HomeMy WebLinkAboutFY 2022 Annual Comprehensive Financial ReportDESCHUTES COUNTYANNUAL COMPREHENSIVE FINANCIAL REPORT
DESCHUTES COUNTY, OREGON
FISCAL YEAR ENDED JUNE 30, 2022
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
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DESCHUTES COUNTY, OREGON
1300 NW Wall Street, Suite 200
Bend, Oregon 97703
https://www.deschutes.org
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2022
Prepared by:
Deschutes County Finance Department
Robert Tintle
Chief Financial Officer
Jana Cain, CPA
Accounting Manager
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Deschutes County, Oregon
Table of Contents
For the Fiscal Year Ended June 30, 2022
INTRODUCTORY SECTION
Letter of Transmittal ................................................................................................................................................ 10
Organizational Chart ............................................................................................................................................ 16
List of Elected and Appointed Officials ............................................................................................................... 19
GFOA Certification of Achievement ....................................................................................................................... 21
FINANCIAL SECTION
Report of Independent Auditors .................................................................................................................................. 24
Management’s Discussion and Analysis .................................................................................................................. 28
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position ................................................................................................................................ 40
Statement of Activities .................................................................................................................................... 43
Fund Financial Statements: Governmental Funds
Balance Sheet .................................................................................................................................................. 44
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ......................... 47
Statement of Revenues, Expenditures, and Changes in Fund Balances .......................................................... 48
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of
Governmental Funds to the Statement of Activities ........................................................................................ 51
Fund Financial Statements: Proprietary Funds
Statement of Net Position ................................................................................................................................ 52
Statement of Revenues, Expenses, and Changes in Net Position .................................................................... 54
Statement of Cash Flows ................................................................................................................................. 55
Fund Financial Statements: Fiduciary Funds
Statement of Fiduciary Net Position ................................................................................................................ 56
Statement of Changes in Fiduciary Net Position ............................................................................................. 57
Notes to Financial Statements .............................................................................................................................. 58
Required Supplementary Information
Schedule of the Proportionate Share of the Net Pension Liability (Asset) ........................................................... 103
Schedule of Net Pension Liability (Asset) Employer Contributions ................................................................... 104
Schedule of Changes in the Total OPEB Liability .............................................................................................. 105
Schedule of the Proportionate Share of the Net OPEB Liability (Asset) ............................................................ 106
Schedule of Net OPEB Liability (Asset) Employer Contributions ..................................................................... 107
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
General Fund ................................................................................................................................................. 108
Deschutes County Sheriff’s Office ................................................................................................................ 109
Countywide Law Enforcement District ......................................................................................................... 110
Rural Law Enforcement District .................................................................................................................... 111
Road Department ........................................................................................................................................... 112
Health Services .............................................................................................................................................. 113
American Rescue Plan Act ............................................................................................................................ 114
Notes to Required Supplementary Information .................................................................................................. 115
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Deschutes County, Oregon
Table of Contents
For the Fiscal Year Ended June 30, 2022
Other Supplementary Information
Combining and Individual Fund Statements and Schedules – Major Funds
Major Governmental Funds and Sub-Funds – General Fund
Combining Balance Sheet
General Fund ......................................................................................................................................... 118
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
General Fund ......................................................................................................................................... 122
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Sub-Funds of the General Fund
Economic Development ................................................................................................................... 125
Court Technology Reserve ............................................................................................................... 126
Assessor, Clerk and Tax Reserve ..................................................................................................... 127
Project Development Fund. .............................................................................................................. 128
General County Projects ................................................................................................................... 129
General Capital Reserve. .................................................................................................................. 130
Community Justice – Juvenile .......................................................................................................... 131
Code Abatement ............................................................................................................................... 132
Vehicle Maintenance and Replacement ........................................................................................... 133
Major Governmental Funds - Capital Project Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Road Capital Improvement Plan .......................................................................................................... 136
Major Proprietary Funds - Enterprise Funds
Schedule of Revenues, Expenditures, and Changes in Net Position – Budget and Actual
Solid Waste .......................................................................................................................................... 138
Fair and Expo Center ........................................................................................................................... 139
RV Park ............................................................................................................................................... 140
Combining and Individual Fund Statements and Schedules – Nonmajor Funds
Nonmajor Governmental Funds
Combining Balance Sheet .......................................................................................................................... 142
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ................................... 143
Nonmajor Special Revenue Funds
Combining Balance Sheet .......................................................................................................................... 144
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ................................... 152
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Deschutes County, Oregon
Table of Contents
For the Fiscal Year Ended June 30, 2022
Combining and Individual Fund Statements and Schedules – Nonmajor Funds (continued)
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Justice Court ........................................................................................................................................ 160
Park Acquisition and Development ..................................................................................................... 161
Park Development Fees ....................................................................................................................... 162
County School Fund. ........................................................................................................................... 163
Special Transportation Fund ................................................................................................................ 164
Taylor Grazing ..................................................................................................................................... 165
Transient Room Tax ............................................................................................................................ 166
Video Lottery ....................................................................................................................................... 167
Transient Room Tax – 1% ................................................................................................................... 168
Foreclosed Land Sales ......................................................................................................................... 169
Victims’ Assistance. ............................................................................................................................ 170
Law Library ......................................................................................................................................... 171
County Clerk Records .......................................................................................................................... 172
Court Facilities ..................................................................................................................................... 173
Deschutes County Communication System Reserve ........................................................................... 174
Community Development ................................................................................................................... 175
CDD Groundwater Partnership ............................................................................................................ 176
Newberry Neighborhood ..................................................................................................................... 177
GIS Dedicated ...................................................................................................................................... 178
Natural Resource Protection ................................................................................................................ 179
Federal Forest Title III ......................................................................................................................... 180
Surveyor ............................................................................................................................................... 181
Public Land Corner Preservation ......................................................................................................... 182
Countywide Transportation SDC Improvement Fee ........................................................................... 183
Dog Control ......................................................................................................................................... 184
Adult Parole and Probation .................................................................................................................. 185
PERS Reserve ...................................................................................................................................... 186
Deschutes County 9-1-1 County Service District (9-1-1 C.S.D.) ........................................................ 187
Extension and 4-H ............................................................................................................................... 188
Nonmajor Capital Projects Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Campus Public Safety .......................................................................................................................... 189
Nonmajor Debt Service Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Deschutes County Full Faith and Credit Debt Service ........................................................................ 190
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Deschutes County, Oregon
Table of Contents
For the Fiscal Year Ended June 30, 2022
Combining and Individual Fund Statements and Schedules – Nonmajor Funds (continued)
Internal Service Funds
Combining Statement of Net Position ....................................................................................................... 192
Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ................................. 194
Combining Statement of Cash Flows ........................................................................................................ 196
Schedule of Revenues, Expenses, and Changes in Net Position – Budget and Actual
Facilities ............................................................................................................................................... 198
Administrative Services ....................................................................................................................... 199
Board of County Commissioners ......................................................................................................... 200
Finance ................................................................................................................................................. 201
Finance Reserve ................................................................................................................................... 202
Legal .................................................................................................................................................... 203
Human Resources ................................................................................................................................ 204
Information Technology ...................................................................................................................... 205
Information Technology Reserve ........................................................................................................ 206
Insurance .............................................................................................................................................. 207
Health Benefits .................................................................................................................................... 208
Fiduciary Funds
Combining Statement of Fiduciary Net Position ...................................................................................... 210
Combining Statement of Changes in Fiduciary Net Position .................................................................... 211
Other Financial Schedules
Schedule of Property Taxes Transactions – All County Taxes ................................................................... 213
Schedule of Long-Term Debt Principal Transactions ................................................................................. 214
Schedule of Long-Term Debt Interest Transactions .................................................................................... 215
Schedule of Future Debt Service Requirements of Pension Obligation Bonds ........................................... 216
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct
Borrowings – Governmental Activities .................................................................................................. 218
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct
Borrowings – Business-Type Activities ................................................................................................. 220
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Deschutes County, Oregon
Table of Contents
For the Fiscal Year Ended June 30, 2022
STATISTICAL SECTION
Statistical Section Contents ........................................................................................................................... 223
Financial Trends
Net Position by Component – Last Ten Fiscal Years .................................................................................... 224
Changes in Net Position – Last Ten Fiscal Years ......................................................................................... 226
Fund Balances - Governmental Funds – Last Ten Fiscal Years ................................................................... 230
Changes in Fund Balances - Governmental Funds – Last Ten Fiscal Years ................................................. 232
Revenue Capacity
Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ........................ 234
Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ........................................................... 236
Principal Property Taxpayers – Current Fiscal Year and Nine Years Ago ................................................... 238
Property Taxes Levies and Collections – Last Ten Fiscal Years .................................................................. 239
Debt Capacity
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ...................................................................... 240
Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ......................................................... 242
Direct and Overlapping Governmental Activities Debt ................................................................................ 244
Legal Debt Margin Information – Last Ten Fiscal Years ............................................................................. 245
Pledged-Revenue Coverage – Last Ten Fiscal Years ................................................................................... 248
Demographic and Economic Information
Demographic and Economic Statistics – Last Ten Calendar Years .............................................................. 249
Principal Employers – Current Year and Nine Years Ago ........................................................................... 250
Operating Information
Full-Time Equivalent County Government Employees by Function/Program –
Last Ten Fiscal Years ............................................................................................................................... 251
Operating Indicators by Function/Program – Last Ten Fiscal Years ............................................................ 252
Capital Asset Statistics by Function / Program – Last Ten Fiscal Years ...................................................... 254
AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS
Audit Comments and Disclosures Required by State Regulations ............................................................... 259
Report of Independent Auditors Required by Oregon State Regulations ..................................................... 260
SINGLE AUDIT SECTION
Report of Independent Auditors on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards ............................................................................................................. 264
Report of Independent Auditors on Compliance for Each Major Federal Program; and the Report on
Internal Control Over Compliance Required by the Uniform Guidance ................................................. 266
Schedule of Expenditures of Federal Awards .............................................................................................. 269
Notes to Schedule of Expenditures of Federal Awards ................................................................................ 272
Schedule of Findings and Questioned Costs ................................................................................................ 273
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Introductory Section
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
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1300NWWallStreetBend,Oregon97703
(541)388Ͳ6565nick.lelack@deschutes.orgwww.deschutes.org
COUNTY ADMINISTRATOR NICK LELACK
December 22, 2022
To the Board of County Commissioners and Citizens of Deschutes County, Oregon:
We are pleased to submit the Annual Comprehensive Financial Report of Deschutes County, Oregon (the County) for the
fiscal year ended June 30, 2022, together with the opinion of our independent certified public accountants, Moss Adams
LLP. This report, required by Oregon Revised Statutes (ORS 297.425), is prepared by the Deschutes County Finance
Department. Also included are Audit Comments and Disclosures required under the Minimum Standards for Audits of
Oregon Municipal Corporations Section of the Oregon Administrative Rules (OAR).
In addition, the County is required to have a comprehensive single audit of its Federal Assistance Programs in accordance
with the Single Audit Act, Office of Management and Budget (OMB) Compliance Supplement and the provisions of
Government Auditing Standards promulgated by the U.S. Comptroller General as they pertain to the financial and
compliance audits. The report on the County’s compliance with applicable Federal laws and regulations related to the Single
Audit Act, OMB Compliance Supplement is included in this report in the subsection “Single Audit Section”.
This report is prepared in conformance with the guidelines for financial reporting developed by the Government Finance
Officers Association of the United States and Canada and the principles established by the Governmental Accounting
Standards Board (GASB), including all effective GASB pronouncements. It presents fairly the financial position of the
various funds of the County as of June 30, 2022, and the results of operations for the year then ended in conformity with
accounting principles generally accepted in the United States of America (US GAAP). The report consists of management’s
representations concerning the finances of the County. Consequently, management assumes full responsibility for the
completeness and reliability of all information presented in this report. To provide a reasonable basis for making these
representations, County management has established a comprehensive internal control framework that is designed both to
protect the County’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of
the County’s financial statements. Because the cost of internal control should not outweigh its benefits, the County’s
comprehensive framework of internal controls has been designed to provide reasonable assurance that the financial
statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief,
this financial report is complete and reliable in all material respects.
Accounting principles generally accepted in the United States of America require that management provide a narrative
introduction, overview, and analysis to accompany the basic financial statements in the form of Management Discussion and
Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with
it. Deschutes County’s MD&A can be found immediately following the independent auditors’ report.
Profile of the County
Deschutes County, formed in 1916, is located in the heart of Central
Oregon, between the towering Cascade Mountain Range to the west
and the high desert plateau to the east, and is the outdoor recreation
capital of Oregon. The county encompasses 3,055 square miles of
scenic beauty, mild climate, diverse recreational opportunities and a
growing economy. From humble beginnings, Deschutes County now
experiences the most rapid population growth of any county in
Oregon. It has developed into a bustling, exciting destination where
progress, growth and unique beauty intertwine.
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The County has three full-time commissioners, who are elected at-large to serve four-year terms. Daily administrative duties
are overseen by an appointed County Administrator, while the Board of County Commissioners sets policy, adopts the
annual budget and passes ordinances in accordance with state law. The County provides a full range of services including
sheriff’s patrol, investigative and correction services, construction and maintenance of roads and bridges, property
assessment, tax collection, public and behavioral health services, land use planning, building permitting and inspections,
prosecution of criminals, veterans services, justice court, parole & probation, election services, records maintenance, and
operation of a landfill, a fair and expo center, and an RV park.
Blended component units, although legally separate entities, are, in substance, part of Deschutes County’s operations and are
included as part of Deschutes County. Accordingly, the Countywide Law Enforcement District, Rural Law Enforcement
District, Deschutes County 9-1-1 and Deschutes County Extension and 4-H are reported as special revenue funds of
Deschutes County.
The County utilizes a budget committee, consisting of the three elected commissioners and an equal number of citizens-at-
large, to review and approve the proposed budget for each fiscal year. The annual budget serves as the foundation for
Deschutes County’s financial planning and control. The appropriated budget is prepared and adopted for all County funds as
required by Oregon Local Budget Law (ORS Chapters 294.305-294.565). The board order adopting the budget establishes
appropriations for expenditures within each fund, which cannot legally be exceeded. Budget-to-actual comparisons are
provided in this report for each individual governmental and proprietary fund for which an appropriated annual budget has
been adopted. For the General Fund and the major special revenue funds, this comparison is presented as part of the required
supplementary information. All other funds are presented in a subsection of this report “Combining and Individual Fund
Statements and Schedules”.
Local Economy
Deschutes County is the outdoor recreation capital of Oregon. With snow-capped peaks dominating the skyline to the west
and the wide-open high desert extending to the east, the beauty and uniqueness of Deschutes County captures the awe of
locals and visitors alike. Deschutes County is a bustling, exciting place where progress and growth are hallmarks.
Beginning in the early 1990s, Deschutes County experienced rapid population growth. This growth is believed to be largely
due to the area’s invigorating climate and year-round recreation activities. According to the Portland State Population
Research Center (Oregon Population Forecast Program), the population was estimated to be 207,921, as of July 1, 2022, an
increase of approximately 30% since 2012, and is projected to exceed 300,000 by 2043. Recreational activities include
downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, trail running, rock-climbing, road and mountain
biking, mountain climbing, river floating, whitewater rafting and golfing. Deschutes County is the host of diverse annual
events including the Bend Brewfest, Bend Venture Conference, Sunriver Music Festival, Sisters Outdoor Quilt Show,
Cascade Children’s Festival/Balloons over Bend, Sisters Rodeo, WinterFest and Bend Film Festival.
According to the State of Oregon Employment
Department, Deschutes County’s unemployment rate in
June 2022 was 3.4 percent, down from 5.5 percent in
June 2020, and slightly lower than the statewide rate
(3.5 percent). The unemployment rate has dropped
significantly and nearing pre-pandemic levels.
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The hardest hit businesses by job losses during the pandemic
have been restaurants and hotels. These were the businesses
most directly impacted by the shutdowns early in the pandemic
and even after indoor dining returned there remained
occupancy limits, consumer unease, and numerous waves of the
virus.Those early shutdowns led to a 50% drop in total
employment for these restaurants and hotels, roughly 5,300
jobs lost in the county. The industry lost a little momentum last
winter with another wave of the virus but quickly rebounded
again in the spring and summer of 2021.In June 2022, the
employment for leisure and hospitality workers totaled 13,800,
closer to the record high of 15,020 in July 2019.
In FY 2022, the County’s assessed valuation of taxable
property increased by 5.7%, approximately $1.6 billion, to a total of $28.9 billion. Formerly a region dependent on wood
products, Deschutes County has steadily diversified its employment and economic base. For the past two decades, Deschutes
County has experienced growth in the technology sector and is home to award winning craft breweries.
Numerous companies from the Silicon Valley, Portland-Vancouver Metro and Puget Sound have relocated or expanded
here. Many of these firms are small but extremely innovative, producing niche-market products from semiconductors to
software, medical instruments to recreational equipment. Tourism in Deschutes County contributes to the diversified
economy due to the abundance of year-round recreational activities. The County is home to a major medical center,
designated as a Level II Trauma Center with over 350 active medical staff.
Financial Policies
The County has established policies which are reviewed and adopted annually by the Board of County Commissioners in
conjunction with the budget process. The County recognizes the need to ensure that it is capable of adequately funding and
providing County services needed by the community on a sustainable basis.
The Board acknowledges that in order to maintain a prudent level of financial resources to protect against the need to reduce
service levels or raise taxes (voter-approved local option levy) and fees due to temporary revenue shortfalls or unforeseeable
one-time expenditures, the County strives to maintain a working capital balance in each fund, based on the function of that
fund. For most operating funds, the level is 8.3% (one month) of the fund’s operating budget. For funds with property taxes
as a significant portion of revenues, the level is one-third (four months) of estimated annual property tax collections.
Long-Term Financial Planning
Deschutes County’s focus on long-term financial planning begins with policies to guide both current and future decision
making. The policies are intended to support the County’s goals and objectives and provide guidance in day-to-day
operations to ensure overall long-term financial stability. Long-term strategic and financial planning is an important part of
ensuring excellent service and stewardship of taxpayer resources.
Each fiscal year, the County updates resource and requirement forecasts for major operating funds for the next five years and
annually develops a five-year Capital Improvement Program (CIP) for major projects related to the acquisition, expansion or
rehabilitation of the County's buildings, equipment, parks, streets and other public infrastructure. These estimates are
presented to the Budget Committee to facilitate budget decisions and strategic planning, based on a multi-year perspective.
Revenues estimates are established each year in a realistic and prudent manner using objective and analytical approaches.
Revenue forecasts assess the full spectrum of resources that can be allocated for public services. The County will not
respond to long-term revenue shortfalls with deficit funding or borrowing to support ongoing operations. Once working
capital balances have reached policy levels, expenses are reduced to conform to long-term revenue forecasts and/or revenue
increases are considered. Overall, the County’s long term financial planning efforts are focused on maintaining a structurally
balanced budget, ensuring that recurring expenditures are at or below recurring revenues which ultimately provides that one-
time revenues are available for one-time expenditures or projects.
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Major Initiatives
The County continues to focus on implementing a five-year capital improvement plan. Upcoming major capital projects
include the courthouse expansion, which is projected to begin in FY 2024 and has an estimated cost of $40 million, an
extensive remodel of two buildings on the North County Campus in Redmond for several departments and the completion of
the Adult Parole and Probation expansion. Total capital spending for FY 2023 is $6.9 million more than FY 2022. Major
projects include $28.3 million in transportation improvements and $29.1 million in Solid Waste improvements including the
Negus transfer station in Redmond.
The Board of County Commissioners establishes the goals and objectives to guide department operations each year. Through
the following FY 2023 Goals and Objectives, the County embraces its mission of “enhancing the lives of citizens by
delivering quality services in a cost-effective manner”:
SAFE COMMUNITIES: Protect the community through planning, preparedness and delivery of coordinated services.
x Provide safe and secure communities through coordinated public safety and crisis management services.
x Reduce crime and recidivism and support victim restoration and well-being through equitable engagement,
prevention, reparation of harm, intervention, supervision and enforcement.
x Collaborate with partners to prepare for and respond to emergencies, natural hazards and disasters.
HEALTHY PEOPLE: Enhance and protect the health and well-being of communities and their residents.
x Support and advance the health and safety of all Deschutes County’s residents.
x Promote well-being through behavioral health and community support programs.
x Help to sustain natural resources and air and water quality in balance with other community needs.
x Continue to support pandemic response and community recovery, examining lessons learned to ensure we are
prepared for future events.
A RESILIENT COUNTY: Promote policies and actions that sustain and stimulate economic resilience and a strong regional
workforce.
x Update County land use plans and policies to promote livability, economic opportunity, disaster preparedness, and a
healthy environment.
x Maintain a safe, efficient and economically sustainable transportation system.
x Manage County assets and enhance partnerships that grow and sustain businesses, tourism, and recreation.
HOUSING STABILITY AND SUPPLY: Support actions to increase housing production and achieve stability.
x Expand opportunities for residential development on appropriate County-owned properties.
x Support actions to increase housing supply.
x Collaborate with partner organizations to provide an adequate supply of short-term and permanent housing and
services to address housing insecurity.
SERVICE DELIVERY: Provide solution-oriented service that is cost-effective and efficient.
x Ensure quality service delivery through the use of innovative technology and systems.
x Support and promote Deschutes County Customer Service “Every Time” standards.
x Continue to enhance community participation and proactively welcome residents to engage with County programs,
services and policy deliberations.
x Preserve, expand and enhance capital assets, to ensure sufficient space for operational needs.
x Maintain strong fiscal practices to support short and long-term county needs.
x Provide collaborative internal support for County operations with a focus on recruitment and retention initiatives.
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Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to Deschutes County for its annual comprehensive financial report for
the fiscal year ended June 30, 2021. This was the 21st consecutive year that the County has received this prestigious award.
In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized
annual comprehensive financial report. This report must satisfy both accounting principles generally accepted in the United
States of America and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive
financial report continues to meet the Certificate of Achievement Program’s requirements and we will submit it to the
GFOA to determine its eligibility for another certificate. The County also received the GFOA’s Distinguished Budget
Presentation Award for its annual budget document for fiscal year 2023. This was the 15th consecutive year that the County
has received this award. To qualify for this Distinguished Budget Presentation Award, the County’s budget document had to
be judged proficient as a policy document, a financial plan, an operations guide and a communication device.
The preparation of the annual comprehensive financial report on a timely basis was made possible by the dedicated service
of the entire staff of the Finance Department.
Acknowledgment should also be given to the Board of County Commissioners for their interest and support in planning and
conducting the operations of the County in a responsible and progressive manner.
Respectfully submitted,
Nick LeLack Robert Tintle
County Administrator Chief Financial Officer
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DeschutesCountyOrganizationalChart
AsofJune30,2022
ElectedOffices
AppointedOffices
DepartmentFunctions
PropertyTax
Appeals Administrative/
CourtProceedings
SmallClaims
Court
Tax
Distribution
Cartography VitalRecords Administrative&
SupportServices
Victims
AssistanceCountyLegal
Services
Assessment
Records
Document
Recording
Law
Enforcement Legal
Counsel
County
Administrator
Treatment
Courts
Justiceof
thePeace
County
Treasurer
Appraisals Elections
Corrections
(Jail/WorkCenter)
Prosecutionin
CircuitCourt
Traffic/Ordinance
Violations Investments
Citizensof
DeschutesCounty
County
Assessor
County
Clerk
County
Sheriff Boardof
Commissioners
District
Attorney
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DeschutesCountyOrganizationalChart
AsofJune30,2022
CountyAdministrators
AppointedOffices
DepartmentFunctions
Workers'
Compensation
General&Vehicle
Liability
Unemployment
Insurance
Americanswith
DisabilitiesAct
Health
BenefitsAlcohol&Drug
Prevention
EarlyLearning
Council
GIS Insurance
MaternalChild
Health
Developmental
Disabilities
Transitional
Services
Probation&
Diversion Retirement
ProgramsWoman,Infants&
Children(WIC)
Access&Crisis
Services
Reproductive
Health AdultTreatment Electronic
Monitoring
Juvenile
Detention RVPark
Web
Applications Compensation FacilitiesPlanning
&ConstructionCommunityHealth Child&Family Offender
Supervision
Community
Service
CountyFair
PublicHealth BehavioralHealth AdultParole&
Probation JuvenileJustice
Human
Resources Communications Facilities
Fair&Expo
Center Technology Staff
Recruitment
Legislative
Affairs
Building
Maintenance
Risk
Management
HealthServices
Director
Veterans'
Services
Community
Justice
Fair&Expo
Center
Information
Technology
TaxCollection FleetEquipment
Services
Code
Enforcement
Property
Management
DogLicensing GIS
Payroll Transfer
Operation CountySurveyor BuildingSafety Public
Information
Budget Recycling
Services
NoxiousWeed
Control
Environmental
Soils
NaturalResource
Protection
Finance/Tax Solid
Waste
Road
Department
Community
Development
Administrative
Services
Accounting Landfill
Disposal
Develop/Maintain
RoadSystem Planning InternalAuditing
Deputy
County
Administrator
County
Administrator
Deputy County
Administrator
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List of Elected and Appointed Officials
As of June 30, 2022
ELECTED OFFICIALS
COUNTY COMMISSIONERS
Patti Adair
Philip Chang
Anthony DeBone
ASSESSOR
Scot Langton
SHERIFF
Shane Nelson
COUNTY CLERK
Steve Dennison
DISTRICT ATTORNEY
John Hummel
TREASURER (Interim Appointed)
Wayne Lowry
JUSTICE COURT
Charles Fadeley
APPOINTED OFFICIALS
County Administrator – Nick LeLack
County Counsel – David Doyle
Chief Financial Officer (Interim) – Wayne Lowry
County Internal Auditor – David Givans
Administrative Offices
1300 NW Wall Street, Suite 200
Bend, Oregon 97703
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Financial Section
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
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Report of Independent Auditors
Deschutes County Board of Commissioners
Deschutes County, Oregon
Bend, Oregon
Report on the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of Deschutes County, Oregon (the
“County”) as of and for the year ended June 30, 2022, and the related notes to the financial
statements, which collectively comprise the County’s basic financial statements as listed in the table
of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the County as of June 30, 2022,
and the respective changes in financial position and, where applicable, cash flows thereof for the year
then ended in accordance with accounting principles generally accepted in the United States of
America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (GAAS) and the standards applicable to financial audits contained in Government
Auditing Standards (Government Auditing Standards), issued by the Comptroller General of the
United States. Our responsibilities under those standards are further described in the Auditor’s
Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the County and to meet our other ethical responsibilities, in accordance with the
relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the County’s
ability to continue as a going concern for twelve months beyond the financial statement date,
including any currently known information that may raise substantial doubt shortly thereafter.
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Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and
Government Auditing Standards will always detect a material misstatement when it exists. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal control. Misstatements are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based
on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we
x Exercise professional judgment and maintain professional skepticism throughout the audit.
x Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements.
x Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the County’s internal control. Accordingly, no such opinion is
expressed.
x Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the County’s ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management’s Discussion and Analysis, the Schedule of the Proportionate Share of the Net Pension
Liability (Asset), the Schedule of Net Pension Plan Liability (Asset) Employer Contributions, the
Schedule of Changes in the Total OPEB Liability, the Schedule of Proportionate Share of the Net
OPEB Liability (Asset), the Schedule of Net OPEB Liability (Asset) Employer Contributions, and the
Notes to Required Supplementary Information, as listed in the table of contents, be presented to
supplement the basic financial statements. Such information is the responsibility of management and,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context.
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We have applied certain limited procedures to the required supplementary information in accordance
with auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We
do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Accounting principles generally accepted in the United States of America require that the Schedule of
Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual for the General Fund,
Deschutes County Sheriff’s Office, Countywide Law Enforcement District, Rural Law Enforcement
District, Road Department, Health Services and American Rescue Plan Act (collectively the budgetary
comparison information), as listed in the table of contents, be presented to supplement the basic
financial statements. Such information, although not part of the basic financial statements, is required
by the Governmental Accounting Standards Board who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or historical
context. The required budgetary comparison information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the
basic financial statements. Such information has been subjected to the auditing procedures applied in
the audit of the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare the
financial statements or to the basic financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our opinion,
the required budgetary comparison information is fairly stated, in all material respects, in relation to the
basic financial statements as whole.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the County's basic financial statements. The Schedule of Expenditures of Federal
Awards and related notes, as listed in the table of contents in the Single Audit section, as required by
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards, and the other supplementary information, as
listed in the table of contents in the Other Supplementary Information section (collectively, the
supplementary information), are presented for purposes of additional analysis and are not a required
part of the basic financial statements. The supplementary information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other
records used to prepare the basic financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the supplementary information is
fairly stated, in all material respects, in relation to the basic financial statements as a whole.
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Other Information
Management is responsible for the other information included in the annual report. The other
information comprises the Introductory, Other Financial Schedules, and Statistical sections, but does
not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic
financial statements do not cover the other information, and we do not express an opinion or any form
of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and
the basic financial statements, or the other information otherwise appears to be materially misstated.
If, based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
December 22, 2022 on our consideration of the County's internal control over financial reporting and
on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is solely to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing, and
not to provide an opinion on the effectiveness of the County's internal control over financial reporting
or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the County's internal control over financial reporting
and compliance.
Other Reporting Required by Minimum Standards for Audits of Oregon Municipal
Corporations
In accordance with the Minimum Standards for Audits of Oregon Municipal Corporations, we have
also issued our report dated December 22, 2022, on our consideration of the County’s compliance
with certain provisions of laws, regulations, contracts, and grant agreements, including the provisions
of Oregon Revised Statutes as specified in Oregon Administrative Rules 162-010-0000 through 162-
010-0330 of the Minimum Standards for Audits of Oregon Municipal Corporations. The purpose of
that report is to describe the scope of our testing of compliance and the results of that testing and not
to provide an opinion on compliance.
Amanda McCleary-Moore, Partner for
Moss Adams LLP
Eugene, Oregon
December 22, 2022
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
As management of Deschutes County, we offer readers of Deschutes County’s financial statements this narrative overview and
analysis of the financial activities of Deschutes County for the fiscal year (FY) ended June 30, 2022. We encourage readers to
consider this information in conjunction with additional information that we have furnished in our letter of transmittal.
FINANCIAL HIGHLIGHTS
x On a government-wide basis, total assets and deferred outflows of resources exceeded liabilities and deferred inflows of
resources by $240,613,769 as of June 30, 2022, an increase of $15,217,998 in net position from June 30, 2021. This change is
due primarily to increases in governmental fund balances, with overall governmental fund balances increasing by $5,302,419.
With additional federal funding from the American Rescue Plan Act, the continued investment of State dollars into the County
Road CIP fund and Special Transportation Fund, as well as County investment made into infrastructure, the County is
positioned well for the future. It is anticipated that this buildup of fund balance will be exhausted by large capital expenditures
and rising pension expense.
x The County reported a combined fund balance at June 30, 2022, of $178,333,283 for its governmental funds, an increase of
$5,302,419 from June 30, 2021. Of this balance, $41,806,357 is available to meet the County’s obligations. The remainder is
either non-spendable or restricted.
x County General Fund
o The General Fund’s fund balance, including the sub-funds of the General Fund, was $29,023,388 as of June 30, 2022, a
decrease of $4,243,490 from the balance at June 30, 2021.
o Fund balance is 64% percent of the Fund’s combined revenues and transfers in. Fund balance is 59% of the Fund’s
combined expenditures and transfers out.
x The County’s Assessed Valuation of Taxable Property increased by 5.7% in FY 2022.
x Total bonded debt was $37,396,600 as of June 30, 2022, compared to total bonded debt of $41,898,000 as of June 30, 2021.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to Deschutes County’s basic financial statements. These basic
financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to
the financial statements. This report also contains other supplementary information in addition to the basic financial statements.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of Deschutes County’s finances, in a
manner similar to a private-sector business.
The Statement of Net Position presents information on all of Deschutes County’s assets, deferred outflows of resources, liabilities, and
deferred inflows of resources with the difference reported as net position. Over time, increases or decreases in net position may serve
as a useful indicator of whether the financial position of Deschutes County is improving or deteriorating.
June 30, 2022 June 30, 2021
General Fund (Operations) 13,398,279$ 15,023,889$
Sub-funds of the General Fund 15,625,109 18,242,989
29,023,388$ 33,266,878$
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
OVERVIEW OF THE FINANCIAL STATEMENTS (Continued)
The Statement of Activities presents information showing how Deschutes County’s net position changed during the fiscal year.
Changes in net position are reported when the underlying event giving rise to the change occurs, regardless of the timing of the related
cash flows. Thus, revenues and expenses are reported in this statement for some items, for example, property taxes and accrued
compensated leave that will result in cash flows in future fiscal periods.
Each of these government-wide financial statements, Statement of Net Position and Statement of Activities, distinguish functions of
Deschutes County that are supported primarily by taxes and intergovernmental revenues (governmental activities) from other
functions that are intended to recover all, or a significant portion of, their costs through user fees and charges (business-type
activities). The governmental activities of Deschutes County include general government, public safety, county roads and health &
welfare. The business-type activities of Deschutes County include Solid Waste, Fair & Expo Center, and RV Park.
The government-wide financial statements include four county service districts:
x Countywide Law Enforcement District x Deschutes County 9-1-1 District
x Rural Law Enforcement District x Deschutes County Extension and 4-H Service District
These entities are legally separate but are included as blended component units based on the criteria described in the Notes to
Financial Statements (Note 1 – Summary of Significant Accounting Policies). Requests for copies of the separately issued financial
statements for the county service districts should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite
200, Bend, OR 97703.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities
or objectives. Deschutes County, like other state and local government entities, uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. Each of the funds of Deschutes County is classified in one of three categories:
governmental funds, proprietary funds, or fiduciary funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions as governmental activities in the government-wide financial
statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term
inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.
Such information may be useful in evaluating a government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the
information presented for governmental funds with similar information presented for governmental activities in the government-wide
financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing
decisions. A reconciliation from the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position and a
reconciliation from the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-
wide Statement of Activities have been included in this report.
Both the governmental fund balance sheet and statements of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities. These reconciliations are
presented in this report in subsection “Basic Financial Statements”.
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
OVERVIEW OF THE FINANCIAL STATEMENTS (Continued)
Deschutes County reported activity in forty-six (46) individual governmental funds and nine (9) sub-funds during FY 2022.
Information is presented separately in the governmental funds Balance Sheet and in the governmental funds Statement of Revenues,
Expenditures, and Changes in Fund Balances for the General Fund and the County’s major funds:
x General Fund x Deschutes County Sheriff’s Office (Sheriff)
x Countywide Law Enforcement District x Rural Law Enforcement District
x Road
x Health Services
x Road Capital Improvement Plan (Road CIP)
x American Rescue Plan Act (ARPA)
Data from all other governmental funds are combined into a single, aggregated presentation. Individual data for each of these non-
major governmental funds is provided in the form of combining statements in the “Other Supplementary Information” section of this
report and in the budget to actual comparison schedules.
Deschutes County adopts an annual budget for each of its funds and a budgetary comparison statement has been provided for each to
demonstrate compliance with its annual budget.
Proprietary Funds
Deschutes County maintains two different types of proprietary funds. Enterprise funds are used to report the same functions as
business-type activities in the government-wide financial statements. Deschutes County uses enterprise funds to account for its Solid
Waste, Fair & Expo Center, and RV Park. An internal service fund is an accounting device used to accumulate and allocate costs
internally among Deschutes County’s various functions. Deschutes County uses internal service funds to account for its facilities,
administrative, commissioner, finance, legal, personnel, information technology, insurance services, and health benefits. Because
these services predominately benefit governmental rather than business-type functions, they have been included within governmental
activities in the government-wide financial statements.
Proprietary funds financial statements provide similar, but more detailed, information compared to the government-wide financial
statements. The enterprise fund financial statements provide information separately for Solid Waste, Fair & Expo Center, and RV
Park. All three enterprise-funds are considered to be major funds of Deschutes County. The internal service funds are combined into a
single, aggregated presentation in the proprietary funds’ financial statements. Individual fund data for the internal service funds is
provided in the form of combining statements in the “Other Supplementary Information” section of this report and in the budget to
actual comparison schedules.
Fiduciary Funds
Fiduciary funds, all of which are custodial funds, are used to account for resources held for the benefit of third parties. Fiduciary funds
are not reflected in the government-wide financial statements because the resources of those funds are not available to support
Deschutes County’s own programs.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund
financial statements.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents as required supplementary information,
the budgetary comparisons for the General Fund and major special revenue funds.
The combining statements referred to above in connection with non-major governmental funds and internal service funds are
presented in the “Other Supplementary Information” section of this report.
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Deschutes County Net Position
The County’s net position at June 30, 2022 was $240,613,769. Net position may serve as a useful indicator of an entity’s financial
strength as it measures the entity’s excess of assets and other resources over its obligations on a long-term basis.
The largest portion (approximately 71%) of Deschutes County’s net position represents its net investment in capital assets including
land, infrastructure, buildings, roads and equipment. These assets are used to provide core services to Deschutes County citizens and
are not available for future spending. The portion of net position restricted for use in its long-term capital projects, debt service
requirements, public safety, roads and health programs totaled $90,450,775 or 38%. The unrestricted category of net position is
negative for governmental activities and positive for business-type activities by a net total of $20,952,344 due in part to the net
pension liability and net Other Post-Employment Benefits’ (OPEB) liability’s impact on net position.
Governmental activities Business-type activities Total
2022 2021 2022 2021 2022 2021
Assets other than capital assets 264,849,471$ 248,529,032$ 24,492,801$ 19,370,157$ 289,342,271$ 267,899,189$
Capital assets 158,534,419 152,995,403 42,783,019 45,661,367 201,317,438 198,656,769
Total assets 423,383,890 401,524,434 67,275,820 65,031,524 490,659,710 466,555,958
Deferred outflows of
resources 60,848,394 55,279,998 1,845,260 1,773,459 62,693,653 57,053,457
Non-current liabilities 145,853,908 206,098,238 21,728,462 22,389,825 167,582,370 228,488,063
Current liabilities 71,290,987 62,228,005 2,390,865 2,630,736 73,681,852 64,858,741
Total liabilities 217,144,896 268,326,243 24,119,326 25,020,561 241,264,222 293,346,804
Deferred inflows of
resources 69,585,517 4,723,058 1,889,854 143,782 71,475,371 4,866,840
Net position:
135,284,761 126,591,425 35,830,576 37,856,359 171,115,338 164,447,785
Restricted 90,450,775 86,559,219 - - 90,450,775 86,559,219
Unrestricted (28,233,666) (29,395,513) 7,281,323 3,784,281 (20,952,344) (25,611,232)
Net position 197,501,870$ 183,755,131$ 43,111,899$ 41,640,640$ 240,613,769$ 225,395,771$
Net investment in capital
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)
Changes in Net Position
The net position of the County increased by $15,217,998 during FY 2022. Discussion and analysis of the changes for both
governmental activities and business-type activities are included below.
CHANGES DUE TO GOVERNMENTAL ACTIVITIES
Governmental activities increased net position by $13,746,739 or 7%. Program expenses decreased by 5%, program revenues
increased by 2% and taxes increased by 6%.
Governmental activities rely on general revenues to support the function. Property taxes make up the largest share of this support at
38% and are levied for general purposes, law enforcement, 9-1-1 operations and extension/4-H services. Fees, fines and charges
provide 24% of governmental activities funding including state gas tax and registration fees, law enforcement related fees and fees for
services provided by the Clerk’s Office and Community Development. Federal and State operating grants and contributions provide
significant resources that are used for public safety and health services.
FY 2022 FY 2021 FY 2022 FY 2021 FY 2022 FY 2021
Program revenues:
Charges for services 53,370,468$ 55,549,712$ 18,184,217$ 15,929,145$ 71,554,685$ 71,478,857$
Operating grants and
contributions 83,007,298 77,638,552 53,167 57,495 83,060,465 77,696,047
Capital grants and
contributions - 93,134 - - - 93,134
General revenues:
Property taxes 86,082,449 82,457,275 - - 86,082,449 82,457,275
Other taxes 13,114,807 11,431,704 - - 13,114,807 11,431,704
Other (6,112,054) 648,532 (602,836) 38,182 (6,714,890) 686,714
Total revenues 229,462,969 227,818,908 17,634,548 16,024,822 247,097,516 243,843,731
Expenses:
General government 48,556,006 49,428,669 - - 48,556,006 49,428,669
Public safety 86,849,152 85,546,513 - - 86,849,152 85,546,513
County roads 22,046,884 25,488,902 - - 22,046,884 25,488,902
Health and welfare 55,636,443 62,685,989 - - 55,636,443 62,685,989
Interest on long-term debt 838,400 1,497,982 - - 838,400 1,497,982
Solid waste - - 13,075,084 9,911,481 13,075,084 9,911,481
Fair & expo center - - 4,509,320 3,018,117 4,509,320 3,018,117
RV park - - 368,229 420,836 368,229 420,836
Total expenses 213,926,886 224,648,055 17,952,633 13,350,434 231,879,518 237,998,489
15,536,083 3,170,854 (318,085) 2,674,388 15,217,998 5,845,242
Transfers (1,789,344) (1,742,604) 1,789,344 1,742,604 - -
Change in net position 13,746,739 1,428,249 1,471,259 4,416,992 15,217,998 5,845,242
Net position, Beginning of year 183,755,131 182,326,882 41,640,640 37,223,648 225,395,771 219,550,530
Net position, End of year 197,501,870$ 183,755,131$ 43,111,899$ 41,640,640$ 240,613,769$ 225,395,771$
Governmental activities Business-type activities Total
Excess (deficiency) before
special items/transfers
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
CHANGES DUE TO GOVERNMENTAL ACTIVITIES
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
CHANGES DUE TO BUSINESS-TYPE ACTIVITIES
Business-type activities increased net position by $1,471,259 or 3.5%.
Solid Waste
During FY 2022, the County’s solid waste operation experienced an increase in net position of $420,127. The operating income during
FY 2022 was $1,168,061. The full cost of operations includes depreciation and accrual of landfill closure and post-closure costs.
Fair & Expo Center
The operating loss from the County’s Fair & Expo Center during FY 2022 was $891,167; however, as the Fair & Expo Center is a
large contributor to the County’s tourism industry, its losses are partially offset by transfers from the Transient Room Tax Funds and
the General Fund. During FY 2022, the overall subsidy provided was $1,634,083. Upon the return of normal fair operations during the
summer of 2021, Fair & Expo Center revenues increased to $3,608,410, an increase of $1,818,299 from the prior fiscal year.
RV Park
Operating income for the RV Park was $234,632, a decrease of $21,666 from FY 2021.
With business-type activities, Solid Waste and RV Park activities generated sufficient operating revenues during FY 2022 to cover
operating expenses. Approximately 100% of program revenues for business-type activities come from charges for services.
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
FINANCIAL ANALYSIS OF COUNTY’S FUNDS
Deschutes County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental Funds
The focus of Deschutes County’s governmental funds is to provide information on near-term inflows, outflows and balances of
spendable resources. Such information is useful in assessing Deschutes County’s financing requirements. In particular, unassigned
fund balance may serve as a useful measure of a government’s net resources available for spending as of the end of the fiscal year.
As of June 30, 2022, $178,333,283 is the reported combined ending fund balance for Deschutes County’s governmental funds, an
increase of $5,302,419 from June 30, 2021. Changes, amounts and percentages, in the fund balances of the major governmental funds
and of the other governmental funds were:
Major Funds
x General Fund (including sub-funds): decrease of $4,243,490, 13%
x Sheriff, Countywide Law Enforcement District, and Rural Law Enforcement District (combined): decrease
of $2,537,176, -15%
x Road: increase of $639,824, 4%
x Road CIP: increase of $2,858,244, 12%
x Health Services: decrease of $1,049,143, -4%
x ARPA: decrease of $679,830, 4357%
Nonmajor Funds
x Nonmajor special revenue: increase of $6,373,082, 12%
x Nonmajor capital projects: increase of $4,022,876, 92%
x Nonmajor debt service: decrease of $81,968, -18%
Significant Changes in Major Funds
General Fund
As of June 30, 2022, the fund balance of Deschutes County’s General Fund was $29,023,388. Of this fund balance, $15,625,109 is
nonspendable, committed or assigned for specific use and $13,398,279 is unassigned. One measure of the General Fund’s liquidity is
the relationship of the fund balance to the Fund’s total expenditures. The ending fund balance as of June 30, 2022, for the General
Fund is 64% of total General Fund revenues and transfers in, and 59% of total General Fund combined expenditures and transfers out.
Deschutes County’s General Fund balance decreased by $4,243,490, 12%, during FY 2022. Revenues decreased by $6,461,555, 13%,
over the prior year due. This significant decrease was due to approximately $8 million of COVID-19 funding received in the prior
fiscal year that impacted intergovernmental payments. Property tax revenues increased by $1,627,824, 5%, and payments on contracts
of sale increased by $1,568,892, 823%. Expenditures decreased by $2,500,592, 7%.
Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District
Sheriff’s services are funded through two voter-approved county service district property tax levies. One district levies a tax
throughout the County to provide funding for countywide services and the other levies a tax in the unincorporated area to provide
funding for Sheriff’s services outside city boundaries. The two law enforcement districts paid in total $43,469,666 to the Sheriff’s
fund where Sheriff’s service expenditures are recorded. Combined fund balances of these three major funds decreased by $2,537,176.
Property tax revenue increased by 3% over the prior year.
Road
The fund balance of the Road fund increased by $639,824, 4%, during FY 2022. During FY 2022, $9,544,022 was transferred from
the Road Fund to the Road CIP fund. The Road fund receives the majority of its revenue from the State of Oregon gas tax, vehicle
registrations, and the federal Secure Rural Schools Program. The fund balance will be used in the future to maintain county road
systems.
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Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
FINANCIAL ANALYSIS OF COUNTY’S FUNDS (Continued)
Road CIP
The County established a capital project fund in FY 2017 with annual transfers to be received from the Road Fund, a major fund, for
capital improvement projects. Transfers into this fund during FY 2022 were $9,544,022 from the Road Fund and $1,128,091 from a
non-major special revenue fund. Expenditures for road projects occurring during FY 2022 totaled $8,106,117. Overall change to fund
balance was an increase of $2,858,244.
Health Services
Fund balance for the Health Services Fund decreased by $1,049,143, or 4%. Revenue within the Health Services fund decreased by
$9,480,624, 17%, from the prior year, while expenditures increased by $1,975,942, 4%, over the prior year. With the future delivery
model of health services changing in the future, fund balance is maintained to ensure continuation of services.
American Rescue Plan Act (ARPA)
Fund balance for the ARPA decreased by $679,830, or 4357%. The decrease in ARPA is due to unrealized investment losses.
Nonmajor Funds
The combined fund balances of the County’s non-major special revenue funds, increased by $6,373,082, 12%. The Special
Transportation fund grew by $245,120 during FY 2022 from the build-up of resources accumulated for transit-based projects to
continue in FY 2023. The Transient Room Tax fund and Transient Room Tax-1% fund contributed a net increase of $3,130,707 to
fund balance, as tourism has continued success during FY 2022. The Community Development Department’s fund balance increased
by $1,347,896 due to the continued strength in real estate development. The County assesses fees for future transportation
requirements which contributed approximately $353,000 to the fund balance of the Countywide Transportation SDC Improvement
fund during FY 2022.
The debt service fund decreased by $81,968 during the fiscal year because of the refunding of Full Faith & Credit Obligation Series
2012 into Full Faith & Credit Obligation Series 2021.
Proprietary Funds
The information presented in the proprietary funds statement is similar to that in the government-wide financial statements but
provides greater detail.
At June 30, 2022, the net position of the Solid Waste Department was $22,859,146, an increase of $420,127 compared to the prior
fiscal year. Charges for services increased $505,204, 4%. Current year expenses for landfill closure and post-closure costs increased
$2,834,797. The estimate for post closure liability at June 30, 2022, was $12,288,086. Projections show the Solid Waste Department
revenues will continue to be adequate to cover the cost of current operations. The operation of the Solid Waste Department provides
the resources to be used in future years for the closure and post-closure costs associated with the landfills.
At June 30, 2022, the net position of the Fair and Expo Center was $17,767,645, an increase of $688,733. As the Fair & Expo Center
is a reason why many people visit Central Oregon, resources from the County’s transient room tax were made available to support this
activity beginning in FY 2019. Transient room taxes of $1,578,339 were transferred to Fair & Expo Center during FY 2022.
The County opened its RV Park in July 2007. After an initial near-capacity usage during summer 2007, the effects of the recession
impacted the operations through FY 2014. However, with a continued focus on marketing, a robust economy, and increased demand
in RV parks through the COVID-19 pandemic, the RV Park is a profitable enterprise. The unrestricted net position at June 30, 2022,
was $1,315,122, an increase of $264,106.
-36-
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
GENERAL FUND BUDGETARY HIGHLIGHTS
There were four budget adjustments to the General Fund’s original budget during FY 2022:
x The first adjustment increased appropriations for local government grants and program expense by $86,028.
x The second adjustment increased appropriations for state grants by $237,370, decreased appropriations for transfers in of
$223,390 and increased appropriations for program expense by $13,980.
x The third adjustment balanced transfers between funds. Personnel appropriations decreased by $26,010, transfers out
increased by $26,010.
x The fourth adjustment was necessary to recognize, and appropriate unforeseen expenditures primarily related to CARES
funding for COVID-19 relief and personnel costs:
o General Fund Non-Departmental – $200,000 increase in program expense; $25,000 increase in transfers out
o General Fund Property Management – $4,000 increase in program expense
The General Fund’s actual revenues were $472,602 less than estimated. The variance is due to charges for services and state payments
less than amounts estimated. The variance between appropriations and expenditures was $2,061,000, approximately 5% of final
appropriations. Factors contributing to this variance include unfilled positions and decreased actual expenditures for materials and
services, primarily postage, office supplies, printing and binding, travel costs.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
Deschutes County’s capital assets for its governmental and business-type activities as of June 30, 2022, was $201,317,438, net of
accumulated depreciation. The book value of the depreciable assets is 54% of historical cost. Capital assets includes land, buildings,
equipment and infrastructure such as roads and bridges. Additional information on Deschutes County’s capital assets is included in
Note 3E.
Long-Term Debt
As of June 30, 2022, Deschutes County’s outstanding debt was $37,396,600, all of which is backed by the full faith and credit of the
County.
Deschutes County’s bonded debt decreased by $4,501,600 during the fiscal year due to scheduled debt repayments and the refunding
of Full Faith & Credit Series 2012.
Moody’s Investors Services upgraded the credit rating of Pension Bonds during June 2021 from Aa2 to Aa1. The rating is based on
the weighted average credit quality of the pension-bond participants. Deschutes County is one participant of many in the limited tax
bonds issued by the State of Oregon.
Moody’s Investors Services has assigned a credit rating of Aa1 to Deschutes County’s Full Faith & Credit obligations. This rating was
upgraded in FY 2019 through refinancing of the County’s 2008 & 2009 Full Faith & Credit obligations and was confirmed during an
annual review in June 2022.
Governmental activities Business-type activities Total
2022 2021 2022 2021 2022 2021
Pension Bonds 6,870,000$ 7,790,000$ -$ -$ 6,870,000$ 7,790,000$
Direct Borrowing 680,093 894,170 3,691,507 4,459,030 4,371,600 5,353,200
Full Faith & Credit 22,940,492 25,334,318 3,214,508 3,420,682 26,155,000 28,755,000
Total 30,490,585$ 34,018,488$ 6,906,015$ 7,879,712$ 37,396,600$ 41,898,200$
-37-
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2022
CAPITAL ASSET AND DEBT ADMINISTRATION (Continued)
State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real market value. With real
market value of $56 billion, the current debt limitation for Deschutes County is $1,123,000,000. The County has no general obligation
debt at June 30, 2022.
Additional information on Deschutes County’s long-term debt is included in Note 3H.
KEY ECONOMIC FACTORS AND BUDGET INFORMATION FOR THE FUTURE
The most recent actuarial valuation for the State of Oregon Public Employees Retirement System (PERS) was received by employers
in September 2022 and included employer rates to be in effect July 1, 2023 through June 30, 2025. Prior to the County’s side account
rate relief adjustment of 2.99%, the actuarial estimated employer rates will increase 2.24% to 3.2% for the next two fiscal years. The
County expects PERS costs to remain steady for several years.
The County established a PERS Reserve fund in 2004. The purpose of the fund is to provide relief to departments as PERS rates
increase. The ending fund balance for the PERS Reserve is $4,459,269 as of June 30, 2022, which the County anticipates will help to
offset future PERS increases.
The County’s Assessed Valuation of Taxable Property increased from FY 2021 to FY 2022 by 5.5% to approximately $28.9 billion
and this growth in assessed value is expected to continue. The annual property tax levy is based on the assessed value times the tax
rate, not to exceed the permanent rate of $1.2783 per $1,000 of assessed valuation. For FY 2023, the County’s general levy will be at a
rate of $1.2183 per $1,000 of assessed value. This rate is consistent with the rate adopted for FY 2022.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview to those parties interested in Deschutes County’s finances. Questions
concerning any of the information provided in this report or requests for additional information should be addressed to Deschutes
County Finance Department, P.O. Box 6005, 1300 NW Wall Street, Suite 200, Bend, OR 97708.
-38-
Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-39-
Governmental Business - Type
Activities Activities Total
ASSETS
Current assets:
Cash and cash equivalents 65,444,693$ 6,256,338$ 71,701,031$
Investments, at fair value; plus accrued interest 179,168,310 17,099,777 196,268,088
Taxes receivable 2,874,870 - 2,874,870
Accounts receivable, net 7,473,933 996,655 8,470,588
Lease receivable, current portion 384,618 - 384,618
Inventory 3,041,475 30,388 3,071,863
Prepaid expenses 900,142 95,333 995,475
Total current assets 259,288,041 24,478,491 283,766,533
Noncurrent assets:
Lease receivable 1,062,920 - 1,062,920
Lease assets, net of accumulated amortization 2,104,999 14,309 2,119,308
Capital assets not being depreciated 19,795,986 2,064,834 21,860,820
Capital assets, net of accumulated depreciation 138,738,433 40,718,185 179,456,618
Notes, contracts, and assessments receivable,-
net of allowance 558,941 - 558,941
Net OPEB RHIA asset 1,834,569 - 1,834,569
Total noncurrent assets 164,095,848 42,797,328 206,893,176
DEFERRED OUTFLOWS OF RESOURCES
Debt refunding 687,591 175,696 863,287
Net pension liability 54,840,213 1,487,767 56,327,980
Net OPEB liability 5,171,155 181,797 5,352,952
Net OPEB RHIA asset 149,435 - 149,435
Total deferred outflows of resources 60,848,394 1,845,260 62,693,654
TOTAL ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES 484,232,283 69,121,079 553,353,363
Deschutes County, Oregon
Statement of Net Position
June 30, 2022
-40- See notes to financial statements
Totals may not foot due to rounding
Governmental Business - Type
Activities Activities Total
LIABILITIES
Current liabilities:
Accounts payable and other current liabilities 14,936,027$ 652,303$ 15,588,330$
Accrued interest 92,800 9,800 102,600
Unearned revenues 38,196,140 321,907 38,518,047
Current portion of noncurrent liabilities 18,066,021 1,406,855 19,472,876
Total current liabilities 71,290,987 2,390,865 73,681,853
Noncurrent liabilities:
Compensated leave 11,436,441 368,876 11,805,317
Lease payable 2,127,367 14,346 2,141,713
Net OPEB liability 34,947,685 1,228,619 36,176,304
Net pension liability 77,674,825 2,107,251 79,782,076
Bonds and notes payable (net of premiums and discounts) 31,264,774 7,128,139 38,392,913
Accrued claims payable 6,468,837 - 6,468,837
Accrued landfill closure and postclosure costs - 12,288,086 12,288,086
Less current portion of noncurrent liabilities (18,066,021) (1,406,855) (19,472,876)
Total noncurrent liabilities 145,853,908 21,728,462 167,582,370
DEFERRED INFLOWS OF RESOURCES
Deferred lease resources 1,423,497 - 1,423,497
Net pension liability 60,838,970 1,650,508 62,489,478
Net OPEB liability 6,808,104 239,345 7,047,449
Net OPEB RHIA asset 514,947 - 514,947
Total deferred inflows of resources 69,585,518 1,889,853 71,475,371
TOTAL LIABILITIES AND DEFERRED INFLOWS
OF RESOURCES 286,730,413 26,009,180 312,739,594
NET POSITION
Net investment in capital assets 135,284,761 35,830,576 171,115,337
Restricted for:
Capital projects 34,759,531 - 34,759,531
Debt service 292,165 - 292,165
Public safety 14,723,369 - 14,723,369
Road 15,935,171 - 15,935,171
Health & welfare 24,740,539 - 24,740,539
Unrestricted (28,233,666) 7,281,323 (20,952,343)
Total net position 197,501,870$ 43,111,899$ 240,613,769$
Deschutes County, Oregon
Statement of Net Position
June 30, 2022
-41- See notes to financial statements
Totals may not foot due to rounding
-42-
Fees, Fines and Operating
Charges for Grants and Governmental Business-type
Expenses Services Contributions Activities Activities Total
Governmental:
General government 48,556,006$ 20,031,444$ 20,796,307$ (7,728,254)$ -$ (7,728,254)$
Public safety 86,849,152 2,822,080 11,534,757 (72,492,315) - (72,492,315)
County roads 22,046,884 27,343,594 - 5,296,710 - 5,296,710
Health & welfare 55,636,443 3,173,349 50,676,234 (1,786,860) - (1,786,860)
Interest and fiscal charges 838,400 - - (838,400) - (838,400)
213,926,886 53,370,468 83,007,298 (77,549,119) - (77,549,119)
Business-type:
Solid Waste 13,075,084 13,991,671 - - 916,587 916,587
Fair and Expo Center 4,509,320 3,608,410 53,167 - (847,743) (847,743)
RV Park 368,229 584,135 - - 215,906 215,906
17,952,633 18,184,217 53,167 - 284,751 284,751
Total 231,879,518$ 71,554,685$ 83,060,465$ (77,549,119)$ 284,751$ (77,264,369)$
General revenues:
Taxes:
Property taxes, levied for general purposes 44,873,558$ -$ 44,873,558$
Property taxes, levied for sheriff services 41,208,892 - 41,208,892
Transient room tax 13,114,807 - 13,114,807
Investment earnings (losses) (6,112,054) (602,836) (6,714,890)
Transfers (1,789,344) 1,789,344 -
Total general revenues and transfers 91,295,859 1,186,508 92,482,367
Change in net position 13,746,739 1,471,259 15,217,998
Net position - Beginning of year 183,755,131 41,640,640 225,395,771
Net position - Ending of year 197,501,870$ 43,111,899$ 240,613,769$
Deschutes County, Oregon
Statement of Activities
For the Fiscal Year Ended June 30, 2022
Total governmental activities
Total business-type activities
Net (Expense) Revenue and
Function/Program
Program Revenues Changes in Net Position
-43- See notes to financial statements
Totals may not foot due to rounding
Rural Law
Enforcement Enforcement
General Fund Sheriff District District Road
ASSETS
Cash and cash equivalents 8,222,871$ 179,844$ 3,524,999$ 364,589$ 4,403,934$
Investments, at fair value;
plus accrued interest 22,650,506 398,536 9,735,983 1,006,989 12,057,052
Taxes receivable 534,923 - 450,338 186,090 -
Accounts receivable, net 552,295 413,738 - - 55,227
Notes, contracts, and assessments receivable 432,381 - - - 96,966
Lease receivable 597,987 - - - -
Due from other funds 52,294 - - - -
Inventory - - - - 3,041,475
Total assets 33,043,257$ 992,119$ 13,711,320$ 1,557,668$ 19,654,654$
LIABILITIES
Accounts payable 2,554,165$ 775,383$ -$ -$ 487,674$
Deposits 43,128 - - - -
Unearned revenue - 177,961 - - 3,134,842
Due to other funds - - - - -
Total liabilities 2,597,292 953,344 - - 3,622,516
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 484,092 - 377,260 168,359 -
Unavailable revenue - special assessments - - - - 96,966
Unavailable revenue - services provided 366 38,774 - - -
Unavailable revenue - contracts of sale 352,386 - - - -
Unavailable revenue - leases 585,733 - - - -
Total deferred inflows of resources 1,422,577 38,774 377,260 168,359 96,966
FUND BALANCES
Nonspendable 80,692 - - - 3,041,475
Restricted - - 13,334,060 1,389,309 12,893,696
Committed 6,980,581 - - - -
Assigned 8,563,836 - - - -
Unassigned 13,398,279 - - - -
Total fund balances 29,023,388 - 13,334,060 1,389,309 15,935,171
Total liabilities, deferred inflows of resources
and fund balances 33,043,257$ 992,119$ 13,711,320$ 1,557,668$ 19,654,654$
Countywide Law
Deschutes County, Oregon
Governmental Funds
Balance Sheet
June 30, 2022
-44- See notes to financial statements
Totals may not foot due to rounding
Road CaSital American Other Total
Improvement Health Rescue Governmental Governmental
Plan Services Plan Act Funds Funds
ASSETS
Cash and cash equivalents 7,191,658$ 9,157,973$ 6,660,366$ 18,423,751$ 58,129,986$
Investments, at fair value;
plus accrued interest 19,689,703 25,072,774 18,235,105 50,378,550 159,225,198
Taxes receivable - - - 1,703,520 2,874,870
Accounts receivable, net - 5,229,249 8,159 1,148,989 7,407,656
Notes, contracts, and assessments receivable - -- 29,594 558,941
Leases receivable - -- 515,977 1,113,964
Due from other funds - -- - 52,294
Inventory - -- - 3,041,475
Total assets 26,881,360$ 39,459,996$ 24,903,629$ 72,200,381$ 232,404,384$
LIABILITIES
Accounts payable 525,155$ 1,142,627$ 1,419,285$ 2,962,548$ 9,866,836$
Deposits - - - - 43,128
Unearned revenue - 10,403,998 24,179,776 256,435 38,153,012
Unavailable revenue, - -- 21,802 21,802
Total liabilities 525,155 11,546,625 25,599,061 3,240,785 48,084,778
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes - - - 148,376 1,178,086
Unavailable revenue - special assessments - - - - 96,966
Unavailable revenue - services provided - 3,172,832 - 51,852 3,263,824
Unavailable revenue - contracts of sale - -- -352,386
Unavailable revenue - leases - -- 509,327 1,095,060
Total deferred inflows of resources - 3,172,832 - 709,554 5,986,322
FUND BALANCES
Nonspendable - - - - 3,122,167
Restricted 26,356,205 24,740,539 - 54,690,949 133,404,759
Committed - - - 13,559,203 20,539,784
Assigned - - - -8,563,836
Unassigned - - (695,432) (111) 12,702,737
Total fund balances 26,356,205 24,740,539 (695,432) 68,250,042 178,333,283
Total liabilities, deferred inflows of resources
and fund balances 26,881,360$ 39,459,996$ 24,903,629$ 72,200,381$ 232,404,384$
Deschutes County, Oregon
Governmental Funds
Balance Sheet
June 30, 2022
-45- See notes to financial statements
Totals may not foot due to rounding
-46-
Total fund balances for governmental funds 178,333,283$
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets are not financial resources and therefore are not reported in the governmental funds. 157,372,684
Lease assets are not financial resources and therefore are not reported in the governmental funds. 2,073,323
Prepaid expenses 669,540
Deferred outflows of resources
Debt refunding costs 687,591
Net pension liability 50,813,039
Net OPEB liability 4,795,441
Net OPEB RHIA asset 149,435
Oregon PERS OPEB RHIA Plan 1,834,569
Internal service funds are used by the County to charge the cost of insurance, facilities, administration,
finance, legal, human resources and information technology to County funds. The net position of the internal
service funds is included in governmental activities in the statement of net position. 7,277,006
Lease payable is not recorded in the governmental funds, but rather is recognized as a liability in
the Statement of Net Position (2,095,884)
A portion of the County's receivables will be not be collected soon enough to pay for the current year's
expenditures and, therefore, are reported as deferred inflows of resources in the governmental funds. 4,891,262
Noncurrent liabilities applicable to the County's governmental activities are not due and payable in the current
period and, accordingly, are not reported as fund liabilities. Interest on bonds and notes payable is not accrued
in governmental funds, but rather is recognized as an expenditure when due. All liabilities, current and
noncurrent, are reported in the statement of net position.
Balances at June 30, 2022, are:
Accrued interest on bonds and notes payable (92,800)
Bonds and notes payable (30,490,584)
Unamortized premium and discount on bonds (774,189)
Net OPEB liability (32,408,539)
Net pension liability (71,970,798)
Compensated leave (10,362,825)
Noncurrent liabilities and accrued interest (146,099,736)
Deferred inflows of resources
Net OPEB liability (6,313,457)
Net OPEB RHIA asset (514,947)
Net pension liability (56,371,278)
Net position of governmental activities 197,501,870$
Deschutes County, Oregon
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
June 30, 2022
-47- See notes to financial statements
Totals may not foot due to rounding
Rural Law
Enforcement Enforcement
General Fund Sheriff District District Road
REVENUES
Taxes - property 34,234,132$ -$ 29,169,664$ 12,089,673$ -$
Taxes - other - - - - -
Licenses and permits 38,175 281,230 - - -
Fines, forfeitures and penalties - 208,021 - - 2,514
Special assessments - - - - 9,883
Investment earnings (losses) (688,981) (12,590) (312,784) (14,062) (416,457)
Rents 940,738 - - - 1,206
Intergovernmental 4,941,918 46,788,271 - - 23,032,378
Charges for services 2,781,714 493,513 - - 1,661,273
Contributions and donations 2,390 34,444 - - -
Payments on contracts of sale 1,759,568 - - - -
Other 22,638 88,326 - - -
Total revenues 44,032,292 47,881,215 28,856,880 12,075,611 24,290,797
EXPENDITURES
Current:
General government 11,779,231 - - - -
Public safety 15,572,930 49,575,255 28,895,924 14,573,742 -
County roads - - - - 13,340,823
Health and welfare 762,328 - - - -
Debt service:
Principal payments - - - - -
Interest - - - - -
Trustee fees - - - - -
Capital outlay 5,134,844 1,807,207 - - 766,128
Total expenditures 33,249,333 51,382,462 28,895,924 14,573,742 14,106,951
Excess (deficiency) of revenues
over expenditures 10,782,959 (3,501,246) (39,044) (2,498,132) 10,183,846
OTHER FINANCING SOURCES (USES)
Transfers in 999,161 3,773,737 - - -
Transfers out (16,025,609) (272,491) - - (9,544,022)
Total other financing sources (uses)(15,026,448) 3,501,246 - - (9,544,022)
Net change in fund balances (4,243,490) - (39,044) (2,498,132) 639,824
Fund balances - Beginning of year 33,266,878 - 13,373,104 3,887,440 15,295,348
Fund balances - End of year 29,023,388$ -$ 13,334,060$ 1,389,309$ 15,935,171$
Countywide Law
Deschutes County, Oregon
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-48- See notes to financial statements
Totals may not foot due to rounding
Road Capital American Other Total
Improvement Health Rescue Governmental Governmental
Plan Services Plan Act Funds Funds
REVENUES
-$ -$ -$ 10,656,000$ 86,149,469$
- - - 13,114,807 13,114,807
- 185,966 - 1,983,158 2,488,528
- -- 583,488 794,023
- -- - 9,883
(707,751) (875,358) (679,830) (1,734,684) (5,442,496)
- 6,315 - 1,238,190 2,186,449
1,000,000 42,359,186 14,187,441 16,404,151 148,713,344
- 3,099,059 - 13,867,425 21,902,984
- 410,726 - 4,822 452,382
- -- - 1,759,568
Taxes - property
Taxes - other
Licenses and permits
Fines, forfeitures and penalties
Special assessments
Investment earnings (losses)
Rents
IntergovernmentaO
Charges for services
Contributions and donations
Payments on contracts of sale
Other - -- - 110,964
Total revenues 292,248 45,185,894 13,507,611 56,117,357 272,239,905
EXPENDITURES
Current:
General government - - 14,109,744 17,180,754 43,069,730
Public safety - - - 18,363,765 126,981,617
County roads - - - 4,593,090 17,933,913
Health and welfare - 52,275,739 - - 53,038,068
Debt service:
Principal payments - - - 3,633,793 3,633,793
Interest - - - 1,316,978 1,316,978
Trustee fees - - - 850 850
Capital outlay 8,106,117 82,128 77,697 3,081,381 19,055,501
Total expenditures 8,106,117 52,357,867 14,187,441 48,170,611 265,030,448
Excess (deficiency) of revenues
over expenditures (7,813,868) (7,171,973) (679,830) 7,946,746 7,209,457
OTHER FINANCING SOURCES (USES)
Transfers in 10,672,113 6,353,585 - 10,585,884 32,384,479
Transfers out - (230,755) - (8,218,640) (34,291,517)
Total other financing sources (uses)10,672,113 6,122,830 - 2,367,243 (1,907,038)
Net change in fund balances 2,858,244 (1,049,143) (679,830) 10,313,989 5,302,419
Fund balances - Beginning of year 23,497,961 25,789,683 (15,602) 57,936,052 173,030,864
Fund balances - End of year 26,356,205$ 24,740,539$ (695,432)$ 68,250,042$ 178,333,283$
Deschutes County, Oregon
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-49- See notes to financial statements
Totals may not foot due to rounding
-50-
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds 5,302,419$
Financial resources received that are not revenues in the statement of activities
Payments on land sale contracts (776,524)
Debt refunding costs (105,889)
Revenues in the statement of activities that do not provide current financial resources are not reported
as revenues in the funds
Unavailable revenue - services provided 3,263,824
Unavailable revenue - special assessments and property taxes (67,020)
Repayment of bond and other debt principal is an expenditure in the governmental funds,
but repayment reduces long-term liabilities in the statement of net position
Repayments on long-term debt 3,633,793
Governmental funds report capital outlays as expenditures. However, in the statement of activities,
the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense.
Acquisition of capital assets (includes $2,000 of capitalized M&S costs) 17,601,573
Depreciation and amortization expense (11,058,273)
6,543,300
Net effect of miscellaneous transactions involving capital assets
(sales, trade-ins, transfers, and adjustments)(817,731)
Governmental funds report lease payable as expenditures. However, in the Statement of Activities, the cost
of those assets is allocated over their estimated useful lives and reported as amortization expense. This is
the amount by which amortization exceeded lease financing.
Amortization (22,561)
Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in the governmental funds
Amortization of deferred debt refunding cost 44,447
Amortization of bond premium / (discount), net 501,969
(Increase) / decrease in accrued interest 38,900
(Increase) / decrease in compensated leave 446,355
Increase / (decrease) in prepaid expense 8,267
(Increase) / decrease in net OPEB liability (1,591,479)
(Increase) / decrease in deferred outflows - net OPEB liability (513,978)
(Increase) / decrease in deferred inflows - net OPEB liability 922,811
Increase / (decrease) in net OPEB RHIA asset 629,741
Increase / (decrease) in deferred outflows - net OPEB RHIA asset 67,848
(Increase) / decrease in deferred inflows - net OPEB RHIA asset (454,312)
(Increase) / decrease in net pension liability 53,958,562
Increase / (decrease) in deferred outflows - net pension liability 23,915,038
(Increase) / decrease in deferred inflows - net pension liability (77,623,382)
350,789
Decrease in internal service fund net position (3,557,661)
Total net adjustments - year ended June 30, 2022 8,444,321
Change in net position of governmental activities - year ended June 30, 2022 13,746,740$
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Funds to the Statement of Activities
-51- See notes to financial statements
Totals may not foot due to rounding
Governmental
Activities
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
ASSETS
Current assets:
Cash and cash equivalents 5,022,617$ 884,880$ 348,841$ 6,256,338$ 7,314,707$
Investments, at fair value, plus accrued interest 13,741,196 2,404,328 954,253 17,099,777 19,943,112
Accounts receivable 912,641 59,675 24,339 996,655 66,277
Lease receivable, current portion - - - - 141,645
Inventory - 30,388 - 30,388 -
Prepaid expenses - 95,333 - 95,333 230,603
Total current assets 19,676,454 3,474,604 1,327,433 24,478,491 27,696,344
Noncurrent assets:
Lease receivable - - - - 191,929
Lease assets, net of accumulated amortization 7,855 5,609 845 14,309 31,676
Capital assets:
Capital assets not being depreciated:
Land 1,791,352 132,685 - 1,924,037 -
Construction in progress 139,912 885 - 140,797 -
Capital assets, net of accumulated depreciation:
Land improvements 13,071,450 4,254,630 1,298,201 18,624,281 19,333
Buildings and improvements 6,289,948 11,808,897 620,845 18,719,690 -
Equipment and vehicles 3,101,545 247,658 - 3,349,203 400,945
Intangible 25,011 - - 25,011 741,458
Total capital assets 24,419,218 16,444,755 1,919,046 42,783,019 1,161,735
Total noncurrent assets 24,427,073 16,450,364 1,919,891 42,797,328 1,385,340
Total assets 44,103,528 19,924,968 3,247,324 67,275,819 29,081,685
DEFERRED OUTFLOWS OF RESOURCES
Debt refunding 172,176 3,519 - 175,696 -
Net pension liability 955,708 532,060 - 1,487,767 4,027,175
Net OPEB liability 125,687 56,110 - 181,797 375,713
Total deferred outIlows of resources 1,253,571 591,688 - 1,845,260 4,402,888
Business-Type Activities - Enterprise Funds
Deschutes County, Oregon
Proprietary Funds
Statement of Net Position
June 30, 2022
-52- See notes to financial statements
Totals may not foot due to rounding
Governmental
Activities
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
LIABILITIES
Current liabilities:
Accounts payable 635,084 6,210 11,009 652,303 5,069,190
Accrued interest 7,900 600 1,300 9,800 -
Due to other funds - - - - 30,492
Unearned revenues - 321,907 - 321,907 -
Current portion of noncurrent liabilities 964,898 233,223 208,734 1,406,855 4,752,052
Total current liabilities 1,607,882 561,940 221,043 2,390,865 9,851,734
Noncurrent liabilities:
Lease payable 7,885 5,614 847 14,346 31,483
Compensated leave 220,707 148,169 - 368,876 1,073,615
Total OPEB liability 849,416 379,203 - 1,228,619 2,539,146
Net pension liability 1,353,650 753,601 - 2,107,251 5,704,028
Bonds and notes (net of unamortized
premiums and discounts)5,909,504 469,576 749,059 7,128,139 -
Accrued claims payable - - - - 6,468,837
Accrued landfill closure and postclosure costs 12,288,086 - - 12,288,086 -
Less current portion of non-current liabilities (964,898) (233,223) (208,734) (1,406,855) (4,752,052)
Total noncurrent liabilities 19,664,349 1,522,940 541,172 21,728,461 11,065,057
Total liabilities 21,272,231 2,084,880 762,215 24,119,325 20,916,791
DEFERRED INFLOWS OF RESOURCES
Net pension liability 1,060,249 576,659 - 1,636,908 4,467,692
Net OPEB liability 165,473 73,872 - 239,345 494,647
Deferred lease resources - - - - 328,437
Total deferred inflows of resources 1,225,722 650,531 - 1,876,254 5,290,776
NET POSITION
Net investment in capital assets 18,681,891 15,978,699 1,169,986 35,830,576 1,161,735
Unrestricted 4,177,254 1,788,946 1,315,122 7,281,323 6,115,271
Total net position 22,859,146$ 17,767,645$ 2,485,108$ 43,111,899$ 7,277,006$
Deschutes County, Oregon
Proprietary Funds
Statement of Net Position
June 30, 2022
Business-Type Activities - Enterprise Funds
-53- See notes to financial statements
Totals may not foot due to rounding
(Continued)
Governmental
Activities
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
OPERATING REVENUES
Charges for services 13,991,671$ 3,608,410$ 584,135$ 18,184,217$ 43,689,720$
Total operating revenues 13,991,671 3,608,410 584,135 18,184,217 43,689,720
OPERATING EXPENSES
Personnel 2,640,463 1,366,285 - 4,006,748 10,670,357
Materials and services 5,825,500 2,446,249 244,909 8,516,658 35,733,114
Landfill closure/postclosure care costs 1,968,019 - - 1,968,019 -
Depreciation and amortization 2,389,628 687,044 104,593 3,181,266 292,046
Total operating expenses 12,823,610 4,499,578 349,503 17,672,691 46,695,517
Operating income (loss) 1,168,061 (891,167) 234,632 511,526 (3,005,797)
NONOPERATING REVENUES (EXPENSES)
Grants - 53,167 - 53,167 -
Investment earnings (losses) (482,499) (86,830) (33,507) (602,836) (669,558)
Interest expense (264,024) (9,742) (18,726) (292,492) -
Gain or (loss) on sale of assets 12,550 - - 12,550 -
Total nonoperating revenues (expenses)(733,972) (43,406) (52,233) (829,612) (669,558)
Income (loss) before transfers 434,089 (934,573) 182,399 (318,085) (3,675,355)
Transfers in - 1,634,083 180,000 1,814,083 452,417
Transfers out (13,962) (10,777) - (24,739) (334,723)
(13,962) 1,623,306 180,000 1,789,344 117,694
Change in net position 420,127 688,733 362,399 1,471,259 (3,557,661)
Net position - Beginning of year 22,439,019 17,078,912 2,122,709 41,640,640 10,834,667
Net position - End of year 22,859,146$ 17,767,645$ 2,485,108$ 43,111,899$ 7,277,006$
Business-Type Activities - Enterprise Funds
Deschutes County, Oregon
Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position
For the Fiscal Year Ended June 30, 2022
-54- See notes to financial statements
Totals may not foot due to rounding
Governmental
Activities
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
Receipts from customers 13,890,368$ 3,740,629$ 604,790$ 18,235,787$ 43,855,978$
Payments to employees (2,694,834) (1,366,564) - (4,061,398) (10,594,090)
Payments to suppliers (6,127,758) (2,589,830) (265,321) (8,982,910) (35,908,655)
Net cash provided (used) by operating activities 5,067,776 (215,766) 339,468 5,191,479 (2,646,767)
Grants - 53,167 - 53,167 -
Transfers in - 1,634,083 180,000 1,814,083 452,417
Transfers out (13,962) (10,777) - (24,739) (334,723)
Net cash provided (used) by noncapital financing activities (13,962) 1,676,473 180,000 1,842,511 117,694
Acquisition and construction of capital assets (298,320) - - (298,320) (88,899)
Proceeds from sale of capital assets 12,551 - - 12,551 -
Proceeds from issuance of bonds 30,157 510 30,667 -
Principal paid on capital debt (711,219) (90,742) (202,403) (1,004,364) -
Interest paid on capital debt (147,167) (11,567) (19,226) (177,960) -
Payments for leases (2,827) (368) (481) (3,676) (16,787)
Proceeds from leases - - - - 69,545
Due to other funds - - - - 30,492
Net cash provided (used) by capital and related financing activities (1,116,825) (102,167) (222,110) (1,441,102) (5,649)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments (3,659,743) (1,101,992) (270,783) (5,032,518) 415,871
Interest 87,433 9,430 6,035 102,897 170,365
Net cash provided (used) by investing activities (3,572,310) (1,092,562) (264,749) (4,929,621) 586,236
Net increase (decrease) in cash and cash equivalents 364,679 265,978 32,609 663,266 (1,948,485)
Balances - Beginning of year 4,657,939 618,902 316,231 5,593,072 9,263,193
Balances - End of year 5,022,617$ 884,880$ 348,841$ 6,256,338$ 7,314,708$
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss)1,168,061$ (891,167)$ 234,632$ 511,527$ (3,005,797)$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Amortization of deferred lease resources - - - - (74,682)
Depreciation and amortization expense 2,389,628 687,044 104,593 3,181,266 292,046
Change in operating accruals
Receivables (101,303) (40,543) 27,827 (114,019) 242,261
Prepaid expenses and inventory - (7,460) 2,310 (5,150) (55,082)
Net pension liability (118,042) (92,723) - (210,766) (20,525)
Accounts payable (302,259) (63,026) (27,585) (392,870) 2,161,497
Claims payable - - - - (2,299,871)
Unearned revenues - 170,839 (2,310) 168,529 -
Compensated leave (44,061) (17,522) - (61,583) (47,245)
Total OPEB liability 107,732 38,792 - 146,524 160,632
Accrued closure / postclosure 1,968,019 - - 1,968,019 -
Net cash provided (used) by operating activities 5,067,776$ (215,766)$ 339,468$ 5,191,479$ (2,646,767)$
NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES
Change in fair value of investments (581,779)$ (102,826)$ (40,439)$ (725,044)$ (425,227)$
CASH FLOWS FROM OPERATING ACTIVITIES
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Business-Type Activities - Enterprise Funds
Deschutes County, Oregon
Proprietary Funds
Statement of Cash Flows
For the Fiscal Year Ended June 30, 2022
-55- See notes to financial statements
Totals may not foot due to rounding
Custodial
Funds
Assets
Cash and cash equivalents 2,160,342$
Investments, at fair value; plus accrued interest 5,914,698
Taxes receivable for other governments 5,415,622
Accounts receivable 79,537
Notes receivable 1,184,999
Total assets 14,755,198
Liabilities
Accounts payable 116,825
Deposits 3,927,754
Due to other governments 7,147,603
Total liabilities 11,192,182
Deferred Inflows of Resources
Unavailable revenue - land auction sales 1,184,999
Total deferred inflows of resources 1,184,999
Net Position
Restricted for:
Individuals, organizations, and other governments 2,556,892
Unrestricted (178,875)
Total net position 2,378,017
Total Liabilities, Deferred Inflows of Resources, and Net Position 14,755,198$
Deschutes County, Oregon
Fiduciary Funds
Statement of Fiduciary Net Position
June 30, 2022
-56- See notes to financial statements
Totals may not foot due to rounding
Custodial
Funds
Additions
Investment earnings
Interest on land sale loans 41,113$
Net increase (decrease) in fair value of investments (191,347)
Property tax collections for other governments 445,406,255
Fines, forfeitures and penalties 1,003,874
Rents 24,000
Collections for services provided to other governments 331,446
Charges for services 4,334,749
Other 10,794
Total additions 450,960,883
Deductions
Payment of property taxes to other governments 445,294,721
Payment of services to other governments 774,529
Public safety 6,225,057
Total deductions 452,294,306
Change in Fiduciary Net Position (1,333,423)
Net Position - Beginning 3,711,440
Net Position - Ending 2,378,017$
Statement of Changes in Fiduciary Net Position
Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
Fiduciary Funds
-57- See notes to financial statements
Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
Deschutes County is a municipal corporation governed by three Commissioners, elected at-large. The accompanying financial
statements present the activities of Deschutes County (the County), and its four component units, entities for which the County is
considered to be financially accountable and for which a financial benefit or burden exists. Blended component units, although legally
separate entities, are, in substance, part of the County’s operations. The Board of County Commissioners is the governing body for
each component unit.
Following is a brief description of each blended component unit included within the reporting entity.
x Countywide Law Enforcement District (District #1) – The District contracts with Deschutes County for law enforcement
services that are provided to all County residents.
x Rural Law Enforcement District (District #2) – The District contracts with Deschutes County for patrol services in those
portions of Deschutes County not serviced by city or special district law enforcement departments.
x Deschutes County 9-1-1 Service District – Operates the County 9-1-1 call center.
x Deschutes County Extension and 4-H Service District – Provides resources for support staff and a program coordinator for
Oregon State University Extension Service.
The component units, described above, have been included in these financial statements. Component units’ individual audited
financial statements are issued and are available in the Deschutes County Finance Department.
There are other districts within the County that have not been included as component units of the County. The Board of County
Commissioners appoints the boards of special road districts and vector districts; however, the County Commission does not exercise
administrative or financial control and the County does not have a financial benefit or burden due to these districts. These districts are
autonomous Oregon municipal corporations and are not considered component units of Deschutes County.
New Accounting Pronouncements
During the fiscal year ended June 30, 2022, the County implemented the following GASB pronouncements:
x GASB Statement No. 87, Leases – This statement requires recognition of certain lease assets and lease liabilities that
previously were classified as operating leases and recognized as inflows of resources or outflows of resources based upon the
payment provisions of the contract. It establishes a single model for lease accounting based upon the foundational principle
that leases are financings of the right to use an underlying asset. Leases where the maximum possible lease term is one year
or less continue to be reported as operating leases. Leases that transfer ownership and contain no cancelation provisions are
reported as debt by the lessee and sale of an asset by the lessor. See Note 4H for more information related to this
implementation.
x GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of Construction – This statement enhances the
relevance and comparability of information about capital assets and costs of borrowing for a reporting period. This statement
requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which
the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest
cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a
business-type activity or enterprise fund. There was no financial impact in the current fiscal year as a result of the application
of this statement.
-58- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
x GASB Statement No. 92, Omnibus 2020 – This statement addresses practical application issues that were identified during
implementation of multiple prior GASB statements. The scope of these practice improvements includes leases, accounting
for pensions and other postemployment benefit plans, asset retirement obligations, reporting by public entity risk pools,
nonrecurring fair value measurements, and terminology used for derivative instruments. There is no financial impact in the
current year as a result of the application of this statement. There was no material financial impact in the current fiscal year as
a result of the application of this statement.
x GASB Statement No. 93, Replacement of Interbank Offered Rates – This statement was issued to address accounting and
financial reporting implications of the global reference rate reform replacing the interbank offered rate in certain variable
payment arrangements. There was no financial impact in the current fiscal year as a result of the application of this statement.
x GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Reporting for Internal Revenue Code
Section 457 Deferred Compensation Plans – This statement addresses the consistency and comparability for reporting for
component units in circumstances in which a primary government performs the duties that a governing board would typically
perform. There was no financial impact in the current fiscal year as a result of the application of this statement.
GASB has issued the following pronouncements that may affect future financial position, results of operations, cash flows, or
financial presentation of the County upon implementation. These pronouncements have not yet been implemented by the County:
B. Government-wide and Fund Financial Statements
The government-wide financial statements, consisting of the Statement of Net Position and the Statement of Activities, report
information on all non-fiduciary activities of the County and its component units. The effect of interfund activity has been removed
from these statements, except where necessary to account for the cost of a program. Governmental activities, which are supported
primarily by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant
extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program
revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Indirect expenses, as charged by
internal service funds, are included as part of the specific function or segment expenses as shown on the Statement of Activities.
GASB Fiscal Year
Statement No. GASB Accounting Standard Effective
91 Conduit Debt Obligations 2023
94 Public-Private and Public-Public Partnerships and Availability
Payment Arrangements
2023
96 Subscription-Based Information Technology Arrangements 2023
99 Omnibus 2022 2023
100 Accounting Changes and Error Corrections 2024
101 Compensated Absences 2025
-59- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or
capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported
instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds. Fiduciary funds are
excluded from the government-wide financial statements. Major individual governmental and enterprise funds are reported in separate
columns in the fund financial statements.
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting.
Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The
basis of accounting indicates the timing of transactions or events for recognition in financial statements.
The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the
accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred,
regardless of when the related cash flows take place. Property taxes are recognized in the year for which they are levied. Non-
exchange transactions, in which the County gives, or receives, value without directly receiving or giving equal value in exchange,
include property taxes, grants, entitlements and donations. Revenue from grants and similar items are recognized in the fiscal year in
which all eligibility requirements imposed by the provider have been satisfied.
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are recognized when both measurable and available. Revenues are considered to be available
when they are collectible within the fiscal year or soon enough after to pay liabilities of the current fiscal year. For this purpose, the
County considers revenues to be available if they are collected within 60 days of the end of the fiscal year. Expenditure-driven grants
are recorded as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.
Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service, compensated
absences, certain post-employment benefits, and claims and judgments expenditures are recorded at the time such payment is due.
Capital asset transactions are reported as expenditures in governmental funds. Proceeds of general long-term debt and financing from
capital leases are reported as other financing sources.
Property taxes, transient room taxes, licenses and interest associated with the current fiscal year are all considered to be susceptible to
accrual and so have been recognized as revenues of the current fiscal year. Only the portion of special assessments receivable, due
within the current fiscal year, is considered to be susceptible to accrual as revenue of the current fiscal year. All other revenue items
are considered to be measurable and available only when cash is received by the County.
Fiduciary funds, which are all custodial funds, utilize the accrual accounting method and the economic resource measurement focus.
The accounts of the County are organized on a fund basis. A fund is an independent fiscal and accounting entity with a self-balancing
set of accounts recording assets, deferred outflows of resources, liabilities, deferred inflows of resources, revenues and
expenditures/expenses. Separate statements for each fund category, governmental, proprietary or fiduciary, are presented.
The County maintains certain additional sub-funds for its management needs. These sub-funds are combined into the appropriate fund
for financial statement purposes as required by accounting principles generally accepted in the United States of America.
-60- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Major Funds
Governmental Funds – the County reports the following major governmental funds:
x General Fund – The financial resources of the general government are accounted for in the General Fund and in sub-funds of
the General Fund, except those that are accounted for in another fund. The General Fund’s primary revenue sources are
property taxes, Federal and State of Oregon payments and fees for services. The major expenditure category is general
government services.
x Sheriff’s Office – The revenues generated by Sheriff’s activities and payments received, pursuant to intergovernmental
agreements with the Countywide Law Enforcement District and Rural Law Enforcement District, are accounted for in the
Deschutes County Sheriff’s Fund. Activities of the Sheriff’s Office include corrections, patrol, investigations, records, search
and rescue activities, court security, and administration.
x Countywide Law Enforcement District (District #1) – Property taxes levied by the Countywide Law Enforcement District are
accounted for in this fund. The expenditures are limited to payments made to Deschutes County, pursuant to an
intergovernmental agreement, for countywide law enforcement services.
x Rural Law Enforcement District (District #2) – Property taxes levied by the Rural Law Enforcement District are accounted
for in this fund. The expenditures are limited to payments made to Deschutes County, pursuant to an intergovernmental
agreement for patrol services in those portions of Deschutes County not served by city or special service district law
enforcement departments.
x Road – The financial resources, primarily Federal Forest Receipts, Federal Payment in lieu of Taxes and State Motor Vehicle
revenue, of the County’s Road Department are used for the building, repair and maintenance of the County’s roads, bridges,
culverts, street lighting and drainage.
x Road Capital Improvement Plan – The financial resources, primarily transfers from the Road fund, are used for CIP projects
on the County’s roads, bridges, culverts, street lighting and drainage.
x Health Services – The financial resources, primarily fees for services and grants from the State of Oregon and federal
government, are used to provide public and mental health services and counseling.
x American Rescue Plan Act – The financial resources, $38 million in Federal funding for COVID-19 support and other
eligible causes.
Enterprise Funds – The County operates three enterprise activities, two of which have been determined to be major.
x Solid Waste – Accounts for the operations of the County’s landfill and transfer station sites.
x Fair & Expo Center – Accounts for the operations of the County’s Fair & Expo Center, including the annual county fair.
x RV Park – Accounts for the operation and maintenance of the County’s recreational vehicle park.
-61- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Additionally, the County reports the following fund types:
x Internal service funds – Accounts for the facilities, administrative, county commission, finance, legal, personnel, information
technology and insurance services provided to other County departments on a cost reimbursement basis.
x Custodial funds – Accounts track various activities including the accumulation and distribution of property taxes, escrow for
developers, funds prior to adjudication, inter-governmental law enforcement activities, justice court and various other
collection and escrow activities.
Amounts reported as program revenues include: (1) charges to customers or applicants for goods, services or privileges provided, (2)
operating grants and contributions and (3) capital grants and contributions. General revenues include all taxes and investment earnings
(losses).
Operating revenues and expenses are reported separately from non-operating items in the Proprietary Funds. Operating revenues and
expenses generally result from providing services in connection with a proprietary fund’s principal on-going operations. The principal
operating revenues of the RV Park, Solid Waste and Fair & Expo Center are payments received from third parties for services.
Operating expenses for the enterprise funds and internal service funds include the cost of providing services, administrative expenses
and depreciation and amortization on capital assets. All revenues and expenses not meeting this definition are reported as non-
operating revenues and expenses.
D. Budget Policy
Budgets are prepared pursuant to Oregon Budget Law as adopted under Oregon Revised Statute Chapter 294. Any deviation between
Oregon Budget Law and GAAP are treated as reconciling items on the budget to actual schedules. The County adopts annual budgets
for each of its funds and sub-funds, as required by State law. The County does not prepare budgets for its fiduciary funds.
The resolution, authorizing appropriations for each fund, sets the level by which expenditures cannot lawfully exceed appropriations.
The levels of control established by the resolution are: program or organizational unit, debt service, transfers out, special payments,
contingency and reserve for future expenditure. The County’s published budget contains more specific detailed information for the
above-mentioned expenditure categories. Unexpected additional resources may be appropriated through the use of a supplemental
budget and appropriation resolution. Original and supplemental budgets may be modified by the use of appropriation transfers
between the levels of control. Such transfers require approval of the Board of County Commissioners. Appropriations lapse at year-
end.
E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance
1. Cash and Cash Equivalents
Cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original
maturities of three months or less from date of acquisition. The cash balances of all funds, including the custodial funds, are
pooled and invested by the County Treasurer for the purpose of increasing earnings through investment activities. Investments are
reported at fair value as of June 30, 2022, based on market prices and include accrued interest. Earnings on the pooled monies are
apportioned and credited to each fund monthly, based on the average daily balances of each participating fund.
2. Receivables and Payables
All trade and property tax receivables are shown net of an allowance for uncollectible amounts. Notes receivable reported in
governmental funds include loans that are not expected, or scheduled, to be collected in the subsequent year.
The County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions within the
County. Taxes are levied as of July 1 based on assessed values as of January 1. Property tax payments are due in three equal
installments on November 15, February 15, and May 15. A discount of 3% is available if taxes are paid in full by November 15,
and a discount of 2% on the unpaid balance is available if taxes are paid in full by February 15. Property taxes become a lien on
the property on July 1.
-62- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
3. Lease Receivables
Lease receivables are recognized at the net present value of the leased assets as a borrowing rate either explicitly described in the
agreement or implicitly determined by the County, reduced by principal payments received.
4. Inventories and Prepaid Expenses
Inventories are valued at cost using the first in/first out (FIFO) method. For governmental funds, purchases of inventory are
recorded as expenditures when purchased. Inventories of governmental funds are reported as an asset with a corresponding offset
to nonspendable fund balance.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as expenditures in
governmental funds and as prepaid items in the government-wide and proprietary fund financial statements.
5. Capital Assets
Capital assets, which include property, plant, equipment, infrastructure (e.g., roads, bridges, sidewalks and similar items) and
intangible assets, are reported in the applicable governmental or business-type activities columns in the government-wide
statement of net position. Capital assets are those assets with an initial individual cost of $5,000 or more and an estimated useful
life in excess of one year. Such assets are recorded at historical cost or estimated historical cost.
Capital assets, which include property, plant, equipment, infrastructure (e.g., roads, bridges, sidewalks and similar items) and
intangible assets, are reported in the applicable governmental or business-type activities columns in the government-wide
statement of net position. Capital assets are those assets with an initial individual cost of $5,000 or more and an estimated useful
life in excess of one year. Such assets are recorded at historical cost or estimated historical cost.
The County reports infrastructure assets on a network and subsystem basis. The amounts spent for the construction or acquisition
of infrastructure assets are capitalized and reported in the government-wide financial statements. General infrastructure assets
(i.e., those reported by governmental activities) include all such items acquired or constructed in fiscal years ending after June 30,
1980. Historical cost was estimated by back trending (i.e., estimating the current replacement cost of the infrastructure to be
capitalized and using an appropriate price-level index to deflate the cost to the acquisition year).
The cost of repairs, maintenance and remodel that do not add to the value of the asset or materially extend asset lives are not
capitalized. As required by Governmental Accounting Standards Board (GASB) 72, donated capital assets are recorded at
acquisition value at the date of donation.
Capital assets are depreciated using the straight-line method, using a half-year convention, over the following estimated useful
lives:
6. Lease Assets
Lease assets are assets which the County leases for a term of more than one year. The value of leases is determined by the net
present value of the leases at the County’s incremental borrowing rate at the time of the lease agreement, amortized over the term
of the agreement.
Years
Buildings 30-60
Building improvements 10-15
Land improvements 10-30
Equipment and vehicles 2-20
Infrastructure 20-50
Intangibles 3-10
Assets
-63- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
7. Deferred Outflows/ Inflows of Resources
The statement of net position includes separate sections for deferred outflows of resources and deferred inflows of resources. The
separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future
periods and will not be recognized as an outflow of resources (expense/expenditure) until then. The separate financial statement
element, deferred inflows of resources, represents an acquisition of net assets that applies to future periods and will not be
recognized as an inflow of resources (revenue) until then.
Deferred inflows of resources are reported on the governmental funds balance sheets as a result of reporting using the modified
accrual method. The government funds report unavailable revenues from five sources: property taxes, special assessments,
services provided, contracts of sale, and leases. These amounts are deferred and recognized as an inflow of resources in the period
the amounts become available.
8. Compensated Absences
It is Deschutes County’s policy to permit employees to accumulate earned but unused vacation, time management (a leave-with-
pay program, including sick, vacation, and family emergency), compensatory time and sick leave. Except in the two cases noted
below, no liability for unpaid accumulated sick leave is recorded because the County does not pay sick leave when employees
separate from service with the County. Exceptions to non-payment of sick leave are: (1) non-represented employees receive one-
half of any sick leave earned, and (2) employees who are members of the Public Works union receive one-half of any sick leave
upon separation, following at least five years of service. A liability for the vested portion of vacation, sick leave and time
management is reported in the proprietary funds statement of net position and the government-wide statement of net position.
9. Pension Plan
For purposes of measuring the net pension asset/liability and pension expense, information about the fiduciary net position of the
Oregon Public Employee Retirement System cost-sharing multiple-employer defined benefit pension plan (benefit plan) and
additions to/deductions from the benefit plan’s fiduciary net position have been determined on the same basis as they are reported
by the benefit plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due
and payable in accordance with the benefit terms. Investments are reported at fair value.
10. Total Other Post-Employment Benefits (Asset)/Liability
The total other post-employment benefits (OPEB) liability is reported as a non-current liability in the proprietary statement of net
position and in the government-wide statement of net position. The liability reflects the present value of expected future payments
for another post-employment plan that is not associated with any offsetting fiduciary net positions of a trust.
11. Net OPEB (Asset)/Liability
The net OPEB asset or liability is reported as non-current asset or as non-current liability, as applicable, in the proprietary
statement of net position and in the government-wide statement of net position. The asset or liability reflects the present value of
expected future payments less the fiduciary net position of the trustee.
12. Long-Term Obligations
Long-term debt and other long-term obligations are reported as liabilities in the government-wide statement of net position in the
applicable governmental activities and business-type activities columns and in the proprietary funds statement of net position.
Bond premiums and bond discounts are amortized over the life of the bonds using the straight-line method.
13. Leases Payable
In the governmentဨwide financial statements, leases payable are reported as liabilities in the Statement of Net Position. In the
governmental fund financial statements, the present value of lease payments is reported as other financing sources.
-64- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
14. Net Position
Net position represents the difference between assets plus deferred outflows of resources less liabilities and deferred inflows of
resources. The County reports the following subcategories of net position:
x Net investment in capital assets – represents the difference between capital assets less accumulated depreciation, deferred
outflows of resources, and the outstanding balance of debt (excluding unexpended proceeds)
x Restricted net positions are reported as restricted when there are limitations imposed on their use either through enabling
legislation adopted by the County or through external restrictions imposed by creditors, grantors, laws, or regulations of
other governments. The following are major classes of restricted net positions:
x Capital projects – Represents funds legally restricted by debt covenants for the acquisition, construction, or
improvement of specified capital assets.
x Debt service – Represents funds legally restricted by Oregon statute for payment of principal and interest on
outstanding general obligation and limited tax bonds.
x Public safety – Represents funds generated through voter approved property taxes for countywide law
enforcement services, patrol services, and emergency call center operations.
x Road – Represents funds generated by fuel tax and related revenues legally restricted by Oregon statute for road
and road related projects.
x Health & welfare – Represents funds generated by grant revenue restricted to approved activities.
x Unrestricted represents all other net positions that are not restricted and do not meet the definition of net investment in
capital assets.
15. Fund Balance Reporting
The County reports its governmental fund balances in accordance with GASB 54, Fund Balance Reporting and Governmental
Fund Type Definitions. Under GASB 54, fund balances are required to be reported according to the following classifications:
x Nonspendable fund balance – Includes amounts that cannot be spent because they are either not in spendable form, or,
for legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held
for sale and the General Fund’s long-term receivables.
x Restricted fund balance – Constraints placed on the use of these resources are either externally imposed by creditors
(such as through debt covenants), grantors, contributors or other governments; or are imposed by law (through
constitutional provisions or enabling legislation). This classification includes the long-term receivables of the special
revenue funds.
x Committed fund balance – Amounts that can be used only for specific purposes because of a resolution approved by the
County’s highest level of decision-making authority, the Board of County Commissioners. Such constraint remains
legally binding unless removed in the same manner.
x Assigned fund balance – Amounts that are constrained by the County’s intent to be used for specific purposes, but that
do not meet the criteria to be classified as restricted or committed. Intent is stipulated by the Board of County
Commissioners or the department head with budgetary responsibility for such fund. This policy is established by the
Financial Policies approved by the Board of County Commissioners on December 15, 2014.
x Unassigned fund balance – The residual classification of the General Fund. Only the General Fund reports a positive
unassigned fund balance. A negative balance must be reported in this classification for governmental funds, other than
the General Fund, as the result of overspending for specific purposes for which amounts had been restricted, committed
or assigned.
-65- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
The County reduces restricted amounts first, if any, when expenditures are incurred for purposes for which restricted and
unrestricted (committed, assigned, or unassigned) amounts are available. The County next reduces committed amounts, followed
by assigned amounts then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those
restricted fund balance classifications could be used. Sometimes the County will fund outlays for a particular purpose from both
restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as
restricted – net position and unrestricted – net position in the government-wide and proprietary fund financial statements, a flow
assumption must be made about the order in which the resources are considered to be applied. It is the County’s policy to
consider restricted–net position to have been depleted before unrestricted–net position is applied.
16. Tax Abatements
The County participates in a number of property tax abatement programs. All such abatement programs are authorized by Oregon
revised statutes or by local resolution or ordinance. Some programs are initiated by the County and others by other local
governments and state agencies. As the amount of taxes abated during fiscal year 2022 is immaterial, no additional disclosure has
been made.
17. Use of Estimates
The preparation of the financial statements in conformity with generally accepted accounting principles requires management to
make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual
results could differ from those estimates.
NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
On an annual basis, County department personnel submit budgets to the Budget Officer for each fund for which they are responsible.
The Budget Officer is appointed by the Board of County Commissioners. Based on the budgets submitted by County department
personnel, the Budget Officer prepares the proposed budget, by fund, department, program, category and line item. The proposed
budget includes information on the prior two years’ actual revenues and expenditures, the current year budget and estimated resources
and requested appropriations of such resources for the ensuing year.
The proposed budget is presented by the Budget Officer to the Budget Committee for approval. The Budget Committee holds public
meetings and may make changes to the proposed budget. The Budget Committee submits the approved budget to the governing body
of the County for adoption. The governing body announces a public hearing, and after considering matters discussed, may make
changes to the budget prior to its adoption. Such changes cannot exceed 10% of the appropriations of the approved budget or a change
in the amount of the ad valorem taxes without re-publication of the budget and another public hearing.
After the budget is adopted, changes to appropriations are sometimes necessary. The governing body may make additional
appropriations to (1) expend new grant revenues received during the fiscal year, (2) adopt a supplemental budget for occurrences or
needs not foreseen at the time the budget was adopted and (3) approve appropriation transfers. It is, however, unlawful to overspend a
category of appropriation.
In accordance with State statutes, appropriations are approved before the beginning of the fiscal year and lapse at June 30 of the year
of appropriation. Encumbrances are not reported in the financial statements.
-66- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued)
B. Funds with Negative Fund Balances / Negative Net Position
Negative net position is reported in seven of the Internal Service Funds:
x Facilities: $1,671,558 x Administrative Services: $1,074,729
x Board of County Commissioners: $161,136 x Finance: $207,433
x Legal: $907,263 x Human Resources: $986,892
x Information Technology: $2,054,260
For each of these funds, the negative net position balances are due to (1) noncurrent liabilities for compensated absences, (2) Total
OPEB liability and (3) net pension liability and deferred inflows of resources related to the defined benefit plan. It will be necessary to
expend future resources to satisfy the noncurrent liabilities. The amortization in future periods of the deferred inflows of resources will
increase net position.
Due to unrealized loss on investments, negative fund balances were reported in two of the Special Revenue Funds:
x ARPA: $695,432 x Justice Court : $111
NOTE 3 – DETAILED NOTES ON ALL FUNDS
A. Cash and Cash Equivalents
Custodial credit risk
Custodial credit risk is the risk that in the event of a bank failure, the County’s deposits may not be returned. State statutes require that
all bank deposits in excess of the FDIC or FSLIC insurance amounts be collateralized through the Oregon State Treasurer’s Public
Funds Collateralization Program. This program provides a structure for specified depositories to participate in a shared liability
collateral pool.
Securities pledged by individual institutions may range from 10% to 110% of public fund deposits depending on the financial
institution’s level of capitalization as determined by its federal regulatory authority. The securities pledged are designated as subject to
the Pledge Agreement between the depository bank, custodian bank and Office of the State Treasurer (OST) and are held for the
benefit of OST on behalf of the public depositors. The County’s funds were held by financial institutions that participated in the State
Treasurer’s program and were in compliance with statutory requirements.
At June 30, 2022, the County had the following bank balances:
The amounts above include the County’s investments in certificates of deposit and money market funds, which are reported as
investments on the Statement of Net Position.
Insured (FDIC) 255,729$
Collateralized by securities held by the pledging financial institution
in the financial institution's name 22,026,236
Total 22,281,964$
-67- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
B. Investments
As of June 30, 2022, the County had the following investments and maturities:
Credit Risk
Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation. Oregon Revised Statutes,
Chapter 294, authorizes the County to invest in obligations of the United States Treasury and United States Government agencies and
instrumentalities, certain bankers’ acceptances, repurchase agreements, certain high-grade commercial paper and corporate bonds and
obligations of states and municipalities. The County’s investment policy has been approved by the County Commissioners and
specifies the County’s investment objectives, required diversification, certain limitations and reporting requirements. The County’s
investments in certain types of securities are required to be rated by nationally recognized statistical rating organizations. Commercial
paper and corporate bonds must be rated at least A1/P1/F1 or A2/A/A respectively by at least two nationally recognized statistical
rating organizations. State and Municipal securities are required to be rated at least Aa3/AA-/AA-.
As of June 30, 2022, the County’s investments in corporate bonds were rated A1 to AAA and its state and municipal securities were
rated Aa3 to Aa1. United States Government agencies and instrumentalities that are only implicitly guaranteed by the United States
were rated AAA. Certain agency and treasury securities are either principal or interest coupons stripped from otherwise rated
securities.
Custodial Credit Risk
Custodial credit risk is the risk that, in the event of the failure of the counterparty to a transaction, the government will not be able to
recover the value of an investment or collateral securities in the possession of an outside party. The County’s investment policy
requires that the custodian provide annual financial statements, provide proof of its employees to act in this capacity and subject itself
to the County’s annual evaluation of the firm’s creditworthiness.
Concentration of Credit Risk
Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment in a single issuer. The
County’s investment policy provides that the maximum that may be invested in any one issuer, as a percentage of total investments, is
100% for US Treasury, 100% for US Government agencies and 33% in any single government sponsored enterprise, $52,713,000 in
the State of Oregon Investment Pool (the maximum imposed by state statute), 50% in Certificates of Deposit, 25% for Bankers’
Acceptances, 25% for Commercial paper and Corporate notes and 5% in any one corporation, subsidiaries or affiliates, 25% for State
and Local Government Securities. On June 30, 2022, the County did not hold investments with any one issuer that exceeded these
limits.
Investment Type Fair Value
Federal agency securities 87,150,543$ 314
Corporate notes 68,784,829 629
Municipal bonds 44,199,945 783
Certificates of Deposit 1,175,649 762
Total fair value 201,310,966
Portfolio weighted average maturity 527
Accrued interest 871,820
Investments, at fair value; plus accrued interest 202,182,786$
Weighted Average
Maturity (Days)
-68- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Foreign Currency Risk
The County’s investment policy prohibits investments that are not U.S. dollar-denominated; therefore, the County is not exposed to
this risk.
Local Government Investment Pool
The Local Government Investment Pool (LGIP) is included in the Oregon Short-Term Fund (OSTF), which was established by the
State Treasurer. OSTF is not subject to SEC regulation. OSTF is subject to requirements established in Oregon Revised Statutes,
investment policies adopted by the Oregon Investment Council, and portfolio guidelines established by the Oregon Short-Term Fund
Board. The Governor appoints the members of the Oregon Investment Council and the Oregon Short-Term Fund Board. The LGIP is
an open-ended, no-load diversified portfolio offered to eligible participants who by law are made custodian of, or have control over,
any public funds. The OSTF (including LGIP) are not rated by the credit rating agencies; however, it does target a composite rating of
AA (S&P) for its holdings. At June 30, 2022, the fair value of the County’s position in the pool is the same as the value of the pool
shares, which approximates cost; and the composite credit rating of the OSTF's holdings on June 30, 2022, was AA (S&P). The
County’s participation in LGIP is voluntary. Weighted average maturity is 527 days.
Summary of Carrying Amounts
The carrying amounts of the County’s deposits and investments shown above are included in the following financial statements at
June 30, 2022, as follows:
Reconciliation of deposits and investments to the Statement of Net Position
and Statement of Net Position - Fiduciary Funds
Total deposits 73,861,372$
Total investments, at fair value plus accrued interest 202,182,786
276,044,158$
Included in the following captions:
Statement of Net Position
Total Cash and Equivalents 71,701,031$
Total Investments, at fair value plus accrued interest 196,268,088
Total Statement of Net Position 267,969,118
Statement of Net Position - Fiduciary Funds
Total Cash and Equivalents 2,160,342
Total Investments, at fair value plus accrued interest 5,914,698
Total Fiduciary Funds 8,075,040
Total cash and cash equivalents and investments 276,044,158$
-69- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
GASB 72, Fair Value Measurement and Application, specifies a hierarchy of valuation classifications based on whether the inputs to
the valuation techniques used in each valuation classification are observable or unobservable. These classifications are summarized in
three broad levels listed below:
x Level 1 – Unadjusted quoted prices for identical instruments in active markets.
x Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly
or indirectly, including quoted prices for similar assets or liabilities in markets that are active, quoted prices for identical or
similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the assets or
liabilities (such as exchange rates, financing terms, interest rates, yield curves, volatilities, prepayment speeds, loss severities,
credit risk and default rates).
x Level 3 – Valuations derived from valuation techniques in which significant inputs or significant valuation drivers are
unobservable.
Federal Agency Securities, Corporate Notes, Municipal Bonds, and Certificates of Deposit are categorized as Level 2 based upon a
matrix pricing technique that values securities based on their relationship to benchmark quoted prices.
Quoted Prices in Other Observable Unobservable
Active Markets Inputs Inputs
Total (Level 1) (Level 2) (Level 3)
As of June 30, 2022
Federal Agency Securities 87,150,543$ -$ 87,150,543$ -$
Corporate Notes 68,784,829 - 68,784,829 -
Municipal Bonds 44,199,945 - 44,199,945 -
Certificates of Deposit 1,175,649 - 1,175,649 -
Total assets 201,310,966$ -$ 201,310,966$ -$
-70- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
C. Receivables
Summary of Receivables
Receivables, as of year-end, for the major funds and the nonmajor funds and internal service funds, in the aggregate, including the
applicable allowances for uncollectible accounts are as follows:
As of June 30, 2022, $643,781, net of allowance for uncollectible amounts of $321,890, is due from unpaid health-services billings
provided in the Health Services major fund. Accounts receivable for outstanding traffic fines and violations in the custodial fund have
not been accrued and are considered uncollectible.
Notes, Contracts, and Assessments Receivable
The County holds promissory notes as a result of its lending and real estate sale activities. Loans are made to not-for-profit entities and
bear interest at rates from 0.0% to 4.5%. Sales of real property have been financed by the County and these interest-bearing notes are
amortized over periods ranging from ten to twenty years. Interest rates are fixed at the time of the initial transaction at then prevailing
rates. As of June 30, 2022:
x $351,690 was due from contracts from sales of real property
x $80,691 was due from economic development loans, net of allowance for uncollectible amounts of $51,500
x $29,594 was due from lending activities
Assessments are due from property owners as part of a local improvement district. Each contract calls for semi-annual payments
which amortizes the loan over 10 years. Prepayment, without penalty, is allowed. Payment is normally made in full in the event of sale
of property or re-financing of the property. As of June 30, 2022, $96,966 was due from local improvement district assessments.
Property
Taxes
Receivable
Transient
Room Taxes
Receivable
Accounts
Receivable
Lease
Receivable
Notes, Contracts,
& Assessments
Receivable
Total
Receivables
General Fund 534,923$ -$ 552,295$ 597,987$ 432,381$ 2,117,586$
Sheriff - - 413,738 - - 413,738
Countywide Law 450,338 - - - - 450,338
Rural Law 186,090 - - - - 186,090
Road - - 55,227 - 96,966 152,192
American Rescue Plan Act - - 8,159 - - 8,159
Health Services - - 5,229,249 - - 5,229,249
Solid Waste - - 912,641 - - 912,641
Fair & Expo - - 59,675 - - 59,675
RV Park - - 24,339 - - 24,339
Nonmajor Gov't 163,442 1,540,078 1,148,989 515,977 29,594 3,398,079
Internal Service - - 66,277 333,574 - 399,851
Total 1,334,792$ 1,540,078$ 8,470,588$ 1,447,538$ 558,941$ 13,351,937$
-71- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Lease Receivables
At June 30, 2022, the County has nine lease receivables in which it is acting as Lessor. Under GASB 87, an implicit interest rate is
calculated for each individual lease using the internal rate of return method. The present value of the leases are aggregated on a fund
basis. All funds record lessee receivables on the fund level Statement of Net Position (Balance Sheet for the governmental funds), and
are rolled into the government-wide Statement of Net Position.
Future maturities are as follows:
Governmental Activities:
611,284$ 611,284$ -$ 74,077$ 537,207$
800,258 800,258 - 167,867 632,391
232,753 232,753 - 55,566 177,187
36,332 36,332 - 28,937 7,395
132,431 132,431 - 113,442 18,989
16,981 16,981 - 8,717 8,264
73,668 73,668 - 28,721 44,947
14,752 - 14,752 4,099 10,653
14,456 - 14,456 3,951 10,505
1,932,915$ 1,903,707$ 29,208$ 485,377$ 1,447,538$
Building lease; interest at 1.451%, principal
and interest of $6,763 monthly, due 2029
Building lease; interest at 0.893%, principal
and interest of $14,306 monthly, due 2026
Building lease; interest at 0.893%, principal
and interest of $4,770 monthly, due 2025
Building lease; interest at 0.727%, principal
and interest of $2,960 monthly, due 2024
Original
Amount
Outstanding
July 1, 2021 Increases Decreases
Outstanding
June 30, 2022
Land lease; interest at 0.514%, principal
and interest of $731 monthly, due 2023
Building lease; interest at 0.727%, principal
and interest of $2,391 monthly, due 2023
Building lease; interest at 0.624%, principal
and interest of $825 monthly, due 2023
Building lease; interest at 0.624%, principal
and interest of $825 monthly, due 2023
Building lease; interest at 0.387%, principal
and interest of $18,918 monthly, due 2023
Fiscal Year Principal Interest
2023 384,618$ 13,948$
2024 338,849 10,427
2025 327,178 7,069
2026 177,314 4,085
2027 84,024 2,629
2028 - 2029 135,555 1,645
Total 1,447,538$ 39,803$
Governmental Activities
-72- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
D. Deferred Outflow of Resources
Deferred outflows, Debt refunding – The difference between the carrying value of refunded debt and its reacquisition price was
deferred and is amortized on the straight-line basis over the period benefited.
Deferred outflows, Net pension liability – Defined Benefit Pension and OPEB plans contributions made to OPERS during the year
ended June 30, 2022, and other items related to the County defined benefit pension plans that have been classified as a deferred
outflow of resources.
Deferred outflows, OPEB RHIA asset – The contributions made to OPERS for its other post-employment RHIA component during
the year ended June 30, 2022, and other items related to the County OPEB RHIA plan that have been classified as a deferred outflow
of resources.
Deferred Outflows of Resources
Governmental
Activities
Business-Type
Activities Total
Deferred outflows - Refunding:
County buildings (FF&C 2019 and FF&C 2021 ) 687,591$ 175,696$ 863,287$
Total deferred outflows - refunding 687,591 175,696 863,287
Deferred outflows - Defined Benefit Pension Plan:
Contributions subsequent to the measurement date 14,449,825 392,011 14,841,836
Differences between expected and actual experience 7,270,871 197,252 7,468,123
Changes in proportionate share 5,197,011 140,991 5,338,002
Changes of assumptions 19,444,348 527,508 19,971,856
Differences between employer contribution and employer's -
proportionate share of system contributions 8,478,158 230,005 8,708,163
Total deferred outflows - pension 54,840,213 1,487,767 56,327,980
Deferred outflows - OPEB County Plan:
Differences between expected and actual experience 2,613,688 91,887 2,705,575
Changes of assumption or other inputs 2,557,467 89,910 2,647,377
Total deferred outflows - OPEB County Plan 5,171,155 181,797 5,352,952
Deferred outflows - OPEB RHIA:
Contributions subsequent to the measurement date 11,491 - 11,491
Changes of assumptions or other inputs 36,097 - 36,097
Changes in proportionate share 101,847 - 101,847
Total deferred outflows - OPEB RHIA 149,435 - 149,435
Total deferred outflows of resources 60,848,394$ 1,845,260$ 62,693,654$
-73- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
E. Capital Assets
Capital asset activity for the year ended June 30, 2022, was as follows:
June 30, 2021 Increases Decreases June 30, 2022
Governmental Activities:
Capital assets, not being depreciated:
Land 13,848,841$ 546,430$ (792,727)$ 13,602,544$
Construction in progress 6,045,175 10,233,168 (10,084,901) 6,193,442
Total capital assets, not being depreciated 19,894,016 10,779,598 (10,877,628) 19,795,986
Capital assets, being depreciated:
Buildings and improvements 97,587,132 5,038,347 - 102,625,479
Land improvements 5,471,184 7,449 - 5,478,633
Equipment 34,971,745 1,344,148 (2,415,968) 33,899,925
Vehicles 12,874,260 1,352,868 (555,230) 13,671,898
Infrastructure 129,815,827 9,114,503 - 138,930,331
Intangible assets 7,010,448 140,460 (598,910) 6,551,999
Total capital assets, being depreciated 287,730,597 16,997,775 (3,570,107) 301,158,265
Less accumulated depreciation for:
Buildings and improvements (39,284,291) (2,277,389) - (41,561,680)
Land improvements (3,606,052) (180,480) - (3,786,532)
Equipment (22,689,738) (1,979,918) 2,415,968 (22,253,689)
Vehicles (7,246,663) (1,464,782) 545,130 (8,166,315)
Infrastructure (76,839,492) (4,945,394) - (81,784,885)
Intangible assets (4,962,975) (485,761) 582,005 (4,866,732)
Total accumulated depreciation (154,629,210) (11,333,724) 3,543,103 (162,419,832)
Total capital assets, being depreciated, net 133,101,387 5,664,051 (27,004) 138,738,433
Governmental activities capital assets, net 152,995,403$ 16,443,649$ (10,904,632)$ 158,534,419$
-74- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Depreciation expense was charged to functions/programs of the primary government as follows:
June 30, 2021 Increases Decreases June 30, 2022
Business-type activities:
Capital assets, not being depreciated:
Land 1,924,037$ -$ -$ 1,924,037$
Construction in progress 68,688 222,901 (150,792) 140,797
Total capital assets, not being depreciated 1,992,725 222,901 (150,792) 2,064,834
Capital assets, being depreciated:
Buildings and improvements 32,560,102 - - 32,560,102
Land improvements 48,953,148 - - 48,953,148
Equipment 9,114,815 172,766 (34,366) 9,253,214
Vehicles 575,314 34,541 - 609,855
Intangible assets 103,805 19,790 - 123,595
Total capital assets, being depreciated 91,307,183 227,096 (34,366) 91,499,914
Less accumulated depreciation for:
Buildings and improvements (13,058,552) (723,344) - (13,781,896)
Land improvements (28,497,021) (1,890,362) - (30,387,383)
Equipment (5,648,718) (546,047) 34,366 (6,160,398)
Vehicles (345,907) (7,560) - (353,466)
Intangible assets (88,345) (10,240) - (98,584)
Total accumulated depreciation (47,638,541) (3,177,553) 34,366 (50,781,729)
Total capital assets, being depreciated, net 43,668,642 (2,950,456) - 40,718,185
Business-type activities capital assets, net 45,661,367$ (2,727,555)$ (150,792)$ 42,783,019$
Governmental activities:
General government 1,997,422$
Public safety 3,078,167
County roads 5,620,029
Health and welfare 362,656
11,058,273
Capital assets held by the government's internal service funds
are charged to the various functions based on
their usage of the assets 275,451
Total depreciation expense - governmental activities 11,333,724$
Business-type activities:
Solid waste 2,386,771$
Fair & Expo center 686,671
RV Park 104,110
Total depreciation expense - business-type activities 3,177,553$
-75- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
F. Lease Assets
Lease asset activity for the year ended June 30, 2022, was as follows:
Amortization expense in governmental activities is recognized in the general government function. Amortization expense in business-
type activities is recognized in the programs.
Balance
July 1, 2021 Additions Reductions
Balance
June 30, 2022
Governmental Activities:
Leased assets:
Buildings 1,647,572$ -$ -$ 1,647,572$
Equipment 343,439 79,732 - 423,171
Infrastructure 476,110 - - 476,110
Land 12,908 - - 12,908
Total leased assets 2,480,029 79,732 - 2,559,761
Less accumulated amortization for:
Buildings - (215,416) - (215,416)
Equipment - (130,007) - (130,007)
Infrastructure - (108,812) - (108,812)
Land - (527) - (527)
- (454,762) - (454,762)
2,480,029 (375,030) - 2,104,999
Total accumXlated amortization
Total leased assets being amortized, net
Business-type Activities:
Leased assets:
Equipment 12,040 5,982 - 18,022
Total leased assets 12,040 5,982 - 18,022
Less accumulated amortization for:
Equipment - (3,713) - (3,713)
- (3,713) - (3,713) Total accumXlated amortization
Total leased assets being amortized, net 12,040$ 2,269$ -$ 14,309$
-76- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
G. Interfund Activity
Interfund activity for the year ended June 30, 2022, was as follows:
Interfund transfers are utilized for the following purposes: Certain special revenue funds, the Fair & Expo Center, and Internal Service
funds require additional resources from the General Fund to fund operations; certain debt service funds require transfers from
operating funds to meet annual debt service requirements; resources are transferred from some operating funds to the vehicle
replacement reserve fund (a sub-fund of the General Fund); RV Park requires additional resources from a special revenue fund to meet
its debt service requirements; resources are transferred to reserve funds and capital project funds when sufficient resources are
available.
H. Noncurrent Liabilities
The County has issued Full Faith & Credit Bonds, Limited Tax Bonds and Notes, for both governmental and business-type activities,
to provide funds for the acquisition and construction of major capital facilities, to acquire personal property and to fund the pension
liability. The current legal debt limit for the year ended June 30, 2022, is $1,122,878,000 for general obligation bonds and
$561,439,000 for full faith and credit bonds. Additional information on debt limitations can be found in the Debt Capacity portion of
the Statistical Section.
The County’s June 30, 2022, balances on direct borrowings related to governmental activities and business-type activities are
$680,093 and $3,691,507, respectively. The direct borrowings are secured by the full faith and credit and taxing power of the County.
Whereas the lender may exercise any remedy in the event of default, the financing agreement is not subject to acceleration. The
County has no other direct borrowing arrangements, including no lines of credit.
Full Faith & Credit Obligation and Limited Tax bonds are direct obligations and pledge the full faith and credit of the County. These
are serial bonds with original terms ranging from 20 years to 30 years with increasing amounts of principal maturing each year.
Transfers In
General
Sheriff's
Office Road CIP
Health
Services
Nonmajor
Gov't
Internal
Service
Fair & Expo
Center RV Park Total
Transfers Out
General Fund -$ 121,950$ -$ 5,909,168$ 9,542,074$ 452,417$ -$ -$ 16,025,609$
Sheriff's Office - - - - 272,491 - - - 272,491
Road - - 9,544,022 - - - - - 9,544,022
Health Services 230,755 - - - - - - - 230,755
Solid Waste 13,962 - - - - - - - 13,962
Fair & Expo 10,777 - - - - - - - 10,777
Nonmajor Gov't 408,944 3,651,787 1,128,091 444,417 771,319 - 1,634,083 180,000 8,218,640
Internal Service 334,723 - - - - - - 334,723
Total 999,161$ 3,773,737$ 10,672,113$ 6,353,585$ 10,585,884$ 452,417$ 1,634,083$ 180,000$ 34,650,979$
-77- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Full Faith & Credit Obligation, Limited Tax bonds and Notes currently outstanding are as follows:
Debt Refinance
During FY 2021, the County incurred Full Faith & Credit debt (Series 2021; “New Refunding Debt”) to extinguish its obligation
under Full Faith & Credit obligations (Series 2012; “Existing Debt”) through the use of a current refunding debt issuance. The current
refunding was initiated to pursue cost savings in relation to the favorable interest rates currently available.
Balance at
Purpose Interest Rates June 30, 2022
Bonds and Notes
Bonds - Governmental activities 2.00% - 6.85% 29,810,492$
Notes - Governmental activities 1.99% - 2.49% 680,093
Bonds - Business-Type activities 1.68% - 4.00% 3,214,508
Notes - Business-Type activities 1.68% - 2.49% 3,691,507
37,396,600$
Date
Existing Debt
Service
Existing Debt
Payments Made
Existing Debt Net
Cash Flow
New Refunding
Debt Service
Cash Flow
Savings
6/30/2022 485,295$ 158,275$ 327,020$ 161,462$ 165,558$
6/30/2023 1,798,495 - 1,798,495 1,621,107 177,388
6/30/2024 1,666,070 - 1,666,070 1,486,966 179,104
6/30/2025 1,666,170 - 1,666,170 1,488,495 177,675
6/30/2026 1,671,945 - 1,671,945 1,494,707 177,238
6/30/2027 1,666,520 - 1,666,520 1,490,637 175,884
6/30/2028 1,664,970 - 1,664,970 1,486,355 178,615
6/30/2029 1,662,220 - 1,662,220 1,486,826 175,394
6/30/2030 1,668,120 - 1,668,120 1,491,981 176,140
6/30/2031 1,671,748 - 1,671,748 1,491,818 179,930
6/30/2032 1,677,800 - 1,677,800 1,501,302 176,498
6/30/2033 1,676,400 - 1,676,400 1,495,469 180,931
18,975,753 158,275 18,817,477 16,697,123 2,120,354
9/2/2021
1.410103%
1,950,916$
(521,558)$
------------------
854,951$
Savings Summary
PV of savings from cash flow
Plus: Refunding funds on hand
Net PV Savings
Savings PV date
Savings PV date
-78- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Changes in Compensated Leave, Bonds, Notes, Claims and Landfill Costs
Changes in non-current liabilities, other than those for Other Post-Employment Benefits and Net Pension Liability, for the year ended
June 30, 2022, are as follows:
During FY 2022, paid compensated leave was as follows:
The Claims liability is reported in two of the County’s internal service funds – Risk Management and Health Benefits Fund. The
liability will be liquidated with resources in these funds.
June 30, 2021 Increases Decreases June 30, 2022
Due Within
One Year
Governmental activities:
Claims
Internal service funds 8,768,708$ 23,900,017$ (26,199,888)$ 6,468,837$ 3,748,942$
Pension obligation bonds 7,790,000 - (920,000) 6,870,000 1,040,000
Full faith & credit obligations 25,334,318 12,110,492 (14,504,318) 22,940,492 2,108,684
Unamortized prem / (disc) 1,276,158 - (501,969) 774,189 114,492
Direct borrowings 894,170 - (214,077) 680,093 221,493
Compensated absences
Governmental funds 10,809,180 10,941,291 (11,387,647) 10,362,825 9,844,684
Internal service funds 1,120,860 951,613 (998,858) 1,073,615 987,726
55,993,396$ 47,903,413$ (54,726,757)$ 49,170,052$ 18,066,021$
Business-type activities:
Full faith & credit obligations 3,420,682$ 3,214,508$ (3,420,682) 3,214,508$ 271,316$
Unamortized prem / (disc) 86,296 242,316 (106,489) 222,123 20,193
Direct borrowings 4,459,030 - (767,523) 3,691,507 785,107
Compensated absences 430,458 343,876 (405,458) 368,876 339,366
Landfill closure and postclosure 10,320,067 1,968,019 - 12,288,086 -
18,716,533$ 5,768,719$ (4,700,152)$ 19,785,100$ 1,415,982$
Health and Welfare 3,667,733$
Sheriff 3,060,808
General Fund 1,180,920
Internal Service Funds 998,858
Deschutes County 9-1-1 819,239
Community Development 786,737
Road 693,845
Juvenile Community Justice 554,648
Adult Parole & Probation 487,985
Enterprise Funds 405,458
Other Special Revenue Funds 135,731
Total 12,791,963$
-79- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
The resources to retire the pension obligation bonds are provided by charges to those operating departments with personnel.
In FY 2022, Sheriff, Health Services, General Fund and sub funds, Internal Service Funds, DC 9-1-1 and Road provided 31%, 33%,
13%, 7%, 5% and 5%, respectively. The remaining 6% is provided by other governmental and proprietary funds. The full faith and
credit obligations and direct borrowings are liquidated by third party rents, charges to departments occupying various buildings and
general fund transfers.
Pension and Other Postemployment Benefits Liabilities
The General Fund, Sheriff, Road, Health Services, ARPA, other governmental funds and internal service funds are typically used to
liquidate pension and other postemployment benefits liabilities. See Note 4C – Participation in Public Employees Retirement System
and Note 4D – Other Post-Employment Benefits for additional information.
Debt Service Requirements
Debt service requirements on the County bonds and notes as of June 30, 2022, are as follows:
Principal Interest Principal Interest
Fiscal Year
2023 3,148,684$ 1,093,498$ 221,493$ 14,177$
2024 3,204,935 967,670 225,954 8,606
2025 2,795,704 830,169 232,646 2,896
2026 3,630,414 722,991 - -
2027 3,862,240 561,443 - -
2028-2032 9,187,724 1,238,474 - -
2033-2037 3,460,792 442,054 - -
2038-2042 520,000 23,400 - -
Total 29,810,492$ 5,879,700$ 680,093$ 25,679$
Principal Interest Principal Interest
Fiscal Year
2023 271,316$ 43,412$ 785,107$ 65,065$
2024 275,065 39,560 799,246 50,175
2025 279,296 35,652 814,254 34,998
2026 284,586 31,676 642,700 21,839
2027 287,760 27,641 650,200 10,783
2028-2032 1,502,276 75,808 - -
2033-2037 314,208 2,215 - -
Total 3,214,508$ 255,964$ 3,691,507$ 182,860$
Bonds
Bonds Notes from Direct Borrowings
Governmental Activities
Notes from Direct Borrowings
Business-Type Activities
-80- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Leases Payable
The County is committed under various leases for buildings, equipment, infrastructure (9-1-1 radio towers), and land. As of June 30,
2022, the County has 71 financing leases in which it is acting as the Lessee. Under GASB 87, an implicit rate is calculated for each
individual lease using the internal rate of return method. That method measures cash flow, beginning fair value, and projected ending
fair value of the underlying asset. The present value of leases are aggregated on a fund basis. For governmental funds, lessee leases are
only presented in the Government-Wide Statement of Net Position. For proprietary funds, lessee leases are presented in the Proprietary
Funds Statement of Net Position and in the Government-Wide Statement of Net Position.
The total expended for such leases for the fiscal year ended June 30, 2022, was approximately $455,000. The future minimum lease
payments for these leases are as follows:
Principal
Payments
Interest
Payments
Total
Payments
Fiscal Year
2023 422,347$ 18,353$ 440,699$
2024 364,693 14,755 379,447
2025 307,705 11,586 319,291
2026 279,246 8,851 288,097
2027 232,844 6,452 239,296
2028 - 2032 485,887 12,093 497,980
2033 - 2037 20,442 3,074 23,516
2038 - 2042 11,385 895 12,280
2043 - 2047 2,819 142 2,961
2,127,367$ 76,201$ 2,203,568$
Principal
Payments
Interest
Payments
Total
Payments
Fiscal Year
2023 4,776$ 182$ 4,958$
2024 4,718 118 4,836
2025 3,689 56 3,744
2026 1,163 12 1,175
14,346$ 367$ 14,713$
Governmental Activities
Business-Type Activities
-81- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
I. Deferred Inflow of Resources
On the governmental funds balance sheet, unavailable revenues are reported as deferred inflows of resources. These are revenues
which are earned, but not available to liquidate liabilities of the current period. At the end of the current fiscal year, these balances are:
On the Statement of Net Position, an acquisition of net position applicable to a future reporting period, is reported as deferred inflows
of resources. At the end of the current fiscal year, these balances related to the County’s defined benefit pension, other post-
employment benefits (OPEB) plans, and leases:
Deferred Inflows of Resources
Property
Taxes
Special
Assessments
Services
Provided
Contracts
of Sale Leases Total
General Fund 484,092$ -$ 366$ 352,386$ 585,733$ 1,422,577$
Sheriff - - 38,774 - - 38,774
Countywide LED 377,260 - - - - 377,260
Rural LED 168,359 - - - - 168,359
Road - 96,966 - - - 96,966
Health Services - - 3,172,832 - - 3,172,832
Nonmajor funds 148,376 - 51,852 - 509,327 709,554
Total 1,178,086$ 96,966$ 3,263,824$ 352,386$ 1,095,060$ 5,986,322$
Deferred Inflows of Resources
Governmental
Activities
Business-Type
Activities Total
Deferred inflows - Defined Benefit Pension Plan:
Changes in assumptions 204,421$ 5,546$ 209,967$
Changes in proportionate share 1,935,113 52,498 1,987,611
Net difference between projected and actual earnings
on investments 57,502,071 1,559,981 59,062,052
Differences between employer contributions and employer's
proportionate share of system contributions 1,197,365 32,483 1,229,848
Total deferred inflows - pension 60,838,970 1,650,508 62,489,478
Deferred inflows - OPEB County Plan:
Differences between expected and actual experience 2,817,020 99,035 2,916,055
Changes of assumption or other inputs 3,991,084 140,310 4,131,394
Total deferred inflows - OPEB County Plan 6,808,104 239,345 7,047,449
Deferred inflows - OPEB RHIA:
Differences between expected and actual experience 51,041 - 51,041
Changes of assumptions or other inputs 27,292 - 27,292
Changes in proportionate share 623 - 623
Net difference between projected and actual earnings
on investments 435,991 - 435,991
Total deferred inflows - OPEB RHIA 514,947 - 514,947
Deferred lease resources 1,423,497 - 1,423,497
Total deferred inflows of resources 69,585,517$ 1,889,854$ 71,475,371$
-82- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
J. Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of
resources for specific purposes. The County itself can establish limitations on the use of resources through either a commitment
(committed fund balance) or an assignment (assigned fund balance).
The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal
action of the County’s highest level of decision-making authority. The Board of County Commissioners is the highest level of
decision-making authority for Deschutes County which can, by adoption of a resolution prior to the end of the fiscal year, commit a
fund balance. Once adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of
another resolution) or to remove or revise the limitation.
LED#1, LED#2 and Deschutes County 9-1-1 County Service Districts are each special revenue funds funded through voter approved
property taxes for their specific purposes. Fund balances, restricted in LED #1 and LED #2, are not restricted for specific purposes
but rather exist for liquidity purposes due to the seasonal nature of property tax collections. Fund balances of Deschutes County 9-1-1
are restricted to provide liquidity. Road and Road CIP fund balances are restricted to provide funding for the road improvement plan
over the next five years. Health Services fund balance is restricted to meet the growing population of eligible clients expected in FY
2023 and beyond.
Major Capital
Projects Fund
General Fund LED #1 LED #2 Road
Health
Services ARPA Road CIP Other Funds Total
Fund Balances:
Nonspendable:
Long-term notes receivable 80,692$ -$ -$ -$ -$ -$ -$ -$ 80,692$
Inventory - - - 3,041,475 - - - - 3,041,475
Total Nonspendable 80,692 - - 3,041,475 - - - - 3,122,167
Restricted to:
Public safety - 13,334,056 1,389,313 - - - - 15,474,668 30,198,037
Economic development - - - - - - - 11,634,307 11,634,307
Health services - - - - 24,740,539 - - 6,338,794 31,079,333
General government - - - - - - - 12,187,809 12,187,809
Marketing & promotion - - - - - - - 192,536 192,536
Law library - - - - - - - 171,121 171,121
Park development and rangeland - - - - - - - 2,270,486 2,270,486
Technology improvements - - - - - - - 593,611 593,611
Road improvement/maintenance - - - 12,893,696 - - 26,356,205 5,827,618 45,077,519
Total Restricted - 13,334,056 1,389,313 12,893,696 24,740,539 - 26,356,205 54,690,949 133,404,759
Committed to:
Economic development 299,144 - - - - - - 4,459,269 4,758,413
Health services - - - - - - - 48,132 48,132
Debt service - - - - - - - 384,965 384,965
Communication systems - - - - - - - 263,512 263,512
Expansion of facilities 6,681,437 - - - - - - 8,403,325 15,084,763
Total Committed 6,980,581 - - - - - - 13,559,203 20,539,784
Assigned to:
Public safety 1,480,037 - - - - - - - 1,480,037
General government 3,333,185 - - - - - - - 3,333,185
Technology improvements 1,650,415 - - - - - - - 1,650,415
Fleet repair & replacement 2,100,199 - - - - - - - 2,100,199
Total Assigned 8,563,836 - - - - - - - 8,563,836
Unassigned: 13,398,279 - - - - (695,432) - (111) 12,702,737
Total Fund Balance 29,023,388$ 13,334,056$ 1,389,313$ 15,935,171$ 24,740,539$ (695,432)$ 26,356,205$ 68,250,042$ 178,333,283$
Major Special Revenue Funds
-83- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 3 – DETAILED NOTES ON ALL FUNDS (Continued)
Amounts in the assigned fund balance classification are intended to be used by the County for specific purposes but do not meet the
criteria to be classified as committed. The Board of County Commissioners has, by resolution, assigned fund balance as it does when
appropriating fund balance for the difference between estimated revenues and appropriations in the subsequent year’s adopted budget.
Unlike commitments, assignments generally exist only temporarily. Additional action does not have to be taken to remove an
assignment.
Fund balances, as listed in aggregate in the Statement of Revenues, Expenditures and Changes in Fund Balance, are constrained to the
balance classification and activities of the funds. Constraints are at the level of which the fund was originally established.
The County has activity between funds for various purposes. Any balances outstanding at year end are reported as due from / to other
funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the
government-wide financial statements. Balances between the funds included in the governmental activities, the governmental and
internal service funds, are eliminated so that only the net amount is included as internal balances in the governmental activities’
column on the Statement of Net Position. Similarly, balances between the funds included in the business-type activities, the enterprise
funds, are eliminated so that only the net amount is included as internal balances in the business-type activities column on the
Statement of Net Position.
Certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are
reported at gross amounts as Transfers In / Out. While reported in fund financial statements, certain eliminations are made in the
preparation of the government-wide Statement of Activities. Transfers between the funds included in governmental activities are
eliminated so that only the net amount is included as transfers in the governmental activities’ column. Transfer between the funds in
business-type activities are eliminated so that only the net amount is included as transfers in the business-type activities column.
B. Segment Information
The County has three enterprise activities:
x The Solid Waste Fund is used to account for the operations of the County’s landfill at Knott Road and 27th Street, and four
transfer and recycle stations located throughout the County. The accumulation of resources that will be required for the
closure and post-closure costs associated with the sanitary landfill are also accounted for in the Solid Waste Fund.
x The Fair & Expo Center Funds is used to account for operations of the County’s Fair & Expo Center, including the annual
county fair.
x The RV Park Fund is used to account for the operations of the County’s Recreational Vehicle Park, located in Redmond,
Oregon.
NOTE 4 – OTHER INFORMATION
A. Risk Management
The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions;
injuries to employees; and natural disasters. The County purchases commercial insurance for property coverage, fidelity bonding,
excess workers’ compensation claims, excess general liability claims and stop loss on its medical/dental risks. It self-insures against
losses for general liability (for claims up to $1 million), workers’ compensation, medical and dental benefits, unemployment benefits
and other risks.
All operations of the County participate in the County’s self-insurance program, with the exception of Deschutes County 9-1-1 County
Service District. That District is covered under only the medical/dental plan and unemployment insurance. Settled claims have not
exceeded insurance coverage in any of the past three fiscal years.
-84- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
The County estimates liabilities for incurred losses on both reported and unreported claims for general and vehicle/fleet liability,
workers’ compensation, and employee medical coverage. Workers’ compensation, general and vehicle/fleet liability estimates are
based primarily on individual case estimates for reported claims and through historical data for unreported claims as determined by the
County’s Risk Management department. Liabilities are based on estimated total cost of settling claims. Liabilities include an amount
for claims for that have been incurred but not reported (IBNR). The result of the process to estimate the claims is not an exact amount
and accordingly claims are reevaluated periodically to consider the effects of inflation, recent claims settlement trends and other
economic and social factors.
Payments, from the funds whose activities are covered, are made to internal service insurance funds, based on the estimated need to
pay prior and current claims and to accumulate resources for future losses. The Insurance Fund, which accounts for all insurance
programs other than medical and dental, is reporting a net position as of June 30, 2022, of $2,962,492. The Health Benefits Fund,
which accounts for medical and dental insurance programs, is reporting a net position of $9,788,664 as of June 30, 2022, and
represents 42% of FY 2022 claims expense.
Changes in the Insurance Funds’ claim liabilities are as follows:
B. Contingent Liabilities and Commitments
The County is contingently liable with respect to lawsuits and other claims incidental to the ordinary course of its operations. Claims
covered by the County’s self-insurance are reviewed and losses are accrued based on the judgment of County management. According
to County management, based on advice of legal counsel with respect to such litigation and claims, ultimate disposition of these
matters will not have a material adverse effect on the financial position or results of County operations.
Additional contingent liabilities may exist in relation to operational services provided by the Health Services Department. The
Department is subject to numerous laws and regulations of federal, state, and local governments surrounding its clinical billing
practices (i.e., Medicare, Medicaid, prospective payments, etc.). As it stands, the County is unable to determine if its billing practices
will be reviewed for compliance and if any liability may result from such a review. The County’s current practice is to adjust revenue
in the year of settlement for any claims of this type.
As of June 30, 2022, the County had no material commitments outstanding.
Insurance Fund Health Benefits Total
Claims payable, June 30, 2020 4,679,316$ 449,643$ 5,128,959$
FY 2021 claims expense 4,668,426 17,760,230 22,428,656
FY 2021 claims paid (1,107,183) (17,681,724) (18,788,907)
Claims payable, June 30, 2021 8,240,559$ 528,149$ 8,768,708$
FY 2022 claims expense 534,591 23,365,427 23,900,017
FY 2022 claims paid (3,335,359) (22,864,529) (26,199,888)
Claims payable, June 30, 2022 5,439,791$ 1,029,046$ 6,468,837$
-85- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
C. Participation in Public Employees Retirement System
Plan descriptions: Employees of the County are provided with pensions through the Oregon Public Employees Retirement System,
(OPERS), which is a cost-sharing, multiple-employer defined benefit plan. All the benefits of OPERS are established by the Oregon
legislature pursuant to Oregon Revised Statute (ORS) Chapters 238 and 238A. The ORS Chapter 238 Defined Benefit Pension Plan,
known as Tier 1/Tier 2 is closed to new members hired on or after August 29, 2003. A second program, the Chapter 238A-OPERS
Pension Program (OPSRP-DB), is described in the second portion of this note. Membership in the programs is delineated based on
date of hire.
OPERS issues a publicly available financial report which can be obtained at:
https://www.oregon.gov/pers/EMP/Documents/GASB/2022/GASB_audit_report.pdf
Benefits Provided Under the Programs
Chapter 238-Tier One and Tier Two Chapter 238A-OPSRP-DB
Pension Benefits The OPERS retirement allowance is payable
monthly for life. The allowance may be selected
from 13 retirement benefit options that are
actuarially equivalent to the base benefit.
These options include survivorship benefits and
lump-sum refunds. The basic benefit is based on
years of service and final average salary. A
percentage (2.0 percent for Police and Fire
employees, 1.67 percent for General Service
employees) is multiplied by the number of years of
service and the final average salary. Benefits may
also be calculated under a formula plus an annuity
(for members who were contributing before August
21, 1981,) or a money match computation if a
greater benefit results. Monthly payments must be a
minimum of $200 per month or the member will
receive a lump-sum payment of the actuarial
equivalent of benefits to which he or she is entitled.
Under Senate Bill 1049, passed during the 2019
legislative session, the salary included in the
determination of final average salary will be limited
for all members beginning in 2021. The limit will
be equal to $197,730 in 2021, and will be indexed
with inflation in later years.
The ORS 238A Defined Benefit Pension Program
provides benefits to members hired on or after
August 29, 2003. This portion of the OPSRP provides a
life pension funded by employer contributions. Benefits
are calculated with the following formula for members
who attain normal retirement age:
Police and fire: 1.8 percent is multiplied by the number
of years of service and the final average salary. Normal
retirement age for police and fire members is age 60 or
age 53 with 25 years of retirement credit. To be
classified as a police or fire member, the individual must
have been employed continuously as a police or fire
member for at least five years immediately preceding
retirement.
General service: 1.5 percent is multiplied by the
number of years of service and the final average salary.
Normal retirement age for general service members is
65, or age 58 with 30 years of retirement credit.
Under Senate Bill 1049, passed during the 2019
legislative session, the salary included in the
determination of final average salary will be limited
for all members beginning in 2021. The limit will be
equal to $197,730 in 2021, and will be indexed with
inflation each year.
A member of the pension program becomes vested on
the earliest of the following dates: the date the member
completes 600 hours of service in each of five calendar
years, the date the member reaches normal retirement
age, and, if the pension program is terminated, the date
on which termination becomes effective.
-86- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
Contributions
OPERS funding policy provides for monthly employer contributions at actuarially determined rates. These contributions, expressed as
a percentage of covered payroll, are intended to accumulate sufficient assets to pay benefits when due. This funding policy applies to
the OPERS Defined Benefit Plan and the Other Post-Employment Benefit Plans. Ultimate authority for setting and changing the laws
governing contributions rests with the Oregon legislature.
Employer contribution rates during the period were based on the December 31, 2019, actuarial valuation, which became effective
July 1, 2021. The state of Oregon and certain schools, community colleges, and political subdivisions have made unfunded actuarial
liability payments, and their rates have been reduced. Employer contributions for the year ended June 30, 2022, were $14,841,836,
excluding amounts to fund employer specific liabilities, or employer specific side-accounts. The rates, presented as a percentage of
covered payroll, for the County in effect for the fiscal year ended June 30, 2022, were:
Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions
As of June 30, 2022, the County reported a liability of $79,782,076 for its proportionate share of the net pension liability. The net
pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was
determined by an actuarial valuation as of December 31, 2019. The County’s proportion of the net pension liability was based on the
County’s projected long-term contribution effort as compared to the total projected long-term contribution effort of all employers.
Rates of every employer have at least two major components:
Normal Costs: The economic value, stated as a percent of payroll, for the portion of each active member’s total projected retirement
benefit that is allocated to the upcoming year of service. The rate is in effect for as long as each member continues in OPERS-covered
employment. The current value of all projected future Normal Cost Rate contributions is the Present Value of Future Normal Costs
(PVFNC). The PVFNC represents the portion of the projected long-term contribution effort related to future service.
Chapter 238 - Tier One and Tier Two Chapter 238A - OPSRP-DB
General Service 20.73% 17.22%
Police and Fire 27.11% 21.58%
Chapter 238 - Tier One and Tier Two Chapter 238A - OPSRP-DB
Disability
Benefits
A member with 10 or more years of creditable service
who becomes disabled from other than duty-connected
causes may receive a non-duty disability benefit. A
disability resulting from a job-incurred injury or illness
qualifies a member (including OPERS judge
members) for disability benefits regardless of the
length of OPERS-covered service. Upon qualifying for
either a non-duty or duty disability, service time is
computed to age 58 (55 for Police and Fire members)
when determining the monthly benefit.
A member who has accrued 10 or more years of
retirement credits before the member becomes disabled
or a member who becomes disabled due to job-related
injury shall receive a disability benefit of 45 percent of
the member’s salary determined as the last full month of
employment before the disability occurred.
Benefit Changes
after Retirement
Members may choose to continue participation in a
variable account after retiring and may experience
annual benefit fluctuations due to changes in the fair
value of the underlying global equity investments of
that account.
No ability to change.
Cost of Living
Adjustments
Under ORS 238.360, monthly benefits are adjusted
annually through cost-of-living changes (COLA). The
COLA is capped at 2.0 percent.
Under ORS 238.360, monthly benefits are adjusted
annually through cost-of-living changes (COLA). The
COLA is capped at 2.0 percent.
-87- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
Unfunded Actuarial Liability Rate (UAL): If system assets are less than the actuarial liability, a UAL exists. UAL can arise in a
biennium when an event such as experience differing from the assumptions used in the actuarial valuation occurs. An amortization
schedule is established to eliminate the UAL that arises in a given biennium over a fixed period of time if future experience follows
assumptions. The UAL Rate is the upcoming year’s fixed component of the cumulative amortization schedules, stated as a percent of
payroll.
The employer’s PVFNC depends on both the normal cost rates charged on the employer’s payrolls, and on the underlying
demographics of the respective payrolls. For OPERS funding, employers have up to three different payrolls, each with a different
normal cost rate: (1) Tier 1/Tier 2 payroll, (2) OPSRP general service payroll, and (3) OPSRP police and fire payroll.
Since many governments in Oregon have sold pension obligation bonds and deposited the proceeds with OPERS (referred to as side
accounts or transitional liability or surplus), adjustments are required. After each employer’s projected long-term contribution effort is
calculated, that amount is reduced by the value of the employer’s side account, transitional liability/surplus, and the pre-SLGRP
liability/surplus (if any). This is done as those balances increase/decrease the employer’s projected long-term contribution effort
because side accounts are effectively pre-paid contributions.
Looking at both rate components, the projected long-term contribution effort is the sum of the PVFNC and UAL. The PVFNC part of
the contribution effort pays for the value of future service while the UAL part of the contribution effort pays for the value of past
service not already funded by accumulated contributions and investment earnings. Each of the two contribution effort components are
calculated at the employer-specific level. The sum of these components across all employers is the total projected long-term
contribution effort.
As presented, on June 30, 2022 (measurement date of June 30, 2021), the County’s proportion was 0.66671299 percent, which was an
increase of 3.83% from its proportion presented on June 30, 2021 (measurement date of June 30, 2020).
For the year ended June 30, 2022, the County recognized a pension expense of $14,841,836. At June 30, 2022, the County reports
deferred outflows of resources and deferred inflows of resources related to pensions from the following sources as shown in note 4.
Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual experience 7,468,123$ -$
Changes of assumptions 19,971,856 209,967
Net difference between projected and actual earnings on investments - 59,062,052
Changes in proportionate share 5,338,002 1,987,611
Contributions made to the plan subsequent to measurement date 14,841,836 -
Differences between employer contribution and employer's
proportionate share of system contributions 8,708,163 1,229,848
56,327,980$ 62,489,478$
Net Deferred Inflow of Resources (6,161,498)$
Less: Contributions Made Subsequent to Measurement Date 14,841,836
(21,003,334)$
-88- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
The County’s contributions made subsequent to the measurement date will be recognized in the County’s pension expense in the
following year. The net amount of the County’s remaining deferred outflows of resources and deferred inflows of resources that will
be recognized in the County’s pension expense in the subsequent five years in the aggregate are shown in the table below.
Actuarial Assumptions
The employer contribution rates, effective July 1, 2021, through June 30, 2023, were set using the entry age normal actuarial cost
method. For the Tier One / Tier Two component of the OPERS Defined Benefit Plan, this method produced an employer contribution
rate consisting of (1) an amount for normal cost (the estimated amount necessary to finance benefits earned by the employees during
the current service year), and (2) an amount for the amortization of unfunded actuarial accrued liabilities, which are being amortized
over a fixed period with new unfunded actuarial accrued liabilities being amortized over 22 years.
For the OPSRP Pension Program component of the PERS Defined Benefit Plan, this method produced an employer contribution rate
consisting of (a) an amount for the normal cost (the estimated amount necessary to finance benefits earned by the employees during
the current service year), (b) an actuarially determined amount for funding a disability benefit component, and (c) an amount for the
amortization of unfunded actuarially accrued liabilities, which are being amortized over a fixed period with new unfunded actuarially
accrued liabilities being amortized over 16 years.
A summary of the economic assumptions used for the December 31, 2019, actuarial valuation are shown below:
1st Fiscal Year - Fiscal Year 2023 (1,949,039)$
2nd Fiscal Year - Fiscal Year 2024 (2,701,757)
3rd Fiscal Year - Fiscal Year 2025 (5,537,521)
4th Fiscal Year - Fiscal Year 2026 (12,916,272)
5th Fiscal Year - Fiscal Year 2027 2,101,255
Total (21,003,334)$
Valuation Date December 31, 2019
Measurement Date June 30, 2021
Experience Study 2018, published July 24, 2019
Actuarial assumptions:
Actuarial cost method Entry Age Normal
Inflation rate 2.40 percent
Long-term expected rate of return 6.90 percent
Discount rate 6.90 percent
Projected salary increases 3.40 percent
Cost of living adjustments Blend of 2.00% COLA and graded COLA (1.25%/0.15%) in accordance with
Moro Decision; blend based on service
Mortality Healthy retirees and beneficiaries:
Pub-2010 Healthy Retiree, sex distinct, generational with Unisex,
Social Security Data Scale, with job category adjustments and
set-backs as described in the valuation.
Active members:
Pub-2010 Employee, sex distinct, generational with Unisex,
Social Security Data Scale, with job category adjustments and
set-backs as described in the valuation.
Disabled retirees:
Pub-2010 Disable Retiree, sex distinct, generational with
Unisex, Social Security Data Scale, with job category
adjustments and set-backs as described in the valuation.
-89- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
Actuarial valuations of an on-going plan involve estimates of the value of reported amounts and assumptions about the probability of
events far into the future. Actuarially determined amounts are subject to continual revision as actual results are compared to past
expectations and new estimates are made about the future. Experience studies are performed as of December 31st of even numbered
years. The economic assumptions and estimates shown above are based on the experience study which reviewed experience for the
four-year period ended December 31, 2018.
The long-term expected rate of return on plan investments was developed based on the forward-looking capital market economic
model. The table below presents the assumptions related to asset allocation and expected rates of return by major asset class. The
target allocation and best estimates of arithmetic real rates of return for each major class are summarized in the following table:
* Based on the OIC Statement of Investment Objectives and Policy Framework for the Oregon Public Employees Retirement Fund, revised as of June 2, 2021.
Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent for the Defined Benefit Pension Plan. The projection of
cash flows used to determine the discount rate assumed that contributions from plan members and those of the contributing employers
are made at the contractually required rates, as actuarially determined. Based on those assumptions, the pension plan’s fiduciary net
position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on pension plan investments for the Defined Benefit Pension Plan was applied to all periods of projected
benefit payments to determine the total pension liability.
Sensitivity of the County’s Proportionate share of the Net Pension Liability (Asset) to Changes in the Discount Rate
The following presents the County’s proportionate share of the Net Pension Liability calculated using the discount rate of 6.90
percent, as well as what the County’s proportionate share of the Net Pension Liability would be if it were calculated using a discount
rate that is 1-percentage point lower (5.90 percent) or 1-percentage point higher (7.90 percent) than the current rate:
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued OPERS financial report that
can be found at http://www.oregon.gov/pers.
Asset Class
Target
Allocation *
Rebalancing
Range %
Expected Annual
Policy Return %
Public Equity 32.50% 27.5 – 37.5 7.30%
Private Equity 17.50% 14.0 – 21.0 9.20%
Total Equity 50.00% 45.0 – 55.0
Fixed Income 20.00% 15.0 – 25.0 2.80%
Risk Parity 2.50% 0.0 – 2.5 6.30%
Real Estate 12.50% 9.5 – 15.5 7.00%
Alternatives 15.00% 7.5 – 17.5 7.00%
Total Fund 100.00% 6.90%
1% Decrease
(5.90%)
Discount Rate
(6.90%)
1% Increase
(7.90%)
Proportionate share of Net Pension
Liability (Asset) 156,672,912$ 79,782,076$ 15,452,354$
-90- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
D. Other Post-Employment Benefits (OPEB)
The County participates in two OPEB plans to provide certain healthcare benefits to retirees. The first is a multi-employer cost
sharing defined benefit plan administered by the Oregon Public Employees Retirement System known as the Retirement Health
Insurance Account (RHIA). The second is a single employer defined benefit postemployment healthcare plan administered by the
County known as the County Plan.
OPEB Activity and Balances for the Year Ended June 30, 2022 (RHIA & County Plan)
Oregon Public Employees Retirement System – Retirement Health Insurance Account (RHIA)
Plan Description
As a member of Oregon Public Employees Retirement System (OPERS) the County contributes to the Retirement Health
Insurance Account (RHIA) for each of its eligible employees. RHIA is a cost-sharing, multiple-employer, defined benefit, other
postemployment benefit plan administered by OPERS. RHIA pays a monthly contribution (currently $60 per month) toward the
cost of Medicare companion health insurance premiums of eligible retirees. Oregon Revised Statute (ORS) 238.420 established
this trust fund. Authority to establish and amend the benefit provisions of RHIA reside with the Oregon Legislature. The Plan is
closed to new entrants hired on or after August 29, 2003. OPERS issues a publicly available financial report that includes financial
statements and required supplementary information. That report may be obtained by writing to Oregon Public Employees
Retirement System, PO Box 23700, Tigard, OR 97281-3700. The reports and other related schedules including plan assumptions,
methods and plan provisions may also be found on the PERS website at https://www.oregon.gov/pers/EMP/Pages/GASB.aspx.
RHIA County Plan Total
Total OPEB Liability -$ 36,176,304$ 36,176,304$
Net OPEB Asset 1,834,569 - 1,834,569
Deferred Outflows
Contributions subsequent to the measurement date 11,491 - 11,491
Changes in proportionate share 101,847 - 101,847
Differences between expected and actual experience - 2,705,575 2,705,575
Changes of assumption or other inputs 36,097 2,647,377 2,683,474
Deferred Outflows - Total 149,435 5,352,952 5,502,387
Deferred Inflows
Net difference between projected and actual
earnings on investments 435,991 - 435,991
Changes in proportionate share 623 - 623
Differences between expected and actual experience 51,041 2,916,055 2,967,096
Changes of assumption or other inputs 27,292 4,131,394 4,158,686
Deferred Inflows - Total 514,947 7,047,449 7,562,396
OPEB (Income) Expenses (230,250) 2,712,396 2,482,146
Category
-91- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
Contributions
Participating public employers are contractually required to contribute to RHIA at a rate assessed each biennium by OPERS. For
fiscal year 2021, the rate is 0.06% of annual covered payroll for Tier 1/Tier 2 employees and 0.00% for OPSRP employees. The
OPERS sets the net-retiree healthcare rate based on the estimated OPEB expense of the employer, an amount actuarially
determined in accordance with the parameters of GASB Statement No. 75, Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions. The OPEB expense represents the annual cost allocated to the current year (service
cost) and the amortization of any unfunded accrued liability of the plan. The unfunded accrued liabilities are amortized over a
closed period equal to the average of the expected remaining lives of all employees that are provided with OPEB through the
OPEB plan (active employees and inactive employees). The County's contributions to RHIA were consistent with the net-retiree
healthcare rate as charged by OPERS. The County paid $11,491 for RHIA during fiscal year 2022.
Actuarial methods and assumptions for the RHIA plan mirror those of the PERS retirement system itself and can be found in Note
Note 4C – Participation in Public Employees Retirement System. Healthcare cost trends are not applicable to this plan as the
benefits are a fixed dollar amount per month. The County’s proportionate share of the RHIA plan for FY 2021 is .53423581%. The
proportionate share for each employer participating in the Plan was determined by the actuaries based upon each employer’s
contribution to the RHIA program during the measurement period. The County’s proportionate share declined from .59129389%
in the prior measurement period.
The following presents the County’s proportionate share of the net OPEB liability (asset) for the RHIA calculated using the
discount rate of 6.90 percent, as well as what the County’s proportionate share of the net OPEB liability (asset) would be if it were
calculated using a discount rate that is 1-percentage point lower (5.90 percent) or 1-percentage point higher (7.90 percent) than the
current rate:
The RHIA plan assets are included in the PERS retirement system cash management efforts. Information related to the PERS Plan
assets investment allocations are included in Note 4C – Participation in Public Employees Retirement System included in these
financial statements.
The County’s contributions made subsequent to the measurement date will be recognized in the County’s OPEB expense in the
following year. The net amount of the County’s share of the RHIA remaining deferred outflows of resources and deferred inflows
of resources that will be recognized in the County’s OPEB expense in the subsequent four years in the aggregate are shown in the
table below.
1% Decrease Current Discount Rate 1% Increase
(5.90%) (6.90%) (7.90%)
(1,622,407)$ (1,834,569)$ (2,015,806)$
Proportionate share of net RHIA
OPEB liability (asset)
Subsequent Fiscal Years
Deferred Outflow/(Inflow) of Resources
(prior to post-measurement date contributions)
FY 2023 (80,609)$
FY 2024 (59,132)
FY 2025 (99,538)
FY 2026 (137,724)
Total (377,003)$
-92- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
Other Post-Employment Benefits – Deschutes County Plan
Plan Description
The Deschutes County Retiree Health Plan is a single employer defined benefit postemployment healthcare plan that provides
medical benefits to eligible retired employees of Deschutes County and Deschutes County 9-1-1 Service District and their
beneficiaries. The plan has two components: the Self-Pay Health Plan (COBRA) which is required by Oregon Revised Statutes
243.303 to provide retirees with group health and dental insurance from the date of retirement to age 65 at the same rate provided
to current employees and the Subsidized Health Plan under which the County pays all or part of the health care costs for eligible
retirees under several collective bargaining agreements. The criteria to determine whether an employee is eligible include years of
service, employee age, disability due to line of duty and whether the employee has vested in the respective retirement plan.
Employees who retire from the County with more than fifteen (15) years and less than thirty (30) years of fulltime service are
eligible to receive a County contribution towards their monthly insurance premiums until age sixty-five (65) or until eligible for
Medicare, in accordance with a schedule recommended by the Employee Benefit Advisory Committee (EBAC) and approved by
the Board of County Commissioners. The schedule of retiree premiums and County contributions is shown below for calendar year
2022.
Active Employee
Monthly Premiums:
Standard
Plan
High Deductible
Plan
Dental
Plan
Composite Rate 1,462.13$ 890.78$ 162.44$
*Opt-out stipend is $125 to employee per month.
30+ Years of 1.0 FTE Service:
Retiree Monthly
Premiums (dental):
Standard
Plan
Dental
Plan
Retiree Only 891.00$ 66.00$
Retiree + Spouse 1,783.00$ 133.00$
Retiree + Children 1,559.00$ 116.00$
Retiree + Family 2,451.00$ 182.00$
<30 Years of Service:
Retiree Monthly
Premiums:
Standard
Plan
High Deductible
Plan
Dental
Plan
Years of
Service:
County Contribution
per years of service:
Retiree Only 891.00$ 704.00$ 66.00$ 0-14 -$
Retiree + Spouse 1,783.00$ 1,395.00$ 133.00$ 15-19 202.00$
Retiree + Children 1,559.00$ 1,221.00$ 116.00$ 20-24 406.00$
Retiree + Family 2,451.00$ 1,918.00$ 182.00$ 25-29 608.00$
COBRA Monthly
Premiums:
Standard
Plan
High Deductible
Plan
Dental
Plan
Employee Only 891.00$ 704.00$ 66.00$
Employee + Spouse 1,783.00$ 1,395.00$ 133.00$
Employee + Children 1,559.00$ 1,221.00$ 116.00$
Employee + Family 2,451.00$ 1,918.00$ 182.00$
30+ Year Retiree cost share is
$85 of Medical Plan and $5 of
Dental Plan.
COBRA participant pays 100% of
premium. 2% Admin Fee is
charged in addtion to rates.
Deschutes County Employee Benefit Plan
Rates for January 1, 2022 - December 31, 2022
Rates Premium Cost Sharing
Employee cost share is $85 of
Medical Plan and $5 of Dental
Plan.
-93- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
As of June 30, 2022, there were 1,101 active employees that could be eligible for the plan. As of that date, 63 retirees and
surviving spouses were insured through the County Plan. The County funds the benefits on a pay-as-you-go basis. As a result,
there are no assets being accumulated by the County to pay for future benefits.
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability
of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare
cost trend. Amounts determined regarding the Total OPEB Liability of the plan and the annual OPEB expense of the employer are
subject to continual revision as actual results are compared with past expectations and new estimates are made about the future.
The schedule of changes in the County’s Total OPEB Liability, presented as required supplementary information, presents trend
information about whether the Total OPEB Liability is increasing or decreasing over time relative to the covered-employee payroll.
The measurement date of the actuarial results presented is June 30, 2021.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer
and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing
of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include
techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of
assets, consistent with the long-term perspective of the calculations.
Assumptions used in calculating the actuarial liabilities associated with the Deschutes County Retiree Health Plan include an
assumed discount rate of 2.16%; an assumed inflation rate of 2.5% for all future years; an insurance premium annual trend rate of
5.00% into perpetuity; a retiree health claims annual trend rate of 5.00% into perpetuity; and retirement rates used by Oregon
PERS adjusted for County trends. The 2.16% discount rate assumption is the June 30, 2021, rate in the 20-Year General Obligation
Municipal Bond Index published by Bond Buyer. The annual salary increase for employees are assumed to be 3.50% in all future
years. Rates of withdrawal and mortality are generally the same rates that were used in the December 31, 2018, actuarial valuation
of the Oregon Public Employees Retirement System as referenced in Note 4C – Participation in Public Employees Retirement
System.
The actuarial cost method used in the valuation of this plan is the Entry Age Normal Method. Under this method, the actuarial
present value of the projected benefits of each active employee included in the valuation is allocated on a level dollar basis over the
service of the active employee between assumed Entry Age (date of hire) and assumed Exit Age(s). The portion of this actuarial
present value allocated to the valuation year is called the service cost for that active employee. The sum of these individual service
costs is the Plan’s Service Cost for the valuation year. The present value of benefits for current retirees plus the accumulated value
of all prior service costs is the Total OPEB Liability. Under this method, the actuarial gains (losses), as they occur, reduce
(increase) the Total OPEB Liability. The Deschutes County Retiree Health Plan is deemed “unfunded” in accordance with the
relevant GASB statements.
-94- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
Changes in Total OPEB Liability
Total OPEB liability for the County Plan as of the measurement date is presented below showing the sensitivity of that amount to a
1% higher or lower Discount rate and a 1% higher or lower Health Care trend rate:
The County’s contributions made subsequent to the measurement date will be recognized in the County’s OPEB expense in the
following year. The net amount of the County’s deferred outflows of resources and deferred inflows of resources that will be
recognized in the County’s OPEB expense in the subsequent five years, and in the aggregate, are shown in the table below.
County Plan
Balance at 6/30/2021 34,240,123$
Changes for the year:
Service cost 2,432,393
Interest 726,383
Benefit payments (1,222,595)
Net changes 1,936,181
Balance at 6/30/2022 36,176,304$
Category
1% Decrease Current Discount Rate 1% Increase
(1.16%) (2.16%) (3.16%)
Total OPEB Liability on June 30, 2022 39,704,876$ 36,176,304$ 32,913,512$
Current Health Care
1% Decrease Trend Rates 1% Increase
Total OPEB Liability on June 30, 2022 31,228,105$ 36,176,304$ 42,151,482$
Subsequent Fiscal Years
Deferred Outflow/(Inflow) of Resources
(prior to post-measurement date contributions)
FY 2023 (446,380)$
FY 2024 (446,380)
FY 2025 (446,380)
FY 2026 (446,380)
FY 2027 91,023
Total (1,694,497)$
-95- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
E. Landfill Closure and Postclosure Care Costs
State and Federal laws and regulations require that the County place a final cover on its landfill sites and perform certain maintenance
and monitoring functions at the sites for a minimum of 30 years after closure. In addition to operating expenses related to current
activities of the landfill site, an expense provision and related liability are recognized based on the estimated future closure and
postclosure care costs that will be incurred near or after the date the landfill no longer accepts waste. The recognition of the closure
and postclosure care costs for Knott Landfill is based on remaining capacity of the landfill. It is estimated that the total cost for the
closure and postclosure of Knott Landfill is $23,662,456 which includes the current cost of equipment, facilities and services required
to close, monitor and maintain the landfill. The postclosure costs estimated for the County’s Demo and Southwest sites are estimated
at $1,171,170 and $963,270, respectively.
The amount of closure and postclosure costs to recognize each year is based on engineering estimates of capacity remaining at the
landfill. By estimating the capacity remaining at the landfill instead of calculating the capacity used, based on the cubic feet of
material added during the year, the County is better able to recognize the benefit of natural compression occurring within the solid
waste cells.
Through June 30, 2022, $15,481,987 has been recognized as expense and $2,739,715 has been paid, resulting in a Closure / Post-
Closure liability of $12,288,086 at June 30, 2022. Based on current estimated costs, an additional $9,908,472 will be recognized as
closure and postclosure expense through 2029, the date the landfill is currently projected to be filled to capacity.
For the past several years, the County has designated resources for future closure and postclosure care and it anticipates continuing to
do so. The County meets the “Local Government Financial Test” which provides financial assurance as to the County’s ability to meet
its financial obligations for closure and postclosure.
F. Fund Structure
The County maintains certain additional sub-funds for specific management needs. These sub-funds are consolidated into the
appropriate fund for financial reporting purposes as required by generally accepted accounting principles.
Major Funds – Governmental
x General Fund – accounts for the financial operations of the County which are not accounted for in any other fund. Principal
sources of revenues are property taxes and revenues from the State of Oregon and Federal government. Expenditures are
primarily for general government activities including assessment, taxation, district attorney, and county clerk.
Sub-funds of the General Fund include:
x Economic Development – Loan repayment and interest revenues for loans and grants to business and not-for-profit
entities.
x Court Technology Reserve – Transfers in and available resources for upgrades to video arraignment equipment.
x Assessor, Clerk & Tax Reserve – Transfers in and available resources for the upgrade or replacement of the
assessment and taxation system for the County’s property tax activities and for Clerk’s election equipment.
x Project Development – Transfers in, proceeds from sale of County lands and inter-fund rents. Resources are
transferred to debt service funds and used to acquire real property for use by the County.
x General County Projects – Property taxes and inter-fund charges for upgrades, remodels and major maintenance
projects of existing County real property.
x General Capital Reserve – Transfers in and available resources designated for construction or remodel of County-
owned real property.
x Community Justice, Juvenile – State grants and fees for juvenile delinquency programs within the County.
x Code Abatement – Available resources for enforcement of County solid waste and sanitation codes.
x Vehicle Maintenance and Replacement – Transfers from participating County funds and departments to be used for
vehicle replacement and repair.
-96- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
x Sheriff’s Office – Revenues from Sheriff’s services and payments from Countywide and Rural Law Enforcement Districts,
pursuant to intergovernmental agreements, used for public safety, including the operation of the adult jail.
x Countywide Law Enforcement District (District #1) – Property taxes used to fund Sheriff’s Office countywide public safety
activities, including the operation of the adult jail.
x Rural Law Enforcement District (District #2) – Property taxes used to fund Sheriff’s Office public safety in rural areas.
x Road – State gas tax apportionment and Federal payments for building and maintaining public roads and highways.
x Road Capital Improvement Plan - Resources from inter-fund transfers for Road’s Capital Improvement Plan.
x Health Services – Fees for services, Federal and State grants for community wide health care, mental health services and
counseling.
x American Rescue Plan – Federal funds to be appropriated by the Board of County Commissioners in support of COVID-19
recovery.
Major Funds – Proprietary – Enterprise
x Solid Waste – Fees and charges for services for the operation, maintenance, closure and postclosure monitoring of the
County’s sanitary landfill and transfer and recycle stations.
x Fair & Expo Center – Fees and inter-fund transfers for the operation of a fair and expo center including the annual county
fair.
x RV Park – Charges for space rental and transfers for the operation and maintenance of the County’s recreational vehicle park
and debt service.
Nonmajor Governmental Funds
Special Revenue Funds
x Justice Court – Fines, fees and General Fund transfers for operating a justice court.
x Park Acquisition and Development – Apportionment from the State of Oregon from recreational vehicle fees.
x Park Development Fees – Fees paid by developers in lieu of land donation for park development.
x County School – Local taxes and Federal Forest receipts for education.
x Special Transportation – Federal and State grants for public transit services.
x Taylor Grazing – Federal funds administered by State for rangeland improvement.
x Transient Room Tax – Lodging tax for promotion of tourism and County services.
-97- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
x Video Lottery – State’s video lottery apportionment for grants promoting economic development.
x Transient Room Tax-1% – Lodging taxes for marketing of recreational facilities.
x Foreclosed Land Sales – Land sale proceeds to reimburse costs of supervision and maintenance of properties acquired
through tax foreclosure.
x Victims’ Assistance – Grants and General Fund transfers for providing assistance to crime victims.
x Law Library – State shared revenues for supporting law library services.
x County Clerk Records – Fees for upgrading storage and retrieval systems.
x Court Facilities – Fines and fees to provide security in the court building.
x Communications System Reserve – Accumulated resources which will be used for replacement of the countywide
communication system.
x Community Development – Fees and charges for services for planning, building safety, education and public services.
x CDD - Groundwater Partnership – transfers for maintenance of water quality and open space and fees from developers
for the protection of groundwater, including rebates for replacement of septic systems.
x Newberry Neighborhood – Proceeds from land sales and grants for maintenance of water quality and open space.
x GIS (Geographic Information Systems) Dedicated – Recording fees and sales for map data system.
x Natural Resource Protection – Grants for the control of noxious weeds and promotion of healthy forests.
x Federal Forest Title III – Federal monies for grants related to National Forest activities in Deschutes County.
x Surveyor – Fees for survey measurements, plat reviews and document filing.
x Public Land Corner Preservation – Fees for maintaining permanent monuments of survey corner positions.
x Countywide Transportation SDC Improvement – Fees from developers and builders for upgrades and expansion of
county road infrastructure.
x Dog Control – Licenses, fees and donations for animal control.
x Adult Parole and Probation – Charges for services and State Department of Corrections grant for County justice
program.
x PERS Reserve – Charges to County’s operating funds and General Fund transfers to maintain a reserve to off-set
increases in the cost of retirement benefits as a result of an increase in the PERS rate.
-98- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
x Deschutes County 9-1-1 County Service District – Property taxes, charges for services and grants for operations of
countywide emergency call center.
x Deschutes County Extension and 4-H Service District – Property taxes for Oregon State University’s Extension Service
programs.
Capital Projects Fund
x Campus Public Safety – Resources from inter-fund transfers for public safety campus improvements.
Debt Service Fund
x Full Faith and Credit Debt Service Fund – Long-term operating lease payments and inter-fund transfers for debt service
payments on bonds and notes issued for remodel and acquisition of real property, purchase of long-lived personal
property and funding of pension liability.
Nonmajor Proprietary Funds – Internal Service Funds
Internal Service Funds
x Facilities – Interfund charges for custodial, repairs and maintenance for County facilities.
x Administrative Services – Interfund charges for services provided by County administration.
x Board of County Commissioners – Interfund charges for services provided by the County’s commissioners.
x Finance – Interfund charges for services provided by Finance Department.
x Finance Reserve – Interfund charges for purchase of financial software.
x Legal – Interfund charges for services provided by Legal Department.
x Human Resources – Interfund charges for services provided by the Human Resources Department.
x Information Technology – Interfund charges for services provided by IT Department.
x Information Technology Reserve – Interfund charges for future technology improvements.
x Insurance – Interfund charges for general liability, property, vehicle, workers’ compensation and unemployment
insurance.
x Health Benefits – Interfund charges for medical and dental insurance.
-99- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
G. Subsequent Event – Bonds
During August 2022, the County entered into Full Faith and Credit Financing Agreement, Series 2022 for the remodel of Negus
Transfer Station. Bond proceeds totaled $21,411,848, par amount of $18,220,000, true interest costs of 3.3%, and maturity date of
June 30, 2043. County contributions included $95,180 for underwriter’s discount and $116,668 for costs of issuance.
Future debt service requirements on Full Faith and Credit Refunding Financing Agreement, Series 2022, are as follows:
H. Adoption of New Standard
As of July 1, 2021, the County adopted GASB Statement No. 87, Leases. GASB 87 requires recognition of certain lease assets and
liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources
based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle
that leases are financings of the right to use an underlying asset. Under GASB 87, a lessee is required to recognize a lease liability and
an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources,
thereby enhancing the relevance and consistency of information about governments’ leasing activities. Lease where the maximum
possible lease term is one year or less continue to be reported as operating leases. Leases that transfer ownership and contain no
cancellation provisions are reported by the lessee and sale of an asset by the lessor. There was no impact to beginning net position or
fund balance with the implementation of GASB 87.
County as Lessee
As a result of implementing GASB 87, the County has recorded the following adjustments to July 1, 2021, beginning balances:
Year of
Maturity Principal Interest
2023 -$ 685,781$
2024 550,000 911,000
2025 580,000 883,500
2026 605,000 854,500
2027 640,000 824,250
2028-2032 3,705,000 3,608,750
2033-2037 4,725,000 2,585,500
2038-2042 6,025,000 1,280,750
2043 1,390,000 69,500
Total 18,220,000$ 11,703,531$
Government-wide Statement of Net Position
Governmental Activities
Lease Assets 2,480,030$
Lease Payable 2,480,030$
Internal Service Funds Statement of Net Position
Lease Assets 12,040$
Lease Payable 12,040$
-100- Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2022
NOTE 4 – OTHER INFORMATION (Continued)
County as Lessor
As a result of implementing GASB 87, the County has recorded the following adjustments to July 1, 2021, beginning balances:
Government-wide Statement of Net Position
Lease Receivable 1,932,915$
Deferred Inflows of Resources Leases 1,932,915$
Governmental Funds Balance Sheet
Lease Receivable 1,529,796$
Deferred Inflows of Resources Leases 1,529,796$
Internal Service Funds Statement of Net Position
Lease Receivable 403,119$
Deferred Inflows of Resources Leases 403,119$
-101- Totals may not foot due to rounding
Required Supplementary Information
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-102-
2015 2016 2017 2018 2019 2020 2021 2022
Proportion of the net
pension liability (asset)0.61% 0.64% 0.62% 0.62% 0.63% 0.66% 0.64% 0.67%
Proportionate share of the
net pension liability (asset)(13,913,943)$ 36,983,685$ 93,391,575$ 83,905,406$ 95,837,777$ 114,720,172$ 139,927,482$ 79,782,076$
Covered payroll 54,795,204$ 57,047,593$ 59,420,146$ 62,715,717$ 67,091,346$ 72,086,900$ 77,809,516$ 85,677,368$
Proportionate share of the
net pension liability (asset)
as a percentage of its
covered payroll -25.39% 64.83% 157.17% 133.79% 142.85% 159.14% 179.83% 93.12%
Plan fiduciary net position
as a percentage of the
total pension liability 103.59% 91.88% 80.53% 83.12% 82.07% 80.23% 75.79% 87.57%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30 of the previous year.
Deschutes County, Oregon
Schedule of Proportionate Share of the Net Pension Liability (Asset)
Oregon Public Employees Retirement System
Last Eight Fiscal Years*
-103- See notes to required supplementary information
Totals may not foot due to rounding
2015 2016 2017 2018 2019 2020 2021 2022
Contractually required
contributions 5,258,200$ 5,785,558$ 5,971,466$ 8,534,158$ 9,182,373$ 14,075,061$ 13,817,681$ 14,841,836$
Contributions in relation to
the contractually required
contribution 5,258,200$ 5,785,558$ 5,971,466$ 8,534,158$ 9,182,373$ 14,075,061$ 13,817,681$ 14,841,836$
Contribution deficiency
(excess)- - - - - - - -
County's covered payroll 57,047,593$ 59,420,146$ 62,715,717$ 67,091,346$ 72,086,900$ 77,809,516$ 85,677,368$ 89,691,054$
Contributions as a percentage
of covered payroll 9.22% 9.74% 9.52% 12.72% 12.74% 18.09% 16.13% 16.55%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30.
Schedule of Net Pension Liability (Asset) Employer Contributions
Oregon Public Employees Retirement System
Last Eight Fiscal Years*
Deschutes County, Oregon
-104- See notes to required supplementary information
Totals may not foot due to rounding
2018 2019 2020 2021 2022
Service cost 1,756,755$ 1,339,312$ 1,386,188$ 2,350,138$ 2,432,393$
Interest 1,152,108 1,184,266 849,681 549,528 726,383
Changes of assumptions and other inputs - (11,017,853) - 6,445,394 -
Benefit payments (1,428,996) (1,079,974) (1,050,615) (1,092,103) (1,222,595)
Net change in OPEB liability 1,479,867 (9,574,249) 1,185,254 8,252,957 1,936,181
Total OPEB liability - beginning 32,896,294 34,376,161 24,801,912 25,987,166 34,240,123
Total OPEB liability - ending 34,376,161$ 24,801,912$ 25,987,166$ 34,240,123$ 36,176,304$
Covered-employee payroll 65,409,667$ 69,941,231$ 72,389,174$ 85,677,368$ 89,691,054$
Total OPEB liability as a percentage of payroll 52.6% 35.5% 35.9% 40.0% 40.3%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
Deschutes County, Oregon
Schedule of Changes in the County's Total OPEB Liability
Deschutes County Plan
Last Five Fiscal Years*
-105- See notes to required supplementary information
Totals may not foot due to rounding
2017 2018 2019 2020 2021 2022
Proportion of the net
OPEB liability (asset) 0.62% 0.61% 0.63% 0.66% 0.59% 0.53%
Proportionate share of the
net OPEB liability (asset) 167,543$ (252,752)$ (707,109)$ (1,270,129)$ (1,204,828)$ (1,834,569)$
Covered payroll 59,447,651$ 62,728,445$ 67,106,755$ 72,086,900$ 77,809,516$ 85,677,368$
Proportionate share of the
net OPEB liability (asset)
as a percentage of its
covered payroll 0.28% -0.40% -1.05% -1.76% -1.55% -2.14%
Plan fiduciary net position
as a percentage of the
total OPEB liability 94.15% 108.88% 123.99% 144.36% 150.07% 183.86%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30 of the previous year.
Deschutes County, Oregon
Schedule of the Proportionate Share of the Net OPEB Liability (Asset)
Oregon Public Employees Retirement System (OPEB-RHIA Component)
Last Six Fiscal Years*
-106- See notes to required supplementary information
Totals may not foot due to rounding
2017 2018 2019 2020 2021 2022
Contractually required
contribution 301,513$ 304,046$ 325,768$ 42,226$ 14,294$ 11,491$
Contributions in relation to
the contractually required
contribution 301,513$ 304,046$ 325,768$ 42,226$ 14,294$ 11,491$
Contribution deficiency
(excess) - - - - - -
County's covered payroll 62,728,445$ 67,106,755$ 72,086,900$ 77,809,516$ 85,677,368$ 89,691,054$
Contributions as a percentage
of covered payroll 0.48% 0.45% 0.45% 0.05% 0.02% 0.01%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30 of the previous year.
Schedule of Net OPEB Liability (Asset) Employer Contributions
Oregon Public Employees Retirement System (OPEB-RHIA Component)
Last Six Fiscal Years*
Deschutes County, Oregon
-107- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 3,160,961$ 3,160,961$ 2,638,823$ (522,138)$
Intergovernmental 4,112,382 4,212,390 4,017,607 (194,783)
Investment earnings 194,326 194,326 141,962 (52,364)
Licenses and permits 33,775 33,775 38,175 4,400
Taxes - property 32,902,716 32,902,716 33,194,999 292,283
Transfers in 260,000 260,000 260,000 -
Revenues Total 40,664,160 40,764,168 40,291,566 (472,602)
Expenditures
Current:
General Government | Assessor 5,454,784 5,454,784 5,157,534 297,250
General Government | Board of Property Tax Appeal 82,911 82,911 77,147 5,764
General Government | Clerk and Elections 2,080,739 2,080,739 1,735,214 345,525
General Government | Non-Departmental 1,414,196 1,614,196 1,485,453 128,743
General Government | Property Management 376,061 380,061 360,274 19,787
General Government | Tax Office 932,570 932,570 886,019 46,551
Health and Welfare | Veterans' Services 709,161 795,189 762,328 32,861
Public Safety | District Attorney 9,701,727 9,715,707 8,677,696 1,038,011
Public Safety | Medical Examiner 242,652 242,652 241,582 1,070
Not allocated to organizational units:
Transfers in 29,922 29,922 29,922 -
Transfers out 22,157,682 22,182,682 22,037,084 145,598
Expenditures Total 43,182,405 43,511,413 41,450,253 2,061,160
Net Change in fund balance (2,518,245) (2,747,245) (1,158,687) 1,588,558
Fund balance - Beginning of year 13,470,620 13,470,620 15,055,822 1,585,202
Fund balance - End of year 10,952,375$ 10,723,375$ 13,897,135$ 3,173,760$
Unrealized gain (loss) on investments (498,856)
Economic Development 379,835
Court Technology Reserve 155,536
Assessment,Taxation & Clerk Reserve 1,494,879
Project Development 2,440,586
General County Projects 779,152
General Capital Reserve 6,681,437
Community Justice Juvenile 1,480,037
Code Abatement 113,447
Vehicle Maintenance & Replacement 2,100,199
Total fund balance, GAAP basis - End of Year 29,023,388$
Deschutes County, Oregon
General Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-108- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 442,800$ 442,800$ 477,862$ 35,062$
Contributions and donations 68,505 68,505 34,444 (34,061)
Fines, forfeitures and penalties 222,600 222,600 208,021 (14,579)
Intergovernmental 49,377,772 49,377,772 46,788,271 (2,589,501)
Investment earnings 9,798 9,798 3,061 (6,737)
Licenses and permits 200,000 200,000 281,230 81,230
Other 40,150 40,150 88,326 48,176
Transfers in 3,773,737 3,773,737 3,773,737 -
Revenues Total 54,135,362 54,135,362 51,654,951 (2,480,411)
Expenditures
Current - departmental:
Public safety 53,862,362 53,862,362 51,382,461 2,479,901
Not allocated to organizational units:
Transfers out 273,000 273,000 272,491 509
Expenditures Total 54,135,362 54,135,362 51,654,951 2,480,411
Net Change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ -$ -$
Unrealized gain (loss) on investments (16,872)
Revenue recognized on GAAP basis, not budgetary basis 55,646
Unavailable revenue - services provided (38,774)
Total fund balance, GAAP basis - End of Year -$
Budgeted Amounts
Deschutes County, Oregon
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Deschutes County Sheriff's Office
Year Ended June 30, 2022
-109- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 147,416$ 147,416$ 96,152$ (51,264)$
Taxes - property 28,778,529 28,778,529 29,169,660 391,131
Revenues Total 28,925,945 28,925,945 29,265,812 339,867
Expenditures
Current - departmental:
Public safety 30,955,911 30,955,911 28,886,376 2,069,535
Not allocated to organizational units:
Contingency 11,150,627 11,150,627 - 11,150,627
Expenditures Total 42,106,538 42,106,538 28,886,376 13,220,162
Net Change in fund balance (13,180,593) (13,180,593) 379,436 13,560,029
Fund balance - Beginning of year 13,180,593 13,180,593 13,434,695 254,102
Fund balance - End of year -$ -$ 13,814,131$ 13,814,131$
Unrealized gain (loss) on investments (429,641)
Expenditure recognized on GAAP basis, not budgetary basis (50,430)
Total fund balance, GAAP basis - End of Year 13,334,060$
Deschutes County, Oregon
Countywide Law Enforcement County Service District
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-110- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 69,274$ 69,274$ 24,356$ (44,918)$
Taxes - property 11,958,562 11,958,562 12,089,677 131,115
Revenues Total 12,027,836 12,027,836 12,114,033 86,197
Expenditures
Current - departmental:
Public safety 15,935,138 15,711,748 14,587,809 1,123,939
Not allocated to organizational units:
Contingency 786,616 1,010,006 - 1,010,006
Expenditures Total 16,721,754 16,721,754 14,587,809 2,133,945
Net Change in fund balance (4,693,918) (4,693,918) (2,473,776) 2,220,142
Fund balance - Beginning of year 4,693,918 4,693,918 3,912,738 (781,180)
Fund balance - End of year -$ -$ 1,438,962$ 1,438,962$
Unrealized gain (loss) on investments (44,438)
Expenditure recognized on GAAP basis, not budgetary basis (5,216)
Total fund balance, GAAP basis - End of Year 1,389,309$
Deschutes County, Oregon
Rural Law Enforcement County Service District
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-111- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,732,122$ 1,732,122$ 1,661,273$ (70,849)$
Fines, forfeitures and penalties 5,000 5,000 2,514 (2,486)
Intergovernmental 20,828,958 20,828,958 23,032,378 2,203,420
Investment earnings 117,942 117,942 95,379 (22,563)
Loan repayments - - 9,883 9,883
Rentals 1,000 1,000 1,206 206
Revenues Total 22,685,022 22,685,022 24,802,633 2,117,611
Expenditures
Current - departmental:
County roads 17,243,688 17,243,688 14,477,014 2,766,674
Not allocated to organizational units:
Contingency 6,285,187 6,285,187 - 6,285,187
Transfers out 9,544,022 9,544,022 9,544,022 -
Expenditures Total 33,072,897 33,072,897 24,021,036 9,051,861
Net Change in fund balance (10,387,875) (10,387,875) 781,597 11,169,472
Fund balance - Beginning of year 10,387,875 10,387,875 12,643,392 2,255,518
Fund balance - End of year -$ -$ 13,424,990$ 13,424,990$
Unrealized gain (loss) on investments (531,294)
Inventory 3,041,475
Total fund balance, GAAP basis - End of Year 15,935,171$
Deschutes County, Oregon
Road Department
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-112- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 2,930,770$ 2,930,770$ 3,185,494$ 254,724$
Contributions and donations 641,629 641,629 410,726 (230,903)
Intergovernmental 43,621,475 47,030,491 45,532,018 (1,498,473)
Investment earnings 269,235 269,235 185,780 (83,455)
Licenses and permits 180,130 180,130 185,966 5,836
Rentals 8,000 8,000 6,315 (1,685)
Transfers in 6,353,585 6,353,585 6,353,585 -
Revenues Total 54,004,824 57,413,840 55,859,884 (1,553,956)
Expenditures
Current:
Health and welfare 56,521,348 59,566,992 52,357,867 7,209,125
Not allocated to organizational units:
Contingency 21,563,337 21,741,665 - 21,741,665
Transfers out 230,755 230,755 230,755 -
Expenditures Total 78,315,440 81,539,412 52,588,622 28,950,790
Net Change in fund balance 269,235 269,235 3,271,262 3,002,027
Fund balance - Beginning of year 24,310,616 24,125,572 25,425,050 1,299,478
Fund balance - End of year 24,579,851$ 24,394,807$ 28,696,312$ 4,301,505$
Receivables not recognized on budgetary basis 321,890
Unrealized gain (loss) on investments (1,104,831)
Unavailable revenue - services provided (3,172,832)
Total fund balance, GAAP basis - End of Year 24,740,539$
Deschutes County, Oregon
Health Services
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-113- See notes to required supplementary information
Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 19,000,000$ 19,000,000$ 14,187,441$ (4,812,559)$
Investment earnings - - 93,961 93,961
Revenues Total 19,000,000 19,000,000 14,281,402 (4,718,598)
Expenditures
Current:
General government 38,000,000 38,000,000 14,187,441 23,812,559
Expenditures Total 38,000,000 38,000,000 14,187,441 23,812,559
Net Change in fund balance (19,000,000) (19,000,000) 93,961 19,093,961
Fund balance - Beginning of year 19,000,000 19,000,000 14,137 (18,985,863)
Fund balance - End of year -$ -$ 108,098$ 108,098$
Unrealized gain (loss) on investments (803,530)
Total fund balance, GAAP basis - End of Year (695,432)$
Deschutes County, Oregon
American Rescue Plan Act
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-114- See notes to required supplementary information
Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Required Supplementary Information
June 30, 2022
Note 1 – Adjustments from Budgetary Basis of Accounting to GAAP
The County has certain governmental funds maintained for budgetary purposes that do not meet the definition of Special
Revenue Funds for GAAP reporting purposes. At year-end, the ending fund balances for each of these funds are combined
with the General Fund.
Additional adjustments made from the Budgetary Basis of Accounting to GAAP include the recognition of unrealized
gain/loss on investments, recognition of receivables on GAAP basis (i.e. collections on short-term receivables, not shown in
budget basis), exclusion of receivables from budgetary basis (i.e. grant revenue excluded by GAAP due to timing of the
award), recognition of unavailable revenue on GAAP basis (i.e. revenue included in budget basis, not collected in 60 days),
and the consumption of inventories.
Note 2 – Stewardship, Compliance and Accountability
The Board of County Commissioners adopts a resolution authorizing appropriations, which establishes the level by which
expenditures cannot lawfully exceed appropriations. Within the General Fund, legal appropriations are established at the
department-level for programmatic appropriation (i.e. personnel services, materials & services, and capital outlay) with the
remaining appropriation allocated against the fund, in its entirety, as debt service, transfers to other funds, and contingency.
Remaining County funds are not appropriated by department-level, instead each fund is legally authorized appropriations
against programmatic, debt service, special payments, transfers to other funds, and contingency.
Note 3 – Pension Plan Separately Issued Report – Oregon Public Employees Retirement System
Information concerning the State of Oregon Public Employee Retirement System’s fiduciary performance can be found at
www.oregon.gov/pers.
Note 4 – Other Post Employment Benefit Separately Issued Report – RHIA
Information concerning the State of Oregon Public Employee Retirement System Retiree Health Insurance Account’s
(RHIA’s) fiduciary performance can be found at www.oregon.gov/pers.
-115-
Other Supplementary Information
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-116-
Combining and Individual Funds Statements
and Schedules – Major Governmental Funds
and Sub-Funds – General Fund
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-117-
General Court Assessor,
Fund Economic Technology Clerk and Tax
Operations Development Reserve Reserve
ASSETS
Cash and cash equivalents 4,136,933$ 80,031$ 41,611$ 399,930$
11,320,908 219,113 113,925 1,094,949
Taxes receivable 518,936 - - -
Accounts receivable 337,027 - - -
Notes and contracts receivable - 80,692 - -
Lease receivable - - - -
Total assets 16,313,804$ 379,835$ 155,536$ 1,494,879$
LIABILITIES
Liabilities:
Accounts payable 2,423,962$ -$ -$ -$
Deposits 21,568 - - -
Total liabilities 2,445,530 - - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 469,629 - - -
Unavailable revenue - services provided 366 - - -
Unavailable revenue - contracts of sale - - - -
Unavailable revenue - leases - - - -
Total deferred inflows of resources 469,995 - - -
FUND BALANCES
Nonspendable - 80,692 - -
Committed - 299,144 - -
Assigned - - 155,536 1,494,879
Unassigned 13,398,279 - - -
Total fund balances 13,398,279 379,835 155,536 1,494,879
Total liabilities, deferred inflows of resources
and fund balances 16,313,804$ 379,835$ 155,536$ 1,494,879$
June 30, 2022
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Balance Sheet
Investments, at fair value;
plus accrued interest
-118- Totals may not foot due to rounding (continued)
General General Community
Project County Capital Justice
Development Projects Reserve Juvenile
ASSETS
Cash and cash equivalents 656,748$ 231,215$ 1,787,507$ 348,967$
1,798,079 633,033 4,893,931 955,146
Taxes receivable - 15,986 - -
Accounts receivable 696 - - 214,571
Notes and contracts receivable 351,690 - - -
Lease receivable 597,987 - - -
Total assets 3,405,200$ 880,235$ 6,681,437$ 1,518,684$
LIABILITIES
Liabilities:
Accounts payable 4,935$ 86,621$ -$ 38,647$
Deposits 21,560 - - -
Total liabilities 26,495 86,621 - 38,647
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes - 14,463 - -
Unavailable revenue - services provided - -- -
Unavailable revenue - contracts of sale 352,386 - - -
Unavailable revenue - leases 585,733 - - -
Total deferred inflows of resources 938,119 14,463 - -
FUND BALANCES
Nonspendable - - - -
Committed - - 6,681,437 -
Assigned 2,440,586 779,152 - 1,480,037
Unassigned - - - -
Total fund balances 2,440,586 779,152 6,681,437 1,480,037
Total liabilities, deferred inflows of resources
and fund balances 3,405,200$ 880,235$ 6,681,437$ 1,518,684$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Balance Sheet
June 30, 2022
Investments, at fair value;
plus accrued interest
-119- Totals may not foot due to rounding (continued)
Vehicle
Code Maintenance &
Abatement Replacement Total
ASSETS
Cash and cash equivalents 30,351$ 561,873$ 8,275,165$
83,096 1,538,326 22,650,506
Taxes receivable - - 534,923
Accounts receivable - - 552,295
Notes and contracts receivable - - 432,381
Lease receivable - - 597,987
Total assets 113,447$ 2,100,199$ 33,043,257$
LIABILITIES
Liabilities:
Accounts payable -$ -$ 2,554,165$
Deposits - - 43,128
Total liabilities - - 2,597,292
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes - - 484,092
Unavailable revenue - services provide - - 366
Unavailable revenue - contracts of sale - - 352,386
Unavailable revenue - leases - - 585,733
Total deferred inflows of resources - - 1,422,577
FUND BALANCES
Nonspendable - - 80,692
Committed - - 6,980,581
Assigned 113,447 2,100,199 8,563,836
Unassigned - - 13,398,279
Total fund balances 113,447 2,100,199 29,023,388
Total liabilities, deferred inflows of resources
and fund balances 113,447$ 2,100,199$ 33,043,257$
Combining Balance Sheet
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
June 30, 2022
Investments, at fair value;
plus accrued interest
-120- Totals may not foot due to rounding
Combining and Individual Funds Statements
and Schedules – Major Proprietary Funds –
Enterprise Funds
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-121-
General Court Assessment,
Fund Economic Technology Clerk & Tax
Operations Development Reserve Reserve
REVENUES
Taxes - property 33,194,999$ -$ -$ -$
Licenses and permits 38,175 - - -
Investment earnings (losses) (324,960) (6,271) (3,995) (37,632)
Rents - - - -
Intergovernmental 4,017,607 119,785 - -
Charges for services 2,638,823 - - -
Contributions and donations - - - -
Payments on contracts of sale - - - -
Other - - - -
Total revenues 39,564,644 113,513 (3,995) (37,632)
EXPENDITURES
Current:
General government 9,684,042 - 813 -
Public safety 8,919,278 - - -
Health and welfare 762,328 - - -
Capital outlay 17,600 - - -
Total expenditures 19,383,248 - 813 -
Excess (deficiency) of revenues
over expenditures 20,181,396 113,513 (4,808) (37,632)
OTHER FINANCING SOURCES (USES)
Inter-fund:
Transfers in 260,000 110,000 - -
Transfers out (8,492,506) - - -
Intra-fund:
Transfers in - - 32,000 120,000
Transfers out (13,574,500) - - -
Total other financing sources (uses)(21,807,006) 110,000 32,000 120,000
Net change in fund balances (1,625,609) 223,513 27,192 82,368
Fund balances - Beginning of year 15,023,889 156,322 128,344 1,412,511
Fund balances - End of year 13,398,279$ 379,835$ 155,536$ 1,494,879$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-122- Totals may not foot due to rounding (continued)
General General Community
Project County County Justice
Development Projects Reserve Juvenile
REVENUES
Taxes - property -$ 1,039,133$ -$ -$
Licenses and permits - - - -
Investment earnings (losses) (53,794) (19,708) (152,957) (33,196)
Rents 851,584 - - 89,154
Intergovernmental - - - 804,526
Charges for services 34,670 4,095 - 104,126
Contributions and donations - - - 2,390
Payments on contracts of sale 1,759,568 - - -
Other - - - -
Total revenues 2,592,028 1,023,520 (152,957) 967,000
EXPENDITURES
Current:
General government 515,467 1,385,123 - -
Public safety - - - 6,653,653
Health and welfare - - - -
Capital outlay 4,679,951 215,188 - 20,675
Total expenditures 5,195,418 1,600,312 - 6,674,328
Excess (deficiency) of revenues
over expenditures (2,603,390) (576,792) (152,957) (5,707,328)
OTHER FINANCING SOURCES (USES)
Inter-fund:
Transfers in - - - -
Transfers out (705,104) - (6,828,000) -
Intra-fund:
Transfers in 2,600,000 650,000 7,069,320 6,304,397
Transfers out - - (3,250,000) (81,010)
Total other financing sources (uses)1,894,896 650,000 (3,008,680) 6,223,387
Net change in fund balances (708,493) 73,208 (3,161,637) 516,059
Fund balances - Beginning of year 3,149,079 705,943 9,843,075 963,978
Fund balances - End of year 2,440,586$ 779,152$ 6,681,437$ 1,480,037$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-123- Totals may not foot due to rounding (continued)
Vehicle
Code Maintenance &
Abatement Replacement Total
REVENUES
Taxes - property -$ -$ 34,234,132$
Licenses and permits - - 38,175
Investment earnings (losses) (2,791) (53,676) (688,981)
Rents - - 940,738
Intergovernmental - - 4,941,918
Charges for services - - 2,781,714
Contributions and donations - - 2,390
Payments on contracts of sale - - 1,759,568
Other - 22,638 22,638
Total revenues (2,791) (31,038) 44,032,292
EXPENDITURES
Current:
General government 4,542 189,244 11,779,231
Public safety - - 15,572,930
Health and welfare - - 762,328
Capital outlay - 201,430 5,134,844
Total expenditures 4,542 390,674 33,249,333
Excess (deficiency) of revenues
over expenditures (7,333) (421,712) 10,782,959
OTHER FINANCING SOURCES (USES)
Inter-fund:
Transfers in - 629,161 999,161
Transfers out - - (16,025,609)
Intra-fund:
Transfers in - 129,793 16,905,510
Transfers out - - (16,905,510)
Total other financing sources (uses)- 758,954 (15,026,448)
Net change in fund balances (7,333) 337,242 (4,243,490)
Fund balances - Beginning of year 120,780 1,762,957 33,266,878
Fund balances - End of year 113,447$ 2,100,199$ 29,023,388$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-124- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 1,400$ 1,400$ 3,197$ 1,797$
Loan repayments 62,145 62,145 74,656 12,511
Transfers in 110,000 110,000 110,000 -
Revenues Total 173,545 173,545 187,853 14,308
Expenditures
Current:
General government 273,545 273,545 - 273,545
Expenditures Total 273,545 273,545 - 273,545
Net Change in fund balance (100,000) (100,000) 187,853 287,853
Fund balance - Beginning of year 100,000 100,000 120,946 20,946
Fund balance - End of year -$ -$ 308,799$ 308,799$
Notes and contracts receivable recognized under GAAP 80,692
Unrealized gain (loss) on investments (9,655)
Total fund balance, GAAP basis - End of Year 379,835$
Deschutes County, Oregon
Economic Development (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-125- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 1,712$ 1,712$ 826$ (886)$
Transfers in 32,000 32,000 32,000 -
Revenues Total 33,712 33,712 32,826 (886)
Expenditures
Current:
General government 122,712 122,712 813 121,899
Expenditures Total 122,712 122,712 813 121,899
Net Change in fund balance (89,000) (89,000) 32,013 121,013
Fund balance - Beginning of year 89,000 89,000 128,543 39,543
Fund balance - End of year -$ -$ 160,556$ 160,556$
Unrealized gain (loss) on investments (5,020)
Total fund balance, GAAP basis - End of Year 155,536$
Deschutes County, Oregon
Court Technology Reserve (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-126- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 15,023$ 15,023$ 8,427$ (6,596)$
Transfers in 120,000 120,000 120,000 -
Revenues Total 135,023 135,023 128,427 (6,596)
Expenditures
Expenditures Total - - - -
Net Change in fund balance 135,023 135,023 128,427 (6,596)
Fund balance - Beginning of year 1,414,809 1,414,809 1,414,701 (108)
Fund balance - End of year 1,549,832$ 1,549,832$ 1,543,128$ (6,704)$
Unrealized gain (loss) on investments (48,249)
Total fund balance, GAAP basis - End of Year 1,494,879$
Deschutes County, Oregon
Assessor, Clerk and Tax Reserve (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-127- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,000$ 1,000$ 34,670$ 33,670$
Investment earnings 51,035 51,035 20,619 (30,416)
Payments on contracts of sale 1,104,000 1,104,000 1,759,568 655,568
Rentals 710,933 710,933 839,330 128,397
Transfers in 2,600,000 2,600,000 2,600,000 -
Revenues Total 4,466,968 4,466,968 5,254,187 787,219
Expenditures
Current:
General government 6,255,219 6,255,219 5,195,418 1,059,801
Not allocated to organizational units:
Transfers out 705,140 705,140 705,104 36
Expenditures Total 6,960,359 6,960,359 5,900,522 1,059,837
Net Change in fund balance (2,493,391) (2,493,391) (646,334) 1,847,057
Fund balance - Beginning of year 2,493,391 2,493,391 3,153,899 660,508
Fund balance - End of year -$ -$ 2,507,565$ 2,507,565$
Unrealized gain (loss) on investments (79,232)
Unavailable lease revenue 12,254
Total fund balance, GAAP basis - End of Year 2,440,586$
Deschutes County, Oregon
Project Development (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-128- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 75,000$ 75,000$ 4,095$ (70,905)$
Investment earnings 11,754 11,754 6,109 (5,645)
Taxes - property 1,016,393 1,016,393 1,039,133 22,740
Transfers in 650,000 650,000 650,000 -
Revenues Total 1,753,147 1,753,147 1,699,337 (53,810)
Expenditures
Current:
General government 2,139,464 2,139,464 1,600,312 539,152
Not allocated to organizational units:
Contingency 81,768 81,768 - 81,768
Expenditures Total 2,221,232 2,221,232 1,600,312 620,920
Net Change in fund balance (468,085) (468,085) 99,026 567,111
Fund balance - Beginning of year 468,085 468,085 708,021 239,936
Fund balance - End of year -$ -$ 807,046$ 807,046$
Unrealized gain (loss) on investments (27,895)
Total fund balance, GAAP basis - End of Year 779,152$
Deschutes County, Oregon
General County Projects (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-129- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 90,893$ 90,893$ 47,435$ (43,458)$
Transfers in 7,069,320 7,069,320 7,069,320 -
Revenues Total 7,160,213 7,160,213 7,116,755 (43,458)
Expenditures
Current:
General government 6,938,571 6,938,571 - 6,938,571
Not allocated to organizational units:
Transfers out 10,078,000 10,078,000 10,078,000 -
Expenditures Total 17,016,571 17,016,571 10,078,000 6,938,571
Net Change in fund balance (9,856,358) (9,856,358) (2,961,245) 6,895,113
Fund balance - Beginning of year 9,856,358 9,856,358 9,858,333 1,975
Fund balance - End of year -$ -$ 6,897,088$ 6,897,088$
Unrealized gain (loss) on investments (215,651)
Total fund balance, GAAP basis - End of Year 6,681,437$
Deschutes County, Oregon
General County Reserve (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-130- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 89,000$ 89,000$ 104,126$ 15,126$
Contributions and donations 6,500 6,500 2,390 (4,110)
Intergovernmental 703,400 703,400 804,526 101,126
Investment earnings 14,243 14,243 7,647 (6,596)
Rentals 88,000 88,000 89,154 1,154
Transfers in 6,304,397 6,304,397 6,304,397 -
Revenues Total 7,205,540 7,205,540 7,312,240 106,700
Expenditures
Current:
Public safety 7,522,365 7,496,355 6,674,328 822,027
Not allocated to organizational units:
Contingency 596,681 596,681 - 596,681
Transfers out 55,000 81,010 81,010 -
Expenditures Total 8,174,046 8,174,046 6,755,338 1,418,708
Net Change in fund balance (968,506) (968,506) 556,902 1,525,409
Fund balance - Beginning of year 968,506 968,506 965,223 (3,283)
Fund balance - End of year -$ -$ 1,522,125$ 1,522,125$
Unrealized gain (loss) on investments (42,088)
Total fund balance, GAAP basis - End of Year 1,480,037$
Deschutes County, Oregon
Community Justice - Juvenile (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-131- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 1,397$ 1,397$ 684$ (713)$
Revenues Total 1,397 1,397 684 (713)
Expenditures
Current:
General government 124,729 124,729 4,542 120,187
Expenditures Total 124,729 124,729 4,542 120,187
Net Change in fund balance (123,332) (123,332) (3,858) 119,474
Fund balance - Beginning of year 123,332 123,332 120,967 (2,365)
Fund balance - End of year -$ -$ 117,109$ 117,109$
Unrealized gain (loss) on investments (3,662)
Total fund balance, GAAP basis - End of Year 113,447$
Deschutes County, Oregon
Code Abatement (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-132- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 16,180$ 16,180$ 11,373$ (4,807)$
Other 50,000 50,000 22,638 (27,362)
Transfers in 637,349 759,045 758,954 (91)
Revenues Total 703,529 825,225 792,965 (32,260)
Expenditures
Current:
General government 819,000 819,000 390,674 428,326
Not allocated to organizational units:
Contingency 1,544,123 1,665,819 - 1,665,819
Expenditures Total 2,363,123 2,484,819 390,674 2,094,145
Net Change in fund balance (1,659,594) (1,659,594) 402,292 2,061,886
Fund balance - Beginning of year 1,659,594 1,659,594 1,765,694 106,100
Fund balance - End of year -$ -$ 2,167,986$ 2,167,986$
Unrealized gain (loss) on investments (67,786)
Total fund balance, GAAP basis - End of Year 2,100,199$
Deschutes County, Oregon
Year Ended June 30, 2022
Budgeted Amounts
Vehicle Maintenance and Replacement (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
-133- Totals may not foot due to rounding
-134-
Combining and Individual Funds Statements
and Schedules – Major Governmental Funds –
Capital Project Funds
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-135-
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 2,191,461$ 2,191,461$ 1,000,000$ (1,191,461)$
Investment earnings 279,729 279,729 124,832 (154,897)
Transfers in 12,193,917 12,193,917 10,672,113 (1,521,804)
Revenues Total 14,665,107 14,665,107 11,796,944 (2,868,162)
Expenditures
Current - departmental:
County roads 29,722,691 29,722,691 8,106,117 21,616,574
Not allocated to organizational units:
Contingency 5,316,460 5,316,460 - 5,316,460
Expenditures Total 35,039,151 35,039,151 8,106,117 26,933,034
Net Change in fund balance (20,374,044) (20,374,044) 3,690,828 24,064,872
Fund balance - Beginning of year 20,374,044 20,374,044 23,533,004 3,158,960
Fund balance - End of year -$ -$ 27,223,832$ 27,223,832$
Unrealized gain (loss) on investments (867,626)
Total fund balance, GAAP basis - End of Year 26,356,205$
Deschutes County, Oregon
Road Capital Improvement Plan
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-136- Totals may not foot due to rounding
Combining and Individual Funds Statements
and Schedules – Proprietary Funds –
Internal Service Funds
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-137-
Actual Variance with
Original Final Amounts Final Budget
Revenues
Bond proceeds 14,500,000$ 14,500,000$ -$ (14,500,000)$
Charges for services 13,297,000 13,297,000 13,978,690 681,690
Investment earnings 144,470 144,470 99,281 (45,189)
Other 12,000 12,000 25,530 13,530
Rentals 1 1 1 -
Revenues Total 27,953,471 27,953,471 14,103,502 (13,849,969)
Expenditures
Current - departmental:
County services 29,598,257 29,598,257 8,821,511 20,776,746
Not allocated to organizational units:
Contingency 8,703,470 8,703,470 - 8,703,470
Debt service 1,251,615 1,251,615 828,197 423,418
Transfers out 13,962 13,962 13,962 -
Expenditures Total 39,567,304 39,567,304 9,663,670 29,903,634
Net Change in fund balance (11,613,833) (11,613,833) 4,439,831 16,053,664
Fund balance - Beginning of year 12,979,565 12,979,565 15,207,044 2,227,479
Fund balance - End of year 1,365,732$ 1,365,732$ 19,646,875$ 18,281,143$
Unrealized gain (loss) on investments (605,506)
Capital assets (net of accumulated depreciation) 24,419,218
Lease assets (net of accumulated amortization) 7,855
Deferred charge on refunding 172,176
Deferred outflows of resources - OPEB 125,687
Deferred outflows of resources - pension 955,708
Accrued interest (7,900)
Accrued compensated leave (220,707)
Lease payable (7,885)
Other postemployment benefits (849,416)
Net pension liability (1,353,650)
Bonds (net of unamortized premiums/discounts) (5,909,504)
Accrued landfill closure and postclosure costs (12,288,086)
Deferred inflows of resources - OPEB (165,473)
Deferred inflows of resources - pension (1,060,249)
Net position, GAAP basis - End of Year 22,859,146$
Budgeted Amounts
Deschutes County, Oregon
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Solid Waste
Year Ended June 30, 2022
-138- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 2,903,750$ 2,903,750$ 3,633,595$ 729,845$
Contributions and donations - - 2,410 2,410
Intergovernmental 52,000 52,000 53,167 1,167
Investment earnings 9,018 9,018 15,996 6,978
Other - - 5,239 5,239
Transfers in 1,465,414 1,697,414 1,634,083 (63,331)
Revenues Total 4,430,182 4,662,182 5,344,489 682,307
Expenditures
Current - departmental:
County services 4,438,008 4,438,008 3,885,134 552,874
Not allocated to organizational units:
Contingency 459,625 621,625 - 621,625
Debt service 103,000 103,000 101,799 1,201
Transfers out 10,777 10,777 10,777 -
Expenditures Total 5,011,410 5,173,410 3,997,711 1,175,699
Net Change in fund balance (581,228) (511,228) 1,346,778 1,858,006
Fund balance - Beginning of year 1,852,336 1,852,336 1,844,036 (8,300)
Fund balance - End of year 1,271,108$ 1,341,108$ 3,190,814$ 1,849,706$
Unrealized gain (loss) on investments (105,947)
Prepaid Expenses 95,333
Capital assets (net of accumulated depreciation) 16,444,755
Lease assets (net of accumulated amortization) 5,609
Deferred charge on refunding 3,519
Deferred outflows of resources - OPEB 56,110
Deferred outflows of resources - pension 532,060
Interest payable (600)
Unearned revenues (33,713)
Accrued compensated leave (148,169)
Lease payable (5,614)
Other postemployment benefits (379,203)
Net pension liability (753,601)
Bonds (net of unamortized premiums/discounts) (469,576)
Deferred inflows of resources - OPEB (73,872)
Deferred inflows of resources - pension (590,259)
Net position, GAAP basis - End of Year 17,767,645$
Deschutes County, Oregon
Fair & Expo Center
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-139- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
5evenues
Charges for services 495,500$ 515,500$ 584,135$ 68,635$
Investment earnings 9,570 9,570 6,932 (2,638)
Transfers in 180,000 180,000 180,000 -
Revenues Total 685,070 705,070 771,067 65,997
Expenditures
Current - departmental:
County services 430,261 430,261 245,390 184,871
Not allocated to organizational units:
Contingency 49,294 13,294 - 13,294
Debt service 165,927 221,927 221,629 298
Expenditures Total 645,482 665,482 467,020 198,462
Net Change in fund balance 39,588 39,588 304,047 264,459
Fund balance - Beginning of year 784,466 784,466 1,054,426 269,960
Fund balance - End of year 824,054$ 824,054$ 1,358,473$ 534,419$
Unrealized gain (loss) on investments (42,049)
Capital assets (net of accumulated depreciation) 1,919,046
Lease assets (net of accumulated amortization) 845
Interest payable (1,300)
Lease payable (847)
Bonds (net of unamortized premiums/discounts) (749,059)
Net position, GAAP basis - End of Year 2,485,108$
Deschutes County, Oregon
RV Park
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-140- Totals may not foot due to rounding
Combining and Individual Funds Statements
and Schedules – Nonmajor Governmental Funds
and Sub-Funds
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-141-
Total
Special Capital Debt Nonmajor
Revenue Projects Service Governmental
Funds Fund Fund Funds
ASSETS
Cash and cash equivalents 15,785,965$ 2,514,686$ 101,298$ 18,401,949$
Investments, at fair value; plus accrued int.43,216,369 6,884,842 277,340 50,378,550
Taxes receivable 1,703,520 - - 1,703,520
Accounts receivable 1,148,989 - - 1,148,989
Lease receivable - - 515,977 515,977
Notes and contracts receivable 29,594 - - 29,594
Total assets 61,884,436$ 9,399,528$ 894,615$ 72,178,579$
LIABILITIES
Accounts payable 1,966,022$ 996,203$ 323$ 2,962,548$
Unearned revenues 256,435 - - 256,435
Total liabilities 2,222,458 996,203 323 3,218,983
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 148,376 - - 148,376
Unavailable revenue - services performed 51,852 - - 51,852
Unavailable revenue - leases - - 509,327 509,327
Total deferred inflows of resources 200,227 - 509,327 709,554
FUND BALANCES
Restricted 54,690,949 - - 54,690,949
Committed 4,770,913 8,403,325 384,965 13,559,203
Unassigned (111) - - (111)
Total fund balances 59,461,751 8,403,325 384,965 68,250,042
Total liabilities, deferred inflows of resources
and fund balances 61,884,436$ 9,399,528$ 894,615$ 72,178,579$
Deschutes County, Oregon
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2022
-142- Totals may not foot due to rounding
Total
Special Capital Debt Nonmajor
Revenue Projects Service Governmental
Funds Fund Fund Funds
REVENUES
Taxes - property 10,656,000$ -$ -$ 10,656,000$
Taxes - other 13,114,807 - - 13,114,807
Licenses and permits 1,983,158 - - 1,983,158
Fines, forfeitures and penalties 583,488 - - 583,488
Investment earnings (losses) (1,474,465) (254,016) (6,202) (1,734,684)
Rents - - 1,238,190 1,238,190
Charges for services 12,583,587 834 1,283,003 13,867,425
Contributions and donations 4,822 - - 4,822
Intergovernmental 16,092,627 - 311,524 16,404,151
Total revenues 53,544,024 (253,182) 2,826,515 56,117,357
EXPENDITURES
Current:
General government 17,180,754 - - 17,180,754
Public safety 18,363,765 - - 18,363,765
County roads 4,593,090 - - 4,593,090
Debt service:
Principal - - 3,633,793 3,633,793
Interest - - 1,316,978 1,316,978
Trustee fees - 850 850
Capital outlay 529,439 2,551,942 - 3,081,381
Total expenditures 40,667,049 2,551,942 4,951,620 48,170,611
Excess (deficiency) of revenues
over expenditures 12,876,976 (2,805,124) (2,125,105) 7,946,746
OTHER FINANCING SOURCES (USES)
Transfers in 1,714,746 6,828,000 2,043,137 10,585,884
Transfers out (8,218,640) - - (8,218,640)
Total other financing sources (uses)(6,503,894) 6,828,000 2,043,137 2,367,243
Net change in fund balances 6,373,082 4,022,876 (81,968) 10,313,989
Fund balances - Beginning of year 53,088,669 4,380,450 466,933 57,936,052
Fund balances - End of year 59,461,751$ 8,403,325$ 384,965$ 68,250,042$
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-143- Totals may not foot due to rounding
Park Park
Justice Acquisition & Development Special
Court Development Fees Transportation
ASSETS
Cash and cash equivalents 1,719$ 200,076$ 10,432$ 2,045,117$
Investments, at fair value; plus accrued int. 2,515 547,780 28,561 5,599,229
Taxes receivable - - - -
Accounts receivable - 72,514 - 11,467
Notes and contracts receivable - - - -
Total assets 4,234$ 820,370$ 38,993$ 7,655,813$
LIABILITIES
Accounts payable 4,345$ 6$ -$ 1,328,864$
Unearned revenues - - - -
Total liabilities 4,345 6 - 1,328,864
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted - 820,364 38,993 6,326,949
Committed - - - -
Unassigned (111) - - -
Total fund balances (111) 820,364 38,993 6,326,949
Total liabilities, deferred inflow of resources
and fund balances 4,234$ 820,370$ 38,993$ 7,655,813$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2022
-144- Totals may not foot due to rounding (continued)
Taylor Transient Video Transient
Grazing Room Tax Lottery Room Tax-1%
ASSETS
Cash and cash equivalents 8,158$ 2,510,655$ 252,004$ -$
Investments, at fair value; plus accrued int. 22,335 6,873,805 689,951 -
Taxes receivable - 1,347,542 - 192,536
Accounts receivable - 282,403 -
Notes and contracts receivable - - - -
Total assets 30,493$ 10,732,002$ 1,224,358$ 192,536$
LIABILITIES
Accounts payable -$ 209,289$ 77,250$ -$
Unearned revenues - - - -
Total liabilities - 209,289 77,250 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - 35,514 - -
Total deferred inflows of resources - 35,514 - -
FUND BALANCES
Restricted 30,493 10,487,199 1,147,108 192,536
Committed - - - -
Unassigned - - - -
Total fund balances 30,493 10,487,199 1,147,108 192,536
Total liabilities, deferred inflow of resources
and fund balances 30,493$ 10,732,002$ 1,224,358$ 192,536$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2022
-145- Totals may not foot due to rounding (continued)
County
Foreclosed Victims' Law Clerk
Land Sales Assistance Library Records
ASSETS
Cash and cash equivalents 42,427$ (21,802)$ 45,780$ 101,150$
Investments, at fair value; plus accrued int. 116,160 (59,691) 125,340 276,933
Taxes receivable - - - -
Accounts receivable - 93,338 - -
Notes and contracts receivable - - - -
Total assets 158,587$ 11,846$ 171,121$ 378,083$
LIABILITIES
Accounts payable 7,880$ -$ -$ 156$
Unearned revenues - - - -
Total liabilities 7,880 - - 156
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted 150,707 11,846 171,121 377,927
Committed - - - -
Unassigned - - - -
Total fund balances 150,707 11,846 171,121 377,927
Total liabilities, deferred inflow of resources
and fund balances 158,587$ 11,846$ 171,121$ 378,083$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2022
-146- Totals may not foot due to rounding (continued)
Des Co CDD
Communication Community Groundwater Newberry
System Res Development Partnership Neighborhood
ASSETS
Cash and cash equivalents 70,498$ 3,029,384$ 24,189$ 34,729$
Investments, at fair value; plus accrued int. 193,014 8,292,913 66,226 95,084
Taxes receivable - - - -
Accounts receivable - - - -
Notes and contracts receivable - - - -
Total assets 263,512$ 11,322,297$ 90,415$ 129,813$
LIABILITIES
Accounts payable -$ 137,440$ -$ -$
Unearned revenues - 127,401 - -
Total liabilities - 264,841 - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted - 11,057,456 90,415 129,813
Committed 263,512 - - -
Unassigned - - - -
Total fund balances 263,512 11,057,456 90,415 129,813
Total liabilities, deferred inflow of resources
and fund balances 263,512$ 11,322,297$ 90,415$ 129,813$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2022
-147- Totals may not foot due to rounding (continued)
Natural Federal
GIS Resource Forest Title
Dedicated Protection III Surveyor
ASSETS
Cash and cash equivalents 158,013$ 330,448$ 28,344$ 81,889$
Investments, at fair value; plus accrued int. 432,617 904,718 77,602 224,201
Taxes receivable - - - -
Accounts receivable 2,980 171,923 - -
Notes and contracts receivable - - - -
Total assets 593,611$ 1,407,090$ 105,947$ 306,091$
LIABILITIES
Accounts payable -$ 26,453$ -$ -$
Unearned revenues - - 98,695 -
Total liabilities - 26,453 98,695 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted 593,611 1,380,637 7,252 306,091
Committed - - - -
Unassigned - - - -
Total fund balances 593,611 1,380,637 7,252 306,091
Total liabilities, deferred inflow of resources
and fund balances 593,611$ 1,407,090$ 105,947$ 306,091$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2022
-148- Totals may not foot due to rounding (continued)
Public Land Countywide
Corner Transportation Adult Parole
Preservation SDC Imp Dog Control & Probation
ASSETS
Cash and cash equivalents 370,787$ 1,106,405$ 24,938$ 848,748$
Investments, at fair value; plus accrued int. 1,015,161 3,029,174 68,276 2,323,748
Taxes receivable - - - -
Accounts receivable - 746 - 22,535
Notes and contracts receivable - 29,594 - -
Total assets 1,385,948$ 4,165,919$ 93,213$ 3,195,032$
LIABILITIES
Accounts payable -$ -$ 45,082$ 58,523$
Unearned revenues - 30,339 - -
Total liabilities - 30,339 45,082 58,523
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted 1,385,948 4,135,579 - 3,136,509
Committed - - 48,132 -
Unassigned - - - -
Total fund balances 1,385,948 4,135,579 48,132 3,136,509
Total liabilities, deferred inflow of resources
and fund balances 1,385,948$ 4,165,919$ 93,213$ 3,195,032$
June 30, 2022
Combining Balance Sheet
Nonmajor Special Revenue Funds
Deschutes County, Oregon
-149- Totals may not foot due to rounding (continued)
Deschutes Cnty Deschutes Cnty Total Nonmajor
PERS 9-1-1 Extension & 4-H Special
Reserve Service District Service District Revenue Funds
ASSETS
Cash and cash equivalents 1,193,003$ 3,188,987$ 99,886$ 15,785,965$
Investments, at fair value; plus accrued int. 3,266,266 8,730,977 273,472 43,216,369
Taxes receivable - 153,850 9,592 1,703,520
Accounts receivable - 474,745 16,337 1,148,989
Notes and contracts receivable - -- 29,594
Total assets 4,459,269$ 12,548,558$ 399,287$ 61,884,436$
LIABILITIES
Accounts payable -$ 70,734$ -$ 1,966,022$
Unearned revenues - - - 256,435
Total liabilities - 70,734 - 2,222,458
DEFERRED INFLOWS OF RESOURCE
Unavailable revenue-property taxes - 139,665 8,711 148,376
Unavailable revenue-services performed - - 16,337 51,852
Total deferred inflows of resources - 139,665 25,048 200,227
FUND BALANCES
Restricted - 12,338,159 374,239 54,690,949
Committed 4,459,269 - - 4,770,913
Unassigned - - - (111)
Total fund balances 4,459,269 12,338,159 374,239 59,461,751
Total liabilities, deferred inflow of resources
and fund balances 4,459,269$ 12,548,558$ 399,287$ 61,884,436$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2022
-150- Totals may not foot due to rounding
-151-
Park Park
Justice Acquisition & Development County
Court Development Fees School
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - - 32,200 -
Fines, forfeitures and penalties 494,265 - - -
Investment earnings (66) (19,210) (1,104) 579
Charges for services - - - -
Contributions and donations - - - -
Intergovernmental 365 310,978 - 608,973
Total revenues 494,564 291,768 31,096 609,552
EXPENDITURES
Current:
General government - 20,867 534 609,552
Public safety 690,802 - - -
County roads - - - -
Capital outlay - - - -
Total expenditures 690,802 20,867 534 609,552
Excess (deficiency) of revenues
over expenditures (196,238) 270,901 30,563 -
OTHER FINANCING SOURCES (USES)
Transfers in 196,126 - - -
Transfers out - (190,000) - -
Total other financing sources (uses)196,126 (190,000) - -
Net change in fund balances (111) 80,901 30,563 -
Fund balance - Beginning of year 1 739,463 8,430 -
Fund balance - End of year (111)$ 820,364$ 38,993$ -$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-152- Totals may not foot due to rounding (continued)
Special Taylor Transient
Transportation Grazing Room Tax Video Lottery
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - 11,477,942 -
Licenses and permits - - - -
Fines, forfeitures and penalties - - - -
Investment earnings (192,522) (659) (242,281) (23,628)
Charges for services - - - -
Contributions and donations - - - -
Intergovernmental 4,546,650 442 - 1,096,416
Total revenues 4,354,128 (217) 11,235,661 1,072,788
EXPENDITURES
Current:
General government - - 3,801,594 1,063,600
Public safety - - - -
County roads 4,109,008 - - -
Capital outlay - - - -
Total expenditures 4,109,008 - 3,801,594 1,063,600
Excess (deficiency) of revenues
over expenditures 245,120 (217) 7,434,066 9,188
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - (15,000) (4,318,074) (110,000)
Total other financing sources (uses)- (15,000) (4,318,074) (110,000)
Net change in fund balances 245,120 (15,217) 3,115,992 (100,812)
Fund balance - Beginning of year 6,081,829 45,710 7,371,207 1,247,920
Fund balance - End of year 6,326,949$ 30,493$ 10,487,199$ 1,147,108$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-153- Totals may not foot due to rounding (continued)
Transient Foreclosed Victims'
Room Tax-1% Land Sales Assistance Law Library
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other 1,636,866 - - -
Licenses and permits - - - -
Fines, forfeitures and penalties - - 114 -
Investment earnings 1,133 (4,139) 2,165 (3,962)
Charges for services - 46,990 - -
Contributions and donations - - - -
Intergovernmental - - 416,787 121,793
Total revenues 1,637,999 42,851 419,066 117,831
EXPENDITURES
Current:
General government 24,945 46,565 - 156,680
Public safety - - 902,309 -
County roads - - - -
Capital outlay - - - -
Total expenditures 24,945 46,565 902,309 156,680
Excess (deficiency) of revenues
over expenditures 1,613,054 (3,714) (483,243) (38,849)
OTHER FINANCING SOURCES (USES)
Transfers in - - 494,940 -
Transfers out (1,598,339) - - -
Total other financing sources (uses)(1,598,339) - 494,940 -
Net change in fund balances 14,715 (3,714) 11,696 (38,849)
Fund balance - Beginning of year 177,821 154,421 149 209,970
Fund balance - End of year 192,536$ 150,707$ 11,846$ 171,121$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-154- Totals may not foot due to rounding (continued)
Des Co
County Clerk Court Communication Community
Records Facilities System Res Development
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - - - -
Fines, forfeitures and penalties - 60,856 - 24,007
Investment earnings (9,526) 186 (6,543) (287,380)
Charges for services 127,459 - - 10,472,449
Contributions and donations - - - -
Intergovernmental - - - 31,461
Total revenues 117,932 61,042 (6,543) 10,240,538
EXPENDITURES
Current:
General government 134,929 61,042 - 8,963,943
Public safety - - - -
County roads - - - -
Capital outlay 10,615 - - -
Total expenditures 145,544 61,042 - 8,963,943
Excess (deficiency) of revenues
over expenditures (27,611) - (6,543) 1,276,595
OTHER FINANCING SOURCES (USES)
Transfers in - - - 170,661
Transfers out - - - (99,360)
Total other financing sources (uses)- - - 71,301
Net change in fund balances (27,611) - (6,543) 1,347,896
Fund balance - Beginning of year 405,538 - 270,054 9,709,561
Fund balance - End of year 377,927$ -$ 263,512$ 11,057,456$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-155- Totals may not foot due to rounding (continued)
CDD Natural
Groundwater Newberry GIS Resource
Partnership Neighborhood Dedicated Protection
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - - - -
Fines, forfeitures and penalties - - - -
Investment earnings (2,286) 1,117 (14,563) (30,070)
Charges for services 55,500 - 345,116 289,390
Contributions and donations - - - -
Intergovernmental - - 11,996 592,426
Total revenues 53,214 1,117 342,549 851,746
EXPENDITURES
Current:
General government 45,000 - 349,231 687,302
Public safety - - - -
County roads - - - -
Capital outlay - - - -
Total expenditures 45,000 - 349,231 687,302
Excess (deficiency) of revenues
over expenditures 8,214 1,117 (6,682) 164,444
OTHER FINANCING SOURCES (USES)
Transfers in - - - 41,390
Transfers out - (568,802) - -
Total other financing sources (uses)- (568,802) - 41,390
Net change in fund balances 8,214 (567,685) (6,682) 205,834
Fund balance - Beginning of year 82,201 697,498 600,293 1,174,803
Fund balance - End of year 90,415$ 129,813$ 593,611$ 1,380,637$
For the Fiscal Year Ended June 30, 2022
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Special Revenue Funds
Deschutes County, Oregon
-156- Totals may not foot due to rounding (continued)
Federal Public Land Countywide
Forest Title Corner Transportation
III Surveyor Preservation SDC Imp
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - 157,156 - 1,580,816
Fines, forfeitures and penalties - - - -
Investment earnings (2,361) (7,312) (33,096) (99,792)
Charges for services - 56,944 511,974 -
Contributions and donations - - - -
Intergovernmental 87,011 - - -
Total revenues 84,650 206,789 478,878 1,481,024
EXPENDITURES
Current:
General government 87,851 173,830 - -
Public safety - - - -
County roads - - 484,082 -
Capital outlay - - - -
Total expenditures 87,851 173,830 484,082 -
Excess (deficiency) of revenues
over expenditures (3,201) 32,959 (5,204) 1,481,024
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - (1,128,091)
Total other financing sources (uses)- - - (1,128,091)
Net change in fund balances (3,201) 32,959 (5,204) 352,933
Fund balance - Beginning of year 10,452 273,132 1,391,152 3,782,646
Fund balance - End of year 7,252$ 306,091$ 1,385,948$ 4,135,579$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-157- Totals may not foot due to rounding (continued)
Deschutes Cnty
Adult Parole PERS 9-1-1
Dog Control & Probation Reserve Service District
REVENUES
Taxes - property -$ -$ -$ 10,032,387$
Taxes - other - - - -
Licenses and permits 212,986 - - -
Fines, forfeitures and penalties 360 3,886 - -
Investment earnings (2,329) (78,557) (110,718) (298,842)
Charges for services 64 108,904 - 568,796
Contributions and donations 4,822 - - -
Intergovernmental - 6,046,441 - 2,220,889
Total revenues 215,902 6,080,674 (110,718) 12,523,231
EXPENDITURES
Current:
General government 377,963 - - -
Public safety - 6,392,578 - 10,378,076
County roads - - - -
Capital outlay - - - 518,824
Total expenditures 377,963 6,392,578 - 10,896,900
Excess (deficiency) of revenues
over expenditures (162,061) (311,903) (110,718) 1,626,331
OTHER FINANCING SOURCES (USES)
Transfers in 149,584 662,045 - -
Transfers out - (190,974) - -
Total other financing sources (uses)149,584 471,071 - -
Net change in fund balances (12,477) 159,168 (110,718) 1,626,331
Fund balance - Beginning of year 60,609 2,977,341 4,569,988 10,711,828
Fund balance - End of year 48,132$ 3,136,509$ 4,459,269$ 12,338,159$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-158- Totals may not foot due to rounding (continued)
Deschutes Cnty Total Nonmajor
Extension & 4-H Special
Service District Revenue Funds
REVENUES
Taxes - property 623,612$ 10,656,000$
Taxes - other - 13,114,807
Licenses and permits - 1,983,158
Fines, forfeitures and penalties - 583,488
Investment earnings (8,700) (1,474,465)
Charges for services - 12,583,587
Contributions and donations - 4,822
Intergovernmental - 16,092,627
Total revenues 614,913 53,544,024
EXPENDITURES
Current:
General government 575,328 17,180,754
Public safety - 18,363,765
County roads - 4,593,090
Capital outlay - 529,439
Total expenditures 575,328 40,667,049
Excess (deficiency) of revenues
over expenditures 39,585 12,876,976
OTHER FINANCING SOURCES (USES)
Transfers in - 1,714,746
Transfers out - (8,218,640)
Total other financing sources (uses)- (6,503,894)
Net change in fund balances 39,585 6,373,082
Fund balance - Beginning of year 334,654 53,088,669
Fund balance - End of year 374,239$ 59,461,751$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year Ended June 30, 2022
-159- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Fines, forfeitures and penalties 550,000$ 550,000$ 494,265$ (55,735)$
Intergovernmental 737 737 365 (372)
Investment earnings 95 95 45 (50)
Transfers in 205,956 240,956 196,126 (44,830)
Revenues Total 756,788 791,788 690,802 (100,986)
Expenditures
Current:
Public safety 701,142 736,142 690,802 45,340
Not allocated to organizational units:
Contingency 55,646 55,646 - 55,646
Expenditures Total 756,788 791,788 690,802 100,986
Net Change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ -$ -$
Unrealized gain (loss) on investments (111)
Total fund balance, GAAP basis - End of Year (111)$
Deschutes County, Oregon
Justice Court
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-160- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 300,000$ 300,000$ 310,978$ 10,978$
Investment earnings 6,542 6,542 3,972 (2,570)
Revenues Total 306,542 306,542 314,950 8,408
Expenditures
Current:
General government 335,500 335,500 20,867 314,633
Not allocated to organizational units:
Contingency 391,890 391,890 - 391,890
Transfers out 190,000 190,000 190,000 -
Expenditures Total 917,390 917,390 210,867 706,523
Net Change in fund balance (610,848) (610,848) 104,083 714,931
Fund balance - Beginning of year 610,848 610,848 740,419 129,571
Fund balance - End of year -$ -$ 844,502$ 844,502$
Unrealized gain (loss) on investments (24,138)
Total fund balance, GAAP basis - End of Year 820,364$
Deschutes County, Oregon
Park Acquisition and Development
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-161- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 69$ 69$ 142$ 73$
Licenses and permits 5,000 5,000 32,200 27,200
Revenues Total 5,069 5,069 32,342 27,273
Expenditures
Current:
General government 14,549 14,549 534 14,015
Expenditures Total 14,549 14,549 534 14,015
Net Change in fund balance (9,480) (9,480) 31,808 41,288
Fund balance - Beginning of year 9,480 9,480 8,443 (1,037)
Fund balance - End of year -$ -$ 40,251$ 40,251$
Unrealized gain (loss) on investments (1,259)
Total fund balance, GAAP basis - End of Year 38,993$
Deschutes County, Oregon
Park Development Fees
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-162- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 658,000$ 658,000$ 608,973$ (49,027)$
Investment earnings 734 734 579 (155)
Revenues Total 658,734 658,734 609,552 (49,182)
Expenditures
Current:
General government 658,734 658,734 609,552 49,182
Expenditures Total 658,734 658,734 609,552 49,182
Net Change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ -$ -$
Unrealized gain (loss) on investments -
Total fund balance, GAAP basis - End of Year -$
Deschutes County, Oregon
County School Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budg
-163- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 4,130,856$ 4,130,856$ 4,546,650$ 415,794$
Investment earnings 66,303 66,303 44,077 (22,226)
Revenues Total 4,197,159 4,197,159 4,590,727 393,568
Expenditures
Current:
County roads 6,811,630 6,811,630 4,109,008 2,702,622
Expenditures Total 6,811,630 6,811,630 4,109,008 2,702,622
Net Change in fund balance (2,614,471) (2,614,471) 481,719 3,096,190
Fund balance - Beginning of year 2,614,471 2,614,471 6,091,960 3,477,489
Fund balance - End of year -$ -$ 6,573,679$ 6,573,679$
Unrealized gain (loss) on investments (246,730)
Total fund balance, GAAP basis - End of Year 6,326,949$
Deschutes County, Oregon
Special Transportation Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-164- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 6,000$ 6,000$ 442$ (5,558)$
Investment earnings 596 596 255 (341)
Revenues Total 6,596 6,596 696 (5,900)
Expenditures
Current:
General government 38,461 38,461 - 38,461
Not allocated to organizational units:
Transfers out 15,000 15,000 15,000 -
Expenditures Total 53,461 53,461 15,000 38,461
Net Change in fund balance (46,865) (46,865) (14,304) 32,561
Fund balance - Beginning of year 46,865 46,865 45,781 (1,084)
Fund balance - End of year -$ -$ 31,477$ 31,477$
Unrealized gain (loss) on investments (984)
Total fund balance, GAAP basis - End of Year 30,493$
Deschutes County, Oregon
Taylor Grazing
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-165- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 55,300$ 55,300$ 50,751$ (4,549)$
Taxes - other 10,150,864 10,827,864 11,355,054 527,190
Revenues Total 10,206,164 10,883,164 11,405,805 522,641
Expenditures
Current:
General government 3,334,787 3,976,787 3,801,594 175,193
Not allocated to organizational units:
Transfers out 4,327,904 4,362,904 4,318,074 44,830
Expenditures Total 7,662,691 8,339,691 8,119,669 220,022
Net Change in fund balance 2,543,473 2,543,473 3,286,137 742,664
Fund balance - Beginning of year 5,890,343 5,890,343 6,189,395 299,052
Fund balance - End of year 8,433,816$ 8,433,816$ 9,475,532$ 1,041,716$
Unavailable revenue - services provided (32,980)
Unrealized gain (loss) on investments (302,894)
Accrued taxes 1,347,542
Total fund balance, GAAP basis - End of Year 10,487,199$
Deschutes County, Oregon
Transient Room Tax
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-166- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 1,050,000$ 1,050,000$ 1,096,416$ 46,416$
Investment earnings 5,797 5,797 5,140 (657)
Revenues Total 1,055,797 1,055,797 1,101,556 45,759
Expenditures
Current:
General government 1,110,926 1,110,926 1,063,600 47,327
Not allocated to organizational units:
Contingency 660,871 660,871 - 660,871
Transfers out 110,000 110,000 110,000 -
Expenditures Total 1,881,797 1,881,797 1,173,600 708,198
Net Change in fund balance (826,000) (826,000) (72,044) 753,956
Fund balance - Beginning of year 826,000 826,000 1,249,554 423,554
Fund balance - End of year -$ -$ 1,177,511$ 1,177,511$
Unrealized gain (loss) on investments (30,403)
Total fund balance, GAAP basis - End of Year 1,147,108$
Deschutes County, Oregon
Video Lottery
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-167- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 3,148$ 3,148$ 1,133$ (2,015)$
Taxes - other 1,450,123 1,692,123 1,622,151 (69,972)
Revenues Total 1,453,271 1,695,271 1,623,283 (71,988)
Expenditures
Current:
General government 23,601 33,601 24,945 8,656
Not allocated to organizational units:
Transfers out 1,429,670 1,661,670 1,598,339 63,331
Expenditures Total 1,453,271 1,695,271 1,623,283 71,988
Net Change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ -$ -$
Unrealized gain (loss) on investments -
Accrued taxes 192,536
Total fund balance, GAAP basis - End of Year 192,536$
Deschutes County, Oregon
Transient Room Tax - 1%
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-168- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 145,498$ 145,498$ 46,990$ (98,508)$
Investment earnings 1,301 1,301 740 (561)
Revenues Total 146,799 146,799 47,730 (99,069)
Expenditures
Current:
General government 145,758 145,758 46,565 99,193
Not allocated to organizational units:
Contingency 133,724 133,724 - 133,724
Expenditures Total 279,482 279,482 46,565 232,917
Net Change in fund balance (132,683) (132,683) 1,165 133,848
Fund balance - Beginning of year 132,683 132,683 154,660 21,977
Fund balance - End of year -$ -$ 155,826$ 155,826$
Unrealized gain (loss) on investments (5,119)
Total fund balance, GAAP basis - End of Year 150,707$
Deschutes County, Oregon
Foreclosed Land Sales
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budg
-169- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Fines, forfeitures and penalties -$ -$ 114$ 114$
Intergovernmental 401,457 401,457 416,787 15,329
Investment earnings - - (316) (316)
Transfers in 494,940 519,940 494,940 (25,000)
Revenues Total 896,397 921,397 911,524 (9,873)
Expenditures
Current:
Public safety 989,381 1,014,381 902,309 112,072
Expenditures Total 989,381 1,014,381 902,309 112,072
Net Change in fund balance (92,984) (92,984) 9,215 102,199
Fund balance - Beginning of year 92,984 92,984 - (92,984)
Fund balance - End of year -$ -$ 9,215$ 9,215$
Unrealized gain (loss) on investments 2,630
Total fund balance, GAAP basis - End of Year 11,846$
Deschutes County, Oregon
Victims' Assistance
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-170- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 114,175$ 114,175$ 121,793$ 7,618$
Investment earnings 2,887 2,887 1,236 (1,651)
Revenues Total 117,062 117,062 123,029 5,967
Expenditures
Current:
General government 206,680 206,680 156,680 50,000
Not allocated to organizational units:
Contingency 158,723 158,723 - 158,723
Expenditures Total 365,403 365,403 156,680 208,723
Net Change in fund balance (248,341) (248,341) (33,651) 214,690
Fund balance - Beginning of year 248,341 248,341 210,295 (38,046)
Fund balance - End of year -$ -$ 176,644$ 176,644$
Unrealized gain (loss) on investments (5,523)
Total fund balance, GAAP basis - End of Year 171,121$
Deschutes County, Oregon
Law Library
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-171- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 159,200$ 159,200$ 127,459$ (31,741)$
Investment earnings 3,877 3,877 2,047 (1,830)
Revenues Total 163,077 163,077 129,506 (33,571)
Expenditures
Current:
General government 168,350 168,350 145,544 22,806
Not allocated to organizational units:
Contingency 407,256 407,256 - 407,256
Expenditures Total 575,606 575,606 145,544 430,062
Net Change in fund balance (412,529) (412,529) (16,038) 396,491
Fund balance - Beginning of year 412,529 412,529 406,167 (6,362)
Fund balance - End of year -$ -$ 390,130$ 390,130$
Unrealized gain (loss) on investments (12,203)
Total fund balance, GAAP basis - End of Year 377,927$
Deschutes County, Oregon
County Clerk Records
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-172- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Fines, forfeitures and penalties 63,000$ 63,000$ 60,856$ (2,144)$
Investment earnings 178 178 186 8
Revenues Total 63,178 63,178 61,042 (2,136)
Expenditures
Current:
Public safety 63,178 63,178 61,042 2,136
Expenditures Total 63,178 63,178 61,042 2,136
Net Change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ -$ -$
Unrealized gain (loss) on investments -
Total fund balance, GAAP basis - End of Year -$
Deschutes County, Oregon
Court Facilities
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-173- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 100,000$ 100,000$ -$ (100,000)$
Investment earnings 3,079 3,079 1,544 (1,535)
Revenues Total 103,079 103,079 1,544 (101,535)
Expenditures
Expenditures Total - - - -
Net Change in fund balance 103,079 103,079 1,544 (101,535)
Fund balance - Beginning of year 320,465 320,465 270,473 (49,992)
Fund balance - End of year 423,544$ 423,544$ 272,017$ (151,527)$
Unrealized gain (loss) on investments (8,505)
Total fund balance, GAAP basis - End of Year 263,512$
Deschutes County, Oregon
Deschutes County Communication System Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-174- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 9,507,150$ 9,507,150$ 10,472,449$ 965,299$
Fines, forfeitures and penalties 13,000 13,000 24,007 11,007
Intergovernmental 40,000 40,000 31,461 (8,539)
Investment earnings 99,747 99,747 62,565 (37,182)
Transfers in 290,000 290,000 170,661 (119,339)
Revenues Total 9,949,897 9,949,897 10,761,144 811,247
Expenditures
Current:
General government 9,652,389 9,978,889 8,963,943 1,014,946
Not allocated to organizational units:
Contingency 1,089,672 763,172 - 763,172
Transfers out 99,360 99,360 99,360 -
Expenditures Total 10,841,421 10,841,421 9,063,303 1,778,118
Net Change in fund balance (891,524) (891,524) 1,697,841 2,589,365
Fund balance - Beginning of year 8,982,867 8,982,867 9,725,043 742,176
Fund balance - End of year 8,091,343$ 8,091,343$ 11,422,883$ 3,331,540$
Total fund balance, GAAP basis - End of Year 11,057,456$
Deschutes County, Oregon
Community Development
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-175- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 112,500$ 112,500$ 55,500$ (57,000)$
Investment earnings 834 834 499 (335)
Revenues Total 113,334 113,334 55,999 (57,335)
Expenditures
Current:
General government 222,334 222,334 45,000 177,334
Expenditures Total 222,334 222,334 45,000 177,334
Net Change in fund balance (109,000) (109,000) 10,999 119,999
Fund balance - Beginning of year 109,000 109,000 82,334 (26,666)
Fund balance - End of year -$ -$ 93,333$ 93,333$
Unrealized gain (loss) on investments (2,918)
Total fund balance, GAAP basis - End of Year 90,415$
Deschutes County, Oregon
CDD Groundwater Partnership
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-176- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 2,241$ 2,241$ 982$ (1,259)$
Loan repayments 630,150 630,150 272,454 (357,696)
Revenues Total 632,391 632,391 273,436 (358,955)
Expenditures
Not allocated to organizational units:
Contingency 972,112 458,588 - 458,588
Transfers out 55,279 568,803 568,802 1
Expenditures Total 1,027,391 1,027,391 568,802 458,589
Net Change in fund balance (395,000) (395,000) (295,366) 99,634
Fund balance - Beginning of year 395,000 395,000 429,369 34,369
Fund balance - End of year -$ -$ 134,003$ 134,003$
Unrealized gain (loss) on investments (4,190)
Total fund balance, GAAP basis - End of Year 129,813$
Deschutes County, Oregon
Newberry Neighborhood
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-177- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 378,000$ 378,000$ 345,116$ (32,884)$
Intergovernmental 13,241 13,241 11,996 (1,245)
Investment earnings 5,582 5,582 3,576 (2,006)
Revenues Total 396,823 396,823 360,688 (36,135)
Expenditures
Current:
General government 363,818 363,818 349,231 14,587
Not allocated to organizational units:
Contingency 578,495 578,495 - 578,495
Expenditures Total 942,313 942,313 349,231 593,082
Net Change in fund balance (545,490) (545,490) 11,457 556,947
Fund balance - Beginning of year 545,490 545,490 601,217 55,727
Fund balance - End of year -$ -$ 612,674$ 612,674$
Unrealized gain (loss) on investments (19,063)
Total fund balance, GAAP basis - End of Year 593,611$
Deschutes County, Oregon
GIS Dedicated
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-178- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 160,000$ 160,000$ 238,000$ 78,000$
Intergovernmental 750,015 750,015 592,426 (157,589)
Investment earnings 15,297 15,297 8,196 (7,101)
Transfers in 50,000 50,000 41,390 (8,610)
Revenues Total 975,312 975,312 880,011 (95,301)
Expenditures
Current:
General government 899,903 899,903 687,302 212,601
Not allocated to organizational units:
Contingency 1,286,344 1,286,344 - 1,286,344
Transfers out 8,610 8,610 - 8,610
Expenditures Total 2,194,857 2,194,857 687,302 1,507,555
Net Change in fund balance (1,219,545) (1,219,545) 192,710 1,412,255
Fund balance - Beginning of year 1,219,545 1,219,545 1,227,793 8,248
Fund balance - End of year -$ -$ 1,420,503$ 1,420,503$
Unrealized gain (loss) on investments (39,866)
Total fund balance, GAAP basis - End of Year 1,380,637$
Deschutes County, Oregon
Natural Resource Protection
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-179- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Intergovernmental 70,334$ 70,334$ 87,011$ 16,677$
Investment earnings 2,151 2,151 840 (1,311)
Revenues Total 72,485 72,485 87,851 15,366
Expenditures
Current:
General government 120,000 120,000 120,000 -
Not allocated to organizational units:
Contingency 95,557 95,557 - 95,557
Expenditures Total 215,557 215,557 120,000 95,557
Net Change in fund balance (143,072) (143,072) (32,149) 110,923
Fund balance - Beginning of year 143,072 143,072 141,516 (1,556)
Fund balance - End of year -$ -$ 109,366$ 109,366$
Advanced payments (98,695)
Unrealized gain (loss) on investments (3,420)
Total fund balance, GAAP basis - End of Year 7,252$
Deschutes County, Oregon
Federal Forest Title III
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-180- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 56,635$ 56,635$ 56,944$ 309$
Investment earnings 3,170 3,170 2,144 (1,026)
Licenses and permits 164,485 164,485 157,156 (7,329)
Revenues Total 224,290 224,290 216,245 (8,045)
Expenditures
Current:
General government 174,895 174,895 173,830 1,065
Not allocated to organizational units:
Contingency 327,140 327,140 - 327,140
Expenditures Total 502,035 502,035 173,830 328,205
Net Change in fund balance (277,745) (277,745) 42,415 320,160
Fund balance - Beginning of year 277,745 277,745 273,556 (4,189)
Fund balance - End of year -$ -$ 315,970$ 315,970$
Unrealized gain (loss) on investments (9,879)
Total fund balance, GAAP basis - End of Year 306,091$
Deschutes County, Oregon
Surveyor
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-181- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 552,244$ 552,244$ 511,974$ (40,270)$
Investment earnings 14,118 14,118 9,481 (4,637)
Revenues Total 566,362 566,362 521,455 (44,907)
Expenditures
Current:
County roads 484,637 484,637 484,082 555
Not allocated to organizational units:
Contingency 1,284,318 1,284,318 - 1,284,318
Expenditures Total 1,768,955 1,768,955 484,082 1,284,873
Net Change in fund balance (1,202,593) (1,202,593) 37,372 1,239,965
Fund balance - Beginning of year 1,202,593 1,202,593 1,393,308 190,715
Fund balance - End of year -$ -$ 1,430,681$ 1,430,681$
Unrealized gain (loss) on investments (44,733)
Total fund balance, GAAP basis - End of Year 1,385,948$
Deschutes County, Oregon
Public Land Corner Preservation
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-182- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 51,259$ 51,259$ 27,825$ (23,434)$
Licenses and permits 1,506,000 1,506,000 1,580,816 74,816
Revenues Total 1,557,259 1,557,259 1,608,641 51,382
Expenditures
Not allocated to organizational units:
Contingency 2,312,028 2,312,028 - 2,312,028
Transfers out 2,649,895 2,649,895 1,128,091 1,521,804
Expenditures Total 4,961,923 4,961,923 1,128,091 3,833,832
Net Change in fund balance (3,404,664) (3,404,664) 480,550 3,885,214
Fund balance - Beginning of year 3,404,664 3,404,664 3,788,510 383,846
Fund balance - End of year -$ -$ 4,269,060$ 4,269,060$
Unrealized gain (loss) on investments (133,481)
Total fund balance, GAAP basis - End of Year 4,135,579$
Deschutes County, Oregon
Countywide Transportation SDC Improvement Fee
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-183- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 75$ 75$ 64$ (11)$
Contributions and donations 5,000 5,000 4,822 (178)
Fines, forfeitures and penalties - - 360 360
Investment earnings 568 568 537 (31)
Licenses and permits 237,750 237,750 212,986 (24,764)
Transfers in 149,584 149,584 149,584 -
Revenues Total 392,977 392,977 368,352 (24,625)
Expenditures
Current:
General government 406,114 406,114 377,963 28,151
Not allocated to organizational units:
Contingency 33,097 33,097 - 33,097
Expenditures Total 439,211 439,211 377,963 61,248
Net Change in fund balance (46,234) (46,234) (9,611) 36,623
Fund balance - Beginning of year 46,234 46,234 60,751 14,517
Fund balance - End of year -$ -$ 51,140$ 51,140$
Unrealized gain (loss) on investments (3,009)
Total fund balance, GAAP basis - End of Year 48,132$
Deschutes County, Oregon
Dog Control
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-184- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 102,000$ 102,000$ 108,904$ 6,904$
Fines, forfeitures and penalties 172,500 172,500 3,886 (168,614)
Intergovernmental 5,520,557 5,520,557 6,046,441 525,884
Investment earnings 45,193 45,193 19,125 (26,068)
Transfers in 662,046 662,046 662,045 (0)
Revenues Total 6,502,296 6,502,296 6,840,402 338,106
Expenditures
Current:
Public safety 7,079,915 7,079,915 6,392,578 687,337
Not allocated to organizational units:
Contingency 561,902 561,902 - 561,902
Transfers out 10,000 190,974 190,974 -
Expenditures Total 7,651,817 7,832,791 6,583,552 1,249,239
Net Change in fund balance (1,149,521) (1,330,495) 256,850 1,587,345
Fund balance - Beginning of year 2,739,775 2,739,775 2,982,055 242,279
Fund balance - End of year 1,590,254$ 1,409,280$ 3,238,905$ 1,829,625$
Unrealized gain (loss) on investments (102,396)
Total fund balance, GAAP basis - End of Year 3,136,509$
Deschutes County, Oregon
Adult Parole & Probation
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-185- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 34,108$ 34,108$ 26,125$ (7,983)$
Revenues Total 34,108 34,108 26,125 (7,983)
Expenditures
Current:
General government 100,000 100,000 - 100,000
Not allocated to organizational units:
Contingency 4,503,416 4,503,416 - 4,503,416
Expenditures Total 4,603,416 4,603,416 - 4,603,416
Net Change in fund balance (4,569,308) (4,569,308) 26,125 4,595,433
Fund balance - Beginning of year 4,569,308 4,569,308 4,577,072 7,764
Fund balance - End of year -$ -$ 4,603,197$ 4,603,197$
Unrealized gain (loss) on investments (143,928)
Total fund balance, GAAP basis - End of Year 4,459,269$
Deschutes County, Oregon
PERS Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-186- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 636,766$ 636,766$ 568,246$ (68,521)$
Intergovernmental 1,367,094 1,367,094 2,220,889 853,795
Investment earnings 96,867 96,867 69,988 (26,879)
Other - - 551 551
Taxes - property 9,918,579 9,918,579 10,032,387 113,808
Revenues Total 12,019,306 12,019,306 12,892,061 872,755
Expenditures
Current:
Public safety 13,971,298 14,563,007 10,896,900 3,666,107
Not allocated to organizational units:
Contingency 3,349,093 3,349,093 - 3,349,093
Expenditures Total 17,320,391 17,912,100 10,896,900 7,015,200
Net Change in fund balance (5,301,085) (5,892,794) 1,995,161 7,887,955
Fund balance - Beginning of year 11,850,783 11,850,783 10,727,728 (1,123,054)
Fund balance - End of year 6,549,698$ 5,957,989$ 12,722,889$ 6,764,901$
Unrealized gain (loss) on investments (384,730)
Total fund balance, GAAP basis - End of Year 12,338,159$
Deschutes County, Oregon
Deschutes County 9-1-1 County Service District
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-187- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Investment earnings 4,437$ 4,454$ 2,674$ (1,780)$
Taxes - property 616,233 616,233 623,612 7,379
Revenues Total 620,670 620,687 626,286 5,599
Expenditures
Current - departmental:
General services 672,695 700,908 498,715 202,193
Not allocated to organizational units:
Contingency 199,262 199,262 - 199,262
Debt service 60,275 60,275 60,275 0
Expenditures Total 932,232 960,445 558,990 401,455
Net Change in fund balance (311,562) (339,758) 67,296 407,054
Fund balance - Beginning of year 311,562 339,758 335,332 (4,426)
Fund balance - End of year -$ -$ 402,627$ 402,627$
Unrealized gain (loss) on investments (12,051)
Unavailable revenue-services performed (16,337)
Total fund balance, GAAP basis - End of Year 374,239$
Deschutes County, Oregon
Extension and 4-H
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-188- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services -$ -$ 834$ 834$
Investment earnings 55,651 55,651 42,130 (13,521)
Transfers in 6,828,000 6,828,000 6,828,000 -
Revenues Total 6,883,651 6,883,651 6,870,964 (12,687)
Expenditures
Current:
General government 11,251,715 11,251,715 2,551,942 8,699,773
Expenditures Total 11,251,715 11,251,715 2,551,942 8,699,773
Net Change in fund balance (4,368,064) (4,368,064) 4,319,022 8,687,086
Fund balance - Beginning of year 4,368,064 4,368,064 4,387,684 19,620
Fund balance - End of year -$ -$ 8,706,706$ 8,706,706$
Unrealized gain (loss) on investments (303,380)
Total fund balance, GAAP basis - End of Year 8,403,325$
Deschutes County, Oregon
Campus Public Safety - Nonmajor Capital Projects Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-189- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,419,000$ 1,419,000$ 1,283,003$ (135,997)$
Intergovernmental 312,948 312,948 311,524 (1,424)
Investment earnings 10,332 10,332 5,295 (5,037)
Rentals 1,243,207 1,243,207 1,231,540 (11,667)
Transfers in 1,531,419 2,044,943 2,043,137 (1,806)
Revenues Total 4,516,906 5,030,430 4,874,500 (155,931)
Expenditures
Not allocated to organizational units:
Debt service 4,566,150 5,079,674 4,951,620 128,054
Expenditures Total 4,566,150 5,079,674 4,951,620 128,054
Net Change in fund balance (49,244) (49,244) (77,121) (27,877)
Fund balance - Beginning of year 595,821 595,821 467,657 (128,164)
Fund balance - End of year 546,577$ 546,577$ 390,536$ (156,041)$
Unrealized gain (loss) on investments (12,221)
Unavailable lease revenue 6,650
Total fund balance, GAAP basis - End of Year 384,965$
Deschutes County, Oregon
Full Faith & Credit Debt Service - Nonmajor Debt Service Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-190- Totals may not foot due to rounding
Combining and Individual Funds Statements
and Schedules – Proprietary Funds –
Internal Service Funds ±)LGXFLDU\)XQGV
)RUthe)LVFDO Year Ended June 30, 202
Deschutes County, Oregon
-191-
Board of
Administrative County Finance
Facilities Services Commissioners Finance Reserve Legal
ASSETS
Current assets:
Cash and cash equivalents 172,232$ 67,196$ 33,559$ -$ 46,700$ 43,220$
Investments, at fair value, plus accrued interest 471,545 183,972 91,879 (83,482) 127,857 118,329
Accounts receivable 15,699 - - - - -
Prepaid expenses 15,688 - - 173,735 - -
Lease receivable, current portion 141,645 - - - - -
Total current assets 816,808 251,168 125,438 90,253 174,557 161,548
Noncurrent assets:
Lease receivable 191,929 - - - - -
Lease assets, net of accumulated amortization 4,055 - - 12,682 - 8,681
Capital assets, net of accumulated depreciation:
Land improvements - - - - - -
Equipment 26,267 - 10,865 - - -
Vehicles 47,029 - - - - -
Intangible - - - 729,228 - -
Total capital assets 73,297 - 10,865 729,228 - -
Total noncurrent assets 269,281 - 10,865 741,910 - 8,681
Total assets 1,086,089 251,168 136,302 832,163 174,557 170,229
DEFERRED OUTFLOWS OF RESOURCES
Net pension liability 860,382 539,700 130,421 388,027 24,651 461,461
Net OPEB liability 112,220 43,766 13,466 49,377 4,489 31,422
Total deferred outflows of resources 972,603 583,466 143,887 437,404 29,140 492,882
LIABILITIES
Current liabilities:
Accounts payable 123,143 2,023 3,174 34,056 - 1,041
Due to other funds - - - 30,492 - -
Current portion of noncurrent liabilities 181,210 175,520 - 25,367 2,496 133,105
Total current liabilities 304,353 177,543 3,174 89,914 2,496 134,146
Noncurrent liabilities
Compensated leave 195,321 190,782 - 20,952 2,713 141,654
Lease payable 4,070 - - 12,726 - 8,414
Net OPEB liability 758,407 295,779 91,009 333,699 30,336 212,354
Net pension liability 1,218,632 764,423 184,726 549,596 34,915 653,606
Accrued claims payable - - - - - -
Less current portion noncurrent liabilities (181,210) (175,520) - (25,367) (2,496) (133,105)
Total noncurrent liabilities 1,995,220 1,075,464 275,735 891,606 65,469 882,923
Total liabilities 2,299,573 1,253,007 278,909 981,520 67,965 1,017,068
DEFERRED INFLOWS OF RESOURCES
Deferred lease resources 328,437 - - - - -
Net pension liability 954,496 598,736 144,687 430,472 27,348 511,938
Net OPEB liability 147,744 57,620 17,729 65,007 5,910 41,368
Total deferred inflows of resources 1,430,677 656,356 162,416 495,479 33,257 553,306
NET POSITION
Net investment in capital assets 73,297 - 10,865 729,228 - -
Unrestricted (1,744,855) (1,074,729) (172,000) (936,661) 102,474 (907,263)
Total net position (1,671,558)$ (1,074,729)$ (161,136)$ (207,433)$ 102,474$ (907,263)$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Net Position
June 30, 2022
-192- Totals may not foot due to rounding (continued)
Human Information Information Health
Resources Technology Tech Reserve Insurance Benefits Total
ASSETS
Current assets:
Cash and cash equivalents 44,365$ 113,278$ 306,600$ 2,455,180$ 4,032,379$ 7,314,707$
Investments, at fair value, plus accrued interest 121,464 310,140 839,426 6,721,922 11,040,061 19,943,112
Accounts receivable 50,578 - - - - 66,277
Prepaid expenses 1,222 5,887 34,070 - - 230,603
Lease receivable, current portion - - - - - 141,645
Total current assets 217,630 429,305 1,180,096 9,177,102 15,072,440 27,696,344
Noncurrent assets:
Lease receivable - - - - - 191,929
Lease assets net of accumulated amortization 2,813 3,445 - - - 31,676
Capital assets net of accumulated depreciation:
Land improvements - - - 19,333 - 19,333
Equipment - - 299,369 - - 336,501
Vehicles - - 17,414 - - 64,443
Intangible - - 12,229 - - 741,458
Total capital assets - - 329,012 19,333 - 1,161,735
Total noncurrent assets 2,813 3,445 329,012 19,333 - 1,385,340
Total assets 220,443 432,750 1,509,108 9,196,435 15,072,440 29,081,685
DEFERRED OUTFLOWS OF RESOURCES
Net pension liability 452,651 1,052,932 - 116,950 - 4,027,175
Net OPEB liability 40,399 70,474 - 10,100 - 375,713
Total deferred outflows of resources 493,050 1,123,406 - 127,049 - 4,402,888
LIABILITIES
Current liabilities:
Accounts payable 91,443 8,754 22,462 528,365 4,254,729 5,069,190
Due to other funds - - - - - 30,492
Current portion of noncurrent liabilities 128,506 342,284 - 2,734,519 1,029,046 4,752,052
Total current liabilities 219,949 351,038 22,462 3,262,884 5,283,776 9,851,734
Noncurrent liabilities
Compensated leave 136,617 369,681 - 15,895 - 1,073,615
Lease payable 2,818 3,455 - - - 31,483
Net OPEB liability 273,026 476,279 - 68,257 - 2,539,146
Net pension liability 641,128 1,491,356 - 165,646 - 5,704,028
Accrued claims payable - - - 5,439,791 1,029,046 6,468,837
Less current portion noncurrent liabilities (128,506) (342,284) - (2,734,519) (1,029,046) (4,752,052)
Total noncurrent liabilities 925,084 1,998,487 - 2,955,069 - 11,065,057
Total liabilities 1,145,033 2,349,525 22,462 6,217,953 5,283,776 20,916,791
DEFERRED INFLOWS OF RESOURCES
Deferred lease resources - - - - - 328,437
Net pension liability 502,165 1,168,108 - 129,742 - 4,467,692
Net OPEB liability 53,188 92,783 - 13,297 - 494,647
Total deferred inflows of resources 555,353 1,260,891 - 143,039 - 5,290,776
NET POSITION
Net investment in capital assets - - 329,012 19,333 - 1,161,735
Unrestricted (986,892) (2,054,260) 1,157,634 2,943,159 9,788,664 6,115,271
Total net position (986,892)$ (2,054,260)$ 1,486,646$ 2,962,492$ 9,788,664$ 7,277,006$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Net Position
June 30, 2022
-193- Totals may not foot due to rounding
Board of
Administrative County Finance
Facilities Services Commissioners Finance Reserve Legal
OPERATING REVENUES
Charges for services 3,852,005$ 1,447,619$ 351,004$ 1,865,838$ 256,986$ 1,468,303$
Total operating revenues 3,852,005 1,447,619 351,004 1,865,838 256,986 1,468,303
OPERATING EXPENSES
Personnel 2,462,566 1,475,309 468,862 1,009,319 138,456 1,085,231
Materials and services 1,621,827 235,391 242,740 879,414 - 176,943
Depreciation and amortization 11,822 - 4,346 149,806 - 2,581
Total operating expenses 4,096,214 1,710,700 715,948 2,038,539 138,456 1,264,755
Operating income (loss) (244,209) (263,081) (364,944) (172,701) 118,530 203,548
NONOPERATING REVENUES (EXPENSES)
Investment earnings (losses) (14,395) (5,379) (2,997) 3,852 (3,913) (4,096)
Total nonoperating revenues (expenses) (14,395) (5,379) (2,997) 3,852 (3,913) (4,096)
Income (loss) before transfers (258,604) (268,460) (367,942) (168,849) 114,617 199,452
Transfers in - 86,579 365,838 - - -
Transfers out (60,695) - (3,716) - (260,000) -
Net other financing sources (uses) (60,695) 86,579 362,122 - (260,000) -
Change in net position (319,299) (181,881) (5,820) (168,849) (145,383) 199,452
Net position - Beginning of year (1,352,259) (892,848) (155,316) (38,584) 247,857 (1,106,715)
Net position - End of year (1,671,558)$ (1,074,729)$ (161,136)$ (207,433)$ 102,474$ (907,263)$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position
For the Fiscal Year Ended June 30, 2022
-194- Totals may not foot due to rounding (continued)
Human Information Information Health
Resources Technology Tech Reserve Insurance Benefits Total
OPERATING REVENUES
Charges for services 1,611,091$ 3,114,090$ 383,664$ 4,359,298$ 24,979,822$ 43,689,720$
Total operating revenues 1,611,091 3,114,090 383,664 4,359,298 24,979,822 43,689,720
OPERATING EXPENSES
Personnel 1,240,395 2,442,520 - 347,183 517 10,670,357
Materials and services 330,239 447,861 142,498 1,861,793 29,794,408 35,733,114
Depreciation 4,219 2,175 112,091 5,005 - 292,046
Total operating expenses 1,574,854 2,892,556 254,589 2,213,981 29,794,925 46,695,517
Operating income (loss) 36,238 221,534 129,075 2,145,316 (4,815,102) (3,005,797)
NONOPERATING REVENUES (EXPENSES)
Investment earnings (4,231) (10,410) (29,052) (231,010) (367,927) (669,558)
Total nonoperating revenues (expenses) (4,231) (10,410) (29,052) (231,010) (367,927) (669,558)
Income (loss) before transfers 32,006 211,124 100,023 1,914,307 (5,183,029) (3,675,355)
Transfers in - - - - - 452,417
Transfers out - (6,812) - (3,500) - (334,723)
Net other financing sources (uses) - (6,812) - (3,500) - 117,694
Change in net position 32,006 204,312 100,023 1,910,807 (5,183,029) (3,557,661)
Net position - Beginning of year (1,018,898) (2,258,572) 1,386,623 1,051,685 14,971,693 10,834,667
Net position - End of year (986,892)$ (2,054,260)$ 1,486,646$ 2,962,492$ 9,788,664$ 7,277,006$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position
For the Fiscal Year Ended June 30, 2022
-195- Totals may not foot due to rounding
Board of
Administrative County Finance
Facilities Services Commissioners Finance Reserve Legal
CASH FLOWS FROM OPERATING
ACTIVITIES
Receipts from customers 3,858,897$ 1,447,619$ 351,004$ 1,865,838$ 256,986$ 1,468,303$
Payments to employees (2,406,020) (1,380,865) (461,004) (1,107,662) (66,373) (1,182,586)
Payments to suppliers (1,584,720) (236,058) (246,330) (856,434) - (174,798)
Net cash provided (used) by operating activities (131,843) (169,305) (356,329) (98,258) 190,613 110,919
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in - 86,579 365,838 - - -
Transfers out (60,695) - (3,716) - (260,000) -
Net cash provided (used) by noncapital
financing activities (60,695) 86,579 362,122 - (260,000) -
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Acquisition of capital assets (9,463) - - (30,300) - -
Payments for leases (1,506) - - (6,054) - (2,848)
Proceeds from leases 69,545 - - - - -
Due to other funds - - - 30,492 - -
Net cash provided (used) by capital and related
financing activities 58,576 - - (5,862) - (2,848)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments 59,739 44,293 (10,373) 98,457 39,164 (83,056)
Interest 5,575 2,460 845 559 1,553 697
Net cash provided (used) by investing activities 65,314 46,752 (9,528) 99,016 40,716 (82,359)
Net increase (decrease) in cash & cash equivalents (68,648) (35,973) (3,735) (5,104) (28,671) 25,712
Balances - Beginning of year 240,879 103,169 37,294 5,105 75,371 17,507
Balances - End of year 172,232$ 67,196$ 33,559$ -$ 46,700$ 43,220$
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)(244,209)$ (263,081)$ (364,944)$ (172,701)$ 118,530$ 203,548$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Amortization of deferred lease resources (74,682) - - - - -
Depreciation and amortization expense 11,822 - 4,346 149,806 - 2,581
Change in operating accruals
Receivables 82,895 - - - - -
Prepaid expenses - - - (15,066) - -
Net pension liability 28,736 18,247 10,271 (78,845) 37,612 (59,293)
Accounts payable 34,265 (667) (3,589) 31,947 - (435)
Claims payable - - - - - -
Compensated leave (15,691) 18,913 - (37,117) 2,713 (29,852)
Total OPEB liability 45,022 57,283 (2,412) 23,717 31,757 (5,628)
Net cash provided (used) by operating activities (131,843)$ (169,305)$ (356,329)$ (98,258)$ 190,613$ 110,919$
NONCASH INVESTING ACTIVITIES
Change in fair value of investments (237,053)$ (17,625)$ (29,755)$ (18,098)$ (54,974)$ (4,802)$
For the Fiscal Year Ended June 30, 2022
Combining Statement of Cash Flows
Deschutes County, Oregon
Internal Service Funds
-196- Totals may not foot due to rounding (continued)
Human Information Health
Resources Technology IT Reserve Insurance Benefits Total
CASH FLOWS FROM OPERATING
ACTIVITIES
Receipts from customers 1,582,793$ 3,114,090$ 383,664$ 4,359,298$ 25,167,487$ 43,855,978$
Payments to employees (1,173,050) (2,496,123) - (319,890) (517) (10,594,090)
Payments to suppliers (238,396) (455,214) (160,530) (4,336,396) (27,619,779) (35,908,655)
Net cash provided (used) by operating activities 171,346 162,753 223,134 (296,988) (2,452,808) (2,646,767)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in - - - - - 452,417
Transfers out - (6,812) - (3,500) - (334,723)
Net cash provided (used) by noncapital
financing activities - (6,812) - (3,500) - 117,694
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Acquisition of capital assets - - (49,136) - - (88,899)
Payments for leases (4,214) (2,165) - - - (16,787)
Proceeds from leases - - - - - 69,545
Due to other funds - - - - - 30,492
Net cash provided (used) by capital and related
financing activities (4,214) (2,165) (49,136) - - (5,649)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments (124,260) (128,011) (177,682) (247,838) 945,438 415,871
Interest 602 2,352 5,866 51,226 98,630 170,365
Net cash provided (used) by investing activities (123,658) (125,659) (171,815) (196,611) 1,044,068 586,236
Net increase (decrease) in cash & cash equivalents 43,474 28,118 2,183 (497,100) (1,408,741) (1,948,485)
Balances - Beginning of year 891 85,161 304,417 2,952,279 5,441,119 9,263,193
Balances - End of year 44,365$ 113,278$ 306,600$ 2,455,180$ 4,032,379$ 7,314,707$
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)36,238$ 221,534$ 129,075$ 2,145,316$ (4,815,102)$ (3,005,797)$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Amortization of deferred lease resources - - - - - (74,682)
Depreciation and amortization expense 4,219 2,175 112,091 5,005 - 292,046
Change in operating accruals
Receivables (28,299) - - - 187,664 242,261
Prepaid expenses (58) (5,887) (34,070) - - (55,082)
Net pension liability 35,562 (37,425) - 24,610 - (20,525)
Accounts payable 87,682 (3,641) 16,038 326,165 1,673,732 2,161,497
Claims payable - - - (2,800,768) 500,897 (2,299,871)
Compensated leave 10,677 (1,379) - 4,492 - (47,245)
Total OPEB liability 25,325 (12,623) - (1,809) - 160,632
Net cash provided (used) by operating activities 171,346$ 162,753$ 223,134$ (296,988)$ (2,452,808)$ (2,646,767)$
NONCASH INVESTING ACTIVITIES
Change in fair value of investments (35,636)$ (19,551)$ (7,581)$ (3,859)$ 3,705$ (425,227)$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Cash Flows
For the Fiscal Year Ended June 30, 2022
-197- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 3,826,046$ 3,826,046$ 3,848,605$ 22,559$
Intergovernmental - - (1,737) (1,737)
Investment earnings 11,411 11,411 5,155 (6,256)
Revenues Total 3,837,457 3,837,457 3,852,023 14,566
Expenditures
Current - departmental:
County services 4,269,541 4,269,541 4,037,294 232,247
Not allocated to organizational units:
Contingency 162,649 162,649 - 162,649
Transfers out 60,695 60,695 60,695 -
Expenditures Total 4,492,885 4,492,885 4,097,989 394,896
Net Change in fund balance (655,428) (655,428) (245,966) 409,462
Fund balance - Beginning of year 655,428 655,428 818,765 163,337
Fund balance - End of year -$ -$ 572,799$ 572,799$
Unrealized gain (loss) on investments (20,779)
Lease receivable 333,574
Capital assets (net of accumulated depreciation) 73,297
Lease assets (net of accumulated amortization) 4,055
Deferred outflows of resources - OPEB 112,220
Deferred outflows of resources - pension 860,382
Accrued compensated leave (195,321)
Lease payable (4,070)
Other postemployment benefits (758,407)
Net pension liability (1,218,632)
Deferred inflows of resources - leases (328,437)
Deferred inflows of resources - OPEB (147,744)
Deferred inflows of resources - pension (954,496)
Net position, GAAP basis - End of Year (1,671,558)$
Deschutes County, Oregon
Facilities
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-198- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,412,796$ 1,412,796$ 1,447,619$ 34,823$
Investment earnings 3,508 3,508 2,202 (1,306)
Transfers in 86,579 86,579 86,579 -
Revenues Total 1,502,883 1,502,883 1,536,400 33,517
Expenditures
Current - departmental:
County services 1,778,196 1,778,196 1,616,257 161,939
Not allocated to organizational units:
Contingency 47,859 47,859 - 47,859
Expenditures Total 1,826,055 1,826,055 1,616,257 209,798
Net Change in fund balance (323,172) (323,172) (79,857) 243,315
Fund balance - Beginning of year 323,172 323,172 337,108 13,936
Fund balance - End of year -$ -$ 257,251$ 257,251$
Unrealized gain (loss) on investments (8,107)
Deferred outflows of resources - OPEB 43,766
Deferred outflows of resources - pension 539,700
Accrued compensated leave (190,782)
Other postemployment benefits (295,779)
Net pension liability (764,423)
Deferred inflows of resources - OPEB (57,620)
Deferred inflows of resources - pension (598,736)
Net position, GAAP basis - End of Year (1,074,729)$
Deschutes County, Oregon
Administrative Services
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-199- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 351,016$ 351,016$ 351,004$ (12)$
Investment earnings 1,288 1,288 861 (427)
Transfers in 365,838 365,838 365,838 -
Revenues Total 718,142 718,142 717,703 (439)
Expenditures
Current - departmental:
County services 718,714 730,714 703,744 26,970
Not allocated to organizational units:
Contingency 22,146 10,146 - 10,146
Transfers out 3,716 3,716 3,716 -
Expenditures Total 744,576 744,576 707,460 37,116
Net Change in fund balance (26,434) (26,434) 10,243 36,677
Fund balance - Beginning of year 26,434 26,434 116,069 89,635
Fund balance - End of year -$ -$ 126,312$ 126,312$
Unrealized gain (loss) on investments (4,049)
Capital assets (net of accumulated depreciation) 10,865
Deferred outflows of resources - OPEB 13,466
Deferred outflows of resources - pension 130,421
Other postemployment benefits (91,009)
Net pension liability (184,726)
Deferred inflows of resources - OPEB (17,729)
Deferred inflows of resources - pension (144,687)
Net position, GAAP basis - End of Year (161,136)$
Deschutes County, Oregon
Board of County Commissioners
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-200- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,886,367$ 1,886,367$ 1,865,838$ (20,529)$
Investment earnings 3,135 3,135 147 (2,988)
Revenues Total 1,889,502 1,889,502 1,865,985 (23,517)
Expenditures
Current - departmental:
County services 2,018,849 2,018,849 2,017,331 1,518
Not allocated to organizational units:
Contingency 58,225 58,225 - 58,225
Expenditures Total 2,077,074 2,077,074 2,017,331 59,743
Net Change in fund balance (187,572) (187,572) (151,346) 36,226
Fund balance - Beginning of year 187,572 187,572 173,373 (14,199)
Fund balance - End of year -$ -$ 22,026$ 22,026$
Unrealized gain (loss) on investments 3,679
Capital assets (net of accumulated depreciation) 729,228
Lease assets (net of accumulated amortization) 12,682
Deferred outflows of resources - OPEB 49,377
Deferred outflows of resources - pension 388,027
Accrued compensated leave (20,952)
Lease payable (12,726)
Other postemployment benefits (333,699)
Net pension liability (549,596)
Deferred inflows of resources - OPEB (65,007)
Deferred inflows of resources - pension (430,472)
Net position, GAAP basis - End of Year (207,433)$
Deschutes County, Oregon
Finance
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-201- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 256,992$ 256,992$ 256,986$ (6)$
Investment earnings 3,008 3,008 1,337 (1,671)
Revenues Total 260,000 260,000 258,323 (1,677)
Expenditures
Current - departmental:
County services 250,612 250,612 66,373 184,239
Not allocated to organizational units:
Transfers out 260,000 260,000 260,000 -
Expenditures Total 510,612 510,612 326,373 184,239
Net Change in fund balance (250,612) (250,612) (68,051) 182,561
Fund balance - Beginning of year 250,612 250,612 248,242 (2,370)
Fund balance - End of year -$ -$ 180,191$ 180,191$
Unrealized gain (loss) on investments (5,634)
Deferred outflows of resources - OPEB 4,489
Deferred outflows of resources - pension 24,651
Accrued compensated leave (2,713)
Other postemployment benefits (30,336)
Net pension liability (34,915)
Deferred inflows of resources - OPEB (5,910)
Deferred inflows of resources - pension (27,348)
Net position, GAAP basis - End of Year 102,474$
Deschutes County, Oregon
Finance Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-202- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,467,734$ 1,467,734$ 1,468,303$ 569$
Investment earnings 2,183 2,183 1,029 (1,154)
Revenues Total 1,469,917 1,469,917 1,469,332 (585)
Expenditures
Current - departmental:
County services 1,494,667 1,494,667 1,359,796 134,871
Not allocated to organizational units:
Contingency 46,000 46,000 - 46,000
Expenditures Total 1,540,667 1,540,667 1,359,796 180,871
Net Change in fund balance (70,750) (70,750) 109,536 180,286
Fund balance - Beginning of year 70,750 70,750 56,186 (14,565)
Fund balance - End of year -$ -$ 165,721$ 165,721$
Unrealized gain (loss) on investments (5,214)
Lease assets (net of accumulated amortization) 8,681
Deferred outflows of resources - OPEB 31,422
Deferred outflows of resources - pension 461,461
Accrued compensated leave (141,654)
Lease payable (8,414)
Other postemployment benefits (212,354)
Net pension liability (653,606)
Deferred inflows of resources - OPEB (41,368)
Deferred inflows of resources - pension (511,938)
Net position, GAAP basis - End of Year (907,263)$
Deschutes County, Oregon
Legal
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-203- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 1,611,159$ 1,611,159$ 1,611,091$ (68)$
Investment earnings 2,623 2,623 1,116 (1,507)
Revenues Total 1,613,782 1,613,782 1,612,208 (1,574)
Expenditures
Current - departmental:
County services 1,607,298 1,607,298 1,503,284 104,014
Not allocated to organizational units:
Contingency 53,888 53,888 - 53,888
Expenditures Total 1,661,186 1,661,186 1,503,284 157,902
Net Change in fund balance (47,404) (47,404) 108,923 156,327
Fund balance - Beginning of year 47,404 47,404 22,616 (24,788)
Fund balance - End of year -$ -$ 131,540$ 131,540$
Unrealized gain (loss) on investments (5,352)
Lease assets (net of accumulated amortization) 2,813
Deferred outflows of resources - OPEB 40,399
Deferred outflows of resources - pension 452,651
Accrued compensated leave (136,617)
Lease payable (2,818)
Other postemployment benefits (273,026)
Net pension liability (641,128)
Deferred inflows of resources - OPEB (53,188)
Deferred inflows of resources - pension (502,165)
Net position, GAAP basis - End of Year (986,892)$
Deschutes County, Oregon
Human Resources
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-204- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 3,114,287$ 3,114,287$ 3,114,090$ (197)$
Investment earnings 6,439 6,439 2,822 (3,617)
Revenues Total 3,120,726 3,120,726 3,116,912 (3,814)
Expenditures
Current - departmental:
County services 3,097,162 3,097,162 2,943,973 153,189
Not allocated to organizational units:
Contingency 91,715 91,715 - 91,715
Transfers out 6,812 6,812 6,812 -
Expenditures Total 3,195,689 3,195,689 2,950,785 244,904
Net Change in fund balance (74,963) (74,963) 166,127 241,090
Fund balance - Beginning of year 74,963 74,963 268,091 193,128
Fund balance - End of year -$ -$ 434,218$ 434,218$
Unrealized gain (loss) on investments (13,666)
Lease assets (net of accumulated amortization) 3,445
Deferred outflows of resources - OPEB 70,474
Deferred outflows of resources - pension 1,052,932
Accrued compensated leave (369,681)
Lease payable (3,455)
Other postemployment benefits (476,279)
Net pension liability (1,491,356)
Deferred inflows of resources - OPEB (92,783)
Deferred inflows of resources - pension (1,168,108)
Net position, GAAP basis - End of Year (2,054,260)$
Deschutes County, Oregon
Information Technology
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-205- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 383,663$ 383,663$ 383,664$ 1$
Investment earnings 9,037 9,037 6,386 (2,651)
Revenues Total 392,700 392,700 390,050 (2,650)
Expenditures
Current - departmental:
County services 666,400 666,400 191,634 474,766
Expenditures Total 666,400 666,400 191,634 474,766
Net Change in fund balance (273,700) (273,700) 198,416 472,116
Fund balance - Beginning of year 666,470 666,470 996,208 329,738
Fund balance - End of year 392,770$ 392,770$ 1,194,623$ 801,853$
Unrealized gain (loss) on investments (36,989)
Capital assets (net of accumulated depreciation) 329,012
Net position, GAAP basis - End of Year 1,486,646$
Deschutes County, Oregon
Information Technology Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-206- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 3,045,862$ 3,045,862$ 4,359,298$ 1,313,436$
Investment earnings 101,111 101,111 50,142 (50,969)
Revenues Total 3,146,973 3,146,973 4,409,440 1,262,467
Expenditures
Current - departmental:
County services 4,027,292 6,427,292 4,982,451 1,444,841
Not allocated to organizational units:
Contingency 7,445,296 5,045,296 - 5,045,296
Transfers out 3,500 3,500 3,500 -
Expenditures Total 11,476,088 11,476,088 4,985,951 6,490,137
Net Change in fund balance (8,329,115) (8,329,115) (576,512) 7,752,603
Fund balance - Beginning of year 8,329,115 8,329,115 9,521,450 1,192,335
Fund balance - End of year -$ -$ 8,944,938$ 8,944,938$
Unrealized gain (loss) on investments (296,201)
Capital assets (net of accumulated depreciation) 19,333
Deferred outflows of resources - OPEB 10,100
Deferred outflows of resources - pension 116,950
Accrued compensated leave (15,895)
Other postemployment benefits (68,257)
Net pension liability (165,646)
Accrued claims payable (5,439,791)
Deferred inflows of resources - OPEB (13,297)
Deferred inflows of resources - pension (129,742)
Net position, GAAP basis - End of Year 2,962,492$
Deschutes County, Oregon
Insurance
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budg
-207- Totals may not foot due to rounding
Actual Variance with
Original Final Amounts Final Budget
Revenues
Charges for services 22,826,900$ 22,826,900$ 24,979,822$ 2,152,922$
Investment earnings 200,277 200,277 90,816 (109,461)
Revenues Total 23,027,177 23,027,177 25,070,639 2,043,462
Expenditures
Current - departmental:
County services 23,924,393 29,424,393 29,294,027 130,366
Not allocated to organizational units:
Contingency 13,875,402 8,375,402 - 8,375,402
Expenditures Total 37,799,795 37,799,795 29,294,027 8,505,768
Net Change in fund balance (14,772,618) (14,772,618) (4,223,389) 10,549,229
Fund balance - Beginning of year 14,772,618 14,772,618 15,527,580 754,962
Fund balance - End of year -$ -$ 11,304,191$ 11,304,191$
Unrealized gain (loss) on investments (486,480)
Accrued claims payable (1,029,046)
Net position, GAAP basis - End of Year 9,788,664$
Deschutes County, Oregon
Health Benefits
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2022
Budgeted Amounts
-208- Totals may not foot due to rounding
-209-
Taxes Miscellaneous Total
and Custodial Custodial
Fees Funds Funds
Assets
Cash and cash equivalents 782,113$ 1,378,229$ 2,160,342$
Investments, at fair value; plus accrued interest 2,141,310 3,773,388 5,914,698
Taxes receivable for other governments 5,415,622 - 5,415,622
Accounts receivable 45,890 33,647 79,537
Notes receivable 1,184,999 - 1,184,999
Total assets 9,569,935 5,185,264 14,755,198
Liabilities
Accounts payable 22,019 94,806 116,825
Deposits 432,778 3,494,976 3,927,754
Due to other governments 5,415,622 1,731,980 7,147,603
Total liabilities 5,870,420 5,321,762 11,192,182
Deferred Inflows of Resources
Unavailable revenue - land auction sales 1,184,999 - 1,184,999
Total deferred inflows of resources 1,184,999 - 1,184,999
Net Position
Restricted for:
Individuals, organizations, and other governments 2,528,047 28,845 2,556,892
Unrestricted (13,532) (165,343) (178,875)
Total net position 2,514,516 (136,499) 2,378,017
Total Liabilities, Deferred Inflows of Resources, and Net Position 9,569,935$ 5,185,264$ 14,755,198$
Deschutes County, Oregon
Fiduciary Funds
Combining Statement of Fiduciary Net Position
June 30, 2022
-210- Totals may not foot due to rounding
Taxes Miscellaneous Total
and Custodial Custodial
Fees Funds Funds
Additions
Investment earnings
Interest on land sale loans 41,113$ -$ 41,113$
Net increase (decrease) in fair value of investments (31,433) (159,914) (191,347)
Property tax collections for other governments 445,406,255 - 445,406,255
Fines, forfeitures and penalties 235,858 768,016 1,003,874
Rents 24,000 - 24,000
Collections for services provided to other governments 331,446 - 331,446
Charges for services 4,334,749 - 4,334,749
Other 10,794 - 10,794
Total additions 450,352,781 608,103 450,960,883
Deductions
Payment of property taxes to other governments 445,294,721 - 445,294,721
Payment of services to other governments - 774,529 774,529
Public safety 6,225,057 - 6,225,057
Total deductions 451,519,778 774,529 452,294,306
Change in Fiduciary Net Position (1,166,997) (166,426) (1,333,423)
Net Position - Beginning 3,681,512 29,928 3,711,440
Net Position - Ending 2,514,516$ (136,499)$ 2,378,017$
Deschutes County, Oregon
Fiduciary Funds
Combining Statement of Changes in Fiduciary Net Position
Fiscal Year Ended June 30, 2022
-211- Totals may not foot due to rounding
Other Financial Schedules
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-212-
Tax Year
Beginning
Balance and
FY 2022 Levy Adjustments
Interest
(Discount)
Turnovers from
County
Treasurer
Taxes Receivable
June 30, 2022
FY 2012 & Prior 76,132$ (460)$ 7,197$ 12,311$ 70,558$
FY 2013 9,153 (62) 319 718 8,691
FY 2014 13,046 (121) 495 1,124 12,295
FY 2015 27,588 466 2,490 6,037 24,506
FY 2016 (8,572) (1,137) 13,350 31,201 (27,560)
FY 2017 63,065 (7,781) 22,278 43,749 33,813
FY 2018 290,393 (8,967) 81,740 280,989 82,177
FY 2019 846,592 (12,395) 190,444 784,013 240,628
FY 2020 1,665,073 (50,863) 163,973 940,018 838,165
FY 2021 4,015,005 (130,863) 148,191 2,553,325 1,479,008
FY 2022 455,994,805 (235,506) (11,949,173) 439,821,993 3,988,133
TOTALS 462,992,280$ (447,689)$ (11,318,697)$ 444,475,479 6,750,414$
Other Distributions:
Interest earned on unsegregated taxes 53,692
Other tax distribution and credits 16,658
TOTAL CASH COLLECTIONS 444,545,829$
Summary of Taxes Receivable at June 30, 2022:
Deschutes County
General Fund 534,923$
Special Revenue Funds 799,869
Other taxing jurisdictions 5,415,622
6,750,414$
Deschutes County, Oregon
Schedule of Property Tax Transactions - All County Taxes
June 30, 2022
-213- Totals may not foot due to rounding
Final Amount of Outstanding Bonds Outstanding
Date of Maturity Original July 1, Bonds Called and June 30,
Series Issue Date Issue 2021 Issued Matured 2022
Pension Bonds
Series 2002 03/28/2002 06/01/2028 5,429,586$ 3,290,000$ -$ 420,000$ 2,870,000$
Series 2004 05/27/2004 06/01/2028 7,090,000 4,500,000 - 500,000 4,000,000
Total Pension Bonds 12,519,586 7,790,000 - 920,000 6,870,000
Bonds
Refunding Series 2012 03/29/2012 12/01/2032 26,345,000 17,005,000 - 17,005,000 -
Series 2013 08/08/2013 06/01/2038 8,405,000 6,495,000 - 275,000 6,220,000
Refunding Series 2019 03/12/2019 06/01/2028 6,455,000 5,255,000 - 645,000 4,610,000
Refunding Series 2021 09/02/2021 12/01/2032 15,325,000 - 15,325,000 - 15,325,000
Total Bonds 56,530,000 28,755,000 15,325,000 17,925,000 26,155,000
Notes from Direct Borrowings
Refunding Series 2015 12/08/2015 12/01/2026 3,775,000 1,785,200 - 413,600 1,371,600
Refunding Series 2016 05/25/2016 06/01/2027 6,277,000 3,568,000 - 568,000 3,000,000
Total Notes 10,052,000 5,353,200 - 981,600 4,371,600
Total Long-Term Debt 79,101,586$ 41,898,200$ 15,325,000$ 19,826,600$ 37,396,600$
Deschutes County, Oregon
Schedule of Long-Term Debt Principal Transactions
Year Ended June 30, 2022
-214- Totals may not foot due to rounding
Interest
Rates on Outstanding Coupons Outstanding
Outstanding June 30, Bonds Called and June 30,
Series Balances 2021 Issued Matured 2022
Pension Bonds
Series 2002 6.85% 945,985$ -$ 225,365$ 720,620$
Series 2004 5.35% - 6.095% 1,135,422 - 273,427 861,995
Total Pension Bonds 2,081,407 - 498,792 1,582,615
Bonds
Refunding Series 2012 2 - 4% 3,279,512 - 3,279,512 -
Series 2013 3.25 - 4.5% 2,774,369 - 269,981 2,504,388
Refunding Series 2019 5.00% 1,100,750 - 262,750 838,000
Refunding Series 2021 1.41% - 1,372,123 161,462 1,210,661
Total Bonds 7,154,631 1,372,123 3,973,705 4,553,049
Notes from Direct Borrowings
6 1.68% 212,738 - 59,942 152,796
Total Notes 307,759 - 99,220 208,540
Total Long-Term Debt 9,543,797$ 1,372,123$ 4,571,716$ 6,344,203$
Deschutes County, Oregon
Schedule of Long-Term Debt Interest Transactions
Year Ended June 30, 2022
-215- Totals may not foot due to rounding
Total Requirements Series 2002 Series 2004
Year of
Maturity Principal Interest Total Principal Interest Principal Interest
2023 1,040,000$ 439,947$ 1,479,947$ 480,000$ 196,595$ 560,000$ 243,352$
2024 1,170,000 373,383 1,543,383 540,000 163,715 630,000 209,668
2025 700,000 297,995 997,995 - 126,725 700,000 171,270
2026 1,465,000 255,330 1,720,330 685,000 126,725 780,000 128,605
2027 1,640,000 160,866 1,800,866 770,000 79,803 870,000 81,064
2028 855,000 55,095 910,095 395,000 27,058 460,000 28,037
6,870,000$ 1,582,615$ 8,452,615$ 2,870,000$ 720,620$ 4,000,000$ 861,995$
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Pension Obligation Bonds
June 30, 2022
-216- Totals may not foot due to rounding
-217-
Total Requirements Series 2013 Direct Borrowing-2015
Year of
Maturity Principal Interest Total Principal Interest Principal Interest
2023 2,330,177$ 667,728$ 2,997,905$ 285,000 260,356 221,493$ 14,177$
2024 2,260,890 602,893 2,863,783 295,000 250,381 225,954 8,606
2025 2,328,349 535,071 2,863,421 305,000 238,581 232,646 2,896
2026 2,165,414 467,662 2,633,076 320,000 226,381 - -
2027 2,222,240 400,577 2,622,817 330,000 213,581 - -
2028 2,289,066 331,175 2,620,241 345,000 200,381 - -
2029 1,459,834 258,978 1,718,813 360,000 186,581 - -
2030 1,494,545 228,932 1,723,476 375,000 172,181 - -
2031 1,525,313 198,035 1,723,348 390,000 157,181 - -
2032 1,563,965 166,260 1,730,225 405,000 141,581 - -
2033 1,590,792 133,129 1,723,921 420,000 124,875 - -
2034 435,000 107,550 542,550 435,000 107,550 - -
2035 455,000 87,975 542,975 455,000 87,975 - -
2036 480,000 67,500 547,500 480,000 67,500 - -
2037 500,000 45,900 545,900 500,000 45,900 - -
2038 520,000 23,400 543,400 520,000 23,400 - -
23,620,585$ 4,322,764$ 27,943,349$ 6,220,000$ 2,504,388$ 680,093$ 25,679$
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Full Faith and Credit and Direct Borrowings
June 30, 2022
Governmental Activities
-218- Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Full Faith and Credit and Direct Borrowings
June 30, 2022
Governmental Activities
Series 2019 Ref Series 2021
Year of
Maturity Principal Interest Principal Interest
2023 680,000 230,500 1,143,684$ 162,695$
2024 715,000 196,500 1,024,935 147,406
2025 750,000 160,750 1,040,704 132,843
2026 785,000 123,250 1,060,414 118,031
2027 820,000 84,000 1,072,240 102,995
2028 860,000 43,000 1,084,066 87,793
2029 - - 1,099,834 72,397
2030 - - 1,119,545 56,750
2031 - - 1,135,313 40,854
2032 - - 1,158,965 24,679
2033 - - 1,170,792 8,254
2034 - - - -
2035 - - - -
2036 - - - -
2037 - - - -
2038 - - - -
4,610,000$ 838,000$ 12,110,492$ 954,698$
-219- Totals may not foot due to rounding
Year of
Maturity Principal Interest Total Principal Interest Principal Interest Principal Interest
2023 1,056,423$ 108,477$ 1,164,900$ 205,107$ 14,665$ 580,000$ 50,400$ 271,316$ 43,412$
2024 1,074,310 89,735 1,164,045 208,246 9,519 591,000 40,656 275,065 39,560
2025 1,093,551 70,650 1,164,200 213,254 4,271 601,000 30,727 279,296 35,652
2026 927,286 53,515 980,802 32,700 1,209 610,000 20,630 284,586 31,676
2027 937,960 38,424 976,384 32,200 401 618,000 10,382 287,760 27,641
2028 290,934 23,561 314,495 - - - - 290,934 23,561
2029 295,166 19,429 314,595 - - - - 295,166 19,429
2030 300,455 15,230 315,685 - - - - 300,455 15,230
2031 304,687 10,964 315,651 - - - - 304,687 10,964
2032 311,035 6,623 317,658 - - - - 311,035 6,623
2033 314,208 2,215 316,424 - - - - 314,208 2,215
6,906,015$ 438,824$ 7,344,839$ 691,507$ 30,064$ 3,000,000$ 152,796$ 3,214,508$ 255,964$
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Full Faith and Credit and Direct Borrowings
Total Requirements Refunding Series 2021Direct Borrowing - 2015 Direct Borrowing - 2016
Business Type Activities
June 30, 2022
-220- Totals may not foot due to rounding
-221-
Statistical Section
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
-222-
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-223-
Governmental activities
Net investment in capital assets 89,462,800$ 90,528,453$ 91,385,492$ 101,724,105$ 108,576,334$
Restricted 2,368,923 899,558 57,774,179 60,999,381 60,223,775
Unrestricted 76,086,991 85,864,467 13,564,091 (9,004,273) (10,585,809)
Total governmental activities net position 167,918,714$ 177,292,478$ 162,723,762$ 153,719,213$ 158,214,300$
Business-type activities
Net investment in capital assets 27,369,640$ 27,996,595$ 31,628,811$ 33,549,044$ 35,249,434$
Restricted 726,437 326,768 416,356 257,743 -
Unrestricted (3,269,965) (1,578,435) (3,620,616) (4,431,920) (3,895,146)
Total business-type activities net position 24,826,112$ 26,744,928$ 28,424,551$ 29,374,867$ 31,354,288$
Primary government
Net investment in capital assets 116,832,440$ 118,525,048$ 123,014,302$ 135,273,150$ 143,825,767$
Restricted 3,095,362 1,226,325 58,190,535 61,257,124 60,223,775
Unrestricted 72,817,030 84,286,032 9,943,475 (13,436,194) (14,480,955)
Total primary government net position 192,744,832$ 204,037,405$ 191,148,312$ 183,094,080$ 189,568,588$
Deschutes County, Oregon
(accrual basis of accounting)
Net Position by Component - Last Ten Fiscal Years
Fiscal Year
201720142013 20162015
Totals may not foot due to rounding
-224-
Governmental activities
Net investment in capital assets 113,719,602$ 115,293,413$ 121,372,936$ 126,591,425$ 135,284,761$
Restricted 51,604,150 66,660,268 75,890,142 86,559,219 90,450,775
Unrestricted (13,117,584) (11,495,168) (14,936,196) (29,395,513) (28,233,666)
Total governmental activities net position 152,206,168$ 170,458,513$ 182,326,882$ 183,755,131$ 197,501,871$
Business-type activities
Net investment in capital assets 37,025,828$ 35,942,205$ 38,733,640$ 37,856,359$ 35,830,576$
Restricted - - - - -
Unrestricted (2,045,079) 1,559,167 (1,509,994) 3,784,281 7,281,323
Total business-type activities net position 34,980,750$ 37,501,372$ 37,223,647$ 41,640,640$ 43,111,899$
Primary government
Net investment in capital assets 150,745,430$ 151,235,618$ 160,106,576$ 164,447,785$ 171,115,338$
Restricted 51,604,150 66,660,268 75,890,142 86,559,219 90,450,775
Unrestricted (15,162,662) (9,936,001) (16,446,189) (25,611,232) (20,952,344)
Total primary government net position 187,186,918$ 207,959,885$ 219,550,529$ 225,395,771$ 240,613,769$
Deschutes County, Oregon
Net Position by Component - Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
2021202020192018 2022
Totals may not foot due to rounding
-225-
2013 2014 2015 2016 2017
Expenses
Governmental activities:
General government 25,997,251$ 26,487,066$ 25,448,635$ 35,463,814$ 30,011,545$
Public safety 57,806,152 57,786,656 46,351,357 74,941,547 65,276,283
County roads 16,139,486 15,441,429 16,818,974 18,269,586 17,627,051
Health and welfare 31,682,855 35,154,506 31,944,749 43,850,703 39,370,403
Interest and fiscal charges 2,485,174 2,556,364 2,385,397 2,284,295 2,175,774
Total governmental activities expenses 134,110,917 137,426,021 122,949,112 174,809,945 154,461,056
Business-type activities:
Solid waste 8,122,538 6,327,028 7,614,444 9,272,404 10,028,102
Fair & expo center 3,392,264 3,368,464 3,466,338 4,290,630 4,173,908
RV park 339,145 355,752 473,792 477,924 407,928
Total business-type activities expenses 11,853,947 10,051,244 11,554,574 14,040,958 14,609,937
Total primary government expenses 145,964,864$ 147,477,265$ 134,503,686$ 188,850,903$ 169,070,993$
Program Revenues
Governmental activities:
Charges for services:
General government 11,827,132$ 11,593,147$ 14,463,863$ 18,675,554$ 16,435,374$
Public safety 8,876,636 6,252,467 6,051,487 5,620,314 6,765,336
County roads 14,730,662 16,933,084 17,690,071 19,168,851 19,082,452
Health and welfare 2,243,963 5,222,623 1,836,516 2,021,579 1,940,978
Operating grants and contributions 31,233,012 40,070,038 40,911,962 42,990,874 40,087,120
Capital grants and contributions 86,514 437,240 193,226 7,003,178 1,084,073
Total governmental program revenues 68,997,919 80,508,599 81,147,125 95,480,350 85,395,333
Business-type activities:
Charges for services:
Solid waste 6,793,369 7,364,322 8,088,089 8,865,019 9,791,844
Fair & expo center 1,761,108 1,783,377 2,257,064 2,500,139 2,710,373
RV park 165,096 217,036 346,987 408,513 384,279
Operating grants and contributions 49,790 50,964 51,244 53,667 570,037
Capital grants and contributions - 176,289 - - -
Total business-type program revenues 8,769,363 9,591,988 10,743,384 11,827,338 13,456,534
Total primary government program revenues 77,767,282$ 90,100,587$ 91,890,509$ 107,307,688$ 98,851,866$
Net (Expense)/Revenue
Governmental activities (65,112,999)$ (56,917,421)$ (41,801,988)$ (79,329,594)$ (69,065,723)$
Business-type activities (3,084,584) (459,254) (811,190) (2,213,620) (1,153,403)
Total primary government net expense (68,197,583)$ (57,376,677)$ (42,613,178)$ (81,543,214)$ (70,219,127)$
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
Totals may not foot due to rounding
-226-
2018 2019 2020 2021 2022
Expenses
Governmental activities:
General government 36,105,776$ 32,523,927$ 50,607,355$ 49,428,669$ 48,556,006$
Public safety 64,258,765 70,253,604 70,086,827 85,546,513 86,849,152
County roads 18,122,984 17,645,717 17,743,525 25,488,902 22,046,884
Health and welfare 50,068,445 45,086,737 45,728,065 62,685,989 55,636,443
Interest and fiscal charges 2,104,761 2,024,851 1,808,997 1,497,982 838,400
Total governmental activities expenses 170,660,730 167,534,837 185,974,769 224,648,055 213,926,886
Business-type activities:
Solid waste 10,131,364 9,047,200 12,526,176 9,911,481 13,075,084
Fair & expo center 4,504,592 5,085,859 4,759,772 3,018,117 4,509,320
RV park 411,993 409,672 420,191 420,836 368,229
Total business-type activities expenses 15,047,948 14,542,731 17,706,139 13,350,434 17,952,633
Total primary government expenses 185,708,679$ 182,077,568$ 203,680,908$ 237,998,489$ 231,879,518$
Program Revenues
Governmental activities:
Charges for services:
General government 16,271,509$ 15,487,329$ 16,303,016$ 18,863,342$ 20,031,444$
Public safety 4,653,489 3,870,888 2,981,327 3,968,606 2,822,080
County roads 21,577,005 24,081,955 25,465,962 28,723,520 27,343,594
Health and welfare 2,683,447 2,892,082 3,161,716 3,994,244 3,173,349
Operating grants and contributions 52,587,330 53,767,845 59,658,417 77,638,551 83,007,298
Capital grants and contributions 1,918,307 30,000 145,584 93,134 -
Total governmental program revenues 99,691,086 100,130,099 107,716,021 133,281,397 136,377,766
Business-type activities:
Charges for services:
Solid waste 11,187,151 11,421,763 13,486,467 13,486,467 13,991,671
Fair & expo center 2,511,127 3,085,338 1,790,111 1,790,111 3,608,410
RV park 438,716 476,365 652,568 652,568 584,135
Operating grants and contributions 786,895 107,740 57,496 57,496 53,167
Capital grants and contributions - - - - -
Total business-type program revenues 14,923,889 15,091,206 15,986,642 15,986,642 18,237,383
Total primary government program revenues 114,614,975$ 115,221,305$ 123,702,663$ 149,268,038$ 154,615,150$
Net (Expense)/Revenue
Governmental activities (70,969,644)$ (67,404,738)$ (78,258,747)$ (91,366,658)$ (77,549,119)$
Business-type activities (124,060) 548,475 (2,260,820) 2,636,207 284,751
Total primary government net expense (66,856,263)$ (80,519,567)$ (88,730,451)$ (88,730,451)$ (77,264,369)$
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
Totals may not foot due to rounding
-227-
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
2013 2014 2015 2016 2017
General Revenues and Other
Changes in Net Position
Governmental activities:
Taxes
Property taxes, general purpose levy 33,971,127$ 35,079,263$ 31,747,666$ 33,533,883$ 35,363,260$
Property taxes, sheriff services levy 24,285,093 25,284,848 26,640,494 29,508,509 31,128,138
Property taxes, bonded debt levy 3,083,800 1,982,347 97,428 84,233 -
Transient room tax 3,656,126 4,340,159 5,248,199 6,068,098 6,408,477
Investment earnings 787,866 986,444 1,188,209 1,643,757 1,351,378
Transfers (337,272) (539,938) (559,305) (513,431) (690,447)
Loss on discontinued project (3,149,335) - - - -
Total governmental activities 62,297,405 67,133,123 64,362,691 70,325,049 73,560,806
Business-type activities:
Taxes
Property taxes, bonded debt levy 2,417,152 2,086,179 2,623,509 2,555,831 2,368,281
Investment earnings 47,562 52,612 71,740 94,674 74,094
Special item - - - - -
Transfers 337,272 539,938 559,305 513,431 690,447
Total business-type activities 2,801,986 2,678,729 3,254,554 3,163,935 3,132,822
Total primary government 65,099,391$ 69,811,852$ 67,617,246$ 73,488,985$ 76,693,630$
Change in Net Position
Governmental activities (2,815,594)$ 10,215,702$ 22,560,704$ (9,004,545)$ 4,495,083$
Business-type activities (282,598) 2,219,473 2,443,364 950,315 1,979,419
Total primary government (3,098,192)$ 12,435,175$ 25,004,068$ (8,054,229)$ 6,474,504$
Fiscal Year
Totals may not foot due to rounding
-228-
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
2018 2019 2020 2021 2022
General Revenues and Other
Changes in Net Position
Governmental activities:
Taxes
Property taxes, general purpose levy 36,746,058$ 38,353,835$ 40,987,718$ 42,614,194$ 44,873,558$
Property taxes, sheriff services levy 33,028,808 35,960,629 38,315,278 39,843,081 41,208,892
Property taxes, bonded debt levy - - - - -
Transient room tax 7,011,471 7,829,489 7,560,467 11,431,704 13,114,807
Investment earnings 1,940,860 5,151,181 4,888,442 648,532 (6,112,054)
Transfers (631,722) (1,638,051) (1,624,789) (1,742,604) (1,789,344)
Loss on discontinued project - - - - -
Total governmental activities 78,095,475 85,657,083 90,127,116 92,794,907 91,295,859
Business-type activities:
Taxes
Property taxes, bonded debt levy - - - - -
Investment earnings 129,837 334,098 358,306 38,182 (602,836)
Special item 3,369,910 - - - -
Transfers 631,722 1,638,050 1,624,789 1,742,604 1,789,344
Total business-type activities 4,131,469 1,972,148 1,983,094 1,780,786 1,186,508
Total primary government 82,226,944$ 87,629,231$ 92,110,210$ 94,575,692$ 92,482,367$
Change in Net Position
Governmental activities 7,125,831$ 18,252,345$ 11,868,368$ 1,428,248$ 13,746,739$
Business-type activities 4,007,409 2,520,623 (277,725) 4,416,993 1,471,259
Total primary government 11,133,240$ 20,772,968$ 11,590,643$ 5,845,242$ 15,217,998$
Fiscal Year
Totals may not foot due to rounding
-229-
2013 2014 2015 2016 2017
General Fund
Nonspendable -$ -$ 516,523$ 498,337$ 469,020$
Committed - - 1,782,674 3,944,405 7,505,074
Assigned 8,657,374 8,031,837 6,222,698 6,311,144 5,369,619
Unassigned 6,836,112 7,649,760 9,183,941 10,620,333 10,483,020
Total General Fund 15,493,486$ 15,681,597$ 17,705,836$ 21,374,220$ 23,826,733$
All Other Governmental Funds
Nonspendable 1,272,249$ 1,418,998$ 2,542,621$ 2,663,703$ 2,859,789$
Restricted, reported in:
Special revenue funds 52,491,478 64,710,171 62,650,077 71,847,628 65,125,286
Capital projects funds - - - - 7,809,685
Debt service funds 476,186 7,631 10,970 - -
Total Restricted 52,967,664 64,717,802 62,661,047 71,847,628 72,934,971
Committed, reported in:
Special revenue funds 10,372,114 13,456,033 13,566,455 11,491,305 13,469,571
Capital projects funds - 606,292 394,405 - -
Debt service funds 579,897 480,416 482,736 472,561 558,106
Total Committed 10,952,011 14,542,741 14,443,596 11,963,866 14,027,677
Assigned, reported in:
Special revenue funds 4,170,144 - - - -
Capital projects funds 759,229 - - - -
Total Assigned 4,929,373 - - - -
Unassigned, reported in:
Special revenue funds - - - - -
Capital projects funds (2,057,525) (1,791,930) - - -
Total Unassigned (2,057,525) (1,791,930) - - -
Total all other governmental funds 68,063,772$ 78,887,611$ 79,647,264$ 86,475,197$ 89,822,437$
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Fund Balances - Governmental Funds - Last Ten Fiscal Years
Totals may not foot due to rounding
-230-
2018 2019 2020 2021 2022
General Fund
Nonspendable 445,442$ 144,473$ 148,609$ 35,563$ 80,692$
Committed 10,670,276 13,048,013 7,557,563 9,963,834 6,980,581
Assigned 6,598,027 6,743,043 7,362,270 8,243,592 8,563,836
Unassigned 11,461,766 12,458,530 13,620,704 15,023,889 13,398,279
Total General Fund 29,175,511$ 32,394,059$ 28,689,146$ 33,266,878$ 29,023,388$
All Other Governmental Funds
Reserved/Nonspendable 1,786,302$ 2,475,033$ 2,690,983$ 2,671,413$ 3,041,475$
Restricted, reported in:
Special revenue funds 67,996,477 76,263,618 81,399,756 103,846,578 107,048,554
Capital projects funds 9,542,598 17,794,245 25,086,097 23,497,961 26,356,205
Debt service funds - - - - -
Total Restricted 77,539,075 94,057,863 106,485,853 127,344,538 133,404,759
Committed, reported in:
Special revenue funds 14,715,465 16,713,561 2,867,188 4,900,652 4,770,913
Capital projects funds - - 4,928,892 4,380,450 8,403,325
Debt service funds 661,151 837,063 959,032 466,933 384,965
Total Committed 15,376,615 17,550,624 8,755,111 9,748,035 13,559,203
Assigned, reported in:
Special revenue funds - - - - -
Capital projects funds - - - - -
Total Assigned - - - - -
Unassigned, reported in:
Special revenue funds - - (39,033) - (695,542)
Capital projects funds - - - - -
Total Unassigned - - (39,033) - (695,542)
Total all other governmental funds 94,701,992$ 114,083,519$ 117,892,914$ 139,763,986$ 149,309,895$
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Fund Balances - Governmental Funds - Last Ten Fiscal Years
Totals may not foot due to rounding
-231-
2013 2014 2015 2016 2017
Revenues
Taxes 66,038,130$ 67,157,527$ 64,043,653$ 69,254,662$ 72,725,317$
Licenses and permits 900,224 1,285,225 1,395,229 1,513,320 1,804,402
Fines, forfeitures and penalties 1,355,143 1,563,725 1,713,279 1,666,944 1,600,649
Special assessments 176,518 125,999 116,946 85,439 70,655
Interest and rents 2,463,869 2,616,264 2,801,165 3,191,867 3,042,808
Intergovernmental 83,911,882 95,464,165 97,854,728 102,449,003 92,313,282
Charges for services 19,108,543 21,137,727 24,577,248 16,657,205 18,295,208
Other 832,505 681,354 1,867,249 1,268,489 1,073,927
Total revenues 174,786,814 190,031,985 194,369,496 196,086,929 190,926,249
Expenditures
General government 23,036,320 24,185,783 25,028,450 26,813,546 26,361,777
Public safety 83,718,648 87,910,026 89,007,502 91,353,457 86,897,612
County roads 13,832,024 14,252,333 15,038,232 15,351,922 16,195,155
Health and welfare 35,248,861 39,671,077 46,096,095 36,778,966 38,856,976
Education 684,632 685,916 656,218 610,125 263,106
Debt service
Principal 5,720,036 5,387,017 3,270,413 3,015,338 2,895,157
Interest 2,386,628 2,438,429 2,354,101 2,259,334 2,151,095
Trustee fees 2,610 27,810 - - 2,500
Debt issuance costs 23,429 219,610 - - -
Capital outlay 2,465,339 12,563,515 6,906,759 7,675,279 10,376,297
Total expenditures 167,118,527 187,341,516 188,357,770 183,857,968 183,999,674
Excess of revenues
over (under) expenditures 7,668,287 2,690,469 6,011,726 12,228,961 6,926,574
Other Financing Sources (Uses)
Transfers in 13,191,583 11,233,103 14,542,905 10,564,827 23,284,540
Transfers out (13,625,455) (11,831,461) (15,350,629) (12,403,247) (24,593,177)
Debt issuance 3,000,000 8,555,000 - 1,911,626 -
Bond premium/discount 49,109 218,092 - - -
Payments to escrow agent (3,023,549) - - (1,904,328) -
Increase/(decrease) in inventory 378,021 146,749 242,641 98,478 181,815
Total other financing
sources (uses) (30,291) 8,321,483 (565,083) (1,732,643) (1,126,822)
Net change in fund balances 7,637,996$ 11,011,952$ 5,446,643$ 10,496,318$ 5,799,752$
Debt service as a percentage
of noncapital expenditures 4.9% 4.5% 3.1% 3.0% 2.9%
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Changes in Fund Balances - Governmental Funds - Last Ten Fiscal Years
Totals may not foot due to rounding
-232-
2018 2019 2020 2021 2022
Revenues
Taxes 76,915,410$ 82,039,791$ 86,964,729$ 94,124,509$ 99,264,276$
Licenses and permits 1,658,904 1,846,647 1,827,973 2,208,566 2,488,528
Fines, forfeitures and penalties 1,466,676 1,525,703 1,315,245 1,312,788 794,023
Special assessments 66,830 60,172 24,635 7,403 9,883
Interest and rents 3,555,878 6,254,855 6,127,824 2,547,298 (3,256,047)
Intergovernmental 105,988,087 111,616,358 116,778,213 149,475,326 148,713,344
Charges for services 19,115,410 17,409,307 19,549,186 22,925,825 21,902,984
Other 875,507 1,577,098 2,240,573 826,662 2,322,915
Total revenues 209,642,702 222,329,931 234,828,378 273,428,375 272,239,905
Expenditures
General government 29,061,175 30,624,676 51,467,588 41,583,698 43,069,730
Public safety 93,072,384 97,971,830 105,095,862 112,852,658 126,981,617
County roads 14,241,574 13,601,142 13,934,215 14,026,795 17,933,913
Health and welfare 46,636,552 41,929,068 44,960,663 53,777,680 53,038,068
Education - - - - -
Debt service
Principal 3,013,331 9,963,729 2,619,154 3,728,510 3,633,793
Interest 2,079,976 2,021,171 1,909,000 1,590,121 1,316,978
Trustee fees 2,375 106,325 1,600 1,200 850
Debt issuance costs - - - - -
Capital outlay 7,506,798 10,105,264 12,913,134 17,541,502 19,055,501
Total expenditures 195,614,166 206,323,204 232,901,216 245,102,163 265,030,448
Excess of revenues
over (under) expenditures 14,028,536 16,006,728 1,927,163 28,326,212 7,209,457
Other Financing Sources (Uses)
Transfers in 18,339,320 28,268,112 33,312,721 21,904,660 32,384,479
Transfers out (19,240,045) (29,876,180) (35,135,401) (23,782,068) (34,291,517)
Debt issuance - 7,512,685 - - -
Bond premium/discount - - - - -
Payments to escrow agent - - - - -
Increase/(decrease) in inventory (155,630) 688,731 - - -
Total other financing
sources (uses) (1,056,355) 6,593,348 (1,822,681) (1,877,408) (1,907,038)
Net change in fund balances 12,972,180$ 22,600,076$ 104,482$ 26,448,804$ 5,302,419$
Debt service as a percentage
of noncapital expenditures 2.7% 2.7% 2.1% 2.3% 2.0%
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Changes in Fund Balances - Governmental Funds - Last Ten Fiscal Years
Totals may not foot due to rounding
-233-
Fiscal Year Ended
June 30, Assessed Value
Estimated
Actual Value
Assessed
Value
Estimated
Actual Value
Assessed
Value
Estimated
Actual Value
2013 17,006,004 20,134,879 376,567 376,567 42,964 45,308
2014 17,812,786 21,290,547 372,149 372,149 47,241 50,377
2015 18,803,090 24,417,972 393,213 393,227 53,660 58,261
2016 19,847,234 27,721,055 415,663 415,679 60,520 70,526
2017 20,943,309 31,302,357 451,004 451,007 65,759 79,422
2018 22,107,667 35,571,219 482,975 482,975 74,665 103,958
2019 23,380,812 39,872,595 508,792 508,792 78,186 112,682
2020 24,642,529 43,452,591 524,739 527,739 81,184 131,478
2021 25,896,554 46,294,856 586,141 586,165 84,899 147,202
2022 27,365,201 54,432,055 627,551 627,551 90,106 173,790
Sources: Deschutes County Assessor's Department and Deschutes County Tax Office
(1) includes tax-exempt property
Deschutes County, Oregon
(in thousands of dollars)
Assessed Value and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years
Real Property Personal Property Manufactured Homes
-234- Totals may not foot due to rounding
Exemptions
Assessed
Value
Estimated
Actual Value
Assessed
Value
Taxable
Assessed
Value
Estimated
Actual Value
Range of Total
Direct Tax
Rates Paid
Assessed
Value(1) as a
Percentage of
Estimated
Actual Value
429,361 445,442 34,370 17,820,526 21,002,197 2.9121-6.2710 85.014%
441,711 455,806 36,566 18,637,321 22,168,879 2.8159-6.1734 84.235%
475,914 492,477 39,534 19,686,343 25,361,937 2.7502-6.1111 77.777%
652,906 677,075 43,033 20,933,290 28,884,335 2.7398-6.0936 72.622%
560,616 582,833 45,078 21,975,610 32,415,618 2.7311-6.0411 67.932%
600,475 628,510 47,457 23,218,325 36,786,661 2.6125-6.0411 63.245%
668,084 736,374 51,211 24,584,663 41,230,443 2.5225-5.9725 59.752%
710,117 784,443 54,658 25,903,911 44,896,251 2.6825-5.9925 57.819%
803,586 887,767 57,287 27,313,892 47,915,990 2.6825-5.9925 57.123%
834,257 910,502 58,720 28,858,395 56,143,898 2.6825-5.9925 51.505%
Deschutes County, Oregon
Assessed Value and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years
(in thousands of dollars)
TotalPublic Utilities
-235- Totals may not foot due to rounding
2013 2014 2015 2016 2017
County direct rates
Rates levied to all taxable County properties:
General 1.2783 1.2783 1.2783 1.2783 1.2783
Jail Bond 0.1291 0.0673 - - -
Fairgrounds Bond 0.1405 0.1121 0.1377 0.1273 0.1186
Sheriff (Countywide) 0.9500 0.9500 0.9500 1.0200 1.0200
County Extension/4H CSD 0.0224 0.0224 0.0224 0.0224 0.0224
911 CSD 0.1618 0.1618 0.1618 0.1618 0.1618
911 Local Option 0.2300 0.2240 0.2000 0.2000 0.2000
County districts paid by all properties 2.9121 2.8159 2.7502 2.8098 2.8011
Rates levied to taxable rural County properties:
Sheriff (Rural) 1.4000 1.4000 1.4000 1.4000 1.4000
Certain County properties are subject to
one of the following rates:
Bend Library Bond 0.0791 0.0723 - - -
Redmond Library Bond - - - - -
Sunriver Library Bond 0.0489 0.0475 0.5090 0.0438 -
Paid by Black Butte properties only:
Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499
Black Butte Ranch CSD Local Opt 0.5500 0.5500 0.5500 0.5500 0.5500
Paid by Sunriver properties only:
Sunriver Service District 3.3100 3.3100 3.3100 3.3100 3.3100
Range of County Direct Rates Paid 2.9121-6.2710 2.8159-6.1734 2.7502-6.1111 2.8098-6.1198 2.8011-6.1111
City and town rates
Bend 2.8035 2.8035 2.8035 2.8035 2.8035
Redmond 4.4101 4.4101 4.4101 4.4101 4.4101
Sisters 2.6417 2.6417 2.6417 2.6417 2.6417
La Pine 1.9000 1.9300 1.9800 1.9800 1.9800
City of Bend Bond 0.2660 0.2256 0.2120 0.2120 0.1895
City of Bend Local Option - - 0 0.2000 0.2000
Bend Urban Renewal Special Levy - - - - -
City of Redmond Bond 0.0870 0.0886 0.0809 0.0809 0.0710
Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500
1.0924-3.0522 1.0924-3.0691 1.0924-3.0641 1.0924-3.0641 1.0924-2.7317
0.2200 - 1.4610 0.2200 - 1.6673 0.2200 - 1.6566 0.2200 - 1.4610 0.2200-1.4610
6.6692-8.4108 6.5526-8.4699 6.2181-8.4979 6.4033-8.4012 6.5893-8.4320
0.4377-3.6500 0.9005-3.6500 0.7831-3.0000 0.8140-3.0000 0.8140-3.0000
Other special district rates 0.2895 0.2895 0.2895 0.2895 0.2895
Sources: Deschutes County Assessor's Office and Deschutes County Finance Department
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
(rate per $1,000 of assessed value)
Fiscal Year Taxes are Payable
Fire district rates
Deschutes County, Oregon
Parks and recreation district rates
School district rates
Road district rates
-236- Totals may not foot due to rounding
2018 2019 2020 2021 2022
County direct rates
Rates levied to all taxable County properties:
General 1.2483 1.2183 1.2183 1.2183 1.2183
Jail Bond - - - - -
Fairgrounds Bond - - - - -
Sheriff (Countywide) 1.0200 1.0800 1.0800 1.0800 1.0500
County Extension/4H CSD 0.0224 0.0224 0.0224 0.0224 0.0224
911 CSD 0.3618 0.3618 0.3618 0.3618 0.3618
911 Local Option - - - - -
County districts paid by all properties 2.6525 2.6825 2.6825 2.6825 2.6525
Rates levied to taxable rural County properties:
Sheriff (Rural) 1.4000 1.3400 1.3400 1.3400 1.3400
Certain County properties are subject to
one of the following rates:
Bend Library Bond - - - - -
Redmond Library Bond - - - - -
Sunriver Library Bond - - - - -
Paid by Black Butte properties only:
Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499
Black Butte Ranch CSD Local Opt 0.5500 0.5500 0.5500 0.6500 0.6500
Paid by Sunriver properties only:
Sunriver Service District 3.3100 3.3100 3.3100 3.3100 3.3100
Range of County Direct Rates Paid 2.6525-5.9625 2.6825-5.9925 2.6825-5.9925 2.6825-5.9925 2.6825-5.9925
City and town rates
Bend 2.8035 2.8035 2.8035 2.8035 2.8035
Redmond 4.4101 4.4101 4.4101 4.4101 4.4101
Sisters 2.6417 2.6417 2.6417 2.6417 2.6417
La Pine 1.9800 1.9800 1.9800 1.9800 1.9800
City of Bend Bond 0.1789 0.1685 0.1600 0.1520 0.1440
City of Bend Local Option 0.2000 0.2000 0.2000 0.2000 0.2000
Bend Urban Renewal Special Levy - - - - -
City of Redmond Bond 0.0547 0.0547 - - -
Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500
1.0924-2.7317 1.0924-2.7317 1.0924-2.7317 1.0924-2.7317 1.0924-2.7317
0.2200-1.4610 0.2200-1.4610 0.2200-1.4610 0.2200-1.4610 0.2200-1.4610
6.5893-8.4320 6.4912-8.2372 6.4554-8.1593 6.5337-8.1626 5.7044-14.4251
0.8140-3.0000 0.8140-3.0000 0.8140-3.0000 0.5882-3.0000 0.814-3.0000
Other special district rates 0.2895 0.2895 0.2895 0.2895 0.2895
Fire district rates
Deschutes County, Oregon
(rate per $1,000 of assessed value)
Fiscal Year Taxes are Payable
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
Parks and recreation district rates
School district rates
Road district rates
-237- Totals may not foot due to rounding
Taxpayer
Taxable
Assessed Value
(TAV) Rank (1)
% of Total
County TAV (2)
Taxable
Assessed Value
(TAV) Rank (1)
% of Total
County TAV (2)
Pacificorp (PP&L)133,368,000$ 1 0.46% 85,135,000$ 1 0.48%
TDS Baja Broadband LLC (Prev Bend Cable)129,989,000 2 0.45%
Gas Transmission Northwest Corporation 106,081,000 3 0.37% 70,223,300 2 0.39%
Cascade Natural Gas Corporation 85,420,000 4 0.30% 49,908,000 3 0.28%
PCC Structurals, Inc.42,658,630 5 0.15%
Lumen Technologies, Inc.63,617,000 6 0.22%
Touchmark at Mount Bachelor Village LLC 53,094,930 7 0.18% 34,656,120 6 0.19%
Deschutes Brewery Inc 50,007,190 8 0.17% 36,391,130 5 0.20%
CVSC LLC 47,136,270 9 0.16% 32,140,290 9 0.18%
Suterra LLC 48,251,070 10 0.17% 33,736,566 7 0.19%
Bend Cable Communications, LLC - - 0.00% 41,122,000 4 0.23%
Sunriver Resort Limited Partnership - - 0.00% 33,117,930 8 0.19%
Centurylink (Formerly Qwest)- - 0.00% 31,111,300 10 0.17%
Total 759,623,090$ 2.63% 447,541,636$ 2.50%
(1): Ranking of Principal Taxpayers is based on property taxes assessed, not the taxable assessed value.
(2): Taxpayer's attributable share of total assessed value in the County.
2022 2013
Deschutes County, Oregon
Principal Property Taxpayers - Current Fiscal and Nine Years Ago
-238- Totals may not foot due to rounding
Fiscal Year Ended
June 30,
Amount
Collected
Percentage of
Levy
Collections in
Subsequent
Years
Amount
Collected
Percentage of
Levy
2013 58,607 57,176 97.557% 1,430 58,605 99.997%
2014 59,380 58,195 98.005% 1,182 59,377 99.995%
2015 62,247 61,220 98.349% 1,022 62,242 99.991%
2016 65,737 64,747 98.494% 996 65,743 100.010%
2017 68,956 67,895 98.461% 1,053 68,949 99.989%
2018 69,929 69,013 98.689% 899 69,911 99.975%
2019 74,425 73,442 98.679% 932 74,374 99.931%
2020 78,369 77,350 98.700% 840 78,191 99.773%
2021 82,470 81,661 99.019% 495 82,155 99.619%
2022 86,354 85,577 99.101% - 85,577 99.101%
Source: Deschutes County Finance Department
(1) Net of discounts and adjustments.
Deschutes County, Oregon
Property Taxes, Levies and Collections - Last Ten Fiscal Years
Collected within the Fiscal
Year of the Levy Total Collections to Date
(dollars expressed in thousands)
Total Tax Levy
for Fiscal Year
(1)
-239- Totals may not foot due to rounding
General Pension Full Faith Notes
Fiscal Obligation Obligation and Credit from Direct
Year Bonds Bonds Obligations Borrowings Loans
2013 2,700 11,026 39,835 - 23
2014 175 10,799 45,773 - 149
2015 90 10,536 42,957 - -
2016 - 10,235 38,387 1,926 -
2017 - 9,899 35,985 1,726 -
2018 - 9,522 33,507 1,525 -
2019 - 9,099 31,516 1,317 -
2020 - 8,595 29,464 1,108 -
2021 - 7,790 26,611 894 -
2022 - 6,870 23,715 680 -
(1) See page 249 for personal income and population data.
n/a - Not available.
Deschutes County, Oregon
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years
(dollars in thousands, except per capita)
Governmental Activities
Limited Tax Bonds
-240- Totals may not foot due to rounding
General Full Faith Notes Total Percentage
Fiscal Obligation and Credit from Direct Primary of Personal Per
Year Bonds Obligations Borrowings Loans Government Income (1) Capita (1)
2013 9,941 14,695 - 380 78,600 1.15% 490.82
2014 7,669 13,960 - 362 78,887 1.07% 485.38
2015 5,247 13,200 - 343 72,373 0.87% 434.93
2016 2,595 4,666 8,127 - 65,936 0.73% 386.18
2017 - 4,451 7,420 - 59,481 0.61% 336.75
2018 - 4,200 6,699 - 55,453 0.52% 303.14
2019 - 3,976 5,965 - 51,873 0.46% 274.49
2020 - 3,744 5,220 - 48,131 n/a 249.38
2021 - 3,507 4,459 - 43,261 n/a 219.58
2022 - 3,437 3,692 - 38,393 n/a 188.76
Business-Type Activities
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years
Deschutes County, Oregon
(dollars in thousands, except per capita)
-241- Totals may not foot due to rounding
General Bonded/Gross Direct Debt
2013 2014 2015 2016 2017
General Obligation Bonds (1) 12,641 7,844 5,337 2,595 -
Limited Tax Bonds 65,556 70,532 66,693 53,288 50,335
Notes from Direct Borrowings - - - 10,053 9,146
Loans 23 149 - - -
Less: Amounts Available in Debt Service Fund (2) (1,042) (186) (358) (264) -
77,178 78,339 71,672 65,672 59,481
Debt as a Percentage of Estimated Actual Taxable
Value of Property (3)0.37% 0.35% 0.28% 0.23% 0.18%
General Bonded/ Gross Direct Debt per Capita (4)482 482 431 385 337
Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements.
(1) This is the general bonded debt of both governmental and business-type activities.
(2) This is the amount restricted for debt service principal payments.
(3) See the Schedule of Assessed Value and the Estimated Actual Value of Taxable Property
(4) Population data can be found in the Schedule of Demographic and Economic Statistics
Deschutes County, Oregon
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years
(dollars in thousands, except per capita)
Fiscal Year
-242- Totals may not foot due to rounding
General Bonded/Gross Direct Debt
2018 2019 2020 2021 2022
General Obligation Bonds (1) - - - - -
Limited Tax Bonds 47,229 44,591 41,803 37,908 34,021
Notes from Direct Borrowings 8,224 7,282 6,328 5,353 4,372
Loans - - - - -
Less: Amounts Available in Debt Service Fund (2) - - - - -
55,453 51,873 48,131 43,261 38,393
Debt as a Percentage of Estimated Actual Taxable
Value of Property (3)0.15% 0.13% 0.11% 0.09% 0.07%
General Bonded/ Gross Direct Debt per Capita (4)303 274 249 220 189
Deschutes County, Oregon
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years
(dollars in thousands, except per capita)
Fiscal Year
-243- Totals may not foot due to rounding
Debt
Outstanding
Estimated
Percentage
Applicable
Amount
Applicable to
Primary
Government
Debt repaid with property taxes
Alfalfa RFPD 245$ 94.0900% 231$
Bend Metro Park & Rec District 21,772 100.0000% 21,772
Central Oregon Community College 41,835 84.5200% 35,358
Central Oregon Regional Housing Authority 1,650 100.0000% 1,650
City of Bend 136,101 100.0000% 136,101
City of La Pine 300 100.0000% 300
City of Redmond 5,380 100.0000% 5,380
Cloverdale RFPD 2,040 100.0000% 2,040
Crook County School District 46,577 0.7600% 354
Crooked River Ranch RFPD 2,065 8.4200% 174
Deschutes County RFPD 2 (Bend) 8,575 100.0000% 8,575
Deschutes County School District 1 (Bend-La Pine) 399,120 100.0000% 399,120
Deschutes County School District 2 (Redmond) 208,874 93.8900% 196,104
Deschutes County School District 6 (Sisters) 45,189 99.9800% 45,180
Deschutes Public Library District 192,640 100.0000% 192,640
High Desert ESD 2,526 91.2800% 2,306
Howell Hilltop Acres Spec Rd District 191 100.0000% 191
La Pine Parks & Recreation District 300 100.0000% 300
Lazy River Special Road District 28 100.0000% 28
Redmond Area Park & Recreation District 270 100.0000% 270
Redmond Fire & Rescue 1,228 99.8500% 1,226
Sisters RFPD (Camp Sherman) 1,055 89.7700% 947
Terrebonne Water District 400 100.0000% 400
Subtotal, overlapping debt 1,050,646
Deschutes County direct debt 31,265
Total direct and overlapping debt 1,081,911$
Sources: Oregon State Treasury, Debt Management Information System
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries
of the County. This schedule estimates the portion of the outstanding debt of those overlapping governments that is
borne by the residents and businesses of Deschutes County. This process recognizes that, when considering the
County's ability to issue and repay long-term debt, the entire debt burden borne by the property taxpayers should be
taken into account. However, this does not imply that every taxpayer is a resident, and therefore, responsible for
repaying the debt, of each overlapping government. Net property-tax backed debt was used as the Debt
Outstanding which is derived from the gross property-tax backed debt less self-supporting unlimited general
obligations and self supporting limited tax general obligation debt. The direct debt is the total amount of the
governmental activities from the "Ratios of Outstanding Debt by Type" Schedule.
Deschutes County, Oregon
June 30, 2022
(dollars in thousands)
Governmental Unit
Direct and Overlapping Governmental Activities Debt
-244- Totals may not foot due to rounding
Estimated Actual Value 56,143,898$ Estimated Actual Value 56,143,898$
Debt limit (2% of estimated actual value) ¹ 1,122,878 Debt limit (1% of estimated actual value) ² 561,439
Debt applicable to limit: Debt applicable to limit:
General obligation bonds -$ Limited tax bonds 30,585$
Less: Amount held for repayment of debt - Less: Amount held for repayment of debt -
Total net debt applicable to limit -$ Total net debt applicable to limit 30,585$
Legal debt margin 1,122,878$ Legal debt margin 530,854$
¹ ORS 287A.100 provides a debt limit on general obligation bonds of 2% of the real market value of all taxable
property within the County's boundaries. This became effective January 1, 2008 superseding ORS 287.054.
² ORS 287A.105 provides a debt limit on full faith and credit bonds of 1% of the real market value of all taxable
property within the County's boundaries. This became effective January 1, 2008 superseding ORS 287.053.
Deschutes County, Oregon
(dollars in thousands)
Legal Debt Margin Calculation for Fiscal Year 2022
Legal Debt Margin Information - Last Ten Fiscal Years
-245- Totals may not foot due to rounding
2013 2014 2015 2016 2017
Debt Limit (2%) ¹ 420,044$ 443,378$ 507,239$ 577,687$ 648,312$
Total net debt applicable to limit 12,260 7,844 5,337 2,595 -
Legal debt margin 407,784$ 435,534$ 501,902$ 575,092$ 648,312$
Total net debt applicable to the limit
as a percentage of debt limit 2.92% 1.77% 1.05% 0.45% 0.00%
Debt Limit (1%) ² 210,022$ 221,689$ 253,619$ 288,843$ 324,156$
Total net debt applicable to limit 49,647 56,121 53,231 50,357 47,610
Legal debt margin 160,375$ 165,568$ 200,388$ 238,486$ 276,546$
Total net debt applicable to the limit
as a percentage of debt limit 23.64% 25.32% 20.99% 17.43% 14.69%
Fiscal Year
Deschutes County, Oregon
Legal Debt Margin Information - Last Ten Fiscal Years
(dollars in thousands)
-246- Totals may not foot due to rounding
2018 2019 2020 2021 2022
Debt Limit (2%) ¹ 735,733$ 824,609$ 897,925$ 958,320$ 1,122,878$
Total net debt applicable to limit - - - - -
Legal debt margin 735,733$ 824,609$ 897,925$ 958,320$ 1,122,878$
Total net debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00%
Debt Limit (1%) ² 367,867$ 412,304$ 448,963$ 479,160$ 561,439$
Total net debt applicable to limit 42,350 39,049 36,639 33,124 30,585
Legal debt margin 325,517$ 373,255$ 412,324$ 446,036$ 530,854$
Total net debt applicable to the limit
as a percentage of debt limit 11.51% 9.47% 8.16% 6.91% 5.45%
Fiscal Year
Deschutes County, Oregon
Legal Debt Margin Information - Last Ten Fiscal Years
(dollars in thousands)
-247- Totals may not foot due to rounding
Special
Fiscal Assessment
Year Collections Principal Interest Coverage
2013 221 183 27 1.05
2014 151 177 19 0.77
2015 - - - -
2016 - - - -
2017 - - - -
2018 - - - -
2019 - - - -
2020 - - - -
2021 - - - -
2022 - - - -
Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements.
Debt Service
Deschutes County, Oregon
(dollars in thousands)
Pledged-Revenue Coverage - Last Ten Fiscal Years
Full Faith and Credit Obligations (Series 2003, 2005, 2007, 2009)
-248- Totals may not foot due to rounding
Personal Per
Income Capita Public
(thousands Personal Median School Unemployment
Year Population of dollars)Income Age Enrollment Rate
2013 160,140 6,805,466 41,171 40.43 24,518 9.5%
2014 162,525 7,343,291 43,320 40.63 24,790 7.7%
2015 166,400 8,275,134 47,491 40.82 25,302 5.9%
2016 170,740 8,985,844 49,737 40.96 25,598 4.9%
2017 176,635 9,812,799 52,547 41.13 26,446 4.2%
2018 182,930 10,672,155 55,612 41.33 26,868 4.1%
2019 188,980 11,159,204 56,447 41.50 27,008 3.9%
2020 193,000 11,814,688 61,216 41.63 27,237 9.1%
2021 197,015 n/a n/a 41.82 25,687 6.0%
2022 203,390 n/a n/a 42.64 25,576 4.2%
Sources:Population, personal income and per capita personal income information provided by Portland State
University, Population Research Center and the Bureau of Economic Analysis. Median age based on
data obtained from Portland State University. School enrollment provided by the Oregon Department
of Education. Unemployment provided by Oregon Employment Department, Oregon Labor Market
Information System.
Note:Population information are Census Bureau midyear population estimates. Estimates for July 1, 2021,
reflect county population estimates available as of April 2022. Median age figures for 2013-2022
are based on mid-year data tables. School enrollment is based on the census at the start of the 2021-22
school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted.
Unemployment rate for 2022 is an average of July 2021 through June 2022.
n/a - Not available.
Deschutes County, Oregon
Demographic and Economic Statistics - Last Ten Calendar Years
-249- Totals may not foot due to rounding
Percentage of Percentage of
Total County Total County
Employees Rank Employment Employees Rank Employment
St. Charles Health System 4,050 1 4.00% 2,627 1 4.08%
Bend/La Pine School District 2,409 2 2.38% 1,686 2 2.62%
Deschutes County 1,043 3 1.03% 1,057 3 1.64%
Sunriver Resort 1,000 4 0.99% 900 4 1.40%
Redmond School District 987 5 0.97% 742 7 1.15%
Mt. Bachelor 894 6 0.88% 743 6 1.15%
City of Bend 702 7 0.69%
Central Oregon Community College 653 8 0.64% 628 9 0.98%
Fred Meyer 640 9 0.63%
Summit Medical Group 612 10 0.60%
Wal-Mart 787 5 1.22%
IBEX (formerly TRG Solutions & ISKY) 650 8 1.01%
Bend Memorial Clinic 582 10 0.90%
12,990 12.83% 10,402 16.15%
Total County Nonfarm Employment 101,276 100.00%
Sources: Deschutes County Finance Department, Economic Development for Central Oregon,
and the Oregon Employment Department
Employer
Total Employees of Principal Employers
Deschutes County, Oregon
2022 2013
Principal Employers - Current Year and Nine Years Ago
-250- Totals may not foot due to rounding
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Function/Program
General government
Executive 9.40 9.40 9.75 9.75 9.75 9.75 9.75 10.75 10.75 10.75
General services
Judicial 50.45 51.45 52.05 54.05 54.55 57.30 59.50 65.60 63.30 69.00
Financial 39.73 38.48 38.53 39.53 39.73 39.73 40.23 40.23 41.23 41.23
Assessment 31.75 31.00 31.00 33.00 33.00 34.26 35.26 33.26 33.26 31.00
Community developmen 17.60 17.30 19.30 20.30 25.10 27.50 30.50 29.50 30.50 32.50
Building services 23.45 23.80 23.80 25.20 25.00 25.00 26.00 18.60 21.60 21.75
Information technology 16.70 16.70 16.30 16.00 15.70 15.70 15.70 15.70 15.70 16.70
Other 5.62 5.27 4.47 4.32 4.62 4.62 4.62 4.62 6.82 5.82
Public protection
Law enforcement 114.46 113.75 113.75 113.75 113.75 115.25 117.45 117.50 124.00 127.50
Corrections 190.09 185.00 188.60 199.10 200.10 202.00 205.00 195.75 188.25 185.50
Protective inspection 11.00 12.70 14.70 15.70 19.90 25.50 24.50 24.50 23.50 27.30
Other Protection 43.50 46.50 52.50 57.50 59.00 60.00 60.00 54.00 54.00 55.00
Public works
Streets & highways 56.50 52.75 52.75 53.50 54.00 54.00 56.00 54.00 55.00 56.00
Sanitation 22.00 22.50 22.50 23.50 23.50 24.50 25.50 24.00 21.00 24.00
Health & welfare
Health Services 218.80 245.90 248.00 265.25 303.85 313.45 309.95 291.95 330.78 353.75
Recreation & culture
Fair & expo center 10.00 10.00 11.00 11.00 12.00 12.00 12.00 10.92 10.00 8.00
Other
Conservation 3.00 3.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Economic development 1.10 1.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 865.15 886.60 901.00 941.45 993.55 1,020.56 1,031.96 990.88 1,029.69 1,065.80
Source: Deschutes County Finance Department
Above amounts are for Primary Government
Deschutes County, Oregon
Full-Time Equivalent County Government Employees by Function/Program - Last Ten Fiscal Years
-251- Totals may not foot due to rounding
2013 2014 2015 2016 2017
Function/Program
General government
Building permits issued for new homes 218 327 355 440 555
Total building permits issued 811 988 1142 1309 1,427
Police
Physical arrests 1,421 1,451 1,545 1,568 1,797
Traffic violations
Citations issued 2,261 2,462 2,189 2,104 2,159
Warnings 1,906 1,570 1,883 1,547 1,159
Calls for service 33,331 34,187 35,664 34,535 35,285
Traffic stops 14,125 14,840 14,698 10,533 12,608
Solid waste
Solid waste collected (tons) 185,692 185,788 193,779 203,896 226,325
2,338 2,320 2,385 2,451 2,591
Recyclables collected (tons) 72,941 72,178 74,097 72,940 80,234
Road
Street resurfacing (miles) 2.5 8.2 7.60 14.57 8.07
911 emergency services
Emergency calls 58,673 59,886 60,460 62,181 64,158
Police officer initiated calls 246,458 249,217 250,369 252,333 256,923
Fire department initiated calls 21,541 22,398 23,655 25,308 27,426
Source: Deschutes County Community Development Department, Deschutes County Sheriff's Office, Deschutes County
Solid Waste Department, Deschutes County Road Department, and 9-1-1 County Service District
Fiscal Year
Deschutes County, Oregon
Average annual per capita waste
generation (pounds)
Operating Indicators by Function/Program - Last Ten Fiscal Years
-252- Totals may not foot due to rounding
2018 2019 2020 2021 2022
Function/Program
General government
Building permits issued for new homes 549 574 586 744 698
Total building permits issued 1,594 1,564 1,589 1,885 1,927
Police
Physical arrests 1,791 1,810 1,463 964 1,271
Traffic violations
Citations issued 2,412 2,382 1,905 1,832 1,580
Warnings 908 949 731 571 646
Calls for service 34,893 35,014 38,823 36,601 35,602
Traffic stops 12,539 13,532 12,225 10,915 12,158
Solid waste
Solid waste collected (tons) 240,844 238,955 263,464 267,940 296,470
2,727 2,959 2,788 2,777 3,010
Recyclables collected (tons) 79,757 60,958 83,472 84,347 98,491
Road
Street resurfacing (miles) 5.28 8.19 10.63 95.76 92.56
911 emergency services
Emergency calls 64,047 68,434 71,987 75,179 77,685
Police officer initiated calls 250,834 261,196 247,085 242,077 216,636
Fire department initiated calls 26,894 27,856 27,670 31,089 30,767
Source: Deschutes County Community Development Department, Deschutes County Sheriff's Office, Deschutes County
Solid Waste Department, Deschutes County Road Department, and 9-1-1 County Service District
Deschutes County, Oregon
Fiscal Year
Operating Indicators by Function/Program - Last Ten Fiscal Years
Average annual per capita waste
generation (pounds)
-253- Totals may not foot due to rounding
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Function/Program
Public Safety
Stations 4444444444
Adult correctional facilities 2222222222
Special services complex 1111111111
Road
Streets (miles) 927 927 927 927 927 931 917 929 929 927
Streetlights 4444323232357474
Flashing lights 5554555211
Signals 3333333333
Sources: Deschutes County Road Department and the Deschutes County Sheriff's Office
Fiscal Year
Deschutes County, Oregon
Capital Assets Statistics by Function/Program - Last Ten Fiscal Years
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Audit Comments and Disclosures
Required by State Regulations
For the Fiscal Year Ended June 30, 2022
Deschutes County, Oregon
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-259-
Report of Independent Auditors Required by Oregon State
Regulations
Deschutes County Board of Commissioners
Deschutes County, Oregon
Bend, Oregon
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information
of Deschutes County, Oregon (the “County”) as of and for the year ended June 30, 2022, and the
related notes to the financial statements, which collectively comprise the County’s basic financial
statements, and have issued our report thereon dated December 22, 2022.
Compliance
As part of obtaining reasonable assurance about whether the County’s basic financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, including provisions of Oregon Revised Statutes (ORS) as
specified in Oregon Administrative Rules (OAR) 162-010-0000 to 162-010-0330, of the Minimum
Standards for Audits of Oregon Municipal Corporations, noncompliance with which could have a direct
and material effect on the financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit and, accordingly, we do not express such an opinion.
We performed procedures to the extent we considered necessary to address the required comments
and disclosures which included, but were not limited to, the following:
x Accounting records and internal control
x Public fund deposits
x Indebtedness
x Budget
x Insurance and fidelity bonds
x Programs funded from outside sources
x Highway funds
x Investments
x Public contracts and purchasing
In connection with our testing, nothing came to our attention that caused us to believe the County
was not in substantial compliance with certain provisions of laws, regulations, contracts, and grant
agreements, including the provisions of ORS as specified in OAR 162-010-0000 through
162-010-0330 of the Minimum Standards for Audits of Oregon Municipal Corporations.
-260-
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s
internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the entity's financial statements will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify
any deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that have not been identified.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. Accordingly, this communication is not suitable for any
other purpose.
This report is intended solely for the information and use of the County Board of Commissioners and
management of the County and the Oregon Secretary of State and is not intended to be and should
not be used by anyone other than these parties
Amanda McCleary-Moore, Partner for
Moss Adams LLP
Eugene, Oregon
December 22, 2022
-261-
-262-
Single Audit Section
June 30, 2022
Deschutes County, Oregon
-263-
Report of Independent Auditors on Internal Control Over Financial
Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with Government Auditing
Standards
Deschutes County Board of Commissioners
Deschutes County, Oregon
Bend, Oregon
We have audited, in accordance with the auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business-type activities, each major fund, and the aggregate remaining
fund information of the Deschutes County, Oregon (the “County”) as of and for the year ended June
30, 2022, and the related notes to the financial statements, which collectively comprise the County’s
basic financial statements, and have issued our report thereon dated December 22, 2022.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s
internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the entity's financial statements will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify
any deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that were not identified.
-264-
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Eugene, Oregon
December 22, 2022
-265-
Report of Independent Auditors on Compliance for Each Major Federal
Program and Report on Internal Control Over Compliance as Required by
the Uniform Guidance
Deschutes County Board of Commissioners
Deschutes County, Oregon
Bend, Oregon
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Deschutes County, Oregon’s (the “County”) compliance with the types of
compliance requirements described in the OMB Compliance Supplement that could have a direct and
material effect on each of the County's major federal programs for the year ended June 30, 2022. The
County's major federal programs are identified in the summary of auditor's results section of the
accompanying schedule of findings and questioned costs.
In our opinion, the County complied, in all material respects, with the compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs
for the year ended June 30, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in
the United States of America (GAAS); the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the United States (Government
Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further
described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the County and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on
compliance for each major federal program. Our audit does not provide a legal determination of the
County’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the
design, implementation, and maintenance of effective internal control over compliance with the
requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements
applicable to the County’s federal programs.
-266-
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the County's compliance based on our audit. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always
detect material noncompliance when it exists. The risk of not detecting material noncompliance
resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the
compliance requirements referred to above is considered material, if there is a substantial likelihood
that, individually or in the aggregate, it would influence the judgment made by a reasonable user of
the report on compliance about the County's compliance with the requirements of each major federal
program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we
x Exercise professional judgment and maintain professional skepticism throughout the audit.
x Identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the County's compliance with the compliance
requirements referred to above and performing such other procedures as we considered
necessary in the circumstances.
x Obtain an understanding of the County's internal control over compliance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances and to test and report
on internal control over compliance in accordance with the Uniform Guidance, but not for the
purpose of expressing an opinion on the effectiveness of the County's internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and any significant deficiencies and material
weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such
that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.
A significant deficiency in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance, yet
important enough to merit attention by those charged with governance.
-267-
Our consideration of internal control over compliance was for the limited purpose described in the
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify
all deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal
control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Eugene, Oregon
December 22, 2022
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Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2022
Federal Assistance
Listing Number
Award or
Pass-Through
Number
Federal
Expenditures
Amounts
Provided To
Subrecipients
U.S. DEPARTMENT OF AGRICULTURE
Direct Programs
Forest Service
Sheriff's Office US Forest Service Patrols 10.704 20LE11060100002 90,817$ -$
Pass Through Programs
State Department of Education
School Breakfast Program 10.553 0904001 3,785 -
National Lunch School Program 10.555 0904001 7,595 -
Total Child Nutrition Cluster Program 11,380 -
Oregon Health Authority
Special Supplemental Nutrition Program for
Women, Infants and Children 10.557 159809 749,948 -
Oregon Department of Forestry
Cooperative Forestry Assistance-Deschutes County
Greater La Pine Basin Cohesive Strategy 10.664 18-PA-11060100-041 38,893 -
TOTAL U.S. DEPARTMENT OF AGRICULTURE 891,038$ -$
U.S. DEPARTMENT OF THE INTERIOR
Pass Through Programs
State Department of Administrative Services
Non-Sale Disposals of Mineral Material 15.214 None 130,377$ -$
Distribution of Receipts to State and Local
Governments 15.227 None 5,270 -
Bureau of Land Management
ORWA Deschutes County Weed Treatment 15.230 L20AC00116 16,280 -
TOTAL U.S. DEPARTMENT OF THE INTERIOR 151,927$ -$
U.S. DEPARTMENT OF JUSTICE
Direct Programs
Office of Justice Programs
COVID-19 Emergency Response 16.034 2020-VD-BX-1192 135$ -$
Violence Against Women Office
16.590 15JOVW-21-GG-02038-ICJR 42,454 -
Improving Criminal Justice Responses Program 16.590 2018-WE-AX-0030 99,529 -
Subtotal ALN# 16.590 141,983 -
Justice and Mental Health Collaboration Program 16.745 2018-MO-BX-0029 153,929 6,526
Office of Community Oriented Policing Services
Deschutes County Peer Support Project 16.710 2020MHWXK032 11,965 -
Federal Grantor / Pass Through Grantor / Program Title
Improving Criminal Justice Responses to Domestic
Violence, Dating Violence, Sexual Assault, and
Stalking Grant Program
-269- See notes to schedule of expenditures for federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2022
Federal Assistance
Listing Number
Award or
Pass-Through
Number
Federal
Expenditures
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
U.S. DEPARTMENT OF JUSTICE (CONTINUED)
Pass Through Programs
State Department of Justice
Crime Victim Assistance 16.575 2019-DAVAP-00018 (SST) 270,129 -
State of Oregon Criminal Justice Commission
COVID-19 - Coronavirus Emergency
Supplemental Funding 16.034 CESF-20-05 21,988 -
Edward Byrne Memorial Justice Assistance
Grant Program 16.738 2017-DJ-BX-0064 66,256 -
TOTAL U.S. DEPARTMENT OF JUSTICE 666,384$ 6,526$
U.S. DEPARTMENT OF TRANSPORTATION
Pass Through Programs
Oregon Department of Transportation
Enhanced Mobility of Seniors and
Individuals with Disabilities 20.513 33583 45,868$ -$
Total Transit Services Programs Cluster 45,868 -
TOTAL U.S. DEPARTMENT OF TRANSPORTATION 45,868$ -$
U.S. GENERAL SERVICES ADMINISTRATION
Pass Through Programs
State Department of Administrative Services
Disposal of Federal Surplus Real Property 39.002 F39002 442$ -$
TOTAL U.S. GENERAL SERVICES ADMINISTRATION 442$ -$
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs
Substance Abuse and Mental Health Services Administration
Comprehensive Community Mental Health Services
for Children with Serious Emotional Disturbances 93.104 1H79SM082952-01 855,379$ 117,398$
Alliance for Substance Abuse Prevention 93.243 1H79SM080555-01 288,923 -
Alliance for Substance Abuse Prevention 93.276 1 NH28CE003141-01-00 122,537 -
Alliance for Substance Abuse Prevention 93.829 1H79SM083167-01 1,766,380 58,530
Pass Through Programs
Oregon Health Authority
Public Health Emergency Preparedness 93.069 159809/169509 122,372 -
Projects for Assistance in Transition from
Homelessness (PATH)93.150 166040/173133 96,937 -
PIPBHC Grant 93.243 162239 224,932 -
Substance Abuse and Mental Health Services 93.243 159809/169509 117,003 -
Subtotal ALN #93.243 341,935 -
-270- See notes to schedule of expenditures for federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2022
Federal Assistance
Listing Number
Award or
Pass-Through
Number
Federal
Expenditures
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED)
CDC/Immunization Cooperative Agreements 93.268 159809/169509 126,682 -
COVID-19 - CDC/Epidemiology and
Laboratory Capacity 93.323 159809/169509 1,115,968 -
CDC Public Health Emergency Response 93.354 159809 36,337 -
"Prime Plus Peer Project" SE-66 93.788 159163 241,200 238,800
HIV Prevention Activities-Health
Department Based 93.940 169509 22,613 -
Block Grants for Community Mental Health Services 93.958 166040/173133 464,216 -
Block Grants for Prevention and Treatment of
Substance Abuse 93.959 166040/173133 88,229 31,714
Alcohol & Drug Prevention Education Program 93.959 169509 85,621 58,000
Subtotal ALN #93.959 173,850 89,714
Public Health Crisis Response Awards 93.354 169509 54,971 -
Maternal and Child Health Services Block Grant to States 93.994 169509 125,159 -
TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 5,955,460$ 504,442$
Department of Homeland Security
Pass Through Programs
Oregon Military Department
Smoke & Public Health in Deschutes County 97.039 023-22 36,153$ -$
TOTAL DEPARTMENT OF HOMELAND SECURITY 36,153$ -$
U.S. DEPARTMENT OF THE TREASURY
Direct Programs
COVID-19 - American Rescue Plan Act - Coronavirus
State and Local Fiscal Recovery Fund 21.027 None 14,187,441$ 11,509,632$
Pass Through Programs
Oregon Department of Administrative Services
COVID-19 - CARES Act - Coronavirus
Relief Fund 21.019 DAS 2609 812,086 -
TOTAL U.S. DEPARTMENT OF THE TREASURY 14,999,527$ 11,509,632$
TOTAL FEDERAL ASSISTANCE 22,746,798$ 12,020,600$
-271- See notes to schedule of expenditures for federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Schedule of Expenditures for Federal Awards
June 30, 2022
NOTE 1 – PURPOSE OF THIS SCHEDULE
The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to Deschutes
County, Oregon’s (the County) basic financial statements and is presented for purposed of additional analysis. Because the
Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the
financial position, changes in net position, or cash flows of the County.
NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES
Reporting Entity
The reporting entity is fully described in Note 1 of the County’s basic financial statements. The schedule includes all
federal programs administered by the primary government for the fiscal year ended June 30, 2022.
Basis of Presentation
The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance).
Federal Financial Assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either
directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest
subsidies, insurance, or direct appropriations. Accordingly, nonmonetary financial assistance, including federal surplus
property, is included in federal financial assistance and is reported on the Schedule (if applicable). Federal financial
assistance does not include direct federal cash assistance to individuals. Solicited contracts between the County and the
federal government for which the federal government procures tangible goods or services are not considered to be financial
assistance.
The County has elected to use the 10% de minimus cost rate.
Basis of Accounting
Receipts and expenditures are accounted for using the modified accrual basis of accounting. Revenues are recorded when
measurable and available, or in the case of grants where expenditure is the prime factor for determining eligibility, when
the expenditure is made. Expenditures are recorded when a liability is incurred.
-272-
Deschutes County, Oregon
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
Section I -Summary of Auditor’s Results
Financial Statements
Type of report the auditor issued on whether the financial
statements audited were prepared in accordance with GAAP: Unmodified
Internal control over financial reporting:
x Material weakness(es) identified?Yes No
x Significant deficiency(ies) identified?Yes None reported
Noncompliance material to financial statements noted?Yes No
Federal Awards
Internal control over major federal programs:
x Material weakness(es) identified?Yes No
x Significant deficiency(ies) identified?Yes None reported
Any audit findings disclosed that are required to be reported
in accordance with 2 CFR 200.516(a)?Yes No
Identification of major federal programs and type of auditor’s report issued on compliance for major
federal programs:
Assistance Listing
Number Name of Federal Program or Cluster
Type of Auditor’s Report
Issued on Compliance for
Major Federal Programs
21.027
93.104
COVID-19 - Coronavirus State and Local Fiscal
Recovery Funds
Comprehensive Community Mental Health
Services for Children with Serious Emotional
Disturbances (SED)
Unmodified
Unmodified
Dollar threshold used to distinguish between type A and type
B programs: $ 750,000
Auditee qualified as low-risk auditee?Yes No
Section II - Financial Statement Findings
None reported
Section III - Federal Award Findings and Questioned Costs
None reported
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