 1,4aa,0(IC 1,71E1,8'l2 318,8111 '1,98121,53'1 11 1,982,5;11 Ri 4- DESCHUTES CCIUNTY, ORIEGCN GENERAL CAPITAL RIIESERNE (SUB -FUNDI OF GENERAL RUNDI) SCHEDULE OF REVENUES, Bil PEN DIITURIIES ANDI CHANGES IN FUN DI BALANCE - BUDICIET AN DI A CTUAIL BUDGETARY BASIS FOR THE YEAR EINIDEIE JUNE 3C, 2C'13 Variance with Original Budget Finial Budget Acllual Firial BLCCet RE VEN UES Local Irivesimerit emimirigs 91 9,0(1(1 9 9,(1(10 91 1,971 $ 2,511 Total ua\enuEIS 9,O(ICI 9,(1(10 1,971 2,511 EAPENDITUREIS N ateuiials anc sarvic as 'I (ICI 1 CIO 'I CIO Capital outlay 5C10,0(ICI 3'1(I,(ICIO :'IO'OCICI Total eixplencituues jag, 'I(ICI 2'1(1,1 CIO -10,'1 CIO Excess (caficieiricy; oil imeriuEIS o\ ar cis p0ridit uues OTHEIR RING N CING SCIL RCES ijUSE S; 11arisileus in 1 narisilei s out Total oVhcm llinianicind sources iluses; N at c h anige in fu nc Id alanc a Fu rid dalaric a - Beiginnind of yeah Funic talarlCEI - Enc of yem (z 0"IOCI) (309,1 CIO) 1,971 :'12,611 1E16,38'1 '166,:8'1 1E161,281 - (1,160,0(IC) ('1,35(I,(ICIO) (1,,-190,00(1) 10(I,OCICI (993,61'19) ('1,'18:,6119) ('I,(IFI3,E1'Ifl) 1O0,0CICI (I'I,zf18,7'1�I) II'1,48fl, 119' (I'1,(I1EI,Cl4,-l; 4'12,611 'I,11'I,O(ICI '1,1'11,(ICIO '1,11'1,93f1 T, Cl 9 22121,2181 $ 212'e1,281 9 6;:19,891 '13,611El UESC HUT ES C C UNT Y, OHEGC N PRORERITY MANAIGEMENT CIPHRAITIONS i1SUE-FUND CIF CENHPAIL FUS OJ SCHHEULE CIF REVENUES, EXPENEITURES ANO CHANGES IN FUNS EAILAINCa -BUDGET ANE ACTUAIL E UOGHTARY BASIS FOR THE YEAR ENDED JUNE ":Cl, 21CI-I1 REV9P UES L ac al Invesirrent aminings REInts Changes lar servic as Tatal rEIVEinues EMP9P I: I'I URB S Mateuiials and sEIRicEis Capital outlay fatal Op Eirating car tingemc y Taial Eixpenc iiwas 9xc ass (1c efic iencyI oil neu anu es open exp enc itunes C.THER F INANCINGI SC LIRCSS (USES Appnopiniaiion InanSIElll keV chancle in fund lcalarCEI F unc balancEi Beginning of dean Func Ijalance - Enc cif Nam. Origiral Bucget Firal Bucget 3,48EI 'I1,E1(Ia loci 11 as 3,r,8EI 1,7(la Variance with Actual Fir al9Lcgal 91 32 gl 3e 1,7E'l 1,751 zE4 46z 2,247 2,247 _/ ,CICI8 3,E19,- - 'I 0(I W 3,7C12 4,1'1 - - - 7,70(1 '11,7(la _/,CICI8 3,792 (7 ,_/ a(I; ij'1 '1,7(1C1) QE ,EIEh J 8,C13C Z ,O(ICI - i14,C10(1; CI(; g7,7(CI) QE,EIEhJ 2,an /'/C0 7,7(CI CI,<130 '1,83(1 $ $ - 91 3,E 89 gl 3,8H -_/ EI- DEE C HUTES C C UNTY, C REG C N COMMUNITY JUSTICE -,.UVENILEiSUB•FIUNOOFCIENBRAIL FUSC; SC HB C UL E C F REVS NUES, EXPENC ITURES AIND CHAINGES IN FUN( BAILAINCB -BUDGET ANC AC T11i BUCGIETAFY BASIS FOR ,rHE YaAR Eh DED JUNE C 0, 21(1( REVEL LISS Lace Airies, larfeiiuiies s rid plElriallias IriVEIs'Irrienli eaiiniinc s Rorits C11 a nc EIS lar seri i(IEIS Caritliibuiioris aric comaticris Inilargo%arrirrienic I Local �11�1e AES( Emal Tck I rEmirIUEIS SXPEIN DIIIURHS PeuscrinEll services IN alEmials alrl( SEIrviCEIS Caplilal outlay Talial C plaratirig acrilirigElricy Tatal e�plElri( illuras E � CEIS S Q( Elflieieriq) of iievaniuEIS avEM a)pleridiluoEIS OTHEIRFINANCING SCURCES JUSEIS] Tuarisfers iri TransfEmS auV llaialalherlinaricirig ScLWaS JuSEIS � Ell change iri fluri( bEIIEIrICIEI Auric talaricE1-Becinnirigcif �eaii Auric talaricE! - End cif Baan Va via rias wit h Crigirial Btcget Firial Btcget Aatual Finial BucgEII $ I,CIa(I $I 'I,aaci $ 300 $I 170(1; EI,CIaa 8,0(ICI E,776 112,222; '1,20(1 '1,2(ICI 1,2 CIa 'IE12,35C1 '182,3,'I0 2(19,C1'15 22,96 fl 9aC1 5(10 1,-/29 1,22 9 'I�9,E61 '14,'1,6EI'l 'IzC1,,'196 115,a6f1) 4,'19,347 499,3 7 4518,2 q0 38,8.113 E,CI0C1 E ,0(ICI - (6,a(1(1) 8C14,058 Elaz,0,'18 892,E1'16 48,7,'IEI 5,079,CH 9,07,'1,017 4,87El, "k5 196,7(12 '1,'1(13,E16CI 1,,l93,9EC1 'I,aE1E,E76 107,284 '10(1 '1(Ia - '10(I 6,2E 9,07 E1,289,077 5,5164,519'1 3C14,08E 839,9'1 EI 839,519 - 839,9'1 EI 7,1(18,99E 7, 1a8,5(IE 5,9E 4,(19'1 1,143,E Of! 116,3(14,938; �EI,3a4,53E1) 115,'1'12,175; 1,192,363 5,344,92"1 9,342,,'123 5,324,923 - Q,'ICI,4 aC1; if 90,4CIC1) (�,'ICI, CIa, - 5,2EI4,123 9,294,'123 5,2514,123 - II'1,01C1,4'1fl) j'1,C1'1(1,4181 '1&1,5148 1,192,3E"I 'I,a1C1,41,'1 I,Cl,l0,419 99,348 1115,067; $ - $ - 91 '1,'177,296 $I 1,177,29E -77- DESC HUTES C OUN TY, C REGION C ODE ABATEMENT (SUE!-FUP D OR GENERAL RUNE) SC HEDUL E OF RE U ENUES, EXPEP C ITURES AND CHANG ES IN FUN[ BALANC E • SUEGET AND ACTUAL SUE G ETARY SAISIS MR THE YEP R ENDED JANE 30, ,101"1 -A8- Wmiz r cie will Clriginz I Bt c gEt Rir z I Bu c get Acilual Rinsal Budgell RIEVSK ES Laaal ImesImEni Eraunincls $ 1Q0 $I 7(10 $ zE18 91 (23,1) Total nE vE nues 100 Mcl z E18 EXPE NDITURIES Malleuials and seruiaes 90,895 90,809 99,86"1 lo11al e� plendi'lurEs 90,865 96,899 - 99,865 Era aElss IjdE iliaienoN) of rE VE nu E s avE11Explenc411Es (190,1E5: aj�6,'IEla) E18 fE,E33 CITE- EA FINANCIN GI 8QURICE18 (USES1 TransfEms crui (1 0(1) ('1(la) '10(I Nei ahancle in flu nd baleinae (1f E1,2195; al9E ,20al E18 c 9,133 Runc tiaaiariaEI - Beginning of NEau 90,2195 X6,299 9E ,232 1133; Runc NalanaE -Enic al Near $ $ - $ 9E1,1C10 9 f9,1a0 -A8- DESCHUTES COUNTY, ORIEGCN VEIHIC LE MAINTENANCE ANDRE PLACEN ENT iJSIUB-FUND OF GENE F AIL BUND; SIC HEDL LE CIR REVENUESI, EIAPENDITUF ESI AMID C HANGESI IN RUNTS BALANCE - BUDCIET AI\ID ACTUAL BUDGETARY BASIISI FIOF [HEYEAR ENDED . UNE 3C, 21C' 3 _79- VarianaEi with Origir al Bu dge9 Final Budged A ctu al F it al Bu C get REVENUES Local IrVElsimenl eEnnings 8,a(ICI $ 8,(ICIq 9,a(II (12,814) daleol equipmeni - - 1C,Cgifl f,918 TatE I nevEinues 8,a(ICI El,(ICIO 29,1 az '11,1 CI4 EXF ENDITURES NEltElnials Enc serviced £0,9(ICI f CI,wio 83,44,1 1,498 Capital act1EY ,190,a(ICI 25CI,(ICIO 'I 212,717(l 121,23 CI Tatal exglenc ituneEi .40,9(ICI 34CI,WI0 2(19,21'1,1 13,e,(Ifla Bxcess (c eflaiEir cy'of nMenLeEi o%ar EirpEirc iiureis Q. 32,9(ICI) 13321,<ICIO; (I'lEri j 8; 9'1,7f12 OTHE R F INA � C ING SOURCES FUSE 9; Miansl ers in 116,40CI '11EI,z CIO '116,400 - I Elt change in fcnc bElenee (1199,90CI) 1'15EI,fICI0 14,108; 19'1,7f2 Fu nd LE lance - Beginning a' yeE n f119,9f El 97EI,E £ 8 021,213(1 qi 0,5C 8 Fund Lalance - Er c of y can 91 821a,'I f El $ 82(1,198 1,02 21,928 $I 2122,3 CI _79- DESCHUTES COUNTY, OR®GON DESCHU-rES CCIUNTY SHERIFF'S OFFICH FUND SCHEDULE OF REVENUES, EXRENDITURES P ND CHANCES IN FUND BALANCE -BUDGET AND ACTUAL RCIR TF E NEAF HNDE D JUME11 30, 2013 Civilh pecial units Rersonnel sewices Budgeted Arr c unls 7'13,7E 6 E 37,830 75,9 E Materiials and services 85,123 Actual Vaniance m illh 9,149 Original Final Amaunlls F inal Budgel RBVBN L BS Ictal Civillspecial units 791,989 808,989 723,704 Intergove inme nta l Automotivelcommuri ications I ocal $ 37,003,318 $ 37,003,318 $ 30,E •15,283 $ (6,088,035) Tctal rievenues 37,003,318 37,003,318 30,E •15,283 (6,088,035) BX RENDITURES Capital outlay 6,770 '18,695 '18,6E3 Sheuiftlls service: llctalAullcactivelccrrrrunicatians 1,645,050 1,887,450 1,837,849 Rersonnel : ervices 1,278,580 1,328,580 1,3'1 1,042 17,538 N ateriials and services 984,9', 0 984,998 952,0'19 32,93 1 Capital outlay 100 '1 CIO - 100 Tctal Sheriiils services 2,263,630 2,3'13,6:10 2,263,061 50,569 Civilh pecial units Rersonnel sewices 713,766 7'13,7E 6 E 37,830 75,9 E Materiials and services 85,123 95,'121 85,874 9,149 Capital outlay 100 '1 CI8 - 100 Ictal Civillspecial units 791,989 808,989 723,704 85,215 Automotivelcommuri ications PersonnelseRiices 418,039 X20,029 x'13,'153 6,88E Materials and services 1,228,22 •I I,z 48,716 I ,z 06,033 z 2,E 82 Capital outlay 6,770 '18,695 '18,6E3 32 llctalAullcactivelccrrrrunicatians 1,645,050 1,887,450 1,837,849 X9,601 Iri vestigations levidence Rersonnel seRiices 1,370,05'1 1,370,051 '1,182,221 86,830 Materials and services •138,029 158,0219 142,8021 16,027 Capital outlay 1(10 'I CIO 100 Ictal Investigati<nsdevidence 1,508, 80 9,528,'180 '1,425,:23 102,957 Patrol PersonrielseRiices 7,41'I,EE0 7,z'1.1,6E10 7,325,801 85,859 Matenials and services 5EI5,98'1 62 0,981 EI13,033 T, z 8 Capital outlay 291,717 219.1,7'17 zX 5,856 El; 80-1 11clalPatiic1 8,269,358 8,324,398 8,174,690 '149,668 Reconds PensonrielseRiices 613,(140 EI'l3,040 583,261 219,579 Matenials and services '102 ,477 104,E 77 10.1,7'17 2,700 Capital c utlay (I0 1 CIO 1(10 111c la I Recc nds 717,617 71736'17 685,178 32,439 Adult jail Personrielsenvices 8,6170,805 9,124,888 8,E13.1,89E 4912,992 Matenials and services 1,552,496 I,E98,373 1,62EI,z,l3 71,900 Capital outlay 'I IE1,771 119,771 X6,573 80,198 111c laI Adult jail 10,342,072 10,940,032 10,294,882 64 5,-1!10 Count secunity Peus onnel seRiices 288,E17'1 2188,071 2185,E 97 2,6174 Matenials and s ervices 1z,230 '14,230 '12,063 2, I E17 Capital outlay •100 11 CIO - 1(10 111alaICountsecurity 303,00' 303,0011 298,060 �,N'1 Corlllinued -8c- DESCHUTES COUNIYI, CIREGCIN O ESICHUTES COUNTY SHERIFF'S OFFICE FUND SIC HES UL E OF R8V ENUESI, EXPEND ITURIESI RIND CHANCES IN FUND BALANCE EU G ET AIN D AICTUAL FICIR THE YEPR EMDEC JUNE 30, 201"1 EXPED DITURES ilClaniinuec) Emengenc)l services Peu: onnel sen ices Materials and services Cap ital outla)l Ia,la I Emergency services Special sere ices F eisonnel services Materials and services Cap ital outla)l Mata I Special services Regional work center Peusonnel sen ices Materials and seniices Cap ital outlay lla,lal Regional wank cer ii Tiaining Pe sonnel services Materials and services Capital outla)l Ia,la I Training Other law en loncement sen ices Pei s onn el sen ices Materials and sen ices Capital outla)l Loft I Otheii law enloiicement services Non-❑epartmental Materials and se dices lla,la I Non-Deplan mental Iota[ Ope ating contingenc)l Total expendituias Net change in fund balance Fund balance - E eginning oil )lean Fund balance - 9nd oil year Budgetec Arriaunis Ac,lual Variance \niih Original Final Arriaunis Final Budget 'I 18,15'1 '1718,151 17E,729 2,422 1(1,282 '1E1,282 51,7.10 6,512 1,'141,2<14 1,14'1,294 1,C124,961 '1'1(1,3271 'IE2,C1'l4 '192,014 171E,711 16,291 4EI,CIO(l 53,729 30,096 16,033 1,339,308 1,386,037 '1,236,780 149,257 2,31`.,852 2,37,,81E,I 2,303,305 13,Ei1 287,1261 281,12(1 3E13,:13cl 33,896 101 100 - 110 2,663,078 2,663,078 2,555,535 '107,5 3 339,383 359,383 34E,411 13,9EIE 'IEll ,468 '18CI,468 13EI,3(10 44,168 100 '100 - (10 50� ,950 539,950 4 8'1,7'17 58,233 582,EO'l (122,501 E101,811 11,6,14 E10,903 1C1,903 (10,035 10,868 100 11 0(1 I c10 643,504 693,504 667,9'12 25,592 8E,353 8E,2E3 8E,3E3 85,253 85,253 85,253 - 31,218,E,13 32,38E,612 .10,5I'IE,283 1,410,3.19 E,124,TIE 4,6'11,106 - 4,617,1(16 31,OC13,318 31,003,3'18 30, 91E,283 6,OEI8,03E 8'1- DESCHUTES COUNTY, OREGCN CCIUNTYWIDE LAW ENFICIRCEN ENT DISTRICT FIUND SCHEDULE OR REVENUES, E)4PENDITURES ANC CHANGES IN FIUND BALAINCE - BUDGIET AINO ACTUAL FCR TF E YEAR ENDED JUNE ":ICI, 20'13 REVENUES L acral Taxes - prcEErty RirIEs, ilorfEitunes anc penal iEs lrveEIMErlt eannirgs CharCIEs fail services ConinibLlions anc corlalion: CRE11 In lercic verr rriE ntal L ocal S1 atE FIE CEnal Tallal rte%Enues EAPENDITURES Nralerials arc serviae: Tclal ExpErcitulIEs l ales (Ideficliencly) of ne%ErueE avE II O pen c iiunes CITHER FINANCING SOURCES 1111i Trs rsilers CO Necll-andE in IL rIc balarICIE FIIrc LElsrICE- ElEgirrirgcIYEan 9L nc k e Ie rIC:E - E nc c 1 yeE r Bu c ge9ela Amou rills Oric inial Firia Acllual V aria rice with AlmOunllls FlirlaIBudget $ 1E1,825,740 $ 19,8,'1.`1,74(1 $ '16,996,934 $ 77'1,194 255,000 25.`1,000 3'14,7;;9 99,7;;9 31,866 31,866 4'1,'142 9,2177 '167,600 167,600 212'1,9'IE 84,21'IE 51,897 51,897 ;;4,7'17 1l'17,1E(1) 5,000 5,000 2,; 21(1 1j21,EIE Cl; 258,'180 258,'180 2102,04 198,121EI; 1,608,991 1,608,991 2,C127,3M 'IE,33EI 30,CICIO 30,000 214,910 (9,< 9C1) 18,234,274 '18,234,274 '19,479,09E 1,214,1,;: E4 21,641,626 21,641,626 '18,788,9218 3,892,0981 221,641,626 221,641,626 '18,799,9218 2,892,E19E1 (4,407,252) (4,407,352) E188,73CI (9,C194,(182) ('I00,a00) ('10(1,000) (-ICIa,CICIa) - (4,507,352; (4,507,3521 986,7cC1 119,C194,CIEQ 4,907,392 4,907,352 8,C123,": EP '1,91 E1, 039 8, EH (1,117 $ El, Ell 1 C1,117 -82- DESC HUMS C OUNTY, C REC M C OUNTYW IDE LAW E NFORC EMENT DISTRIC T - C AIPITAIL RESBRVB QSUB-FUND CIR COUNTYWIDE LAVI BNRORCENIE�T DISTRICT) SCHEDULE OF REVENUES, EXPEn OITURES AIND CHAINCIEEI IN FUND BALANCE - EUDGIETAIND ACTUAL BUDGETARY EAISIS RCIR rHE YEPR ENDED JUNE 30, 201 RE\jONLI®S U acal IrVEIS'lrrlenl Elaunlincs Taial rEIVEirIL EIS BXPEN DIIIURE S MEIIEIIIialS and sElrviiaEls Capital oL ilay Tciial e>pleriditures Eb cess (c Ellicieniciy) of revem Els o\ er e� plElrid it a res CITHER RINANCING SCMRCES (USES TransfElnS ICI Nei aY anc a it IL rid Lalarice F unit t alariaEl - Bec inimiric ci l }eau F unit t alariaEl - Enic afl } ear Vaniariae with Grilgirial Euc get Ririal E u c gEt Acllual Flinal Budgul 91 4,CIOCI $I 4,OCICI 9I 1,8m 4 ,CIOCI 4, OCICI 1,8m I2,'I ail; 1 aC1 'I CICI - 'I aC1 4,13,Mz e 23,71'14 - 4,23,31 5z 4,13,852 a 23,8,14 - 423,El5z il4'19,E15z; ('e'19,8,14) 'ICIa,CIOCI 1a0,0aCI i1319,85z; (13'19,8,14) 319,852 3'19,8,14 -E 3- 1,82-18 (I<I9, 020: '1 Oa,acia - 101,8218 421'1,08,21 i1 1,2aa,aja iI 1,oa,wa DEsICHUTES1 CCUN-HY, OREGOn RURAL LAW EINHCIRCSMENI DISTRICT BUND SCHEDUL E CIH F B ENUES, E)4F ENDIT URES AND C HANG ES Il` BUND ESA L A NCE •• BUDG E T ANE A C 1 UAL F CR TF E YEAR E NDED JUNE 30, 20'13 REVENUES Loc eI TFxes - pllaperiy F it as, ilorilei'l c nes arc Flen c 111 ies Ir vestmen'l 9s 1lnirgs Ch E ages fan services Cori rihltiors arc carations Clth 911 In lergaVEulr marts` I Local lcliale F ederE I Tc1tE I nEken U Els EAFENDITURES IV EltElllials and 9EIrvlCElfl TcltE I experditc lies EmISS Qdelliciencyl of rMenues OVEIII ED pElr C i1 urEls Bu c c Filled A mounits Oric inal Final Ac111 u al l AMOL rIs Variance A ith Hinal BL dget $ 7 ,7EIC1,000 $ -/,7E CI,000 11 8,CI86,998 $I 3Q6,99E 'IzCl, 500 1z Cl, 500 '136,(1'19 (14,4E'l) 11,800 11,800 '18,993 7,'193 "13,000 -13,000 19,9'19 (13,CIE'l) - - 18"190 '18,19(l 50,000 50,000 22,7(1'1 1217,J99) 3,26E ,'19,I 3,26EI,'l 92 3,21E6,906 'I E,-/ 7 4 386,285 38EI,285 426,799 44,914 '14,1,000 '1<<I,000 '194,429 93,C1219 11,801,777 11,801,777 '12,3'10,970 x(18,79"1 12,561,69,-1 1z,5EI1,69,1 '1,1,326,355 2,2139,337 12,561,69,1 1z,561,69,I 12,326,395 2,2139,337 (,-1,759,9'15) (,-1,759,9'15) ('1'15,7E5) 2,EI44,1"1a CITHEIR FIND NCING SOL RC ES ilUSES; Tnansilens cn,t ('100,000) ('100,000) ('100,440) Nei change in fLrc hzkrce 1 1,859,9'19; (,-1,899,915; ijTl5,7E5) 2,EI44,130 HLrd talanca •. Begirnind Ofy9an -,1,859,9'15 -,1,859,9' 5 3,3'13,-1'14 X93,199 HLrd haiarcEl- E r d C11YElE11 $ - $ - $1 3,(197,329 $� x,097,<<19 -8z - DBSCHUTBS COUNTY, ORIEGCN RUR,AL LAW ENFORCE ME NT DISTRICT • CAPITAL REE ERVE SUB -FUND OF RURAL LPV� ENFORCEMENT DIS'IIRICT) SCHEDULE OF REVENUES, HAPENDITUREE ANE CHANGES IN FUND BALANCE - ESU®GET ANC ACTUAL BUDGETARY BAS IE FOR 1 HE YEAR EINDEE JUNE ":I(, 2C'13 RE VEN LIES L anal Irvas Imerit eEnnirigs llatE I uau an uas EXRENDITURES N E tElnIE Is E nc sarviaas caplitEi autiEy TatE I explant dunes E xaess (c efiaieiriay; cd nav ensues av eu Eixplanc iiunes OTHE R F INA � CI NG SCIL RC ES QUSE S lharisieus in t est ahan ge in funic bE IE nine Funic Ita1E rice - Belginniing of yean Furic It z IE rias - Eric of y ez n Variances with Original Budged Finial Bud get A atu al F mal Bu c qet I 8,aaa $ Eyicia 1 9,9.1. (2,aE13) s,aaa EI,(ICIa 9, 91 ; (12,03) 'I aQ I Cla 'I (I CI 1,27 a,2,Tl 1,27(1,29'1 1,270,291 1,270,39'1 1,27(1,:19'1 1,270,3,11 (11,202,35'1) 1'1,262,39'11 9,9'17 1,296,2EIEI 1aa,a(C 'I0(1,0Ca 'I(la,ciao (11,1021,351) 11,162,39'1) '1(9,9'17 1,2E16,26E1 '1,1021,35'1 1,162,39'1 'l,'IED, 147 112(14; 3 $ - 91 '1,208,CI64 11 1,,196,0E14 -EI E - a ESC HU1 ES C OUNTYI, C R EG ON RCIAD DERAIRTMENT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDIGEII AINDI ACTUAL F C R THE YEAR Ef DED JUNE 3(I, 20'13 -8EI- BLcgetEic AMCGrta Aatlal VariancewitN Clriginial Firal AmUurM Firial BLcget REVENUES Local Licer se s anc permits $ $ - $1 2,17,21 $1 2,712 IrNeStMElrl Eiarnirigs 'I5,0(CI 1EI,(ICO 28,18E 'I3,7EIE Cl- augesticnlSERIices 1,EIC19,6(CI 1,8(19,E CO 2,210,579 400,919 Oilhan l,94EI 1,9� 8 IniEnlclaVE nnrriEinlal Laaal :is 5,0(CI 395,(IC0 E8,901 (32E,099) State '11,<132,113 1'1,3321,<133 1,1,0�C1,33<1 (292,000) Fe coral z43,8AE 4z 3,826 I,z 13,20Z 969,318 lalal ue�enLes '13,995,1EI9 13,999,199 '1z,1EE,523 110,7E4 EXF ENDITURES Pe usanr al sEirvicE s EI,<IE 9,2(2 5,369,,-IC2 5,3( 3,241 E'1,9E 'I N ate rials an c services 9,z 38,6E 2 9,43EI,E E2 6,89 S, 2171 2,EI39,289 Capital cLllay 2,(12I7,3(Cl a31,"ICO E1,981 1,969,313 Tcial 'IE,EI4'1,'IE4 16,821,1E4 '12,210,E0;1 4,EI10,5EI9 Clpleualing ecniingency 2,'131,41 E1 2,'131,2 18 - 2, 137,41 El lclal Explancitunes 'If1,918,982 18,97E1,9EI2 'I2,21C,Ega E,1C7,911 9xcess 1 cefiaiEinciy; c1 ne�eriuEIS o�eraxplancituues (2,982,823) (4,982,823) 2,495,9'18 1,z18,1z'I OTHEIR F INA � CING SCII RCES i1US99j Tuans'Iers it 5'18,27z-1 538,212 21E,212 (AE2,g0O Tor slersaui (215,COCI) (27;1,((0) (215,CgO - Tctal ctilerlinanaincl sauuaEis (uses) 2E 3,272 26'1,212 1,212 JAE2,0 0) NElt cihange in func balance (z ,719,551; 114,1'19 ,,1181) 2,491,'19( 1,2 16,12 1 Fur c talancie - BE gin nincl o-1 yean z ,719,951 4,1'19 ,581 5,61S,827 9 cia,21E Func talance - Enc cif yeau 91 - $ - 1 8,1'11,('17 $1 El 'I'17,C1'11 -8EI- C PSC HU'rEcl C OUNTY, C REG ON ROAC IMPRCIVBMBNT RESERVE (SUB-FUNC OR ROAIC FUNC; SCIHEC UL E OF REVENUES, EXPEN131TURES ANC CHANGES IN FUNC ®AILAINCB - BUDGBT ANO ACTUAIL BUDGETARY BASIS FOR -rHE YEIAR Ef DED JANE .IO, 21(11(1 REV 011i U anal IrVEISVmeri eannirgs CN anges lar services Tatal reVEInUEIS 9yaess (ICElfiaiency) all levenues aVElr aNplericiiurEIS OTHER F INANCINGI SCIURCHS (USES Tranisfers auV Nei ah ange in lunc balani(18 Rur c talarlaEl - Beginning of yeai F uric t alanaEl - En d of y am Original Bu c get F inial E u c gElt 9I 1001 ' (10 $ 10,00(1 '10,0(10 'I C1,1 all '10,'100 Ve I iariae wit h ACItuE I F inal Bu c gal Elo $I (14(1; 1'I a,00a; Elo 10,04(1; Ela (1a,C14Q y zaaa1 1'12,a(10) I2,a0C1 1 1,ma(11,00) Ela 1, 96CI 12,18Z '12,'1 E14 '12,193 9 yi 1C1,2I8Z gl 'I 0,2E14 9I 'I2,,I93 $I '1,969 -E7- DIE SCHUTE S CC UNTY, OREGON ROAD BUILDING &EQUIPNENTISUB-FUND CF ROAD FUND) SCHEDULE OF F EVENUES, BAPENDITUR ES AND CHANGES IN FUND BALANCE -BUDGET An D ACI UAL BUDGETARY BASIS FICIR THE YEAR ENDED JUNE 2C, 20'12 Variances with Original BlL dge9 F incl Budge9 P atu al Firial Bu c c et REVENUES L octal InVElsinlElnt eannings 9 4,a0C1 $ 4,(ICa 91 3,16' 1 1�23E) CVhem - - - - 1 atal ua\ einu as 4,a0C1 4 ,(IC a 3,16' 1123E ) EXPENDITURES MEtemiE is anc serviaas 14,w a 4,(11a 114,cria - CaKitEI aLtIE 9'I,aaa 291,(ICa 33,96( 297,034 Total 3C19,a'IEI 3(19,(1'18 1,98< 297,034 Clpeuallingaanilingenoy (49,393 6'9,293 - E4%293 Tate I EIXK einc itu nes 994,3'11 994 ,31 'I 1,982 926,3211 E xciess Ic elidEinay; cd nein ens es o�areixgeinciiunes oiga,3'11) 119"1(1,31'1; 4,32(1; 926,091 OTHEIR RIND � GING SCIL ROES Ill. SE S 1 nanis-lars in 219,20(1 2a9,(IC a 219,(Ia0 - �eitahangeinfunc telenaa (1619,311) 11E39,31'1; 23CI,180 9a6,a91 FurictalcnCEI- BeiginningafyeEn 619,3'111 E79,31'1 6E 4,986 9,33rl Func talarice - Enc of yeE n 91 $ $ 9'19,3E6 9'19,3E E C ESC HUTES C OUNTY, C REG ON DESICHUTES COUNTN 9-1.1 SCHEDULE CIF REVENUBSI, EXPBNIDITURESI ANO CHANGES IN FUND BAILAINCB - BUDIGBTANID ACTUAIL BUDGETARY BASIISI FOR THE YEIAR ENDED JANE 30, ,1(13 REV EN LIES L aaal llams - pinoplErty IrVEISVmer t Ec inings Cr ancles lar service s Inilengmenrirrenits I Local SlEIe F Eic Elnal Tatal rEIVEInu Els EIXPEN DIM RE S PErnsariniEI services NZItEmials arc servicElS Capliial outlay 1101 a I Clpaiiatirig aaritirigEray Tatal e�pErnc ilunes EbOEISS Qc Elflicieniayl o-1 uav Em Els 0% EIII EIX pElrc Il u IIEIs CITHE R F INANC ING SCIURCES JUSE SJ Tuar sfers c W � Elt & anicle iri IL ric balariaE Funic talariaEI- Begirimirig cfyean Fur c t alariaEI - Enic al yeah Vaniarica with Clrig mal BL c c et Firial BL c c et Actual F inal Bt c c E11 $ 6,7"21,E81 6,132,6E1 $ 6,EI3(1,z99 $ (11C12,22E, eCI,EIaa 40,6(ICI 4%1E5 8,9E9 3EI21,f15(1 3E2,9; Cl 360,E 43 3,89". EICI,CIa(1 90,0(Ia 9E,(Ia2 2a,aa21 7EE,aaa 1E6,0(ICI EO, -I,;'18 '16,91E 2z a,aaa 240,0(ICI 4EI,E '14 (1'193,4E E; 8,2121,2131 E,222,2,1 7,99(I,E21'I E, 4,3(IEI,191 4 , 340,49CI 3,9E 2,1 E13 : 5 8,311 2,aEa,21a,-1 2,(150,2(12 '1,92%%80 1210,142 5E 21,aaa E 92,0(Ia E 1,; '15 z E 0,4E 6,91E,99f1 EI,f152,6921 5,99:1,138 f159,5E� 8,8(13 ,23E E,169,5zr - E,1E19,54; 15,112,231 'IE,1212,2"Il 5,99,,'138 9,729,a99 i17,5(ICI,Cla(l; (1,raa,a(Ico 1,991,. E3 9,491,383 1 aci,CIaa1 (E a0,0(ICIl ij50(1,aaa, - i18,aaa,C1aa1 (E ,CIa0,oaco 1,491,: E 3 9,Z 97,3E 3 8,aacl,CIaa E,(Iaa,aga 8,93E,EE14 938,86 $I - $ 1a,43E1,3147 $I 'I(1,Z36,241 89- C ESC HUT ES COUNTY, OREGON 9-1-'1 C SDI •. EQUIPMENT RESERVI3 QSUE•FUND CIF DESCHUTES COUNTY Ell COUNTY SERVICE DISTRICT' SCh EMILE CIR REVENUES, EAM13ITURES ANO CHANGES IN FOINC BAILAINCB - ELIDGETANCI ACTUAL E UDGETARY BASIS FOR THE YEAR ENDED JUNE 110, 20111 REVEL UE9 Il acal IrIVEISIMarli EiallnlnlgS Tcltall rEIVEIrIUEIS EXPENDITL RE MME Rials airl( servicES Caglilal outlay Tatall ElkpElnlc i1UlIES EXCESS QcEficiE racy. of Ile%EnLES ober E X PE nIc It UIIE S OTHE R F INANCING SCIURCES JUSE S; TiianlsfErs In LVE i chanigE in tunid balaria Funic talarlaE - BEginlnlirig afyEail F uric t alarICE .. Eric cif yeah arliarlcEl with Origirial BL c clElt Firial BG d gat Actual F mall EIL c clElt 31 'IC,CO( 1(,O(C $ 'I(,l'19 11C,CC( '1(,OOC '1(,7119 I,CC( 'I,OOC - ,,CC( .,O(C EI,C C( EI, O( C - 4,CC( Z ,O( a 'I C1,71'19 71'19 'I,CO( 5,0(( 6,0(( 6,71'19 5(Ia,CIC(I 50(I,O(Ia 50(1,(Ia0 504 ,(Ia0 a4,0(la 5'1(1,71'19 9,71'1 f1 1,510C1,(Ia0 i,Eia0,0(ia '1,510(1,7143 71413 2,304,Cla0 $i oxz,0aa $ 9,3'11,z(12 $ 71,462-1 -90- DESC HUT ES CC UNTYI, C REGC N BEHAVIORAL HEALTH SCHEDULE OF REVENUEIS, E)PEINCITURES AIN[ CHANGES IN FUN[ EAILAINCIEI - BUDGETAN[ ACITUAIL BUD GETAFY BASIS FOR rHE YaAR Ef DED JUNE 3(11, 2101 REVEL LIES L anal Liaenses and pElllmilS InVEIS'lmenl ealnllincs REIr 1S Changes for serviaes C cir lnibuiiarls ar d dor aIians Inllerco%err menial L octal 1Iiaie F ec Erol TClial reVE nluElS E XPli DIIIURE S Pensci I seri ices MalEmials anis SEINiaEIS Car k I ou11E y 111ollal C r ere fir c aar ting eriay Taial e�irdi'luues EA CEISS (IdE lidElil Cli of IIElVEIrUEIS aVE ll EXperichurElS CITE ER F INAlli C SOURCE 9 (USES) Tnansfens it TIIanSfElll au I Total ollhElll linlanaing sciurcles iIuSES; NE i aha nc E it ilu nd balarlCEl Flunc idalariaEl - Bec iriniinlc cil NEar Flunc idalariae - Eric cd year -91 - VamialrcE vuilh Clrigirel E3ucget l iral E3ucgEt Acltual l ira11 EucgEl $ 'IEIEI,,1149 186,919 $ '128,131 $ 37,8'12; 219,CIq(I 25,OCICI 'IEl, (193 iI6,941; 'I EI,,1Iq(1 '18,5(1CI 'IEI,EI29 iI,1,875; 9,9(la,Clg9 9,,11(18,0(19 9,479,a3q 1128,279; - - '10 11 a E19,Cla(I 89,0(ICI 23, <l171 114 9,683; 8,4(13,�g9 El, �88,4(19 a,1'ICI,a-Ia (397,881; 31El, C199 3'16,099 31El, (IEll ('I EI) 14,9CIE1,998 '14,,111'1,5,118 14, a 93,CIEl9 018,493; 1'1,'IEI9,1'1z 11,980,703 10,91EI,(151 E144,84,11 6,994,239 0,002,995 9,97(1,199 EI32,'15EI 10(1 90,10(1 2EI,9EI9 23,13,111 171,7159, 49 1E1,2'13,751 18,913,821'1 '1,299,93EI 2,449,08 2,(199,712(1 - 21,059,120 21q,210� ,z 17 2(1,2109,471 1 ,11,9'1 a ji21'I 3,399,,119,11 1119,,1191,9'19' (9,E1971,9'1% 1121,82(1,798 -I,E111,'163 2,911C1,991 2,,1180,951 21,98(1,,115'1 (20� CICIO) (2104,Ml) (2q' ,000) - 2,370,M1 21,<116,951 21,371E1,99'l 3,32CI,CIEifI; (113,<I2q,916E1) I443,E1C19) 2,,1111, 163 3,32(11,(11,118 3,321x,968 3, 114,221,111 (112(116,140; 21,E110,4213 3 2,610,4213 -91 - D ES C HUT ES COUNTY, OR ECION NOTES TO REQUIRE[ SUPALEMENTARY IN FOS MAT ION AS OF PNC FOP THE YEPF ENCBD ANE 30, 201"1 BLCgetary comparison fear the County's GenEmal Fund and lion ea& of its major spElaial nENEanue lla.rds is nEaquinec aric is presented as RegLired SlLpplemerlany Irforma-ion. -FhesEa budgEals are PnElrared on Il Ea modifiec acionual basis and *Eire is no difference bellween iTe Lasis L s ed ion budgEais and 1 r Ea L as is L s EK for lir ancial ner carting of ack sal rEasaL Its . -92- OTHER SL F PLEMENIIARY IN FORM.4,nION phis page iriteniiorially leifi blarik. COMBINING AND INDIVIDUAL FUND STA11EMENTS AND SCHEDULES DESCHUTES COUNTY, OREGON C ENERAL BUND AND SUB JIUNDS C F GENERAL FUND CION E INING BAL AlP CIE SHEET JANE 'ICI, 201'1 A,cISET,cI Cash and sash equivalE nIs ImE SIMEnis, a1 hail valuE; plus aaawE d inileilesil Tames IIE aEINadlei Aaaaun'1S ueaEINEILIE1 NEIIE s and aaninaais IIE aE ive blEl AssessrriE n I s reciakatle DE IE nred aul'llo% ail IIE sauraEls Due ftarri a1hE II funds Ta1al assells LIAE II_ Il IE EI AND RL ND E AW CES LiE Lililies: AaclaunIs piz ya WE Due la ocher llunds DEIPIEISIIS DEdElMiad IIEIVE nue UnEIE nine IlebenuE Thal IIE bililies Rund balances: Assigned Unassigned Talal fund be IanaE s local Iia bililiE S End Iund balanaEls Gen aril $ E1,9aa,429 'I , z 83,968 '1, (Ia21, 21621 217g,2104 21,1'1 1,199 �I 1,1,99'1,15EI Ecar auric DEIVEIloglrrlent 12.1,18EI 211,E-1'1 368,z4,' Clac rt 1 ecF n ology f asurVEI $ E I.I,121 $ As: e: s menl 81 Tamil !on 63,EICI3 3I 381,63'1 '1'1,'1(19 EIEI,6E8 1z ,1'121 91 4z 8,21E19 $ EI59,389 $ gl 191 91 - - 861, 98'1 1368,44-21 - 1,15Z,48'1 'I,z8c1,9871 '16EI,4421 191 - '151,E39 142,079 7i3,9'IE 448,21E19 'I Cl, 1521,93:1 - - 'ICI,E'ICl,al'1 '14z,EI19 7113'EI'IE 448,2189 $I '13,993,�iE 8 $ E'13,'121'1 $ Az ,1'121 $ z 48,2189 The notes to th( IEnancial statements are an intay1nal f an of this stat( ment. CIC rill lnu End -9E - DESCHUTES C OUN TY, OREC ON GE NERAL FL NDAND SUB -RINDS OF GENEIRAL F UND C CIMBI� ING BALAINC8 SHE ET JUNE 3(, 2C'13 ASSETS Cas[ and cash equivalElnls InveslmElnls, al hill VEll uEl; p lus accrued in crest Taxes IIEICEIIVElb1El ACCCIIInIs receKatA Na11Els and cantllacis IIEICElivablEl Ass essrr enls nEICeiN ad le Dellaved auJlcm of nesclurCEls DUET lllanll Cllhell funds Taial assElls LIABILITIES AND FUI� ❑ BAIIANCE 3 Accaunts payable ❑uEl la athEul fL nd: Depasils De'lellrEld ra%enUEl UnElaulnEld nEIVElnLe lolal IiabililiEls FL nd t alanCEls: Assic ned Unassic nEld Taial fund t alances la14 Iiat iWias and Hund talc"InCEIS The notes to the Nnancial state ments ane an inteyyial Ilan of this statement. C orifi 1 u e c -9a- Hu man El �uslliacl Belhleharrl Soaielty Fno,jecll CoL rt Ir ri cll Redmon c Davelap rrlant 91 '133,7CIO 91 $ $I 21,1421,EM 213,213 37z ,03(1 - 963,9321 21,E 8la, El8E $ - 9 'I.'El, 913 $ EI&I,E1321 ,1a(I,EIE2l 91 3,'133 $ - $I - $ 3,173 21,9f El, 3z7 EI'IEI, C13E - - - E163,9321 21,E EE ,C 21EI - 21,M4 - 3,'133 21,70CI,3EI-I 1,217E,E171 21,EE(1,1C11 '1f13,7Ela - - 21,E4(I,EE1 - (21,7(ICI,3EI-1) (EI'IEI,CM) '1E13,7EIC1 (21,7(ICI,3EI-1) (EI'IEI, C13E) 21,94CI,EI91 9 'I`1E],913 $ $I E163,E321 I 11,1a(I,EIE21 The notes to the Nnancial state ments ane an inteyyial Ilan of this statement. C orifi 1 u e c -9a- DESCHUTES CCUNIY, ORIEGCN GENERAL FUNS AND SUB. FUNE S OF GONERAIL FUNS CON BINING BALANC9 SHOET JL NE 30, ACI 13 Aaaounis neaeivable � ates and aanlre16s reclek able AssessmElnls neclElivable InvElnlurN Due fnurn a11hEIr lunds 1 trial assElis LIABILITIES M D RUQ D BALANCIRS Aaaounis payable Due is alhell lunds Deplasits I]EllerllEld nElvenue L neanned IIEIVEInue 1 alai liabili1lias Rund t allanues: Assic nEld L nassignec 1 a'lal lund balancles Talal liabilities and llunc badalncles Carrlrrlu nity usliaa Juver He 911,739 '110,7EI8 10,'134 $1 3,C131,4391 Generall General Rroplerty CICIu my Capital N a nc elrrler 1 $1 $I Rrajeals RCRIElnlel Opleralians A99E19 - 48,9C18 Cash and clash equivallenis $1 1,1013,034 $1 541,c43 $1 3,-,199 Investments, all flair value; pilus acicmued intEmElsi 391,46:: 91,81591 1716 1arEls reueivaltle 3(1,943 - - Aaaounis neaeivable � ates and aanlre16s reclek able AssessmElnls neclElivable InvElnlurN Due fnurn a11hEIr lunds 1 trial assElis LIABILITIES M D RUQ D BALANCIRS Aaaounis payable Due is alhell lunds Deplasits I]EllerllEld nElvenue L neanned IIEIVEInue 1 alai liabili1lias Rund t allanues: Assic nEld L nassignec 1 a'lal lund balancles Talal liabilities and llunc badalncles Carrlrrlu nity usliaa Juver He 911,739 '110,7EI8 10,'134 $1 3,C131,4391 $1 5135,891 $I 3,E11: 91 1,218,631 $I 22,': 14 $1 $I 300 91 Z1,3215 2EI, 5 c14 - - 48,9C18 3051 4 '1,335 1,983,53'1 E13E,EI91 3,EI69 '1,'111,296 1,983,53'1 E13E,EI91 3,EI69 1,'111,296 $1 3,CI31,439 $1 E13E,EI91 $I CI,EIlE 91 1,218,631 1P e notes to the Vancial statements we e n inlegrial F art of this statement. Cc r tinu ad -9f1 DE%IC HUIES CC UNTYI, C R EGC N C ENE RAL BUND ANC SUB -BUNDS CIF C ENERAIL FLING C CIM1113 ING BALANCE SHEET JL NE 30, 2(11 ASSETS Cash and sash E quivalents InvesIrrlenIs, al fair vZIIUE; plus aaClkad intEOEst TaXEM 118GEINablE Acaclunts nElaeivable IN ales and c1anNacils 1leaeNable AsSEMsmanis 11EaElivabla Delelm id oul1lc1W c1fl 11esoUnCIE s DUE 11narn oihar fun( s i01E11 aSSERS LIABILITIES AIN D FUIN C BALANCES Aaaclunts payable DUET 1c1 cithE II funcs Dep asits Delell ld ravenuE UnE aim d nEIVEInue -Iola] IiabililiEIS Func balanaE s: AssignEld L nassignec local Func balancles TcOl Hat ilitiEs anc flunc balances l he notes to the financial statements a re an integral F1art of this statema nt. -99- veli isle Cade Mairiteriancla & Al;alurnanit Repllaaarr snit Talal $ 82I,�,H $I 881,E 0` $I 1E ,E 4E1,4196 14,2x9 1E9,CI'IEl 'I,a•IE,z9'1 'I ,CI3(,,-ICI4 - 4%z 08 11,09 $ 9EI,3i(IO $I 1,04,1,E28 $ 09,C18(I,137 $ $ - $I M(I,1� 26 - - <I,�I•I� X86 (1,134 z ,Z 71a,, -13i 9 'I,AEEI,E •15 O,z E16,EIE 0 9EI,3i(IO 1,040,928 8,691,'MW E1,E12E1,1•I.I E EI,71(ICI 1,040,E28 9,z s3,z 86 91 f18,71CI0 $ 1,04-21,928 $I 2,1,580,137 DESCHUTES CCU NIY, CREGON COUNTYWIDE LAW ENFIOF CIEME NT DIS'rmu - CIPERATINGI FUNGI 81 SUB -FUND CICIMBINING BALANCE SHEET JUNEll 3(I, 2013 ASSETS Ca.1 anc cash ecluNaIErts Ir�e:imerts, a111airValuEr Fllus aacrced irierest Twe: reaek aL la Account. rElcek aL IE Due fiiam ocher ft rd: Total a.seis LIABILITIES LiaLililie:: De' enrEic rE VE n E Uneanrec ne�anue Talal IiahlilieE Flu rid L alar cies: Re.1 rietElc Tai ft ric L alarces Te1al lint ililie: arc 'IL rid L alariceE 71he notes to the financial statements are an integral part of this state ment. - I aa- Orpratirig Reservie Flu rid Fund Total $ 9,4'13,9'12 9z 1,561 7z 1,730 111,642 $ i,,-17�1,8z7 $ 631,'157 -19,573 6E ,1,730 360,0C9 gl 5,113,98'1 62,892 11,CIa8,Z 93 - 14'1 ,130 11'I,E44 847,049 E10,049 1,270,0'10 gl 8,942,i:1Ellf gl E37,191 x8,973 EE2,130 E ,61 CI,'1 '17 1,270,010 7,E 80,127 E,61 (111,1 17 1,270,010 7,E 80,127 $ 7,272,847 JI '1,270,C1'10 91 8,942,E 97 DESK HL TEs COL N11YI, OREGON RURAL LAW ENFORCEMENT DIE TRICT - CIPE RATINGI FUNS 81 SUB -FUNS C CIMBIP ING BALANCE SHEET JUNE 30, 0013 CIKIEiratirig Reservie Ru rid Flund ASSETS Cash erc ciasr eciuivalenls Irveslmeris, al ilairVEILEr F111Ls aaCilued irleilesl TaxEE iKcei\eLle AaCCIL r tE ileciei\ a L le Tata I aE Ee'Is LIABILITIES AND RUND BAILAlI C ES LiabilitiE s Dleilerilec 1IEIVE nue Tatc I Func Lalar cies: RE E tlliatE C TatEI furd LalanCEIE Total IiabilitiEIE arc ilunc Lalarcies The notes to the financial statement: ai a an integral Bart of this : taten ent. Total $ 0,4z 1,955 $ 1,079,9'10 11 3,927,4 E19 491,51E1 '188,954 6'16,'1301 3EIEI,'1 z EI - 366,146 1101,410 - '170,416 $ 3,z 121,1113 $ 1,268,064 $ 2,680,0'11 $ 312,8218 $ - 31 z , 8218 - 3'14, E1218 3'14,8218 3,011,3219 1,268,0164 2,365,389 �I,0�I1,3219 1,268,064 2,365,389 $ 3,z 121,'1"13 $ 1,268,0164 $ z ,680,21'11 1Y7e notes to the 1Bnancial std terrents ai a an integral Ejan of this statement. -'I C12- ®ESC HUTES C OL NTYI, C REG On DESC HUTES C CIUNTY ROAD DEPARTMENT anc SUES BUNDS COM BINING BALAINC E SHEET J U f E "ICI, 20'1"1 RcE c Dept Roac Bldg RcE c ClplewalIrg arc Ecuipl Irrippievamari Fund F L r d Reserves lo�lal ASS EIi S Cash and cash equivalents 6,1145,936 $I E08,'l12 yi 1(1,431 $ 1,364,139 Investments, al fair value; plus aaanued interest '1,14"1,08EI 141,100 1,8212 1,2EEI,CIEIE Aaaaunts neiaeivad le 39f ,2711 - - 399,21171 Invenlaryl 1,21121,249 - - 1,21,,2z9 Iaial E13SEtS $I 9,32CI,14E 949,"1321 yi 12,,193 $ 'ICI,2E 1,7133 LIAE IIJ 11 IES ANO F UNI] BALANCIEIS Liabililieis: Aaaaunis payables $I 1,21CK1,131 $I 33,9 EIEI 91 - $ 1,231,(1911 Iallalliabililies 1,2CI3,131 33,9EIE1 - 1,2131,(1911 Rund t alanaes: t ansplendatle '1,,1121,21491 - 1,013,0Zg F eistnicteid 6,E 4z ,16E 91'15,36E1 121,293 1,1121,3E 1 Ictal lund beilanaelS 8,'1' 1,(1'11 91'15,360 12,293 9,Ch4,630 Tatal liabilitieis and Hund talanaes $I 9,320,14E $I 949,33,1 91 121,293 $ 'ICI,2E'1,133 1Y7e notes to the 1Bnancial std terrents ai a an integral Ejan of this statement. -'I C12- DESCH Ul ES COUNTY, C RE G C N DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT OF ERAITING FUND aric SUB FUND COMBINING BALAINC E SHEET JUNE ICI, 201"1 ASSETS Cash anc ciasr eqLNalen'ls Irivestmenls, al lairvalcEl; Fllcs aciciiced iriterasl TaxE s re cei% aL le AcicCIL rats reciek at le Tatal assets LIAIBIL ITIES AND F UND BAIL AINC Eft LiabiWiEls: AcicCR, rats KlayElt [El Delle rrE1c re venc EI Tatal IiaLilities Rund Lalancles: RestriatE c Tatal fL ric L alancE s Tatal IiaLilities anc ilLnc LalanciElis 71he notes to the firianciai state merits are ari inllecrai part of ti is sllalemerit. -•'103- DESCIIUIEs Courily 9-'1-1 Des Co 9-1.1 Operalling Equipment Fund REEE"IE Tolal 11 8,655,098 $1 '1,9E7,-199 $1 'IO,E02,E97 1,5'11,758 343,7C13 'I,E99,zE1 301,128 - 30'1,1 SIE 28E ,'125 2IE 6,1 219 11 '10,754,109 $1 2,3'I'I,�Ea $I '13,CIE9,EI71 11 57,3431 - $I 97 ,3z d 260,919 21C CI,EI19 317,E 62 317,EE2I '10,436,247 2,3'1'1,zE2 12,747,7(19 '10,436,247 2,3.1'1,zC2 -12,147,7(19 11 '10,754,'109 $1 2,3-1'I,zEa $I '13,CIE9,EI71 DESC H umc_- C OL NTYI, OREGON GENBRAL F UNC AND SUB -FUNDS COMBININGI SCHEC UL 11 CIF REVENUES, E XPENC11 URES AND CHANGES IN FUN[ BALANCES FICIFI THE YEAH E� DED JIJ ` E 3CI, 21013 M 9NUES TaxEIS - P1110 Elrl y LiaElnsEIS and penmits F Ines, farleiluuEIS and plerialliElS Imestraini ElarriinC s Rents InleugoveunmElrital ChEEillgEIS fC n SE NICE S Coriluitulioris anc canatiaris Laari ueglayrrlEnis CItV E r Total rE VE riuE s 9XPEP Dill UREIS CIL IIrE rii : CEnE sial gavEuinmE rit Putlia safely Health and WE 11cme DELI serviae: IrliElnest Caplilal cuilay Toial e)PE ridii a rE S i CIE ss ildeliuiE nay; of rE VE riuE s m er E xPIE nic iiunes CITHEIR RINANCINGI SOURCES JUSEIS: IntE n -fund: 1 iiarisllens in 1 narisllens OL t Iris na-ft rid; Tnarislens in 1 narisllens 01. t Taial ONE E n firianainic sau uaE s anc a ses Net ah angEl irl 'tunic t alarlCE s Furic talarlCES - EIEC iririinc Fu rid iralarlCES Eric irig COIL rl AseassalEir 1 Gerimal Economic) Teahnolagy & Taxall cirl Flu rid DElveloplmerlt Reserve Reserve gl 21,Z:I1r7,71�4 9 - gl - g - 28,92 -ICI - - - 358,31CI - - E 6,4(1'1 lr , C180 29Z -I, J4 5 37,9(18 - - 3,z E'I E a,Cla3 - 21,E7i2,3CIC Elr,C183 29Z 2,345 '12,137,72-15 94,00 9,40E - 'I50,88CI - - 711,8E 7 - '12,4EE ,,e12 ' 94,CIa(1 9,4(IE - 'I8,2af1,8371 (EIE,9'11) (9,'1'12) 2,345 4 71,333 - 11,46E ,2EIC; 32,aaa (E,4 78,z '18) - - - (13,94z,1C171) 471,333 32,aaa (8c,97i7) 1,218'1,' 3a (3C,58z; 22,888 (Jf11,232; �,248,f4' '184,263 5'22 539,92'1 $ 1C1,9'ICI,(Ilr'1 1 144,(31c g 713,919 $ 428,2189 The notes to the tiriar,cial statements are ar integral part of this statement. COrtirll. EIC -1(14- DESCFL'fES COUNTY, OREGON GENERAL FUNDI AN D SUB -RUN DS C CIM BINING SCHEDULE OF REVENUES, EARENDITUF ES AND C HANCIES IN FUND BALAIN C ES FOR TF E YEAF E NDED JUNE 30, X111 "I REVEL UHS Ta) es - F rap erty Liaanses anic permits Rines, ilorfE ilui es a nc F e nialiies InVEsimerll eEInings F ernls IME ndavewnrr e rrlaI CIV arcles ilou services Caribibulioris anc conalianis Login rieKayrrenis Curer Toic I rerVe nue s EAPENDITL REl9 Currani: Gene rat goN a rrirr ani FIS blici salleiy F e all V anc N, a Ifane DELI service: Irate uesl Capital aullay Taial e Ype ri( itunas E)cess (Ideiliaienay) of uevenuers oNen exKencilunes OTHE R RINM C ING SC l RCES 1USE S; I nl e r-ilu nc : 1 nansilens in llnansilers ou 1 Intna-ilu rid: llnansilens in Inarisilei s out Taial alher flinanaind sauuaErs anc uses Nei ahanider iri ilu rid balarice s Ruric balarices Beginning Ruric balances Enc ing F U manic usliae Beall' IEIV em Sciaiaty Pno•jecil C CIU r1 mini cif Rac mond DavEdopment 2� 72`11 - 3,(1212 18'1,42 2z ,z C118 - - •143,z 25 '1 C17,84EI 53'1,941 - 98,9'121 I� ,1118 (11,11139 (5,-:1(1,8'1 EI) (1,1921 '10',(1(18 11921,•1821 3cla,a0a 1947,491; M 9,838 - - - � 8,82(1 X1,7 Cla 'I M,�108 1z 97,210(1; '1(14,96(1 (21,7'1(1,1173) (7,111,947) 21,�197,86CI 311 '193,78(1 1121,701(11,38'11 1161El,C1139 21,940,151 1V7e notes to the financial statements are an integral Bart of thin statement. C ontin L EIC .. l aa- DE,SCHUTE,S COUNTY, ORE,C ON GE NEFAL FUND AND SUB -FUNDS CCIN BIN ING SCHEDULE CIR REVEL DIES, EXRENDITURE S AND CHANCES IN BLIND BA LAS CIES FCR THE YEAR ENE ED JUNE] 30,'-C'13 Fi9VEIS UES Takes - clrclFlerty Licenses anc plemmi'Is F ines, lici its nes anc PIE nalties IriVeisimerit eminincs Rem'I s IntE nc ave rnrrlenilal Cr arc es 1cm services Ccrrlitic ns and donallicns Loan neclaymerits ClTeil 1 cltal ne%enues EXF ENDITURES Cunienit: Ge neral co%enrirreM Rublia saledy Heal* anc %elfaua Debi seni ice Interne s1 Capital autlay Tatal eixPIE nic it ues EmIE ss (IC a fieieriay) of nes a nu es chew a xcle nc itc nes OTHER RII AI,CINC SCIIRCES IILSES) I nil e i TranSlleIIIS iri Trai IS cls l Inrina-funic : Tranisflenis iri Ti IS c ut 1 c tal c & or finanainc sou luieis ar c use s Ne t & ar c a it IL rid balances FL nd balances •. Be c inniing Fund balances - Enc inic Geii Cerieral Propeirly Community Cau rity Capital Mariagement , u sticei Projects Reserve CKIenallions Juvenile 1,116,81121 '1,7'11,'-39 9,33(1 99'1,38 $I 1,c82,5<'I - - - 3( C 8,90'-1 1,917 32 5,718 I EIC,951 - 1,191 '1,2C CI 7,90(1 - - EI38,198 461 289,019 7,984 1,709 1,'117 11 ,'1EiICI 2,2141 '192,818 1'19,3:11 •� 1,9gi:l - 9,984,9c1'I 419,351 1,9 q8 '1,'-84,9'-'1 147,933 1,917 (9,E161) (9,1'12,'119) (JEIE13,8c-I) il1,25C1,acia, 341,418 '16EI,381 9,344,523 - - - (90,4(ICI) ('142,2'14) (1,g83,E1•19) - 9,21 2(19,719I1'I,g1E1,C142: 19,861; 18'I,cB 1,116,81121 '1,7'11,'-39 9,33(1 99'1,38 $I 1,c82,5<'I $ 6;9,897 $I 3,86E I 1,171,2'-8 7h< notes to th< ilnanaial Staten ernts aie an integpalI ar oil this states ant. Clarit irimed -'I OE - DESCHITES COUNTY, OREGON GENERAL FUNGI AIN D SUB -RUIN OS C C MBININCI SCHEDL LE OF RE VE NL ES, EAPENDITL RESAND CHAIIN GES IN FL ND BALANCES FOR THEI'AAR EINDEID A NE X10, 2011`1 REVEISUES Ta> es - p nap erty Licenses anc pEmmils Riries, •lorfeilulies aric Fenalllies InVElsllmenl eaunings RE rats IritE udavE unrriEiri'4 Charges llou services Cantikuiiaris and coriaiians Loan nepaymenils CPI heu Taial revenues EXPENDITL RES Cu rueni: C emE ral gave nrimenl R u Llia saleVy HE altf anic N E IfanE BE Li service: IniE nest Capiial auilay Tai al EixpEridiiuues ENOEISs (IdEliaieniay) of ueveriuEis oeeu E X Enc ii ues OTHEIR RINA IN CING SC L RCES iJUSEIS; lri lE nAurid: Tnansk us ini llnarislleus ou t I ribia-flu nd: Inarislleus ini llnansleus ou t Tai al aiF E n financing sounoEis aric uses NeV ohandE iri ilu ric L alanaE s Runc LalariCEs .• Begiriniing Runc Lalanaes - Enc ing The r otes to the fir ancial statemer t: are ar integral part of thh statemer t. -1 CI1- VEW icle Code Maintenance & A t aterr Brit Replacemer I ToIAI 32,96Cl,(1971 - - 'IE ,910 - - 35E,E194 46E 5,12-16 289,112 - - 9,19,EI, I 8 - 4,'1(11,639 - 2,041, 11 EI - - %113 - - 311,04 - '19,91EI '19,918 468 35,'1(14 30,358,2-IC11 83,42 2 '13,4< <I,�1191 - - 9,9E14,99'I 25CI,EIE 0 59,199 122,77C1 20(1,(137 -106,2'121 '19,9'13,994 46E (18'1,'1(1EI) '10,32 4 ,2193 1'1'1,6(10 458,933 110,E131,(14 91 EI4,8(ICI 6,92EI, E 1E - (6,928,E 18) 116,4(ICI (10,17 EI, 11 EI) 4 6E 114,7(18) '166,131 9EI,23-I 1,(147,21118 '15,3,11,349 g 9EI,10(I $ 1,(142,5,18 9 '15,493,2 E 6 DESCHUTES CCUNTYI, OREGCN COUNTYWIDE LAW ENFORCEMENT DISTRICT- OPERATING RUNG & SUB -FUNGI CONIBININCI SCHEDULE CIR REVENUES, EXPENDITURES RIND CHANGES IIS RUNG BALANCE FOR THH 1 EAR ENDED JUNE "XI, 38'13 REVENUES Ta> as - FlrorlEirty FinlEis, farfaiiu rEis and plenlaltias IrneSllrrlElrlt earnings C r argas for sarvicias Inlerdavernrrierllal Con'Alzuliani:i anis donations CRen Tatal re�enuEIS BXF EN 13 ITU RES C urranit: Publia :lafel} Tatal e> plenc [l u nes baess (Ideiliaienayj of rMenues aver e) plenc iV u nes CITHER FINANCING SOURCES MUSES; Intra -fu rlc: Tuan:ilers iri Trarlsilans ou I Tatal otlher firarainlg sou roes Qusasj Nat c11 arlge irl ilu nlc I: alanaas FL rid Lalanaas - Begirirlirlg F u rid k alanaas - Enc irig Me rotes to the fir anclal statemer is am ar it tesral part of this slla lemer I. -'1 a8- Operalling Rewina Rund Furlc Tallal $I '16,E96,934 91 - $ 10,,IMEl,f1%14 3'14,3135 %114 ,1%19 41,143 1,828 2,f111 23'1, 9'18 - 31, fl1 EI 2,253,89'1 - 2,-93,811 34,117 - %14 ,111 2,320 ,32 cl 'I 9,475,EIE 8 I ,E12 EI 19,411,2 EIEI 18,1188,928 - 1EI,lEIEI,f12El '18,788,928 18'188,f12 EI 686,1130 1,828 EIEI8,f19E1 1 CIO, CICIa 1 CICI,OCICI ('1 OO,a00) - (1 CICI,O(ICI) ('I OO'aOO) -I CIO'c1Cla - 586,1130 1C11,E128 EIEIEI,f19E1 6,023,387 1,-1E18,1E12 11,1�11,5EM $1 6,6'10,'1'17 9I '1,21a,C11C1 $ A,8EICI,12A DBSC HUT88 CC UNTY, ORBG C N RURAL LAW ENFICIRCEMENT DISTRICT - ORERATING AIUND & SUEIFIUND COMBINING SCHEDULE CIAI REVENUES, EXRENDITURES AND CHANCES IN AIUND EIALANCE FOR THEI 1 EAR ENDED JUINEI 30, 2ICI'13 REVENUES Takes - prclpemly Hiries, 11c1n18h 1189 anis peniahies Ir�aaimerrl emriirg9 Ir ierc clve11r rrElrital Clharces fall 98Riaes Clor llnibullions aric c ar ationis C R EIII T&al 11evElrlues BXP9NDITUR ES Cu Inlenill: Pu k Iia safety Total EIS genic it a res EbCElss Qc Elilider ci oil neveniu Els CIVEIII EIS peri( ill a rE s OTHER 1190 A NCING SOURC 9S 1111i I nt is -fu rid: TnarisfEms iri Tnarsilers aut Total clihen firiaricinic soy naes (u ses; Nel *ancEll iri iluric balarCIEs Funic Lalariaes - EEIC irinirig Runic Lalariaes - Bricirig The notes to the kanaial statenients ame an int45lral par oil this stateniant. -109- Openatirlg Reserve Fun c FL rlc Total �I 8,06,998 91 - $ E1,08EI,998 'I 36,CI'19 - 13E1,0'19 '18, 993 E, 917 2z,910 3,9C17,790 - 3,907,790 '19,9'19 - 19,919 '18,10 - 1 (1,150 22, 7 CI 'I - 2-21,701 '12,21'10,970 E,917 121,21EI,487 '12,326,39 - 10,32E1,355 '12,336,399 - 12I,1JJEI,355 ('1'15,789) E,917 (1(19,868) 100,000 ('I00,a00) - ('100,CICl0) 1Cla,(ICIa 112'15,789) 1CIE, 917 1 CICI,000 (1 CICI,O(ICI) 11(M,86f: 3,3'13,'1'10 1,1E1112,147 4,,e79,1157 �I 3,097,325 91 'I,-,IEIEI,(IE14 91 4,3EI9,389 DESC Hut ES COUNTY, CIREG On ROAD C EPAIRTME NT FUND AND SUB -FUNIS COMBINING SC HEC UL E CIF REVENUES, E XPE NDIIIURES AND CHANGES IIs FUN[ BAILANC E S F OR THE YEAR EI` DED JUIe E ICI, 2ICH3 Roac Daii Raad Blc g Raad Operating and l ip Impluovarvarl R9VEN 11199 L iae rises and pemmits IrMis mans awriinc s Ir11EmgaVEmnirrEirilal Chanc as fc r services Other Tc al nee eriL as EXPENDITURES CL ruani: Courtly raac s Capital cuilay Tatal Eixpenc dunes 9xaess JcefidEiricy; d ilMeriues near EixpEiric ii was CI H9R FINAL CINCI SCL RCES IIL SE3) Iriiew-iluric: TreirlsllEVIS iri 10 ra-iluric TreinsfEllls iri Transfems c u Tc al cther firiariairic sou ncias (uses) Na aharigo iri func talarioe Fur dbalaanaa-8egirrirc oil yaar Fu r d balaric ei - Er d of yEiart $ $ - 91 2,172 ,I£1,7 8E1 3,764 Ela 32,EI'I (I '12,922,4 3£1 - 12,922,43£1 2,21a,V7l - - 2,21a,97�1 •1,94£1 - - 1,94£I 14,766,92<I 3,764 Ela 'I�,17a,341 12,202,El'18 '14,a'1 £I - 1'1,218,830 E11,987 33,900 - '1(1.1,95<1 12,21CI,Ela5 47,9£14 - 12,318,Wl ,271�I 215,0(C 2,4 19,9'1 £I (44,2, -ICI) Ela 2,� 9.1,158 21EI,271�I - - 216,272 215,0(C - -119,coc (219,03O - - 1279,COC) ,271�I 215,0(C - 216,27-21 2,411,19( 330,7EIC 80 -,1,128,C3( 5,619,E121 EI84,5£IEI 1�I,193 EI,(118,800 $ 8,'1'11,(-17 1 CI.19,3EIE1 $ 'I"eI,'193 9 9,044,83EI The notes to the Shanch � statements < ie < n integral part oil this , tatement. -11 CI- DES CFLTES COU N W, C R E GON DESCHUTES COUNTY 9-1-1 COUNTY SERVICS DISTRICT CIPERATING FUND and SUB BUND COWBININGI SCHECULEI CIR REVENIIIES, EXFENEITURES AND CHANGES IN BUND BAILAINCES FOR THE YEAR ENDED JUNE 3a, 201 1 Deschutes C ounty 9-1-1 Des Co 9-1-1 Clrlaralirig Equipmarill Ru rid Ruservie Total REVEINUES Lc cal Taxes - pnc pleriy Iriver imeN Eianniinic Change: fcn serviaer CoriiriL u iioms aric c c riatic ris InrlEuigo\ enrimeniilal Local Slade Federal Tcial ne\eriue: EA PENS ITURES C u nnerii: Fl u L Iia s a11ei y C apital ou i lay Tctal e>paric dunes E xcEis; (c EiliciEiricy; c 11 nevem Els c vEui Eix peric ii u res CITHER FINANC INGI SOURCES (USESI lWna-llunic : TnansfEmS iri TnarisfEmS out TcialcthEuiliniariciric scunCEE Fuses; NEii aharic E iri fu rid L alarice: Fu ric balariae - EIE c iriniric c 11 year Fu ric L aluce - E ric c 1 year 71he notes to the firiancial statarrerits are ari intec ralTart of this statamerit. -11'1- $ EI,6'IC1,459 31 - 31 6,620,49( < <,'185 10,1'19 Ec,C Cl4 3EIE1,8z 3 366,E14 99,00,-1 - gE,CIC13 802,518 - 802,E ' 18 z EI, 51z - 46,9'14 1,99CI,521 0,1'19 8,C1CI' ,34Cl '10,739,9107 9,911,611 - 5,911,9032 81,519 - 8'I,E'IE fl, 9fl:,'13f1 - 5,S93,'18 '1,9 1,383 110,1'19 2,008,102 - 500,000 EOO,aa0 (5CICI,OCICI) - (EOO,aa0) (5CICI,OCICI) 500,000 - 'I,z<1,38": 5'10,1'9 '1,008,'l(12 -El, fI E1,8E1z 1,80(1,143 '10,739,9107 91 1a,/ZE0,-,1 $ 2,311,462 $ 1'1,747,7(19 This page intentionally left blank. COMBINING ANO INDIVIDUAL FUND SIIIATEME NTS A N D SCHE DU UE SI - NONMAJC R FUN DSI This page initentic nally left t lank. COMBINING NCN MAJC R CCVERNMBNTAL FUNDS This page intenilic nally IEM k lank. DESCHUTES CC UnTYI, ORE CON � ONMAI CR GOVERNMENTAL RUNGS CC WINING BAILANC E SHHET UN9 30, ICIH3 U IABILITIES Ah D FUND BALANCE1EI U iE H ililiEIS: Accaunts payadIE $ 1,-19":1,-107 $ - $I 2f,65f $ 1,�I22,7E16 C ue Ila athE n 1lunds '1S,453 - - '19,Z 52 C EK MRS '11,544 - - '15,142 DefeIME draNanuES 1,101,5113 726,64E 'I,E132,3'11 L nee nned IIEIVElnuas 'I8EI,07CI - 1E6,CI70 Molal IiabililiE S 2,1'15,73EI 726,64E 39,65E 3,376,CW3 Fund balances: RestuictEd SPE sial 47E,'18EI - 'I7,13'I,E139 1 o'lal Nc rimajc n '1(1,372,'1'14 REvEnuE Deb11 SErviaE Capi'lal Prc•jeal Gc%ErlrmErtall - Fu r d:l Fu r d:l Fu ric s Furic a ASSETS TateI HeHilitiES end lune Ualances $ 3z, 1'17,437 $ 1,782,731 $I 78EI,E8E $ 36,EIE9,C156 Cash Endcash equivalents $ �17,03E,0E7 9 EzE,73EI $ E171,E8E $ 2E,15E,zClf InvesirrEinls, El fair value; plus accnuad intElnElSt 4,'1'17,'1(10 'IzE,ozE I'17,303 z,38'I,El4E TaXEIS iieCEINEILIE Elz (1.1C '121,911 79[ C9[ Accau nts race N ab le '1,41E,312 3E,794 - 1,z5z,1(]El hales and cantnacis recei%able E97,Ef - - E97,Ea ASSEISSn11EIniSIIECEIIvablE - E101,001 - EICYI,CIC]'l 1101al assets $ 3z, 1'17,437 $ 1,782,73'1 $ 78EI,HE $ 36,EIE9,CI56 U IABILITIES Ah D FUND BALANCE1EI U iE H ililiEIS: Accaunts payadIE $ 1,-19":1,-107 $ - $I 2f,65f $ 1,�I22,7E16 C ue Ila athE n 1lunds '1S,453 - - '19,Z 52 C EK MRS '11,544 - - '15,142 DefeIME draNanuES 1,101,5113 726,64E 'I,E132,3'11 L nee nned IIEIVElnuas 'I8EI,07CI - 1E6,CI70 Molal IiabililiE S 2,1'15,73EI 726,64E 39,65E 3,376,CW3 Fund balances: RestuictEd '1-/,C151,442l 47E,'18EI - 'I7,13'I,E139 CamnitlEld '1(1,372,'1'14 175,E97 - 'I0,�E2,CI'I'I Assigned z,-17CI,1z4 - 75f,22f 4,f 29,373 laiEIIlundbalEnces 31,197,701 1,C15E,C183 759,22EI 33,z'13,C1,13 TateI HeHilitiES end lune Ualances $ 3z, 1'17,437 $ 1,782,731 $I 78EI,E8E $ 36,EIE9,C156 -111- DBSCHU'RES COUN TY, ORIBC- ON NONMA„CIR GOVORNMENTfil FUS OS COMBINING SCHEDULE CIR REVEL HIES, EMBENDITI RES AINDI CIHMGIE S IN BUND BALAINCES BCIR TF E YEAR ENDED JUNE 30, 201"] RSVBNUBS Laaal TaxEls - pnapElry Tax Els - athell Liuensels E nic penmits RiniEls, failklitures anc perialtiEls Speaial E ssEK srTlenis Investment earning: Renis ChaiigEls can sElnliaEls Carlribi tions anc coriatiaris Loan implaymElrrls 01 hEIT IritergavEmnmElrital Local State Rec eiial 1 crlal ice\ erluEls BXF B� DITURBS Clunnent: Genesial ga\ eiinrTlElnt Flublia saleiy Caunty raac s HElalih Enc VNEd1anE1 9c ucaticsn 118bl servlClEl: Flnincsipal I r iterest 1 11usiE19 foes DUN issuanClEl aosis Capital auth y Tcrlal exAlenciluiles ExClElss (c a Iiaienay) cd rev enues men ex pent itures OTIHER WANM G SCURCES QUSES) T nE nisfeiis in 11rarn ocher ilunds T nanisfeii aui to at[ Em lurids REdunic inig bands issue( Pnemium an nErfunc ing bonds issued FlEymerit to neiluri( Eu banc esalimA egenl Tatal aihEln linariaing saurCEls (uses) NElt al z nge in Hund balanaEls Rurid balanae - BElginning C11 yElar Rurid balance - Enic a l y8an Special Daht Relvelniucl F uridsi Sarviae Funicsi Tolla1 N animajar Carlillal F noject Go\ errimen9al 31 5,3E14,'198 gI 3,'143,118 gI $ 8,5(7,516 3,096,130 - - 3,69EI,'I21EI 139,Elcl1 2,6'10 7;:19,80 1 545,699 213,4219 - 5z 9,6515 'IC7,3EI8 176,, '18 - '17 EI, 518 'IE10,160 56,333 E,4,14 21'1,917 '16,5E9 1,,l10,E184 1,2,17,22 3 7,576,198 -1,'175,E140 8,7921,438 136,08E1 3El,C8El 83,3E1'I 2,1C2,9C'I , 3,3EH .192,441 6EI8,6zEl 292,4z 7 1 EI5,3E3 - 765,3, 3 '18,,09,008 gl 1,096,083 - '18,2519,0( 9 1,1C16,,43 zc,OCa 1,7z6,5z3 139,,14.1,13EI 5,1 EI:1,z 93 z 5,4214 E,09C,0, 3 9,594,0351 9,5514,0,-19 10,'138,6E E1 'I CI,,l13E,696 1,131 ,JEI1 1,2;:17,3EI7 18,1.1 '1,'I a, 'I El"I 1.1,'129 E184,032 6E 4,632 8,,Cz 5,1 •1'1,13.1 E,72C,036 3Eh 2,33'1,'IC19 3,3:1'1,473 - 2,6'10 21,61IC - 213,4219 - X13,4,0 'IC7,3EI8 - 9CEl, 3,14 I,C'13,651a 39,882,345 8,OE18,380 9( E1,324 48,897,09 (040,,109) (2,3C5,, 87) (8EIC,9C 0) (3,8C 6,996) 4,518E1,971 '1,5197,51'1'1 2, a,OC a 7,2;:14,4, 8 (.1,,14 3,2 EI1) - 152 a,9;:1g) (3,784,40EI) - 3,00O3ac0 ;:I,000,CCIC - 4 9,1 C 9 9,'I C19 - (3,0213,, 49) (,:I,C,-13,9z 9) 2,143,'1'10 2,0213,27'1 (290,939) 4,479,6z2 2,1C2,9C'I (:182,4'16) 1'1,'19'1,8<I9) 6EI8,6zEl 219,494,8C0 1,338,499 1,91H,CE18 321,724,307 91 3'1,597,1 CH gl 1,096,083 9I 719,229 $ 33,413,C13 DESC HUTES C OUN TY, C REG ON NCINMAIJOR SPEC IAIL REVENUE RUNDS CCIMBINING BALANCE SHEET JUNE] 3C, JC'13 C Clntim EIC • I '19- Iricualnial P.Ink Pank Grarit LalridEi Aaciu islilicn & DEvE Ic prnenil PIcjecllsl Fit oeeeus DEIVEdcrlmeril Rees ASSET: Cash and cash equivalents 9 9,1E12 9 2C 3,301 9 - $ E19,2, E lmesiMElnllS, at laid valuEI; pilus accrued inlemst 902 39,52( '12,092 Taxes IIEIaEIIValJlE1 - - Accaunts ocei�alt le - 3,496 4,41E 9,300 NatEIS and eontnacts IIeadVEILle - cl•l,'1971 Toial asSEtS 9 Ei,CIE14 9 213,933 $ 22,41E $ 9CI,E12EI LIABIL IT IEI: AND RL ND BALANCE Liad IIItIEIS: Aucaunts playat le 9 9 - $ $ cl,Cl4E De plasi Is - ❑uEI is abEUl tun ds - '1 ,452 ❑eleiimd rmenUE cl l,'I,1Il - UnElarnEld rEvenues - - Tolal Had Hill iES - 31,1971 19, 4,112 3,CI4,1 H and LalanaEIS: Restricted 222,319 4,9EIEI 81,97E Can rr HEId - AssignEld EI,aE14 - - Toial Lund Lalance EI,OE14 2z 2,31E] 4,9EIE1 81,67E Tdal liatililies anc Hund Lalanees 9 El,aE14 9 213,6,121 $ 2z,4'IE $ 9CI,E12EI C Clntim EIC • I '19- DESC HUTES C OUN TSI, C REG ON NCINN A KIRI SPEC lA L REVENL E F L NDS C CIMBINING BALANCE SHEET JUNG 30, 2013 Continu cid -120- Caunilly Splenial Taylor Tnanisienl SOclal lnanisplortatiani Graziniq RaomIar ASSETS Cast and aclsF egLivellents $ 94 $ "1e,71"18 $I '1�1,38EI g 30,z9C1 Inveslrminls, cit fair Vcdue; plus claarLeC interest IEl 2EI,EIE2 3,381 9,32E1 TcIXEIS IIeCIEIIValZIEI - 39,1,C103 P caaunts neaeivab Ie - 1,0, EI - � ales and aantllaals reaeivab le - - llailal clssets $ '110 $ 180,400 $I 22,1719 g 380,EI'19 LIABIL Il IRS ANO F UND BALANCIRS LiabilitiEls: Acaaunts payaltlle $ - $I 'IEla, 3,I1 $ $ 33,EI63 C epasits - - - C ue ila nth eu IL nds - - - C ElfellnEld nevenue - L nElarned IIEIVElnues - - - liatcll liabilities 'IE19,3,I1 - 33,EI63 Func balelnaes: FEIStlliutec '110 1, -1 M 21,17111 393,19"1 C amrrlittElc - - - AssignEld - - llailal'lund beilanae '1'I0 ija 22,1719 393,196 Tcltal IielbilifiEls anc Ilurid balanaes $ 11 Cl $ 18EI,46EI $I 22,171"1 91 <86,E1'19 Continu cid -120- DESCHUTES COUNTY, OREGON NCINNAIJORSPEC IAL REVENUE RUNDS COIN BINING BALANCE SHEET JUNE 'ICI, 201"] PERS Videc Traniaiarit Rorealosed Resume Lctllery Rccrnllam-1°/. Laric Sales ASSETS Cash and cash equivalents $ EI,34EI,836 $ 121%Ell5 $ 135,EI81 91 96,936 In\asirreni:, al fair�alue; p11u: accnued intenesi I,�E�,9I� 2121,EMI 213, 34 16,932 Taxes neceiivaLlei 58,501 - A ccaunts racer at Ie - - !N ares and canlnacls neceNat le - - - - lailal asserts $ 9,EI0�,75CI $ 1821,218 g 21'18,'1.19 9 '1131,868 LIABIL IME 3 ANC RL ND BALANCE S Liabiliiiei:: P ccaunts payat Ie $ $ 35,Z 9'1 g '151,CICI(1 9 1,'1 E17 ❑epasits - - ❑uei 110 athero funds - ❑eifenneid reiv anuei - 1 nearneiC neivenues - - Iailalliabiliiieis - 35,29'1 '187,(ICIO 1,,l E17 Fund IJalances: Reislnicteid El -1,'1.19 '113,7(1,1 CClrrn illeid 9,EICIZ,iE(I - P ssigneic 11EI,� E13 - I allal llunc IJ alance 9,EI0z ,7 5CI 1,16,-1 E13 EI1,1.19 '1121,7(1.1 Tatal liali ilitieis anc Hunt t alances $ 9,80Z ,7 E(1 $ 1821,218 9 218,'1 19 $ '1131,8168 Corilinued .121- DIESCHu,nES CCUNTY, ORE GCN NONMA, C R SREC IAL REVENUE FUNDS COMBINING BALANCE SHEET JUI\ E 30, ACII3 Contiriu Eld -133- Cc L rty Chilcncir & viotims, Law CIEarN Rarnilies Assistainae Litmmy Reacuids Commi:isicir ASS STS Cash and cash EiquMIIEints $1 2E,21E4 $ cH,TI�I $ 3'15,�la, IrvEistments,atlair valUErplUSE ccnuec irtEmEist 4,4(13 621,86E E5,1718 1CIZ,3V 1 antis racer aL le - AccauntS IlEicelvablEl '121,01'1 - 1 CP ,E 35 otes and contrac is necEiiv 2 IEi - - Tatal assets $1 41,E7EI $1 221,A8: $ 3Ai'I,CI& 41 8a6,z40 LIABILITIES A� D FUND BALANCES Liabilities: AccoLnlsPEyablEi $ 1,•131 $1 '121,EQE $ 8,108 41 21E8,CIc3 DEipasits 7,E 6E - DL e to other surds - Deflemiec HEIVEinue - - L r eanr ed re�Eir uEis - - Talal HE Lilities E1,8021 '121,EOE EI,1OE1 21E8,C123 F u nc balances: Resiricied 321,87E x'10,2179 3E2,(1- 5 548,2 a7 Cammiliec - - Assiclrec - Tatal func balance 321,8711 4.1(1,2179 3E21,971E 148,247 Tatal IiabililiEs anc 1, and LalancEs $ 41,E78 $ 4221,Ai8E $ 3�i1,C18< $ EIO6,z40 Contiriu Eld -133- DEEIC HUTES C OU NTY, C REGON NCNMAJORSPECIAL REVENUE FUNDS C C M BINING BALA NCE SHEE T JUNE �,Q, 201; DES CCI DES CCI Cammunicatior Communicatior Puklic Sys tE rr Sys tE rr RE a HE altF ASSETS Cash and aash EquivalE nis ImesimEnis, at 'laiu valLEI; plus acaruec interest Taxes IIEIQE ivablEl Auaaunts reaek at le Naies and aantnaais neclEOVEILIEl 7 o1al assE is L IABIL 11 IE S AND RL ND BAL ANCE S Liat ilitiEls: Aaacwnts payat le Depasils DUET is clthElU funds De'lelmed revenue UnElarnEld nEIVEnuEls Tclial liad ilities Flunc talanaEls: Restnickic Carr rr ittElc Ass is nEld -notal 11u nd t alanae Taial IiatilitiEls and 11Lnc talanaes HE altF y Start $1 -131,132 $1 17(1,8111 11 88a,39a 91 239,814 39,17E1 39,836 '193,6CI0 -1 "189 (151,683 3,210 11 107,80(l 11 J(10,E 93 91 •1,439,613 91 219,319 $ 9 1'13,8(19 11 92,'113 _ 'IE5,f182 - - 219,319 -100,EI53 - 3e3,331 - 1,213,6EH 3e 3,<I31 3a0,E193 1,213,69'1 219,319 $I 2E1,Ela(1 11 3(10,653 1 •1,4119,613 $ 319,319 Coriliniued -'I 2� - C1E-IC HUTE-I C OL NTYI, C R EGION NCINMAJORSPEC IAL REVENU9RUNDS C CIMS INING BALA NCE SHEEIT JUNE ": CI, 2al3 C ontinG eC -•I a4- Public Health AcGte Came Reserve ABHA Services OHP-CDO ASSETS Cash and clash equivalents g 3.12,183 g 3,939,60 9 71f18,398 $ 2,Cl, 2,71,El Ineastments, at flair ealue; plus accirLec interest 94,928 618,291 '133i,71Cla 393,303 Taxers uecieivatlEi - - - A ccaunts nE ceie at le - :118,3171 34,9871 6Q,399 Nates and c ant iac is rec ere at Ie - - - Natal assets 9 3EI6,11'1 9 4,7136,'1n 9 9E1 I,Q1E $I 2,43EI,WEI LIABIL11IES ANE FUND BALANCES Liad ilit!E s: A ccaunts payad la De pasits - - ❑ue to atheu IL nds - - - 0efeunEid nevenue - - - - L nearnec nE VE nues - - - llatal IiEihilities - - Fu nc balances: REistmictEid - 4,7":IEI,'113 96I,Q1E -,43EI,38EI 4amniittEid 3EIEI,711 - - - A ssignEic - - - llatal lund balance 3EI6,1 111 4,736,'1n 9E1•I,CI'19 2,436,38E Tatal liabilities anc ilund balances 9 3EIEI,71'1 9 4,71218,113 9 9011,Q'15 $I ',436,38£ C ontinG eC -•I a4- DESC HUTES C OL n TY, C R EG ON NCNNIPJOR SPECIAL REVENUE FUNDS CC MBINING BALANCE SHEET JUNG 1113, M13 LIABIL Il IE S AND FUND BALANCES Lie bililiEIS: Aaaaunts peyeble 11 .14,91'1 11 3,790 $ 9,479 C epasits 1,819 - Due la other funds - - - DEIferlEld revenue EIC1,0C30 9:305,1421 L neanned IIEIVElnues - 5,0213 - 1anal lie biliiliEIS 'IC2,890 6,713 EICIE,1z2 9,479 Fun( bale noes: REIStI ICtEId - fl'1,2021 '1'13,'19E Ccrmn W Eid - - AssidnEIC '1,518,333 43C3,,9M - llailal and be lance 1,518,3133 EI1,22121 43C3,9M '1'13''190 Total liebiliiies an( fun( balances 11 I,EIEI'I,'IE13 11 90,999 $ 1,2131,1334 g 11EI,E79 ContiriL EIC -1a�- CDO Cammunity Glaundwaten evvbeull'y GIS Ile velapmErit Partrioms ipl Nelghllcuhoac Dec laailed ASSETS Cash and cash Equivalents 31 1,348,z S 11 17,z E15 11 3EIE,5E 5 $ 'I C 11,C1219 InveslnrlElnls, ai fair value; plus aaclrued intElrest 2115,2 41 111,51103 E14,0071 'I1,EIz E TaXEIs IeCIEIIVELIEI - - Aaaaunts receivable 117,2148 - alesandaantlacyls iecieiVatle E10,0C30 EICIE,1z3 11a11al assElts 11 '1,681,1E13 11 wl,995 $ 1,2131,3114 $1 '118,E79 LIABIL Il IE S AND FUND BALANCES Lie bililiEIS: Aaaaunts peyeble 11 .14,91'1 11 3,790 $ 9,479 C epasits 1,819 - Due la other funds - - - DEIferlEld revenue EIC1,0C30 9:305,1421 L neanned IIEIVElnues - 5,0213 - 1anal lie biliiliEIS 'IC2,890 6,713 EICIE,1z2 9,479 Fun( bale noes: REIStI ICtEId - fl'1,2021 '1'13,'19E Ccrmn W Eid - - AssidnEIC '1,518,333 43C3,,9M - llailal and be lance 1,518,3133 EI1,22121 43C3,9M '1'13''190 Total liebiliiies an( fun( balances 11 I,EIEI'I,'IE13 11 90,999 $ 1,2131,1334 g 11EI,E79 ContiriL EIC -1a�- Contiriu E C -1 a6- D®SCHU OS COUNTY, OREGON NCINMAJCIR SPECIAL REVEL UE BUNDS COMBINING EALANCIE SHEET JUN9 30, JCI13 Na -ural Hedeu al F u h Ila Ulric RElsut I CEI HarElst Ill le Corner RratElallian III Su Ivey ar RI eaelvai iar ASSETS Cash and cash ElquivElanis $ E9,Ec14 $ 'I72,9CIE1 $ 3"1,283 $ 7'1,EI9i In%astrrients, al lein%alue; plus Eccnued intanEVI '12,173 3CI,-131 6,332 EI2,z'l8 Tax Els raceNE 1: le - - - F CCElunls nEICElive NEI < 51,E (1 - - I\ ales and canlracts rlEICei%able - - lalal assets $I 131,907 $ 202,E39 $I 42,991 $I 994,279 LIABIII I111ES AND FUND BALANCES LiabilitiEIS: Accclunts peyablEl $ '14,'1"13 $ C epasits - - Due to tithed funds - - DEIfarllEld nEIVEInue - - - L neanned IIEIVEInueS - 1alai liabilities '14,193 Fund balances: F EIStllictEld 1'17,394 202,E39 - 1194,075 ClammittEld - - AssiclnEld 1ala1'lund belanCEI 1'17,394 202,E39 4'1,997 1194,075 Total llalbllltlEIS zinc kind balances $I 31,907 $I 202,E13c1 $I 4,1,997 1 994,,175 Contiriu E C -1 a6- DESCHLTES COUNTY, ORE CON NONM.PXR SPECIAL REVENUE BUNDS COMBINING BALANCE SHEET JUNE 30, �IO'13 Caunillwic e Tnar splortal icln 9DC Imp Dog Coni nol A99 91 S Deis Ccw pity Ac L li Flarolei Ebtenisiclr 81 Prab ai ian & 4-h Cash and cash eguMilEnis $ 8EIC1,8zEl 9 3z21,7MI $ EI8EI,95CI $ 47CI,FI3EI Investments, al llainvaluE; Fllus aacnuEd inlElUEls1 '1'1I0,3EP1 22,409 13(1,24'11 821,214CI 11axEls rElciek at le - - 'I 1, rlEtl Aaciounis IIEIaEIIVclblEl 4,41 CI 98CI 1,271EI IN Ates and aclnilraclts nEICEIN able - - - Tatal assess $ 1,(1'1'1,201 $ 289,811'11 gl 809,3719 gl 971fI,131 LIABILITIES AN D FUN D BAL AN CES Liabililies: AaaounIs gayablEl $ .1(1,•1'113 91 9a,71�11 $I 6,21,049 gl 3,-I,CI711 Degas its - - Due 1a ocher ilunds - - - DE118mied 11EIVElnu9 UneallnEd 118VEmUE9 - 131,f11� Ta4liatililies 3CI,•193 92,121 E0,C14'11 1Ei9,1ME1 F and balances: REsIriailEld 98'1,094 11El, 3fIf1 zCI9,CIM x'10,18'11 Carnmiilled - - - Assigned - '1,10,491 law,mo Taral fund balanaEl 98I,CI'114 3CIEf,8fl9 141,33(1 J,18'11 1101aI IiabililiEls and lund balanaEls $ 1,CI'I 1,201 $ 289,E1'IEf sl (10%,171'1I gl '1118,13'1 Contiru Eic DE'S C HUTES C OUn TY, C REG On NCINMAIJOR SPOCIIAIL REVENUH RUNGS CICIMBINING BALANCE SHEET J U � E 1(, 2013 ASSETS Clash and dash equMllEints Investments, at Hain value; PIlus aaanu ed intEirElE t Taxes iieaeNatle F aaaunts nEiaEiivablEi Ncites and caniraats receivadle Natal assets LIAE ILITIES AND FUND BALA� CES LiabilitiE s: Aaac unis playablE C eqc: its C Le to c then llunds C EdeunEid revenue L nE arned IIE VE nu as Natal liabilities Func dalanaes: RestnicdEid ClcmrnME d F: signEid Natal lund baalanaEl Tc tal liad ilitiE s anc Ilu nc dalanaes -11118- Sunrl%er Tagil Nanmai'cm Blaak Butt( Serviaa Special Rariah Diatricll Rlaveriuci F u rich $ Ell El,,IOEI $ 'I,E149,C17 217,(138,(181 4,'I•II,1CIO 40,001 18'1,7 ED (149,(139 73,78f1 I,z'I5,3•I'I - 897,899 $ f150,10-/ $ 2,EI(14,E12(I 9 34,'1,1Tz37 $ EI,CI71 $ 148,'1.19 1 'I,'l93,1(11 - 15,844 - '19,z 5'1 34,058 1Ea,E1•Ifl '1,105,80) 40,7-,19 3CI,I,fl3� 2,91.19,73EI 8'19, 31 El I,99a,79-,1 17,(155,243 - - 10,37"I,1•Iz - 4,'170,14z 8 E'ME1 �I,99EI,79�I 3'1,992,70'1 $ 8,1El,•1(17 $ 'I,9I4z,E12EI $ c14,'I•lI,z31 DESIC F 1, TES COL N11Y, C R13 ON DESCHUTES COUNTY EXTENSION 4-H COUNTY SERVICE DISTRICT OPERAITINC FUND and SUB FUND CCIMBINING BALANCE SHEET JU1 E ":ICI, 20'13 DEisi C au my Ext & 4-H Deist County Openating Ext & 4 -H Func Corstructior ASSETS TOW Casr anc cash eclui�alants 9 �1.12,C1.14 $ 29E,8�1� $ 47(1,83EI Ir �esiME nis, ail Hain valu E1; Fllu s accru Eid it 1erE s1 c17i,CIc12 9,2(IE 8,21,24(1 Taxes rEicei\atle '17,71071 - 11,761 AcCOL r 1s rEicei\ at le 1,216 - 1,,-116 Tatal a,11909 $ 2114,CIE 9 $ 3(12,03,-1 $ 97E,'121 LIABILITIES AND BUND BALANCES LiaLilities: Ac cou r is payable $ 212,(111 $ - $ 2.1,071 DefEnmEic rEvenLEI •19,2191 - '15,391 Urieanried ne\Eiriue 121,E114 - '121,872 Tatal liafr ilities 1 E19,ddE1 - '169,330 DEFERRED INFLCWS CF RESOURCEIS Ura�ailat:le 118VErue-prapary tax - - - Taial defE nrE c inflaws of rE sau rc Eis - - F u r c t alaricEis: Re:iiriciec 1CIEl, 192 302,03,'1 4'12,785 Tatal fL nc tj alance-a 1 CIa,192- 302 ,03,'1 4'11,785 Taial liatiliiiea aric ford talarices $ 2114,CIE9 $ 3(12,03,-1 $ 978,121 117e note; to the kancial statements are an integral pan oAthls statement. -•129- DESCH LITES CC LINTY, C R 13C C N DESC HUTE S CC UNTIL SUNRIVER SERVICE DISTRICT C PE FATINCI FUNGI and SUB FUND CCMBINING BALANCE SHEET JUNE "a, 201 ASSETS Cas h and aa: N eqL N ale nlE TaxE s HE cei% at le AcicCIL rats HE cei% at le Total assets LIP BIL ITIES P ND F UND BALP NCES LiabilitiE E: AaCCIL nits glayatj IE DelerrEC IIEVEInLE Total Iikiliiies Fund L alanues: ResMic tE C Tatal ft rid t alancEis Tatal IikilitiE s aric i and talancEis The riotes to the financial s latements are ari intecral Hart of this statement. -130- Sunniv eu Servlicie District SL ririver C pera I Ing SEIMCI9 0istriat F L nd Reservle Total $ 1,958,456 E90,E'IE 9 2,E49,04 '181,767 - 1 E'1, rlE � 73,785 m, IE $ 21,214,008 $I E90,E'l8 9 2,04,E 36 '148,2'19 157,6'15 205,E34 9 14E,�I'Ig 1 E rl,A'I E Cla,f c 4 1,908,174 E90,E'18 2,EgE,7192 1,908,174 E9a,E1E 2,E19E,19a J,214,a08 EI90,E'l8 9 2,9C14,E21C DESCHUTES COUNTY, OREGON NONMA.OR SPECIAL FEUENUE FUN CSI COMBININCI SCIFEDULE OR REVENUES, EW ENDITURES AND CIFANGEIS IN FUND BALANCES FOR THE YEAF EINDE11 JUNE 3CI, 2013 Clarltim EIC -1 �I1 • Inc usti ial ParN Rai k Giant Lancs Aacluisiillicn& Develcpmen9 Clcunq Riojeals Piaceeds Development Fees Schocil FEVENUES Local Taxes - property $I gl $ $ $ Taxes - othen - Licenses and penmits - - 1,050 Bines, 1c rleitunes and penalties - 172 - - Investment eannings 22 3,435 '125 554 '159 Rents - 5,264 - - - Changes fon sen ices - - Cantiiibutians and donations - - Loan nepayments - 9,26.1 Clther - 226,9 0 Intengavennmental I. acal - - State - '192,'150 262,807 Fedenal '10,000 - - 421,700 Totalnevenues '10,022 245,072 192,275 1,004 681,728 8XPENDITURES Curnent: Genenal gavennment 9,900 6,5'19 39,075 6,� 22 Public safety - - - - - Cuunt)l mads Health and welilane Educaticin 881,632 Debt sen, ice: Piiincipal Interest - Capital c utlay - - - - I vital expenditunes 9,900 6,5'18 39,075 1 8,� 22 684,832 Excess (deficiency) of neven ues civen e)ipenditunes '122 238,558 '157,200 (34,8.18) 94 OTF E R FIS M CING SOURCE S (LISE 81) Tuanslens in team athen tlunds - - - Tuanslen out to atf er 1lunds - - ('18(1,0(10) lutal other llinancing sources Quses) - - (-I8C1,000) - - I\ et change in fund balances '122 238,858 (22,8C10) 134,8.18) 94 Fund balance - Begin ningl of yean 5,942 ,820 27,706 122,39EI '18 F Lind balance - End al )lean $ 6,061 3 2z 2,378 $ � ,968 $ 87,578 $ 1'1 CI Clarltim EIC -1 �I1 • DIESC HUTES C OUNTY, C REGC n NCINIVIPJCIRSPECIAL REVENUE BUNDS COMBINING SCHBCULE OF REVENUES, EXPENCITU RES AND CHANCES IN BUND BALANCES RCIR TI- E l EAR ENDEC UNE 30, 2013 C ontinu ed -132- Special 7aylar 7ransieml PEIRS Trans paralian Grazing Roam Mix Reserve Videa Lottery REVENUES Laa al 1 axes - n raperty $ 31 $ $I - $ - 1 axes - otheri - 3,133,860 - - Licenses and peiimits - Pines, icideitwies and penalties - - - Investment earnings 620 97 3,48'1 51,8124 944 Rents - - - Chaiiges laic services - - - Cantiiit utians and danatians - - Loan repayments - - - Ctl eii - - - Intergovernmental - Local - - :Itate332,593 6,137 5E 4,9 12 F ederal - - Total revenues 333,213 6,234 3,137,341 51,824 5E 5,f156 EXP E N DITURE S Cluaient: General services - 3,144, 1E21 37EI,4fl2 E127,7-12 Public safety - 867,597 - Caunty ncrads - 130,703 - Health and welllarve 341,322 - - 26EI,40I - E ducatian - - - Debt service: Pvvincipal - - - Inteivest - - - - Clapital crtvtlay - - - latal expenditures 341,322 - 3,141, 83 1,041 j E127,7•I2 Exce: s (deliciency) of revenues over expenditures (fl, 129) 6,234 (6,842) (1,58f1,M(I) (41,856) 011l- E R RIP AIS CIING SOURCES (L 988) 1 rvansllervs in cram ather funds - - - - E 9,350 Iriansllen cnvt to crtl er llunds - - (25,744) (47,333) Total crtl er lina ncing souivices (uses) - (25,744) 42,017 Net change in fund balances (8,129) 6,234 (32,EEa) ( I,58f1,3E16) 'IE11 Fund balance• Beginning olyeavv f1,2E1ft '16,'41 385,742 '11,39z,'I16 11E1,602 Fund balance - End afl year $I '1,139 $ 22,77', 31 353,15EI $I 9,80z,7',0 $ 11E1,763 C ontinu ed -132- DESCHUTES COUNTY, OREGON N M MA, OR SPEC IAL REV EN L E Fl N CIS COMBIN IN CI SC H EOL LE OF REVENUES, E N REN DIITL R ES AN D CHANGES IN FL N CI BALANCES FOR 1 HE YEAR aNDED JUNE c Cl, oQ•I2 C ontirlt E d -13" - 7nansieni Raneclased L iquan Victims' Faarr lax -11V Land Sales Enllorcurrent Assistance ll<w Library FEVENUES Lacal Taxers pnaperty $ - $ $ - $ - $ - TaXEN othen 522,266 - - - Licensas and penmits - - - Firies, larfeitL111M and penalties - - 3,153 1,219 - Investment eannings 619 525 62 223 2,089 REni is - - - - Changes lan seRiiaes 43,6'15 33,0'13 - Cantnit utians and danatians 88 Loan nepayments - - - Other - IntengavEirnmental Local - - State - 85,364 176,185 Fedenal - - - 41,009 - Tatal navenuEis 522,925 44,140 3,8'15 '166,916 178,2714 EXPENDITURE: Cunient: GenEmalseRiices 44z,6Cl2 83,132 - - 175,221 Put lic safety - 331,641 - Caunty mads - - Health and welilane 4z4 Educatian - Det t sEiRiiCEr Piiincipal - - Interest - Capital outlay - - - llatal expenditures 142 ,602 83,132 444 331,641 '175,221 Excess (deficiency) of nevenues avan expenditures 18,32 3 (38,992) ',,37,1 ('1710,611) 3,041 OTF E R RIN M CIING 9 C URCES (L E E 9) Tnarisilens in lnam athen funds - '131,346 Tnari silen aut to att eii lunds (82,800) (26,2190) Natal other ilinancing souiices (uses) (82,800) (,-16,-190) '131,36 - Net change in fund balanaes (1,4571) iI38,990) (2-12,919) (39,325) 3,041 Fund balance - BEiginnirig of yeaii 65,516 15'1,693 212,919 12,201 401,232 Fund balance - 9nd of yean $ EM,' 119 $ 112,701 $ $ 32,816 $ z'ICl, 219 C ontirlt E d -13" - 13ESCHUTES COUNTY, OREGON NON MA, OR SPECIAL REVENUE FUN [IS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR EINDE❑ , UNE 13C, 2IC' J Childuer 81 Shei iff s Des Ca CauntyCleuk Families AsE oil Claurt Corrimunicalior Recards Carrimissian Farfeituno Facilillies system REVENUES Loca I 1 axes - pnoi euty $I 31 $I $ $ 1 axes - cithen - Licenses and penrmits - Fines, farfeitunes and penalties - 73,959 92,E 25 Investment earnings 1,590 3,259 EI 40 2,303 Rents - Changes Ilan services 1'19,'106 10,794 603,953 Contnibutiom and danatiom - '12 Loan repayments - Otheii Intengave inmental Local 358,343 ,late Redenal Tatal rEvvenues EXHEIN 011 L RE 9 Cunnent: Geri a ial services Flublic 3allety County raads F ealth arid welfare E ducation C ebt service: F nincii al Inteiia9t Capital outlay Total a>penditures E xcEvss (deiliciency) of revenues ove i e> penditu ies 01 HSR FINAN CIIN G SOL RCES (L SES) 1 nam flers in Nom othen lands 1 ram fle i out to others funds Total others financing scirinces (use: ) et change in bind balance: Run balance - 9eginning of yeari Rund balance - End oil blear Cor11inLOC 34- 67,,660 - - 568,163 - 120,696 1,692,190 EI 92,65 606,256 &1,341 - 29,879 120,225 359,788 1,99 ,987 - - - - 12,009 8EI,341 1,994,987 29,879 120,225 37'1,797 32,355 (302,797) (29,792) (27,760) 234,259 - 275,984 - - - ('159,399) 275,984 - (•152,399) 32,355 (26,EI'l3) (29,799) (27,760) E19,060 330,620 575,220 29,792 27,760 '1 EI1,26.1 $ 362,975 31 5z 8,z 07 $ - $ - $ 263,32'1 Cor11inLOC 34- DESC HUTE S COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMEINING SCHEDULB CR REVONUES, EXPENDITURES ANC C HAINGIES IN FUNC BALANCES FOR THE YEAR Ef DED JUNE "ICI, 2IT13 REVENUES Lacal llaxes - pnan eiity llaxes - other Licenses and permits Fines, farfeillunes and penalties Investment earning s Rents Changes or services Contrib( tions ar d donations Loan repayments Ott er Intergovernmental Local State F edenal Total reg enL es EXRENCIILRE3 Clurnent: Geri eral senv ice s F ublic aalety County roads h ealth and weliare E ducation Debt service: Principal Interest Clapital OL tlay Total expenditures Excess (deiiciency)olne\enLes ove r expenditures 01FEIF F IN AN (]IN G SOL RCES (L SE S' llnansiers in from other ands llnam ie n out to other funds Total other financing sources (uses ) Net change in ( nd balances Fund balance - Begir ning of year F L nd balance - End oI dean C es Ca Carrrmunicaticrn Puhlic Put lic health System Fes Hea hIh H eaIthy Star Reserve AE h A $ $ $ - 31 - $ - 30 - - - 653 5,EE9 1,289 1,957 'IE,6E0 1,646,028 3'19 '19,366 8E 200,000 40,214 3E8 - 4,083,5x7 21,x'19 6,597,518 - 2' 3,'198 - 200,653 E,008,052 24,0811 1,957 E,6'1z,'178 81,381,301 75,z 02 5,409,824 81,3811,301 75,z C12 5,z 09,824 2(10,( 53 (2,373,22 9) (9'1,321) 1,957 120z,354 2,476,593 (' 57,2(1(1) (62,136) (52Z,039) 2,3'19,393 (62,136) (522,039) 200,653 (53,856) iI9'1,321) Q60,119) 6EI(1,315 327,5 7 30,6(1(1 426,890 4,055,858 $ 2(10,653 $ 1,273,E9' $ 279,279 $ 366,7' 1 $ Z,736,173 Corllinued -13EI- DESCHUTES COUNTY, ORE GCN NC NMA., C R ISPE C IA L REVENUE RUNCIS C C MBININGI .IC HE C ULE OF REVENUES, EXRENC ITURES A ND C HANCIES IN F UND BALANC ES RCIR 'rHE YEAR EN DE D JUNE 3a,20'13 C ontirlued -136- CDC Acute Clare Corrn-unity GuoundwatEn heAhErry Services OF R-CDO C evelciplmen 11 Rartnershipl eighhoi haad REVENUES Local 1 aXEIS • prlcipElrty $ $ $ - $ $ 1 aXEIS -• othElrl - - UCEInSC3 and pe11mitS - - Rines, florklitunea and penalties - - 2,9E 4 - - Investment Elarinings 4,912 '1'1,'178 3,700 495 2,032 RElnts - - 7,EI'10 - - Changes lon selrmicels 8,708 15,000 3,Ell 6,094 Contnibuticins and donaticins - - - - Loan repayments 74,100 C tt 6111 - - IntEmlgovElrnn ental Local - '166, 28 1:Itate 1,380,804 81 E1,628 9, 125 nedEmal - 23, 121 5,000 - Tatal nevEinuElS 1,434,424 842,806 3,829,062 5,495 76,132 EXRE � DITI RES Clulment: GEInEmal senlices - 3,899,928 1'1,000 9,725 Rublic safety - County roads - HElalth and welllane 1,•19'1,217 151,602 E ducation - Debt SElrvice: Rnincipal - 8,8C14 Interest 3E14 Clapital outlay - - - Tatalexpenditures 1,•15'1,217 15'1,602 3,699,928 22,108 9,725 OXCEISs (dedliciency) al nevenuElS over expenditures 283,207 EI9'1,20,1 '125,134 (8,673) 60,407 OTHEIR FIKA N CIIh G SOURCES i11, 38S) Inam lens in hom othen Iunds - - 1,439,809 - 1 nam ler out to othelr funds (204,83.1) (z 84,494) (' 79,155) (57,', 4El) Tots I othEir iinancinc soullces (uses) (2104,63'1) (z 84,494) 1,260,654 (57,24EI) Net chango in fund balances 18,576 206,708 1,385,788 (8,673) 9,161 Rund t alanCE1- BEIginning ofl year 942,439 2,129,680 '19.1,56 9 89,895 42'1,431 RundbalariCEI- EndoIyelarl $ 901,019 $ 2,236,388 $ 1,978,333 $ 81,2,12 $ 230,591 C ontirlued -136- D ESCHUTES COUNTY, OREGON NCNMA.,CF SPEICIALREVENUE FUNDE C OMBININC CC HE C ULE OFF EVEN UES, EXPENDITURES AND CHANGES IN F L ND BALANC EE FICIF THE YEAR ENCE E , UNE 30, 2013 Continued N atunaI Ilederal GIS Resouroe Flone:H Title Dedicaled Protecilion III .lunieycu REIVENU9S Local Taxers - pnopEirty $ - $ $ $ I axEis - othem - - Licenseis and peumits - - 'IEI,E 20 F ines, 10dEIItUnEis and penalties - - - Investment Eiannings 628 (2C1) 1,341 257 Rents - - - - Changes lou sermices 341,523 •119,257 - 34,574 Contributions and donations - Loan nepayments Other IntengovEmnmental Local - - State 44,795 1.1,187 Fedenal - 2EI7,E10CI •138,9'19 - Total uevenues 38EI,94E1 30,(124 •140,257 5 1,751 9XPENDITURES Current: GenEmal seRiices 375,950 Put Iic safety - - Count)l noads - 4(15,(15(1 '175,502 4(1,000 HEialth and wellanEi - - Education - - - DEit t sermice: Principal - Interest - Capital c utlay - - Iotal expenditunes 375,950 4(15,(15(1 '175,502 40,00(1 Excess (deficiency) al uevenues oven expenditunes '11,299 ('10,02E1) (35,245) '11,751 OTF 9R RIN AN CING SOURCOS (US39) Tim nslens in ilrom other flu nds - � 2,659 - Tim nslen out to othe n flunds - - total othen ilinancing sources (uses) � 2,659 - N et cl ange in flund balances '11,296 22,62f1 (35,2,15) •11,751 Fund balance Eeginning all year 'IC11,900 f14,729 237,884 3(1,84E1 Fund balance •• 9nd of yeau $ 'I'I3,'199 $ 1'17,352 $ 202,EI39 $ 42,597 Continued DESCHUTES COUNTY, OREGON N C N MA, C R SPECIAL REVENUE FUNDS CCMBININC SCHEDULE OF REVENUES, BY RENDITURESIAIND CHANGES IN FUND BALANCES RCIF THE] YEAF EINDE ❑ , UNE 3C, X1 3 C ontinued -'138- Pub lic Lanc Cc unt} vvic e Cerner llnansp ortatic n Ac u It Rarc le Rreservatic n :IDC Imp E eq Cc ntuol & Rnc balion REVENUES Local Taxes - property $ $ - $ $ 7axea - otheri - - Licenses and peiimits 823,6'14 '198,217 - Rirres, lodaitures and penalties - 3,81 EI 367,271 Investment es rinings 3,983 3,170 '1,42.1 8,339 Reri is - - - Cha ages Ion s ervices 466,564 39'1 182,690 Coritnibutions and donations - 3,134 - Loan riepaymenta - CItI er Interigoverrnmental Local State 2,994,425 F aderal - Total revenues 470,547 526,x84 206,919 3,549,731 EXPEN DITURES Current: Guneral sen ices - - Public sa lety 3,868,'1 E18 County noads 486,1 11 - Health s nd welilarie 338,596 Educatiori Debt service: Principal Inteiiest - Capital outlay - - Total axpenditunes 486,11'1 338,896 3,868,168 Excess (deficiency) of revenuers ovanexpenditunes ('15,564) 826,184 ('13'1,617) (3'18,431) Ol F OR F IC` AIS CING SOURCES (L SE S) 1 rianSikffi in tiom other funds - - '105,512 435,328 1 riansllen out to off eii Yuri ds Total off er Hina ncing souiices (uses) - 10' ,512 435,328 Nat change in fund balances ('15,564) 526,184 (26,105) 1'1E1,89'1 Fund balarice - Beginning of year 569,839 454,270 262,994 E130,439 Fund balance - 9nd of yeari $ f 5z,21f $ 98.1,054 $ 236,889 $ 741,330 C ontinued -'138- DESC HUTES CC UNTY, OREGON NONMAJOR SPEC IAL REVENUE FUNDS COMBINING SCHEDULE CR REVENUES, EAPENDITURES ANC CHANGES IN FUND SALANCES FOR THE YEAIR ENDED Jl NE : CI, 210.13 Des Claun4 -'139- Ertensian 81 Black Butte Sunri%eu Total N anma,jar 4-1- County Ranch Sertirice Special Sertirice Dist Service Dist Dislnict Revenue Funds ROVEIN L HIS Local Taxes - piiopenty $ 390,917 1 899,,-1721 $ 4,07z,009 $ 5,364,198 Taxes - othen - 3,656,116 l icenses and peiimits - 739,801 Fines, 11or1eitunes and penalties - - - 545,695 Investment eannings 3,013 4,010 15,544 '1E10,160 Rents 3,685 - - 16,559 CII a ages doll seirvices 90,244 13,�'I00 •194,725 7,576,798 Clontributions and donations '13,000 - 36,0861 I oan nepaymeints - - 83,361 Othen - 14,1 85 50,522 291,z 47 Intaq o%ennmeintal Local - - 7E15,353 States 22,330 - 3,423 18,299,009 Fedena l - 1,77EI 1,706,543 llotal iavemues 523,189 933,f153 4,338,223 39,222,136 9) REIN DITURBS Cumient: Genenal services z EIEIJ 34 - - 9,594,029 RLiblic saflety - 834,J6EI 3,720,984 10'138,656 Clounty roads - 1,237,867 Fealtl and welfane - - '18,•11'1,125 Education - - - 6184,632 DEN seniice: Rrincipal - 8,804 I nteneist - - 364 Capital outla)l 611,183 1 •I,EI.19 29,657 107,368 Notal expendituneis 527,317 8z 5,1187 3,743,6141 39,882,845 Excess (delicieinql) ofl rever ues oven expenditunes (2,'128) 87,166 594,5112 (EIS 0,209) OTHER FINANCIN Cl SOURCES (USES) llransfens in 41nom otl eii flur ds - - z ,9861,`.177 11 iansfen out to othem funds - (2,22 3,z 617) Notal othem fir ancing sounces (users) - 2,743,'1'10 N et change it Ilur d balar ces (4,•128) 87,966 594,582 9,102,901 Fur d balance - E eginn Ing oil )lean 4'1 EI,913 727,2 '12 2,C104,2'10 29,494,f10C1 Fur d balance • 9nd ofl year $ � 12,785 $ 815,378 9 2,598,792 $ 31,597,701 -'139- DESCHUTES CCUNTY, CREG CN DESCHUTES CCIUNIY EY TENSION 4-H COUNTY SERVICE DISTRICT OPERATING RUND and SUB RUND COMBINING SCHEDULE OF RE%JSNUBS, EXPSNDII URSS AINE CHANGES IN FUND BALANCES FOR THE YEP R EIS DED JIIINS 30, -IC ,13 Des Courly E) t &I 41-H Des COL r lly CIrlenatirig EI)1 &14. H Fu niC Corlsl ITU CltiCiEl Total REVENUES Lacal Taxes - Khiopeitly InVestmerii esrr it c s Rerts C h E ngEis ilor 9Eirvic EIS C cir twit L tioris E r d c ciriaticir s IniercImerr men ial StE ie 1lotE I reveal es E x F ENDITUR ES C L nrElr t: Ger Emal ser\ ices C E pitE I ou i laN lI6E I e> plenc inures Exc ass (c e9iciEiriq: till neVEinu es ov en exper c iiu res CITHE R FINANCING SOURCES (USES; I n iia-ilu nc : 1 rE r 9fEl11s irl 1rE nsfens oui TcitE I oiler fir E rcing sou rces Quses Net ch E r ge it fu rid t E IE rices Ru rid telance - Beginning of years RL ric t alarce - Sr c ci9 year -1 z CI- $ 3[1[1,911 $ - $ 390,917 I,EIElJ 1,351 3,0'13 3,E183 - 3,685 EICI, - 90,244 13,OC CI - 13,000 021,3; 0 - 22,330 9�I I ,fl�lfl 1,351 523,189 4EIE1,13z - 466,134 EI 1,'1 E113 - 61,183 ,1211,311 - 927,'17 (E ,41EI) 1,351 (4,'128) - -I9,00(I 25,000 (21E ,(ICICI) - (25,000) 1I1r,000 (3CI,41EI; -16,351 14,'1281 1 % � ,,-I321 271,681 4'16,9'13 $ 1(18,7f CI $ 304,03,'1 $ 412,185 DESCH UTES COUNTY, C RE C ON DESCHUTES COUN TY SUNRIVER SERVIC E DISTRICT CIPBRATINGI FUN E an d SUB FUN E COMBINING SCHEDULE OF FEVENUSS, EXPBNDITURSSANE CHANGES IN FUN BALANCES RCIRI THE YEAR El` DED JUNE 30, 21(113 F EV ENUSS Lona I l axes) - pilclpleriN Invesdmen1l Ela nnings ClhE rges fan services) Clth EI II IrliElllgONEmnn ial Stale Total ne\ ariues EAPENDITURES CL rneril: R u lici safety CIz pilaf ouilay Toial EDpencilurEls boess (Idelliciericy; o'I IElvenuE s avec e> plenc ilurE s CITHER FIINANC INGI SCIURCES (USES) Intila-fund: Tnansflers iri Tnansflers aLt I offal othan lint rioinig sources (usE19) Nei oharigE1 in fu ric t E IE r cies Furc tElence- EElgirrirgcllyeEr Fu r c bE Ia rice - [Inc oil yeau _1z I- SL ririver Service C iail l iall Oplal atirlg Fu rid Sunliver Servioe E iso iclll Reserve 91 4,C174,CIC19 $ '13,(193 194,721E 9(U32 Total $ z,01Z,009 21,491 19,542 - '19z,725 5(1,522 3,Z 213 - 3,423 4,133E , l 32 21,491 z,338,223 3,72(1,flEIZ 121(1 1:1,720,984 - 2 21,657 ,12 ,657 3,72a,fIEIZ 221,717 1�I,7z11,641 EI'14,80E (2 Cl, 2fIEl) 59z,582 2 CICI,OCICI 200,000 (2Cla,aaa) - (210(1,00(1) (2Cla,(iaa) 2acl,ocia - z '14,fIEIE 1-19, 71 z 59z,582 'I ,z 921,1ICIEI 51 Cl, 9(12 2,00z,210 91 '1,9C18,17Z $ 69C1,61E $ 21,598,792 DE SC HUTES CC UN1Y, OREGC N GRANT PROJECTS SCHEDULS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BAIL AINCE - BUOGET AND ACTUAL BUDGEITARY BASIS FOR -IIHE YEAR ENDED JUNE "I(, 21('12 -'142- uairiainca with Original Budget Final Budget Aatuail Firial BLcclet RE VEls LIES L aaaI IriVesimerii eanmings $I - $ - 91 2e1 31 "ISI Inie agave nnmental Receraf 1C,CIO a 'IO,OCCI Tatal HEVenleS - 1C,Cl2,2 '10,0,13 EXPENDITURES fVatEniallsanc services 9,00(1 IEI,(ICIC �I,�0a 6,'1(1CI Tatal axKencitunes 9,a(I(I 'IEl, (ICIC EI, E0a 6,'1(ICI 9xaess (c eifiaie ricyj oil ne\ am eis avemaxFericilunes I9,CI0CI) ('IEI,O(laj 122 '16,'1J21 OTHER F INANCINGI SC URCBS jUSESj Aprnarniaiian 1lrarisfe11 - '1(1,0(IC - 1'10 aci) Ne 1 change in flu ric balariaei I9,CI0(I; (16,0(ICI) 122 6,'1,121 Furic ItalaIrlCEI - Be ginning of yean EI,CIOCI EI,OCIC 9,E14,1 (gla) Furic talarlCE - Enc of yean 91 - 31 - 91 EI,CI94 $1 6,aE14 -'142- DIE SCI- UTE S COUNTY, OREGON IN13USTRIAL LANDS PRICICIE91IS SCHEDULE OF REVENUES, EXPENDITURES AND CIHANC ES IN FIUND BALANCE - BU❑CET AIND AICITUAL Bli E1IAIRN BASIS FC R THE] YEAR E I\ DEI❑ JUNE 3C, 20'13 REVENUES L ooal Rinse: , larfeiiure s aric F18111A ies lnVEslmElrll Eiarnirids Renils Lnani regaymEirrls Lanic salEis halal ne�eriues EXRENOITURES N alerials aric se n inEis llalal explenicitunes h el aharigEi ins 'lunic t alanine Furid Lalanae - E ediririing a1 year Fc rid Lalanae - E rid oil yeah Variar ne with Clnigirial Budge 11 F incl Budge 11 AC11L al Final Budget - $II '1721 $ 172 a,OCICI 9,CIq(I 3,439 (1,999 4,100 4,52(1 5,2EI4 344 '16,OCIq 19,CI0(1 9,2EI'I (El, -/39 21q(1,(ICIq 2CIq,C10(1 21216,9,e q 0E1,940 2135,921q 2219,52(1 2145,0721 '15,192 212a,goa 2219,52(1 6,519 2'15,4 q4 21215,921q 2219,5210 6,91 El 211%,eC14 - - 2138,9:IEI 23E,996 - 3,821C1 3,E 210 2142,379 $ 21421,376 -143- C ESC HU1 ES C OUNTYI, C R EGC N PARK AICGIUISITICIN AIND DEVIELCIPNIENlI SCHEDULE CIA REVENUES, EXPENDMURES AND CHAINGEE IN FUND BALANCE - BUDGETAND ACl1UAIL E UDG ElIARY E M IE FOR THE YEAR Eh DED JUNE 30, �I(11d -.'144- Vanianica with CINE inial E u c c at F mal Bu c c et Aal ual F inial E u c c Eil REV E � LIES L c aal IriVEisVrrieni eanninics $ 125 $ Ila Inlellcmerr mer lal �I1a1Ei 2(1(1,(10(120(I,O(Ia If12,1E0 (7,8!1 Cl) Tcial rEVEinuES 2(ICI,Cla(I 2ag,oaa 'I f121,21715 Q7,7,'I9) E XPEIN 13111URE S M OE nialS anic SEIrVICE S ' 9,Cla(1 45,0(Ia Ja,CI715 9,929 Car ilal ou llay 10(1 I (Ia - (ICI Tclal EkpEinciluuES '9, 10(1 45,,1cia .19,(115 6,59 Eb(IESS (IC Efliaieniay) Of HENEnuES cVEn eNpleri6urES 54 wo 194,9(ICI '151,2CIO 2,30(1 OTHER FINANCIING SOURCE JUSES1 TuamSfEir oul ('I fICI,C10(I) ( I8(I,OCIq) (' EicyIg0) - NE ahancE in lurid balaraE (I -.I9, Iaa: iI25,'I(Ial (I,I2,flg0; 2,30(1 Funic talar CE - BEiginimirig cfyean -19,'Ia(1 25,1(Ia J71,7186 2,888 F un c b alarICE •• Enc c fl ye an $ - - 9 4,986 $ 4,988 -.'144- C ESC HUI ES C C UNTY, ORIEGC N PARK DEVE LOPMENII FEES ECHEICULE CF REVENUES, EXPENCITURES AND CHAINGEE IN FUNC EAILAINCEI - 13UDGETANE ACIIUAW E UD G ETARY BASIS FOR THE YEAR Elis DED A NE ":(1,210'1; BXPEIN Dllll RB.1 MalErnials am saNioa,, '129,90(1 12(1,9(11 Varian CE with 93,418 Origiral BLCget Fir al Buc get Aatual Hirai BLCCIE t REVENUES 'I (1(1 TalaleDpenciiwas 113CI,CIa(1 L acral 3E,�22 93,518 Nei Chancle iri tlurid balarcie Licenses and pEmmiis 9,CIa(1 $ 111,0C1a 1,(190 $ (13,9`ICI) IrVEislmenl eannirg,, I,CIa(1 1,(1(Ia E54 (41E) Tatal revenu es E ,CIa(1 E ,(icia I ,E a4 (4,39E ) BXPEIN Dllll RB.1 MalErnials am saNioa,, '129,90(1 12(1,9(11 3E,�22 93,418 Capital OL 11ay loll '1(la 'I (1(1 TalaleDpenciiwas 113CI,CIa(1 13(1,(ICla 3E,�22 93,518 Nei Chancle iri tlurid balarcie 111"14,(Ia(1; (124,OCICII (13z,E1'18; 89,18-21 F un c t a lar CEI - Beclinn it g of y ez n 124 ,cla(l 124,0(ICI 121,396 (1,6(1 ) Fun c t a lc r CEI - Enc of N aan $ $ - f11,E 718 11 87,518 -'145- L ESC HUMS C OUNTY, C REGC N COUNTY SCII-OOL FUND SCIHBOULE C F RBVBNUEE, EXPENDIIIURES AIND CIHANGEE IN FUND BALANCE •. BUDGBT AND ACT UAIL BURG EIARY BAS IE FOR THE YEAR ENDED JUl` E 30, X11cl REVENUES Il acal Ir vesirr eni Eiarrings Iniergo\errirranial 'cli ai e RErc Emal Tcdad rEivEiriuEis E XPEN DI1 URE S MadEmials and : EiruiaEis Tcdail ex AffidiiurEi; Ene, s iJdEdiaienay) of rEiVEiriuEis ovar Eixper( iiuues CITF ER F INANCIN C SOURCEIS QU9ES) A Fp uop miai ian i marisileu Nei all andel in ilu rid h alairiae Runc Iialariae • Beginning aflyear Ru nc balaniae - Eric ail yEiar 14E- Vauiiairce with Clriigirail BucClEt Fir ail BLclet Actual Fir ail BudClE1 $ lei 50 I 2EI0 $ 199 g 1191) 2,17,7 E 0 257,7E a 26,21,E CI7 5,a57 '138,ciao 13E,0(la 421,7E1a 283,70CI MEl,CIaa 39E1,0(la 884,726 288,7zlEl WEI,(la(I 7E6,aga 68z,a32 7,1,36E WEI,(la(I 7 maaa 88z ,EI32 7,1,36E - 13EI0,00CI) 94 3EIa,a9z - 3EIa,aoa - (3EIa,CIa(I) - - 94 9z - - a 'I EI $ 11a -I'l(I 14E- DESC HUTES COUNTY, C REGON SPECIAL TRANSPCRTATION BUND SC HE RULE CF REVENUES, EXPENDITURES AND CHANGES IN FUNGI BAILAINCE • BUDGET AND ACTUAL E UDGIETARY BASIS FOR -I"HE YEIAR E(` DED JL NE ICI, 2I0'IcI REVENLIE� L cival IniVElsimenil aaarinigs Inlergmerrimenilal 1:I1 alE1 Toial rEIVEMWEIS E XPE IS D17URE S WEuiials arid SEmiaE1S Capilal oullay Toial e� pffidil urEls Nei all anicia iri lurid t;alari(18 Runic t:alarlC7EI .• Begiriniirig cifyean Runic t: alarICEI - Enid of } Egan %anianCE with Clriginoil Buccet Firal Buacet ACItuzI 11i 11i $ - $ - y Elsa g 62CI 5CICI,aaa aaa,O(ICI 1I2I,EI93 (187,4(11) 5(ICI,CIa(1 50(I,OCIO 11 3 (1186,7188) 5'14 ,91(1 5'1' ,9(1CI 31 1,<142 113,55 f1 1 all 'ICICI 'I (ICI 515,CIa(1 5'15,0(Ia 3� 1,<142 113,6f1f1 (I'19,CIaa: 111:1,0(ICI1 (f1,129 6,811 1a,(Ia(1 'I a,OCIC1 9,188 115,7KIX, $ $ - 91 1,139 gl '1 ,'1 X19 -.147- DESCHUTES COUNTY, ORECON TAY L CIR GRAZING SC HEC ULE OF REVENUES, EXRENDITURBS AIND CHANGES IN FUND BALANCE • 9UDGIET AIND AICTUAL BIUDGIETAM BASIS FCIR TF E NEAF ENDED UNE] 30, 2013 REVENL ES Lacal ImestmE ril E anniirigs Ir tE ngcive[In irwir'IaI S'l at a lollal ne�eniues EMONDITURES Na'larials anic sEirvices 1 alal exFlenic itunE s Nell chardEi in ilurc talarICEI Flunc balance - E agir riing c f yEiar Flunc balanc e - E rid oil y9an Vz HE rice wilIF C NclinE I Budgc 1 F ins I Budgc 1 Act L a Finial Budges 1(10 1 O(I f 1 $ II3; ,(ICIO 4,CI0(I 6,'131 2,137 CIO 4,'10(1 6,234 2,134 2(1,'1(10 20,'1 C( - 2C ,1 CIO 2(1,'1 CIO 2C ,'10( - 2C1,1 C 0 ij'IE,(ICICj (1E,C0(; 6,234 22,234 '16,0(10 1E,C10(1 '16,50 E14'1 22,719 $ 22,119 -148- DESCHUTES CCUNTY, OREGCN TRANSIENT F CICIM TAX ECHE DULE CIF REVENUES, EXPENDITURES AND CHAINGEE IN FUNC1 SAIL AINCE - EIUDGET AND ACTUAIL EUDGETARY BASIS FORITHE YEAR ENDED JL NE ":Cl, 210'1-1 9XPEN Dill LIR9.l PeiiscinnIEll IU aleniials anic services Tatal ErxpErnic dunes 9rcess QcErficiency) o-1 uevenues avem e�peridiIurErs OTHER RINANCINGI SC URCE9 JUSES ,4ppriopfliaiiori iransflen Tranisfen out 1 atal aiher 1linaru irig srn nc es JusErs NEtl chanige ini fluric balanic e Runic ItalarlCE! - BErgininiirig of yeau Runic k alaricEr - Enic of y eau E,CIO(I EI,(ICIO 3,084 2,918 2,59E,31 i 3,213,-1,977 3,'1,4'I,CIM 9'1,8i El 2,60'1,31 i 3,213El, 977 3,'1,44,18;1 94,794 -IE,74� (EI'11,£IEE) (E,E142) EICI5,0'14 837,E CIO - QE137 ,600) (25,744) (�I9,744) - (2E,74,) 8'11,£IE6 (�IE,744) (EI37,600) Q<I2,E8EI; 132,588) - 3EIE ,74,1 385,7,4 21 I1 $ - 31 3,12:11, 1 E6 $1 3E3,'15EI MEW Va riancEi with Origirial Bc c get Finial Budget .4 atual Ririal BL CC et REV E N 119.1 Il ac al Imes - ather 1,621E,821 $ 0,82,',E 211 $I 3,'133,E160 $I f C18,2<19 Bines, llorfaiiunes anc pErnal'lies - - - InvErsirrenii aaunings 'I,EOCI 1,EICI0 21,481 1,9EI'l Tatal revenues El, -17,-121 2,EI&I i ,121'1 ;I j ":17,2141 E 'l 0,22 Cl 9XPEN Dill LIR9.l PeiiscinnIEll IU aleniials anic services Tatal ErxpErnic dunes 9rcess QcErficiency) o-1 uevenues avem e�peridiIurErs OTHER RINANCINGI SC URCE9 JUSES ,4ppriopfliaiiori iransflen Tranisfen out 1 atal aiher 1linaru irig srn nc es JusErs NEtl chanige ini fluric balanic e Runic ItalarlCE! - BErgininiirig of yeau Runic k alaricEr - Enic of y eau E,CIO(I EI,(ICIO 3,084 2,918 2,59E,31 i 3,213,-1,977 3,'1,4'I,CIM 9'1,8i El 2,60'1,31 i 3,213El, 977 3,'1,44,18;1 94,794 -IE,74� (EI'11,£IEE) (E,E142) EICI5,0'14 837,E CIO - QE137 ,600) (25,744) (�I9,744) - (2E,74,) 8'11,£IE6 (�IE,744) (EI37,600) Q<I2,E8EI; 132,588) - 3EIE ,74,1 385,7,4 21 I1 $ - 31 3,12:11, 1 E6 $1 3E3,'15EI MEW DIESCHUlBS CCUNTY, OREGCN F ERS R ESERVE F LJ NO SCIHEIDL LE OF REVENUES, ENPENOITURES AIND CIHAINC ES IN FUND BALANCE - BLIOC ET AINO ACTUAL FICIR 11HEI NEAR ENDEID JUNE 1ICI, 201"1 ACkal Variance\Aliti Original Buccet Final Budgall AmOUrlt: Final Budget REVENUES Il acal IrIVElsirrlenli aaunings 79,aaa 91 19,a0C1 $ 9'1,8,14 91 1,17i6) Taial rEIVEiriueis 7E1,aaa 19,C10(1 9'1,8,14 ,1Ai6) E XPE� DIAL R E S PeusarinEll serviaas I,80(I,OCIa i,acia,aoa 1,040,3�CI 199,080 MMEniials am sarviaas '1,(ICla 1,a0a 89CI 190 Tc 1al e� pEiric iiuuas '1,EIa'1,(ICIa '1,F1C11,a0C1 1,04'1,'I 9CI '199,FH0 Nei ahaniga in lurid ba1ErICEI 1'I,AW,oaa (11,708,CIaQ (1,989,3EIE1) '13EI,aCl4 Funic f alariaEi - Beginning of }eau 1'1,: DESCHUIES CCUNIYI, ORIEGCN VIC EO LOTTERY SCIHEC UL E C F REVENUES, EXPENC ITURES ANC CHANGES IN FUN( BAILAINCI9 - BUDGET ANC ACITU al BUDGETARY BASIS FOR THE YEAR ENDED JUNE I'M, X1112 OTHE R RINANC ING 9C URCES i USE ET Tuansfer im E19,35C1 89,; 90 8GI,35(1 - Vanianicc with (,e1,33;) Origirial Bucget Finial BLdget Paft al Ririal BIL cgEit REVEPUES z2,CI'I7 Eli change in fun( beilanca (I'ICI0,00a I'l0(I,CICIO L c cal F uric balemc e - Beiginn ing of yeah 'I CI0,00C1 'I O(I,CICIO '11E ,E 02 '16,6(12 Invesilrrienii aminings 9I 715CI $ 190 91 'I'IE,AE3 $I 1,16,71E113 '1 14 1 nllergo� ernmental SiMEi 6(10,00(1 E0(1,CICIO 5E4,�1'I-I ('15,OEE) Tc teil revem EK ((10,715(1 EOC1,190 5E 5,E 5E I'I4,8f14) E XPEh DIM. RE 9 Pew: c nnel services 10,58(1 'I (I,f1E1g 2,32(1 8,2E CI N atemials anc service: EIE18,25f1 M ,�I95 629,392 42,8E 3 Car iial ol- flay 'I OCI 1 CIO - 'I (ICI ToVal 618,942 E7E,C144 62-11,1'12 5'1,2.121 Clr erating cc rrlingeincy E 3,82.1 6: ,E 23 - El3,82' TctalexrEmiiwas 742,161 142,1E7 6,211,1'12 1,15,0,119 Excess (c eficiericy of im enueis cven experndiVures (1'142,0'11; 1'I4,21,C1'I7 (1,0,89Ef 1g0,'IE'I OTHE R RINANC ING 9C URCES i USE ET Tuansfer im E19,35C1 89,; 90 8GI,35(1 - Transfem out (,e1,33;) (41,:33) (z 1,33:1) 1o'lal clheuiinancing sconces i11-:eis; 3,0'I1 42,(1'17 z2,CI'I7 Eli change in fun( beilanca (I'ICI0,00a I'l0(I,CICIO '161 100,'IE'I F uric balemc e - Beiginn ing of yeah 'I CI0,00C1 'I O(I,CICIO '11E ,E 02 '16,6(12 Funic balemcei., Enc cfNemi 91 $ - 91 'I'IE,AE3 $I 1,16,71E113 -191- DESCHu'rES C OUN PI, OREG ON TRANSIENT RCICIM TAX -11% SCIHEEIULE OF REVENUES, EXPENEIITURES AND CHANCES IN FUNEI BALANCE - BUDGET AIND ACTUAL SUDGIETARN BASIS FOR THE YEPR ENDED M E 30, 2013 -152- W Iiiz rlae will Clrliginz I BIC ClEl) Rir z I E u c ClEll Acilual F1ind BudgEill REUE NL ES Lacal Taxes - olhEul $ 437 ,EI03 31 � 37,603 $ 92,1,266 91 84,863 It�eslrrleni Eiarrincs 900 MCI 679 '179 Toial nEIVEIrUEIS 438,103 238,103 92,1,949 84,842 E XPE NDI7URE S F ensor rel 1,CICIa '1,a0(1 514 486 Naierialsard SEmlices 35�,30 X6'1,353 44 ,088 17,965 Tatal 359,30 E12,353 44�,EICI211 17,79'1 E}CEISS(ICIEdi ler c)) ofIIeVEIrUEIS CNEIII explencitlties K1,8C10 (34,35(1) 78,343 1(13,993 CIM- ER FINANCM GI SOURCE S QUEIES) P plpuopp1ia11 iar 'l nar sl eu - 1 C17,a9CI - (I'1(17 ,C190; Tran Skin au (8z8a0) (82,80CI) (Kll,8CIa) - Tatal aiher finar cir c Sou ucEIS (u ses) (I&I,EICIQ 34,35(1 i i,acia) (I1 CI7 ,Ciao; Neil chancEl it Turd talar Ce - K� !171 114,49i; FIL nc t alar CEI - Bec it nir c cif ) ear - 69,97 6 E19,97EI RLnc balance - Enc of y6ar $ - $ - $ 6'1,'119 $ E11,1'19 -152- C ESC HUTES C C U NTYI, OR EGC N FICIRECILOSED LAND SALES SCIHEDULE CIF REVENUES, EA PEN C ITUR ES AND CHAINGSS IN FUN C BAILAINCE - BUDGEII AND ACIIIUAIL BUDGETARY BASIS FOR -IIHE YEAR ENDED JUNE cCl, 3012 REVEL UES Lccal InVElsimeni eaunings Charges Ilou services Tctal leu ens es EXPENDITL RES Maiemials anc services Capital outlay Tc tal ek pe nc Hu ues E 1 change in fL n( balance Func talance - Beiginnirig cf years Func talance - Eric cfyemi Varianue with Origirial Bcdget Firial Budget Aaft Ell Firial BL, ccat $I '1,0(1(1 $ 1,OC10 9I 925 $I 11419) Z 21,E1'19 43,619 '1,0(1(1 1,OC10 24,14(1 43,'Ie0 CI�I,90(I 9,1,900 El 3,131 9,708 192,0(1(1) (%facia; (218,99,1; 53,008 92,C100 9,-1,(ICIO 191,093 99,6(121 $I $ $I 121,1 0'1 $I '12,7CI'I -1EI2- DESC HUI ES C OUNTYI, C REGON LICIUCR ENRCRCEMENT SCHECULECFREVENUES, EXPENCITURESAINC CFAINGESIN FUN( BALANCE-EUDGETANC ACTUAIL E UDGETARY EASIS FOR THE YEIA R Eh DED A NE '11G, 2CI1"I Va W riae wit h Origiria I Bu C qet Firia I BL C qet Acitui I Ririe I Bu dClE11 REUEINUE S Lacal Rires, farfeiluies and perallies $ ;19.000 s1 25.000 $ <I IE3 $I (2'1 24T lmesirrieni eauninc s Taial rEIVEiruEis Eli DIl UREIS Maffei ials aric ser% icE s lalal C ceradrg aarrlir(Eiray Taial e�pEridiilures E� aess (IC E fiaieriay) oil i e% a nc E s aver e> pEir dii a rE s OTHER HINANCINGI SCIURCIM JUSES1 TransfE in OL 1 Nei chane E it lurid baldrdcE1 Runc b alariaE - Bec irniric cif yeah Runic k alar cE - Enic al yeah SIE ,'I a(I 25,1 CICI c1,<Il'1 1,49EI 44z 4z4 44z 4z4 29,18(1 22, 7EICI <10,22z 23,224 E12 (38) c1,EI'l5 (21,286',, 444 - 22,WIC1 444 22,180 iIE, 12z; 1,818 c1,<Il'1 1,49EI (oaxiaO) (27,0(1(1) (2E1,290) Al Cl Q2E,'12z; 1125,124) (122,1'19' 2,208 12' 25,124 22,f1'l9 112,2061; 31 �I - 31 •• g - -' 5Z - DIBSC HUTBS CC UNTY, ORIBGC N VICTIMS' ASSISTANC E SCF EDLILE OR REVENUES, BYPENDITURES ANC CHANGES IN RIUINC EAILAINCE - BUCCIEII AND ACIIUAIL E UDGETAIRY BASIS FOR I HE YEAR ENDED, UNE 30, 21013 OTHOR RINA � CING SCIL RCES QL S88 lnarsilers in 1215,gElEl '1'19,0196 13,1,34E EI,'190 NE11 aharigEi it func Lailance (90,694) Q9CI,E94; (39,329; 9'1,3'19 Fund hale n(le - E Eiginning oil yEian 9q,694 9(1,994 13,2101 1'18,493) Fund hale rice - End cf yee n gl - 91 - gl 32,81EI $ 3'I,E119 -19E- Variancie with Originial Budged I'linal Budged ACtlOil Ririal BuCcat RHVEh LIM Local AinEIS, ilorfaitunes anc plenaliies g 2,9(1(1 9 21,980 g •1,2179 $ 11,221.1) 1 rIVEISi merit eennirgs 9(101 900 2123 ('111) Charges iloii services 40,g(ICI a, ciao 33,g'13 (E ,9871) Ccirlduiicns eri( c1cirialionis - 88 88 Ir 1E111gcivemnmEiri1e I StetEi 83,3E4 83,394 89,362 '1,0(10 FecEiral 43,829 23,829 471,0109 3,'IEta 1 cite 1 nay ensues 110,'193 'I 1(1,193 'I EIE,97EI 13,'111) EA RIENDITL RES PERiscinnIE11 services 314,039 314,(139 313,0138 991 rVatEliiialsaanc services 32,39'1 321,39'1 214,E09 1,1221 Caplite I outlay '1(10 100 1(10 Toial 346,489 32E,486 3371,E41 EI,839 Clplere !rig uon1 int entry 39,411 39,2.17 - 39,411 Tc tell Mplencitunes 385,90 389,903 3371,941 48,'199 E xc ess (c aficiEiri(y; cifl nENEIrlL es ager ElxPEW ( iiuues Q'115,711C1) (1219,1.10; Q'11q,971; 411,(139 OTHOR RINA � CING SCIL RCES QL S88 lnarsilers in 1215,gElEl '1'19,0196 13,1,34E EI,'190 NE11 aharigEi it func Lailance (90,694) Q9CI,E94; (39,329; 9'1,3'19 Fund hale n(le - E Eiginning oil yEian 9q,694 9(1,994 13,2101 1'18,493) Fund hale rice - End cf yee n gl - 91 - gl 32,81EI $ 3'I,E119 -19E- DESC HUTES CC UNTYI, OREGC N LAW LIBRARY SC HEC ULE CIR REVENUES, EN PEN CITURES AN E CHANGES IN RUNE EAIIJAINCE - BUEC ET ANC AcTUpt EUDGETAIRY BASIS FOR -I HE YEAR ENDED JUNE S CI, 2('12 REVEL UES L anal InvEiSi mens eanninc s Charces 11oi services Inileugo�eirmental ": `cltE Tatal IIE VE nU E S E XPEN DI7 l F HS PeusannEI servicEs MME i ials anc servicE S Car Tial aLtlay 1aial Or: era ing car lin( E nay Total E x pEinc ii U HE S NO 1 chance it k nd balance Furc talancEi- BEicirning afyean Func talanae-Enc cdNEau Varianuo with Original Bu a g et Firial Budget A atu al Hirai Bu c get 91 2,90(1 $ 2,90(1 91 2,00 $I 114'11) oCICI,CI(I(I20(1,(ICIq 11E1, 185 (23,819) 2(12,9oa 2o2,EIQa '118,2711 1124,229) E3,'I'ICI 5(1,'1'13 2, E16,1 21 EI 'I 18,M1 '128,189 '1212,363 E1,421 'I OCI 100 '1(10 '112,C102 '18,1,(102 '11E,221 6,71E 430,498 42(1,198 - 420,418 EIa2,E00 ao2,EC1a '11`,221 421,213 II4(10,00(11, 1140(1,(ICICII 3,(147 103,a41 1(ICI,Clocl 40(1,(100 401,232 7,232 $ $ - $ 41 CI,219 -1 -15EI- DESC HU11ES CC UNTYI, ORIEGC N COUN ll'l C LERIK RIEC CIRICS SC HEC UL E CR REV E NUE S, E) PE NC ITURES AN C CHANGES IN FUN BAIL PIN CE - BUDGET M C AC TUAIL BUDGE 11ARlY BASIS FOR THE YEAR EN❑ED JUNE 30, 21013 Vaniarice with Origirial Bt, c get Firial Bu c get P atual Finial BL c qet REVEL UBS Lcaal IrVEISOrrlerI eanrincs 9 '1,75(1 $ 1,i9a 91 5910 $1 111EICI) Cr anc as for SE rviaE S C13,CIOCI 91I,(ICIa 1,i CI,1 a6 37,1 CIE] Tc al reVElruES X13,75CI 93,190 '1,ICI,E916 2EI,94E] EXPENDIIILIRES N dElmials circ ServiCES 2391,37f1 ;Ml,IM/ 9 EIEl, 34'1 141,0118 Caglilal outlay 5,a0CI 9,CICIa - , ,0(ICI 11011al 234,371 334,3791 EIE1,341 14E 038 Cclenaiiirgccriiircenay 'IE9,9171 'IE�I,M'l - 16%97.1 Tcll d ElkpElydilwas 4(14,35(1 404,39❑ Elfl,341 3'16,0(191 Ed ararce in func balainae (la 1a,ma) i13'ICI,ECIO' 33,355 342,995 Rur c t alanaEl - Bec it n it a cf yeam 31 a,E10(1 3'I (I,E Cla 33CI,EI30 30,02CI Rur c kalanaE - Enc c NEail 91 - $ 9 3EI3,975 $1 362,9i 9 DESCHUTES CCUNTY, OREGCN CHILCREN & FAMILIES CCIMMISSION SCHECULE OF REVENUES, EAPENCITURES ANC CHANGES IN FLING BALANCE - BUDGET ANC ACTli BUDGETARY BASIS FOR THE YEAR ENDED JUNE 1ICI, 21CI'1"I REV 8 I 1.I80 L aua I Riries, 11orfE iiunes a rid PE ria111ias IriVEISVmenii az nninigs CF a rgas 11or servivas Carni buticrls z rid dorlaticlns Inlergo�eurlmerda I Local 191 Z IEl REK Erna I Tatal rEvenues 9XPEi Dill l ROS PersclrinEll sarviaes ME 1E111ials and seruiaEls Capital outlay lalal OK aratirig acrltirigElricy Total e�pElridillurEs 9b cess (IdE licianicN) of rE enu E s CIVEIn aN pleric itL nEls OTHER RINANCINGI SCIURC99 USESI Trar sfers iri Nei aF ancla iri ilu rid talarlcE Runic L alariaEl - Begirininig all N Egan Runic L alariaEl .. Enc cdl year Vanianae with Origirial BL c gest Finial Bud get A atual F inial Bu c gEit 91 75,489 $ 7%1EIE 91 13,299 11 (15,E'IEI) 'I,CIO(1 1I,(ICIa 3,'IE9 2,299 8,000 Evicia 1ICI,79' 2,7f14 2,2100 -vicia '12 Q'l,98E1) 32,10,87� 32(1,E174 358,343 37,4915 687,86f 687,EIEIS 677,EIEIO 1'10,2(15) 5JCl, El7'1 E2,91,987 EEIEl, 1EI3 (E7,8'14) 1,6'121,'100 '1,72,11,'IIE '1,6f1'1,150 133,02'19) 6 7,471 E147,4 -i4 E70,fE1E 76,4EIf '1,479,997 '1,973,47 EI '1,4'14,0212 149,474 I as cicl - 'I ca 2 '1'121 97'1 3'12'1 09 Cl 'I H4 C E17 2126 0EI3 284,907 '19'1,'1421 2,408,C17E1 3, 9'13,'193 g7EP,�7Ef (7a7,9-1Ell '152,'1' 21 'I,gfh,CE17 r1'18,2(IEI 1130'1,7 971 4 E15,'l Ell 279,981 075,984 279,fE14 - iIE11,954; (9'I'I,9f14) i12EI,El131 EIE,'l81 El1,954 9'1,1,9f14 97,x1,'1'10 913,21291 $ - gl - $ 94EI,� C17 91 948,407 -'158- DESCHUTES CCUN11Y, OREGCN SHERIFF'S ASSET F C R F EITU R E SCHEDULE CF REVENUES, EXPENDITURES ANE CHANGES IN FUND BALANCE- BUDGET AND ACTUAIL BUDGETA IRY BASIST FOR -I HE YEAR ENEED JUNE "C, 3C'13 -.'159- Vanian(a with Origiral Budget Firal Budget ACtlEll Fir ail BLCC-Ot RBVEN LISS Finers, ilcirferituriers anc pleinzHies $I 7,ECICI $ 7,E CIO (17"CICI) InvelSlment earnings •IOCI 1CI0 817 Q13) Tate I revenuers 7,E(ICI 7 ,E CIO 817 (17 ,513) EXF ENDITL RES PERiscinnel se rvicres - IVateriialsanc SErviaes 32,E0C1 3,I,ECI0 09,817fI 2,601 Capital truth y •I OCI 1 CIO 1 CICI Tatal erxplenc Hwas 32,E0C1 321,E CIO 219,8179 2,70-1 I�et aharige in furic bale nae (a,C10C1; (12E,CICIOj Q09,792] (14,7921) Furic 1:a1cnCe - Berginriirig afyemi -IE,CIOCI 2E ,(ICICI 091,792 4,7921 Fur 1:a1cnCe -Erc afyEau 91 - $ -.'159- DESCHUTES CCUNTYI, OREGCN CCIURT FACILITIES SCHEDULE CIR REVENUES, EXPENDITURES AN 13 CHANGES IN FUN D BAILA NCE - BUDGET AN 13 AC TUAIL BUDGETARY BASIS FOR THE YEAR ENDED JUNE I"IC, 2C'I"I Va Ilia 11110EI with Origiria I Bu c get Firial Bu c get A citual F iris I Bu c get REVEL UES L anal RinEIS, 1orfEliiuiies anc pElnalliies '197,A89 $ 'IM,EIia9 yi 92, 25 $ (105,204) InVEISimeni earnings - - 40 ZCI Tcite l IIEIV ElnuEIS '197,A89 '197 ,E189 921,E85 (105,2,-14) EXPENDITURES MdEmialsanc serVICEIS 2�2,E189 24:,689 '1JC1,225 '1213,404 TWAElkpElnciiuues 2�2,E189 24.,689 '1JCI,225 '123,404 Ell aharige in fun( be lancie (46,00(1; (I4E1,(Ma (12-17,760; 18,22 CI Ruric talmCEI• BEIginmiing ofyearl 46,00(1 4EI,OCla '17,780 (,I8,2zCl) Ruric talmCEI -Eric of yams 91 - $ DIESCHU11ES CCUNTYI, OREGCN DESC HUTES CCIUNIIY CON MUNICATICIN SYSTEM SCHEDULE CIR REV NUES, E) PEN0MURES AND CHANGES IN FUND BAILAINCE - BUDGET AND ACTUAIL BUDGETARY BASIS FOR 1 HE YEAR ENDED JUNE 1`10, 201 1-1 RE VES UE:I L acla I InVEISImeni Eailnings Ch a nc E s 11or sarvicles Tck I IIeVEirIU E S EMPENDIIII RE 8 PEnls cii serviclas IN a 1Emials a nc services Cagliial 0i Tonal ClpEl iing aaniincenay Tata l ED Pei i s E xaess (c efiaiei 011 ne%emc es aven e> qei L i S OTHER FINANC INGI SC URC 88 JUSES1 Tuanlsfens aul NEii d ai in Lu nd LalarlcEi Vamiar ae with Origir al Bu c get Firlal Bu c get A atual Ritual E L c qet SI 3,CIaci $ I,O(ICI $ 3,': CI3 91 3CI3 6(14,93(1 Eaz,(ICO 6(13,03 (911) ECIE,93(I EOE,9c0 6(IE,3196 11614) 1319,99: '129,993 931,cE'1 37,6:31 3( a,4'1 309,4 13 2E1,z37 37,98E 14,CI0( 'I 91 'IEl0 131,Ca9 7,111 <<9,4OE 452,58E 311,197 82,789 '1:3,349 128,009 - 1318,3E 9 583,E 99 983,699 311,197 1,1 C,858 -14,2175 3,e,219 234,,e 99 11'193,399; ('1931,399) il'153,:99' 1j'1318,13z ; (I W,1,214) 83, ( E C Furlc It alai - Becinming of Neau 'I-IEI,'13z 128,1314 '18'1,31E'1 93,'131 F unc It alai - Eric of N earl S - $ - $ 2EI3 , c 31 9 31E 3,3311 -'161- DESC HUT ES C OUNTYI, C R EG ON DESCHUTES CCUNIIY COMMUNICATIC N SYSTEM RESERVE SCHEDULE CR REVENUES, EXPENDIIIURES AND CHANCIES IN FUND BALANCE ., BLID GET AND ACTUAL BUDGIETAFY BASIS FCIR THE YEIAR ENDED UNE 30, -1 EI2- Vaoianiac with C rig irial Bu c c at Ririal BL c get Actual Flinal E t c c Eit REVHNUE S Lacal Imves'lrrienil eannincls $ 'I,(la(I $ 1,0(1cl $ E193 Inrlergo\ernmenilal 2(ICI,aaa m0,0aci 20CI,(Ia0 - Talal rEVEnuEIs 2(I'I,CIcia 2Ia'1,0ad 20CI,EI93 II32�) NEI & ange in IL rid baleincie 2(I'1,CIO(I m'1,0aa 20CI,EI93 7) Run talanaei - Beginming of years - - - Run talanae - Enc of years 9 2(1,1,aaa $ zoa'1,0(ICI $ 20(1,093 1 113Z l) -1 EI2- DESCHUTES CCUN7Y, ORIEGCN PUBLIC HEALTH SCHEDULE OF REVENUES, BXPENDITURES ANC CIHAINGES IN F LIND EAILAINCE - BUCCIET ANC ACTUAL BUDGETARY BASIS HOR THE YEAR E NC EC , UNE 30, 20'3 -1E3.. uarianae witf Original Budget Final Budget A atu al F it al Bu d get REVENUES Local IriNeslmeriteemiirigs $I '12,C(C $ 'I2,CIC0 $I 9,869 I QEI,33'IJ FInlEIS, flarfeitunEIS Zinc pleinallies - - 3CI 3a ChaugesnonSeirvices 1,�M,919 1,912,7819 'I,EI46,a2E1 133,239 Canirit Wars aric dare 1anis 5,3(CI -12,176 19,36EI Q,-I,a101 I rileniciavenmimeirtal Laaal 'IEI9,9,ICI 8,CIC 0 4a,2'l (17,11 E18) States 3,934,317 4,26EI,EI38 i,083,941 ('183,09'11 Rec a red -ICI'l ,a( a 2( 1,CIC 0 2 l 3,'I 9EI �I,'198 fated neuant es EI,13'1,9zEl 6,CEI2,EIC3 EI,(IC8,C5,-I 115,99'11 EAF ENDITURES Pe nsanrel se rvices EI,303,9EIC 6,494,7 C5 6,344,76EI 109,939 Vateirials anic servicies 1,917,2, -ICI 2,219,EI78 1,(136,939 '183,343 carlitsd au llay EI5,a(ICI EI9,CIC0 - 69,( CIa Taial 8,345,7EICI 8,739,9813 8,3EI1,301 39E1,2812 CIFIenaling canllingency 1,(139,2'1(1 91EI,�EI4 - 976,4EI4 Ialal explenicitunes %384,99CI 9,7'IEI,CI47 E1,381,301 1,334,14Ei Excess 11c efiaieircy' of neN ert es a%erEYpeiridillures Q3,693,4<<) 113,853,,e441 112,313,249; 1,280,'199 OTHER RINA � CING 8 CILIRCES ill Sf38; lnarislleusin 2,474,993 2,414,993 1,478,893 2,0(a lnarislleuaul (197,2((1) (.1EI7,,-ICIO) ('197,20O - To11aI o11he n Ilimariciirig Sources iluses; 2,317,393 2,3'11,393 2,319,393 1,0(c f�eitciharige in funic balance Q1,3361,C5'I) (1,33EI,(19'11 (93,8150,' 1,,'18,1,'199 Furid Lalaricie - 9eigindrig of years 1,336,C51 1,330,01 1,32-17,941 IIE1,5(4) Fur e Lalarice - Er c cif y eam 31 - $ - 31 1,213,691 11 1,273,69'1 -1E3.. DIBSCHUTBS COUNTY, ORIBGON HEALTHY .ITAF T SCHEDULE OF F EVEN UES, EXPENDITUFESI AND CHANGES IN FUND 13ALANCE - BUDC ET AND ACTUAL SUD C MARY BASIS HOR 'I HEI YEAR EINDEID JUNE M, 20'13 Sm Variance u<litli Original Budged Final Budget A atu a l Fir a l Budget REVENUES Local IrIVEIstmElrlt eannlirlgs $I 3,0(ICI $ ;:I,(IC10 $I 1,48EI $ (1,9'I'I� Charges llcul SE rvices - - 311 c1 Canllriliu1ans Eric darlallionls - - 486 486 IrltEIIIcICIVE nn 171E rtaI Lacc I i ,o(la 4,CIa0 3EI8 (3,0212; StEtE '15,90 19,995 21,4'Icl 9,z 24 1dal ne%enlues 212,90 2-121,995 24,aai 1,086 EXF ENDITURES RE rsanlr el SE n icE s 9f1, 583 E11,383 EI0,69E1 -/27 N a tE riz Is an c services 43,739 � ;:1,7 39 14,740 28,c193 TOE 1 1 a2,32-121 1(19,122 -/,51,402 2c1,7 as CIPEIalindconiingency X199,374 29E1,974 25E1,974 1cial ExPEMCitunes 36'1,6EIEI 301,E196 79,401 2180,094 E t chE r gE1 in fun c Id a Ian ce (338,7(1'1) I33t ,7 CI1, (91,321) 2187 ,38a Fur bE 1e nce - E Eclir r incl 011 YE a r 338,7(1'1 338,7 CI1 33a,Eloci (El,1 CI'1 Fur dbE1eince -ErdofyEan g - 3 $ J79,aac1 $ 27c1,,'179 Sm DESCHUTES CCUNIY, OREGON PUELICI HEALTH RESERVE SCHEDULE OF REVENUES, EAPENDIITURES AN13 CHANGES IN FU NO EAILAINCE - BUC GET AND ACTUAL E U DIGETARY BASIS FOR -I HE YEAR ENDED JUNE cCl, 21CH2 ..'165- Vanianca with Origirial Budget Finial Budget p ata al F mal Bu C get RRVEIN LIES L oaal IrIVESimerlt eaoninigs 2,2z (I $ 2,340 Total uauenuas 3,2z(1 2,340 '1,991 i11,<F121 EARENDITURES N atemiEd: anc sarvioas 'loci 1 CIa - 1(ICI Cap ilal au tlay '10CI 1 CIa - I (ICI Tatal E xp enc ilu im: 20(l 2100 - 2(10 9xae: s (C 9fi0kinayl oil ue� ami a: au ar a> gEirid i'l a rEis 2,14(l < ,'l4 Cl 1,9m OTHRR FINA NCINGI SCIURCES (USES; Tuanis-lers gull (E CI,'13E) (621,'126) (E 21,136) - � Eli cr aniga in lurid talaroa jr, E ,E 9E ; 119F1,9HI (16CI,179' 111,'I El":) Furic talarice- BEiginimirigafyezoi e27,139 421,'129 421E,E190 (2z 9) Furic talarice- Eric ofyaau 9 <iCl,'13EI $ 26F1,129 9 2EIE1,7'I1 $ (1,4218) ..'165- DIESC HUTES CC UNTY, ORE GC N AIBHA ACCOUNTABLE BBHAIVICIRIAL HEALTH RILL IANCIE SCHEDL LE OF REVENUES, BAPENDITURES AN13 CHANGBS IN F UND BAILAINCE - BUE1C ET AN[] AICITUAL BUDGETARY BASIS FOR THE YEAR E NCE C , UNE ":ICI, 2013 EXPENDITURES N atenials anic services Toial ClgEmal ing can iinigeniq Natal exKlenic itunes Elmess cefiaieriay; Cd nMenues avem wpleridilurEis C I H E R F INA N C I N G SC L RCES Ill. SBS; llnarisllens out Net aharige in funic ld alar ae Fur dalariae - E Eiginidrig o'l yean Furid Lelanae - Brid of yean E1,396,192 a,39E1,192 9,4CI9,82� 94EI,338 EI, 396,'1921 VarFir ae will 94EI,338 Criginal Budgell Final Budgell Pah all Final Budgell REVENUES 1,86(1,EI34 Local Irivesimerit Hannirigs $I '16,2-15 $ 1EI,2175 91 16,96(1 $ 3E15 InilEmgavemmmenlal State 9,CIE12,508 5,021,928 EI,997,5'I8 1,9'1 ,990 halal ue�eniues 9,(198,8(13 5,098,803 E1,614,178 1,5'19,375 EXPENDITURES N atenials anic services Toial ClgEmal ing can iinigeniq Natal exKlenic itunes Elmess cefiaieriay; Cd nMenues avem wpleridilurEis C I H E R F INA N C I N G SC L RCES Ill. SBS; llnarisllens out Net aharige in funic ld alar ae Fur dalariae - E Eiginidrig o'l yean Furid Lelanae - Brid of yean E1,396,192 a,39E1,192 9,4CI9,82� 94EI,338 EI, 396,'1921 6,311 El, 192 9,4CI9,82� 94EI,338 914,299 914 ,2196 - 9'k,096 i,270,4'El 7,2iC1,448 9,4CI9,82Z 1,86(1,EI34 (21,17'1,6 9) II2,1i'I,E145: 1,2IC14,3f14 (924,039) (54,(139) (524,(139) (2,095,6E14) 112,699,984; Elfla,311 2 ,E195,9E14 2,61M,684 4,095,E15E1 91 - $ 91 4,71`19,171�1 -1 EIEI- 3,379,999 3,379,999 '1,16(1,174 $ 4,73E1,173 DESC HUTES COUNTY, ORIEGC N ACUTE CARE SERVICES SCHEDULE CIF REVENUES, EAPENEITURESI ANE CHANGES IN Fl. NE BALANCE - BUEGET ANE ACTUAIL SUEGETAAIY BASIS FOR'I"HE YEAR ENDED JL NE "Cl, 2CI1 REVENUES Local InVEISimenl eaonings Maros lou ser�ic EIS Iniengc �eilnmer tal State Tc tal laVan u EIS EXPEh DIIIURE 9 N afEmials anc sen icEIS To11al Cor fir gar cN TctEll EIxpffdllluraS E3xc ass (c afic iency) of nav am EIS aver a>pElydilurElS OTHE R RINA NCI NG SCIURCE 3 (USE S; Iluar sfar ou t � Ell c har c a it fu nd Lalar( a Func 1:alancE1- Begirningcif Near Func kalancEl - Enc cd year Vaniance with Original BL c get Firial BL a get A atual Rinial BL c get 31 axa $ EI,9C10 31 4,9'2 $1 11''588) 19,19(1 '19,190 EI,1a8 32,9`IEI '1,3E C1,01 ,380,(13'1 1,3Ecup 713 '1,,e (12,2181 1,4 0,'I,,IE '1 '1,434,4 22 32,'12 3 '1,'112,1'13 '1,'193,'113 1,'191,2'17 4'I,TlEI 1,'112,1'13 '1,'193,'113 '1,'191,2'11 4'I,TlEI 9(19 ,20'1 88E ,2CI'l E E 8,2(11 2,0E 1,312 2,081,314 1,'151,2'17 ma,a91 11619,03; (EM1,01331 283,2x7 (2EI4 ,EI3'1) (2162 ,6,3'1) (264,031) 1192 3,El6z ; (943,6041 '18,916 943,084 943,6EI4 9z 2,� 39 $ -1 - $ 961,(1'15 -'167- f102,2z CI 9a2,2z CI 11'1,2,19; $1 910'1,x'1 `rl DESC HUTES CC UNTY, ORIEGC N OHP - CHEMICAL 0BPENEENC Y SCHEC ULB OF REVENUES, E)4PENCITUA ES ANC C HAINGES IN FUND BAIL ANCE - BUE C ET ANC ACTUAL BUDGETARY BASIS FOR -I HE YEAR E NE ED JUNE 3a, aa'13 -1 EIEI- b ariancEi with Original Budget Firial Budged Aatual Flirial BuCCOt REVEL UEE L acal InVEISimeni eminings 1a,a00 $ ici,aaa 1 1,178 1 '1,'IA8 Clharges lou services - 15,00(1 i,i,ocia InlEmgavE urmeirtal States 1,E 90,33A '1,6,110,337 816,628 1833,109; Natal ue\enua9 1,E1a0,3J7I '1,660,337 842,80EI 1810,,113'1; EXPENDITI. RE E N ate nials anc services 1,219'1,93,11 1,M1,536 '19'1,602 '1,13%1 132 Toial 1,219'1,9<IEI 1,M1,536 '19'1,602 '1,13%1 132 C Fleualing coniingenay 21,336,981 2,33EI,fIE'l 21,33EI,9fl'l llatalexrlenciiunes 3,0218,911 3,628,517 '19'1,602 3,0E1,913 9xcess (ce'icieircy; al nE enue9 a\er e�pem( iiuuas (11,fIE18,18(1) ill, 968,1Ea H 1,2im 21,E199,3821 OTHEIR FIINA � CING E CILIRCES ilUSEIr ; llnanserCIL t (z 84,4f14) (484,494) (4E4,49z) - N est change in fu r( li alanae (121,z 92,674) 110,4521,E 14; 2(18,108 21,E199,3E10 Fu rid Lalarae- 9eginning o yEem 21,292,614 2,4521,614 21,2219,68(1 (21221,f194J Fu rid baleinae - 9nd a yeem $I - $ - $I 21,436,388 $ 21,43E1,388 -1 EIEI- DESCHU'iES COUNTY, OREC ON COMMUNITY DBV ELOF MENTI SCHEDULE CIF REVENUES, EXPENDITURBS AIND CHANGES IN FUND BALANCE - EUDGBT HINDI AICTUAL BOIDGIETARY BASIS FCR THE HEAR ENDED JUNE 30, 2(11"1 REV E NUBS Laaal Flir es, farfehurE s arc plenaltiE s ImElsirr enll earnings RElnts CPI anges far SE rviaEls Iniergo� err menial L ocal Sia1le FIE dE cal Talal rENE nUEls EXPEN DIl URRS PeusarnEll services MalEulials and sElrviaEls Capliial outlay Trial Operating car tinger ay Toial e�plElnditrEls EbCElss (IdElicieniay) cf rElvEnuEls clvEIH erplendilurEls CTHE R F INANCINGI SOURCE S (U96Sj TranisfEms iri Transfers dull lllaial clti er firar airig Bounces (USE sj Nei aP anCIE in tlu r c t alanaEl Rum talanaEl- BeginningclllNear Run c t alanaEl - Enc all year Variariae wiilh Cilginal E udgc I FimalELcgEt A(Ilual FinalBudgull $ 3,C150 g 2,5,9CI $ -I,M4 3I 43� - 3,100 3,1� OCI cl,Ela0 9,6(ICI 1,EI'10 11.1,99(1; 3,86EI,101 -I,EIE]6,7(IA 3,E1'IEI,CI94 149,381 'I'l1,EICIO 1'1'1,6(ICI '16E1,�08 94,828 3,(1(102,0(1(1 ,1, 135 3, 12,1 'I,I,CICIO '15,0(ICI 211,13'1 8,'121 3,001,z57 :1,(107,4,11 3,82,I,CIE12 8171,E10,1 3,9c19,8711 2-1,f199,811 3,83,11,":1216 '1E14,541 931,(130 c13'1,3<ICI 86,,19'1 EIEl,13f1 100 11 (ICI - 'I OCI 3,93'I,�la1 3,f131,30 3,EMI,c138 23'1,217c1 214EI,c04 1146,904 - 3� Ell, 9a� 4,37f1,�1'I'I �,�I18,21'I 3,89c1,c138 518,3811 11,31(1,154' (1,3710,7,94) '125,1°14 '1,3c15,888 '1,439,M9 1,�11,9C19 '1,43%EI09 1'10(1) ('119,15,1) (171c1,1,15) ('17%185) '1,360,154 1,190,71,14 '1,36(1,E154 ('10(1; (1'ICI,CIa0; 1'10,0(ICI) '1,38,1,188 '1,3f15,188 'ICI,CIa0 '10,0(1(1 '193,945 183,541,1 $ $1 - $ 1,57f1,<133 91 11,518,3311 DESC HUT ES CCU NTY, C REGC N CIDD CIROUNDWATER PARTNERSHIP SCHEDULE CR REVENUES, EXPENDITURES AND CHANGES IN FUND BAILAINCIB - BUDGET AND ACTUAL E UDGIETARY EAS IE FOR THE \ BHAR ENDED JUNE 8(1, ]CI.13 REV li LIES L a( al IniVEISilmenii eauriinigs Inl ergm eurimenilal HER anal Tatal revenu as li li FOS MMEmials aric services Debi SEIrVICEI 11a11 al Canis inge nic y Tclial e�gElndillurES Ell Ess(ceficiericy)ofueuEnuEIS CIVE r e} PE rid i'I U rE S CITE ER FINANCING SCIURCE S (USES] TransfE rs iri NE 1 & anige ini flu rid Lelari( a Runic IJalarICE - Begirimirig al Neau Runic t alaricE - Enic of New VanianicEl with Origirial Bu C get F irial Bud get A atual F irial BL C get 9 829 f29 y 495 $I iIKCI) - - 'I9,CIa0 •I5,0(ICI 829 f29 '19,495 '14,61 Cl 299,2m 295,X12 'I9,(Ia0 280,2(12 EI JI 6E 9,1E8 9,1E8 - 3(14,37(1 64,31a 4,198 280,2(12 'I aa,ci00 1 a0,0(Ia 1 aa,00a 4(14,3710 404,31a 24,1E8 <IEO,2(12 114(13,94:1; (4 0,948) (8 ,E 13; ("194,812) WCI,c100 300,acla (3clogla) iIl 0121,945; (1 a3,:14 91 (8 ,E 13; 94,812 I (Ic ,945 103,54 ,9 8fl j 95 ('13,E5Cl) $ - - y 81,222 5 8'1,22 -.'170- DE SCF L TE S COUNTY, ORE CON NEWEERRY NEIGHBORHOOD SCHEDULE OF REVENUES, EXRENDITURES AND CHANCES IN FUND BALANCE • EIIIDGETAIND AICTUAL BUCCETARN EAISIS FCR 11HE IiEAF ENDEE UNa 30, 201' Variar cia wi9h C10ginal Budgall Final BudgEd Actual Firial Budged REu9NL ES Lacial Imestrrian11 Eiarriirigs $I 3,(Icla $I 3,a0(1 $I 2,032 $ (998; Loan K ayrrianis 2(1,aaa 2a,a0C1 71, ,1 Cla "14, I a0 C tr Ear 1 aa,aaa 1 cla,aoa - o aa,ciao) Total nEivEiriues 123,aaa '123,a0C1 716,'132 (1z E1,888: EXPE NDITURES Nailarlak aric sEirvicies Iaa 2a,, all 9,729 '1C1,375 Cacliial outlay iaa ' all - 1a0 Tatal 2cia taxa 9,7-e18 '1 CI,� 75 Opanatirig cioritirigeray IO2,1E13 (12,7163 - 82,71&1 Total a)pericitu"EIS 102,�lffl '1(12,963 (1,729 X13,238 E)aEISs IJdEitiaienay; cit rEiVEiriues aVE1111 Eixr anditc nes 2(1,037 2a,wl 96,4(17 E1,370 CITF ER WANCIIS O SOURCES JLSES) TranstEws ciui (351,249) (J97,24EI) (97,2�El) 3(I(I,(Ia0 Nell dziridEi in 1uric tialarioe (331,2CI9J Q<137,20% 9,1El, I 3eE1,370 F cnc Nalancie - Beginning of yEian 42'1,6CIE ,90f 42' ,z 3'1 (174' Fcnc Nalancie- BridolyEian I &,J99 91 f14,39E1 $I 43(1,592 $ 3zEl, 196 DESC HUTES COUNW, OREGON GIS DEDICATEID FUND SCF EDULEI OF REVENUES, EYPENDITURES AND C FANGEIS IN FUIND EALAINCE - BU13CIET AND ACTUAL EUDGETAIRIY BASIS FOR THE YEAR ONE E JUNE 30, 21013 REVEnUE9 L ocal IriVElsimenit eanninigs Clharges tlon services Inil engavEmnmElrital StatEl 1 a 211 nee 8111u EIS EAPENDITI IRE 9 PEmsonnial sEirvices N atEmials at c servic as Capital cu, llay Total C iz enai ing c ani ingenq 1 atal Elxr emit itu nes Ell c hanige in fu nc balanc a Furic Iralarc a - ElEigir r irg oil yE an Fu r d Lalanc a - 9r d o'I yElan Variant E with Origiral Budget Firal Budget PCtuaI Firal Bucget 31 5(ICI $ EIgO 9 92E $ '1'18 <1w,3 -ICI mEI,1 <14'1,521 '111"IC13 35,314 X19,;1714 44,71419 �I,<<11 392,'1443EI2I,194 <I86,9�EI 2,192 <I218,7E1'I 3<11,�IEI'I <13q,5<I�I 1219 94,64 E1 E14,69E1 45,'1 1E '1%,1118 1 CIq 1 a(I - 1 CIq '19 3,5, 34 E1,C197 <W,651CI 2(1,4(11 4 8, N 9 49,944 41,5E �41,61CIE1 4� 1,E1a6 <115,E15C1 6,11,4 f1E1 119,41121) t174,� 12' 1'1,29El 9(1,7(181 9'I,aga 1,(Ig0 'ICI'1,90(I (1,4 CIq g 1'1,5,18 9 111,988 1 '1.13,'14 El $ 011,EICIa OEM HUTES C OL NT -I, CIREG ON NATURAL RESOURCE PROTECI111ON SCIHEC UL E OF REV ENUES, EXPEND I1IURES AND CHANGES IN FUNIC BALANCE - E UDGET RIND ACTUAL BOICCIE'EARY EAISIS FC R THE Y EP R ENDED , UI` E 30, 2(111 ":1 '173- Vauiariae wi11h CIVIC incl E u c gEit Firial Bu c gEit Acitual Final Bu dgEi1 REV E NLIEIS Lacal ImElsirrani eailnings $ - - $ 20; $ (I20),) Charges far serviCEIS 'I(ICI,Cla(1 1C10,0(ICI 'I'IE1,257 16,251 lWergmernrrental Local - - - 'TaiEI - - 'I 1,187 I '1,'181 F EWEm81 0,4'1,r,4 9,1 2I,� '15,4M 261,000 q,'I � 1,89,-1) Taial rEIVEInu EIS 2,5'1 E ,4 9,1 21,E '15,4M 39E ,(124 (,1,12.10,468; E XPU DIIILIRBS Pei sarinEll servicas '191,'125 135,82 5 '124,4' 81 1'I ,562 Wkmials and sElrviCEIS 2,25E1,341 21,,-156,32 I 280,1E19 '1,915,57,-1 halal 2,453,466 21,392,1EIEI 405,(150 1,9EI7,'13EI CgEmalinig canilinclElnicy '11 1,37,'1 111,6021 - '112,635,-1 Toial a>gElndi'lurEls 2,564,838 21,084,838 400,(1001,'139,188 EbCEISS (IC E11IicienlcN,) of rEIVEIrmEIS mell EIXPIElnciluma 09,346; iI49,3zEI) (1'10,0216; 39,320 OTHER FINANCING "IOURCE S (USES TilansfEms in - 321,6105 32,E150 11 EIi chanige in flu nd balariCEI (z 9,3401 i14 9,3z 8) 121,EI09 11,970 Func talanCE1.•Beginning tailyear 29,346 49,32 EI 9,125 a0,3 -n Runic balanCE1 - End afl y6ar $ - $ - $ 'I11,304 9 '111,352 '173- DESC HUT ES CCU NTY, C REGC N REDERAL RCIFi EST TITLE III SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND EIAILAINCE-13UDGETAND ACTUAIL EIUDGBTAIRY 13ASIS FOR THE YEAR ENDED JL NE 3CI, 2Ch3 -17z- Variance with Original BL c get Final BL c get A atual F mal BL c get REVEL USS L aaclI IrVElsllmar I eannirgs yi 'I,CO(I $I i,aca $ 1, 4'1 $I 3z 1 Inllergmerrmertal Re( EME I - - "I � 8, fI1 El 12 8,91 El TatalrEIVEInuEIS Tam 1,OCIa 1z(1,e'191 139,291 E XPE F DIIIIURE S Mallanials sr( SCrVICEIS im,Ci0a 212(1,aaa 119, m 44,40 IdFl i6a,C10(1 212(1,aaa i15,rim 44,4f El C pare fir g aar 1irigE ray c a,32C1 331 - 200 Tall I E kpElrc ilwas 2e,Ia,32C1 212(1,33a 119,9a2 44,711El NEI aha nige it ft ri( bale rae 11219,32(1) l3"19,33aj J� 9,349; 183,919 Runc IdalarlOEI- Begirrirgafyesn 219,32(1 3"Ifl,33a 231,882 'I8,66� Run c t alar OE - En c of y ez II 9I $I - $ 203,E13f1 $I -ICI2,8M -17z- DESC HUTES CC UNTYI, OR EGC N SURVEYOR SCHEDULE CIF REVENUES, EXPENDITURES AND CHAINGEIIS IN FUND EAILAINCE - BULK ET ANC ACTUAIL E UDIGHTARY BASIS FOR -rHE YEAR ENDED JUNE CCI, 20'IC REVEI` LIEN L anal Licenses anic glemmiis Inveisilmenii eannings CR arges 11or serviaels Taial revelnu els E XPEh DI1 URE S Maiemials anc services 1 a1al Clpleraling can'l riclemuy Tcdal elxpernic iilurels I\ eii change in lurid LMamie Func Lalanae - Boginning of year Func Lalancel •. Enc of year Va iiia n co with Origiral Bucget Final Budget patual Rinial Eucget 91 171,40(1 $ 11,z CIa 3I 19,92(1 $I 1148(1) 40(1 CIa 391 11'143) -14,20(12z,oCIq 34,972 Ia,314 z 2,C10(1 40,aaa 9'1,191 9,751 z CI,CIO(1 4(I,aaa z axia(I - z CI,CIO(1 4(I,(ICIa z CI,CIaa - CI3,809 3(1,8(19 2I3,a(19 13,829 7<1,8(19 z CI,CIa(I 33,809 1(1'1,809; 1131,8(191 '11,191 43,96(1 CII,aa9 31,8(19 <ICI,846 196CI) - $ 421,997 $1 42,991 -'175- DESCHMES CCUN7Y, ORIEGCN PU E LIC LAND C CIRNER PROS ERVATIOh SCHEDULE CA REVENUES, EAPEhCI-nURES AND CHANGES IN RUNE EAILAINCE - BUCICIET AND ACTUAL EUDGETIAIRY BASIS FOR 1 HE YEAR ONDED JUNE ":ICI, 21013 -17EI- uarianae with Origirial Budget Finial Budged A atu al Firial Bu c c at REVEL USS L anal InVElsimenli aannings 91 5,aaa $ 5,(100 91 3,983 $I Q'1,011) Charges llor serviaas Cla,aaa 40(1,(Iaa 4EIE1,96z 616,564 Tat aI revenues CI5,a(ICI 405,(100 41C1,941 615,521 E ) PEIN DIIIL RE 8 MdEiiialsenc services 69a,a0Cl E15(I,(Ia0 486,111 1613,889 ZaAl 69a,aaa E15(I,(Ia0 48EI,-I. 1 1613,889 Operating candrigency 2 3'1,292 231,2 92 2 31,292 Tal al E �penc ii nes 881,252 881, 92 486,111 395,'12 1 NE 1 change in fu nic be le naa II` 161,252) iI476,, 92; (I1 a,961z) 4 610,688 Runic kale rice - BEiginniirig a1 yee ii z 161,252 476,2 92 569,83fI 93,581 Run c t alanaEi - En d of Nee n 91 - $ - 91 954 ,2175 1 954,219 -17EI- D®SCHUTES CCUNTY, OREGON COUNTYWIDE-IIRAI`SPORTATICIN SDC IMPROVEMEI`T FEE SCHEDULE OF REVENUBS, BYPEND ITUF ES AND CHAT` GES IN FUND BALANCE - BUDC ET AND ACTUAL BUDGETARY BASIS ROR THE YEAR E NDE D JUNE "C, 20'13 REVENUES Local Licenses anc plermi,ls Invesimeri esnmires TatEI uevenues EXPENDITL RES C pleralirg can'linc Bray TatE I Eixplenc i1u ices E1mess (cefidEincy oil ne�eriues a%er e�plernc iiures OTHE R RINA IS C ING SCIL RCES iIUSE S Means ler cwt �Etchar ceinlfurc bEIErae Fu rd talance - BEIginriirg of yeE n Fur ta1E nce - Enc of yeE n uarianae with Origirial Budge4 Final Budgell Actual Firial Bucget $ ;115,0(1(1 $ 319,(100 $ .'1213,E1'14 2,5(ICI 21,f100 3, 17(1 3171, 5CIC1311, f100 11261,184 .'1E13, 21f ICI 5 F13, 2190 flfl3,2c10 SEI;;1,�I90 (20,7MCl) I21(If1,190; 9218,18,e $ 148,614 610 141,284 381J,2c10 881J,2c10 132, 514 (290,0(1(1) (2f1C1,C100) (215(1,0(10) (I495,7MCl) i14,118,190',5216,18,e (c182,514) 4f15,7MCl 4.'19,190 494,217(1 (1,50CI) $ - $ - $ 9fl'1,05,e $ (c184,0c14) DIESC HUTES CC UNTY, OREGON DOG CICINTR CIL SCIHEDULE CIF REVENUES, EIS PENDITURES AND CHANGES IN F HIND BALAINCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENE ED . UNE [ICI, 0413 REVEL UEJ L acial Li(iEinses anc PIEnmil: F iries, Iori dunes anc PE rialiies InVEsirrierii aannirig: CharCIEs Ior servioas Carilnibulians and darialions Taial rEVEnUE: EIXPi Dull RIM i ariniE I servicies N Zi1E vials anc servic Es halal CIpleratirlg carrlinclErlcy Ta1Ell E xPE rlc ii ues EbCESS (IC Elficiency) of ne�eIll UE: aVE n e> PIE rldi'lurE' OTHER FIINANCING 8C URCES i USi TrainsfErs in Nei chanCIE irl lu rid badarlc E F uric k alarlcE - Beginning of Nean Func HadancE - Enc of NEan uarianae with Origirial Budget Firal Budgell P ate al Flir al Bu c get 31 1 c 'I ,9(ICI $ '191,11100 31 '1( 8,91'17 11 6,711 9,96CI 9,980 3,Ell 6 (1'1,74) '1,aaa 1,(100 1,4 911 491 919[1 9190 1:1911 '14'1 91,9(1[1 91,900 3,132 634 2aa,wa 266,8'Ia 2(IEI,C19 6,'IEH E19,9I4C1 6(,9140 EIil,E6(1 1,211 <14 8,7183 348,183 210,1113<I 718,190 418,a23 4'18,(1913 ME1,996 19,4911 03,29 63,0E 9 83,2 9 481,3291 481,<122 ME1,996 142,7918 I12f10,9'191; 128(1 ill 31,EI'17: 148,8 9 'Ia9,9'191 '109,9'12 '1(1 II'119,CIaa: 11179,(ICIaj (I2EI,1C15: 148,8 9 2(1[1,[10(1 910(1,(ICIa 2691,E 94 82,9 4 $ 919,CIaa 11 29,oaa $ 913EI,889 $1 91'1'1,8811 -178- DE SCHUTES CC UN7Y, OREGON A[1U L T PAR CLE 81 PR CIBATION SCHEDIULS OF REVENUES, EXPENDITURES ANE CHANGES IN FUNDI EALANCE - BU LIC ET ANC ACTUAIL BUDGETARY BASIS FIOR THE YEAR EINDED , UNE 3C, 2C'I3 REVENUES Local RinEls, fai His anc pElnaliias IrIVEISimerlt eannlirlcs Cl arc es 11au serviaas 1 n11Eu1gavEuinlmElrltal Loaal StatEl Total 116N Elnl EIS EXF ENDITURES PEUISanrlEil sElrviaes IN atEli anc sElrVICIEIS Car ital CIL tlay Toi al CIFEmaiinlc uaniii Total EINr Elnc ilu nos OXC18E s Qc EifidElrlayl 011118% 6111L E]: o%ar e�pffidilui OTHE R RINA NCING SOURCES JUSE S; Tnamsfers irl � EIt al-amce in fund balanlaa Runc talar - BElcinlmirlg of yaan Rum talai - Eric of yaan Grigirial Budget Final Budged Variancia with Actual Firial Bucget $I am,aaa $ ua,CIaO gl 307,277 gl 47,277 9,aaa %ciao 9,339 (13,60.1) 2C1'I ,au 2(11, 8132 'I E1112,890 (19,1 � 2) 3,aaa,923 3,2(1(1,923 2,994,421 (16,498) 1,53'1,759 3,931,755 3,549,731 '17,976 3,(IEI9,9'1813,a9'1,29'I 2,959,a3� 135,2`17 874,EI87 9(lCl,E187 912,•132 I'1'1,4�7) •I (ICI 1x0 I (Ix 3,944,7(19 3,992,(178 3,8E1a, 1681 '123,91a 592,378 9z 9,CIa5 - 545,0(19 �,537,a83 4,537,(183 3,8E1a,•168 EIEI8,9'19 (11,00,328) itclI`1,328' 11318,437; E186,8RI 4:15,1128 439,;128 4:15,"128 - (157a,am) 197(1,(1x0; '11El, 89'1 E186,8RI 57 CI,CIOCI 97(1,(ICIO 63x,439 E10,439 31 - $ - 91 7z 7,13M gl 747,330 -'179- DIESCHUTES CCUNTY, OREGCN EXTENSICIN 4..H SCHE13ULE CIF REVENUBS, EAPBNE1TUR ES AN11 CHANGE IN FUNGI EAILAINCE - BUDGE11 AN13 ACIIUAIL E UDIGETARY BASIS FOR THE YEAR ENDED JUNE ":ICI, 21CI-13 REVD UES L ac 211 lla) e s - r nor le rtN InVEisIrrienl ezmnings REin1s Changes ilor servic as Ccirflnlbl IICIris and donalians Inlergm ernmeniel ISWI E Total raVEinu es EXPDDMIRES PeusarinEd servic as MdE vials eim SEIMCEs Capital 01.11ay Halal Operating cantingency Talal e�plEinc Hums Excess (( Edlideriay) of revenues o%ar e) plEiricliiures CITF ER F INANCIN G SGURCBS (USES1 TransfE ns in Transfens au l 11aAl aiher ilinancing sau nc 98 u sEis; Nei d anc1E in iu rid Ic daricE F unc L aalancE - Beginning cd' New Ru nc IJ alaricEi - Enc cd year Origirial BLdgel Firal Budget 9I 313,000 21,550 3,1210(1 961,351 2161,00(1 5(1121,901 '1,11,1,329 39(1,21'13 610,000 6(I'I ,5421 c19,031 660,57f1 $ 373,00121 9 21, £15 0 3, 0 (1 121 96,35'l 26,00(1 50(1,9(1'1 21'13, 295 38:1, 784 61, 50121 _ E16(1,5719 390,9'17 1,662 3,EI85 90,2144 13,(1(10 511,£138 '1 £1(1,186 3'1;1, X14 8 6160,519 521,317 � aniance with F it al Bu c get $I '17,9'11 (8£18) 689 II6,'1(11) '13,0(10 (I3,670) 210, 931 613,'109 619,836 3'11 133,2621 133,21621 (199,618) (159,618) (9,119) '154,'199 10(1 I (ICI l'1 OCI) ('1(I121,CI0(1) (100,0(1(1) (25,(11210) 15,12100 (99,90(1) (99,90(1) (29,000) 14,900 12199,918; (2199,518) Q3(1,z 19' 2219,099 2.19,91£1 2159,578 '139,2132 (1'121121,3461 $ $ - $ 108,7,13 91 '1(18,153 51:1 DESCHUTES CCUNTY, ORE GCN EXTE NSIION 4-H CONSI-IIRUCTION ijSIUE-FUND CIF EXTENSlCIN 41-H) SCHEDULE OF REVENUES, EYPENDITURES AND C HAS GEST 1� F UNC EALANC E -BUDGET AND ACTUAIL BUDGETARY BASIS F C R THEI YEAR E NDEIID JUNE 3C, 20'13 VariiancEi with Original Budget Finial Budged Actu al Fir ad Bu c c at REVENUES L oaal IriVEisimerit emnmirigs $I MCI $ 95a 1,351 $ 4(1.1 Tatal imanues MCI ma 1,351 4(1.1 EXPENDITURES N atEinimis anc servic as Capital CIL Ilay Tatal Eixplanc dunes Excess (ceficiEiru y; ail ne�emues avEllI Eixplenc dunes OTHE R RINA � CING SCIL RCES ilUSE 9; lbarisilens in lbarisilens out Taiml oihEm tlinianainc ciaurciesi Ilu.iEmi; � Eit ahanige in funic balanaa Furic LalamEl- BEiginnirul afyean Fu nic Lalam El - E nic of yemn 'I (ICI 1 a0 1(Ia 'I (ICI 1 CIO - I (ICI 2(ICI "eICIO - 2(ICI 7'ICI 150 1,351 6(1'1 1(Ia,a(ICI '10(1,(ICIO 29,a0(1 1711,0(0) ('I (ICI) (1 CIO) - 1(ICI 99,9(ICI 99,E CIO 19,a0a (74,9(ICI) 'Icam ci •I0(I,E19a 28,1-51 174,ZlI l) 277,'I.I(I 271,15q 217,981 5<'l 91 (17,80(1 $ 1-71,Eiaa 91 3(14,(132 1 (73,7EI8) -181- CESCHUIES CCUNIY, OREGCN E LAIC K BUTTE RAID C H SERV ICE DISTRICT SCHEDULE OF REVENUES, E) PENDITURES AND CHAINGBS IN FUNGI BALANCE - EUDCIET AND ACTUAIL EUDGETAIRY BASIS FOR -IHE YEAR E NEED JUNE c1Cl, 2(11,3 Rili U IM Lacd I m as - rInaperty Inveisimerit eE nnirigs Charges li survices Ciheu InieugoveunmoritE I Local ITE ie RE emal TatE I ue\ enu Es BXPli Dill LIRB.1 Pe iiscminE I seuvices N ale rials anc servic as Caplin I outlay Idal C [iE ratirig can i inicIE nic y TWA e xplEinic iiu ices Ne 1 & a nge ini funic l nc a Ruric l a1s ncE -• Beiginniirig of yeE n Runic t alE rice - Eric of yeE n \Iariancei with Origiral l i,aget Firal l i,acet AatuEd Firial BLCgat $I EIEIS,C( C $ 869,, ( CC $1 899,2172 34,213 2,C( C -I,( CC 4,E12(1 2,62IC 13,7 (ICI '13,7 CIO 13,30a iiKCI) - 14,98 '14,985 - - 1,776 '1,77 E1 EIf10,7(ICI 88(1,7 CIq 933,E15a 53,'1 E 3 E17 0,4M 97CI,zga 6E 5,96'1 '14,529 1 f14,7CIC '18z ,7 CIq 17 f1,4 m 6,293 45,q(IC 4E,CICIa 1'1,9'19 33,4EI'I 9(10,'19(1 90(,190 8�5,FIM 94,3(13 'I CIq,C10C1 10C1,(ICIq 1 C10,0(ICI 1,(ICIa,'19C1 isioci,,iga 8�5,FIM 194,3(13 (1'119,49(1) Ivi' i,zgq, M,gH JC 7,49E E40,41El E�CI,z'18 7,-17,4'12 86,994 31 '1210,928 $ EH,M8 11 815,37E1 I 2-194,490 -1EI1- DE SCF UTE S COUNTY, OREGON SUNF IVER SERVICE DISTRICT - CIPE RATIN C FUND SCHEDULE OF F EVEN UES, EMPENDITU RES AND CHANCES IN FUNDI BALANCE - BUDC ET AINDI ACTUAIL BUDGETARY BASIS RCIR THE YEAR E NC ED , UNE 3a, 2a'13 Ehaess (c efiaiericy till Iie%enIL es au er EIx pent it u nes OTHE R FIINA NCING SCIL F CES iJUSBS; Tnanis'ler CL I h EIt ah arige in fu nc Ii alance Runc kalarice - BEIginniing cif yeeu Runic balarice- Enid cfyean (El' 15,6&1) il614,EI8'1; El '14,868 ('IQa,aacl) (200,(1(10) ('IQa,aOa) (1,11'19,681) i8'14,EI8'I; 414,868 1,229,74 9 1,229,7 9 1,'115,681 1,211,1,,1181 1,493,30,11 117,62,1 gl ,1CI0,a0a $ 500,8(10 I '1,9(18, 174 $I 1,�a7,314 -1 E11 Variance with Cliiginal Budgel Final Budget ACILal Final BLdget REVENUES Local TcINE S - plraplE rty 3,EIa7,3CIC1 91 3,8(11,3a0 $ 4,0714,M9 $ 26EI,1CI9 FiniES, flarfa t,rEs anic penalties 5,0(la r,aa0 5,a(1(1 - In%eStME rit E anniings 9,0(la Euiaa -13,aE13 ChangEIS flcnl SElr\ ices 1 OE1,0(Ia 'I E 6,aaa 189,125 2<I,125 C 111 Em <I,OCIa 3,Oa0 90,5,-12 41,,1 22 1rItEuicICVEoinnlElriIal SIale - 3,413 <I,423 11ata11ie%eniLes 3,990,3(la 3,99CI,;;Ia0 4,'135,71321 34,1,432 EXF E NE ITURES F cllicE1 PersarinEd services 1,4 93,8(15 'I ,493,EIa5 1,'199,102 '134,'1(13 Malenials and Services 1E15,'I(14 '185,1(14 1E9,'182 '1,',9,-12 Taial 1,018,09 1,618,929 1,128,884 15(1,(125 Rine aria Eirr Euigaray ServicEIS PerserinEll servicE s I ,EI(15,2� EI '1,8(19,248 1,0719,2,1 1 12,1 ,991 Malenials and SEIR iaEIS T17,O� EI 311,(148 292,6,1 C1 24,398 Tdal 2,122,296 2,122,296 1,91'1,9(11 15(1,'195 Pathway Rare 1911s Perserined services 81,514 8'1,51k 54,801 20,10 Malenials aru SEIrVIaEIS 7,1Cla 1,120 5,a11 Tciial 88,614 8EI,EI'1k 99,884 28,73a C eniEmal Ferscirined services '12,7(ICI 13,990 '13,25(1 1(Ia Malenials and sElruiaEIS 136,8,1 C1 'I,1IO,EI90 14 6, 9 ,1 '1,9(15 Capital ou llay 'I CICI 1 a0 - (Ia E ebi service 'I (ICI 1 QO - (ICI Total 149,19(1 'IEI,1,000 'IEla,-19,1 4,8(15 CplenaiIng eaniindency 1E6,4'121 550,'162 950,302 Tata1 EINplenc it nes � ,EICI5,981 4,60,1, 18'1 <1,72a,86� E184,311 Ehaess (c efiaiericy till Iie%enIL es au er EIx pent it u nes OTHE R FIINA NCING SCIL F CES iJUSBS; Tnanis'ler CL I h EIt ah arige in fu nc Ii alance Runc kalarice - BEIginniing cif yeeu Runic balarice- Enid cfyean (El' 15,6&1) il614,EI8'1; El '14,868 ('IQa,aacl) (200,(1(10) ('IQa,aOa) (1,11'19,681) i8'14,EI8'I; 414,868 1,229,74 9 1,229,7 9 1,'115,681 1,211,1,,1181 1,493,30,11 117,62,1 gl ,1CI0,a0a $ 500,8(10 I '1,9(18, 174 $I 1,�a7,314 -1 E11 DESCHUTES CCIUNTY, ORIEGCIN SUNRIVER SERVIC E E ISTRICT - RESERVE FUNS (SUB -FUNS OF SUNRIVER SERV IC E E ISTRICT) SCHEEULE OR REVENUES, EMPENEITURES ANC CHAINGES IN FUN SAILAINCE - BUEGET ANE AICTUAIL BUDGETARY BASIS FOR -lHE YEAR ENE EE , UNE ": 0, 2101 b arianaEi with Origirial Bu dge11 Finial Budget A atu al Flirial Bu C get REVEN LIES Local IrMimE rt eannings gI 5CI0 31 fI00 gI 2,491 $ I,f1Cl'I Total neuenL8s 5CI0 900 2,491 I,fl9'I EXPENDITURES ry a terials an c servic es 11 'IO 120 '12CI - CaKliial CIL ilaN 26,21EI 11,C116 22,851 4,419 Total Exrlericilunes 26,MEl 11,196 22,171 4,419 Elxcess (cefidEircy; ciiir8verLes ciu 8r E xpl8rc Hu nes 125,M(EI) (I�IEI,EI96; (20,28EI; 6,410 OTHER RIMA I` C INC SCIL RC ES IIL SE S Inars-Iersir '-ICIO,OCICI 2CIC1,C100 'ICI0,00C1 - N Eit c har g in fL nc IJ alan c e 114,1 C14 '11d,cIa4 '119,1'1 E1,� 10 Fu r d Lalane a - ElEigin nine (III y8an fI04,4,e 4 5CI4 ,4 44 91 C,90'e EI,' E C Fur c Lalar c Ei - Elnd Of yEiar g E118,5� 8 y 611,148 g HC,E18 $ '12,81C -1E14- DIE SC HUTE S C OUNTYI, C REGC N NCINMA,CIR DEBT SERVICE FUNES COMBINING BALANC9 SHEET JUNE 3(I, Ja'13 Cordinued 18, CDD E Ic g Pull Raith 8 RF & C, Credit LID 11I❑ Refunding RulSunics Rull Raillh & 2007 Series 2009 Aeries Semies 2004 2012 Clnec ill 2009 ASS US Cash and cash equivalents $ '15, 129 $ 5,754 $ 12,E < E $I 25,358 31 3,584 InvestmEints, plus accruEid inteuEist 2,E43 1,005 2,207 2,429 62E Taxes ueceivable - Accounts ueceivable - - Assessments ueceNablEi 382,758 21E,243 - - Total assets $I 402,530 $I 223,002 $ 14,843 $ 2£1,787 $ 4,210 UTABIIl111198 Ali 11 Fl N D BALANCES Liabilities: ❑ellerned uevenuE1 $ 384,758 $I 2'IE,243 $I $I $ - Totalliabilities 384,758 2'IE,243 R and balances: Restricted Clommitted 17,772 E,75f1 14,843 29,787 4,210 Notal fund balance 17,772 E,75f1 14,843 2£1,787 4,210 Total liabilities and fund balances $ 402,530 $I 223,002 $I 14,843 $ 2£1,787 $ 4,210 Cordinued 18, DU CHUTES COUNTY, OREGON NONMA, OR DEET IrER\ IC E FUNS S COMEININCI BALANCE SHEET JUNE 3CI, 2ICH 3 Continued -186- HHS,IBJCC RF & Cl, G.O. Bunds Rull Rai1h & Pull Rahh & Reilunc ing Full Railh & Ref Senies Clnedit2008 Credi1I2009 Senies 2005 Cnedit2('l0 200242('12 A:I:IB11S Cash and cast equivalents 31 IE12,2q 1 $ 1,993 3 71,313 3 163,640 $ 2719,6153 Investments, plus accrued interest 28,1142 348 1,27A 28,582 48,846 Taxes receivE ble - - - - 104,6109 Accounts receivable 98,794 - - - Assessments receivable - - - - Total assets 31 229,11971 $ 2,341 3 8,590 yi '192,222 311,108 U IABILITIB9 M D F L P D BALANCES Liabilities: ❑ellenred revers ue 31 $I - 31 - 311 89,85(1 Notal liabilities - - 619,85(1 Rund balances: F est ii( ted - - - 3411,258 Committed 229,3971 2,34'1 61,590 '192,222 Total fund balance 229,397 2,341 61,590 192,222 J<1,2E18 Notal liabilities and ilund balances 3I 229,3971 $I 2,341 31 61,590 yi •192,212 311,'I(18 Continued -186- D EE CHUTES C OUNTYI, C RE GC N NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET „UI\ E 30, 0(11 -1 E17 - Sunriven Eend Library Uitlnar)ICSD Natal PERS Senies CSD Clen eral Gleneral h anmajor Debt 2002/2004 Obligatior Obligation Service Rundsi ASSETS Cash and cast equivalents $ E 2,97E $ 97,279 $ 1 1,1E0 $ 848,736 Investments, plus accrued inteuest 1.1,000 16,99.1 1,949 '148,215 Taxes ueceivable - 37,094 2,2517 '145,955 Accounts ueceivable - - 38,7f14 Assessments ueceivable - 6011,001 Total assets 9 73,97E $ 151,3E4 $ 17,3E'l $ •1,782,73'1 U IABILI7IE 9 AIIS D Fl P D BALANCES Liabilities: ❑ellemied never ue $ $ 3,11, 117 $ 3,680 91 726,Ez 8 llotalliabilities 341,117 3,680 726,628 Fund balances: Festuicted - '119,247 3,681 476,186 Ca mmitted 73,97E - 579,897 Notal fund balance 73,97E 'I 19,247 13,681 1,056,083 latal liabilities and hind balances $ 73,97E $I '151,364 $I 17,3E'l 91 1,7841,73'1 -1 E17 - DESCHUTES CCUNTYI, ORIEGCN NC NNAIJOR C EBT SERVICE FIUN17S COMBIP ING SCHEDULE OF RBVBNLIES, EXPENE ITURES ANE CHANGES IN FUND BALANCES FOR 1 HO NEAR ENDED JL NE CC, 201C REV SNUBS Local TaxEIS - prcpElry SpeaiE I E ssassmunts ImestalElni Elzrnings Renis ChE IIgEIS fC n SEIrviaEIS TOLE I rEIVEIrUEIS BXM DITLIRBS N aieriE Is a c services DEIL I Service: Principl Inteliest Bc rd issuarcEI coS'IS TOM EPpElr( iiunEIS ENCEISS Ilddiciency) cf nENEIMEIS Odell EIXK Elr ( it nes OTHBR NINA P CIING SC L RCES ill. SBS; TrE nsleils in RElfu riding h OnIC S issu Eld Rnemiu m on iiefunc incl be n(s issue( RaNrrlElnil to rElfLr(Eld horld eaarcw a(lElr' Talel cTerilirarairg SOLrce°I ILSes, Nei chE n(IEI it slur c halE raEIS Fu nd hE IE nae - BElginlning oil yEle r Fu rd hE IE me - [Ind cf yeE n CDD Bic g FF&C, LID LID REdlundirig ,gIaOi Series 20(19 SE HE s Series .ICIa4 129,30'1 41,117 - 3'1,9e1'l 'I 1,197 1( 1 '16'J,203 5EI,E114 1( 1 9(c 13E 10C iE,EICO 1EI0,C(C 'IE,204 11,2112 19,1119 %91E 8C2 (119,514) - - 119,'111 - - 1719,'199 '18 BC"I ijM9) 1,f114 1,957 11 ,2z 3 $ 11,112 $ E,159 1 '14,823 Cc rilinued 18E - DESC HUT ES COUNTY, OREGON NONNIAJCIR DEIST SSRVIC E FUNES COMBININGI SCHECULE CIR REb ENVIES, SXPENDITURES ANC CHANGES IN RUNE BALANCSS FCR THE YEAR ENDEE JUNE ":Cl, 20'13 REVENL ES Lc cal Tares - K1noKlerty Special assassmEnis Irveslmenl eannings RE nis Clharges 11ou services Iclal neuenues EXF E NOITURES Maleuials and SE n iaEis DE b1l SE n iaE PuinuiFlal InlEnesl Eanc issuance casts Total E X rJE nc it u nes EraEss (cEfidErClp) cf ueuEnuEs avE 11 E xpen C itL nE s OTHER FINANCING SCIL RCES 11L SE 3) TransllE ns it RE1lun( ing tores issuEd F nemiu m ar uellun c incl ban( s issuec FagrnEnl la rEfuncEd bard esarcw a(1Er Idal alher llinancirg scunae,i I usEs; Ne'l ohangE it func t slam s Fur talanaE - E Eiginning of yean F u r c t alanaE - Er c of y eau Full Faith &I 353,"196 - '121,90E C re dill SE HE s 897,811 REI SE HES Full Faith 84 Full Faith & F u 11 Raii1 & 20119 CrECit 9005 Credill e0(EI CilEdit2(C91 9 ZM,391 $ 2,3''1 4(19 64 •1,869 E114 E107,31'1 - 98,92f1 - - '19.1,4'1 EI - E1271, �1E1 04 118,8'1(1 614 41 Cl 4 0(1 4(Ia 880,�'ICI '158,W6 3f19,C1a0 135,0(ICI E128,M1 9z ,,e 3a 3E13i ,371' 1 '13,418 (884,251) (353,,-192) (43,96') (248,214) E E171,9'11 353,"196 - '121,90E 253, 396 897,811 (1a,93,e E14 (i3,f164; (120,28EI) 4 a,321 ,'146 213,"16'1 122,60 9 'I9,3i81 $ ',21a 9 ZM,391 $ 2,3''1 C ontinu e d -1 EI9- DESCHUTES CCUNTY, ORIEGCN NCINMA, OR DEBT SERV IC EI FUNDS CCIMBININC SCHEDULE OF REV SNUES, EAPENDITURES AND CHAINC ES IN FUND BALAINCES FOR THB YEIAR ENDED Jl NE 2C, 2C11': REVENUES Loclal Taxes - gluoplElrly Special assessn' Elnis Iniveslrreni Earnings Reriis ChamgEIS far SE MCE S Tclial rEVErIUEIS EXPENDITUR E N a'lE rials aric servicles Dat l Servide: Principal 111111E nest Band issuan(lE aosis Tclial EIxpIE ric ilu ues E� aEISS ildE clic iE nay) of reu Elriu E s clVElll Elxrlenlc ift ues OTHE R RINA NCING SCII F CES ill. SE S] Tilarlsleils in RE lurldirig k oric s issu ed Fuemiurr Or nefunicind bands issued F ayrr E n11 i o rE fu r1c E d lc om E sc rclw aclE r1t Natal clthe r firiarlainlg SOL nc E S (u SE S Nei cil irgEl int funic li alanlaes Furic LalaricE - BE ginrlirlg of yeau Furic LalaricE - Enc of yeEm HHSABJCC FF & C GI.CI. Bonds F efu r c Ing Full Faith & Ref SaI les PE RS c Ell iEIS Folies 20(19 Credill 21010 a0(lil/i101e1 iiacgi d 20(14 $ 2,2164,4(19 SI - 197 9117 5,6(IC 1,2'1 - 1-17,7E4 - - - 9214,22,e 197 1118,701 2,217 0,0(1,9 9,-19,43E EIaO 40(1 - 46(I,(Ia0 99,a0(1 2,,-Ia5,0(Ia 'I9E,89EI '109,999 4a,371 1'15,619 793,432 - - 23,42E - 97CI,,e95 99,77 1 2,34' ,04 7 99a,328 (97(1,298) 212,93(1 (74,De2) (14,890) 969,995 - - 3,CIa0,OCIa - - 49,'1(19 - - (I,C123,5,e 9) - 969,999 - 25,5E a - (34 31 212,93(1 i48,4E2) ('-14,8 go: 8,9213 11El9,292 39'1,71a 981,816E $ E,, ga $ 1192,2,12 $ 343,2E 81 S 7 3,97E Contirlu EIC -1�C- DEISCHUTEIS CCUNTY, OREGON NC NMAJOR DEBIT SERVICE RUQ US CC MBIW C SC HSC ULE! OF F EV ONUES, EXPENDITURES AND CHANGES IN FUNC BALANCES RCIR IH619EAR EN DOD JUNE 30, 201"1 REVENUES Lacal 1 aN Els - Kp or er N Special assElsslTlerls InVEIS11manl gal rim c s REIr is Charc as lor sarvic as Total I au anues EXPENDITURES Nallerials and sEIR iClEls E Elt•I SEIR ICIEI: PI ircliglal IrlEmesl Banc issuanaa aaslls Total WrIancitules E�aElss Q( Elfiaiar CIN) of reVanuEls aVElll Elxrl9nlc itu les OTHE R F INA LACING SC L RCES 1USE S; TrarisllEms in REdu ndinc t or c s is su ed F namiu rrl ar nefuric iric bands issu ed F ayrrienil la refu nic Eld toric Elsaraw agElrit Total other liriz riainc sou noes (u sEls; I� ar changEl in fu nc t alanaes Ruric talancle - ElElginning of yew Fu nc talanae - 9nd of yeau '191- Sunriver Bend Library Library CSD Total CSD Cle neral C eneral P or major DE t 11 Obligation C t ligallior Servide F u r e s 189,8E1'1 $ 89,(E2 $I I, 143,31 F1 - - 17(,518 6121 :216 9E,3:3 - - 1,2'1(,6(14 1,'175,6 C 190,9 3 8%, 188 9,162,4 13 2,61 CI 805,Q(ICI 7; ,(ICIO : ,1'I 'I ,Z A 42,3(13 '18,(1'10 'I al - - 213,4219 (147,353 93,(1'10 8,068,38Cl (96,8'1(I) (� ,� 212) (21,305,881) - 1,991,91'1 ,:I,( 00,0(ICI 49,'1(19 21,0213,41'1 (96,8'1(I) 1� ,421211 12182,41 E) 116,051 'Ifl,'IC13 1,338,4�Kl 1'19,241 $ '13,08'1 91 1,086,03 DESC HUTES CC UNTYI, ORIEGC N L CIC AL IMFIF CIVEN ENT DISTF IC 1 2(1(17 SER IES SCHEDULE OF FEVENUES, EXPENDITURES AND CHANGES IN FL ND BALANCE - BUDGET AND ACTUAL BL CCIETARY BASIS RCIR -rHE YEAR ENDED JM E <C, 20'13 EXF E NDITURES DEibl service C i iginal 292,3213 152,304 Varianice witlh lataI exranicitunes Budget) Hinal Buc gol Aallual Final Budged REVENUES Local 28,217 28,271 9,918 (18,399; Special as: Ell: smenits $1 30a,aCla $I acia,C10(1 $1 129,3(1'1 $ 01CI,E01; InnestmEiriteEnnings 'I8,EICIa 18,6(1(1 32,92,1 14,32'1 -MalaI iie�eniues 318,EICI0 318,MCI 162,222 1'156,378; EXF E NDITURES DEibl service 290,1323 292,3213 152,304 138,019 lataI exranicitunes 29(1,323 29a,223 152,304 '138,C1'19 ExcEiss celliciEiniey; e1I nEiVEinues aver errEiridilurEis 28,217 28,271 9,918 (18,399; C THE R FIS A � CINCI SC L RCES Ill SES) lnarislleiis in 2(1,0(Ia 2CI,cloa - (2CI,(ICIO) Not ahenige in lurid bE le rice 48,217 48,271 9,918 (al,3g9; Fund ba1E nice - E Eiginniing of ym n - - 7,884 1,894 Fu rid bE IE nice - Erid of y earn $1 48,217 91 48,271 $I '17,712 $ (:ICI,ga5) 192- C ESC HUTES C OUN TY, C REG ON LOCAL IM PRC V ENI11 T DISTRICT 2009 SERIES SCF EDUL E C R REV ENUES, EXPEP DITURBS AND C HANCIES IP RUIN D E ALANC E - BUDGET AND ACTUA L BUC CIETARY BASIS FOR THE YEAR ENDED JUNE :ICI, aa' 3 REVEL UES L acal SplEicial assEissmeniis IriNEl8lmerit eanniings llc al nee eniL es EXPENDITURES Det t sEirvice hats I Eixplenc itu nes 1� Eit c harige in ft ric bs Is nc e Fu ric t;alaric a - 9Eiginr irig of yes n Fu ric rials ric a - End cf yes u Original Varianaa witil Budgel Final Budgel Actual Finial Budget gl 250,OCICI 21,10,000 gl 47,2171 $ 120,21,1831 'IO,'ICIa 10,100 '11,41171 1,(197 260,1 CIO 2E 0,100 58,614 iI201,4 2161 237,31921171,11715 97,872 '171,,91013 -137,319 21171,11715 97,812 '171,,91C13 22,719 22,125 802 (121,9231 - - 5,951 ,91, 7 gl 22,729 31 22,125 gl 6,7,919 $ (18,9E6) 3- DESCHUTES C OL N TY, C REGION C DD BUILDING 1999 F UL L FAITF & CREC IT, REF UI` DING SERIES 21004 SCF EDUL E OF REVENUE S, E XPENDITUR ES ANC C HANGIES II` F UNC BAILANC E - BLIC GET ANC AICTUAIL BUDGETARY BASIS FOR TF E YEAR ELIDED JUN9 (1(I, aa'13 Original Varianc e H RE Budget Find Buclgell AChall Ririal Budget RE VES UES L oaal Iriveisimeirit eannirigs Total uev eine eis EXPENDITL RES N ateinials anc serviaeis DeL 1 sear✓ iaei Total eixPeinic iit ues 9xaess (cefidfficyj all ne�enLes o%er eixpe nc illuueis OTHER FINP N CING SCII RCES (USES; I narisllens in I\ eit ctange in func balance Fc IF c LalanCEI - Beiglinr irig of yean Fur Lalaancle - Erc cif yean $ I CIa 9 1 a0 $1 '101 $ 'I CIa 1 a0 '101 5CIa 9a0 50CI - 1719,199 '1119,195 1719,'159 - 1719,699 '1119,685 1719,859 (17%5991 (1'1119,995; 11719,9:14) 17%1 9a '1119,19:1 1719,'I 99 - (14CIaj 114 a0; 1M9) 1 •I3,OCICI 13,Cla0 I a, 343 2,242 $ 'I2,6CICI 9 12,E1a0 $1 '14,8421 21,243 -'194- ESCHUTES C OL NTY, OREGON FULL FAITH AND CRE[ IT, REF SERIES 201.1 SCF EDUL E CIR REVENUEIS, EXPENI ITUR ES AND CHANGES IN FUN BAILANC E -BUDGET ANC! AICTUAL BUDGETARY BASIS ROR THE YEAR ENDED JUNEI ;ICI, 2CI' 3 EXF ENDITURES IV atelrlials anc services Deti t services Tatal explant ituues 9xcess lceficieiriey; cd rie�emes o%eu EIXp enc iiu ues OTHER FINA0CINCI SCIL RCES IL SOS lbarisieiis in � eat charige im func ti alance Func Lalanee - Berginning of yeah Fc rid dalanee - 9nd of years '1,Oaa '1,aaa 41 Cl 1,9'1'1,e 19 '1,51'1,4'19 1,9'1'1,417 1,9' � ,Z 19 1,512,41M 1,9'1'1,821 (88(1,' (14) (18aa,'1 az ; (88'e ,OEI'l ) EI61,517 8EI1,9'll 867,517 (12,987) (12,981; iI'l6,5(14) 990 2 992 94 7; (3,947; 49,Oaa a,aaa 46,32'1 $ 3"Z 13 3 (12,4'13 gl 29,7EI1 $ (2,E126' '95- Clriginal Variance with Budge4 F ins I Budgull ACIlual Finial Budge4 RE M UE S L acaI Invesimerrit ea nnings $ ocia i,aaa $ 4(19 $ (995; Renals EI31,319 El'l'l,3'19 EI27,311 (3,944) llcrlal ueueriues EM,319 6(13,2119 E127,716 14,939' EXF ENDITURES IV atelrlials anc services Deti t services Tatal explant ituues 9xcess lceficieiriey; cd rie�emes o%eu EIXp enc iiu ues OTHER FINA0CINCI SCIL RCES IL SOS lbarisieiis in � eat charige im func ti alance Func Lalanee - Berginning of yeah Fc rid dalanee - 9nd of years '1,Oaa '1,aaa 41 Cl 1,9'1'1,e 19 '1,51'1,4'19 1,9'1'1,417 1,9' � ,Z 19 1,512,41M 1,9'1'1,821 (88(1,' (14) (18aa,'1 az ; (88'e ,OEI'l ) EI61,517 8EI1,9'll 867,517 (12,987) (12,981; iI'l6,5(14) 990 2 992 94 7; (3,947; 49,Oaa a,aaa 46,32'1 $ 3"Z 13 3 (12,4'13 gl 29,7EI1 $ (2,E126' '95- L ESCHurES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2005 SCHEDULE CIF REVENUES, 9YIF ENC ITUR ES AIND CHANCES IN F UNC BALANCE- BUC C ET ANC ACTUAIL BUDGEIIARY BASIS FOR TF E YEAR ENC EC JUNO 3(, 2C'13 Clrigirlal Variarlae with Budget Find Budget ACtlal Firlal Budget REV EP UHS L acal InVElSimenl eamnings $ 'ICIa 9 IOCI $ E14 $ (37) Tatal lieu ani EIS 'I Cla 10(l E14 137; E)l F ENDITL RES N atEmi�dS anc sarviclas Debt SEIr\JCIEI Tatal Ely gEln( iIwas 9x cessQcaficiercyI oil re%ant,aS aver e) p0ndill u rEIS CITHOR RINA NC ING SCIURCES llUSHS 11mans-lars in NElt char ge in ft, n( balance 5CICI FOCI - -IE3,3CIEI 293,356 -M3,36 El -IE3,81CIEl 293,f196 -M3,36EI JOE 3,7EIEI) 912.`93,796; Q,I93,2f 0) -I93,3,El 2,93,356 OE 3,316 El 114(ICII 140Q, E14 , CIO , Cla 4 E13 483 Ft na Lalar clEl - Boginr Ing of yearn 3,6CICI 3,EIa0 4,'14EI 646 Ft na Lalalnca - Er c cd yeau $ 3,2CICI 9 3,210(I $I 4,21 CI $ 1,(lag DESCHUIIES COUNTY, OREGON HULL FAITI- AND CREDIT, SERIES 2C108 SC HE MILE OF REVENUES, EY PENDITURES AND CHANGES IN BUND BALAINC E • BUDGIET AINO ACTUAL BUDGIETAIRN BASIS FOR THE 1 EA R E NDED JL NE 30, 2 (11 Origirial uarianc a with BL c get Firial Budget Actu al Ririal Bu C qet REVENUES Local ImEls'lmenl eaunings REIr tS In'lergo\errmenlel L ocal Talal rEIVEIrUEIS E XPE N DITURE S Maleuials arc serviCEIS Debi SEIrvICEI TalEd Wperc inures NEIL charge it IL nd belanae Rurc talar ce.•Begirrirgcif yeau Rur c t alanCE1 - Enc of y eal 31 2,00(1 $ 2,(1(10 31 1,869 $ (I'139) �E71,351 461,(197 4E 9,92(1 (l1,828) 291,411 251,Z'17 29'1,41E ('I) 12C,17Z 72(,114 718,8'IC (11,�IE4) 40C Z CIO 40(1 - 1E2,374 762,314 1E12,37Z - 182,174 7EI2,114 102,172 - (42,[10(1) I'2,(ICIO; (z3,96Z) Q1,f104) 3C0,00C1 30CI,(ICIO 213,361 Ij2EI,El39j 31 298,[1((1 $ 298,(ICIO 31 229,391 $I VEVIC13) -'197- DIESCHUTES CC UNTY, OREGC N FULL RAII H AIN( C RE CIT, SERIES acus SCHECULE CR FEVENUES, EXPEINDITURES AND CHANGES IN FUND BALANCE - BIIIDGEIT AND ACTUAL BUC G ETARN BASIS RCIR THE YEAR ENDED JUNE 3CI, 201;1 C i iginal Val iariae willh Budged Ririall Bucgel Acllual Rinal Budged REIVENL ES Laca I In%8StME rit ea wings lla'lal ne%Eniues EXPONC ITURES Valeria Is ante services DE H servi(IE llalaI EIXKIEncilunes ExaE ss IdelliciE racy; Cd nE veriuEls CNE II EXKIEndllu ices CTHER FIS ANCINC SCL RCES Ill SES) Tna ris1E IIs in Ne l chE rge in fu nc kelar ae Fu rid ba la nice - HE ginning Of YE E n Fund ba le nae - Eric afyeEn CIO 5(ICI $ 614 CIO 5(ICI 614 I'I� 1, (ICIO 'I , O(ICI -,CIO EIO(I 24EI,z28 248,42E 24E,z28 24f1,z28 249,42 EI 248,828 90(1 1248,E 28; (248,92 EI) 1124E,2141 71 '12-i ,f128 127,92EI 127,928 1'121,(ICIO; (12'1,0(1(1) (12(1,288) 7'1Z 121,0(10 '12'I,CIOCI 122,627 1,827 2,3x'1 2,341 DESC HUTES C OL NTYI, C R EGON HHSAB,. CC HULL FAITF & CREDIT, RERUNDINGI SERIES 2005 SCHEDULE CR REVENUES, EXPENDITURES AND CHANGES IN RUND BALANCEI - BUDGST AND ACTUAL BUDGETARY BASIS F C R THE YEAR EIS DED JUNE ":ICI, 20'13 Chdginal Varig r c willh Budgull F ME I Bu c gErl Ac kal Final Budget REIVEN UES L oaal Inv ElstmE rt E arr ings I 5a gl 5(1 1 '153 91 '101 halal ue\eriuEs 5a 5(I '151 '107 EXRENDITURES IValerials aric sEirviaes "I CIO 9(I(I 9(1a - DE kt servi(le 56f1,955 1169,9511 1:169,999 - -laial ExKlenc itu nes 97(1,,e 99 5m,459 510,4119 - Elxaess IcefiaiEiricy' oil ne�eriLes oyer ErxplE nic iiunas (57(1, (151 (15m,405) 15710,21181) 107 CITHEIR FINAISCING SCII ROES ilL SBcI 1 rarisilens in 5611,959 1169,95,1 969,955 Nal aharige it fu nc tj alar ae (1Z 90 1145(1) (13z 31 '101 Fu rid halaniae - ElErgir r ing of yean F1,5aa 81,90(1 8,933 433 Furd halanae- E rid cf yean gl f1,(15a 11 81,25(1 1 8,5112 $ E40 C ECIC HUTES C OUN TY, C REGON FULL FAITH 81 C REDIT 2101( -SECURE TREATMENT FACILITY SCHEDUILE CIF REVENUES, EXPENDITURES AND CHANCES Il\ FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FC F THE YEAR ENDED JUNE 3C1, 2013 Cidginal Variariaa willh Budged Rind Budgcill AC1Ilal Finial Budged REVENUES Local InVelsiment eanniincs Renis Iatal ueuenues EXPENDITURES N ate rials anic se rvice s Det 1 se Niiae 1 atal eixgle nc ii HE Neat change in fl.nc baleinee Fund Lalainee - Be c ininiing of y eau Fu rid Lalariae - Enic of Neau gl 5(ICI 91 90(1 gl 9111 $ Z'17 'I'I8,7zCI '118,14(1 1'l 7,784 1996j 'I'I9,2zCI '119,24(1 1'18,701 Q939j 'I ,Oacl 'I ,CIO(I 40CI EICIO 95,312 99,372 99,311 96,312 98,3721 95,711 EICI'l 22,808 22,868 22,91�ICI 82 '168,0(ICI 'IEI8,CIaa 1E19,29,2I 1,292 gl 'I90,8EI8 91 im,868 192,222 $ 1,<I94 -2100- DESCHUTES COUNTY, OREGON FULL FAITH & CREDIT SERIES 2(112 SCF EDIULE CH REVENUES, BXRE� DITURES At D CHANCES IN FUND BALANCE - BUDC ET AND AICTUAIL BUDGETARY BASIS FOR TF E YEAR ENDED JOINB 3(I, 2ICH3 Originial Varianael with Budget Finial Budge4 A atu all Firiail BL c get REV HIS UES L cicaul Rents Total nevem e s EXPENDITI REQ IN ate Wiens anic service s Debt seniae Total expleinic itunes 1� e t aharige in fL rid balaniae Furic balariae - Beiginriirig of yean Furic balance - Erid cif yean $I 421,5(ICI 3I 42-I'I,aa $I 4 21, 5(ICI 4,-I'I , as '1, 5aa 1 r, as 4 20,0(1[1 4.-ICI,C1a0 421,5(ICI 42'1, a0 -201- $ 1421,: a0j 11421,', a0j 1,r, a0 42(1,aCla 421,: CIO DESCHUIES CCUNIYI, OREGCN FULL FAITH & CREDIT JAIL REMC DEL DEBT SERV ICE SCHEDULE CF REVENUES, EXPENDITURES AND CHANGES IN FL ND BALANCE -BUDGET AND ACTUAL BUDGETARY BASIS FCR THE YEAR ENDED JUNE ":C, 201 C niginal Vamiar oe will Bu c qe 1 F irial E u c get Acilual F inal Budge 1 REIVENL ES Laoal Ingestrmrl earritgs halal ne�enues EXPEINDITURES Vall erials anc se rviaes Deb l serviae halal expencitunes Exams Icelliciaray' cd newer Les mei eixp18ncitunas C1 HER FINANCING SCLRCES QLSES) 'clele of asse1ls Nal ahangei it fu nc ti alar ae F u nc balancia - 9eigir r ing oil yum F u nc balancia - 9nd of yeah 3,a(ICI,CICIO 3,CICI0,0aci - 3,0(ICI,CIO(I 3,0(ICI,(ICIO 3,CI00,0(ICI - 3,0(ICI,CIO(I 13,a(ICI,(ICIO; (3,ciao, 0(ICI) - 3,0(ICI,CIO(I 3,0(ICI,(ICIO 3,CI00,0aa - (3,0(ICI,CIOCI) -20,'I- DESC HUT ES COUNTY, C R EGON C ENERAL OBLICATICIN BLINDS REFI SERIES 200',W201a DEB1 SERVICIEI SCIF EDUL E (IFI REV ENUBS, EXPENDITURBS AND CIHANGBS IN FUND EALANCIE - BUDGal AND ACTUAL BUDC ETARY BASIS nCIR THE YEP R ENDED JUNE 1C, 2013 OTHER FINAL CINC SOL RCES MUSES) Reilu ndinicl k anic s issu EIC Cniclinal 3,aa(,OCIa Premium on nefunicing bands issued Variarice will 4f1,1C19 BudgE 1 F inal Eluc CIE t: Ac dual Final Budged RHVE� UES 3,11,5EICl - Nei all a ncle iri ilu nd bale rICEI 1'161,1 acial (I E13,00(I; ij4El,483) 'll ,5'I EI L ocal 3'13,(1(10 313,a0( 391,74 Cl 18,140 Fu ric balariae - E nd of yea ii i 5(,(ICIa 91 i aa,am TcxEIs-- FlraFlEirty $ 2,202,132 $I �,�C2,132 I 2,2Eli ,iCIE 91 E12,271I IrnesimEirrl eanmirigs 5,(ICI0 5,00(1 fl, MCI Eat lalal ne%emues 2,201,132 2,2CI7,'l32 2,2 71(1,0(15 E12,EIM EAF ENDITURES Deli service 2,217(1,'1112 0,31C,-132 2,1201,61C Band issuenae casts - 219,56(1 T11,42 -IS 21,13'1 TateI Eixclenicitunes 21,37(1,132 21,(1(19,9921 2,34z,041 91,04,11 Bxaess Ice-liaienay ail ne�enues aVEme)clendilunets 1'1611,(ICIO (11El8,56C1) 117',0421 11,212f1 OTHER FINAL CINC SOL RCES MUSES) Reilu ndinicl k anic s issu EIC - 3,(ICIa,a0C1 3,aa(,OCIa Premium on nefunicing bands issued - 49,10E 4f1,1C19 PE ymerrI 10 rEdu nc EIC k anic s esaraw aClEinl - (�1,003,94cp (3,(1213,54 9) - � Elt 0111 El" finaniaind sauraEis iju ses) - -IE,E6(I 3,11,5EICl - Nei all a ncle iri ilu nd bale rICEI 1'161,1 acial (I E13,00(I; ij4El,483) 'll ,5'I EI Fu ric balariae - E Eigirdrig o1 year 3'13,(1(10 313,a0( 391,74 Cl 18,140 Fu ric balariae - E nd of yea ii i 5(,(ICIa 91 i aa,am 343,298 91 f13,215E1 -201- DEEIC HUTE-I C OL NT -Y, C REGION PERS, SERIES -I(C2 aeric 2004 DEBT SERVICE SCHEDUL E CIF REVENUES, OXPEN ❑ITU8 SS AND C HANCISS IN F UNCI BAILANC0 - BU❑CIST AND ACTUAL BUDGETARY BASIS FICIR THE YEAR EIS ❑E❑ JUNE �I(I, aa' 3 ROV EINUSS L anal IriVeislmerl eanninigs Cl- arges llou services Tatal ueu ami e a EARENDITURES Det 1 se R iaei Tonal e) p e r d h a re s � eit akar ge in fu nc balance Fu rid balance - E e gin riirig of yeah Fu rid balance - Elnd of yeai Clriginal Variance \A illi Budged Final Budged ACtLal Finial Budget $I EICIa 9I 90(1 $I 1,214 $ 1'14 969,999 9619,959 5124,224 9,135; 97(I,' 59 91x,459 92,11,4::8 9,(12'1; oa,' 5g 91x,459 950,3 EI 9lwl,' 5g 91x,459 950,3 EI (24,89x) (149,(12'1 81,(ICIa EI1,a0(I 98,8EI61 '11,8616 $1 a1,(ICIa 91 E11,a0(1 $1 13,9161 $ (1:x,155 -20� - DESCH L TBS COUNTY, ORSGON BEND LIBRARY GSD DEBI SERVICE SCHODL LE OF REVENUES, EXPENDITL RES A ND CHANGES IN F UND E A L A NCIE •. BUDGETAND A CITUA L BUDGETARY BASIS FOR THE YIIAR ENDED JUNE 30, .IC113 Original Madame with Budge4 Final Budget AatuaI Firal BuCget REVBNUBS Laaal 1 aN E S - pl iop erty ImE sllrrienl aminings Ta1al rEvenues E XPEf DII OF B3 DEbi SEIrV1aE Ta1al exp E nc iluiies NEI ahancIE it 11unc talanaE Runc t alanaE BE ginning of y eau Runc t alanaE - Enc of y eau $ 160,09" 3 MCI,C193 $ l8s,8191 $I Z ,7E 8 5(ICI 9 a0 6� a I a 160,591- 71EIC1,893 li a,9i Z ,< <a E147,392 81-7,;:93 E14-A,2a - E147,393 8'1,393 f1471,39�-:1 - 186,8CICI) (I8EI,8a0; (99,8'1 CI) Z ,9� Cl 145,000 119,C1CIO 119,C191 31,arn $ 98,200 3 :IEI,2ICIO $ 119,211 $ 61,0471 -20f,- DESC HUI ES CC UNI Y, ORIEGC N SUP RIV ER LIBRA RYI C SD DEBT SERV IC E SCHEDUL E CF R EV HNUES, EXPSND11 UR ES AND CF AMES IN FUND BALANCE - BUIDGEI AND AC TUAL BL DGIETAIRYI BASIS FICIN THE YEA R ENDEID JUNE 1I0, 201 CI Cnigimal Vaniaricie whh BucCIE 1 Firizd SUCgEt Aalual Hinal Budgell REVENI ES Lau I Ts XEIS - plrapElr y In%8EItnlErl Elamiriga 111dal ne�eriuea EY PE NDITURES DE lt'I EIENICIE 11000 I E XrlErt itu neEl NE'I aherigEl irI Ilumc lialariaa Runic be lanae - BEcliriningOilyEar Ru nic be la nae - Brid Oil YE E n $ E EI,E -10 E6,810 $ 89,(182 9 <12 6 _ EEI, E-10 E6,81a 8%'<IE8 93,EI'10 93,8'1(1 9<I,8'la 93,EI'10 93,8'1(1 ga,E'Ia (-/,Ciao: 117,0(10) (Z ,,e 22; 1 a,C1a0 'I 5,0(ICI 'I Ell,1 C13 $ 8,CIa0 8,0(10 $ 'I <I,08'I -'eICIEI- 2,2 a2 2,a7E1 DESCF UTES COUNTY, OREGON JAIL PRC., EC 11 SC HE DL LE C R REVENUES, EX F ENDITUF ES AND C HANG ES IN BUND BAIL ANC E • BUOC ET AND AICTL AIL BUDGETARY BASIS FOR TF E YEAR ENDED JUNE 30, X113 Origirial Wriancei with Bucget Final Budget Actual Riral BucClot REVEL U99 L acal Investmoni oarnings 9I 2,gaa 31 2I,CIa0 3I 4,E4E $I 2,6'E Tatal nauanuEIS 2,a(ICI zado 4,64E 2,6'E EXPEh DITL RES IUateuials anc services Caplital autlay Tatal Eixplenic itu nes Elxaess (celicieincy; a1 "Menues au er ED pernc it u nes OTHE R F INA I• CINC SCIL RCES Ill SES) Aplpinaplriatian tranisfer 1 nanslers in 1 nanslers out F at at hero finanainc sau uaEis (lu ses) fiat ahangei in func lialamae Fu nd balarae - 9eginriinc 011 yeran Fu ric Lalanae - 9nd of pep '12,a33 962,03 713,385 248,6'4 E 719,9E -4 929,E E17 - 929,9E A EI52,aaa '1,49,2,00 713,38 1718,61 .1 (IEI90,OCICI) II1,49CI,CICIO; (I7CI81,743; i811,2fl 80CI,00 (Eiao,oaa) -I,6z a,935 2,E140,939 E190,a(ICI 69(I,CIa0 (690,0CICI) E190,a(ICI 1,49CI,00 'I,6zCI,535 '1,190,939 '1,932,'190 '1,532,'196 (13,9EI9,7121, 13,5819,701) 91 - 31 91 (12,09-7,929; $I 112,(197,5,19) -.20a- C ESC HUTEE COUNTY, C REG ON NCMAJOR CAPITAL PROJECT FUNDS CC N E INING BALANCE SHEET JUNE 34, 201"1 -208- llo•la Local North Cciunrly Ncirimajor ImplrciverriE rit SIME us Services CarriF Lu CE F Hal Diviricil HE alt[ Cliriia BL 11c iniq IrriFpiavE merit F nojects F u rids ASSETS Cash anc cash Equi%alEinis g 140,18105 g 4'I,,I,IEI E17,'106 3 ,3,7"15 $ EI7I,EE5 Invasin anis, plus acciiuec intEmesi a, ,51451 7,19`:1 8'1,:158 3,971 '1'17,3(13 Tc ial essals g 1EI5,07J g 48,Z 11:1 g 1148.E19z 9 -IEI,7CI6 9 7E E,8E E L IABIL 111169 AND F L ND BALANCHS Liat ilitiEs: Accc unts pal able g - g ,,708 1 700 1 -IEI,23'1 $ 19,E]59 Tolalliabiliiies 2,708 700 IEI,23.1 19,EI5EI Flunc LE lanCEIS: Assigned 1EI5,(173 45,707 1147,97,e 47,9 759,0,9 Tclalfunc LElanCEI 1EI5,(17J 45,707 547,97,e 47,9 759,3'19 1c1alliatililiesanc flunc talances gl 1EI5,(17J 1 48,Z1E1 gl 548,E19e 9 -,IEI,7CI6 $ 7EIE1,8EEl -208- CESCHUTES COUNTY, OREGON NONMAJOR CAPITAL RRCL, EC TSI FL NDS COMBINING SCHEDULE OF REVENUES, EXPE NDITURIll AND CHAll IN I FUNGI EAILANC ES FICIF THE PEAR ENDED JUI'IE 30, 2013 -209- Tota I Local Jami: on f orth (lour ly Nor majon Improvement Acquisition flhIens 9endaes Campus Chpilal C is 1111(t and Reniodel h ei 11 Clinic Building Impnoveniont Projects F undo RE% Bf L ES Local Investment eE rnin( s $ 812 $ $ 392 $ 2,717 :I 1,503 $ 5,4211 Interclove rnmental Mederal 40,aa0 - 40,00a Total revenues 812 40,392 2,717 1,503 45,4211 EXPUCIlLRE;I Capital ac tlail 9,640 94,689 25,015 78a,984 906,3211 Total expenditures 9,6,10 94,685 25,015 780,984 906,32,1 E)icess (deficieng1) of revenc es over expendihre3 (4,828) (54,193) (22,298) (779,481) (860,900) C111 ER FINAN(0 C SOL WWI (L SES) Transfers inilrorn attarfunds 100,aa0 190,000 250,000 Transfer out to other ilunds (540,939) - (540,939) total otter Ilr E n( in sources (uses) (540,939) 100,aa0 190,000 (290,939) Excess (deficia r (y) of revenue and olt er Iloanoing soc roes over (under) e;ilendihres and other flnan(ingcsas (4,878) (540,939) 45,7a7 (22,298) (619,481) (1,151,839) Fund talance Beginning of year 169,901 540,939 - 570,272 6129,956 1,911,068 Fund t E lance - End of year $ 169,073 $ - $ 49,707 $ 547,974 $ 475 $ 799,229 -209- DES C HUTES COUNTY, C F EG ON LCICAL IMPROUEME NT DISTRICT SCF EDULE CIH REVENUES, EXPENDITURES AND CHANGES II` RUND BALANCE - BUDGET AND ACTUAL BUDCIETARY BASIS RCIF THE YEAF EIs DED JUNE .ICI, 21C'13 REVENUES Local In%9St 1Elnt EIEnnirigs Iale I ne%aniues EXF E NDITURES Na'lerials anc services Cc p its I au I le Tats I Clpemalling aaniingenial 1 ala I exr enc itu nes EXaEISs Iceilicienay; at neveriues au an er p eridil u rEis CITHER M ANCINCI SOURCES MUSES) 1 ns nslleus ou 1 Nei ahs rage in func Helaniae Fu rid ba le nce - 9Eiginnind o1 yEis n Fu rid ba le nice - 9rid o1 y es n Originial Variancle with Bu dget Final Budged A CtL al Ririal Bu c get $I 'I,0(ICI 31 1,C100 $I 81121 $ ('188) 'I ,0(ICI 1,CI00 81121 (11881 15,500 1 E,9a0 E,E40 f ,8E a 1215,27121 '13,x,21712 '13,11,2710 1E0,87121 'I,11CI,8712 5,E40 '14,1,,,1110 1149,87121) 111z <,8712; 114,828; '14,1,Ge4 (210,aaCl) (2CI,000) - 20,0(ICI (11E9,812) 1I'16�,f712; 14,828) '1E,1,0z4 1E9,8121 '16�,f712 '109,901 219 $I - $ - $I 1EI5,a711 $ 16,1,(171�I 2'10. DBSC HUTES CC UNlYI, ORIBGC N ,AMISCIN ACQUISITION & REMODEL SCHEDULE OF REV BNUES, EXPBNDIIIURES AND Cl- A NGES IN FUND BALANCE - BUDGEII AND ACTUAL BLIDC ETA Rh BASIS FOR IIHa NEAR ENDRD JUNE 21C, 20'Ic1 -2'11- C I iginal Varianici a WIT Budgull F inial Bu dclal A(0L al Final Budged REVENL ES Laaal lmestn•IElni Elarrincls $ - - - Tonal KwUES - - - EXRHNDITURES Cap i'laI aul lay - - lollal e)perdi'lLrES - - E?aESSIdEliidEnay' afrEVEnUES CIV E II EIXr a nc Itl nE S - - - C I HER FIS ANCI� G SOU RCHS JUNES) TranSIEIISCILi (,-9(I,(ICIa) (,-9CI,CIO(I) (,-40,9.19) c,cl i 1\ ell ahanCIE1 in iurd talanaE (,-9(I,aCIa, (,-9CI,00(1) (,-40,9.19) c,cl9'I 9L nic balan Cie - BEginnin g Cif y0ar r eci,cicio 59 a,CIO(1 ,- 40,0.191 (4c,(18'11 9L nc balan Cie - Hr( Cli YE ar - 9 - $ - $ -2'11- DE'c9C HUTES C OL NTY, C REG On SISTERS HEALTH CLINIC SCF EDULE CIF REVENUES, BARENDITURES AP D CHANGES IN li D BALANCE - Bl DGIET ANC A CTL A L BUDGETARY BASIS HCIR THE YEAR ENDED JUNE 30, 2CH3 Original Variance witF Budget Finial Budget Aatuell Ririal Bucget REVENUES Local Ini%Uiime nt eanniirig.i Ince rdaVe nnme nial Fe c e ral IIa4 ie%enue,i EARENOITURIES Naleriala anc aerviaea Capliial ciullay 1dal explenciture a li a,i i1celicienay; afl rove nuea over exKlenc iluiea CIIIHER FIPANCINGI SOURCES RISES) Tu riS1e uS in Ne'l charige in funic k alanice Fund balance - E eginning o1I yean Furid bale nae - Brid o1I yean $I - $ 3(121 fICIO,OCICI 5(ICI,Clao 40,00(1 146(1,(1(10 fIC10,0C10 5(1(1,(100 40,3921 11459,6(18 84,7E 3 E14,7163 39,37"1 4fi,390 EI'l5,231 aIa,-e13a 95,3'121 45%,1215 E00,0C10 6(10,00 94,E 85 50f1,31a 1100,0(10 I1'I(ICI,CI00; (54,219"I) 4f1,11CM 100,0CIa 'ICICI,CI00 ICI0,00(1 - 4 5,101 4!1,110 $1 - 11 11 4 5,7101 $1 4fi,11C171 -212I- DESCHUTES CCUNlYI, OREGCN NCRTF COUNTY SERVICEIS BUILDING SCHEDULB OF REIVEINUES, EXPBND11UREE AND CFANGES IN FUND BALANCE -BUDGET AND ACTUAL BUDG ETA RSI BASIS RCIR 1 H \1 EAR ENDEID JUNE ICI, 201c1 REVE NI- ES Laaal lmesirrlenl earnings Toial nevenues E XPE NDITURE S Maleuials and seruiaes Caplilal aullay Total Oglenalirig aaritingeriay C i iginal 3,9'I(,(CO 3,9IC,a(IC Variariae wi9Y Budgel Flinal E uc gel Adlual Firial Budgeil $ 'I(I,(ICIO 1 10,C10(1 $1 2,117 91 (7,283) 'I(,(ICIO 10,CO( 2,l 17 17,283; 2910,4 87 296,487 2',1,( 19 2-/'1,47,-1 3,30(,(ICIO 3, 3Ca,C0( - 3,3(CI,CICO 3,99EI,,e87 ,I,996,487 25,019 3,571,472 3'13,9'13 313, 9'111 Z�7 nllI I Total e)pleiridillures 3,9'I(,(CO 3,9IC,a(IC 2',1,(119 3,8f14,98',1 E) cess (IC a fliaier aN) of re ve niu e s ovene)plerdi'lures 113,90(,(100; Q3,9CO3C(IC) 112'1,2981 3,877,7 C2 CTHER IIIINANCING SIC URCSS (USES1 Tranisflemsoui '10(1,(ICO 'ICC,CIO( - 11'1(C,CCO: Banc issuaniae 3,90(1,(ICO 3,EICa,C10( - (3,9((,(00) Nel cilher llinaricirig sat, noes 111. se s; 3,80(,(ICIO 3,EIC 0, CIO( - 113,6((,CIC(I; Nel ah anile in lu rid talar ae1 130(,(ICIO, Q3C 0,00) 1122,2981 27 7,7 C, -I Flunc Idalaniael - Beginning of Near 30(1,(IC0 3CC,a(IC 97(,172 27C,272 Runc Idalanael - Enc oflNear $ $ - $ 947,974 91 5,47,971 -FYI 3- DESC HUT ES C C UNTYI, C REG ON CAMPUSIMPRCVBMENT SCHEDULE CF F EV ENLIBS, BXPENDITUR BS AND CHANGES I F LIND BAILANC B - BUDGET AND ACTUAL. BUDGETARY BASIS RCIR THE YEAR Eh DED JUS E <ICI, 2013 -2'14- C rigiral Variancie with Budget Final Budget Actual Firal Bucget REVENUES Local Ineestmeni earnings ,,(ICIa 91 6,(10(1 gl 1,603 $ p,z971) 1a1al nmenues , ,OCIO 6,(10(1 1,E(I.1 1;1,z 9711 EXPENDITURES N a 1eriz is anc sen ices 29,1,,111 8z 6,(10(1 x'16,488 '12,1,6 12 CEpiialoulla} 16(1,0(1(1 11(1,(10(1 E4,490 4,,,9(14 TalE1 X42,211 9,6,(10(1 1F10,S8� '174,01E Clpemaiinc aoniincenq .I'12,7821 - - - Taial expencitcnEis 165,0(ICI 9, 6,(10(1 1i:10,S8� '174,01E Exoess Icelicienuy; of rMeriles avEm opendiiures (160,0(ICIl il95C1,C10(1; 1119,481; 170,1 1S C 1 HER FIN A � CINC SOURCES Ql SES) AKpraprietion transfer - 20(1,(100 - (200,(1(ICIl Twisiei in - - 160,00(1 '150,(1(10 Tck I oihEir tinanainc sauraes Muses; - 20(1,(100 '160,00(1 (50,(1(10) I\eiahErigEiinfunic talamae 1160,0(10) i1715ci,C10(i: 1(25,481; '120,51, Fu nd bE lenge - Beginning ui yen 160,0(10 15(1,(10(1 ( 2S,S5( (120,0 6j FL nc bE la nae - End of yeE n gl - $ $I 47, $ 414 -2'14- FIDUCIARY FUN DSI STATEMBNT CF CIHANGBSI IN ASSETS AND LJIABILJITIBS - AGBNCY FINDS this page inleintionally left blank. DESC HUI ES C C UNTYI, ORIEGC N FIDUCIARY FUNDS STATEM ENT OF C HANCIES Il` ASSETS AND L IABILITIES - ACIENC Y RUQ OS •. 11E TAIL AC TIV ITY RC R THE YEP R ENDE D JL NE ICI, 20'1 <1 Liz bililliEls Amunis payablEl Balanc a 91 8,3CIE,MJ gl 1,E149,7(I71 Ba k r ce DUET i0 olhElll EInllitlEIS July '1, 21C1121 Ac c illionE Deduc Naris L ria 30, 21013 Amounts Held for OtI Euls 1,'120,f13'1 211,244,83' 211,147,816 '1,2'11, 149 Asse9s 1Cl, CH1,11E2 4113,931 248,7 4 '10,21El, 149 Cash, cash E quip a ler is a nc im ec tmE1r ts, 1'1,'143,1135 g 28(I,'125,691I 219,04 6,2E 71 9 '12,ml,C16E Et rrlarkEi; plus accnuEld ir1'IEME18i 1CI,EI8',EC13 g138(1,1C14,603 X1219,1816,589 9 1'1,8(121,EI,17 AclaclurIs11eceKablE1 2511,932 21'I,C19EI 99,E 18 ZJCI,.149 1'1,'143,1139 8 28(1,129,6911 1219,246,2E1 '12,ml,96E Liz bililliEls Amunis payablEl gl '1'1,042 91 8,3CIE,MJ gl 1,E149,7(I71 91 5118,2E8 DUET i0 olhElll EInllitlEIS ClavEulnmEIRIal 1,'120,f13'1 211,244,83' 211,147,816 '1,2'11, 149 C1hEn1S 1Cl, CH1,11E2 4113,931 248,7 4 '10,21El, 149 1'1,'143,1135 g 28(I,'125,691I 219,04 6,2E 71 9 '12,ml,C16E 2'11- This page intentionally left blank. CCM BINIINIG RRC PRIETA RYI FUNDS Tf is page intenitionally left blank DESCHUTES COUNTY, C REG ON SUB -RUNGS CR "IOLIC WASTE E NTERPRI%c E CC MBIN IN C1 % C HEC LIIL E CF NET POSITION JUNE "KI, 2ICI'13 ASSOTS Current a: sets: Cash and cash equi\ialents Investments, plus aeon ed InterW Account: recehiable Dr a from other fun ilk Total current a: s ets Nonot went assets: Cap ital as sets: Capital a: sets not L Bing danraoiated: Land Clonslruction it n ra C re s s Capital assets net of accurnr lated depreciation: Land irnnrovement: Br ildir gs an d improver er t: EC C ipment N et icles Intangible: Total capital asp ets Deferred financing costs Total non a C rre n t ass0 Total a s set: I IAIBILITIE: Current liabilities: Aocounts nayai le Interest Oa)lable Current No rlion of no ri aurrent liabilities Total current liabilities Noncr went liabilities: Co n He n sated leave Net CIPEB obligation Be r ds and nates pa�lai le (net of unamortiza (I Ora rniums and disaounts) F lacrued closure I pa . tcla sure Less current parlion of nonaC rrant list ilities Total r oncurrent liabilitie s Total Iia bilitie s NET POSITICIN Net investment in eanital asset: Unre: tr'cted Total net po: itior Solid H as e Solid V%asie Landfill Landfill Clapial Opeiia ion: Cllos uro I7o:lclo: we Projects Solid H asle Equipmenl Reserve Tota I $ 1,213,167 $ 799,79,1 $ 438,732 $ 586,658 y 128,153 3,a 86,504 211,428 139,697 76,632 88,496 22,383 :88,636 396,552 - - - 39f,552 3,865,405 7,86.',405 1,821,147 4,804,896 515,364 ' 95,154 190,536 1,387,097 1,791,352 1,191,352 887,860 887,860 '13,-, 49,444 13,-, 119,444 8,964,094 8,964,894 7,794,036 7,794,036 63,536 83,536 92,755 97,755 31,403,077 71, ,4(1 3,077 453,721 4! 3,721 7, , 8 96,798 7, ,3S6,798 79,677,945 4,804,896 515,364 '95,154 190,536 39,,4:,895 200,161 10,365 - 68,442 313,968 3:,640 - - 33,640 U9,832 11119,322 912,633 10,365 6 3,442 111,440 15:,349 - - 193,349 373,662 373,662 '11,9(17,950 1'1,: a-, '950 14(1,926 4,794,53'1915,364 - - 11,(196,821 (6, 9,832) - (619,332) 'II,a46,055 4,794,531 915,364 27,399,950 11,9 59,688 4,804,896 515,364 68,442 23,348,390 '1!,895,127 - - 15,69!,177 (4,116,870) :76,712 190,536 (3,499,622) $ 11,, 18,257 $ $ ! 76,712 y 190,536 12,39! ,! 65 -331- DBSC HUTES C0LNTY, CREG ON SUB -FUNDIS OF FAIR 8 EXPO CENTER ENTERRRISE COMBINING SC HEDLILE OF NET RCISITION JLNE:C, 2(1c Annual Fal ri&Ex pa Fain & E xpo Countj Clenilen Clenilen Fain Reserve ASEIETS Cunnent assets: Cash and cast equivalents Investments, plus acanued interest Aaaounts receivable faxes neaehiable FnepaW expenses Total aunnent assets IN oncurrent ass ets: Capital a ssets: Capital assets not being depreciated: Land Capital assets net olaaaumulated depreciation: Land improvements E uilding and imps a vemen is Equir ment and vehicles Notal capita I assets Other - dellerned financing aosts Total a s s ets LIABILITIE S Curient liabilities: Accounts payable U nearned revenues Into rest r ayable Cui rent n or ion o'1 na ncurnent fiat ilitie s Total aunrent liabilities I\ oncui rent liabilities Compensated leave Net OF E0 a bligation Bonds and notes payable (net a unamod ized premiums and discounts) Less current por ion o1 noncurnent liabilities Total n oncurren t Iia bilities Nota I liat ilitie s El POSITION Net invw stment in capital assets Restricts d lon det t service Uniestricted Notal net pa s ition $ 45,918 $ 63,998 $ 432,18EI 7,952 11,108 75,487 8,929 - - '146,952 Faingriounds G.O. Bonds lollal $ 379,384 $ 820,986 48,801 '143,348 - 8,929 '111,971 '1'11,97'1 '146,952 '132,685 - '132,685 5,114,995 50,035 5,765,030 15,786,102 106,698 15,892,800 58,989 154,0'1, 1-12,603 21,692,371 310,741 - 22,003,'1'18 -19,072 - 304,729 323,801 21,773,942 221,258 818,420 744,985 23,957,805 33,709 E1,773 - - 40,482 54,89EI 213,729 - 268,625 -11,940 - 18,146 30,086 1'10,454 23,384 2,271,000 2,405,738 2.10,999 243,78EI 2,290,146 2,744,931 '131,948 23,384 - '155,232 '154,125 - - '154,'125 1'.190,188 9,940,999 11,'131) 87 (1.10,454) (23,3 84) (2,2721,000) (2,405,738) 1,365,907 7,968,999 9,034,90EI 1,576,906 243,78EI - 9,959,145 11,719,831 210,502,083 310,741 (9,940,999) 10,811,831 - - 726,439 726,439 (305,447) (22,528) 507,673 - 119,698 $ 20,196,936 $ (22,528) $ 8'18,420 $ (9,2'14,!160) $ 11,717,968 -22�I• DESCHUTES COUNTY, OREGON SLIB-FUNDS OR SCILID WASTE ENTHRPRISE COMBINING SC HEDUL E OF REVENUES, EXPENSES, AND C HANGES IN NET ROSITICIN RCIR THE YaAR ENDED JUNE 30, 2013 CIPORATIN Cl F E� EN L E SI Clharg a s lon services IN iscellaneous Notal operating wi( nr es (IPE RATIN Cl E) PON SEEI Pensonnal N a tenials and serviaas I a ndldl closuaeJpostclosune cane aasts I7epreaiation Notal ope eating a)ip a v e Clpenating income (loss) N ONOPEF AIMING IiOV ON L BS (OXPEN SIE SI) Clnant In�ifi! trnant eannings Bond issuance cost! Intenest expense In tnallund tram flan oll assets Clain (lal;) on equipment dispo! ition Notal nonoperE ting nevenues (expenses) Inca n e (Io! : ) before trap! fleas CITH E R FINCINCIIN G SOL R CES (tl SES) Tnansler! in Tnansler! aut Equity Ira n! ff n Total other finanaingSOL rae; (u! a! CII a ri g e in ri et position Notal neti: osition •• I a inning Notal net position - ending •.223- :lolid Waste Stolid Waste Slolic Vlaste Landllill Landfill Clar Hal Oquipment Operallons Cllosure Post-Cllosure Piojecis Reserves Total $ 6,663,883 $ $ $ - y $ 6,663,883 48,C C, 81,484 129,486 6, 711, 8 8 ; 81,484 6,793,369 1,740,8 `.I7 - 1,740,957 2,810,384 195,987 3,006,37E 557,E a 1 - 557,501 2,384,673 2,384,678 7,493,,11:: 195,987 - 5 7,689, 51 i (781,937) (195,987) 81,484 (5) (896,14,1) 1,91a - - - 1,684 7,4,1il 26,251 2,49il 5,267 7:1 42,194 (24,977) - - - (24,973) (408,3311) (408, 534) 1,659,98a (1,659,580) - 483 483 1,235,61Q 26,251 2,41il (1,954,313) 731 (389,150) 454,093 (169,736) 2,48'1 (1,572,829) 733 (1,285,29,1) - 630,000 - 630,Oaa (906,372) - (906,273) (167,342) 169,736 (2,49,1) - (1,073,91,I) 169,736 (2,49,1) 630,000 - (276,273) (618,491) (942,829) 723 (1,561,967) 12,337,718 1,469,541 149 ,1 13 13,957,073 $ 11,71E,397 $ $ $ 526,712 9 1,1 a,,1 36 $ 12,395,5C3 •.223- DESCHUTES COUNTY, OREGON SUE!—FUNDS CH FAIIR & EIXPC CENTER EINTER PRIE E CCMBININGI SCF EDULE CF REVENUES, EXF ENSEIS, AIND CHANGES IN NET POSITION KRTHE YEAR Ef DED JUNE <C1, 21013 —22,e — Fain 81 Bxpo Faingnar nds Fain & Expa Annual Canter CLO. Bands CIen4Em Claunlly Fain Resene DeHI flervice 1allal CIFIBRA111ING REb BNU 09 Clhanges floe services $ 767,,153 $ 993,655 $ - $ 1,7E •1,108 N isaellaneor s lotalopenatin( neve nues 767,,153 993,655 - 1,76.1,108 CIRBRAIiIING E) REN £IBS Fersonnel 836,29 •119,939 - 956,268 Naterials and services 580,96 727,,111 1,307,807 C epneaiatia n 749,769 - 749,M_ lotalopenatinc expenses 2,166,494 847,50 - 3,01,84,1 Operating income (loss) (1,399,041) •146,305 (1,252,736) IS Oh ORERAITIN G RM EN L OS (BXRBNS09) Chants 48,'1'10 48,110 F ra per )I taxes - 2,41-1,152 2,417,152 Investment ea rinings 49 148 2,754 9,056 5,207 Bond Issuanae costs (1,953) - - (10'1,576) (102,829) In tera s t expense (51,226) - - (224,365) (275,591) 1 otal nonoperating nevenues (expenses), net (52,430) 48,458 2,754 2,09,267 2,092,049 Income (loss) bebne transllers (1,,151,47 1) •194,763 2,754 2,09,267 839,313 Tiansilei s Inte -fund: 1 nansfers in 428,544 5,000 - 4� 3,544 Inti a-llund: 1 ransfe is in 295,000 295,000 1 ransfeis out - (245,000) (50,000) (295,000) N et ti a nsile s 723,544 (240,000) (50,000) 433,541 Clhange in net position (727,927) (45,937) (41,246) 2,09,267 1,272,857 Total net pas itis n - t eginning 20,924,563 22,709 865,666 (11,307,827) 10,505,111 TotaInetposition- anding $ 20,196,636 $ (22,528) $ 818,420 $ (9,21,1,560) $ '1.1,777,968 —22,e — DESCHUTES CCIUNTY, ORIEGCIN SUB-RUNDSI OF SICILID WASTE ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 3CI, 2013 Salic Waste landfill Clpe rations Clot tire aAISH FLOWS FRCIN OPERAIIINGIACINITIES (278,272) 630,000 Rece ipts front custom a rs $ 6,79 E ,( 9 ( (I Pal Im ants to a m p lo, la a s (1,611,419 ) 3,480 Pa) Imantstos(tppliers (2,8,19,279) (189,622) Nat aash prw Ided (used) I )l operatinc aclhAles 2,301,: 92 (189,622) aAISH FLOW S FRCIN NCINCIAPITAIL FINAINCIINGI ACII N ITIES 121,674 61,048 C rants 17,8:: 571,1: 8 In terfu nd loE ri rag aymenis 418,1E 9 146,446 Interfund cast transfers in/out (908,272) 17,8:18 Net aash pro�iided b)l noncapital llnancing E ativities (90,1,192) 146,446 CAISH FLOWS FRCIN CAPITAL AIND REILAII EIC 377,684 1,083,801 FINAINCINGI MCI IV 11 IES 3,05,1,108 Balances - end of yet r Aagluisition and aonstruction of capital assets (7,1,286) $ 438,732 Sale of capital assets 482 $ 3,086,: ail Prinaipal paid on aapitE I debt (528,877) Interest paid on capital dal t (429 ,a: 4) Nat aash 11 ro�iided (used) I )l cE 11ital and related fin( naing aalivities (1,020,915) CAISH FLOWS FRCIN INVESTINCI AICITIVITIES Solid Wasle Lan( fill Capital Post-Clos ure Projects Solid Waste Ec uipmr ni Reservt Total $ $ 81,48,1 $ $ 6,877,9]4 (1,611,,119 ) (1) (3,02!,9(8) 81,48,1 (1) 2,200,249 1,88( 1,I8"I'la _ 630,000 (278,272) 630,000 (128,148) (1,593,328) (1,667,( 111) ,182 (5211,(77) (420,0 : 4 ) (1,593,328) (2,61: ,84: Sale Ili urahase)ofinvestrnents 69,11(( 115,572 57,804 296,153 16,8E1 516,814 Interest 3,480 6,102 3,244 8,518 9,18 27,:22 Net aash 11ro� Ided (used) t y invasting E alivities 68,880 121,674 61,048 304,70.1 17,8:: 571,1: 8 Net increase (clecrease) in cast and casl ac uivala nts 418,1E 9 82,498 61,048 (577,113) 17,8:18 32„ 98 Balances - beginning cfyeEr 7611,0112 717,296 377,684 1,083,801 110,:29 3,05,1,108 Balances - end of yet r $ 1,21: ,1117 (I 799,794 $ 438,732 $ 506,658 $ 128,19: $ 3,086,: ail Recon a ilia tion of a p erating income (los s) to net as s h FI ra uided (usa d) by op e n ting activities: Operating inaa me (lost) $ (781,(;7) (199,987) $ A Idjustmen is to recon a to a p e r ting in a ome (loss) to net cast gra vided (used) by a p a ra ting activities: Dapreaiatian expense 2,38,1,11 111a - CI E rtg a in assets E nd lit t ilities Re ceiva t les, net 8,1,2 (9 - Alccountsandoilarpayables 617,14a 10,365 Net cE s provided (used) b)I operating E alivities $ 2,30,1,: 92 ('189,622) $ $ 81,48,1 $ (1) $ (896,1,19) 2, 38, 1,1178 8,1,201 - 627,: 11 $ 81,484 $ (1) $ 2,200,:1,19 NOP CAISH INV IISTIN G MTN ITIES: CI anga in fairvalua of invactments $ (fl 84) $ (531) 9 (284) $ (608) $ (8:) $ (2,170) -2I2H - DE SC HUTE S COUNTY, OREGON SUB -F UNDIS OF F.4 IR & E XRO CENIIER E WER RR ISE CCIMBINING SCHEDULE OF CASH FLOWS FOR -1HE YEAF ENDED JUME 30, 2-10-1 '3 CIAI:IF FLOVIS FROM OPSRAIIING ACITI%111109 Rees in t; from ct ; tomers Pa)lmanls to fninla)lea: Pa)lmEnts to; unnlie i; Net cash provided (t ; ed) by operating activities CIAISF FL -W9 FROM NCIN CIAIPIIAL FUN AINCIIN G ACITIN ITIBS Property taxes Grant: .h k It nds transller: in (at t) Interft nd transllers in , (a ut) Net cash provided by noncapital financing activities (IAVIF FLOV19 FROM CAIPIIIAL AN D Rol AITBD FINANOINC AICIIIVIIII09 Aagi isition and construction of capital assets ;la le aIcanitaIa:sets Proceeds tlrom refk ndin g da bt Ba nd is auanae costs Prinaipal paid on capital debt Interest paid an aanital debt Net cash provided (used) b)I aanital and related financing activities CAISF FLOVI S FROM INV ESTIN C ACITIN ITIBE ;la Is (purchase) of investment: Inte ie s t Net cash provided (u; e (1) by imw ting aativities Net increase (da a ra w a) in = I a nd cash equivalents Balanw -beginning ofyfar Bz Ir nags - end oil year Reconciliation oI operating inaonia (loss) to net a piaNiided (used) by operating aativities: Opeiating income (las:) Alji stniants to reconcile anenating income (loss) to net cash prmiidad (used) by operating a ativities: Dep isaiation expense (2hange in assets and liabilities F eceivables , net P ie na id expen: es Accounts and other na)Isble: Net cash provided (used) bbl anarating activities NONCIASH INVEMINGAICIIIVIIIlE9: (2hange in lair value a investments Fairgrounds Fair 81 Bxpo Annual Fair 81 Bxpo C .CI. Bonds Qentei Qouniy0aIr ClenlerReserve Debi flan ice lolal $ 809,480 $ 1,007,808 $ $ 1,813,288 (821,.91) (123,102) (84,1,393) (IV,510) (725,466) (1,301,975) (112,321) 159,240 (,133,080) - 2,463,777 2,1163,777 - 48,110 - 18,110 211,000 (245,000) (10,000) 428,544 5,000 133,544 722,9,14 (191,890) (10,000) 2,463,771 2,9,15,431 (1,000) - - - (9,000) 10,107, 4 41 10,107, 999 (75,284) (75,284) (6:,030) (12,055,000) (1:,117,030) (52,087) (428,898) (480,983) (123,117) (2,451,181) (2,974,298) 2,939 16,898 89,907 33,402 124,146 106 547 2,629 2,497 6,779 11,045 17,445 72,536 35,811 130,925 1"151 (15,204) 2 3,536 48,48 9 68,978 22,367 78,802 1108,650 230,889 751,708 : 49,518 $ 63,598 401,186 $ 279,3811 $ 820,686 : (1,298,041) $ 146,305 - $ $ (1,252,736) 7118 , 769 749,769 38,998 22 37,020 - (1,002) (1,002) 19,953 13,916 33,869 (94:,321) $ 159,240 $ $ $ (433,080) (27) $ �I�IEI- (52) (296) $ (177) $ (552) D ES C HUTES C OUNTY ORE GON SOLID WASTH ORERATICINS (sut-ft nd cii Solid Wzste EnlEirprise; SCHODULE OF REV HNUES, EXPENSES, AND CFANGBS IN NET POSITION FOR -fHE YEAR EI` DED JUS E c1Cl, M13 OP9RAITIN G RE VEN l BS Charges fon services Miscellaneous Notal operating revenues OP9RAiTING E)PON SES Pensa nnel Materials and services Landfill closura)postclosune cane costs Den neciation Can ital outlay Debt service Contingency Notal openating expenses Operating income (lass) NONOPOSMIN G RBVBN L 83 (9) PEN 38S) Donations Investment earnings gond is s uance cc s is Intenes t expens e Sub -fund trans fan of capital assets Gain (loss) on equipment dispos itia n Notal nonapenating revenues (expenses), net Inca me (loss) balwe tranflers OTH OR Fit AIN CING SOURCISS (L SES) Tnansfens (out) Sub -fund equity trans ler -notal othen financing sounces (uses) Clt ange in net n osition Total net position - baginnin9l Total net position - ending -227•. Alclual Final Vaniance Budgeted wish Final Eudgel GAAF Almiounts Eudgel Basis AldjuslmianIs GAAF Basis 9 6,584,80'1 159,082 6,663,88 3 $ $ 6,663,883 45,000 3,002 48,082 48,002 6,549,801 162,084 6,7.11,885 6,711,885 1,733,321 81,902 1,65'1,4'19 89,538 1,740,957 2,989,318 180,976 2,808,337 2,049 2,810,886 - - 1157,50'1 1157„101 - - - 2,384,678 2,384,678 83,000 6,66;1 76,35 (76,35) 946,713 2 946,71.1 (946,7.1'1) 599,195 599,19;1 - 6,3E1.1,542 868,740 5,482,882 2,010,720 7,493,522 198,259 1,030,824 1,229,083 (2,Q -10,720) (781,637) - 1,680 1,680 - 1,680 7,508 (46) 7,414 7,454 - - (24,972) (24,972) (408„134) (408,534) - - 1,659„180 1,659,580 - 482 482482 7,500 2,118 9,616 1,226,874 1,235,690 285,759 1,032,948 238,699 (784,646) 454,053 (986,27:) (906,272) (906,272) - (-67,242) ('167,242) (906,27:) - (906,272) (-67,242) (1,073,514) (700,510 1,03: ,940 332,427 (951,888) (619,461) 780,513 1,945,481 2,645,994 9,691,724 12,337,718 y 2,978,421 2,978,4: •1 $ 8,739,836 $ 11,718,257 -227•. DESC WrES COUNTY, ORIEGC N LAN DRILL C L C SURS ( sub -fu r d al Solid "aste SrilAurpiN e ) SCHEDULE C R REVENUES, SXPSNSES, AND CHANCES IN NST RCS11 ION FORTH E YEAR aNDED JUNE 30, -ICI1"I -038- Actual Final Budgeted Variance with Budget GAAR Amounl, Final Qudgell Basis Adjustmenlls GAAR ORB F ATIN CI BXPBN S9 S Mateiiials and serviaes $ 176,000 $ 93,554 $ 82,440 y y 82,4416 Capital outlay 400,000 286,459 113,541 1 ,13,54 1 Contingenay 340,158 340,'158 - 11otal operating expense; 916,158 720,•171 195,987 '195,987 Operating inaome (lo:: ) (916,158) (720,'171) (195,981) ('195,987) NONORBF Al IN a F BVBN U EIS (9Y RON 96S) Investment eannings 5,000 (373) 4,627 21,624 26,251 Total nonopenating nevenue; (expenses), net 5,000 (373) 4,6211 2.1,624 26,251 Ina ame(lo::)betlonetnan,fleas (91'1,158) 719,798 (191,360) 91,624 (169,736) Sub -fund equity tnanslen 169,736 169,736 CII ange in net position (911,158) 719,798 (19-1,360) 19.1,360 - total ne t position - beginning 911,158 3,9211,502 4,838,660 (4,838,600) total net position - ending $ - $ dl,64 1,300 $ 4,647,300 y (4,6dl7,300) y -038- CIESCF UTE S CC UNTY, OR EGC N LANDRILL POSI C L C IS URE I sub -fu rlc of .lolid Waster Eril1anKplise SCHEDULE CIR REVENUES, 8XIDENSES, AND CHANGES IN NEIT ROSITION FOR THE'9EPR ENDED JUNE 30, 301: DESCHUMS CCUNTYI, OREGON SCILIU WASTH CAPITAL PRCEC TS 11 SIL t ..fund of Scllic Wasllle Enterprise) SCF EDUL E CIF REVENUES, EXRENSES, AND CHANCES IN NET ROSITICIN RCIR 1 HE IIEPR ENDED JUNE 1IQ, 201"1 CIRERATING RE%ENUES Iv i; aellaneow CIRER;MNG DRENSES N aterial; and : ervices C apital outli y C on tingen cy Natal opeoatingl expen: es Operating income (loss) N0NCIRE RATIN CI REVENUES (EXRENEIES) Investment earning; l a tal nonoperating revenues (e) pense: ), net Income (loss) bellore tr nsller: Titan: tiers in Sub -Rind tran3tier a capital E ssets C hange in net position Total net pa; ition • I eginning Total net position -ending ,actual Final Budgeted Variance w ith GA; R Finaunts Final Eudgell Budged Easis 4djustmenils CIAAR Basis $ - $ 81,484 $ 8'1,484 $ - $ 81,484 90,624 (1,619 F 4,004 (84,004) $ 1,600,004 24,424 1,575,576 (1,1.75,576) 223,839 22,839 '1,914,46 254,882 '1,659,580 (1,659,5F 0) ('1,9114,460 33(1,366 (1,578,096) (1,659,580) 81,484 5,000 267 5,267 5,267 5,000 267 5,267 5,267 (1,M 463) 33(1,633 (1,572,829) (1,659,580) 86,751 630,000 - 630,000 630,000 - -• (1,659,5F 0) (1,659,580) ('1,27q,463) 336,633 (91 2,820 (942,829) 1,27E ,463 190,078 1,469,541 1,469,541 $ - $ 52(1,71'1 9 526,711, $ $ 526,712 C ESCHUTES CC UNTY, OREGON SC LID V%AISTE EQL IPMENT RESERVE Q sub -IL rid cif Solid Wasile Erillaliprisel SCHEDULE OF REVENUES, E)4PBNSES, AND CHANGES IN NET PC SITIC N FOR -I HE YEAR E N CIED JUNE 30, 2013 Alalual Final Eucgleled Variance with Budget GAAR Arniounis Final Bud clet E asis Ac jusilmients GAAIR Basis URBRAI IN G EXRBN SIBS Mateiiial; and sEiruicEis $ 5 $ $ EI $ $ 5 Capital outlay 100 '100 - Total opeiiating expenses 105 100 `.I 5 Operating income (loss) (105) ('100) (EI) (5) N ONORBRATING REIVBI\ l 981 (EXRBN SIBS) InVe: tment earnings 2,000 (1,272) 728 72E Change in net position 1,895 ('1,'172) 72:1 723 Total net positior beginning 10'1,22c1 48,3E4 149,818 149,8'13 Total net positior ending $ 103,<12 $ 47,21, $ 150,936 SI - $ 19(1,9%IEI DESCHU'IIES CC UNTYI, C REC ON RAI F; & EXPCI CENTER (sub -11t, r1c of Flair & Expo Enterprise; SCHEDULE CIF REVENUES, E X RENSES AND CHANCE SI IN NEI POSITION RCIR THE YEAR Ef DED JUf E ":ICI, 21013 -23,'1- Acilual Final Vaniana e Budgeted with Final Budget GAAP Arriounis 9udge1 Basis Adjusilmenis CAAP Basis ORERATING RE � ENL E S Changes tlor sermices $ 1,0'12,8'19 $ (253,382) $ 759,457 $ 7,996 $ 767,453 -notal openating nevenues 1,012,8'19 (253,362) 759,457 7,996 767,453 ORERATING E ) RE N SEI Personnel 831,882 '10,591 821,291 1:1,038 836,329 tv ateriak and seruices 8'1 1,223 30,827 580,396 - 580,396 Cenneciation - - - 749,769 749,769 Can ital outlay '14,2;19 5,2;19 9,000 19,000) Cet t seniiae 1'14,119 2 '114,1 17 ( 114, 117) Contingenq 32,0'12 32,0'12 - - - -notal operating expense; 1,803,495 78,691 1,524,804 641,690 2,166,494 Operating inaame (floss) (;190,676) ('174,671) (765,47) (633,694) (1,399,041) NONORE RATIN G RE VEIN L ES (EXRENSE S] In vestmenteanning; 1,:100 (1,4511 49 49 Bond i:: uance costs - - ('1,253) ('1,253) Intene;texpen;e (51,226) (51,226) Notal nonoperating revenues (e; pense; ), ne t 1,500 (1,451) 49 (52,479) (52,430) Income (loss) beilore tnansllen; (589,'176) ('176,122) (765,298) (1686, 173) (1,45'1,471) C17HE R FINAN CIIN G SOL RCE S (L SES) 11nan! tens in 542,803 '180,741 723,544 723,544 1lotal oth( n finan cing sounces and use! 1142,803 '180,741 723,544 723,544 Clhang( in net position (46,373) 4,619 (141,754) (686,173) (727,927) -total net po; ition • t eginningl 46,373 ('I 1,305] 35,068 20,889,495 20,924,563 -total n et po; ition - ending $ - $ (6,686) $ (6,686) $ 20,203,322 $ 20, 196,636 -23,'1- C ESCHUTES COUNTY, OREGC N ANNUAL COUNTY FA IR (EIL b-1 u r c of Fair 81 Er K1a Er Ianprise; SCHEDULE OF F EV ENUE S, EXPE NSES A ND CIHA NG ES IN NET POSITION FOR THE YaAR EINDED A NE 30, 1013 -a33- Actual Final aniance Budgeted willt Final GAAP Arniounils Budget Eudget Basis Adjustmienlls GAAF Basis OPERATING REVENLES Changes fon services $ '1,046,863 $ (38,555) $ '1,008,308 9 ('14,653) $ 993,6' 5 Notal openating nevem es '1,046,863 (38,555) 1,008,308 ('14,653) 993,6' 5 OP ERATi� Cl ErPE NSE; Pensannel •123,947 845 123,102 (3,163) 1119,939 Materials and services 735,029 8,1136 726,293 '1,118 7, 7,4'1'1 Contingenay 5,744 5,1144 -nota l operating a xpenses 864,720 15,, 25 849,395 (2,04,) 8117,3, 0 Operating inaame (loss) •182,143 (23,230) 158,913 ('12,608) '146,305 NONOPERAIINCI REVENLEE (E) PENEES; Grants 45,000 3,'110 48,110 48,1'10 Investment eannings 400 (52) 348 348 Notal nonaperating revenues (expenses), net 45,400 3,058 48,458 48,458 Inaome (loss) bE lore tnanslers 227,543 (20,172) 2011,371 ('12,6( 8) 194,763 Tnansflens in 5,000 - 5,00( 5,000 Tnansflens of t (264,259) 19,259 (245,000 (245,000) Clhange in net position (31,716) (9'13) (3, ,629) (12,608) (45,237) Total net position •• beginning- 31,716 68,846 100,562 (17,8, 3) 22,709 Total net pos ition •• ending $ $ 67,933 $ 611,93-, (9 0,461) $ (, 2,5, 8) -a33- DESCHL TE S CC UNTYI, OREGON FIA IR 8 EXPCI C EN1 ER RESERV E (E t. b-lu ric of Ra it & E xKlo Enillai Klrise; SCHEDUILE CIF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FCR 1 HE NEAR ENDED JUNE clCI, 201"1 -2":Iz .. Actual Final Budgeted Variance with GAAF Amoun Is Final E udge9 E udc ell E asis Adjustma Ws GAAF E a sis 4FEWTINIGE FED81E.1 Capital outla)l $ 175,000 $ 17,11,000 $ $ Notal openating expense s 175,000 1711,000 Openating income (loss) (179,000) 175,000 - NONOFE RAW G REINED 1. ES (EXF EMSE S) Investment eannings 3,000 (246) 2,751 2,754 Notal non( perating nevem es (Expenses), net 3,000 (246) 2,751 2,754 Income (loss) t ellore tuanslers (172,000) 174,754 2,794 2,1154 Tnar stens in 100,000 (100,000) - - Tnar s leas a ut (50,000) (50,(00) (50,0 00) Change in na t position (127 ,000) 114,75, (47,246) - (47,7 46) Nota I net p( sition •• t eginnir g 650,082 (95,167) 5,114,970 7'10, 146 865,066 Tota Inet ii(3itian-ending $ 528,082 $ (20,408) 507,614 $ 7'10,746 $ 8'18,420 -2":Iz .. D E S C HUT ES COUNTY, OREGON FAIRC RC UNCS CE BT SERVICE FUND 11sul r1c of F stir & Expo Enterl EI) SCHEICULS OFF EVE NUES, E)4PENSES, ANC CHANGES IN NEI PCSITION FOR TI- E YEAR ENDED JUN9 3(, 3C'l3 Ac I ual Final Budgeted \a Hance will GAAP Arrounis Final Budget Budget Basis Adjus'lmenis CIAIAR Basis ORE RAI IN G F EVE N U ES F nopedy taxes $ 2,387,663 $ 7'1,2: 3 $ 2,1 58,886 $ (41,734) $ 2,417,•159 Total apeiiating iievenues 2,87,663 71,223 2,458,886 (41,734) 2,417,159 OF ERAI INCI EXF EN'SE8 Debt , E rvice 2,938,863 (85,688) 2,493,175 (2,45 ,•175) - Total apeiiating win nses 2,938,863 (85,688) 2,453,175 (2,453,•175) •• On enating income (los;) (151,200) '156,91H 5,711 2,411,441 2,417,15, N ON OF E RAl IN G REVE N UES (E PE N 8E,1) InvestmenIeainings 1,200 856 2,056 - 2,056 Rond issuance costs (77,:79) 1,995 (75,284) (26,292) (10'1,576) Intenest e) pense (221 ,369) (294,365) Notal nonopE hating neuenue; (expenses), net (76,079) 2,851 (73,228) (250,657) (323,885) Ol F E R I IN AINCING SOU RCIE S (LSE EI) Railundin91 bonds Issued 10,107, 99 - 10,•107,999 ('10,107,990 Fa)rnentto nefunded bonds escrow agent (10,030,720) (10,030,720) '10,030,720 Change in net position (150,000) '159,762 9,762 2,083,509 2,0� 3,267 total net position - be91inning 250,000 84,137 334,137 ('1.1,64'1,960 ('11,307,827) -Iota[ net position - ending $ 100,000 $ 243,899 $ 343,899 $ (9,558,459) $ (9,2'14,560) CESCHurES COUNTY, OREGCN RV PAF K SC HEDULE OF F EVENUE S, EXPENSES A ND CHA NGES IN NET POSITICIN ROR THE '9EIIAR E I\ DED A NE 30, 2(11"1 -23EI- Actual Final aniance Eudgeled wiilh Final Eudgel CIAAIP Arm ounils Budget Basis Adjustrrenlls GAAIP Basis OPE RAW GREVENlES Changes foi serviaes $ '61,069 $ 4,027 $ 165,098 $ $ 165,096 -notal operating nevem es '161,069 4,027 185,096 '165,896 CIPERAITING El ) PA N SE.I N ateriai: and services 11f ,625 7,872 111,753 'I'1 1, I53 Depreciation - - - 129,11' 129,121 Det t service 243,444 243,444 (243,444) - Contingenq - - - - 1latal operating expenses 363,069 7,872 355,197 ('114,313) 240,874 Openating income (loss) (202,000) 1'1,899 (190,10'1) 1'14,313 (75, 178) N ON OPEIRATIN Cl RE VE N l- BS (E)I PBNEIE S) Investment earnings '161 161 - '161 Eond issuanae costs - - (3,177) (3,'177) Inteiestexpense - - (95,094) (95,894) 1latal nonopeiating revenues (expenses), net 161 16,1 (98,27'1) (98,1'10) Income (loss; t elo ie transle n (202,000) 11,060 (189,940) '16,092 (173,888 Appnopniation trans er 21,000 (22,000) - -lranslens in 180,000 180,080 - '180,000 C ha nge in net n osition - (9,940) (9,940) '16,052 6,112 -total net pa; itian - t eginning 27,868 17,868 8'18,659 646,527 1lotal net position ending $ $ 17,928 $ '17,918 $ 634,J11 1 $ 652,639 -23EI- phis page inlleintionally left blank. DESCHUTES CCIUNTY, OREGON INTERNAL SERVICE FUNDS CCIVISININGI STATEMENTS CIF NET POSITION JUNE 30, 2013 Noncun ant assets: Clapital assets: gapital assets net o9 accumulated depraaiation: Land improvements Equipment an( vat isles Intangible total nonaurrent assets Total as s E is LIABILIVES Curra n t Hat ilities: Accounts payable Lnearned revenue Clurrent portion of m naurrent liabilities Notal cu rent fiat ilities N oncu ra ri t Hat llitta s Clorr p a n s ata d leave Net CIPEB obli9lation Accrued clain s par a ble Less current portion a fl noncurrer t liab Notal noncurrent lial ilities Notal liabilities NOT POf111110N Net investment in capital assets L nra s tria to d la tal r at position ' ,355 Building Md minis Inative Eaand of V,065 SerNices Semites CIO Clomm Finance Legal Pansonnel ASSOTS 38,671 519,896 286,387 3:,1'17 C:urrE rrt aaaE t8: 1,16,'1'12 297,699 Clash and aash equivalents $ 1 ! ,,163 $ 243,802 $ 28,103 $ 437,778 $ '172,897 $ 253,368 Invastrrants, atlair value; plus acarued inteiest 69,087 42,585 5,a1d 76,464 71,468 44,258 Accounts receivable 198,996 - 67,443 855 1,747 202,'178 Prepaid expenses - 71,692 - - - - Iotal cwrani assets 548,116 286,387 33,111 515,097 'W6,1'12 297,629 Noncun ant assets: Clapital assets: gapital assets net o9 accumulated depraaiation: Land improvements Equipment an( vat isles Intangible total nonaurrent assets Total as s E is LIABILIVES Curra n t Hat ilities: Accounts payable Lnearned revenue Clurrent portion of m naurrent liabilities Notal cu rent fiat ilities N oncu ra ri t Hat llitta s Clorr p a n s ata d leave Net CIPEB obli9lation Accrued clain s par a ble Less current portion a fl noncurrer t liab Notal noncurrent lial ilities Notal liabilities NOT POf111110N Net investment in capital assets L nra s tria to d la tal r at position ' ,355 - V,065 38,671 99,120 - 38,671 519,896 286,387 3:,1'17 553,768 1,16,'1'12 297,699 1'1,13'1 7,687 6,120 4,249 '1,858 7,199 - 1'<'1,982 '1'17,063 67,443 63,727 60,999 202,'178 '124,750 6,120 71,692 65,585 68,08il 280,909 '135,690 - 136,751 1'1,1,563 57,8'2 36'1,,122 98,640 46,721 120,211 92,475 94,018 (1:'1,782) ('1'17,063) (67,443) (63,727) (60,999) 4'''1,0,19 •1.17,267 46,721 189,525 '1,13,311 90,89a 6:4,'117 242,017 52,991 261,211 208,896 158,914 29,470 - - 38,671 (81,10.1) 44,370 (19,740) 253,880 (69,784) 138,648 $ (98,98'1) $ 44,370 $ (19,7'10) $ 292,551 $ (62,184) $ 138,648 C ontir L cid DES C HUTE S COUNTY, OREGON INTERNAL SERVIC E FUNDS C OMBINING STATEMENTS OR NET POSITION JLI � E 1 CI, 2101 IMSEl S Chirrent assets: Cash and cash equivalents Investments, at fa it value; plus a i c need in terest Acaaunt: recehiatle Prepaid expenses Total cunren t a : sets Nonatirrent assets: Capital aasat,,: Capital as: ats riet oil accumulated depreaiation: Land improvements Equipment and vel icles In tangible I otal non( urrent assets I otal a s set: LIABILI718£I Clurnent liabilities: Acaaunt: pad a ble Unearned nevenue Current portion oil noncurrent liabilities Total curaent liabilities Noncunnent liabilities Compensated leave Net OPEB obligation Accrued claims nab at le Less current portion o8 noncurrent liab Total noncurrent Iia t ilitiea Total liabilities NEI PO:ITIION Net investment in capital assets L nres tricted Iota I net position Inllonmation - 31,333 Health 1E,688 Technology 11 Reserve Ins uua n ce Benefits lrusll Nota 1 $ 627,136 $ 511,073 $ 2,292,366 16,546,652 $ 15,419,786 109,540 89,384 400,48: 1,842,151 2,693,331 - - 19,298 4,092 194,918 24,232 81,6,10 446,557 19,020 I3 ,: 92 760,908 608,987 2,712,606 13,411,915 18,3'1'1,387 -211� 9- - 31,333 1E,688 191,029 293,165 - 191,029 31,:33 298,493 760,908 793,016 2,743,488 13,111,915 18,601,10 3,216 - 81,6,10 446,557 636,183 50 450 '1,215 154,173 1,606, 5,18 1, 569,131 3,710,' 26 157,439 1,688,'188 3,016,138 4,48'1,134 227,186 24,160 10,852 968,944 257, 38 8 58 , 6 91 29,284 1,149 ,170 - 3,178 ,113 1,560,661 4,7' 8 , 8 33 (154,173) (1,606,9118) (1,569,131) (3,778,326) 330,401 1,638,479 31,666 3,0'18,821 487,846 3,326,863 2,047,804 7,430,545 - 191,029 31,333 390,, 53 273,868 688,987 (614,991) '10,364,111 10,890,142 $ 273,13E8 193,016 $ (583,20,1) $ 10,364,111 1 11,181,'195 -211� 9- CIESCHLITBS COUNTY, OR9GON INTERNAL SERVICE BUNDS CCMBINING STAT9NIENTS C F REVENUES, 9XF ENSES AIND CHANGES IN RUND NET FCSITICIN FC F THE HEAR ENDED JUNE 30, 20'13 C onfi l L EIC -240- Building Pdminisinaiive Boa ndof Services ;len ices (Io Oorn m Finance Legal Pa rson nel CIPE RATIN( RE% EN L ESI Clharges loll services $ 2,689,192 $ 930,327 $ 431,E 90 $ 1,016,111 1f 9,000 $ 811,32E Total onaPatin gl nevenues 2,689,192 930,327 431,E 90 1,016,111 1f 9,000 811,32E CIPERATINC EXRENSE;1 Personnal 1,982,13 866,182 356,'133 910,879 ('17,420 645,733 N atenial; and ; erviaas 75f ,7E E 98,881 98,330 205,859 95,102 184,93, I7eprechtion 19,172 - 6,105 Tot<I oneratingl e;ipem a: 2,75(,0( '1 965,063 454AE 9 1,122,835 f 12,522 830,669 Opeiatingincome (loss) (6(,309) (34,736) (22,979) (106,718) (33,922) (19,339) N CINOPEi1AITIN G REVENL ESI (E XPEN SIES) Inver tment eannings 3"I'10 1,476 : E f 2,629 990 1,639 Tot, Inonapanatingrevenues (a)ipansas) :,TIO 1,476 :Ef 2,629 990 1,639 Income (loss)tatnetnanslers (611,,129) (33,260) (22,311) (104,093) (32,532) (17,7011) Tnans ers in 40,000 41,000 Tnanslers oit (39,(00) (3,600) (39,000) 36,400 41,000 - (1hangeinnet pasition (104,0:9) 3,140 (22,3'1'1) (63,093) ((:,932) (17,701) Total net pas ition - I: a 91inning 49,1,18 41,230 3'a71 355,6421 19,748 156,33, Total net pos ition - ending $ (5f ,, f 1) $ 44,370 $ (19,.'10) $ 292,551 $ ((2,784) $ 138,6ila C onfi l L EIC -240- DESCHUTES COUNTY, OREGC N INTERNAL SIERVICE F UN[]SI COMBINING STATEMENTS CIF REV ENUESI, E x F ENSIESI AND CHANGES IN FUN[] NET F CISIITICIN F1CIR THO \d EAR ENDED JUNE 30, 20'13 -214,1- Inlonmalion F E allh laahnology Il Resenia Inst Ian ae Elanelils 11in a 1 Tlolal CIPE RAVING RE% U l ES CltErgesfor services $ 1,138,447 $ 234,008 $ 2,511,002 16,069,58'1 $ 27,621,487 Nota I on( ratirig revenues 1,138,447 234,00a 2,51 1,002 16,089,581 27,621,482 CIPE RAVING E XPEN SE S Pars annel 1,912,237 - 317,316 788,714 8,017,330 Materrials and services 322,412 22,928 1,778,094 18,ilV,705 21,979,611 C E I necia tia n - 59,990 1,333 82,563 la t, I a erating expenses 7,234,649 82,48.1 2,096,743 18,680,419 30,079,507 Operating income (loss) (96,202) 151,519 414,259 (2,990,838) (2,458,025) NCIN OPE RPTIN G REIVEINU E;I (EXPM SES) Investment earnings 3,818 2,409 10,858 01,434 89,980 lot, Ina noperatingreuenuEs(expenses),net 3,818 2,409 10,858 61,434 89,983 ITcome (la ss)t(lore transfars (92,384) 153,998 425,117 (2,918,404) (2,368,047) Ti, nsfans in 66,000 - - 147,000 lrar s fE rs out (7,200) (50,40 Q) 66,000 - (7,200) 96,600 Clhan(a in TIE positiari (26,384) 153,998 417,917 (2,910,404) (2,271,447) llotalnEtnosition- teginnirig 299,452 608,898 (1,001,181) 11,894,515 13,457,607 lotalnetloaition- anding $ 273,068 9 797,816 $ (583,76,1) 18,164,111 $ 11,181,199 -214,1- DESCHL'fES COUNTY, OREGON INTERNAL SERVICE FUNES C C MBIN INC STATEN ENTS C F CASH FLOWS RCIR I -HE YEAR ENCEC JUNE 12C, 20'13 CIE ISH Fl CIIA S FRON OPEWITING AICITIVITIES Recall t: from cue lomers Payn a me to an ployea s Payn Brit: to stir nlie r: Net aash proriided (us a(I) ty operatin( actiAtiea CIASH NLCIIAS FRON IONCIAIPITAL FINEIN(IINCI AICITIVITIES Chants Transfers in Transfers out N et aash proAded b)I noncapital lin ancing a ativities CIASH NLCIIA S FRON wIPITAIL PNO RELATED FINAINOING AICITIVITIES Cla pita) assn t: Sale of a a pita I as: a t: Net ( ash proAded (u: ad) t y ca 8 ital and to Iated financing activities CIASH NLCIWS FROM INVE STIN G mTIVITIE S Sale (punt ase) of Imiaetmenta Into rest Net aash proriided (used) L y imiaeting a ativities Net increase (dearease) in aash and aash equi%ialent: Balances - beginning of )tear Ba lana e , - end of blear F e (onciliation of ope rating in a on a (loss) to net cast F rovida d (used) by a per ling a(tivities: Opa rating in( t n e (loss) Fldjustn eat: to recor ails operating income (lass) to net ( ash n ravided (tu ed) by or orating activities: C eprecia lion a)ipense Clhange in as: a is and liabilities Fie cekiz Was, net Prepaid expenses Alccounts and otI at r ayable s Net ( ash provided (used) t y operalir g acth ilio a NCINCIFISH INV ESTINCI ACITIVITIES: Chang a In fair Nialuo of investn ants E9ulldlr q Aldministrathie Box d o9 Services Services go Clornn Fir an( e L ( gal Personnel 2;939,.33 9 38,327 S '111,890 1,011,9: $ 788,:88 $ 811,119 (1,811,367) (1( ,,902) (344,747) (88,48:) (778,189) (6611,818) (101,967) (188,968) ((9,135) (284,189) (5,1,Q 14 ('181,;:9) 18,899 ::,457 (11,992) (76,179) (44,639) (41, -Ill 'I8 ,C 00 (39,600) (3,600) (;(,600) 39,400 41,( 88 (39„ 18) (39,3 98 ) 17,132 1(1,4E4 9,982 77,::1 27,168 44,811 :,184 1,,28 398 3,119 1,:71 2,18'1 11,736 18,312 1,212 80,88(1 29,811 46,3(19 3,1,135 18,870 (4,,60) 5,131 (15,118) 5,831 320,(;8 165,132 33,493 432,041 138;156 248,329 $ 355,493 :I 243,8(: $ 78,183 $ 437,718 $ 122)91 $ 253,366 $ (66,899) $ (34,139) $ (27,119) $ (106,711) $ (83,522) $ (19,339) 15,113 6,105 (51,714) (151) (19 2) 311 121,111C 58,1( 4 1( ,18, 24,1 43 39,299 (21,890) $ 18,899 $ 23,41, $ ('I'1,( ( 3) $ (76,726) $ (44,639) $ (41,229) $ (33,) (13 g) $ (33) $ (301) $ (9'1) $ (111 ) C 011ti111L E d DESCHUTES CCUNTY, OREGON INTERNAL SIERVIC9 RUNDSI CC MBININC STATEMENTS OF CASH FLOWS FOF T HE YEAR ENDED JUNE 13CI, 2013 CIAISH IILCIWS FROM CIPEF AITING maTK ITIEIS Receipts from customers Payments to emplayees Payments to will: tiers Net sash provided (used) bil a F erating aativities CIASH IILCIWS FF OM NONan ITAIL FINANCING ACTIVITIES ClranO Transfe rs in Transfe rs oil Net aash provided b!l nancapilal financing aativities CIAISH IILCIWS FROM CIAPIWII AND REI AITEC FIINAINGING AICTIV ITIES Clalital assets Sale of capital assets Net aash provided (used) b)l capital and related financing activities CIA% FLCIWS FRGM INV ESTINCI ACITIVITIES Sale (purl ase) of investments Interest Net sash provided (used) b,l investing activities Net inarease (dearease) in casF and call equivalents Balances - t egin n ing of , le or Balance s - end of ile ar We smation F ealth Technolagy ITFeserve Iris raance -Benefits TIL st Total 2,11',459 774,000 2,,IS',9a4 6,4'1,819 $ 27,90',987 (1,89(,775) - (708,928) ('97,'2') (7,71,1,,1119) (7,18,278) (70,062) (' ,80,1,1114) ( 8,388,777) (21,970,978) (88,994) 7117,938 31(,,187 (2,167,999) (1,783!177) 0 6, 000 - 141,0 0 0 (1,7 a 0) (50,,1 a 2 66,aoo (1,7a0) 96,6aa (91,276) ( 32,876) (91,276) ( 32,676) 82,7'8 18,684 205,,197 1,954,197 2,505,58,1 41,8(2 7,0'1 '3,160 87!10(1 121,377 81,808 4',675 219,297 2,04 ,998 2,626,( 16 81,a14 '97,317 59',91,1 ( 26,1,1') 807,488 540,177 799,286 700,897 10,673,a93 14,612,3' 8 ;I 621,176 9",623 ,I 2,292,788 $ 10,546,697 $ 15,4 9,186 Fla aonciliatian of operating ina( ma (loss) to net cast p rovide d (us ed) by of a rating aclivitie s: Operating!no ane(loss) $ (96,7117) $ '91,9'9 $ 414,29( $ (2,593,878) $ (2,458,025) 1ldjustmenis to reconcile alerating inaome to net aash lravided (used) by operating acthiitles: Depreciatione)ilense - 9(,(97 1,777 - 82,587 Change in assets and liat ilities Ra ceh at Is S, net 7,8'7 - ('9,0'8) 348,799 279,368 Prepaide)ipenses (2,1,3 2) - (9,870) (42,811) Alccounts and ott a r ll a)lables 50,878 (1,514) (' 1,' '3) 96,5641 355,5419 Natcash pro\lided(use (1)t)1operating aativities $ (66,994) $ 207,(78 $ 379,482 $ (2,167,999) $ (1,783,422) NCINCIASF INVESTINGAICITIVITIES: Chang a in fair elalue of investme(its $ ('1111) $ (7 (1) $ (' ,368) $ (7,528) $ (10,574) -243- CESC HUTES COUNTY, OREGON BUIL DING SE RVICES :IC HE DULE OF R EV ENUES, EXPENSES A ND CH0 GES IN NET POSITION FOR THE 119AR 9NDED JLINE 30, -1013 -2144- Aclual Final Budgeled Vaiiiancewilh CIAAIP Amounils Final Budget Budgel Basis Adjuslmierils GAAIF Basis OPBF AITIN Cl RBVEN L B:I Changes fanservi<es $ 9,548,626 $ 14'1,'166 $ 2,68,792 2,689,792 -notal operating reveni, es 9,548,626 141,166 2,689,792 2,689,792 OPBF AITIN CI BX PBN SES Pei sonnel 1,893,551 18,184 1,879,367 107,359 1,982,723 Ma tenials and servi( es 868,200 109,434 75E,766 - 7: 8,766 Depreciation - - - 1: ,179 '15,172 Capital outlay '100 '100 - Con tingena)l 165,•175 16:,•175 - Notal operating expenses 2,927,026 292,893 2,631, 133 122,528 2,756,661 Operating income (loss) (378,4001 434,059 5: ,659 (122,528) (66,869; NONOPBRAI IN Cl F EVE N L EKS (E) FEN £IES) Total nonoperating revenues (expenses), net 3,000 (560) 9,440 2,440 In<ame (lass) batloie transflens (375,400) 433,499 5E,099 (122,528) (94,429) lranslers out (39,600) (3E,600) (J 9,60G) Clt ange in net position (415,0001 433,499 18,499 (192,528) (104,029) Total net position - beginning 415,000 4'1,•133 459,133 (410,385) 45,748 Total net position - ending $ - $ 474,632 $ 471,632 (532,91 J) $ (58,28'1) -2144- 11EvICHL'rES COUNTY, ORIEGCN ADMINISTRATIVE SERVICES SCIHEC LIL E OF REVENUES, EXPENSES A N D CHO GES IN NET POSITIC N FORTHE \1EAREI\DEDJLNE3C,2(13 -24:- Alct ual Final Budgeted Vaniancewith GAAIR Amounts Final Budge l E udg el Basis Aldjusirr ends GAAR Basis ORE FAlING FEVBNUES Clhaugesilorseniices 930,385 (58) $ 930,397 $ $ 930,327 Total operating uevenues 930,385 (58) 8130,397 930,327 ORBFAlING BXRBNSBB Fensonnel 86.1,810 63,908 797,902 68,980 866,182 Materials an( services 1'10,6011 '1.1,723 98,88.1 - 98,881 Clapital outlay 100 100 - Clontingency 134,27'1 13 4,27'1 Total operating e) penses 1,106,785 2'10,002 896,783 68,980 965,063 Clpenating income (loss) ('176,400) 209,9114 33,5114 (68,980) (34,736) N ON ORBRAI IN G F EVEN U ESI (BY RBN SETS) Investment eaun ings •1,476 1,4116 1A76 Income (lass) ('176,400) 2'1.1,420 35,090 (68)80) (33,260) 1 vans lens in 10,000 40,000 - 40,000 1 vans lens out (3,600) (3,600) (3,600) Clhange in net I osition ('110,000) 2'11,490 71,420 (68,280) 3,140 fatal net position - be91inning 1110,000 67,280 207,280 ('166,050) 41,230 1 otal net position - enc Ing $ - $ 278,700 $ 278,700 $ (234,330) $ 44,370 -24:- D ESC HUTES C OUNTY, ORE GC N SCIARD OF COUNTY C OMMISSIW ERS SC HEDL LE OF RSVSNUES, EY PENSES AND CHANGES IN NET F CISITION FOR TF E YEAR ENDED JUN9 30, -ICI'21 -214 EI- Act ual Final Budgeted anis nce wi,lh GAAP Amaunis Final Budgel Budget Basi: Adjustments CIAAIP Basi; OPE SAI IN CI F EVE N LEE Charges for services $ 431,879 $ '1 1 $ 431,890 $ $ 431,890 Notal opeiiating revenues 431,879 11 431,890 431,890 OPE RATIN CI E XPE NSE E Fleison nel 345,'1'19 372 344,747 11,386 316,133 Matenials and serviaa3 '103,-1168 5,432 98,336 - E 8,336 Capital outlay '100 '100 - - Contingency 43,92 43,392 - - llota l operating e)ipenses 492,379 49,296 443,083 '11,386 414,469 Opeiating inaome (lass) (60,5C0) 49,307 (1'1,193) (11,386) (; 2,579) NONOPERAl11NCIREVENUE E (DPENEES) Ima3tmentearnings :00 (232) 268 268 Cl[ ange in net position (60,000) 49,075 (10,925) ('11,386) (; 2,31'1) -Notal net position - beclinning 60,000 (22,078) 3-11,922 (34,851) 3,071 -Notal net position - ending $ - $ 26,997 $ 26,997 $ (e 6,237) (19,240) -214 EI- C ESC HUTES COUNTY, ORIEGC N HINANCE SC HODLILE OF REV9NUES, EXPENSES AND CHANCES IN NET A OSITIM FOR TI- E Y9AR ENDED JUNE 30, JC'II- Actual Final Budgeted Val lance w ith C AAIP Arnaun,ls Final Budget Budget Basis Adjustmients GMIF Baa is OF BRAI IN GI F BVBN U E.I Clhwges 11or seniices $ 1,021,877 $ (5,760) $ '1,016,•117 I_ 0h Total opeiiating iievenues 1,021,877 (5,760) ,1,0'16, 11 1,016,'1'17 OF BRAI IN G BXF BNSES F evsonnel 1,052 ,792 16: ,390 887,402 2 3,473 9'10,875 Mat( vials and sen ices 259,358 52,503 205,85: - 2 05,855 Depiieciation - - 6,105 6,105 Clapital outlay 60,000 20,650 39,350 (39,350) - Continglency 193,727 193,727 - - Total open ting e) penses 1,565,877 433,270 1, 132,60 (9,7 2) 1,122,835 Clpeiiating income (loss) (544,000) 42-1,510 (1016,490) 9,772 ('106,718) N ON OF BRAI IN G F EV13NUES (BD P EN BBS) Investment earnings 4,000 ('1,375) 2,625 2,625 Income (loss) (540,000) 426,135 (1'13,865) 9,772 (104,093) 1ransler3in 41,000 '1,000 - 41,000 CIt ( nge in net position (540,000) 467,13: (-12,865) 9,7-12 (63,093) 1 otal net position - beg inning 540,000 64,177 604,177 (248,52 3) 2 55,644 Iotal net position - ending $ - $ 531,312 9 531,319 $ (228,76.1) $ 992,:5.1 13ESCF L TBS COUNTY, ORIEGC N LEICIAL SC HE 11UL EI CIH R EV ENUEIS, EXPENSES AND CHANGES IN NET PCISITICIN RCIR 1HE HEAR ENDED JL NE 2C, 201:: Alalual -24E Final E udgeted Variance with GAAR Amounts Final E udgeI E udgel Basis Aldju: tmenis GAAR Basis OPE RATIN CI RE9VON L E@ Changes to r sen iaea $ 774,33a I '14,669 $ 789,000 $ $ 789,000 Total operating revenues 174,398 '14,662 789,000 789,000 0RURATIN CI E XPE NSE S Peiisonnel 190,53'1 1,742 778,789 38,63.1 817,420 Mateiiials and serviaea 60,203 5,101 55,102 55,102 Capita I outlay 100 100 Contingenay 94,504 94,504 - - - Total operating ipenses 925,398 91,447 833,891 38,631 872,522 Operating income (loss) (151,000) 106,149 (44,891) (38,631) (83,522) NONOPERAI INCiIREVENLE£ (E XPENBES) Inveatmentearnings •1,000 ('10) 990 990 CII ange iri net position (150,000) '106,0 9 (43,� 01) (38,631) (82,532) Total net position - be 91inning '150,000 35,663 '185,663 ('165,E 15) 19,748 Total net position - er cling $ $ '14'1,762 $ '141,762 $ (204,946) $ (62,784) -24E CIESCHUnES COUNTY, OREGCN PERSC NNE L SC HE DULE CR REVENUSS, EXPE NSES AND CHANGES IN NET POSITICN FOR THE 1 EAR E NDED A NE 30, 2C 1": -2< <1- Ac Iual Final Budgeted Variance with GAAIF Almiounts Ilinal Budge4 Bud(e4 Basis Aldjustmienils GAAP Basis ORE RA71N CI RE VE N U ESI Clha ig es loo services 881,626 9,708 8'1'1,3; 6 $ $ 8'11,326 Total aper ting revenues 801,626 9,700 8'11,396 811,326 ORE RAVNCIEXFENSES Flensonnel 680,644 15,826 664,818 (19,085) 645,733 Matenials and senilaa: 382,369 117,437 184,932 '184,932 Clapital c utlay 100 100 - - Clontin91ency 11'1,513 1'1'1,51: Total operating e)ipenses 1,894,696 2114,876 849,750 (19,085) 830,665 C peiiating income (loss) 93.00 0) 214,576 138,4: 4) '19,085 Q 19,339) N W OF E RAVN Cl RBVE IN UES (BPES SES) Inve:tmenteainings 3,000 ('1,361) '1,635 1,635 (11 ange in net F osition . 90,08 0) 213,2'1'1 136,789) '19,085 Q 17,704) 1 a tal net position - be91in ning 290,000 19,309 309,309 152,957) '156,352 1 otal net position - ending $ - 272,520 272,510 $ ('133,872) $ '138,648 -2< <1- DESCHMES CCUNTYI, CRECON INFORMPTICIN TECHNOLOGY SCHEDULE CIF REVENOIES, EXRENSES AND CIHANGBS IN NEI POSITION F CIR THE YEAR ENDED JUNE ":Ia, 2a'3 •.a90- Acilr at Rinal Eufteled %arlance wiill CIAAR Amounls Final Budget Budget Basis Adjr slIni ents CIAA R Basis t]RERMIING R8b BNL ES Changes Ilon services $ 2,'1 19,844 $ '18,603 $ 2,138,447 $ $ 2,131 ,447 1otaloranatinc nevenues 2,•119,844 •18,603 2,•138,447 2,138,447 t]RERLI'TING E) REP E EE Rersonnel '1,936,841 77,666 '1,859,775 52,462 1,912,237 N ateriaN and services 523,'156 200,744 322,412 - 322,41: Capital outla)l '100 100 - Con tingenc)l 298,797 298,297 - 1 otal op a nating expenses 2,758,394 576,; 07 ' ,'182, •187 5' ,462 2,234,649 Operating income (loss) (638,550) 594,8-10 (143,740) 15; ,462) 196,202) N ON CIRORATIP G R8V8N L ES (EA REN. 85) Investment earnings 4,000 ('182) 3,818 3,818 Income (loss) beib a tianslle s 1634,550) 594,628 (139,922) 152,462) 192,384) 'Tianslei s in 66,000 - 66,000 - 66,000 Chane a in net position 1568,550) 594,628 26,078 15; ,462) 126,384) total net I osition - beginning 568,550 •163,015 73'1,561 11437,113) 299,492 'Total net I osition - ending $ - $ 757,643 $ 757,643 (484,579) 273,068 •.a90- DESC HUTES COUNTY, ORIEGC N IT RESERVE SCHEDULE OR REVENUES, EXPENSES AND CHANCES IN NET FOS ITICN FOR THE YEAR ENDED JUNE 30, �CI13 -2811- Actual Final Budge -led Vaiiiance wilh CRAP An ounils Fir at Budget Budget Basis Adjus lmer is CHAIR Basis OPBFAM C MU L &I Charges far serviaes $ 234,000 $ $ 234,000 $ $ 234,000 Tota l operating nevenues 234,000 231,000 2J 4,04 0 OPBRAIM G BY RBS SES Materials and services 76,600 54,072 2:,528 92,598 Depreciation - - 59,953 59,953 Capital outlay 145,000 51,724 93,270 (93,276) Total operating expense: 221,600 '105,796 '115,804 (33,323) 82,48.1 Operating in(( me (loss) 12,400 •105,796 118, 196 93,323 151,519 NONOPBRAII Il� C RBVBh L B,I (E) RBNSBS) Imiestmentearning; 1,500 939 :,439 - 2,499 CII ange in net position 19,900 '106,735 '120,635 93,329 '153,958 1 otal net po: ition - I eginning 365,593 '1 14,759 4£14,352 157,706 638,058 total net position - ending $ 379,493 $ 221,494 $ 604,987 $ 191,029 $ 792,016 -2811- DESCHUTES CCUNIY, OREGON INSURANCE SCHEDULE CIF REb ENVIES, BXPENSES AND CF A NGES IN NET POSITION FCRj IHE YEAR ENDED JUNE 2:17, 201": -352- Actual Final Budgelled %a mancewillh GAAP Amounts Final Budget Budgel Basis Aldjusimenils GAAP Basis C RBRA111NG REQ BNU B9 ClfangeE fou services $ 2,5.18,'174 $ (7,1172) $ 2,5'1'1,002 $ $ 2,911,002 lotal onenatin91 nevenues 2,5.18,'174 (7,172) 2,'.1'1.1,002 2,9'11,002 C RBRA111NG BXRBNEIEEI Rensonnel 317,896 9,388 308,508 8,808 317,E 16 Matenial; and Eervices 2,068,990 251,737 1,817,253 (39,199; 1,778,094 ❑epueaiation - - 1,313 1,133 Clapital outlay 100 100 Clontinge ncy 2,•139,038 2,'139,038 - - - Total op enatin91 expenE es 4,526,024 2,100,263 2,129,76.1 (29,0'18) 2,096,743 Openating income (loss; (2,007,850 2,393,091 33 9,241 29,018 1 14,299 N C N C REW111ING RE V Et• U BS (BXRBNEIE 9) Investment eauningls 15,050 (4,192) '10,898 10,898 Income (loss belore transfers ('1,992,8001 2,388,899 396,099 29,0'18 425,'117 luansfers in - - luansfers out (7,200) (7,200) - (7,200) Change in net poE ilia n (2,000,0001 2,388,899 388,899 29,018 417,917 -notal net position - beginning 2,000,000 241,526 2,2,1 1,1.126 (3,242,707) (1,001,'181) -notal net position •• ending $ - $ 2,630,425 $ 2,E130,425 $ (3,2 13,689) $ (583,2641 -352- DESCF U'nE S CC UNTY, C R EGON F EALTH BENERITS TF UST SC HEDUIL E CR REV ENUSS, EXPENSES AND CF A NGES IN NET POSITIC N RCIR 1 HE YEAR ENDED JUNE 1I0, 201'1 -.25"1- Rill ual Final Eudgeled xjaniance with GAAF Arriounis Final Budget E udgsrt Easis FIdjusllrnients GAAF Basis OPE RATIN Cl REIVEN L ES Charges fa ri serviae s $ '15,525,000 $ 5,14,58'1 $ '16,(169,58 1 $ $ 16,069,581 Total operating nevem es '15,525,000 5dI4,58'1 '16,(169,58'1 - 16,069,581 OPORATIN C D PON SES Peiisonnel 207,312 '10,21'1 '197,101 11,6'13 208,714 Mateuials and services '19,3'16,62 789,987 '18,526,6415 (71,940) 18,454,705 Capital outlay 180 100 - Contingency 9,880,896 9,880,896 Total operating expenses 29,405,000 '10,681,2;14 '18,1123, 110 (60,27) 18,663,419 Clperating inaame(loss) (13,880,000) '11,225,85 (2,654,165) 60,27 (2,593,838) N01,0RERW7INC REVENUE: (E)FIVEES) Investment earnings 80,080 ('16,566) 63,44 - 63,434 CII ange in net position (13,800,000) 11,209,269 (2,590,1131) 60,327 (2,530,404) 1 otal net position - beginning 13,800,000 1155,639 '14,555,639 ('1,66'1,124) 12,8941,5 15 Total netpo:ition- ending $ - $ '11,964,9Q8 $ '11,964,908 $ ('1,600,797) $ 10,36,,1 11 -.25"1- Il- is F ager interitionally left blank CARITIAIJ ASSBTIS USED IN THB ORBRATIION OF GOVERN NIENTIAIJ FU WWI phis page it ileintior ally leifil blar k. DBSCHUT BS Ca UNTY, ORIBG a N CAPITAL ASSETS USED IN THE OPE RATICIN OF CICIVE RNMENTAIJ li OS C CIMPARATIVE SC HE CILILE BY SOIURC E Caverrimeniial Tunics oapi al a:se s L and C onisi rc aticri ini rlrogi E s; Infra: in oto ie Lapid improvements Building: aric irr picivemen-s Ili ipmen1 aric vehicles Inr anigible ass eats Total governmental fLrics oapiial assEiis InIVE s rr erns ini govE nnlmE rital ft ric s oapi' al as sets k y sciL ncE : C E riEinal IL nic Special REivemEl fLnid C arlital prcli ats 11unc Total govEnnmEnital fLrics oapiial asseis Jure "(, iC'12 $I '13,491,CI12 5,C122,03EI 9'I ,'139,EIEI'l 4,396,CIEI1 14,z g4,(181c1 29,EI21C1,9819 3,2 EIEI,<I14 Jura 30,:(13 $ '13,z 91,011 3,124,4181 9-1,z E13,511 4,39E1,0ER 14 ,599,23EI ,:ICI ,2 10,'111 3,5z 1,582 9 221,E194,118 $22(1,810,01 2,'13'1,21'19 $ 2,1811,49EI 311,189,034 12 UIC13,2z 9 E11171,1134,321119 88,793,36(1 11221,0514,118 $02 Cl, 81Ell, 061 This schec a IE prEiseniis only tl-E eaplital ass Et balances nelaied to govEinnmEnital fLrids. Aceonc inic 1y, the oapi'al asse s reported iri the iriteunal sen ioe 1r nic s cue EPcluc E 11nom the above amoc riis. rhe oapilal assess of initEirnal service fc ric9 ane irioludec wish the GcvernimeniialAciiiviiies in the S1atEmenii all Ne ASEEIS. -297 - DBSIC H U TBI C C U NTYI, OREGC N CAPITAL ASSETS USEC IN THE CIPERIATICIN CIF CICIVERN ME NTAIL FUNCS SC HE C UL E BY FOINCTION AND ACTIVITY UN930, 2CH3 TI is schedule presents only the capital asset balaneas related to gaverarrenlal funds. Pcaordingl% ll a capital asset: rel arced in tl a inlema I sen iae fur ds are a>icluded f om it eat ova aniaunls. Tl a capital & sets of internal ser ice funds are included with It a Gmernmenlal /dimities in the Staten enl of Net P: Eels. -� 98- coistruatIon lend Buildings& 9glutpment Intangible Fn nation and ictivity Lanr InFr<glness IllfnaefUCtulle Improvements Improvements &V41mies PIII rIts Total Clens ral Governnienl 9 8,898,238 9 1,t 47,0E 9 $ $ 2,815,: 11 $ 41,436,427 9 2,3! E,4! 9 $ 1,368,18 ;l 97,921,790 Put lie 8afe111 912,738 710,!89 1,948,196 :9,263,938 16,674,718 1,E7:,892 'I1,06:,80: Cornty Roads 1,999,491 0 91,481,511 136,8E5 2,014,403 10,282,618 58,943 181,498,075 Health andwelfare 1,631,611 !06,8.0 96,815 1,840,E 67 1,019,388 241,111 E,33,1,393 Total gamerrrrentalfunclscapital assets 9 12,491,072 9 3,1.4,474 $ 91,481,'11 9 4,196,087 $ 74,E55,235 9 10,212,111 $ 3,947,984 $22(,819,061 TI is schedule presents only the capital asset balaneas related to gaverarrenlal funds. Pcaordingl% ll a capital asset: rel arced in tl a inlema I sen iae fur ds are a>icluded f om it eat ova aniaunls. Tl a capital & sets of internal ser ice funds are included with It a Gmernmenlal /dimities in the Staten enl of Net P: Eels. -� 98- DESK HL TEST CCL NTY, OREGON CAPITAL ASSETS USIM IN THE CIPERATICIN CIF GICIVER� M9NTP L FUNEIS SC H81]U L E OF C HANG ES BY F L NCTION A ND AC TIVITY FC R THE YEIAR EINDED JUNE : Cl, 20'13 FY ;1(113 FY 201,1 F u nctioni aric AcIlIVit} , une 30, 201,1 Adc itioris Cledualions GEreral GO%EnnmEnl $ 1,11,088,21,12 F L t Iia Safety z 9,39EI,81EI Couriy l ics 'IOEI,944,496 Health & WE I11arE 8,221,1151 Taial go%EnnmErrlal fLnc s ceiriial ag'Mis $221,61,11 $ 9" 1,413 1,09EI,03(I 563,309 '13z,'160 $ 97,878 ,429,'104 '1'1,10 24,9'17 Jurie 3(I, 21a'13 $ 57,921,19a 47,CI63,EIC12 10,496,C119 8,": �4,":94 $ -1,7,Iz ,912 $ 3,563,028 $ 220,EI'16,CIE'l This seH Eic L IEi r iieaE rits arily the aapiial assei t alarices rEdeilEic is c averrimer ial luric s. Aaaorc irigly, the coir iial aseiEilei rer artEic iri tH El in'lannial servicE1 fu rids ane excdu ced from iH Ei alcMEi amou riis. The car ilal assels of irrlEmnal service fu ries ane iraluc Eic willh the GaverrimEirital Aciti%ilieEi in 1HEi Sia,lEirr E ri1 of h el As9Et9. -�I99- 1 his page inilentionally left blank. OTHER FINANCIAL SCHEEULESI This page intenilicinally left blank. DESCHUTES COUNTY, CRIEGCN SC HEC L L E CIF F F CIPERTY TA XES TRA NSA CTICINII - ALL C CIL NTY TA XES RISCA L YEAR E NDIEID JUNE 3CI, 2013 Otf Evi Dis niLuiians: I rii erEist ea rried an u risec rac a tEIC l axes Az , 929 CI1HEm ilax disiribuiion EV, 37f TCITAL CASH COLL ECITICINS $ 2EF ,44f ,265 Su mmary: Dleac hu ie.i COIL rity Clarierz I Fund $ 1,033,204 SPEicial F9VEIrILEI Funcs 1,648,539 Dlebil Service Rurids '145,555 PrapnielarA Funics '111,671 CItH Em 1a> inc ju risdic1liaris 9,200,858 $ 1,1,140,227 -,IEI3- Begir nir El Turnov eus Taixes Eailei ce and Irllerest from Courilly Reiaaivable Tai Year RY 7(1'13 Lev y Adjustments QDiscou r ll) Treasu rer u ne 30, 2013 RY 200z & Pnior $I 35,933 $ (9E121) SI 21,1C11 $ z,243 $ 3EI,829 RY 2009 '11,934 (3,-11) 1,1 � 7 3,87(1 f,'139 RY 200,11 '16,493 (i -I4) 4 , 333 1 C1,435 f,627 FY 2007 33,CIE13 ��3,CI5 7) 1 CI,191 21,289 13,449 FY 20(18 '137,CI5 5 ��7 , I� 4) 33,1 C18 98, 32EI 6EI,440 FY 20(19 '1,248,4.1 CI j2CI,EIEI(1) CIEI,EICl3 '1,483,950 '150,597 FY 201 Cl 2,986,CI76 7 3CI E19'1,884 %:1,03-1,736 640,954 RY 2011 4,477,1EIEf (1C121,539; Z<I3,1.1° 3,03,11,757 1,832,C1'15 RY201A 8,2186,25'1 (12-121,772; 37 El, 5z El 8,523,373 3,0'18,849 RY 201%':l 368,893,2 95 ('1,92 ::1,714) (EI,« 9,4,-IEI) 25 z ,'137,977 El, 362,327 TCITALS $1386,129,2135 $ (3,,-ICI'I,OEI2I) SI (4,<<I7,f89) 2EI7,35f,957 $ '12-1,140,227 Otf Evi Dis niLuiians: I rii erEist ea rried an u risec rac a tEIC l axes Az , 929 CI1HEm ilax disiribuiion EV, 37f TCITAL CASH COLL ECITICINS $ 2EF ,44f ,265 Su mmary: Dleac hu ie.i COIL rity Clarierz I Fund $ 1,033,204 SPEicial F9VEIrILEI Funcs 1,648,539 Dlebil Service Rurids '145,555 PrapnielarA Funics '111,671 CItH Em 1a> inc ju risdic1liaris 9,200,858 $ 1,1,140,227 -,IEI3- DIESC HUTES COUNTY, OREGON SCHECULSI OF FUTURE DEET S ERIVICE RECIUIREMENTE OF GSINERAL C E LIGIATION BONDS JANE 3(I, ,ICI'l" Notal Requiriernents Goveunmentil I Acti%iles I'lerieu 1S 96 Reil Senies 2Q(13 Yeau cf Mallurltj Puincipal Inllerest Notal Puincipal Inllenest Principal Inlleuest 2(114 $ 4,65CI,OCICI $ 296,420 $ 4,906,42(1 $ 8CI,OCI(1 $ '14,11391 $ 9159,OCI(1 $ '14,`.1391 2(1'19 2,39CI,OCICI 191,975 2,',191,5711 89,00(1 9,9791 - - 2(I'16 2,629,0(1(1 1 C18,330 2,733,330 9CI,0C10 9,'13(1 - - 2(I'17 2,9199,0(1(1 38,925 2,033,925 - - - - $ '12,26(I,OCI(1 $ 9199,2901 $ '12,8291,290 31 259,OCICI gl 29,64(1 31 899,(10(1 gl '14,5311 C ontinued -21914 - DIESCHUT ES COUNTY, OREGON SCIHEC UL E CIF FUTURE C EB T SERVICIE RIE QU IREM ENTS CF GENERAL OBLIGATION BC NDS JUNE 30, - (11 "I Gavernmental Activities Feil Slenies 20112 E usiness Activities Feil Slenies 2012 Yean of Maturit)I Principal Interest Principal Inleresit 2014 $ '1,590,000 $ 30,950 $ 2,155,000 $ 19E1,400 2015 2,305,000 15-1,6100 20'I EI 2,935,000 1 C13,200 20'17 2,995,000 38,925 $ '1,590,000 $ 30,950 9 9,590,000 $ 490,125 -� EI9- It is page interitionally lent blanN. DESC HUTES COUNTY, ORIEGC N SCHEDULE CF FUTURE E EBT SERB IC E REQUIREMENTS OF PE NIc ION C BLICIATICIN BC NDS JUNE <ICI, 20'13 EP- halal RequivemerIs ;levies 2802 ;levies 2804 Yean of Nall uvity ArincipaI Inlenest natal Principal Intareasil Fnincipal Inteves4 2014 $ 227,9'15 3 766,693 3 993,908 $ 82,215 $ 360,893 $ 145,000 $ 405,801 2015 963,923 777,607 1,040,830 83,293 379,885 180,000 397,723 2016 300,634 789,989 1,090,623 85,634 402,474 2'15,000 387,5'15 2017 335,902 797,3'13 1,133,2'15 85,902 492,206 290,000 375,107 2018 377,660 805,878 1,183,937 87,660 445,448 290,000 360,430 2019 423,139 813,170 1,236,309 88,139 469,969 335,000 343,20'1 2020 503,615 792,544 1,296,158 '1'18,6'15 469,493 385,000 323,051 2021 805,000 550,261 1,355,961 365,000 250,368 440,000 299,893 2022 920,000 498,792 1,418,792 420,000 295,365 500,000 273,427 2023 1,040,000 439,947 1,479,947 480,000 196,595 560,000 243,352 2024 1,'170,000 373,383 1,543,383 940,000 '163,7'15 630,000 209,668 2029 700,000 297,995 997,995 - '126,725 700,000 17'1,270 2026 1,465,000 255,330 1,720,330 685,000 96,725 780,000 198,605 2027 1,640,000 '160,866 1,800,866 770,000 79,803 870,000 8'1,064 2028 855,000 55,095 910,095 395,000 97,058 460,000 98,037 $ 11,026,387 $ 8,'174,860 $ '19,201,947 $ 4,286,387 $ 4,146,718 $ 6,740,000 $ 4,098,142 EP- DESCHLITEE1 CCUNTY, CREGON SC HE DULE CIF FUTURE DEBI SERVICE RE CIUIR E NI EIS TS CIF FULL FAITH SEI CREDIT BCINDS JL NEI 30, 2013 CoritinU EIC -i EIE- Tatal He gnlrc me nts Ref; cries 2404 Vile! 2M Ref ac rl.r 2a 01 :cries 2407 YEarof Maturity Frim 1pal Iritenat 'clal Frinelpal Interest Prlmlpal lul(re:l Frinaipal Into rest FOn@!pal Interest 1(1,1 $ :1,91(,11(0 1 1,119,831 4,7'.9,130 1!1;11(0 9 14,435 9 24 0,4 00 a 190,:7! 9 480,400 9 '.4,,130 d 1 00 9 3a 5,,125 :I(11 :1,080,4 a0 1,133,E 2:1 4,7'.3,813 101,400 8,41(1 3a 0,4011 180,39,1 4E 5,400 17,170 195,4011 2E 9,025 :1(14 1,110,aao 1,898,051 4,848,416 111,400 2,115 310,400 139,86! 510,400 E0,E 45 1,1 5,a 00 212,425 1411 :I,11 a.a 00 1,119,14! 4,634,149 - - 3:5,(]00 118,1911 530,(]00 X11,071 160,401 1:4,925 :I(11 :1,210,400 1;115,39! x,635,:149 - - 335,4011 116,871 515,(]00 :1,100 ,1E O,(]01 235,825 1011 :1 ,74 1,4(0 1,149,15,1 1,084,194 - - 310,(]00 1(4,431 - - 100,4011 216,425 :1(24 1,849;400 1,2(1,1 31 4,046,138 - - 390,4011 40,101 - 110,(]00 1'.6,025 1021 1,9110,4(0 1,1(5,871 4,065,411 - - 315,(]00 16,a2i - - 140,4011 115,E 25 1(29 :1,0118,4(0 1,104,34! x,069,119 - - 340,(]011 90,121 - 140,4011 1:4,925 :1(2:1 :1,11 E,4 a0 641,:21 4,016,:1:3 - - 410,4011 44,!21 aE 5,401 131,E 25 :1(2,1 :1,11:,x00 111,151 3,9,16,114 - - C5,a0(1 17,10:1 - - 110,(]0(1 107,894 2(211 0,2! 9,400 615,',171 3,9:0,1111 - - 4,15,Q 01 9,341 435,001 82,131 102E 1,919,400 539;8:1 3,444,!E3 - - - 800,(]01 16,131 1(21 :1,0110,4 a0 119,11 3,489,,115 - - - - - - 485,(]0!1 :9,113 :1(28 :1,480,400 113,39(1 :,713,:140 - - - - - :1(24 1,51:,000 :112,8211 1,7!17,11 0 - - - - - - Ia3!1 1„90,000 115,420 1,708,11:0 - - - - - Ia31 1,"111,000 1:6,141 1,611,1,8 2a 3:1 1,600,000 17,800 1,611,8(0 - - - - - - 2a3:1 1,650,000 :6,100 1,616: C $81,21(,11(0 91E ,9E 8,191 14,21E,142 11 5111,(1(0 1 11,403 9 ,311,000 9 1,108,36:1 1,590,(100 :I 246,:120 9 1,1111 5,Q 00 9 :,5(]7,125 CoritinU EIC -i EIE- DBKICHLTES CCUNTYI, OREGON SCHEDULE OFF UTURE DEBT SERVICE REQUIREME NTE OF FULL FAITH 81 CRE DIT BONDS JUIN E .0, 2(11,- -369., S, ries 01 Serif s 3049 Si rtes 2010 Hcf Sf ries 2112 Ycaraf Year cf Maturity Maturity Irinclpal Inh rest Principal Interest Iflncipal Interest Irinclpal Interest :014 2114 5 41(,0(0 357,5 9 $ 14(,0(0 $ 109,3E 5 59,1 (0 !I 19,171 $ 1,0:1 (,O( 0 !I 7l3,.1A4 :01E 2415 4:19,0(0 33 ,1,19 149,01( 104,818 19,0c0 14,171 1,0! (,1(0 717,! 14 2016 2116 45(,0(0 2Ic,1,19 151,09( 99,934 59,0(0 17,071 1,01:,1(0 699; 49 2017 2417 469,0(0 302,1,19 159,0(0 9,1,614 6a,Oc0 19,Ia9 1,1:1 c,4(0 612,114 2016 2416 469,0(0 263,5,19 161,010 69,141 10,000 14,1(9 1,119,1(0 614,1 A4 :019 2419 90c,0c0 214,149 169,0(0 67,541 19,1(0 1:,11:8 1,119,1(0 590,414 1020 2420 51:,0(0 2.14,149 174,0(0 76,9(1 69,4(0 3c'-1 99 1,299,400 5f :,084 2011 21:1 919,0(0 223,1,19 179,01( 71,1( 1 69,0(0 14,196 1,21(,1x0 511, 14 2012 21:2 969,0(0 204,571 169,04c 61,111 71,0(0 16, 13 1,29;,1x0 499,4:4 2013 24:3 39(,Oc0 176,519 19(,Oac 59,40 7(,O(0 14,194 1,3.11,1 GO 410,195 2014 24:4 619,Oc0 151,1,19 20x,010 .1x,633 79,0(0 11,1a6 1,2!(,1x0 410,470 2095 2425 6.1c,Oc0 1:14,:143 21x,010 39,343 1(,0(0 14,900 1,21:,1xO 311,170 096 2926 67(1,0x0 99,763 :19,0(0 3x,076 4a,1c0 19,9(0 1,311,4(0 3,11,9,5 2027 24:7 70x,Oc0 19,613 22!,Oa0 2c,.1h0 19,4(10 12, x0 1,319,4(0 391,920 2096 2426 73x,Oc0 13,7A3 23!,Oa0 1(,196 9a,4(0 9,1c0 1,449,4x0 21£,970 2029 2429 - - - - 9(;4(0 :,1c0 1,41:;4x0 217,920 1030 2130 - - - 99,0x0 1,9(0 1,41 9,010 173,130 2011 2431 - - - - - 1,9.19,Oc0 11c, 46 :032 2432 - - - - - 1,60x,040 71,1(0 2033 2433 1,61(,0(0 1c,.1(O l ,31:10x0 !I 1,179,549 $ 2,72c,Oc0 $ 999,0!9 $ 1,219,0(0 1 414,0:6 521,109,100 !I 4,4.19,147 -369., DESC HUTES COUNTY, ORE GC N SCHE DULS OR FUTURE DEBT SERVICE REQUIREIIMENTS FF$C LID BLINDS JUNE "ICI, 210'13 Govennmenlal Aativi es .270- Tai al Requinemen s Senies 2007 genies 2009 You cd N al unity Principal Interes Ta al Pnina!pal Interes Principal Intenes 2014 $ -105,000 $ 19,774 $ 124,774 3 80,000 3 1a,334 $ 29,000 3 9,44a 2019 '126,000 14,312 14x,312 96,000 9,344 3x,000 11,968 2019 -126,960 11,8411 134,407 61,560 1,618 69,000 9,230 2011 61,440 2,083 6-,523 - 61,440 2,083 3 419,a00 $ 44,017 3 463,016 3 237,560 $ 18,296 3 181,440 $ 29,721 .270- DIES C HUTES C OUNTY, ORE GC N SCHEDULE OR FUTURE DEBT SERVICE REQUIRIEMENT£ NOTES JUNE JC1, 201II GavernrmentalActivi4as Bus inessA(Ii%Ities Iola[ Ra quii errienlls aR 09Q OR 9canamic DeN elaprr a n I Yeai cd Nall unity Fnim 1pal Inlenesll lolal Fnina!pal Inilaimal Fnincipal Inleneal 2014 27,295 $ 18,923 $ 46,218 $ 8,914 254 $ '18,361 $ 16,669 2019 27,561 '17,974 45,535 9,026 '142 '18,535 11,832 2016 28,260 '17,000 45,260 4,56'1 29 23,699 16,971 2011 23,875 '15,845 39,720 - - 23,815 15,849 2016 24,059 14,7'1'1 38,770 24,059 14,711 2019 24,256 13,544 37,800 24,2:16 13,544 202( 24,465 '12,355 36,820 24,465 12,351 2021 29,663 'I'1, 157 40,840 29,663 11,157 2022 29,918 9,672 39,590 29,9'18 9,672 2023 30,163 8,117 38,340 30,163 8,171 2024 30,422 6,668 31,090 30,422 6,666 2029 30,693 5,147 35,840 30,693 5,141 2026 35,917 3,613 39,590 35,977 3,61 2021 36,216 1,8'14 38,090 - 36,216 1,814 $ 402,903 $ 196,599 $ 559,502 $ 12,50'1 $ 425 $ 380,402 $ 116,174 This page iritenliorially leifil t lank. STATISTICAU SECTICN This page irtentiairially lefl blank. D ESC HU11E S COUNTY, OREGON STATISTICAL SECTION COMENTE 7h [a part of Deschutes County'a statial bat comprehensive annuatl financial reparl presents dUahled Informal ori as a aontEixt for undermanding vuhat thEi iriformation ,in the financial statarrienta, note diaclosures, anc required supptlementary infarrrat,icin slays aboLl the Couruy'si overahl ftadh. Pages FinancialTrends ................................................................................................................................. "176-28": Thede achedules contain trerid Inforrriau ion to help the reaaer unddrMand how the Comrny's f,iriancial pEirformance and wEUVl-being [lave ahanged over UrriEL Ravene C apacity.............................................................................................................................. 284-289 ThElae schedules con lain inlorrria lion ilo help IhEi readar assess tlhe Cob n ly's rriocU sjgnificam local reveriue aource, the property tax. Eebt C apacity..................................................................................................................................... 290-297 These achedules present Inform all ion to help the reacer asse&i the affordatlhlitly of the County'a currer 11 ilevelsi of ciWstanc irig debt and the County's abdiily 1lo ,issue addhlional ceW in iAe future. E err ograr hic and Econorr ils Informatior........................................................................................ 298-299 Thede schedules offer aemographic ana economic zinc icatlors �o help tlhe readEir undersitland the environment mith,in whia[I the CoGmly's financial activities Make place. OpEratirig Inform ation....................................................................................................................... 301-30 These sichedules contain aervlce ana inlrasiIrGcture data to help the reaaer undEirsitand how the inforrrmatlon .in the County'a linanciail repos rehhEMI to tlhe services the County provides ana IhEi activities.it pEirforms. Sources; Unlecia otlherw[s10 nog Eid, the Inform chitin in tlheae sch edG les [a c erivEid from i hEi comprehEinaive annual finariaial reports for the relevant year. The County implemented GASEI &60ementl 34 in 2003; cicheculea presidmr rig governrrienl-wlce infbimation incluae infarmation beginning in that year. DIES C HUl1ES C OU NTYl, C REGON NET POlcIITIm BY COMPONENT LP SIT TEN FISCAL YEARS (�cclruad LIaslisl cif eiacoc r ilingj F is( al Year 2005 2004 Restatec 2006 2001 2001 Gov E nnmE ntal activities $ '1:1,3EI4,858 $ 12,336,7'1 $I '12,921,41, 4 $I 17,E77,695 RE:tnicted Invested in capital a: sets, net ofl nelated debt $I 21,977,138 $I 40,512,7EPI $ 42,869,1'IE $I 48,887,100 $I 70,023,840 REcUicted 21,835,'IEI'1 '15,300,732 2,215,621 2,292,308 2,261,887 UnnestnictE d 'I8,3EI2,'189 33,928,28'1 52,915,4'1 60,027,'183 E13,957,826 Total govEnnmental activities net position $I 62,17 ,488 $I 89,741,774 $ 98,000,1150 $1'1 1,206,5511 9 136,2 3,', 53 BusinEs:-type activities InvEsted in capital a; sets, net ofl nelated debt $I '12,500,715 $ '1:1,3EI4,858 $ 12,336,7'1 $I '12,921,41, 4 $I 17,E77,695 RE:tnicted 897,205 3,822,723 7,004,402 1,172,262 UnnestnictE d 3,38EI,E74 ', ,180,223 5,95'1,233 5,320,0.17 8,835,E E15 Total bu: iness-type activities nE t positior $I '15,887,289 $I '18,442,286 $ 22,110,670 $I 25,249,8513 $I 2TE85,� 22 Nimaryl govErnment InvEsted in capital a: sets, net ofl related dEbt $ 34,477,81, 3 $I 52,877,619 $ 55,205,8251 $I 61,808,59,4 $I E17,601,535 RE:tiicted 21,835,-1EIII 'IE1,197,937 6,038,34 9,29E1,710 3,434,149 UrnEstnicted 21,7�8,7E13 39,'108,504 58,86E1,647 E15,347,2,10 72,793,.191 Total pnimaNgovEnnmentnet po:ition $ 78,061,777 $1`108,'184,060 $'120,1'10,82(1 $I13EI,45,1,484 $ 1E13,8.18,W5 Corlllim EIc -276- C ESCHU"IIES COUNTY, ORIEGC N NET PCISITION BY COMPONONT LAST TON FISCAL YEAIR'c (accma d asisi cif aacour ding) Ousiness-type activities Inveiteid in capital assets, net o'l nedateid dEibt 91 20,821,757 91 21;,31'1,9'1'1 Fisc al Year $ 215JI214,9E3 9I 217,3EI9,EI40 Festnicted 2009 20'10 20'11 2012 20'13 Governmental activities 4,0014,099 Ell 5,719 (1,399,846) (1,EI67,929) (3,2109,965) Invested in capital assets, net oil nelated debt $ 76,240,077 $ H,584,053 91 92,525,275 $ f15,9.12,'IE7 91 81%402,8100 Festnicted 2,x'11,903 ;,755,8174 2,97g,E115 4,01x,,7818 21,3EI81,g23 L nuestiiicted 67,2 37,2N 72,826,81701 72,5921,0155 7'I,.IOEI,3EI3 7EI,086,99-1 Iotail govennmental activities neat position 91 14EI,089,3 10 911EIEI,-187,.97 9 170,09EI,gz5 $'170,734,308 91'167,9181,7'14 Ousiness-type activities Inveiteid in capital assets, net o'l nedateid dEibt 91 20,821,757 91 21;,31'1,9'1'1 9 05,780,424 $ 215JI214,9E3 9I 217,3EI9,EI40 Festnicted '1,'130,21812 1,'177,7291,'191,785 5,171,400 951,696 7216,237 Lnrestiiicted 4,0014,099 Ell 5,719 (1,399,846) (1,EI67,929) (3,2109,965) Total tiusiness-type activities net position $I .15,956,140 91 215,105,259 9 25,572,5813 9 25,108,710 $ 2x,826, 1'12 Finimar) govennmen t Inve: ted incaFliW1assets, neit011nelateiddebt $ 97,081,832 9'1'12,8196,564 9 118,305,719 $ -12'1,337,'110 1 1 -1 E1,82 2,4 z 0 F estricted 3,542 ,'187 z ,933,E103 5,171,400 4,g67,481z 3,095,362 1, nuEistuicted TI z 4 1,4219 73,402,5N 72,19-,,4 09 E19,', 38,424 72 ,8117,030 Totalpnirvar} glovennrmintnet position 91 172,045,450 11'191,292,75EI 91195,669,528 $'195,843,018 1I 192,7x4,832 -377- DBSCHLTES COLNTY, OREGON CHANGES IN NET PCISIIION LAST TEN FISCAL YEARS (acclrua) br. ais cif aciclour, Air g) na-ticlavailablE Car Iir l EIC -278- Fiscal Year 21104 211a5 :0118 10111 :001 6l penseE Go%lerr mf ntaIacti'iilies: Glnera[ go,ienlmant $ 14,941,9471 $ 18,E 7: ,151 9 :9,791,115 24,1(1,!21 1 28,99.,445 I ublic praleatian 35,791,7:: 39,908,101 31,516,067 3',019,,132 4!,7:13,290 County) roads 8,341,9'JE 9,133,36! 14,382,881 17,3E 0,4714 14,61 9,597 H(a)lt and welfare 19,,2:1,1:1 20,,171,291 :11,9717,167 21,973,'1,6 23,7:13,197 111 1;147,4( E 1,151,264 1,1'.6,865 1,217,!99 1,211,1(6 Intereston lanl-tem dEbt 3,:6:,51 ( 3,,186,13,1 3,3110,142 3,271,400 3,1( (,Sill Notal gavernmental aathlities ullenses E2,(11 ,79E 89,42:,731 112,1'.5,837 10,1,940,432 11,1,43 2,5,16 E u0no s s-lyn e a clil WE: 9clic whsle 3,E 11,01( 5,191,801 9,11 a8,147 1,033,1,13 8,4(2,9 a5 lair wlpa ca nler 3,801,53, 4,205,671 4,180,993 4,215,712 1,539,224 E V part1 lolallu-riness-tIpeaatNilie: wlpen:a:r 7!118,612 9!191,473 10,0(9,1140 11,3(8,115 .11,042,129 lolal1 nn an gain rnmenl wlpenses $ f0,(3:1,44E $ 98,920,209 7112,2(4,177 11 C2,19,11,17 :1121,439,1115 Prat rEn IEVanUas Gmiern m( nta l a clivita is CI an E s for Eerviaes: Generalivienlmenl $ 14,45:1,8! a $ 17,315,471 9 1,,378,1 e2 1 11,0:11,( 19 : 9,611.,9,18 f t blic safet)l 5,14: , 01 c1 4,8 08,: 51 1,1 E 7,14 8 : ,63 8,12 1 11,501,488 CO L my rc ads 11,32'1,900 12,8 85,E 81 13,9a7,212 11,248,199 14,89 4 ,4,10 Health and VIE lfari 2,409,193 2,796,39: 1,019,197 1,13,1,211 111 1,143,819 1,150,241 1,194,2:0 1,022,945 1,031,31 3 Op E rating grants an d c( ntrit utions 21,914,880 23,126,281 :1:,413,909 21,221,798 22,0:19,4E4 Capital c rants and contril( I'cnE 841,324 1,186,65( 1,015,824 1,991,118 1q,33 3,611 lc tal l avammenlal as '%lilies lrcl ram rwlenues 16,241,0114 82,E 69,489 14,196,892 61,018,321 84,622,535 Eusines:-typeact'1111E : (I[ arlE -r for s i rvlce;: Iclid West( 6,851,778 7,102,221 )1,9(19,923 8,221,183 ;1,719,1(9 Flair &wlpc center 1,E 11,71( 1,'.0!,844 2,1,19;931 3,199,1165 2,749,11'.3 RV nartl - Oneratini grant( ardaorlritullons 101,5!9 75,49( 119,4E0 14e,1(8 111,9!5 Capital grant:r and aontril ulicns 11',190 'Iclalbusinesa-lyneaatillitiE: pragramravenues 8,371,011 '.,(83,159 14,219,114 14,5:18A96 11,678,717 letal pdmaryge%orrnentpre [ ram rev(n1E, $84,(24,1:11 $111,913,041 9 1,1,315,106 : 71546,7117 :I 91,261,212 NEt(ExnEnse)/Revenue Goole rn m( nla l a cti,litie s $(26,772,732) $(26,113,241) 9 (34,078,345) :I (31,9:12,311) :I (33,811,011) Eusinea:rlyneact'lities 984,4:9 (,113,411) 1,19,1)14 (710,399) (3113,312) lc tal 11 r'n a ry ga%le m n1E nl nl l wipe ns a $(25,412,213) $(26,167,161) 9 (311, 8t 8,971) : (31 ,7U,4-,10) :I (3,1,11,1,39 3) Glneral RvicnnesEn( a0erClcnlesinNat Postlon Gowi rn me nta l a clivitie laxer Prc pe rl: l twles, lel lie d for ge n era l l urge s e $ 19,994,734 $ 31,(37,471 9 23,645,120 :I 21,894,192 :I 28,311'.,310 Prcperhl lwle(,le1liedfor stelfffsenices 9,(71,418 12,090,161 14,0(6,127 11,388,410 21,574,214 Prcperhl lwle(, tallied for banded c Ebt 2,912,529 2,024,851 3,076,176 :,939,496 7,0911,190 Tra n( i( nt rc on lax 3,401,167 :,( 18,662 3,213,905 :1,29 cc,195 3,131,226 Unre trialed grants and ca nh't utions - - - Inveslment earnings 1,141,:02 1,198,48:1 3 ,818,118 1,21 (,120 1,01 0,9( 1 Inlerfundequity tranOr - - - ((,016) - Inlerfuncgain (las:)on transferafcalilalassets - 671 (1(9,(48) - - Gain (loss)cn;alecfcanilalassels 4,111,833 (22,181) 'Iran! f, rE (3 9,1,22-,1) 1182,E 8E) (4E 5,230) (514,!96) 2,1E ,411 I ors a n disco mini ( d project Tctal gavernmenlalaetNilies 11,301,157 51,128,11,17 51 8,111,9112 Bt sing (, -type activities: 'lades Prcplrlylwle(,le,liec forbard(d(lEbt 1,11 4,1,9,1-,l 1,904,151 2,012,;131 3,01:,1193 1,9:'.,9(0 Im leslmenl earnin4 s 129,703 127,151 811,392 1,33 4,:141 91 9,381 Interlund I ( uity transfer - - - 6,416 - Interluad lain (Ic ss) on ire nsfercf 4all its I aEsels - (E 71) 109,(98 - - Gain (lo: s) on sale c If aalital as: et( - (45,018) - (12,9114) - 'Iransfer; 194,2271 (82,681 4E 5,:120 514,146 (2,1E,43 1) Ta tal busines s -type activitl(s 2,1E8,8711 2,968,901 3,51'..011 :1,911,512 2,102,910 Talal pr'mary couernlment 7 43,176,029 7 111,,124,1152 1 49,811,1,9 $ 5!,044,329 $ 61,950,812 Cl c nge In I at Pa attic n Go�ierrm4nIsIaclivitlas 7 14,134412( 7 11,702,891 9 0,218,313 $ 1:1,208,436 $ 25,034,941 Business-l)lle activities 3329,338 2,194,'91 3,6(8,305 3.139,223 2„39,520 Ta lel plmary 4 ouern me nl 1 18,10375( 1 1il,197,891 9 11,926,718 $ 16,3,11,619 $ 27,376,41'. na-ticlavailablE Car Iir l EIC -278- i npenses Ga w( rn n E nla 1 a cti, His s-. Ge nera I c ower m ( nl I ublie pra tea tic n a a un ly roacl i 11E alth and vielfare Eldue-ation Int( re! ( in la nc -term debt total I u ie n n e n la l a a livilin s ext E m ea E u: inose-blpe ail: 9 olid was to flair & wipa wile r M part -Iotal I urines( -type aotiwilies wipensc, total 1 rin ary gave mn enl wipenseI I return Rwienues Gavarrmental aathiiliE:: 4 Y arg e s for se rvic( s: Ge ne ral gwiem n Ent F ul He Jail ly Ccunly road: Health and welfare 9duaal OF era lint grants and ca nlobuliorl s Ca pilal grants and c a n h t inion s lolalco,iEnlmenlalactivities trot ran revenues E usinesa-typo aitiwitier. Char( ea far I ( rvic( s: Solid we t le Fa Ir & ext o aan ler RV pa rl Op era ft c 6 re ilts and ca Maliitlon l Capital gra nils a n d cco n tit inion s -Iota I t ui in ( s s-t)lpe as thlilies prc gram re, is nuc s -Iota I I rin art Ila vo rnn an t 1 ragram re, tem iE t flet (Enpensa)/i em ie Gav( rnn ectal aaliwitiea E utlnesa-blpe aaliuities total grin all Iluemnenl net expense G( in, nal R, Niel ties and Otho r a I angles in Na t Position Go ve rnn en tal as liwities: Ta) e( Prop ert)I tax( s, le vie of fa r I c m ral pi I rp os e Prop ertytaxed, levied fcrshi riff ,aniaea Property taxes, levied for I circled dot t Trawl len l ro a n tan llnrn stick d c rants and aaalril utiani Imieatn Ent eamings Into rfi and E qull)I transfer Into rfi In d c ain (lot s) on lraa s fa r of c a l Ila I a ss els Gain (lass) on tale of capital ausets Tra n I fe rt Lass on discontinued prajoct Total t w cern m( nta l a cthilie s 6 i,,-t)lp( aaliviliar. Ta nes Prop ert)I ta: is e, levied for t on dart de t t Invasin an t eaming s Inlerfund eluil)l transfer Inlerfund gain (lo( s) on trarlsfe r of capita I ass els Gain (to ss) ansale aIcapital ease ls Tra n oars Tole I t usin a s s-tyll e a t tivitli s -IolaIIrinall Iwlenrrant a t aacle In N( t Position Gave rnn ental as thilties 6 w in ( ss -typo as th6lies Toilet p rin all t w tern r e n t n/a - Not a w i lla ble C ESCh UT E S CC UN TY, C RE C ON CHAS CIES I� NET POSITION LAST TES FISCAL YEARS (acicirua)I da,,i� cdl acciouri il,hgj -�I19- j( 011 21111 21111 2012 It 1:1 I 27,211,378 $ 24,781,1(9 $ 22,9411,8!111 8 346E8,123 1 33,312,611 41,4! 3,1117 90,033,217 33,64,1,031 :6,1;6,103 17,1106,151 17,419,873 14,701;818 18,1011,711 16,136,367 16,139,481 23,243,391 2:1,831,919 28;921,812 30,116,14: 11,192,951 1,137,873 1,071 97!,91111 197,:11 194,631 3,311,118 :1,4013'.5 3,27:.711 2116,110 2,165,174 11(,84 a,. 70 117,821.3( 7 128,170.217 131640,956 114,110,'.11 6,411,467 7,339,5'.6 7,341,641 7,601,'.12 E, 122,936 ,112,193 :1,710,014 :1,619,3!9 3,676,979 3,192,26, 312,462 322,119 3. 3,81 f 338,1103 139,149 11,810.612 11,367,8,9 11,8111.916 12.016,190 11,693,9- 7 ;.131,7,17,112 8121 113,216 $131 611 2, 3 5143,951,4 9 $ 1, 5,96- ,E 69 1 14,590,394 8 11,272,431 $ 11,7- 40, 2 $ 9,t 7! ,'83 $ 11,627,132 3,618,36 1,509,614 7,43,,816 6,11 92, 8,676,631 11,812,399 1:1,119,175 11,806,46E 15,91,71'. 14730,663 1,1,6,,14 1;019,9'.0 1,711,716 2,06:1,633 2,143,963 919,915 - - - - :16,3'.0,:18 21,1:17,510 3:1,1!!1,732 33,630,072 31,3<:1,011 1,790,080 !,20;,137 71:1,613 23:1,31( 81,51,1 69,315,116 73,218.127 61,611,7!18 68,134,11 f 68,997,919 6,139,63:1 6,3112,160 (1,6(1,'1,- 87 6,90(1,316 6,191,349 1,912,171 1,536,329 1,992 ,262 1,963,399 1,181,106 69,60! 118,126 1(12,0,9 15, 63' 161,0!a !14,105 19,765 39,211 81,306 49,790 6,615,61- II,O! (.320 1,859,069 8.116,703 8,169,363 8 7,,010,930 8 81,311,,1,7 $ 76,519,817 $ 16,646,696 $ 77,767,201 9 (5,,5(11,13- ) 8 (41,57 ,:1,10) 8 (60,473,519) $ (63,701,769) 5 ((115,111,E! 9) (094,628) (3,269,519) ('.1,611,899) (3,301,707) (3,0 E-,58,). 8 (16,736,182) 1 (48,8, 2,169) 8 (63,119, 18) $(67,010,512) $ (60,197,513) 8 111,112 3,153 8 33, 11,345 32,!76,96(1 2,,014,ef7 2,333,34, 3,513,1;1 3,312,173 3,919,:137 2,112,641 1,41 C,! 3, 6,13:1 212,163 4 4,19 7,111 69,672,12 7 1 33,613,128 $ ::1,681,236 $ 33,971,1:17 23,646,133 2:1,551,915 21 ,281,09; 3,400,138 :1,290,215 3,003 ,8(10 3,10,974 3,35 ,31f 3,656,116 961,169 906,17E 78",,846 (511,395) (4,17,711) (331,212) (3,14!,31,1) 6 ,363,177 6, 3- 1,11 C (2,291,409 2,1192,161 3'. 19,11, 1,505,152 1,33,1.0(1 fl 2,111,112 (11I'll 1, 110,117 11,176 10,114 41,512 (340,133) (112,103) 5, 1,165 411,711 331,212 2,!195,946 1,417,718 3,119,113 2641,910 2,801,9116 (16,992,851 : 66,01(,075 67,502,190 $ 67,18, 010 $ 65,1191,311 9,615,15 8 20,090,067 t 3,90;,!148 637,319 $ (2,811,514) (1629281) (0!10,761) 467,124 (463,817) (283,598) 116,47!1 ! 19,247,3C6 (,316,172 t 173,4!B $ (3,096,112) General Flund Unll 8SEIR18C Cammiltec Assigned Unassic nEvd Tao GWEvral Flund All C Ihei GcvvEvrnmenlal Flu nds ReservedtlNanspEvnic able Unreserved, repartEvd in: 9pEvcial rEvvEinue lunds Clap ital prajEvcis hunt s ❑alit servicEv Ilunds Taial UnnEvsEvrvEvc Resiricled, iep artEvd in: 9pEvcial nEvvEinue funds Clap ital prajEvcis ilunc s ❑ebi servicEv Ilunds Taial REvsiuidEvd CarTITTI tlEvd, nErperflErc in: 9pEvcial nErverle funcs Capital prajecils Ilunds Debi servicEv Ilunds 1o1al CcvrrirnilHec Assip8d, nEvpcvrlEvc in: 9pEcial HIVErnue luncs Capflal pncjeds Ilunds C E bi s ervicE Ilurids 1o1al Assigned UnassignEvc, nEvpored iri: Capital prcjecils Ilunds 1oid Unass icned Tc lal all cdheu govE rinrrienlal fluncs ntl.i - Nal avakltk C ESC HUT ES C OUNTY, OREGON BUND SP LAINC ES OF GOV ER NMENTAIL 11M DS LAST TON FMC AIL YEAIRS (mciciffed accrued basin of acc cib ntim gO Flisaal Year 2(1(14 2(1(1'1 2(10(1 210(17 x10(18 -280- C ontir L Evd 5,1.12 ,321 $ 5,EIEl5 ,1aE1 EI,EI3(I,z 821 9 6,8 -1,97118 9 (1,71219,21(121 mtla mtla mtla n,la n,la mtla mtla mtla n,la n,la mtla mtla mtla n,la n,la $ 5,'1.14,3211 $ 5,EEI9,1aE1 $ 6,830,282 9 E,8-1,97118 9 E,71219,21(121 $ 1(11,(1(31 31 166,Elaf 11 (197,114 9 71521,9218 9 989,8121 217,218(1,2133 41,11<1,0210 46,21(;1,988 9(1,4(1'1,210 90,40.1,71121 ,10,8321,182 <I,CIEIE1,321< 2187,902 6171,'14'1 21,819,998 1,EW1,1711 I ,El3EI,E 712 '1,33(I,Ela9 1,1971,789 1,'1211,2EI4 39,996,18E1 45,218,21212 47,8211,(199 11121,236, -108 z 8,1<IE1,S78 mtla m la mtla n,la n,la mtla m la mtla n,la n,la nda nda mtla n, la n/a mtla i mtla i mtla n,la n, la mtla mtla ntla n, la n, la n,la nda no1�i n,la n/a mtlai mtlai m la n,la n,la Na nda rola n,la n/a Na nda rola n, la n/a mtla mtla mtla n,la n/a $ 40,718,'149 91 z6,244,EI33 31 z8,618,E113 31 53,a.Ig,'1r14 $ 451,1.18,19(1 -280- C ontir L Evd GEmEW I Fund L nnEISamid Clamrr illEld AssignEld L nassigned Tats I GenERis I F and All CI11hElr Ga�eunrriEnlE I F unds RE SE rued INanspende LIE L nrE SE rVE d, nE pari ec in: SIDE die I HE VE nuE flunc s CEdiisd clnajecls funds DELI service lunds hole I UnIiE SE Riec REstliictEd, rE i C in: SIDE die I HE VE nuE flunc s CE piial clnajects funds DE bil SE rvice funds llaial Reslricrlec ClamniillEld, HE clor ac in: BCIE aiE I HE VEln1JE1 lunds Ce pile I clncii funds DElbi sErvice lunds llole I CarrirriiltEc AssignE d, 110par ed in: 9pE sial nEIVElnue func s Ce pile I clncii funds DEbV service lunds Molal Assigned L nassignec , napartEld in: CapiVe I pnajects funds halal Unessigned Tatal all oiheii cimeunrriental func s nde - Nat eveikit le DESC HU11ES COUNTY, OREGC N FUN 0 BAILAN C ES C F GICVERN ME NTAIL FUNDI LAST TEN F ISCAL YEAS S (modifiac accrual klasis of auciountling) F isae I Yew r 20C91 SC1C Ic111 2C'IS 2('13 $ 1,1'19,151 $ 9,933,6'12 $I - $ - $ - n,la n/e - n,la n/e RZ81,1'13 •10,(1&1,1.1(1 8,697,314 n,la n/e z,62,1,7151 11,242 ,EITI 9,8,36,112 $ 1,'1'19,151 $ 9,933,(1'12 $ '1z,10z,EI7CI $ •1:1,321,349 9 15,493,486 $ 871,489 $ 809,699 $I 888,1aE1 $I 894,228 9 •1,212,229 49,941,406 9f1,(11'1,343 - 1,328,618 958,9'1'1 - - - Ei 141 1,101,-183 - - - 51,11 6CI,'I3'1,33EI - - n,la n/e 3(1,171,32(1 4,1,113,18&1 92,491,418 nila n/a 1,351,Ek 3 1,Ci - n,la n/e (161,399 EI 8:1,90(1 416,'189 38,(19(1 44,1148,2.1(1 92,9(17,6(14 n,la n/e 13,396,391 •11,821,(106 1a,312,114 nila n/e 123, 361 122, 39'1 - nila n/e - - 519,897 '13,8'1El, 152 •11,943,361 10,982,(11'1 n li n/a E1,236,81CI 8,9a3,(18(1 4,'110,144 nila n/e 17k ,E141 14 (1,113 199,229 nila n/a EIM,Ml 1E' -i - - - 1,39(1 1,39"1 4,939,313 nila n/e (3,323,970 (3,989,12'1) (2,097,525) - - (3,223,970 Q3,989,12'I) i12,(197,939) $ 58,00CI,1'11 $ 6CI,93E1,a32 $ 51,'122,351 $ 9CI,991,9I�I g E18,(IEI3,112 -38'1- DESCHI.TES COUNTY, OREGON CHANCIES IN FUND BALANCES - CICIVERNME Ill FUNCS LAST TEN RISCAL YEARS (modificidaccaa kasiisofaccourilling, Revenue, Taxes L icEirises and pemrr its Firies, 1lclnfeitunEls aric plenialties Spleciial assessn Elrits IntEmes'l avid nenis IntE11151Gvernn enial Changes flan serviaEls Other Molal nevenues Explenc ill u rE s GEMIEina l guvEmrin Elrii Public SMElty County noa( s Hey Ith anc welfaua Ec ucatiori Debt serviaE1 F ninaiplal Iniailesl TrustEie 'leEIS Debt issuancE1 Mists Capital autlay Total erpElnciluuas Er cess till ueb eriues abed (url( Eln) 9ApEInciluraS C 1H Em Hinariain5l Sou was (U@Ie@I TilansilEms in TnanSIM Gut Dettissuanae Bun( pIIIEIrr iun Ac isccunt Reiluridinig bcincs issuEld Payn anis tci asclow agerit Prciaeocs cd sale oil assails Tata I ail financing SCIUMEIS (USEIS) Net ahangEi in flunc balances Detl t serviaEl as a plEmcenta gEi cif rioriaapital ED pEiric HWEIS Fisclal Yeah $1 3E,EI'1z,572 $1 4(1,Z'1C1,161 $1 4z,1821,E3EI $1 ZT'IC10,6E8 91 E3.6El E'IEll 'IEl E35,34 941,43(1 621'1,114 59'1,882 1,20EI,E61 1,331,0139 1,90EI,2103 1,513,822 '1,65 8,9E19 1'19,939 025,401 3719,821 210,1r'l 482,403 1,051,0161 -1,881[I,CI51 1,183,331 4,914,934 4,721,688 3E1,561,545 41,342,053 42,33(1,2191 43,230,393 15,516,216 'I1,06CI,-181 '1(,221,923 2CI,z6(1,121 210,983,902 18,658,6(19 1,(14:1,265 J,12E1,543 2,213,,831 918,935 417,81 EI 91,365,(15(1 1a5,z83,1'1El 1'1,c z'1(1,17EI '119,734,529 '199,85'1,489 22,121,12EI 'IEI,593,9121 23,1l 213,946,449 216,919,719 3,,53E1,28EI 3,1111,171.070 3z,S133,C1513 38,1217,802 13,789,30 S1,05z,Cl '11,19Cl '13,EI951,E19C1 13,214,(IEIl 19,203,'127 21,9921,3521 23,2921,183 29,(1351,349 26,828,z 712 29,908,397 1,143,468 1,151,262 1,19E1,069 1,2'17,5199 'It213,8EIEI z ,21951,975 ,Cl2� ,109 ,14EI,98� 4,0(13,2 40 4,329,911 3,z421,z951 3,34(1,(145 3,2143,961 3,OE19,292 3,09'1,3E10 - 1,089 3,43(1 5,1111'10 9,21 C] - 13C1,5'IEl 133,Ell 12,2 E0 - 2(1,949,56CI 'I1,E1621,5123 EllEl,94EI 9,110,5'10 8,698,4EI4 1'1E1,2E13,89Z 101,131[1,E1351 1.11,218EI,CISl21 'I15,5915,E1'1'1 '199,213,513 ('IEI,El 21,353,(1751 z,122l 4,'138,x'18 (3,3212,0218) '11,(123,(122 'I El88,z0CI 21(1, 9'Iz,El'15l 21a,709,50 18,214,324 I'l1,z28,17z) ('151,183,960 121,34ElZ31) (212,2CI3,810) (18,42'1,29E1) 1,C188,9aE1 3,E17E1,3821 '1,017,0(10 1,193,9 9, 51'1Ell CIaC1 - - - (1,138,1352) (EI,171,4 az) - - 2,;121,129 z91,0021 1ffl,590 580,384 '119,8119 51,(109,(181 1,12EI,918CI (921,216Ep 2213,022 (51'1,017) $I (9,E1851,163) $1 EI,CI821,C1951 $1 J'El ,E1'18 91 4,3EI'1,740 91 (3,413,'1(19) 8.0% 1.8% 1.9% EI.EI°/a 5..1°/a CarillEC -21821- CIESCHUTES C OL N TY, CIREC ON CHANGE S Il� F U ND BAIL AINC ES - GOVERNMENTAL FL NDS L AST TE N FISC All. SIE AIRS (mcidified accrual basin of accau Ming) Rev emu esi Tas as U icEinses and plarrr its Hines, kinlleiiunas and plamadlies Splaaial assessments InllElnesi and raniis IndEindav ei nmanial Changes flan sen iaEIs Clther loiEil ne�eriuEis E) Flenic liturEs Gananal govEmnmenl PUICRI sallaty Counly noac s Health and w al lane Ec uaailion Det It sen iaEi F niriciplal Irleuesl Trustau 1EIEIS ❑ebt iss uarica casts Capital outlay Talail erplaniciluues E>aess oflneNenuas men (uri( ar) ar plEinc i I urns C 11 E n F inariainig SOL uaE s Ill Trar s1Ems in TnansilEms aut Dett issuariae Bond pinEirriurri/cisaaunt Relluriding banics issuEid Payrr ands la escmaw agerit PrCIC9EIds al sale oil assals Tateil allhEm llinanaing sciuraEIS (USEIs) l\ all aharigEi in flunc talanCIEls Dat t sen iaEi ais a plEmaeritagEi of roncaplital a>pEiric itunEis F Isiaal Yeam 1,c09 ;'010 ;'011 :012 ;'0121 E9,7EE,EEE $ 63,7219,31E $ E3,EOE,'10C $ E4,EzE,EE3 $ 60,03E,1CCI 4" 0,9E Cl Ez 9,a13 E8%,Iz 21 778,2217 9(1Cl, 0,14 I,6zE,'134 I,EzE,313 1,E9EI,621 1,417,2zE 1,3,1E"Iz3 474,E,19 21,17, 91 E1 '193,60E 'IEI'1,4EIE] 017EI,E1E 4,a(ICI,EiEl3 21,360,03E 21,E9E,EzEl 21,5,19,210 21,4EI3,8E19 77,-1,13,0EIE 17,21E 7,814 E21,21JE,719 EE,602,9EI4 83,91'l,8E0 16,999,5<I'I 17 ,E1'I E ,5EI'I 17 ,E'I E ,E 03 16,1,1 9,6E 9 19,01(IE ,Ez 3 357,'16EI 921E,9z7 E0,1,74C 439,2169 E321,E(IE 'I6C,E2'1,787 '16z,31C1,9'IE '16%212%E7E '11,1,7216,01E 'I7z,7EEI,E14 214,9'IEl, 41 221,473,'li3 J21,EVIZ,c2'1 -121,6CIE1,034 23,03E1,321C1 74,019,3(IE 14,E121E1,6,13 7E,'159,4E14 E -1,61C,7,16 83,71E,E)<E I7,a(14,01E 1,1,,1(16,0(121 'IE,EPE,99'1 1E,6321,'IEE '13,4,14,0(13 JE, 199,21z4 21E,Ez[1,307 C'1,721E,E17 a0,9CIE,0,13 3E,21ZE,8EI'l '1,'137,873 '1,07E,7EI9 919,9EIC 6EI7,5101 EE4,Ei321 4,,1x13,°'121 Z,Ea,E,19 E,EIE,72E1 E,ZIE,E? CI E,7,IC,CKlEI 3,C19C1,0,lE 3,219E1,7CIE :1,'157,962 21,63'1,3211 21,3EIEI,E�IE 3,06EI 21,4 ,1 E 3,301 EI 21,9,1 0 21,61 Cl 2137,6,1 7 9,47 '1 - 37 21,216 213,4219 I-1,EE9,ME] 121,EW1,7E'I E,214E,4z21 3, MAII9 0,46E,339 '164,89'1,3321 '160,36E,9zE '167,2113,68E 'I6EI,437,31El 'I6EI,7zC,E(IEI (4,069,EZE) 4,C1(14,9ia 21,cmE,E9�- E,2EIE,697 E,0zEI,3(IE 23,213'1,21321 'I%839,321E '121, 3,13,E01El 1CI,7(1-1,7EIE 'l3,'191,EE3 (,Ic,097,7321) (20,C1(IE,219CI) ('I,CI'121,'12El) ('1'1,673,036) ('13,ElE,4E E) '13,3521,21,1 Cl 1,321(1,0(10 4CI,COC - �E1,2177 (4,83E) - - z9,'I(19 - - 21'1,893,3621 3,a(IC,a(ICI - - (2PI,E21CI,7z 7) (3,a213,Ez 9) 13,3321,0217 I,'1z6,2CIa ('I,EEE,c'Ia) (598,6,1E) (4CIE,3121) 9,21621,4,1121 $ E,'15'1J (I $ 357,E8:1 II 4,690,az'I $ 7,637,99EI 5. WA 5.E -281•. E.6% 5.(1°/a 4.9% DESCHUTES COUNTY, OREC ON ASSESSEDI VALUE RIND 13STIMATEDI AICTUAIL VALUE CIF TAIXAIBL E F R CIPERITY LAST TEN FISCAL NIEAIRIS (in Ilhousiaands of ddkirs] RE al Ra apertj PE rsrar al Rror E rty MariufacWrE d h arrae:a FlflaalYcar saEssleC esllimaatEd AssEssed Eslirraalled AssEssEd BsllmatEd Ended A r e 3(, ValuE atu al V611 a ValuE Aatu al Valu a Valuc ACltl al Vada e 'ICI(14 10,z 8z ,CIC6 15,'192,N'I 2EI9,9E(I 28CI,CIE32 72,507 8(I,z 48 X109 I'I,z (17,2210 16,80,289 3(18,985 3g8,C19C1 73,77'1 82,34 2CIOEI 12,640,(190 2q,2C17,697 339,2 96 311'' E16 E12,9E 9 E17,888 2007 13,870,707 27,6'1'1,646 383,247 383,247 E-1,946 El7,EE3 2CI08 '15,(120,EIE12 38,089,1EIE x'15,380 z'19,E4El 98,898 85,CIE7 Kai 15,988,780 3E3,7E9,�49 408,796 zEIEI,E13EI 95,9E19 EI'I,:ICR 2CI'ICI '16,729,2 E16 32,2z 4,z 72 � 39,296 z 3C ,AN 94,578 E10,723 2CI'11 '16,E175,389 22,6'13,7EI(I 4'11,330 Z'11,33(1 28,228 91,783 2C1,121 16,786,626 2q,6C2,642 3CO3OE3 39(1,CIE 3 24,922 47,3x7 2(1'13 17,006,(IC14 2q,'134,87c 376,567 37EI,EE17 22,904 45,3CI8 Sou i aes: De schuIes Cc unty PssEassc u's De partrrient and De schutes Cc unly Tax Otlice I'1) includes tax• axe rapt poor arty Corillinued -2EI4 - DE SCF LTES COUNTY, OREGON ASSESSED VALUE AN ESTIMATED AIC-11LAIL VALID E OF 11AIXAIE 11-13 RRCIPERIIY LAST -nEN FISCAL N EAIRS (ir dhowiands of dcdkirs, Pc k lice Wiliti(is Ely emphlicinis TcHal Assusaeid Valuell'1; as a Taxat le Rainigu of halal F arae rilac a of Asselssed Ea9irrieted Asselssed Asselssed EsIlirnaitad Direicil Ta) Estimalac Values AIctual Values Valuci Values Actual Value Rales Faid Acillual Valua 3.'17,,e93 33(1,le84r1 151,4912 1'1,'199,,e514 IFII,EI93,EI'13 AAEIC17-51.6�4CI 70.11,10% 3,e 8,827 3511,EI43 '16,142 12,2'12,EIIEI'I '17,0213,,e7'1 21.7011'1-51.EIE109 59.3501/4 3,13,3219 327,047 16,319 13,3,e9,,e75 20,N'I,El7EI r.8938-9.72 l EBATI1/4 33'I,E145 338,869 22,612 14,62151,393 28,�all ,'i'IFII A.Elf1k8-9.738E11 91.E117,10/4 3912,6'16 359,Ie111 23,638 19,823,948 36,940,(EI"I 21.9780-51.81187 42AC11/4 388,E138 X03,899 251,8(13 16,874,FIIE10 37,E19'1,,e89 2.9'170.6.'IC16C 44.83(1% 417,996 z 3( ,99(1 218,577 17,6'12,789 33,17,1l,z EIS 21.7EIC151-6.Jaall 93.1761/4 436,787 le9(1,30Ell 311,0C19 17,740,725 23,927,17E1 2.8N7-6.259EI 75.937% 438,'134 X93,090 M,'IE16 17,626,109 2'I,,1iEI3,7'18 1.8818 E1.2zEIE1 81.8'18'/0 4.19,3E1'1 �4,1l,z42 114,3711 17,arm, 526 2'1,(IC12,197 2.9121-El.271(1 851.0'14% 285- DESCHUrES CCIUNTY, OREGON DIRECT OVERLAPPING PRC PHRTY TAX RAITEE LAST TEN FISCAL YEAIRS (rata per $,I, (IQCI of aaseaaed v clue) Clou( ty direct rages Rates lei tied it a II taxable CI( linty prop( riles: General ,ail Bou(I IIairgra ands Bond SI eriff ((7o( nlywide) Clounttjlxenslan/41i CISD 911 CSa 911 Local aptia n (Io( nt�l dis trict: I aid b)l all I ra I erlies Rapes levied to to ) a I k rural Clounty properties: SI erffl(Cot nt�l) SI arift (Rt ral) Rapes Wiled it Ina( rported a nd aSO lax codes: SI erifl (Incorporated) Cler a In County pro perlies a re s ubjecl to one of tl a 91 gl rapes: Bend I Ibrary Bond Redmoo(I Library Bond S(urriver Libras E and Paid by Black Butte It roper les only: E lack Butte Rancl CISC1 81ack Butte Rancl CISD Laaal CII t Pa id b,l Suneiver proper ies only: S( driver Service Clistr'ct Range of County Wrest Rates Paid Cllty and down rale s 8eu(I Redmond Si: ters I a Pine E erl(I Urban Renew( I Special Lev)l Clit)l of Redmond Bond S( it river Se rvice Diff: trict Redmond Domintovin Urban Renemial Leii�l RedmoodAirlarl Urban Renemial Leii�l Library dislniat rales Fire disllrlol rates Parks and re a re a Ila it dlstnicl raffles School dislniat rates Road dislniat ralles CItt e r specia 1 di: As I ralles Fiscal )ear Ta ) e s a re Payable 2004 2005 2006 2487 2008 '1..783 1.: ]81 1.: 781 1.2783 1.2181 x.1780 0.11899 a.1012 0.1402 0.1778 a.1702 0.•1811 4.18a1 0.1421 0.1289 x.0224 0.11224 4.11224 0.0224 4A3V x.1618 0.1811E a.11a1a 0.1618 4.1818 x.0900 0.119aa 11.x900 0.0904 1.9007 1.88a1 1.E 178 1.8318 3.878a 1.1200 1.8aa0 1.8000 1.6044 - I ,Iaaa x.7800 0.82aa 11.8200 0.8200 x.1189 0.11921, 11.x991 0.0856 4.4898 x.0916 0.11]E2 11,4]:: 0.0618 4.11!8E x.0733 11.111a8 11.x868 0.0637 0.11811] 1.0499 1.114 9 9 1. 4 9 9 1.0499 1.11,19 9 0.4004 4.,Iaaa 2.8900 2.91110 2.9 a 00 3.0200 a .4111 a 2.88a]-:.6440 2.7001-5.88a9 2.89:8-9.]206 2.6948-5.7385 2.6780-!.8118] 3.8035 8.0643 2.8417 a.2045 a.1776 .8900 a.6500 a.2848 0.5500 1.11924 - 2.7317 0.2244 - 1.,16 10 5.192E -1.4751 0.,1,11 C - 1 .6500 4.2895 Sources: C1e: ahutes Clountil/I:,es: ails Clfflce and Descl lite: CIa( nt�l Finaaae C.lepartnient -21E 6- 2.8 a 7 9 6.8 8,1 7 2.8 ,I 11 0.:7E8 :13 9 2.91a8 8!1]'18 0.994 0 1.092,1 - 2.7117 C., 200- IA61 9.4946 - 7.9116 0.4249-3.9ECC 4.2899 7.ta7E 8.8847 7.8�I1] 8.9192 9.1196 2.9800 a .,1676 a.9900 1.9 974 - 2.T 17 0.2200 - 1!1818 5., 9'19 - ].91111 0.187' - 7.8900 (.2899 2.8035 6.0643 2.6417 0.2266 0.0893 3.0204 0.3218 0.5500 1.09 24 - 2.7311 0.330a -1.4610 6A 6 8 9 •• 7.3835 9.18 71 - 3.6504 0.2815 2.807! 6.1617 2.611 ] 1.88411 4.2! 99 4.07! 9 3.4]44 4.•1719 0.! sac 1.0921-7.:a81 0.2200 - 1.4614 6.4471 - 7.27! 1 0.783' - 9 .6E a a 4.7898 Corllinuec DBSCHUTBS CCUNIY, OREGON DIRECT GVERLAIRPINGI RRCIPERTY TAY RATES LAST TON RISICAL YEAIRS (ratEl peri $1, 010101 of aaaesaed vale EI) Cleunt) c ire( t rates Rates levied to all taxable Cla unty pnopc Mr., : General Jail Band Rairgrounda E and St a riff (Cla untywide) (lo( my Exten! !on/4F CSO 911 CIS❑ 911 Lot aIOntion Clounty distriatE paid t y all nronertie: Rates levied Flo taxable runal Clount) proper Is s: St eriff (C aunty) St eriff (F a ral) R+ tea levied ilo Incorporalled and CISD G n a a des: St eriff (Incarnarated) Ca rtaln C a ur ty propertie s are s able ( t to one oR a fa Ilov Ing rates: Bend Library E and Redmond Lit vary E oncl Sa n river Lit rary Bond Raid t )I Bla( I Butla propen les only: Black Butte Ranot CSO Black Butte Ranot CSD L coal Clnt Raid t )I Sunriven pro pert les only: Sun river Serviae District Range o' ( a ( my C ire ( t Rates Paid Clity and town rapes Band Re (Irn and Sister: La Pine Bend Urban ReneKal Special Lev)I ( ity of F edmond Bond Sun river Serviae District Reclrnond0awntoKnUrtan ReneKallevy R e c ur and F irport Urt , n ReneK al l e vy Library distaicl as if E Rine dlsinicl as es Parks and recnealion dis' niat rales Schooldislidci nE as Road dls1rlc rates CIO orsilo( lei disiaia nates Ria (al Ya i r Taxes ane Payable 2009 IM 2011 20'12 IM 1.7 7E 1 1.2783 1.2711 1.3 1E 3 1.2783 0.1779 0.1395 0.139E a.1124 0.1291 0.1' 1a 0.1441 0.1,18, a.1369 0.1405 0.9900 0.9500 0,93aa 0.9200 0.9500 0A334 0.0224 0.033,1 M224 0.0221 0.181E 0.1618 0.1618 a.1618 0.11111 0.7700 0.2300 0.230a a.3300 0.2300 3,9110 2.9261 2.89,11 3.8E 18 2.9121 1.,1000 1.4000 1.400a 1,4000 1.4000 0A892 0.0868 0.01E a a.0836 0.0791 0A167 0.0572 0.0598 a.0498 - 0 A 99 C 0.0598 0.0591 a A 950 0.0189 1.a 4 9 9 1.0499 1.019 9 1.49 9 1.0499 a.4000 0.4000 0.550a a.9900 0.5500 3.1100 3.2200 3.31 a a 7.7100 3.3100 2.9170-8.1060 3.]805-6.2059 2.891]-6.2:98 3.E818-6.3468 2.9121-6.2710 :.E C 39 2.8035 2,8 a 11 -8035 2.803: 8.1643 6.1643 6.1847 4.4101 4.4101 7.8417 2.6417 2.8,111 ..6417 2.6111 1.9800 1.9800 1.8 a a 0 1.8000 1.90a a 0.1100 0.2666 0.3191 - a.1020 0.11118 0A1411 0.0831 0.081a 7.1:00 3.2200 3.7100 7.:100 3.310a a.9900 0.5500 0.11aC 0.9500 0.550a 1.092,1 - M742 742 1.0924 - 3.0705 1.093 , I -3.0]4 4 1A 9 94-1.0744 1.0924-3.0; 33 0.2200-1.01a 0.3300-1.4610 0.2200-1.4610 0.2200-'1,1610 0.3300-1.4610 6.81 ! 'I - 1.3424 6.5907 - 8.4371 6.4933-8.1 IQ 6 E A E 49-E.4065 6.6692-8.4108 0.7811 - 1.6100 C.6600 - 3.6500 0.32,18-3.4! a 0 C! 180-9.7331 0.4377-3.11500 a.1848 0.3809 0.3]97 x.7776 0.2899 3871- DESCHUTES COUNTY, OREGON PRINCIIFAIL PROIPERTY TAIDIPAYERS CURRENT FI1ICIAIL AND NINE YEARS AGO 20' 3 Pei as mage o1 Total County Taxable 1 axi ble A: sessed Taxon ver Pssae a ed N i lue Rank balue Facificorp (Pi $ 85,135,000 Clas Transmission Norlhvest(lorganation' 70,223,300 CWcade Natural Gas Coupon tion 19,908,000 Bend C)Iable (lommunication: I LCI 11, 122,000 Ce:chutes Buewery Inc 79,391,130 Touchma iM at N or nt Bachelo i Village LLCI 1,1,656,120 Euterna LLC 77,736,566 E unriver F esor I int ited Par ners t ip 11,1 17,930 CIV£ 4 LLC 12,140,290 CIE nta rylinli (Formerly Qwest Clorpouation) 71,1 11,300 Bagle Crest Inc - Mt. Baal a for Ina Bra( I s Resources - Bend N illwork rlystems Inc - Bend River Mall LL(I 11,989,453 Notal $ 447,541,636 ' Farmerly knov in as PG 81 E Gas 1 ran: n ission i goal ce: C e: chutes County P : sessoii s C a par ment 1 2 3 4 5 6 7 8 9 10 -2$$- 2004 Percentage of Tloial Clounty 1 i )a ble 1 a) i ble Assessed P sse:: ed Value lianl Value 0.48'/a $ 52,393,000 7 0.�I71/0 0.39'/a 7.1,535,060 3 0.941/. 0.28"'/a 78,234,350 7 0.391/0 0.23"' 0.20'A 0.19'41 0.19' I - - - 0.19$11 11,989,453 6 0.291/c 0.18"/a - 0.17'/ 76,032,041 1 0.98ak 38,154,941 iI 0.1,1ak 33,753,716 9 0.1 a% '18,472,582 9 0.'I71/C '16,894,186 9 0.'19a/C '15,964,837 10 0.1'11/c 2.50"'/a $ 783,424,166 3.471k Scurae: Deisahutes Ccuniy Flinanae DeRlartnienl �,I) Netl cif cisaeunis anc acjustrranis. -2K. Talal Callcialliaris to Data Amol r Rencenlacle of C1ESC HUTES C OL NTY, C REG ON Levy 9 M,4CI8 RROPERTY IAIAES LEVIES ANC COLLECTICINS za,719 991.99za/4 LAST TE N FISCAL Y EARS 99.9 9z aia z 6,:ICI9 (0mouriFIsexp resae dM trat, spinda,j a 3, 11C18 99.97'I'ia Colleclec v<illhin the Fiscal Yew 99.9 39 a/a E13,0C 9 of i h c Lcivy Fiaaal Year Talal Tax Lcivy Calleatiaris iri Enc ed fan Fiscal Yew ArrICn. nit Peuaciritage oil SubsecIL cinit u nci 310, IN Collaclac Lcivy Yciariv 1004 3z,40EI 133,-12 971.'CI9% 996: :1009 4CI,7a'I 1:19,1118 9171.5371°/0 'I,CICI'I :1(1(16 421,7184 41,E1711 971.8661% 9'10 'ICI(171 461,0121 4z,E1719 971.1C171% 1,,134 'ICICIEI 51,'I�Id 9(1,71521 95.51371% .1,396 21009 60,474 9E,843 93.9E 61% 3,594 21(1'1(1 613,'1621 61(1,(1'1;1 99.018% 2,994 21(11'1 61,'1661 61(1,991 95.81a% 2,1713 21(1121 691,5321 61(1,9210 961.794% '1,1716 21(113 61,4f1d 611,931 971.5971% - Scurae: Deisahutes Ccuniy Flinanae DeRlartnienl �,I) Netl cif cisaeunis anc acjustrranis. -2K. Talal Callcialliaris to Data Amol r Rencenlacle of Calleallec Levy 9 M,4CI8 1aC1.C1aC1a/a za,719 991.99za/4 z 2,781 99.9 9z aia z 6,:ICI9 95.9 9::hia a 3, 11C18 99.97'I'ia E 0,4371 99.9 39 a/a E13,0C 9 99.715E1a/a E12,713a 99.;:1'IClaia EI -1,8C 3 98.EI3z 1/a 61'1,91321 971.9571`i4 (1) gee pa( a 294 lloi personal income and populatia n data. nda - N of ava ila ble. -290- aapilal Leases Lcans $ 342 $ 802 43 409 22 359 88 309 - 259 209 59 49 8' 23 C:ontir L 9C CESCHWES COUNTY, OREGON RATIC S C R OUTSTANDING DEBI BY TYPE LAST TON FISCAL YEARS (ooiWars it Ihow ar c s, Elx ce[ it per capilla) Goveiinmenla I Acllivilies Geneual Limited 9geclal (lertilliaates Rt II Haigh Hiscal abligalion lax AssessmenI C and Credit Yew Bot ds Bc nds Bc nds Rar icipatic n Obligations 2404 25,684 ' 2,4E 6 $ 347 9,760 $ 27,091 2405 23,68 ' 2,490 286 7,360 31,821 2906 2',553 ' 2,424 136 955 36,' 77 2907 19,29 .2,3E 0 117 670 35,E 38 2008 19 ,90E '2,32 9 30 370 34,2 25 2009 14,392 ' 2,246 - 46,943 20,0 1',717 '2,137 45,49 20' 8,873 ,3E 6 43,352 29' 2 5,853 22 3 42,299 2G'3 2,70(1 " ,02 6 39,835 (1) gee pa( a 294 lloi personal income and populatia n data. nda - N of ava ila ble. -290- aapilal Leases Lcans $ 342 $ 802 43 409 22 359 88 309 - 259 209 59 49 8' 23 C:ontir L 9C C EvICF L TE S CC UNTY, OREG ON RATICS OF C UTSTAINDING DEBT BY TYPE LAST TEN RISCAL YEARS (dalkirs it llhouslanda, except par cap a) -291- Business-Ilype Activi'lies Genei a I Mull Faith I allal F ei centage Fiscal Clbliga111an and aredill Prirriary of Fensanal Per Year Bands Oblig.tians Laans Gavernmierrl Incame(1) Caplil: (1) 200 1 23,954 $ 6,237 $ .' 25 $ 107,2, 8 2.6 TA $ 831.56 200.' 22,930 8,893 513 '108,389 2.391/4 799.9 2006 21,791 8,69.' 501 102,604 2.051/4 7'15.93 2007 24,408 18,141 4188 107,789 2.00'/< 7'18.45 2008 19 ,'144 1 A,629 4170 101,355 1.80'A 654.24 2009 1 A,630 1 A,039 4153 '108,003 1.89'A 686.9 9 2014 1(,992 16,432 4135 '102,354 1.781W 648.20 2011 14,203 1.' ,804 d1H 7 94,175 1.581W .' 92.76 2012 1: ,264 1.' ,421 399 87,538 Na 546.63 2013 9,941 14,69E 380 78,600 Na nda -291- DESCHUTE S CC UNTY, ORE C N RATIO OR GENERAL BONDED DEBT OUTSTANDING LAST TEN FI.c CAL YEARS (dallars in Mouaandci, axciapt per capiki) -29,1- Perac ril age of Less: Almounits E si imated CIE ric ual A% ailabic in ACI Lal Taii at le Fiscal Otligation Deti Serviae Value of Year Bonds ill) Ru ric (2' Total PuclpE riy 113) Per Capita 114) 0004 $ 49,638 1 9911 1 48,647 0.13'1 % 39,11.85 0005 46,613 El111 45,802 0.06% 361.49 0006 43,344 961 42,383 0.011% 319.67 0007 3c1,707 E125 38,882 0.14% 071.06 0008 36,092 E195 35,397 0.10% 24(1.'17 0009 32,022 199 3'1,223 O.CIa% 206.70 00'10 27,109 1,020 26,489 O.CIa% '176.25 00'1 11 23,076 '1,483 21,993 0.10% 146.'14 00'12 '18,'1'13 '1,043 '16,870 O.CIEl% '11Z .011 0013 '10,641 '1,042 '11,599 0.06% 78.94 Node: Details rec aiding tl• E COL ON's CIL tstaric iric C E Lt can be fCIL ric in the riatE E to ih a fimariciial staiemEniis. 11; phis is the geriEHal Larided dell oil Laih cOVEinmErltal an( LmdrIEE -type adNitiEs, net oil 11ElatEC premiums, c isOounills anic ac ju: tmerrls. (12) ll h is is the amau rr rE stniC1tE d 1lor c E lct c1E rvi(1E piiiriaipal F aymerlls. (13) SEE 11he Scihedule OfPEflEssec Va1LE aric the E,iimaiec AatLaI Value cf llaxaL Ie RiccErly on cage 284. (14) ROK L Iatiori c aia care be fOL ric ini th E SOhec L IE1 oil DE rrloCli aphic anc BOoromic S1 atisiics c r paC E1 09,11. ri/a - Noi mailable. -29,1- C ESC HUTES C OUNTYI, C REG ON DIP ECT AND CIVERLAPPING GICIVEPNNIENTAL ACI-I-IVITIES CEBT AS OF , UNE 34, 2013 (do kers in dhousan da) A rriciu rIl Esilimi lied Aplplliaabla to Debi F encer lage F Orria ry Governmenillal Uniil Clutslandirlc Appliaable Claverrmerill Debt rlepaic with pinoperty taxes BEnd Nelra Pank 81 Rea Dislriat I 219,0(IC 1CIC. C(IC C% S 219,CI(IC Ceninal CIrE gone Cammunii) Colleg18 39,51C 82.8 C 9°ra 32,78C City oil BE rid 9(I,0z a 1 CIO.0(ICIC°ra 90,04 a Cily oil La Rine 499 1CIO.00CIa°ra 499 City of Recmanc 2,OEI1 1(Ia.a(I(Ia% 2,0E11 Clm ercalE RFPD '119 1 CIOA(I(Ia°ra '119 Croak County Sahaal Disl rid 211,Oz71 '1.3199% 211 Croaked Riven Ranah RF PD VI-5CI3 2,619 9.143'1 ON 2z C Croaked Riven Raniah Splenial Road Disiniai 439 9.2800ra z Deschules Courily RFPD 2 JBEirid; 1,52E 1CI0.00(Ia°ra 1,528 Desch ulles Courrly Sah ciol Disti iall 1 JBEind-L a Rine; 191,'19E1 1 C 0.0( (Ia°ra 191,'19 a Desah ules Courrly Sah ciol Distniail 2 ilRec manic) 169,9921 93.5c 81 ON 1 a ,'I (19 Desol-uies COLriiy Sahaol Distniall EI ij9isters) 2(I,81E1 99.999'1 ON 20,8EI1 La Ririe Parks & REicireaiicln C istniall 49a 1a0.00(Ia°ra 49a L a Flirie RF PD 2(ICI 97.1600% 'I c EI L a F irie Splenial SOWER Dislnial 'I z 4 1 CIOA(IC a% I Z 4 Laay RiVE11191 Rom Districrl 2CI 1CIa.C(ICa% 11IC Rec manic Ar8a Fark & Raamaiian Distiiall 619 1CIO.0(IC CON 829 Rec rnanc Fii a & REISCIUEI 799 99.92180% 7c4 Sisters RFPD QCamp Sheirrlan; 2,11E 85.694 20/c 1,8EI4 1 EuuebaniniEl Water C istnici 6(IC 1 CIO. 0( CIC ON 6(IC Sut ic11al, marlaplping cetjl 49E ,7z4 Desalt a les County dirEiat c ebt 93,584 Total dinecil and civEnilaplpling debt $ 882,328 SounciEis: CIrElgorl Siaie lileasur�l, Debt MamagerrElnrl Inilormaticin ElystEirri Nale: CIVEmIaplFlincl dcivEmnlmElnls arEl lhase ti -al aoiniaidEl, aV least in Bart, wiih the geogilaKlhic liaunceriEls of ihE1 Cauriiy. This sahecule estimalEs the plartiori cdthe ciuisiaridinig cebi cif those marlaplKlirid gauElrrimElnVs Ihai is borne liy the nElsic Eris anc businiesses oil Desai CCILMN. This eslimale is 'Ire gEucEiniaga oilthe veal maiikEii valce cd the "Ts x Cace Ama" IciaaitEic within the geocpiapihia bauncaries oll i Cau rlty to *e fatal neat maukal value of 1he ovelllapKlirig gavEmnmant. This plrciaElss ieaadniaEs ti-ai, w1i cani:iicaring 1i COLnty's ability ici issue arc iepay long-ierrri cEib-1, 'Ihe erlire (ebi bL iidElni bouniEl b y th a plrciplerty tE xplayEuls shot Ic b e 1akEm it to aaaou rit. Howeu Eu, ih is c aes no -1 implly th alI everylaxplayeiiis a nesiderit, anis therefore, ilespiarsit Is tical ieplayirig the debt, of each avei lapKlirig clCIVEunmElnrl. NE1 plrcgE1rty-lax baakEic cebi) was usE1c as ilhe Debi Cluisilarcincl whiah is dEni\ed fiiom the duass pinapElr y -tax baaked dElb l IEISS self• su plpartir g unlimillec geiniEu al obligaticlns E rid sElNl su plKiar it g IIn1ItEld tax (JElnE ial ail ligaticin debt. 11-a dimail c ebll Is tl" a total arrICIL i Cif ili gcivainmElrltal aa111Vllles lircirn -Ihe "Rallias of Ouistandirg Debt by lYg1eE1" SahElcule. -�I93- DIESCHUTES COUNTYI, OREGON LHCIAIL DEBT MARGIN INKRMAITION, L AST TEN FISCAL YEARS (c o Vars illi tt c u Banda) Leigal DeNI Margin Calculalion lcni Riscal Yean 51013 9stirriated Actual Value $I 21,002,197 9stimated Actual Vall e 91 21,002,197 C ebt limit (2% ofl estimated actual value) ' 420,02 4 Debt limit (1 I/ of estimated actual value ' 210,022 C ebt applicable to limit: 91 738,802 Debt al: plicable to lirriit: z 9,949 Cleneiial obligation bonds '12,6x'1 Limited tax bonds 90,891 Notal net debt applicable to limit '12,6x'1 Less: Amour It set aside lo iiepa)Iment of debt 941 Notal net debt applicable to limit 10,320 Legal debt margin $ 407,403 Legal debt margin 91 '119,702 Cebt Limit (24/4)' Notal net debt api licable to limit Legal debt margin Notal net debt api licable to the limit as a percentage oil debt limit Riscal Y Call 2004 2005 21006 2007 2008 $ 3'17,876 9 392,E169 $ 4'18,814 $ 588,030 91 738,802 48,409 z 9,949 42,338 38,929 39,282 $I 289,407 91 306,720 $ 37EI,9'18 $ 529lj01 91 7(13,53(1 Ifl.23°k '13.03"Xi '10.'1'1°/4 6.89% 4.77% Cebt Limit ('1%)' $I '198,938 y 178,339 $ 209,427 $ 282,015 91 3EI9,zal Notal net debt api licable to limit 4.'1,842 53,(133 48,'12 7 47,790 z 8,13(1 Legal debt margin $ '1'13,096 9 123,302 $ '161,280 $I 236,2EI.'1 9 323,262 Total net debt api licable to the limit as a per(entage oil debt limit 28.84% 30.(18'/4 22.99"/" '1 El. 8,1 % 12.,e 9% ' ORES 287A. 100 provides a deb limit on general obligation bonds ofl 21/c of tl a real mankErt value of all texable pros erty withir the County's boundaries. This became eflilective , anuary 1, 2008 superseding ORS 287.CI54. z ORII 287A. 1(19 pnovides a debt limit on full faith and credit bonds of 14/a oil the real manket value oil all taxable property wilhir the Couny's boundaries. This became eflilective , anuary 1, 2008 sr penseding ORS 287.CI53. Corilinuac -29� DESC HUTE S COUNTY, OREC ON LEGAL DEBT MARGIN INFORMATION, L AST TEN RISC AL Y EAR S ((jollars in dhousandsi) F im I Year 2009 2010 2011 20'12 2013 9I 753,830 $ 663,5'10 9I 470,54 9I 431,674 $ z20,04z 31,315 27,141 22,6'18 '17,765 '12,260 91 722,485 $ 636,369 91 4z 7,926 g 4'13,909 $ 407,782 4.'16°/a 4.09% 4.8'1 % z A 2�/a 2.92% $ 376,915 $ 33'1,755 $ 235,272 $ 7'1'1,837 $ 210,022 57,509 56,953 '13,806 52,137 49,647 $ 319,406 $ 274,802 $ '18'1,166 gl '163,704 9I 160,37'1 15.26a/a '17.'17"/o 22.87% 2z .'I EI`/o 23.64% -2K 9- DESCHUTES COUNTY, CREGCN PLE ❑ C ED- R EV ENL E CIOVERAC E LAST TEN FISCAL NEARS (dc heirsiri Mcuaanda� Contir L ed -a6- I imheE lax Bonds - (SIE nles 1992 81 1996) 11pecial AsseE E mens Bonds - (Slenles 2000) Slpealal SIpE alal FN a al Assessma n1 C ebl fla r,, ice Assessme n1 I( bl flan ice Year ColleE tions Principal Inleuest Covenage Collections PninE !pal Inteaesl ( ovenage 20 a, $ 10 $ 205 $ 5 O.a9 $ 129 $ 753 $ 44 8.16 20 a 9 - 75 61 '19 0 .'. 4 2086 158 149 15 U 6 2087 43 60 7 8.64 2088 49 47 4 0.� 6 2089 26 30 1 8.84 20'10 - 20 11 2012 20'13 A ole: Eletails regarding tl a Qounty's outstanding det t car be round in the notes to the financial statements. Contir L ed -a6- DESCHUTES COUNTY, OREGON PL EDGED-REVENI E COVERAGE L AST TEN RISCAL YEARS (doillam in ililouaands, Full Faith and Clnedit Obligations (Seiiie s 2003, 2005, 2( ( I , 2009) Sp e c Ial Assessmc nt Debt Service Collections Principal Inlaresl Covenage 482 9 621 $ 52 0.11 381 303 30 1.1,1 301 349 33 U.7( 206 176 18 1.UU 390 344 10 U. I 381 223 46 1.41 259 299 11 0.7U 258 263 ' 8 Q.33 207 175 36 U.(8 221 183 27 1.( 9 -297- DESCHUTES COUNTY, OREGON DE MOGRA RHIC A ND EC C NOMIC STATISTICS LA ST TEN C A L ENDAR Y BARS Pei conal Inaame IVnousares 'deal Paplu lailiar of dour rs) Per Caplita F u h IiC PEusonal MEIC tan Sahool Irlaarrie Ag( EnrallmEirI UnE mployment Ra11 A 2CIaz 125,3f1E1 9 4,0'18,710 $ Z1,833 38.0f1 2'1,342 113.80/( 200111 128,92 EI 4,934,433 32,(194 38.0111 22,C142 9. El OX 21CIOEI 135,5fICl 4,f196,5271 33,111212 39.49 2121,1116111 4.E1% 21CI01 143,31 EI 9,:91,6121 39,0971 39.7<,I -J3,El821 4.901( 21008 19(1,'113 9,11139,321 3111,12a 40.'19 214,421 1.'I% 2100f1 '194,921C 9,1Cfl,2fla 3111,f1E1E3 39.9111 214,971111 IfL3`/o 21CI'I(I 197,21'1 9,19E1,5219 3EI,�49 40.21 214,1aE1 '12.8`/o 21C'' 197,909 9,f146,031 31,(IE14 40.4EI 214,431 :L111`/o 21C1'121 198,8x9 rAa r/a 40.2E 214,1113111 11.111`/o 21C' 3 1E30,'1z CI Oa r/a 40.4<1 214,9'IEI IO.EI`/o SourCEIs: PoplL Ia'licin, plersorlal Ir acimEl an( PEM aaplita p ersamal IrIacir71El infanmEli iorl p im is a( by Flar Ianc S'lalEl UrivEUlsity, PoplLlalian REiseanah CentEm anlc 1hEi Bur8au cd BaarlomiaAmalysis. N EIC ianl age tasec a (ata atlainec cram Portlard 111aie LrlivEmsiiy. S&ciol arnoIImert pilouicec by Ir El Cuegcin DEiplartnEirt of 9cuaaIian. UnempllayrriElnI pnovidEIC t Oueular EmpllayrnEinl Depart memi, C uafIcin Latcin Nark el Inrarmaticin Syslem, Nate: Pop L la'lian inlfarn Eli ion ane CEirlsus Bur0au mic yeah plop ulaliam eslimal EIS. Esti mai es icm Ju Iy 'I, 210121, reflEicrl aourlly poplLlaiion eslimatEis a%ailatle as o' Ap nil 21a'I3. Ne( ianl age figurEis fan 2(ICK-21x13 kased or mic -yEiar c ata lata IEis. Scl aol er nollmerlt is t asEic an tl a affiSLs at tr a start of if a 2(1'12-'13 scr acd Neem. UrEirrploymami na11e in-armatiar, rEiplartEid as ar am Lal average, is nlol seasorally acjustec. UnempllaymEmI ratEi iou 201 is an avEInage of January tr nough Jur El 21x'13. rola - Nat availatle. -398- C ESC Hl. TES COUN11Y, OR EGC N RRINCIPAL ENIPLCIYERS CURR9NI VHPR AND NINE YEARS AC O :ounces: Deschutes County Finarlce Department, Eend,lta Rine School ❑istiiat, Ecanomi( ❑evelopment tloi Clentnal C negan, and the Oneg on Emplayment Department a99- 2011 2004 Rencenlage all Rencentage of 7allal Claunly Natal Caunty Emplayer Employees Rank Emplaymeril Employees Rank 9mplaymenl It. Charles Medical Cle nter 2,627 1 4.08% 2,224 3.31 sd E end ILa Rin a School ❑istri( t 1,686 2 7.62% 1,53 2 2.25 °d Deschutes Clounty 1,057 3 1.64% 700 5 1.0`1°1 lune Iver Resor 900 4 1.40% 87a 3 1.3a% Walma rt 787 5 1.22% - - Mt. Eaahelon 743 6 1.150% 80a 4 1.15 sd Redmond Schoal ❑istnict 742 7 1.15% 61°I 8 0.92°/a IE E X (fa nmenly 11RG Solutia ns & ISh 1) 650 8 1.01% 70a 6 1.041d Clent ial Onegon Community Clollege 628 9 a.980/1 - E end N emonial Clin is 582 10 0.90% - - N or hview F otel Group (firmirly az, le an st) 660 i 0.90 ° I E eaver Motion Coaches 600 9 0.81 1A Rozai Windows 470 1 a 0.701A Natal E mployea 3 oil Ruincipal E mployens 10,402 10.15% 9,187 13.6 1A Natal County l` a n1la im Emplayment 64,410 1 0a.00% :ounces: Deschutes County Finarlce Department, Eend,lta Rine School ❑istiiat, Ecanomi( ❑evelopment tloi Clentnal C negan, and the Oneg on Emplayment Department a99- Ill is page interitionally left blank DESCF L'rES COUNTY, OREC ON HULL= TIME EQUIVALENT C CIUNTY GICIV BF N IV ENT EMPL C NEES BY RUNCTIOMPROGRAM LAST TEN FISCAL YEAIRIc Sounce: []eea[ utes Clounty gin ance []apartment Plbove a n ounts are for Prima ry Government nla - Not ava lable -21 c , l - 2004 7 005 2081 2041 2008 2009 7010 7 ( 11 2012 20011 FunoliorlF nog am Cler oral government Exe a utive 8.19 8.00 9.90 8.83 9.65 9.8 9 9.8 9 9.65 8.80 8.75 Cleneral senicee ,Iudicial 43.18 47.08 46.25 48.75 49.75 91.80 49.89 46.45 17.35 90.10 Ninancial 37.78 39.18 40.73 39.78 39.58 78.98 38.98 38.43 16.68 33.83 Assessment 7(.79 33.79 32.75 33.75 33.25 33.15 29.1a 30.00 10.50 30.75 Clommmityilavelopment 31.19 29.19 31.68 33.20 30.90 74.90 21A9 17.50 17.50 15.60 Buildinyserviaes 7x.39 20.9( 22.50 22.65 22.85 31A5 2;.99 21.95 31.95 23.45 Information technol(9D1 19.41 14.84 15.68 15.50 15.44 19.98 1(1.9( 14.90 16.00 15.70 Clther 1(.91 12.13 6.29 7.47 8.23 8.84 (1.43 6.42 6.32 5.62 Public protection tawenforaement 1(1.88 10.98 100.75 104.75 112.75 1'4.90 119.9( 111.75 108.15 109.46 Oorrectiors 1,17.45 53.3( 151.80 155.65 192.45 190.10 184.7a 182.68 '178.40 176.54 Proteativeinspection 27.7:1 29.35 34.32 35.80 70.10 ;7.9a 9.99 11.00 11.10 0.00 Publi( w( rl s Streets & f ighviays 97Aa 57.00 66.50 63.50 61.50 99.11( 58.: a 57.50 99.50 48.75 Sanitation 31.(0 23.00 24,00 24.00 3 9.00 27 .0 0 22.00 21.75 15.75 111.00 Health 8 welfare Healtt 90.99 49.411 49.50 50.35 114.85 V., 5 55.( a 70. 0 71.55 67.90 Welfare 85.45 89.89 89.50 54.03 103.70 101.711 10,.:11 118.80 '138.55 1::1.80 Recreation & ( ulture Nair&aripocanter 14.x0 13.00 14.00 13.00 11.00 13.00 12.00 11.00 1(.00 10.00 Clit e r Ecor om is ( avelopn e r t 0.61 0.55 1.15 1.08 1.10 1.1( 1.10 1.10 1.10 1.00 Total 104.23 721.4 737.30 752.09 8 0 4.10 78 (A 5 767.8 0 770.98 770.20 764.25 Sounce: []eea[ utes Clounty gin ance []apartment Plbove a n ounts are for Prima ry Government nla - Not ava lable -21 c , l - UEEIC HUTES COUNTY, OREGC N OPERATING INDICATORS BY FUNCTICIN/PROGRAN LAST 1 EN F ISCA L Y EA RS C onilinuad -:ICI2I- fliscal Yean 1004 1005 1006 2001 2008 Function/Hnonram Geneual G overnment E uildingl permits issued tlor new homes 639 781 817 701 331 Police Rhysical aiuie:t; '1,451 '1,714 715 1,586 1,508 11na flic violation: Citation; issued 6,609 7,122 5,996 5,286 6,'165 Warnings 4,665 6,371 E1,215 5,693 7,,181 Clall: foil service 36,477 37,170 37,0117 37,677 30,731 lhiaflicstops 11,420 13,380 '12,4E17 '11,0:3 15,606 Solid waste Solid v aste collected Itans) 209,040 207,22'. 243,986 947,652 257,863 Average annual per capita v aste generation IJpounds) 2,790 2,904 3,056 3,'1'1'1 3,379 F e cyala bles collected ilta ns) 46,8511 14,225 15,400 62,523 69,717 Road Street resurf< cing (miles) 26.89 22.41 14.06 10.13 '10.62 911 emeiigency service; 9menge ncy calls 63,500 63,994 68,E 03 70,104 66,004 Rolice officeu in itia ted a a ll: 226,471 232,709 235,639 944,633 261,420 Fire department initiated calls 15,324 '16,603 '18,4118 '19,46,1 19,828 ounce: Deschute s Clounty Clommunity ❑eve lopment ❑en ar ment, ❑e: chute: Clounty She niff; Office, ❑eschutes County Ela lid V� aste Ellen ar ment, Deschutes County F oad ❑e par ment, and 911 Clounty Se niia e vi; tnict C onilinuad -:ICI2I- C ESCHUTE S COUNTY, C R EGON OPERATING INDICATORS EY FLINCI111OMPROGRAM LASH TEN F ISCIA L 19EA RS Fur cl ion,lRrogram C eneral Government Building pe nmits issued Ion new home s F olice F hysical anrests 1 naffic violatia ns citations issued Wa nnings Calls to i service 1 naffic stops Solid waste Solid waste collected (Itons) Avenage annual pen capita waste genenation (pounds) Recyclables aollected (Itonsl F oad litneet iesudacing (Imilesj 9 11 emergency services Emergenay a a Its Police offiaen initiated calls Fire department initiated aalls Fiscal Year 2009 10'10 20111 2012 2017 176 109 194 127 2'18 1,542 1,59: 1,3-15 1,134 1,421 4,811 3,566 2,504 2,9'17 2,:61 6,842 5,091 4,7:7 41' 7 1,906 35,241 13,315 32,66'1 33,409 33,131 '4,744 12,856 '10,292 • 0,907 . 4,' 25 293,418 207,515 '192,657 77,1'13 '185,692 3,152 2,485 2,257 2,:43 2,138 5,829 95,1'6 75,365 62,983 72,941 23.51 29.11 6.:6 6.'10 2.50 99,791 57,9-18 54,395 59,697 58,673 29'1,679 212,851 241,785 :49,032 246,458 70,820 '19,980 '19,597 21,048 21,541 :lource: Desai utes County Communit)I ❑evelopment Department, Deschutes County 11he tiff's C fnice, Desai utes Corinty Solid Waste C epartment, Deschrttes County Foad Department, and 9' , County Service ❑istriat 30:1- This pa ge inter 1 is nally left bla nk. AUDIT COMMENTS AND DISCLOSURES RSQU IRBD BY STATE RIEGU LATIC NS Internal Control We have audited the financial staterrerts cf the governmental activities, ill e busiress-type activities, each ma'or furd and the aggregate rerraining furc information of Deschutes Courty, Cregcr, as of anc for the year erded June 30, 2013, and have isisued our report thereon dated Octcber 21-12013. We conducted cur audit it accordance wiflh audiilinc standards cererally accepted in the United States of America. In planning and performing our audit of the firancial statements, we corsiicered the Courty's irternal control over financial reporting (inilerral conilrol) as a Basis fcr desigrirg audit procedures i that are appropriate in the circumstances for the purpose of expressirg opirions on the finarcial statemerts, but nct for the purpose of expressing an cpinicr on the effectiveness of the Ccurtly'si interral control. Accordingly, we do not express an opinion cn the effectiveness of the Ccunty's irternal control. A deficiercy it interral control exists when the desiigr or eperatior cf a contrcl does roti allow management or employees, in the normal course of performing their assigned functions, to prevent, or deflect and correct misstlaten-ients cr a timely basis. A material weakness is a ceficiercy, or a combination cf ceficiencies, it internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial Stailemerts will not be prevented, or detected and corrected on a timely basisi. Our consicenaticn cf irtennal contrcl was fcr the limited purpose cescribed it the Hirst paragraph and was net desigred to icentify all deficiencies it inilerral control that might) be material weaknesses. Given these limitaticrs during our audit, we did ret identify any deficiencies in irterral control that we consider to be material weaknesses. However, material weaknesses may exist that have nct been idenilified. Accounting Records We fourd the condition cf the acccurting records adequate for audit purposes Collateral All casih on ceposiit with banks was in financial insitituticns errolled in the Orecon State Treasurer's Public Treesurer'si Puklic Furds Collateralization Rrcgram, and therefore, met the statutory requirement fcr adequaile collaileralization. Indebtedness The County's short-term and Icng-term cebt was found to be within legal limitations cr the amount cf cebt which may be incurrec, liquidailicn of debits were within the prescribed period of time and indebtedness was it ccmpliance with provisions of bcrd indertures and other agreements, including restrictions or the use of mories available to retire irdebtedness. Bu dg etiing We reviewec flhe County's procedures for preparation, adoption anc execution of itis budget for the year erded June 30, 20' 3, and the procedures fcr preparation and acoption of their budget fcr the year beclirning ,uly 1, 2013. All procedures were fount tc be in ccmpliance with statutory, requirements, with the following exception. -3C7- AUDIT COMMENTS AND DISCUCE URES REQUIRED BYE 11A11E REC UUATIION Far ire yeari endec Juriei M, 2013, expenc iiu res exceed apppopriallians Ly category as fallaw:: Oric inal Firial Bu dget Budget Alctu al ON eir- Ei) par dif a re Materials and Services AC Lit Ramole grid Pratation Fun( $ 874,687 J1 S00,687 $I f 12,1114 (11,441; Insurarice Coverage and Fideiky Borias Ins L rance coveuage and clic elit5 taric s weirei rieviaweic and iloL ric to be in corripliarice wiir s iaiutory requiremeriis. Proglrams Furiaed Frorr, Cluisidci Sources. All rriaieriial plragrams fundec from OL IlSiC El SOLraes were reviewed and found -lo Le in suLstantial comipliance wit[ appropriate laws, nuleis aric riegL lations govennincl those progriams. Reparis filet will- griantori agencies wene agreed -la the Couriiy's recarc si, and we 11ou ric ihei Cou dy to be in SL bs'lan1lial aomplianciEll wish program requ ireimeriis. Seie the Single ALC ill Compliance s edian ail it is neplari. Puublic Coritracts acid Aurcrlasing We reNiewed ire Coy dy's procedL nets for awarc ing put lic codrac1ls anc construcllion all put lic irriprovemen-le anc found it em ,lo t e in camplliance with statu-lory requiremeriis. In vesirr, en is Inveallments wene revieweic fon camplianaei wish siatutoryl requireimeriis and found 'la Lei iri compliance wit[ I a following exception: Balariceis helc in the Onegari Sta-le Treasurieri's Local GMEirrin"18d ln%el£liment Roal ei)ceeiced 1lre lirnii-1 on agdreicla•Iei Taal L alanceis ppovic ed in ORS 2 94.810. hWglrlwiay Funds llaD eis on fu el and rriaior vehicdei u 9EI wene revieweic aric fou ric to L e u sieic in aampliancie with cans1lil u iicrial anc staitioryneqLirernientci. -11 is reiport is in1leirided solely far the informailion and L s e all mariagemerii, the board of commissioriers anc I a Oregon %r ecrellz ry of S'laiei aric is not in1leinded io bei anc shop Ic rioll be usec Ly anyone ollr er thari t1 ese specifiec plarties. HARRIGAN RRICE FRON K & CO. L LR Certified F L blit ACICIGI rr E rillsi & C ariaultants By: 0� - Candace S. Rrcnk -"a partrier October 31, 2013 -308- SINGLE A U DIT COMRIJO N CB This page intenlior ally lef11 blar k. ,John P. Harrigan, CPA INDEPENDENT AUDITORS° REPCRTI ON INTERNAL CCNTROL OVER RIINANCIAL Wesley 8. Ariae III. CPA RBPORTIING AND ON COMRLIANCE AND OTHER MATTERS BASED ON AN AUDIT CF FINANCIAU STATEMENTS PERIFIORMED IN ACCORDANCE 11VIITIH Cmd<ce S. Front. CPA GOVERNMENT A UD(TING STANDARDS K< ra 1. Parc ue, C PA Karen C. Ar derson. CAA Bcard of Commissioners Deschutes Counlly, Cregcn We have audited, in accordance with the auditing standares generally accepted it the United Stapes of America and the standards applicable to Rinancial audits cortained in GcuerrrnertAuditing Standards issued bythe Comptroller General cf the United States, the financial statements of the goverr mental activities, the business -type activities, each ma*or 975 sWcolordo furd and the ac re atle remaining fund information cf Deschutes Court Ore cn, as cf anc SL ice zacl g 9 9 Y� 9 Aend,CR977C12 for the year endec June 3C, 2C13, and the nelatec nctes to the firancial statements, which Tel,s91)3a2-975, cc Ile cilively comprisie Deschutes Ccunty, Cregon's (the Ccunty) basic financial state me nils Fax4941;38A-1129 and have issued our report therecn dated Ocflcber 21, 2013. www.bendapa.com err ail@bondcra.aoiri Infernal Control Over Financial Reporting In planning and performing cur audit of the financial statements, we considered the Ceurty's interral corilrcl over financial reportircl (internal control) to determine the audit procedures that are appropriate in the circumstances fcr the purpose of expnessirg our opinions on 11he financial statemerts, but noil feri 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 cortrol oven financial reporting. A deficiency in irternal contrcl exists when the design or operation of a contrcl does rail allow management on employees, in the normal course of performing thein assigned furcticrs, to prevent, or deflect and correct, misstatements on a timely basis. A material weakness is a deficiency, or ccmbination of deficiencies, it inilerral ccrtnol, such that there is a reasonable possibility that a material misstatement of the enility's firancial statements will not be prevented, on detected and corrected on a timely basis. Asigrnificartdeficiercy is a deficiency, or a combination of ceficiencies, in internal contrcl that is less severe than a material weakress, Met importance ercugh tc merit attention by those charged with govenne nce. Our considerailion of inilerral contrcl over financial reportinc was for the limitec purpose described in the first paragraph cf this section and was not designed to identify all deficiencies in internal contrcl over financial reporting that might be material weaknesses on significant deficiencies. Given these limitlaticns, curirg cur auditl we did nct identify any deficiencies in internal control over firancial reporting that we consider tic be material weaknesses. However, rrallerial weakressies may exist) that have not been identified. -311- IN OBRBN DSN T AU DITORS' R EROR T ON INISR NAIL CONTROL OVER RINAIN C IAL RERCIR'nING AND ON COMPLIANCE AND CITH ER MATTERSI BABIED ON AN AUDIT OF FINANCIAL ISTAIISMENISl HER FORMED IN ACCORDANCE WITH GCIVBFINMENTAUD/TVNG STANDARDS —CC NTINUED Compliance aria Othe► Mailters As part of obtaining reasariable ass1. rance at OL 11 wF & er tr a Coy nty's i inancial stateme nis are fue a of material misstatement, we pedorrr ed 1lersts of its compliance with certain provisions of laws, regulaiicns, ciarillnaats and clraW agreements, rionoomplliance v► tilt wF ich could r ave a c irecll and maternal effe al on IT Er determination ail ilinancial si atement amounts. H owever, provic ing ari oplinion on campliance v► 0V it asEI provisiaris was rroil an otjecti\ a of oun ar,c i11 arid, aaciarc ingly, we do rici express such an opliniarr. The results of our 11Ersis diSCIOEIEic na instariaes of naricompliaricEr on o11r eii mattens that are rieqL ired io be rErported under GovernrrientAuciiling Stanearda. Purpose o1111Wz Rleport T r is report is solely 11a describe it a scope of OL 11 testing ail iri'lerrrial control aric aamrlliance of trey nesr,fis of that tes-ling and not to provide an opinion on WE etlfeclli%eness cd IT eritity's internal control ou on compliance. This replart is ari integral part of ar audit perfoiirrerc in accordarice wiir GaVErrr1mErntAud1Uhg Statameruls it aorisideririg trey entity's interrial control and compliance, Accouc irigly, this aommr, nicatiori is nat 91. illable for ariy ot[ er FIL rpose. HARRIGAN RRICE FRON K& C O. L L R Certiilied RL blia AClaal rilAr Is 8 Car s1. Itan'ls CC] , AI C andaae S. Riiarik - a partr er Octoben 31, 2413 ••:12- INDEPIENCENTAUDITORS' REPORT ON CCMRLIANCE WITH REQUIREMENTS of -n P.Harulgan.CPA THAT COULD HAVE A DIRECT AND MATERIAL EFFECT CN EACH MAJOR WesluyE.Price 111,CPA PRCGRIAM AND ON INTERNAL CONTROL OVER COMPLIANCE CancacaS.Fronr.CPA IN ACCORDANCE WITH OMB CIRCULAR A-133 K ara L. Paiidue, C PA K aren C. Anderson, CPA Board of Ccmmissicners Deschutes County, Oregon Reporl on Compliance fon Each Majon Federal Program We have audited Deschutes County, Cregcn's compliance witr the types of ccmpliarce requirements described it the CMB CircularA-133 Ccrrpfiance Supplerrentthat cculd have 97 5 SOW2ppolorado a direct and material effect on each cf Deschutes Courty, Cregcn's (the Ccunty; major Bend, CPos7;o2 federal programs for the year erded Jure 3C, 2013. -ll-e Ccunty's majorfederal prccrams 716115` 1 382-4751 are idertified it the summary of auditors' results section of the ecccmpanying schedule of Fa) l_`41;388-1124 fircirgs and questioned costs. www.bendcpa.eom email@bendcpa.corr Management"s Responsibility Management is respcnsible for ccrrpliance wiilh the requirements of laws, riegulaticns, contracts and grants applicable to each of its federal programs. Auditors' Responsiibhity Cur respcnsibility is to empress an opiricn on compliance for each of the County's ma:or federal programs based on our audit of the types cf ccrrpliance requirements referred to abcve. We conducted cur audit of compliance in accordance with auciting standards generally acceptec in the United Stades of America; the standards applicable to financial audits contained it GoUerr,mertAuditing Standards, issuec by the Comptroller General cf the United States; and OMR CircularA-133, Audits of States, Local Gcvernments and Non- Prcfit Orgarizciions. Those standards and CMH Circular A-133 require that we plan arc perform the audit to obtain reascrable assurance about whether ncnccmpliance with ilhe types of compliance requirements referred to above that could have a direct anc material effect on a ma:or federal program occurred. An audit includes exarrining, on a test basis, evidence about the County's compliarcewith those requirements and performing such ether procedures as we ccrsidered recessiary it the circumstances. We believe that cur aucit provides a reasonable basis for cur opinion cn ccmpliance for each majcrfeceral program. However, ours audit dces not provide a legal determination on the County's compliance with those requirements. 3'3- IN DERE N C E NT AU DITORS' RE PORT ON C OMRLIAN CE WITH REQUIRE MEN TE 11HAT COIIILD HAVE A E IRECT ANIJ MATERIAL EFFECT CIN EACH MA, OR RROCIRAM AND ON INTERNAL CONTROL OVER CON RLIANCE IN ACCOREANCE WITHI OMEI CIRCULAR A-'1313 — CONI niNUED Iriterrial Cc ntuol Over C ompllianae Mar agemer 1 ciil the C ounty is respor sible Ion establisl• ing a nd mair iainir g efilective interr al con-lncil over acimpliariae wiil- the 1lypes of acmp liariae neqL irernients nelenred 'lo above. In planning and performing aL n aL dit, we aonsidered tl e Coy nlly's inienne I control oven comp liariae will- the reqs iremen-ls tha'l aoL Id have a dined a rid mallenial efileat on a majora ilec eral pnognam in ander to determine J e auditir d p naaec ures IT at are aF Kpiapriate in -I he cirCL rnisiariaes iIon the p urpose ail w ppiessing oun ap iniori on aamp Iianae Ion each majon fec eral pnogram aric to Hest and report ari irrlerrial control over aamF Iianae in aaaanc ance with OMB Cinaular P - 133, bu-1 rio-1 iIon the p L rplose of expressing an op it iori on the efileativeness oil inllerrial aorilnol over complianae. Aaaandiriclly, , we c o not express ar opinion on ire effeclli%aness ol1re Clot nlly's internal control over aompliance. P defiaiencyl in imerna)l contnoil oven aompliiancie exists wr en 'Ihe design ar aperation of a eanllnol oven aomiplliance c oes nai allow managemient or emiplay ees, iri the nanmal course all perfarmirig their assigned funations, to pine�eri or detecll and aorreci noncompliance will- a hype of aamF liariae requinemerill oil a fec eral p nagnam on e 1 imely t asis. A matE nia�l weaknE nisi in intEirna,lciornlrol oven complliance is a deficiency, or corribine 1 ion of deilicier cies, in internal aorrinol over complliariae, such tha-1 these is a reasonable passit iliiy that rriallenial nonoompllianae wiJ a type of con-pliariae requinemerii oil a fedenal prognam will rioll be prevented, once-lecied and correclec, on allimely basis. P siglnificiantoefieiienciylin intEinna,I contncd avEin compliance is a deficiency, ar a aamk ination of c efiaiericies, in internal control over eomplliariee wi-t a type of comipliariae requinemerit of a ilec eral pnogram that is less severe than a material weakness in irillennal control aver compliance, y ell importanll enoL clh to merit at -len -Jon by those charged with clovernanae. OL n consideration of internal eaminol over compliance was iIon the limited p L rpose dE19Clnibed in the Iinst panagnaplh of -This sec -lion aric was nai dEisigned to is entify all deiliciienClEls in interr al control J all migf 1 be maienial weaknesses ar significant ceficiencies. We did nai ideriiify arty deficiencies in intennal control aveir (iompliariae that we eansiden lla be mallenial weaknesses. Howey Eir, material weakriesses may e) isi 1 r at have not t een iderii iliec . TI- is p L nclose of this nEiport ori iriiennal coriinol oven aomplliariaE1 is to c escribe ire scope of our testing of in-lernal control over aampliance and 'Ihe nese Nls of that testing basec on the requinerrienis of OMB Cinculan A-133. Aaearc ingly, this report is nat SL Mable for arty others punposE1. H ARRIGAN F RICE FRON K& C O. L L F Clerti1ed F L blia AaCIaL ri1 ani s & C ar SL I-lan-is Y: Candace S. Rrank - partrier Occlaben 31, 2013 -'114- DIESC HUTES COUNTY, OREGON SCHEDULE OF FIN DINGIS ANC! QUESTIONED COSTS FOR T1H B Y BAR ON DOD J L N E 30, 9013 SecticriI— Surrrra cfAuditcr'sResuIts Flinancia, c Ml ement,� Type of aLdiiaiis' repart iSSL ed: UrgL alifiac Inieiiral Con1liial a�eii finarcial reportirg: ® Maienial weal, r ess(es; is entified? yes X no ® E ignificant c Eiiiaiency(ies) ider iifiec that are r cit consideiiec to L e miatenial weakness(les)? } es X nor a neportac Nancornipliariaa ma,lerial to financial ata-lemenis noted? yes X na Flec Eira) Awards Internal corrlral cigar ma'cir pinagrams: ® Maieiiial weal,riess(es; is entified? yes X na ® Significant cEiiiaiency(ies) ideriiifiac chat are ricii considenec to be miaienial weakness(les)? yes X none neportac Type of audiians' replart iSSL ed on compliance fon major ppiagrams: Unqualified Arty audit uric ings disclosec that are requiiiec to LEI naportac in aacordancia wit i^ sec -1 ion 51 C i1a; of C irau lar A-'133? yes X no Identification of ma;an prognarris: CFIDA Nlurriber(s, Name c f Fadera Prc pram c r CVus ilei 10.665 Sal-ciols and Foads: Grants to Sta'lEIS 10.557 S plecial E upplamariils l N L I union fon Mmen, Infarils and C hilc ren i1WIC; ❑aIlen 11f rear old Lsed is dial inguisl- between type A e r c t} pe B progne ms: A u c ilAe qL alifiec as low-risk audiilea? -315- $ 300,000 X yes m DIESC HUTES COUNTY, OREGON SCFECULE OF FINDING ANC QUESTIONED COSTS FOR THB I EAR ENDO[ JLNE 30, 3013 Secitic n II — Firiancial S11atarrienll Findings Na malens were reiported Secifion III —Federal Awanc Findings and Questioned Ccats Na maiiens were neiported. -316- DBSC HU TES CC U NTY, ORE GC N STATU." OF RRIOR YEAR 11'91012) FINDINGS FOR 11H B Y BAR BN 080 JUN B 30, 2013 Therie were rice findiriga 411 qL Eldiaried cosils fcui I a fiscal year Eindec June 30, 2012. -317- D13SCHUT13S CCU N TY,OREG C N SCHEDULE OF EY PEN DITURES OF FEDE RAL AIWARDS FOR THE HEAR E NDEID JANE "ICI, 3013 8- AIa a me d on Aca rued ou IOda ial Pnoguamar (De,enied) (a(Ifrred) CIFDA AwtrdarIes!- AWer(I ReverLies Revei ties Fedeiial Granton / P+ ss Tl rw tigt Gnanto ri l F ro gran Title thin t en Thiougl Nurr ben Amount ILIy '1, 2017 Receill t: I s penditunes Ju111'1, 7013 U.S. Dewrtm(nt of Agriculture Q Ire at Puoguams Fa rest 3arvioe Cool eralive F a res try PIs s is tans c -Sweat apity 11 -DG -11092797 - 10.50,1 011 $ 780,080 $ 68,966 EI 150,,109 1 81,84: Sol ools and Roy ds -Fut Iia Elduaa6an ancI Ot treaah 11 -DG -110901' 8- MrNoxicus Weed C(nbiol 10.68: 009 zI7,500 - 38,:98 :0,358 Satools and Roy ds -Ful lig Ei/ucatian andOt treach 1: -DCI-110901: 0- MrNoxicusWeed C(nbiol 10.689 0:a 3,3:: :,178 Collab( raliue Fora sl Res toration-Clesahute s County 11 -DCI -1189 015 0- No)iio(sWaedCo4itShartiPrcgian 10.61E 001 96,810 11,ZIll 71,735 2,:18 01 -DCI-118921: zI- 1 a rest He alll F ra te( tion 10.610 OOE ',3,000 1,428 3,428 Pas: We ugh Programs Stale Department of liduoatia n Sctool9realfast Frogram 10.5:2 09021001 8,5:; 102 8,162 1,108 648 ARRA-Nations I Lunch 9ahool Progran 10.59: 0984001 16,6:'. 1,082 11,1E2 11,45: 1,:92 Orega n Health At ithorih SI c cis 1 Sul I lern enlaI Nutrition Pr( 6 ram for We men, Infer to andatildnin 10.591 288:59 68E,115 97,928 671 ,f 69 612,177 f3,1i1 WICCIranlstoIUtes 10.5111 288650 11,31: 5,888 21,188 :1,500 State Deoahme nt of Administrative Servi,as Sat ools and Roy (Is: Grants to 9 tales Title 1 10.68: None 1,193,5,18 - 1,681,039 1,681,031 - Tille III 10.60: Nona 7(3,15' (.31,808) 138,E 15 114,039 (:112,887) 14 le Department of Forestry Cool erati%ie Rarertry Alssislam a -National lNildland 12 -DG -110827E 2 - Fire CohesiieStategi1 10.66'1 000 25,000 25,000 29,800 - - ARRA: WiIdIand El ire N anal a ma n idle sahuh s Cour ty haaaiii us Auels Fleduati( n ibn EV a gy 10 -DG -1109041 1- Finduction 10.688 0571455011-01 616,600 14,114 61,169 9:,059 T( tal Del ariment of l lI LOU ire 2,71 0,901 U.S. Dept rtme nt of the Interlor Direct Programa E LreaL a f Land Manageme nt Ps ylmants in I ieu ( f Tat es 15.2 9 None '111,8: < 730.183 7: 0,981 National Fire F Ian -Deschutes County's WNdlanc I-Ur1 an h tens ae Con n unity Assistarct Pra,jeat 19.2E 1.01AC12241 119,7:: 7,'198 1,4E8 - Pas: lhrauah Program State Deoe rtment of / Idministratiue Service9 Non -Ss Ie Disposals of tv inert I N ateri� 1 19.21'1 Ncne 110,091 - 10: ,926 10' 530 Dlslribulion of Rei c ipts to Ole to and Local Gowimirrienls 15.2:1 Ncne 4,102 (16,:13) 6,138 - (22,911) 1late Historia preservation Office Historia Preservation F Lind Grants 15.90'1 (IR -11-03 14,500 1,000 1,900 Total Del arimenIof the Interiar 8:;,511 U.S. Dept rtnre nt 01 Jt1s tice Direct Prognama Violencellgainsl Wonien Ofltce Sul a rvised Visitatian: Sats He Vans for Ct ildren 16.5: 1 2010 -CW -AX -K020 UK.& 1 11,823 101,867 111,801 27,115 Grants to 9ncoufe go Arrest Policies a nd 9nforaementof F rcteation Orders Prot ram 16.51 0 201 VA 9 -AX -0038 380,01 a 22,716 124,603 1:'1,211 31,9E4 91ureau of JLstioe Assistance Slste Criminal lllien <Issislance Frcgran 16.608 20124IF-9X-041: 24,518 - 241'110 :'1,510 - Bit Mall roof Vest Parinerst ip Pro1 ram 16.601 Ncne 81;891 4,712 4,212 8,31'1 6,314 Pe ss Through Program: Orecian Commission an Children s n Families Juvenile <Iccounle I:ilily 91ock (Ira nt 16.5: 7 2010-63'19 1:,5: 1 2,1'14 : ,144 1,090 7,010 8- DESCHLTES COL NTY,C REGOh SCHEC L LE OF EAF ENE ITURES OF FEDERAL AWARDS FCR TF E MBAR 9NDED JUNE 130, 201:1 .NN Aacrued on Asorued on fledenal Pnognam or (Delarned) (Defewled) CFDAl AlwerclouPass- Alward Revenues Revenues Iledenal Gnanta a/ Re ss TI raugh Elm nlor/ Program Title I urrben TI naug I Number Amount July 1, 2017 Receipts R)ipendit ins ,Iuly 1, 201: U.S. Departmentof,lustice (Continued) Pas: Through Program: Oregon Health At thority Enforcing Underage Drinking I E ws Program 16.777 242301 12,((0 - 11,000 12,0( 0 Slate Department of ,luslice CrinieViatin Assislanae 16.575 VCICA-I0-NC-(0072 87,6!8 10 58 21,!35 10,913 - Crin a Vialin As: islanae 16.579 2017 DAVAIP-( 8056 1 6,08 6 - 2, ,822 26,032 12,810 Drug (lanlrol L isarelionary Grant, 16.580 LCIA No. 2812-184 27,080 755 3,134 2,37E - Ccmrrunit,ICapacityCevekprtestOffice, 16.5'.9 None Llrknowr - 18,147 10,1,17 - State Criminal AStice Cammisslort Edwa« Bynne N a marial Ju: Lica Assislar ce Grant Program 16.708 DC009-12 292,:1,19 51,296 51,296 - Edw m Byrne N amerial Ju:lics As: islanre Crant Program 16.738 2012 -DJ -BX -054! 16,6E 1 - 14,691 16,6! 1 ARRA-E(ward Byrne N E marial Ju: lice A: sish r ca Grant Pnog r m 16.883 DO ( 09-11 1912,3,E 79,994 75,51 ,I Tota I DepE rime r i a f Jt a ilea :118,161 U.S. Clenan( I Seryfaee Aldmin Istration Pass TI raugh Programs State Deparin ant afAdminislratiue Services Di:Aosala(Fe( oralsLrglu: Real F raflert,l 79.002 None 171 171 171 Total C Enoral Services Ak mini: lralior 171 U.S. Environmental Protection Aaenct Pass Thrat ah Proaranis Oregon Hem Ith AL lhoritt Slate Put licWater S)IslamSujarvkior 66.432 280!51 6!,702 - 31,944 37,544 ARR A -Cap itallzr lior Grar is for C rinking Water SU le Re,iol,iing Hund 66.468 280655 18,5! 7 8,645 11,185 8,540 Total Erniironmenlal Protection Agenoy 46,081 U.S. Departmentof Enera Direal P lag lams Clffiae of Energy Efficiency an( Renewat le Enerov ARRA-Er orgy Rfficienay & Conaerualion Bloc( ClrEnt: 81.178 D94Cl(03180 :11!,7(0 21,431 52,(52 70,621 Total Dopar mer t of 9r erg!l 30,621 U.S. Department of Health and Human Servi( as D'reat Piaaams Her Ith Resources and Service: <Idminislralior Affar( able Care AalCiant:for School-Ease(Healit 13.511 C12CS21825 500,000 40,(00 40,000 Cents r Caoilal Eno er c lturaa - - 9aEs Through Proauams National As! ocialian of County and City HeE Ith ClffiaiaN Me dical Re: erE Corp: Smr II C rant Pg m '1.008 MRC 13-1! 31 ,0l a 4,000 630 (3,310) N edical R( :ere Corp: Small Grant Pgm 11.008 MRC 12-1931 9,000 5,(00 - (!,0( C) Oregar Health At lhorilv/Depr rtmer t of Human Sri ryioes Public Iaalit EmergenayPro garedres: '.3.061 280618 6,1 E7 119,,62 12,,916 11,5!1 Pass Throe g1 Pro gram: Oregon Health Ault oriiv/Department of Human Services (Continued( ACA FarsaratRespan:itililyEduce tion Pro frEm 90.091 28(929 316 !8,822 110,965 12,499 Prole cl C ran is ; n d Coo V eratkie Ag re ant a nU far Tuba rcula is Cor lrol Proglram: 1 7.116 280949 190 1,128 1,17,1 16 Projects for A!sht� nca in Trar silion Oram Hon ele s: r e: s (PATH) 91,150 201001 - 71,173 11,973 - Fanl i l! I Planning: Ser ice a 90.211 280!!8 23,4( 7I 160,6 E 8 150,621 11,333 LinMitgActlow for Uri metN(Ed: in Children's HeEIll 97.247 1 H79SN 0 593 2 9-01 85(,000 85,71E 6!3,111 64;1,21:1 IE,811 Youtt .Suiaide Preventlonlnterventioi 97.247 28( 982 12,419 29,6,16 17,141 - Yoult SuiaidE Prevenlianlnlervanlior 97.247 250050 - 180,000 180,001 .NN DESICHUTESI COUNTY,OREGON SCHEDULE OF EAPENDITURES OF FEDERAL AWARD FOF THO HEAR E NDHD JUIN E ICI, 2013 Total Office of National Dng Control Policl Total Fac c ral AIs s I stand e T Gn nl amount inaltidas h nds utilized b1 a fiduaian organization in 11 a an aunt ( f $794,616 -<1121& Ile decal 57,467 121,388 6,39, CFDA AWerdar8aso- MederalGrantor/Pass Tlraugl Gran tor/8ragas n Title flunilsr Througl flunban U.S. Departme nt of Healtl and Human Servioc s (Continued Alwin Revanucs Pass 1hra ugh Programs Revenries ImmunkotionCcopaiativeAlgneemants 93.28E 288:40 Cente rs fc i Diso a se Ca ntrol f F re van tior JuI1 , ; 018 1::,579 Investicaliansand1EclnicalAss i:lanae 9'.289 Various PPHF 2012 Natianal Public Health - Improvement Initlalive 9'.501 1U58CD001' 11 PPHR 2012 Prevention & Put Iia He alll 5,424 73,124 Irrn unbatian PICA 9:.539 280643 Soaial8ervice! BlookGlranl 9'.6(1,1 111a92 NedtcalA,,sistan aeFragran 9'.TIE 108100 HIV Prevention Alativitia s-Healll 6 E,4611 8,506 Dopartnant Bass( 9'.9,a 280!01/21806,6 A! si! lanae Prot rem! fon Chronic Disease - F no van lion and Cc ntrol-Allproache; to 1,167 - Art[riti! 93,949 280:28 Black Grants ft r Community N ental Health 7:,437 1,9115 8erviaa! 9f.95E 117a01 BI( alk GrenIs f( r Prevenlic n anc Treatment of Sul stance At use 91.959 1391101 Nalennal aric Child Health Seriica; Bleak - Giant to Sty tea 9'.99, 180: 14 St: to Commission an Children and Families 11,290 140,91 Proa oling Safe and Stable Fan ilias 93.556 1916002192-001 ARRA -FcsterCare-Title IV -9 9'.65E 1916 003192-001 Soo !at 8arviaes Block Grant 93.661 1916 003192-0 01 N adical Assis tan ce F ra Elram V.714 1916 003192-001 Total Depar mint of Healll and Hr rran 9ervioes 20,997 196,E 98 Department of He meland Sea uritl 210,111 121,311 Pass Thraugl Programs 31,972 , a,278 Oregon State Marine E c and Boaling9EWell Financial A! flstanae 911.017 (lone Depar"ant of 81ato Police EmarcenoyNamconant Iadorms nce Gnnt 911.047 None Oregon Military Departme nj Pre -Di: asle r Mitigation-oe; ah( tes and Cam 97.0. i1 F DN C -I, d-10-GR- Couatie4 -WNdfiis- Mitigation Contim atian 2008-005 Erne rcencyClpentie nsCan ter Ciro ntProt rEm 97.001 09-00, State Flc me land 8 ect. rity F rac ran 91.011 a9-391 State llama land 8 Mirity F n c ran 911.077 10-213 Total Caper rrent of Homeland 3acurill Clffiaa oil NatlanoI Drug Conteol Poliol Pass Tl ra ugh Programs State Dep: rimanl of Ju:Ilae Higl Intensill Drug Traffia A ea (HIDT/1) 9;.001 Nc ne Total Office of National Dng Control Policl Total Fac c ral AIs s I stand e T Gn nl amount inaltidas h nds utilized b1 a fiduaian organization in 11 a an aunt ( f $794,616 -<1121& 19a,vrl Ala a rued or 57,467 121,388 6,39, Alco rue dor Prognamar (Deilerred) 79,551 20,463 661,871 (De lcrred) Alwin Revanucs 39,831 Revenries Almount uly' , 201: Re celpto 9npenclituna s JuI1 , ; 018 1::,579 155,915 159,575 - - 311 311 5,424 73,124 11,,480 6,180 8,115 8,935 - 59,961 6 E,4611 8,506 - 48,122 E,127 - 1,1167 1,167 - - 100 22,157 7:,437 1,9115 - 6,7170 6,778 106,21 00 146,200 - ;64,423 38,,429 11,290 140,91 1, 1,411 12.376 19,08;1 3,(1,6 37,685 39,531 5,494 3,979 1,961 2,1150 769 - 39',799 20,997 196,E 98 196,051 210,111 121,311 31,972 , a,278 8,906 21,4: , ,901 19a,vrl f 1,, 13 57,467 121,388 6,39, 911,0'14 10,698 79,145 79,551 20,463 661,871 115,98 -,1 15,9E 7 - - 39,831 -3,891 37,E 31 - 31,853 74,52E 74,5218 1::,579 155,915 159,575 281,345 -,18,988 1E4,916 318,189 la,851 318,189 $ a1,4,1 $ 7,910,185 1,198,093 9 179,0;'.