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Home My WebLink AboutFY 2002 Comprehensive Annual Financial ReportM191401 MWIJ For the Fiscal Year Ended June 30, 2002 1130 NW Harriman Bend, OR 97701 • rr . , . . r r,r For the fiscal year ended June 30, 2002 Prepared by: Finance Department TABLE OF CONTENTS Letter of Transmittal iii -x Principal County Officials xi Organizational Chart xii Certificate of achievement xiii FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 3--4- GENERAL PURPOSE FINANCIAL STATEMENTS Combined Balance Sheet - All Fund Types and Account Groups 6-7 Combined Statement of Revenues, Expenditures and Changes in 56-65 Fund Balance/Equity - All Governmental Fund Types 8-9 Combined Statement of Revenues, Expenditures and Changes in 66-75 Fund Balance - Budget and Actual - All Governmental Fund Types 10-11 Combined Statement of Revenues, Expenditures and Changes in Retained Earnings - All Proprietary Fund Types 13 Combined Statement of Cash Flows - All Proprietary Fund Types 14 Notes to Financial Statements 15-46 SUPPLEMENTARY SCHEDULES COMBINING AND INDIVIDUAL FUND AND ACCOUNT GROUP STATEMENTS AND SCHEDULES General Fund Comparative Balance Sheet 51 Schedule of Actual and Budgeted Transactions 52-54 Special Revenue Funds Combining Balance Sheet - All Special Revenue Funds 56-65 Combining Statement of Revenues, Expenditures and Changes in Fund Balance - All Special Revenue Funds 66-75 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Business Loan 77 Community Development Block Grant 78 Grant Projects 79 Justice Court 80 La Pine Industrial 81 DKO WOR30 V DIU &IMCIN"N telll] Page Special Revenue Funds ® Continued Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Continued Park Acquisition and Development 82 PERS Reserve 83 County School 84 Special Transportation 85 Taylor Grazing 86 Transient Room Tax 87 Video Lottery 88 Welcome Center 89 Industrial Development 90 Land Sales Maintenance 91 Liquor Enforcement 92 Support Enforcement 93 Victims' Assistance Program 94 Law Library 95 County Clerk Records 96 Commission on Children and Families 97 Public Safety Reserve 98 Community Justice - Juvenile 99 Sheriffs Asset Forfeiture 100 Central Oregon Drug Enforcement 101 Court Facilities 102 Regional Correctional Facility 103 Sheriff s Services 104 Health Department 105 Healthy Start Prenatal 106 AHBA - Accountable Behavioral Health 107 Mental Health 108 OHP - Chemical Dependency 109 Public Land Comer Preservation 110 Code Abatement ill Community Development 112 CDD-TDC 113 Community Development Reserve 114 CDD/Building/Electrical. Program Reserve 115 GIS Dedicated 116 Road 117 Weed Abatement 118 Federal Forest Title 111 119 Road Building and Equipment 120 Road Improvement Reserve 121 Vehicle Maintenance and Replacement Reserve 122 Dog Control 123 Special Revenue Funds - Continued Page Statement of Revenues, Expenditures, and Changes in Fund 132-133 Balance - Budget and Actual - Continued Adult Parole & Probation 124 Jefferson County Adult Parole & Probation 125 Deschutes County 911 Service District 126 Deschutes County 911 Service District - Equipment Reserve 127 Deschutes County Extension and 4-H Service District 128 Deschutes County Black Butte Ranch 129 Debt Service Funds Combining Balance Sheet 132-133 Combining Statement of Revenues, Expenditures and Changes in Fund Balance 134-135 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Local Improvement District Series 1992 136 Local Improvement District Series 1996 137 Local Improvement District Series 2000 138 Community Development 139 HHSIBJCC 140 Government Center 141 Public Safety 142 Redmond Building 143 PERS, Series 2002 Debt Service Fund 144 Welcome Center 145 Bend Library County Service District 146 Redmond Library County Service District 147 Sunriver Library County Service District 148 Capital Project Funds Combining Balance Sheet 150-151 Combining Statement of Revenues, Expenditures and Changes in Fund Balance 152-153 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual New Neighborhood 154 Local Improvement District 155 Project Development 156 HHSBJCC Construction 157 General County Projects 158 Extension 4-H Construction 159 q Page Combining Balance Sheet 163 Combining Statement of Revenues, Expense and Changes in Retained Earnings (Accumulated Deficit) 164 Combining Statement of Cash Flows 165 Balance Sheet 166 Statement of Revenues, Expenses, and Changes in Retained Earnings 167 Statement of Cash Flows 168 Schedule of Revenues, Expenses, and Changes in Retained Earnings - Budget and Actual 169 Fair and Expo Center Combining Balance Sheet 170 Combining Statement of Revenues, Expenses, and Changes in Retained Earnings (Accumulated Deficit) 171 Combining Statement of Cash Flows 172 Statement of Revenues, Expenses, and Changes in Retained Earnings — Budget and Actual Operations — Fair and Expo Center 173 Fairgrounds Debt Service 174 Fairgrounds Capital Projects 175 Annual County Fair 176 Internal Service Funds Combining Balance Sheets 178-179 Combining Statement of Revenues, Expenses and Changes in Retained Earnings 180-181 Combining Statement of Cash Flows 182-183 U1. 3= M Comparative Balance Sheets 184 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 185 Schedule of Revenues, Expenses and Changes in Retained Earnings 186 Finance Fund Comparative Balance Sheets 187 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 188 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 189 Page Comparative Balance Sheets 190 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 191 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 192 Personnel Fund Comparative Balance Sheets 193 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 194 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 195 Information Technology Fund Comparative Balance Sheets 196 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 197 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 198 IT Server -Based Comparative Balance Sheets 199 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 200 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 201 Insurance Fund Comparative Balance Sheets 202 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 203 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 204 Health Benefits Trust Comparative Balance Sheets 205 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 206 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 207 Page Justice Center Services Comparative Balance Sheets 208 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 209 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 210 Health and Mental Health Support Services Comparative Balance Sheets 211 Comparative Statement of Revenues, Expenses and Changes in Retained Earnings 212 Schedule of Revenues, Expenses and Changes in Retained Earnings - Budget and Actual 213 Agency Fund Statement of Changes in Assets and Liabilities 217 General Fixed Assets Account Group Schedule of General Fixed Assets by Sources 221 Schedule of General Fixed Assets by Function 222 Schedule of Changes in General Fixed Assets by Function 223 General Long -Term Debt Account Group Schedule of General Long -Term Debt 227 Other Financial Schedules Schedule of Expenditures of Federal Awards 230-231 Schedule of Property Tax Transactions - All County Taxes 232 Schedule of Bond Principle and Interest Transactions 233 Schedule of Future Bond Requirements - General Obligation Bond Issues 234-235 Schedule of Future Bond Requirements - Special Assessment Bond Issues 236 Schedule of Future Bond Requirements - County Service District Issues 237 Schedule of Certificates of Participation Transactions 239 Schedule of Future Certificates of Participation Transactions 240-241 Schedule of Receipts and Disbursements 242 STATISTICAL SECTION General Government Expenditures by Function 245 General Government Expenditures by Source 246 General Government Expenditures by Source - Last Ten Fiscal Years 247 FrO."g001040391 9 010 ueuemwmtola 0] Page Property Tax Levies and Collections - Last Ten Fiscal Years 248 Assessed and Estimated Actual Value of Property - Last Ten Fiscal Years 249 Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years 250 Principal Taxpayers 251 Special Assessment Billings and Collections - Last Ten Fiscal Years 252 Computation of Legal Debt Margin 253 Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita - Last Ten Fiscal Years 254 Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures - Last Ten Fiscal Years 255 Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds 256 Demographic Statistics - Last Ten Fiscal Years 257 Property Value, Construction and Bank Deposits - Last Ten Fiscal Years 258 Historic Harvested Acreage and Gross Farm Sales - Last Ten Fiscal Years 259 Building Permits 260 Miscellaneous Statistics 261-262 REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS REQUIRED BY STATUTES Report of Independent Certified Public Accountants on the County's Compliance and Certain Items Based on an Audit of General Purpose Financial Statements Performed in Accordance with Oregon Auditing Standards 265-266 Report of Independent Certified Public Accountants on the County's Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 267 Report of Independent Certified Public Accountants on the County's Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 268-269 Schedule of Findings and Questioned Costs 270 V I 1340 N.W. Wall - Bend, Oregon 97701 (541) 388-6559 FAX (541) 330-5525 Marty Wynne, Finance Director and Treasurer To the Board of County Commissioners and the citizens of Deschutes County, Oregon: The comprehensive annual financial report of Deschutes County, Oregon for the year ended June 30, 2002, is hereby submitted as mandated by state statutes. These statutes require that Deschutes County issue annually a report on its financial position and activity, and that this report be audited by an independent firm of certified public accountants. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with management. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner that presents fairly the financial position and component units of Deschutes County. All disclosures necessary to enable the reader to gain an understanding of Deschutes County's activities have been included. The comprehensive annual financial report is presented in four sections: introductory, financial, statistical and audit comments and disclosures. The introductory section, which is unaudited, includes this letter of transmittal, Deschutes County's government organization chart, and a list of principal elected and appointed officials. The financial section includes the general purpose financial statements and schedules, as well as the independent auditor's report on these financial statements and schedules. The statistical section, which is unaudited, includes selected financial and demographic information, generally presented on a multi-year basis. The audit comments and disclosures section contains financially related comments and disclosures required by the Minimum Standards for Audits of Oregon Municipal Corporations. Deschutes County is required to undergo an annual single audit in conformity with the provision of the Single Audit Act of 1984 and the U.S. Office of Management and Budget's Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. Information related to this single audit, including a schedule of expenditures for federal financial assistance, the independent auditor's reports on the internal control structure and compliance with applicable laws and regulations and a schedule of findings and questioned costs are included in a separately issued single audit report. iii Quality Services Performed with Pride The financial reporting entity, Deschutes County, includes all funds and account groups of Deschutes County, as well as all of its component units. Component units are legally separate entities for which Deschutes County is financially accountable. The County provides a full range of services including sheriffs patrol and correction services, construction and maintenance of roads and bridges, property assessment, tax collection, public health and mental health services, land use planning, prosecution of criminals, election services, records maintenance, and operation of a landfill and a fair and expo center. Blended component units, although legally separate entities, are, in substance, part of Deschutes County's operations and are included as part of Deschutes County. Accordingly, the Deschutes County 911, Deschutes County Extension / 4-H and Black Butte Ranch are reported as Special Revenue Funds of Deschutes County. Bend Library CSD, Redmond Library CSD and Sunriver Library CSD are reported as Debt Service Funds of Deschutes County. Extension / 4-H Construction is reported as a Capital Project Fund of Deschutes County. Governmental Structure, Local Economic Condition and Outlook The County was incorporated in 1916, is located in the central part of the state and covers an area of 3,055 square miles. The County has three elected commissioners, each serving four-year terms, who are elected at large. Daily administrative duties are overseen by an appointed County Administrator, while the Board of Commissioners sets policy, adopts the annual budget and passes ordinances in accordance with state law. The County utilizes a budget committee, consisting of three citizens of the County and the three commissioners, to review the departmental budgets for each fiscal year. Deschutes County is the outdoor recreation capital of Oregon. With noble, snow- capped peaks dominating the skyline to the west and the wide-open high desert extending to the east, the beauty and uniqueness of Deschutes County captures the awe of locals and visitors alike. Deschutes County has grown into a bustling, exciting place where progress and growth are hallmarks. Beginning in the 1990's and continuing to the present, Deschutes County has experienced the most rapid growth of any county in the state. This growth is believed to be largely due to the area's invigorating climate and year-round recreation activities. The population grew at a rate of 54% during that time period and today is approximately 122,000. Recreational activities include downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, rock -climbing, mountain climbing, whitewater rafting, and golfing. Deschutes County is the host of diverse annual events including the Cascade Festival of Music, the Art Hop, Cascade Children's Festival, Pole Pedal Paddle, Sisters Rodeo, WinterFest, Sunriver Sunfest, Pacific Northwest Amateur Golf Tournament, and the Cascade Cycling Classic. iv In fiscal year 2001-2002 the County's taxable assessed value increased by approximately $800 million to a total of $9.6 billion. Traditionally, a region dependent on wood products, Deschutes County has steadily diversified its employment and economic base. For the past decade, Deschutes County has lead Oregon in high technology growth. Numerous companies from the Silicon Valley, Portland -Vancouver Metro, and Puget Sound have relocated or expanded here. Many of these firms are small but extremely innovative, producing niche -market products from semiconductors to software, medical instruments to recreational equipment. The County is also home to a major medical center, designated as a level 11 trauma center, with more than 200 physicians on staff. Major Initiatives In January 2002, the County entered into an intergovernmental agreement with Polk, Tillamook and Jackson counties to purchase and modify a comprehensive Assessment and Taxation software system. It is expected that the implementation of this system will take approximately three years. The County has also undertaken a number of projects related to providing a comprehensive Internet program that will provide citizens with greater access to government services, transactions and information. The County has identified several major construction/remodeling projects that are scheduled to begin in FY 02-03. It will soon begin construction on a new 80,000 square foot Class A office building that will house most of the County's administrative offices. In addition to consolidating the location of these activities, which will prove to be of benefit to the citizens, the County will lease 40,000 square feet of the building to the State of Oregon on a 10 year lease, with a 10 year renewal term. In addition to this new facility, the County will remodel existing buildings for use by the state court, district attorney, sheriff, community development, and other departments. In the upcoming year, the County plans to upgrade its solid waste facility with a state of the art re -cycling center. Funding for these projects will be realized through the issuance of Certificates of Participation. The debt will be repaid from rental charges to the State internal rent charges to the County department occupying the buildings and from resources in the Project Development Fund and County Projects Fund. To take advantage of interest rates at 35 year historic lows, in September 2002, the County refinanced $30,685,000 of its general obligation bonds which were issued to build the Fair & Expo Center and the Public Safety campus. This advanced refunding will result in a reduction of debt service payments in excess of $1.7 million over the next fourteen years. Due to unfavorable stock market conditions, future requirements of the public employees retirement system (PERS) are projected to increase substantially beyond IN current levels. The County financed its calendar year 2000 unfunded liability by issuing $5,430,000 of long term limited tax pension bonds in April 2002. This form resulted in considerable savings over other alternatives. Over the past two decades, there have been growth -related problems in Southern Deschutes County, ranging from water quality to substandard roads, to wild land fire hazards. Among the most serious issues, there are approximately 1,800 lots which have water tables at two feet or less. Most of these lots were created before Oregon land use laws came into existence. The population in the area is widely dispersed and there are few available services, such as water, sewer and paved roads. Deschutes County confronted this issue in a comprehensive man-ner, including purchasing a large block of land from BLM to use as a "new neighborhood," to create new, livable lots to trade for the lots that are unusable. This new neighborhood could also provide a location for community needs including a new senior center, an assisted living facility, housing choices, a rodeo ground, a new school site, parks, open space and trails. Financial Information Management of the County is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the County are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. As a recipient of federal, state and local financial assistance, the County is also responsible for assuring that an adequate internal control structure is in place to ensure and document compliance with applicable laws and regulations related to these payments. The internal control structure is subject to periodic evaluation by management. As part of the County's single audit, described earlier, tests were made of the County's internal control structure and of its compliance with applicable laws and regulations, including those related to federal financial assistance programs. Although this testing was not sufficient to support an opinion on the governinent's internal control system or its compliance with laws and regulations related to non - major federal financial assistance programs, the audit for the year ended June 30, 2002 disclosed no material internal control weaknesses or material violations of laws and regulations. In addition, the County maintains extensive budgetary controls. The objective of these controls is to ensure compliance with legal provisions embodied in the annual Vi appropriated budget adopted by the Board of County Commissioners. Activities of the General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds and proprietary funds are included in the annual appropriated budget. The level of budgetary control (i.e., the level at which expenditures cannot legally exceed the appropriated amount) is the category level within each fund. As demonstrated by the statements and schedules included in the financial section of this report, the County continues to meet its responsibility for sound financial management. General Government Functions and General Fund Balance. The following schedule presents a summary of General Fund, Special Revenue Funds, Debt Service and Capital Project Funds revenues and operating "Transfers In" for the years ended June 30, 2002 and 2001. Amount of Percent of Total 105,818,201 100.0% 93,230,188 12,588,013 13.5% The County receives a substantial portion of its revenues from the federal government and the State of Oregon. The State's payment to the County's Mental Health Department was $2,500,000 more in FY 01-02 than in the prior year. In 1999, the County embarked on a program to sell its under-utilized real property. The proceeds from such activities are accumulated to fund future development of facilities to be used for providing services to the citizens of Deschutes County. The proceeds from the land sales and the principal and interest payments on the resulting promissory notes are reported as Miscellaneous Income. As a result of this program, the County's reserves for future capital development have increased by $1,400,000, a 63% increase, over the prior year. In FY 01-02, the property tax rate was increased by $.0383 per $1,000, to the maximum allowed. This increase generated nearly $350,000 in additional property tax, which has been set aside in a reserve fund designated by the Board for general county projects. vii FY 01-02 Percent of FY 00-01 Increase Increase Revenues and Transfers Amount Total Amounts (Decrease) (Decrease) Taxes 28,394,643 26.8% 25,599,686 2,794,957 10.9% Licenses, permits and fees 2,372,726 2.2% 6,735,695 (4,362,969) -64.8% Intergovernmental 40,938,017 38.7% 35,056,531 5,881,486 16.8% Charges for services 13,517,117 12.8% 8,562,556 4,954,561 57.9% Interest 1,275,970 1.2% 2,413,355 (1,137,385) -47.1% Miscellaneous 7,591,088 7.2%® 2,912,359 4,678,729 160.7% Operating transfers in 11,728,640 11.1% 11,950,006 (221,366) -1.9% Total 105,818,201 100.0% 93,230,188 12,588,013 13.5% The County receives a substantial portion of its revenues from the federal government and the State of Oregon. The State's payment to the County's Mental Health Department was $2,500,000 more in FY 01-02 than in the prior year. In 1999, the County embarked on a program to sell its under-utilized real property. The proceeds from such activities are accumulated to fund future development of facilities to be used for providing services to the citizens of Deschutes County. The proceeds from the land sales and the principal and interest payments on the resulting promissory notes are reported as Miscellaneous Income. As a result of this program, the County's reserves for future capital development have increased by $1,400,000, a 63% increase, over the prior year. In FY 01-02, the property tax rate was increased by $.0383 per $1,000, to the maximum allowed. This increase generated nearly $350,000 in additional property tax, which has been set aside in a reserve fund designated by the Board for general county projects. vii The following schedule presents a summary of General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds expenditures and operating Transfers Out for the years ended June 30, 2002 and 2001. Expenditures Current: General government General services Education County roads Public safety Health and welfare Debt service: Principal Interest Operating transfers out Total 97,541,129 100.0%® 88,628,797 8,912,332 10.1%® The expenditures for health and welfare have increased significantly over the prior year. This increase is a direct result of the increase in the payments received from the State of Oregon for this specific purpose. General Fund Balance. The fund balance in the General Fund increased by 78% from June 30, 2001 to June 30, 2002. The County's continued growth provides increasing tax revenues and Clerk's Office filing and recording fees. Additionally, the County borrowed funds to finance its assessment and taxation system which have not yet been fully expended. An adequate fund balance is necessary for the effective operations of the County. Due to an anticipated economic slowdown, steps have been taken to preserve financial resources in the General Fund. The General Fund balance as of June 30, 2002 of $4,541,191 is nearly 25% of the budgeted appropriations for FY 02-03. Proprietary Operations. The County's enterprise operations are comprised of two activities — solid waste system (collection, recycling, transfer and disposal) and multi-purpose fair and expo center. The Deschutes County Solid Waste Department operates a county landfill and transfer stations located throughout the County. The Deschutes Fair and Expo Center Department operates and manages the County's fairgrounds and Expo facility, including the annual county fair. The County has several internal service funds accounting for activities and services benefiting other County departments. Internal service charges are made to those departments to support the operations of the internal service funds. Amount of Percent of FY 01-02 Percent of FY 00-01 Increase Increase Amount Total Amounts (Decrease) (Decrease) 675,572 0.7% 599,359 76,213 12.7% 21,489,102 22.0% 16,812,627 4,676,475 27.8% 1,113,090 1.1% 937,920 175,170 18.7% 9,847,427 10.1% 8,852,643 994,784 11.2% 25,740,373 26.4% 23,735,772 2,004,601 8.4% 22,058,723 22.6% 20,363,201 1,695,522 8.3% 2,281,300 2.3% 2,080,309 200,991 9.7% 2,194,520 2.2% 2,245,613 (51,093) -2.3% 12,141,022 12.4% 13,001,353 (860,331) -6.6% Total 97,541,129 100.0%® 88,628,797 8,912,332 10.1%® The expenditures for health and welfare have increased significantly over the prior year. This increase is a direct result of the increase in the payments received from the State of Oregon for this specific purpose. General Fund Balance. The fund balance in the General Fund increased by 78% from June 30, 2001 to June 30, 2002. The County's continued growth provides increasing tax revenues and Clerk's Office filing and recording fees. Additionally, the County borrowed funds to finance its assessment and taxation system which have not yet been fully expended. An adequate fund balance is necessary for the effective operations of the County. Due to an anticipated economic slowdown, steps have been taken to preserve financial resources in the General Fund. The General Fund balance as of June 30, 2002 of $4,541,191 is nearly 25% of the budgeted appropriations for FY 02-03. Proprietary Operations. The County's enterprise operations are comprised of two activities — solid waste system (collection, recycling, transfer and disposal) and multi-purpose fair and expo center. The Deschutes County Solid Waste Department operates a county landfill and transfer stations located throughout the County. The Deschutes Fair and Expo Center Department operates and manages the County's fairgrounds and Expo facility, including the annual county fair. The County has several internal service funds accounting for activities and services benefiting other County departments. Internal service charges are made to those departments to support the operations of the internal service funds. Debt Administration. As of June 30, 2002, the County, including the County Service Districts' component units, has a number of debt issues outstanding. These issues include general and limited obligation bonds totaling $56,974,629, special assessment bond issues totaling $1,560,000, certificates of participation totaling $11,075,000, and other long term debt of $2,010,920. As discussed above, in September 2002, the County refinanced $30,685,000 of its general obligation bonds by issuing $32,470,000 in general obligation reflinding bonds. The County has maintained its Al rating from Moody's Investor Service on general obligation bond issues. The County's general obligation debt is paid with the proceeds of property tax levies. The special assessment bonds are paid from assessments levied against the property tax owners benefiting from the improvements, and in the event such assessments are not sufficient, then through the levy of property taxes. In general, Certificates of Participation are paid from internal rental charges to the departments occupying the buildings which the COPs financed. Cash Managements Policies and Practices. During the year, the County's unrestricted cash balances were invested in accordance with the County's investment policy as authorized by the Board of County Commissioners and the Deschutes County Investment Advisory Committee. The primary objective of investing, as stated in the investment policy, is the preservation of capital. The County Treasurer invests funds on behalf of the County and other public agencies, as a trustee, in a manner to earn an appropriate yield while minimizing risk and meeting the liquidity needs. County monies and monies of other agencies for which the County acts as trustee, are pooled for investment purposes unless otherwise provided for under the County investment policy. The investments include bank certificates of deposit, federal agency instruments, commercial paper, and the Oregon Local Government Investment Pool. Risk Management. The County budgets its Risk Management activities in two internal service funds. Each County department covered by the insurance provided by the Insurance Fund makes payments into this fund for Workers' Compensation, Unemployment, General Liability, Property Damage and Vehicle Insurance. Insurance rates are determined based on an actuarial study and resources are accumulated in this fund to meet future losses. Third party coverage is maintained for potential property damage losses. The County self insures for its health and dental insurance benefit and limits its exposure with a stop -loss policy. For all insurance risk, the Employee Benefits Advisory Committee plays an active role in minimizing the costs of losses to the County. Other Information Independent Audit. State statutes require an annual audit by independent certified public accountants. The accounting firm of Moss Adams, Certified Public ix Accountants, LLP, was selected to perform the audit for the year ended June 30, 2002. In addition to meeting the requirements set forth in state statutes, the audit was also designed the meet the requirements of the federal Single Audit Act of 1984 and related OMB Circular A-133. The auditor's report on the general purpose financial statements and combining and individual fund and account group statements and schedules is included in the financial section of this report. The auditor's reports related specifically to the single audit are included in a separate report. Awards. The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the County for its comprehensive annual financial report for the year ended June 30, 2001. This was the first year that the County had submitted its report for consideration of the award. In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of the comprehensive annual financial report on a timely basis was made possible by the dedicated service of the entire staff of the Finance Department. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. Acknowledgment should also be given to the Board of County Commissioners and to the County Administrator for their interest and support in planning and conducting the operations of the County in a responsible and progressive manner. Respectfully submitted, Jeanine Fan*a Accounting Manager V4 Marty Wynne Finance Director COUNTY OFFICIALS COUNTY COMMISSIONERS Tom DeWolf Michael M. Daly Dennis R. Luke ASSESSOR Scot Langton SHERIFF Les Stiles DISTRICT ATTORNEY Mike Dugan 0 10=41"Ilre"11 Administrative Services Director Mike Maier Legal Counsel Rick Isharn Finance Director Marty Wynne RM-M 0- MALVII&RAW-Iff-Im Administrative Building 1130 NW Harriman Bend OR 97701 LLegal Counsel Administrative Manager Special Services Patrol Services ' Adult Corrections (Adult Jail) Community Development George Reed I Building Land Use Planning Environmental Health —1_ Code Enforcement Deschutes County Citizens Deschutes County MENI M" Solid Waste Administrative Deschutes County Health Services Mental Health Commission on Children & Board of County Commissioners Justice T«"61ust Becky Jackson Time schimk° Organizational Chart FBoard Dan Petldycord Services Rxk Leharn Jenny Scanlon Elected . Gae P Gary Smith Families Tom DeWolf Jim Diegei Scott Johnson Dog Control Board Administrative Michael M. Daly Dennis R. Luke Administrative public Contracting Building Se vices JLeeSurdth D°"Mgt°nberg°' HeaithyStart Adult Treatment of Su ervisors P Services & Development Services Review Board Services r . . . . . . . . . . . . .t. _ . . . . . . . . . > . _ . . . . t . . . . . . . ; . . . . . . . . . . . ! . . . . . . . . . . . . . . . . _ . _ _ . . County Sheriff - Elected - WIC - Women, District Attorney - Elected - Services County Assessor - Elected - County Clerk - Elected - County Treasurer - Elected - Infants & Children County Surveyor - Elected - Justice Courts - Elected - Les Stiles Communty-Based Mike Dugan Field Services Scot Langton Fairgrounds &Expo Susie Penholbw Child & Family Marty Wynne Mental Services JeffK.. Steve Forte Undersheriff Larry alanton Circuit Court Assessment Services Community Elections Plats & s MaP Auto( DanoasP°toPniob District Court Section Plan Hearings g Document Noxious Weed Corner Preservation Communication Appraisals Resource Center Programs Recordings Canter Investigative Clinic Services Victims' Assistance I Cartography Property Tax p Y A ppeals Law Library Services Grants Restorative Work Local Road Improvement Emergency Budget Health Education Quality Services Districts Personnel Management & Juvenile Community Road Adult Parole & Probation Solid Waste Administrative Deschutes County Health Services Mental Health Commission on Children & Legal Counsel Justice T«"61ust Becky Jackson Time schimk° Services FBoard Dan Petldycord Services Rxk Leharn Jenny Scanlon Mike Maier Gae P Gary Smith Families Jim Diegei Scott Johnson Administrative Road Maintenance Administrative Recycling Building Se vices JLeeSurdth D°"Mgt°nberg°' HeaithyStart Adult Treatment Count Y Legal Services & Development Services Services Services Prevention Services WIC - Women, Services Risk Management Infants & Children Communty-Based Fleet &Equipment Field Services Landfill & Fairgrounds &Expo Child & Family Mental Services Maintenance Transfer Center Matemai Child Services Community Commitment Stations Communications& DanoasP°toPniob Health Programs Plan Hearings g Noxious Weed Da Re ortin Y p g Media Services Resource Center Programs Control Programs Canter Annual County Fair Clinic Services Developmentally Disabled Services Community Law Library Finance, Tax & Grants Restorative Work Local Road Improvement Budget Health Education Quality Service Programs Districts Personnel Management & Internal Auditor Immunizations Planning Veterans' County Website Communicable Community Services Information Disease Control l_ Support TechnologiesFLf GIS Mapping I Chronic Disease Property —! Prevention Management Programs 11 July, 2002 Certif icate of Achievement for Excellence in Financial Re porting Presented to Deschutes County, Oregon For its Comprehensive Annual I Financial Report for the Fiscal Year Ended June 30, 2001 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government -'units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards In government accounting and financial reporting. CE OPpk, M STA ANG raN President Ww Executive Director 0 MOSSADAMS LLP g C E RTI F I E D P [ B L 1 C A, C C 0 1, NTANTS Board of Commissioners Deschutes County, Oregon We have audited the accompanying general purpose financial statements of Deschutes County, Oregon as of and for the year ended June 30, 2002, as listed in the table of contents. These general purpose financial statements are the responsibility of Deschutes County, Oregon's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of Deschutes County, Oregon as of June 30, 2002, and the results of its operations and cash flows of its proprietary fund types for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated October 10, 2002, on our consideration of the Deschutes County, Oregon's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying financial information listed as supplementary schedules in the table of contents, including the schedule of expenditures of federal awards, which is required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole. The statistical section listed in the table of contents is not a required part of the basic financial statements. We did not audit or apply limited procedures to such information and do not express any assurance on suct infout-atiox. For Moss Adams LLP Certified Public Accountants October 10, 2002 DESCHUTES COUNTY, OREGON All Fund Types and Account Groups Combined Balance Sheet June 30, 2002 With Comparative Totals for the Year Ended June 30, 2001 Fiduciary Fund Governmental Fund Types Proprietary Fund Types Types Account Groups Totals (Memorandum Only) General Fixed General Long- 2001 General Special Revenue Debt Service Capital Project Enterprise Internal Service Agency Assets Term Debt 2002 (Restated) Assets and other debits Assets: Cash $ 2,095,876 $ 8,101,828 $ 726,482 $ 2,119,578 $ 4,186,601 $ 2,563,149 $ 888,516 $ $ $ 20,682,030 $ 22,372,621 Investments 2,718,047 10,153,727 956,714 2,749,441 5,429,421 3,324,828 1,152,552 - - 26,484,730 18,271,119 Accrued interest 23,405 87,434 8,115 23,676 46,752 28,631 9,925 - - 227,937 570,308 Restricted cash - - 1,290,227 - - - - - - 1,290,227 1,291,209 Property taxes receivable 693,806 626,149 175,141 13,476 111,925 - 6,161,707 - - 7,782,204 7,699,096 Accounts receivable 55,355 1,686,052 - 4,515,408 440,204 67,863 - 6,764,882 7,211,447 Notes and contacts receivable - 1,106,510 - - - - 49,335 1,155,845 1,165,393 Assessments receivable - - 657,151 126,971 - - - - - 784,122 1,268,491 Due from other funds - 250,000 - 1,200,000 - - - - 1,450,000 1,450,000 Inventory - _ 856,359 - - - - - - - 856,359 735,847 Prepaid expenses - - - - 139,475 - - - - 139,475 63,781 Property, plant and equipment: Land, buildings & improvements - - - - 34,421,310 394,980 - 44,374,587 - 79,190,877 76,232,973 Equipment - - - - 2,035,908 2,127,109 - 20,053,143 - 24,216,160 23,714,137 Construction in Progress - - - 6,384 - 659,628 666,012 1,387,959 Accumulated depreciation (3,129,313) (1,291,008) - (4,420,321) (3,086,620) Other debits: Amount available for debt service - - - - - - - - 3,019,168 3,019,168 2,916,566 Amount to be provided for debt service - - - _ - 48,454,528 48,454,528 44,577,441 Total Assets and other debits $ 5,586,489 $ 22,868,059 $ 3,813,830 $ 9,548,550 $ 44,888,667 $ 7,215,552 $ 8,262,035 $ 65,087,358 $ 51,473,696 $ 218,744,236 $ 207,841,768 Liabilities, equity and other credits Liabilities: Accounts payable $ 115,524 $ 2,494,703 $ - $ 95,634 $ 399,398 $ 145,452 $ 26,687 $ - $ - $ 3,277,398 $ 3,310,270 Deficit in pooled cash accounts - 44,215 - - 322,418 - - - - 366,633 677,052 Due to other funds - - - - 1,450,000 - - - - 1,450,000 1,450,000 Deferred revenues 552,414 1,602,819 794,662 4,653,243 361,207 - 6,211,042 - - 14,175,387 14,386,618 Accrued compensated absences - - - - 124,843 386,432 - - 3,463,306 3,974,581 3,274,689 Accrued claims payable - - - - - 1,326,927 - - - 1,326,927 729,936 Loans payable - - - - 857,450 424,000 - - 729,470 2,010,920 1,233,000 Capital leases payable - - - - - 50,330 - - 1,421,291 1,471,621 2,075,417 General obligation & Itd tax pension bonds payable - - - - 23,750,000 - - - 33,224,629 56,974,629 53,566,344 Special assessment bonds payable with Governmental commitment - - - - - - - - 1,560,000 1,560,000 1,760,000 Certificates of participation - - - - - - - - 11,075,000 11,075,000 11,685,000 Accrued landfill closure cost - - - - 9,635,698 - - - - 9,635,698 8,892,137 Distribution pending to others - - 2,024,306 _ 2,024,306 3,131,733 Total Liabilities 667,938 4,141,737 794,662 4,748,877 36,901,014 2,333,141 8,262,035 51,473,696 109,323,100 106,172,196 Equity and other credits: Investment in fixed assets - - - - - - 65,087,358 - 65,087,358 64,204,601 Contributed capital - - - - 3,937,281 961,072 - - - 4,898,353 4,823,668 Retained earnings - - - - 4,050;372 3,921,339 - - - 7,971,711 6,876,185 Fund balances: Reserved Inventory - 856,359 - - - - - - - 856,359 735,847 Unreserved Designated for debt service - - 3,019,168 - - - - - - 3,019,168 2,916,566 Designated for construction - - - 4,799,673 - - - - - 4,799,673 3,518,511 Undesignated 4,918,551 17,869,963 - - - - 22,788,514 18,594,194 Total equity and other credits 4,918,551 18,726,322 3,019,168 4,799,673 7,987,653 4,882,411 65,087,358 - 109,421,136 101,669,572 Total liabilities, equity and other credits $ 5,586,489 $ 22,868,059 $ 3,813,830 $ 9,548,550 $ 44,888,667 $ 7,215,552 $ 8,262,035 $ 65,087,358 $ 51,473,696 $ 218,744,236 $ 207,841,768 The notes to the financial statements are an integral part of this statement. 6 7 DESCHUTES COUNTY, OREGON All Governmental Fund Types Combined Statement of Revenues, Expenditures, and Changes in Fund Balance Fiscal Year Ended June 30, 2002 With Comparative Totals for the Year Ended June 30, 2001 Revenues Local Taxes -property Taxes -other Interest Licenses, permits and fees Charges for services Other Intergovernmental Local State Federal Total revenues Expenditures Current General government General services Education County roads Public safety Health and welfare Capital outlay Debt service Principal Interest Total expenditures Excess of revenues over (under) expenditures Other Financing Sources (Uses) Transfers in Transfers out Proceeds from capital leases Loan proceeds Net other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of year Residual equity transfer Fund Balance - End of year The notes to the financial statements are an integral part of this statement. 8 General Special Revenue Debt Service Capital Project $ 11,625,029 $ 10,494,305 $ 2,905,950 $ 346,878 $ - 3,022,481 - - 128,678 504,922 169,434 472,936 158,881 2,213,845 - - 1,877,843 10,776,172 283,706 579,397 292,996 6,003,633 - 1,294,459 Totals (Memorandum -Only) 2002 2001 25,372,162 $ 22,637,731 3,022,481 2,961,955 1,275,970 2,413,357 2,372,726 6,735,695 13,517,118 8,562,557 7,591,088 2,912,359 - 1,531,254 100,000 1,631,254 1,572,995 2,241,868 29,992,787 - 32,234,655 28,380,480 616,085 6,_456,023 - 7,072,108 5,103,057 16,941,380 70,995,422 — 3,359,090 2,793,670. 94,089,562 81,280,186 675,572 - 675,572 599,359 7,126,078 14,363,024 - 21,489,102 16,812,627 - 1,113,090 - 1,113,090 937,919 - 9,847,427 - - 9,847,427 8,852,643 - 25,740,373 - - 25,740,373 23,736,769 - 22,058,723 - - 22,058,723 20,363,201 334,736 1,793,347 - 1,179,862 3,307,945 7,720,146 - - 2,281,300 - 2,281,300 2,080,309 - - 2,194,520 - 2,194,520 2,245,613 8,136,386 74,915,984 4,475,820 1,179,862 88,708,052 83,347,586 8,804,994 (3,920 562) (1,116,730) 1,613,808 5,381,510 2,067A0j0 169,399 9,779,029 1,219,331 560,881 11,728,640 11,950,006 (7,335,545) (3,911,949) - (893,528) (12,141,022) (13,001,353) - 1,610,946 729,470 - - - 729,470 (6,436,676) 5,867,080 1,219,331 (332,647) 317,088 559,599 2,368,318 1,946,518 102,601 1,281,161 5,698,598 (1,507,801) 2,550,233 16,779,804 2,916,567 3,518,512 25,765,1 16 27,038,295 - - - 234,622 $ 18,726,322 $ 3,019,168 $ 4,799,673 $ 31,463,714 $ 25,765,116 9 DESCHUTES COUNTY, OREGON All Governmental Fund Types Combined Statement of Revenues. Expenditures, and Changes In Fund Balance Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Taxes -property Taxes -other Interest Licenses, permits and fees Charges for services Other Intergovernmental Local State Federal Total Revenues Expenditures Current General government General services Education County roads Public safety Health and welfare Capital outlay Debt service Principal Interest Operating contingency Total Expenditures Excess of revenues over (under) expenditures Other Financing Sources (Uses) Appropriation transfers in (out) Transfers in Transfers out Loan proceeds Net Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Totals (Memorandum Only} Variance Variance Variance Variance Vader Over Over O Over Over Over Budget Actual (Under) Budget Actual (Under) Budget Actual (Under) Budget Actual (Under) Budget Actual (Under) $ 11,237,343 $ 11,625,029 $ 387,686 $ 10,229,901 $ 10,494,305 $ 264,404 $ 2,813,056 $ 2,905,950 $ 92,894 $ 335.043 $ 346,878 $ 11,835 $ 24,615,343 $ 25,372,162 $ 756,819 3.190,001 3,022,481 (167,520) - - - 3,190,001 3,022,481 (167,520) 150,000 128,678 (21,322) 905,977 504,922 (401,055) 196,120 169,434 (26,686) 155,565 472,936 317,371 1,407,662 1275970 (131,692) 90,000 158,881 68,881 2,420,417 2,213,845 (206,572) - - 2,510,417 2,372,726 (137,691) 1,242,100 1,877,843 635,743 11,001,581 10,776,172 (225,409) 140,000 283,706 143,706 1,350,106 579,397 (770,709) 13,733,787 13,517,118 (216,669) 215,747 292,996 77,249 6,395,860 6,003,633 (392,227) - - - 298,000 1,294,459 996,459 6,909,607 7,591,088 681,481 - _ _ 1,424,266 1,531,254 106,988 - - - 400,000 100,000 (300,000) 1,824,266 1,63 {193,012) 1,844,746 2,241,868 397,122 29,448,259 29,992,787 544,528 _ - - _ 31,293,005 32,2344,254 ,655 941,650 162,000 616,085 454,085 6,585,017 6,456,023 (128,994) - - - 900,000 - (900,000) 7,647,017 7,072,108 (574,909) 14,941,936 16,941,380 1,999,444 71,601,279 70,995,422 (605,857) 3,149,176 3,359,090 209,914 3,438,714 2,793,670 _ (645,044) 93,131,105 94,089562 958,457 684,411 675,572 (8,839) - - - - - - - - 684,411 675,572 8,839 7,630,819 7,126,078 (504,741) 15,450,306 14,363,024 (1,087,282) - - - - - - 23,081,125 21,489,102 1,592,023 - - - 1,187,526 1,113,090 (74,436) - - - - - - 1,187,526 1,113,090 74,436 e - - 10,584,306 9,847,427 (736,879) - - - - - • 10,584,306 9,847,427 736,879 - - 27,642,341 25,740,373 (1,901,968) - - - - - - 27,642,341 25,740,373 1,901,968 " 23,174,182 22,058,723 (1,115,459) - - _ » - 23,174,182 22,056,723 1,115,459 1,995,016 334,736 (1,660,280) 6,426,127 1,793,347 (4,632,780) - - - 3,754,464 1,179,862 (2,574,602) 12,175,607 3,307,945 8,867,662 _ _ - 2,281,301 2,281,300 1 - - 2,281,301 2,281,300 1 2,194,522 2,194,520 2 - - - 2,194,522 2,194,520 2 470,521 (470,521) 3,827,032 (3,827,032) - 264,734 (264,734) 4,562.287 4,562,287 10,780,767 8,136,386 (2,644 381) 88,291,820 74,915,984 (13,375,836} 4,475,823 4,475,820 3 4,019,198 1,179,862 (2,839,336) 107,567,608 88,708,052 18,859,556 4,161,169 8,804,994 4,643,825 (16,690,541) (3,920,562) 12,769,979 (1,326,647) 11,116,730? 209,917{58.484) 1,613,808 2,194,292 (14,436,503) 5,381,510 19,818,013 (248,002) - 248,002 - - - - - - - (248,002) - 248,002 126,670 169,399 42,729 10,157,685 9,779,029 (378,656) 1,219,331 1,219,331 - 752,000 560,881 (191,119) 12,255,686 11,728,640 (527,046) (7,529,558) (7,335,545) (194,013) (4,206,489) (3,911,949) (294,540) - - - (1,104,647) (893,528) 211,119 (12,840,694) (12,141,022) 699,672 1,5001000 729,470 (770,530) - 80.000 (800,000) 2,300,000 729,470 _ (1,570,530) (6,150,890) (6,436,676) (285,786) 5,951,196 5,867,080 (84,116) 1,219,331 1,219,331 447,353 (332,647) 1780,000) 1,468,990 317,086 (1,149,902} (1,989,721) 2,368,318 4,358,039 (10,739,345) 1,946,518 12,685,863 (107,316) 102,601 209,917 (133,131) 1,281,161 1,414,292 (12,969,513) 5,698,598 18,668,111 1,989,721 2,550,233 560,512 15,131,720 16,779,804 1,648,084 2,696,872 2,916,567 219,695 3,304,369 3,518,512 214,1432 3,122,682 25,765,116 2,642434 $ $ 41918,551 $ 4,9181551 $ 4,392,375 $ 18,726,322 $ 14,333,947 $ 2,589,556 $ 3,019,168 $ 429,612 $ 3,171,238 $ 4,799,673 L1,628.435 L 10,153,169 $ 31,463,714 $ 21,310,545 The notes to the financial statements are an integral part of this statement. l0 DESCHUTES COUNTY, OREGON All Proprietary Fund Types Combined Statement of Revenues, Expenses, and Changes in Retained Earnings Fiscal Year Ended June 30, 2002 With Comparative Totals For The Fiscal Year Ended June 30, 2001 Operating Revenues Property taxes Charges for service Other Total operating revenues Operating Expenses Personal services Materials and services Depreciation Total operating expenses Operating income (loss) Non-operating revenues (expenses) Interest revenues Interest expense County grant State grant Gain (loss) on equipment disposition Total non-operating revenues (expenses), net Income (loss) before operating transfers Operating transfers in Operating transfers out Net Income (Loss) Retained Earnings - Beginning of year Retained Earnings - End of year The notes to the financial statements are an integral part of this statement. 13 Total (Memorandum Only) 2001 Enterprise Internal Service 2002 (Restated) $ 1,888,229 $ - $ 1,888,229 $ 1,558,106 6,827,374 14,454,623 21,281,997 18,104,799 328,941 4,084 333,025 276,724 9,044,544 14,458,707 23,503,251 19,939,629 - - - (87,030 1,707,107 4,870,288 6,577,395 5,983,975 4,538,859 9,555,794 14,094,653 9,932,798 924,111 430,768 1,354,879 1,523,369 7,170,077 14,856,850 22,026,927 17,440,142 1,874,467 (398,143 1,476,324 2,499,487 225,755 139,596 365,351 973,317 (1,339,006) (33,766) (1,372,772) (1,347,553) 18,496 18,496 - 195,746 195,746 114,671 - - - (87,030 (899,009 105,830 (793,179) (346,595 975,458 (292,313) 683,145 2,152,892 2,377,962 614,976 2,992,938 3,497,347 (2,140,556) (440,000) (2,580,556) (2,446,000 1,212,864 (117,337) 1,095,527 3,204,239 2,837,508 4,038,676 6,876,184 3,671,945 $ 4,050,372 $ 3,921,339 $ 7,971,711 $ 6,876,184 DESCHUTE8COUNTY, OREGON All Proprietary Fund Types Combined Statement ofCash Flows Fiscal Year Ended June 30.2UO2 With Comparative Totals for the Fiscal Year Ended June 3O.20O1 Cash Flows from Operating Activities Cash received for services Cash paid for materials and services Cash paid for personal services Net Cash Flows from Operating Activities Cash Flows from Non -Capital Financing Activities State operating grant Deficit cash balance infund Operating transfers in Operating transfers out Advances 0oother funds Advances from other funds Net Cash Flows from Non -Capital Activities Cash Flows from Capital and Related Financing Activities Proceeds from issuance oflong-term debt Principal payments Interest paid Proceeds from sale of capital assets Acquisition u[capital assets Contributed Capital Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sale (Purchaoo)ofInvestments Interest income Net Cash Flows from Investing Activities Net Increase (Demnese)inCash CashBalance-Beginning of Year Cash Balance - End of Year Reconciliation ofOperating Income toNet Cash From Operating Activities Operating income (loso) Adjustments 0ureconcile: Depreciation Asset Disposition Adjustment Changes tocurrent assets and liabilities Decrease (innneaoe)inreceivables Decrease (incnmoe)intaxes receivables Decrease (increase) in prepaid expenses Increase (decne000)inaccounts payable Increase (deoeasa)inaccrued leave Increase <deumaoe>inaccrued claims payable Increase (dooreaau)indeferred revenues Increase (dacremse)inaccrued closure cost Net Cash Flows from Operating Activities The notes to the financial statements are anintegral part of this statement 14 Total (Memorandum Only� Internal 2001 _Enterprise�!��e 2002(Restated)_ $9,368171 $14.390,843 $23760.014 $19,836,698 (3f01.561) (9,121,243) (18,022804) 0,5361550 11,722,441_�787,735_�510,176_(5,961,429 _3,745^169 __-481,865 _-4�27,034 5,33K9,109� 214,241 - 214,241 114,671 (222,914) - (222,914) 545,33 2,377,962 614,976 2,992,930 3,497347 (2.14l556) (440.000) (2.580.550) (2.448000) <035.208> (417.870) (400.000) -_ -_' -_ 1,450,000 228,733 174,976 403,709 2,761,350 902,560 559,000 1,401,500 704,546 (595,110) 049.216H (1,444.326) (470,000) (1.339005) (33.766) (1.372.771) (1.844.731) 8,500 (2.505,390) (120,096) (2,625,408) (4.210.488) -_.(234,622� ��6,945_(444,0780_(3,981,023_�485,795 <1,482128V (853,304) (2285,482) 2,652,041 359,963 222,865 582,828 842,537 ��2,165) _(630,439) _�702,604 _3�4,578 <035.208> (417.870) (1.052.804) 0.109\242 4,821,809 2,980,825 7,802,634 1,693,392 (151.827) (156,026) (307853) 471.582 $1.874,468 $ (388143) $ 1,476325 $ 8,628534 924,111 430,768 1.354,879 1.515i560 V6,113> (6,110) - 258.733 (07.863) 190.070 (285.395) (257) - (257) (111/668) 12,522 ' 12,522 (63,218) (151.827) (156,026) (307853) 471.582 17,507 82,552 100,053 57,307 ' 588,990 596990 185,228 00.151 - 00.151 294.128 743,561 - 743,561 (345,047 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements • Deschutes County, Oregon, have been prepared in • wi ' generally accepted accounting principles (GAAP) as applied to governmental units. TITIr Governmental Accounting Standards Board (GASB) is the accepted standard-setting body establishing •• accounting and financial reporting principles. The signific accounting i• of the County are described below. The County's combined financial statements include the accounts of all the County operations. The criteria for including organizations as component units within the County's reporting entity include whether: - the organization is legally separate; - the County holds the corporate powers of the organization; - the County appoints a voting majority of the organization's board; - the County is able to impose its will on the organization; - the organization has the potential to impose a financial benefit/burden on the County; - there is fiscal dependency by the organization on the County. Based on this criteria, the following is a brief review of each component unit included within the reporting entity: Deschutes County Extension and 4-H Service District - The Deschutes County Extension and 4-H Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. Deschutes County 911 Service District - The Deschutes County 911 Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. Black Butte Ranch County Service District - The Black Butte Ranch County Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. Bend Library County Service District - The Bend Library County Service District's governing body is the Deschutes County Board of Commissioners. The financial accountability for the District is the responsibility of the County. 15 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) immirs, min ii I I I WO I Mrm I Wi • I IN W I I IVA Eel of ilia ri 11.14 1 Sunriver LibrM • Service District - The Sunriver • County Service District's governing •••. is the Deschutes County Board • Commissioners. The financial .• for the District is the responsibility •: the County. These component units described above have been included in these financial statements. Copies of the component units' individual audits are also issued and available at the County's offices. There are other Districts within the County that have not been included as a component unit of the County. The County Commissioners appoint the boards of Special Road Districts and Vector Districts, however, the County Commission does not exercise any administrative or financial control. These Districts are autonomous Oregon municipal corporations and are not considered component units of Deschutes County. Fund Accounting - The County uses funds and account groups to report its financial position and results of its operation. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain County functions or activities. A fund is a separate accounting entity with a self -balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary, and fiduciary. Each category, in turn, is divided into separate "Fund Types". Governmental funds are used to account for all of the County's general activities. The general fund is used to account for all activities of the general government not accounted for in other governmental funds. Collection and disbursement of dedicated monies are accounted for in the special revenue governmental funds. Major construction projects are accounted for in the capital project funds. The servicing of general long-term debt (i.e. general obligation bonds, certificates of participation and special assessment bonds) is accounted for in the debt service funds. lot DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 Proprietary funds are used to account for activities that are financed by charges to users of the services. The accounting for these funds is similar to that found in the private sector, where the determination of net income is necessary and useful to sound financial management. The proprietary funds are separated into two types. The first is an enterprise fund where goods or services are supplied to outside parties. The second type is an internal service fund where goods or services are supplied to other County departments. Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the County. Basis of Accounting - The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are included on the balance sheet. The revenues and expenditures statements of these funds present changes in the net current assets. Proprietary funds are accounted for on a flow of economic resources measurement focus. All assets and all liabilities associated with the operation of the enterprise are included on the balance sheet. The accrual basis of accounting is utilized by the proprietary fund types. Under this method, revenues are recorded when earned, and expenses are recorded at the time liabilities are incurred. The modified accrual basis of accounting is used for all governmental fund types and agency funds. Under the modified accrual basis of accounting, revenues are recognized when they become measurable and available. Measurable is when the amount of the transaction can be determined. Available means that the amount can be collected within a period current enough to be used to pay liabilities of the reporting period. The County considers property tax revenue as available if collected within 60 days after year end. Expenditures under the modified accrual basis are recorded in the period incurred. Interest on general long-term debt is recorded as an expenditure on the coupon due date. Accrued revenues include property taxes, federal and state grants (to the extent that eligible expenditures are incurred), state shared revenues, special assessments, investment earnings on fixed rate investments and charges for services. The County reports deferred revenues on its combined balance sheet. Deferred revenues arise when a potential revenue does not meet the measurable and available criteria for recognition in the current period. 17 Wid I IN -661 1011AN691WAWRIA0412111 I 1 11 The County has elected to apply all applicable GASB pronouncements as well as Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Budget policy - Budgets are prepared on the modified accrual basis for all fimds. Except for the agency fund, which accounts for "pass-through" transactions, the County adopts annual budgets for all of its funds as required by state law. The resolution authorizing appropriations for each fund sets the level by which expenditures cannot legally exceed appropriations. Total personal services, materials and services, debt service, capital outlay, and other expenditures by department for each fund are the levels of control established by the resolution. The detailed budget document contains more specific detailed information for the above mentioned expenditure categories. Unexpected additional resources may be added to the budget through the use of a supplemental budget and appropriations ordinance. Original and supplemental budgets may be modified by the use of appropriation transfers between the levels of control. Such transfers require approval by the Board of County Commissioners. Appropriations lapse as of year end. Cash - Cash includes amounts held as demand deposits and by the Local Government Investment Pool. Investments - The County Treasurer invests funds in a variety of instruments allowed by state statutes. The maturity of the investments is commonly less than eighteen months from date of purchase. The investments are reported at fair value and interest is accrued on the investments as earned. Inventories - Inventories are valued at estimated cost using the first-in/first-out (FIFO) method. The cost of governmental fund -type inventories are recorded as expenditures when consumed rather than when purchased. Fixed assets - General fixed assets are not capitalized in the governmental fund -type used to acquire them. Instead, such capital acquisitions are reflected as expenditures and the related assets are reported in the general fixed asset account group. In the proprietary fund types, fixed assets are capitalized. All fixed assets are valued at historical cost or at estimated cost if actual historical cost is not available. The total amount of general fixed assets for which estimated costs have been used is not significant. Donated assets and assets acquired by trade are valued at their estimated market value on the date received. Maintenance and repairs of fixed assets are charged to expenditures in the governmental fund types as incurred and are not capitalized. 18 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Expenditures for public domain (infrastructure) general fixed assets consisting of roads, bridges and other such assets are not capitalized. Depreciation is not recorded on assets in the general fixed asset account group. Assets of the proprietary funds are depreciated using the straight-line method over their estimated useful lives. Compensated absences - The County accrues the liability for compensated absences at actual hours earned times the current pay rates. Compensated absences include both vacation time and compensatory time. The liability for compensated absences attributable to employees whose personal cost is accounted for in the governmental funds is recorded in the general long-term debt account group. The portion expected to be paid from current resources cannot be determined, but is not considered to be significant. Sick leave pay is recorded in all governmental fund types when taken, because it does not vest when earned. The liability for compensated absences of the employees of the proprietary funds are recorded as a liability of the appropriate proprietary fund as earned. Long-term debt - Debt is recognized as a liability of a governmental fund when due. The unmatured portion of debt is reported in the general long-term debt account group. Contributed capital - Contributed capital is recorded in the proprietary funds for capital contributed from other funds. Depreciation of assets acquired by contributed capital is not charged against this account, but is charged against retained earnings. Retained earnings - Retained earnings are reported in the proprietary funds. This account represents the accumulated earnings, or losses, of the proprietary funds. Fund Balance - Reserves of the fund balance are established for unexpendable resources of the fund. Designation of the fund balance is established for specific designation of the available resources of the fund. Undesignated fund balance represents the portion of the fund balance that is available for future appropriations. Interfund transactions - Transactions that constitute reimbursement to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund, and as revenue in the fund that is reimbursed. All other interfund transactions are reported as operating or residual transfers. "Memorandum only" total columns - Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or cash flows in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. hiterfund eliminations have not been made in the aggregation of this data. WE DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Comparative data Comparative • . data for prior been presented in the accompanying financial statements in order to provide an understanding of changes in the County's financial position and operations. However, comparative data have not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand. Reclassiflications - Certain prior year balances have been reclassified to conform to the current year presentation. Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that effect certain reported amounts and disclosures. NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information Each department of the County submits requests for appropriations to the Budget Officer who is appointed by the Board of County Commissioners. A proposed budget is prepared by fund, function and line item activity. The proposed budget includes information on the past three years and estimated resources and requested appropriations for the ensuing fiscal year. The proposed budget is presented by the Budget Officer to the Budget Committee. The Budget Committee holds public meetings and may make changes to the budget. The Budget Committee submits its approved budget to the governing body of the County. The governing body announces a public hearing, and after giving consideration to matters discussed, may make changes to the budget prior to its adoption. Such changes cannot result in an increase in excess of 10% of the expenditures included in the approved budget or in a change to the amount of the ad valorem taxes without re -publication of the budget and another public hearing. After the budget is adopted for the current fiscal year, changes in appropriations are sometimes necessary. The governing body may make additional appropriations to expend new grant revenues received during the fiscal year, or adopt a supplemental budget for occurrences or needs not foreseen at the time the budget was adopted and approve appropriation transfers. It is, however, illegal to overspend an appropriation. In accordance with state statutes, appropriation resolutions are approved before the beginning of the fiscal year and terminate on June 30 of the year of the appropriation. Encumbrances are not reported in the financial statements. Rol DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (Continued) •WIN," - •- I - Community Development Block Grant Community Justice Juvenile Accountable Behavioral Health Alliance Community Development Vehicle maintenance and Replacement Reserve Project Development Operations - Fair and Expo Center B. Negative Fund Equity Overexpended. Category Materials Debt Capital Service 3,833 1,610 9 - 8,729 19,957 1,391 - - 5,589 11,035 3,103 The Community Development Block Grant Fund has a negative fund balance of $32 as of June 30, 2002. The fund's revenues for FY 01-02 were less than the estimated revenues. Realized revenues in FY 02-03 will be sufficient to make up for the shortfall in FY 01-02. The Community Development Fund has a negative fund balance in the amount of $48,929. This is due primarily to a beginning fund balance less than anticipated. The Department's reserves, which were set aside in the prior year, in the Community Development Reserve Fund will be used to make up this shortfall in FY 02-03. The County's Debt Service Fund for the General Obligation Bonds associated with the construction of the Fair & Expo Center has a negative fund balance of $23,417,814. This deficit will be funded in future years from property tax levies. The County's Capital Project Fund for the Fair & Expo Center has a negative fund balance in the amount of $454,226. Upon the receipt of funds from the sale of property, the site of the County's previous fairgrounds, the fund will be closed out. Resources of the fund at the time the construction project is complete will be transferred to the debt service fund. Any shortfall in the capital project fund will be covered by the County's General Fund. 21 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 The County maintains a cash and investment pool that is available for all funds. Each fund type's portion of this pool is displayed on the combined balance sheet as follows: Cash Investments, at market Accrued interest Restricted cash Deficit cash Demand deposits $ 20,682,030 26,484,730 227,937 1,290,227 (366,633) $ 48,318,291 The County's deposits are categorized below to give an indication of the level of risk assumed at year-end. Category I includes deposits that are insured or collateralized with securities held by the County or its agent in the County's name. Category 2 includes deposits that are collateralized with securities held by the pledging financial institution's trust department or agent in the County's name. Category 3 includes uninsured and uncollateralized deposits for which the securities are held by the counterparty, or by its trust department or agent but not in the County's name. Uninsured and collateralized deposits are classified into these three categories depending on who holds the collateral security and how they are held. State statutes require collateral to be pledged by the depository for all deposits except for certain accounts held by trustees. The County's accounts were covered by pledged collateral. All the County's deposits, including certificates of deposits, are category I deposits. At June 30, 2002, the carrying amount of the demand accounts including the County's LGIP accounts, was $16,235,146 and the depository balance was $15,741,745. The County's investment in the state operated Local Government Investment Pool (LGIP) as of June 30, 2002 was $15,741,745. The LGIP is operated by the Oregon State Treasurer; it was created to meet the financial and administrative responsibilities of federal arbitrage regulations. The investments are regulated by the Oregon Short Term Fund Board and approved by the Oregon Investment Council (ORS 294.805 to 294.895). The fair value of the LGIP is not materially different than the reported amount included on the financial statements of the County. Investments The County's investments are categorized as follows to give an indication of the level of risk assumed by the entity at year end: Category I - Investments that are insured or registered or for which the securities are held by the County or its agent in the County's name. 22 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 3 - CASH AND INVESTMENTS (Continued) Category 2 - Uninsured and unregistered investments for which the securities are held in the County's name by the trust department of the financial institution selling the security to the County. Category 3 - Uninsured and unregistered investments for which the securities are held by the broker or dealer, or by its safekeeping department or agent, but not in the County's name. The balance of the investments held at June 30, 2002 by category is as follows: Category 2 - No collateral required Certificates of deposit $ 6,310,800 U.S. government notes and securities, at market 20,173,930 Total $ 26,484,730 The amount shown in the financial statements are at fair value, as determined by quoted market. The County has adopted an investment policy that meets the requirements of the state statutes. This policy authorizes the County to invest in legal obligations of the federal governinent or its agencies, bankers' acceptances issued by Oregon financial institutions, time deposits, certificates of deposits and savings accounts of banks, mutual savings banks and savings and loan associations, and repurchase agreements issued by financial institutions. NOTE 4 - PROPERTY TAXES RECEIVABLE The property tax levy is certified annually by the Board of County Commissioners with the Deschutes County Tax Assessor, based on assessed values as of January 1. Property taxes are an enforceable lien on the property as of July 1. Property taxes are due, in three equal installments, on November 15, February 15, and May 15. Taxpayers receive a three percent discount on taxes if paid in full by November 15 and a two percent discount if two-thirds of the taxes are paid by such date. The County Treasurer is the tax collector for all taxing districts within the County. A property owner may appeal the property valuation. Appeals must be filed by December 31 of the year of the levy with the County Board of Property Tax Appeals. Interest, at a rate determined by state statutes, is charged on any delinquent installment. Real property taxes are delinquent if not paid in full by May 15 of the year following the levy, and foreclosure proceedings commence when taxes have been delinquent for three years. Foreclosures are the responsibility of the Tax Collector. Property taxes receivable, as recorded on the financial statements, are for taxes levied, but uncollected at the end of the fiscal year. 23 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 5 - ACCOUNTS RECEIVABLE Accounts.•' are recorded showing total• due the various•funds. Receivables not expected to be collected within a reasonable period of time, after the end of the fiscal year, are recorded as deferred revenue. The County has several notes and contracts receivable as of June 30, 2002. 'These notes are due the County for property sold on contract or loans to private entities through special revenue funds established for such purposes. NOTE 7 - ASSESSMENTS RECEIVABLE Assessments receivable represent the uncollected amounts levied against benefited property for the cost of local improvements. Bonded liens are payable over ten years plus interest, and are used as security for bonds payable issued to finance the construction cost. The assessment liens are pledged for the repayment of the bonds. The special assessment debt service cash balance is pledged for repayment of the bonds payable. 24 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED .TUNE 30, 2002 Composition of property and equipment by major classes for the general fixed assets account group and proprietary funds are: The County completed a fixed assets physical inventory as of June 30, 1997. Historical cost was used for the assets. When historical cost was not available, an estimate of historical cost was used. 25 Balance July 1, Balance 2001 June 30, (Restated) Additions Deletions 2002 General Fixed Assets Land, buildings and improvements $ 44,026,137 $ 404,527 $ (56,077) $ 44,374,587 Equipment and vehicles 20,178,463 680,765 (806,085) 20,053,143 Construction in progress - 659,628 - 659,628 Total General Fixed Assets 64,204,600 1,744,920 (862,162) 65,087,358 Proprietary Funds Enteprise Land, buildings and improvements 31,836,435 2,584,875 - 34,421,310 Equipment and vehicles 1,489,016 546,892 - 2,035,908 Construction in Progress 1,387,959 6,384 (1,387,959) 6,384 Total Enterprise 34,713,410 3,138,151 (1,387,959) 36,463,602 Accumulated Depreciation (2,205,202) (1,030,486) 106,375 (3,129,313) Net Enterprise 32,508,208 2,107,665 (1,281,584) 33,334,289 Internal Service Land, buildings and improvements 370,400 24,580 - 394,980 Equipment and vehicles 2,046,658 99,095 (18,644) 2,127,109 Total Internal Service 2,417,058 123,675 (18,644) 2,522,089 Accumulated Depreciation (881,420) (425,103) 15,515 (1,291,008) Net Internal Service 1,535,638 (301,428) (3,129) 1,231,081 Total Property, Plant & Equipment 101,335,068 5,006,746 (2,268,765) 104,073,049 Total Accumulated Depreciation (3,086,622) (1,455,589) 121,890 (4,420,321) Total Property, Plant & Equipment, Net $ 98,248,446 $ 3,551,157 $ (2,146,875) $ 99,652,728 The County completed a fixed assets physical inventory as of June 30, 1997. Historical cost was used for the assets. When historical cost was not available, an estimate of historical cost was used. 25 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 8 - PROPERTY, PLANT AND EQUIPMENT (Continued) In the proprietary funds, the following estimated useful lives are used to compute the straight- line depreciation: F."",uildings and Improvements 35-50 Years F�quipment and Vehicles 5-10 Years The composition of interfund balances as of June 30, 2002, is as follows: Due to/from Other Funds: Receivable Fund Business Loan Fund Solid Waste Capital Project ill Operating leases: Payable Fund Amount Fair and Expo Center Operating $ 250,000 Fair and Expo Center Capital Project 1,200,000 The County leases buildings, office facilities and equipment under noncancelable operating leases. The total expended for such leases for the year ended June 30, 2002 was approximately $282,000. The future minimum lease payments for these leases are as follows: Fiscal Year Ending June 30. Thereafter Total 26 Amount $ 277,606 238,574 124,549 55,433 30,031 6,184 $ 732,377 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 M,= 1331�� The County has entered into several lease agreements as lessee for acquisition of property. The leases are treated as capital leases; however, each lease is cancelable if annual appropriations are not included in the County's annual appropriation resolution. The leases are as follows: Oregon Department of Energy loan for $329,000 dated January 25, 1989, for energy conservation improvements to ten County buildings. Payable in monthly installments of $3,145 including interest at 8%, secured by real property, matures June 2003. $ 31,247 IBM Credit Corporation lease -purchase contract dated December 2000, payable $17,768 semi-annually including interest at 5.85%, secured by computer equipment with a carrying value of $96,491, matures December 2003. 50,330 LaSalle Bank lease -purchase contract dated June 1999, total commitment is for $850,000. Payments of $47,901 including 4.67% interest, are to be made quarterly, secured by equipment being purchased, matures March 2004. 363,873 Motorola Credit Corporation lease -purchase contract dated June 2000, payable $287,313 annually, including interest at 5.87%, secured by Sheriffs radio equipment with a carrying value of $1,155,000, matures September 2004. 767,558 IBM Credit Corporation lease -purchase contract dated October 1999, total commitment is for $850,000 with $493,230 advanced as of June 30, 2002. Payments of $27,747 including interest at 4.6% are to be made quarterly, secured by equipment being purchased, matures June 2004. 210,917 IBM Credit Corporation lease -purchase contract dated November 1999, total commitment is for $95,598. Payments of $5,460 including 5.21% interest are to be made quarterly, secured by equipment being purchased, matures November 2004. Total Capital Lease Obligations 27 $ 1,471,621 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 10 - LEASES (Continued) ODOE - energy IBM Credit - computer equipment LaSalle Bank - computer equipment Motorola Credit - radio equipment IBM Credit - computer equipment IBM Credit - computer equipment LaSalle Bank - heavy equipment Totals Balance July 1, Balance June 30, 2001 Proceeds Principal 2002 $ 64,951 $ - $ 33,704 $ 31,247 81,546 - 31,216 50,330 501,701 - 137,828 363,873 985,212 - 217,654 767,558 309,357 - 98,440 210,917 66,438 - 18,742 47,696 66,212 - 66,212 - $ 2,075,417 $ - $ 603,796 $ 1,471,621 The following schedule of the future minimum lease payments under these capital leases, and the present value of the net minimum lease payments at June 30, 2002: Fiscal Year Capital Lease Ending June 30, Requirements 2003 $ 679,724 2004 629,516 2005 294,586 Total Commitment 1,603,826 Less: Amount representing interest on future payments 132,205 Present Value of Future Minimum Lease Payments $ 1,471,621 28 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 Special Assessment Bonds: The County has three special assessment bonds outstanding as of June 30, 2002. As explained in Note 7, the special assessment bonds, commonly referred to as Bancroft Bonds, are retired by assessments on benefited property. These bonds are secured by the general credit of the County if the assessment on the benefited property fails to meet the obligation. The County has the right of foreclosure for failure to pay the assessment lien. The special assessment bonds are not redeemable prior to maturity. Following is a summary of special assessment bond transactions of the County for the year ended June 30, 2002: Balance New Issues Payments June 30, 2002 $ - $ 55,000 $ 100,000 - 70,000 280,000 - 75,000 1,180,000 $ - $ 200,000 $ 1,560,000 Future maturities of the special assessment bond principal and interest are as follows: Year Ending Bond Original Balance June 30, Issue Date Balance July 1, 2001 Issue Series 1993 2/1/1993 $ 490,000 $ 155,000 Issue Series 1996 5/1/1996 660,000 350,000 Issue Series 2000 2/23/2000 1,291,428 1,255,000 Total All Issues 180,000 $ 2,441,428 $ 1,760,000 Balance New Issues Payments June 30, 2002 $ - $ 55,000 $ 100,000 - 70,000 280,000 - 75,000 1,180,000 $ - $ 200,000 $ 1,560,000 Future maturities of the special assessment bond principal and interest are as follows: Year Ending Bond June 30, Principal Interest Totals 2003 $ 255,000 $ 86,388 $ 341,388 2004 160,000 72,863 232,863 2005 165,000 63,724 228,724 2006 180,000 54,563 234,563 2007 120,000 44,275 164,275 Future Years 680,000 78,774 758,774 $ 1,560,000 $ 400,587 $ 1,960,587 The County has five general obligation bond issues outstanding as of June 30, 2002. Two issues are for the construction of jail facilities and were approved by County voters in November 1991. The third bond issue is for the construction of the Public Safety Facility which includes a juvenile detention facility, adult parole and probation facility, a juvenile offender courtroom and sheriffs offices. The fourth issue was approved by voters in September 1996 for the construction of a new County fairgrounds. The fifth issue was for the acquisition of hardware and software related to the County's computer network. 29 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 11 - LONG-TERM DEBT (Continued) The following is a summary of the general obligation bonds transactions for the year ended June 30, 2002. General Government Issue Date Original Balance Balance July 1, 2001 New Issues Payments Balance June 30, 2002 Jail Construction Bond 1992 Series 12/1/1992 $ 7,000,000 $ 635,000 $ - $ 310,000 $ 325,000 1993 Series 4/1/1993 2,500,000 1,760,000 - 120,000 1,640,000 Public Safety $ 1,917,531 $ 1,995,644 $ 3,913,175 2004 1,905,000 1996 Series 3/1/1996 14,400,000 12,870,000 - 525,000 12,345,000 Proprietary 2,029,304 4,114,304 2,039,406 2,074,898 4,114,304 Fairgrounds 2,285,000 1,928,360 4,213,360 2,105,156 2,108,204 1996 Series 10/1/1996 25,395,000 24,300,000 - 550,000 23,750,000 Refunding 4,305,345 Future Years 32,435,000 8,801,841 41,236,841 1998 Series 9/9/1998 5,055,000 4,905,000 - 40,000 4,865,000 Citrix Server 2000 Series 9/13/2000 806,000 683,000 - 683,000 - $55,156,000 $ 45,153,000 $ - $ 2,228,000 $ 42,925,000 Annual debt service requirements to maturity for general obligation bonds are as follows: $ 42,925,000 $18,883,051 $ 61,808,051 $ 35,945,852 $ 25,862,199 $ 61,808,051 !,- -s- i� In addition to the above general obligation bond issues, the Bend Library County Service District, the Redmond Library County Service District and the Sunriver Library County Service District, component units of Deschutes County, each have issued general obligation bonds to finance the construction of library facilities within their respective districts. 30 General Bond long-term debt Year Ending June 30 Principal Interest Totals Proprietary Account Group Totals 2003 $ 1,710,000 $ 2,203,175 $ 3,913,175 $ 1,917,531 $ 1,995,644 $ 3,913,175 2004 1,905,000 2,120,026 4,025,026 1,978,406 2,046,620 4,025,026 2005 2,085,000 2,029,304 4,114,304 2,039,406 2,074,898 4,114,304 2006 2,285,000 1,928,360 4,213,360 2,105,156 2,108,204 4,213,360 2007 2,505,000 1,800,345 4,305,345 2,159,256 2,146,089 4,305,345 Future Years 32,435,000 8,801,841 41,236,841 25,746,097 15,490,744 41,236,841 $ 42,925,000 $18,883,051 $ 61,808,051 $ 35,945,852 $ 25,862,199 $ 61,808,051 !,- -s- i� In addition to the above general obligation bond issues, the Bend Library County Service District, the Redmond Library County Service District and the Sunriver Library County Service District, component units of Deschutes County, each have issued general obligation bonds to finance the construction of library facilities within their respective districts. 30 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 11 - LONG-TERM DEBT (Continued) Following is a summary of the transactions for the fiscal year ended June 30, 2002: The future maturities of these issues are as follows: Year Ending June 30, 2003 2004 2005 2006 2007 Future Years Certificates of Participation: Bond Original Balance Principal Balance Totals Issue Date Balance July 1, 2001 New Issues Payments June 30, 2002 Bend Library 5/1/1996 $ 7,950,000 $ 7,075,000 $ - $ 280,000 $ 6,795,000 Redmond Library 7/1/1995 1,997,109 1,076,344 - 131,370 944,974 Sunriver Library 10/1/1996 1,145,000 945,000 - 45,000 900,000 Total All Issues $11,092,109 $ 9,096,344 $ - $ 456,370 $ 8,639,974 The future maturities of these issues are as follows: Year Ending June 30, 2003 2004 2005 2006 2007 Future Years Certificates of Participation: Bond Principal Interest Totals $ 484,026 $ 479,362 $ 963,388 511,863 467,006 978,869 544,899 452,570 997,469 583,150 436,075 1,019,225 621,627 416,860 1,038,487 5,894,409 1,881,333 7,775,742 $ 8,639,974 $ 4,133,206 $ 12,773,180 The County has five series of Certificates of Participation outstanding. Issue - May 1, 1994 This issue was sold to acquire real property in Redmond, Oregon, for public safety facilities. The title to the property acquired is held by the trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding at June 30, 2002 is $235,000. Issue Series - 1996 This issue was sold to finance the acquisition of property and construction of community development offices. The title to the property acquired is held by the trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding at June 30, 2002 is $2,015,000. Issue Series -1998 This issue was sold to refinance the majority of the November 1, 1998 Welcome Center issue. The issue was for a total of $1,090,000 which was used to retire $1,035,000 of the November 1, 1998 issue. This issue requires the County to maintain a balance with the trustee in an amount equal to the average annual debt service. The balance outstanding at June 30, 2002 is $905,000. 31 iK12 01 lip NO NOTE 11 - LONGTERM DEBT (Continued) Issue Series -1998B This issue was sold to refinance the June 1, 1989 issue. The original issue was for the acquisition and remodeling of County office buildings. Title to the real property is held by a trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding at June 30, 2002 is $805,000. Issue Series -1998A Proceeds of this issue were used to construct two buildings and to remodel another for use by the County's Health and Human Services Departments. Titles to the real property are held by the trustee. The County is required to maintain a balance with the trustee equal to the average annual debt service. The balance outstanding as of June 30, 2002 is $7,115,000. The required deposits under these agreements are held by the trustee and are reported as "restricted cash" on the Balance Sheet. The following is a summary of the certificates of participation transactions for the year ended June 30, 2002: New Issues Payments Balance June 30, 2002 Original Balance - 95,000 Issue Date Balance July 1, 2001 Issue - May, 1 1994 5/1/1994 $ 410,000 $ 260,000 Issue series - 1996 1/1/1996 2,465,000 2,110,000 Issue series - 1998 5/28/1998 1,090,000 995,000 Issue series - 1998B 12/30/1998 1,150,000 900,000 Issue series - 1998A 12/30/1998 7,815,000 7,420,000 Future Years 7,540,000 $12,930,000 $ 11,685,000 New Issues Payments Balance June 30, 2002 $ - $ 25,000 $ 235,000 - 95,000 2,015,000 - 90,000 905,000 - 95,000 805,000 - 305,000 7,115,000 $ - $ 610,000 $ 11,075,000 The future maturities of the general obligation bond issues are as follows: Year Ending COPS June 30, Principal Interest Totals 2003 $ 640,000 $ 549,902 $ 1,189,902 2004 675,000 519,422 1,194,422 2005 700,000 487,149 1,187,149 2006 745,000 452,722 1,197,722 2007 775,000 415,782 1,190,782 Future Years 7,540,000 2,192,239 9,732,239 $11,075,000 $ 4,617,216 $ 15,692,216 32 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL, STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 Oregon Economic and Community Development Department In April, 2001, the County entered into a Financial Assistance Award Contract with the Oregon Economic and Community Development Department. This contract allowed the County to borrow $550,000 for the purpose of building rr s parking facilitiesCounty's and •• Center.of - 30, 2002,principal amountof - loan is $550,000. Limited Tax Pension Bonds On March 28, 2002, the County issued Limited Tax Pension Bonds in the amount of $5,429,586 to finance its pension obligation. See Note 13. As of June 30, 2002, the principal of the loan is $5,409,626. Key Bank Financing On March 21, 2002, the County borrowed $1,641,030 from Key Bank. The proceeds were used to finance the County's Assessment and Taxation computer software, purchase equipment for use at the Solid Waste Landfill and to repay the loan on the County's Citrix System. As of June 30, 2002, the principal of the loan is $1,460,920. The following is a summary of the other long-term debt transactions for the year ended June 30, 2002: The future maturities of the general obligation bond issues are as follows: Issue Date Original Balance Balance July 1, 2001 New Issues Payments Balance June 30, 2002 General Government Bond long-term debt Ltd Tax Pension Bonds 3/28/2002 $ 5,429,586 $ - $ 5,429,586 $ 19,930 $ 5,409,656 Key Bank 3/21/2002 729,470 - 729,470 - 729,470 Pro rip etarV 512,709 341,028 853,737 290,511 563,226 853,737 OR Econ Development 4/25/2001 550,000 550,000 - - 550,000 Key Bank 3/21/2002 911,560 - 911,560 180,110 731,450 2007 57,075 $ 7,620,616 $ 550,000 $ 7,070,616 $ 200,040 $ 7,420,576 The future maturities of the general obligation bond issues are as follows: $ 7,420,576 $ 8,684,716 $ 16,105,292 $ 1,716,718 $14,388,573 $ 16,105,291 33 General Bond long-term debt Year Ending June 30 Principal Interest Totals Proprietary Account Group Totals 2003 $ 634,884 $ 358,428 $ 993,312 $ 438,643 $ 554,669 $ 993,312 2004 512,709 341,028 853,737 290,511 563,226 853,737 2005 389,585 330,544 720,129 142,616 577,513 720,129 2006 48,440 326,410 374,850 36,482 338,368 374,850 2007 57,075 332,450 389,525 36,157 353,368 389,525 Future Years 5,777,883 6,995,.856 12,773,739 772,309 12,001,429 12,773,738 $ 7,420,576 $ 8,684,716 $ 16,105,292 $ 1,716,718 $14,388,573 $ 16,105,291 33 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 During the year ended June 30, 2002, the following changes occurred in the compensated absence .• reported in the general • s-• • group. Balance at Balance at July 1, 2001 Additions Reductions July 1, 2002 $ 2,788,792 $ 3,217,270 $ 2,542,756 $ 3,463,306 NOTE 12 - LANDFILL CLOSURE AND POSTCLOSURE COST State and federal laws and regulations require the County to place a final cover on its landfill cells when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill stops accepting waste, the County reports a portion of these closure and postclosure care costs as an operating expense in each period based on landfill capacity used as of each balance sheet date, The $9.635 million reported as landfill closure and postclosure care liability at June 30, 2002, represents the cumulative amount reported to date based on the use of 45 percent of the estimated capacity. The County will recognize the remaining estimated cost of closure and postclosure care over all phases of $11.992 million as the remaining estimated capacity is filled. These amounts are based on what it would cost to perform all closure and postclosure care in 2002. Actual cost may change due to inflation, changes in technology, or changes in regulations. 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. NOTE 13 - PENSION PLAN Plan Description The County contributes to the Oregon Public Employees Retirement System (PERS), an agent multiple -employer defined benefit pension plan. PERS acts as a common investment and administrative agent for political subdivisions in Oregon. All full-time employees are eligible to participate in the system after six months of employment. Part-time and temporary employees are covered after 600 hours of employment. Employees who retire after 30 years of creditable service or after reaching age 58 are entitled to a retirement benefit, payable monthly for life, equal to 1.67 percent of their final average salary for each year of credited service. Final average monthly salary is based upon either the three calendar years out of the last ten calendar years of employment during which the highest salaries were earned or the last 36 calendar months of membership, whichever is larger. Benefits fully vest on reaching five years of service. Vested employees with fewer than 30 years of service will receive reduced benefits if retirement occurs prior to age 58 (age 60 if hired after January 1, 1996). PERS also provides death and disability benefits. Benefits are established by state statute. 34 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 The Oregon Public Employees Retirement System issues a publicly available financial report that includes financial statements and required supplementary information for PERS. That report may be obtained by writing PERS, PO Box 23700, Tigard, OR 97281-3700. Funding Pg PERS members are required to contribute 6% of their annual covered salary, which is paid by the County. The County is required to contribute at an actuarially determined rate; the effective rate for employers at June 30, 2002 was 9.57% of annual covered payroll. The contribution requirements of plan members and the County are established by state statute and may be amended by the PERS Retirement Board. Annual Pension Cost For FY 01-02, the County's annual pension cost of $10,414,985, for PERS was equal to the required and actual contributions. This amount includes a $5,320,329 payment to fund a shortfall in the PERS assets. The required contribution was determined as part of the December 31, 1999 actuarial valuation using the entry age actuarial cost method. Projected benefits are determined for all members and the associated liabilities are spread in a manner that produces level annual costs as a percent of pay in each year from the age at entry until the assumed age at exit from active membership. The cost allocated to the current year is the normal cost. The actuarial liability for active members is calculated as the portion of the total cost of benefits allocated to prior years. The actuarial liability for members currently receiving benefits, and for members entitled to deferred benefits, is equal to the present value of the benefits expected to be paid. The excess of the total actuarial liability over the value of assets is called the unfunded actuarial liability. Employer contributions are determined by adding the normal cost, less the member contribution rate, and a thirty-year amortization of the unfunded actuarial liability as a level percentage of projected annual payroll. The amortization period is closed. The fair market value of all PERS assets, reduced by the sum of all member contribution accounts (Member Reserves) and the value of all benefits currently being paid (Benefit Reserves), is allocated to all participating employers in proportion to the funds in each employer's account (Employers Reserves). The actuarial assumptions used in the December 31, 1999 valuation included (a) 8.0% investment rate of return (net of investment and administrative expenses), (b) projected salary increases of 4.25% per year (excluding merit or longevity increases), (c) 2.0% per year cost -of - living adjustments, and (d) future interest credits of 8.5% for Tier One members and 8.0% for Tier Two members. Both (a) and (b) included an inflation component of 3.5%. 35 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 13 - PENSION PLAN (Continued) Three -Fear Trend Information: s- • • � • - � i /1 i r ii,1, a • Employer Contributions Year Annual Percentage Net Ended Pension of APC Pension June 30 Cost (APC) Contributed Obligation 2002 $ 10,414,985 100% $ - 2001 4,691,849 100% - 2000 4,248,172 100% - The following table presents a schedule of funding progress for the County's Defined Benefit Pension Plan: Actuarial Unfunded UAAL valuation Actuarial Actuarial actuarial percent ending value of accrued accrued liability Funded Covered of December 31, assets liability (UAAL) percent payroll payroll 1995 $36,518,688 $ 39,898,362 $ 3,379,674 92% $ 18,267,526 19% 1997 55,882,603 56,626,525 743,922 99% 22,154,826 3% 1999 98,676,797 96,434,067 (2,242,730) 102% 26,286,203 -9% NOTE 14 - POST -EMPLOYMENT BENEFITS In addition to pension benefits described in Note 13, the County provides post -employment benefit options for health insurance to eligible retirees, terminated employees, and their dependents. The benefits are provided in accordance with County ordinances and collective bargaining agreements. The criteria to determine eligibility include: years of service, employee age, disability due to line of duty, and whether the employee has vested in the respective retirement plan. The County funds the benefits on a pay-as-you-go basis. Eligible employees are required to pay set premiums for a portion of the cost with the County subsidizing the remaining costs. During fiscal year 2002, expenses (net of participant contributions) of $69,000 were recognized for post -employment benefits. There are 34 participants currently eligible. Expenses for post-retirement health care benefits are recognized as eligible employee claims are paid. DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 The County •- - iSolid Waste Fund accounts forthe operations of tunty's landfill at Knott Road and 27 1h Street and several transfer stationslocated throughouti ! also• •r the accumulation of t be required for the closure and post closure costs associated with the sanitary landfill. The Fair & Fxpo Center Funds accounts for the operations of the County's Fairgrounds and Expo facility including the annual county fair. Included in this fund is the general obligation bond, issued in r!r to finance the constructionof - segment • t for •`i June f 2002, is as follows: NOTE 16 - RECONCILIATION OF TRANSFERS A reconciliation of the transfers is as follows: Govemmental fund types Operating transfers out Operating transfers in Proprietary funds Enterprise Operating transfers out Operating transfers in Governmental Funds Proprietary Funds $ (12,141,022) $ - 11,728,640 $ (412,382) (2,580,556) 2,992,938 $ 412,382 37 Net Transfers $ (12,141,022) 11,728,640 (2,580,556) 2,992,938 Fair & Expo Solid Waste Center Total Operating Revenues $ 5,498,169 $ 3,546,375 $ 9,044,544 Depreciation 256,750 667,361 924,111 Operating Income 1,170,883 703,584 1,874,467 Operating grants 5,811 189,935 195,746 Operating transfers (out) - 237,406 237,406 Net income (loss) 1,377,903 (165,039) 1,212,864 Current capital contribution - - - Fixed asset additions 2,029,101 476,289 2,505,390 Net working capital 10,235,337 (1,964,866) 8,270,471 Total assets 15,352,604 29,536,063 44,888,667 Bonds and loans payable 307,450 24,300,000 24,607,450 Total equity 5,076,800 2,910,854 7,987,654 NOTE 16 - RECONCILIATION OF TRANSFERS A reconciliation of the transfers is as follows: Govemmental fund types Operating transfers out Operating transfers in Proprietary funds Enterprise Operating transfers out Operating transfers in Governmental Funds Proprietary Funds $ (12,141,022) $ - 11,728,640 $ (412,382) (2,580,556) 2,992,938 $ 412,382 37 Net Transfers $ (12,141,022) 11,728,640 (2,580,556) 2,992,938 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 All funds of the County, as well as most County Service Districts which are included in the reporting entity, participate in the self-insurance program. The County self insures its general liability, vehicle, workers' compensation, unemployment and medical/dental risks. Black Butte Punch County Service District does not participate and Deschutes County 911 County Service District's participation is limited to unemployment benefits andmedical/dental. The third party insurance coverage obtained by Black Butte Ranch County Service District and Deschutes County 911 County Service District had no significant reductions in the levels of insurance coverage in the past fiscal year. Settled claims have not exceeded insurance coverage in any of the past three fiscal years. Each fund makes payments to the internal service insurance funds, based on the estimated need to pay prior and current claims and to fund a reserve for losses. The fund equity in the Insurance Fund (all insurance programs other than medical/dental) at June 30, 2002 was $1,970,253 and in the Health Benefits Trust Fund (Medical and Dental) at June 30, 2002 was $1,296,985. Changes in the Insurance Funds'claims liabilities, are as follows: Health Benefits Insurance Fund Trust Fund Claims Payable, June 30, 2000 $ 208,085 $ - FY 00-01 Claims Expense 475,261 4,107,726 FY 00-01 Claims Paid 290,035 3,771,101 Claims Payable, June 30, 2001 393,311 336,625 FY 01-02 Claims Expense 765,857 5,570,937 FY 01-02 Claims Paid 324,345 5,415,458 Claims Payable, June 30, 2002 $ 834,823 $ 492,104 The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County purchases commercial insurance for property coverage, fidelity bonding, catastrophic workers' compensation claims, and stop loss on its medical/dental risks. It self -insures against losses for general liability, most workers' compensation, medical and dental benefits, unemployment benefits, and other risks. 38 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 The County's governing body is made up of three elected Commissioners. Each year, one member of the Board of County Commissioners is elected chair. Other elected officials are responsible for specific departments. The other elected officials are: District Attorney, Clerk, Sheriff, Treasurer, Assessor, and Surveyor. The County's financial operations are accounted for in the following funds with descriptions of primary revenue sources and purpose of expenditures: 0 A. General Fund The general fund accounts for the financial operations of the County which are not accounted for in any other fund. Principal sources of revenue are property taxes and revenues from other governmental agencies. Expenditures primarily cover functions related to assessment and taxation, District Attorney County records and County Administration. B. Special Revenue Funds Business Loan - loan repayment and interest for loans to business entities for job creation Community Development Block Grant - State and Federal funds for programs for low to moderate income households Grant Projects - grants for local programs as designated by the grant Justice Court - fines and fees for public safety activities La Pine Industrial Development - charges for services for industrial development in the La Pine area Park Acquisition and Development - fees paid by developers for parks PERS Reserve - charges to operating funds for debt service of limited tax pension bonds County School - local taxes and forest receipts for educatiom Special Transportation - State grant for transportation Taylor Grazing - Federal sources through the State for rangeland improvement Transient Room Tax - lodging tax for promotion of tourism and County services Video Lottery - State's video lottery apportionment for economic development Welcome Center - lodging taxes for repayment of debt and recreation advertising all DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 18 - ORGANIZATION AND FUND STRUCTURE (Continued) Industrial Development - payments from lessees for assistance to industrial development within the County Land Sales Maintenance - land sale proceeds for supervision and maintenance of County land Support Enforcement - State grants and transfers from general fund for enforcement of court ordered support payments. Operating activity recorded in this fund ceased April 30, 2001 and the fund was closed May 22, 2002 Victims' Assistance Program - grants for providing assistance to crime victims Law Library - fines and fees for maintenance of the law library Im RE - "11 Commission on Children and Families - Federal and State grants for family and children programs Public Safety Reserve - grants and transfers for juvenile crime prevention Community Justice - Juvenile - State grants and fees for response to juvenile delinquency problems within the County Sheriff's Asset Forfeiture - allocation of Federal funds for drug investigation Central Oregon Drug Enforcement - grants for drug investigation and prosecution Court Facilities Security - State grant for improvement to security in the court building Regional Correctional Facilities - State payment for correction facilities servicing four counties Sheriffs Services - property taxes, charges for service, Federal and State grants for public safety Health Department - fees for service and State grants for community wide health care HealthyStart - Prenatal - fees for service and State grants for comprehensive prenatal care for low-income women and infants ARHA - State grant for mental health services M DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 18 - ORGANIZATION AND FUND STRUCTURE (Continued) Mental Health - fees for services, and Federal and State grants for mental health services and counseling 0HP-CD0 - Oregon Health Plan and chemical dependency fees for drug abuse treatment Public Land Corner Preservation - recording fees for location of survey comers Code Abatement - created by transfer from general fund for enforcement of County solid waste and sanitation codes Community Development - fees and charges for services for planning, health inspectors, building safety, education, and public services CDD-TDC - transfers for maintenance of water quality and open space Community Development Reserve - transfer from community development for contingencies CDD - BuildinglElectric Program Reserve - transfers for contingencies Geographic Information Systems - GIS - recording fees and sales for map data system Road - gas tax apportionment and forest receipts for public roads and highways Weed abatement - grants for weed control and abatement Federal Forest Title III - federal monies for grants Road building and equipment reserve - Transfers from County Road Fund for capital outlay of road building and equipment Road improvement reserve - Charges for services held in reserve for future requirements Vehicle maintenance replacement reserve - County funds held in reserve for vehicle replacement and repair Dog Control - licenses and fees for animal control Adult Parole and Probation - charges for services and State Department of Correction grant for operation of a County justice program Jefferson County Adult Parole and Probation - fees charged Jefferson County for operating a community justice in accordance with an intergovernmental agreement. The fund was inactivated effective December 1, 2001 41 NOTE 18 - ORGANIZATION AND FUND STRUCTURE (Continued) Deschutes County 911 - property taxes, charges for service, and grants for operations • a County wide emergency telephone system Black Butte Ranch Service District - property taxes and service fees for security services and law enforcement within the District boundaries C. Debt Service Funds County Road Series - collection of special assessment liens for repayment of special assessment bonds and interest Community Development - community development fees for repayment of the community development certificates of participation HHSIBJCC - borrowing for construction of Health and Human Services building in Bend and Community Center in Redmond Government Center - interest earned and transfer from general fund for repayment of certificates of participation debt Public Safety - property taxes for repayment of general obligation bonds and interest PERS - transfer from PERS Reserve for repayment of the limited tax pension bonds Redmond Service Building - transfer from general fund for repayment of the certificates of participation of the Redmond service building Welcome Center - interest earned and transfer from welcome center special revenue fund for repayment of certificates of participation debt Bend Library - property taxes for repayment of the Service District's bond principal and interest Redmond Library - property taxes for repayment of the Service District's bond principal and interest Sunriver Library - property taxes for repayment of the Service District's bond principal and interest W-4 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 18 - ORGANIZATION AND FUND STRUCTURE (Continued) D. Capital Project Funds New Neighborhood - land sale proceeds and grants for maintenance of water quality and open space Local Improvement - collections on unbonded liens and bond sales to improve roads and streets for benefited property Project Development - proceeds from County land sales and leases for property acquisition for County offices HHSIB.ICC Construction - proceeds from certificates of participation for construction of health and mental health facilities General County Projects - property taxes and rents for general county projects Extensionl4H - Land sale proceeds and grants for construction of Extension/4H building II. Proprietary Fund Types A. Enterprise Fund Solid Waste - fees and charges for services for the operation and maintenance of the County's landfills Fair and Expo Center - Fees, transfers and property taxes for operation of fair and expo center, annual county fair and debt service B. Internal Service Funds - the County operates ten internal service funds Building - charges to other County funds for repairs, maintenance, custodial, and related services for County facilities General Support Services — Finance - interfund charges for related services of the Finance Department General Support Services - Legal - interfund charges for related services of the Legal Counsel Department General Support Services - Personnel - interfund charges for related services of the Personnel Department Information Technology - charges to other County funds for computer related information support services 43 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 NOTE 18 - ORGANIZATION AND FUND STRUCTURE (Continued) -� •' r • • • • • • • t Insurance - charges to other County funds for insurance coverage Health and Mental Health Support - interfund charges for administrative costs of the County's Health and Mental Health Departments. III. Fiduciary Type A. Trust Funds These funds are used to account for receipts and disbursements held by the County in a fiduciary capacity for individuals, private organizations, or other government entities. FIVETWICITMITIVIne r A. General Fixed Assets This account group accounts for the County's investment in fixed assets, with the exception of those assets held by the proprietary funds. B. General Long -Term Debt This account group accounts for the long-term indebtedness of the County. The liabilities include general obligation bond issues which are backed by the general credit of the County, special assessment issues, the primary source of repayment being liens against benefited property, certificates of participation, capital leases and accrued compensated leave, repayment of which is dependent on future appropriation. Contributed capital is recorded in the proprietary funds for fixed assets acquired, less long term liabilities assumed, when transferred from a governmental fund type to the proprietary fund type. General Support Services and the Justice Center internal service funds contributed capital is the result of assets transferred to these funds from the governmental funds, that were included during the prior years. 44 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 Enterprise Funds Solid Waste Fair & Expo Center Total Enterprise Fund Internal Service Funds Building Services Finance Legal Personnel Information Technology Insurance Justice Center Services Health & Mental health Support Total Internal Service Funds Total Contributed Capital NOTE 20 - SUBSEQUENT EVENTS Balance Balance July 1, 2001 Contributions June 30, 2002 804,917 'r 3,132,364 0 (20,465) 2,490 17,976 21,672 53,012 74,685 1;804,91 J2,316 113j, 13 56,900 480,125 23,139 19,744 281,008 12,923 34,221 53,012 961,072 On September 12, 2002, the County issued $32,470,000 of general obligation refunding bonds to provide resources to purchase certain direct United States Government obligations which are irrevocably pledged to and held in trust for the benefit of the owners of the refunded bonds by the escrow agent for the purpose of generating resources for all future debt service payments of $30,685,000 of general obligation bonds. As a result, the refunded bonds are considered to be defeased and the liability, in the amounts of $11,130,000 and $19,555,000 will be removed from the General Long Term Debt Account Group and the Enterprise Fund, respectively. This advance refunding was undertaken to reduce total debt service payments over the next 14 years by $1,735,226 and resulted in an economic gain of $1,351,216. 45 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2002 Construction - The County has •-• construction • the Extension/4-11 building. Costs • • this project • June 30, 2002, were $344,000. Estimated • to complete the project are $150,000. • Conversion - The County has incurred costs related to a • conversion • $316,000 as of June 30, 2002. Estimated costs to complete the project are $697,000. NOTE 22 - PRIOR PERIOD ADJUSTMENT A prior period adjustment in the amount of $6,820,890 has been recorded to reduce the beginning retained earnings balance in the Solid Waste fund. The adjustment decreased property, plant and equipment $858,494 and increased the accrued landfill closure cost by $5,962,137. 46 ' f t 1 FrjxmmF� Financial resources of the County which are not accounted for in any other fund are accounted for in the General Fund. The principal sources of revenue in the General Fund are property taxes, licenses, fees, state and federal shared revenues. Expenditures are made for general government and County provided services. DESCHUTES COUNTY, OREGON General Fund Comparative Balance Sheets June 30, 2002 and 2001 Cash Investments, at market Accrued interest Taxes receivable Accounts receivable TOTAL ASSETS LIABILITIES AND FUND BALANCE Accounts payable Deferred revenues TOTAL LIABILITIES FUND BALANCE Fund balance Unreserved Undesignated TOTAL LIABILITIES AND FUND BALANCE 51 $ 2,095,876 $ 1,324,816 2,718,047 1,112,983 23,405 34,775 693,806 714,471 55,355 7,473 $ 5,586,489 $ 3,194,518 $ 115,524 $ 67,589 552,414 576,696 4,918,551 2,550,233 $ 5,586,489 $ 3,194,518 General Fund Schedule ofActual and Budgeted Transactions Budgetary Basis Fiscal Year Ended June 30.2OO2 Clerk /Elections Personal Services 445.118 423.068 Variance Revenues 471.573 367.943 Over Lnms| Budget Actual (Under) Taxes -property a 11.237.343 $1i.825.02Q s 387.686 Interest 150.000 128.878 (21.322) Licenses, permits and fees 90.008 168.881 68.881 Charges for services 1.242.100 1.877.843 635.743 Loan Proceeds 1.500.000 729.470 (770.530) Other 215.747 292.996 77.249 Intergovernmental State 1.844.748 2.241.868 307.122 Federal 162000 618,085 454,085 Total revenues 16441936 17,670,851 1,228,915 Expenditures General Government Board ofCommissioners Personal Services 570.094 562.089 (8'025) Materials and Services 114.317 113.503 (814) Capital Outlay 7,600 6,046 Totals 692,011 681,618 General Services Assessor Personal Services 1.840.103 1.733.086 (106.417) Materials and Services 596.709 552.802 (43.907) Debt Service 2.810 2.810 - Capital Outlay 1764403 253,955 Totals 4,204,025 2,543,253 1 ,660,772) Clerk /Elections Personal Services 445.118 423.068 (22.050) Materials and Services 471.573 367.943 (103.630) Capital Outlay 15700 7,509 Totals 932391 798,520 (133,871) 52 DESCHUTESCOUNTY, OREGON General Fund (Contnuad) Schedule ofActual and Budgeted Transactions Budgetary Basis Fiscal Year Ended June 30.2OO2 Finance / Tax Personal Services 314.984 310.889 Variance Eopenditures-(Conbnued) 222.507 207.273 Over District Attorney Budget Actuald _ Personal Services $ 1.914.297 $ 1.819.547 * (94.750) Materials and Services 590.050 564.715 (35.244) Capital Outlay 36000 2,175 (33,) Totals �b5O2�8 2388437 �� 819 ��, (783) Materials and Services Board ofProperty Tax Appeals 18.123 (1.174) Capital Outlay Personal Services 23.784 16.951 (6.833) Services Materials and 8em 17 543 8,958 (8,85 ) Totals 41327 25909 ===- 18 ��cx Finance / Tax Personal Services 314.984 310.889 (4.115) Materials and Services 222.507 207.273 (15.234) Debt Service 659 859 - Capital Outlay 103613 61,857 � 56 ��, Totals S417G3 580658 z 105 �r Veteran Services Personal Services 06.428 95.683 (783) Materials and Services 19.207 18.123 (1.174) Capital Outlay 100 - (100) Totals 115823 113786 � 37 �/ Property Management Personal Services 101.070 65.141 (35.929) Materials and Services 30.069 33.563 3.494 Capital Outlay 25O0 2444 �-�. 6 _��u Totals 133S3Q 101,148 � 91 ��zz�� Surveyor Personal Services 77'775 74.585 (3.190) Services Materials and Sem i3 388 7,916 (5,2��- ) Totals A1 103 82501 ��=- 662 �) Continued 53 DESCHUTESCOUNTY, OREGON General Fund (ConUnued) Schedule ofActual and Budgeted Transactions Budgetary Basis Fiscal Year Ended June 3O.2O02 Materials and Services Capital Outlay Totals Total General Services Operating Contingency Total Expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uoes Appropriations transfer in(omt) Transfers in from other funds Transfers out tnother funds Total other financing sources (uaea) Excess (deficieng)ofrevenue and other financing sources over (under)expenditures and other financing uses Fundba|ance-Begnringofy*ar Fund balance - End of year 54 (248.002) ' (248.002) 126.670 169.390 42'729 (7,529,558 (7,335,545 (194,013 (7,650,890 8|166,146� 484,744 (1.980.721) 2.368.319 4.358.040 1,989,7212,550,233 560,512 Variance Over Budget Actual(Under) $ 842.748 $ 821.808 $ (20.942) 65,100 750 907,848 822,556 8.818.235 7.454.788 (2.183.467) 470,521 - (470,521) 10780767 8136,386 5.681.160 9.534.465 3.873.296 (248.002) ' (248.002) 126.670 169.390 42'729 (7,529,558 (7,335,545 (194,013 (7,650,890 8|166,146� 484,744 (1.980.721) 2.368.319 4.358.040 1,989,7212,550,233 560,512 SPECIAL REVENUE FUNDS Proceeds from specific sources that are restricted to expenditures for specified purposes are accounted for in the Special Revenue Funds. Each Special Revenue Fund is established for the purpose of accounting for such restricted funds. Continued 56 57 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 Community Park Development La Pine Acquisition and Special Business Loan Block Grant Grant Projects Justice Court Industrial Development PERS Reserve CountySchool Transportation Taylor Grazing ASSETS Cash $ 55,912 $ 3,941 $ 2,357 $ 3,807 $ 2,384 $ 220,615 $ 4,968 $ 177 $ 65,509 $ 5,317 Investments 72,527 5,112 3,058 4,160 3,092 286,174 6,445 229 84,975 6,896 Accrued interest 625 44 26 36 27 2.464 55 2 732 59 Taxes receivable - - - - - - - - - - Accounts receivable - - Notes and contracts receivable 890,936 215,574 Due from other funds 250,000 - Inventory - - - - TOTAL ASSETS $ 1,270,000 $ 9,097 $ 5,441 $ 8,003 $ 221,077 $ 509,253 $ 11,468 $ 408 $ 151,216 $ 12,272 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable $ - $ 9,129 $ - $ 2,178 $ 5,492 $ 10 $ - $ - $ 93,202 $ - Deficit cash in common bank account - - - - - Deferred revenues 890,936 - - - 215,574 - TOTAL LIABILITIES 890,936 9,129 2.178 221,066 10 93,202 FUND BALANCES Reserved for Inventory - - - - - - - - - Unreserved Undesignated 379,064 (32) 5,441 5,825 11 509,243 11,468 408 _58014 _12272 TOTAL FUND BALANCES 379,064 [32 5,441 -5825 111 509,243 _11 468 ........ 408 _58014 _12272 TOTAL LIABILITIES AND FUND BALANCES $ 11,270,000 $ 9,097 $ 5,441 $ 8,003 $ 221,077 $ 509,253 $ 11,468 $ 408 $ 151,216 $ 12,272 Continued 56 57 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 58 59 Victims' Commission on Transient Welcome Industrial Land Sales Liquor Assistance County Clerk Children & Public Safety Room Tax Video Lottery Center Development Maintenance Enforcement Program _jawlIbra Records Families Reserve ASSETS Cash $ 14,967 $ 43,324 $ 36,321 $ 49,497 $ 128,494 $ 2,318 $ 28,186 $ 11,202 $ 25,763 $ 453,220 $ 40,072 Investments 19,416 56,198 47,114 64,206 166,678 3,006 36,561 14,531 33,419 587,900 51,980 Accrued interest 167 484 406 553 1,435 26 315 125 288 5,062 448 Taxes receivable - - - - - - - - Accounts receivable 276,458 46,076 2,002 34,240 85 70,371 Notes and contracts receivable - - - Due from other funds Inventory - - - - - - TOTAL ASSETS $ 311,008 $ 100,006 $ 129,917 $ 116,258 $ 296,607 $ 6,350 $ 99,302 $ 25,943 $ 59,470 $ 1,116,553 $ 92,499 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable $ 24,022 $ - $ 66,902 $ - $ 413 $ - $ 352 $ 9,707 $ - $ 459,338 $ 29,388 Deficit cash in common bank account - - - Deferred revenues - - TOTAL LIABILITIES 24,022 66,902 413 352 _9 707 4_59 338 29,388 FUND BALANCES Reserved for Inventory - - - Unreserved Undesignated 286,986 100,006 63,015 116,258 296,194 5,350 98,950 _16 23-Q - 59-470 6-57 215 -63 112 TOTAL FUND BALANCES 286,986 100,006 63,015 116,258 296,194 5,350 98,950 _16236 _59470 6_57 215 _63 112 TOTAL LIABILITIES AND FUND BALANCES $ 311,008 $ 100,006 $ 129,917 $ 116,258 $ 296,607 $ 5,350 $ 99,302 $ 25,943 $ 59,470 $ 1,116,553 $ 92,500 (Continued) 58 59 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 ASSETS Cash Investments Accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Deficit cash in common bank account Deferred revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Community Central Oregon Regional OHP- Public Land Justice - Sheriffs Asset Drug Court Correctional Sheriffs Health HealthyStart Mental Chemical Corner Juvenile Forfeiture Enforcement Facilities Facility Services Department Prenatal ABHA Health H _qe pendency Preservation $ 36,159 $ 63,140 $ 28,709 $ 25,797 $ 60,881 $ 984,756 $ 209,352 $ 1,092 $ 244,572 $ 662,151 $ 20,579 $ 140,729 46,904 81,902 37,241 33,463 78,973 1,277,391 271,434 1,417 317,250 858,918 26,695 182,548 404 705 321 288 680 11,000 2,337 12 2,732 7,396 230 1,572 - - - - - 499,700 - - - - - - 13,388 25,057 3,220 26,378 383;963 184,257 19,304 215,018 129,012 96,855 $ 145,747 $ 91,328 $ 62,768 $ 166,912 $ 3,156,810 $ 667,380 $ 21,825 $ 779,572 $ 1,657,477 $ 47,504 $ 324,849 $ 93,713 $ 23,886 $ 26,114 $ $ 11,243 $ 299,110 $ 49,764 $ 2,579 $ 9 $ 509,117 $ 16,428 $ 11,164 - - 395,978 - - - - 93,713 23,886 26,114 11,243 695,088 49,764 _2579 9 509,117 16,428 -11 164 3,142 121,861 65 214 62,768 15_5 669 2,461,722 617,616 1-9246 779,563 1 14-8360 31,076 313,68 3,142 121,861 65,214 62,768 155,669 2,461,722 617,616 �19 246 77-9563 1 14-8360 31,076 313,685 $ 96,855 145,747- $ 1,657,477 $ 47,504 $ 324,849 !_91,328 L 62,768 $ 166,912 $ 3,166,810 $ 667,380 $ 21,825 $ 779,572 (Continued) 60 61 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 ASSETS Cash Investments Accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Deficit cash in common bank account Deferred revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES CDD Community Bldg/Elec Road Road Vehicle Code Community Development Program GIS Weed Federal Building & Improvement Maintenance & Abatement Development CDD-TDC Reserve Reserve Dedicated Road Abatement Forest Title Ill Equipment Reserve Reserve $ 12,253 $ $ 45,845 $ 667,169 $ 6,919 $ 249,854 $ 1,788,565 $ 4,531 $ 5,249 $ 144,928 $ 356,553 $ 381,549 15,894 59,468 865,428 8,975 324,102 2,320,063 5,877 6,809 187,995 464508 494,932 137 512 7,452 77 2,791 19,978 51 59 1,619 3,983 4,262 119,717 57,896 856,359 $ 28,284 $ 119,717 $ 105,825 $ 1,540,049 $ 15,971 $ 576,747 $ 5,042,861 $ 10,459 $ 12,117 $ 334,542 $ 823,044 $ 880,743 $ $ 124,431 $ $ $ $ 1,928 $ 516,831 $ 6,048 $ $ 4,451 $ $ 44,215 - - - - 168,646 1,928 516,831 6,048 4,451 - - - - 856,359 - - - - - 28,284 (48,92M 105,825 1,540,049 15.971 574,819 3,669,671 -4411 12.117 330,091 823,044 _ 880,743 28,284 (48,929} 105,825 1.540.049 15,971 574,819 4,526,030 4.411 12,117 330.091 823,044 880,743 $ 28,284 $ 119,717 $ 105,825 $ 1,540,049 $ 15,971 $ 576,747 $ 5,042,861 $ 10,459 $ 12,117 $ 334,542 $ 823,044 $ 880,743 (Continued) 62 63 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 ASSETS Cash Investments Accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Due from other funds Inventory TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Deficit cash in common bank account Deferred revenues TOTAL LIABILITIES FUND BALANCES Reserved for Inventory Unreserved Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Total Deschutes Jefferson County 911 County Adult Deschutes Service District Extension and Black Butte Adult Parole & Parole & Total County County 911 Equipment 4-H Service Ranch Service Dog Control Probation Probation Funds Service District Reserve District District 2002 2001 $ 38,447 $ 161,239 $ 1,007 $ 7,540,376 $ 201,113 $ 49,172 $ 37,675 $ 273,492 $ 8,101,828 $ 8,559,178 49,872 209,153 1,306 9,780,195 260.876 63,785 48,871 - 10,153,727 6,942,120 429 1,801 11 84,217 2,246 549 421 - 87,434 216,908 - - - 499,700 89,405 - 12,402 24,642 626,149 584,491 764 1,607,206 78,846 1,686,052 1,576,871 - 1,106,510 - 1,106,510 1,102,556 250,000 250,000 250,000 - 856,359 856,359 735,847 $ 89,512 $ 372,193 $ 2,324 $ 21,724,563 $ 632,486 $ 113,506 $ 99,369 $ 298,133 $ 22,868,059 $ 19,967,971 $ 21,987 $ 23,303 $ $ 2,442,239 $ 6,496 $ 32,070 $ 7,198 $ 6,700 $ 2,494,703 $ 1,500,219 - - 44,215 - - - - 44,215 131,720 - - 1,502,487 71,098 - 9,865 19,368 1,602,819 1,556,224 21,987 23,303 3,988,941 77,594 32,070 -17 063 -26 068 41-41 737 3,188y163 - - 856,359 - - - - 856,359 735,847 67,525 348,890 2,324 16 879,263 5-54892 81,436 -82306 2-72066 178-69963 16,043,961 67,525 348,890 2,324 17,735.622 554,892 81,436 -82306 2-72066 187-26322 16,779,80 $ 89,512 L 372,193 $ 2,324 !$_21,724,563 $ 632,486 $ 113,506 $ 99,369 $ 298,134 $ 22,868,059 $ 19,967,971 64 65 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 66 67 Community La Pine Park Development Industrial Acquisition and Special Transient Business Loan Block Grant Grant Projects Justice Court Development Development PIERS Reserve County School Transportation Taylor Grazing Room Tax Revenues Local Taxes - Property $ $ $ $ $ $ $ $ $ $ $ - Taxes - Other 2,590,541 Interest 2,764 1,143 441 23,526 11,718 151 2,751 3,582 262 7,685 Licenses and fees - - - - 15,050 - 406 - - - Charges for services 80,381 66,000 56,021 - 81,132 - Other - - 82,920 5,440,180 Intergovernmental Counties and cities - State 103,776 286,897 74,159 152,740 224,772 4,100 Federal - - - - - - 956,838 - - - Total revenues 83,145 103,776 354,040 441 162,467 100,927 5,521,463 1,112,735 228,354 4,362 2,598,226 Expenditures Current General services 45,682 103,833 353,693 247,795 195,300 26,826 5,428,062 - 282,348 - 464,814 Education - - - - - - - 1,113,090 - County roads Public safety Health and welfare Capital outlay - - Total Expenditures 45,682 103,833 353,693 247,795 195,300 26,826 5,428,062 1,113,090 282,348 - 464,814 Excess of revenue over (under) expenditures 37,463 (57) 347 (247,354) (32.633) 74,101 93,401 (355) (53,994) 4,362 2,133,412 Other Financing Sources (Uses) Operating transfers in 208,224 - - - (81,933) - - - (2,11 5,333) Operating transfers out - 208,224 - (81,933) (2,115,333) Total Other Financing Sources (Uses) - Excess of revenues and other sources over (under) 347 (39,130) (32,833) 74,101 11,468 (355) (53,994) 4,362 18,079 expenditures and other uses 37,463 (57) Fund Balance - Beginning of Year 341,601 25 5,094 44,955 32,844 435,142 - 763 112,OOB 7,910 268,907 Fund Balance - End of Year 32 5,441 5,825 $ 11 $ 509,243 $ 11,468 $ 408 $ 58,014 12,272 $ 286,986 (Continued) 66 67 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 Expenditures Victims' Commission Welcome Industrial Land Sales Liquor Support Assistance County Clerk on Children & Public Safety 138,557 Video Lottery Center Development Maintenance Enforcement Enforcement Program Law Library Records Families Reserve Revenues County roads Local $ $ - $ $ $ $ $ $ $ $ $ Taxes - Property Taxes - Other 2,049 431,940 4,862 4,491 7,481 214 1,526 202 1,404 27,694 3,136 Interest Health and welfare - - 6,685 36,619 35,322 - 80,309 - - Licenses and fees - - 74,352 - - - 1,143 - 34,850 Charges for services 138,557 15,327 224 82,872 Total Expenditures Excess of revenue over (under) expenditures - - 35,406 10,000 Other 20,278 (6,648) (16,190) (11,135) 122,195 (79,736) Other Financing Sources (Uses) - Intergovernmental- 77,189 - 42,000 28,000 30,102 - 7,500 89,882 Counties and cities 356,677 - (20,00j (35,929 20,278 157,189 121,022 2,445,720 State Operating transfers out - .. (166,957) (100,000) (30,000) (35,929) 42,000 429,727 Federal 358,726 529,318 79,067 -------- 14,166 36,833 20,278 224,139 122,367 81,713 3,037,873 3,136 Total revenues Excess of revenues and other sources over (under) 33,378 9,961 (64,594) (30,108) Expenditures Current General services 325,348 352,400 43,661 44,274 228,218 138,557 86,532 Education - County roads 1,483 - - Public safety - - - 2,915,678 82,872 Health and welfare - - - 2,569 - 6,316 Capital outlay - 325,348 352,400 43,661 44,274 1,483 - 230,787 138,557 92,848 2,915,678 82,872 Total Expenditures Excess of revenue over (under) expenditures 33,378 176,918 35,406 (30,108) 35,350 20,278 (6,648) (16,190) (11,135) 122,195 (79,736) Other Financing Sources (Uses) - - - - 42,000 28,000 40,000 61,277 7,500 Operating transfers in -0 (166 957) (100, (20,00j (35,929 - - ---fL5-0j0 - Operating transfers out - .. (166,957) (100,000) (30,000) (35,929) 42,000 28,000 40,000 53,777 7,500 Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) 33,378 9,961 (64,594) (30,108) 5,350 (15,651) 35,352 11,810 28,865 175,972 (72,236) expenditures and other uses 66,628 53,054 '180,85 326,302 - 15,651 63,598 4,426 30,605 481,243 135,348 Fund Balance - Beginning of Year 100,006s 63,01s 116,258 296,194 $ 5,350 $ $ 98,950 $ 16,236 $ 69,470 $ 657,215 $ 63,112 Fund Balance -End of Year (Continued) 614 69 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues. Expenditures and Changes in Fund Balances Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 Revenues Local Taxes- Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year Community Central Oregon Regional OHP - Justice - Sheriffs Asset Drug Court Correctional Sheriffs Health HealthyStart Mental Chemical Juvenile Forfeiture Enforcement Facilities - Facility Services Department Prenatal ABHA Health Dependency $ $ $ $ $ $8,381,838 $ $ $ $ $ 2,641 7,436 1,114 2,279 15,250 56,199 13,944 344 14,226 29,555 601 747 2,305 4,109 73,913 - 260,524 - 10,024 99,965 - 200,476 - 52,586 158,235 1,723,469 339,170 135,829 2,752,887 10,494 - - 94,290 527 29,321 540 427,664 - - - 22,442 22,771 - 348,094 - 375,428 (1,940,532) 4,000 1,679,531 471,874 1,855,106 50,342 2,461,467 9,463,605 454,039 80,000 - 357,420 - . 639,363 2,3701,086,956 - - 861,906 20,235 419,229 7 -T-a 6,192 53,oi6 - 11,649,999 _2,233,888 215,836 2,475,693 12,694,646 _ 454,640 4,864,086 47,047 368,084 84,561 2,141,872 13,173,895 - - - - - - - - - - 3,557,596 287,649 2,249,640 12,523,620 441,668 10,024 - 38,364 416,636 21,528 - - 14,828 4,874,110 47,047 406,448 84,561 2,141,872 13,590,531 3,579,124 287,649 2,249,640 12,538,448 441,668 (3,787,154) (26,812) 12,781 (8,369) (288,856) (1,940,532) (1,345,236) (71,813) 226,053 156,198 12,972 3,530,541 58,827 2,950,000 1,483,830 34,832 - 861,906 - - IL40,49J4 - (30,333) (150,000) --(150-'0-00) 3,530,541 (340,494) 58,827 2,919,667 1,333,830 34,832 711,906 (256,613) (367,306) 71,608 (8,369) (288,856) 979,135 (11,406) (36,981) 226,053 868,104 12,972 259,755 489,167 (6,394) 71,137 444,525 1,482,587 629,022 56,227 553,510 280,256 18,104 $ 3,142 $ 121,861 $ 66,214 $ 62,768 $ 1155,669 $ 2,461,722 $ 617,616 $ 19,246 $ 779,563 $1,148,360 $ 31,076 (Continued) 70 71 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 72 73 Public Land Community CDD Bldg/Elec Corner Code Community Development Program Weed Federal Forest Road Building Preservation Abatement Development CDD-TDC Reserve Reserve GIS Dedicated Road Abatement Title III & Equipment Revenues Local Taxes - Property $ $ $ $ $ $ $ $ $ $ $ Taxes - Other Interest 7,409 689 4,137 2,539 36,829 383 13,562 89,580 175 3,001 6,051 Licenses and fees 601,195 - 4,242 - - - 362,900 83,239 - - - Charges for services - 4,313,452 - 391,897 Other 49,237 259,573 Intergovernmental - Counties and cities 118,787 - 114,145 State 82,570 16,530 6,657,198 - Federal - 706,252 - - - - 2_,946,345 337,708 Total revenues 608,604 689 5,278,677 2,539 36,829 383 392,992 10,541,977 175 340,709 6,051 Expenditures Current General services 530,909 690 4,958,624 925 43 157,790 Education - - - - - - - - - County roads 9,492,560 19,715 328,592 6,560 Public safety - - - - Health and welfare - Capital outlay 8,841 - 470,257 - - 6,721 62,735 257,016 Total Expenditures - 539,750 690 5,428,881 925 - 43 164,511 9,555,295 19,715 328,592 263,576 Excess of revenue over (under) expenditures 68,854 (1) (150,204) 1,614 36,829 340 228,481 986,682 (19,540) 12,117 (257,525) Other Financing Sources (Uses) Operating transfers in - - - - - - - - 15,000 - 375,000 Operating transfers out (200,000) (113,470 )(390,000) - Total Other Financing Sources (Uses) (200,000) (113,470) (390,000) 15,000 375,000 Excess of revenues and other sources over (under) expenditures and other uses 68,854 (1) (350,204) 1,614 36,829 340 115,011 596,682 (4,540) 12,117 117,475 Fund Balance - Beginning of Year 244,831 28,285 301,275 104,211 1,503,220 15,631 459,808 3,929,348 8,951 - 212,616 Fund Balance - End of Year $ 313,685 $ 28,284 148,92J9 105,825 $ 1,540,049 $ 15,971 $ 674,819 $ 4,626,030 $ 4,411 $ 12,117 $ 330,091 (Continued) 72 73 DESCHUTES COUNTY, OREGON All Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 Revenues Local Taxes - Property Taxes - Other Interest Licenses and fees Charges for services Other Intergovernmental Counties and cities State Federal Total revenues Expenditures Current General services Education County roads Public safety Health and welfare Capital outlay Total Expenditures Excess of revenue over (under) expenditures Other Financing Sources (Uses) Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of revenues and other sources over (under) expenditures and other uses Fund Balance - Beginning of Year Fund Balance - End of Year $ $ $ $ $ 242,654 14,363,024 $ 8,381,838 $1,499,933 $ $ 207,671 $ 404,863 Total $ 9,654,648 8,852,643 - 187,603 2,269,333 315,209 23,453,173 1,851,491 3,022,481 Deschutes - - 3,022,481 Vehicle Jefferson Deschutes County 911 Extension Black Butte Road Maintenance & County Adult County 911 Service District and 4-H Ranch Improvement Replacement Adult Parole Parole & Total County Service Equipment Service Service Reserve Reserve Dog Control & Probation Probation Funds District Reserve District District 2002 2001 $ $ $ $ $ 242,654 14,363,024 $ 8,381,838 $1,499,933 $ $ 207,671 $ 404,863 $ 10,494.305 $ 9,654,648 8,852,643 - 187,603 2,269,333 315,209 23,453,173 1,851,491 3,022,481 - - - 3,022,481 2,961,955 19,682 23,121 1,877 14,108 2,042 475,856 16,101 2,714 2,706 7,545 504,922 1,360,543 - - 126,391 408,155 11,769 2,213,845 - - - - 2,213,845 6,607,295 218,000 - 28,959 18,302 10,727,146 32,239 16,787 10,776,172 6,076,382 - 11,000 - 6,003,633 - - 6,003,633 998,490 - 213,825 1,464,901 66,353 1,531,254 1,499,503 1,942,850 - 29,461,870 519,917 11,000 29,992,787 26,527,346 - - 6,456,023 - - 6,456,023 4,928,011 19,682 241,121 128,268 2,405,072 245,938 68,207,593 2,134,543 2,714 221,377 429,195 70,995,422 60,614,173 104,046 14,120,370 242,654 14,363,024 10,051,842 - 1,113,090 - 1,113,090 937,919 9,847,427 - 9,847,427 8,852,643 - 187,603 2,269,333 315,209 23,453,173 1,851,491 435,709 25,740,373 23,735,769 - - - 22,058,723 - - 22,058,723 20,363,201 193,867 - 26,255 - - 1,535,957 202,452 _ 32,070 - 22,868 1,793,347 2,328,468 297,913 167,603 2,295,588 315,209 72,128,740 2,053,943 32,070 242,654 458,577 74,915,984 66,269,842 19,682 (56,792) (59,335) 109,484 (69,271) (3,921,147) 80,600 (29,356) (21,277) (29,382) (3,920,562) (5,655,669) 68,007 9,764,944 14,085 9,779,029 9,726,799 - (3,911,949) (3,911,949) (4,345,550 68,007 5,852,995 14,085 5,867,080 5,381,249 19,682 (56,792) 8,672 109,484 (69,271) 1,931,848 80,600 (29,356) (7,192) (29,382) 1,946,518 (274,420) 803,362 937,535 58,853 239,406 71,595 15,803,774 474,292 110,792 89,498 301,448 16,779,804 17,054,228 823,044 $ 880,743 $ 67,525 $ 348,890 $ 2,324 $ 17,735,622 $ 554,892 $ 81,436 $ 82,306 $ 272,066 $ 18,726,322 116,779,808 74 75 DESCHUTES COUNTY, OREGON Business Loan Fund Statement ofRevenues, Expenditures, and ChmngesinFundBa|enma-BudgetendActuei For the Year Ended June 30.20O2 Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess ofrevenue over (underexpenditures Other financing sources (usea) Transfers in Transfers out Total other financing sources (uses) Excess ofrevenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 77 Vohonma Over Budget _Actual_ (Under) $ 5.000 $ 2.704 $ (2236) 200,000 80,381 19 205,000 83,145 5 23.071 22.040 (31) 188,050 23.842 (164/408) 100 - (100) 14,779 -__ (1`,//9) 225,000 45,682 (179,318) (20,000 37,463 57,463 250.000 - (250.000) 2) __(2 � (20.008) 37.463 57.403 20,000 341,601 321,601 DESCHUTES COUNTY, A CommunityDevelopment Bl• Statement of Revenues, Expenditures, and For •-s June 30, 2002 Revenues Local Interest Intergovernmental Revenue State Total revenues Expenditures Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance -7g Variance Over Budget Actual (Under) $ 1,000 $ - $ (1,000) 650,000 103,776 (546,224) 651,000 103,776 (547,224) 100,000 !!t !!! 0!t 103,833 (547,167) (57) (57) 25 25 $ - $ (32) $ (32) DESCHUTES COUNTY, OREGON Grant Projects Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Intergovernmental Revenue State Federal Total revenues Expenditures Personal Services Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 79 Variance Over Budget Actual Under $ 500 $ 1,143 $ 643 66,000 66,000 - 286,897 286,897 - 233,000 - (233,000) 586,397 354,040 (232,357) 68,969 65,974 (2,995) 517,328 287,719 (229,609) 100 - (100) 586,397 353,693 (232,704) - 347 347 - 5,094 5,094 $ - $ 5,441 $ 5,441 DESCHUTES COUNTY, OREGON Justice Court Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 80 Variance Over Budget Actual Under $ - $ 441 $ 441 441 441 185,680 165,831 (19,849) 100,341 81,964 (18,377) 100 - (100) 286,121 247,795 (38,326) (286,121) (247,354) 38,767 214,025 208,224 (5,801) (72,096) (39,130) 32,966 72,096 44,955 (27,141) $ - $ 5,825 $ 5,825 La Pine Industrial Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Ez-VHH8M3H= Ending fund balance 81 Variance Over Budget Actual Under 20,500 a 3,026 40,000 56,021 16,021 300,000 82,920 1:1 360,500 162,467 (198,034) 360,500 195,300 (165,200) 360,500 195,300 (165,200) (32,833) (32,833) 32,844 32,844 Park Acquisition and Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Intergovernmental State Total revenues Expenditures Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 82 Variance Over Budget Actual Under $ 20,000 $ 11,718 $ (8,282) 6,000 15,050 9,050 72,000 74,159 2,159 98,000 100,927 2,927 65,000 26,826 (38,174) 433,000 - (433,000) 498,000 26,826 (471,174) 400,000 435,142 35,142 $ - $ 509,243 $ 509,243 PERS Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Loan proceeds Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 83 Variance Over Budget Actual Under $ 398 $ 151 $ (247) 79,500 81,132 1,632 5,440,180 5,440,180 - 5,520,078 5,521,463 1,385 5,320,329 5,320,329 - 107,733 107,733 - 10,083 - (10,083) 5,438,145 5,428,062 (10,083) 81,933 93,401 11,468 (81,933) (81,933) - 11,468 11,468 $ - $ 11,468 $ 11,468 DESCHUTES COUNTY, OREGON County School Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Intergovernmental State Federal Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 84 Variance Over Budget Actual (Under) $ 4,000 $ 2,751 $ (1,249) - 406 406 151,396 152,740 1,344 944,000 956,838 12,838 1,099,396 1,112, 735 13,339 1,187,526 1,113,090 (74,436) 1,187, 526 1,113, 090 (74,436) (88,130) (355) 87,775 :: :: ,130 (355) (355) 763 763 $ - $ 408 $ 408 Special Transportation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Intergovernmental State Total revenues Expenditures Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures s �- Ending fund balance 85 Variance Over Budget Actual LQnderl 225,000 224,772 (228) 228,000 228,354 354 297,900 282,348 (15,552) 100 - (100) 298,000 282,348 (15,652) i lilfirent ... . 11. /Ii' $ 112,008 $ 42,008 $ - $ 58,014 $ 58,014 DESCHUTES COUNTY, OREGON Taylor Grazing Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Intergovernmental State Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Ending fund balance 86 Variance Over Budget Actual Under $ 200 $ 262 $ 62 4,200 4,100 (100) 4,400 4,362 (38) 12,100 - (12,100) 12,100 - (12,100) (7,700) 4,362 12,062 7,700 7,910 210 $ - $ 12,272 $ 12,272 i Transient Room Tax Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Other Interest Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Variance Over Budget Actual Under $ 2,734,286 $ 2,590,541 $ (143,745) 15,000 7,685 (7,315) 2,749,286 2,598,226 (151,060) 489,836 464,814 (25,022) 489,836 464,814 (25,022) 2,259,450 2,133,412 (126,038) (2,409,450} (2,115,333) (294,117) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (150,000) 18,079 168,079 Beginning fund balance Ending fund balance 87 010 268,907 118,907 $ - $ 286,986 $ 286,986 DESCHUTES COUNTY, OREGON Video Lottery Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 88 Variance Over Budget Actual Under $ 3,000 $ 2,049 $ (951) 310,000 356,677 46,677 313,000 358,726 45,726 35,815 35,534 (281) 307,124 289,814 (17,310) 100 - (100) 19,961 - (19,961) 363,000 325,348 (37,652) (50,000) 33,378 83,378 50,000 66,628 16,628 $ - $ 100,006 $ 100,006 DESCHUTES COUNTY, OREGON Welcome Center Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Other Interest Other revenues Intergovernmental Counties & cities Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 89 Variance Over Budget Actual Under 455,715 431,940 (23,775) 5,000 4,862 (138) - 15,327 15,327 76,000 77,189 1,189 536,715 529,318 (7,397) 369,758 352,400 (17,358) 369,758 352,400 (17,358) 166,957 176,918 9,961 (166,957) (166,957) - 9,961 9,961 53,054 53,054 $ - $ 63,015 $ 63,015 Industrial Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 90 Variance Over Budget Actual (Under) $ 10,000 $ 4,491 $ (5,509) 65,000 74,352 9,352 - 224 224 75,000 79,067 4,067 49,627 43,661 (5,966) 15,000 - (15,000) 21,373 - (21,373) 86,000 43,661 (42,339) (11,000) 35,406 46,406 (100,000 (100,000 (111,000) (64,594) 46,406 191,000 180,852 (10,148) $ 80,000 $ 116,258 $ 36,258 Revenues Local Interest Licenses and fees Other Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures is -. . • .. . Ending fund balance DESCHUTES COUNTY, OREGON Land Sales Maintenance Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 91 Variance Over Budget Actual LQnderl 10,000 7,481 6,685 ..: 10,000 (10,000) 20,000 14,166 53,987 44,274 (9,713) 100 - (100) 75,913 - X75,913) 130,000 44,274 (85,726) (110,000) (30,108) • • 300,000 326,302 26,302 $ 190,000 $ 296,194 $ 106,194 DESCHUTES COUNTY, OREGON Liquor Enforcement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 92 Variance Over Budget Actual Under $ 500 $ 214 $ (286) 65,000 36,619 (28,381) 65,500 36,833 (28,667) 2,487 - (2,487) 1,483 1,483 - 31,530 - (31,530} 35,500 1,483 (34,017) 30,000 35,350 5,350 (30,000 !Iii 5,350 5,350 $ - $ 5,350 $ 5,350 DESCHUTES COUNTY, OREGON Support Enforcement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Intergovernmental State Total revenues Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) other financing uses 93 • 20,278 20,278 20,278 20,278 (35,929) (35,929} (15,651) (15,651) 15,651 15,651 Variance Over Under DESCHUTES COUNTY, OREGON Victims' Assistance Program Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 94 Variance Over Budget Actual Under $ 1,500 $ 1,526 $ 26 46,937 35,322 (11,615) 113,409 30,102 (83,307) 50,000 157,189 107,189 211,846 224,139 12,293 214,260 206,406 (7,854) 33,988 21,812 (12,176) 3,100 2,569 (531) 15,661 - _(15,661) 267,009 230,787 (36,222) (55,163) (6,648) 48,515 Iii 42,000 (13,163) 35,352 48,515 38,163 63,598 25,435 $ 25,000 $ 98,950 $ 73,950 DESCHUTES COUNTY, OREGON Law Library Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 95 Variance Over Budget Actual Under $ 500 $ 202 $ (298) 400 1,143 743 120,000 121,022 1,022 120,900 122,367 1,467 28,681 28,169 (512) 117,497 110,388 (7,109) 100 - (100) 146,278 138,557 (7,721) 25,378 28,000 (2,622) 11,810 11,810 4,426 4,426 $ - $ 16,236 $ 16,236 DESCHUTES COUNTY, OREGON County Clerk Records Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Total revenues Expenditures Materials and services Debt service Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 96 Variance Over Budget Actual (Under) $ 300 $ 1,404 $ 1,104 53,200 80,309 27,109 53,500 81,713 28,213 102,770 86,532 (16,238) 50,000 - (50,000) 34,000 6,316 (27,684) 16,730 - (16,730) 150,000 40,000 (110,000) 28,865 28,865 30,605 30,605 $ - $ 59,470 $ 59,470 Commission on Children and Families Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other.financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance 97 Variance Over Budget Actual (Under) $ 45,000 $ 27,694 $ (17,306) 34,394 34,850 456 17,500 10,000 (7,500) 78,312 89,882 11,570 2,234,234 2,445,720 211,486 311,447 429,727 118,280 2,720,887 3,037,873 316,986 307,252 300,836 (6,416) 2,796,139 2,614,842 (181,297) 1,800 - (1,800} 3,105,191 2,915,678 (189,513) (384,304} 122,195 506,499 81,673 61,277 (20, 396) (7,500) (7,500) - 74,173 53,777 (20,396) (310,131) 175,972 486,103 310,131 481,243 171,112 $ - $ 657,215 $ 657,215 Public Safety Reserve Statement of revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 98 Variance Over Budget Actual Under $ 5,000 $ 3,136 $ (1,864) 5,000 3,136 (1,864) 138,500 82,872 (55,628) 5,873 - (5,873} 144,373 82,872 (61,501) (139,373} (79,736} 59,637 7,500 7,500 - (100) - (100) 7,400 7,500 100 (131,973) (72,236) 59,737 131,973 135,348 3,375 $ - $ 63,112 $ 63,112 DESCHUTES COUNTY, OREGON Community Justice - Juvenile Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance 99 (3,856,118) (3,787,154) 68,964 3,606,118 3,530,541 (75,577} (250,000) (256,613) (6,613) $ 300,000 $ 259,755 $ (40,245) 50,000 3,1424• Variance Over Budget Actual Under $ 18,750 $ 2,641 $ (16,109) 1,050 747 (303) 151,000 200,476 49,476 20,000 - (20,000) 420,247 427,664 7,417 375,498 375,428 (70) 55,000 80,000 25,000 1,041,545 1,086,956 45,411 3,483,897 3,470,322 (13,575) 1,392,154 1,393,764 1,610 21,612 10,024 (11,588) 4,897,663 4,874,110 (23,553) (3,856,118) (3,787,154) 68,964 3,606,118 3,530,541 (75,577} (250,000) (256,613) (6,613) $ 300,000 $ 259,755 $ (40,245) 50,000 3,1424• DESCHUTES COUNTY, OREGON Sheriff's Asset Forfeiture Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Other Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 100 Variance Over Budget Actual (Under) $ 15,000 $ 7,436 $ (7,564) 50,000 2,305 (47,695) - 10,494 10,494 65,000 20,235 (44,765) 13,406 12,702 (704) 39,448 34,345 (5,103) 66,652 - (66,652) 119,506 47,047 (72,459) (340,494} (340,494} - (395,000) (367,306) 27,694 395,000 489,167 94,167 $ - $ 121,861 $ 121,861 DESCHUTES COUNTY, OREGON Central Oregon Drug Enforcement Statement ofRevenues, Expenditures, and ChonQeainFundBa|ence-BudgetandAotua| Fiscal Year Ended June 3O.2002 Revenues Local Interest Licenses and fees Charges for services Intergovernmental State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess ofrevenue over (underexpenditures Other financing sources (usea) Transfers in Excess cfrevenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 101 Variance Over _Actual_ (Under) $ 3.000 $ 1.114 $ (1.886) ' 4.100 4,109 28,444 52,586 24,142 - 4.000 4,000 416,090 357,420 (58,670) 447,534 419,228 28305 138.194 124.765 (13,429) 277.993 243.319 (34.874) 97.872 38.364 (69.508) 47,125 (47,125 (113.650) 12.781 120.431 59,050 58,827 (223 (54,600) 71,608 126,208 FBI: YO:I01111:Mi10 N1 WTfs7:7 C9197i!l Court Facilities Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance 102 Variance Over Budget Actual (Under) $ 3,000 $ 2,279 $ (721) 65,000 73,913 8,913 68,000 76,192 8,192 84,561 84,561 - 100 - (100) 37,339 - (37,339) 122,000 84,561 (37,439) (54,000) (8,369) 45,631 $ 54,000 $ 71,137 $ 17,137 $ - $ 62,768 $ 62,768 DESCHUTES COUNTY, OREGON Regional Correctional Facility Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 103 Variance Over Budget Actual Under 30,000 15,250 (14,750) 223,000 158,235 (64,765) 2,072,595 1,679,531 (393,064) 2,325,595 1,853,016 (472,579) 1,510,328 1,140,168 (370,160) 1,137,247 1,001,704 (135,543) 4,000 - (4,000) 121,400 - (121,400) 2,772,975 2,141,872 (631,103) (447,380) (288,856) 158,524 $ 447,380 $ 444,525 $ (2,855) $ - $ 155,669 $ 155,669 Sheriff's Services Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Licenses and fees Charges for services Other Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses 'sem• f •.. . Ending fund balance 104 Variance Over Budget Actual Under $8,190,000 $8,381,838 $ 191,838 106,000 56,199 (49,801) 313,000 260,524 (52,476) 1,836,490 1,723,469 (113,021) 109,000 94,290 (14,710) - 22,442 22,442 516,193 471,874 (44,319) 586,740 639,363 52,623 11,657,423 11,649,999 (7,424) 10, 864, 580 10, 381, 323 (483,257) 2,965,471 2,792,572 (172,899) 480,713 416,636 (64,077) 16,203 - (16,203) 14,326,967 13,590,531 (736,436) (2,669,544) (1,940,532) 729,012 2,950,100 2,950,000 (100) (30,556) (30,333) (223) 2,919,544 2,919,667 123 1,400,000 1,482,587 82,587 $ 1,650,000 $2,461,722 $ 811,722 Health Department Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses 105 Variance Over Budget Actual (Under) $ 32,000 $ 13,944 $ (18,056) 342,063 339,170 (2,893) 5,310 527 (4,783) 8,600 22,771 14,171 1,635,794 1,855,106 219,312 8,000 2,370 (5,630) 2,031,767 2,233,888 202,121 2,173,852 2,043,837 (130,015) 1,599,493 1,513,759 (85,734) 60,500 21,528 (38,972) 3,417 - (3,417) 3,837,262 3,579,124 (258,138) (1,805,495) (1,345,236} 460,259 1,483,830 1,483,830 - (150,000) (150,000} - 1,333,830 1,333,830 - (471,665) (11,406) 460,259 $ 350,000 617,616 • a s DESCHUTES COUNTY, OREGON HealthyStart Prenatal Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 106 Variance Over Budget Actual Under $ 2,500 $ 344 $ (2,156) 22,250 135,829 113,579 144,500 29,321 (115,179) 58,000 50,342 (7,658) 227,250 215,836 (11,414) 62,163 59,454 (2,709) 252,058 228,195 (23,863) 100 - (100) 45,893 - (45,893) (132,964) (71,813) 61,151 34,832 34,832 - (98,132) (36, 981) 61,151 98,132 56,227 (41,905) $ - $ 19,246 $ 19,246 t # ! ARBA - Accountable Behavioral Health Alliance Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Intergovernmental State Total revenues Expenditures Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Ending fund balance 107 Variance Over Budget Actual Under 2,245,427 2,461,467 216,040 2,270,427 2,475,693 205,266 2,249,631 2,249,640 9 527,588 - (527,588) 2,777,219 2,249,640 (527,579) (506,792) 226,053 732,845 $ - $ 779,563 $ 779,563 Mental Health Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties & cities State Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses -HETIMMMM 108 Variance Over Budget Actual Under 58,500 29,555 (28,945) 110,500 99,965 (10,535) 2,696,561 2,752,887 56,326 - 540 540 321,731 348,094 26,363 9,109,549 9,463,605 354,056 12,296,841 12,694,646 397,805 4,513,668 4,400,340 (113,328) 8,629,232 8,123,280 (505,952) 150,000 14,828 (135,172) 289,547 - (289,547) 13,582,447 12,538,448 (1,043,999) (1,285,606} 156,198 1,441,804 861,906 861,906 - (150,000) (150,000} - 711,906 711,906 - (573,700) 868,104 1,441,804 $1,148,360 $1,148,360 DESCHUTES COUNTY, OREGON OHP - Chemical Dependency Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Intergovernmental State Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 109 Variance Over Budget Actual Under 3,000 601 (2,399) 10,800 - (10,800) 321,000 454,039 133,039 334,800 454,640 119,840 452,194 441,668 (10,526) 452,194 441,668 (10,526) (117,394) 12,972 130,366 :i •(80,951) (36,443) 12,972 49,415 36,443 18,104 (18,339) $ - $ 31,076 $ 31,076 Public Land Corner Preservation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures -.. • ... - Ending fund balance 110 Variance Over Budget Actual Under $ 12,000 $ 7,409 $ (4,591) 403,000 601,195 198,195 415,000 608,604 193,604 378,505 367,980 (10,525) 201,940 162,929 (39,011) 50,000 8,841 (41,159) 9,555 - (9,555) 1 111 ' 1 It tJ $ 225,000 $ 244,831 $ 19,831 $ - $ 313,685 $ 313,685 DESCHUTES COUNTY, OREGON Code Abatement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Beginning fund balance 111 Variance Over Budget Actual Under 1,204 689 (515} 1,204 689 (515) 25,284 690 (24,594) 25,284 690 (24,594) (24,080) (1) 24,079 24,080 28,285 4,205 $ - $ 28,284 $ 28,284 Community Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Ending fund balance 112 Variance Over Budget Actual tinder $ 17,500 $ 4,137 $ (13,363) 5,980 4,242 (1,738) 4,622,479 4,313,452 (309,027) 11,870 49,237 37,367 22,217 118,787 96,570 10,000 82,570 72,570 652,250 706,252 54,002 5,342,296 5,278,677 (63,619} 3,651,636 3,637,661 (13,975) 1,428,367 1,320,963 (107,404) 461,528 470,257 8,729 7,152 - {7,152) 5,548,683 5,428,881 (119,802) (206,387) (150,204) 56,183 100 - (100) (200,000) (200,000) - (199,900) (200,000} (100) (406,287) (350,204) 56,083 $ - $ 48,929 $ (48,929) DESCHUTES COUNTY, OREGON CDD-TDC Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 113 104,195 104,211 16 105,825 $ 105,825 Variance Over Budget Actual (Under) Revenues Local Interest $ 2,150 $ 2,539 $ 389 Total revenues 2,150 2,539 389 Expenditures Materials and services 8,898 925 (7,973) Capital outlay 97,447 - _ (97,447) Total expenditures 106,345 925 (105,420) Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 113 104,195 104,211 16 105,825 $ 105,825 DESCHUTES COUNTY, OREGON Community Development Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 114 Variance Over Budget Actual Under $ 57,900 $ 36,829 $ (21,071) 57,900 36,829 (21,071) 100 - (100) 100 - (100) 25,000 - (25,000) 25,200 - (25,200) 32,700 36,829 4,129 (100} - 32,600 36,829 illfif am 1,701,568 1,503,220 (198,348) $ 1,734,168 $1,540,049 $ (194,119) CDD Building/Electrical Program Reserve Statement of revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 115 Variance Over Budget Actual Under $ 625 $ 383 $ (242) 625 383 (242) 143 43 (100) 100 - (100) 4,757 - (4,757) 5,000 43 (4,957) (4,375) 340 4,715 15,000 15,631 631 $ 10,625 $ 15,971 $ 5,346 DESCHUTES COUNTY, OREGON GIS Dedicated Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 116 Variance Over Budget Actual Under $ 15,000 $ 13,562 $ (1,438) 243,250 362,900 119,650 - 16,530 16,530 258,250 392,992 134,742 173,869 118,493 (55,376) 41,148 39,297 (1,851) 6,800 6,721 (79) 295,963 - (295,963) 517,780 164,511 (353,269) (259,530) 228,481 488,011 (113,470) (113,470) - (373,000) 115,011 488,011 373,000 459,808 86,808 $ - $ 574,819 $ 574,819 Road Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties & cities State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Ending fund balance 117 Variance Over Budget Actual Under $ 150,000 $ 89,580 $ (60,420) 229,000 83,239 (145,761) 190,000 391,897 201,897 330,000 259,573 (70,427) 100,000 114,145 14,145 6,585,000 6,657,198 72,198 2,913,231 2,946,345 33,114 10,497,231 10,541,977 44,746 3,710,548 3,677,424 (33,124) 6,409,655 5,815,136 (594,519) 2,045,000 62,735 (1,982,265) 701,878 - (701,878) 12,867,081 9,555,295 (3,311,786) (2,369,850) 986,682 3,356,532 (2,759,850) 596,682 3,356,532 amm $ - $4,526,030 $4,526,030 DESCHUTES COUNTY, OREGON Weed Abatement Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Intergovernmental Federal Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 118 15,000 15,000 - (8,654) (4,540) 4,114 8,654 8,951 297 $ - $ 4,411 $ 4,411 Variance Over Budget Actual Under $ 2,000 $ 175 $ (1,825) 30,000 - (30,000) 70,000 - (70,000) 102,000 175 (101,825) 52,370 6,805 (45,565) 55,224 12,910 (42,314) 18,060 - (18,060) 125,654 19,715 (105,939) 15,000 15,000 - (8,654) (4,540) 4,114 8,654 8,951 297 $ - $ 4,411 $ 4,411 DESCHUTES COUNTY, OREGON Federal Forest Title III Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Intergovernmental Federal Total revenues Expenditures Materials and services Total expenditures Excess of revenue over (under) expenditures Ending fund balance 119 Variance Over Budget Actual Under $ 15,000 $ 3,001 $ (11,999) 333,294 337,708 4,414 348,294 340,709 (7,585) 348,294 328,592 (19,702) 348,294 328,592 (19,702) 12,117 12,117 $ - $ 12,117 $ 12,117 DESCHUTES COUNTY, OREGON Road Building and Equipment Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 120 Variance Over Budget Actual Under rrf 6,051 rrr 6,051, ••• 8,215 6,560 (1,655) 391,555 257,016 (134,539) 199,663 - (199,663} 599,433 263,576 (335,857} (587,433) (257,525) 329,908 rrt 375,000 (212,433) 117,475 329,908 212,433 212,616 183 $ - $ 330,091 $ 330,091 DESCHUTES COUNTY, OREGON Road Improvement Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Capital outlay Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 121 Variance Over Budget Actual (Under) $ 40,000 $ 19,682 $ (20,318) 40,000 19,682 (20,318} 835,000 - (835,000) 835,000 - (835,000) (795,000) 19,682 814,682 795,000 803,362 8,362 $ - $ 823,044 $ 823,044 Vehicle Maintenance and Replacement Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 122 Variance Over Budget Actual tinder 50,000 23,121 (26,879) 250,000 218,000 (32,000) 5,000 - (5,000) 305,000 241,121 (63,879) 84,089 104,046 19,957 350,000 193,867 (156,133) 745,714 - (745,714) 1,179,803 297,9138( 81,890) 874,803 937,535 62,732 $ - $ 880,743 $ 880,743 DESCHUTES COUNTY, OREGON Dog Control Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 123 Variance Over Budget Actual (Under) 1,500 1,877 377 133,500 126,391 (7,109) 135,000 128,268 (6,732) 35,462 33,972 (1,490) 155,340 153,631 (1,709) 17,205 - (17,205) 208,007 187,603 (20,404) (73,007) (59,335) 13,672 68,007 68,007 - (5,000) 8,672 13,672 30,000 58,853 28,853 $ 25,000 $ 67,525 $ 42,525 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental State Federal Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures DESCHUTES COUNTY, OREGON Adult Parole & Probation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 1,931,098 1,942,850 11,752 61,965 - (61,965} 2,700,463 2,405,072 (295,391) 2,149,561 1,793,350 (356,211) Variance 475,983 (31,270) 43,600 Over Budget Actual Under $ 30,000 $ 14,108 $ (15,892) 662,500 408,155 (254,345) 12,500 28,959 16,459 2,400 11,000 8,600 1,931,098 1,942,850 11,752 61,965 - (61,965} 2,700,463 2,405,072 (295,391) 2,149,561 1,793,350 (356,211) 507,253 475,983 (31,270) 43,600 26,255 (17,345) 251,049 - (251,049) Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 124 2,951,463 2,295,588 (655,875) (251,000) 109,484 360,484 251,000 239,406 (11,594) $ - $ 348,890 $ 348,890 DESCHUTES COUNTY, OREGON Jefferson County Adult Parole & Probation Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Licenses and fees Charges for services Other Intergovernmental Counties & cities Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Ending fund balance 125 Variance Over Budget Actual Under $ 3,000 $ 2,042 $ (958) 32,500 11,769 (20,731) 57,000 18,302 (38,698) 247,066 213,825 (33,241) 339,566 245,938 (93,628) 221,409 135,561 85,848 183,686 179,648 4,038 9,471 - 9,471 414,566 315,209 99,357 (75,000) (69,271) 5,729 75,000 71,595 (3,405) $ - $ 2,324 $ 2,324 DESCHUTES COUNTY, OREGON Deschutes County 911 Service District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Charges for services Intergovernmental Counties & cities State Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 126 Variance Over Budget Actual Under $1,451,500 $1,499,933 $ 48,433 26,000 16,101 (9,899) 26,500 32,239 5,739 36,684 66,353 29,669 453,000 519,917 66,917 1,993,684 2,134,543 140,859 1,701,599 1,554,343 (147,256) 312,544 297,148 (15,396) 203,500 202,452 (1,048) 93,545545 2,311,188 2,053,943 (257,245} (317,504) 80,600 398,104 389,424 474,292 84,868 $ 71,920 $ 554,892 $ 482,972 Deschutes County 911 Service District - Equipment Reserve Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess of revenue over (under) expenditures Beginning fund balance Ending fund balance 127 Variance Over Budget Actual Under $ 5,000 $ 2,714 $ (2,286) 5,000 2,714 (2,286) 14,500 - (14,500) 53,000 32,070 (20,930) 49,500 - (49,500) 117,000 32,070 (84,930) 11t • . ... $ - $ 81,436 $ 81,436 DESCHUTES COUNTY, OREGON Deschutes County Extension and 4-1-1 Service District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Contingency Total expenditures Excess of revenue over (under) expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 128 Variance Over Budcet Actual Under $ 199,701 $ 207,671 $ 7,970 3,950 2,706 (1,244) 100 - (100) 11,100 11,000 (100) 214,851 221,377 6,526 148,915 147,916 (999) 108,068 94,738 (13,330) 6,453 - (6,453) 263,436 242,654 (20,782) (48,585) (21,277) 27,308 14,085 14,085 - (34,500) (7,192) 27,308 83,000 89,498 6,498 $ 48,500 $ 82,306 $ 33,806 Deschutes County Black Butte Ranch Service District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital outlay Contingency Total expenditures Beginning fund balance Ending fund balance 129 Variance Over Bgdcget Actual Under $ 388,700 $ 404,863 $ 16,163 14,000 7,545 (6,455) 17,200 16,787 (413) 419,900 429,195 9,295 382,538 377,203 (5,335) 67,200 58,506 (8,694) 35,000 22,868 (12,132) 25,000 - (25,000) 509,738 458,577 (51,161) 247,000 301,448 54,448 $ 157,162 $ 272,066 $ 114,904 130 The resources accumulated for the payment of general obligation, certificates of participation, and special assessment principal and interest of the County are accounted for in the Debt Service Funds. The principal sources of revenue are property taxes and collections of liens on benefited property. DESCHUTES COUNTY, OREGON All Debt Service Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 TOTAL LIABILITIES AND FUND BALANCES $ 297,285 $ 395,544 $1,194,106 $ 218,857 $ 726,226 L 130,156 L433,227 L 65,610 L 163,725 L 147,762 1 23,667 L 17,665 $3,813,830 $4,285,864 132 133 Total Bend Redmond Sunriver Library Library Library 1992 Series 1996 Series 2000 Series County County County LTD Tax LTD Tax LTD Tax CDD Government Public Redmond Welcome Service Service Service Improvement Improvement Improvement Building HHS/BJCC Center Safety Building Center District District District 2002 2001 ASSETS Cash Investments $ 124,978 162,118 $ 145,445 188,667 $ 262,334 340,291 $ $ $ $ 136.474 $ - $ $ 46,647 $ 5,491 $ 5,113 $ 726,482 $ 839,969 Accrued interest 1,396 1,625 2,930 177,026 1,525 14,347 60,509 7,123 6,633 956,714 724,163 Restricted cash - - - 218,857 726,226 130,156 - 51,263 163,725 521 - 61 57 8,115 22,055 Taxes receivable - - - - 118,202 - - 1,290,227 1,291,209 Special assessment liens 8,793 59,807 688,551 - - - - - 40,085 10,992 5,862 175,141 175,238 - - - - - 657,151 1,233,230 TOTAL ASSETS $ 297,285 $ 395,544 $1,194,106 $ 218,857 $ 726,226 $ 130,156 $ 433,227 j 65,610 $ 163,725 $ 147,762 $ 23,667 $ 17,665 $3,813,830 $4,285,864 LIABILITIES AND FUND BALANCES LIABILITIES Deferred revenues $ 8,793 $ 59,807 $ 588,551 $ - $ $ - $ 92,697 $ - $ - 31.534 $---§,664 j_ 4,616 $ 794,662 $1,369,298 TOTAL LIABILITIES 8,793 59,807 588,551 92,697 31,534 8,664 4,616 794,662 1,369,298 FUND BALANCES Unreserved Designated for debt service 288,492 335,737 605,555 218,857 726,226 130,156 340,530 65,610 163,725 116,228 15,003 13,049 3,019,168 2,916,566 TOTAL LIABILITIES AND FUND BALANCES $ 297,285 $ 395,544 $1,194,106 $ 218,857 $ 726,226 L 130,156 L433,227 L 65,610 L 163,725 L 147,762 1 23,667 L 17,665 $3,813,830 $4,285,864 132 133 DESCHUTES COUNTY, OREGON Debt Service Funds Combining Statement of Revenues, Expenditures and Changes In Fund Balance Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 134 135 Total Bend Redmond Sunrivor Revenues 1992 Series LTD Tax Improvement 1996 Series LTD Tax Improvement 2000 Series LTD Tax Improvement CDD Building Government HHS/BJCC - Center Public Safety Redmond Building PERS, Series 2002 Welcome Center Library County Service District Library County Service District Library County Service District 2002 2001 Local Taxes -Property Interest Charges for services Other $ - 8,084 5,910 $ - 16,637 36.926 $ - 66,371 240,870 $ 15,235 - $ $ 22,508 - - 2,673 - $ 1,964,755 20,176 - $ - 1,643 - $ $ - 3,782 - $664,719 8,485 - $ 179,328 2,657 - $ 97,149 1,182 $ 2,905,950 169,434 283,706 $ 2,693,144 363,464 286,311 Total revenues 13,994 53,563 307,241 15,235 - 22,508 2,873 1.984,931 1,643------- : -- _ 3,782 ----- Z- 673,204 _ 181,985 98,331 3,359,090 764 3,343,683 Expenditures Debt service Principal Interest Total expenditures 55,000 7,960 62,960 70,000 18,088 88,088 75,000 71,156 146,156 95,000 114,830 209,830 305,000 . . .... 346,573 651,573 _1_33,545 95,000 38,545 995,000 967,548 1,962,548 25,000 16,480 41,480 19,930 62,003 81,933 -__151,681 90,000 f�1,681 280,000 �83,338 _663,338 131,370 �3,630 185,000 45,000 52,688 97,688 2,281,300 2,194,520 4,475,820 2,080,309 2,245,613 4,325,922 Excess of revenues over (under) expenditures Other financing sources (uses) ......(48,96J6 (34,525) 161,085 (194,595) (629,065)J130,872 22,383 (39,837 .._(81,933 (147,899 q,86r,5 ,01j 84316,73jo (982,239 Operating transfers in Total other financing sources (uses) 200,000 200,000 618,562 618,562 129,243 29,243 37,593 37,593 81.933 81,933 �152 000 _-152,000 ------ .1,219,331 1,219,331 _959,360 959,360 Excess of revenues and other sources over (under) expenditures and other uses Fund balance (deficit) - Beginning of year Residual equity transfer out (48,966) 337,458 - (34,525) 370,261 - 161,085 444,471 - 5,405 213,452 - (10,503) 736,729 - (1,629) 131.784 - 22,383 318,147 - (2,244) 67,854 - 4,101 159,624 9,866 106,362 (3,015) 18,018 643 12,406 102,601 2,916,567 (22,879) 3,447,671 - - - - (508,226 Fund balance (deficit) - End of year $ 288,492 $ 335,736 605,556 $ 218,857 726,226 130,155 340,530 1,610 _65 $ 163 725 116,228 j_ 15,003 _ 1 13,049 !_3L019,168 2,916,566 134 135 DESCHUTES COUNTY, OREGON Local Improvement District Series 1992 Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance 136 Variance Over Budget Actual Under $ 15,000 $ 8,084 $ (6,916) - 5,910 5,910 15,000 13,994 (1,006) 62,960 • . ".0 62,960 343,000 337,458 (5,542) DESCHUTES COUNTY, OREGON Local Improvement District Series 1996 Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Ending fund balance 137 Variance Over Budget Actual Under $ 37,000 $ 16,637 $ (20,363) 40,000 36,926 (3,074) 77,000 53,563 (23,437) 88,088 88,088 88,088 88,088 (11,088) (34,525) (23,437) 360,000 370,261 10,261 $ 348,912 $ 335,736 $ (13,176) DESCHUTES COUNTY, OREGON Local Improvement District Series 2000 Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Ending fund balance 138 Variance Over Budget Actual (Under) $ 47,000 $ 66,371 $ 19,371 100,000 240,870 140,870 147,000 307,241 160,241 146,157 146,156 (1 } 146,157 146,156 (1 } 161,085 160,240 350,000 444,471 94,471 $ 350,843 $ 605,556 $ 254,711 DESCHUTES COUNTY, OREGON Community Development Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 139 Variance Over Budqet Actual Under $ 7,000 $ 15,235 $ 8,235 7,000 15,235 8,235 209,830 209,830 - 209,830 209,830 - (202,830) (194,595) 8,235 200,000 200,000 (2,830} 5,405 8,235 245,000 213,452 (31,548) $ 242,170 $ 218,857 $ (23,313} DESCHUTES COUNTY, OREGON HHS/BJCC Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers in Variance Over Budget Actual (Under) 00 0: $ (8,42 31,000 22,508 :.. 651,573 651,573 - 651,573 651,573 - (620,573) (629,065) (8,492) 618,562 618,562 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (2,011) (10,503} (8,492) Beginning fund balance Ending fund balance 140 735,000 736,729 1,729 $ 732,989 $ 726,226 $ (6,763) DESCHUTES COUNTY, OREGON Government Center Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 141 Variance Over Budget Actual Under $ 6,000 $ 2,673 $ (3,327} 6,000 2,673 (3,327) 133,545 133,545 - 133,545 133,545 - (127,545) (130,872) (3,327) 129,243 129,243 - 1,698 (1,629) (3,327) 133,000 131,784 (1,216} $ 134,698 $ 130,155 $ (4,543) DESCHUTES COUNTY, OREGON Public Safety Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance Ending fund balance 142 Variance Over Budget Actual Under $ 1,900,549 $ 1,964,755 $ 64,206 32,000 20,176 (11,824) 1,932,549 1,984,931 52,382 1,962,549 1,962,548 1 1,962,549 1,962,548 1 (30,000} 22,383 52,383 230,000 318,147 88,147 $ 200,000 $ 340,530 $ 140,530 Redmond Building Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers In Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 1.43 Variance Over Budget Actual Under $ 2,000 $ 1,643 $ (357) 2,000 1,643 (357) 41,480 41,480 - 41,480 41,480 - (39,480) (39,837) (357} 37,593 37,593 - (1,887) (2,244) (357) 66,887 67,854 967 $ 65,000 $ 65,610 $ 610 DESCHUTESCOUNTY, OREGON PERS, Series 2002Debt Service Fund Statement ofRevenues, Expenditures, and Changes inFund Balance - Budget and Actual For the Year Ended June 3O.2O02 Expenditures Debt service Total expenditures 'Exueoa(doficiency) nfrevenue over expenditures Other financing sources (ueeo) Transfers in Excess (deficiency)ofrevenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 144 Variance Over _Budget_ _Actual_ (Under) 81,933 81,933 81,933 81,933 81,933 81,933 - DESCHUTES COUNTY, OREGON Welcome Center Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses C•• • • •.. Ending fund balance 145 Variance Over Budget Actual Under $ 7,000 $ 3,782 $ (3,218) 7,000 3,782 (3,218) 151,681 151,681 - 151,681 151,681 - (144,681) (147,899) (3,218) 152,000 152,000 - 7,319 4,101 (3,218) 143,585 159,624 16,039 $ 150,904 $ 163,725 $ 12,821 DESCHUTES COUNTY, OREGON Bend Library Service County District Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance Ending fund balance 146 Variance Over Budget Actual Under $ 642,338 $ 664,719 $ 22,381 8,000 8,485 485 650,338 673,204 22,866 663,338 663,338 - 663,338 663,338 - (13,000) 9,866 22,866 73,000 106,362 33,362 $ 60,000 $ 116,228 $ 56,228 DESCHUTES COUNTY, OREGON Redmond Library County Service District Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance . .. 147 Variance Over Budget Actual (Under) $ 175,151 $ 179,328 $ 4,177 2,850 2,657 (193) 178,001 181,985 3,984 185,001 185,000 1 185,001 185,000 1 tit) (3,015 3,985 9,000 18,018 9,018 tit $ 15,003 $ 13,003 DESCHUTES COUNTY, OREGON Sunriver Library County Service District Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Total revenues Expenditures Debt service Total expenditures Excess (deficiency) of revenue over expenditures Beginning fund balance 148 Variance Over Budget Actual Under $ 95,018 $ 97,149 $ 2,131 1,270 1,182 (88) 96,288 98,331 2,042 97,688 97,688 - 97,688 97,688 - (1,400) 643 2,042 8,400 12,406 4,006 $ 7,000 $ 13,049 $ 6,048 The Capital Project Funds of the County are used to account for financial resources to be used for major construction projects undertaken by the County. There are five County Capital Project Funds and two County Service District Capital Project Funds. DESCHUTES COUNTY, OREGON All Capital Project Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 ASSETS Cash Investments Accrued interest Property taxes receivable Accounts receivable Special assessment liens TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Deferred revenues TOTAL LIABILITIES FUND BALANCES Fund Balance Unreserved Designated for capital projects TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES New Neighborhood Total Local Improvement Project HHS/BJCC General Extension 4-H District Development Construction County Projects Construction 2002 2001 $ 88,893 $ 133,209 $ 1,573,815 $ 13,861 $ 256,851 $ 52,949 $ 2,119,578 $ 2,050,163 115,308 172,793 2,041,497 17,979 333,179 68,684 2,749,441 1,429,028 993 1,488 17,580 155 2,869 592 23,676 44,647 - - - - 13,476 - 13,476 - - 4,515,408 - 4,515,408 4,378,166 126,971 126,971 35,261 $ 205,194 $ 434,461 $ 8,148,300 31,995 $ 606,375 $ 122,225 $ 9,548,550 $ 7,937,265 $ 35,684 $ - $ - $ 9,864 $ - $ 50,086 $ 95,634 $ 5,327 126,971 4,515,408 - 10,865 - 4,653,243 4,413,427 35,684 126,971 4,515,408 9,864 10,865 50,086 4,748,877 4,418,754 169,510 307,490 3,632,892 22,131 595,510 72,139 4,799,673 3,518,511 169,510 307,490 3,632,892 22,131 595,510 72,139 4,799,673 3,518,511 $ 205,194 $ 434,461 $ 8,148,300 31,995 $ 606,375 $ 122,225 $ 9,548,550 $ 7,937,265 150 M1 DESCHUTES COUNTY, OREGON All Capital Projects Funds Combining Statement of Revenues, Expenditures and Changes In Fund Balance Fiscal Year Ended June 30, 2002 With Comparative Totals for June 30, 2001 Expenditures Total Local 56,217 241,352 119,700 355,346 64,196 New Improvement Project HHS1BJCC General Extension 4-H (52,513) (182,338) 1,989,778 Neighborhood District Development Construction County Projects Construction 2002 2001 Revenues - Local Operating transfers in 86,881 - 300,000 20,000 154,000 Taxes -Property $ - $ - $ - $ $ 346,878 $ - $ 346,878 (879,443) Interest 3,705 11,608 442,881 8,206 6,537 472,936 441,767 Charges for services - 47,406 381,368 150,622 - 579,397 683,155 Other - 1,285,229 9,230 - - 1,294,459 1,861,695 Intergovernmental (under) expenditures and other uses 34,369 (182,338) 1,410,335 (326,116) Counties and cities (250,599) 1,281,161 (1,153,841) 100,000 100,000 - Federal - - - 3,518,512 3,929,505 Residual equity transfer Total revenues 3,705 59,014 _1,109,478 9,230 505,706 106,537 2,793,670 2L986,617 Expenditures Capital outlay 56,217 241,352 119,700 355,346 64,196 _... 343,051 1,179,862 3,743,492 Excess of revenues over (under) expenditures (52,513) (182,338) 1,989,778 (346,116 441,510 216,51J4 _1,613,808EL _ 6,87J 5 Other financing sources (uses) Operating transfers in 86,881 - 300,000 20,000 154,000 - 560,881 1,094,444 Operating transfers out - (879,443) - L14,08J5 . (893,528) .11,491,410 Total other financing sources (uses) 86,8819 �443 20,000 154,000 JI4,085) (332,6471 ...(396,966 Excess of revenues and other sources over (under) expenditures and other uses 34,369 (182,338) 1,410,335 (326,116) 595,510 (250,599) 1,281,161 (1,153,841) Fund balance (deficit) - Beginning of year 135,141 489,828 2,222,557 348,247 - 322,738 3,518,512 3,929,505 Residual equity transfer - - 742.848 Fund balance (deficit) - End of year $ 169,510 $ 307,490 $_3,632,892 L 22,131 5_95.510 $ 72,139 4,799,673 $31518,512 152 153 DESCHUTES COUNTY, OREGON New Neighborhood Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Intergovernmental Federal Total revenues Expenditures Materials and services Capital outlay Contingency Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 154 Variance Over Budget Actual Under $ 14,000 $ 3,705 $ 17,705 900,000 - (900,000) 914,000 3,705 (910,295) 152,388 56,217 (96,171) 1,218,852 - (1,218,852) 1,360 - (1,360) 1,372,600 56,217 (1,316,383) 298,000 86,881 (211,119) (160,600) 34,369 194,969 160,600 135,141 (25,459} $ - $ 169,510 $ 169,510 DESCHUTES COUNTY, OREGON Local Improvement District Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Materials and services Debt service Capital outlay Contingency Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Variance Over Budget Actual Under $ 20,020 $ 11,608 $ (8,412) 67,400 47,406 (19,994) 87,420 59,014 (28,406) 162,000 130,975 (31,025) 30,000 - (30,000) 750,000 110,377 (639,623) 178,288 - (178,288) 1,120,288 241,352 (878, 936) ass. i •j �. Bond sale proceeds 800,000 - (800,000) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses (232,868} (182,338) 50,530 Beginning fund balance Ending fund balance 155 232,868 489,828 256,960 $ - $ 307,490 $ 307,490 DESCHUTES COUNTY, OREGON Project Development Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Total revenues Expenditures Materials and services Contingency Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 156 Variance Over Budget Actual Under $ 104,545 $ 442,881 $ 338,336 1,132,084 381,368 (750,716) 298,000 1,285,229 987,229 1,534,629 2,109,478 574,849 118,309 119,700 1,391 85,086 - (85,086) 203,395 119,700(83,695) 1,331,234 1,989,778 658,544 300,000 300,000 0•0 • ., (790,562) (579,443) (211,119) 540,672 1,410,335 869,663 2,090,901. 2,222, 557 131,656 $ 2,631,573 $ 3,632,892 $ 1,001,319 DESCHUTES COUNTY, OREGON HHS/BJCC Construction Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Other Total revenue Expenditures Materials and services Capital outlay Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources Transfer in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 157 20,000 20,000 (500,000) (326,116) 173,884 500,000 348,247 (151,753) $ - $ 22,131 $ 22,131 Variance Over Budget Actual Under $ - $ 9,230 $ 9,230 - 9,230 9,230 55,870 28,393 (27,477) 444,130 326,953 (117,177) 500,000 355,346 (144,654) (500,000) (346,116) 153,884 20,000 20,000 (500,000) (326,116) 173,884 500,000 348,247 (151,753) $ - $ 22,131 $ 22,131 DESCHUTES COUNTY, OREGON General County Projects Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Taxes -Property Interest Charges for services Total revenue Expenditures Materials and services Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources Transfer in Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 158 Variance Over Budget Actual Under $ 335,043 $ 346,878 $ 11,835 - 8,206 8,206 150,622 150,622 - 485,665 505,706 20,041 100,000 64,196 (35,804} 100,000 64,196 (35,804} 385,665 441,510 55,845 154,000 154,000 - 539,665 595,510 55,845 $ 539,665 $ 595,510 $ 55,845 DESCHUTES COUNTY, OREGON Extension 4-H Construction Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fiscal Year Ended June 30, 2002 Revenues Local Interest Other Intergovernmental Counties and cities Total revenues Expenditures Materials and services Capital outlay Total expenditures Excess (deficiency) of revenue over expenditures Other financing sources (uses) Transfers out Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing uses Beginning fund balance Ending fund balance 159 Variance Over Budget Actual Under $ 17,000 $ 6,537 $ (10,463) 400,000 100,000 (300,000) 417,000 106,537 (310,463) 41,260 54,564 13,304 681,655 288,487 (393,168) 722,915 343,051 (379,864) (305,915) (236,514) 69,401 (14,085) (14,085) - (320,000) (250,599) 69,401 320,000 322,738 2,738 $ - $ 72,139 $ 72,139 160 ENTERPRISE FUNDS The Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprise. 162 DESCHUTES COUNTY, OREGON Enterprise Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 ASSETS Current Assets Cash Investments Accrued interest Accounts receivable Taxes receivable Prepaid expenses Due from other funds Total Current Assets Property, Plant and Equipment Land and improvements Equipment Construction in process Accumulated depreciation Total Property, Plant and Equipment TOTAL ASSETS LIABILIITIES AND FUND EQUITY Current Liabilities Accounts payable Deficit cash in common bank account Due to other funds Deferred revenues General obligation Bonds & loans - Current Total Current Liabilities Other Liabilities Accrued landfill closure cost Accrued compensated leave General obligation bonds & loans Total Other Liabilities TOTAL LIABILITIES Totals County Solid Fair and Expo 2001 Waste Center 2002 Restated $ 3,884,718 $ 301,883 $ 4,186,601 $ 4,821,809 5,039,117 390,304 5,429,421 4,051,514 43,391 3,361 46,752 126,589 418,746 21,458 440,204 1,248,937 - 111,925 111,925 111,668 - 139,475 139,475 63,781 1,200,000 - 1,200,000 1,200,000 10,585,972 968,406 11,554,378 11,624,298 9,635,698 - 9,635,698 8,892,137 4,901,164 29,520,146 34,421,310 31,836,435 1,696,580 339,328 2,035,908 1,489,016 6,384 - 6,384 1,387,959 (1,837,496) (1,291,817) (3,129,313) (2,205,202) 4,766,632 28,567,657 33,334,289 32,508,208 $ 15,352,604 $ 29,536,063 $ 44,888,667 $ 44,132,506 $ 247,015 $ 152,383 $ 399,398 $ 1,218,006 - 322,418 322,418 545,332 - 1,450,000 1,450,000 1,450,000 361,207 361,207 294,908 103,620 647,264 750,884 550,000 350,635 2,933,272 3,283,907 4,058,246 9,635,698 - 9,635,698 8,892,137 85,642 39,201 124,843 107,333 203,830 23,652,736 23,856,566 24,300,000 9,925,170 23,691,937 33,617,107 33,299,470 10,275,805 26,625,209 36,901,014 37,357,716 Fund Equity Contributed capital 804,917 3,132,364 3,937,281 3,937,281 Retained earnings 4,271,882 (221,510) 4,050,372 2,837,508 Total Fund Equity 5,076,799 2,910,854 7,987,653 6,774,789 TOTAL LIABILIITIES AND FUND EQUITY $ 15,352,604 $ 29,536,063 $ 44,888,667 $ 44,132,505 163 Enterprise Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) For the Year Ended June 30, 2002 With Comparative Totals for the Year Ended June 30, 2001 Operating Revenues Property taxes Charges for service Other Total operating revenues Operating Expenses Personal services Materials and services Depreciation Total operating expenses Operating Income Non-operating revenues (expenses) Interest revenue Interest expense County grants State grants Loss on equipment disposition Total non-operating revenues (expenses), net Income (loss) before operating transfers Operating transfers in Operating transfers out Net income (loss) Retained earnings (accumulated deficit) - Beginning of year Retained earnings (accumulated deficit) - End of year Totals County Solid Fair and Expo 2001 Waste Center 2002 (Restated) $ - $ 1,888,229 $ 1,888,229 $ 1,558,106 5,495,357 1,332,017 6,827,374 5,591,183 2,812 326,129 328,941 275,861 5,498,169 3,546,375 9,044,544 7,425,150 1,080,515 626,592 1,707,107 1,200,616 2,990,021 1,548,838 4,538,859 2,660,236 256,750 667,361 924,111 1,063,626 4,327,286 2,842,791 7,170,077 4,924,478 1,170,883 703,584 1,874,467 2,500,672 202,885 22,870 225,755 610,055 (1,676) (1,337,330) (1,339,006) (1,344,731) - 18,496 18,496 - 5,811 189,935 195,746 - - - - (61,559) 207,020 (1,106,029) (899,009) (796,235) 1,377,903 (402,445) 975,458 1,704,437 1,986,000 391,962 2,377,962 2,983,000 (1,986,000) (154,556) (2,140,556) (2,386,000) 1,377,903 (165,039) 1,212,864 2,301,437 2,893,980 (56,472) 2,837,508 536,071 $ 4,271,883 $ (221,511) $ 4,050,372 $ 2,837,508 164 DESCHUTES COUNTY, OREGON Enterprise Funds Combining Statement of Cash Flows For the Year Ended June 30.20O2 With Comparative Totals for the Year Ended June 30, 2001 Cash Flows from Operating Activities Cash received for services Cash paid for materials and services Cash paid for personal services Net Cash Flow from Operating Activities Cosh Flows from Non -Capital Financing Activities |ntexfundloan Deficit Gash balance infund Operating transfers |n Operating transfers out Advance 0oother funds Payment ofamount due from other funds Operating grants Net Cash Flows from Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities: Loan proceeds Principal payments Interest paid Construction Anquishnnmfcapital assets Contributed capital Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sale (pumhuno)ofinvestments Interest received Net Cash Flows from Investing Activities Net Increase 0DooroamAinCash Cash - Beginning of Year Cash - End of Year Reconciliation ofOperating Income hoNet Cash Provided byOperating Activities Operating income Adjustment h/reconcile Depreciation Changes 8acurrent assets and liabilities (|nureame)decrease in� Accounts receivable Taxes receivable Prepaid expenses Increase (deoreaoe)in: Accounts payable Accrued leave Accrued closure cost Deferred revenues Net Cash Flows from Operating Activities MM County Solid Fair and Expo 200 Waste Center 2002 (Restated) $ 5.550.240 $ 3,818,931 $ 0,309171 $7.315.147 (2/417,970) (1,483.591) (3,901.661) (1,684,440 (037.129) (631,191) 441 2,041,020 1,704,149 3,745,169 4,410,632 ' - - 1.450.000 - (222.914) (222.914) 545.332 1.980.000 391.962 2.377.862 2.983.000 (1.988.000) (154.556) (2.140.558) (2.386.000) (1.200.000 - - - 800,000 5,810 208,431 214,241 - 5,810 222,923 228,733 2,192,332 352.560 550'000 902.560 - (45.110) (550.000) (595.110) (470.000) (1.676) (1.337.329) (1.339.005) (1.344.731) - V664.395> (664.395) (1.042.014) (2.029.101) 188.100 (1.840.995) (2.282.880) - ' - (1.289.887) 329,255 (142,241) 30,708 (1,432128) 359863 1,931,579 557,111 258.733 (292,463) (257) (257) (037.129) 1.921 (035.208) 3.717.307 4,521,847 299982 4,821,809 1,104,502 4,186,601 $ 1.170.883 $ 703.585 $ 1.874,468 $3,621719 256750 867.361 924,111 1,055,817 52.071 208,662 258.733 (292,463) (257) (257) (111.668) 12.522 12.522 (63.218) (171,508) 19,881 (151,627) 235,971 (10.737) 28.244 17.507 15.394 743.561 - 743.501 C345^047> 66,151 66,151 294,127 165 DESCHUTES COUNTY, OREGON County Solid Waste Fund Balance Sheet June 30.20O2 With Comparative Totals for June 3O.20O1 Totals 20022001 R ASSETS Current Assets Cash $ 3.884.718 4.531.847 Investments 5.039.117 3.800.254 Accrued interest 43.391 118.738 Accounts receivable 418.746 470.817 Due from other funds 1200000 1200000 Total Current Assets 10585972 10111656 Property, Plant and Equipment Land and improvements 4.901.164 3.771.597 Equipment 1.696.580 1.188.338 Construction inprogress 6.384 - Accumulated depreciation Total Property, Plant and Equipment 4766632 3,379,189 TOTAL ASSETS $ 15,352,604 $ 13,490,845 Current Liabilities Accounts payable 247.015 803.431 Loano-Current 103620 - 350,635 803,431 Other Liabilities Loans 203.830 - Accrued landfill closure cost 0.635.898 8.892.138 Accrued compensated leave 85,641 96,379 Total Other Liabilities 9925169 8,988,517 TOTAL LIABILITIES 10,275,804 9791948 Fund Equity Contributed capital 804.017 804'917 Retained earnings 4,271,883 2893980 Total Fund Equity 5076800 3,698,897 TOTAL LIABILITIES AND FUND EQUITY 166 County Solid Waste Fund Statement ofRevenues, Expenses, and Changes inRetained Earnings For the Year Ended June 30.2UO2 With Comparative Totals for the Year Ended June 30, 2001 Operating Revenues Charges for service Other Total operating revenues Operating Expenses Personal services Materials and services Depreciation Total operating expenses Operating income revenues Interest revenue Interest expense State grants Loss onequipment disposition mm 2002 2001 Restated $ 5/495.357 $ 5.264.986 2,812 7,742 5,AQ8,169 5,272,728 1,080,515 1,036,269 2.990.021 1.940726 256,750 439,170 4,327,286 3416165 1,170,883 1,856,563 202.885 562.905 (1.07G) 5.811 - Tota revenues .net 207020 501,346 income before operating transfers 1.377.903 2.357.909 Operating transfers in 1.986.000 2.386.000 Operating transfers out OOO Net income 1.377.903 2.357.909 Retainedeannings-Baginningofyear 2893980 536071 Retained earnings - End of year $ 4,271,883 $ 2,893,980 167 County Solid Waste Statement ofCash Flows For the Year Ended June 30.2OO2 With Comparative Totals for the Year Ended June 3Q.2O01 Cash Flows from Capital and Related Financing Activities Total 2002 2001 Cash Flows from Operating Activities Loan Proceeds 352.560 Cash received for services $ 5.550.240 $ 5.208.385 Cash paid for materials and services Interest payments (1.676) Cash paid for personal services AnquietionofCapital Aaeet-2OO2 (1.557.522) Net Cash Flow from Operating Activities 2,041,020 3,171,923 Cash Flows from Non -Capital Financing Activities Proceeds from sale nfcapital assets - Operating transfers in 1.986.000 2.386,000 Operating transfers out (1.986.000) (2.386.000) Advance toother funds ' (1.200.000) Payment ofamount due from other funds ' 800.000 State grant 5,810 - Net Cash Flows from Non -Capital Net Increase (Oeunnaoe)inCash (037.128) Financing Activities 5,810 4,521,847 Cash Flows from Capital and Related Financing Activities Transfer ofCapital Assets Purchased - - Loan Proceeds 352.560 Loan Repayments (45.110) Interest payments (1.676) AnquietionofCapital Aaeet-2OO2 (1.557.522) (2.054.440) Payment onCapital Aooete'2UO1 (471.579) Proceeds from sale nfcapital assets - - Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sale (purohaee)ofInvestments (1.289.886) 2.178.442 Interest received 329,255 521,429 Net Cash Flows from Investing Activities 2899871 Net Increase (Oeunnaoe)inCash (037.128) 3.417.345 Cash-BeginningofYear 4,521,847 1,104,502 Caoh-EndofYear 3,884,719 Reconciliation ofOperating Income toNet Cash Provided byOperating Activities Operating Income $ 1.914.444 $ 2.977.810 Adjustment to reconcile Depreciation 256.750 431.381 Changes toassets and liabilities (|nonaoao)decrease in Accounts receivable 52.071 (64.343) Increase (douneaoe)in Accounts payable (171.608) 167.342 Accrued leave (10.737) 5.000 Accrued closure cost'(345,047) Net Cash Flows from Operating Activities 168 DESCHUTESCOUNTY, OREGON Total expenses Excess (deficiency) of revenues Other financing sources (umes Transfers in Excess (deficiency) of revenues over (under)expenses and other financing sources (une$ Beginning retained earnings Correction tobeginning retained earnings Beginning retained earnings, restated Ending retained earnings 10,414,087 (5,385,398 5,028,689 (699,727 4,328,962. (4.665.987) 5410.669 744.682 033.221 1.377.903 1,200,000 (1,200,00 _{3,465,987] _4,210\669 744,682 63C3,221 1i377,903 6.860.870 2.155,115 10.599155 (884.544) 8.714,611 -_ -_— -_ _{0,820,631) __{8]820,6y310 6]86X},870 _2,155,115 _1{\5}9,155 _(7,705,17Y5) 2,893,980� 169 Solid Waste Schedule ofRevenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 3O.2OO2 Variance Actual Over Budget GAAP u,v`r _{BudQ�L' (Under) Basis __-Basis__ Revenues Local Interest $ 390.000 $ (120.808) $ 269.302 $ (00.506) $ 202.886 Charges for services 3.356.100 139.257 5.495.357 - 5.495.357 Other 2.000 812 2.812 - 2.812 Intergovernmental State �_ 5�10 5�1U �_ ��10 Total revenues 5,748\100� 25i271 5,773,371 K}0,500) 5,706,86a5 Expenses Personal services 1.093.139 (1.888) 1.091.250 (10.735) 1.080.515 Materials and services 2.307.291 (720.831) 2.246.480 743.561 2.990.021 Debt Service 40.786 ' 46.788 (45.118) 1.670 Capital outlay 4.427.000 (2.782.807) 1'044.193 (1.644.193) Depreciation ' 256.750 250.750 Contingency 1,879,871 1 �_ -_ - Total expenses Excess (deficiency) of revenues Other financing sources (umes Transfers in Excess (deficiency) of revenues over (under)expenses and other financing sources (une$ Beginning retained earnings Correction tobeginning retained earnings Beginning retained earnings, restated Ending retained earnings 10,414,087 (5,385,398 5,028,689 (699,727 4,328,962. (4.665.987) 5410.669 744.682 033.221 1.377.903 1,200,000 (1,200,00 _{3,465,987] _4,210\669 744,682 63C3,221 1i377,903 6.860.870 2.155,115 10.599155 (884.544) 8.714,611 -_ -_— -_ _{0,820,631) __{8]820,6y310 6]86X},870 _2,155,115 _1{\5}9,155 _(7,705,17Y5) 2,893,980� 169 DESCHUTES COUNTY, OREGON Fair and Expo Center Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 Property, Plant and Equipment Land and improvements 27,838,082 1,682,064 29,520,146 28,064,838 Totals 339,328 - 339,328 300,678 Capital Annual - 1,387,959 Accumulated Depreciation Operations Debt Service Project County Fair 2002 2001 ASSETS 29,129,019 TOTAL ASSETS $ 27,119,021 $ 419,855 $ 1,682,064 $ 315,122 $ 29,536,063 $ 30,641,661 Current Assets 635,000 12,264 - 647,264 550,000 Cash $ 92,390 $ 133,400 $ - $ 76,093 $ 301,883 299,962 Investments 118,558 173,041 - 98,705 390,304 251,260 Accrued interest 1,021 1,490 - 850 3,361 7,851 Taxes Receivable - 111,925 - - 111,925 111,668 Accounts Receivable 21,458 - - - 21,458 778,120 Prepaid Expenses - - 139,475 139,475 63,781 Total Current Assets 233,428 419,855 315,122 968,406 1,512,642 Property, Plant and Equipment Land and improvements 27,838,082 1,682,064 29,520,146 28,064,838 Equipment 339,328 - 339,328 300,678 Construction in Process - - 1,387,959 Accumulated Depreciation a,291,81J7 (1,291,817) (624,456 Total Property, Plant and Equipment - 26,885,593 1,682,064 28,567,657 29,129,019 TOTAL ASSETS $ 27,119,021 $ 419,855 $ 1,682,064 $ 315,122 $ 29,536,063 $ 30,641,661 LIABILITIES AND FUND EQUITY Liabilities Current Liabilities Accounts payable Deficit Cash in Common Bank Account Due to other funds Deferred Revenues Gen Obligation Bonds & Loans - Current Total Current Liabilities Other Liabilities Accrued compensated leave General Obligation Bonds & Loans Total Other Liabilities TOTAL LIABILITIES Fund Equity Contributed capital Retained earnings Total Fund Equity $ 66,233 $ - $ 63,872 $ 22,278 $ 152,383 414,575 - - 322,418 - 322,418 545,332 250,000 - 1,200,000 - 1,450,000 1,450,000 43,850 87,670 - 229,687 361,207 294,908 - 635,000 12,264 - 647,264 550,000 - 360,083 722,670 1,598,554 251,965 2,933,273 3,254,815 35,093 - - 4,108 39,201 10,954 - 23,115,000 537,736 - 23,652,736 24,300,000 35,093 23,115,000 537,736 4,108 23,691,937 24,310,954 - 395,176 23,837,670 2,136,290 256,073 26,625,209 27,565,769 28,136,986 (24,261,774) (742,848) - 3,132,364 3,132,364 - (1,413,142) 843,960 288,622 59,050 (221,510} (56,472 - 26,723,844 (23,417,814 (1§4,226 j 59,050 2,910,854 3,075,892 TOTAL LIABILITIES AND FUND EQUITY $ 27,119,020 $ 419,856 $ 1,682,064 $ 315,123 $ 29,536,063 $ 30,641,661 170 Operating Revenues Property taxes Charges for service Other Total operating revenues Operating Expenses Personal services Materials and services Depreciation Total operating expenses Operating income (loss) DESCHUTES COUNTY, OREGON Fair and Expo Center Funds Combining Schedule of Revenues, Expenses, and Changes In Retained Earnings (Accumulated Deficit) For the Year Ended June 30, 2002 With Comparative Totals for the Year Ended June 30, 2001 Totals Capital Annual Operations Debt Service Project County Fair 2002 2001 $ - $ 1,888,229 $ - $ - $1,888,229 $1,558,106 679,763 - - 652,254 1,332,017 326,197 221,323 - 62 104,744 326,129 268,119 901,086 1,888,229 62 756,998 3,546,375 2,152,422 583,362 - - 43,230 626,592 164,347 899,267 - 104,920 544,651 1,548,838 719,510 667,361 - - - 667,361 624,456 2,149,990 - 104,920 587,881 2,842,791 1,508,313 (1,248,904) 1,888,229104,858 169,117 169,117 703,584 644,109 Non-operating revenues (expenses) Interest revenue 5,968 15,469 1,433 22,870 47,150 Interest expense (11,035) (1,316,281) (10,014) - (1,337,330) (1,344,731) County grants 18,496 - - 18,496 State grants 11,035 135,844 43,056 189,935 - Total non-operating revenues (expenses), net 24,464 _L3�00812 125,830 44,489 (1,106,029 _97,581 _J112 _ Income (loss) before operating transfers Operating transfers in Operating transfers out Net income (loss) Retained earnings (accumulated deficit) - Beginning of year Retained earnings (accumulated deficit) - End of year (1,224,440) 587,417 20,972 213,606 (402,445) (653,472) 391,962 - - - 391,962 597,000 - - - (154,556 (154�,556 - (832,478) 587,417 20,972 59,050 (165,039) (56,472) (580,665) 256,543 267,650 (56,472 LL41�3,143 $ 843,960 $288,622 $ 59,050 $(221,511) _$�6,47�2 171 DESCHUTES COUNTY, OREGON Fair and Expo Center Funds Combining Schedule ofCash Flows For the Year Ended June 30.2UO2 With Comparative Totals for the Year Ended June 30, 2001 Cash Flows from Operating Activities Cash received for services Cash paid for materials and services Cash paid for personal services Net Cash Flow from Operating Activities Cash Flows from Non -Capital Financing Activities Operating grants Advances from other funds Deficit cash balance infund Operating transfers in Operating transfers out Net Cash Flows from Non -Capital Financing Activities Cash Flows from Capital and related financing activities: Loan proceeds Principal payments 'bonds Interest paid Construction Acquisition ofcapital assets Contributed capital Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sole (purchase) of investments Interest received Net Cash Flows from Investing Activities Net Increase (Deoreose)inCash Cash-Beginnkng of Year Cash - End of Year Reconciliation ofOperating Income toNet Cash Provided byOperating Activities Operating Income Adjustment uoreconcile Depreciation Changes tocurrent assets and liabilities (|nomase) decrease in: Accounts receivable Taxes receivable Prepaid exp/construction inprocess Increase (decreaso)in: Accounts payable Accrued leave Deferred revenues Net Cash Flows from Operating Activities Annual Operations_ Debt Service Capital Projects County Fair 2002 2001 * 867,826 $ 1.880.778 * 228,182 $ 836145 $ 3,818,931 $ 2.106,702 (889824) ' (16J03) (577.004) (1,483591) (679,247) -__l558,66U-_ 08,217 (75,695) -_ (72,528)(631,191)l188,806 9,443 10,430 (580\661) _1,886J78 211,479� 186,553 28,244 1,238709 _1J0u4,14V9 29.531 135.844 43.056 208.431 - - - - - - 1.450.000 - - (222.914) - <222.914> 545.332 391.962 - ' - 381.962 587.000 -_-_ _-(154,556(154,556--- 391,96� �_ (222,9[4)_-U11,500222,923 _2,592,332L 550.000 550.000 - - (550.000) - - (550.000) (470.000) (11.034) (1.316.281) (10.014) (1.337.328) (1.344.731) ' ' (604.595) - (664.395) (1.042.014) 108,100 - - ' 188.100 (228,531) -_ -_. -_ (�4,622) I77,072 _(1,866,2810 (124,409 -_. _(IL813J61�> _{3,319,8980 (35,430) (52207) - (54,604) (142.241) (246,863) -----8,689 ---19,416 ------�- --_2,603� 30\708 35,682 (26,741U _--(32,[�0 154001 (111,533)(21t181 (30.368) (12.294) (135.844) 23.052 (163.454) 299.902 I01,227 145,694 _�' 55.041 239.982 - $ U,240903 * 1.808.229 $ (104.858) $ 109.117 $ 703.585 $ 044109 667361 - - ' 667,361 624,456 (21.458) - 228.120 - 206.662 p28.120) ' (25/) (257) (111,608 ' - 08,217 (75,695) 12,522 (63,218) 9,443 10,430 19,80 08,628 24,689 - 3,545 28,244 10,394 172 Expenditures Personal services DEGCHUTESCOUNTY OREGON (1,675) 558.663 24.699 [)pemtions-FairondExpoCenter Materials and services 868.469 Schedule ofRevenues, Expenses, and Changes inRetained Earnings 225.209 899.267 Budget and Actual - 11.035 11.035 For the Year Ended June 3O.2OU2 11.055 Capital outlay 34.000 Variance Actual (37.103) - Over Budget G/*\p upvAp _1BudQ��- (Under) Basis Adjustments Basis 152,155 155 Revenues -- - Total expenditures Local 1,280,858 880,166 Interest $ - $ 7.442 * 7.442 $ (1.474) 5.308 Charges for services 613.000 66.763 679.763 - 878.763 Other 250.008 (28.077) 221.323 - 221.323 Intergovernmental Other financing sources County - 18.490 18.496 - 18.498 State -__ 11,035 11,035 -_ 11,035 391.962 Transfers out Total revenues 863,000 75,058 938,059 -— 836,585 Expenditures Personal services 560.338 (1,675) 558.663 24.699 583.362 Materials and services 868.469 5.589 874.058 225.209 899.267 Debt service - 11.035 11.035 ' 11.055 Capital outlay 34.000 3.108 37.103 (37.103) - Depreciation OO73S1 . GS7 .361 Contingency 152,155 155 -__ -- - Total expenditures 1,414,962 1,280,858 880,166 2,101,025 Excess (de5oienq)ofrevenues over(under)expenses 62 209,102 800 O Other financing sources Transfers in 041.962 (250.000) 391.982 ' 391.962 Transfers out 250,000 -— -__ Total other financing sources 391,962 -__ 381,962 �_381,9G2 Excess (deficiency)ofrevenues over (undor)expenses and other financing sources (uaon) (160.000) 209.162 49.182 (881.640) (832.478) Beginning retained earnings (accumulated deficit) 160\000 (85,820 74,180 845 (58V0,665) Ending retained earnings (accumulated deficit) $ 123,342 $ 123,342 $ (1,536,485) (1,413,143 173 DESCHUTES COUNTY, OREGON Fairgrounds Debt Service Fund Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Revenues Local Taxes - Property Interest Total revenues Expenditures Debt Service Total expenditures Excess (deficiency) of revenues over(under)expenses Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) 174 Variance Actual Favorable Budget GAAP GAAP Budget (Unfavorable) Basis Adjustments Basis 1,821,271 66,958 1,888,229 1,888,229 21,500 (6,031) 15,469 15,469 1,842,771 60,927 1,903,698 - 1,903,698. 1,866,282 1 1,866,281 (550,000 1,316,281 1,866,282 1 1,866,281 (550,000 1,316,281 (23,511) 60,928 37,417 550,000 587,417 223,511 71,258 294,769 (38,226} 256,543 ... $ 200,000 $ 132,186 $ 332,186 $ 511,774 843,960 174 DESCHUTESCOUNTY, OREGON Fairgrounds Capital Projects Schedule ofRevenues, Expenses, and Changes inRetained Earnings Budget and Actual For the Year Ended June 3Q.20O2 Variance Actual Over Budget G~*~r `z/^Ar Budget (Under) Basis Adjustments Basis Revenues Local Other Intergovernmental State Total revenues Expenditures Materials and services Debt service Capital outlay Contingency Total expenditures Excess (defiuienoy)cfrevenues over(undar)expennen Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 2,600000 $ (2.599.938) $ 62 $ 400,000 (264,156 135,844 _ 3,000,000 135,900 _ - 135,844 - 135,906 213.033 (196,350) 17,283 87,637 104,920 80,000 (68.886) 10.014 - 10.014 1.394.367 (1.012,625) 381.742 (301.742) - 200,000 UU -_- 1,880,000 8961 403,039 114,834 1,112,000 133 133 294,105 20,972 88,000 (1,401,157 1,500,807 267,650 175 176 DESCHUTESCOUNTY, OREGON Annual County Fair Schedule ofRevenues, Expenses, and Changes inRetained Earnings Budget and Actual For the Year Ended June 3O.2UO2 Variance Actual Favorable Budget GAAP GAAP _1�� (Unfavorable) Basis A Basis Revenues Local Interest $ - $ 2.364 $ 2.364 $ (931) 1.433 Charges for services 665.000 28.344 691.344 (39.090) 652.254 Other 121.550 23.252 144.802 (40.058) 104.744 Intergovernmental State 40,000 3,056 43,050 43,058 Total revenues 826,550 55,016 081,560 801,487 Expenditures Personal services 77.913 (5.385) 72.528 (29.238) 43.230 Materials and services 803.981 (16.479) 587.502 (42.051) 544.651 Capital outlay 100� -_- Total expenditures 681,994 600,030 587,881 Excess (dofioiency)ofrevenues over(under)expenses 144.556 76.980 221.538 (7.830) 213.608 Other financing sources (uoon) Tnansfemout- Excess (deficinnoy)ofrevenues over (undeVexpenses and other financing sources (uaos) (10.000) 76.980 88.800 (7'830) 58.050 Beginning retained earnings (accumulated deficit) 10,000 76,381 88,3S1' j Ending retained earnings (accumulated deUuit)5Q05O �� 176 INTERNAL SERVICE D_ ServiceThe Internal Fund accounts forthe of provided by one department t* other departments of the Countyon tst reimbursement basis. DESCHUTES COUNTY, OREGON Internal Service Funds Combining Balance Sheet June 30, 2002 With Comparative Totals for June 30, 2001 ASSETS Current Assets Cash Investments, at market Accrued interest Accounts receivable Total Current Assets Property, Plant and Equipment Land and improvements Equipment Accumulated depreciation Total Property, Plant and Equipment TOTAL ASSETS LIABILITIES AND FUND EQUITY Current Liabilities Accounts payable Current portion of long-term debt Accrued compensated leave Accrued claims payable Total Current Liabilities Long Tenn Liabilities TOTAL LIABILITIES Fund Equity Totals Justice Health & Building Information IT Server- Health Center Mental Health Services Finance Legal Personnel Services Based Insurance Benefits Trust Services Support 2002 2001 $ 52,968 $ 71,838 $ 18,084 $ 40,650 $ 176,109 $ 119,379 $ 1,223,146 $ 760,948 $ 75,981 $ 24,046 $ 2,563,149 $ 2,980,825 68,708 93,186 23,458 52,730 228,442 154,855 1,586,622 987,075 98,560 31,192 3,324,828 2,505,148 592 802 202 454 1,967 1,333 13,663 8,500 849 269 28,631 78,274 19,449 - 10,631 4,063 33,540 $ 552,831 180 67,863 98,437 $ 141,717 165,826 41,744 93,834 417,149 275,567 2,827,494 1,790,063 175,390 55,687 5,984,471 5,564,247 394,980 - - - - - - - - 394,980 370,400 144,390 746,283 24,979 13,638 589,765 439,007 111,155 45,014 12,878 2,127,109 2,046,658 (128,256) (463,542) (15,116) (9,035) (395,870} (172,732) (76,359} ___12115J0 (6,948) (1,291,008) (881,418} 411,114 282,741 9,863 4,603 193,895 266,275 34,796 21,864 5,930 1,231,081 1,535,640 $ 552,831 $ 448,567 $ 51,607 $ 98,437 $ 611,044 $ 541,842 $ 2,862,290 $ 1,790,063 $ 197,254 $ 61,617 $ 7,215,552 $ 7,099,887 $ 72,818 $ 6,679 $ 3,380 $ 11,535 $ 4,956 $ - $ 33,003 $ 619 $ 6,178 $ 6,284 $ 145,452 $ 301,778 - - - - 50,330 279,000 - - - - 329,330 293,215 61,474 50,188 54,857 34,077 161,270 - 24,211 355 386,432 378,564 - - - - - 834,823 492,104 1,326,927 729,936 134,292 56,867 58,237 45,612 216,556 279,000 892,037 493,078 6,178 6,284 2,188,141 1,703,493 - - - 145,000 - - - 145,000 471,331 134,292 56,867 58,237 45,612 216,556 424,000 892,037 493,078 6,178 6,284 2,333,141 2,174,824 Contributed capital 56,900 480,125 23,139 19,744 281,008 - 12,923 - 34,221 53,012 961,072 886,387 Retained earnings 361,639 (88,425) (29,769) 33,081 113,480 117,842 1,957,330 1,296,985 156,855 2,321 3,921,339 4,038,676 Total Fund Equity 418,539 391,700 (6,630) 52,825 394,488 117,842 1,970,253 1,296,985 191,076 55,333 4,882,411 4,925,063 TOTAL LIABILITIES AND FUND EQUITY $ 552,831 $ 448,567 $ 51,607 $ 98,437 $ 611,044 $ 541,842 $ 2,862,290 $ 1,790,063 $ 197,254 $ 61,617 $ 7,215,552 $ 7,099,887 178 179 DESCHUTES COUNTY, OREGON Internal Service Funds Combining Statement of Revenues, Expenses, and Changes In Retained Earnings (Accumulated Deficit) Fiscal Year Ended June 30, 2002 With Comparative Totals for the Year Ended June 30, 2001 Operating Revenues Charges for service Other Total operating revenues Operating Expenses Personal services Materials and services Depreciation Total operating expenses Operating income (loss) Non-operating revenues (expenses) Interest revenues Interest expense State grant Gain (loss) on equipment disposition Total non-operating revenues (expenses), net Income (loss) before operating transfers Operating transfers in Operating transfers out Net income (loss) Retained earnings (accumulated deficit) - Beginning of year Retained earnings (accumulated deficit) - End of year 695,641 536,559 383,230 273,980 1,226,981 - Totals 9,636 240,359 1,273,262 4,870,288 4,783,359 Health & 323,032 Building 229,754 Information IT Server- Health Justice Center Mental Health 140,819 Services Finance Legal Personnel Services Based Insurance Benefits Trust Services Support 2002 2001 $1,344,659 $ 873,541 $ 487,593 $ 506,869 $1,581,933 $ 346,240 $ 1,407,147 $ 6,137,611 $ 373,629 $ 1,395,401 $ 14,454,623 $ 12,513,616 4,084 - - - - 504,888 1,553,363 4,084 863 1,348,743 873,541 487,593 506,869 1,581,933 346,240 1,407,147 6,137,611 373,629 1,395,401 14,458,707 12,514,479 695,641 536,559 383,230 273,980 1,226,981 - 230,640 9,636 240,359 1,273,262 4,870,288 4,783,359 794,573 323,032 85,914 229,754 225,286 3,177 1,533,603 6,099,389 140,819 120,247 9,555,794 7,272,562 53,598 156,252 4,996 1,154 101,096 87,801 15,857 - u 7,437 2,577 430,768 459,743 1,543,812 1,015,843 474,140 504,888 1,553,363 90,978 1,780,100 6,109,025 388,615 1,396,086 14,856,850 12,515,664 35,586 232,825 (297,375) 56,293 (10,401) 1,839 (292,313) 448,455 40,000 53,000 - 10,000 - - (195,069) (142,30 13,453 1,981 28,570 255,262 (372,953) 28,586 (14,986)685 - 98,14J3 1,185 4,168 3,049 1,242 2,398 11,336 7,009 75,578 27,707 4,585 2,524 139,596 363,262 - - - - (4,320) (29,446) - - - - (33,766) (2,822) 114,671 - - I (25,47J 4,168 3,049 1,242 2,398 7,01622,43J7 75,578 27,707 4,585 2,524 105,830 449,640 (190,901) (139,253) 14,695 4,379 35,586 232,825 (297,375) 56,293 (10,401) 1,839 (292,313) 448,455 40,000 53,000 - 10,000 - - 511,976 - 614,976 514,347 - - - (440,000) - (440,000000 (150,901) (86,253) 14,695 14,379 35,586 232,825 (737,375) 568,269 (10,401) 1,839 (117,337) 902,802 512,540 (2,172) _(44,463) 18,702 77,894 (114,983) 2,694,705 728,716 167,256 480 4,038,675 3,135,874 $ 361,639 ij LJ2908,425 ,76J8 $ 33,081 $ 113,480 $ 117,842 $ 1,957,330 $ 1,296,985 $ 156,855 $ 2,319 $ 3,921,338 $ 4,038,676 180 181 DESCHUTES COUNTY, OREGON Internal Service Funds Combining Statement of Cash Flows For the Year Ended June 30, 2002 With Comparative Totals For The Year Ended June 30, 2001 Cash Flows from Operating Activities Cash received for services Cash paid for materials and services Cash paid for personal services Net Cash Flows from Operating Activities Cash Flows from Non -Capital Activities State operating grant Transfers from other funds Advance to other funds Net Cash Flows from Non -Capital Activities Cash Flows from Capital Activities Loan Proceeds, net Loan Repayments Interest paid Contributed Capital Acquisition of capital assets Proceeds from sale of capital assets Net Cash Flows from Capital Activities Cash Flows from Investing Activities Sale (Purchase) of Investments Interest received Net Cash Flows from Investing Activities Net Increase(Decrease)in Cash Cash Balance - Beginning of Year Cash Balance - End of Year Reconciliation of Operating Income to Net Cash From Operating Activities Operating income (loss) Adjustments to reconcile: Depreciation Asset Disposition Adjustment Changes to current assets and liabilities (Increase) decrease in: Accounts receivable Increase(decrease)in: Accounts payable Accrued leave Accrued claims payable Net Cash Flows from Operating Activities Total - - - (16,669) - - 114,671 40,000 53,000 10,000 (17,506) Health & 614,976 514,347 Building 4,083 1,302 (440,000) Information IT Server- 40,000 53,000 Health Justice Center Mental Health 174,976 569,018 Services Finance Legal Personnel Services Based Insurance Benefits Trust Services Support 2002 2001 $ 1,329,294 $ 873,541 $ 487,593 $ 506,869 $ 1,571,301 $ 346,240 $ 1,403,084 $ 6,104,071 $ 373,629 $ 1,395,221 $ 14,390,843 $ 12,521,547 (912,797) (318,238) (91,209) (234,203) (242,269) (3,177) (1,108,668) (5,943,294) (141,468) (125,920) (9,121,243) (6,851,715) (677,080) (532,610) (371,068) (269,533) (1,185,061) (111,448) (229,481) (9,281) {240,359) (1,273,262) (4,787,735) {4,741,354} (260,583) 22,693 25,316 3,133 143,971 343,063 64,935 151,496 (8,198) (3,961) 481,865 928,478 - - - (16,669) - - 114,671 40,000 53,000 10,000 (17,506) 511,976 614,976 514,347 11,563 4,083 1,302 (440,000) (440,000) (60,000) 40,000 53,000 10,000 7,440 (440,000) 511,976 174,976 569,018 - - - - 559,000 - - 559,000 764,546 (473,238) (31,216) (818,000) 0,439) (849,216) (147,165) (422) (4,320) (29,446) (15,131) (33,766) (450,803) - (20,466) 2,490 17,976 (6,459) (417,676) 2,391,935 200,133 (34,901) (9,600) - - (70,238) 23,972 (1,808) (3,549) (120,096) (885,494) 570,715 97,795 30,505 _2,980,825 588,890 9,500 (34,901) {30,066) 2,490 17,976 (105,774) (288,446) (1,808) {3,549) (444,078) (111,448) 96,756 (50,132) (16,669) (17,931) (69,831) (59,744) (199,544) (512,795) (17,506) (5,906) (853,304) 720,462 11,563 4,083 1,302 3,500 16,503 9,895 125,614 39,557 7,440 3,408 __ 222,865 285,425 108,319 (46,049) (15,367) (14,431) (53,328) (49,849) (73,930) (473,238) (10,066) (2,498)63{ 0,439) 1,005,887 (147,165) (422) 12,439 16,678 (15,131) 4,768 (450,803) 190,234 (21,813) (6,459) (417,676) 2,391,935 200,133 72,260 5,645 23,972 191,240 114,611 1,673,949 570,715 97,795 30,505 _2,980,825 588,890 $ 52,968 $ 71_,838 $ 18,084 1 40,650 $ 176,109 $ 119,379 $ 1,223,146 $ 760,949 $ 75,982 $ 24,046 $ 2,563,149 $ 2,980,825 $ (195,069) $ (142,302) $ 13,453 $ 1,981 $ 28,570 $ 255,262 $ (372,953) $ 28,586 $ (14,986) $ (685) $ (398,143) $ (1,184) 53,598 156,252 4,996 1,154 101,096 87,801 15,857 - 7,437 2,577 430,768 459,742 (6,113) (6,113) (19449) - - - (10,631) - (4,063) (33,540) - (180) (67,863) 7,068 (118,224) 4,794 818 (4,449) (16,983) (16,577) 617 (649) (5,673) (156,326) 235,621 18,561 3,949 12,162 4,447 41,919 1,159 355 - 82,552 42,005 441,512 155,478 596,990 185,226 $ (260,583) $ 22,693 $ 25,316 $ 3,133 $ 143,971 $ 343,063 $ 64,935 $ 151,496 $ (8,198) $ (3,961) $ 481,865 $ 928,478 182 183 DE8CHUTESCOUNTY, OREGON Building Services Comparative Balance Sheets June 3O.2OO2and June 3O.2OU1 2002 2001 ASSETS Current Assets Cash $ 52.968 $ 200.133 Investments, at market 68.708 168.198 Accrued interest 592 5.256 Accounts receivable 19,449 - Total Current Assets 141,717 373,585 Property, Plant and Equipment Land and improvements 394.980 370.400 Equipment 144.300 134.069 Accumulated depreciation Total Property, Plant and Equipment 411,114 429,811 TOTAL ASSETS 552,831 $ 803,396 Current Liabilities Accounts payable 72.818 $ 191.043 Accrued compensated leave 61,474 42,913 Total Current Liabilities 134,292 233056 Fund Equity Contributed capital 58.900 56.900 Retained earnings 361,639 512,541 Total Fund Equity 418,539 569,440 TOTAL LIABILITIES AND FUND EQUITY 552,831 $ 803,396 184 DESCHUTES COUNTY, OREGON Building Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2002 and June 30, 2001 Operating Revenues Charges for service Other Total Operating Revenues Operating Expense Personal services Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Transfers from other funds Equipment disposition Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 185 2002 2001 $ 1,344,659 $ 1,192,242 4,084 - 1,348,743 1,192,242 695,641 631,925 794,573 666,597 53,598 29,101 1,543,812 1,327,623 {195,069) (135,381) 4,168 26,988 40,000 247,840 44,168 274,828 (150,901) 139,447 512,540 373,093 $ 361,639 $ 512,540 DESCHUTES COUNTY, OREGON Building Services Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings Ending retained earnings (accumulated deficit) Variance Over Budget Under 1udget GAAP Basis Adjustments $ 24,000 $ (16,889) $ 7,111 $ (2,943) $ 4,168 1,359,490 (14,831) 1,344,659 - 1,344,659 4,500 (416) 4,084 - 4,084 1,387,990 (32,136) 1,355,854 (2,943) 1,352,911 695,693 (18,613) 677,080 18,561 695,641 786,797 (14,608) 772,189 22,384 794,573 65,500 (8,215) 57,285 (57,285) - - - - 53,598 53,598 30,000 (30,000} - - - 1,577,990 (71,436} 1,506,554 37,258 1,543,812 (190,000) • 11 (150,700) 40,000 40,000 (150,000) 39,300 (110,700) (40,201) (190,901) - 40,000 (40,201) (150, 901) 150,000 29,599 179,599 332,941 512,540 186 6::99 68:99 $ 292,740 $ 361,639 DESCHUTES COUNTY, OREGON Finance Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 71,838 $ 72,260 Investments, at market 93,186 43,529 Accrued interest 802 1,361 Total Current Assets 165,826 117,150 Property, Plant and Equipment Equipment 746,283 755,327 Accumulated depreciation (463,542) (325,934} Total Property, Plant and Equipment 282,741 429,393 TOTAL ASSETS $ 448,567 $ 546,543 Current Liabilities Accounts payable $ 6,679 $ 1,885 Accrued compensated leave 50,188 46,239 Total Current Liabilities 56,867 48,124 Fund Equity Contributed capital 480,125 500,591 Retained earnings (88,425) (2,172) Total Fund Equity 391,700 498,419 TOTAL LIABILITIES AND FUND EQUITY $ 448,567 $ 546,543 187 DESCHUTES COUNTY, OREGON Finance Comparative Statement ofRevenues, Expenses and Changes inRetained Earnings Fiscal Years Ended June 3O.2UO2and June 30,2OU1 Operating Revenues Charges for service Total Operating Revenues Operating Expense Personal services Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenaen) Interest revenues Transfers from other funds Loss onequipment disposition Total Other Revenues (Expenses) Net Income (Loss) RotainndBanningo-BeQinningofYear Retained Earnings - End of Year 188 2002 2001 873,541 $ 683,014 873,541 683,014 538.550 472.415 323.032 82.854 156.252 208.583 1,015,843 763,962 3.040 0.540 53,000 - 56,049 (86.253) (83.741) DESCHUTES COUNTY, OREGON Finance Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Variance Actual Over Budget GAAP GAAP Budget Under Basis Adjustments Basis Revenues Local Interest Charges for services Other Total revenues Expenditures Personal services Materials and services Capital outlay Depreciation Loss on disposition of equipment Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 6,000 $ (2,189) $ 3,811 $ (762) $ 3,049 863,980 7,661 871,641 - 871,641 - 1,900 1,900 - 1,900 869,980 7,372 877,352 (762) 876,590 594,426 (61,816) 532,610 3,949 536,559 243,554 (37,412) 206,142 116,890 323,032 145,000 (18,510) 126,490 (126,490) - - - - 156,252 156,252 20,000 (20,000} - - - 1,002,980 (137,738} 865,242 150,601 1,015,843 (133,000) 145,110 53,000 - (80,000) 145,110 12,110 (151,363) (139,253) 53,000 - 53,000 65,110 (151,363) (86,253) 110,000 4,502 114,502•• Fes.' $ 30,000 $ 149,612 $ 179,612 $ (268,037)$ (88,425} 189 DESCHUTES COUNTY, OREGON Legal Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 18,084 $ 5,645 Investments, at market 23,458 6,837 Accrued interest 202 215 Total Current Assets 41,744 12,697 Property, Plant and Equipment Equipment 24,979 21,400 Accumulated depreciation (15,116) (12,654) Total Property, Plant and Equipment 9,863 8,746 TOTAL ASSETS $ 51,607 $ 21,443 Current Liabilities Accounts payable $ 3,380 $ 2,562 Accrued compensated leave 54,857 42,695 Total Current Liabilities 58,237 45,257 Fund Equity Contributed capital 23,139 20,650 Retained earnings (29,769) (44,464) Total Fund Equity (6,630) (23,814} TOTAL LIABILITIES AND FUND EQUITY $ 51,607 $ 21,443 190 Legal Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2002 and June 30, 2001 Operating Revenues Charges for service Total Operating Revenues Operating Expense Personal services Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Loss on equipment disposition Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 191 $ 487,593 $ 428,758 487,593 428,758 383,230 386,514 85,914 69,036 4,996 9,415 474,140 464,965 13,453 (36,207} 1,242 3,580 (11,155) 1,242 (7,575} 14,695 (43,782) (44,463) (681 ) $ (29,768) $ (44,463} DESCHUTES COUNTY, OREGON Legal Counsel Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over(under)expenses Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) Variance Actual Over Budget GAAP GAAP Budget Under Basis Adjustments Basis $ 4,000 $ (2,638) $ 1,362 $ (120) $ 1,242 479,600 7,993 487,593 - 487,593 483,600 5,355 488,955 (120) 488,835 384,212 (13,144) 371,068 12,162 383,230 92,888 (861) 92,027 (6,113) 85,914 - - - 4,996 4,996 6,500 (6,500) - - - 483,600 (20,505) 463,095 11,045 474,140 - 25,860 25,860 (11,165) 14,695 20,000 (9,986} 10,014 (54,477) (44,463) $ 20,000 $ 15,874 $ 35,874 $ (65,642) $ (29,768) 192 DESCHUTES COUNTY, OREGON Personnel Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 40,650 $ 23,972 Investments, at market 52,730 35,254 Accrued interest 454 1,101 Total Current Assets 93,834 60,327 Property, Plant and Equipment Equipment 13,638 13,638 Accumulated depreciation (9,035) (7,881) Total Property, Plant and Equipment 4,603 5,757 TOTAL ASSETS $ 98,437 $ 66,084 LIABILITIES AND FUND EQUITY Current Liabilities Accounts payable $ 11,535 $ 15,984 Accrued compensated leave 34,077 29,630 Total Current Liabilities 45,612 45,614 Fund Equity Contributed capital 19,744 1,768 Retained earnings 33,081 18,702 Total Fund Equity 52,825 20,470 TOTAL LIABILITIES AND FUND EQUITY $ 98,437 $ 66,084 193 DEGCHUTESCOUNTY, OREGON Personnel Comparative Statement ofRevenues, Expenses and Changes inRetained Earnings Fiscal Years Ended June 30.20O2and June 3O.2OO1 Operating Revenues Charges for service Other Total Operating Revenues Operating Expense Personal services Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expensos) Interest revenues Transfers from other funds Loss on equipment disposition Total Other Revenues (Expenaeo) Net Income (Loss) RetainedEunnings-BeginningofYear Retained Earnings - End of Year 194 � 500`889 $ 437.854 506,869 438,717 273.980 246,484 229.754 154.227 1.154 5'351 504,888 406,062 1,981 32,655 2.308 10,000 4,287 12,398 612 14,379 33.267 18,702 (14,565 33,081 $ 18,702 DESCHUTES COUNTY, OREGON Personnel Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Variance Actual Over Budget GAAP GARP Budget Under Basis Adjustments Basis Revenues Local Interest Charges for services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Loss on equipment disposition Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 3,000 $ 15 $ 3,015 $ (617) $ 2,398 508,285 (1,416) 506,869 - 506,869 511,285 (1,401) 509,884 (617) 509,267 274,636 (5,103) 269,533 4,447 273,980 227,649 (26,617) 201,032 28,722 229,754 29,000 (278) 28,722 (28,722) - - - - 1,154 1,154 504,888 5,601 499,287 (31,998) 531,285 Ham (20,000) 30,597 10,597 10,000 10,000 40,597 20,597 (6,218) 4,379 10,000 (6,218) 14,379 30,000 13,726 43,726 (25,024) 18,702 $ 10,000 $ 54,323 $ 64,323 $ (31,242) $ 33,081 195 DESCHUTES COUNTY, OREGON Information Services Comparative Balance Sheets June 30, 2002 and June 30, 2001 Property, Plant and Equipment Equipment 589,765 519,527 Accumulated depreciation (395,870) (294,774) Total Property, Plant and Equipment 193,895 224,753 TOTAL ASSETS $ 611,044 $ 581,738 Liabilities Accounts payable $ 4,956 $ 21,939 Obligations under long term leases 50,330 81,546 Accrued compensated leave 161,270 119,351 Total Liabilities 216,556 222,836 Fund Equity Contributed capital 281,008 281,008 Retained earnings 113,480 77,894 Total Fund Equity 394,488 358,902 TOTAL LIABILITIES AND FUND EQUITY $ 611,044 $ 581,738 196 2002 2001 ASSETS Current Assets Cash $ 176,109 $ 191,240 Investments, at market 228,442 160,722 Accrued interest 1,967 5,023 Accounts receivable 10,631 - Total Current Assets 417,149 356,985 Property, Plant and Equipment Equipment 589,765 519,527 Accumulated depreciation (395,870) (294,774) Total Property, Plant and Equipment 193,895 224,753 TOTAL ASSETS $ 611,044 $ 581,738 Liabilities Accounts payable $ 4,956 $ 21,939 Obligations under long term leases 50,330 81,546 Accrued compensated leave 161,270 119,351 Total Liabilities 216,556 222,836 Fund Equity Contributed capital 281,008 281,008 Retained earnings 113,480 77,894 Total Fund Equity 394,488 358,902 TOTAL LIABILITIES AND FUND EQUITY $ 611,044 $ 581,738 196 DESCHUTES COUNTY, OREGON Information Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2002 and June 30, 2001 Operating Revenues Charges for service $ 1,581,933 $ 1,267,176 Total Operating Revenues 1,581,933 1,267,176 Operating Expense Personal services 1,226,981 1,211,735 Materials and services 225,286 269,849 Depreciation 101,096 96,254 Total Operating Expenses 1,553,363 1,577,838 Operating Income (Loss) 28,570 (310,662) Other Revenues (Expenses) Interest revenues 11,336 24,448 Interest expense (4,320) (2,822) State Grant - 114,671 Transfers from other funds - 206,507 Transfers to other funds - (60,000) Equipment disposition - 2,266 Total Other Revenues (Expenses) 7,016 285,070 Net Income (Loss) 35,586 (25,592) Retained Earnings - Beginning of Year 77,894 103,486 Retained Earnings - End of Year $ 113,480 $ 77,894 197 DESCHUTES COUNTY, OREGON Information Services Schedule of Revenues. Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 3O.28O2 Revenues Local Interest Charges for services Other Intergovernmental State Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Interest Contingency Total expenditures Excess (defidenoy)ofrevenues Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) Variance Actual Over Budget GAAP GAAP _Budget_ (Under) Basis Adjustments Basis $ 10.000 $ 4.149 $ 14.149 $ (2.813) $ 11.336 1.551'737 30.186 1.581.933 - 1.581.933 - - - - - - - - - - 1,561,737 34,345 1,596,082 (2,813 1,593,269 1,208.837 (21.776) 1.185.061 41,020 1.226.981 369.400 (146.03) 223.327 1.959 225.286 135.500 (27.768) 107.732 (107.732) (0) - - - 101.096 101.006 - - ' 4.320 4.320 1,831,737 (315,617 1,516,120 41,563 1,557,683 (270`000) 349.962 79.982 (44.376) 35.588 198 1 T Server -Based Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 119,379 $ 114,611 Investments, at market 154,855 96,321 Accrued interest 1,333 3,009 Total Current Assets 275,567 213,941 Property, Plant and Equipment Equipment 439,007 439,007 Accumulated depreciation (172,732) (84,931) Total Property, Plant and Equipment 266,275 354,076 TOTAL ASSETS $ 541,842 $ 568,017 LIABILITIES AND FUND EQUITY Current Liabilities Current portion of long term debt $ 279,000 $ 262,000 Total Current Liabilities 279,000 262,000 Long Term Liabilities Long term debt 145,000 421,000 Total Liabilities 424,000 683,000 Fund Equity Retained earnings 117,842 (114,983) Total Fund Equity 117,842 (114,983) TOTAL LIABILITIES AND FUND EQUITY $ 541,842 $ 568,017 199 I T Server -Based Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2002 and June 30, 2001 Operating Revenues Charges for service Total Operating Revenues Operating Expense Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Interest expense Transfers from other funds Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 200 $ 346,240 $ 166,897 346,240 166,897 3,177 277,994 87,801 84,931 90,978 362,925 255,262 (196,028) 7,009 21,045 (29,446) - 60,000 (22,437) 81,045 232,825 (114,983) (114,983) - $ 117,842 $ (114,983} I T Server -Based Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Materials and services Debt Service Depreciation Interest Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources (uses) Loan Proceeds Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) Variance Actual Over Budget GAAP GAAP Budget Under Basis Adjustments Basis $ 13,500 $ (4,805) $ 8,695 $ (1,686) $ 7,009 347,315 (1,076} 346,239 - 346,240 360,815 (5,881) 354,934 (1,686) 353,248 4,000 (823) 3,177 - 3,177 847,950 (504) 847,446 (847,446) - - - - 87,801 87,801 - - - 29,446 29,446 20,000 (20,000) - - - 871,950 (21,327) 850,623 (730,199} 120,424 (511,135) 15,446 (495,689) 728,514 232,825 559,000 - 559,000 (559,000) - 47,865 15,446 63,311 169,514 232,825 200,000 12,256 212,256 (327,239) (114,983) 247,865 i . :' 201 DESCHUTES COUNTY, OREGON Insurance Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 1,223,146 $ 1,673,949 Investments, at market 1,586,622 1,406,822 Accrued interest 13,663 43,955 Accounts receivable 4,063 - Total Current Assets 2,827,494 3,124,726 Property, Plant and Equipment Equipment 111,155 109,347 Accumulated depreciation (76,359) (60,502) Total Property, Plant and Equipment 34,796 48,845 TOTAL ASSETS $ 2,862,290 $ 3,173,571 Current Liabilities Accounts payable $ 33,003 $ 49,580 Accrued compensated leave 24,211 23,052 Accrued claims payable 834,823 393,311 Total Current Liabilities 892,037 465,943 Fund Equity Contributed capital 12,923 12,923 Retained earnings 1,957,330 2,694,705 Total Fund Equity 1,970,253 2,707,628 TOTAL LIABILITIES AND FUND EQUITY $ 2,862,290 $ 3,173,571 202 DESCHUTES COUNTY, OREGON |mooranoa Comparative Statement ofRevenues, Expenses and Changes inRetained Earnings Fiscal Years Ended June 3O.2OO2and June 3O.2OO1 Operating Revenues Charges for service Operating Expense Personal service Materials and services Depreciation Total Operating Expenses Operating Income (Lono) Other Revenues (Expenses) Interest revenues Transfers out Total Other Revenues (Expenaeo) Net Income (Lnse) Retained Earnings - Beginning of Year Retained Earnings - End of Year 203 1,407,147 1,288,072 230,640 204.825 1.533.603 993.565 15.857 15.729 1,780,100 1,214,119 (372,953 73,953 75.578 188.212 422 188,212 (737.375) 262.165 2,694,705 2,432,540 2,694,705 DESCHUTES COUNTY, OREGON Insurance Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Other Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources (uses) Variance Actual Over Budget GAAP GAAP Budget Under Basis Adjustments Basis — $ 86,000 $ 14,196 $ 100,196 $ (24,618) $ 75,578 1,226,667 180,345 1,407,012 - 1,407,012 - 135 135 - 135 1,312,667 194,676 1,507,343 (24,618} 1,482,725 261,250 (31,769) 229,481 1,159 230,640 1,259,073 (168,666) 1,090,407 443,196 1,533,603 74,674 (71,182) 3,492 (3,492) - - - - 15,857 15,857 440,315 (440,315) - - - 2,035,312 (711,932} 1,323,380 456,720 1,780,100 (722,645) 906,608 183,963 Transfers out (550,000) 110,000 (440,000) Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) (1,272,645) 1,016,608 (256,037) (481,338) (297,375) (440,000) (481, 338) (737, 375) Beginning retained earnings (accumulated deficit) 2,600,000 450,528 3,050,528 (355,823) 2,694,705 Ending retained earnings (accumulated deficit) $ 1,327,355 $ 1,467,136 $ 2,794,491 $ (837,161) $ 1,957,330 204 DESCHUTES COUNTY, OREGON Health Benefits Trust Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 760,948 $ 570,715 Investments, at market 987,075 479,641 Accrued interest 8,500 14,985 Accounts receivable 33,540 - Total Current Assets 1,790,063 1,065,341 TOTAL ASSETS $ 1,790,063 $ 1,065,341 Mel x0111 kuu Current Liabilities Accounts payable $ 619 - Accrued compensated leave 355 - Accrued claims payable 492,104 $ 336,625 Total Current Liabilities 493,078 336,625 Fund Equity Retained earnings 1,296,985 728,716 Total Fund Equity 1,296,985 728,716 TOTAL LIABILITIES AND FUND EQUITY $ 1,790,063 $ 1,065,341 205 DESCHUTES COUNTY, OREGON Health Benefits Trust Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2002 and June 30, 2001 Operating Revenues Charges for service Operating Expense Personal services Materials and services Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Transfers from other funds Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 206 $ 6,137,611 $ 5,212,377 6,137,611 5,212,377 9,636 - 6,099,389 4,550,481 6,109,025 4,550,481 28,586 661,896 27,707 66,820 511,976 - 539,683 66,820 568,269 728,716 728,716 - $ 1,296,985 $ 728,716 DESCHUTES COUNTY, OREGON Health Benefits Trust Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources Transfers in Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) Variance Over Budge Under mm Budget A ... Basis Adjustments Basis $ 60,000 $ (23,899) $ 36,101 $ (8,394) $ 27,707 6,326,915 (189,304) 6,137,611 - 6,137,611 6,386,915 (213,203) 6,173,712 (8,394) 6,165,318 8,288 993 9,281 355 9,636 6,743,367 (799,456) 5,943,911 155,478 6,099,389 100 (100) - - - 935,160 (935,160) - - - 7,686,915 (1,733,723) 5,953,192 155,833 6,109,025 t Ott 511,976 511,976 (1,300,000) 2,032,496 732,496 511,976 (164,227) 568,269 1,300,000 (243,052) 1,056,948 (328,232) 728,716 $ - $ 1,789,444 $ 1,789,444 $ (492,459) $ 1,296,985 207 DESCHUTES COUNTY, OREGON Justice Center Services Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 75,981 $ 97,795 Investments, at market 98,560 82,189 Accrued interest 849 2,569 Total Current Assets 175,390 182,553 Property, Plant and Equipment Equipment 45,014 41,465 Accumulated depreciation (23,150) (15,713} Total Property, Plant and Equipment 21,864 25,752 TOTAL ASSETS $ 197,254 $ 208,305 Current Liabilities Accounts payable $ 6,178 $ 6,827 Accrued compensated leave - 21,672 Total Current Liabilities 6,178 28,499 Fund Equity Contributed capital 34,221 12,549 Retained earnings 156,855 167,257 Total Fund Equity 191,076 179,806 TOTAL LIABILITIES AND FUND EQUITY $ 197,254 $ 208,305 208 Justice Center Services Comparative Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30, 2002 and June 30, 2001 Operating Revenues Charges for service Operating Expense Personal services Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues (Expenses) Interest revenues Total Other Revenues (Expenses) Net Income (Loss) Retained Earnings - Beginning of Year Retained Earnings - End of Year 209 ft # $ 373,629 $ 582,711 4,585 9,483 373,629 582,711 167,256 62,774 240,359 373,713 140,819 106,709 7,437 7,289 388,615 487,711 (14,986) 95,000 4,585 9,483 4,585 9,483 (10,401) 104,483 167,256 62,774 $ 156,855 $ 167,257 DESCHUTES COUNTY, OREGON Justice Center Services Schedule of Revenues, Expenses, and Changes in Retained Earnings Budget and Actual For the Year Ended June 30, 2002 Variance Actual Over Budget GAAP GARP Budget Under Basis Adjustments Basis Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Depreciation Capital Outlay Contingency Total expenditures Excess (deficiency) of revenues over(under)expenses Other financing sources (uses) Transfers out Excess (deficiency) of revenues over (under) expenses and other financing sources (uses) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) $ 6,000 $ 23 $ 6,023 $ (1,438) $ 4,585 391,645 (18,016} 373,629 - 373,629 397,645 (17,993) 379,652 (1,438) 378,214 297,609 (57,250) 240,359 - 240,359 163,111 (22,292) 140,819 - 140,819 - - - 7,437 7,437 3,649 (100) 3,549 (3,549) - 143,176 (143,176) - - - 607,545 (222,818) 384,727 3,888 388,615 (209,900) 204,825 (5,075) (100) 100 - (5,326) (10,401) (210,000) 204,925 (5,075) (5,326) (10,401) 210,000 (35,713} 174,287 (7,031} 167,256 $ - $ 169,212 $ 169,212 $ (12,357} $ 156,855 210 DESCHUTES COUNTY, OREGON Health and Mental Health Support Services Comparative Balance Sheets June 30, 2002 and June 30, 2001 2002 2001 ASSETS Current Assets Cash $ 24,046 $ 30,505 Investments, at market 31,192 25,637 Accrued interest 269 800 Accounts receivable 180 - Total Current Assets 55,687 56,942 Property, Plant and Equipment 12,878 12,878 Equipment Accumulated depreciation (6,948) (4,371) Total Property, Plant and Equipment 5,930 8,507 TOTAL ASSETS $ 61,617 $ 65,449 LIABILITIES AND FUND EQUITY Current Liabilities Accounts payable $ 6,286 $ 11,959 Accrued compensated leave - 53,012 Total Current Liabilities 6,286 64,971 Fund Equity Contributed capital 53,012 - Retained earnings 2,319 478 Total Fund Equity 55,331 478 TOTAL LIABILITIES AND FUND EQUITY $ 61,617 $ 65,449 211 Health and Mental Health Support Services Comparative Statement ofRevenues, Expenses and Changes inRetained Earnings Fiscal Years Ended June 3O.2OO2and June 3D.2001 Operating Expense Personal services Materials and services Depreciation Total Operating Expenses Operating Income (Loss) Other Revenues ( Interest revenues Loss onequipment disposition Transfers from other funds Total Other Revenues (Expeneea) Net Income (Loss) Retained Earnings - Beginning of Year RetainedEannings-EndnfYear 212 1,395,401 1,254,515 1.273.282 1.255748 120.247 101.150 2,577 3,080 1,396,086 1,359,978 2.524 8.856 - (574) - - 2,524 8,282 1.839 (07.181) 480 97,661 Health & Mental Health Support Schedule ofRevenues, Expenses, and Changes inRetained Earnings Budget and Actual For the Year Ended June 30.2OO2 Revenues Local Interest Charges for services Total revenues Expenditures Personal services Materials and services Capital Outlay Depreciation Loss nnequipment disposition Contingency Total expenditures Excess (deficiency) of revenues over (under) expenses and other financing sources (unas) Beginning retained earnings (accumulated deficit) Ending retained earnings (accumulated deficit) Variance Actual Over Budget GAAP GAAP Budget (Under) Basis Adjustments Basis $ 8.000 $ (5.027) $ 2.973 $ (449) $ 2.524 1z386z396 80O5 1,395,401 - 1,395,401O1 11394,396 3Q78 1,398,37474 1,397,92525 1.329,085 (56.723) 1.273.262 - 1.273.262 130.042 (10.695) 120.247 - 120.247 10.000 (10.000) - - - - - - 2.577 - 2.577 - - 288____L - - -__ -__ - 1,471215 OG 1,393,5K09 2,577 1,396,086 66810 44,536480 c�- ----- ----- 213 214 216 DESCHUTES COUNTY, OREGON Agency Fund Statement of Changes in Assets and Liabilities For the Fiscal Year Ended June 30, 2002 Liabilities: Accounts $ 217.351 $ 6.004.384 $ 6.195048 $ 26/587 Deferred revenues 6.176.066 105.957.201 105.922,224 6.211.042 Distribution pending tnothers 3,131,733 131,024,059 132,131,486 2/%24,3K06 217 Balance Balance July 1, 2001 |nonaoae Decrease June 30, 2002 Assets: Cash $1.795.861 $121.584.001 $ 132.492.246 $ 888.518 Investments 1.506.163 131.231.290 131.584.901 1.152.552 Accrued Interest 47.060 138.085 175.321 9.924 Property taxes receivable 6.113.228 105.938.692 105.890.213 6.161,707 Notes and contracts receivable 82,837 18,510 32,011 49,336 Liabilities: Accounts $ 217.351 $ 6.004.384 $ 6.195048 $ 26/587 Deferred revenues 6.176.066 105.957.201 105.922,224 6.211.042 Distribution pending tnothers 3,131,733 131,024,059 132,131,486 2/%24,3K06 217 218 GENERAL FIXED ASSETS ACCOUNT GROUP This account group accounts for all fixed assets of the County other than those recorded in the Enterprise and Internal Service funds 220 DESCHUTES COUNTY, OREGON Schedule of General Fixed Assets by Sources General fixed assets Land $ 3,041,697 Land improvements 1,844,466 Buildings 39,488,424 Machinery and equipment 20,053,143 Construction In Progress 659,628 Total general fixed assets $ 65,087,358 Investment in general fixed assets $ 65,087,358 Information by source is not available as of June 30, 2002. 221 DESCHUTES COUNTY, OREGON Schedule ofGeneral Fixed Assets byFunction MWEIRBIWITIN Total Land Machinery Land and Improvements Buildings Equipment General governmen $ 473,629 $ $ $ $ 473.828 General services 17.012.222 838.003 1.587.247 9.534.058 5.642.315 County roads 8.372.528 233'800 1.888.506 6.240.132 Public safety 31.895.922 1.115.688 13.328 23.503.984 7.262.923 Health and welfare 6,733,057 __1/087,408 4.895.092 749.857 Total general fixed assets $ 65,087,358 $ 3,041,697 $ 1,844,466 $ 39,832,240 $ 20,368,956 222 DESCHUTES COUNTY, OREGON Schedule of Changes in General Fixed Assets by Function General Fixed Assets July 1, 2001 tt. Increases Decreases General Fixed Assets June 30, 2002 General government $ 479,721 $ $ 6,000 $ 473,721 General Services 15,477,033 1,147,113 576,149 16,047,997 County roads 8,354,852 241,097 68,236 8,527,713 Public safety 33,194,597 268,418 199,262 33,263,753 Health and welfare 6,698,398 88,292 12,516 6,774,174 Total general fixed assets $ 64,204,601 $ 1,744,920 $ 862,163 $ 65,087,358 223 224 This account group accounts for all long-term debt legally payable from general revenues and backed by the full faith and credit of the County other than those recorded in the Enterprise and Internal Service funds 226 Schedule nfGeneral nnDebt June 3O.2OO2 Amount available and tobm provided for the payment ofgeneral long-term debt and accrued vacation and compensatory time payable: Accrued compensated absences Amount to be provided 3,463,306 Capital leases payable Amount to be provided 1,421,291 Loans payable Amount to be provided 729,470 General obligation & ltd tax pension bonds payable Amount available indebt service funds 484.809 Amount tobeprovided 32,739,820 33,224,629 Special assessment bonds Amount available indebt service funds 1.229.785 Amount to be provided �- 330,215 1,560,000 Certificates of participation Amount available indebt service funds 1.304.573 Amount tobeprovided 9770427 Total amounts available and to be provided $ 51,473,696 General long-term debt payable and accrued vacation and compensatory time payable: Accrued compensated absences $ 3,463.306 Capital leases payable 1.421.291 Loans payable 728.470 General obligation & ltd tax pension bonds payable 33.224.629 Special assessment bonds 1.660.000 Certificates ofpardcipation 11075000 227 228 ` L DESCHUTES COUNTY, OREGON Schedule of Expenditures of Federal Awards June 30, 2002 230 Federal Disbursements/ Federal Grantor/Pass through Grantor CFDA # Expenditures U.S. Department of Health and Human Services Community Prevention Coalitions (Partnership) Demonstration Grant 93.194 68,000 Center for Disease Control -Investigations and Technical Assistance 93.283 12,259 Medical Assistance Program 93.778 227,525 Medical Assistance Program 93.778 173,938 Medical Assistance Program 93.778 2,370 Passed through State Health Department Acquired Immunodeficiency Syndrome (AIDS) Activity 93.118 11,289 Family Planning Services 93.217 32,180 Immunization Grants (Noncash Assistance - Vaccine) 93.268 3,955 Immunization Grants (Noncash Assistance - Vaccine) 93.268 127,811 HIV Care Formula Grants 93.917 49,263 Breast & Cervical Cancer Early Detection Programs 93.919 140,860 Diabetes Control Programs and Evaluation of Surveillance Systems 93.988 13,522 Maternal and Child Health Services Block Grant to the States 93.994 20,965 Passed through State Mental Health Division Block Grants for Community Mental Health Services 93.958 142,973 Block Grants for Prevention and Treatment of Substance Abuse 93.959 66,488 Passed through Oregon Youth Services Commission Promoting Safe and Stable Families 93.556 28,501 Child Care and Development Block Grant 93.575 6,991 Social Service Block Grant 93.667 87,007 Title V -Delinquency Prevention Program 16.548 50,097 TOTAL DEPT OF HEALTH AND HUMAN SERVICES 1,265,994_ Environmental Protection Agency State Public Water System Supervision 66.432 17,360 Capitalization Grants for Drinking Water State Revolving Fund 66.468 26,495 Superfund Innovative Technology Evaluation Program 66.807 631,178 TOTAL ENVIRONMENTAL PROTECTION AGENCY 675,033 U.S. Department of Education Passed through State Mental Health Division Safe and Drug Free Schools and Communities State Grants 84.186 49,887 TOTAL DEPARTMENT OF EDUCATION 49,887 U.S. Department of Justice Juvenile Accountability Incentive Block Grants 16.523 43,538 Juvenile Justice and Delinquency Prevention -Special Emphasis 16.541 80,000 Executive Office for Weed and Feed 16.595 330,054 Public Safety Partnership and Community Policing Grants 16.710 189,447 Drug Free Communities Support Program 16.729 75,000 230 Passed through the Department of Oregon State Police Local Law Enforcement Block Grant 16.592 14,891 TOTAL DEPARTMENT OF JUSTICE 732,930 U.S. Department of Agriculture Passed through State Health Department School Breakfast Program 10.553 14,853 National School Lunch Program 10.555 22,831 Special Supplemental Nutrition Program for Women, Infants and Children 10.557 301,782 Schools and Roads Grants to States 10.665 4,165,061 TOTAL US DEPARTMENT OF AGRICULTURE 4,504,527 U.S. Department of Housing and Urban Development (HUD) Passed through Economic Development Department Community Development Block Grant/State's Program 14.228 106,417 TOTAL HOUSING AND URBAN DEVELOPMENT 106,417 Federal Emergency Management Agency (FEMA) Project Impact -Building Disaster Resistant Communities 83.551 153,469 TOTAL FEDERAL EMERGENCY MANAGEMENT AGENCY 153,469 U.S. Department of the Interior National Park Service Passed through State Parks Department Non -Sale Disposals of Mineral Material 15.214 19,948 Payments in Lieu of Taxes 15.226 247,700 TOTAL DEPARTMENT OF THE INTERIOR 267,648 U.S. General Services Administration Passed through State Department of Administrative Services Acquisition Value of Federal Surplus Property 39.003 743 TOTAL DEPARTMENT OF GENERAL SERVICES 743 TOTAL FEDERAL FINANCIAL ASSISTANCE *Major Program 7,756,648 Notes: (I)This schedule is prepared upon the modified accrual basis of accounting. (2)Per Paragraph 205, OMB Circular A-133, this schedule does not include MEDICAID/MEDICARE payments, Federal Revenue Sharing Funds, Federal Forest Fees, and Oregon and California Land Grant Counties payments. 231 Schedule of Property Taxes Transactions - All County Taxes Fiscal Year Ended June 30, 2002 Tax Year Beginning Balance and 2001-02 Levy Adjustments Interest (Discount) Turnovers from County Treasurer Taxes Receivable June 30, 2002 Prior $ 18,183 $ (357) $ 5,880 $ 9,741 $ 13,965 1991-92 3,758 (263) 935 1,876 2,554 1992-93 2,752 (180) - - 2,572 1993-94 8,788 (330) - - 8,459 1994-95 1,926 (1,502) - - 424 1995-96 14,496 (2,814) 1,219 3,210 9,690 1996-97 26,363 (6,000) 1,493 3,715 18,142 1997-98 245,116 (24,865) 67,964 258,262 29,953 1998-99 736,046 (76,657) 121,755 539,315 241,830 1999-00 1,799,677 (75,226) 174,800 1,123,940 775,311 2000-01 4,841,994 (120,340) 221,173 3,101,341 1,841,485 2001-02 134,020,940 (376,372} (2,976,079) 125,830,670 4,837,819 TOTALS $ 141,720,039 $ (684,905) $ (2,380,860) $ 130,872,070 $ 7,782,204 Tax offsets and adjustments Undistributed Interest TOTAL CASH COLLECTIONS Summarized by Fund Type General Fund Special Revenue Funds Debt Service Funds Proprietary Funds Agency Funds 232 71 75,259 130,947,400 $ 693,806 639,625 175,141 111,925 6,161,707 $ 7,782,204 DE8CHUTESCOUNTY, OREGON Schedule ofBond Principal and Interest Transactions Fiscal Year Ended June 30, 2002 Other Bonds PERS, Series 2OO2 -_ _5,429,586 19,9:30 5,409/656 County Service Districts Redmond Library Series 19S5 1.076344 Bond Principal 944974 Bend Library Series 1996 Outstanding New Issue Matured and Outstanding SunhverLibrary Series 1S96 July 1, 2081 2001-02 Paid June 30, 2002 General Obligation Bonds 9.098.344 - 456,370 8/63V9,974 Jail Bonds 71.157 71,157 97,205 Series 1992 $ 635.000 $ - $ 310.000 $ 325.000 Series 1993 1.760.000 - 120.000 1.040.000 Refunding Issue 1S98 4'905.000 40.000 4.865.000 Public Safety Series 1S9G 12.870.000 - 525.000 12.345.000 Fairgrounds Series 13QO 24,300IK00� -_ 550Ix00} 2},75I{000 Totals 44,470,000 -_ 1,545,000 42^825,000 Special Assessment Issues 1992 Series 155.000 55.000 100.000 1996 Series 350.000 70.000 280.000 2000 Series 1�55,008 �_.75,{00 1,1IK0,{X0} Totals 1760,000 �_ 2D[K00X} 1,560,000 Other Bonds PERS, Series 2OO2 -_ _5,429,586 19,9:30 5,409/656 County Service Districts Redmond Library Series 19S5 1.076344 - 131.370 944974 Bend Library Series 1996 7,075i00 280.00 6,795.00 SunhverLibrary Series 1S96 845,000 -_ 45/000 90X},0{0 Totals 9.098.344 - 456,370 8/63V9,974 Total All Issues $ 55,326,344 $ 5,429,586 $ 2,221,300 $ 58,534,630 General Obligation Bonds Jail Bonds Series 1992 Series 1993 Refunding Issue 1SSO Public Safety Series 1S88 Fairgrounds Series 19Sd Totals Special Assessment Issues 1992 Series 1996 Series 2000 Series Totals Other Bonds PERS, Series 20O2 County Service Districts Bond Interest Outstanding Outstanding July 1, 2001 Matured Paid June $ 24,968 $ 24,968 $ - 96,970 95.870 ' 213,458 213,458 - 642.153 642.153 - 1,316,282 1,316,282 2,293,831 2,293,831 - 7.960 7'960 - 18.088 18.088 - 71.157 71,157 97,205 97,205 49,846 49,846 Redmond Library Series 1995 - 53,630 53,630 ' Bend Library Series 1998 383.338 883.338 SunhverLibrary Series 1998 -_ 52,688 52,680 - Totals -_ 489,650 489,656 - Total All Issues $ 2,930,53� $~~~_~~~~,��. 233 DESCHUTES COUNTY, OREGON Schedule of Future Bond Requirements General Obligation Bond Issues As of June 30, 2002 (Updated for September 12, 2002 Advanced Refunding) TOTALS $ 325,000 $ 8,531 1 4,865,000 $ 1,378,997 $ 125,000 1 2,875 $ 1,565,000 $ 299,082 $ 2,730,000 $ 330,040 $ 10,035.000 $ 3,579,958 $ 4,195,000 $ 720,475 $ 20870,000 $9,086,319 $ 44,710,000 $ 15,406,257 234 235 1992 Series Refunding Issue 1998 1993 Series 2002 Refunding Issue (1993 Series) Public Safety 1996A 2002 Refunding Issue Fairgrounds 2002 Refunding Issue Fiscal Year Princi Into s Pri �110 oal Interes es rind I est Principal Interes $adss Principal (1996A Series -Pub SafeN1 1996 Series Fairpmunds Totals Intere Principal Interest Principal Interest Princi el Interest Principal Interest 2002-03 $ 325,000 $ 8,531 $ 40,000 $ 211,898 $ 125,000 $ 2,875 $ 30,000 $ 36,427 $ 585,000 $ 124,650 $ 165,000 $ 307,928 $ 635,000 $ 225,675 $ 380,000 $ 643,858 $2,285,000 $1,561,742 2003-04 2004-05 - - 400,000 203,108 - - 145,000 46,919 645,000 98,810 45,000 407,271 730,000 191,550 130,000 854,644 2,095,000 1,802,302 - 405,000 186,805 - - 145,000 42,569 715,000 69,785 45,000 406,371 830,000 152,550 130,000 850,744 2,270,000 1,708,824 2005-06 2006-07 - - 425,000 169,684 - 145,000 38,219 785,000 36,895 45,000 405,494 940,000 108,300 135,000 846,794 2,475,000 1,605,386 2007-08 - - 445,000 151,409 - - 145,000 34,958 910,000 404,369 1,060,000 42,400 140,000 813,694 2,700,000 1,478,828 - - 460,000 132,178 - _ 150,000 30,144 - - 1,000,000 370,244 - 1,320,000 615,544 2,930,000 1,348,770 2008-09 2008'10 - - 485,000 111,854 - - 150,000 24,519 - _ 1,070,000 332,744 - 1,450,000 763,76 3,155,000 1,232,886 2010-11 - - 510,000 89,958 - _ 160,000 19,394 - - 1,150,000 293,958 - - 1,575,000 713,7844 3,395,000 1,117,092 - - 535,000 88,573 - - 160,000 14,208 -• 1,255,000 236,458 - 9,725,000 646,050 3,675,000 983,285 2011-12 2012-13 - - 565,000 41,399 - - 165,000 8,734 1,345,000 194,100 - - 1,880,000 571,200 3,955,000 615,133 2013-14 - - _ 595,000 14,131 - _ 170,000 2,975 - - 1,445,000 143,025 - - 2.035,000 503,863 4,245,000 663,994 - - - - 1,560,000 78,000 - - 2,200,000 431,375 3,760,000 509,375 2014-15 - _ _ _ _ _ _ _ - _ - - - 2,395,000 328,625 2,395,000 328,625 2015-16. - _ _ _ _ _ _ _ _ - 2,615,000 203,375 2,615,000 203,375 2016-17 - _ _ - - - - - - 2,760,000 69000 2,760,000 69,000 TOTALS $ 325,000 $ 8,531 1 4,865,000 $ 1,378,997 $ 125,000 1 2,875 $ 1,565,000 $ 299,082 $ 2,730,000 $ 330,040 $ 10,035.000 $ 3,579,958 $ 4,195,000 $ 720,475 $ 20870,000 $9,086,319 $ 44,710,000 $ 15,406,257 234 235 Schedule ofFuture Bond Requirements Special Assessment Bond Issues AaofJune 3O.2OO2 TOTAL 236 1992 Series 1996 Series 2000 Series Totals Fiscal Year Principal Interest Principal Interest Principal Interest 'Principal Interest 2002{3 $ 180.000 $ 5.100 $ 75.000 $ 14.588 $ 80.000 $ 66.700 $ 255.000 $ 86.388 2003-04 - - 70.008 10.763 90.000 82.100 100.000 72.863 2004-05 - - 65.000 7.087 100.000 58.638 165.000 83.725 2005-06 - - 78.000 3.675 110.000 50.888 180.000 54.563 2000-07 - - 120.000 44.275 120.000 44.275 2807-08 - ' - - 160.000 36.800 160.000 38.800 2008-08 ' ' ' - 200.000 27.025 200.000 27.025 2003-10 ' - ' - 320.000 14.950 320.000 14.950 TOTAL 236 DEGCHUTESCOUNTY, OREGON Schedule ofFuture Bond Requirements County Service District Issues AsofJune 5D.2OO2 TOTALS $ 944,973 $ 905,028 237 Redmond Library CSD Bend Library CSD.. Sunriver Library CSID 1995 Series 1996 Series 1996 Series Totals Fiscal Year Principal bnteresi Principal Interest Principal Interest Principal Interest 2002'03 $ 124.026 * 60.974 $ 315.000 $ 308.288 $ 45.000 $ 50.100 $ 484.026 $ 479.362 2003-04 116.865 65.137 350.000 351.356 45.000 47.513 511.865 467.006 2004'05 109.899 75.101 885.000 332.544 50.008 44.825 544.899 452.570 2005'06 103`150 81.850 430.000 811.850 50.000 43.375 503.150 436.075 2006-07 96'627 88.378 470.000 288.738 55.000 39.750 621.027 416.800 2007-08 90.843 84.657 520.000 263^475 60,000 30.835 670.343 394.967 2008-09 84.503 100'697 570.000 235.525 80.000 33.585 714.303 369.817 2009-10 78.514 108.486 825.000 204.888 65.000 30.295 768.514 341.869 2010-11 72.983 112.019 685.000 171.294 65.000 20.688 822.983 310.000 2011-12 88.265 118.735 745.000 13*.475 75.000 23.048 888.205 274.258 2012-13 - - 015.000 93.500 75.000 10.810 890.000 112.310 2018-14 - 805.000 48.875 80.000 14.535 305.000 65.210 2O14-13 - 85OUO . SS75 . 05OOD . g .975 90000 5,130 90000 5,130 TOTALS $ 944,973 $ 905,028 237 238 Schedule of Certificates of Participation Transactions Fiscal Year Ended June 30, 2002 Welcome Center Issue 1998 Government Center Issue 6/1/99 Redmond Building Issue 5/1/94 CDD Building Issue 1996 HHS/BJCC Issue 1999 Totals $ 11,685,000 $ - $ 610,000 $ 11,075,000 Interest Outstanding July 1, 2001 Matured _ $ - $ 61,681 $ - 38,545 - 16,480 - 114,830 - 346,573 Outstanding Paid June 30, 2002 61,681 $ - 38,545 - 16,480 - 114,830 - 346,573 - $ - $ 578,109 $ 578,109 $ 239 Principal Outstanding New Issue Matured and Outstanding July 1, 2001 2001-02 Paid June 30, 2002 Welcome Center Issue 1998 $ 995,000 $ - $ 90,000 $ 905,000 Government Center Issue 6/1/99 900,000 - 95,000 805,000 Redmond Building Issue 5/1/94 260,000 - 25,000 235,000 CDD Building Issue 1996 2,110,000 - 95,000 2,015,000 HHS/BJCC Issue 1999 7,420,000 - 305,000 7,115,000 Welcome Center Issue 1998 Government Center Issue 6/1/99 Redmond Building Issue 5/1/94 CDD Building Issue 1996 HHS/BJCC Issue 1999 Totals $ 11,685,000 $ - $ 610,000 $ 11,075,000 Interest Outstanding July 1, 2001 Matured _ $ - $ 61,681 $ - 38,545 - 16,480 - 114,830 - 346,573 Outstanding Paid June 30, 2002 61,681 $ - 38,545 - 16,480 - 114,830 - 346,573 - $ - $ 578,109 $ 578,109 $ 239 oean*uTsaCOUNTY, OREGON Schedule ofFuture Certificates ofParticipation Requirements As of June 30, 2002 141240 Welcome Center Government Center Redmond Building CommunitV Development tHSIBJUCC _Series 1990_ Issue 6£00 Issue 5£-94 1996 Series Issue 1999A Totals Fiscal Year Principal Interest Principal interest Principal Interest Principal Interest Principal Interest EMcjipal Interest znnz-nn $ 95,000 * 55.904 u 100.000 * 34.6ee $ 30,000 * 14.980 $ 100.000 $ 110.100 m 315,000 * 334.220 $ e40.000 $ 549.902 zooa-n* 105.000 49.582 105.000 30.518 30,000 13.120 105.000 105.025 330,000 321.148 675.000 519.423 oon«-os 110.000 *2.712 110.000 2e.1e0 30,000 11.200 110.000 99,595 a^n.onu 307.453 700,000 *87.150 zons-ua 125.000 35.124 115.000 21.515 35,000 9.280 115.000 93,800 355,000 293,003 745,000 *52.722 noos'nr 130.000 26.804 120.000 1e.570 35,000 T.o*o 120.000 87,630 370,000 277.738 r/s.000 *15.782 2007-08 140.000 17.920 125.000 11.350 35,000 *.000 130.000 au.*^n 385,000 261.643 815.000 376,653 zona'oy 200.000 6,650 1ao.000 o.non 4n.uno z.son 135.000 73.515 *no.00n 244.703 910.000 uo».orn 2009-10 ' - ' 145.000 65,395 420.000 226.478 *ss.oun 2e1.873 2010-11 - ' - ' - 150,000 56.840 440.000 207,158 590,000 263,998 2011-12 160.000 *r.vao 460.000 186.478 620,000 234,328 2012'13 - ' - - ' 170,000 38,280 485000 1e4.398 655,000 202.678 2013-14 180,000 28,130 510,000 1*0,633 690,000 1e8J63 2014-15 ' 190,000 17,400 535,000 115,643 725,000 133,043 2015-16 - ' - 205,000 5,9*5 5e0,000 89,160 resmm 95,/05 2016-17 ' - - 590,000 *1.160 590,000 e1.160 2017-18 __-615,000 31,365 615,000 —__31,365 /or«Ls 141240 DESCHUTES COUNTY, OREGON Schedule of Receipts and Disbursements of Property Taxes Fiscal Year Ended June 30,2002 242 Property Adjustment Taxes Property Taxes for Deferred Levies Property Tax Receivable County Funds Collected Revenues Purchased Revenues June 30, 2002 General Fund 9,918,804 556,032 _18( 4,899) 10,289,937 693,806 Special Revenue Funds Sheriff 8,381,189 649 8,381,838 499,700 County 911 CSD 1,499,857 76 1,499,933 89,405 Extension - 4H CSD 207,660 11 207,671 12,402 Black,Butte Ranch CSD 404,900 (37 - 404,863 24,642 Total Special Revenue Funds 10,493,606 699 - 10,494,305 626,149 Debt Service Funds Public Safety Bonds 1,812,120 (1,008) 1,811,112 118,202 Bend Library CSD 622,917 (349) 622,568 40,085 Redmond Library CSD 171,728 (143) 171,585 10,992 Sunriver Library CSD 87,921 40 - 87,881 5,862 Total Debt Service Funds 2,694,687 (1,540) - 2,693,146 175,141 Capital Projects Funds General County Projects 344,267 2,611 - 346,878 13,476 Proprietary Funds Fairground Bonds 1,556,655 1,451 - 1,558,106 111,925 Total County Funds 25,008,019 559,253 (184,899} 25,382,372 1,620,496 Other Taxing Districts 100,822,651 - 184,899 101,007,551 6,161,707 Totals 125,830,670 559,253 - 126,389,923 7,782,204 242 4 L 244 Table 1 DESCHUTES COUNTY, OREGON General Governmental Expenditures by Function (1) Last Ten Fiscal Years (amounts expressed in thousands) 245 Health Fiscal General General County Public and Debt Year Government Services Education Roads Safety Welfare Service Total 1993 $ 2,066 $ 10,074 1,083 $ 5,582 $ 6,481 $ 4,726 $ 2,283 $32,295 1994 2,019 10,620 1,231 5,956 7,051 5,885 1,826 34,588 1995 2,405 12,260 1,109 6,599 8,912 7,302 2,307 40,894 1996 2,634 13,546 1,056 6,180 9,890 7,864 1,795 42,965 1997 2,821 16,178 1,033 6,427 11,141 8,195 4,313 50,108 1998 1,378 16,715 988 8,510 13,833 10,671 6,617 58,712 1999 528 19,262 971 8,122 18,868 11,679 11,422 70,852 2000 577 15,294 945 8,325 21,662 16,856 5,900 69,559 2001 599 16,812 938 8,853 23,736 20,363 4,326 75,627 2002 676 21,489 1,113 9,847 25,740 22,059 4,476 85,400 245 Table 2 DESCHUTES COUNTY, OREGON General Governmental Revenues by Source (1) Last Ten Fiscal Years (amounts expressed in thousands) (1) Includes general, special revenue and debt service funds. 246 Licenses Charges Fiscal and Inter- for Interest Year Taxes Permits governmental Services Fines Earnings Miscellaneous Total 1993 $ 10,844 $ 4,118 $ 15,418 $ 2,222 $ - $ 531 $ 327 $ 33,460 1994 12,235 4,674 17,509 2,668 - 574 570 38,230 1995 16,572 4,800 20,532 2,992 - 997 1,544 47,437 1996 17,891 6,717 20,250 2,980 - 1,087 444 49,369 1997 20,037 6,552 22,295 3,009 - 1,265 454 53,612 1998 24,064 10,776 23,165 2,417 - 1,381 557 62,360 1999 28,569 9,913 27,169 4,068 - 1,412 532 71,663 2000 25,414 6,788 31,756 6,774 - 1,805 705 73,242 2001 25,600 6,736 35,057 7,879 - 1,972 1,051 78,295 2002 28,047 2,373 40,461 12,938 - 803 6,297 90,919 (1) Includes general, special revenue and debt service funds. 246 Table 2A DESCHUTES COUNTY, OREGON General Governmental Tax Revenues by Source Last Ten Fiscal Years (amounts expressed in thousands) 247 Transient Fiscal Property Room Year Tax Tax Total 1993 $ 9,009 $ 1,835 $ 10,844 1994 10,232 2,003 12,235 1995 14,367 2,205 16,572 1996 15,580 2,311 17,891 1997 17,546 2,491 20,037 1998 21,462 2,602 24,064 1999 25,719 2,850 28,569 2000 22,520 2,894 25,414 2001 22,638 2,962 25,600 2002 25,008 3,022 28,030 247 DESCHUTEGCOUNTY, OREGON Property Tax Levies and Collections Last Ten Fiscal Years (amounts expressed inthousands) (1)Net ofdiscounts and adjustments. 248 Percent of Ratio of Total Ratio of Current Delinquent Tax Collections Outstanding Delinquent Fiscal Total Tax Current Tax Tuxes Tax Total Tax to Total Tax Delinquent Taxes toTotal YeurLevy _ Collections Collected Oo||nn|iono Collections Taxes Tax 1995 $ 8.917 $ 8.264 92.796 $ 581 8.845 99.2% $ 1.025 11.5% 1994 10.313 9.852 93.5 611 18.263 99.5 1.083 10.5 1895 14.698 13,752 93.8 888 14.640 98.6 1.400 9.5 1996 15.570 14.601 937 988 15.584 100.1 1.405 9.4 1937 17.729 16.044 93.9 912 17.556 98.0 1.566 8.8 1998 21,608 20.400 04.2 1.003 21,469 99.1 1.839 8.5 1899 25.743 24.470 95.1 1.328 25'798 100.2 1.763 6.8 2000 22.503 21.800 96.0 910 22.510 100.0 1.417 6.3 2001 24.287 23.304 96.0 038 24.142 99.4 1.585 0.5 2002 27.303 26.809 80.3 1.018 27.885 99.9 1.620 5.9 (1)Net ofdiscounts and adjustments. 248 111151,117K. DESCHUTES COUNTY, OREGON Assessed and Estimated Actual Value of Property Last Ten Fiscal Years (amounts expressed in thousands) Source: Deschutes county Assessor's Department and Oregon Department of Revenue 249 Real Property_ Personal Property Manufactured Homes Public Utilities Exemptions Total Fiscal Assessed Estimated Assessed Estimated Assessed Estimated Assessed Estimated Real Assessed Estimated Year Value Actual Value Value Actual Value Value Actual Value Value Actual Value Property Value Actual Value 1993 $4,785,130 $ 4,785,130 $ 120,980 $ 120,980 $ 42,559 $ 42,559 $ 160,396 $ 160,396 $ 7,332 $ 5,101,733 $ 5,109,065 1994 5,411,829 5,411,829 118,452 118,452 45,562 45,562 224,541 224,541 6,570 5,793,814 5,800,364 1995 5,427,590 5,427,590 146,689 146,689 49,112 49,112 233,720 233,720 6,578 5,850,533 5,857,111 1996 6,632,705 6,632,705 161,816 161,816 52,501 52,501 242,975 242,975 6,717 7,083,280 7,089,997 1997 7,278,547 7,278,547 175,101 175,101 56.394 56,394 230,778 230,778 6,800 7,734,020 7,740,820 1998 6,556,553 7,814,494 192,301 199,617 52,375 61,023 240,338 242,982 7,931 7,033,636 8,318,116 1999 6,907,243 8,420,905 202,600 204,874 55,422 64,660 234,813 246,645 9,138 7,390,940 8,937,084 2000 7,528,325 9,452,053 228,798 230,424 61,738 69,871 271,998 278,491 10,344 8,080,515 10,030,839 2001 8,231,343 10,543,865 252,161 253,257 67,481 77,596 272,699 300,509 11,111 8,812,573 11,175,227 2002 8,953,574 12,016,020 277,972 278,404 71,493 78,095 315,922 332,186 12,958 9,606,003 12,704,705 Source: Deschutes county Assessor's Department and Oregon Department of Revenue 249 DESCHUTEGCOUNTY, OREGON Property Tax Rates Direct and Overlapping Governments (Per $1'OOOcfAssessed Value) Last Ten Fiscal Years 250 Other Districts Total Cities and $ 16.04 0.15 Fiscal Deschutes 14.27 Fire Urban 0.06 11.63 YeerCo ----' --��- Education -------- Oi�ddo ------- Renewal Parks U�� _�m�sry_ 1893 $ 1.77 $ 11.26 $ 1.00 $ 1.43 $ 0.42 $ - 1994 1.83 10.36 0.97 1.44 0.39 - 1995 2.33 9.06 0.90 1.45 0.37 - 1996 2.23 6.53 0.88 1.44 0.64 0.03 1997 2.25 6.32 0.87 1.42 0.60 0.11 1998 3.04 7.03 1.01 1.72 8.66 0.15 1999 2.87 7.00 1.02 1.68 0.58 0.67 2000 2.79 7.15 0.88 1.96 0.64 0.66 2001 2.72 6.86 0.78 2.00 0.64 0.65 2002 2.82 6.91 0.84 2.05 0.65 0.65 250 Other Districts Total $ 0.16 $ 16.04 0.15 15.14 0.16 14.27 0.06 11.79 0.06 11.63 0.07 13.68 0.06 13.88 0.07 14.15 0.06 13.71 0.04 13.96 DE8CHUTE8COUNTY, OREGON Principal Taxpayers June 3O.2OO2 (amounts expressed in thousands) Taxpayer Type of Business QWEST Corporation Telephone Utility PG&EGas Transmission WW Electric and Gas Utility FAC!RCORP(PP&L) Electric Utility Eagle Crest Inc Resort and Golf Course Cascade Natural Gas Corporation Gas Utility SunhvorResort Limited Partnership Resort and Golf Course NbBachelor Inc Ski Resort SimaMountain View LLC Retail Shopping Development Bonnett Properties Ltd Real Estate Development Brooks Resources Corporation Real Estate Development Current Taxes Percentage of Total Assessed Valuation $ 66,003 $ 045 0J5% 05,308 913 0.97 49.123 638 0.56 34.823 454 0.40 24.751 337 0.28 29.986 808 0.34 27.960 303 0.32 19.760 290 0.22 19.014 278 0.22 18,125 261 0.21 4.25% 8nunm: Deschutes County Assessors Office, 2UO1-2OO2Summary nfAssessment and Tax Roll 251 Table 7 DESCHUTES COUNTY, OREGON Special Assessment Billings and Collections Last Ten Fiscal Years (amounts expressed in thousands) Special Fiscal Special Assessment Assessments Year Billings Collected 1993 $ 181 374 1994 162 310 1995 135 317 1996 141 771 1997 137 323 1998 177 520 1999 130 333 2000 175 745 2001 209 366 2002 393 393 252 OESCHUTES COUNTY, OREGON Computation ofLegal Debt Margin June 30.20O2 (amounts expressed in thousands) Assessed valuations: Assessed value Add back: exempt real property Total assessed value Legal debt margin: Debt limitation -2 percent of total real market value Debt applicable tolimitation: Total bonded debt Less: Special assessment bonds Revenue bonds Amount available for repayment ofgeneral obligation bonds Total debt applicable holimitation Legal debt margin 253 $ 58,535 1,560 485 56,490 $ 135,889 Table 9 DESCHUTES COUNTY, OREGON Ratio of Net General Obligation Bonded Debt To Assessed Value and Net General Obligation Bonded Debt Per Capita Last Ten Fiscal Years *Amounts expressed in thousands. (1) U.S. Department of Commerce, Bureau of Economic Analysis (2) From Table 4. (3) Amount does not include special assessment bonds and revenue bonds. (4) Amount available for repayment of general obligation bonds. (5) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 254 Ratio of Net Debt Payable Bonded Net Gross Less Debt from Net Debt to Bonded Fiscal Population Assessed Bonded Service Enterprise Bonded Assessed Debt per Year (1)* Value (2)* Debt (3)* Fund (4)* Revenues * (5) Debt* Value Capita 1993 88 5,101,733 9,500 - - 9,500 0.19 107.95 1994 91 5,793,814 9,475 21 - 9,454 0.16 103.89 1995 95 5,850,533 9,195 148 - 9,047 0.15 95.23 1996 99 7,083,280 33,087 93 - 32,994 0.47 333.27 1997 102 7,734,020 58,952 (90) - 59,042 0.76 578.84 1998 106 7,033,636 58,007 418 - 57,589 0.82 543.29 1999 111 7,390,940 57,272 1,182 - 56,090 0.76 505.32 2000 115 8,080,515 55,380 1,056 - 54,324 0.67 472.38 2001 117 8,812,573 53,566 455 24,300 28,811 0.33 246.25 2002 122 9,606,003 56,974 485 23.750 32,739 0.34 268.35 *Amounts expressed in thousands. (1) U.S. Department of Commerce, Bureau of Economic Analysis (2) From Table 4. (3) Amount does not include special assessment bonds and revenue bonds. (4) Amount available for repayment of general obligation bonds. (5) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 254 Table 10 DESCHUTES COUNTY, OREGON Ratio of Annual Debt Service Expenditures For General Obligation Bonded Debt (1) to Total General Governmental Expenditures Last Ten Fiscal Years (amounts expressed in thousands) (1) General obligation bonds reported in the enterprise funds and special assessment debt with government commitment have been excluded. (2) Excludes bond issuance and other costs. (3) From Table 1. (4) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 255 Total Debt Service to General General Fiscal Total Debt Governmental Governmental Year Principal (4) Interest (2) (4) Service Expenditures (3) Expenditures 1993 $ - $ - $ - $ 32,295 0.0% 1994 25 703 728 34,588 2.1 1995 280 685 965 40,894 2.4 1996 455 464 919 42,965 2.1 1997 675 2,871 3,546 50,108 7.1 1998 945 3,092 4,037 58,712 6.9 1999 5,790 2,927 8,717 70,852 12.3 2000 1,627 2,942 4,569 69,559 6.6 2001 1,344 1,521 2,865 75,627 3.8 2002 1,451 1,458 2,909 85,400 3.4 (1) General obligation bonds reported in the enterprise funds and special assessment debt with government commitment have been excluded. (2) Excludes bond issuance and other costs. (3) From Table 1. (4) Fairgrounds General Obligation Bond Debt moved to proprietary fund in fiscal year 2000-01. 255 DE8CHUTE@COUNTY, OREGON Computation ofDirect and Overlapping Bonded Debt General Obligation Bonds June 3O.2O02 (amounts expressed |nthousands) Net General Obligation Percentage Amount Bonded Debt Applicable to Applicable to nt Jurisdiction Outstanding Government Governme I Overlapping: Bend Library Service District Black Butte Ranch RFpD Central Oregon Community College City ofBend City ofRedmond Deschutes County School District 1 (Bend-LaPine) Deschutes County School District 2 (Redmond) Deschutes County School District G (Sisters) LePine RFPD Lo Pine Special Sewer District Redmond Library District SunriverLibrary District Total 6,679 743 9,645 7,130 2,955 134,590 �,]:- ff FQ 6,679 743 7,908 7,130 2.055 134,590 98.7543 173 100.0000 285 100.0000 930 100.0000 887 $ 229,641 (1) Excluding general obligation bonds reported inthe enterprise funds and amount available for repayment hlthe debt service fund. 256 DEGCHUTESCOU Demographic Statistics Last Ten Fiscal Years $0 Data Sources (1) U.8.Department ofCommerce, Bureau ofEconomic Analysis, May 20O2 (2) Office ofEconomic Analysis, Department ofAdministrative Services (3) Bend'LaPineAdnniniobotiva School District #1, Redmond School Dietriot, 8iotono School District and Oregon Department ofEducation (4) State ofOregon Employment Department, Annual (Jonuag+Denennber) average unemployment rates - not seasonally adjusted (a) January through August 2002 averageunemployment rate 257 (1) C0 CA WU Fiscal (1) Per Capita Median School Unemployment Year�don Income AgeEnrollment Rate 1993 87.688 $ 20,622 N/4 15.680 8.796 1994 90'902 21'321 N/4 16,504 7.2 1095 94,869 21.967 35.9 16.869 6.5 1996 98.002 22.628 N/4 17,652 8.5 1997 101.660 23.637 N/A 18.052 8.0 1908 105.731 24.906 N64 18.125 7.2 1998 110.810 25.680 N/A 18`983 6.4 2000 115.367 26.460 37.1 19.603 5.3 2001 118.580 N/A N/A 10,867 6.4 2002 121.849 N/A N64 20'500 8.0 $0 Data Sources (1) U.8.Department ofCommerce, Bureau ofEconomic Analysis, May 20O2 (2) Office ofEconomic Analysis, Department ofAdministrative Services (3) Bend'LaPineAdnniniobotiva School District #1, Redmond School Dietriot, 8iotono School District and Oregon Department ofEducation (4) State ofOregon Employment Department, Annual (Jonuag+Denennber) average unemployment rates - not seasonally adjusted (a) January through August 2002 averageunemployment rate 257 DE8CHUTE8COUNTY, OREGON Property Value, Construction and Bank Deposits Last Ten Fiscal Years *Amounts expressed in thousand (1) Estimated actual value cf real property from Table 4 (2)Source: Deschutes County Community Development Department (3) Source: Oregon Department ofConsumer & Business Services 258 Property Value (1)* Commercial Residential Construction (2) Commercial (2) Fiscal Number Number Bank Year Commercial Residential Exemptions Total of Units Value* of Units Value* _ 1893 1.128.080 3.669.382 7.332 4.785,130 381 42.872 1.820 152.706 N/A 1994 1.221.800 4.190.596 6.570 5.411.828 454 67.917 2.095 192'475 N/A 1995 1.164.534 4.269.634 6.578 5.427.530 482 65.298 1.848 175'345 N/A 1998 1.855.464 4.683.958 0.717 6.632.785 472 56.470 1.724 175.092 772.330 1997 1.253.884 6.031.463 6.800 7.278.547 525 74.408 1.870 208.871 784.186 1908 1.411.726 6.410.699 7.931 7.014.494 529 88.054 2.184 278.256 869.776 1999 1.571.025 6.859.018 0.138 8.420.905 584 120.809 2.413 317.253 937.910 2000 2.080.862 7.375.535 10.344 8.452.053 582 96.028 2.474 336.167 987.658 2001 2.355,499 8.139.477 11.111 10.543.865 403 08.873 2.866 342.138 1.008.783 2002 2.703,085 9.265.293 12.958 12.016.020 628 69.419 2.223 362.589 1.200,192 *Amounts expressed in thousand (1) Estimated actual value cf real property from Table 4 (2)Source: Deschutes County Community Development Department (3) Source: Oregon Department ofConsumer & Business Services 258 Fiscal Year DESCHUTES COUNTY, OREGON Historic Harvested Acreage and Gross Farm Sales Last Ten Fiscal Years (amounts expressed in thousands) Harvested Acreage 23,665 22,790 32,667 30,534 25,038 25,306 25,410 23,723 N/A N/A N/A Not Available .. $ 6,481 6,856 9,228 11,553 10,280 13,389 9,315 9,272 N/A N/A 259 Gross Farm Sales Animal Products Sales $ 21,379 20,486 18,310 13,527 13,957 14,434 11,878 12,821 N/A N/A Total Gross Farm Sales $ 27,860 27,342 27,538 25,080 24,237 27,823 21,193 22,093 N/A N/A Table 15 DESCHUTES COUNTY, OREGON Building Permits (1) Last Ten Fiscal Years (1) City of Sisters excluded. (2) New single family units include manufactured homes. (3) Multi -family units defined as the whole structure, not units within the structure. 260 New Single Family Units {2) New Multi -Family Units �3) Fiscal Year Number Valuation Number Valuation Total Valuation 1993 1,762 $ 139,431,332 71 $ 13,274,716 $152,706,048 1994 1,980 166,064,092 115 26,410,704 192,474,796 1995 1,782 160,528,621 66 14,816,048 175,344,669 1996 1,651 159,861,673 73 15,230,024 175,091,697 1997 1,790 192,535,055 80 16,336,170 208,871,225 1998 2,086 251,088,294 98 27,168,414 278,256,708 1999 2,309 295,723,322 104 21,529,180 317,252,502 2000 2,379 315,263,097 95 20,903,477 336,166,574 2001 2,235 310,861,713 131 31,275,937 342,137,650 2002 2,139 328,841,623 84 33,747,811 362,589,434 (1) City of Sisters excluded. (2) New single family units include manufactured homes. (3) Multi -family units defined as the whole structure, not units within the structure. 260 kozow OESCHUTEGCOUNTY, OREGON Miscellaneous Statistics June 30.2OU2 12/13/1916��|ncmp��o Form ofGovernment General Rule County Number ofemployees (excluding police and 911): Nonexempt 376 Exempt 338 Area insquare miles 3.055 County Seat City ofBend Deschutes County facilities and services: Miles ofroads, paved and unpaved 992 Number ofstreet lights w Number offlashing lights u Number ufsignals 1 Culture and Recreation: Fairgrounds 1 Police Protection: Number ofstations 4 Number of officers 133 Number ofcivilian employees 67 Number ofpatrol units 44 Number ofK'Qunits 3 Number oflaw violations: Physical onasta 1.640 Traffic violations: Citations issued 4.104 Warnings issued 3.053 Calls for service 29.404 911 Services: Number ofagencies provided dispatching services 16 Number ofdispatchers 22 Number ofsupport employees 5.5 Number ofcalls: Emergency calls 61.000 Police Officer initiated calls 196.653 Fire Department initiated calls 13.898 Solid Waste Facilities: Tons ofsolid waste received 138.000 Average annual per capita waste generation 1.904 lbs Tons ofnecyo|ob|eadiverted from the landfill 49.900 261 DESCHUTES COUNTY Miscellaneous Statistics June 3O.2002 Number of agencies provided dispatching services 16 Number of dispatchers 22 Number ofsupport employees 5.5 Number n[calls: 424.1 Emergency calls 81'000 Police Officer initiated calls 196.853 Fire Department initiated calls 13.890 Solid Waste Facilities: 4 Tons ofsolid waste received 135.000 Average annual per capita waste generation 1.950 Tons ofrmoyn/ob|eodiverted from the landfill 51.300 Facilities and services not included in the primary government: Education: Number ofelementary schools 21 Number ofelementary school instructors 424.1 Number ofsecondary schools 18 Number ofsecondary school instructors 550.0 Colleges 1 School districts 4 Educational service districts 1 Facilities and services not included inthe reporting entity: Hospitals: Number ofhospitals 2 Number ofpatient beds 229 Recreation: Number ofgolf courses 25 Number ofpublic library branches 5 Airports: Number ofoomerna/service airports 1 Number ofair carriers 2 Number ofmedium size general aviation airports 2 Number ofsmall size general aviation airports 1 Number ofprivately owned, private -use airports 2 262 RIF,r• r r REQUIRED BY STATUTES 264 MOSS -,ADALMS I,YL-,p /117i T�/ CERTIFIED PUBLIC ACCOUNTANTS L IYON113 IN Al 41% -0 0 'J", MOM I'll I I IQ k"M ".1 -9 1 1 IN ACCORDANCE WITH OREGON AUDITING STANDARDS 1 Fweschutes County, Oregon We have audited the accompanying general purpose financial statements of Deschutes County, Oregon as of June 30, 2002, and for the year then ended and have issued our report thereon dated October 10, 2002. We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minimum Standards for Audits of Oregon Municipal Corporations, prescribed by the Secretary of State, and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. Compliance with laws, regulations, contracts and grants applicable to Deschutes County, Oregon is the responsibility of the County's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the County's compliance with certain provisions of laws, regulations, contracts and grants. However, our objective was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. Certain areas covered included but were not limited to the following: Accounting and Internal Control Structure - Our report on the accounting and internal control structure is presented separately under this cover. Programs Funded from Outside Sources - Reports related to such programs are presented separately under this cover. Financial Reporting Requirements - Whether financial reports and related data filed with other governmental agencies in conjunction with programs funded wholly or partially by such agencies were in agreement with or supported by the accounting records. Compliance with Legal or Other Requirements - Collateral - Pertaining to the amount and adequacy of collateral pledged by depositories to secure the deposit of public funds Indebtedness - Relating to debt, if any, and the limitation on the debt amount, liquidation of debt within the prescribed period of time, and compliance with provisions of indentures or agreements, including restrictions on the use of moneys available to retire indebtedness A rTo��-er �T 1—Cw1arKI oras o` inaependcnt ms 265 M i i i ' 1 : !1-U ;L13: ft. 1, a I i !- 11111 1191IT-11-111IJ 1701AVO D K131111 V!; K-Uti M - Budget - Relating to the preparation, adoption and execution of the annual budget for the current fiscal year and the preparation and adoption of the budget for the next succeeding fiscal year Insurance - Relating to insurance and fidelity bond coverage Investments - Pertaining to the investment of public funds Public Contracts and Purchasing - Pertaining to (as contained in ORS Chapter 279) the awarding of public contracts and the construction of public improvements The results of our tests indicate that, with respect to the items tested, Deschutes County, Oregon complied, in all material respects, except for the following: 1. Overexpended appropriations for seven funds as disclosed in Note 2. 2. Deficit fund balances for four funds as disclosed in Note 2 to the County's general purpose financial statements. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied, in all material respects, with those provisions. This report is intended solely for the information of management, the Board of County Commissioners and the Secretary of State, Division of Audits, of the State of Oregon and should not be used for any other purpose. However, this report is a matter of public record and its distribution not limited. October 10, 2002 For Moss Adams LLP Certified Public Accountants 266 /017 MOSS -ADAMS LLP T�/ ( E R I IFIE1) P , BLIC; iCCC 0 17 WANT` • I!. 1 a t i � r r •r Deschutes County, Oregon We have audited the financial statements of Deschutes County, Oregon as of and for the year ended June 30, 2002, and have issued our report thereon dated October 10, 2002. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether Deschutes County, Oregon general purpose financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered Deschutes County, Oregon's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. reportThis • a solely for• • of • :•. • o Commissioners, Oregon Secretary of State Division of Audits, and federal awarding agencies and pass- • is not• • to be and should not be • by • • -• •. October 10, 2002 A-.4 A •.•-t..__ For Moss Adams LLP Certified Public Accountants r -,t -e -C Moores P000ard l r Crai an assn ,r of N ;rce 1, 267 /0107 MOSSADAMS LLP mr C IF, RTI F I E 1) P I B L A C CO U NTA NTS '10-9 No 02"011 f A-1 '01 W1, lu IXORTAN11 WE" WITMP-MITT-7P nil - I Deschutes County, Oregon Compliance We have audited the compliance of Deschutes County, Oregon with the types of compliance requirements described in the "U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement" that are applicable to each of its major federal programs for the year ended June 30, 2002. Deschutes County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Deschutes County, Oregon's management. Our responsibility is to express an opinion on Deschutes County, Oregon's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, "Audits of States, Local Governments, and Nonprofit Organizations." Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Deschutes County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Deschutes County, Oregon's compliance with those requirements. In our opinion, Deschutes County, Oregon complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2002. Internal Control Over Compliance The management of Deschutes County, Oregon is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Deschutes County, Oregon's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. 268 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE COUNTY'S COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133, continued Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. This report is intended solely for the information of management, Deschutes County Board of Commissioners, Oregon Secretary of State Division of Audits, and federal awarding agencies and pass- through entities and is not intended to be and should not be used by anyone other than these specified parties. 41111�� For Moss Adams LLP Certified Public Accountants 269 DESCHUTES COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2002 Section I - Summary of Auditor's Results Material weakness(es) identified? Reportable condition(s) identified that are not considered to be material weaknesses? statements noted? Federal Awards Internal control over major programs: yes X no - yes X none reported Material weakness(es) identified? yes X no Reportable condition(s) identified that are not considered to be material weaknesses? yes X none reported Type of auditor's report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 5 1 0(a) of Circular A-133? - yes X no Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster 10.665 Schools and Roads Grants to States 10.557 Special Supplement Nutrition Program for Women, Infants & Children Dollar threshold used to distinguish between type A and type B programs: $ 300,000 Auditee qualified as low-risk auditee? X _ yes no Section H - Financial Statement Findings No matters were reported. Section III - Federal Award Findings and Questioned Costs No matters were reported. 270