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Home My WebLink AboutAmbulance Service Area Agrmts - Part 1Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org AGENDA REQUEST & STAFF REPORT For Board Business Meeting of May 28, 2008 Please see directions for completing this document on the next page. DATE: May 7, 2008 FROM: Colette Whelan Health Department 541 322 7409 TITLE OF AGENDA ITEM: Consideration and Signature of Document # DC -2008-269 — the Ambulance Service Area (ASA) Franchise Rights consistent with Boundary Descriptions to the following ASA ambulance companies: Bend, Redmond, Sisters/Camp Sherman, Black Butte, Crooked River Ranch, La Pine, Sunriver, and Harney District; and a request for a 60 day extension of the Franchise Agreement for this year. PUBLIC HEARING ON THIS DATE? Yes. BACKGROUND AND POLICY IMPLICATIONS: The purpose of the Deschutes CC 8.30 was to establish ambulance service areas and assign ambulance service providers in Deschutes County in order to provide effective emergency ambulance services in accordance with the Ambulance Service Area. To ensure that the goal continues to be met there has been boundary changes proposed and approved. In 2005 there were three boundary changes and this year we have one proposed boundary change. The boundary change this year is between the cities of Sisters and Bend. (Please see attachment that outlines this boundary change.) The franchisees are asked to reapply for their Ambulance Service Area (ASA) every five years. (See attachment with each ASA agency's Point of Contact (POC)). The ASA Plan has been in effect since 1998 in Deschutes County with Ordinance 98-064, Chapter 8.30. At that time, eight Ambulance Service Areas (ASA) were established. They are as follows; Bend, Sunriver, Black Butte Ranch, Crooked River Ranch, Harney District, La Pine, Redmond, and Sisters. The goal of the ASA Plan was and continues to be to provide efficient and effective emergency ambulance services within Deschutes County, FISCAL IMPLICATIONS: NONE RECOMMENDATION & ACTION REQUESTED: Approval and Signature of Document # DC -2008-269 — the Ambulance Service Area (ASA) Franchise Rights consistent with Boundary Descriptions to the following ASA ambulance companies: Bend, Redmond, Sisters/Camp Sherman, Black Butte, Crooked River Ranch, La Pine, Sunriver, and Harne v District; and a request for a 60 day extension of the Franchise Agreement for this year. ATTENDANCE: Dan Peddycord, Tom Wright, Colette Whelan DISTRIBUTION OF DOCUMENTS: All copies to: Jill Fox, Health Department, 2577 NE Courtney Drive, Bend, Oregon 97701, 322-7478 for distribution. DESCHUTES COUNTY DOCUMENT SUMMARY (NOTE: This form is required to be submitted with ALL contracts and other agreements, regardless of whether the document is to be on a Board agenda or can be signed by the County Administrator or Department Director. If the document is to be on a Board agenda, the Agenda Request Form is also required. If this form is not included with the document, the document will be returned to the Department. Please submit documents to the Board Secretary for tracking purposes, and not directly to Legal Counsel, the County Administrator or the Commissioners. In addition to submitting this form with your documents, please submit this form electronically to the Board Secretary.) Date: Please complete all sections above the Official Review line. May 7, 2008 Contact Person: Colette Whelan Department: HEALTH Phone #: 322 7409 Contractor/Supplier/Consultant Name: [Tom Wright, EMS (Emergency Medical Service) Coordinator, Bend Fire Dept., 322-6300. Goods and/or Services: Consideration and Signature of Document # DC -2008-269 — the Ambulance Service Area (ASA) Franchise Rights consistent with Boundary Descriptions to the following ASA ambulance companies: Bend, Redmond, Sisters/Camp Sherman, Black Butte, Crooked River Ranch, La Pine, Sunriver, and Harney District; and a request for a 60 day extension of the Franchise Agreement for this year. Background & History: The purpose of the Deschutes CC 8.30 was to establish ambulance service areas and assign ambulance service providers in Deschutes County in order to provide effective emergency ambulance services in accordance with the Ambulance Service Area. To ensure that the goal continues to be met there has been boundary changes proposed and approved. In 2005 there were three boundary changes and this year we have one proposed boundary change. The boundary change this year is between the cities of Sisters and Bend. (Please see attachment that outlines this boundary change.) The franchisees are asked to reapply for their Ambulance Service Area (ASA) every five years. (See attachment with each ASA agency's Point of Contact (POC)). The ASA Plan has been in effect since 1998 in Deschutes County with Ordinance 98-064, Chapter 8.30. At that time, eight Ambulance Service Areas (ASA) were established. They are as follows; Bend, Sunriver, Black Butte Ranch, Crooked River Ranch, Harney District, La Pine, Redmond, and Sisters. The goal of the ASA Plan was and continues to be to provide efficient and effective emergency ambulance services within Deschutes County. Agreement Starting Date: July 1, 2008 Annual Value or Total Payment: NAI ❑ Insurance Certificate Received (check box) Insurance Expiration Date: Check all that apply: ❑ RFP, Solicitation or Bid Process ❑ Informal quotes (<$150K) ® Exempt from RFP, Solicitation or Bid Process (specify — see DCC §2.37) N/A1 Ending Date: June 30, 2013 5/16/2008 Funding Source: (Included in current budget? ❑ Yes ® No If No, has budget amendment been submitted? ❑ Yes ® No Departmental Contact: Title: Colette Whelan, RN Disaster Preparedness Coordinator Phone #: Department Director Approval: Signature 322 7409 Date Distribution of Document: Jill Fox, Health Department, 2577 NE Courtney Drive, Bend, Oregon 97701, 322-7478. Official Review: County Signature Required (check one): E BOCC E Department Director (if <$25K) ❑ Administrator (if >$25K but <$150K; if >$150K, BOCC Order No. ) Legal Review Date Document Number 5/16/2008 2008 Proposed Sisters/Bend Boundary Change Beginning at the NW corner of section 31, T16S, R11E; thence easterly on the section line 0.5 miles to the southwestern boundary of Deschutes County Tax Lot 1611000008100; thence east along the said Tax Lot southern boundary approximately 0.2 miles where the said tax boundary turns in a northeastern direction; thence following the said tax boundary line to the intersection of the said tax lot boundary with the eastern boundary of Deschutes County Tax Lot 1611000001419; thence along the eastern boundary of the said tax lot to the intersection of the said tax lot with Deschutes County Tax Lot 1611000001418; thence along the eastern boundary of said tax lot to the intersection of Deschutes County Tax lot 1611000001401; thence along the eastern boundary of said tax lot to the intersection of Deschutes County Tax lot 1611000007900; thence south along the western boundary of said tax lot to the SW corner of the said tax lot; thence east along the southern boundary of the said tax lot to the SE corner of the said tax lot; thence north to the NW corner of Deschutes County Tax Lot 1611000005600; thence east to the SE corner Deschutes County Tax lot 1611200000500; thence north to the NW corner of Deschutes County Tax Lot 1611000005600; thence east to the western section line of Section 21, T16S, R11E; thence north along said section line to the NW corner of said section; thence east along the section line to the SE corner of the SW 1/4 of Section 16, T16S, R11E; thence north to the NE corner of SE 1/4 of the SW '/ of said section; thence west to the NW corner of the SE 1/4 of the SW 1/4 of said section; thence north to the NE corner of the SW 1/4 of the NW 1/4 of said section; thence west to the SW corner of the NW '/4 of the NW 1/4 of said section; thence north to the NW corner of said section; thence east to the NE corner of said section; thence north along the section line to the intersection with the centerline of US Highway 20; thence along the centerline of Highway 20 in a southeastern direction to the SE corner of Section 10, T16S, R11E; thence north along the section line to the NW corner of said section; thence east along the section line to the NE corner of Section 11, T16S, R11E; thence northerly upon the section line to the NW corner of section 1, T16S, R11E; Contact information for franchise applicants 1) Tom Wright, Bend Fire Department, 1212 SW Simpson Ave., Bend, Oregon 97702. 2) Timothy Peck, Harney District Hospital/EMS, 557 W.Washington St. Bums, OR 97720 3) Capt. Justin Waalkes, Black Butte Ranch RFPD, PMB 8190, POB 8000, Black Butte Ranch, OR. 97759 4) Benjamin 0' Keefe, 57475 Abbot Dr/PO Box 2108, Sunriver, OR 97707 5) Daniel Daugherty, La Pine Rural Fire Protection District, PO Box 10, La Pine, Or 97739 6) Fire Chief Larry Langley, 6971 SW Shad Road, Crooked River Ranch, OR 97760. 7) Doug Kelly, Redmond Fire and Rescue, 341 NW Dogwood Avenue, Redmond, OR 97756 8) Ken Enoch, Sisters -Camp Sherman RFPD PO Box 1509, Sisters, OR 97759 DESCHUTES COUNTY FRANCHISE APPLICATION TO PROVIDE ASA SERVICE Agency: Bend Fire Department Mailing Address: Contact Name(s): Tom Wright Bend Fire Department 1212 SW Simpson Ave. Bend, Oregon 97702 Phone # 541-322-6387 Fax#: 541-322-6321 e-mail Address: twright@ci.bend.or.us 1. Which ASA do you desire to serve? (Ex: Redwood ASA, S/R ASA) Bend ASA #1 2. What is the location from which ambulance services will be provided? Station 301 1212 SW Simpson Bend Or 97702 Station 302 19850 4th St Bend Or 97701 Station 303 61080 Country Club Bend Or 97702 Station 304 62420 Hamby Bend Or 97701 Station 305 63377 Jamison Bend Or 97701 3. What are the levels of service to be provided? Check all that apply.) BLS ILS ALS 4. Will you subcontract for any services to be provided? If so, attach a copy of that subcontract. Yes o Comments: 5. What is your ambulance service license number as issued by the Oregon Health Division? 0901 6. List the ambulances to be used in providing emergency services: Year: Make: Model: OHD License Number: 2008 INTERNATIONAL TYPE III E245852 2008 INTERNATIONAL TYPE III E245853 2008 INTERNATIONAL TYPE III E245854 2008 INTERNATIONAL TYPE III E245855 2008 INTERNATIONAL TYPE III E245856 2008 INTERNATIONAL TYPE III E245857 1999 FREIGHTLINER TYPE 11 E211678 DC Franchise Application to Provide ASA Service Page 1 of 5 Pages Attach copies of all ambulance licenses issued by the Oregon Health Division. 7. Write a statement, or provide documentation, that all equipment and supplies in each ambulance conforms to Health Division standards. Each ambulance carries an inventory of required equipment and supplies. This list is checked on the first Monday of each month. 8. List personnel to be used in providing emergency services, including paid & unpaid personnel. (An attachment is acceptable.) EMPLOYEE NAME EMT LEVEL CERTIFICATION NUMBER ADAMS, JAMES PARAMEDIC 131085 AKINS, WILL PARAMEDIC 125564 ALEXANDER, KATHY PARAMEDIC 121834 BAGLEY-TIAS, KARLA PARAMEDIC 117645 BALES, RYAN PARAMEDIC 131871 BAXTER, MIKE PARAMEDIC 118727 BEATTY, AARON PARAMEDIC 125322 BLAKE, JEFF PARAMEDIC 117704 BOOS, WILLIAM B. PARAMEDIC 123390 BOYD, BRIAN PARAMEDIC 126179 CALIGURE, MIKE PARAMEDIC 109640 CLARK, KRISTOPHER PARAMEDIC U5082 CONNELLY, PATRICIA PARAMEDIC 125567 CRAVENS, ROB PARAMEDIC 112115 DERLACKI, DAN BASIC 126184 DIEKER, KEVIN PARAMEDIC 129479 DOYLE, STEPHEN PARAMEDIC 129292 DUFOUR, JEFF BASIC 115043 DYER, LANCE BASIC 110330 EDWARDS, TOM PARAMEDIC 110627 FINDLING, KARL J. PARAMEDIC 112225 FLANAGAN, JAMIE PARAMEDIC 124901 GARCIA, JAIME F. PARAMEDIC 128866 GILPATRICK, ALYSHA PARAMEDIC 129833 GRAHAM, MATT PARAMEDIC 131950 GOSS, CHUCK PARAMEDIC 113479 GREEN, DOUG PARAMEDIC 125572 GUY, CHRIS PARAMEDIC 130641 GUY, JEREMY PARAMEDIC 128898 HARRISON, ROB PARAMEDIC 132717 HENDRICKSON, AMES INTERMEDIATE 128869 HOOD, ANDY PARAMEDIC 116210 HOSSICK, PETAR PARAMEDIC 122534 HOWE, DAVE BASIC 106632 HUDMAN, RYAN PARAMEDIC 127616 HUNTER, CYNTHIA PARAMEDIC 131051 IRELAND, MICHAEL PARAMEDIC 126095 JENSON, JEFF PARAMEDIC 123579 JOHANNSEN, TJ INTERMEDIATE 110796 KANEDA, STEVE PARAMEDIC 124394 KENFIELD, JERIMIAH PARAMEDIC 132687 KETTERING, CINDY INTERMEDIATE 120515 DC Franchise Application to Provide ASA Service Page 2 of 5 Pages KING, MIKE PARAMEDIC 117713 KOELLERMEIER, DOUG PARAMEDIC 109218 LADD, BRANDON PARAMEDIC 126191 LARSON, RHETT PARAMEDIC 126368 LEE SOON, DALLAS PARAMEDIC 127144 LEVINE, DARREL PARAMEDIC 121668 LEYES, DANIEL PARAMEDIC 118350 LOVE, JOHN PARAMEDIC 123581 LOVISCO, SUSIE BASIC 131576 MACKENZIE, DAVID BASIC 116302 MADDEN, BOB BASIC 111820 MAIDL, CASEY J. PARAMEDIC 130647 MARSHALL, GARY BASIC 114288 MAYER, ROBERT PARAMEDIC 128089 MCDONALD, DAVID BASIC 132310 MILES, DREW PARAMEDIC 120620 NORRIS, DREW PARAMEDIC 132670 O'MALLEY, STEVE PARAMEDIC 114945 PEDERSEN, NEIL PARAMEDIC 124054 PETERS, KATE PARAMEDIC 131825 PROSSER, PRESTON PARAMEDIC 124820 REARDON, TIM PARAMEDIC 132128 RILEY, TODD PARAMEDIC 129484 ROOT, DARREN PARAMEDIC 129570 RUSSELL, DAVID PARAMEDIC 125466 SEATON, BILLY PARAMEDIC 127436 SEATON, SCOTT PARAMEDIC 124568 SEGAL, DON PARAMEDIC 114470 SHULER, SARA BASIC 132634 SLAUGHTER, ANNE PARAMEDIC 128885 SOLOMON, KURT PARAMEDIC 122541 SOUTH, JEREMY PARAMEDIC 125701 SPRINGS, HAROLD PARAMEDIC 112260 STEVENS, TROY PARAMEDIC 121694 STOTT, LUKE PARAMEDIC 130440 STRUHS, JUSTIN PARAMEDIC 124824 SWAGGERTY, PAUL BASIC 123196 TARIN, ART INTERMEDIATE 126275 TAYLOR, MARK PARAMEDIC 114125 TELFER, DAVID PARAMEDIC 130954 THOMPSON, BRANDON BASIC 132783 THOMPSON, MITCH 1 PARAMEDIC 131831 THURSTON, JIM PARAMEDIC 130831 VAHDAT, EDDIE PARAMEDIC 124573 VOSSLER, STEVE PARAMEDIC 127089 WAGGONER, TREVOR BASIC 132635 WHITE, GARTH PARAMEDIC 128534 WRIGHT, TOM PARAMEDIC 116738 WYMAN, SCOTT PARAMEDIC 121804 9. Write a statement of agency's experience in providing ambulance services DC The City of Bend Fire Dept. has been proving ambulance service since September 6, 1973. The Fire Dept. was awarded the advanced life support provider of the year award by Oregon State Emergency Medical Technician's Association in 1984. The Department has continued to improve the ambulance service by improving the quality and quantity of equipment, ambulances, and EMT's. Annual records of service are available upon request. In 2007 the Bend Fire Department implemented a dedicated medic unit with two paramedics on board. This dedicated ambulance responds to only EMS calls and it is in addition to the other fire/EMS ambulances. 10. Write a statement of ability to comply with the rules and regulations of the ASA Plan and any applicable County ordinances. The Bend Fire Department has a full time EMS Coordinator who works a dedicated 40 hour work week. This allows better compliance not only with the terms of the ASA plan, but with all of the ministerial duties that are required from the Oregon Department of Health as well with other agencies. The work of the EMS coordinator is overseen by the Deputy Chief of Operations. The EMS Coordinator also shares the services of two full time Administrative Office Specialists to assist in the compliance with the ASA plan and the county ordinances 11. Write a description of any prepaid ambulance plan, including the number of years of operation, funding and term. Please see the attached brochure which describes the FireMed program that is offered by the City of Bend Fire Department. The Firemed program has been offered to the citizens of the Bend ASA since August 1, 1992 The Firemed Membership Program generated $210,000 in the 2006-2007 fiscal year 12. In the case of an application to transfer or assume an already assigned franchise, please provide the following. A. Summarize how the proposed change will improve response time, and the quality of level of services to the ASA. (Include an assessment of how the proposed change will impact the existing first response system.) NA B. Provide evidence that the call volume in the ASA is sufficient to financially or otherwise justify the changes in service. NA DC Franchise Application to Provide ASA Service Page 4 of 5 Pages C. Submit copies of your adopted Fiscal Year 2002-03 Budget, and an audit for Fiscal Year 2001-02. D. Submit proof of public liability insurance. DC Franchise Application to Provide ASA Service Page 5 of 5 Pages ai 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OS 0 W 0 00 0 0 0 0 0 0 0 0 0 0 0 d' 1 Ca N HH 0 0 C' r O m h H 0 N 0 H •• m H M 0> d' Nal 01 lf1 01 h m N m r 0 111 041 h m +1,m. H HH m NZ H m m H HN O N H Ca W 00 IQ 0 a0 0 m 01 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 \ o W H 0 0000000000000 0 d' I E-.41 0 N O H m m 0 N m m h H m La 0 O m a C7 O 0 0 a1 lt1 lf1 N N R1 . 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L.1 W H a a a a a a s a a a a s o 0 0(00 z 00000 00000 0 o r 01 F 0 N 0 0 U> N 111 111 N N 111 In to 01 01 0 F a a U 0 0 0 0 0 0 0 0 0 0 0 0 o 0 1-1 0 M U r1 r1 r1 r1 HI r1 11 r1 r1 r1 .-1 .i ■ r1 ■ . 1 i. 0 L. 0. 40 .-I r1 .i .-I HI ♦ .-1 .-I .-I .-I .-I ♦ .-1 .-I ♦ ♦ .-I i. + .-I ■ i. 0 0 0 0 0 0 O I O O O 0 0 N 0 O 191,505- O 0 191,505- 0 O O 0 0 r r 0- 0 0 a a a O N N N N 11) 111 11) a a a o 0 0 0 Reserves/Contingencies Contingencies EXPENDITURE 0 01 l0 a r 926,707- 746,797- Fire/EMS Operations Fund l0 m .1 m N Agent Lumbermens Insurance Agency PO Box 940 Bend, OR 97709 This certificate is issued as a matter of information only and confers no rights upon the certificate holder other than those provided in the coverage document This certificate does not amend, extend or alter the coverage afforded by the coverage documents listed herein. Companies Affording Coverage Named Member or Participant City of Bend /City of Bend Fire Dept. PO Box 1458 Bend, OR 97709 COMPANY A - City County Insurance Services (CIS) COMPANY B - National Union Fire Insurance Company of Pitts, PA COMPANY C - RSUI indemnity ;;;qq��g"b:. ,✓.3 'a`�K','5�4'��wu .. aT e"t w� "�'Ezu' 6,'4p�}iy.,x. This is to certify that coverage documents listed herein have been issued to the Named Member herein for the Coverage period indicated. Not withstanding any requirement, term or condition of any contract or other document with respect to which the certificate may be issued or may pertain, the coverage afforded by the coverage documents listed herein is subject to all the terms, conditions and exclusions of such coverage documents. CO LTR Type of Coverage Certificate # Effective Date Expiration Date Limits A X X X X General Liability Commercial General Liability Public Officials Liability Employment Practices Occurrence 07LBEN 7/1/2007 7/1/2008 General Aggregate $30,000,000 Each Occurrence $10,000,000 A _Auto X X X Liability Scheduled Autos Hired Autos Non -Owned Autos 07LBEN 7/1/2007 7/1/2008 General Aggregate None Each Occurrence $10,000,000 A X X X Auto Physical Damage Scheduled Autos Hired Autos Non -Owned Autos 07APD /1/2007 0 V 7/1/2008 A A B C C J Property 7 Boiler and Machinery Excess Crime Excess Earthquake Excess Flood A J Workers' Compensation Description: State of Oregon, OMAP, COIC, and it's Directors, Officers, Representatives, Agents and Employees are named as Additional Members in regardss to work and operations connected with the BPA - Transporting Medicad Patients Certificate Holder Central Oregon Intargovernmentz Council 2363 SW Glacier Redmond, OR 97756 CANCELLATION: Should any of the coverage documents herein be cancelled before the xpirationdatethereof, CIS willprovide30dayswrittennoticetothecertificateholdernamed erein, but failure to mail such notice shall impose no obligation or liability of any kind upon CIS, its agents or representatives, or the issuer of this certificate. ', +� By: //.Ga./�T `— 41...... Date: 7/20/2007 MANAGEMENT'S DISCUSSION AND ANALYSIS Fiscal Year Ended June 30, 2007 This Management's Discussion and Analysis (MD&A) is presented to facilitate financial analysis and provide an overview of the financial activities of the City of Bend (the City) for the fiscal year ended June 30, 2007. Information in the MD&A is based on currently known facts, decisions and conditions. Please read it in conjunction with the transmittal letter, the basic financial statements and the accompanying notes to those financial statements. FINANCIAL HIGHLIGHTS • The City's assets totaled $849.5 million at June 30, 2007 consisting of $757.7 million in capital assets, $64.5 million in unrestricted cash and investments and $27.3 million in deposits and other assets. Total assets increased by $313.9 million due mainly to investments in capital assets. • The City's liabilities totaled $109.6 million at June 30, 2007 consisting of $82.5 million in Tong -term debt and $27.1 million in accounts payable and other liabilities. Total liabilities increased by $2.9 million from the prior year. • The assets of the City exceeded its liabilities by $739.9 million at the close of fiscal year 2006-07. Unrestricted net assets totaled $45.9 million with the remainder of the City's net assets invested in capital assets net of related debt ($687.6 million) and restricted for debt service ($6.4 million). • For its governmental activities, the City generated $21.8 million in charges for services and received $27.2 million in grants and contributions. Direct expenses for governmental activities were $63.6 million for the year, of which $49.0 million was funded by charges for services and grants and contributions and the remaining $14.6 million funded by general revenues. • The City received general revenues of $31.1 million for the year consisting of $24.1 million in taxes, $6.2 million in franchise fees and $0.8 million in other revenues. • Unreserved fund balance in the General Fund was $8.7 million at June 30, 2007, a decrease of $0.3 million from June 30, 2006. • For its business -type activities, the City generated $21.0 million in charges for services and received $20.1 million in grants and contributions to fund direct expenses of $23.6 million. OVERVIEW OF THE FINANCIAL STATEMENTS The City's Comprehensive Annual Financial Report (CAFR) is organized as follows: 1. Introductory Section II. Financial Section a. Basic Financial Statements - government -wide and fund financial statements, including notes to basic financial statements. b. Required Supplementary information - budget and actual schedules for the general fund and major special revenue funds. c. Other Supplementary Information - budget and actual schedules for other major funds and nonmajor funds and includes internal service fund financials. d. Other Financial Schedules - schedules of property tax and Tong -term debt transactions. 3 The Management Discussion and Analysis, as listed on the table of contents, are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. The Required Supplementary information (budgetary comparison information for major funds), as listed on the table of contents, is not a required part of the basic financial statements but is supplementary information requirec by accounting principles generally accepted in the United States of America. This budgetary comparisor information for the major funds has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Bend's basic financial statements. The introductory section, supplementary information and statistics' tables are presented for purposes of additional analysis and are not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards, as listed in the table of contents, is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations, and is not a required part of the basic financia statements. The supplementary information and Schedule of Expenditures of Federal Awards, as listed in the table of contents, has been subjected to the auditing procedures applied in the audit of the basic financia statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The introductory section and statistical tables have not been subjected to the auditinc procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion or them. Pc PAULY, ROGERS AND CO., P.C. -2- La PINE RURAL FIRE PROTECTION DISTRICT AMBULANCE SERVICE AREA (ASA) FRANCHISE APPLICATION DESCHUTES COUNTY FRANCHISE APPLICATION TO PROVIDE ASA SERVICE Agency: La Pine Rural Fire Protection District Mailing Address: Contact Name(s): Daniel Daugherty PO Box 10 La Pine, Oregon 97739 Phone # (541) 536-2935 Fax #: (541) 536-3801 e-mail Address: BCDaughertv(alapinefire. com 1. Which ASA do you desire to serve? (Ex: Redwood ASA, S/R ASA) La Pine Rural Fire Protection District (ASA #5) 2. What is the location from which ambulance services will be provided? La Pine Station 101: 51550 Huntington Road , La Pine, Oregon 97739 La Pine Station 102: 55785 South Century Drive, Bend, Oregon 97707 La Pine Station 103: 15990 Burgess Road, La Pine, Oregon 97739 3. What are the levels of service to be provided? (Check all that apply.) x BLS x ILS X ALS 4. Will you subcontract for any services to be provided? If so, attach a copy of that subcontract Yes No Comments: La Pine RFPD does not sub -contract. We do however have mutual aid agreements. 5. What is your ambulance service license number as issued by the Oregon Health Division? # 0917 6. List the ambulances to be used in providing emergency services: Year: Make: Model: OHD License Number: 2006 Ford F-450 E238971 2006 Ford F-450 E238972 2006 Ford F-450 E238973 Attach copies of all ambulance licenses issued by the Oregon Health Division. DC Franchise Application to Provide ASA Service Page 1 of 3 Pages 7. Write a statement, or provide documentation, that all equipment and supplies in each ambulance conforms to Health Division standards. Each ambulance carries an inventory of supplies and equipment as stipulated by the Oregon Department of Human Services, Public Health Division. Each ambulance is regularly restocked after each alarm and are inventoried weekly. 8. List personnel to be used in providing emergency services, including paid & unpaid personnel. (An attachment is acceptable.) Name: See Attached Roster EMT Level: Certificate Number: 9. Write a statement of agency's experience in providing ambulance services. The La Pine Rural Fire Protection District has been providing advanced life support ambulance service since July 1, 1987. The fire district has received praise for services provided by St. Charles Medical Center, Airlife, and many of our patients and their families. The District continues to improve services through a dedicated quality improvement and assurance process and providing the most up-to-date equipment, supplies, protocols, and training of our personnel. Annual service records are available upon request. La Pine Rural Fire Protection District also holds assignment to Klamath County Ambulance Service Area Number 13. 10. Write a statement of ability to comply with the rules and regulations of the ASA Plan and any applicable County ordinances. The La Pine Rural Fire Protection District has always put compliance with Federal, State and local rules, regulations and statutes at the forefront of our business and operational practices. The Fire Chief and Assistance Chief insure the compliance with the mandates placed on the Fire District. The Fire District has been providing ambulance service to the proposed ASA for 19 years. During this time La Pine RFPD has complied with all the "Rules and Regulations of the ASA plan" and applicable State and County ordinances. DC Franchise Application to Provide ASA Service Page 2 of 3 Pages 11. Write a description of any prepaid ambulance plan, including the number of years of operation, funding and term. The La Pine Fire Protection District participates in the "FireMed Ambulance Membership Program". The District has been active in this program since 1989. FireMed provides medically necessary emergency ambulance care and transportation within the La Pine RFPD ASA, St. Charles Medical Center, and portion of Air life service area. Non -emergent, unscheduled ambulance service to St. Charles Medical Center is covered only when medical necessary and with the prior written Certification ofMedical Necessity Statement from an authorizing physician. Cost is $45.00 per year per family. The program is managed for La Pine RFPD by Cascade Health Services, Inc. d.b.a. St. Charles Medical Center / Air Life of Oregon. 12. In the case of an application to transfer or assume an already assigned franchise, please provide the following. A. Summarize how the proposed change will improve response time, and the quality of level of services to the ASA. (Include an assessment of how the proposed change will impact the existing first response system.) NA B. Provide evidence that the call volume in the ASA is sufficient to financially or otherwise justify the changes in service. NA 13. Submit copies of your adopted Fiscal Year 2002-03 Budget, and an audit for Fiscal Year 2001-02. 14. Submit proof of public liability insurance. DC Franchise Application to Provide ASA Service Page 3 of 3 Pages Emergency Medical Personnel Roster La Pine Rural Fire Protection District (0917) 4-17-08 Name Address Phone (541) EMT Cert# Exp. Stat. Averitt, Jill J. PO Box 2562 La Pine, OR 97739 536-1595 Driver Vol. Bonito, Beau L. 3374 NE Sandalwood Dr. Bend, OR. 97701 317-1379 P 129396 6/09 Pd Daugherty Daniel D. 63267 Lava Crest Street Bend, OR. 97701 385-9206 P 117590 6/09 Pd Eckert Crystal L. 2620 SW Yew Ave Redmond, 97756 541-604- 0566 B 133919 6/09 Vol. Franklin Fred R. PO Box 2225 La Pine, OR. 97739 536-7792 P 124799 6/09 Pd Griffin Dustin R. PO Box 3666 Sunriver, OR. 97707 598-7366 P 125412 6/09 Pd Gustafson James, B. PO Box 331 La Pine OR. 97739 536-2212 Driver Pd Helmricks David A. PO Box 10 La Pine OR. 97739 536-2935 B 132582 6/09 Vol. Jenkins Carey M. PO Box 1527 La Pine, or. 97739 536- 8363 Driver Vol. Jernigan Taylor D. 481 NW 54th Place Newport OR 97365 1 265-8614 B 132585 6/09 Vol. Johns Justin A. 21255 E. Hwy 20 Apt.21 Bend, OR 97701 633- 6234 P 130763 6/09 Pd. Jones Christopher A. PO Box 1553 La Pine, OR. 97739 433-2825 P 128105 6/09 Pd Lohner Kyle PO Box 1113 La Pine, Or. 97739 480-7858 P 128961 6/09 Pd. Maness Steven 19699 Mountaineer Wy. Bend, or. 97701 771- 1469 Driver Vol. McCall Kimberly A. PO Box 391 La Pine OR. 97739 536-7625 B 134242 3/09 Vol. Larson Michael L. 56206 Eider Rd Bend, OR. 97707 408-0693 P 124558 6/09 Pd Leehman Kevin 4211 SW Highland Ave. Redmond, or. 97756 408- 0919 P 132172 6/09 Pd Mooers Michael A. 62745 Powell Butte Hwy Bend, OR. 97701 385-6773 P 122466 6/09 Pd Palmer James J. 16353 Black Tail Lane Bend OR. 97707 536-1982 P 123344 6/09 Pd Parmenter, James C. 16191 Green Forest Rd La Pine, OR 97739 536-2967 Driver Vol. Pautz PO Box 2141 536-5857 P 124564 6/09 Pd Mark A. La Pine OR. 97739 Rigney PO Box 2543 536-3328 P 125586 6/09 Pd. Andy M. La Pine OR. 97739 Ryan 19973 Doubletree Ct. 385- 7878 Driver Vol. Matt M. Bend, or. 97701 Stevenson 61132 SW Halley St. 536-9680 P 130768 6/09 Pd Paul M. Bend, Or. 97702 Treat POBox 7351 208-816- B 134477 6/09 Vol. Phillip S. Sunriver, Or. 97707 6343 Young PO Box 4764 536-2959 P 124574 6/09 Pd Gary M. Sunriver OR. 97707 Matthew M. Eschelbach, D.O Physician Advisor Mark Pautz EMS Coordinator / Captain By Assigning License Number 0917 To: La Pine Rural Fire Protection District By Elizabeth Morgan, Pre -Hospital Standards Representative **POST IN A CONSPICUOUS PLACE IN AMBULANCE SERVICE BUSINESS OFFICE** SPECIAL DISTRICTS ASSOCIATION OF OREGON Special Districts Association of Oregon Liability Declarations Certificate Number 23P52647-972 Named Participant: La Pine R.F.P.D. P.O. Box 10 51550 Huntington Road La Pine, OR 97739 Coverage Period: 1/1/2008 through 1/1/2009 Agent of Record: Wilson-Heirgood Associates P.O. Box 1421 2930 Chad Drive Eugene, OR 97440 Coverage is provided for only those coverages indicated below for which a contribution is shown. Coverage Per Occurrence Limit Annual Aggregate Deductible / SIR Contribution Public Entity Liability Coverage including: $500,000 None N/A $5,801.00 Increased Limits of Liability $4,500,000 None N/A $1,431.00 Total Limit of Liability $5,000,000 None N/A N/A Tort Liability - Coverage A Included Included None Included Federal Acts Liability - Coverage B Included Included None Included Other Jurisdictions - Coverage C Included Included None Included Employee Benefits Liability Included Included None Included Wrongful Acts/Public Officials Included Included None Included Employment Practices Included** $5,000,000 See Below** Included Emergency Operations Pollution Included Included None Included Potable Water Treatment Pollution Included Included None Included Auto Liability Included Included None $4,421.00 Non-Owned/Hired Auto Liability Included Included None $125.00 Additional Coverages Unless otherwise indicated in Section II of the SDAO Liability Coverage Document, the following Additional Coverages will not be in addition to the Total Limit of Liability identified above. Ethics Complaint Defense $2,500 $5,000 None Included BOLI Defense Costs $50,000 $50,000 None Included OSHA Defense Costs $5,000 $5,000 None Included Pollution Coverage - (minimum) $100,000 $100,000 None Included Applicators Pollution Coverage $50,000 $50,000 None Included Injunctive Relief Defense $25,000 $25,000 None Included Uninsured/Underinsured Motorist $500,000 None None Included Auto Physical Damage Per Schedule Per Schedule Per Schedule $11,840.00 Hired Auto Physical Damage $50,000 None $100 Comp/$500 Coll $75.00 $25,000,000 maximum per occurrence limit for all SDAO Trust Participants involved in the same occurrence. $5,000,000 maximum per occurrence and annual aggregate limit for all Employment Practices related claims. $10,000 employment practices deductible for terminations when SDAO is not contacted for free legal advice in advance. $10,000 controlled burn deductible if BPSST guidelines are not followed. Forms applicable to participant: SDAO Liability Coverage Documen Auto Physical Damage Coverage Document This certificate is made and is mutually accepted by the Pool and Named Participant subject to all provisions, stipulations, and agreements which are made a part of the SDAO Liability Coverage Document. This certificate represents only a brief summary of coverages. Other conditions and exclusions apply as described in the SDAO Liability Coverage Document. Countersigned by: Special Districts Association of Oregon Thursday, November 29, 2007 RESOURCES La Pine Rural Fire Protection District General Fund go CL O CON LL J *Includes Unappropriated Balance Budgeted Last Year Budget for Next Year 07/08 Adopted By Governing Body 75,000 50,000 25,000 20,000 30,000 520,000 85,000 - 5,000 O 0 500 106,152 O 1 917,652 1,428,743 2,346,395 Approved By Budget Committee X' 75,000 50,000 25,000 20,000 30,000 520,000 85,000 5,000 0 0 O O 106,152 0 917,652 1,428,743 2,346,395 Proposed By Budget Officer ,� t 75,000 50,000 25,000 20,000 t 30,000 520,000 70,000 5,000 Oer 500 N (p (p O O 902,652 1,428, 743 iL #. 2,331,395 RESOURCE DESCRIPTION Beginning Fund Balance: 1. Available cash on hand* (cash basis) or 2. Net working capital (accrual basis) 3. Previously levied taxes estimated to be received 4. Interest 5. OTHER RESOURCES 6 Fire Suppression Fees L N 7 O N L N a) 0 N_ 8 EMS Service Fees 9 FireMed Memberships 10 Address Sign Sales 11 Clothing Sales 12 Ash Can Sales 13 State & Federal Grants 14 Deserve Fund Transfer 10 CO N. CO O) 0 N N N N C') N ST N LO N CO N N. N CO N 29. Total resources, except taxes to be levied 30. Taxes necessary to balance 131. Taxes collected in year levied 32. TOTAL RESOURCES Historical Data Adopted Budget This Year FY 06/07 £ Y 115,000 _ 1 70,000 1 0 O O 15,000 1 75,000 470,000 70,000 0 O L6 1,000 500 O O O II CO 1,880,954 s 2,712,454 Actual First Preceding Year 05106 d CO al a (n 39,894 J O 1,246 492,494 83,101 4,515 N 0 CO M M:. n 1,782,984 r N N O N Second Preceding I Year 04/05 .{„ 65,372 0)) Ch 848 2,264 co CO N CO (0 co 4,590 (*) N 150 59,437 1 650,684 °,-;,-k '' 1,689,412 (o O O 0 N `>. r N M V (O N CO Q)° N M 'C in O N O Q) (( N (NV hi ((`1 N N N N N M M cc ) *Includes Unappropriated Balance Budgeted Last Year SUMMARY La Pine Rural Fire Protection District General Fund t -- co 0 CD N. CO CT) 0 •4 - Budget For Next Year 07/08 (7; co 0 (0 Lf) 0) L.C) t•-• (0 s -- 0 - CD o3 CO L.0 C6 • • (43 co 0 10. co" co 0) CN co 00 0 0 0 L.0 (.15 0 0 0 0 0 04 0 0 EN coi co co •vr 0 (0 co c‘i 0 0 0 LCi 04 0 0 LO 0 0 1.6 co co (‘i 0 10 ca) 0) co cNi 0 0 0 CN 0 0 LO 0 0 L6 10 c) (7) co (‘i 0 EXPENDITURE DESCRIPTION PERSONAL SERVICES Historical Data cu *-E cu > 0 (c) 0 (1) -J 0 uJ a. —j 0 a CD MATERIALS AND SERVICES G) (c) co 11) 0_ 0) 10 Maintenance 11 Miscellaneous (NI 14 TOTAL MATERIALS AND SERVICES CAPITAL OUTLAY 15 Facilities C/) CiF1 0. cj•C CO a) cc LU CO 0) 21 TOTAL CAPITAL OUTLAY TRANSFERRED TO OTHER FUNDS 26 TOTAL TRANSFERS AND CONTINGENCIES TOTAL EXPENDITURES CN1 28 UNAPPROPRIATED ENDING FUND BALANCE —J 0 CO CO 1-• s-- .zr (0 s-- (V CS) (0 LCD c.6 co CO c0 C6 '4- co 10 ca) 0) c) LO (NJ 0; t -- CO 0 N (0 0) 0 A- CNJ 0 0 (NJ t•-• co c60) co LO 0 0 CN cD cD (0 (0 CO N- (0 0) 0 N CO (4, '4- 0) .4- 0 0 0 0 co oo 10 10 co .4 - LO .4 - 0 0 (0 (0 s-- CNI C co-) (0 10 co0 0 0 0 10 0 Cc) t-- oD N Cs1 CNJ LaPine Rural Fire Protection District Budget for FY 2007-08 Adopted by Governing Body 77,5311 0 o M 1r:. — — 42,010 0 I - O 1 ' M : M 00 0 —, 0C O h 0 0 1 604,3311 0 0 V'1 O ON 1r1 00 to O 01 1r: Approved by Budget Committee 77,531 O O 114,935 CO ,--i .1t .. cn h f*1 VD O O 0 595,344 90,400 O VD ..--.r-' O V Proposed by Budget Officer .-r cn In l-- O O to 01 .-r 1/40 -.I(n 41,9841 n C N VD 0 0 0- M 1r1 ON 1r1 90,400 O t".": '0 — \D — O n t 'O ..-1,_, ,.-. v b Vel Z .--� O 0 M ,-- ,--i r. DESCRIPTION Fire Chief Division Chief - Prevention Division Chief - Operations Battalion Chiefs Office Manager Mechanic Administrative Assistant Lieutenants/FireMedics Prevention Specialist Temporary Wildland Firefighters Clerk (Half -Time) Employee Maintenance Overtime TOTAL EXPENDITURES TOTAL U Q p< Q.r xPt. Adopted Budget This Year Year 2006-07 1%j 0 0 167,220 - 41,984 h M — M 0 10 0. 1 40,2401 0 0 N Vl .--:, .--4 •-r .� 00 1 •zr0 O (y 01/4,00 00 00. M 00 r. CO00 00 M 00 00 .— *ACTUAL o 0 k 2 00 00 O r. oo N N 00 . ,—' cr 10n o ct 0 ch N s. ‘.0 t- ON O CZ, — M 0 627,924.21 82,651.88 1,814,140.01 CD v 00 ,_, ACTUAL Second Preceding Year 2004-05 cr ON 0N O ON 1n r+ v1 .�N-1 In 10 ON 0 .--" In c N 0 r- cn 1 37,750.311 M co ' '.0 N N .-- N ON 0 0 O 'D to C 1 102,628.01 — (n r ... r-' (n N LaPine Rural Fire Protection District M & S Services FY 2007-08 Budget for FY 2007-08 Adopted by Governing Body 00 co 0 0 ri — 40,0001 v'i M 0 tel N o N N 62,088 0 1 35,040 1 220,7331 220,733 Approved by Budget Committee 00 v'^ O— 0 O .+ — 55,000 45,600 S09`SZ � 0 v') ' 00 O N "D 4,000 4-4 O M �t 259,603 0 4.D O+ N b u p & m a ii, 0 0 44.1 O4 0. 0 --+ v 0 0 4.0 v') 00 4.0 N 4,500] 00 O 4,0001 0 M O � \D ten N , O Y7 ken N DESCRIPTION Eel) 0 a Auditor Volunteer Reimbursements Volunteer Maintenance Maintenance & Service Contracts Board Expenses r y Civil Service Commission Contract Services on H A Z w w H o TOTAL HISTORICAL DATA Adopted Budget This Year Year 2006-07 �o�°Q \D — N .--4 O 'r 33,240 N M 46 o .--i vD V7 32,700 259,788 259,788 ACTUAL First Preceding Year 2005-06 2,458.25 0 O V7 N 0 0 '.O t \D N —4 - 0 O - ON vi �1 M M O\ 0 't Len N M in 4,857.651 VD t 't M O O\ 0\ O .-. O 0 � .--i ACTUAL Second Preceding Year 2004-05 M O h[- N N O 10 M O N 00 M 60 ^4 .-. �t VD N 00 1/40 00 N O C... 00 N O� 00 N N 71- 0 ON O\ M M M 0 r 0 04:, 'r 0 0 ON � LaPine Rural Fire Protection District Budget for FY 2007-08 Adopted by Governing Body CD 0 N .-. ,-- 0 M 0 O 00 36,9001 0 O VD 60,400 Approved by Budget Committee O N --• . O tel M O O O ON en 63,450 O N VD Proposed by Budget Officer 0 N — .-, 0 M VD 0 O C:;'m 0 CP, M 63,450 63,450 DESCRIPTION Office Supplies Firefighting Supplies Prevention Supplies EMS Supplies Gn A We 13.4 W a -04F 0 F F F H 0 Q Q cn Adopted Budget This Year Year 2006-07 0 — 0 12,450 o M O VI Vp O VI VD ACTUAL First Preceding Year 2005-06 M 00 . en M In O\ .. .-4 M N t _ r51,837.57 ACTUAL Second Preceding Year 2004-05 8,954.21 01 .-1 Men M O1 vD VI lz 28,459.77 O) N 00 N 00 ON N 00 N 00 LaPine Rural Fire Protection District Budget for FY 2007/08 Adopted by Governing Body O kr)O N CO Q\ b O N 103,638 CO vD O Approved by Budget Committee 77,500 0o M Cc:, VD O O N Cr, 103,638 00 cn O Proposed by Budget Officer O On NvO N 00 c .-. 0 0 01 00 VD M O0 — 00 cn M — DESCRIPTION Vehicle Maintenance Equipment Maintenance Facilities Maintenance TOTAL EXPENDITURES TOTAL HISTORICAL DATA Adopted Budget This Year Year 2006/07 00 Le)(N VD VD 14,880 00I — 000 trl 000 WI ON ACTUAL First Preceding Year 2005/06 O tn V6 •c. O: N vp N b Ci O\ tt O� .--i M N O \O N .-. 85,048.48 00 oo ,7 O 00 ACTUAL Second Preceding Year 2004/05 NNS rn vO 000 VD r SI'001`1 t N C 64,928.75 DETAILED EXPENDITURES LaPine Rural Fire Protection District y O U cn 00 O rN Budget for FY 2007-08 Adopted by Governin Bod 18,000 000`01 0 0 Irl N ... 00 ‘.0 N 0 00 0 0tr)0 in M 0 c-- \ 0Irl0 vl N 0 ir) 0 in Approved by Budget Committee 18,000 26,000 00 0in 0 0 N ,-• 0 in l 0 in 00 0 0CD 0 r M 0 h co O O ON 00 O .--4 0 00 O .r Proposed by Bud et Officer 18,000 26,000 0 N o 850 0 34,500 co 00 4,0001 O ' 0 co I O ..r DESCRIPTION Training Expenses Uniforms 2 0 U N W Notices & Publications Due & Subscriptions Licenses & Certifications Equipment Operations - Grants Insurance Administrative Expenses Relations TOTAL EXPENDITURES r.a F O E* 0 c4 H O ' Ga.-. Adopted Budget This Year Year 2006-07 25,700 kn M V1 M 0 M M-4 0 O k [ � 3,400 0 34,500 O in '0 4,000 128,500 0 O 00 N ACTUAL 'a N g o a 2 00 r- en 00 O 0: C- N '0 v:, M M 1,014.25 4,130.89 0 co h 0 0 0000 vD 0\ N N. M l ' ,--- N N d .-. r 01 .r 0\ 0\ .-. r 01 el 01 ON ACTUAL Second Preceding Year 2004-05 N 00 N I"- 6 v) h .-+ CO [ el ,-. r ',O 0 l^ ... ch - •" h Cr, CO in 'D vl M N kr) 0\ h N O ch i.0 N 0 ac N oo N l . ,-- kfi N r+ 72,094.48 00 cn b Cr, O N S DETAILED EXPENDITURES LaPine Rural Fire Protection District Budget for FY 2007-08 Adopted by Governing Body O O N - O O O N - \O O N k vO O Approved by Budget Committee O N , o O O N VO O N VO O ;ng. p w C7 O N - O O N - O O N O DESCRIPTION Facilities Projects Apparatus Projects Equipment Projects Unanticipated Grant Expenses TOTAL EXPENDITURES TOTAL HISTORICAL DATA Adopted Budget This Year Year 2006-07 0 O N 0 N 47,000 0 O\ 0 01 ACTUAL First Preceding Year 2005-06 O C.: cel \O .—, Or kr) [: O•--_ CO N ON O O., N M 01 N M rACTUAL Second Preceding Year 2004-05 s. c tIr, 4 O N \OS I 147,373.25 58,212.75 267,201.18 00 - N Revenue Bonds or General Obligation Bonds BONDE, •EBT RESOURCES AND REQUIREMENTS La Pine Rural Fire Protection District Debt Service Fund L0 CD b CO 0 CD N-- c0 CO CD CO LCD LCD a L6 Lo 0 'Cr 0 0 c)" 0 0 0 0 0 0 CO A— 0 CO CO 0) 0) C.0 do N N co 0' - 0 0 Co A- 0 0 0 0 c6 N c6 0 0 Co 0 0 0 0 0 DESCRIPTION OF RESOURCES AND REQUIREMENTS Resources Transferred from Other Funds 9. Taxes Collected in Year Levied w 0 0 w -J 0 0▪ ) 7 0 cri CD )- '00 a) 0 O. CO 0 0 LCD '4 ID CO 1"-- CO 0) 0 0 CO A- March 1st, 2008 E -0 0) CO September 1st, 2007 March 1st, 2008 LCD CD r-• Total Interes co a) E cu 0_ CO .c) E cL a) Loan from Reserve Fund 0. CI 2 0- (/) (0 (0 C ( 0) 0 13. Total Unappropriated Ending Fund Balance TOTAL REQUIREMENTS 0 0 0 co 0 LCD 0 co 0 0 N 4 CD 0 0 0 - 0 LCD 0 0 CO CO N 0 0 0 5 > (1, The district does not have authority to levy for these bonds. Pane 4-A ce 0LL Year this reserve fund will be reviewed to be continued or abolished. A-- A-- th _J This fund is authorized and re-established by resolution / ordinance number 06-05 on May 9,2006 for the following specified purpose: Building, Equipment, Apparatus Fund LO CO CO CO- 10 CN1 CsJ CO CsJ CO 0) RESOURCES 0) 0 0 co co (0 0 LL 0) 0 0 0 5) a) 0) .0 0 0 -c 0 0 .0 • (0 0) 155 a) 0 Z's 0 0. wE 0 0 0 LLI 5. Transferred from other funds CO CO 9. Total Resources, except taxes to be levied (sJ CO 0)0). CsJ CO 0) s— szt LO CO N- CO 0) 0 s— Csl CO 'Cr If) CO CsJ CO 0). CsJ CO 0) CO CY; CsJ CO OFT 0) 0 0 2 8 co 0 0. (0 co 1.7) 0 0 4:k (i) a) 0) 0 0 11) 0_ X CO a) E •D 0 CO (NI CO 6. RESERVED FOR FUTURE EXPENDITURE 17. TOTAL REQUIREMENTS Historical Data 0 0) a) 0 o_ 0) LL CO 0) a) >- Lo cri c0 LO 10 C6 CO 0 CO 10 co CsJ CO 0) 0 a) 00) 0- 00 0 a) CO LO a 0 >- 0 LO Ln Lo co CO 0) CO 0 LO 0 10 (.1 0) 0:1 0) U) La Pine Rural Fire Protection District This fund is authorized by ORS 294.483 and established by Resolution #04-10, on October 12, 2004 for the following specified 0) 1— w w a w w c.) re 0 0) w re purposes: Apparatus and Equoipment LL c a) 0 CN Cr) CO a) a) >, V_ co cri Eo E (1-) 0 0 2 0 a • 0) 0. < LL m i w 2 w z 5 o a p w a r4 z < LLI • uj 0 w RESOURCES td 00 (1) ai co To m -o c LL 0) cr) a.) co • 5. Transferred from other funds 1— z w w c.) 5 w a OciLU L1J re itC 1- 0 cri Cr) Cs 2 Cost of Bond Issuance/LGIP Fees CO 4. RESERVED FOR FUTURE EXPENDITURE 1— w w re 5 w 1— lc; La 0) 00 •cr co (.6 CO 0) 00 00 0) 00 00 0) LO a) 0) co0) N N- CO N CO 'T TRUST & AGEt RESOURCES AND REQUIREMENTS Mike Meszaros Memorial Fund CC 7 0 M Budget for Next Year FY 07/08 DESCRIPTION RESOURCES AND REQUIREMENTS RESOURCES Beginning Fund Balance: LO co 0 2. Working Capital* (accrual basis) 3. Previously levied taxes estimated to be received 5. Transferred from other funds 6 Donations r- 9. Total Resources, except taxes to be levied LO co r - co 0 .4 - LA N co CV cO 12. TOTAL RESOURCES REQUIREMENTS co •cr LO CO r- 0 CO 16. UNAPPROPRIATED ENDING FUND BALANCE 17. TOTAL REQUIREMENTS Historical Data 0 0 0 cr) a) -o 0 a.) CV •cr LO r- 0 C•i co •cr LO CO 0 CO (4) *Includes Unappropriated Balance budgeted last year LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2007 LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon DISTRICT OFFICIALS JUNE 30, 2007 DIRECTORS Jerry McCue, President 52520 Primrose Ln. La Pine, Oregon 97739 Deborah Hopman, Secretary 14338 Brown Trout Way La Pine, Oregon 97739 Lynn Alsbury, Director 52252 Polar Drive La Pine, Oregon 97739 Henry Kelley, Director 52805 Wayside Loop La Pine Oregon 97739 Douglas Cox, Director 51710 Brooks Lane La Pine, Oregon 97739 REGISTERED AGENT Jim Gustafson, Fire Chief 51550 Huntington Road P.O. Box 10 La Pine, Oregon 97739 LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon TABLE OF CONTENTS YEAR ENDED JUNE 30, 2007 Page DISTRICT OFFICIALS INDEPENDENT AUDITORS' REPORT 1 MANAGEMENT'S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statement of Net Assets 8 Statement of Activities 9 Governmental Fund Financial Statements Balance Sheet — Governmental Funds 10 Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds 11 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 12 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances Of Governmental Funds to the Statement of Activities 13 Notes to Financial Statements 14 REQUIRED SUPPLEMENTARY INFORMATION Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — General Fund 26 Special Revenue Fund 27 OTHER SUPPLEMENTARY INFORMATION Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — General Fund — Detailed Schedule 28 Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Building, Equipment, Apparatus — Capital Projects Fund 30 Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — 2004 Bond Equipment Fund — Capital Projects Fund 31 Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual - Debt Service Fund 32 Schedule of Expenditures and Appropriations —All Funds 33 Schedule of Property Tax Transactions Fund 34 AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS 35 john P. Harrigan. CPA Wesley B. Price III, CPA Candace S. Fronk, CPA 975 SW Colorado Suite 200 Bend, OR 97702 Tel (541) 382-4791 Fax (541) 388-1124 www,bendcpa.com email@bendcpa.com A1111;i11.11:RIOE fIh & II, w' CE RTIFIEU PULIC ACCUNTANTS S CONSULTANTS INDEPENDENT AUDITORS' REPORT Board of Directors La Pine Rural Fire Protection District La Pine, Oregon We have audited the accompanying financial statements of the governmental activities and each major fund of La Pine Rural Fire Protection District, La Pine, Oregon (the District), as of and for the year ended June 30, 2007, which collectively comprise the District's basic financial statements as listed in the table of contents. These financial statements are the responsibility of La Pine Rural Fire Protection District's management. Our responsibility is to express opinions on these financial statements based on our audit. The prior year summarized comparative information has been derived from the District's 2006 financial statements that were audited by us; in our report dated November 20, 2006, we expressed an unqualified opinion. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities and each major fund of La Pine Fire Protection District, as of June 30, 2007, and the respective changes in financial position thereof for the year then ended in conformity with generally accepted accounting principles in the United States of America. The management's discussion and analysis, pages 3-7, and budgetary comparison information, pages 26-27 are nota required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Board of Directors La Pine Rural Fire Protection District Page 2 Our audit was made for the purpose of forming opinions on the financial statements that collectively comprise the District's basic financial statements. The other supplementary information listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements of the District. Such information and the required budgetary comparisons have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly presented in all material respects in relation to the financial statements that collectively comprise the District's basic financial statements. HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants By: Akth ef Candace S. Fronk — partner October 8, 2007 HAIIIIKIN nit [MK &I;II.IIr MANAGEMENT'S DISCUSSION AND ANALYSIS LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2007 The management of La Pine Rural Fire Protection District (the District), presents this narrative of the financial activities of the District for the fiscal year ended June 30, 2007. The MD&A is based on currently known facts, decisions and conditions that existed at the date of the independent auditor's report. FINANCIAL HIGHLIGHTS In the government -wide financial statements, the assets of the District exceeded its liabilities at June 30, 2007, by $2,735,481. Of this amount, $634,342 represents unrestricted net assets which will be used to meet the District's ongoing obligations to citizens and creditors. • The District's total net assets increased by $184,393, primarily due to increases in property taxes and the sale of apparatus. • As of June 30, 2007, the District's governmental funds reported combined ending fund balances of $620,277, a decrease of $831,454 from June 30, 2006 due to the expenditure of bond proceeds carried over from the prior year. • At June 30, 2007, undesignated fund balance for the general fund was $344,366, or about one month's expenditures in that fund. • The District's total debt decreased by $120,000, nearly 10% during the current fiscal year. This decrease was due to scheduled principal and interest payments on the District's outstanding general obligation bond. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government - wide financial statements, 2) fund financial statements and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide Financial Statements The govemment-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private -sector business, and include the Statement of Net Assets and the Statement of Activities. The Statement of Net Assets presents information on all of the District's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The Statement of Activities presents information showing how the District's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). -3- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2007 In the government -wide financial statements, the District's activities are shown in one category: governmental activities. The governmental activities of the District include general government and public safety, and are principally supported by property taxes. The government -wide financial statements can be found on pages 8 and 9 of this report. Fund Financial Statements The fund financial statements provide more detailed information about the District's funds, focusing on its most significant or "major" funds. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. The District's funds are all classified as governmental funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government - wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances are reconciled to the government -wide Statement of Net Assets and Statement of Activities. The District maintains four individual governmental funds. Information is presented separately in the governmental fund Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund, the Mike Meszaros Memorial Special Revenue Fund, the Building, Equipment and Appratus Reserve Fund, the 2004 Bond Equipment Fund and the Debt Service Fund. The District treats all its funds as major funds. The 2004 Bond Equipment Fund was closed during the year after expenditure of remaining bond proceeds and a residual equity transfer to the Debt Service Fund. Additionally, the District adopts an annual appropriated budget for all of its funds. A budgetary comparison statement has been provided for the General Fund and Mike Meszaros Memorial Special Revenue Fund as required supplementary information and for the other funds as other supplementary information. The basic governmental fund financial statements can be found on pages 10 and 11 of this report. Notes to the basic financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. Certain required supplementary information concerning the District's progress in funding its obligation to provide pens on benefits to its employees, past employees and volunteer firefighters has also been included in the notes. The notes to the basic financial statements begin on page 14 of this report. -4- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2007 Other information. In addition to the basic financial statements and accompanying notes, this report also presents other supplementary information as required by the Minimum Standards for Audits of Oregon Corporations beginning on page 28. Government -wide Financial Analysis As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the District, assets exceeded liabilities by $2,735,481 at June 30, 2007. The largest portion of the District's net assets (76%) reflects its investment in capital assets (e.g. land, buildings, fire apparatus and equipment); Tess accumulated depreciation and any related debt used to acquire those assets that is still outstanding. The District uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. The remaining assets consist mainly of amounts used to meet the District's ongoing obligations to its citizens and unspent bond proceeds which will be used for capital asset acquisitions in the coming year. A comparison of the summarized government -wide statements to the prior year is as follows: Summary Statement of Net Assets June 30, June 30, 2007 2006 Change Assets Cash and investments $ 565,076 $ 1,468,135 $ (903,059) Current assets 218,436 207,674 10,762 Other assets 23,742 29,772 (6,030) Capital assets, net 3,208,366 2,322,494 885,872 Total assets 4,015,620 4,028,075 (12,455) Liabilities Current liabilities 136,831 211,569 (74,738) Bond premiums 8,308 10,418 (2,110) Noncurrent liabilities 1,135,000 1,255,000 (120,000) Total liabilities 1,280,139 1,476,987 (196,848) Net Assets Invested in capital assets, net of related debt 2,073,366 1,067,494 1,005,872 Restricted for debt repayment 25,772 13,155 12,617 Restricted for capital assets 923,552 (923,552) Unrestricted 636,343 546,887 89,456 Total net assets $ 2,735,481 $ 2,551,088 $ 184,393 -5- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2007 Summary Statement of Activities Year ended June 30, 2007 2006 Change Program revenues Charges for services $ 587,473 $ 581,097 $ 6,376 Grants and contributions 10,893 71,743 (60,850) General revenues Property taxes levied for general purposes 1,982,873 1,839,303 143,570 Property taxes levied for debt service 177,030 154,371 22,659 Earnings on investments 57,518 84,595 (27,077) Gain on disposal of capital assets 63,000 63,000 Miscellaneous 1,838 547 1,291 Total revenues Expenses Fire and safety services 2,880,625 2,731,656 148,969 2,696,232 2,642,938 53,294 Change in net assets 184,393 88,718 95,675 Net assets, beginning of year 2,551,088 2,462,370 88,718 Net assets, end of year $ 2,735,481 $ 2,551,088 $ 184,393 Governmental activities increased the District's net assets by $184,393 this current fiscal year. The key contributors to this increase were the increase in property taxes and the sale of apparatus. Budgetary Highlights The differences between the General Fund original budget and the final amended budget were a transfer from contingency to personal services for $18,000 and to materials and services for $12,000. Overall, the General Fund revenues were $58,212 more than budgeted and expenditures were $189,659 Tess than budgeted. The expenditures exceeded the appropriations for debt service in the General Fund by $1,793. Capital Assets and Debt Administration Capital Assets. As of June 30, 2007, the District had invested $3,208,366 in capital assets as reflected in the following table. The District added capital assets of building improvements, vehicle and equipment of approximately $1,151,139 during the fiscal year ending June 30, 2007. The depreciation expense on capital assets was $265,267 for the year. -6- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2007 Capital Assets at June 30, 2007 Land $ 79,572 Buildings and improvements 1,219,365 Equipment 952,140 Vehicles 3,177,462 5,428,539 Less accumulated depreciation 2,220,173 $ 3,208,366 Debt Outstanding. The debt outstanding at year-end consisted solely of the 2004 General Obligation Bond with a balance of $1,135,000. The terms of the bond includes varying principal payments over ten years and interest at rates varying between two and four percent. The debt retired in fiscal year 2007 totaled $120,000. Economic Factors and Next Year's Budget. During the year ending June 30, 2008, the District will have under gone a reorganization and reduction in work force. The reorganization and reduction in work force is due to the District's failure to renew its local Option Levy and this experiencing a loss of over $550,000 in tax supported funds. The District will eliminate three and a half positions and cit the overall Material and Services funds, Capital Outlay funds and any Reserve Fund Transfers. This allows the District to maintain a balanced budget for fiscal year 2007/2008 of $2,346,395. The District plans to sell surplus apparatus during the year ending June 30, 2008, including two fire engines and two ambulances; the ambulances are carried over from the fiscal year 2006/2007 planned budget and have been with a consignment dealer since May 2007. The District's 2004 General Obligation Equipment and Apparatus Bond has been utilized in full as of fiscal year 2006/2007. The District will make two scheduled interest and one scheduled principal repayment during the year ending June 30, 2008. Financial Contact. This financial report is designed to provide a general overview of the District's finances for all those with an interest in the District's finances. Questions concerning any of the information provided in this report or requests for financial information should be addressed to Fire Chief, La Pine Rural Fire Protection District, P.O. Box 10, La Pine, Oregon 97739, (541) 536-2935. -7- BASIC FINANCIAL STATEMENTS. LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF NET ASSETS JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR JUNE 30, 2006) Governmental Activities 2007 2006 ASSETS Cash and cash equivalents $ 565,076 $ 1,468,135• Property taxes receivable 84,670 65,180 Accounts receivable, net 115,192 125,510 Prepaid expenses 18,574 16,984 Bond issuance costs, net 23,742 29,772: Land and improvements 79,572 79,572 Depreciable capital assets Buildings 1,219,365 1,179,646 Fire trucks and vehicles 3,177,462 2,375,422 Fire fighting equipment and office equipment 952,140 891,447 Accumulated depreciation (2,220,173) (2,203,593) Total assets 4,015,620 4, 028, 075, LIABILITIES Accounts payable 45,916 57,268 Accrued payroll liabilities 48,643 116,683 Accrued interest 13,798 14,998 Bond premiums, net 8,308 10,418 Accrued compensated absences 28,474 22,620 Bonds payable Due within one year 130,000 120,000 Due iri more than one year 1,005,000 1,135,000 Total liabilities NET ASSETS 1,280,139 1,476,987 Invested in capital assets, net of related debt 2,073,366 1,067,494 Restricted for debt repayment 27,773 13,155 Restricted for capital asset acquisitions 923,552 Unrestricted 634,342 546,887 Total net assets $ 2,735,481 $ 2,551,088 See accompanying notes to financial statements -8- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2006) Governmental Activities 2007 2006 Expenses Fire and safety services $ 2,696,232 $ 2,642,938 Program revenues Charges for services 587,473 581,097 Operating grants and contributions 893 1,585 Capital grants and contributions 10,000 70,158 Total program revenues Net program expenses 598,366 652,840 2,097,866 1,990,098 General revenues Property taxes levied for general purposes 1,982,873 1,839,303 Property taxes levied for debt service 177,030 154,371 Earnings on investments 57,518 84,595 Miscellaneous 1,838 1,247 Gain/(loss) on disposal of capital assets 63,000 (700) Total general revenues 2,282,259 2,078,816 Change in net assets 184,393 88,718 Net assets, beginning of year 2,551,088 2,462,370 Net assets, end of year $ 2,735,481 $ 2,551,088 See accompanying notes to financial statements -9- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon BALANCE SHEET - GOVERNMENTAL FUNDS JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR JUNE 30, 2006) Assets Cash and investments Property taxes receivable Accounts receivable, net Prepaid expenditures Total assets Liabilities Accounts payable Accrued payroll liabilities Deferred revenue Total liabilities Fund balances Reserved for capital projects Reserved for debt service Unreserved - designated Unreserved - undesignated Total fund balances Total liabilities and fund balances General Fund $ 290,330 78,008 115,192 18,574 $ 502,104 Special Revenue $ 16,495 Building Equipment Apparatus Debt Service $ 231,643 $ 26,608 6,662 Totals 2007 2006 $ 565,076 $ 1,468,135 84,670 65,180 115,192 125,510 18,574 16,984 $ 16,495 $ 231,643 $ 33,270 $ 783,512 $ 1,675,809 $ 45,916 $ 48,643 63,179 $ $ 5,497 157,738 5,497 344,366 344,366 $ 502,104 27,773 16,495 231,643 16,495 231,643 27,773 $ 16,495 $ 231,643 $ 33,270 See accompanying notes to financial statements -10- $ 45,916 $ 57,268 48,643 116,683 68V6 50,127 163,235 224,078 923,552 27,773 13,155 248,138 303,528 344,366 211,496 620,277 1,451,731 $ 783,512 $ 1,675,809 LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2006) Building 2004 General Special Equipment Bond Debt Totals Fund Revenue Apparatus Equipment Service 2007 2006 Revenues Property taxes, current year $ 1,964,324 $ $ $ $ 177,030 $ 2,141,354 $ 1,997,297 Ambulance service fees, net 480,955 480,955 492,494 Fire Med membership dues 83,798 83,798 83,101 State and federal grants 10,000 10,000 70,158 Earnings on investments 39,031 532 9,792 7,580 583 57,518 64,595 Fire suppression fees 17,394 17,394 Donations 510 893 1,403 1,604 Gain on sale of assets 63,000 63,000 Miscellaneous 6,653 6,653 6,729 Total revenues 2,665,665 1,425 9,792 7,580 177,613 2,862,075 2,735,978 Expenditures Current Personal services 1,839,705 1,839,705 1,814,728 Materials and services 482,437 1,571 30,948 2,940 517,896 482,457 Capital outlay 54,302 170,646 926,191 1,151,139 153,294 Debt service Principal 120,000 120,000 215,843 Interest 19,793 44,996 64,789 69,142 Total expenditures 2,396,237 1,571 201,594 929,131 164,996 3,693,529 2 735 464 Excess (deficiency) of revenues over expenditures 269,428 (146) (191,802) (921,551) 12,617 (831,454) 514 Other financing sources (uses) Operating transfers In 136,558 136,558 Operating transfers out (136,558) (136,558) Total other financing sources (uses) (136,558) 136,558 Net change In fund balances 132,870 (146) (55,244) (921,551) 12,617 (831,454) 514 Fund balances- Beginning of year 211,496 16,641 286,887 923,552 13,155 1,451,731 1,451,217 Residual equity transfer (2,001) 2,001 Fund balances - End of year $ 344,366 $ 16,495 $ 231,643 $ $ 27,773 $ 620,277 $ 1,451,731 See accompanying notes to financial statements -11- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon RECONCILIATION OF GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR JUNE 30, 2006) 2007 2006 Total fund balances $ 620,277 $ 1,451,731 Amounts reported in the statement of net assets are different because: Some liabilities are not due and payable in the current period and therefore are not reported in the funds. These consist of: Accrued vacation (28,474) (22,620) Accrued interest (13,798) (14,998) General obligation bonds (1,135,000) (1,255,000) Capital assets are not financial resources and are not reported in the funds: Capital assets at cost 5,428,539 4,526,087 Accumulated depreciation (2,220,173) (2,203,593) Bond issuance premiums and costs are capitalized for reporting in the government -wide statements: Bond issuance costs, net of amortization 23,742 29,772 Bond premiums, net of amortization (8,308) (10,418) Certain property taxes will be collected after year-end and are not available soon enough to pay for the current period's expenditures and therefore are deferred in the funds. 68,676 50,127 Total net assets $ 2,735,481 $ 2,551,088 See accompanying notes to financial statements -12- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2006) 2007 2006 Net change in fund balances $ (831,454) $ 514 Amounts reported in the statement of activities are different because: Changes in accrued vacation are not considered a use of current financial resources. (5,854) Property taxes may not be collected for several months after year-end. They are not considered "available" and are deferred in the governmental funds. 18,549 Interest accrued in the statement of activities does not require the use of current financial resources and, therefore, is not reported as an expenditure in the governmental funds. Governmental funds report capital outlays as expenditures. In the statement of activities the cost of those assets is allocated over their estimated useful lives as depreciation expense: Capital outlay Depreciation Gain on disposal of assets The issuance of Tong -term debt provides current financial resources to governmental funds, while the repayment of principal consumes current financial resources in the governmental funds. Neither transaction has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums and discounts when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities: Debt principal payments Amortization of bond premium Amortization of bond issuance costs Change in net assets See accompanying notes to financial statements -13- 1,200 1,151,139 (265,267) (22,620) (3,624) 959 153,294 (250,668) (700) 120,000 215,843 2,110 2,304 (6,030) (6,584) $ 184,393 $ 88,718 LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 1 — NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The District The La Pine Rural Fire Protection District (the District), is a political subdivision of the State of Oregon. The policies governing the operations of the District are established by an independently elected Board of Directors and the District is legally separate from all other entities. It has the power to levy taxes, is responsible for its debts and is entitled to any surpluses. The daily operations of the District are directed by the Fire Chief. Financial Reporting Entity The District's financial statements include the accounts of all District operations. The criteria for including organizations as component units within the District's reporting entity, as set forth in Section 2100 of Government Accounting Standards Board's (GASB's), Codification of Governmental Accounting and Financial Reporting Standards, include whether: • The organization is legally separate (can sue and be sued in their own name). • The District holds the corporate powers of the organization. • The District appoints a voting majority of the organization's board. • The District is able to impose its will on the organization. • The organization has the potential to impose a financial benefit/burden on the District. • There is fiscal dependency by the organization on the District. Based on the aforementioned criteria, the District has no component units and is not a component unit of any other entity. Government -wide Fund Financial Statements The government -wide financial statements (i.e., the statement of net assets and the statement of activities) report information on all of the activities of the District. The primary focus of the District is to provide fire and safety services. Significant interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the expenses of the District are offset by program revenues. Program revenues include: 1) charges to users or applicants who purchase, use or directly benefit from goods, services or privileges and 2) grants and contributions that are restricted for operational or capital requirements. Taxes and other items not properly included among program revenues are reported instead as general revenues. When both restricted and unrestricted resources are available it is the District's policy to use restricted resources first, then unrestricted resources as they are needed. Major individual governmental funds are reported as separate columns in the fund financial statements. The District has designated all of its funds as major funds. -14- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 1 — NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED Measurement Focus, Basis of Accounting and Financial Statement Presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when eamed and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all the eligibility requirements imposed by the provider have been met. Ambulance service revenues are recorded net of contractual allowances and with an allowance recorded for estimated uncollectible accounts. The governmental fund financial statements are reported using a current resources measurement focus and the modified accrual basis of accounting. Under this method, revenues, when material, are recognized when susceptible to accrual (measurable and available to finance expenditures of the current period). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded at the time liabilities are incurred. Principal and interest on general Tong -term debt are recorded as fund liabilities when due. The basis of accounting described above is in accordance with generally accepted accounting principles in the United States of America as promulgated for state and local government units. The District has the following major governmental funds: • General Fund — This is the Districts primary operating fund. It accounts for all the financial resources of the general government, except those required to be accounted for in another fund. • Special Revenue Fund (Mike Meszaros Memorial) — This fund accounts for the receipt of donations and disbursements made for the education and training of firefighters within the District. • Building, Equipment and Apparatus Fund — This fund is used to accumulate money to be used for future capital expenditures. • 2004 Bond Equipment Fund — This fund is used to expend proceeds from the 2004 Bond issuance for the purchase of capital assets. The fund was closed as of June 30, 2007 and the balance was transferred to the Debt Service Fund with a residual equity transfer to the related debt service fund. Debt Service Fund — This fund reports the collection of property taxes to pay principal and interest on the 2004 bond issue. Cash and Investments Investments in the statement of net assets are carried at cost, which approximates fair value. -15- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 1 — NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED Accounts Receivable At June 30, 2007, the District's accounts receivable consisted of Emergency Medical Services (EMS) fees and grant receipts. The District's management estimated $95,000 of uncollectible accounts based upon prior collection experience per type of payee. Capital Assets Capital assets, which include land, buildings, improvements, vehicles, furniture, fixtures and equipment are reported in the government -wide financial statements. Capital assets are defined by the District as assets with an initial, individual cost of $2,000 or greater and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. The capital assets of the District are depreciated using the straight-line method over the following estimated lives of five to twenty years for equipment and twenty to forty years for buildings and improvements. Property Taxes Property taxes are levied on all taxable property as of January 1. Property taxes become a lien on July 1. Collection dates are November 15, February 15 and May 15. Discounts are allowed if the full amount due is received by November 15. Taxes unpaid and outstanding on May 16 are considered delinquent. Uncollected taxes are deemed to be substantially collectible or recoverable through liens; therefore, no allowance for uncollectible taxes has been established. Compensated Absences Unpaid compensated absences are recognized as an expense when earned with a corresponding liability in the government -wide financial statements. Compensated absences are considered a Tong -term liability and include related taxes and benefits. Long-term Debt In the government -wide financial statements, long-term debt is reported as a liability in the statement of net assets. In the fund financial statements, payment of the 2004 General Obligation Bond payment is recorded in the Debt Service Fund. Bond premiums, as well as issuance costs, are deferred and -16- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 1 — NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED Long-term Debt — Continued amortized over the life of the bonds using the effective interest method. Bond premiums and issuance costs are shown net of applicable amortization. Net Assets and Fund Balances Net assets represent the difference between assets and liabilities. Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition of those assets. Net assets are reported as restricted when there are limitations imposed on their use either through enabling legislation or through external restrictions imposed by creditors, grantors, laws or regulations of other governments. Fund balances in the fund financial statements: Governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans. Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. Appropriation and Budgetary Controls The District is subject to provisions of the Oregon Revised Statutes, which set forth local budget procedures. A budget is prepared for each fund on the modified accrual basis of accounting. Expenditure budgets are appropriated by the following categories within each fund: personal services; materials and services; capital outlay; debt service; transfers; and contingency. Budgeted expenditures at the appropriation level may not be legally overspent. The Board of Directors may, however, approve additional appropriations for reimbursable grant expenditures, which could not be reasonably estimated at the time the budget was adopted. Additionally, budgets may be modified during the fiscal year by the use of appropriation transfers between legal categories. Such transfers require the approval of the Board. A supplemental budget may be approved if an occurrence or need exists which had not been ascertained at the time the budget was adopted. Budget amounts shown in the financial statements include the original budget as modified for supplemental budgets and budget transfers, where applicable. -17- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 1 — NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED Appropriation and Budgetary Controls — Continued In accordance with state law, all encumbrances and appropriations terminate on June 30. Goods and services delivered during the ensuing year must be charged against the ensuing year's appropriations. Consequently, encumbrances are not reported in the financial statements. Transfers of appropriations from one fund to another or from one appropriation level to another must be authorized by official resolution or ordinance of the governing body. The resolution or ordinance must state the need for the transfer, the purpose for the authorized expenditures and the amount of the appropriation transferred. Transfers of general operating contingency appropriations, which in aggregate during a fiscal year exceed 10% of the total appropriations of the fund, may only be made after adoption of a supplemental budget prepared for that purpose. When the estimated expenditures contained in a supplemental budget for a fiscal year result in an amount of estimated total expenditures by the municipal corporation for that fiscal year that differs by not more than 10% of any individual fund contained in the regular budget for that fiscal year, the governing body of the municipal corporation may adopt the supplemental budget at a regular meeting of the governing body. When the estimated expenditures contained in a supplemental budget for a fiscal year result in an amount of estimated total expenditures by the municipal corporation for that fiscal year that differs by more than 10% of any individual fund contained in the regular budget for that fiscal year, the supplemental budget, or a summary thereof, shall be published. The goveming body shall then hold a public hearing on the supplemental bildget prior to adopting the supplemental budget. The District's expenditures exceeded the appropriation for debt service in the General Fund by $1,793. NOTE 2 — CASH AND INVESTMENTS Oregon Revised Statutes 294.035 authorizes the District to invest in time certificates of deposit, general obligations of the U.S. Government and its agencies, certain bonded obligations of Oregon municipalities, bank repurchase agreements, bankers' acceptances and the State Treasurer's Investment Pool, among others. The District maintains a cash and investment pool that is available for use by all funds. Each fund's portion of this pool is displayed as "cash and investments." -18- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 2 — CASH AND INVESTMENTS — CONTINUED Cash and investments as of June 30, 2007, consisted of the following: Cash ori hand $ 200 Demand deposits with financial institution 64,605 State Treasurer's Investment Pool 500,271 Total $ 565,076 Deposits The insurance and collateral requirements for deposits are established by banking regulations and Oregon law. Federal Deposit Insurance Corporation (FDIC) insurance of $100,000 applies to total deposits at each financial institution. Where balances exceed $100,000, ORS 295.025 requires the depositor to obtain certificates of participation in the amount of excess deposit from its pool manager. Depository banks must pledge securities with a value of at least 25% of the certificate and the securities are held by a custodian for the benefit of the State of Oregon. The pool manager ensures that the vaiue of the securities pledged is at least 25% of the certificate. Any balances in excess of the FDIC insurance plus 25% of the certificates are considered exposed to custodial credit risk. Custodial credit risk for deposits is the risk that, in the event of bank failure, the District will be unable to recover deposits or collateral certificates in the hands of an outside party. On one day during the year, the demand deposits were in excess of the amount of collateral pledged by the banks and the Federal Deposit Insurance Corporation by $14,257. At June 30, demand deposits per bank statements of $106,533 were adequately insured and collateralized. Investments The only investments held by the District at June 30, 2007, were amounts deposited with the State of Oregon Local Government Investment Pool (LGIP). The District's investment in the LGIP is carried at cost, which approximates fair value. The State of Oregon's investment policies used in administering the LGIP are governed by statue and the Oregon Investment Council (Council). The State Treasury's investments in short-term securities are limited by the portfolio rules established by the Oregon Short- term Fund Board and the Council. In accordance with Oregon statues, the investment funds are invested, and the investments of those funds managed, as a prudent investor would do, exercising reasonable care, skill and caution. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment the greater the risk that its fair value will decline if interest rates rise. In order to manage the interest rate risk of its investments, the District invests only the LGIP. The LGIP has rules that require at least 50% of its investments to mature within 93 days, not more than 25% may mature in over a year, and all other investments must mature in no more than three years. -19- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 2 — CASH AND INVESTMENTS — CONTINUED Investments — Continued Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation. Investments in the LGIP are not required to be rated. Custodial Credit Risk — Investments. Custodial credit risk is the risk that, in the event of a failure of the counterparty to a transaction, the District will not be able to recover the value of an investment or collateral securities in the possession of an outside party. The LGIP's portfolio rules provide that broker/dealers meet certain qualifications and that investments are delivered to and held by a third -party custodian which holds the securities in the State of Oregon's name. NOTE 3 — ACCOUNTS RECEIVABLE Accounts receivable arise from charges for ambulance and related services. The District bills Medicare, insurance companies and customers at the time services are provided. After all reasonable collection procedures have been exhausted, the District writes -off uncollectible amounts. Receivables on the statement of net assets are shown net of management's estimate of uncollectible accounts of $95,000. Accounts receivable at June 30, 2007, consisted of: Emergency services Other receivables Total receivables Allowance for uncollectible accounts Accounts receivable, net -20- $ 172,834 37,358 210,192 (95,000) $ 115,192 LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 4 — CAPITAL ASSETS Capital assets not being depreciated Land and improvements Capital assets being depredated Buildings and improvements Fire trucks and vehicles Fire fighting and office equipment Total capital assets being depreciated Accumulated depreciation for Buildings and improvements Fire trucks and vehicles Fire fighting and office equipment Total accumulated depreciation Total capital assets being depreciated, net Capital assets, net NOTE 5 — SHORT-TERM BORROWING Balance July 1, 2006 Balance Additions Deletions June 30, 2007 $ 79,572 $ 1,179,646 2,375,422 891,447 39,719 1,050,727 60,693 4,446,515 1,151,139 (351,033) (1,195,775) (656,785) (31,217) (147,021) (87.029) (2,203,593) (265,267) 2,242,922 885,872 $ 79,572 1,219,365 (248,687) 3,177,462 952,140 (248,687) 5,348,967 (382,250) 248,687 (1,094,109) (743,814) 248,687 (2,220,173) $ 2,322,494 $ 885,872 $ 3,128,794 - $ 3,208,366 During the year the District borrowed and repaid $450,000 in anticipation of tax receipts. NOTE 6 — LONG-TERM DEBT The District's 2004 General Obligation Bond requires principal payments annually of varying amounts. Interest is due semi-annually with rates ranging from 2% to 4%. It is secured by the taxing authority of the District and matures March 2014. -21- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 6 — LONG-TERM DEBT — CONTINUED The following is a summary of Tong -term debt transactions for the year ended June 30, 2007: Principal Outstanding Outstanding Beginning Issued Redeemed Ending 2004 General Obligation Bond $ 1,255,000 $ $ 120,000 $ 1,135,000 Interest Outstanding Outstanding Beginning Matured Redeemed Ending 2004 General Obligation Bond $ $ 44,996 $ 44,996 $ Future debt service requirements for general long-term debt are as follows: Year ending June 30, 2004 General Obligation Bonds Principal Interest 2008 $ 130,000 $ 41,395 2009 140,000 37,495 2010 150,000 32,945 2011 160,000 27,695 2012 170,000 21,775 2013-2014 385,000 23,400 $ 1,135,000 $ 184,705 Total interest expense for both -short-term and long-term debt. was $64,789 for the year ended June 30, 2007. NOTE 7 — PENSION PLAN Plan Description The District is a participating employer in the Oregon Public Employees Retirement System ("PERS"), an agent multiple -employer public employee retirement system established under Oregon Revised Statutes 238.600 that acts as a common investment and administrative agent for public employers in the State of Oregon. PERS is a defined benefit pension plan that provides retirement and disability benefits, annual cost -of -living adjustments and death benefits to members and their beneficiaries. Benefits are established by state statute. -22- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 7 — PENSION PLAN — CONTINUED Plan Description — Continued In the 2003 legislative session, the Oregon Legislative Assembly created a successor plan for PERS. The Oregon Public Service Retirement Plan ("OPSRP") is effective for all new employees hired on or after August 29, 2003, and applies to any inactive PERS members who return to employment following a six month or greater break in service. The new plan consists of a defined benefit program (the "Pension Program") and a defined contribution portion (the Individual Account Program or "IAP"). The Pension Program portion of OPSRP provides a life pension funded by employer contributions. Benefits are calculated by a formula for members who attain normal retirement age. The formula takes into account final average salary and years of service and a factor that varies based on type of service (general versus police or fire). Beginning January 1, 2004, all PERS member contributions go into the IAP portion of OPSRP. PERS members retain their existing PERS accounts, but any future member contributions are deposited into the member's IAP, not the member's PERS account. Those employees who had established a PERS membership prior to creation of OPSRP will be members of both the PERS and OPSRP system as long as they remain in covered employment. Both PERS and OPSRP are administered by the Oregon Public Employees Retirement Board ("OPERB"). The comprehensive annual financial report of the funds administered by the OPERB may be obtained by writing to Oregon Public Employees Retirement System, P.O. Box 23700, Tigard, OR 97281- 3700, by calling (503) 598-7377, or by accessing the PERS web site at www.gers.state.or.us. Funding Policy Employer contributions are required by state statute and made at actuarially determined rates as adopted by the OPERB. Covered employees are required by state statute to contribute 6.0% of their annual salary to the system, but the employer is allowed to pay any or all of the employees' contribution in addition to the required employers' contribution. The District has elected to contribute the 6.0% "pick-up" or $72,730 for the year ended June 30, 2007. In addition to the 6.0% "pickup," the District contributed 17.97% of covered payroll for employees hired prior to August 2003 and 11.65% of covered payroll for those hired after that date to PERS for the fiscal year ended June 30, 2007. This contribution rate was determined as part of the December 31, 2001, actuarial evaluation and was recalculated to reflect the impact of recently passed legislation (House Bills 2001, 2003 and 2004). The next actuarial valuation is scheduled to be conducted as of December 31, 2007, and was not available at the time these financial statements were completed. This valuation establishes rates as of July 1, 2009. Annual Pension Cost All participating employers are required by law to submit the contributions as adopted by OPERB. For the fiscal year ended June 30, 2007, the District's annual pension expenditures/expense exclusive of the 6% "pick-up" was $204,032. The District's contributions were equal to the annual required contributions and the annual pension cost as a result of the pension obligation bond amortization. The District's annu a1 -23- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 7 — PENSION PLAN — CONTINUED Annual Pension Cost — Continued pension cost and pension assets for the year ended June 30, 2007, were as follows: The District's pension liability and the annual required contribution rate were determined using the entry age cost method. The unfunded actuarial liability ("UAL") created by this method, including gains and losses, is amortized as a level percentage of salary over a period commencing on the valuation date (2003, 2005 and 2007) and ending on December 31, 2027, using closed amortization. Beginning in 2007, each valuation's UAL will be amortized over 20 years, again using closed amortization. The actuarial assumptions include an investment return of 8.0% per year, projected salary increase of 3.75%, health cost inflation graded from 9.0% in 2007 to 5% in 2013 and a consumer price inflation component of 2.75%. The OPERB utilizes a technique called asset smoothing to determine the actuarial value of assets. The actuarial value of assets are reported at fair market value, Tess a reserve equal to a pro -rata portion of the investment gains (losses) over the four-year period ending on the valuation date. Investment gains (losses), effective from January 1, 2000, are recognized at the rate of 25% per year. The actuarial value of assets is limited to a 10% corridor above and below the fair market value. The Oregon Legislative Assembly created a second level or "Tier" of OPERS benefits that modified service and disability retirement allowances payable to persons who established PERS membership on or after January 1, 1996, ("Tier Two" members). Future interest credits are assumed at 8.0% for Tier One and there is no guaranty of future interest credits for Tier Two members. The following table presents three-year trend information for the District's employee pension plan: Annual Percentage Fiscal Year Pension of APC Ending June Cost (APC) Contribution Contributed 2007 $ 276,762 $ 276,762 100% 2006 238,639 238,639 100% 2005 184,469 184,469 100% -24- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon NOTES TO FINANCIAL STATEMENTS JUNE 30, 2007 NOTE 7 — PENSION PLAN — CONTINUED Annual Pension Cost — Continued Schedule of Funding Progress Actuarial Accrued Unfunded UAAL as a Actuarial Liability (Overfunded) Percentage Actuarial Value of (AAL) AAL Funded Covered of Covered Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b -a) (alb) (c) (b -a/c) 12/31/03 $ 1,777,761 $ 1,761,778 $ (15,983) 101% $ 1,034,902 (2)% 12/31/04 $ 2,368,775 $ 2,585,498 $ 216,723 92% $ 1,156,058 19% 12/31/05 $ 2,991,466 $ 2,336,410 $ (655,056) 128% $ 954,414 (69)% NOTE 8 — RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions and natural disasters for which the District purchases and carries commercial insurance, subject to customary deductibles and total coverage limits recommended by the District's insurance agent. Insurance coverage for the year ended June 30, 2007, was the same or greater than iri prior years. No losses were incurred during the year ended June 30, 2007, which were greater than the District's coverage. NOTE 9 — FUND TRANSFERS The District transferred $136,558 from its General Fund to the Building, Equipment, Apparatus Fund to accumulate funds for future capital purchases. -25- REQUIRED SUPPLEMENTARY INFORMATION LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND YEAR ENDED JUNE 30, 2007 Original Adjusted Variance Budget Budget Actual Over (Under) Revenues Property taxes $ 1,950,954 $ 1,950,954 $ 1,964,324 $ 13,370 Ambulance service fees, net 470,000 470,000 480,955 10,955 Fire Med membership dues 70,000 70,000 83,798 13,798 Earnings on investments 10,000 10,000 39,031 29,031 Fire Suppression Fees 15,000 15,000 17,394 2,394 Miscellaneous 81,500 81,500 70,163 (11,337) Total revenues 2,597,454 2,597,454 2,655,665 58,211 Expenditures Personal services 1,883,878 1,901,878 1,839,705 (62,173) Materials and services 549,618 561,618 449,581 (112,037) Capital outlay 94,400 94,400 77,158 (17,242) Debt service 18,000 18,000 19,793 1,793 Contingency 30,000 Total expenditures Excess of revenues over (under) expenditures Other financing uses Operating transfers out 2,575,896 2,575,896 2,386,237 (189,659) 21,558 21,558 269,428 247,870 (136,558) (136,558) _ (136,558) Excess of revenues over (under) over expenditures and other financing uses (115,000) (115,000) 132,870 247,870 Fund balance - Beginning of year Fund balance - End of year 115,000 115,000 211,496 96,496 $ $ $ 344,366 $ 344,366 See accompanying notes to financial statements -26- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2007 Original Adjusted Variance Budget Budget Actual Over (Under) Revenues Donations $ 1,000 $ 1,000 $ 893 $ (107) Earnings on investments 240 240 532 292 Total revenues 1,240 1,240 1,425 185 Expenditures Materials and services 1,571 Excess of revenues over (under) expenditures Fund balance - Beginning of year Fund balance - End of year 1,571 1,571 (331) (331) (146) 185 14,473 14,473 16,641 2,168 $ 14,142 $ 14,142 $ 16,495 $ 2,353 See accompanying notes to financial statements -27- OTHER SUPPLEMENTARY INFORMATION LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND - DETAILED SCHEDULE YEAR ENDED JUNE 30, 2007 Revenues Property taxes, current year Property taxes, prior year EMS fees Fire Med membership dues Address sign sales Clothing sales Ash can sales Fire suppression fees Miscellaneous Earnings on investments Total revenues Expenditures Personal services Payroll Employee maintenance Overtime Total personal services Material and services Services Supplies Maintenance Miscellaneous Capital outlay Facilities Apparatus Equipment Total capital outlay Original Budget $ 1,880,954 70,000 470,000 70,000 5,000 1,000 500 15,000 75,000 10,000 2,597,454 1,110,676 681,162 92,040 1,883,878 259,788 66,750 94,580 128,500 549,618 21,000 26,400 47,000 94,400 Adjusted Budget $ 1,880,954 70,000 470,000 70,000 5,000 1,000 500 15,000 75,000 10,000 Variance Actual Over (Under) $ 1,901,206 $ 20,252 63,118 (6,882) 480,955 10,955 83,798 13,798 3,732 (1,268) 169 (831) 315 (185) 17,394 2,394 65,947 (9,053) 39,031 29,031 2,597,454 2,655,665 58,211 1,128,676 681,162 92,040 1,077,299 655,459 106,947 1,901,878 1,839,705 259,788 66,750 94,580 140,500 561,618 21,000 26,400 47,000 94,400 163,210 63,681 103,543 119,147 449,581 8,734 27,300 41,124 77,158 See accompanying notes to financial statements -28- (51,377) (25,703) 14,907 (62,173) (96,578) (3,069) 8,963 (21,353) (112,037) (12,266) 900 (5,876) (17,242) LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND - DETAILED SCHEDULE - CONTINUED YEAR ENDED JUNE 30, 2007 Original Adjusted Variance Budget Budget Actual Over (Under) Expenditures - Continued Debt service Interest on tax anticipation note $ 18,000 $ 18,000 $ 19,793 $ 1,793 Contingency 30,000 Total expenditures 2,575,896 2,575,896 2,386,237 (189,659 Excess of revenues over (under) expenditures 21,558 21,558 269,428 247,870 Other financing uses Operating transfers out (136,558) (136,558) (136,558) Excess of revenues over (under) expenditures and other financing uses (115,000) (115,000) 132,870 247,870 Fund balance - Beginning of year 115,000 115,000 211,496 96,496 Fund balance - End of year $ $ - $ 344,366 $ 344,366 See accompanying notes to financial statements -29- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - BUILDING, EQUIPMENT, APPARATUS - CAPITAL PROJECTS FUND YEAR ENDED JUNE 30, 2007 Original Adjusted Variance Budget Budget Actual Over (Under) Revenues Earnings on investments $ 3,500 $ 3,500 $ 9,792 $ 6,292 Expenditures Capital Outlay Excess of revenues over (under) expenditures Other financing sources Operating transfer in 213,500 213,500 201,594 (11,906) (210,000) (210,000) (191,802) 18,198 136,558 136,558 136,558 Excess of revenues and other financing sources over (under) expenditures (73,442) (73,442) (55,244) 18,198 Fund balance - Beginning of year 270,124 270,124 286,887 16,763 Fund balance - End of year $ 196,682 $ 196,682 $ 231,643 $ 34,961 See accompanying notes to financial statements -30- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - 2004 BOND EQUIPMENT FUND - CAPITAL PROJECTS FUND YEAR ENDED JUNE 30, 2007 Original Adjusted Variance Budget Budget Actual Over (Under) Revenues Earnings on investments $ 10,000 $ 10,000 $ 7,580 $ (2.420) Expenditures Capital outlay 843,067 929,872 929,131 (741) Total expenditures 843,067 929,872 929,131 1,741) Excess of revenues over (under) expenditures (833,067) (919,872) (921,551) (1,679) Fund balance - Beginning of year 833,067 919,872 923,552 3,680 Residual equity transfer (2,001) (2,001) Fund balance - End of year $ $ $ $ See accompanying notes to financial statements -31- LA PINE RURAL FIRE PROTECTION DISTRICT Deschutes County, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL DEBT SERVICE FUND YEAR ENDED JUNE 30, 2007 Original Adjusted Variance Budget Budget Actual Over (Under) Revenues Property taxes $ 175,196 $ 175,196 $ 177,030 $ 1,834 Earnings 500 500 583 83 Total revenues 175,696 175,696 $ 177,613 1,917 Debt Service Principal 153,198 153,198 120,000 (33,198) Interest 44,996 44,996 44,996 Total debt service 198,194 198,194 164,996 (33,198) Excess of revenues over (under) expenditures (22,498) (22,498) 12,617 35,115 Fund balance - Beginning of year 22,498 22,498 13,155 (9,343) Residual equity transfer 2,001 2,001 Fund balance - End of year $ $ $ 27,773 $ 27,773 See accompanying notes to financial statements -32- LA PINE RURAL FIRE PROTECTION DISTRICT DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES AND APPROPRIATIONS ALL FUNDS YEAR ENDED JUNE 30, 2007 Actual Under (Over) Actual Appropriations Appropriation General Fund Personal services $ 1,839,705 $ 1,901,878 $ 62,173 Materials and services 449,581 561,618 112,037 Capital outlay 77,158 94,400 17,242 Debt service 19,793 18,000 (1,793) Transfers 136,558 136,558 $ 2,522,795 $ 2,712,454 $ 189,659 Special Revenue Fund Materials and services $ 1,571 $ 1,571 $ Building, Equipment, Apparatus Fund Capital outlay $ 201,594 $ 213,500 $ 11,906 2004 Bond Equipment Fund Capital outlay $ 929,131 $ 929,872 $ 741 Debt Service Fund Debt service $ 164,996 $ 198,194 $ 33,198 See accompanying notes to financial statements -33- LA PINE RURAL FIRE PROTECTION DISTRICT DESCHUTES COUNTY, OREGON SCHEDULE OF PROPERTY TAX TRANSACTIONS YEAR ENDED JUNE 30, 2007 Tax Year GENERAL FUND Beginning Taxes Balance Receivable and Interest June 30, 2006-07 Levy Adjustments (Discount) Collections 2007 Deschutes & Klamath Counties 2006-07 Deschutes $ 1,397,661 $ (3,867) $ (33,853) $ 1,320,587 $ 39,354 2006-07 Local option Deschutes 580,958 (1,608) (14,070) 548,922 16,358 2006-07 Klamath 34,003 (25) (823) 31,697 1,458 2005-06 Deschutes 27,293 (215) 859 19,714 8,223 2005-06 Local option Deschutes 11,345 (89) 356 8,194 3,418 2005-06 Klamath 1,297 (18) 34 678 635 Prior years 20,829 19,474 2,094 33,833 8,564 $ 2,073,386 $ 13,652 $ (45,403) 1,963,625 $ 78,010 Less taxes accrued at June 30, 2006 Plus taxes accrued at June 30, 2007 (14,130) 14,829 Modified accrual basis revenue $ 1,964,324 DEBT SERVICE FUND Deschutes & Klamath Counties 2006-07 $ 182,912 $ (506) $ (4,431) $ 172,825 $ 5,150 Prior 4,416 884 175 3,962 1,513 $ 187,328 $ 378 $ (4,256) 176,787 $ 6,663 Less taxes accrued at June 30, 2006 (923) Plus taxes accrued at June 30, 2007 1,166 Modified accrual basis revenue $ 177,030 See accompanying notes to financial statements -34- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Internal Control We have audited the basic financial statements of the La Pine Rural Fire Protection District (the District), as of and for the year ended June 30, 2007, and have issued our independent auditors' report thereon dated October 8, 2007. We conducted our audit in accordance with generally accepted auditing standards in the United States of America. In planning and performing our audit, we considered the District's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the basic financial statements and not to provide assurance on the internal control over financial reporting. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects your entity's ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles in the United States of America such that there is more than a remote likelihood that a misstatement of your financial statements that is more than inconsequential will not be prevented or detected by your internal control. We noted no matters involving internal control over financial reporting that we consider to be a significant deficiency. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by your internal control. We believe that the following deficiency constitutes a material weakness: The staff has limited expertise in the preparation of financial statements and required disclosures for governmental entities in accordance with GAAP (generally accepted accounting principles) in the United States of America. Management currently relies on the auditor to determine proper GAAP treatment and presentation of financial information for external reporting. The auditor, however, may not be considered to be a part of the District's internal control under the guidelines of SAS 112. We recommend that the District consider its options for improving or outsourcing its expertise in GAAP reporting. There are a wide variety of materials available from the Government Finance Officers Association (gfoa.org) and the American Institute of Certified Public Accountants (aicpa.org). Accounting Records We found the condition of the accounting records adequate for audit purposes. Collateral Cash was adequately secured during the year except one day when the cash on deposit exceeded collateral pledged by the banks and the Federal Deposit Insurance Corporation by $14,257. Indebtedness The District's short-term and Tong -term debt was found to be within legal limitations on the amount of debt which may be incurred, liquidation of debts were within the prescribed period of time and indebtedness was in compliance with provisions of bond indentures and other agreements, including restrictions on the use of monies available to retire indebtedness. -35- � NAIIIIIGAN MID [BIINIS x l:o.lu' AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Budgeting We reviewed the District's procedures for preparation, adoption and execution of its budget for the year ended June 30, 2007, and the procedures for preparation and adoption of their budget for the year beginning July 1, 2007. All procedures were found to be in compliance with statutory requirements with the exception of expenditures for debt service in the General Fund which exceeded the appropriation by $1,793. Insurance Coverage and Fidelity Bonds Insurance coverage and fidelity bonds were reviewed and found to be in compliance with statutory requirements. Programs Funded From Outside Sources Requirements The District had no programs which required review or comment. Public Contracts and Purchasing Procedures for public contracts and purchasing were reviewed and found to be in compliance with statutory requirements. Investments The District was in compliance with the legal requirements of ORS 294 pertaining to the investment of public funds. Financial Reporting Requirements The District was not required to file financial reports with governmental agencies. Highway Funds The District does not receive any highway funds. This report is intended solely for the information and use of management, the board of directors and the Oregon Secretary of State and is not intended to be and should not be used by anyone other than these specified parties. HARRIGAN PRICE FRONK & CO. LLP Certified Public Acc ants & Consultants By: a4/ 49j 7404 andace S. Fronk - a partner October 8, 2007 -36- 1 1111:1 FIIIi1(1& CU. I l l' DESCHUTES COUNTY FRANCHISE APPLICATION TO PROVIDE ASA SERVICE Agency: Crooked River Ranch Fire & Rescue Mailing Address: Contact Name(s): Alysha Gilpatrick, Fire Chief Larry Langley 6971 SW Shad Road, Crooked River Ranch, OR 97760 Phone # 541-923-6776 Fax #: 541-923-5247 e-mail Address: Lysh_27@hotmail.com 1. Which ASA do you desire to serve? (Ex: Redwood ASA, S/R ASA) Crooked River Ranch ASA Approx. 1 square mile. ALL of those portions of Crooked River Ranch lying within Deschutes County 2. What is the location from which ambulance services will be provided? 6971 SW Shad Road 3. What are the levels of service to be provided? (Check all that apply.) x BLS x ILS x ALS 4. Will you subcontract for any services to be provided? If so, attach a copy of that subcontract. Yes x No Comments: 5. What is your ambulance service license number as issued by the Oregon Health Division? 1613 6. List the ambulances to be used in providing emergency services: Year: Make: Model: OHD License Number: 1997 Freightliner Type I E218928 1994 Ford Type III E191173 Attach copies of all ambulance licenses issued by the Oregon Health Division. DC Franchise Application to Provide ASA Service Page 1 of 4 Pages 7. Write a statement, or provide documentation, that all equipment and supplies in each ambulance conforms to Health Division standards. Each ambulance carries an inventory of the required equipment and supplies. These units are cheched after each activity and a complete inventory review is performend on the last day of the month. 8. List personnel to be used in providing emergency services, including paid & unpaid personnel. (An attachment is acceptable.) Name: Fast, Tom Gilpatrick, Alysha Hall, Jeremy Johannsen, Karl Johannsen, TJ Langley, Larry Langley, Samantha Martin, Jack McLaren , Tim Senko, Dennis Stafford, Eric Wilson, Mark EMT Level: Paramedic Paramedic Basic Paramedic Intermediate Basic Basic Paramedic Basic Basic Basic Certificate Number: 127555 129833 129145 110795 110796 123580 132631 128903 128540 130960 131549 132788 9. Write a statement of agency's experience in providing ambulance services. Crooked River Ranch Fire and Rescue has been providing ambulance services to the Ranch since 1978. The Fire District employs a Fire Chief, Assistant Chief, Administrative Assistant, four paramedics, and twenty volunteer firefighters of which eight are EMT Basics. There are two ALS ambulances in the district. The district has continued to improve the ambulance service by increasing personnel and quality of equipment. DC Franchise Application to Provide ASA Service Page 2 of 4 Pages 10. Write a statement of ability to comply with the rules and regulations of the ASA Plan and any applicable County ordinances. Crooked River Ranch Fire & Rescue has a captain assigned to supervise the district's EMS program and is directly responsible to the Fire Chief. The duties of the position include certification compliance, ambulance licensing, EMS records maintenance, ordering of supplies and equipment, and training. It is the district's goal to always be in compliance with Federal, State, and Local rules, regulations and statutes. 11. Write a description of any prepaid ambulance plan, including the number of years of operation, funding and term. Crooked River Ranch Fire & Rescue participates in the FireMed Program and provides this service to our customers. The cost is $45.00 per year and with a membership any cost incurred above that which is paid by insurance is written off for the patient. 12. In the case of an application to transfer or assume an already assigned franchise, please provide the following. A. Summarize how the proposed change will improve response time, and the quality of level of services to the ASA. (Include an assessment of how the proposed change will impact the existing first response system.) N/A DC Franchise Application to Provide ASA Service Page 3 of 4 Pages B. Provide evidence that the call volume in the ASA is sufficient to financially or otherwise justify the changes in service. N/A 13. Submit copies of your adopted Fiscal Year 2002-03 Budget, and an audit for Fiscal Year 2001-02. 14. Submit proof of public liability insurance. DC Franchise Application to Provide ASA Service Page 4 of 4 Page OREGON DEPARTMENT OF HUMAN SERVICES EMERGENCY MEDICAL SERVICES & TRAUMA SYSTEM TL1.tiMPER: `" I'JYrreightliner AMBULANCE LICENSE — POST IN VEHICLE Crooked River Ranch RFPD 6730 SW Shad Road Crooked River Ranch OR 977609250 MUST BE POSTED IN A CONSPICUOUS PLACE - NOT TRANSFERRABLE AUDIT NO. 3379 45.00 PAYMENT RECEIVED' EXPIRATION DATE MO. DAY: YR. 06/30/2008 OREGON DEPARTMENT T.OF HUMAN SERVICES EMERGENCY MEDICAL SERVICES & TRAUMA SYSTEM AMBULANCE LICENSE—POST-IN VEHICLE Crooked River Ranch RFPD 6730 SW Shad Road Crooked River Ranch OR , 977609250 MUST BE POSTED IN A CONSPICUOUS PLACE - NOT TRANSFERRABLE MALT NO. 3373; ... 45.00 PAYMENT RECEIVED. EXPIRATION DATE MO. DAY :;YR. 06/30/2008 8:10 AM 04/21/08 Cash Basis Crooked River Ranch RRFPD Profit & Loss Budget vs. Actual EMS Fund July 2006 through June 2007 Ordinary Income/Expense Income EMS Income Funds Ambulance Income Fire Med Total EMS Income Funds Total Income Expense Capital Outlay Jul '06 - J... Budget $ Over B... % of Bud... 73,003.18 61,000.00 12,003.18 119.7% 11,655.00 9,500.00 2,155.00 122.7% 84,658.18 70,500.00 14,158.18 120.1% 84,658.18 70,500.00 14,158.18 120.1% Capital -EMS 7,378.25 12,000.00 -4,621.75 61.5% Subsidy from Another Fu... 21,000.00 21,000.00 0.00 100.0% Total Capital Outlay 28,378.25 33,000.00 -4,621.75 86.0% Materials and Services EMS Ambulance License 165.00 900.00 -735.00 18.3% Communications 1,322.94 900.00 422.94 147.0% Fees & Dues 440.42 Fuel 1,660.93 4,300.00 -2,639.07 38.6% Immunizations 620.50 700.00 -79.50 88.6% Maintenance 436.09 2,500.00 -2,063.91 17.4% Medical Director 1,200.00 1,200.00 0.00 100.0% Student Program 8,000.00 8,000.00 0.00 100.0% Supplies 14,956.62 8,000.00 6,956.62 187.0% Travel & Training' 4,485.11 5,000.00 -514.89 89.7% EMS - Other 0.00 0.00 0.00 0.0% Total EMS 33,287.61 31,500.00 1,787.61 105.7% Professional Services EMS Billing 4,451.60 9,000.00 -4,548.40 49.5% Total Professional Servic... 4,451.60 9,000.00 -4,548.40 49.5% Total Materials and Services 37,739.21 40,500.00 -2,760.79 93.2% Personnel Services Asst. Chief / EMS 0.00 0.00 0.00 0.0% Employee Benefits 0.00 0.00 0.00 0.0% EMT Position(s) 0.00 0.00 0.00 0.0% Payroll Taxes 0.00 0.00 0.00 0.0% Total Personnel Services 0.00 0.00 0.00 0.0% Transfers & Contingency Contingency 0.00 0.00 0.00 0.0% Total Transfers & Continge... 0.00 0.00 0.00 0.0% Total Expense 66,117.46 73,500.00 -7,382.54 90.0% Net Ordinary Income 18,540.72 -3,000.00 21,540.72 -618.0% Net Income 18,540.72 -3,000.00 21,540.72 -618.0% Page 1 Crooked River Ranch RFPD 2 o • c;1 O co u_ C\J c•I LC) co c0 0) CAI (0 CD hA 03 0) 0 CA4 CV (0 CV CC) CV cN 03 0 A- CO CO Budget for Next Yea 2007-2008 0 0 CD 20 0 cgo 000 00 In Oi 0 Ln8 0 • u -2 8 O VA o CL -o o_ 000 cr)00 c. S 0 0 Lao 0 RESOURCE DESCRIPTION Historical Data Beginning Fund Balance: Available cash on hand* (cash basis) or Net working capital (accrual basis) Previously levied taxes estimated to be received OTHER RESOURCES Ambulance Income Fire Med Income 8 Subsidy from General Fund Re -finance of Amb. Purchase (A-571) Total resources, except taxes to be levied Taxes estimated to be received Unappropriated ending fund balance TOTAL RESOURCES 0 0 c) 0 (0CN N N 0) Lci 0 (0 Oc° csN 0 N0) co - CV CO .1- LO (0 CO 0) 0 A- CV CO LO (0 h- CO 0) 0 A- CV CO LO co) CV CV CV CV CV CV CV CV CV CV CI N 7c) *Includes Unappropriated Balance Budgeted Last Year REQUIREMENTS SUMMARY BY FUND, ORGANIZATIONAL UNIT OR PROGRAM EMS Enterprise Fund Crooked River Ranch RFPD Historical Data 0 EXPENDITURE DESCRIPTION Adopted Budge Ts k 1,- 0 LI) 0 )- CI (4) 0 E0 1— C. CV PERSONAL SERVICES LO cr)0 (41cf) 14 cv OD 0 0 0 0 00 0 0 0 0 0 u_ Lu 41) E (ts 0 0 0 0 41) a) ca 41) 41(4 >0.E, 0 0 0 0 13) 0 cs1 VD 1 _I o o 10 O 0 0 0 0 co TOTAL TRANSFERS AND CONTINGENCIES 0 0 C•I 0 0 10 0 10 0 TOTAL EXPENDITURES UNAPPROPRIATED ENDING FUND BALANCE 1:5 0 0 10 0 40 0 40 0 —J 0 CV CROOKED RIVER RANCH RURAL FIRE PROTECTION DISTRICT VI -503 JEFFERSON COUNTY, OREGON PROPRIETARY FUND - STATEMENT OF NET ASSETS - MODIFIED CASH BASIS EMS ENTERPRISE FUND JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR JUNE 30, 2006) Business -type Activities EMS Fund 2007 2006 ASSETS Cash $ 61,026 40,970 Capital assets 217,840 210,462 Accumulated depreciation (173,508) (163,667) TOTAL ASSETS NET ASSETS Invested in capital assets, net of related debt Unrestricted TOTAL NET ASSETS See notes to financial statements -16- 105,358 87,765 44,332 46,795 61,026 40,970 $ 105,358 $ 87,765 1 CROOKED RIVER RANCH RURAL FIRE PROTECTION DISTRICT VI -503 JEFFERSON COUNTY, OREGON PROPRIETARY FUND, - STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS MODIFIED CASH BASIS - EMS ENTERPRISE FUND YEAR ENDED JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2006) Business -type Activities EMS Fund 2007 2006 Operating revenues received Service revenue $ 84,658 $ 86,650 Operating expenses paid Personal services Materials and services 36,224 Transfer to General Fund 21,000 Depreciation 9,841 14,930 33,416 10,096 67,065 58,442 Operating income (loss) 17,593 28,208 NET ASSETS - Beginning of year 87,765 59,557 NET ASSETS - End of year $ 105,358 $ 87,765 See notes to financial statements -17- CROOKED RIVER RANCH RURAL FIRE PROTECTION DISTRICT VI -503 JEFFERSON COUNTY, OREGON STATEMENT OF CASH FLOWS MODIFIED CASH BASIS - EMS ENTERPRISE FUND YEAR ENDED JUNE 30, 2007 (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2006) Business -type Activities EMS Fund 2007 2006 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 84,658 $ 86,650 Payments to suppliers (36,224) (33,416) Transfer to General Fund for personnel (21,000) Payments to employees (14,930) NET CASH PROVIDED BY OPERATING ACTIVITIES 27,434 38,304 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of equipment (7,378) (8,000) NET INCREASE IN CASH 20,056 30,304 CASH - Beginning of year 40,970 10,666 CASH - End of year $ 61,026 $ 40,970 Reconciliation of operating income to net cash provided by operating activities: Operating income $ 17,593 $ 28,208 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation 9,841 10,096 Net cash provided by operating activities $ 27,434 $ 38,304 See notes to financial statements -18- SPECIAL DISTRICTS ASSOCIATION OF OREGON Special Districts Association of Oregon Liability Declarations Certificate Number 23P52514-907 Named Participant: Crooked River Ranch R.F.P.D. 6730 S.W. Shad Road Terrebonne, OR 97760 Coverage Period: 1/1/2008 through 1/1/2009 Agent of Record: Wilson-Heirgood Associates P.O. Box 1421 2930 Chad Drive Eugene, OR 97440 Coverage is provided for only those coverages indicated below for which a contribution is shown. Coverage Per Occurrence Limit Annual Aggregate Deductible / SIR Contribution Public Entity Liability Coverage including: $500,000 None N/A $6,771.00 Increased Limits of Liability $4,500,000 None N/A $318.00 Total Limit of Liability $5,000,000 None N/A N/A Tort Liability - Coverage A Included Included None Included Federal Acts Liability - Coverage B Included Included None Included Other Jurisdictions - Coverage C Included Included None Included Employee Benefits Liability Included Included None Included Wrongful Acts/Public Officials Included Included None Included Employment Practices Included" $5,000,000 See Below'r* Included Emergency Operations Pollution Included Included None included Potable Water Treatment Pollution Included Included None Included Auto Liability Included Included None $2,138.00 Non-Owned/Hired Auto Liability Included Included None $125.00 Additional Coverages Unless otherwise indicated in Section II of the SDAO Liability Coverage Document, the following Additional Coverages will not be in addition to the Total Limit of Liability identified above. Ethics Complaint Defense $2,500 $5,000 None Included BOLI Defense Costs $50,000 $50,000 None Included OSHA Defense Costs $5,000 $5,000 None Included Pollution Coverage - (minimum) $100,000 $100,000 Applicators Pollution Coverage $50,000 $50,000 None None Included Included Injunctive Relief Defense $25,000 $25,000 None Included Uninsured/Underinsured Motorist $500,000 None None Auto Physical Damage Per Schedule Per Schedule Per Schedule Included' $3,853.00 Hired Auto Physical Damage No Coverage No Coverage No Coverage No Coverage $25,000,000 maximum per occurrence limit for all SDAO Trust Participants involved in the same occurrence. $5,000,000 maximum per occurrence and annual aggregate limit for all Employment Practices related claims. $10,000 employment practices deductible for terminations when SDAO is not contacted for free legal advice in advance. $10,000 controlled burn deductible if BPSST guidelines are not followed. Forms applicable to participant: SDAO Liability Coverage Documen Auto Physical Damage Coverage Document This certificate is made and is mutually accepted by the Pool and Named Participant subject to all provisions, stipulations, and agreements which are made a part of the SDAO Liability Coverage Document. This certificate represents only a brief summary of coverages. Other conditions and exclusions apply as described in the SDAO Liability Coverage Document. Countersigned by: Special Districts Association of Oregon Thursday, November 29, 2007 SPECIAL DISTRICTS ASSOCIATION OF OREGON Special Districts Association of Oregon Property Coverage Declarations Certificate Number: 23P52514-907 Named Participant: Crooked River Ranch R.F.P.D. 6730 S.W. Shad Road Terrebonne, OR 97760 Coverage Period: 1/1/2008 through 1/1/2009 Agent of Record: Wilson-Heirgood Associates P.O. Box 1421 2930 Chad Drive Eugene, OR 97440 Limits of Liability (Per Occurrence): $494,000 $65,000 $287,115 $5,000 $851,115 $300,000,000 Buildings, Increased Cost of Construction and Demolition Business Personal Property, Tenant's Improvements and Betterments, Stock and Property of Others Portable Equipment, Mobile Equipment, and Other Inland Marine Scheduled Items Electronic Data Processing Equipment and Media Total Limit of Liability Total Limit of Liaility (Per Occurrence) for all Trust Participant's combined Sublimits (Per Occurrence): Regardless of the Total Limits of Liability shown above the Trust will not pay more than the sub -limits below (or such higher limits specifically declared and reported to, and accepted by, the Trust) per occurrence for the Property or Cause of Loss described below: $1,000,000 Newly Acquired or Newly Constructed Real Property $1,000,000 Business Interruption $500,000 Extra Expense - Including Electronic Data Processing (EDP) Extra Expense $500,000 Newly Acquired Personal Property $5,000,000 Debris Removal - or 25% of loss, whichever is less $5,000,000 Demolition and Increased Cost of Construction $100,000 Rented or Leased Equipment - 30 day maximum unless scheduled $250,000 Each for: Accounts Receivable Valuable Papers and Records Personal Property in Transit Fine Arts Off Premises Service Interruption Personal Property in the Care, Custody, or Control $25,000 Pollutant Clean Up $15,000 each for: Personal Property at Unscheduled Locations Personal Property of Employees or Volunteers - in the aggregate Loss Adjustment Expenses $10,000 Computer Virus $5,000 Money and Securities SPECIAL DISTRICTS ASSOCIATION OF OREGON Special Districts Association of Oregon Property Coverage Declarations Additional Sublimits (Per Occurrence): Sublimits shown below, if any, are in addition to the sublimits shown on page 1. Locations Covered: Per statement of values in file. Report of Values: Annual statement of values must be submitted. Perils Covered: Risks of Direct Physical Loss subject to the terms, conditions and exclusions of the current SDAO Master Property Coverage Document. Deductibles: $500.00 Per occurrence (unless specifically scheduled otherwise) except: $250.00 Per occurrence on portable equipment, mobile equipment and other inland marine scheduled items (unless specifically scheduled otherwise). Contribution: $1,939.00 Forms Applicable: SDAO Master Property Coverage Document This certificate is made and is mutually accepted by the Pool and Named Participant subject to all provisions, stipulations, and agreements which are made a part of the SDAO Master Property Document. This certificate represents only a brief summary of coverages. Countersigned by: l Authorized Representative Special Districts Association of Oregon Thursday, November 29, 2007 SPECIAL DISTRICTS ASSOQATION OP OREGON Special Districts Association of Oregon Equipment Breakdown Supplemental Coverage Declaration Certificate Number: 23P52514-907 Named Participant: Crooked River Ranch R.F.P.D. 6730 S.W. Shad Road Terrebonne, OR 97760 Coverage Period: 1/1/2008 through 1/1/2009 Agent of Record: Wilson-Heirgood Associates P.O. Box 1421 2930 Chad Drive Eugene, OR 97440 The following Supplemental Coverage is added to the SDAO Property Coverage Document for the Coverage Period indicated above. This Supplemental Coverage is subject to all of the limits of liability, terms and conditions (not in conflict herewith) of the SDAO Property Coverage Document and Supplemental Equipment Breakdown Coverage. Covered Equipment: Equipment that generates, transmits or utilizes energy, including electronic communications and data processing equipment or equipment which, during normal usage operates under vacuum or pressure, other than the weight of its contents. Limits: $50,000,000 Property damage limit per accident Included Water Damage Included Computer Equipment and Media Sub Limits: $2,500,000 Demolition and Increased Cost of Construction $5,000,000 Newly Acquired Property (90 days) or Property in the Course of Construction $500,000 Extra Expense $1,000,000 Business Income - Actual Loss Sustained - excludes ordinary payroll. (excludes PUD's and any district generating or distributing electricity) $2,500,000 Ordinance or Law (Increased Cost of Construction) $1,000,000 Contingent Business Income $10,000,000 Expediting Expense $1,000,000 Hazardous Substance $500,000 Perishable Goods $250,000 Amonia Contamination $1,000,000 Data Restoration $10,000 Portable Generators $500,000 Service Interruption with 24 hour waiting period Deductibles: $1,000 Property Damage Deductible except as follows: Locations: Indirect Coverages 24 Hours waiting period Extra Expense $1,000 Transformers $2/kva, $5,000 minimum Internal Combustion Engines $30 per kw rating minimum $10,000 Turbines and Generators $30 per kw rating minimum $10,000 Substations (All other equipment) $5,000 Pumps/Motors >=500 hp, $10,000 499 to 250 hp, $2,500 < 250 hp, $1,000 Per Master SDAO Property Coverage Document Current Statement of Values Contribution: $250.00 This Declaration represents only a brief summary of coverages. Please refer to the Master Policy terms for detailed coverages, exclusions, and conditions that may apply. Countersigned by: Authorized Representative Special Districts Association of Oregon Thursday, November 29, 2007