HomeMy WebLinkAboutFY 2004 Comprehensive Annual Financial ReportDESCHUTES COUNTY, OREGON
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2004
DESCHUTES COUNTY, OREGON
1300 NW Wall Street
Bend, OR 97701
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2004
Prepared by:
Deschutes County Finance Department
Marty Wynne
Finance Director
Jeanine Faria, CPA
Accounting Manager
DESCHUTES COUNTY, OREGON
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2004
INTRODUCTORY SECTION
Page
Letter of Transmittal•• •••
............................................................................................................................ iii -viii
CountyOfficials........................................................................................................................................ix
OrganizationalChart .................................................................................................................................x
Certificationof Achievement.....................................................................................................................A
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT...................................................................................................... 3-4
MANAGEMENT'S DISCUSSION AND ANALYSIS................................................................................... 5-15
BASIC FINANCIAL STATEMENTS
Government -Wide Financial Statements
Statementof Net Assets.................................................................................................................... 19
Statementof Activities....................................................................................................................... 20
Fund Financial Statements: Governmental Funds
Balance Sheet — Governmental Funds.............................................................................................. 21
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets ................ 22
Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds........ 23
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances
of Government Funds to the Statement of Activities........................................................................... 24
Fund Financial Statements: Proprietary Funds
Statementof Net Assets.................................................................................................................... 25
Statement of Revenues, Expenses and Changes in Fund Net Assets ............................................... 26
Statementof Cash Flows................................................................................................................... 27
Statement of Fiduciary Assets and Liabilities.......................................................................................... 28
Notesto Financial Statements........................................................................................................... 29-57
Required Supplementary Information
GeneralFund............................................................................................................................... 61-63
Sheriff's Fund............................................................................................................................... 64-65
MentalHealth Fund........................................................................................................................... 66
RoadFund........................................................................................................................................ 67
Other Supplementary Data
Combining and Individual Fund Statements and Schedules
Combining Nonmajor Governmental Funds
CombiningBalance Sheet: ..................................................................................................................... 75
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds............................................................................................... 76-86
NonmajorDebt Service Funds...................................................................................................... 87-89
Nonmajor Capital Projects Funds...................................................................................................... 90
DESCHUTES COUNTY, OREGON
TABLE OF CONTENTS - CONTINUED
YEAR ENDED JUNE 30, 2004
Page
Combining Statement of Revenues, Expenditures and Changes in Fund Balances:
NonmajorGovernmental Funds............................................................................................................. 91
Nonmajor Special Revenue Funds............................................................................................. 92-102
Nonmajor Debt Service Funds.................................................................................................. 103-106
Nonmajor Capital Projects Funds............................................................................................. 107-108
Combining Proprietary Funds
Combining Statement of Net Assets
SolidWaste Funds...........................................................................................................................111
Fair& Expo Center Funds................................................................................................................112
Nonmajor Internal Service Funds.....................................................................................................113
Combining Statement of Revenues, Expenditures and Changes in Fund Net Assets
SolidWaste Funds...........................................................................................................................114
Fair& Expo Center Funds................................................................................................................115
Nonmajor Internal Service Funds.....................................................................................................116
Combining Statement of Cash Flows
SolidWaste Funds...........................................................................................................................117
Fair& Expo Center Funds................................................................................................................118
Nonmajor Internal Service Funds.....................................................................................................119
Budgetary Comparison Schedules:
Schedules of Revenues, Expenditures/Expenses and Changes in Fund Balance — Budget and Actual:
BusinessLoan Fund........................................................................................................................ 123
Community Development Block Grant..................................
........................................................... 124
GrantProjects................................................................................................................................. 125
JusticeCourt................................................................................................................................... 126
LaPine Industrial............................................................................................................................. 127
Park Acquisition and Development.................................................................................................. 128
PERSReserve................................................................................................................................ 129
CountySchool Fund........................................................................................................................ 130
SpecialTransportation Fund............................................................................................................ 131
TaylorGrazing................................................................................................................................. 132
TransientRoom Tax......................................................................................................................... 133
VideoLottery ................................................................................................................................... 134
WelcomeCenter.............................................................................................................................. 135
IndustrialDevelopment.................................................................................................................... 136
LandSales Maintenance................................................................................................................. 137
LiquorEnforcement......................................................................................................................... 138
Victims' Assistance.......................................................................................................................... 139
LawLibrary ...................................................................................................................................... 140
CountyClerk Records..................................................................................................................... 141
Commission on Children and Families............................................................................................. 142
PublicSafety Reserve..................................................................................................................... 143
Community Justice - Juvenile.......................................................................................................... 144
DESCHUTES COUNTY, OREGON
TABLE OF CONTENTS - CONTINUED
YEAR ENDED JUNE 30, 2004
Page
Sheriff's Asset Forfeiture.................................................................................................................. 145
ColesAsset Forfeiture..................................................................................................................... 146
Central Oregon Drug Enforcement.................................................................................................. 147
CourtFacilities................................................................................................................................. 148
Deschutes County Communication System..................................................................................... 149
Sheriff's Capital Reserve................................................................................................................. 150
HealthDepartment.......................................................................................................................... 151
HealthyStart - Prenatal.................................................................................................................... 152
ABHA Accountable Behavior Health Alliance................................................................................... 153
OHP— Chemical Dependency......................................................................................................... 154
Public Land Corner Preservation..................................................................................................... 155
CodeAbatement.............................................................................................................................. 156
CommunityDevelopment................................................................................................................ 157
CDD-TDC........................................................................................................................................ 158
Community Development Reserve.................................................................................................. 159
CDDBuilding Reserve Program...................................................................................................... 160
CDD Electrical Program Reserve.................................................................................................... 161
GISDedicated Fund........................................................................................................................ 162
WeedAbatement............................................................................................................................. 163
FederalForest Title III...................................................................................................................... 164
RoadBuilding and Equipment......................................................................................................... 165
RoadImprovement Reserve............................................................................................................ 166
Vehicle Maintenance and Reserve.................................................................................................. 167
DogControl..................................................................................................................................... 168
AdultParole & Probation................................................................................................................. 169
Deschutes County 911 Service District............................................................................................. 170
911 CSD — Equipment Reserve....................................................................................................... 171
Extension/4-H.................................................................................................................................. 172
Black Butte Ranch County Service District...................................................................................... 173
Sunriver Service District — General Fund......................................................................................... 174
Sunriver Service District — Reserve Fund........................................................................................ 175
1996 Series LTD Tax Improvement.................................................................................................. 176
2000 Series LTD Tax Improvement.................................................................................................. 177
LID2003.......................................................................................................................................... 178
CDDBuilding 1996 COPs................................................................................................................ 179
FullFaith and Credit, 2003.............................................................................................................. 180
HHS/ BJCC 1998 COPs................................................................................................................. 181
GovernmentCenter COPs............................................................................................................... 182
Public Safety 1992/1993/1996/1998/2002 General Obligations Bond Debt Service ......................... 183
RedmondBuilding 1994 COPS....................................................................................................... 184
PERS, Series 2002 Debt Service.................................................................................................... 185
Welcome Center 1988/1998 COPs.................................................................................................. 186
DESCHUTES COUNTY, OREGON
TABLE OF CONTENTS - CONTINUED
YEAR ENDED JUNE 30, 2004
Page
BendLibrary CSD Debt Service...................................................................................................... 187
Redmond Library CSD Debt Service............................................................................................... 188
SunriverLibrary CSD Debt Service................................................................................................. 189
ProjectDevelopment Fund.............................................................................................................. 190
NewNeighborhood.......................................................................................................................... 191
Local Improvement District.............................................................................................................. 192
GeneralCounty Projects.................................................................................................................. 193
County/State Building...................................................................................................................... 194
La Pine Building Purchase/Remodel............................................................................................... 195
RemodelProjects Fund................................................................................................................... 196
Warehouse/Archive/IT Facility......................................................................................................... 197
SolidWaste..................................................................................................................................... 198
SolidWaste Operations................................................................................................................... 199
LandfillClosure................................................................................................................................ 200
LandfillPost Closure........................................................................................................................ 201
SolidWaste Capital Projects............................................................................................................ 202
Solid Waste Equipment Reserve..................................................................................................... 203
Environmental Remediation............................................................................................................. 204
SWNorth Area Development........................................................................................................... 205
Fairgrounds Construction Fund....................................................................................................... 206
FairgroundsDebt Service Fund....................................................................................................... 207
Fair and Expo Center Reserve........................................................................................................ 208
Fairand Expo Center...................................................................................................................... 209
AnnualCounty Fair.......................................................................................................................... 210
BuildingServices..............................................................................................................................211
AdministrativeServices................................................................................................................... 212
Finance........................................................................................................................................... 213
Legal............................................................................................................................................... 214
Personnel........................................................................................................................................ 215
InformationTechnology.................................................................................................................... 216
ITReserve....................................................................................................................................... 217
Insurance........................................................................................................................................ 218
HealthBenefits Trust....................................................................................................................... 219
Capital Assets Used in the Operation of Governmental Funds
Comparative Schedule by Source........................................................................................................ 223
Schedule by Function and Activity........................................................................................................ 224
Schedule of Changes by Function and Activity..................................................................................... 225
Other Financial Schedules
Agency Fund — Statement of Changes in Assets and Liabilities — Detail Activity ................................... 229
Schedule of Property Taxes Transactions — All County Taxes............................................................... 230
DESCHUTES COUNTY, OREGON
TABLE OF CONTENTS - CONTINUED
YEAR ENDED JUNE 30, 2004
Page
STATISTICAL SECTION CONTENTS
Financial Trends
Net Assets by Component, Last Two Fiscal Years................................................................................
235
Changes in Net Assets, Last Two Fiscal Years..................................................................................... 236
Program Revenues by Function/Program — Last Two Fiscal Years ...................................................... 237
Fund Balances, Governmental Funds — Last Two Fiscal Years............................................................ 238
Changes in Fund Balances — Governmental Funds — Last Two Fiscal Years ....................................... 239
Revenue Capacity
Assessed Value and Estimate Value of Taxable Property, Last Ten Fiscal Years ...........................
240-241
Direct and Overlapping Property Tax Rates — Last Ten Years ........................................................
242-243
Principal Property Tax Payers, Current Year and Nine Years Ago .........................................................
244
Property Tax Levies and Collections — Last Ten Fiscal Years...............................................................
245
Debt Capacity
Ratios of Outstanding Debt by Type — Last Ten Fiscal Years.........................................................
246-247
Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years ..................................................
248
Direct and Overlapping Governmental Activities Debt — As of June 30, 2004 .......................................
249
Legal Debt Margin Information — Last Ten Fiscal Years.................................................................
250-251
Pledged -Revenue Coverage — Last Ten Fiscal Years....................................................................
252-253
Demographic and Economic Information
Demographic and Economic Statistics, Last Ten Calendar Years.........................................................
254
Principal Employers, Current Year and Nine Years Ago........................................................................
255
Operating Information
Full-time Equivalent County Government Employees by Function/Program — Last Two Fiscal Years... 256
Operating Indicators by Function/Program — Last Two Fiscal Years .....................................................
257
Capital Asset Statistics by Function/Program — Last Two Fiscal Years .................................................
258
AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS
Audit Comments and Disclosures Required by State Regulations.....................................................
261-263
SINGLE AUDIT COMPLIANCE
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based
on an Audit of Financial Statements Performed in Accordance with
GovernmentAuditing Standards...........................................................................................................
267
DESCHUTES COUNTY, OREGON
TABLE OF CONTENTS - CONTINUED
YEAR ENDED JUNE 30, 2004
Report on Compliance with Requirements Applicable to Each Major Program and on Page
Internal Control Over Compliance in Accordance with OMB Circular A-133 .................................. 269-270
Schedule of Findings and Questioned Costs............................................................................................ 271
Schedule of Expenditures of Federal Awards..................................................................................... 273-275
INTRODUCTORY SECTION
F E3
IU
Deschutes County Finance Department
0 Marty Wynne, Finance Director and Treasurer
October 8, 2004
1300 NW Wall St, Suite 200, Bend, OR 97701-1960
(541) 388-6559 - Fax (541) 385-3249
www. co. deschutes. or. us
To the Board of County Commissioners and the Citizens of Deschutes County, Oregon:
State law requires that all general-purpose local governments publish within six
months of the close of each fiscal year a complete set of financial statements presented in
conformity with U. S. generally accepted accounting principles (GAAP) and audited in
accordance with generally accepted auditing standards by a firm of certified public
accountants licensed to perform audits of a municipal corporation. Pursuant to that
requirement, we hereby issue the comprehensive annual financial report of Deschutes County
for the fiscal year ended June 30, 2004.
This report consists of management's representations concerning the finances of
Deschutes County. Consequently, management assumes full responsibility for the
completeness and reliability of all of the information presented in this report. To provide a
reasonable basis for making these representations, management of Deschutes County has
established a comprehensive internal control framework that is designed both to protect the
County's assets from loss, theft or misuse and to compile sufficient reliable information for the
preparation of Deschutes County's financial statements in accordance with GAAP. Because
the cost of internal controls should not outweigh their benefits, Deschutes County's
comprehensive framework on internal controls has been designed to provide reasonable
rather than absolute assurance that the financial statements will be free from material
misstatement. As management, we assert that, to the best of our knowledge and belief, this
financial report is complete and reliable in all material respects.
Deschutes County's financial statements have been audited by Harrigan Price Fronk &
Co. LLP, a firm of certified public accountants licensed to perform audits of a municipal
corporation. The goal of the independent audit was to provide reasonable assurance that the
financial statements of Deschutes County for the fiscal year ended June 30, 2004, are free of
material misstatement. The independent audit involved examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements; assessing the accounting
principles used and significant estimates made by management; and evaluating the overall
financial statement presentation. The independent auditor concluded, based upon the audit,
that there was reasonable basis for rendering an unqualified opinion that Deschutes County's
financial statements for the fiscal year ended June 30, 2004, are fairly presented in conformity
with GAAP. The independent auditors' report is presented as the first component of the
financial section of this report.
The independent audit of the financial statements of Deschutes County was part of a
broader, federally mandated "Single Audit" designed to meet the special needs of federal
grantor agencies. The standards governing Single Audit engagements require the
independent auditor to report not only on the fair presentation of the financial statements, but
iii
Board of County Commissioners and the Citizens of Deschutes County, Oregon
October 8, 2004
also on the audited government's internal controls and compliance with legal requirements,
with special emphasis on internal controls and legal requirements involving the administration
of federal awards. These separately issued reports have been included in this comprehensive
annual financial report.
Generally accepted accounting principles require that management provide a narrative
introduction, overview and analysis to accompany the basic financial statements in the form of
a Management Discussion and Analysis (MD&A). This letter of transmittal is designed to
complement the MD&A and should be read in conjunction with it. Deschutes County's MD&A
can be found immediately following the report of the independent auditor.
Profile of the Government
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 73% during that time period and today is approximately 135,000.
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.
The financial reporting entity, Deschutes County, includes all funds of Deschutes
County, as well as all of its component units. Component units are legally separate entities for
which Deschutes County is financially accountable. The County provides a full range of
services including sheriff's patrol and correction services, construction and maintenance of
iv
Board of County Commissioners and the Citizens of Deschutes County, Oregon
October 8, 2004
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, Black Butte Ranch and
Sunriver Service District are reported as Special Revenue Funds of Deschutes County. Bend
Library CSD, Redmond Library CSD and Sunriver Library CSD are reported as Debt Service
Funds of Deschutes County.
The annual budget serves as the foundation for Deschutes County's financial planning
and control. Requested budgets are submitted from each fund, department and component
unit county service district to the County's Budget Officer approximately three months prior to
the beginning of the fiscal year. The Budget Officer submits a proposed budget to the Budget
Committee based on these requested budgets approximately two months prior to the
beginning of the fiscal year. The County is required to announce in advance and hold public
hearings on the proposed budget and to adopt the budget by no later than June 30, the close
of Deschutes County's fiscal year. The appropriated budget is prepared by fund, department
and category (level of control). All transfers of appropriation between categories require
approval by the Board of County Commissioners. Budget -to -actual comparisons are provided
in this report for each individual governmental and proprietary fund for which an appropriated
annual budget has been adopted. For the General Fund and the major special revenue funds,
this comparison is presented beginning on page 61 as part of the basic financial statements
for the governmental funds. All other funds are presented in a subsection of this report, which
starts on page121.
Factors Affecting Financial Condition
Local economy. In fiscal year 2003-2004 the County's taxable assessed value increased by
approximately $802 million to a total of $11.2 billion. Formerly, a region dependent on wood
products, Deschutes County has steadily diversified its employment and economic base. For
the past decade, Deschutes County has lead Oregon in high technology growth. Numerous
companies from the Silicon Valley, Portland -Vancouver Metro, and Puget Sound have
relocated or expanded here. Many of these firms are small but extremely innovative,
producing niche -market products from semiconductors to software, medical instruments to
recreational equipment. Tourism in Deschutes County contributes to the diversified economy
due to the abundance of year-round recreational activities. The County is home to a major
medical center, designated as a level 11 trauma center, with more than 200 physicians on staff.
Board of County Commissioners and the Citizens of Deschutes County, Oregon
October 8, 2004
Long-term financial planning. 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. The conversion portion
is completed and the new system was used to prepare the County's property tax statements
for the 2003-2004 tax year. The development and implementation of other elements will take
approximately two years.
The County's Information Technology Department continues to develop and enhance
systems allowing Deschutes County residents to access government services, transactions
and information via the Internet.
An outcome of a comprehensive facilities study was a plan to meet the County's needs
for the next 20 years. Several major construction/remodeling projects, started in fiscal year
2002-2003, were completed by June 30, 2004, including an 85,000 square foot Class A office
building, which houses most of the County's administrative offices. The expansion and
remodel of the Justice Building began in June 2004. The County is upgrading its solid waste
facility with a state of the art recycling center. These projects were funded with a $32 million
Full Faith & Credit bond issued in May 2003. The debt will be repaid from rental charges to
the State, internal rent charges to County departments occupying the buildings and from
resources in the Project Development Fund and General County Projects Fund.
The County is planning on issuing $3.4 million in tax-free debt in 2005 to provide
resources for the purchase of land adjacent to the County's public safety complex and for the
remodel of the Count's historic Courthouse which presently is used as offices by the District
Attorney and the State courts.
To take advantage of continuing low interest rates, the County entered into an
advanced refunding of the general obligation bonds issued to build the Bend Library. This is
the third refunding since 1998 of a general obligation bond issue.
Over the past two decades, there have been growth -related problems in southern
Deschutes County, ranging from water quality to substandard roads, to wildland 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 or paved roads. Deschutes County confronted this issue in a
comprehensive manner, 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.
V1
Board of County Commissioners and the Citizens of Deschutes County, Oregon
October 8, 2004
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 nearly $1 million during the current fiscal year.
Cash management 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.
Maturity ranges: 3 months — 18 months
Average maturity: 12 months
Average yield: 1.37%
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 benefits and limits its exposure with a stop -loss policy. For medical/dental insurance
risk, the Employee Benefits Advisory Committee plays an active role in minimizing the costs of
losses to the County.
Pension and other post -employment benefits Deschutes County provides retirement
benefits for those employees meeting the qualifications of the Oregon Public Employee
Retirement System (OPERS). OPERS is an agent multiple -employer defined benefit public
employee pension plan. In addition to the pension benefits, the County contributes to the
premium for health/dental/vision insurance for qualifying retirees, until the time such
employees are eligible to participate in Medicare.
vii
Board of County Commissioners and the Citizens of Deschutes County, Oregon
October 8, 2004
Awards and Acknowledgements
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, 2003. This was the third consecutive 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 for their interest and support in planning and conducting the operations of the
County in a responsible and progressive manner.
Respectfully submitted,
Mike Maier
Administrative Services Director
�,Nn MJ- �--
Marty Wynne
Finance Director
DESCHUTES COUNTY, OREGON
COUNTY OFFICIALS
JUNE 30, 2004
ELECTED OFFICIALS
COUNTY COMMISSIONERS
Mike Daly
Tom DeWolf
Dennis Luke
ASSESSOR DISTRICT ATTORNEY
Scot Langton Mike Dugan
SHERIFF TREASURER
Les Stiles Marty Wynne
COUNTY CLERK SURVEYOR
Nancy Blankenship Jeff Kern
APPOINTED OFFICIALS
Administrative Services Director
Mike Maier
County Counsel
Mark Pilliod
Finance Director
Marty Wynne
Internal Auditor
David Givans
Administrative Building
1300 NW Wall Street
Bend OR 97701
ix
Q
p A
a a
r
a u
� � a
s �
V�
0
FiDg
na-i
r
p
�
a
ctlA
�
Aa3
x
H
•x
�3
CA
a
a
rA
m �•�
t�
�
U P
SJ o
'� _m
Q
+ �iz 3
1
I F; � Ii
Q
p A
a a
r
a u
� � a
s �
V�
0
FiDg
na-i
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
Deschutes County,
Oregon
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2003
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.
4UMTT STATES
Pf INE {J
TION President
M+ciw
Executive Director
Q
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
John P Iiarrigan. CPA
A eslev B Piece III. CPA
Canda(c S f ronl,_ CPA
Board of Commissioners
Deschutes County, Oregon
We have audited the accompanying financial statements of the governmental activities,
the business -type activities, each major fund, and the aggregate remaining fund
information of Deschutes County, Oregon, as of and for the year ended June 30, 2004,
which collectively comprise the County's basic financial statements, as listed in the
table of contents. These financial statements are the responsibility of the management
of Deschutes County, Oregon. Our responsibility is to express opinions on these basic
iLme2oo C dniado financial statements based on our audit.
nice z
3end. OR 97702
el 641) 382 4791 We conducted our audit in accordance with generally accepted auditing standards in
a\15411 388 1 124 the United States of America and Government Auditing Standards, issued by the
bendcpaCom Comptroller General of the United States. Those standards require that we plan and
rmad(dbendcpacom perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion, the basic statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business -
type activities, each major fund, and the aggregate remaining fund information of
Deschutes County, Oregon, as of June 30, 2004, and the respective changes in
financial position and cash flows where applicable, thereof, for the year then ended, in
conformity with generally accepted accounting principles of the United States of
America.
The accompanying management discussion and analysis starting on page 5 and
budgetary comparison information on pages 61-67 are not a required part of the basic
financial statements but is supplementary information required by the Governmental
Accounting Standards Board. We have applied certain limited procedures, which
consisted principally of inquiries of management regarding the methods of
measurement and presentation of the required supplementary information. However,
we did not audit the information and express no opinion on it.
In accordance with Government Auditing Standards, we have also issued our report
dated October 8, 2004, on our consideration of Deschutes County's internal control
over financial reporting and on our tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements and other matters. The purpose of
Board of Commissioners
Deschutes County, Oregon
that report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on
the internal control over financial reporting or on compliance. That report is an integral
part of an audit performed in accordance with Government Auditing Standards and
should be considered in assessing the results of our audit.
Our audit was conducted for the purpose of forming opinions on the financial statements
that collectively comprise the County's basic financial statements. The combining and
individual non -major fund financial statements and other financial schedules and the
Schedule of Expenditures of Federal Awards as listed in the table of contents are
presented for purposes of additional analysis and as required by U.S. Office of
Management and Budget Circular A-133, "Audits of State, Local Governments and Non -
Profit Organizations", and are not a required part of the basic financial statements. The
combining and individual non -major fund financial statements, other financial schedules
and the Schedule of Expenditures of Federal Awards have been subjected to the
auditing procedures applied in the audit of the basic financial statements and, in our
opinion, are fairly stated in all material respects in relation to the basic financial
statements taken as a whole.
The Introductory and Statistical sections as listed in the table of contents have not been
subjected to the auditing procedures applied in the audit of the basic financial
statements, and accordingly, we express no opinion on them.
HARRIGAN PRICE FRONK & CO. LLP
Certified Public Accountants & Consultants
By:
Candace S. Fronk - a partner
October 8, 2004
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
As management of Deschutes County, we offer readers of Deschutes County's financial statements this
narrative overview and analysis of the financial activities of Deschutes County for the fiscal year ended June
30, 2004. We encourage readers to consider this information in conjunction with additional information that
we have furnished in our letter of transmittal, which can be found on pages iii -viii of this report.
Financial Highlights
• The assets of Deschutes County exceeded its liabilities at June 30, 2004, by $78,062,000. Of this
amount, $21,749,000 is unrestricted.
• Total net assets increased by $18,164,000.
• As of June 30, 2004, Deschutes County's governmental funds reported combined ending fund
balances of $45,832,000.
• As of June 30, 2004, the unreserved fund balance in the General Fund was $5,114,000 of total
General Fund fiscal year 2003-2004 expenditures.
• Deschutes County's total debt increased by $2,138,000, or 2%, during the fiscal year ended June
30, 2004. This change is due to borrowing $7 million for prepayment of pension costs and
repayment of nearly $5 million of existing debt.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to Deschutes County's basic financial
statements. These basic financial statements comprise three components: 1) government -wide financial
statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains
other supplementary information in addition to the basic financial statements themselves.
Government -wide financial statements.
The government -wide financial statements are designed to provide readers with a broad overview of
Deschutes County's finances, in a manner similar to a private -sector business.
The Statement of Net Assets presents information on all of Deschutes County's assets and liabilities, with
the difference between the two reported as net assets. Over time, increases or decreases in net assets
may serve as a useful indicator of whether the financial position of Deschutes County is improving or
deteriorating.
The Statement of Activities presents information showing how Deschutes County's net assets changed
during the fiscal year ended June 30, 2004. Changes in net assets are reported when the underlying event
giving rise to the change occurs, regardless of the timing of the related cash, or other financial assets, flows.
Thus, revenues and expenses are reported in this statement for some items, for example, property taxes
and accrued vacation, that will result in cash flows in future fiscal periods.
Each of these government -wide financial statements, Statement of Net Assets and Statement of Activities,
distinguish functions of Deschutes County that are supported primarily by taxes and inter -governmental
revenues (governmental activities) from other functions that are intended to recover all, or a significant
-5-
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
portion of, their costs through user fees and charges (business -type activities). The governmental activities
of Deschutes County include general government, general services, public protection, County roads, health
and welfare, and education. The business -type activities of Deschutes County include Solid Waste
operations and the Deschutes County Fair & Expo Center.
The government -wide financial statements include seven county service districts: Deschutes County 911
CSD, Extension/4-H CSD, Black Butte Ranch CSD, Sunriver Service District, Bend Library CSD, Redmond
Library CSD and Sunriver Library CSD. These entities are legally separate but are included as blended
component units based on the criteria described in the Notes to Financial Statements (Note 1 — Summary of
Significant Accounting Policies). Separately issued financial statements for each component unit are
available at the Deschutes County Finance Department, 1300 NW Wall Street, Bend, OR 97701.
The government -wide financial statements can be found on pages 19-20 of this report.
Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over
resources that have been segregated for specific activities or objectives. Deschutes County, like other state
and local government entities, uses fund accounting to ensure and demonstrate compliance with finance -
related legal requirements. Each of the funds of Deschutes County is classified in one of three categories:
governmental funds, proprietary funds and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions as
governmental activities in the government -wide financial statements. However, unlike the government -wide
financial statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.
Such information may be useful in evaluating a government's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government -wide financial
statements, it is useful to compare the information presented for governmental funds with similar information
presented for governmental activities in the government -wide financial statements. By doing so, readers
may better understand the long-term impact of the government's near-term financing decisions. A
reconciliation from the Governmental Funds Balance Sheet to the Government -wide Statement of Net
Assets and a reconciliation from the Governmental Funds Statement of Revenues, Expenditures and
Changes in Fund Balances to the Government -wide Statement of Activities have been included in this
report.
Deschutes County reported activity in 79 individual governmental funds during the fiscal year ended June
30, 2004. Information is presented separately in the governmental funds Balance Sheet and in the
governmental fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General
Fund and the County's other major funds (Sheriff's, Mental Health, Road and Project Development Funds).
Data from all other governmental funds are combined into a single, aggregated presentation. Individual
data for each of these non -major governmental funds is provided in the form of combining statements in the
"Other Supplementary Data" section of this report and in the budget to actual comparison schedules.
Deschutes County adopts an annual budget for each of its funds. A budgetary comparison statement has
been provided for each of these funds to demonstrate compliance with the annual budget.
The Basic Governmental Fund Financial Statements can be found on pages 21-24 of this report
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
Proprietary funds. Deschutes County maintains two different types of proprietary funds. Enterprise funds
are used to report the same functions as business -type activities in the government -wide financial
statements. Deschutes County uses enterprise funds to account for its Solid Waste and Fair & Expo Center
operations. Internal service funds are an accounting device used to accumulate and allocate costs
internally among Deschutes County's various functions. Deschutes County uses internal service funds to
account for its building, administrative, finance, legal, personnel, information technology and insurance
services. Because these services predominately benefit governmental rather than business -type functions,
they have been included within governmental activities in the government -wide financial statements.
Proprietary funds financial statements provide similar, but more detailed, information as the government -
wide financial statements. The proprietary fund financial statements provide information separately for the
Solid Waste and the Fair & Expo Center operations, both of which are considered to be major funds of
Deschutes County. The internal service funds are combined into a single, aggregated presentation in the
proprietary funds financial statements. Individual fund data for the internal service funds is provided in the
form of combining statements in the "Other Supplementary Data" section of this report and in the budget to
actual comparison schedules.
The Basic Proprietary Funds Financial Statements can be found on pages 25-27 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the
government. Fiduciary funds are not reflected in the government -wide financial statements because the
resources of those funds are not available to support Deschutes County's own programs.
The Basic Fiduciary' Funds Statement of Assets and Liabilities can be found of page 28 of this report.
Notes to the financial statements. The notes provide additional information that is essential to a full
understanding of the data provided in the government -wide and fund financial statements. The notes to the
financial statements can be found on pages 29-57 of this report.
Other information. In addition to the basic financial statements and accompanying notes, this report also
presents as required supplementary information, the budgetary comparisons for the General Fund and
major special revenue funds. Required supplementary information begins on page 61 of this report.
The combining statements referred to above, in connection with non -major governmental funds and internal
service funds, are presented in the "Other Supplementary Data" section of this report.
Government -wide Financial Analysis
Net assets, at a specific point in time, serve as a useful indicator of an entity's financial position. In the case
of Deschutes County, assets exceed liabilities by $78,062,000 at June 30, 2004.
Forty-four percent of Deschutes County's net assets represent its investment in capital assets (land,
infrastructure, buildings, and equipment) less the related outstanding debt issued to acquire those capital
assets. Deschutes County uses these capital assets to provide services to citizens, and these net assets
are not available for future spending. Although Deschutes County's investment in its capital assets is
reported net of related debt, the resources needed to repay this debt must be provided from other sources,
as the capital assets will not be liquidated to service the debt. Twenty-eight percent of Deschutes County's
net assets are restricted for use in its long-term capital projects and debt service requirements.
-7-
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
The remaining twenty-eight percent, $21,749,000, of Deschutes County's net assets may be used to meet
the County's on-going obligations to citizens and creditors.
As of June 30, 2004, Deschutes County reports positive balances in all three categories of net assets
(capital assets net of debt, restricted and unrestricted) for the government as a whole and for the
governmental activities and business -type activities separately.
Current and other assets
Capital assets
Total assets
Long-term liabilities outstanding
Other liabilities
Total liabilities
Net assets:
Invested in capital assets, net of
related debt
Restricted
Unrestricted
Total net assets
Deschutes County's Net Assets
Governmental activities Business -type activities Total
2003
2004 (Restated) 2004 2003 (Restated) 2004 2003 (Restated)
$ 80,256,809
$ 79,093,298
$ 20,164,976
$ 21,108,901
$ 100,421,785
$ 100,202,199
70,982,584
53,367,934
36,774,548
33,400,687
107,757,132
86,768,621
151,239,393
132,461,232
56,939,524
54,509,588
208,178,917
186,970,820
77,702,557
74,683,742
38,633,752
40,332,874
116,336,310
115,016,616
11,362,348
10,147,158
2,418,482
1,618,759
13,780,830
11,765,917
89,064,905
84,830,900
41,052,235
41,951,633
130,117,140
126,782,533
21,977,138
16,778,521
12,500,715
8,403,452
34,477,853
25,181,973
21,835,161
14,649,031
-
-
21,835,161
14,649,031
18,362,189
16,202,780
3,386,574
4,154,503
21,748,763
20,357,283
$ 62,174,488
$ 47,630,332
$ 15,887,289
$ 12,557,955
$ 78,061,777
$ 60,188,287
Deschutes County's net assets increased by nearly $18 million during the year ended June 30, 2004,
allowing for the repayment of long-term debt and increase in operating and capital reserves.
• During fiscal year 2003-2004, nearly $5 million of long-term debt was repaid.
• Current year activities of the County's solid waste enterprise provided resources to increase its
reserves by $3 million for the future costs associated with the closure and postclosure
responsibilities of the landfills.
• Due to uncertainty regarding the legality of the contribution rate for the County's defined benefit
pension plan, the County met its goal to increase the pension reserve by $2.2 million.
• The Road Department activities resulted in an increase to the County's net assets of nearly
$5 million. More than $3 million of resources were used for infrastructure improvements and nearly
$2 million in resources have been reserved for a major road project to be undertaken at Deschutes
Junction.
12
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
• Sunriver Service District, a blended component unit of the County established July 1, 2002, needs to
accumulate a reserve for its economic stability. During fiscal year 2003-2004, its reserves
increased by $500,000.
• Effective July 1, 2003, the tax rate for Deschutes County 911 County Service District's tax rate was
increased to build resources for future technological upgrades and staff retention. As a result, its net
assets increased by approximately $900,000.
• The County's Community Development Department is directly affected by business cycles which
determine the level of development in the County. During fiscal year 2003-2004, the economy had
a favorable impact on the development, allowing it to set aside nearly $1 million to minimize the
negative impact of an economic downturn.
Governmental activities. Governmental activities increased Deschutes County's net assets by $14,834,000
during the fiscal year ended June 30, 2004, accounting for approximately eighty percent of the total growth
in the net assets of Deschutes County. Key elements of this increase are as follows:
• Property taxes increased by $2.8 million (9.6%) over the prior year. This increase is due to the
increase in the assessed valuation of property in Deschutes County due to continued growth in the
County.
Due to decreases in the amount of State funding for the County's health and welfare and public
protection programs, expenses of these programs declined over the prior year.
In
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
Deschutes County's Changes in Net Assets
Expenses:
General government
Governmental activities
Business -type
activities
Total
328,770
772,422
2003
14,619,177
2003
-
2003
14,619,177
2004
(Restated)
2004
(Restated)
2004
(Restated)
Program revenues:
29,938,540
County roads
8,241,978
9,220,189
-
-
Charges for services
$ 33,678,880
$ 15,974,078
$ 8,267,516
$ 7,569,111
$ 41,946,396
$ 23,543,189
Grants and contributions
22,564,184
38,112,146
109,555
198,611
22,673,739
38,310,757
General revenues:
1,106,637
Interest on long-term debt
3,265,500
2,648,585
-
-
Property taxes
32,534,677
29,681,061
1,844,947
1,952,415
34,379,624
31,633,476
Other taxes
3,004,567
2,967,211
-
-
3,004,568
2,967,211
Grants and contributions
-
1,106,469
-
-
-
1,106,469
Other
5,962,135
1,415,598
229,703
2,672,479
6,191,838
4,088,077
Total revenues
97,744.443
89,256.563
10,451,721
12,392,616
108,196,164
101,649,179
Expenses:
General government
328,770
772,422
328,770
772,422
General services
14,619,177
17,436,802
-
-
14,619,177
17,436,802
Public protection
35,794,752
29,938,540
-
-
35,794,752
29,938,540
County roads
8,241,978
9,220,189
-
-
8,241,978
9,220,189
Health and welfare
19,222,151
20,226,318
-
-
19,222,151
20,226,318
Education
1,143,468
1,106,637
-
-
1,143,468
1,106,637
Interest on long-term debt
3,265,500
2,648,585
-
-
3,265,500
2,648,585
Solid waste
-
-
3,611,080
3,779,596
3,611,080
3,779,596
Fair & expo center
-
-
3,805,532
4,411,767
3,805,532
4,411,767
Total expenses
82,615,796
81,349,493
7,416,612
8,191,363
90,032,408
89,540,856
Increase in net assets
before transfers
15,128,647
7,907,070
3,035,109
4,201,253
18,163,756
12,108,323
Transfers
(294,227)
(396,742)
294,227
396,742
-
-
Change in net assets
14,834,420
7,510,328
3,329,336
4,597,995
18,163,756
12,108,323
Net assets, beginning
47,630,332
40,120,004
12,557,953
7,959,958
60,188,285
48,079,962
Residual equity transfer
(290,264)
-
-
290,264
-
Net assets, ending
$ 62,174,488
$ 47,630,332 $
15,887,289
$ 12,557,953
$ 78,061,777
$ 60,188,285
-10-
DESCHUTES COUNTY, OREGON
Management's Discussion and Analysis
June 30, 2004
Expenses and Program Revenues - Governmental Activities
40,000
35,000
30,000
25,000-
20,000 -
15,000
10,000
5,000
0
General General
government services
Revenues by Source -Governmental Activities
Gain on
Prop er l y t axes
33%
Capital grants and
1%
® Expenses
e Revenues
Public County roads Health and
protection Welfare
CINc faxes
77
Education Interest on
long-term debt
Charges for services
35°1,
7t her
1%
Operating grants and contributions
22%
-11-
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
Business -type activities. Business type activities increased Deschutes County's net assets by $3,329,000,
accounting for nearly twenty percent of the total growth in the County's net assets. Key elements of this
increase are as follows:
Solid Waste — an increase in the total capacity of the County's landfill resulted in a reduction of the
closure and postclosure liability.
Solid Waste — an increase in the population of Deschutes County resulted in increased revenues at
the landfill with negligible increase in operating costs. Revenues increased by $640,000 over the
prior year.
Financial Analysis of the County's Funds
Deschutes County uses fund accounting to ensure and demonstrate compliance with finance -related legal
requirements.
Governmental funds. The focus of Deschutes County's governmental funds is to provide information on
near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing
Deschutes County's financing requirements. In particular, unreserved fund balance may serve as a useful
measure of a government's net resources available for spending as of the end of the fiscal year.
As of June 30, 2004, $45,832,000 is the reported combined ending fund balance for Deschutes County's
governmental funds, a decrease of $9,890,000 from June 30, 2003. In March 2003, $26 million in debt was
issued for the purpose of financing several capital projects which are accounted for in the governmental
funds. As of June 30, 2004, $15 million of these funds had been expended on these projects. An
accumulation of resources in two of the County's Limited Tax Improvement Bond Debt Service funds were
used to significantly reduce the outstanding balance of this type of debt. Offsetting such reduction in fund
balance was an increase of nearly $2.6 million in reserve funds.
As of June 30, 2004, the fund balance of Deschutes County's General Fund is $5,114,000, all unreserved.
One measure of the General Fund's liquidity is the relationship of both the unreserved and the total fund
balance to the fund's total expenditures. The fund balance as of June 30, 2004 for the General Fund is
56% of total General Fund fiscal year 2003-2004 expenditures.
Deschutes County's General Fund balance increased by $365,000 during the fiscal year ended June 30,
2004. Many offsetting factors contributed to this increase. Increases in the amount of property tax
revenues and continued robust recording activity in the Clerk's Office result in an increased fund balance.
Proprietary funds. The information presented in the proprietary funds statement is similar to that in the
government -wide financial statements, but provides greater detail.
At June 30, 2004, unrestricted net assets of the Solid Waste Department were $2,356,000 and for the Fair
& Expo Center were $1,030,000.
-12-
DESCHUTES COUNTY, OREGON
Management's Discussion and Analysis
June 30, 2004
Expenses and Program Revenues - Business -type Activities
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
0
Solid waste Fair and expo center
Revenues by Source - Business -type Activities
Charges for servic(
79%
-13-
Other
2%
Operating 9ran[ s and CoNrib(Aioris
10/0
,erty taxes
18%
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
General Fund Budgetary Highlights
There were no differences, other than appropriation transfers, between the General Fund's budget as
originally adopted and the final amended budget. General Fund actual revenues exceeded estimated
revenues by $1,507,000. Property taxes were more than estimated ($310,000) and fees for services,
primarily from the County Clerk's Office activities, exceeded the estimated revenues ($1,015,000).
Capital Asset and Debt Administration
Capital Assets. Deschutes County's investment in capital assets for its governmental and business -type
activities as of June 30, 2004, is $107,757,000, net of accumulated depreciation. This investment in capital
assets includes land, buildings, equipment and infrastructure such as roads and bridges. The net increase
in capital assets for the year ended June 30, 2004, was 33% for governmental activities, 10% for business -
type activities and 24% combined.
Changes in the County's capital assets during the year ended June 30, 2004, were due to the following:
Completion of the construction of an office building and a building serving as a warehouse and
archive contributed to the increase of $14,762,000 in building and improvements.
• Infrastructure (roads, bridges, culverts) increased by $2,976,000 during the fiscal year.
• Construction in progress on the Solid Waste's state-of-the-art collection and recycling center.
Additional information on Deschutes County's capital assets is included in Note III on page 41 of this report.
Long-term debt. As of June 30, 2004, Deschutes County's outstanding bonded debt was $94,312,000. Of
this, $87,784,000 is backed by the full faith and credit of the County and $1,132,000 is special assessment
debt for which the County is liable in the event of default by the property owners subject to the assessment.
General Obligation
Bonds
OR Local Gov't
Pension Bonds
Full Faith & Credit
Obligation
Special assessment
debt with
governmental
commitment
Total
Deschutes County's Outstanding Debt
Bonds
Governmental activities
2004 2003
Business -type activities Total
2004 2003 2004 2003
$ 25,219,084 $ 26,530,947 $ 23,190,000 $ 24,050,000 $ 48,409,084 $ 50,580,947
5,395,979
33,184,766
5,409,656
26,094,766 6,190,234 6,190,234
5,395,979
39,375,000
5,409,656
32,285,000
1,132,202 2,715,000 - - 1,132,202 2,715,000
$ 64,932,031 $ 60,750,369 $ 29,380,234 $ 30,240,234 $ 94,312,265 $ 90,990,603
-14-
DESCHUTES COUNTY, OREGON
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2004
Deschutes County's bonded debt increased by $3,322,000 (4%) during the fiscal year. This is due mainly
to the issuance of $7,090,000 in bonds to prepay a portion of the County's pension obligation.
During the current fiscal year, Deschutes County refinanced approximately $5.3 million of its general
obligation bonds to take advantage of historic low interest rates. This advanced refunding was undertaken
to reduce total debt service payments by $570,000 over the next 10 years with a resulting economic gain of
$419,000.
Deschutes County's most recent debt issue was rated Al by Moody's Investors Services.
State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real
market value. The current debt limitation for Deschutes County is $269,467,000. The County's current
general obligation of $48,409,000 represents 18% of this limitation.
Additional information on Deschutes County's long-term debt is included in Note III F on pages 43-47 of this
report.
Key Economic Factors and Budgets Information for the Future
The unemployment rate in the State of Oregon is one of the highest in the United States, but the
economy of Deschutes County has been robust, especially in residential and commercial
construction. Deschutes County has experienced the highest growth rate of all Oregon counties
over the past twelve years.
• It is anticipated the cost of providing health benefits to County employees will increase by 15% in the
next fiscal year.
• The rates for contributions to the Oregon Public Employees Retirement System were reduced
effective July 1, 2003, throughout the State of Oregon. The Oregon Supreme Court has not issued
its ruling as to the legality of the assumptions used in determining such rates, but is expected to do
so within the next year. The County has created a reserve to offset any negative impact the court's
ruling may have.
Requests for Information
This financial report is designed to provide a general overview to those parties interested in Deschutes
County's finances. Questions concerning any of the information provided in this report or requests for
additional information should be addressed to Deschutes County Finance Department, 1300 NW Wall
Street, Bend, OR 97701.
-15-
BASIC FINANCIAL STATEMENTS
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Notes and contracts receivable
Assessments receivable
Internal balances
Inventory
Other assets
Capital assets:
Land
Construction in progress
Infrastructure
Land improvements
Building & improvements
Equipment & vehicles
Total capital assets
Total assets
LIABILITIES
Accounts payable
Accrued interest
Unearned revenues
Compensated absences:
Due within one year
Due in more than one year
Long term debt:
Due within one year
Due in more than one year
Premium on bonds payable
Accrued claims payable:
Due within one year
Due in more than one year
Accrued landfill closure costs
Total liabilities
Net Assets
Invested in capital assets, net of related debt
Restricted for:
Capital projects
Debt service
Road projects
Unrestricted
Total net assets
DESCHUTES COUNTY, OREGON
Statement of Net Assets
June 30, 2004
Governmental
Activities
$ 24,502,792
28,048,484
1,213,135
1,769,987
1,575,946
7,115,215
1,203,840
250,000
761,961
13,815,449
6,284,101
3,106, 944
5,457,488
2,313,483
46,891,942
6,928,626
70,982,584
151,239,393
4,208,865
314,302
611,446
4,247,425
919,084
3,868,321
71,863,615
672,433
1,422,565
936,849
89,064,905
21,977,138
12,804,659
2,801,925
6,228,577
18,362,189
$ 62,174,488
The notes to the financial statements are an integral part of this statement.
-19-
Business -Type
Activities
$ 8,141, 058
9,824,035
86,040
538,893
(250,000)
1,824,950
336,650
2,900,988
11,278,374
19,646,642
2,611,894
36,774,548
56,939,524
848,152
120,435
250,412
172,989
5,183
1,199,483
28,809,525
810,689
8,835,367
41,052,235
12,500,715
3,386,574
$ 15,887,289
Total
$ 32,643,850
37,872,519
1,213,135
1,856,027
2,114,839
7,115,215
1,203,840
761,961
15,640,399
6,620,751
6,007,932
5,457,488
13,591,857
66,538,584
9,540,520
107,757,132
208,178,917
5,057,017
434,737
861,858
4,420,414
924,267
5,067,804
100,673,140
1,483,122
1,422,565
936,849
8,835,367
130,117,140
34,477,853
12,804,659
2,801,925
6,228,577
21,748,763
$ 78,061,777
DESCHUTES COUNTY, OREGON
Statement of Activities
For the Year Ended June 30, 2004
ram Revenues
Net (Expense) Revenue and Changes in Net
Assets
Fees, Fines and Capital Grants
Charges for Operating Grants and Governmental Business -Type
Activities Expenses Services and Contributions Contributions Activities Activities Total
Governmental:
General government
$ 328,770 $
9,819 $
General services
14,619,177
14,044,031
Public protection
35,794,752
5,145,054
County roads
8,241,978
11,327,908
Health and welfare
19,222,151
2,009,193
Education
1,143,468
1,142,875
Interest and fiscal charges
3,265,500
Total governmental activities
82,615,796
33,678,880
Business -type:
29,528 $
- $ (289,423) $
2,516,273
444,134 2,385,261
4,193,777
201,190 (26,254,731)
805,054
- 3,890,984
14,374,228
(2,838,730)
Total business -type activities
(593)
-
(3,265,500) _
21,918,860
645,324 (26,372,732)
$ (289,423)
2,385,261
(26,254,731)
3,890,984
(2,838,730)
(593)
(3,265,500)
(26,372,732)
Solid waste
3,611,080 6,651,736 15,000
3,055,656
3,055,656
Fair and Expo Center
3,805,532 1,615,780 94,555
(2,095,197)
(2,095,197)
Total business -type activities
7,416,612 8,267,516 109,555
960,459
960,459
Total Deschutes County
$ 90,032,408 $ 41,946,395 $ 22,028,415 $ 645,324
(26,372,732)
960,459
(25,412,273)
General revenues:
Taxes:
Property taxes, levied for general purposes
19,950,734
19,950,734
Property taxes, levied for sheriff services
9,671,418
9,671,418
Property taxes, levied for bonded debt
2,912,525
1,844,947
4,757,472
Transient room tax
3,004,567
-
3,004,567
Earnings on investments
1,144,302
229,703
1,374,005
Gain on sale of capital assets
4,817,832
4,817,832
Transfers
(294,227)
294,227
Total general revenues and transfers
41,207,152
2,368,877
43,576,029
Change in net assets
14,834,420
3,329,336
18,163,756
Net assets - beginning
37,347,002
12,446,672
49,793,674
Prior period adjustments
10,283,330
111,281
10,394,611
Residual equity transfer to agency funds
(290,264)
(290,264)
Net assets - ending
$ 62,174,488
$ 15,887,289
$ 78,061,777
The notes to the financial statements are an integral part of this statement.
-20-
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Notes and contracts receivable
Assessments receivable
Due from other funds
Inventory
Prepaid items
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deficit in pooled cash accounts
Deposits
Due to other funds
Unearned and deferred revenues
Total liabilities
Fund balances:
Reserved for:
Inventory
Unreserved
Unreserved, reported in nonmajor:
Special revenue funds
Debt service funds
Capital project funds
Total fund balances
Total liabilities and fund balances
DESCHUTES COUNTY, OREGON
Governmental Funds
Balance Sheet
June 30, 2004
Other Total
Project Governmental Governmental
General Fund Sheriff Mental Health Road Development Funds Funds
$ 2,535,119 $ 504,726 $ 853,928 $ 3,181,834 $ 2,515,983 $ 11,931,031 $21,522,621
3,058,664
609,140
1,030,402
3,839,349
3,036,475
12,785,911
24,359,943
-
-
-
-
-
1,213,135
1,213,135
616,135
434,458
-
-
719,395
1,769,988
66,603
141,291
152,177
71,628
1,111,323
1,543,022
-
-
-
5,423,314
1,781,900
7,205,215
-
1,203,840
1,203,840
-
302,142
302,142
-
761,961
-
761,961
6,276,522
1,689,614
2,036,508
7,854,772
10,975,772
31,048,677
59,881,865
384,849
227,914
95,481
1,626,195
2,021
1,620,458
3,956,915
-
-
-
-
-
76,109
76,109
16,194
-
-
-
-
1,600
17,794
-
-
-
-
-
52,142
52,142
761,152
344,595
309,289
-
5,217,101
3,314,289
9,946,429
1,162,195
572,509
404,770
1,626,195
5,219,122
5,064,598
14,049,389
-
-
-
761,961
-
-
761,961
5,114,327
1,117,105
1,631,738
5,466,616
5,756,650
-
19,086,436
- - 19,064,774 19,064,774
1,843,771 1,843,771
5,075,534 5,075,534
5,114,327 1,117,105 1,631,738 6,228,577 5,756,650 25,984,079 45,832,476
$ 6,276,522 $ 1,689,614 $ 2,036,508 $ 7,854,772 $ 10,975,772 $ 31,048,677 $ 59,881,865
The notes to the financial statements are an integral part of this statement.
-21-
DESCHUTES COUNTY, OREGON
Reconciliation of the Governmental Funds Balance Sheet
To the Statement of Net Assets
June 30, 2004
Total fund balances for governmental funds
$ 45,832,476
Total net assets reported for governmental activities in the statement of net assets is
different because:
Capital assets used in governmental activities are not financial resources and
therefore are not reported in the funds. Those assets consist of:
Land
6,284,101
Construction in progress
3,106,944
Infrastructure, net of $257,518 accumulated depreciation
5,457,488
Land improvements, net of $811,486 accumulated depreciation
2,209,479
Buildings and improvements, net of $7,670,480 accumulated depreciation
46,891,942
Equipment and vehicles, net of $11,440,897 accumulated depreciation
6,406,401
Total capital assets
70,356,356
Other assets are not financial resources and therefore are not reported in the funds:
Prepaid pension costs
11,672,305
Investment in Healing Health Campus, LLC
229,099
Prepaid items
828,468
Internal service funds are used by the County to charge the cost of insurance,
(341,674)
building services, administrative services, finance, legal, personnel and information
(4,608,412)
technology to individual funds. The assets and liabilities of the internal service funds
1,085,576
are included in governmental activities in the statement of net assets. Internal
(672,433)
service fund net assets are:
4,234,513
Some of the County's receivables will be collected after year-end, but are not
available soon enough to pay for the current period's expenditures, and
therefore are reported as unearned revenues in the funds.
9,262,776
Long-term liabilities applicable to the County's governmental activities are not due
and payable in the current period and accordingly are not reported as fund liabilities.
Interest on long-term debt is not accrued in governmental funds, but rather is
recognized as an expenditure when due. All liabilities, both current and long-term,
are reported in the statement of net assets. Also, during the year, the County
refunded some of its existing debt. The amount borrowed is received in governmental
funds and increases fund balance. The amount that was sent to the paying agent
($5,750,000) to be escrowed for payment of the old debt ($5,315,000) as it comes
due is paid out of governmental funds and reduces fund balance. The difference
between those two amounts ($435,000) will be amortized as an adjustment to
interest expense in the statement of activities over the remaining life of the refunded debt.
Balances at June 30, 2004 are:
Accrued interest on debt
(314,302)
Certificates of participation
(9,760,000)
Bonds and notes payable
(65,630,262)
Capital leases
(341,674)
Compensated absences
(4,608,412)
Unamortized deferred cost of refunding debt
1,085,576
Unamortized premium on bonds
(672,433)
Long term liabilities
X9_,927,205)
Total net assets of governmental activities $62,174,488
This notes to the financial statements are an integral part of this statement.
-22-
DESCHUTES COUNTY, OREGON
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
For the Year Ended June 30, 2004
EXPENDITURES
Current:
General government
502,021
2,838,000
1,353,197
-
-
Other
Total
General services
8,160,853
-
(150,000)
(825,000 )
Project
Governmental
Governmental
Public protection
General Fund
Sheriff
Mental Health
Road
Development
Funds
Funds
REVENUES
-
-
-
9,176,227
477,797
9,654,024
Taxes
$ 13,562,898
$ 9,712,999
$ -
$
$
$ 12,339,075
$ 35,614,972
Licenses and permits
223,796
-
106,479
-
185,241
515,516
Fines, forfeitures, and penalties
389,238
283,154
-
-
-
534,169
1,206,561
Interest and rents
140,871
95,245
46,175
58,497
422,136
888,136
1,651,061
Intergovernmental
2,454,807
2,697,616
8,671,800
10,728,806
-
14,408,920
38,961,949
Charges for services
2,547,248
654,884
2,520,400
462,148
-
12,191,042
18,375,722
Other
-
17,012,144
2,800
309,672
409,747
321,050
1,043,269
Total revenues
19,318,858
13,443,899
11,347,654
11,559,123
831,883
40,867,633
97,369,050
EXPENDITURES
Current:
General government
502,021
2,838,000
1,353,197
-
-
-
502,021
General services
8,160,853
-
(150,000)
(825,000 )
193,328
13,871,524
22,225,705
Public protection
-
16,296,400
-
16,641,886
32,938,286
County roads
-
-
-
9,176,227
477,797
9,654,024
Health and welfare
136,209
12,535,388
-
8,880,755
21,552,352
Education
-
-
1,143,468
1,143,468
Debt service:
-
-
-
(435,000)
(435,000)
Principal payments
241,240
-
-
626,620
1,485,671
4,018,339
4,259,579
Interest
13,703
2,628,000
-
-
733,570
3,428,796
3,442,499
Capital outlay
80,903
715,744
7,428
377,998
403,566
18,960,321
20,545,960
Total expenditures
9,134,929
17,012,144
12,542,816
9,554,225
596,894
67,422,886
116,263,894
Excess (deficiency) of revenues
-
-
-
-
(290,265)
(290,265)
over (under) expenditures
10,183,929
(3,568,245)
(1,195,162)
2,004,898
234,989
(26,555,253)
(18,894,844)
OTHER FINANCING SOURCES (USES)
Transfers in
141,857
2,838,000
1,353,197
-
300,000
12,389,968
17,023,022
Transfers out
(9,961,248)
(210,000)
(150,000)
(825,000 )
(1,052,101)
(5,229,825)
(17,428,174)
Issuance of debt
-
7,090,000
7,090,000
Discount on debt
(1,492)
(1,492)
Proceeds from refunding bonds
5,750,000
5,750,000
Payment to refund bond escrow agent
(5,315,000)
(5,315,000)
Debt issuance/defeasance costs
-
-
-
(435,000)
(435,000)
Proceeds of sale of assets
-
-
626,620
1,485,671
209,434
2,321,725
Total other financing sources and uses
(9,819,391)
2,628,000
1,203,197
(198,380)
733,570
14,458,085
9,005,081
Net change in fund balances
364,538
(940,245)
8,035
1,806,518
968,559
(12,097,168)
(9,889,763)
Fund balances - beginning
4,749,789
2,057,350
1,623,703
4,422,059
4,788,091
38,371,512
56,012,504
Residual equity transfer to agency funds
-
-
-
-
(290,265)
(290,265)
Fund balances - ending
$ 5,114,327 $
1,117,105
$ 1,631,738
$ 6,228,577
$ 5,756,650
$ 25,984,079
$ 45,832,476
The notes to the financial statements are an integral part of this statement.
-23-
DESCHUTES COUNTY, OREGON
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Government Funds
to the Statement of Activities
For the Year Ended June 30, 2004
Net change in fund balances - total governmental funds $ (9,889,763)
The change in net assets reported for governmental activities in the statement of
activities is different because:
(7,090,000)
Governmental funds report capital outlays as expenditures. However, in the
1,492
statement of activities expenditures for capital assets is allocated over the assets'
(5,750,000)
estimated useful lives and reported as depreciation expense. This is the
492,556
amount by which capital outlay ($20,067,002) exceed depreciation ($2,669,429) in
(57,556)
the current period
17,397,573
Governmental funds report loans funded as expenditures
1,538,083
Deferred pension cost reported as expenditure in governmental fund
6,895,415
The investment in Healing Health Campus, LLC, is reported as an expenditure
229,099
The book value, cost less accumulated depreciation, of capital assets disposed
(2,163,807)
of during the current year
(71,346)
Revenues and gains in the statement of activities that do not provide current financial
resources and therefore are not reported in the governmental funds
2,491,732
Revenues in the governmental funds that are not reported in the statement of net assets
(principal repayment)
(1,229,660)
Bond proceeds are reported as financing sources in governmental funds and thus
contribute to the change in fund balance. In the statement of net assets, however,
issuing debt increases long-term liabilities and does not affect the statement of
activities. Similarly, repayment of principal is an expenditure in the governmental
funds but reduces the liability in the statement of net assets.
Debt issued:
PERS Bond, Series 2004
(7,090,000)
Discount on PERS Bond, Series 2004
1,492
Refunding general obligation bonds
(5,750,000)
Deferred charge - refunding general obligation bonds
492,556
Premium on general obligation bonds
(57,556)
Repayments:
To paying agent:
For general obligation principal
5,315,000
To bond, certificate and note holders
4,924,701
Net adjustment
(2,163,807)
Some expenses reported in the statement of activities do not require the use
of current financial resources and, therefore, are not reported as
expenditures in governmental funds.
Assignment to Crook County of receivable due from State of Oregon (272,050)
Compensated absences (165,463)
Accrued interest on bonds 235,620
Amortization of deferred charge on refunding general obligation bonds (108,558)
Amortization of premium (discount) on general obligation bonds 52,157
Amortization of prepaid pension expense (208,772)
Internal service funds used by the County to charge the cost of insurance,
building services, finance, legal, personnel, administrative services and information technology to
individual funds. The net revenue (expense) of certain activities of
internal service funds is reported with governmental activities. 104,158
Change in net assets of governmental activities - year ended June 30, 2004 $ 14,834,420
The notes to the financial statements are an integral part of this statement,
-24-
DESCHUTES COUNTY, OREGON
ASSETS
Current assets:
Cash and cash equivalents
Investments, plus accrued interest
Accounts receivable
Taxes receivable
Prepaid items
Total current assets
Noncurrent assets:
Notes receivable
Capital assets:
Land
Construction in progress
Land improvements
Buildings and improvements
Equipment and vehicles
Total noncurrent assets
Other - Deferred financing costs
Total assets
LIABILITIES
Current liabilities:
Accounts payable
Unearned revenues
Interest payable
Accrued claims payable
Bonds, notes and COPs payable
Total current liabilities
Noncurrent liabilities
Bonds, notes and COPs payable
Premium on bonds payable
Due to other funds
Accrued compensated leave
Accrued landfill closure/postclosure costs
Total noncurrent liabilities
Total liabilities
NET ASSETS
Invested in capital assets, net of related debt
Unrestricted
Total net assets
Proprietary Funds
Statement of Net Assets
June 30, 2004
Enterprise Funds
Fair & Expo Internal
Solid Waste Center Total Service
$ 7,739,425 $ 401,633 $ 8,141,058 $ 3,056,281
9,340,511 483,524
9,824,035 3,688,545
515,817 23,076
538,893 32,921
- 86,040
86,040 -
- 111,502
111,502 -
17,595,753 1,105,775
18,701,528 6,777,747
- 240,000
336,650
-
336,650
-
2,900,988
-
2,900,988
-
3,818,449
7,459,925
11,278,374
104,004
486,865
19,159,777
19,646,642
-
1,940,214
671,680
2,611,894
522,225
9,483,166
27,291,382
36,774,548
866,229
136,698
1,576,750
1,713,448
-
27,215,617
29,973,907
57,189,524
7,643,976
818,603
29,549
848,152
251,952
-
250,412
250,412
-
22,325
98,110
120,435
-
-
-
-
2,359,414
225,053
974,430
1,199,483
-
1,065,981
1,352,501
2,418,482
2,611,366
5,967,072
22,842,453
28,809,525
240,000
46,348
764,341
810,689
-
-
250,000
250,000
-
95,226
82,946
178,172
558,094
8,835,367
-
8,835,367
-
14,944,013
23,939,740
38,883,753
798,094
16,009,994
25,292,241
41,302,235
3,409,460
8,849,275
3,651,440
12,500,715
626,229
2,356,348
1,030,226
3,386,574
3,608,287
$ 11,205,623
$ 4,681,666
$ 15,887,289
$ 4,234,516
The notes to the financial statements are an integral part of this statement,
-25-
DESCHUTES COUNTY, OREGON
Proprietary Funds
Statement of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Landfill closure/postclosure care costs
Depreciation
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grants
Property taxes
Investment earnings
Rents
Amortization of debt issuance costs
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers in
Transfers out
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
Enterprise Funds
Fair & Expo Internal
Solid Waste Center Total Service
$ 6,585,095
$ 1,615,780
$ 8,200,875
$ 14,876,075
66,641
-
66,641
8,043
6,651,736
1,615,780
8,267,516
14,884,118
-
-
-
480
1,175,326
798,797
1,974,123
4,481,902
2,133,601
1,161,268
3,294,869
10,108,315
(450,550)
-
(450,550)
-
475,039
705,798
1,180,837
264,254
3,333,416
2,665,863
5,999,279
14,854,471
3,318,320 (1,050,083) 2,268,237 29,647
15,000
94,555
109,555
-
-
1,844,947
1,844,947
-
215,150
14,553
229,703
78,036
-
-
-
480
-
(131,206)
(131,206)
-
(277,664)
(1,008,463)
(1,286,127)
(2,219)
-
-
-
(112,711)
(47,514)
814,386
766,872
(36,414)
3,270,806
(235,697)
3,035,109
(6,767)
2,662,000 694,538 3,356,538 110,925
(2,662,000) (400,311) (3,062,311) -
3,270,806 58,530 3,329,336 104,158
7,813,459 4,633,213 12,446,672 4,212,102
121,358 (10,077) 111,281 (81,745)
$ 11,205,623 $ 4,681,666 $ 15,887,289 $ 4,234,516
The notes to the financial statements are an integral part of this statement.
-26-
DESCHUTES COUNTY, OREGON
Proprietary Funds
Statement of Cash Flows
For the Year Ended June 30, 2004
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
Payments to employees
Payments to suppliers
Internal activity - payments from (to) other funds
Other receipts
Net cash provided (used) by operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Property taxes
Grants
Rents
Sale of capital assets
Interfund transfers, net
Net cash provided by noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets
Loan proceeds
Principal paid on capital debt
Interest paid on capital debt
Net cash provided (used) by capital and related
financing activities
CASH FLOWS FROM INVESTING ACTIVATES
Sale (purchase) of investments
Interest
Net cash used by investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents - beginning of year
Cash and cash equivalents - end of year
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss)
Adjustments to reconcile operating income to net cash
provided (used) by operating activities:
Depreciation expense
Change in assets and liabilities
Receivables, net
Prepaid items
Accounts and other payables
Net cash provided (used) by operating activities
The notes to the financial statements are an integral part of this statement.
-27-
Enterprise Funds
Internal
Solid Waste Fair & Expo Service
Fund Center Fund Total Funds
$ 6,563,590 $ 1,636,766 $ 8,200,356 $ 1,748,982
(1,169,833)
(793,791)
(1,963,624)
(4,429,932)
(2,235,333)
(1,177,956)
(3,413,289)
(9,724,640)
-
-
-
13,144,336
66,644
-
66,642
7,608
3,225,068
(334,981)
2,890,085
746,354
-
1,860,892
1,860,892
-
15,000
94,555
109,555
-
-
-
-
480
-
294,227
294,227
110,925
15,000
2,249,674
2,264,674
111,405
(3,697,585) (128,350) (3,825,935) (57,104)
240,000
(100,460) (872,332) (972,792) (162,264)
(334,450) (1,076,423) (1,410,873) (2,794)
(4,132,495) (2,077,105) (6,209,600) 17,838
(2,814,869)
(104,550)
(2,919,419)
1,709,458
252,663
16,988
269,653
88,112
(2,562,206)
(87,562)
(2,649,766)
(1,621,346)
(3,454,633)
(249,974)
(3,704,607)
745,749
11,194,058
651,607
11,845,665
3,802,030
$ 7,739,425 $ 401,633 $ 8,141,058 $ 3,056,281
$ 3,318,320 $ (1,050,083) $ 2,268,237 $ 29,647
475,039 705,798 1,180,837 264,254
(21,505) (1,505) (23,010) (31,502)
(5,407) (5,409) -
(546,786) 16,216 (530,570) 483,955
$ 3,225,068 $ (334,981) $ 2,890,085 $ 746,354
DESCHUTES COUNTY, OREGON
Fiduciary Funds
Statement of Fiduciary Assets and Liabilities
June 30, 2004
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Accounts receivable
Total assets
LIABILITIES
Accounts payable
Due to other governments
Due to others
Total liabilities
NET ASSETS
$ 5,026,029
6,065,785
5,934
11,097,748
261,841
1,983, 794
8,852,113
11,097,748
The notes to the financial statements are an integral part of this statement.
-28-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
Deschutes County is a municipal corporation governed by three Commissioners, elected at -large. The
accompanying financial statements present the activities of Deschutes County (the County) and its seven
(7) component units, entities for which the County is considered to be financially accountable. Blended
component units, although legally separate entities, are, in substance, part of the County's operations.
Following is a brief review of each component unit included within the reporting entity:
Deschutes County Extension and 4-H Service District — furnishes support staff and a program coordinator
for Oregon State University Extension Service. Its 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 — operates the County 9-1-1 call center. Its 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 — operates under contract with Black Butte Ranch Corporation
and Black Butte Ranch Association to provide police services. Its governing body is the Deschutes County
Board of Commissioners. The financial accountability for the District is the responsibility of the County.
Sunriver Service District — operates under contract with Sunriver Homeowner's Association to provide police
and fire services. Its 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, Redmond Library County Service District, Sunriver Library County
Service District — Each library county service district was established for the purpose of constructing a
library and repaying the general obligation bonds issued to finance the cost of construction. Each library
district's governing body is the Deschutes County Board of Commissioners. The financial accountability for
each district is the responsibility of the County.
These component units described above have been included in these financial statements. Component
units' individual audited financial statements are also issued and are available in the Deschutes County
Finance Department.
There are other districts within the County that have not been included as component units of the County.
The Board of County Commissioners appoints the boards of special road districts and vector districts,
however, the County Commission does not exercise any administrative or financial control. These districts
are autonomous Oregon municipal corporations and are not considered component units of Deschutes
County.
-29-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
B. Government -wide and fund financial statements
The government -wide financial statements (i.e., the Statement of Net Assets and the Statement of
Activities) report information on all non -fiduciary activities of the County and its component units. The
effect of interfund activity has been removed from these statements, except where necessary to account for
the cost of a program. Governmental activities, which normally are supported by taxes and
intergovernmental revenues, are reported separately from business -type activities, which rely to a
significant extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or
segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a
specific function or segment. Program revenues include 1) charges to customers or applicants who
purchase, use or directly benefit from goods, services or privileges provided by a given function or segment
and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not properly included among program revenues are
reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds,
even though the latter are excluded from the government -wide financial statements. Major individual
governmental and enterprise funds are reported separately in the fund financial statements.
C. Measurement focus, basis of accounting and financial statement presentation
The government -wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements.
Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of
the timing of related cash flows. Property taxes are recognized in the year for which they are levied. Grants
and similar items are recognized as revenue if all eligibility requirements imposed by the provider have been
met.
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized when they are both
measurable and available. Revenues are considered to be available if they are collected during the current
period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County
considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However,
debt service, compensated absences, claims and judgments expenditures are recorded at the time such
payment is due.
Fiduciary fund financial statements are reported using the economic resources measurement focus and the
accrual basis of accounting. All fiduciary funds are agency funds.
The County has determined the following funds as major governmental funds:
General Fund. The financial resources of the general government are accounted for in the General Fund,
except those required to be accounted for in another fund.
Sheriff's Office. The financial resources of the Sheriff's Office are accounted for in the Deschutes County
Sheriff's Fund. This includes the administration, investigations, patrol, corrections, and search and rescue
activities of the Sheriff's Office.
-30-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Mental Health. The financial resources of the County's mental health treatment programs for acute care,
children & families, alcohol & drug and developmental disabilities.
Road. The financial resources of the County's Road Department used for the building, repair and
maintenance of the County's roads, bridges, culverts, street lighting and drainage.
Project Development. The financial resources related to the County's project development activities.
The County has determined that both of its enterprise activities are major.
Solid Waste accounts for the operations of the County's sanitary landfill and transfer station sites.
Fair & Expo Center accounts for the operations of the County's Fair & Expo Center, including the annual
county fair.
Additionally, the County reports the following fund types:
Internal service funds account for building, administrative, finance, legal, personnel, information technology
and insurance services provided to other County departments on a cost reimbursement basis.
Agency funds are used for tracking various activities including the accumulation and distribution of property
taxes; trustee for taxing districts, escrow on contractor retainage and developers, funds prior to adjudication;
fiscal agent for distribution of the State of Oregon's common school funds, inter -governmental law
enforcement activities, justice court; and various other collection and escrow agent activities.
Private -sector standards of accounting and financial reporting issued prior to December 1, 1989, generally
are followed in both the government -wide and proprietary fund financial statements to the extent that those
standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board.
Governments also have the option of following subsequent private -sector guidance for their business -type
activities and enterprise funds, subject to this same limitation. The County has elected not to follow
subsequent private -sector guidance.
As a general rule, the effect of interfund activity has been eliminated from the government -wide financial
statements. Exceptions to this general rule are charges between the internal service funds and various
other functions of the County. Elimination of these charges would distort the costs reported for the various
functions concerned.
Amounts reported as program revenues include 1) charges to customers or applicants for goods, services
or privileges provided, 2) operating grants and contributions and 3) capital grants and contributions,
including special assessments. Internally dedicated resources are reported as general revenues rather
than as program revenues. Likewise, general revenues include all taxes.
Operating revenues and expenses are reported separately from non-operating items in the Proprietary
Funds. Operating revenues and expenses generally result from providing services in connection with a
proprietary fund's principal on-going operations. The principal operating revenues of Solid Waste and the
Fair & Expo Center are charges to customers for services. Operating expenses for the enterprise funds and
internal service funds include the cost of providing services, administrative expenses and depreciation on
capital assets. All revenues and expenses not meeting this definition are reported as non-operating
revenues and expenses.
-31-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
D. Budget Policy
Budgets are prepared on the modified accrual basis for all funds. Except for the Fiduciary Funds, which
accounts for "pass-through" transactions, the County adopts annual budgets for each 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
County's published budget contains more specific detailed information for the above mentioned
expenditures categories. Unexpected additional resources may be added to the budget through the use of
a supplemental budget and appropriation resolution. Original and supplemental budgets may be modified
by the use of appropriation transfers between the levels of control. Such transfers require approval of the
Board of County Commissioners. Appropriations lapse at year end.
E. Assets, liabilities and net assets or equity
1. Cash and Cash equivalents and Investments
Cash and cash equivalents include amounts held as demand deposits and by the Local Government
Investment Pool. The cash balances of substantially all funds are pooled and invested by the County
Treasurer for the purpose of increasing earnings through investment activities. Investments are reported at
fair value as of June 30, 2004, based on market prices and include accrued interest. Earnings on the
pooled monies are apportioned and credited to the funds monthly, based on the average daily balances of
each participating fund.
2. Receivables and payables
All trade and property tax receivables are shown net of an allowance for uncollectibles. Notes receivable in
governmental funds consist of loans that are not expected or scheduled to be collected in the subsequent
year.
The County is responsible for the assessment, collection and apportionment of property taxes for all
jurisdictions within the County. Taxes are levied as of July 1 based on assessed values as of January 1.
Property tax payments are due in three equal installments, on November 15, February 15 and May 15. A
discount of 3% is available if taxes are paid in full by November 15 and a discount of 2% on the unpaid
balance is available if taxes are paid in full by February 15. Property taxes become a lien on the property
on July 1.
3. Inventories, prepaids and other assets
Inventories are valued at cost using the first in/first out (FIFO) method. The only material inventories of the
County are accounted for in the Road Fund.
Certain payments to vendors reflect costs applicable to future accounting periods and are reported as
prepaid items.
Other assets include prepaid pension costs, deferred debt issuance and refunding costs, and an investment
in a joint venture — See Note II C for additional information.
4. Restricted assets
In accordance with the terms and agreements of some long-term financings, certain assets are restricted for
future debt service payments. The County first applies restricted resources when an expense is incurred for
purposes for which both restricted and unrestricted net assets are available.
-32-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
5. Capital assets
Capital assets, which include property, plant, equipment and infrastructure (e.g. roads, bridges, sidewalks
and similar items), are reported in the applicable governmental or business -type activities columns in the
government -wide statement of net assets. Capital assets are defined by the County as assets with an initial
individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets
are recorded at their fair value at the date of donation. General infrastructure assets, consisting primarily of
roads and bridges, acquired prior to July 1, 2002, have not yet been reported. The cost of normal
maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not
capitalized.
Property, plant and equipment is depreciated using the straight-line method over the following estimated
useful lives:
Assets Years
Buildings and improvements 10-60
Improvements other than buildings 10-30
Equipment and vehicles 3-20
Infrastructure 20-50
6. Compensated absences
It is Deschutes County's policy to permit employees to accumulate earned but unused vacation, time
management (a leave with pay program, including sick, vacation, family emergency, and compensatory
time) and sick leave. A liability for the vested portion of such leave is reported in the proprietary funds and
the government -wide funds. Except in the two cases as noted below, no liability for unpaid accumulated
sick leave is recorded because the County does not pay sick leave when employees separate from service
with the County. Exceptions to non-payment of sick leave are: 1) Non -represented employees receive one-
half of their sick leave earned through June 30, 1994, and 2) Employees who are members of the Public
Works union receive one-half of their sick leave upon separation following at least five years of service. A
liability for the vested portion of vacation, sick leave and time management is reported in the proprietary
funds and the government -wide funds.
In prior years, the liability for compensated absences improperly omitted the liability for salary -related
payments associated with the payment of compensated absences, specifically the employer's share of the
social security and Medicare taxes and employer's contribution to pension plans. Compensated absence
expense for fiscal year 2003-2004 and compensated absence liability at June 30, 2004, include such salary -
related payments. Beginning net assets have been restated, a reduction of $866,484, to include the
increase to this liability. See Note II H for additional information.
7. Long-term obligations
In the government -wide statements and the proprietary funds statements, long-term debt and other long-
term obligations are reported as liabilities in the applicable governmental activities, business -type activities
and proprietary fund type statement of net assets. Bond premiums and issuance costs are deferred and
amortized over the life of the bonds using the straight-line method.
8. Fund equity
In the fund statements, governmental funds report reservations of fund balance for any amounts that are not
available for appropriation or are legally restricted by outside parties for use for a specific purpose.
-33-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
II — 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, category and line item
activity. The proposed budget includes information on the past three years and estimated resources and
requested appropriations for the ensuing year.
The proposed budget is presented by the Budget Officer to the Budget Committee. The Budget Committee
holds public meetings and may make changes to the proposed budget. The Budget Committee submits the
budget for adoption to the governing body of the County. The governing body announces a public hearing,
and after considering matters discussed, may make changes to the budget prior to its adoption. Such
changes cannot exceed 10% of the appropriations of the approved budget or a change in the amount of the
ad valorem taxes without re -publication of the budget and another public hearing.
After the budget is adopted, changes in appropriations are sometimes necessary. The governing body may
make additional appropriations to 1) expend new grant revenues received during the fiscal year, 2) adopt a
supplemental budget for occurrences or needs not foreseen at the time the budget was adopted and 3)
approve appropriation transfers. It is, however, illegal to overspend an appropriation.
In accordance with state statutes, appropriations are approved before the beginning of the fiscal year and
terminate June 30 of the year of appropriation. Encumbrances are not reported in the financial statements.
B. Excess of expenditures over appropriations
For the year ended June 30, 2004, expenditures exceeded appropriations by category (the legal level of
budgetary control) as follows:
Personnel
Fund Amount
Weed Abatement $ 489
Finance 250
Sunriver Service District 5,624
Materials & Services
Fund
Sheriff's
5,336
Special Transportation
13,682
Community Justice Juvenile
54,640
COLES Asset Forfeiture
2,270
Deschutes County Communication System
594
Health Department
2,546
Vehicle Maintenance & Reserve
1,762
Deschutes County 911 CSD
19,501
Sunriver Service District Reserve
20
Local Improvement District
53,757
-34-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
C. Deficit Fund Equity
The County's Debt Service Fund for the General Obligation Bonds issued to finance the construction of the
Deschutes County Fair & Expo Center has a negative fund balance of $22,081,999. This deficit will be
funded in future years from property tax levies.
Both the County's Annual County Fair and the Administrative Services Internal Service funds have negative
fund balances of $5,830 and $49,167, respectively. These deficits are due to the recognition of
compensated absence expense which will be paid out in future years. At such time payment is necessary,
funds will be available to meet this obligation.
III. DETAILED NOTES ON ALL FUNDS
A. Deposits and Investments
The County maintains a cash and investment pool that is utilized by all funds and the component units
other than Sunriver Service District and Black Butte Ranch Service District. Included in cash and
investments at June 30, 2004, is $1,213,135 in restricted cash as required under various debt agreements.
The County's investment policy, in compliance with Oregon Revised Statutes, Chapter 294, authorizes the
County to invest in obligations of the United States Treasury and United States Government agencies and
instrumentalities, certain bankers' acceptances, repurchase agreements, certain high-grade commercial
paper and corporate bonds, and obligations of states and municipalities. The County's investment policy
has been approved the County Commission and specifies the County's investment objectives, required
diversification, certain limitations and reporting requirements.
At June 30, 2004, the carrying amount of the County's deposits in various financial institutions was
$20,075,065 and the balance per the financial institutions was $24,007,733. Of the total bank balance,
$762,764 was covered by Federal Depository Insurance. To provide the additional protection required by
Oregon Revised Statutes, Chapter 295, the County obtained certificates from collateral pool managers.
Pool certificates issued to the County Treasurer as of June 30, 2004, amounted to $74,900,000. Securities
in the County's name having a value of not less than 25% of the amount of the certificates are held by the
custodian of the pooled collateral, who is considered to be the County's agent. Of the total bank deposits,
$15,562,485 is classified as Category 1 and the remainder of $8,445,248 is considered to be Category 3.
The County's investments in securities are categorized to give an indication of the level of risk assumed by
the County at year-end. Category 1 includes investments that are insured or registered or for which the
securities are held by the County or its agent in the County's name. Category 2 includes uninsured and
unregistered investments for which the securities are held by the counterparty's trust department or agent
in the County's name. Category 3 includes uninsured and unregistered investments for which the securities
are held by the counterparty, or by its trust department or agent, but not in the County's name.
-35-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
At year-end the County's investments in securities were as follows:
U. S. Government securities
Commercial paper
Certificates of deposit
Accrued interest
Investment totals
Category
1 2 3
$ 35,396,171
2,000,000
2,815,000
3,400,000
327.133
Reported Amount/
Fair Value
$ 35,396,171
2,000,000
6,215,000
327,133
$ 40,211,171 $ - $3,727,133 43,938.304
These securities are typically held to maturity unless the market dictates an advantage to early sale.
Maturity dates range from five to eighteen months.
The investment in the Oregon State Local Government Investment Pool (LGIP) is not deemed to be a
security, which is a transferable financial instrument that evidences ownership, and is, therefore, not
subject to credit risk classification. These investments are made under the provision of ORS 294.810.
Funds are held in the County's name and are not subject to collateralization requirements of ORS 205.015.
Investments are stated at cost, which approximates fair market value. The Oregon Short -Term Fund is the
local government investment pool for local governments and was established by the 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 balance of this investment at June 30, 2004, was $18,807,949.
Governmental Accounting Standards Board (GASB) Statement No. 31, Accounting and Financial Reporting
for Certain Investments and External Investment Pools, requires governmental entities to report on certain
investments at fair value in the balance sheet and recognize the corresponding change in the fair value of
the investments in the year in which the change occurred. However, since the adjustment to fair value is
immaterial, the financial statements have not been adjusted. In addition, the Oregon State Treasury Local
Government Investment Pool (LGIP) distributes investment revenue on an amortized cost basis, and
participants' equity in the pool is determined by the amount of participant deposits, adjusted for withdrawals
and distributed income. Accordingly, the adjustment to fair value would not represent an expendable
increase in the County's cash position.
-36-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
A reconciliation of cash and cash equivalents as shown on the statement of net assets is as follows:
Cash
Investment in LGIP
Investments, at market, plus accrued interest
Total cash and investments
Cash and investments by activity per Statement of Net Assets:
Governmental activities
Cash and cash equivalents
Investments, at market, plus accrued interest
Restricted cash
Business -type activities
Cash and cash equivalents
Investments, at market, plus accrued interest
Fiduciary funds
Cash and cash equivalents
Investments, at market, plus accrued interest
Total cash and investments
$ 20,075,065
18, 807, 949
43,938,304
$ 24,502,792
28,048,484
1,213,135
8,141,058
9,824,035
5,026,029
6,065,785
B. Receivables
Receivables as of year-end for the major funds and the nonmajor, internal service and fiduciary funds, in the
aggregate, including the applicable allowances for uncollectible accounts are as follows:
Property taxes
Transient room taxes
Accounts
Notes & contracts
Total
General Sheriff
$ 616,135 $ 434,458 $
66,603 141,291
Mental Project
Health Road Development Solid Waste
152,177 71,628 - 515,817
- - 5,423,314 -
Fair & Expo Nonmajor &
Center Other Funds Total
$ 86,040 $ 394,084 $ 1,530,718
- 325,309 325,309
23,076 1,144,247 2,114,839
2,895,741 8,319,055
Notes & Contracts receivable are shown net of a $150,000 allowance for uncollectible amounts.
-37-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
The unearned and deferred revenues reported in governmental funds are either (a) revenues that are
earned but are not available to liquidate liabilities of the current period or (b) amounts that have been
received but not yet earned. At the end of the current fiscal year, these two components of unearned
revenues reported in the governmental funds were as follows:
Unavailable
Total Unearned
Property
Contracts of
Special
Total
Not yet
and Deferred
Taxes
Loans Sale
Assessments
Unavailable
Earned
Revenues
General
$ 489,289
$ - $
$
$ 489,289
$ 271,863
$ 761,152
Sheriff's
344,595
-
344,595
-
344,595
Mental health
-
-
-
309,289
309,289
Project development
-
- 5,217,101
-
5,217,101
-
5,217,101
Nonmajor funds
316,296
1,781,653 -
1,203,840
3,301,789
12,500
3,314,289
Total Unearned and Deferred
Revenues Unavailable
$ 1,150,180
$ 1,781,653 $ 5,217,101
$ 1,203,840
$ 9,352,774
$ 593,652
$ 9,946,426
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
C. Other assets
Other assets include both current and non-current assets. The Prepaid Pension Cost and the Deferred
Cost of Refunded Debt will be amortized on a straight-line basis over the period benefited.
Governmental Business -Type
Activities_ Activities Total
Other Assets - Current
Prepaid Items $ 17,133 $ 111,502 $ 128,635
Other Assets - Lona -Term
Prepaid Pension Cost
Series 2002
Series 2004
Total Prepaid Pension Cost
Deferred Cost of Issuance
Series 2002 Pension
Series 2003 Full Faith & Credit
Series 2004 Pension
Total Deferred Cost of Issuance
Investment in Healing Health Campus, LLC
Initial Investment
Share of Net Loss through 6-30-04
Total Investment in
Healing Health Campus, LLC
Deferred Cost of Refunded Debt
Public Safety, Series 2003
Refunding
Cost of Issuance
Bend Library, Series 2003
Refunding
Cost of Issuance
Fairgrounds, Series 2003
Refunding
Cost of Issuance
Total Deferred Cost of Refunded Debt
Total Other Assets
4,911,073 -
6,761,232
11,672,305 - 11,672,305
99,446 -
577,707 138,976
134,183 -
811,336 _ 138,976 950,312
290,000
(60,901) -
229,099 - 229,099
591,591 -
46,207 -
370,339 -
77,439 -
1,488,965
85,507
1,085,576 1,574,472 2,660,048
$ 13,815,449 $ 1,824,950 $ 15,640,399
-39-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Effective October 16, 2003, the County entered into an agreement to form the Healing Health Campus, LLC
(the LLC) in which it held a 50% equity position at June 30, 2004. The LLC was formed to lease and
manage the Crisis Resolution Center facility for the care and treatment of mental health clients and/or
patients. The facility was under construction as of June 30, 2004; it is anticipated the facility will commence
operations early 2005. The County accounts for its investment in the LLC under the equity method and,
therefore, records its share of net income or losses of the LLC. Whereas it is possible the facility will incur
operating losses initially, in the long-term, profitable operations are anticipated. Cascade Health
Corporation, the other member of the LLC, is responsible for the preparation of the financial statements for
the LLC.
-40-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
D. Capital assets
Capital asset activity for the year ended June 30, 2004, was as follows:
Business -type activities:
Capital assets, not being depreciated:
Land
$ 181,850
$ 154,800 $
$ 336,650
Ending
Governmental activities:
Beginning Balance
Increases
Decreases
Balance
Capital assets, not being depreciated:
3,237,638
Capital assets, being depreciated:
Land
$ 5,895,189
$ 388,912
$ -
$ 6,284,101
Construction in progress
4,596,025
2,821,700
(4,310,781)
3,106,944
Total capital assets, not being depreciated
10,491,214
3,210,612
(4,310,781)
9,391,045
Capital assets, being depreciated:
39,742,635
Less accumulated depreciation for:
Buildings & improvements
38,888,929
15,919,411
(245,936)
54,562,404
Improvements other than buildings
1,983,677
1,193,245
(2,682,412)
3,176,922
Equipment & vehicles
18,339,387
1,545,902
(150,438)
19,734,851
Infrastructure
2,541,005
3,174,001
33,013,168
5,715,006
Total capital assets, being depreciated
61,752,998
21,832,558
(396,374)
83,189,182
Less accumulated depreciation for:
Buildings & improvements
(6,759,140)
(992,957)
81,636
(7,670,461)
Improvements other than buildings
(769,474)
(93,965)
-
(863,439)
Equipment & vehicles
(11,288,275)
(1,649,919)
131,968
(12,806,226)
Infrastructure
(59,389)
(198,129)
(257,518)
Total accumlated depreciation
(18,876,278)
(2,934,969)
213,604
(21,597,643)
Total capital assets, being depreciated, net
42,876,720
18,897,589
(182,770)
61,591,539
Governmental activities capital assets, net
$ 53,367,934
$ 22,108,201
$ (4,493,551)
$ 70,982,584
Business -type activities:
Capital assets, not being depreciated:
Land
$ 181,850
$ 154,800 $
$ 336,650
Construction in progress
205,669
2,695,319
- 2,900,988
Total capital assets, not being depreciated
387,519
2,850,119
3,237,638
Capital assets, being depreciated:
Buildings & improvements
21,023,032
380,939
21,403,971
Improvements other than buildings
12,686,763
1,273,149
- 13,959,912
Equipment & vehicles
4,328,260
50,491
4,378,752
Total capital assets, being depreciated
38,038,055
1,704,579
39,742,635
Less accumulated depreciation for:
Buildings & improvements1,315,663
( )
(441,666)
(1,757,329)
Improvements other than buildings
(2,205,360)
(477,052)
(2,682,412)
Equipment & vehicles
(1,503,864)
(262,120)
(1,765,984)
Total accumlated depreciation
(5,024,887)
(1,180,838)
(6,205,725)
Total capital assets, being depreciated, net
33,013,168
523,742
33,536,910
Business -type activities capital assets, net
$ 33,400,687
$ 3,373,860 $
- $ $ 36,774,548
-41-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities:
General government
General services
County roads
Public protection
Health & welfare
Capital assets held by the government's internal
service funds are charged to the various functions
based on their usage of the assets
Total depreciation expense - governmental activities
Business -type activities:
Solid Waste
Fair & Expo Center
Total depreciation expense - business -type activities
E. Interfund Balances and Activity
The composition of interfund balances as of June 30, 2004, is as follows:
Receivable Fund
Business Loan Fund
Sunriver Service District Reserve
Interfund Transfers:
Payable Fund
Fair & Expo Center
Sunriver Service District
Amount
$250,000
$ 52,142
$ 13,690
1,290,629
554,907
752,924
57,278
265,540
$ 2,934,968
$ 475,039
705,799
$ 1,180,838
Interfund transfers are utilized for the following purposes: General fund transfers to certain special revenue
funds requiring additional operating revenues; operating funds transfer to debt service funds to meet annual
debt service requirements; transient room taxes are transferred to the Sheriff's fund to support operations;
and in fiscal year 2003-2004, the Business Loan fund made a $250,000 loan to the Fair & Expo Center fund
to provide working capital.
-42-
'Transfers In:
Internal
Project
Fair & Expo
Non -major
Service
General Sheriff
Mental Health
Development
Center
Governmental
Funds
Total
Transfers Out:
General Fund
$ - $ 776,762
$ 1,124,293
$ -
$ 294,227
$ 7,655,041
$ 110,923
$ 9,961,246
Sheriff
- -
-
-
-
210,000
-
210,000
Mental Health
-
150,000
-
-
150,000
Road
-
-
825,000
825,000
Project Development
-
-
1,052,101
1,052,101
Non -major Governmental
141,857 2,061,238
228,904
150,000
-
2,647,825
-
5,229,825
Total
$ 141,857 $ 2,838,000
$ 1,353,197
$ 300,000
$ 294,227
$ 12,389,968
$ 110,923
$ 17,428,172
Interfund transfers are utilized for the following purposes: General fund transfers to certain special revenue
funds requiring additional operating revenues; operating funds transfer to debt service funds to meet annual
debt service requirements; transient room taxes are transferred to the Sheriff's fund to support operations;
and in fiscal year 2003-2004, the Business Loan fund made a $250,000 loan to the Fair & Expo Center fund
to provide working capital.
-42-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Residual Equity Transfer:
Based on the determination that the County is acting as a trustee with regard to the activity accounted for in
the County's COLES Asset Forfeiture Fund and in the Central Oregon Drug Enforcement Fund, the net
assets at June 30, 2004, of each of these special revenue funds were transferred to the County fiduciary
funds.
F. Long -Term Obligations
Operatinq Leases — County as Lessee
The County leases buildings and office facilities and equipment under noncancelable operating leases. The
total expended for such leases for the year ended June 30, 2004, was approximately $301,527. The future
minimum lease payments for these leases are as follow:
Fiscal Year Ending
June 30,
Amount
2005
$ 245,882
2006
149,328
2007
50,965
2008
19.902
Total
Operating Leases — County as Lessor
The County received $318,324 in lease rental income for the year ended June 30, 2004. The County is
expected to receive $6,759,335 in rental income over the next 10 years under non -cancelable leases.
These leases are cancelable if annual appropriations are not included in the lessee's annual appropriation
resolution.
Capital Leases
The County has entered into various lease agreements for acquisition of personal 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. Amortization expense on assets under capital lease is included
with depreciation expense. The assets acquired through capital leases are as follows:
Asset:
Total
Governmental
Activities
Equipment and vehicles $ 2,342,723
Less: Accumulated Amortization 1,396.170
-43-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
The future minimum lease obligations and the net present value of these minimum lease payments as of
June 30, 2004, are as follows:
Year Ending Governmental
June 30, Activities
2005
$ 316,868
2006
22,282
2007
22,282
Total minimum lease payments 361,432
Less: Amount representing interest
on future payments 19,759
Present value of minimum lease payments7A
Bonds and Certificates of Participation
For both governmental and business -type activities, the County has issued General Obligation Bonds,
Certificates of Participation (COPs) and Full Faith & Credit Obligations all of which were issued to provide
funds for the acquisition and construction of major capital facilities, acquire personal property and fund the
pension liability. The County also issues special assessment debt to provide funds for the construction of
streets in existing residential areas. These bonds will be repaid from amounts levied against the property
owners benefited by these improvements. In the event that a deficiency exists because of unpaid or
delinquent special assessments at the time a debt service payment is due, the County must provide
resources to cover the deficiency until other resources, for example, foreclosure proceeds, are received.
General obligation bonds are direct obligations and pledge the full faith and credit of the County. These
bonds generally are issued as 20-30 year serial bonds with increasing amounts of principal maturing each
year. General obligation bonds currently outstanding are as follows:
Purpose Interest Rates Amount
Governmental activities 4.49-7.02% $ 42,409,829
Governmental activities — refunding 2.96-4.43% 21,390,000
Business -type activities 4.49-5.47% 9,020,234
Business -type activities — refunding 3.87% 20,360,000
93.180.063
Certificates of Participation currently outstanding are as follow:
Purpose Interest Rates Amount
Governmental activities 5.01-6.40% $ 8,455,000
Governmental activities — refunding 4.62-6.45% 1,305,000
9.760,Q00
Limited Tax Improvement Bonds currently outstanding are as follows:
Purpose Interest Rates Amount
Governmental activities 4.15-5.95% 1.132
,202
-44-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Changes in Long -Term Liabilities
Changes in long-term obligations
for the year ended June 30, 2004 are as follows:
Due Within One
July 1, 2003
Increases
Decreases
June 30, 2004
Year
Governmental activities:
Claims
Internal service funds
$ 2,061,351
$
7,372,360
$ (7,074,296)
$ 2,359,414
$ 1,422,565
Certificates of participation
10,435,000
(675,000)
9,760,000
700,000
Pension obligation bonds
5,409,656
-
(13,677)
5,395,979
25,583
Full faith & credit obligations
26,094,766
7,090,000
-
33,184,766
481,289
Unamortized prem / disc
214,645
(1,492)
(5,663)
207,490
-
General obligation bonds
26,530,947
5,750,000
(7,061,863)
25,219,084
1,954,899
Unamortized premiums
453,881
57,556
(46,494)
464,943
-
Loans
Governmental funds
489,470
500,000
(291,240)
698,230
298,230
Internal service funds
145,000
-
(145,000)
-
-
Limited tax improvement bonds
2,715,000
-
(1,582,798)
1,132,202
110,000
Capital leases
Governmental funds
848,512
108,285
(615,123)
341,674
298,320
Internal service funds
17,260
-
(17,260)
-
-
Compensated absences
Governmental funds
4,425,823
4,024,601
(3,842,007)
4,608,417
3,842,007
Internal service funds
478,190
485,323
(405,419)
558,094
405,419
$ 80,319,501
$
25,386,633
$ (21,775,840)
$ 83,930,293
$ 9,538,312
Business -type activities:
Full faith & credit obligations
$ 6,190,234
$
-
$ -
$ 6,190,234
$ 123,711
Unamortized premiums
48,742
-
(1,625)
47,117
-
General obligation bonds
24,050,000
-
(860,000)
23,190,000
960,000
Unamortized premiums
827,200
-
(63,631)
763,569
-
Compensated absences
162,007
189,152
(172,989)
178,170
172,989
Landfill closure and postclosure
9,285,917
-
(450,550)
8,835,367
-
Loans
741,566
-
(112,792)
628,774
115,772
$ 41,305,666
S
189,152
$ (1,661,586)
$ 39,833,232
$ 1,372,472
Compensated absences have been liquidated by the governmental and enterprise funds for which the
employees who earned the compensated absences were assigned.
-45-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Debt Service Requirements
Debt service requirements on Certificates of Participation, Limited Tax Improvement Bonds, and Bonds and
Notes at June 30, 2004, are as follows:
Year
Ending June 30,
2005
2006
2007
2008
2009
2010-2014
2015-2019
2020-2024
2025-2029
2030-2034
Year
Ending June 30,
2005
2006
2007
2008
2009
2010-2014
2015-2019
2020-2024
2025-2029
2030-2034
Governmental Activities
COPs Ltd Tax lmrovement Bonds & Notes
Principal F Interest Principal Interest I Princi al Interest
$ 700,000 $ 487,149 $ 110.000 $ 51.164 $ 2.893.842 1 2 9RA R47
745,000
452,722
170,000
44,585
2,742,318
2,752,863
775,000
415,782
195,000
35,275
2,883,306
2,639,327
815,000
376,653
112,000
26,464
3,037,542
2,555,704
910,000
333,278
120,000
21,654
3,208,824
2,474,806
3,120,000
1,161,635
425,202
30,837
18,231,264
10,586,860
2,695,000
320,673
-
-
5,943,386
8,227,267
-
-
-
-
9,357,148
5,936,045
-
-
-
10,763,058
2,730,593
-
-
-
-
5,437,372
521,120
$ 9,760,000
$ 3,547,892
$ 1,132,202
$ 209,979
$ 64,498,060
$ 41,291,432
Business Type Activities
COPSLtd Tax lm rovement Bonds & Notes
Principal Interest Princi al_ Interest Principal Interest
$ - $ - $ - $ - 1.199.483 $ 1.293 Rn4
- - - - 1,214,273
1,235,254
- - - - 1,340,397
1,158,209
- - - - 1,466,798
1,081,832
- - - - 1,600,539
1,026,193
- - - - 10,237,290
4,100,413
- - - - 8,776,595
1,666,951
- - - 1,261,117
826,330
- - - - 1,514,888
504,362
- - - - 1,397,629
133,949
$ - $ - $ 30,009,008
$ 13,027,297
Advance Refunding of Debt
On December 1, 2003, general obligation bonds were issued to refund portions of an earlier issue used to
finance the building of the Bend Public Library. Proceeds from the new issue were placed in an irrevocable
trust that is to be used to service the future debt requirements of the defeased debt. This refunding resulted
in an economic gain as well as a savings from refunding. The economic gain realized in this refunding was
$418,800 and the savings from the refunding was as follows:
Cash flow requirements to service defeased debt $7,477,413
Less: Cash flow requirements for new debt 6,907,285
Net savings from refunding 570,128
-46-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
In prior years, the County defeased certain general obligation bonds and COPs by placing the proceeds of a
new general obligation bond and COPs in irrevocable trusts to provide for all future debt service payments
on the old general obligation bond and the COPs. Accordingly, the trust account assets and the liability for
the defeased general obligation bonds and COPs are not included in the County's financial statements. At
June 30, 2004, $40,625,000 of bonds and $1,600,000 of COPs outstanding are considered defeased, which
includes debt defeased during this current year.
G. Segment Information
The County maintains two enterprise funds. The Solid Waste Fund accounts for the operations of the
County's landfill at Knott Road and 27`h Street and transfer stations located throughout the County. The
fund also accounts for the accumulation of resources that will be required for the closure and postclosure
costs associated with the sanitary landfill. The Fair & Expo Center Funds account 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 1996, to finance the construction of the facility.
IV. OTHER INFORMATION
A. Risk Management
The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of
assets; errors and omissions; injuries to employees; and natural disasters. The County purchases
commercial insurance for property coverage, fidelity bonding, catastrophic workers' compensation claims,
and stop loss on its medical/dental risks. It self -insures against losses for general liability, most workers'
compensation, medical and dental benefits, unemployment benefits and other risks.
All funds of the County, as well as two county service districts (Deschutes County 911 and Extension 4-H),
participate in the County's self-insurance program. The County self -insures its general liability, vehicle,
workers' compensation, unemployment and medical/dental risks. Neither Black Butte Ranch nor Sunriver
Service District participates and Deschutes County 911 County Service District's participation is limited to
unemployment benefits and medical/dental. The third party insurance coverage obtained by the county
service districts not covered by the County's self-insurance program had no significant reductions in the
levels of insurance coverage in the past year. Settled claims have not exceeded insurance coverage in any
of the past three fiscal years.
The County estimates liability for incurred losses for reported and unreported claims general and
vehicle/fleet liability, workers' compensation and employee medical coverage. Workers' compensation,
general and vehicle/fleet liability estimates are primarily based on individual case estimates for reported
claims and through historical data for unreported claims as determined by the County's Risk Management
department. Liabilities are based on estimated ultimate cost of settling claims. Liabilities include an amount
for claims that have been incurred but not reported (IBNRs). The result of the process to estimate the
claims is not an exact amount and accordingly claims are reevaluated periodically to consider the effects of
inflation, recent claims settlement trends, and other economic and social factors.
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 net assets, as of June 30, 2004, of the
Insurance Fund (all insurance programs other than medical/dental) was $456,040 and of the Health
Benefits Trust Fund (medical/dental) was $2,341,601.
-47-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Changes in the Insurance Funds' claim liabilities are as follows:
Insurance Fund
Claims payable, June 30, 2002 $ 834,823
FY 02-03 claims expense 926,438
FY 02-03 claims paid 433.414
Claims payable, June 30, 2003 $ 1,327,847
FY 03-04 claims expense 1,039,074
FY 03-04 claims paid 715,036
Claims payable, June 30, 2004 $ 1,651,885
Health Benefits
Trust Fund
$ 492,104
6,384,221
6.142.821
$ 733,504
6,333,285
6,359.260
$ 707,529
B. Related party transactions
The County made a $400,000 loan to Healing Health Campus, LLC, a related party, described in
Note III C. The loan is non-interest bearing and payments commence in 2008 continuing through 2022.
C. Commitments and contingent liabilities
The County is contingently liable with respect to lawsuits and other claims incidental to the ordinary course
of its operations. Claims covered by the County's self-insurance are reviewed and losses are accrued
based on the judgment of County management. According to County management, based on advice of
legal counsel with respect to such litigation and claims, ultimate disposition of these matters will not have a
material adverse effect on the financial position or results of County operations.
D. Employee pension plans
Plan Description:
The County contributes to the Oregon Public Employees Retirement System (PERS), an agent multiple -
employer defined benefit 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 upon reaching five years of service. Vested employees with less
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.
The Oregon Public Employee Retirement System issues a publicly available financial report that includes
financial statements and required supplementary information for PERS. That report may be obtained by
written request to PERS, P.O. Box 23700, Tigard, OR 97281-3700.
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Funding Policy:
All Oregon PERS members are required to contribute 6% of their annual covered salary, which is paid by
the County. Additionally, the County is required to contribute at an actuarially determined rate. The
effective rate at June 30, 2004, for Tier One and Tier Two employees was 5.35% of annual covered payroll.
Employees entering the system subsequent to August 2003 are covered under the Oregon Public Service
Retirement Plan (OPSRP). The effective rate for OPSRP employees is 8.04% for General Service
Employees and 11.65% for Police and Fire Employees. 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 fiscal year 2003-2004, the County's annual pension cost was $10,872,611. The County opted to
currently fund the amount determined to be the "actuarial unfunded liability", $6,761,232, during the year
ended June 30, 2004, by issuing bonds. The required contribution was determined as part of the December
31, 2001, 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 the 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.
Significant economic assumptions used in the December 31, 2001, actuarial valuation include: (a) rate of
return on investment of present and future assets of 8% per annum compounded annually; (b) projected
salary increases at 4.25% per year compounded annually; (c) increases due to promotions and longevity
that vary by age and service; (d) pre and post -mortality life expectancies of employees, based upon several
mortality tables; (e) rates of withdrawal from active service before retirement for reasons other than death,
rates of disabilities, and expected retirement ages developed on the basis of actual plan experiences; and
(f) consumer price inflation of 3.25% per year.
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 Reserve).
Annual pension costs (APC) for the years ending June 30, 2004, 2003 and 2002 are as follows:
-49-
Employer Contributions
Year
Annual
Percentage
Net
Ended
Pension
of APC
Pension
June 30
Cost (APC)
Contributed
Obligation
2004
$10,872,611
100%
$ -
2003
5,480,831
100%
-
2002
10,414,985
100%
-
-49-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
The following table presents a schedule of funding progress for the County's Defined Benefit Pension Plan:
Actuarial
Actuarial
UAU
Unfunded
Valuation
Value of
Actuarial
Actuarial
Date
Assets
Liability
Liability
102%
1995
$ 36,518,688
$ 39,898,362
$ 3,379,674
1997
55,882,603
56,626,525
743,922
1999
98,676,797
96,434,067
(2,242,730)
2001
107,935, 722
114,603,031
667,309
Funded
Covered
UAU
Ratio
Payroll
Payroll
92%
$18,267,526
19%
99%
22,154,826
3%
102%
26,286,203
-9%
90%
29,981,104
22%
E. Post -employment benefits
In addition to pension benefits described in Note IV.D., 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 the fiscal year ended June 30, 2004, expenses (net of participant
contributions) of $106,295 were recognized for post -employment benefits. There are 36 participants
currently eligible. Expenses for post-retirement benefits are recognized as eligible employee benefits are
paid.
F. Landfill closure and postclosure care costs
State and Federal laws and regulations require that the County place a final cover on its landfill sites and
perform certain maintenance and monitoring functions at the sites for a minimum of thirty years after
closure. In addition to operating expenses related to current activities of the landfill site, an expense
provision and related liability are being recognized based on the future closure and postclosure care costs
that will be incurred near or after the date the landfill no longer accepts waste. The recognition of these
landfill closure and postclosure care costs is based on the amount of the landfill used each year. The
estimated liability for landfill closure and postclosure care costs is approximately $8.8 million as of June 30,
2004, which is based on 42% usage of the Knott Landfill capacity and full usage of several smaller sites. It
is estimated that an additional $8 million will be recognized as closure and postclosure care costs between
July 1, 2004, and the date the landfill is currently expected to be filled to capacity (the year 2029). The
estimated total current cost of the landfill closure and postclosure care ($16,858,996) is based on the
amount that would be paid if all equipment, facilities and services required to close, monitor and maintain
the landfills were acquired as of June 30, 2004. However, the actual cost of closure and postclosure care
may be higher due to inflation, changes in technology or changes in regulations.
In addition, the County is required by State and Federal laws and regulations to make annual contributions
to finance closure and postclosure care. 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.
-50-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
G. Fund Structure
Major Funds — Governmental
General — accounts for the financial operations of the County which are not accounted for in any
other fund. Principal sources of revenues are property taxes and revenues from other governmental
agencies. Expenditures primarily cover functions related to assessment and taxation, district
attorney, clerk's records and administration.
Sheriff's — property taxes, charges for services, Federal and State grants for public safety.
Mental Health — fees for services, Federal and State grants for mental health services and
counseling.
Road — gas tax apportionment and forest receipts for public roads and highways.
Project Development — proceeds from County land sales and leases for property acquisition for
County offices.
Major Funds — Proprietary — Enterprise
Solid Waste — fees and charges for services for the operation and maintenance of the County's
sanitary landfill and transfer stations.
Fair & Expo Center — fees, transfers and property taxes for the operation of a fair and expo center,
annual county fair and debt service.
Nonmaior Governmental Funds
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 to low and moderate
income households.
Grant Projects — grants for local programs as designated by the grantor.
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 County parks and an
apportionment from the State of Oregon.
PERS Reserve — charges to County's operating funds and departments to establish a reserve for
possible increases in the PERS rate.
County School — local taxes and forest receipts for education.
-51-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Special Transportation — State grant for transportation.
Taylor Grazing — Federal funds administered by State for rangeland improvement.
Transient Room Tax — lodging tax for promotion of tourism and County services.
Video Lottery — State's video lottery apportionment for economic development.
Welcome Center — lodging taxes for repayment of debt and recreation advertising.
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.
Liquor Enforcement — allocation of State funds for enforcement of liquor laws.
Victims' Assistance Program — grants for providing assistance to crime victims.
Law Library — fines and fees for maintenance of the law library.
County Clerk Records — fees for upgrading storage and retrieval systems.
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 programs
within the County.
Sheriff's Asset Forfeiture — proceeds from sale of assets forfeited in State and Federal Court for law
enforcement programs.
COLES Asset Forfeiture — proceeds from sale of assets seized by Central Oregon Drug
Enforcement team for law enforcement programs. As of June 30, 2004, the net assets of this fund
were transferred to a Fiduciary Fund.
Central Oregon Drug Enforcement — grants for drug investigation and prosecution. As of June 30,
2004, the net assets of this fund were transferred to a Fiduciary Fund.
Court Facilities Security — State grant to provide security in the court building.
Deschutes County Communication System — contracts and loan proceeds for radio system for public
safety organizations of Deschutes County.
Sheriff's Capital Reserve — transfer from the Sheriff's fund for future capital expenditures.
Health Department — fees for services and State grants for community wide health care.
-52-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Healthy Start -Prenatal — fees for services and State grants for comprehensive prenatal care for low-
income women and their infants.
ABHA — State grant for mental health services.
OHP-CDO — Oregon Health Plan and chemical dependency fees for drug abuse treatment.
Public Land Corner Preservation — recording fees for location and maintenance of survey corners.
Code Abatement — monies 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 — funds transferred from Community Development for
contingencies.
CDD -Building Program Reserve — surplus building program funds for contingencies.
CDD -Electrical Program Reserve — surplus electrical program funds for contingencies.
GIS (Geographic Information Systems) Dedicated - recording fees and sales for map data system.
Weed Abatement — grants for weed control and abatement.
Federal Forest Title III — federal monies for grants related to National Forest activities in Deschutes
County.
Road Building and Equipment Reserve — transfers from Road Fund for future capital asset
purchases.
Road Improvement Reserve — fees for future infrastructure requirements.
Vehicle Maintenance and Replacement — transfers from County funds and departments for future
vehicle replacement and repair.
Dog Control — licenses and fees for animal control.
Adult Parole and Probation — charges for services and State Department of Corrections grant for
operation of County justice program.
Deschutes County 911 County Service District — property taxes, charges for services and grants for
operations of County wide emergency call center.
Deschutes County 911 County Service District Equipment Reserve — funds transferred from DC 911
for future capital asset requirements.
-53-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
County Extension and 4-H County Service District — property taxes for Oregon State University's
Extension Service programs.
Black Butte Ranch County Service District — property taxes and fees for security services and law
enforcement within the District's boundaries.
Sunriver Service District — property taxes and fees for law enforcement and fire services within the
District's boundaries.
Sunriver Service District Reserve — funds transferred from Sunriver Service District for future capital
asset requirements.
Debt Service Funds
1996 Series Ltd Tax Improvement — collection of special assessment liens for debt service on
special assessment bond. The bond was paid in full during fiscal year 2003-2004 and the net assets
of this fund were transferred to the Local Improvement District Capital Project Fund.
2000 Series Ltd Tax Improvement — collection of special assessment liens for debt service on
special assessment bond.
LID 2003 — collection of special assessment liens for debt service on special assessment bonds.
Community Development Building 1996 COPs — funds transferred from Community Development for
debt service on certificates of participation issued to building Community Development building.
Full Faith and Credit 2003 — funds transferred from departments for debt service on bonds issued for
building, remodel, and acquisition of office buildings, recycling center, communication system.
HHS/BJCC 1998 COPs — funds transferred from Health and Mental Health for debt service on
certificates of participation issued to build and remodel buildings for use by these departments.
Government Center 1989-98 COPs — funds transferred for repayment of certificates of participation
issued to remodel building.
Public Safety General Obligation — property taxes for debt service on bonds issued to building public
safety complex.
Redmond Service Building 1994 COPs — funds transferred for debt service on certificates of
participation issued to acquire and remodel building.
PERS Series 2002 — transfer from operating funds for debt service on bonds issued to fund pension
liability.
Welcome Center 1988/98 COPs — funds transferred from Welcome Center special revenue fund for
debt service on certificates of participation issued to build Welcome Center.
Bend Library County Service District General Obligation — property taxes for debt service on bonds
issued to build Bend Library.
-54-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Redmond Library County Service District General Obligation — property taxes for debt service on
bonds issued to remodel building for Redmond Library.
Sunriver Library County Service District General Obligation — property taxes for debt service on
bonds issued to build Sunriver Library.
Capital Projects Funds
New Neighborhood — proceeds from land sales and grants for maintenance of water quality and
open space.
Local Improvement District — collections on unbonded liens and bond sales to improve roads and
streets for benefited properties.
General County Projects — property taxes and rents for general County capital projects.
County/State Building — proceeds from borrowing to build office building. The project was completed
in June 2004 and the fund was inactivated effective June 30, 2004.
La Pine Building Purchase/Remodel — proceeds from borrowing to purchase and remodel office
building in La Pine area.
Remodel Projects — proceeds from borrowing to remodel existing County buildings, primarily those
used by the State Courts.
Warehouse/Archive/IT — proceeds from borrowing to build a warehouse, archive and space for
County's Information Technology Department.
Nonmaior Proprietary Funds — Internal Service Funds
Building — interfund charges for custodial, repairs and maintenance and related activities for County
facilities.
Administration — interfund charges for services provided by County administration.
Finance — interfund charges for services provided by Finance Department.
Legal — interfund charges for services provided by Legal Department.
Personnel — interfund charges for services provided by Personnel Department.
Information Technology — interfund charges for services provided by IT Department.
Information Technology Reserve — interfund charges for future technology improvements.
Insurance — interfund charges for non-medical/dental insurance coverage.
Health Benefits Trust — interfund charges for medical/dental health insurance.
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
H. Prior Period Adjustments
Net Assets - Beginning have been restated for corrections to certain non-current asset and liability balances
reported as of June 30, 2003.
Deferred debt issuance cost
Prepaid pension cost
Capital asset - land
Long-term notes receivable
Recognition of unearned revenues
Salary -related payments on compensated absences
Total prior period adjustments
$ 681,297
Business -
5,115,701
Governmental
Type
88,400
Activities
Activities
Total
$ 681,297
$ 138,976 $ 820,273
5,115,701
- 5,115,701
88,400
88,400
402,040
- 402,040
4,834,681
- 4,834,681
(838,789)
(27,695} (866,484)
$ 10,283,330
$ 111,281 $ 10,394,611
The impact of these adjustments is to decrease fiscal year 2002-2003 change in net assets by $173,373.
Deferred Debt Issuance Cost
In fiscal year 2003, the County issued Full Faith & Credit Bonds, the issuance costs of which are properly
shown as prepayment on the Statement of Net Assets.
Prepaid Pension Cost
In fiscal year 2002, the County issued a Limited Tax Pension Bond and used the proceeds to pay a portion
of its future pension expense. Such prepayments are properly included as an asset on the Statement of
Net Assets as it creates a future benefit in the form of a reduced rate on its future PERS contributions.
Capital Asset — Land
The County acquired land prior to fiscal year 2004 that was not previously shown on the Statement of Net
Assets.
Recognition of Certain Unearned Revenues
The modified accrual method of accounting is used for reporting the assets and liabilities of governmental
funds. The Government -wide Statement of Net Assets is prepared using the accrual method. These two
methods of accounting are described in Note I C. Notes Receivable which will be collected in subsequent
years were erroneously reported as Unearned Revenues as of June 30, 2003 instead of as Earned
Revenues.
Long -Term Notes Receivable
The County makes loans to qualifying local entities based on established criteria. Some of these loans are
administered by a third party and therefore have not been included on the County's financial accounting
system. These loans should have been reported as Notes Receivable on the County's Statement of Net
Assets.
-56-
DESCHUTES COUNTY, OREGON
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2004
Salary -related payments due on Compensated Absences
In addition to compensation that has earned by employees for vacation, time -management and qualifying
sick -leave, the County has a liability for the salary -related payments which are directly and incrementally
associated with payments made for compensated absences upon termination. These salary -related
payments include social security and Medicare (FICA) and a contribution to the pension plan (PERS).
I. Subsequent Events
On September 16, 2004, the County issued $1,790,000 Full Faith and Credit Refunding Obligations, Series
2004 and contributed $215,000 of its funds to provide resources to purchase certain direct U. S.
Government obligations which are irrevocably pledged to and held in trust for the benefit of the owners of
the refunded Certificates of Participation (COPs) by the escrow agent for the purpose of generating
resources for all future debt service payments of $1,810,000 of the COPs. As a result, the refunded COPs
are considered to be defeased and the liability, in the amount of $1,810,000 will be removed from the
Statement of Net Assets. This advance refunding was undertaken to reduce total debt service payments
over the next eleven years by $383,637 and resulted in an economic gain of $106,720.
On October 29, 2004, it was agreed in principle that the Healing Health Campus LLC, in which the County
holds a 50% interest, would be terminated. Cascade Healthcare Community, the holder of the other 50%
interest, will assume sole ownership of the new crisis care center. The effect on the amount reported as
Other Assets on the Statement of Net Assets cannot be determined at this time.
On November 2, 2004, Oregon voters approved Ballot Measure 37. This new law provides that the owner
of private real property is entitled to file a claim to receive just compensation when a land use regulation,
enacted after the owner or a family member became the owner of the property, restricts the use of the
property and reduces its fair market value. If the claim is deemed valid, then the government responsible
for the regulation will have the choice to pay the owner of the property an amount equal to the proven
reduction in value or modify, change or not apply the regulation to the owner's property. The future financial
impact on the County is not determinable at this time.
-57-
REQUIRED SUPPLEMENTARY INFORMATION
DESCHUTES COUNTY, OREGON
General Fund
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Intergovernmental
State
Federal
Total revenues
EXPENDITURES
General government
Board of Commissioners
Personnel services
Materials and services
Capital outlay
Totals general government
General services
Assessor
Personnel services
Materials and services
Debt service
Capital outlay
Totals
Clerk / Elections
Personnel services
Materials and services
Capital outlay
Totals
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 13,252,500 $ 13,252,500 $ 13,562,899 $ 310,399
157,000
157,000
223,796
66,796
408,485
408,485
389,238
(19,247)
153,923
153,923
140,871
(13,052)
1,528,650
1,528,650
2,547,248
1,018,598
1,955,291
1,955,291
2,346,471
391,180
356,033
356,033
108,333
(247,700)
17,811,882
17,811,882
19,318,856
1,506,974
378,083
394,083 392,514
(1,569)
97,659
112,659 109,507
(3,152)
3,500
3,500 -
(3,500)
479,242
510,242 502,021
(8,221)
2,026,698
2,016,698
2,006,591
(10,107)
696,763
704,963
690,774
(14,189)
206,436
206,505
206,503
(2)
53,200
55,000
54,975
(25)
2,983,097
2,983,166
2,958,843
(24,323)
558,323
578,323
557,575
(20,748)
480,217
460,017
393,616
(66,401)
8,200
8,500
8,473
(27)
1,046,740
1,046,840
959,664
(87,176)
-61-
Continued
DESCHUTES COUNTY, OREGON
General Fund
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
District Attorney
Personnel services
2,330,234
2,330,234
2,274,174
Variance with
Materials and services
Original
648,155
598,212
Final Budget
Capital outlay
Budget
Final Budget
Actual
Over (Under)
Expenditures (Continued)
2,983,389
2,983,389
2,876,541
(106,848)
Board of Property Tax Appeals
Personnel services
30,900
30,900
29,251
(1,649)
Materials and services
18,995
18,995
12,677
(6,318)
Totals
49,895
49,895
41,928
(7,967)
District Attorney
Personnel services
2,330,234
2,330,234
2,274,174
(56,060)
Materials and services
648,155
648,155
598,212
(49,943)
Capital outlay
5,000
5,000
4,155
(845)
Totals
2,983,389
2,983,389
2,876,541
(106,848)
Finance - Tax
Personnel services
387,586
387,586
372,622 (14,964)
Materials and services
232,805
247,805
230,108 (17,697)
Debt service
48,424
48,440
48,440 -
Capital outlay
13,300
13,300
13,300 -
Totals
682,115
697,131
664,470 (32,661)
Veterans' Services
Personnel services
105,859
105,859 98,975
(6,884)
Materials and services
33,678
37,678 37,234
(444)
Capital outlay
100
100 -
(100)
Totals
139,637
143,637 136,209
(7,428)
Property Management
Personnel services
81,381
81,381 78,978
(2,403)
Materials and services
38,734
38,734 33,422
(5,312)
Capital outlay
100
100 -
(100)
Totals
120,215
120,215 112,400
(7,815)
Surveyor
Personnel services
70,575
83,459 77,953
(5,506)
Materials and services
61,427
61,427 42,599
(18,828)
Capital outlay
100
100 -
(100)
Totals
132,102
144,986 120,552
(24,434)
Continued
-62-
DESCHUTES COUNTY, OREGON
General Fund
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
Expenditures (Continued)
Non -Departmental
Materials and services
Capital outlay
Totals
Total general services
Operating contingency
Total expenditures
Excess of revenues
over expenditures
Other financing sources (uses)
11,405,385 9,857,483 9,134,929 (722,554)
6,406,497 7,954,399 10,183,927 2,229,528
Appropriation transfers out - (1,319,473) - (1,319,473)
Transfers in from other funds 141,857 141,857 141,857 -
Transfers out to other funds (9,848,354) (10,076,783) (9,961,24_8) (115,535)
Total other financing sources (uses) (9,706,497) (11,254,399) (9,819,391) (1,435,008)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing
sources (uses) (3,300,000) (3,300,000) 364,536 3,664,536
Fund balance - Beginning of year 4,000,000 4,000,000 4,749,791 749,791
Fund balance - End of year $ 700,000 $ 700,000 $ 5,114,327 $ 4,414,327
D-911
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
751,053
781,053
762,301
(18,752)
100
100
-
(100)
751,153
781,153
762,301
(18,852)
8,888,343
8,950,412
8,632,908
(317,504)
2,037,800
396,829
-
(396,829)
11,405,385 9,857,483 9,134,929 (722,554)
6,406,497 7,954,399 10,183,927 2,229,528
Appropriation transfers out - (1,319,473) - (1,319,473)
Transfers in from other funds 141,857 141,857 141,857 -
Transfers out to other funds (9,848,354) (10,076,783) (9,961,24_8) (115,535)
Total other financing sources (uses) (9,706,497) (11,254,399) (9,819,391) (1,435,008)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing
sources (uses) (3,300,000) (3,300,000) 364,536 3,664,536
Fund balance - Beginning of year 4,000,000 4,000,000 4,749,791 749,791
Fund balance - End of year $ 700,000 $ 700,000 $ 5,114,327 $ 4,414,327
D-911
DESCHUTES COUNTY, OREGON
Sheriffs Fund
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
continued
E2
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
REVENUES
Local
Taxes
$ 9,510,095
$ 9,510,095
$ 9,712,999
$ 202,904
Fines, forfeitures, and penalties
279,600
279,600
283,154
3,554
Interest and rents
85,073
85,073
95,245
10,172
Charges for services
569,995
569,995
654,884
84,889
Intergovernmental
Local
311,705
311,705
316,705
5,000
State
1,192,507
1,608,329
2,237,963
629,634
Federal
495,649
495,649
142,948
(352,701)
Total revenues
12,444,624
12,860,446
13,443,899
583,453
EXPENDITURES
Sheriffs Services
Personnel services
691,314
663,314
662,227
(1,087)
Materials and services
541,788
631,788
639,235
7,447
Capital outlay
14,000
14,000
13,740
(26 0)
1,247,102
1,309,102
1,315,202
6,100
Automotive/Communications
Personnel services
199,167
206,167
206,578
411
Materials and services
568,179
588,341
626,349
38,008
Capital outlay
-
328,088
313,203
(14,885)
767,346
1,122,596
1,146,130
23,534
Investigations/Evidence
Personnel services
1,179,508
1,219,508
1,216,421
(3,087)
Materials and services
208,726
198,726
177,764
(20,962)
Capital outlay
30,100
30,100
14,482
(15,618)
1,418,334
1,448,334
1,408,667
(39,667)
Patrol/Civil/Comm Support
Personnel services
5,143,533
5,422,909
5,412,541
(10,368)
Materials and services
415,000
443,000
429,499
(13,501)
Capital outlay
162,000
226,452
213,053
(13,399)
5,720,533
6,092,361
6,055,093
(37,268)
Records
Personnel services
456,254
461,630
456,411
(5,219)
Materials and services
43,780
43,780
40,497
(3,283)
500,034
505,410
496,908
(8,502)
Adult Jail
Personnel services
4,538,338
4,613,545
4,602,169
(11,376)
Materials and services
1,106,721
1,062,540
1,072,309
9,769
Capital outlay
63,550
97,050
84,273
(12,777)
5,708,609
5,773,135
5,758,751
(14,384)
continued
E2
DESCHUTES COUNTY, OREGON
Sheriffs Fund
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
EXPENDITURES (Continued)
Transport/Court Security
Personnel services
Materials and services
Emergency Services
Personnel services
Materials and services
Capital outlay
Special Services
Personnel services
Materials and services
Capital outlay
Training
Personnel services
Materials and services
Capital outlay
Non -Departmental
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfer out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
148,236
150,436
149,562
(874)
12,864
8,864
6,948
(1,916)
161,100
159,300
156,510
42,790)
81,355
82,355
82,327
(28)
19,670
58,242
50,574
(7,668)
29,000
-
-
_
130,025
140,597
132,901
(7,696)
283,438
314,503
293,491
(21,012)
45,942
45,942
45,629
(313)
5,000
39,804
39,428
(376)
334,380
400,249
378,548
(21,701)
96,080
96,080
92,764
(3,316)
27,233
28,193
25,948
(2,245)
-
37,565
37,565
-
123,313
161,838
156,277
(5,561)
7,157
7,157
7,157
-
7,157
7,157
7,157
-
-65-
16,117,933 17,120,079 17,012,144 (107,935)
604,461 18,137 - 18,137
16,722,394 17,138,216 17,012,144 (126,072)
(4,277,770) (4,277,770) (3,568,245) 709,525
2,838,000 2,838,000 2,838,000 -
(210,000) (210,000) (210,000) -
2,628,000 2,628,000 2,628,000 -
(1,649,770) (1,649,770) (940,245) 709,525
1,649,770 1,649,770 2,057,351 407,581
- $ - $ 1,117,105 $ 1,117,105
DESCHUTES COUNTY, OREGON
Mental Health
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Licenses and permits
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 110,500
$ 110,500
$ 106,479
$ (4,021)
36,300
36,300
46,175
9,875
2,410,483
2,410,483
2,520,400
109,917
-
-
2,800
2,800
243,000
243,000
244,495
1,495
9,176,661
9,266,661
8,427,305
(839,356)
11,976,944
12,066,944
11,347,654
(719,290)
4,886,664
5,139,368
5,096,758
(42,610)
8,801,995
8,872,312
7,438,630
(1,433,682)
10,000
10,000
7,428
(2,572)
13,698,659
14,021,680
12,542,816
(1,478,864)
825,045 592,024
14, 523, 704 14, 613, 704
- (592,024)
12,542,816 (2,070,888)
(2,546,760)
(2,546,760)
(1,195,162) 1,351,598
1,346,114
1,346,114
1,353,197 7,083
(150,000)
(150,000)
(150,000) -
1,196,114
1,196,114
1,203,197 7,083
(1,350,646) (1,350,646) 8,035 1,358,681
1,350,646 1,350,646 1,623,703 273,057
Fund balance - End of year $ - $ - $ 1,631,738 $ 1,631,738
DESCHUTES COUNTY, OREGON
Road
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 70,000
$ 70,000
$ 58,497
$ (11,503)
425,000
425,000
462,148
37,148
250,000
250,000
309,672
59,672
150,000
150,000
250,048
100,048
6,331,804
6,331,804
7,530,694
1,198,890
2,930,000
2,930,000
2,948,064
18,064
10,156, 804
10,156, 804
11, 559,123
1,402,319
4,031,220
4,031,220
3,931,860
(99,360)
5,589,982
5,589,982
5,244,367
(345,615)
3,034,000
3,034,000
377,998
(2,656,002)
12,655,202
12,655,202
9,554,225
(3,100,977)
700,576
700,576
-
(700,576)
13,355,778 13,355,778 9,554,225 (3,801,553)
(3,198,974) (3,198,974) 2,004,898 5,203,872
Other financing sources (uses)
Transfers out to other funds (825,000) (825,000) (825,000) -
Proceeds of sale of assets 251,000 251,000 626,620 375,620
Total other financing sources (uses) (574,000) (574,000) (198,380) 375,620
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
(3,772,974) (3,772,974) 1,806,518 5,579,492
3,772,974 3,772,974 4,422,059 649,085
-67-
$ 6,228,577 $ 6,228,577
OTHER SUPPLEMENTARY DATA
COMBINING AND INDIVIDUAL FUND
STATEMENTS AND SCHEDULES
COMBINING NON-MAJOR
GOVERNMENTAL FUNDS
DESCHUTES COUNTY, OREGON
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Special
$ 223,888 $
1,620,458
Total Nonmajor
- 76,109
Revenue
Debt Service
Capital Project
Governmental
1,600
Funds
Funds
Funds
Funds
ASSETS
Unearned revenues
1,242,710 1,272,455
799,124
3,314,289
Cash and cash equivalents
$ 9,287,744
$ 243,732
$ 2,399,555
$ 11,931,031
Investments, plus accrued interest
9,595,795
294,155
2,895,961
12,785,911
Restricted cash
15,327
1,197,808
-
1,213,135
Taxes receivable
566,101
135,024
18,270
719,395
Accounts receivable
953,051
156,420
1,852
1,111,323
Notes and contracts receivable
1,036,036
-
745,864
1,781,900
Assessments receivable
-
1,165,196
38,644
1,203,840
Due from other funds
302,142
-
-
302,142
Inventory
_
_
_
_
Prepaid items
-
-
_
-
Total assets
$ 21,756,196
$ 3,192,335
$ 6,100,146
$ 31,048,677
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 1,396,570 $ -
$ 223,888 $
1,620,458
Deficit in pooled cash accounts
- 76,109
-
76,109
Deposits
- -
1,600
1,600
Due to other funds
52,142 -
-
52,142
Unearned revenues
1,242,710 1,272,455
799,124
3,314,289
Total liabilities
2,691,422 1,348,564
1,024,612
5,064,598
Fund balances:
Reserved for:
Inventory
Unreserved
Unreserved, reported in nonmajor:
Special revenue funds 19,064,774 - - 19,064,774
Debt service funds - 1,843,771 - 1,843,771
Capital project funds - - 5,075,534 5,075,534
Total fund balances 19,064,774 1,843,771 5,075,534 25,984,079
Total liabilities and fund balances $21,756,196 $ 3,192,335 $ 6,100,146 $ 31,048,677
-75-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
Inventory
Prepaid items
Total assets $ 1,208,301 $ 183,312 $ 18,280 $ 54,856 $ 136,591
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ - $
Community
35 $
1,664 $
La Pine
Deficit in pooled cash accounts
Business
Development
Grant
Justice
Industrial
Due to other funds
Loan
Block Grant
Projects
Court
Development
ASSETS
899,567
-
-
-
136,469
Cash and cash equivalents
$ 26,614
$ 36,951
$ 8,283
$ 25,294
$ 55
Investments, plus accrued interest
32,120
44,595
9,997
29,562
67
Restricted cash
_
2,358
18,245
53,192
122
Taxes receivable
$ 1,208,301 $
183,312 $
18,280 $
54,856 $
136,591
Accounts receivable
-
101,766
-
-
_
Notes and contracts receivable
899,567
-
-
-
136,469
Assessments receivable
_
Due from other funds
250,000
Inventory
Prepaid items
Total assets $ 1,208,301 $ 183,312 $ 18,280 $ 54,856 $ 136,591
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ - $
180,954 $
35 $
1,664 $
-
Deficit in pooled cash accounts
_
_
-
Due to other funds
Unearned revenues
899,567
-
-
-
136,469
Total liabilities
899,567
180,954
35
1,664
136,469
Fund balances:
Undesignated
308,734
2,358
18,245
53,192
122
Total liabilities and fund balances
$ 1,208,301 $
183,312 $
18,280 $
54,856 $
136,591
Continued
-76-
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Notes and contracts receivable
Assessments receivable
Due from other funds
Inventory
Prepaid items
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deficit in pooled cash accounts
Due to other funds
Unearned revenues
Total liabilities
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
Park Acquisition PERS County Special Taylor
& Development Reserve School Transportation Grazing
$ 271,985 $1,365,571 $ 8 $ 28,302 $ 9,747
328,252 1,646,414 11 34,157 11,764
17,124 - - 12,911 -
$ 617,361 $ 3,011,985 $ 19 $ 75,370 $ 21,511
$ 2,267 $
2,267
$ - $ 55,649 $ 7,000
55,649 7,000
Fund balances:
Undesignated 615,094 3,011,985 19 19,721 14,511
Total liabilities and fund balances $ 617,361 $ 3,011,985 $ 19 $ 75,370 $ 21,511
Continued
-77-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 31,724 $ 5,501 $ 112,086 $ 31,907 $ -
Deficit in pooled cash accounts - - _ - _
Due to other funds
Unearned revenues _ _ _
Total liabilities 31,724 5,501 112,086 31,907 -
Fund balances:
Undesignated 281,250 292,058 61,642 28,621 281,363
Total liabilities and fund balances $ 312,974 $ 297,559 $ 173,728 $ 60,528 $ 281,363
Continued
-78-
Transient
Video
Welcome
Industrial
Land Sales
Room Tax
Lottery
Center
Development
Maintenance
ASSETS
Cash and cash equivalents
$ 15,469
$ 134,833
$ 42,336
$ 27,427
$ 127,494
Investments, plus accrued interest
18,669
162,726
69,592
33,101
153,869
Restricted cash
-
-
15,327
-
-
Taxes receivable
278,836
-
46,473
-
-
Accounts receivable
-
_
_
Notes and contracts receivable
Assessments receivable
Due from other funds
Inventory
Prepaid items
-
_
_
-
_
Total assets
$ 312,974
$ 297,559
$ 173,728
$ 60,528
$ 281,363
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 31,724 $ 5,501 $ 112,086 $ 31,907 $ -
Deficit in pooled cash accounts - - _ - _
Due to other funds
Unearned revenues _ _ _
Total liabilities 31,724 5,501 112,086 31,907 -
Fund balances:
Undesignated 281,250 292,058 61,642 28,621 281,363
Total liabilities and fund balances $ 312,974 $ 297,559 $ 173,728 $ 60,528 $ 281,363
Continued
-78-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ - $ 108 $ 2,812 $ - $ 229,993
Deficit in pooled cash accounts - _ _ _ -
Due to other funds - _
Unearned revenues - 12,500 - - Total liabilities - 12,608 2,812 -
Fund balances:
Undesignated 40,980 24,557 30,157 148,965 641,307
Total liabilities and fund balances $ 40,980 $ 37,165 $ 32,969 $ 148,965 $ 871,300
Continued
-79-
County
Commission
Liquor
Victims'
Clerk
on Children
Enforcement
Assistance Law Library
Records
& Families
ASSETS
Cash and cash equivalents
$ 18,569
$ 16,400 $ 14,939
$ 67,501
$ 382,649
Investments, plus accrued interest
22,411
19,726 18,030
81,464
461,810
Restricted cash
-
_ _
_
_
Taxes receivable
_
_
Accounts receivable
-
1,039 -
-
26,841
Notes and contracts receivable
-
- _
_
-
Assessments receivable
-
Due from other funds
-
Inventory
-
Prepaid items
_
_ _
_
_
Total assets
$ 40,980
$ 37,165 $ 32,969
$ 148,965
$ 871,300
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ - $ 108 $ 2,812 $ - $ 229,993
Deficit in pooled cash accounts - _ _ _ -
Due to other funds - _
Unearned revenues - 12,500 - - Total liabilities - 12,608 2,812 -
Fund balances:
Undesignated 40,980 24,557 30,157 148,965 641,307
Total liabilities and fund balances $ 40,980 $ 37,165 $ 32,969 $ 148,965 $ 871,300
Continued
-79-
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Notes and contracts receivable
Assessments receivable
Due from other funds
Inventory
Prepaid items
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deficit in pooled cash accounts
Due to other funds
Unearned revenues
Total liabilities
Fund balances:
Undesignated
Total liabilities and fund balances
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
M
Community
Sheriffs
Justice
Asset Court
Juvenile
Forfeiture Facilities
$ 65,510 $ 36,723 $ 14,442
79,063 44,320 17,429
135,277 - 3,792
$ 279,850 $ 81,043 $ 35,663
$ 80,828 $
80,828 - -
199,022 81,043 35,663
$ 279,850 $ 81,043 $ 35,663
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 1,966 $ - $ 72,143 $ 19,714
Deficit in pooled cash accounts _ _ _ _
Due to other funds
Unearned revenues _
Total liabilities 1,966 - 72,143 19,714
Fund balances:
Undesignated 180,761 496,566 843,357 164,121
Total liabilities and fund balances $ 182,727 $ 496,566 $ 915,500 $ 183,835
Continued
-81-
Deschutes
County
Sheriffs
Communication
Capital
Health
Healthy Start -
System
Reserve
Department
Prenatal
ASSETS
Cash and cash equivalents
$ 82,799
$ 225,009
$ 239,968
$ 81,559
Investments, plus accrued interest
99,928
271,557
289,491
98,431
Restricted cash
_
_
Taxes receivable
_
_
_
_
Accounts receivable
-
-
386,041
3,845
Notes and contracts receivable
-
_
-
_
Assessments receivable
_
_
Due from other funds
-
-
Inventory
_
_
Prepaid items
_
_
_
-
Total assets
$ 182,727
$ 496,566
$ 915,500
$ 183,835
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 1,966 $ - $ 72,143 $ 19,714
Deficit in pooled cash accounts _ _ _ _
Due to other funds
Unearned revenues _
Total liabilities 1,966 - 72,143 19,714
Fund balances:
Undesignated 180,761 496,566 843,357 164,121
Total liabilities and fund balances $ 182,727 $ 496,566 $ 915,500 $ 183,835
Continued
-81-
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Notes and contracts receivable
Assessments receivable
Due from other funds
Inventory
Prepaid items
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deficit in pooled cash accounts
Due to other funds
Unearned revenues
Total liabilities
Fund balances:
Total liabilities and fund balances
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
Public Land
Corner
ABHA OHP-CDO Preservation
Code Community
Abatement Development
$ 197,795 $ 45,262 $ 324,223 $ 12,908 $ 522,182
238,714 54,625 391,296 15,578 630,088
21,328
$ 436,509 $ 99,887 $ 715,519 $ 28,486 $ 1,173,598
$ - $ 110 $ 1,389 $ 40,870
110 1,389 - 40,870
436,509 99,777 714,130 28,486 1,132,728
$ 436,509 $ 99,887 $ 715,519 $ 28,486 $ 1,173,598
-82-
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 874 $ - $ - $ - $ 1,553
Deficit in pooled cash accounts - - - _ _
Due to other funds
Unearned revenues -
Total liabilities 874 - - - 1,553
Fund balances:
Undesignated 116,702 1,536,123 190,441 31,067 936,823
Total liabilities and fund balances $ 117,576 $ 1,536,123 $ 190,441 $ 31,067 $ 938,376
Continued
-83-
Community
CDD Building
CDD
Development
Program
Electrical
GIS
CDD-TDC
Reserve
Reserve
Reserve
Dedicated
ASSETS
Cash and cash equivalents
S 53,277
$ 696,063
$ 86,295
$ 14,077
$ 422,475
Investments, plus accrued interest
64,299
840,060
104,146
16,990
509,874
Restricted cash
-
_
_
Taxes receivable
Accounts receivable
-
-
-
-
6,027
Notes and contracts receivable
-
Assessments receivable
-
Due from other funds
-
Inventory
Prepaid items
-
_
_
-
_
Total assets
$ 117,576
$ 1,536,123
$ 190,441
$ 31,067
$ 938,376
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 874 $ - $ - $ - $ 1,553
Deficit in pooled cash accounts - - - _ _
Due to other funds
Unearned revenues -
Total liabilities 874 - - - 1,553
Fund balances:
Undesignated 116,702 1,536,123 190,441 31,067 936,823
Total liabilities and fund balances $ 117,576 $ 1,536,123 $ 190,441 $ 31,067 $ 938,376
Continued
-83-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 104 $
14,538
$ 197,627 $
- $ 19,997
Vehicle
-
_
_
Road Building
Road
Maintenance
Weed
Federal
& Equipment
Improvement
&
Abatement
Forest Title III
Reserve
Reserve
Replacement
ASSETS
Fund balances:
Cash and cash equivalents
34,031
91,913
463,267
394,654
370,799
Investments, plus accrued interest
41,071
110,926
559,105
476,299
447,508
Restricted cash
_
_
Taxes receivable
-
Accounts receivable
1,959
Notes and contracts receivable
-
Assessments receivable
Due from other funds
Inventory
Prepaid items
_
_
_
-
-
Total assets
77,061
202,839
1,022,372
870,953
818,307
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 104 $
14,538
$ 197,627 $
- $ 19,997
Deficit in pooled cash accounts
-
_
_
_ _
Due to other funds
Unearned revenues
-
_
Total liabilities
104
14,538
197,627
- 19,997
Fund balances:
Undesignated
76,957
188,301
824,745
870,953 798,310
Total liabilities and fund balances
$ 77,061 $
202,839
$ 1,022,372 $
870,953 $ 818,307
Continued
-84-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
Adult Parole
Dog Control & Probation
Deschutes
ASSETS
Cash and cash equivalents $ 37,241 $ 199,181 $ 487,328 $ 67,480 $ 49,836
Investments, plus accrued interest 44,946 240,326 589,481 81,625 60,282
Restricted cash - _ - _ _
Taxes receivable - - 106,639 - 10,903
Accounts receivable 1,063 - 210,978 - -
Notes and contracts receivable - _ _ - _
Assessments receivable
Due from other funds
Inventory
Prepaid items
Total assets $ 83,250 $ 439,507 $1,394,426 $ 149,105 $121,021
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
County 911
County
Deschutes
Service
Extension
County 911
District
4-H
Service
Equipment
Service
District
Reserve
District
ASSETS
Cash and cash equivalents $ 37,241 $ 199,181 $ 487,328 $ 67,480 $ 49,836
Investments, plus accrued interest 44,946 240,326 589,481 81,625 60,282
Restricted cash - _ - _ _
Taxes receivable - - 106,639 - 10,903
Accounts receivable 1,063 - 210,978 - -
Notes and contracts receivable - _ _ - _
Assessments receivable
Due from other funds
Inventory
Prepaid items
Total assets $ 83,250 $ 439,507 $1,394,426 $ 149,105 $121,021
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 41,098 $
15,605
$ 57,079
$ - $ 5,787
Deficit in pooled cash accounts
-
-
_
_
Due to other funds
-
-
-
_
Unearned revenues
-
-
85,224
- 8,735
Total liabilities
41,098
15,605
142,303
- 14,522
Fund balances:
Undesignated
42,152
423,902
1,252,123
149,105 106,499
Total liabilities and fund balances
$ 83,250 $
439,507
$1,394,426
$ 149,105 $121,021
Continued
-85-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2004
:.
Black Butte
Sunriver
Total Non -
Ranch County
Sunriver
Service
Major Special
Service
Service
District
Revenue
District
District
Reserve
Funds
ASSETS
Cash and cash equivalents
$ 257,253
$
787,650
$
306,117
$ 9,287,744
Investments, plus accrued interest
-
-
-
9,595,795
Restricted cash
-
-
-
15,327
Taxes receivable
19,909
103,341
-
566,101
Accounts receivable
-
23,060
-
953,051
Notes and contracts receivable
-
-
-
1,036,036
Assessments receivable
-
_
_
_
Due from other funds
-
-
52,142
302,142
Inventory
_
_
_
_
Prepaid items
-
_
-
-
Total assets
$ 277,162
$
914,051
$
358,259
$ 21,756,196
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 6,648
$
156,940
$
-
$ 1,396,570
Deficit in pooled cash accounts
-
_
_
_
Due to other funds
-
52,142
-
52,142
Unearned revenues
15,925
84,290
-
1,242,710
Total liabilities
22,573
293,372
-
2,691,422
Fund balances:
Undesignated
254,589
620,679
358,259
19,064,774
Total liabilities and fund balances
$ 277,162
$
914,051
$
358,259
$ 21,756,196
:.
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Assessments receivable
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deficit in pooled cash accounts
Unearned revenues
Total liabilities
DESCHUTES COUNTY, OREGON
Nonmajor Debt Service Funds
Combining Balance Sheet
June 30, 2004
2000 Series
LTD Tax CDD Bldg Full Faith & HHS/BJCC
Improvement LID 2003 1996 COPs Credit 2003 1998 COPs
$ 4,080 $ 25,019 $ - $ - $ _
4,924 30,195 - -
- - 206,499 637,540
- - - 156,420 -
319,956 845,240
$ 328,960 $ 900,454 $ 206,499 $ 156,420 $ 637,540
319,956 845,240 _
319,956 845,240
- 76,109 -
- in, iia
Fund balances:
Undesignated 9,004 55,214 206,499 80,311 637,540
Total liabilities and fund balances $ 328,960 $ 900,454 $ 206,499 $ 156,420 $ 637,540
Continued
1M:3A
DESCHUTES COUNTY, OREGON
ASSETS
Cash and cash equivalents
Investments, plus accrued interest
Restricted cash
Taxes receivable
Accounts receivable
Assessments receivable
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deficit in pool cash accounts
Unearned revenues
Total liabilities
Fund balances:
Undesignated
Total liabilities and fund balances
Nonmajor Debt Service Funds
Combining Balance Sheet
June 30, 2004
Government
Redmond
Welcome
Center
Public Safety
Service
Center
1989/98
General
Building PERS Series
1988/98
COPs
Obligation
1994 COPs 2002
COPs
$ - $ 131,837 $ - $ 157 $ -
158,884 - 190 -
136,223 - 65,070 - 152,476
- 90,106 - - -
$ 136,223 $ 380,827 $ 65,070 $ 347 $152,476
71,358 - -
71,358
136,223 309,469 65,070 347 152,476
$ 136,223 $ 380,827 $ 65,070 $ 347 $152,476
Continued
-88-
DESCHUTES COUNTY, OREGON
Nonmajor Debt Service Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
_ $
Redmond
Sunriver
Deficit in pool cash accounts
Bend Library
Library CSD
Library CSD
Total Non -
Unearned revenues
CSD General
General
General
Major Debt
Total liabilities
Obligation
Obligation
Obligation
Service Funds
ASSETS
Cash and cash equivalents
$ 72,294
$ 5,471
$ 4,874
$ 243,732
Investments, plus accrued interest
87,449
6,617
5,896
294,155
Restricted cash
-
-
-
1,197,808
Taxes receivable
32,030
8,570
4,318
135,024
Accounts receivable
-
-
-
156,420
Assessments receivable
-
-
-
1,165,196
Total assets
$ 191,773
$ 20,658
$ 15,088
$ 3,192,335
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
_ $
_ $
Deficit in pool cash accounts
-
-
-
76,109
Unearned revenues
25,598
6,850
3,453
1,272,455
Total liabilities
25,598
6,850
3,453
1,348,564
Fund balances:
Undesignated
166,175
13,808
11,635
1,843,771
Total liabilities and fund balances
$ 191,773 $
20,658 $
15,088
$ 3,192,335
5: 11
DESCHUTES COUNTY, OREGON
Nonmajor Capital Project Funds
Combining Balance Sheet
June 30, 2004
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$
$ - $
23,761 $ 166,927 5
$ 2,515
La Pine
Deposits
Total Non -
-
-
- 1,600
Unearned revenues
745,619
Building
14,861 -
Major
Total liabilities
745,619
Local
General
County /
Purchace
Fund balances:
Warehouse
Capital
New
Improvement
County
State
and
Remodel
Archive and
Projects
Total liabilities and fund balances
Neighborhood
District
Projects
Building
Remodel
Projects
IT
Funds
ASSETS
Cash and cash equivalents
$ 415,359
$ 211,884
$ 259,849
$ 75,413
$ 137,609
$ 1,285,554
$ 13,887
$2,399,555
Investments, plus accrued interest
501,286
255,717
313,605
91,014
166,077
1,551,502
16,760
2,895,961
Restricted cash
-
-
-
-
Taxes receivable
-
18,270
-
18,270
Accounts receivable
1,559
293
1,852
Notes and contracts receivable
745,619
-
207
38
745,864
Assessments receivable
38,644
-
38,644
Due from other funds
-
Total assets
$ 1,663,823
$ 506,245
$ 591,724
$ 166,927
$ 303;686
$ 2,837,056
$ 30,685
$6,100,146
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$
$ - $
23,761 $ 166,927 5
$ 2,515
$ 30,685 $ 223,888
Deposits
1,600
-
-
- 1,600
Unearned revenues
745,619
38,644
14,861 -
799,124
Total liabilities
745,619
40,244
38,622 166,927
2,515
30,685 1,024,612
Fund balances:
Undesignated
918,204
466,001
553,102 - 303,686
2,834,541
5,075,534
Total liabilities and fund balances
$ 1,663,823
$ 506,245 $
591,724 $ 166,927 $ 303,686
$ 2,837,056
$ 30,685 $6,100,146
1146112
DESCHUTES COUNTY, OREGON
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Debt service:
Principal
Interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfer out to other funds
Issuance of debt
Discount on debt
Proceeds from refunding bonds
Payment to refund bond escrow agent
Debt issuance
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Total Nonmajor
Special Revenue Debt Service Capital Project Governmental
Funds Funds Funds Funds
$ 5,978,368
$ 2,932,358 $
423,781
$ 9,334,507
3,004,568
-
-
3,004,568
185,241
-
-
185,241
534,169
-
-
534,169
290,398
270,513
327,225
888,136
11,472,250
568,623
150,169
12,191,042
321,050
-
-
321,050
1,062,458
-
30,000
1,092,458
10,349,731
-
30,469
10,380,200
2,771,256
-
165,006
2,936,262
35,969,489
3,771,494
1,126,650
40,867,633
13,871,524
1,143,468 -
477,797 -
16,641,886 -
8,880,755 -
- 4,018,339
- 3,428,796
3,504,197 -
44,519,627 7,447,135
13,871,524
1,143,468
477,797
- 16,641,886
8,880,755
4,018,339
3,428,796
15,456,124 18,960,321
15,456,124 67,422,886
(8,550,138)(3,675,641) (14,329,474) (26,555,253)
9,287,269
2,762,894
339,805
12,389,968
(3,996,274)
(84,805)
(1,148,746)
(5,229,825)
7,090,000
-
-
7,090,000
(1,492)
-
_
(1,492)
-
5,750,000
-
5,750,000
-
(5,315,000)
-
(5,315,000)
-
(435,000)
-
(435,000)
83,034
-
126,400
209,434
12,462,537
2,678,089
(682,541)
14,458,085
3,912,399 (997,552) (15,012,015) (12,097,168)
15,442,640 2,841,323 20,087,549 38,371,512
(290,265) - - (290,265)
$ 19,064,774 $ 1,843,771 $ 5,075,534 $ 25,984,079
-91-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Community La Pine
Business Development Grant Justice Industrial
Loan Block Grant Projects Court Development
- - - - 60
4,396 468 297 1,022 414
- - 68,313 - 74,901
49,431 - - - -
405,165 29,343 - -
53,827 405,633 97,953 1,022 75,375
494,874
403,340
95,600
299,558
156,489
403,340
299,558
494,874
95,600
156,489
(441,047) 2,293 2,353 298,536 (81,114)
313,166 -
- 81,234
- - 313,166 81,234
(441,047) 2,293 2,353 14,630 120
749,781 65 15,892 38,562 2
$ 308,734 $ 2,358 $ 18,245 $ 53,192 $ 122
Continued
W6102
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
-93-
Park
Acquisition & PERS
Development Reserve
County Special
School Transportation
$ - $ - $ 4 $ -
51,250 - -
7,532 18,445 591 939
- 2,343,148 - -
87,481 - 166,836 260,405
- - 976,039 -
146,263 2,361,593 1,143,470 261,344
48,381 6,895,415 - -
- - 1,143,468
- - 249,082
68,144 -
116,525 6,895,415 1,143,468 249,082
29,738 (4,533,822) 2 12,262
- (308,369) - -
- 7,090,000 - -
- (1,492) -
6,780,139 -
29,738 2,246,317 2 12,262
585,356 765,668 17 7,459
$ 615,094 $ 3,011,985 $ 19 $ 19,721
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Taylor Transient Video Welcome Industrial
Grazing Room Tax Lottery Center Development
2,575,339 - 429,229
236 3,993 3,053 1,939 30,396
- - - 78,820
4,377 - 424,266 -
4,613 2,579,332 427,319 509,988 30,396
7,000 533,466 335,188 357,941 31,278
- - - - 47,900
7,000 533,466 335,188 357,941 79,178
2,387 2,045,866 92,131 152,047 (48,782)
- (2,061,238) - (154,000) -
(2,061,238) - 154,000
(2,387)
(15,372)
92,131
(1,953)
(48,782)
16,898
296,622
199,927
63,595
77,403
$ 14,511 $
281,250
$ 292,058
$ 61,642 $
28,621
-94-
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
County
Land Sales Liquor Victims' Clerk
Maintenance Enforcement Assistance Law Library Records
- 34,867 2,154 - -
3,588 433 955 622 1,450
3,646 - 32,140 1,384 97,597
- 44,193 115,504 -
- 30,174 -
7,234 35,300 109,616 117,510 99,047
42,763 - - 109,785 50,993
- 243,263 -
1,327 - -
42,763 1,327 243,263 109,785 50,993
(35,529) 33,973 133,647 7,725 48,054
72,000 - 50,000
(20,000) - - -
(20,000) 72,000 - 50,000
(35,529)
13,973
(61,647)
7,725
98,054
316,892
27,007
86,204
22,432
50,911
$ 281,363 $
40,980
$ 24,557 $
30,157
$ 148,965
-95-
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Commission on
Public
Community
Sheriffs
COLES
Children &
Safety
Justice
Asset
Asset
Families
Reserve
Juvenile
Forfeiture
Forfeiture
- - 1,914 10,951 47,639
12,703 407 16,693 1,658 1,211
5,285 - 476,456 - -
12,875 - - -
4,210 - -
1,118,852 - 311,900
546,006 - 164,865 - -
1,699,931 407 971,828 12,609 48,850
- - 5,707,640 1,605 13,515
1,993,094 - - -
- - 2,345 - 4,500
1,993,094 - 5,709,985 1,605 18,015
(293,163) 407 (4,738,157) 11,004 30,835
355,011 - 4,815,321 - 90,403
(230,017) (92,966) (56,992)
124,994 (92,966) 4,815,321 (56,992) 90,403
(168,169) (92,559) 77,164 (45,988) 121,238
809,476 92,559 121,858 127,031 16,624
- - - _ 137,862
$ 641,307 $ - $ 199,022 $ 81,043 $ -
MA
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Deshutes
Central County Sheriffs
Oregon Drug Court Communication Capital Health
Enforcement Facilities System Reserve Department
131 80,598 - -
620 513 9,911 4,632 9,003
37,419 - 640,306 - 380,920
- - - 28,410
84,469 - - 8,582
- - - - 2,104,919
400,982 _ - -
523,621 81,111 650,217 4,632 2,531,834
384,652 97,739 180,977 - -
- - - - 4,039,830
2,700 - 2,199,574 - 116,735
387,352 97,739 2,380,551 - 4,156,565
136,269 116,628) (1,730,334) 4,632 1,624,731
150,000 1,943,812
(40,494) - (99,020) - (150,000)
(40,494) - (99,020) 150,000 1,793,812
95,775 (16,628) (1,829,354) 154,632 169,081
56,628 52,291 2,010,115 341,934 674,276
(152,403) - - - -
$ - $ 35,663 $ 180,761 $ 496,566 $ 843,357
-97-
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines,"forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Healthy Public Land
Start - Corner Code
Prenatal ABHA OHP-CDO Preservation Abatement
1,486 4,308 596 7,981 345
243,185 - - 721,181 -
50 - -
132,621 2,191,100 274,490 -
377,342 2,195,408 275,086 729,162 345
574,924 375
368,551 2,049,327 179,544 - -
368,551 2,049,327 179,544 574,924 375
8,791 146,081 95,542 154,238 (30)
57,319
- (221,821) - - -
57,319 221,821 - - -
66,110
(75,740)
95,542
154,238
(30)
98,011
512,249
4,235
559,892
28,516
$164,121
$ 436,509
$ 99,777
$ 714,130
$ 28,486
Continued
-98-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
OTHER FINANCING SOURCES (USES)
Transfers in from other funds - 126,400 _
Transfers out to other funds (200,000) -
Issuance of debt
Discount on debt
Proceeds of sale of assets - _
(200,000) 126,400 - -
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses 985,852 94,828 18,496 2,080 336
Fund balance - Beginning of year 146,876 21,874 1,517,627 188,361 30,731
Residual equity transfer to agency fund _ _ - _ _
Fund balance - End of year $ 1,132,728 $ 116,702 $ 1,536,123 $ 190,441 $ 31,067
Continued
-99-
Community
CDD Building
CDD
Community
Development
Program
Electrical
Development
CDD-TDC
Reserve
Reserve
Reserve
REVENUES
Local
Taxes -property
$ _
$ _
$ _
$ _
$ _
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
4,601
Interest and rents
23,331
384
18,496
2,080
336
Charges for services
5,261,569
-
-
_
_
Other
8,500
_
Intergovernmental
Local
828,173
-
_
State
22,000
-
Federal
228,706
-
-
-
_
Total revenues
6,376,880
384
18,496
2,080
336
EXPENDITURES
Current:
General services
2,824,042
3,756
-
-
_
Education
_
County roads
_
Public safety
2,344,021
Health and welfare
_
_
Capital outlay
22,965
28,200
Total expenditures
5,191,028
31,956
-
-
-
Excess (deficiency) of revenues
over expenditures
1,185,852
31,572
18,496
2,080
336
OTHER FINANCING SOURCES (USES)
Transfers in from other funds - 126,400 _
Transfers out to other funds (200,000) -
Issuance of debt
Discount on debt
Proceeds of sale of assets - _
(200,000) 126,400 - -
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses 985,852 94,828 18,496 2,080 336
Fund balance - Beginning of year 146,876 21,874 1,517,627 188,361 30,731
Residual equity transfer to agency fund _ _ - _ _
Fund balance - End of year $ 1,132,728 $ 116,702 $ 1,536,123 $ 190,441 $ 31,067
Continued
-99-
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
-100-
Road
Federal Building & Road
GIS Weed Forest Title Equipment Improvement
Dedicated Abatement III Reserve Reserve
10,495 567 3,311 11,140 10,482
497,907 31,939 - - 4,860
- 1,998 - -
- 25,000
96,058 23,766 -
- 80,000 344,484 -
604,460 163,270 347,795 11,140 15,342
290,077
126,250 337,124 14,423 -
30,173 - - 460,359 -
320,250 126,250 337,124 474,782 -
284,210 37,020 10,671 463,642 15,342
- 20,000 - 805,000 -
(141,857) - - - _
141,857 20,000 - 805,000
142,353 57,020 10,671 341,358 15,342
794,470 19,937 177,630 483,387 855,611
$ 936,823 $ 76,957 $188,301 $ 824,745 $ 870,953
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
Deschutes
County 911
Vehicle
(5,584)
362,062
Deschutes
Service
Maintenance
47,736
61,840
County 911
District
&
42,152 $
Adult Parole &
Service
Equipment
Replacement Dog Control
Probation
Distrct
Reserve
$ -
$ -
$ -
$ 2,702,019
$
-
133,991
_
-
2,743
348,511
-
-
10,618
836
8,113
15,373
1,240
276,900
-
23,490
28,603
-
-
-
33,204
-
1,920,298
606,157
-
287,518
137,570
2,300,412
3,385,356
1,240
67,762
-
-
-
-
-
224,268
2,126,573
2,444,762
-
193,616
-
-
201,702
261,378
224,268
2,126,573
2,646,464
-
26,140
86,698
173,839
738,892
1,240
81,114 188,223 - 65,000
- - (65,000) -
1,800 - - - -
1,800 81,114 188,223 (65,000) 65,000
27,940
(5,584)
362,062
673,892
66,240
770,370
47,736
61,840
578,231
82,865
$ 798,310 $
42,152 $
423,902
$ 1,252,123
$ 149,105
-101-
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Taxes -other
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Current:
General services
Education
County roads
Public safety
Health and welfare
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Discount on debt
Proceeds of sale of assets
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Fund balance - End of year
$ 243,518 $ 433,853 $ 2,598,974 $ - $ 5,978,368
- - 3,004,568
- - - _ 185,241
- - - - 534,169
2,391 4,280 10,505 3,584 290,398
797 13,200 207,104 - 11,472,250
- 9,408 10,378 200,000 321,050
- - - 1,062,458
10,000 - - - 10,349,731
- - - - 2,771,256
256,706 460,741 2,826,961 203,584 35,969,489
248,517 - - 13,871,524
- - - - 1,143,468
- - - 477,797
477,329 2,395,422 120 16,641,886
- - - 8,880,755
22,751 175 102,358 3,504,197
248,517 500,080 2,395,597 102,478 44,519,627
8,189 39,339 431,364 101,106 (8,550,138)
- - 154,500 9,287,269
- - (154,500) - (3,996,274)
- - - 7,090,000
(1,492)
- 83,034
(154,500) 154,500 12,462,537
8,189 (39,339) 276,864 255,606 3,912,399
98,310 293,928 343,815 102,653 15,442,640
- - - - (290,265)
$ 106,499 $ 254,589 $ 620,679 $ 358,259 $ 19,064,774
-102-
Black Butte
Extension
Ranch
Sunriver
4-H
County Sunriver
Service
Total Non -Major
Service
Service Service
District
Special Revenue
District
District District
Reserve
Funds
$ 243,518 $ 433,853 $ 2,598,974 $ - $ 5,978,368
- - 3,004,568
- - - _ 185,241
- - - - 534,169
2,391 4,280 10,505 3,584 290,398
797 13,200 207,104 - 11,472,250
- 9,408 10,378 200,000 321,050
- - - 1,062,458
10,000 - - - 10,349,731
- - - - 2,771,256
256,706 460,741 2,826,961 203,584 35,969,489
248,517 - - 13,871,524
- - - - 1,143,468
- - - 477,797
477,329 2,395,422 120 16,641,886
- - - 8,880,755
22,751 175 102,358 3,504,197
248,517 500,080 2,395,597 102,478 44,519,627
8,189 39,339 431,364 101,106 (8,550,138)
- - 154,500 9,287,269
- - (154,500) - (3,996,274)
- - - 7,090,000
(1,492)
- 83,034
(154,500) 154,500 12,462,537
8,189 (39,339) 276,864 255,606 3,912,399
98,310 293,928 343,815 102,653 15,442,640
- - - - (290,265)
$ 106,499 $ 254,589 $ 620,679 $ 358,259 $ 19,064,774
-102-
DESCHUTES COUNTY, OREGON
Nonmajor Debt Service Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Charges for services
Total revenues
1996 Series 2000 Series
LTD Tax LTD Tax CDD Bldg
Improvement Improvement LID 2003 1996 COPs
2,726 27,422 29,339 2,491
9,045 104,707 454,871 -
11,771 132,129 484,210 2,491
EXPENDITURES
Debt Service:
Principal 205,000 753,000 624,798 105,000
Interest 5,381 43,700 47,816 105,025
Total expenditures 210,381 796,700 672,614 210,025
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Proceeds from refunding bonds
Payment to refund bond escrow agent
Debt issuance/defeasance costs
Total other financing sources (uses)
Excess of (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
(198,610) 664,5711� 88,404} 207,534
- 200,000
(84,805) - - -
(84,805) - - 200,000
(283,415) (664,571) (188,404) (7,534)
283,415 673,575 243,618 214,033
$ �- $ 9,004 $ 55,214 $ 206,499
Continued
-103-
DESCHUTES COUNTY, OREGON
Nonmajor Debt Service Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
Excess (deficiency) of revenues
over expenditures (1,169,769) (648,704) (135,119) (37,038)
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
1,249,866
668,601
Government
Public Safety
-
Full Faith &
HHS/BJCC
Center 1989/98
General
-
Credit 2003
1998 CODs
COPs
Obligation
REVENUES
Debt issuance/defeasance costs
-
-
- -
Local
1,249,866
668,601
139,738 -
Taxes -Property
$ -
$ -
$ -
$ 1,943,523
Interest and rents
187,146
2,444
429
10,547
Charges for services
-
-
-
-
Total revenues
187,146
2,444
429
1,954,070
$ 80,311
$ 637,540 $
EXPENDITURES
Debt Service:
Principal
-
330,000
105,000
1,235,000
Interest
1,356,915
321,148
30,548
756,108
Total expenditures
1,356,915
651,148
135,548
1,991,108
Excess (deficiency) of revenues
over expenditures (1,169,769) (648,704) (135,119) (37,038)
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
1,249,866
668,601
139,738 -
Transfers out to other funds
-
-
- -
Proceeds from refunding bonds
-
-
- -
Payment to refund bond escrow agent
-
-
- -
Debt issuance/defeasance costs
-
-
- -
Total other financing sources (uses)
1,249,866
668,601
139,738 -
Excess of (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
80,097
19,897
4,619 (37,038)
Fund balance - Beginning of year
214
617,643
131,604 346,507
Fund balance - End of year
$ 80,311
$ 637,540 $
136,223 $ 309,469
Continued
Si11:elo
DESCHUTES COUNTY, OREGON
Nonmajor Debt Service Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Debt Service:
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Proceeds from refunding bonds
Payment to refund bond escrow agent
Debt issuance/defeasance costs
Total other financing sources (uses)
Excess of (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Redmond
Service
Building PERS Series
1994 COPs 2002
414 211
414 211
Welcome
13,678
Center
Bend Library
1988/98
CSD General
COPs
Obligation
- $ 708,775
598 4,964
598 713,739
30,000
13,678
105,000
350,000
13,120
294,690
49,582
289,114
43,120
308,368
154,582
639,114
(42,706) (308,157) (153,984) 74,625
42,320 308,369 154,000 -
- 5,750,000
- (5,315,000)
- - -4� 35,000)
42,320 308,369 154,000 -
(386)
212
16
74,625
65,456
135
152,460
91,550
$ 65,070 $
347 $
152,476 $
166,175
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Debt Service Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Debt Service:
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Proceeds from refunding bonds
Payment to refund bond escrow agent
Debt issuance/defeasance costs
Total other financing sources (uses)
Excess of (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
5111:6
Redmond
Sunriver
Library CSD
Library CSD Total Non -Major
General
General Debt Service
Obligation
Obligation Funds
$ 187,304 $ 92,756 $ 2,932,358
1,367 415 270,513
- - 568,623
188,671 93,171 3,771,494
116,863
45,000
4,018,339
68,137
47,512
3,428,796
185,000
92,512
7,447,135
3,671 659 (3,675,641)
2,762,894
- - (84,805)
- 5,750,000
- - (5,315,000)
_ - (435,000)
- - 2,678,089
3,671 659 (997,552)
10,137 10,976 2,841,323
$ 13,808 $ 11,635 $ 1,843,771
DESCHUTES COUNTY, OREGON
Nonmajor Capital Projects Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Capital outlay
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfer out to other funds
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
-107-
Local General
New Improvement County County/State
Neighborhood District Projects Building
$ - $ - $ 423,781 $ -
14,375 14,088 162,030 60,303
1,560 148,609 - -
30,000 - - -
- - 30,469 -
165,006 - - -
210,941 162,697 616,280 60,303
414,764 928,030 305,300 9,062,105
(203,823) (765,333) 310,980 (9,001,802)
84,805 - -
(181,191) - (967,555) -
126,400 - - -
(54,791) 84,805 967,555 -
(258,614) (680,528) (656,575) (9,001,802)
1,176,818 1,146,529 1,209,677 9,001,802
$ 918,204 $ 466,001 $ 553,102 $ -
Continued
DESCHUTES COUNTY, OREGON
Nonmajor Capital Projects Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2004
La Pine
Total Non -
Building Warehouse,
Major Capital
Purchase / Remodel Archive & IT
Projects
Remodel Projects Building
Funds
REVENUES
Local
Taxes -Property
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Capital outlay
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in from other funds
Transfers out to other funds
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
$ - $ - $ - $ 423,781
17,538 38,376 20,515 327,225
- - - 150,169
30,000
30,469
- - - 165,006
17,538 38,376 20,515 1,126,650
1,819,397 514,592 2,411,936 15,456,124
(1,801,859) (476,216) (2,391,421) (14,329,474)
255,000 339,805
- (1,148,746)
- 126,400
_ - 255,000 (682,541)
(1,801,859) (476,216) (2,136,421) (15,012,015)
2,105,545 3,310,757 2,136,421 20,087,549
$ 303,686 $ 2,834,541 $ - $ 5,075,534
-108-
COMBINING PROPRIETARY FUNDS
DESCHUTES COUNTY, OREGON
Solid Waste Funds
Combining Statement of Net Assets
June 30, 2004
-111-
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Landfill
Landfill Capital
Equipment
Environmental
North Area
Operations
Closure
Postclosure Projects
Reserve
Remediation
Development
Total
ASSETS
Current assets:
Cash and cash equivalents
$ 789,314
$1,987,911
$ 603,317 $ 821,055
$ 300,102
$ 777,213
$ 2,460,513
$ 7,739,425
Investments, plus accrued interest
952,600
2,399,158
728,128 990,912
362,185
937,998
2,969,530
9,340,511
Accounts receivable
515,817
515,817
Total current assets
2,257,731
4,387,069
1,331,445 1,811,967
662,287
1,715,211
5,430,043
17,595,753
Noncurrent assets:
Capital assets:
Land
181,850
-
154,800
-
-
-
336,650
Construction in progress
-
1,590,072
1,310,916
2,900,988
Land improvements
2,559,735
1,258,714
-
3,818,449
Buildings and improvements, net
210,926
-
275,939
-
486,865
Equipment
157,720
282,171
1,083,628
349,753
-
1,873,272
Vehicles
66,942
-
-
-
-
66,942
Deferred financing costs
136,698
-
136,698
Total noncurrent assets
3,313,871
282,171
- 4,363,153
349,753
-
1,310,916
9,619,864
Total assets
5,571,602
4,669,240
1,331,445 6,175,120
1,012,040
1,715,211
6,740,959
27,215,617
LIABILITIES
Current liabilities:
Accounts payable
78,340
-
- 731,756
-
-
8,507
818,603
Interest payable
21,915
410
22,325
Bonds, notes and COPs payable
121,683
103,370
-
225,053
Total current liabilities
221,938
731,756
103,780
8,507
1,065,981
Noncurrent liabilities
Bonds, notes and COPs payable
5,967,072
-
-
5,967,072
Premium on bonds payable
46,348
46,348
Accrued compensated leave
95,226
95,226
Accrued closure / postclosure
8,835,367
-
8,835,367
Total noncurrent liabilities
14,944,013
14,944,013
Total liabilities
15,165,951
731,756
103,780
8,507
16,009,994
NET ASSETS
Invested in capital assets,
net of related debt
(2,774,884)
282,171
- 4,363,153
246,383
-
6,732,452
8,849,275
Unrestricted
(6,819,465)
4,387,069
1,331,445 1,080,211
661,877
1,715,211
-
2,356,348
Total net assets
$ (9,594,349)
$4,669,240
$1,331,445 $5,443,364
$ 908,260
$ 1,715,211
$ 6,732,452
$ 11,205,623
-111-
DESCHUTES COUNTY, OREGON
Fair & Expo Center Funds
Combining Statement of Net Assets
June 30, 2004
Fairgrounds
Noncurrent liabilities
Bonds, notes and COPs payable
General
Fair & Expo
-
22,842,453
Premium on bonds payable
763,569
Obligation
Center
Fair & Expo
Annual
-
250,000
Bonds
Reserve
Center
County Fair
Total
ASSETS
82,946
Total noncurrent liabilities
22,993,569 -
933,551
12,620
Current assets:
Total liabilities
24,039,121 -
1,051,976
201,144
25,292,241
Cash and cash equivalents
$ 134,403
$ 135,273
$ 93,980
$ 37,977
$ 401,633
Investments, plus accrued interest
162,208
163,258
112,224
45,834
483,524
Accounts receivable
-
-
23,076
-
23,076
Taxes receivable
86,040
-
-
-
86,040
Prepaid items
-
-
-
111,502
111,502
Total current assets
382,651
298,531
229,280
195,313
1,105,775
Noncurrent assets:
Capital assets:
Land
-
-
-
-
_
Land improvements
-
-
7,459,925
-
7,459,925
Building and improvements
-
-
19,159,777
-
19,159,777
Equipment and vehicles
-
-
671,680
-
671,680
Total capital assets
-
-
27,291,382
-
27,291,382
Other - deferred financing costs
1,574,472
-
2,278
-
1,576,750
Total assets
1,957,123
298,531
27,522,940
195,313
29,973,907
LIABILITIES
Current liabilities:
Accounts payable
-
-
21,716
7,833
29,549
Unearned revenues
-
69,721
180,691
250,412
Interest payable
85,552
12,558
-
98,110
Bonds, notes and COPS payable
960,000
-
14,430
-
974,430
Total current liabilities
1,045,552
-
118,425
188,524
1,352,501
Noncurrent liabilities
Bonds, notes and COPs payable
22,230,000
612,453
-
22,842,453
Premium on bonds payable
763,569
772
-
764,341
Due to other funds
-
250,000
-
250,000
Accrued compensated leave
-
70,326
12,620
82,946
Total noncurrent liabilities
22,993,569 -
933,551
12,620
23,939,740
Total liabilities
24,039,121 -
1,051,976
201,144
25,292,241
NET ASSETS
Invested in capital assets, net of related debt
(23,104,493) -
26,755,933
-
3,651,440
Unrestricted
1,022,495 298,531
(284,969)
5,831
1,030,226
Total net assets
$ (22,081,998) $ 298,531
$26,470,964
$ 5,831
$ 4,681,666
-112-
DESCHUTES COUNTY, OREGON
Nonmajor Internal Service Funds
Combining Statement of Net Assets
June 30, 2004
LIABILITIES
Current liabilities
Accounts payable
116,564
6,073
5,502
3,013
8,770
28,013
16,870
66,256
891
Total Internal
Interest payable
Building
Administrative
Information
-
Health
Services
Bonds, notes and COPS payable
Services
Services
Finance
Legal
Personnel
Technology
IT Reserve
Insurance
Benefits Trust
Funds
ASSETS
73,829
53,526
92,480
37,145
51,806
211,693
32,897
4,718
558,094
Current assets:
-
1,651,885
707,529
2,359,414
Cash and cash equivalents
$ 145,873
$ 3,594
$ 107,373
$ 20,949
$ 121,252
$ 215,454
$ 169,862
$ 888,649
$ 1,383,275
$ 3,056,281
Investments, plus accrued interest
176,050
4,337
129,585
25,282
146,336
260,026
205,002
1,072,488
1,669,439
3,688,545
Accounts receivable
10,129
2,500
-
-
-
18,251
-
16
2,025
32,921
Total current assets
332,052
10,431
236,958
46,231
267,588
493,731
374,864
1,961,153
3,054,739
6,777,747
Noncurrent assets:
Notes receivable
-
-
-
-
-
-
-
240,000
-
240,000
Capital assets:
141,659
(49,168)
138,976
6,073
207,012
254,025
357,994
210,115
2,341,601
3,608,287
Land Improvements
104,004
$ (49,168)
-
$ 6,073
$ 207,012
-
$ 248,232 $
456,040
$ 2,341,601
104,004
Equipment and vehicles, net
153,995
95,308
136,759
130,238
5,925
522,225
Total noncurrent assets
257,999
95,308
136,759
130,238
245,925
866,229
Total assets
590,051
10,431
332,266
46,231
267,588
630,490
505,102
2,207,078
3,054,739
7,643,976
LIABILITIES
Current liabilities
Accounts payable
116,564
6,073
5,502
3,013
8,770
28,013
16,870
66,256
891
251,952
Interest payable
-
-
Bonds, notes and COPS payable
-
-
Accrued compensated leave
73,829
53,526
92,480
37,145
51,806
211,693
32,897
4,718
558,094
Accrued claims payable
-
1,651,885
707,529
2,359,414
Total current liabilities
190,393
59,599
97,982
40,158
60,576
239,706
16,870
1,751,038
713,138
3,169,460
Noncurrent liabilities
Bonds, notes and COPs payable
-
-
-
-
240,000
240,000
Total liabilities
190,393
59,599
97,982
40,158
60,576
239,706
256,870
1,751,038
713,138
3,409,460
NET ASSETS
Invested in capital assets, net of related debt
257,999
-
95,308
-
-
136,759
(109,762)
245,925
-
626,229
Unrestricted
141,659
(49,168)
138,976
6,073
207,012
254,025
357,994
210,115
2,341,601
3,608,287
Total net assets
$ 399,658
$ (49,168)
$ 234,284
$ 6,073
$ 207,012
$ 390,784
$ 248,232 $
456,040
$ 2,341,601
$ 4,234,516
-113-
DESCHUTES COUNTY, OREGON
Solid Waste Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
-114-
Sw
Sw
Solid Waste
Landfill
Landfill Post
SW Capital
Equipment
Environmental
Recycling
Operations
Closure
Closure
Projects
Reserve
Remediation
Center
Total
OPERATING REVENUES
Charges for services
$ 6,585,095
$ -
$
$ -
$
$
$
$ 6,585,095
Miscellaneous
66,641
-
-
66,641
Total operating revenues
6,651,736
-
6,651,736
OPERATING EXPENSES
Personnel
1,175,326
-
1,175,326
Materials and services
2,125,535
8,066
-
2,133,601
Landfill closure/poslclosure care costs
(450,550)
(450,550)
Depreciation
475,039
-
475,039
Capital outlay
-
-
Debt service
Contingency
-
-
-
-
_
_
Total operating expenses
3,325,350
-
-
81066
-
3,333,416
Operating income (loss)
3,326,386
(8.066}
-
3,318,320
NONOPERATING REVENUES
(EXPENSES)
Grant
15,000
-
-
15,000
Investment earnings
29,351
48,544
13,892
29,523
7,705
20,652
65,483
215,150
Rents
-
-
-
-
_
_
Interest expense
(272,356)
(5,308)
(277,664)
Gain (loss) on equipment disposition
-
Total nonoperating revenues
(expenses, net)
(228,005)
48,544
13,892
29,523
2,397
20,652
65,483
(47,514)
Income (loss) before transfers
3,098,381
48,544
13,892
29,523
(5,669)
20,652
65,483
3,270,806
Transfers in (out)
(2,410,000)
400,000
200,000
1,200,000
110,000
500,000
-
Change in net assets
688,381
448,544
213,892
1,229,523
104,331
20,652
565,483
3,270,806
Total net assets - beginning
(10,404,088)
4,220,696
1,117,553
4,213,841
803,929
1,694,559
6,166,969
7,813,459
Prior period adjustment
121,358
-
-
-
-
121,358
Total net assets - ending
$ (9,594,349)
$ 4,669,240
$ 1,331,445
$ 5,443,364
$ 908,260
$ 1,715,211
$ 6,732,452
$11,205,623
-114-
DESCHUTES COUNTY, OREGON
Fair & Expo Center Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
Fairgrounds Fair and
General Expo Total Fair &
Fairgrounds Obligation Center Fair and Expo Annual Expo Center
Construction Bonds Reserve Center County Fair Funds
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Depreciation
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grants
Property taxes
Investment earnings
Rents
Amortization of debt issuance costs
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Capital transfers
Transfers in
Transfers out
Change in net assets
Total net assets - beginning
Prior Period Adjustment
Total net assets - ending
$ - 5 $ $ 851,648 $ 764,132 $ 1,615,780
- 851,648 764,132 1,615,780
- 671,782 127,015
798,797
- 582,660 578,608
1,161,268
705,798 -
705,798
- 1,960,240 705,623
2,665,863
(1,108,592) 58,509 (1,050,083)
-115-
-
40,355
54,200
94,555
-
1,844,947
-
-
-
1,844,947
-
6,966
2,691
4,107
789
14,553
(131,206)
-
-
(131,206)
(54)
(979,305)
-
(29,104)
(1,008,463)
(54)
741,402
2,691
15,358
54,989
814,386
(54)
741,402
2,691
(1,093,234)
113,498
(235,697)
-
215,311
479,227
-
694,538
(138,290)
-
-
(77,021)
185,000
(400,311)
(138,344)
741,402
218,002
(691,028)
(71,502)
58,530
138,344
(22,823,400)
80,529
27,170,353
67,388
4,633,213
-
-
(8,361)
1,716
(10,077)
$
E2
$ 298,531
$ 26,470,964
$ 5,831
$ 4,681,667
-115-
DESCHUTES COUNTY, OREGON
Nonmajor Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
-116-
Building
Administrative
Information
Health
Total Internal
Services
Services
Finance
Legal
Personnel
Technology
IT Reserve
Insurance
Benefits Trust
Services Funds
OPERATING REVENUES
Charges for services
$1,400,736
$ 410,890
$ 899,436
$443,095
$ 517,581
$1,645,212
$ 204,003
$1,261,402
$ 8,093,720
$ 14,876,075
Miscellaneous
419
7,624
8,043
Total operating revenues
1,400,736
410,890
899,436
443,095
517,581
1,645,631
204,003
1,269,026
8,093,720
14,884,118
OPERATING EXPENSES
Personnel
914,343
382,834
573,564
451,490
321,501
1,409,294
328,335
100,541
4,481,902
Materials and services
438,259
77,417
317,229
51,236
189,349
235,484
55,271
1,914,439
6,829,631
10,108,315
Oepreciabon
40,385
78,058
-
63,122
77,838
4,851
264,254
Total operating expenses
1,392,987
460,251
968,851
502,726
510,850
1,707,900
133,109
2,247,625
6,930,172
14,854,471
Operating income (loss)
7,749
(49,361)
(69,415)
5( 9,631)
6,731
(62,269)
70,894
(978,599)
1,163,548
29,647
NONOPERATING REVENUES (EXPENSES)
Investment earnings
3,153
193
2,572
191
3,430
6,386
3,799
28,615
29,697
78,036
Rents
480
-
480
Interest expense
(505)
(1,714)
-
(2,211)
Loss on disposition of capital assets
(112,711)
-
-
(112,711)
Total nonoperaling revenues (expenses), ne (109,078)
193
2,572
191
3,430
5,881
2,085
28,615
29,697
(36,414)
Income (loss) before transfers
(101,329)
(49,168)
(66,843)
(59,440)
10,161
(56,388)
72,979
(949,984)
1,193,245
(6,767)
Capital transfers
Transfers in
12,429
50,000
48,496
-
110,925
Transfers out
Change in net assets
(88,900)
(49,168)
(66,843)
(9,440)
10,161
(7,892)
72,979
(949,984)
1,193,245
104,158
Total net assets - beginning
499,505
316,036
19,266
205,724
436,011
175,252
1,411,481
1,148,827
4,212,102
Prior period adjustment
(10,947)
(14,909)
(3,753)
(8,873)
37,335
(5,457)
(471)
(81,745)
Total net assets - ending
$ 399,658
$ (49,168)
$ 234,284
$ 6,073
$ 207,012
$ 390,784
$ 248,232
$ 456,040
$ 2,341,601
$ 4,234,516
-116-
DESCHUTES COUNTY, OREGON
Solid Waste Funds
Combining Statement of Cash Flows
For the Year Ended June 30, 2004
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss) 3,326,386 (8,066) 3,318,320
Adjustments to reconcile operating income to net cash
provided (used) by operating activities:
Depreciation expense 475,039 475,039
Change in assets and liabilities
Receivables, net (21,505) (21,505)
Accounts and other payables (546,786) (546,786)
Net cash provided (used) by operating activities $ 3,233,134 $ $ $ $ (8,066) $ $ $ 3,225,068
-117-
SW
SW
Solid Waste
Landfill Landfill Post SW Capital
Equipment
Environmental
Recycling
Operations
Closure Closure
Projects
Reserve
Remediation
Center
Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
$ 6,563,590
$ $
$
$
$
$
$ 6,563,590
Payments to employees
(1,169,833)
(1,169,833)
Payments to suppliers
(2,227,267)
(8,066)
(2,235,333)
Internal activity - payments from (to) other funds
-
Other receipts
66,644
66,644
Net cash provided (used) by operating activities
3,233,134
(8,066)
3,225,068
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Grants
15,000
15,000
Rents
Sale of capital assets
_
Interfund transfers, net
(2,410,000)
400,000 200,000
1,200,000
110,000
500,000
-
Net cash provided by noncapital financing activities
(2,395,000)
400,000 200,000
1,200,000
110,000
500,000
15,000
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets
(41,576)
- -
(2,547,768)
-
(1,108,241)
(3,697,585)
Principal paid on capital debt
-
(100,460)
(100,460)
Interest paid on capital debt
(328,744)
(5,706)
(334,450)
Net cash provided (used) by capital and related
financing activities
(370,320)
(2,547,768)
106,166
(1,108,241)
(4,132,495)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of Investments
(493,626)
(950,087) (316,710)
156,028
(119,994
(315,019)
(775,461)
(2,814,869)
Interest
30,441
55,172 15,528
39,525
9,015
23,990
78,992
252,663
Net cash provided (used) by investing activities
(463,185)
(894,915) 301,182
195,553
(110,979)
(291,029)
(696,469)
(2,562,206)
Net increase (decrease) in cash and cash equivalents
4,629
(494,915) (101,182)
(1,152,215)
(115,211)
(291,029)
(1,304,710)
(3,454,633)
Balances - beginning of year
784,685
2,482,826 704,499
1,973,270
415,313
1,068,242
3,765,223
11,194,058
Balances - end of year
789,314
1,987,911 603,317
821,055
300,102
777,213
2,460,513
7,739,425
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss) 3,326,386 (8,066) 3,318,320
Adjustments to reconcile operating income to net cash
provided (used) by operating activities:
Depreciation expense 475,039 475,039
Change in assets and liabilities
Receivables, net (21,505) (21,505)
Accounts and other payables (546,786) (546,786)
Net cash provided (used) by operating activities $ 3,233,134 $ $ $ $ (8,066) $ $ $ 3,225,068
-117-
DESCHUTES COUNTY, OREGON
Fair & Expo Center Funds
Combining Statement of Cash Flows
For the Year Ended June 30, 2004
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
Payments to employees
Payments to suppliers
Internal activity - payments to other funds
Other receipts
Net cash provided (used) by operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Property taxes
Grants
Sale of capital assets
Interfund transfers, net
Net cash provided by noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets
Loan proceeds
Principal paid on capital debt
Interest paid on capital debt
Net cash provided (used) by capital and related
financing activities
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of Investments
Interest
Net cash provided (used) by investing activities
Net increase (decrease) in cash and cash equivalents
Balances - beginning of year
Balances - end of year
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss)
Adjustments to reconcile operating income to net cash
provided (used) by operating activities:
Depreciation expense
Change in assets and liabilities
Receivables, net
Prepaid items
Accounts and other payables
Net cash provided (used) by operating activities
Fairgrounds
General
Fair and Annual County Fair and Expo Fairgrounds Obligation
Expo Center Fair Center Reserve Construction Bonds Total
(420)
(420)
$ $ 838,734 $ 798,032 $ 1,636,766
(663 692 130 099 79
(585,324) (592,212) (1,177,956)
(410,282) 75,721 (334,981)
- 1,860,892
- -
- 1,860,892
-
- 40,355
54,200 94,555
(138,290) -
215,311 402,206
(185,000) 294,227
(138,290) 1,860,892
215,311 442,561
(130,800} 2,249,674
51,234
(128,350)
(128,350)
(860,000)
(12,332)
(872,332)
(1,046,194)
(30,229)
(1,076,423)
(1,906,194)
(170,911) (2,077,105)
50,617
(39,189)
(133,039)
12,282
4,779
(104,550)
617
7,745
2,237
5,170
1,219
_ 16,988
51,234
(31,444)
(130,802)
17,452
5,998
(87,562)
(87,476)
(76,746)
84,509
(121,180)
(49,081)
(249,974)
87,476
211,149
50,764
215,160
87,058
651,607
-
134,403
135,273
93,980
37,977
401,633
(420)
$ 420 $ $
-118-
(1,108,592) 58,509 (1,050,083)
705,798 705,798
(1,505) (1,505)
(5,407) (5,407)
(5,983) 22,619 16,216
$ (410,282) $ 75,721 $ (334,981)
DESCHUTES COUNTY, OREGON
Nonmajor Internal Service Funds
Combining Statement of Cash Flows
For the Year Ended June 30. 2004
-119-
Health
Building
Administrative
Information
Benefits
Services
Services
Finance
Legal
Personnel
Technology
IT Reserve
Insurance
Trust
Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
$ 78,692
$ 2,500
$ 66,532
$ 8,934
$ 3,338
$ 59,864
$
$ 39,026
$1,490,096
$ 1,748,982
Payments to employees
(904,550)
(329,308)
(568,295)
(436,302)
(321,601)
(1,415,999)
(327,362)
(126,515)
(4,429,932)
Payments to suppliers
(382,439)
(71,344)
(313,000)
(53,097)
(190,633)
(230,685)
(38,401)
(1,616,851)
(6,828,190)
(9,724,640)
Internal activity- payments from other funds
1,360,735
405,890
832,904
435,033
514,243
1,567,553
204,003
1,222,376
6,601,599
13,144,336
Other receipts
7,608
7,608
Net cash provided (used) by operating activities
152,438
7,738
18,141
45,432
5,347
(19,267)
165,602
(675.203)
1,136,990
746,354
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Rents
480
480
Interfund transfers, net
12,429
50,000
48,496
110,925
Net cash provided by noncapital financing activities
12,909
50,000
48,496
111,405
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets
(19,997)
(15,539)
(21,568)
(57,104)
Loan proceeds
240,000
240,000
Principal paid on capital debt
(17,264)
(145,000)
(162,264)
Interest paid on capital debt
(505)
2,289
(2,794)
Net cash provided (used) by capital and related
financing activities
(19,997)
(33,308)
71,143
17,838
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of Investments
(111,881)
(4,315)
(50,035)
(10,024)
(51,172)
(86,081)
(154,946)
(268,170)
(972,834)
(1,709,458)
Interest
3.062
171
2,947
261
3,924
7,329
3,389
36,832
30,177
88,112
Net cash provided (used) by investing activities1(
08,799)
(4,144)
47,088
(9,763)
47,248
(78,752)
151,557
(231,338)
942,657
(1,621,346)
Net increase (decrease) in cash and cash equivalen
36,551
3,594
(28,947)
(5,195)
(41,901)
(82,831)
85,188
(906,541)
194,333
(745,749)
Balances -beginning of year
109,322
=
136,320
26,144
163,153
298,285
84,674
1,795,190
1,188,942
3,802,030
Balances - end of year
145,873
31594
107,373
20,949
121,252
215,454
169,862
888,649
1,383,275
3,056,281
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss)
7,749
(49,361)
(69,415)
(59,631)
6,731
(62,269)
70,894
(978,599)
1,163,548
29,647
Adjustments to reconcile operating income to net cash
provided (used) by operating activities:
Depreciation expense
40,385
78,058
-
63,122
77,838
4,851
-
264,254
Change in assets and liabilities
Receivables, net
(9,619)
(2,500)
-
872
(18,214)
-
(16)
(2,025)
(31,502)
Accounts and other payables
113,923
59,599
9,498
13,327
1,384
(1,906)
16,870
298,561
(24,533)
483,955
Net cash provided (used) by operating activities
$ 152,438
$ 7,738
$ 18,141
$(45,432 )
$ 5,347
$ 19,267
$ 165,602
$ 675,203
$1,136,990
$ 746,354
-119-
BUDGETARY COMPARISON SCHEDULES
SCHEDULES OF REVENUES, EXPENTIURES/EXPENSES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
DESCHUTES COUNTY, OREGON
BUSINESS LOAN FUND
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Other
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
(520,000) (520,000) (441,047) 78,953
250,000 250,000 - (250,000)
(250,000) (250,000) - 250,000
(520,000) (520,000) (441,047) 78,953
520,000 520,000 749,781 229,781
$ - $ - $ 308,734 $ 308,734
-123-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 5,000
$ 5,000 $
4,396
$ (604)
75,000
75,000
49,431
(25,569)
80,000
80,000
53,827
(26,173)
23,578
24,078
23,727
(351)
535,685
535,685
471,147
(64,538)
100
100
-
(100)
559,363
559,863
494,874
(64,989)
40,637
40,137
-
(40,137)
600,000
600,000
494,874
(105,126)
(520,000) (520,000) (441,047) 78,953
250,000 250,000 - (250,000)
(250,000) (250,000) - 250,000
(520,000) (520,000) (441,047) 78,953
520,000 520,000 749,781 229,781
$ - $ - $ 308,734 $ 308,734
-123-
DESCHUTES COUNTY, OREGON
COMMUNITY DEVELOPMENT BLOCK GRANT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-124-
_ 2,293 2,293
65
65
$ 2,358 $ 2,358
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ -
$ - $
468
$ 468
1,500,000
1,500,000
405,165
(1,094,835)
1,500,000
1,500,000
405,633
(1,094,367)
42,000
382,000
284,238
(97,762)
1,458,000
1,118,000
119,102
(998,898)
1,500,000
1,500,000
403,340
(1,096,660)
-124-
_ 2,293 2,293
65
65
$ 2,358 $ 2,358
DESCHUTES COUNTY, OREGON
GRANT PROJECTS
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Intergovernmental
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfers in (out)
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
68,313
68,313
Variance with
Final Budget
Actual Over (Under)
297 $ 297
68,313 -
29,343 29,343
UU,Q 10
vv,o Io
ul,zaoo
ca,o4u
58,032
59,032
58,794
(238)
9,203
39,203
36,806
(2,397)
100
100
-
(100)
67,335
98,335
95,600
(2,735)
6,614
5,614
-
5,614
73,949
103,949
95,600
(8,349)
(5,636)
(35,636)
2,353
37,989
30,000 - (30,000)
30,000 - (30,000)
(5,636) (5,636) 2,353 7,989
5,636 5,636 15,892 10,256
$ $$ - $ 18,245 $ 18,245
-125-
DESCHUTES COUNTY, OREGON
JUSTICE COURT
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 420 $ 420 $ 1,022 $ 602
420 420 1,022 602
320,649 290,649 196,918 (93,731)
103,747 133,747 102,640 (31,107)
100 100 - _ (100)
424,496 424,496 299,558 (124,938)
19,209 19,209 - (19,209)
443,705 443,705 299,558 (144,147)
(443,285) (443,285) (298,536) 144,749
408,285 408,285 313,166 (95,119)
408,285 408,285 313,166 (95,119)
(35,000) (35,000) 14,630 49,630
35,000 35,000 38,562 3,562
$ - $ t_ - $ 53,192 $ 53,192
5114102
DESCHUTES COUNTY, OREGON
LA PINE INDUSTRIAL
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Total revenues
EXPENDITURES
Materials and services
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-127-
120 120
2 2
122 $ 122
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ -
$ - $
60
$ 60
100
100
414
314
-
-
74,901
74,901
500,000
500,000
81,234
(418,766)
500,100
500,100
156,609
(343,491)
500,100
500,100
156,489
(343,611)
500,100
500,100
156,489
(343,611)
-127-
120 120
2 2
122 $ 122
DESCHUTES COUNTY, OREGON
PARK ACQUISITION AND DEVELOPMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Licenses and permits
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year $ $ $ 615,094 $ 615,094
-128-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 10,000
$ 10,000 $
51,250
$ 41,250
10,000
10,000
7,532
(2,468)
50,000
50,000
87,481
37,481
70,000
70,000
146,263
76,263
58,000
58,000
48,381
(9,619)
592,000
592,000
68,144
(523,856)
650,000
650,000
116,525
(533,475)
(580,000)
(580,000)
29,738
609,738
580,000
580,000
585,356
5,356
Fund balance - End of year $ $ $ 615,094 $ 615,094
-128-
DESCHUTES COUNTY, OREGON
PERS RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Personnel services
Materials and services
Debt service
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Issuance of debt
Discount on debt
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
- 6,761,232
1,700 135,889
- 191,174
1,700 7,088,295
6,761,232 -
134,183 (1,706)
(191,174)
6,895,415 (192,880)
350,568 353,973 - (353,973)
352,268 7,442,268 6,895,415 (546,853)
(1,131) (7,091,131) (4,533,822) 2,557,309
(308,369) (308,369) (308,369) -
7,090,000 7,090,000
- (1,492) (1,492)
(308,369) 6,781,631 6,780,139 X1`492)
(309,500) (309,500) 2,246,317 2,555,817
759,500 759,500 765,668 6,168
Fund balance - End of year $ _450,000 $ 450,000 $ 3,011,985 $ 2,561,985
-129-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 16,000
$ 16,000 $
18,445
$ 2,445
335,137
335,137
2,343,148
2,008,011
351,137
351,137
2,361, 593
2,010,456
- 6,761,232
1,700 135,889
- 191,174
1,700 7,088,295
6,761,232 -
134,183 (1,706)
(191,174)
6,895,415 (192,880)
350,568 353,973 - (353,973)
352,268 7,442,268 6,895,415 (546,853)
(1,131) (7,091,131) (4,533,822) 2,557,309
(308,369) (308,369) (308,369) -
7,090,000 7,090,000
- (1,492) (1,492)
(308,369) 6,781,631 6,780,139 X1`492)
(309,500) (309,500) 2,246,317 2,555,817
759,500 759,500 765,668 6,168
Fund balance - End of year $ _450,000 $ 450,000 $ 3,011,985 $ 2,561,985
-129-
DESCHUTES COUNTY, OREGON
COUNTY SCHOOL FUND
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Interest and rents
Intergovernmental
State
Federal
Total revenues
EXPENDITURES
Materials and services
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-130-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
-
-
4
4
600
600
591
(9)
163,601
163,601
166,836
3,235
993,328
993,328
976,039
17,289)
1,157,529
1,157,529
1,143,470
(14,059}
1,157,529
1,157, 529
1,143,468
14 ,061
1,157,529
1,157,529
1,143,468
(14,061)
-
-
2
2
-
-
17
17
5 -
$ - $
19
$ 19
-130-
DESCHUTES COUNTY, OREGON
SPECIAL TRANSPORTATION FUND
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 1,500 $ 1,500 $ 939 $ (561)
232,000 232,000 260,405 28,405
233,500 233,500 261,344 27,844
235,400 235,400 249,082 13,682
100 100 - (100)
235,500 235,500 249,082 13,582
(2,000) (2,000) 12,262 14,262
2,000 2,000 7,459 5,459
$ - $ - $ 19,721 $ 19,721
-131-
DESCHUTES COUNTY, OREGON
TAYLOR GRAZING
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 200 $ 200 $ 236 $ 36
4,300 4,300 4,377 77
4,500 4,500 4,613 113
21,300 21,300 7,000 (14,300)
21,300 21,300 7,000 (14,300)
(16,800) 1600 (2,387) 14,413
16,800 16,800 16,898 98
$ - $ - $ 14,511 $ 14,511
-132-
DESCHUTES COUNTY, OREGON
TRANSIENT ROOM TAX
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -other
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
(2,090,822) (2,090,822) (2,061,238) 29,584
(2,090,822) (2,090,822) (2,061,238) 29,584
-133-
- - (15,371) (15,371)
296,622 296,622
_281,250 $ 281,250
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 2,622,857
$ 2,622,857 $
2,575,339
$ (47,518)
8,000
8,000
3,993
(4,007)
2,630,857
2,630,857
2,579,332
(51,525)
539,515
539,515
533,465
(6,050)
539,515
539,515
533,465
(6,050)
520
520
-
(520)
540,035
540,035
533,465
(6,570)
2,090,822
2,090,822
2,045,867
(44,955]
(2,090,822) (2,090,822) (2,061,238) 29,584
(2,090,822) (2,090,822) (2,061,238) 29,584
-133-
- - (15,371) (15,371)
296,622 296,622
_281,250 $ 281,250
DESCHUTES COUNTY, OREGON
VIDEO LOTTERY
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfer
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
38,190 38,190
217,665 297,665
�vV,un/W JJJ,JJJ
5,045 5,045
261,000 341,000
38,029 (161)
297,159 (506)
- (100)
335,188 (767)
- (5,045)
335,188 (5,812)
=(10,000) (90,000) 92,131 182,131
80,000
80,000
(10,000) (10,000)
(80,000)
(80,000)
92,131 102,131
Fund balance - Beginning of year 10,000 10,000 199,927 189,927
Fund balance - End of year $ - $ - $ 292,058 $ 292,058
-134-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 1,000
$ 1,000 $
3,053
$ 2,053
250,000
250,000
424,266
174,266
251,000
251,000
427,319
176,319
38,190 38,190
217,665 297,665
�vV,un/W JJJ,JJJ
5,045 5,045
261,000 341,000
38,029 (161)
297,159 (506)
- (100)
335,188 (767)
- (5,045)
335,188 (5,812)
=(10,000) (90,000) 92,131 182,131
80,000
80,000
(10,000) (10,000)
(80,000)
(80,000)
92,131 102,131
Fund balance - Beginning of year 10,000 10,000 199,927 189,927
Fund balance - End of year $ - $ - $ 292,058 $ 292,058
-134-
DESCHUTES COUNTY, OREGON
WELCOME CENTER
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -other
Interest and rents
Intergovernmental
Local
Total revenues
EXPENDITURES
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
154,000 154,000 152,046 (1,953)
(154,000) (154,000) (154,000) -
(154,000) (154,000) (154,000)
- (1,953)
(1,953)
- - 63,595
Variance with
Original
61,642
Final Budget
Budget
Final Budget
Actual
Over (Under)
437,143
437,143
429,229
(7,914)
4,000
4,000
1,939
(2,061)
77,000
77,000
78,820
1,820
518,143
518,143
509,988
(8,155)
363,461
363,461
357,941
(5,520)
363,461
363,461
357,941
(5,520)
682
682
-
(682)
364,143
364,143
357,941
(6,202)
154,000 154,000 152,046 (1,953)
(154,000) (154,000) (154,000) -
(154,000) (154,000) (154,000)
- (1,953)
(1,953)
- - 63,595
63,595
61,642
61,642
-135-
DESCHUTES COUNTY, OREGON
INDUSTRIAL DEVELOPMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfer
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
-136-
(82,000) (85,738) (48,782) 36,956
3,738 - (3,738)
3,738 - (3,738)
(82,000) (82,000) (48,782) 33,218
82,000 82,000 77,403 (4,597)
28,621 $ 28,621
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 41,000
$ 41,000 $
30,396
$ (10,604)
41,000
41,000
30,396
(10,604)
78,738
78,738
31,278
(47,460)
100
48,000
47,900
(100)
78,838
126,738
79,178
(47,560)
44,162
-
-
-
123,000
126,738
79,178
(47,560)
-136-
(82,000) (85,738) (48,782) 36,956
3,738 - (3,738)
3,738 - (3,738)
(82,000) (82,000) (48,782) 33,218
82,000 82,000 77,403 (4,597)
28,621 $ 28,621
DESCHUTES COUNTY, OREGON
LAND SALES MAINTENANCE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-137-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
3,000
$ 3,000
$ 3,588
$ 588
-
-
3,646
3,646
3,000
3,000
7,234
4,234
47,397
47,397
42,763
(4,634)
100
100
-
(100)
47,497
47,497
42,763
(4,734)
112,678
112,678
-
112,678
160,175
160,175
42,763
(117,412)
(157,175)
(157,175)
(35,529)
121,646
270,000
270,000
316,892
46,892
$ 112,825
$ 112,825
$ 281,363
$ 168,538
-137-
DESCHUTES COUNTY, OREGON
LIQUOR ENFORCEMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 32,500 $ 32,500 $ 34,867 $ 2,367
250 250 433 183
32,750 32,750 35,300 2,550
-138-
1,327 1,327 1,327
1,327 1,327 1,327
23,973 23,973 - (23,973)
25,300 25,300 1,327 (23,973}
7,450 7,450 33,973 26,523
(20,000) (20,000) (20,000) -
(20,000) (20,000) (20,000) -
(12,550) (12,550) 13,973 26,523
12,550 12,550 27,007 14,457
40,980 $ 40,980
DESCHUTES COUNTY, OREGON
VICTIMS' ASSISTANCE
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Intergovernmental
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 3,200 $
3,200 $
2,154
$ (1,046)
1,500
1,500
955
(545)
33,000
33,000
32,140
(860)
68,000
68,000
44,193
(23,807)
22,000
22,000
30,174
8,174
127,700
127,700
109,616
(18,084)
186,907 191,753
59,876 59,876
100 100
246 883 251 729
, ,
12,817 7,971
259,700 259,700
(132,000)
72,000
(60,000)
60,000
-139-
(132,000)
191,235 (518)
52,028 (7,848)
- (100)
243,263 (8,466)
- (7,971)
243,263 (16,437)
(133,647)
72,000 72,000
(1,647)
(60,000) (61,647) (1,647)
60,000 86,204 26,204
- $ 24,557 $ 24,557
DESCHUTES COUNTY, OREGON
LAW LIBRARY
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Intergovernmental
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 350
$ 350 $
622
$ 272
1,080
1,080
1,384
304
108,000
108,000
115,504
7,504
109,430
109,430
117,510
8,080
34,112
35,312
34,635
(677)
79,141
79,141
75,150
(3,991)
100
100
-
(100)
113,353
114,553
109,785
(4,768)
8,077
6,877
-
(6,877)
121,430
121,430
109,785
(11,645)
(12,000)
(12,000)
7,725
19,725
12,000
12,000
22,432
10,432
$. _ -
$ - $
30,157
$ 30,157
DESCHUTES COUNTY, OREGON
COUNTY CLERK RECORDS
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
5,000
5,000
98,054
Variance with
Original
45,000
50,911
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 1,000
$ 1,000 $
1,450
$ 450
72,000
72,000
97,597
25,597
73,000
73,000
99,047
26,047
51,953
51,953
50,993
(960)
100
100
-
(100)
52,053
52,053
50,993
(1,060)
65,947
65,947
-
(65,947)
118,000
118,000
50,993
(67,007)
(45,000)
(45,000)
48,054
93,054
50,000
50,000
50,000
--
50,000
50,000
50,000
-
5,000
5,000
98,054
93,054
45,000
45,000
50,911
5,911
$= 50,000 $
_ 50,000 $
148,965 $
98,965
-141-
DESCHUTES COUNTY, OREGON
COMMISSION ON CHILDREN & FAMILIES
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
$ 15,000 $ 15,000 $
2,000 2,000
26,000 26,000
Variance with
Final Budget
Actual Over (Under)
12,703 $ (2,297)
5,285 3,285
12,875 (13,125)
- - 4,210 4,210
1,052,711 1,052,711 1,118,852 66,141
513,512 555,860 546,006 (9,854)
1,609,223 1,651,571 1,699,931 48,360
383,174 385,928
1,736,500 1,776,094
100 100
2,119,774 2,162,122
375,865 (10,063)
1,617,229 (158,865)
- (100)
1,993,094 (169,028)
411,151 391,134 - (391,134)
2,530,925 2,553,256 1,993,094 (560,162)
(921,702) (901,685) (293,163) 608,522
355,011 355,011 355,011 -
(210,000) (230,017) (230,017) -
145,011 124,994 124,994 -
(776,691) (776,691) (168,169) 608,522
776,691 776,691 809,476 32,785
Fund balance - End of year $ - $ - $ 641,307 $ 641,307
-142-
DESCHUTES COUNTY, OREGON
PUBLIC SAFETY RESERVE
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
REVENUES
Local
Interest and rents
$ -
$ -
$ 407
$ 407
Total revenues
-
-
407
407
EXPENDITURES
Materials and services
-
_
-
Total expenditures
-
-
-
-
Excess (deficiency) of revenues
over expenditures
-
-
407
407
Other financing sources (uses)
Appropriation transfer
-
2,966
-
(2,966)
Transfers out to other funds
(90,000)
(92,966)
(92,966)
-
Total other financing sources (uses)
(90,000)
90,000
(92,966)
(2,966)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
(90,000)
(90,000)
(92,559)
(2,559)
Fund balance - Beginning of year
90,000
90,000
92,559
2,559
Fund balance - End of year
$ -
$ -
$ -
$ -
-143-
DESCHUTES COUNTY, OREGON
COMMUNITY JUSTICE - JUVENILE
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Intergovernmental
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Original
Budget Final Budget
$ 500 $ 500 $
11,355 11,355
321,390 321,390
Actual
Variance with
Final Budget
Over (Under)
1,914
$ 1,414
16,693
5,338
476,456
155,066
300,439
300,439
311,900
11,461
92,659
160,202
164,865
4,663
726,343
793,886
971,828
177,942
4,036,927
4,233,191
4,197,030
(36,161)
1,255,777
1,455,970
1,510,610
54,640
100
2,450
2,345
(105)
5,292,804
5,691,611
5,709,985
18,374
Total expenditures
5,378,681
5,691,611
5,709,985
18,374
Excess (deficiency) of revenues
over expenditures
(4,652,338)
4,897,725
(4,738,157)
159,568
Other financing sources (uses)
Appropriation transfer
-
222,404
-
(222,404)
Transfers in from other funds
4,792,338
4,815,321
4,815,321
-
Total other financing sources (uses)
4,792,338
5,037,725
4,815,321
(222,404)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
140,000
140,000
77,164
(62,836)
Fund balance - Beginning of year
10,000
10,000
121,858
111,858
Fund balance - End of year
$ 150,000
$ 150,000
$ 199,022
$ 49,022
-144-
DESCHUTES COUNTY, OREGON
SHERIFF'S ASSET FORFEITURE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 10,951 $ 10,951
_ 1,658 1,658
12,609 12,609
6,116 6,116 1,605 4,511
6,116 6,116 1,605 (4,511)
41,662 41,662 - (41,662)
47,778 47,778 1,605 (46,173)
(47,778) (47,778) 11,004 58,782
(60,000) (60,000) (56,992) 3,008
(107,778) (107,778) (45,988) 61,790
107,778 107,778 127,031 19,253
Fund balance - End of year $ $ $ 81,043 $ 81,043
-145-
DESCHUTES COUNTY, OREGON
COLES ASSET FORFEITURE
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
(10,000)
10,000
(10,000)
10,000
121,238
16,624
131,238
6,624
(137,882) (137,862)
Fund balance - End of year
-146-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 16,000
$ 16,000 $
47,639
$ 31,639
2,000
2,000
1,211
(789)
18,000
18,000
48,850
30,850
8,245
11,245
13,515
2,270
3,000
7,500
4,500
(3,000)
11,245
18,745
18,015
(730)
116,249
108,749
-
(108,749)
127,494
127,494
18,015
(109,479)
(109,494)
(109,494)
30,835
140,329
100,494
100,494
90,403
(10,091)
(1,000)
(1,000)
-
1,000
99,494
99,494
90,403
(9,091)
(10,000)
10,000
(10,000)
10,000
121,238
16,624
131,238
6,624
(137,882) (137,862)
Fund balance - End of year
-146-
DESCHUTES COUNTY, OREGON
CENTRAL OREGON DRUG ENFORCEMENT
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Residual equity transfer to agency fund
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
500 $
500 $
131
(369)
700
700
620
(80)
20,281
20,281
37,419
17,138
117,649
117,649
84,469
(33,180)
5,500
5,500
-
(5,500)
301,919
301,919
400,982
99,063
446,549
446,549
523,621
77,072
150,200
153,200
152,817
(383)
293,507
293,507
231,835
(61,672)
1,800
4,500
2,700
(1,800)
445,507
451,207
387,352
(63,855)
63,659 57,959
509,166 509,166
(57,959)
387,352 (121,814)
(62,617) (62,617) 136,269 198,886
1,000 1,000 - (1,000)
(40,494) (40,494) (40,494)-
(39,494) (39,494) _ (40,494) (1,000)
(102,111) (102,111) 95,775 197,886
102,111 102,111 56,628 (45,483)
(152,403) (152,403)
Fund balance - End of year
-147-
DESCHUTES COUNTY, OREGON
COURT FACILITIES
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
$ 76,900 $ 76,900 $
Variance with
Final Budget
Actual Over (Under)
80,598 $ 3,698
513 (487)
81,111 3,211
92,673
99,673
97,739
(1,934)
92,673
99,673
97,739
(1,934)
36,978
29,978
-
(29,978)
129,651
129,651
97,739
(31,912)
(51,751)
(51,751)
(16,628)
35,123
51,751
51,751
52,291
540
$ -
$ -
$ 35,663
$ 35,663
-148-
DESCHUTES COUNTY, OREGON
DESCHUTES COUNTY COMMUNICATION SYSTEM
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
(1,909,980) (1,909,980) (1,730,334) 179,646
(99,020) (99,020) (99,020) -
(99,020) (99,020) (99,020)
(2,009,000) (2,009,000) (1,829,354) 179,646
2,009,000 2,009,000 2,010,115 1,115
Fund balance - End of year $ - $ - $ 180,761 $ 180,761
-149-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ -
$ - $
9,911
$ 9,911
510,716
510,716
640,306
129,590
510,716
510,716
650,217
139,501
133,383
180,383
180,977
594
2,287,313
2,240,313
2,199,574
(40,739)
2,420,696
2,420,696
2,380,551
(40,145)
(1,909,980) (1,909,980) (1,730,334) 179,646
(99,020) (99,020) (99,020) -
(99,020) (99,020) (99,020)
(2,009,000) (2,009,000) (1,829,354) 179,646
2,009,000 2,009,000 2,010,115 1,115
Fund balance - End of year $ - $ - $ 180,761 $ 180,761
-149-
DESCHUTES COUNTY, OREGON
SHERIFF'S CAPITAL RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 6,113 $ 6,113 $ 4,632 $ (1,481)
6,113 6,113 4,632 1,481
495,717 495,717 - 495,717
495,717 495,717 - _ (495,717)
(489,604) (489,604) 4,632 494,236
150,000 150,000 150,000 -
150,000 150,000 150,000
(339,604) (339,604) 154,632 494,236
339,604 339,604 341,934 2,330
Fund balance - End of year $ - $ - $ 496,566 $ 496,566
-150-
DESCHUTES COUNTY, OREGON
HEALTH DEPARTMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfers
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
$ 13,000 $ 13,000 $
302,005 302,005
9,300 9,300
Actual
Variance with
Final Budget
Over (Under)
9,003
$ (3,997)
380,920
78,915
28,410
19,110
8,600
8,600
8,582
(18)
1,814,324
1,890,091
2,104,919
214,828
2,147,229
2,222,996
2,531,834
308,838
2,903,032
2,992,036
2,980,059
(11,977)
1,005,769
1,057,225
1,059,771
2,546
48,748
154,338
116,735
(37,603)
3,957,549
4,203,599
4,156,565
(47,034)
123,492
53,209
-
(53,209)
4,081,041 4,256,808 4,156,565 (100,243)
(1,933,812) (2,033,812) (1,624,731) 409,081
- 100,000 - (100,000)
1,843,812 1,843,812 1,943,812 100,000
(150,000) (150,000) (150,000) -
1,693,812 1,793,812 1,793,812 -
(240,000) (240,000)
540,000 540,000
169,081 409,081
674,276 134,276
Fund balance - End of year $ 300,000 $ 300,000 $ 843,357 $ 543,357
-151-
DESCHUTES COUNTY, OREGON
HEALTHY START - PRENATAL
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Other
Intergovernmental
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 350
$ 350 $
1,486
$ 1,136
249,538
249,538
243,185
(6,353)
-
-
50
50
69,239
69,239
132,621
63,382
319,127
319,127
377,342
58,215
55,807
70,532
61,854
(8,678)
323,612
323,612
306,697
(16,915)
100
100
-
100
379,519
394,244
368,551
(25,693)
24,927
10,202
-
_ (10,202)
404,446
404,446
368,551
(35,895)
(85,319)
(85,319)
8,791
94,110
57,319
57,319
57,319
-
57,319
57,319
57,319
-
(28,000) (28,000) 66,110 94,110
28,000 28,000 98,011 70,011
164,121 $ 164,121
-152-
DESCHUTES COUNTY, OREGON
ABHA ACCOUNTABLE BEHAVIORAL HEALTH ALLIANCE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
2,133,230 2,133,230 2,049,327 (83,903)
(80,000) (80,000) 146,081 226,081
(221,821) (221,821) (221,821) -
(221,821) (221,821) (221,821) -
(301,821) (301,821) (75,740) 226,081
301,821 301,821 512,249 210,428
Fund balance - End of year $ $ - $ 436,509 $ 436,509
-153-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 5,000
$ 5,000 $
4,308
$ (692)
2,048,230
2,048,230
2,191,100
142,870
2,053,230
2,053,230
2,195,408
142,178
2,049,327
2,049,327
2,049,327
-
2,049,327
2,049,327
2,049,327
-
83,903
83,903
-
(83,903)
2,133,230 2,133,230 2,049,327 (83,903)
(80,000) (80,000) 146,081 226,081
(221,821) (221,821) (221,821) -
(221,821) (221,821) (221,821) -
(301,821) (301,821) (75,740) 226,081
301,821 301,821 512,249 210,428
Fund balance - End of year $ $ - $ 436,509 $ 436,509
-153-
DESCHUTES COUNTY, OREGON
OHP - CHEMICAL DEPENDENCY
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 500 $ 500 $ 596 $ 96
192,286 192,286 274,490 82,204
192,786 192,786 275,086 82,300
197,232 197,232 179,544 (17,688)
197,232 197,232 179,544 (17,688)
2,554 2,554 - (2,554)
199,786 199,786 179,544 (20,242)
(7,000) (7,000) 95,542 102,542
7,000 7,000 4,235 (2,765)
Fund balance - End of year $ _ - $ , ^ $ 99,777 $ 99,777
-154-
DESCHUTES COUNTY, OREGON
PUBLIC LAND CORNER PRESERVATION
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Licenses and permits
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Personnel services
Materials and services
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-155-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 100
$ 100 $
-
$ (100)
4,000
4,000
7,981
3,981
504,200
504,200
721,181
216,981
508,300
508,300
729,162
220,862
425,367
425,367
382,112
(43,255)
233,697
233,697
192,812
(40,885)
659,064
659,064
574,924
(84,140)
249,236
249,236
-
(249,236)
908,300
908,300
574,924
(333,376)
(400,000)
(400,000)
154,238
554,238
400,000
400,000
559,892
159,892
$ -
$ - $
714,130
$ 714,130
-155-
DESCHUTES COUNTY, OREGON
CODE ABATEMENT
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Original
Budget Final Budget
$ 560 $ 560 $
560 560
29,068 29,068
29,068 29,068
Variance with
Final Budget
Actual Over (Under)
345 $ (215)
345 (215)
375 (28,693)
375 (28,693)
(28,508) (28,508) (30) 28,478
28,508 28,508
28,516
0
Fund balance - End of year $ - $ - $ 28,486 $ 28,486
-156-
DESCHUTES COUNTY, OREGON
COMMUNITY DEVELOPMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
$ 5,475 $
15,700
4,745,620
5,475 $
15,700
4,745,620
84,500
Actual
Variance with
Final Budget
Over (Under)
4,601
$ (874)
23,331
7,631
5,261,569
515,949
8,500
(76,000)
594,682
594,682
828,173
233,491
22,000
22,000
22,000
-
362,945
278,445
228,706
(49,739)
5,746,422
5,746,422
6,376,880
630,458
4,064,651
4,076,004
4,056,508
(19,496)
1,188,851
1,188,851
1,111,555
(77,296)
66,600
66,600
22,965
(43,635)
5,320,102
5,331,455
5,191,028
(140,427)
427,625 416,272
(416,272)
5,747,727 5,747,727 5,191,028 (556,699)
(1,305) (1,305) 1,185,852 1,187,157
100 100 - (100)
(200,000) (200,000) (200,000)
(199,900) (199,900) (200,000) (100)
(201,205) (201,205) 985,852 1,187,057
201,205 201,205 146,876 (54,329)
Fund balance - End of year - 5 - $ 1,132,728 $ 1,132,728
-157-
DESCHUTES COUNTY, OREGON
CDD-TDC
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
$ 2,500 $ 2,500 $
2,500 2,500
Variance with
Final Budget
Actual Over (Under)
384 $ (2,116)
384 (2,116)
11,041 11,041 3,756 (7,285)
115,000 134,730 28,200 (106,530)
126,041 145,771 31,956 (113,815)
4,982 4,982 - (4,982)
131,023 150,753 31,956 (118.797)
(128,523) (148,253) (31,572) 116,681
- 126,400 126,400 -
100,000 - - -
100,000 126,400 126,400
(28,523) (21,853) 94,828 116,681
28,523 21,853 21,874 21
$ - $ - - $ 116,702 $ 116,702
-158-
DESCHUTES COUNTY, OREGON
COMMUNITY DEVELOPMENT RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
4,736
4,736
18,496
Variance with
Original
1,517,226
1,517,627
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 29,836
$ 29,836 $
18,496
$ (11,340)
29,836
29,836
18,496
(11,340)
25,000
25,000
-
(25,000)
25,000
25,000
-
(25,000)
4,836
4,836
18,496
13,660
(100)
100
-
100
(100)
(100)
-
100
4,736
4,736
18,496
13,760
1,517,226
1,517,226
1,517,627
401
$ 1,521,962 $
1,521,962 $
1,536,123 $
14,161
-159-
DESCHUTES COUNTY, OREGON
CDD BUILDING RESERVE PROGRAM
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
500 $ 500 $ 2,080 $ 1,580
500 500 2,080 1,580
-160-
100 100
100 100
200 200
31,558 31,558
31,758 31,758
(100)
100
(200)
(31,558)
(31.758)
(31,258) (31,258) 2,080 33,338
100 100 - (100)
(100) (100) - 100
(31,258) (31,258) 2,080 33,338
31,258 31,258 188,361 157,103
- $ 190,441 $ 190,441
DESCHUTES COUNTY, OREGON
CDD ELECTRICAL PROGRAM RESERVE
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
$ 100
$ 100 $
336 $ 236
100
100
336 236
100
100
- (100)
100
100
- (100)
200
200
- (200)
4,900
4,900
- (4,900)
5,100
5,100
- (5,100)
(5,000)
(5,000)
336 5,336
100
100
- (100)
(100)
100
- 100
-161-
(5,000) (5,000) 336 5,336
5,000 5,000 30,731 25,731
31,067 $ 31,067
DESCHUTES COUNTY, OREGON
GIS DEDICATED FUND
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Intergovernmental
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget Actual
Variance with
Final Budget
Over (Under)
$ 9,500 $ 9,500 $ 10,495 $ 995
276,000 276,000 497,907 221,907
75,377 75,377 96,058 20,681
360,877 360,877 604,460 243,583
172,853
172,853
151,337
151,337
21,500
37,500
345,690
361,690
336,250 320,250
165,900
(6,953)
124,177
(27,160)
30,173
(7,327)
320,250
(41,440)
(320,250)
681,940 681,940 320,250 (361,690)
(321,063) (321,063) 284,210 605,273
62,820 62,820 _ (62,820)
(381,85 (381,857) (141,857) 240,000
(319,037) (319,037) (141,857) 177,180
(640,100)
(640,100)
142,353
782,453
700,100
700,100
794,470
94,370
60,000 $
60,000 $
936,823 $
876,823
-162-
DESCHUTES COUNTY, OREGON
WEED ABATEMENT
Schedule of Revenues and Expenditures - Actual and Budget
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Other
Intergovernmental
Local
State
Federal
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
(40,416) (40,416) 57,020 97,436
40,416 40,416 19,937 (20,479)
76,957 $ 76,957
s"- ]I
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 2,000
$ 2,000 $
567
$ (1,433)
40,000
40,000
31,939
(8,061)
-
-
1,998
1,998
-
-
25,000
25,000
10,000
10,000
23,766
13,766
80,000
80,000
80,000
-
132,000
132,000
163,270
31,270
62,038
67,420
67,909
489
109,344
109,344
58,341
(51,003)
171,382
176,764
126,250
(50,514)
21,034
15,652
-
15,652
192,416
192,416
126,250
(66,166)
(60,416)
(60,416)
37,020
97,436
20,000
20,000
20,000
-
20,000
20,000
20,000
-
(40,416) (40,416) 57,020 97,436
40,416 40,416 19,937 (20,479)
76,957 $ 76,957
s"- ]I
DESCHUTES COUNTY, OREGON
FEDERAL FOREST TITLE III
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Intergovernmental
Federal
Total revenues
EXPENDITURES
Materials and services
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-164-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 5,000
$ 5,000 $
3,311
$ (1,689)
344,800
344,800
344,484
(316)
349,800
349,800
347,795
(2,005)
549,800
549,800
337,124
(212,676)
549,800
549,800
337,124
(212,676)
(200,000)
(200,000)
10,671
210,671
200,000
200,000
177,630
(22,370)
$ -
$ - $
188,301
$ 188,301
-164-
DESCHUTES COUNTY, OREGON
ROAD BUILDING & EQUIPMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 10,000 $
10,000 $
11,140
$ 1,140
10,000
10,000
11,140
1,140
14,423
14,423
14,423
-
726,700
726,700
460,359
(266,341)
741,123
741,123
474,782
(266,341)
376,651
376,651
-
(376,651)
1,117,774
1,117,774 a
474,782
642,992
(1,107,774) (1,107,774) 463,642 644,132
805,000 805,000 805,000 -
805,000 805,000 805,000 -
(302,774) (302,774) 341,358 644,132
302,774 302,774 483,387 180,613
Fund balance - End of year $ _ $ - $ 824,745 $ 824,745
-165-
DESCHUTES COUNTY, OREGON
ROAD IMPROVEMENT RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 17,000 $ 17,000 $ 10,482 $ (6,518)
- - 4,860 4,860
17,000 17,000 15,342 (1,658)
872,229 872,229 - i (872,229)
872,229 872,229 - (872,229)
(855,229) (855,229) 15,342 870,571
855,229 855,229 855,611 382
-166-
870,953 $ 870,953
DESCHUTES COUNTY, OREGON
VEHICLE MAINTENANCE AND RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
665,349 665,349
(665,349)
1,081,349 1,081,349 261,378 (819,971)
(786,449) (786,449) 26,140 812,589
1,800 1,800
1,800 1,800
(786,449) (786,449) 27,940 814,389
786,449 786,449 770,370 (16,079)
$ - $ - - $ 798,310 $ 798,310
-167-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 18,000
$ 18,000 $
10,618
$ (7,382)
276,900
276,900
276,900
-
294,900
294,900
287,518
(7,382)
66,000
66,000
67,762
1,762
350,000
350,000
193,616
(156,384)
416,000
416,000
261,378
(154,622)
665,349 665,349
(665,349)
1,081,349 1,081,349 261,378 (819,971)
(786,449) (786,449) 26,140 812,589
1,800 1,800
1,800 1,800
(786,449) (786,449) 27,940 814,389
786,449 786,449 770,370 (16,079)
$ - $ - - $ 798,310 $ 798,310
-167-
DESCHUTES COUNTY, OREGON
DOG CONTROL
Schedule of Revenues and Expenditures -Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
(111,114) (111,114) (86,698) 24,416
81,114 81,114 81,114 -
81,114 81,114 81,114 -
(30,000) (30,000) (5,584) 24,416
55,000 55,000 47,736 (7,264)
$ 25,000 $ 25,000 $ 42,152 $ 17,152
-168-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 143,896
$ 143,896
133,991
$ (9,905)
2,300
2,300
2,743
443
1,600
1,600
836
(764)
147,796
147,796
137,570
(10,226)
37,515
39,515
39,195
(320)
191,017
219,017
185,073
(33,944)
100
100
-
(100)
228,632
258,632
224,268
(34,364)
30,278
278
-
(278)
258,910
258,910
224,268
(34,642)
(111,114) (111,114) (86,698) 24,416
81,114 81,114 81,114 -
81,114 81,114 81,114 -
(30,000) (30,000) (5,584) 24,416
55,000 55,000 47,736 (7,264)
$ 25,000 $ 25,000 $ 42,152 $ 17,152
-168-
DESCHUTES COUNTY, OREGON
ADULT PAROLE & PROBATION
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Intergovernmental
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfer
Transfers in from other funds
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
$398,720 $398,720
12,700 12,700
12,575 12,575
Variance with
Final Budget
Actual Over (Under)
$348,511 -$50,209
8,113 (4,587)
23,490 10,915
1,583,293 1,583,293 1,920,298 337,005
2,007,288 2,007,288 2,300,412 293,124
1,653,964 1,676,264
492,959 492,959
100 100
2,147,023 2,169,323
156,598 156,598
1,674,606 (1,658)
451,967 (40,992)
- (100)
2,126,573 (42,750)
(156,598)
2,303,621 2,325,921 2,126,573 (199,348)
(296,333) (318,633) 173,839 492,472
- 22,300 - (22,300)
172,223 172,223 188,223 16,000
1,000 1,000 - (1,000)
173,223 195,523 188,223 (7,300)
(123,110) (123,110) 362,062 485,172
123,110 123,110 61,840 (61,270)
Fund balance - End of year $ ; $ - - $ 423,902 $ 423,902
-169-
DESCHUTES COUNTY, OREGON
DESCHUTES COUNTY 911 SERVICE DISTRICT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Interest and rents
Charges for services
Loan proceeds
Intergovernmental
Local
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
$ 2,510,000 $ 2,510,000 5
15,700 15,700
32,000 32,000
Variance with
Final Budget
Actual Over (Under)
2,702,019 $ 192,019
15,373 (327)
28,603 (3,397)
50,000
50,000
33,204
(16,796)
442,700
442,700
606,157
163,457
3,050,400
3,050,400
3,385,356
334,956
1,976,143
2,083,950
1,987,760
(96,190)
437,501
437,501
457,002
19,501
580,606
651,053
201,702
(449,351)
2,994,250
3,172,504
2,646,464
(526,040)
539,150
360,896
-
(360,896)
3,533,400
3,533,400
2,646,464
(886,936)
(483,000) (483,000) 738,892 1,221,892
(65,000) (65,000) (65,000) -
(65,000) (65,000) (65,000)
(548,000) (548,000) 673,892 1,221,892
548,000 548,000 578,231 30,231
$ - $ - $ 1,252,123 $ 1,252,123
-170-
DESCHUTES COUNTY, OREGON
911 CSD - EQUIPMENT RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ - $ - $ 1,240 $ 1,240
- - 1,240 1,240
_ 1,240 1,240
65,000 65,000 65,000
65,000 65,000 65,000
65,000 65,000 66,240 1,240
83,000 83,000 82,865 (135)
Fund balance - End of year $ 148,000 $ 148,000 $ 149,105 $ 1,105
-171-
DESCHUTES COUNTY, OREGON
EXTENSION / 4-H
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Interest and rents
Charges for services
Intergovernmental
State
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 230,445 $
230,445 $
243,518
$ 13,073
2,550
2,550
2,391
(159)
100
100
797
697
10,000
10,000
10,000
-
243,095
243,095
256,706
13,611
164,140
167,150
166,556
(594 )
90,105
98,130
81,961
(16,169)
7,500
6,200
6,200
261,745
271,480
248,517
(22,963)
27,840 18,115
18,115
289,585
289,595
248,517
(41,078)
(46,490)
(46,500)
8,189
54,689
95,000
95,000
98,310
3,310
$ 48,510
$ 48,500 $
106,499
$ 57,999
-172-
DESCHUTES COUNTY, OREGON
BLACK BUTTE RANCH COUNTY SERVICE DISTRICT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Interest and rents
Charges for services
Contributions
Other
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 438,000 $
438,000
433,853
$ (4,147)
4,000
4,000
4,280
280
13,200
13,200
13,200
-
-
1,190
1,190
2,000
2,000
8,218
6,218
457,200
457,200
460,741
3,541
410,150
410,150
386,033
(24,117)
95,800
95,800
91,296
(4,504)
27,000
27,000
22,751
{4,249)
532,950
532,950
500,080
(32,870)
25,000
25,000
-
(25,000)
557,950
557,950
500,080
(57,870)
- 100,750) (100,750) (39,339) 61,411
240,750 240,750 293,928 53,178
Fund balance - End of year $ 140,000 $ 140,000 $ 254,589 $ 114,589
-173-
DESCHUTES COUNTY, OREGON
SUNRIVER SERVICE DISTRICT - GENERAL FUND
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -property
Fines, forfeitures, and penalties
Interest and rents
Charges for services
Other
Total revenues
EXPENDITURES
Personnel services
Materials and services
Debt service
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers out to other funds
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 2,462,376 $
2,462,376 $
2,598,974
$ 136,598
12,000
12,000
10,505
(1,495)
194,054
194,054
207,104
13,050
1,150
1,150
10,378
9,228
2,669,580
2,669,580
2,826,961
157,381
1,699,779
1,840,779
1,832,762
(8,017)
593,799
613,799
561,528
(52,271)
14,840
14,840
1,132
(13,708)
100
200
175
(25)
2,308,518
2,469,618
2,395,597
(74,021)
494,660 333,560
2,803,178 2,803,178
(133,598) (133,598)
(333,560)
2,395,597 (407,581)
431,364
(154,500) (154,500) (154,500)
564,962
(288,098) (288,098) 276,864 564,962
288,098 288,098 343,815 55,717
$ - $ - $ 620,679 $ 620,679
-174-
DESCHUTES COUNTY, OREGON
SUNRIVER SERVICE DISTRICT RESERVE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Donations
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 1,500 $ 1,500 $ 3,584 $ 2,084
- - 200,000 200,000
1,500 1,500 203,584 202,084
100 100 120 20
105,500 105,500 102,358 (3,142)
105,600 105,600 102,478 (3,122)
164,185 164,185 - (164,185)
269,785 269,785 102,478 (167,307)
(268,285) (268,285) 101,106
154,500 154,500 154,500
369,391
(113,785) (113,785) 255,606 369,391
113,785 113,785 102,653 (11,132)
$ _ _ - $ - $ 358,259 $ 358,259
-175-
DESCHUTES COUNTY, OREGON
1996 SERIES LTD TAX IMPROVEMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
-176-
(127,328) (127,328) (84,805) 42,523
(127,328) (127,328) (84,805) 42,523
(305,091) (305,091) (283,415) 21,676
305,091 305,091 283,415 (21,676)
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 13,000
$ 13,000 $
2,726
$ (10,274)
25,000
25,000
9,045
(15,955)
38,000
38,000
11,771
(26,229)
215,763
215,763
210,381
(5,382)
215,763
215,763
210,381
(5,382)
(177,763)
(177,763)
(198,610)
(20,847)
-176-
(127,328) (127,328) (84,805) 42,523
(127,328) (127,328) (84,805) 42,523
(305,091) (305,091) (283,415) 21,676
305,091 305,091 283,415 (21,676)
DESCHUTES COUNTY, OREGON
2000 SERIES LTD TAX IMPROVEMENT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 38,500 $ 38,500 $ 27,422 $ (11,078)
100,000 100,000 104,707 4,707
138,500 138,500 132,129 (6,371)
778,100 796,700 796,700 -
778,100 796,700 796,700 -
(639,600) (658,200) (664,571) (6,371)
640,000 640,000 673,575 33,575
Fund balance - End of year $ 400 $ (18,200) $ 9,004 $ 27,204
-177-
DESCHUTES COUNTY, OREGON
LID 2003
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ - $ - $ 29,339 $ 29,339
454,871 454,871
484,210 484,210
300,000 672,616 672,614 (2)
300,000 672,616 672,614 (2)
(300,000) (672,616) (188,404) 484,212
300,000 300,000 243,618 (56,382)
$ - $ (372,616) $ 55,214 $ 427,830
-178-
DESCHUTES COUNTY, OREGON
CDD BUILDING 1996 COPs
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 5,000 $ 5,000 $ 2,491 $ (2,509)
5,000 5,000 2,491 (2,509)
210,025 210,025 210,025
210,025 210,025 210,025 -
(205,025) (205,025} (207,534) (2,509)
200,000 200,000 200,000
200,000 200,000 200,000 -
(5,025) (5,025) (7,534) (2,509)
214,000 214,000 214,033 33
$ 208,975 $ 208,975 $ 206,499 $ (2,476)
-179-
DESCHUTES COUNTY, OREGON
FULL FAITH AND CREDIT, 2003
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 151,500 $ 151,500 $ 187,146 $ 35,646
151,500 151,500 187,146 35,646
Fund balance - End of year $
- 180 -
1,733,513 1,733,513 1,356,915 (376,598)
1,733,513 1,733,513 1,356,915 (376,598)
(1,582,013) (1,582,013) (1,169,769) 412,244
1,584,089 1,584,089 1,249,866 (334,223)
1,584,089 1,584,089 1,249,866 (334,223)
2,076 2,076 80,097 78,021
- - 214 214
2,076 $ 2,076 $ 80,311 $ 78,235
DESCHUTES COUNTY, OREGON
HHS / BJCC 1998 COPs
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 10,000 $ 10,000 $ 2,444 $ (7,556)
10,000 10,000 2,444 (7,556)
651,148 651,148 651,148
651,148 651,148 651,148
(641,148) (641,148) (648,704) (7,556)
668,601 668,601 668,601 -
668,601 668,601 668,601 -
27,453 27,453 19,897 (7,556)
620,000 620,000 617,643 (2,357
Fund balance - End of year $ 647,453 $ 647,453 $ 637,540 $ (9,913}
- 181 -
DESCHUTES COUNTY, OREGON
GOVERNMENT CENTER COPS
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 1,000 $ 1,000 $ 429 $ (571)
1,000 1,000 429 (571)
135,548 135,548 135,548
135,548 135,548 135,548 -
(134,548) (134,548) (135,119) (571)
139,738 139,738 139,738
139,738 139,738 139,738 -
5,190 5,190 4,619 (571)
131,000 131,000 131,604 604
Fund balance - End of year $ 136,190 $ 136,190 $ 136,223 $ 33
<siRYM
DESCHUTES COUNTY, OREGON
PUBLIC SAFETY 1992/1993/1996/1998/2002 GEN'L OBLIGATIONS BOND DEBT SERVICE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
(120,000) (120,000) (37,038) 82,962
320,000 320,000 346,507 26,507
Fund balance - End of year $ 200,000 $ 200,000 $ 309,469 $ 109,469
-183-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 1,863,310
$ 1,863,310
$ 1,943,523
$ 80,213
7,800
7,800
10,547
2,747
1,871,110
1,871,110
1,954,070
82,960
1,991,110
1,991,110
1,991,108
(2)
1,991,110
1,991,110
.- 1,991,108
(2)
(120,000) (120,000) (37,038) 82,962
320,000 320,000 346,507 26,507
Fund balance - End of year $ 200,000 $ 200,000 $ 309,469 $ 109,469
-183-
DESCHUTES COUNTY, OREGON
REDMOND BUILDING 1994 COPS
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
Original
Budget Final Budget _
REVENUES
Local
Interest and rents $ 800 $ 800 $
Total revenues 800 800
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Final Budget
Actual Over (Under)
414 $ (386)
414 (386)
43,120 43,120 43,120 -
43,120 43,120 43,120
(42,320) (42,320) (42,706) (386)
42,320 42,320 42,320 -
42,320 42,320 42,320
- - (386) (386)
65,000 65,000 65,456 456
$ 65,000 $ 65,000 $ 65,070 $ 70
-184-
DESCHUTES COUNTY, OREGON
PERS, SERIES 2002 DEBT SERVICE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
211 $ 211
211 211
308,369 308,369 308,368 (1)
308,369 308,369 308,368 (1)
(308,369) (308,369) (308,157) 212
308,369 308,369 308,369 -
308,369 308,369 308,369 -
- - 212 212
- 135 135
$ - $ - $ 347 $ 347
- 185 -
DESCHUTES COUNTY, OREGON
WELCOME CENTER 1988/1998 COPS
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 1,000 $ 1,000 $ 598 $ (402)
1,000 1,000 598 (402)
154,582 154,582 154,582
154,582 154,582 154,582 -
(153,582) (153,582) (153,984) (402)
154,000 154,000 154,000 -
154,000 154,000 154,000
418
418
16
(402)
152,294
152,294
152,460
166
_
$ 152,712 $
152,712 $
152,476
$ (236)
DESCHUTES COUNTY, OREGON
BEND LIBRARY CSD DEBT SERVICE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Proceeds from refunding bonds
Payment to refund bond escrow agent
Debt issuance/defeasance costs
Net change in fund balance
Fund balance - Beginning of year
Variance with
Original
(17,000}
74,625
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 681,157
$ 681,157 $
708,775
$ 27,618
3,200
3,200
4,964
1,764
684,357
684,357
713,739
29,382
701,357
701,357
639,114
(62,243)
701,357
701,357
639,114
(62,243)
(17,000)
(17,000)
74,625
91,625
- 5,750,000 5,750,000
(5,315,000) (5,315,000)
(435,000) (435,000)
(17,000)
(17,000}
74,625
91,625
77,000
77,000
91,550
14,550
Fund balance - End of year $ 60,000 $ 60,000 $ 166,175 $ 106,175
-187-
DESCHUTES COUNTY, OREGON
REDMOND LIBRARY CSD DEBT SERVICE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
Variance with
Final Budget
Actual Over (Under)
$ 180,151 $ 180,151 $ 187,304 $ 7,153
850
850
1,367
517
181,001
181,001
188,671
7,670
185,001
185,001
185,000
(1)
185,001
185,001
185,000
(1)
(4,000)
(4,000)
3,671
7,671
6,000
6,000
10,137
4,137
$—.-.-2,.000 $
2,000 $
13,808
$ 11,808
-188-
DESCHUTES COUNTY, OREGON
SUNRIVER LIBRARY CSD DEBT SERVICE
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Total revenues
EXPENDITURES
Debt service
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
-189-
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 89,263
$ 89,263 $
92,756
$ 3,493
450
450
415
(35)
89,713
89,713
93,171
3,458
92,513
92,513
92,512
(1)
92,513
92,513
92,512
(1)
(2,800)
(2,800)
659
3,459
9,800
9,800
10,976
1,176
$_ _Y 7,000
$ 7,000 $
11,635
$ 4,635
-189-
DESCHUTES COUNTY, OREGON
PROJECT DEVELOPMENT FUND
Schedule of Budgeted and Actual Transactions
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Other
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfer from general fund
Transfers in from other funds
Transfers out to other funds
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
107,217
193,697
100
Variance with
Original
715,579
300,000
Final Budget
Budget
Final Budget
Actual
Over (Under)
283,843
283,843
1,485,671
1,201,828
$ 360,000
$ 360,000 $
422,136
$ 62,136
300,000
300,000
409,747
109,747
660,000
660,000
831,883
171,883
107,217
193,697
100
521,882
107,317
715,579
1,526,582 1,118,320
1,633,899 1,833,899
(973,899) (1,173,899)
193,328 (369)
403,566 (118,316)
596,894 (118,685)
(1,118,320)
596,894 (1,237,005)
234,989 1,408,888
-
200,000
-
(200,000)
300,000
300,000
300,000
-
(1,135,944)
(1,135,944)
(1,052,101)
83,843
283,843
283,843
1,485,671
1,201,828
_ (552,101)
(352,101)
733,570
1,085,671
(1,526,000) (1,526,000) 968,559 2,494,559
5,026,000 5,026,000 4,788,091 (237,909)
$ 3,500,000 $ 3,500,000 $ 5,756,650 $ 2,256,650
-190-
DESCHUTES COUNTY, OREGON
NEW NEIGHBORHOOD
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Intergovernmental
Local
Federal
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Transfers out to other funds
Issuance of debt
Proceeds of sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
1,166,092 (1,480,380) (203,823) 1,276,557
83,843 83,843 - (83,843)
(54,791) (181,191) (181,191) -
- 400,000 - (400,000)
88,000 126,400 126,400 -
117,052 429,052 (54,791) (483,843)
(1,049,040) (1,051,328) (258,614)
1,174,040 1,176,328 1,176,818
$ 125,000 $ 125,000 $ 918,204 $
-191 -
792,714
793,204
Variance with
Original
Final Budget
Budget
Final Budget
Actual
Over (Under)
$ 27,900
$ 17,645 $
14,375
8 (3,270)
-
-
1,560
1,560
-
30,000
30,000
-
535,680
433,700
165,006
(268,694)
563,580
481,345
210,941
(270,404)
296,140
1,674,510
414,764
(1,259,746)
1,250,000
250,000
-
(250,000)
1,546,140
1,924,510
414,764
(1,509,746)
183,532
37,215
-
(37,215)
1,729,672
1,961,725
414,764
(1,546,961)
1,166,092 (1,480,380) (203,823) 1,276,557
83,843 83,843 - (83,843)
(54,791) (181,191) (181,191) -
- 400,000 - (400,000)
88,000 126,400 126,400 -
117,052 429,052 (54,791) (483,843)
(1,049,040) (1,051,328) (258,614)
1,174,040 1,176,328 1,176,818
$ 125,000 $ 125,000 $ 918,204 $
-191 -
792,714
793,204
DESCHUTES COUNTY, OREGON
LOCAL IMPROVEMENT DISTRICT
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Charges for services
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Original
Budget Final Budget
$ 10,000 $ 10,000 $
2,400 2,400 _
12,400 12,400
Variance with
Final Budget
Actual Over (Under)
14,088 $
4,088
148,609
146,209
162,697
150,297
110,000
110,000
163,757
53,757
1,000,000
1,000,000
764,273
(235,727)
1,110,000
1,110,000
928,030
(181,970)
305,327
305,327
-
(305,327)
1,415,327
1,415,327
928,030
(487,297)
1,40( 2,927)
(1,402,927)
(765,333)
637,594
127,328
127,328
84,805
(42,523)
127,328
127,328
84,805
(42,523)
(1,275,599) (1,275,599) (680,528) 595,071
1,275,599 1,275,599 1,146,529 (129,070)
- 192-
- = $ 466,001 $ 466,001
DESCHUTES COUNTY, OREGON
GENERAL COUNTY PROJECTS
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Taxes -Property
Interest and rents
Intergovernmental
State
Total revenues
EXPENDITURES
Materials and services
Capital outlay
Total
Operating contingency
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Appropriation transfer from general fund
Transfers out to other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Fund balance - End of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 403,362 $
403,362 $
423,781
$ 20,419
10,000
10,000
162,030
152,030
-
-
30,469
30,469
413,362
413,362
616,280
202,918
11,169
144,169
143,561
(608)
115,000
166,000
161,739
4,261
126,169
310,169
305,300
(4,869)
224,638
638
-
(638)
350,807
310,807
305,300
62,555
102,555
310,980
208,425
- 215,000 - (215,000)
712,555 (967,555) (967,555) -
712,555 (752,555) (967,555) (215,000)
(650,000)
(650,000)
(656,575)
(6,575)
1,150,000
1,150,000
1,209,677
59,677
$ 500,000 $
_ 500,000 $
553,102 $
Y 553,102
-193-
DESCHUTES COUNTY, OREGON
COUNTY / STATE BUILDING
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Original
Budget Final Budget
80,000 80,000
80,000 80,000
Variance with
Final Budget
Actual Over (Under)
60,303 (19,697)
60,303 (19,697)
9,368
9,368
8,934
(434)
546,498
546,498
185,502
(360,996)
9,324,134
9,324,134
8,867,669
(456,465)
9,880,000
9,880,000
9,062,105
(817,895)
(9,800,000)
(9,800,000)
(9,001,802)
798,198
9,800,000 9,800,000 9,001,802 (798,198)
Fund balance - End of year
- 194-
DESCHUTES COUNTY, OREGON
LA PINE BUILDING PURCHASE / REMODEL
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Fund balance - End of year
1,402
Variance with
Original
Final Budget
Budget Final Budget
Actual Over (Under)
2,150,000
2,150,000
$ 20,000 $ 20,000 $
17,538 $ (2,462)
20,000 20,000
17,538 (2,462)
1,402
1,402
45,549
45,549
2,103,049
2,103,049
2,150,000
2,150,000
1,337 (65)
27,519 (18,030)
1,790,541 (312,508)
1,819,397 (330,603)
(2,130,000) (2,130,000) (1,801,859) 328,141
2,130,000 2,130,000 2,105,545 (24,455)
$ - $ - $ 303,686 $ _ 303,686
-195-
DESCHUTES COUNTY, OREGON
REMODEL PROJECTS FUND
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Fund balance - Beginning of year
Variance with
Original Final Budget
Budget Final Budget Actual Over (Under)
$ 33,000
$ 33,000 $
38,376
$ 5,376
33,000
33,000
38,376
5,376
2,232
2,232
2,131
(101)
308,757
308,757
234,260
(74,497)
3,082,011
3,082,011
278,201
(2,803,810)
3,393,000
3,393,000
514,592
(2,878,408)
(3,360,000)
(3,360,000)
(476,216)
2,883,784
3,360,000 3,360,000 3,310,757 (49,243)
Fund balance - End of year $ - $ - $ 2,834,541 $ 2,834,541
-196-
DESCHUTES COUNTY, OREGON
WAREHOUSE / ARCHIVE / IT FACILITY
Schedule of Revenues and Expenditures - Actual and Budget
Budgetary Basis
For the Year Ended June 30, 2004
REVENUES
Local
Interest and rents
Total revenues
EXPENDITURES
Personnel services
Materials and services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in from other funds
Total other financing sources (uses)
Excess (deficiency) of revenue and other
financing sources over (under)
expenditures and other financing uses
Fund balance - Beginning of year
Original
Budget Final Budget
$ - $ 22,000 $
22,000
Variance with
Final Budget
Actual Over (Under)
20,515 $ (1,485)
20,515 (1,485)
2,162
2,162
2,062
(100)
205,910
205,910
99,075
(106,835)
2,081,928
2,358,928
2,310,799
(48,129)
2,290,000
2,567,000
2,411,936
(155,064)
2,2( 90,000) (2,545,000) (2,391,421) 153,579
(2,290,000)
2,290,000
Fund balance - End of year $ 5
- 197-
255,000 255,000 -
255,000 255,000 -
(2,290,000) (2,136,421) 153,579
2,290,000 2,136,421 (153„579)
DESCHUTES COUNTY, OREGON
SOLID WASTE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
MIE:11
Actual
Variance with
Budget Over
GAAP
Budget
(Under)
Budget Basis
Adjustments
GAAP Basis
OPERATING REVENUES
Charges for services
$ 6,029,950
$ 555,145
$ 6,585,095
$
$ 6,585,095
Miscellaneous
2,000
64,641
66,641
66,641
Total operating revenues
6,031,950
619,786
6,651,736
6,651,736
OPERATING EXPENSES
Personnel
1,218,628
(48,795)
1,169,833
5,493
1,175,326
Materials and services
4,466,727
(1,716,063)
2,750,664
(617,063)
2,133,601
Landfill closure/ ostclosure care costs
p
(475,039)
(475,039)
Depreciation
-
-
Capital outlay
8,054,500
(4,245,215)
3,809,285
(3,809,285)
Debt service
106,167
106,166
(106,166)
Contingency
2,057,911
(2,057,911)
-
_
_
Total operating expenses
15,903,933
(8,067,984)
7,835,948
(4,502,531)
3,333,416
Operating income (loss)
(9,871,983)
8,687,770
(1,184,213)
4,502,531
3,318,320
NONOPERATING REVENUES (EXPENSES)
Grant
15,000
-
15,000
15,000
Investment earnings
220,000
(4,850)
215,150
215,150
Rents
Interest expense
(277,665)
(277,665)
Gain (loss) on equipment disposition
-
Total nonoperating revenues (expenses), net
235,000
(4,850)
230,150
(277,665)
(47,515)
Income (loss) before transfers
(9,636,983)
8,682,919
(954,063)
4,224,866
3,270,805
Transfers in (out)
(828,744)
500,000
(328,744)
328,744
Change in net assets
(10,465,727)
9,182,919
(1,282,807)
4,553,610
3,270,805
Total net assets - beginning
16,853,552
2,563,841
19,417,393
(11,603,935)
7,813,458
Prior period adjustment
-
-
-
121,358
121,358
Total net assets - ending
$ 6,387,825
$ 11,746,760
$ 18,134,586
$ (6,928,966)
$ 11,205,621
MIE:11
DESCHUTES COUNTY, OREGON
SOLID WASTE OPERATIONS
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
-199-
Actual
Variance with
Budget Over
GAAP
Budget
(Under)
Budget Basis
Adjustments
GAAP Basis
OPERATING REVENUES
Charges for services
6,029,950
555,145
6,585,095
6,585,095
Miscellaneous
2,000
64,641
66,641
66,641
Total operating revenues
6,031,950
619,786
6,651,736
6,651,736
OPERATING EXPENSES
Personnel
1,218,628
(48,795)
1,169,833
5,493
1,175,326
Materials and services
2,932,322
(811,735)
2,120,587
4,948
2,125,535
Landfill closure/ ostclosure care costs
p
(450,550)
(450,550)
Depreciation
475,039
475,039
Capital outlay
53,000
(6,476)
46,524
(46,524)
Debt service
Contingency
22,253
(22,253)
-
-
_
Total operating expenses
4,226,203
(889,259)
3,336,944
(11,593)
3,325,350
Operating income (loss)
1,805,747
1,509,045
3,314,792
11,593
3,326,386
NONOPERATING REVENUES (EXPENSES)
Grant
15,000
15,000
15,000
Investment earnings
30,000
(649)
29,351
-
29,351
Rents
-
-
Interest expense
(272,357)
(272,357)
Gain (loss) on equipment disposition
-
_
Total nonoperating revenues (expenses), net
45,000
(649)
44,351
(272,357)
(228,006)
Income (loss) before transfers
1,850,747
1,508,396
3,359,143
(260,764)
3,098,380
Transfers in (out)
(2,738,744)
-
(2,738,744)
328,744
(2,410,000)
Change in net assets
(887,997)
1,508,396
620,399
67,980
688,380
887,997
2,028,433
2,916,430
(13,320,518)
(10,404,088)
Total net assets - beginning
121,358
121,358
Prior period adjustment
Total net assets - ending
$
$ 3,536,828
$ 3,536,828
$ (13,131,180)
$ (9,594,350)
-199-
DESCHUTES COUNTY, OREGON
LANDFILL CLOSURE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Landfill closure/postclosure care costs
Depreciation
Capital outlay
Debt service
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grant
Investment earnings
Rents
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers in (out)
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
665,886 (665,886)
665,886 (665,886)
(665,886) 665,886
40,000
8,544
48,544
- 48,544
48,544
- 48,544
40,000
8,544
(625,886)
674,430
48,544
48,544
400,000
400,000
400,000
(225,886)
674,430
448,544
- 448,544
3,941,218
(2,693)
3,938,525
282,171 4,220,696
$ 3,715,332
$ 671,737 $
438,769 $
282,171 $ 4,669,240
-200-
DESCHUTES COUNTY, OREGON
LANDFILL POSTCLOSURE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Landfill closure/postclosure care costs
Depreciation
Capital outlay
Debt service
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grant
Investment earnings
Rents
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers in (out)
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
-201-
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
5 $ $ $ $
201,203 (201,203)
201,203 (201,203)
(201,203) 201,203
10,000
3,892
13,892
13,892
10,000
3,892
13,892
13,892
(191,203)
205,095
13,892
13,892
200,000
-
200,000
200,000
8,797
205,095
213,892
213,892
1,118,572
(1,019)
1,117,553
1,117,553
$ 1,127,369
$ 204,076
$ 1,331,445 $
$ 1,331,445
DESCHUTES COUNTY, OREGON
SOLID WASTE CAPITAL PROJECTS
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Landfill closure/postclosure care costs
Depreciation
Capital outlay
Debt service
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grant
Investment earnings
Rents
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers in (out)
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
511,107 (167,341) 343,766 (343,766)
3,500,000 (564,242) 2,935,758 (2,935,758)
292,485 (292,485) -
4,303,592 (1,024,068) 3,279,524 (3,279,524)
(4,303,592) 1,024,068 (3,279,524) 3,279,524
30,000 (477) 29,523 29,523
30,000 (477) 29,523 29,523
(4,273,592) 1,023,591 (3,250,001) 3,279,524 29,523
1,200,000 - 1,200,000 1,200,000
(3,073,592) 1,023,591 (2,050,001) 3,279,524 1,229,523
3,104,764 25,448 3,130,212 1,083,628 4,213,840
$ 31,172 $ 1,049,039 $ 1,080,211 $ 4,363,152 $ 5,443,363
-202-
DESCHUTES COUNTY, OREGON
SOLID WASTE EQUIPMENT RESERVE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
Actual
-203-
Variance with
Budget Over
GAAP
Budget
(Under)
Budget Basis
Adjustments
GAAP Basis
OPERATING REVENUES
Charges for services
$ _
$
$
$
$
Miscellaneous
_
Total operating revenues
_
OPERATING EXPENSES
Personnel
_
_
Materials and services
8,066
8,066
-
8,066
Landfill closure/postclosure care costs
Depreciation
_
-
_
_
Capital outlay
500,000
(500,000)
-
Debt service
106,167
(1)
106,166
(106,166)
-
Contingency
116,982
(116,982)
-
_
Total operating expenses
731,215
(616,983)
114,232
(106,166)
8,066
Operating income (loss)
731,215
616,983
(114,232)
106,166
(8,066)
NONOPERATING REVENUES (EXPENSES)
Grant
Investment earnings
5,000
2,705
7,705
-
7,705
Rents
_
Interest expense
-
(5,308)
(5,308)
Gain (loss) on equipment disposition
_
_
_
-
_
Total nonoperating revenues (expenses), net
5,000
2,705
7,705
(5,308)
2,397
Income (loss) before transfers
(726,215)
619,688
(106,527)
100,858
(5,669
Transfers in (out)
110,000
110,000
110,000
Change in net assets
(616,215)
619,688
3,473
100,858
104,331
Total net assets - beginning
665,213
(6,399)
658,814
145,115
803,929
Prior period adjustment
Total net assets - ending
$ 48,998
$ 613,289
$ 662,287
$ 245,973
$ 908,260
-203-
DESCHUTES COUNTY, OREGON
ENVIRONMENTAL REMEDIATION
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Landfill closure/postclosure care costs
Depreciation
Capital outlay
Debt service
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grant
Investment earnings
Rents
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers in (out)
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
-204-
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
1,000
(1,000)
1,500
(1,500)
258,962
(258,962)
-
261,462
(261,462)
-
(261,462)
261,462
-
-
30,000
(9,348)
20,652
20,652
30,000
(9,348)
20,652
20,652
(231,462)
252,114
20,652
20,652
(231,462)
252,114
20,652
20,652
1,696,416
(1,857)
1,694,559
1,694,559
$ 1,464,954
$ 250,257
$ 1,715,211 $
$1,715,211
DESCHUTES COUNTY, OREGON
SW NORTH AREA DEVELOPMENT
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
-205-
Actual
Variance with
Budget Over
GAAP
Budget
(Under)
Budget Basis
Adjustments
GAAP Basis
OPERATING REVENUES
Charges for services
$
$
$
$
$
Miscellaneous
_
Total operating revenues
-
OPERATING EXPENSES
Personnel
Materials and services
1,014,232
(735,987)
278,245
(278,245)
-
Landfill closure/postclosure care costs
Depreciation
_
_
_
_
Capital outlay
4,000,000
(3,172,997)
827,003
(827,003)
Debt service
-
_
_
Contingency
500,140
(500,140)
-
-
Total operating expenses
5,514,372
(4,409,124)
1,105,248
(1,105,248)
-
Operating income (loss)
(5,514,372)
4,409,124
(1,105,248)
1,105,248
-
NONOPERATING REVENUES (EXPENSES)
Grant
_
Investment earnings
75,000
(9,517)
65,483
65,483
Rents
-
Interest expense
Gain (loss) on equipment disposition
_
_
Total nonoperating revenues (expenses), net
75,000
(9,517)
65,483
-
65,483
Income (loss) before transfers
(5,439,372)
4,399,607
(1,039,765)
1,105,248
65,483
Transfers in (out)
500,000
500,000
-
500,000
Change in net assets
(5,439,372)
4,899,607
(539,765)
1,105,248
565,483
Total net assets - beginning
5,439,372
521,928
5,961,300
205,669
6,166,969
Prior period adjustment
Total net assets - ending
$ -
$ 5,421,535
$ 5,421,535
$ 1,310,917
$ 6,732,452
-205-
-206-
DESCHUTES COUNTY, OREGON
FAIRGROUNDS CONSTRUCTION FUND
Schedule of Revenues, Expenses and Changes in
Fund Net Assets
For the Year Ended June 30, 2004
Actual
Variance with
Budget Over
GAAP
Budget (Under)
Budget Basis Adjustments
GAAP Basis
OPERATING REVENUES
Charges for services
$ - $ -
$ - $ -
$ -
Miscellaneous
- -
- -
-
Total operating revenues
-
- -
-
OPERATING EXPENSES
Personnel
- -
- -
-
Materials and services
- -
- -
-
Depreciation
- -
- -
-
Capital outlay
- -
- -
-
Debt service
- -
- -
-
Contingency
- -
- -
-
Total operating expenses
-
-
-
Operating income
- -
- -
-
NONOPERATING REVENUES (EXPENSES)
Grants
-
Investment earnings
- -
- -
-
Rents
- -
- -
-
Interest expense
- (54)
(54) -
(54)
Gain (loss) on equipment disposition
- -
- -
-
Total nonoperating revenues (expenses),
net - (54)
(54) -
(54)
Income (loss) before transfers
- (54)
(54) -
(54)
Transfers out
(140,000) 1,710
(138,290] -
(138,290)
Change in net assets
(140,000) 1,656
(138,344) -
(138,344)
Total net assets - beginning
140,000 (1,656)
138,344 -
138,344
Total net assets - ending
$ - -
$ - $ -
$ -
-206-
DESCHUTES COUNTY, OREGON
FAIRGROUNDS DEBT SERVICE FUND
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
OPERATING REVENUES
Property taxes $ 1,774,594 $ 83,109 $1,857,703 $ (12,756) $ 1,844,947
Total operating revenues 1,774,594 83,109 1,857,703 (12,756) 1,844,947
OPERATING EXPENSES
Debt service
1,906,194
-
1,906,194
(1,906,194)
-
Total operating expenses
1,906,194
-
1,906,194
(1,906,194)
-
Operating income (loss)
(131,600}
83,109
(48,491)
1,893,438
1,844,947
NONOPERATING REVENUES (EXPENSES)
Investment earnings
6,600
366
6,966
-
6,966
Amortization of debt issuance costs
-
-
-
(131,206)
(131,206)
Interest expense
-
-
-
(979,305)
(979,305)
Total nonoperating revenues (expenses), net
6,600
366
6,966
(1,110,511)
(1,103,545)
Income (loss) before transfers
(125,000)
83,475
(41,525)
782,927
741,402
Transfers in
_
_
-
Change in net assets
(125,000)
83,475
(41,525)
782,927
741,402
Total net assets - beginning
325,000
30,837
355,837
23 179,237)
(22,823,400)
Total net assets - ending
$ 200,000 $
114,312
$ 314,312
$(22,396,310)
$ 22,081,998
-207-
DESCHUTES COUNTY, OREGON
FAIR & EXPO CENTER RESERVE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING EXPENSES
Capital outlay
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Investment earnings
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers in
Change in net assets
Total net assets - beginning
Total net assets - ending
Variance with
Budget Over
Budget (Under)
$ 282,021 $_ (282,021) $
282,021 282,021 _
282,021 282,021 _
Actual
Budget GAAP
Basis Adjustments GAAP Basis
-
2,691
2,691
- 2,691
-
2,691
2,691
2,691
(282,021)
284,712
2,691
- 2,691
217,021
(1,710)
215,311
- 215,311
(65,000)
283,002
218,002
- 218,002
65,000
15,529
80,529
- 80,529
$ -
$ 298,531
$ 298,531 $
- $ 298,531
511-11.3
DESCHUTES COUNTY, OREGON
FAIR AND EXPO CENTER
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
OPERATING REVENUES
Charges for services $ 1,001,600 $ (149,952) $ 851,648 $ - $ 851,648
Miscellaneous - - _ _
Total operating revenues 1,001,600 (149,952) 851,648 - 851,648
OPERATING EXPENSES
Personnel
670,048
(6,356)
663,692
8,090
671,782
Materials and services
733,682
(154,166)
579,516
3,144
582,660
Depreciation
-
-
-
705,798
705,798
Capital outlay
135,000
(3,506)
131,494
(131,494)
-
Debt service
37,083
(1)
37,082
(37,082)
-
Contingency
139,869
(139,869)
-
-
Total operating expenses
1,715,682
(303,898)
1,411,7,84
548,456
1,960,240
Operating income (loss)
(714,082)
153,946
(560,136]
(548,456
(1,108,592)
NONOPERATING REVENUES (EXPENSES)
Grants
30,355
10,000
40,355
-
40,355
Investment earnings
5,000
(893)
4,107
-
4,107
Interest expense
-
-
-
(29,104)
(29,104)
Total nonoperating revenues (expenses), net
35,355
9,107
44,462
(29,104)
15,358
Income (loss) before transfers
(678,727)
163,053
(515,674)
(577,560)
(1,093,234)
Transferred capital
-
_
_
_
-
Transfers in
729,227
(250,000)
479,227
-
479,227
Transfers out
(332,500)
250,000
(82,500)
5,479
(77,021)
Change in net assets
(282,000)
163,053
(118,947)
(572,081)
(691,028)
Total net assets - beginning
282,000
(25,212)
256,788
26,913,565
27,170,353
Prior Period Adjustment
-
-
-
(8,361)
(8,361)
Total net assets - ending
$ -- -
$ 137,842
$ 137,842
$ 26,333,123
$ 26,470,964
K116.1
DESCHUTES COUNTY, OREGON
ANNUAL COUNTY FAIR
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Depreciation
Capital outlay
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grants
Investment earnings
Rents
Interest expense
Gain (loss) on equipment disposition
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Transfers out
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
$ 910,000 $ (111,968) $ 798,032 $ (33,900) $ 764,132
910,000 (111,968) 798,032 (33,900) 764,132
131,531 (1,432) 130,099 (3,084) 127,015
643,270 (64,920) 578,350 258 578,608
8,000 (8,000) - -
14,067 (14,067) - - -
796,868 (88,419) 708,449 (2,826) 705,623
113,132 (23,549) 89,583 (31,074) 58,509
40,868 13,332 54,200 - 54,200
- 789 789 - 789
40,868 14,121 54,989 - 54,989
154,000 (9,428) 144,572 (31,074) 113,498
(185,000) - (185,000) - 185,000
(31,000) (9,428) (40,428) (31,074) (71,502)
31,000 85,407 116,407 (49,019) 67,388
- - - (1,716) (1,716)
$ - $ 75,979 $ 75,979 $ (81,809) $ 5,831
-210-
DESCHUTES COUNTY, OREGON
BUILDING SERVICES
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Depreciation
Capital outlay
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
$ 1,402,832
$ (2,096) $
1,400,736
$ - $
1,400,736
1,402,832
(2,096)
1,400,736
-
1,400,736
909,515
(4,965)
904,550
9,793
914,343
573,399
(118,804)
454,595
(16,336)
438,259
-
-
-
40,385
40,385
6,500
(2,839)
3,661
(3,661)
-
727
(727)
-
-
-
1,490,141
(127,335)
1,362,806
30,181
1,392,987
(87,309)
125,239
37,930
(30,181)
7,749
Investment earnings 2,000 1,153 3,153 - 3,153
Rents 2,880 (2,400) 480 - 480
Loss on disposition of capital assets - - -12,711
�1_ ) (112,711)
Total nonoperating revenues (expenses), net 4,880 (1,247) 3,633,711 112
� ) (109,078)
Income (loss) before transfers
Appropriation Transfer In
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
(82,429) 123,992 41,563
12,429
(70,000)
- 12,429
123,992 53,992
(142,892) (101,329)
12,429
(142,892) (88,900)
100,000 61,497 161,497 338,009 499,505
- - - 110,,9 (10,947)
$ 30,000 $ 185,489 $ 215,489 $ 184,170 $ 399,658
-211-
DESCHUTES COUNTY, OREGON
ADMINISTRATIVE SERVICES
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Capital outlay
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Investment earnings
Total nonoperating revenues (expenses), net
Income (loss)
Appropriation Transfer
Change in net assets
Total net assets - beginning
Total net assets - ending
- 193
(10,000) 14,358
10,000 (10,000)
- 4,358
193
- 193
193
Actual
4,358
(53,526) (49,168)
Variance with
Budget Over
Budget
GAAP
Budget
(Under)
Basis
Adjustments
GAAP Basis
$ 410,890
$ -
$ 410,890
$ -
$ 410,890
410,890
-
410,890
-
410,890
334,015
(4,707)
329,308
53,526
382,834
79,615
(2,198)
77,417
-
77,417
100
(100)
-
-
-
7,160
(7,160}
-
-
-
420,890
(14,165)
406,725
53,526
460,251
(10,000)
14,165
4,165
(53,526)
(49,361)
- 193
(10,000) 14,358
10,000 (10,000)
- 4,358
193
- 193
193
- 193
4,358
(53,526) (49,168)
4,358 (53,526) (49,168)
$ - $ 4,358 $ 4,358 $ (53,526) $ 49,168
-212-
DESCHUTES COUNTY, OREGON
FINANCE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Depreciation
Capital outlay
Contingency
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Investment earnings
Total nonoperating revenues (expenses), net
Income (loss)
Transfers in
Actual
Variance with
Budget Over Budget GAAP
Budget (Under) Basis Adjustments GAAP Basis
$ 877,904 $ 21,532 $ 899,436 $ - $ 899,436
877,904 21,532 899,436 - 899,436
568,045
250
568,295
5,269
573,564
300,001
(58,569)
241,432
75,797
317,229
-
-
-
78,058
78,058
96,890
(21,093)
75,797
(75,797)
-
45,968
45,968
-
-
-
1,010,904
_ (125,380)
885,524
83,327
968,851
(133,000)
146,912
13,912
(83,327)
(69,415}
3,000 (428) 2,572
3,000 (428) 2,572
(130,000) 146,484 16,484
2,572
- 2,572
(83,327) (66,843)
Change in net assets (130,000) 146,484 16,484 (83,327) (66,843)
Total net assets - beginning 170,000 65,437 235,437 80,598 316,036
- - - _ (14,909)1( 4,909)
Total net assets - ending $ 40,000 $ 211,921 $ 251,921 $ (17,638) $ 234,284
-213-
DESCHUTES COUNTY, OREGON
LEGAL
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Capital outlay
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
Grants
Investment earnings
Total nonoperating revenues (expenses), net
Income (loss) before transfers
Appropriation Transfers In
Transfers in
Change in net assets
Total net assets - beginning
Total net assets - ending
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
$ 435,783
$ 7,312 $
443,095 $
- $ 443,095
7,312
443,095
443,095
_435,783
437,986
(1,684)
436,302
15,188 451,490
58,117
(6,881)
51,236
- 51,236
100
Li -00j
-
- -
496,203
(8,665)
487,538
15,188 502,726
(60,420) 15,977 (44,443) (15,188) (59,631)
1,000 (809) 191
1,000 (809) 191
(59,420) 15,168 (44,252)
29,420 (29,420) -
- 50,000 50,000
191
191
(15,188) (59,440)
50,000
(30,000) 65,168 5,748 (15,188) (9,440)
40,000 (5,021) 34,979 (15,713) 19,266
- - (3,753,) (3,753)
$ 10,000 $ 60,147 $ 40,727 $ 34;655 $ 6,073
-214-
DESCHUTES COUNTY, OREGON
PERSONNEL
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING EXPENSES
Personnel
322,693
(1,092)
Actual
(100)
Variance with
Materials and services
320,419
(141,406)
Budget Over
Budget
GAAP GAAP
Capital outlay
Budget (Under)
Basis
Adjustments Basis
OPERATING REVENUES
-
Contingency
51,991
Charges for services
$ 514,743 $ 2,838
$ 517,581
$ - $ 517,581
Miscellaneous
- _
(200,093)
510,950
Total operating revenues
514,743 2,838
517,581
- 517,581
OPERATING EXPENSES
Personnel
322,693
(1,092)
321,601
(100)
321,501
Materials and services
320,419
(141,406)
179,013
10,336
189,349
Capital outlay
15,940
(5,604)
10,336
(10,336)
-
Contingency
51,991
(51,991)
-
-
_
Total operating expenses
711,043
(200,093)
510,950
(100)
510,850
Operating income (loss)
196,300
202,931
6,631
100
6,731
NONOPERATING REVENUES (EXPENSES)
Investment earnings
1,300
2,130
3,430
-
3,430
Total nonoperating revenues (expenses), net
1,300
2,130
3,430
-
3,430
Income (loss) before transfers
(195,000)
205,061
10,061
100
10,161
Transfers in
_
_
_
Change in net assets
(195,000)
205,061
10,061
100
10,161
Total net assets - beginning
195,000
35,781
230,781
(25,057)
205,724
-
-
-
_ (8,873)
(8,873]
Total net assets - ending
$ -
$ 240,842
$ 240,842
$ 33,830
$ 207,012
-215-
DESCHUTES COUNTY, OREGON
INFORMATION TECHNOLOGY
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Depreciation
Capital outlay
Debt service
Contingency
Total operating expenses
Operating income (loss)
151,991 (151,991) -
1,942,009 (257,220) 1,684,789
23,111 1,707,900
(334,496) 295,33839� ,158) (23,111) (62,269)
NONOPERATING REVENUES (EXPENSES)
Actual
Variance with
7,000
(614)
6,386
-
Budget Over
Budget
GAAP
-
Budget
(Under)
Basis
Adjustments
GAAP Basis
(6141
6,386
(505)
5,881
$ 1,607,513
$ 37,699
$1,645,212
$ -
$ 1,645,212
-
419
419
-
419
1,607,513
38,118
1,645,631
-
1,645,631
Change in net assets
(279,000)
294,724
15,724
(23,616)
1,429,747
(13,748)
1,415,999
(6,705)
1,409,294
324,003
(91,042)
232,961
2,523
235,484
-
-
-
63,122
63,122
18,500
(439)
18,061
(18,061)
-
17,768
-
17,768
(17,768)
-
151,991 (151,991) -
1,942,009 (257,220) 1,684,789
23,111 1,707,900
(334,496) 295,33839� ,158) (23,111) (62,269)
NONOPERATING REVENUES (EXPENSES)
Investment earnings
7,000
(614)
6,386
-
6,386
Interest expense
-
-
-
(505)
(505)
Total nonoperating revenues (expenses), net
7,000
(6141
6,386
(505)
5,881
Income (loss) before transfers
(327,496)
294,724
(32,772)
(23,616)
(56,388)
Transfers in
48,496
_
48,496
-
48,496
Change in net assets
(279,000)
294,724
15,724
(23,616)
(7,892)
Total net assets - beginning
400,000
49,991
449,991
(13,980)
436,011
Prior period adjustment
-
-
-
(37,335)
(37,335)
Total net assets - ending
$ 121,000
$ 344,715 $
465,715
$ (74,934)
$ 390,784
IP411
DESCHUTES COUNTY, OREGON
IT RESERVE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
Actual
Variance with
Budget Over Budget GAAP
Budget (Under) Basis Adjustments GAAP Basis
OPERATING REVENUES
Charges for services $ 204,000 $ 3 $ 204,003 $ - $ 204,003
Miscellaneous - _ -
Total operating revenues 204,000 3 204,003 - 204,003
OPERATING EXPENSES
Personnel
Materials and services
276,000
(224,597)
51,403
3,868
55,271
Depreciation
-
-
-
77,838
77,838
Capital outlay
26,000
(564)
25,436
(25,436)
-
Debt service
147,299
(10)
147,289
(147,289)
-
Contingency
65,822(65,822}
-
Total operating expenses
515,121
(290,993)
224,1289(
1,019)
133,109
Operating income (loss)
(311,121)
290,996
20,125
91,019
70,894
NONOPERATING REVENUES (EXPENSES)
Investment earnings
3,100
699
3,799
-
3,799
Interest expense
-
-
-
(1,714)
(1,714)
Total nonoperating revenues (expenses), net
3,100
699
3,799
(1,714)
2,085
Income (loss) before transfers
(308,021)
291,695
(16,326)
89,305
72,979
Transfers in
177,180
(177,180)
-
-
-
Change in net assets
(130,841)
114,515
(16,326)
89,305
72,979
Total net assets - beginning
130,841
3,478
134,319
40,933
175,252
Total net assets - ending
$ -
$ 117,993
$ 117,993
$ 130,238
$ 248,232
-217-
DESCHUTES COUNTY, OREGON
INSURANCE
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
OPERATING REVENUES
Charges for services
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Personnel
Materials and services
Depreciation
Capital outlay
Contingency
Total operating expenses
Operating income (loss)
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
$ 1,230,118
$ 31,284 $
1,261,402 $
-
$ 1,261,402
4,500
3,124
7,624
-
7,624
1,234,618
34,408
1,269,026
-
1,269,026
330,321
(2,959)
327,362
973
328,335
1,792,289
(204,106)
1,588,183
326,256
1,914,439
-
-
-
4,851
4,851
56,362
(54,144)
2,218
(2,218)
-
519,003
(519,003)
-
-
2,697,975
(780,212)
1,917,763
329,862
2,247,625
(1,463,357) 814,620 (648,737) (329,862) (978,599)
NONOPERATING REVENUES (EXPENSES)
Investment earnings 34,000 (5,385) 28,615 - 28,615
Total nonoperating revenues (expenses), net 34,000 (5,385) 28,615 - 28,615
Income (loss) before transfers
Transfers in
Change in net assets
Total net assets - beginning
Prior period adjustment
Total net assets - ending
(1,429,357) 809,235 (620,122) (329,862) (949,984)
(1,429,357) 809,235 (620,122) (329,862) (949,984)
2,800,000 (44,981) 2,755,019 (1,343,538) 1,411,481
- - - (5,457) (5,457)
$ 1,370,643 $ 764,253 $ 2,134,897 $(1,_678,857) $ 456,040
-218-
DESCHUTES COUNTY, OREGON
HEALTH BENEFITS TRUST
Schedule of Revenues, Expenses and Changes in Fund Net Assets
For the Year Ended June 30, 2004
Actual
Variance with
Budget Over GAAP
Budget (Under) Budget Basis Adjustments GAAP Basis
OPERATING REVENUES
Charges for services $ 8,294,374 $ (200,654) $ 8,093,720 $ - $ 8,093,720
Miscellaneous - - _
Total operating revenues 8,294,374 (200,654) 8,093,720 - 8,093,720
OPERATING EXPENSES
Personnel
101,076
(2,496)
98,580
1,961
100,541
Materials and services
8,425,388
(1,569,782)
6,855,606
(25,975)
6,829,631
Capital outlay
100
(100)
-
-
_
Contingency
1,466,330
(1,466,330)
-
-
-
Total operating expenses
9,992,894
(3,038,708)
6,954,186
(24,014)
6,930,172
Operating income (loss)
(1,698,520)
2,838,054
1,139,534
24,014
1,163,548
NONOPERATING REVENUES (EXPENSES)
Investment earnings
22,000
7,697
29,697
-
29,697
Total nonoperating revenues (expenses), net
22,000
7,697
29,697
-
29,697
Income (loss) before transfers
(1,676,520)
2,845,751
1,169,231
24,014
1,193,245
Transfers in
_
_
Change in net assets
(1,676,520)
2,845,751
1,169,231
24,014
1,193,245
Total net assets - beginning
1,756,520
128,097
1,884,617
(735,790)
1,148,827
Prior period adjustment
-
-
-
(471)
(471)
Total net assets - ending
$ 80,000
$ 2,973,847 $
3,053,847
$ 712„247
$ 2,341,600
-2119-
CAPITAL ASSETS USED IN THE OPERATION
OF GOVERNMENTAL FUNDS
DESCHUTES COUNTY, OREGON
Capital Assets Used in the Operation of Governmental Funds
Comparative Schedule By Source'
June 30, 2004 and 2003
2004
Governmental funds capital assets:
Land 6,284,102
Land Improvements 3,020,945
Construction in Progress 3,106,944
Infrastructure 5,715,006
Buildings & Improvements 54,562,403
Equipment & Vehicles 17,847,317
Total governmental funds capital assets $ 90,536,717
Investments in governmental funds capital assets by source:
General fund 11,112,788
Special revenue fund 22,605,382
Capital projects fund 56,818,547
Total governmental funds capital assets $ 90,536,717
1 This schedule presents only the capital asset balances related to governmental funds.
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net assets.
Y1*491
2003
5,806,789
1,827,700
4,596,025
2,541,005
38,739,263
16,495,516
$ 70,006,298
10,632,447
18,108,529
41,265,322
$ 70,006,298
DESCHUTES COUNTY, OREGON
Capital Assets Used in the Operation of Governmental Funds
Schedule by Function and Activity'
June 30, 2004
1 This schedule presents only the capital asset balances related to governmental funds
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net assets.
-224-
Land
Buildings &
Equipment
Construction
Function and Activity
Land Improvements
Improvements
& Vehicles
Infrastructure In Progress
Total
General Government
$ - $ 48,838
$ -
$ 124,026
$ $ -
$ 172,864
General Services
6,284,101 2,931,869
31,678,893
2,441,535
3,106,944
46,443,342
Education
-
County roads
-
1,898,506
6,396,297
5,715,006
14,009,809
Public Protection
40,238
16,180,941
8,215,375
24,436,554
Health & Welfare
4,804,064
670,084
5,474,148
Total governmental funds
capital assets
$ 6,284,101 $ 3,020,945
$ 54,562,404
$ 17,847,317
$ 5,715,006 $__3,106,944
$ 90,536,717
1 This schedule presents only the capital asset balances related to governmental funds
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net assets.
-224-
DESCHUTES COUNTY, OREGON
Capital Assets Used in the Operation of Governmental Funds
Schedule of Changes By Function and Activity'
For the fiscal year ended June 30, 2004
Function and
General Government
General Services
Education
County roads
Public Protection
Health & Welfare
Total governmental funds capital assets
Governmental
Governmental
Funds Capital
Funds Capital
Assets
03/04
03/04
03/04
Assets
July 1, 2003
Additions
Reclass
Deductions
June 30, 2004
31,801
141,063
172,864
30,576,605
16,023,525
(13,964)
(142,821)
46,443,345
10,558,112
3,522,115
8,914
(79,332)
14,009,809
23,575,090
852,830
15,284
(6,650)
24,436,554
5,353,090
141,504
(10,234)
(10,234)
5,474,126
70,094,698
20,681,037
(239,037)
90,536,698
1 This schedule presents only the capital asset balances related to governmental funds.
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net assets.
-225-
OTHER FINANCIAL SCHEDULES
DESCHUTES COUNTY, OREGON
Agency Fund
Statement of Changes in Assets and Liabilities - Detail Activity
For the Fiscal Year Ended June 30, 2004
Balance
July 1, 2003 Additions Deductions
Amounts Held for Others
Assets
Balance
June 30, 2004
Cash and cash equivalents
$ 6,143,641
$ 302,520,213
$ (303,637,825) $
5,026,029
Investments, plus accrued interest
3,602,061
305,001,525
(302,537,801)
6,065,785
Accounts receivable
12,107
876
(7,049)
5,934
$ 9,757,809 $ 607,522,614 $ (606,182,675) $ 11,097,748
Liabilities
Accounts payable $ 25,032 $ 3,294,167 $ (3,057,358) $ 261,841
Due to other entities
Governmental 1,392,516 169,471,050 (168,879,773) 1,983,794
Others 8,340,261 1,990,660 (1,478,808) 8,852,113
$ 9,757,809 $ 174,755,878 $ 173 415939) $ 11,097,748
-229-
DESCHUTES COUNTY, OREGON
Schedule of Property Taxes Transactions - All County Taxes
Fiscal Year Ended June 30, 2004
Tax Year
Beginning
Balance and
2003-04 Levy
Adjustments
Interest
(Discount)
Turnovers from
County Treasurer
Prior
$ 46,865
$ (12,722)
$ 15,064
$ 29,199
1998-99
23,510
(5,239)
3,309
9,967
1999-00
263,147
(3,880)
80,339
304,140
2000-01
863,684
(7,919)
189,846
831,590
2001-02
1,746,207
(10,291)
209,985
1,315,633
2002-03
4,828,990
(22,759)
244,006
3,436,150
2003-04
_163,007,529
(188,952)
(3,725,304)
154,491,992
TOTALS $ 170,779,933 $ (251,763) $ (2,982,755)
Other Distributions:
Interest earned on unsegregated taxes
TOTAL CASH COLLECTIONS
Summarized by Fund Type
General Fund
Special Revenue Funds
Debt Service Funds
Proprietary Funds
Agency Funds
-230-
Taxes Receivable
June 30, 2004
$ 20,008
11,613
35,465
214,022
630,268
1,614,087
4,601,281
160,418,671 $ 7,126,744
44,764
$ 160,463,435
$ 616,135
693,519
135,023
86,040
5,596,026
$ 7,126,744
STATISTICAL SECTION
STATISTICAL SECTION CONTENTS
This part of Deschutes County's statistical comprehensive annual financial report
presents detailed information as a context for understanding what the information in the
financial statements, note disclosures, and required supplementary information says
about the County's overall health.
Pages
FinancialTrends............................................................................................................235-239
These schedules contain trend information to help the reader understand how the
County's financial performance and well-being have changed over time.
RevenueCapacity..........................................................................................................240-245
These schedules contain information to help the reader assess the County's most
significant local revenue source, the property tax.
DebtCapacity.................................................................................................................246-253
These schedules present information to help the reader assess the affordability of
the County's current levels of outstanding debt and the County's ability to issue
additional debt in the future.
Demographic and Economic Information....................................................................254-255
These schedules offer demographic and economic indicators to help the reader
understand the environment within which the County's financial activities take place.
Operating Information...................................................................................................256-258
These schedules contain service and infrastructure data to help the reader
understand how the information in the County's financial report relates to the services
the County provides and the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the
comprehensive annual financial reports for the relevant year. The County implemented
GASB Statement 34 in 2003; schedules presenting government -wide information include
information beginning in that year.
DESCHUTES COUNTY, OREGON
Net Assets by Component,
Last Two Fiscal Years
(accrual basis of accounting)
Governmental activities
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total governmental activities net assets
Business -type activities
Invested in capital assets, net of related debt
Unrestricted
Total business -type activities net assets
Primary government
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total primary government net assets
-235-
Fiscal Year
2003
$ 16,778,521
14,649,031
16,202,780
$ 47,630,332
$ 8,403,452
4,154, 503
$ 12,557,955
$ 25,181,973
14,649,031
20,357,283
$ 60,188,287
2004
$ 21,977,138
21,835,161
18,362,189
$ 62,174,488
$ 12,500,715
3,386,574
$ 15,887,289
$ 34,477,853
21,835,161
21,748,763
78,061,777
DESCHUTES COUNTY, OREGON
Changes in Net Assets, Last Two Fiscal Years
(accrual basis of accounting)
Program Revenues
Governmental activities:
Charges for services
Fiscal Year
$
33,678,880
2003
2004
Expenses
21,918,860
Capital grants and contributions
Governmental activities:
645,324
General government
$ 772,422 $
328,770
General services
17,436,802
14,619,177
Public protection
29,938,540
35,794,752
County roads
9,220,189
8,241,978
Health and welfare
20,226,318
19,222,151
Education
1,106,637
1,143,468
Interest on long-term debt
2,648,585
3,265,500
Total governmental activities expenses
81,349,493
82,615,796
Business -type actvities:
-
Solid waste
3,779,593
3,611,080
Fair& expo center
4,411,767
3,805,532
Total business -type activities expenses
8,191,360
7,416,612
Total primary government expenses
$ 89,540;853 $
90,032,408
Program Revenues
Governmental activities:
Charges for services
$ 15,974,077
$
33,678,880
Operating grants and contributions
36,718,834
21,918,860
Capital grants and contributions
1,393,312
645,324
Total governmental activities program revenues
54,086,223
56,243,064
Business -type activities:
Charges for services:
Solid waste
6,008,063
6,651,736
Fair & expo center
1,561,048
1,615,780
Operating grants and contributions
198,611
109,555
Capital grants and contributions
-
-
Total business -type activities program revenues
7,767,722
8,377,071
Total primary government program revenues
$ 61,853,945
$
64,620,135
Net
Governmental activities
$ (27,263,270)
$
(26,372,732)
Business -type activities
(423,638)
960,459
Total primary government net expense
$ (27,686,908)
$ X25,412,273)
General Revenues and Other Changes in Net Assets
Governmental activities:
Taxes
Property Taxes, levied for general purpose
$ 17,778,414
$
19,950,734
Property Taxes, levied for sheriff services
9,040,940
9,671,418
Property Taxes, levied for bonded debt
2,861,706
2,912,525
Transient room tax
2,967,211
3,004,567
Unrestricted grants and contributions
1,106,469
-
Investment earnings
1,415,598
1,144,302
Gain on sale of capital assets
-
4,817,833
Transfers
(396,742)
(294,227)
Total governmental activities
34,773,596
41,207,152
Business -type activities:
Taxes
Property Taxes, levied for bonded debt
1,952,415
1,844,947
Investment earnings
321,822
229,703
Miscellaneous
2,350,656
-
Transfers
396,742
294,227
Total business -type activities
5,021,635
2,368,877
Total primary government
$ 39,795,231
$
43,576,029
Change In Net Assets
Governmental activities
$ 7,510,326
$
14,834,420
Business -type activities
4,597,997
3,329,336
Total primary government
$ 12,108,323
$
18,163,756
-236-
Function/Program
Governmental activities:
General government
General services
Public protection
County roads
Health and welfare
Education
Interest on long-term debt
Subtotal governmental activities
Business -type actvities:
Solid waste
Fair & expo center
Subtotal business -type activities
Total primary government
DESCHUTES COUNTY, OREGON
Program Revenues by Function/Program
Last Two Fiscal Years
(accrual basis of accounting)
(dollars in thousands)
-237-
Program Revenues _
2003 2004
$ - $
39
14,150
17,005
9,365
9,540
11,752
12,133
17,713
16,383
1,106
1,143
56,243
54,086
6,008
6,667
1,760
1,710
7,768
8,377
$ 61,854 $
64,620
General Fund
Reserved
Unreserved
Total General Fund
All Other Governmental Funds
Reserved
Unreserved, reported in:
Special revenue funds
Capital projects funds
Debt service funds
Total all other governmental funds
DESCHUTES COUNTY, OREGON
Fund Balances, Governmental Funds,
Last Two Fiscal Years
(modified accrual basis of accounting)
M-11
Fiscal Year
2003 2004
4,749,789 5,114,327
$ 4,749,789 $ 5,114,327
$ 652,289
22,893,463
24,875,640
2,841,323
$ 51,262,715
761,961
27,280,233
10,832,184
1,843,771
$ 40,718,149
Revenues
Taxes
Licenses and permits
Fines, forfeitures, and penalties
Interest and rents
Intergovernmental
Charges for services
Other
Total revenues
Expenditures
General government
General services
Public protection
County roads
Health and welfare
Education
Debt service
Principal
Interest
Capital outlay
Total expenditures
Excess of revenues
over (under)
expenditures
Other Financing
Sources (Uses)
Transfers in
Transfers out
Loan proceeds
Proceeds of sale of assets
Total other financing
sources (uses)
Net change in
fund balances
Debt service as a
percentage of noncapital
expenditures
DESCHUTES COUNTY, OREGON
Changes in Fund Balances, Governmental Funds,
Last Two Fiscal Years
(modified accrual basis of accounting)
-239-
Fiscal Year
2003 2004
$ 32,618,617
439,384
1,336,903
1,570,165
38, 761,879
15,794,704
1,674,880
$ 35,614,972
515,516
1,206,561
1,651,061
38,961,949
18,375,722
1,043,269
92,196,532 97,369,050
764,931
502,021
16,448,523
22,225,705
29,026,478
32,938,286
9,998,658
9,654,024
22,759,749
21,552,352
1,106,637
1,143,468
2,889,026
4,259,579
2,108,443
3,442,499
10,505,046
20,545,960
95,607,491
116,263,894
(3,410,959)
15,513,525
(15,838,130)
27,719,411
564,945
(18,894,844)
17,023,022
(17,428,174)
7,088,508
2,321,725
27,959, 751 9,005,081
$ 24,548,792 $ (9,889,763)
6.2%
8.8%
DESCHUTES COUNTY, OREGON
Assessed Value and Estimated Value of Taxable Property,
Last Ten Fiscal Years
(in thousands of dollars)
-240-
Real Pro ert
Personal Property
Manufactured Homes
Fiscal Year
Estimated
Estimated
Estimated
Ended June
Assessed
Actual
Assessed
Actual
Assessed
Actual
30,
Value
Value
Value
Value
Value
Value
1995
5,427,590
5,427,590
146,689
146,689
49,112
49,112
1996
6,632,705
6,632,705
161,816
161,816
52,501
52,501
1997
7,278,547
7,278,547
175,101
175,101
56,394
56,394
1998
6,556,553
7,814,494
192,301
199,617
52,375
61,023
1999
6,907,243
8,420,905
202,600
204,874
55,422
64,660
2000
7,528,325
9,452,053
228,798
230,424
61,738
69,871
2001
8,231,343
10,543,865
252,161
253,257
67,481
77,596
2002
8,953,574
12,016,020
277,972
278,404
71,493
78,095
2003
9,685,677
13,585,512
289,037
289,240
71,257
76,685
2004
10,484,956
15,192,941
289,950
289,962
72,507
80,448
Sources: Deschutes County Assessor's Department
and Oregon Department of Revenue
(a) includes tax-exempt property
-240-
Public Utilities
Exemptions
Total
Assessed
Estimated
Value (a) as a
Estimated
Taxable
Actual
Percentage of
Assessed
Actual
Assessed
Assessed
Taxable
Total Direct
Estimated
Value
Value
Value
Value
Value
Tax Rate
Actual Value
233,720
233,720
6,578
5,850,533
5,857,111
3.4841
100.000%
242,975
242,975
6,717
7,083,280
7,089,997
3.8396
100.000%
230,778
230,778
6,800
7,734,020
7,740,820
4.2087
100.000%
240,338
242,982
7,931
7,033,636
8,318,116
4.9996
84.653%
234,813
246,645
9,138
7,390,940
8,937,084
4.6073
82.802%
271,998
278,491
10,344
8,080,515
10,030,839
4.6392
80.660%
272,699
300,509
11,111
8,812,573
11,175,227
5.0535
78.958%
315,922
332,186
12,958
9,606,003
12,704,705
5.1485
75.712%
325,968
335,247
14,017
10,357,922
14,286,684
8.5285
72.599%
327,493
330,462
15,452
11,159,454
15,893,813
8.0244
70.310%
SIZ, I I
DESCHUTES COUNTY, OREGON
Direct and Overlapping Property Tax Rates,
Last Ten Fiscal Years
(rate per $1,000 of assessed value)
County direct rates
General
Sheriff (County)
Jail Bond
Sheriff (Incorporated)
Fairgrounds Bond
Bend Library Bond
Redmond Library Bond
Sunriver Library Bond
County Extension/41-1 CSD
911 CSD
911 Local Option
Black Butte Ranch CSD
Sunriver Service District
Total direct rate
City and town rates
Bend
Redmond
Sisters
Bend Gap Bond
Bend Urban Renewal Special Levy
City of Redmond Bond
Redmond Downtown Urban Renewal Levy
Redmond Airport Urban Renewal Levy
Library district rates
Fire district rates
Parks and recreation district rates
School district rates
Road district rates
Other special district rates
Year Taxes are Payable
1995 1996 1997 1998
1.2286
1.2876
1.3800
1.2729
0.9461
0.8685
0.7931
1.1592
0.5831
0.5310
0.4891
0.8220
-
-
0.1358
0.1982
-
-
0.1401
0.1556
-
-
0.1067
0.1105
0.0221
0.0214
0.0208
0.0235
0.1397
0.1584
0.1541
0.1696
0.5645
0.9727
0.9890
1.0881
3.4841
3.8396
4.2087
4.9996
2.8112
2.7443
2.6379
2.6647
5.7011
6.4348
6.2372
6.1647
2.9138
2.6893
2.7817
2.7167
-
-
-
0.1665
1.1618-1.8118
.3859-.8024
.1505-10.2363
.8656-3.0566
0.1481-.3127
.1347-1.9012 1.0595-2.3589
.4238-1.5446 .3944-1.4388
.0143-9.9153 .1409-9.7402
.2407-1.9043 .2190-3.3687
.1396-0.2951 .1231-.02655
Sources: Deschutes County Assessor's Office and Deschutes County Finance Department.
-242-
.0933-2.7276
.3831-1.5186
.1009-5.0265
.2514-3.1952
.1322-0.3079
1999 2000 2001 2002 2003 2004
1.1329
1.1669
1.2000
1.2783
1.2783
1.2783
1.1200
1.1200
1.1200
1.1200
1.1200
1.1200
-
-
0.2114
0.2111
0.1913
0.1780
0.7800
0.7800
0.7800
0.7800
0.7800
0.7800
-
-
0.1810
0.2031
0.1847
0.1702
0.1741
0.1350
0.1371
0.1332
0.1182
0.1189
0.1338
0.1147
0.1087
0.1040
0.0949
0.0916
0.0976
0.0885
0.0812
0.0847
0.0770
0.0733
0.0209
0.0224
0.0224
0.0224
0.0224
0.0224
0.1509
0.1618
0.1618
0.1618
0.1618
0.1618
-
-
-
-
-
0.0900
0.9971
1.0499
1.0499
1.0499
1.0499
1.0499
-
-
-
-
3.4500
2.8900
4.6073
4.6392
5.0535
5.1485
8.5285
8.0244
2.6482
2.6688
2.7898
2.8035
2.8035
2.8035
7.4055
7.1484
7.0529
6.9987
6.1643
6.0643
2.5371
2.6374
2.6417
2.6417
2.6417
2.6417
0.1594
0.1135
-
-
-
-
0.1490
0.1247
0.1460
0.1744
0.1919
0.2045
-
-
-
-
0.8230
0.1776
0.5811
0.5967
0.5197
0.5979
0.5794
0.6500
-
-
0.2514
0.2476
0.2529
0.2848
0.5500
0.5500
0.5500
0.5500
0.5500
0.5500
0933-2.7296
.0933-2.7291
.0933-2.7307
.4328-2.7317
.2605-2.7317
.2295-2.7317
3349-1.3850
.2174-1.4518
.2190-1.4610
.2200-1.4610
.2200-1.4610
.2200-1.4610
0119-5.1734
.0964-5.0492
.0964-5.0251
.0964-5.0251
.0964-5.0251
.1543-5.0251
2514-4.2147
.2296-4.2147
.2210-4.2147
.4033-4.2147
.3737-4.2147
.4430-3.6500
1323-0.3078
.1323-0.3078
.1323-0.2807
.2895-0.3717
.1323-0.2895
0.2895
-243-
DESCHUTES COUNTY, OREGON
Principal Property Tax Payers,
Current Year and 9 Years Ago
2004
Percentage of
Total County
Taxable
Taxable Assessed
Taxpayer Assessed Value Rank Value
Qwest Corporation / Formerly known
as US West
$ 76,032,041
PG & E Gas Transmission NW
71,535,060
Pacificorp
52,393,000
Eagle Crest Inc
38,154,941
Sunriver Resort Limited Partnership
31,989,453
Cascade Natural Gas Corporation
28,234,350
Mt. Bachelor Inc.
33,753,716
Brooks Resources Corp.
18,472,582
Bend Millwork Systems Inc.
16,894,186
Bend River Mall LLC
15,964,837
Broken Top Ltd Partnership
-
Concord Equity Multiplier
4
Willamette Industries Inc.
6
Eagle Crest Partners Ltd
15,405,750
Total $ 383,424.166
Source: Deschutes County Assessor's Department
1995
Percentage of
Total County
Taxable
Taxable Assessed
Assessed Value Rank Value
1
0.68%
$ 51,556,093
2
0.88%
2
0.64%
86,244,641
1
1.47%
3
0.47%
43,472,300
3
0.74%
4
0.34%
-
-
5
0.29%
37,734,455
4
0.64%
6
0.25%
15,405,750
9
0.26%
7
0.30%
-
-
8
0.17%
20,729,210
6
0.35%
9
0.15%
-
-
10
0.14%
-
-
-
33,455,010
5
0.57%
-
20,428,475
7
0.35%
-
17,393,630
8
0.30%
-
13,053,025
10
0.22%
3.43%
$ 339,472,589
5.78%
-244-
DESCHUTES COUNTY, OREGON
Property Tax Levies and Collections,
Last Ten Fiscal Years
(amounts expressed in thousands)
Collected within the Fiscal Year of
Fiscal Year Taxes Levied the Levy Collections
Ended June for the Fiscal Percentage of in Subsequent
30, Year' Amount Levy Years
Total Collections to Date
Amount Percentage of Levy
1995
$ 14,574 $
13,752
94.360% $
822 $
14,574
100.000%
1996
15,411
14,601
94.744%
809
15,410
99.994%
1997
17,567
16,644
94.746%
922
17,566
99.994%
1998
21,512
20,406
94.859%
1,105
21,511
99.995%
1999
25,548
24,470
95.780%
1,076
25,546
99.992%
2000
22,513
21,600
95.945%
906
22,506
99.969%
2001
24,320
23,323
95.900%
953
24,276
99.819%
2002
27,923
26,890
96.301%
899
27,789
99.520%
2003
31,644
30,611
96.736%
687
31,298
98.907%
2004
34,408
33.412
97.105%
-
33,412
97.105%
Net of discounts and adjustments.
-245-
DESCHUTES COUNTY, OREGON
Ratios of Outstanding Debt by Type,
Last Ten Fiscal Years
(dollars in thousands, except per capita)
' See Schedule 14 for personal income and population data.
n/a - Not available.
-246-
Governmental Activities
General
Limited
Special
Certificates
Full Faith
Fiscal
Obligation
Tax
Assessment
of
and Credit
Capital
Year
Bonds
Bonds
Bonds
Participation
Obligations
Leases
Loans
1995
$ 9,195
$ 420
$ -
$ 3,180
$ -
$
$ -
1996
33,087
1,040
-
5,515
-
-
1997
33,557
945
5,355
-
-
1998
32,612
840
5,180
-
-
1999
31,862
735
-
12,645
-
-
2000
30,610
625
1,291
12,265
-
_
2001
29,266
505
1,255
11,685
-
683
-
2002
27,815
5,790
1,180
11,075
-
767
1,461
2003
26,531
5,615
1,100
10,435
27,505
526
838
2004
25,219
5,396
347
9,760
33,974
271
352
' See Schedule 14 for personal income and population data.
n/a - Not available.
-246-
Business -Type Activities
General Full Faith
Obligation and Credit
Bonds Obligations Loans
25,395 -
25,395 -
25,145 -
24,770 -
24,300 -
23,750 -
24,050 6,190
23,190 6,190
Total Percentage
Primary of Personal
Government Income'
$ 12,795
0.61%
- 39,642
1.76%
- 65,252
2.69%
- 64,027
2.40%
- 70,387
2.45%
- 69,561
2.22%
- 67,694
2.01%
550 72,388
2.04%
538 103,328
n/a
525 105,224
n/a
-247-
Per
Caaita '
$ 0.13
398.97
636.10
599.39
628.83
596.61
560.61
576.49
791.79
n/a
DESCHUTES COUNTY, OREGON
Ratios of General Bonded Debt Outstanding,
Last Ten Fiscal Years
(dollars in thousands, except per capita)
' See Schedule 5 for property value data.
z Population data can be found in Schedule 14.
n/a - Not available.
-248-
Percentage of
Actual Taxable
Value' of
Property
0.16%
0.47%
0.76%
0.70%
0.64%
0.55%
0.48%
0.41%
0.35%
0.30%
Per
Capital
96.29
332.99
574.69
543.04
509.30
474.98
443.61
410.66
387.59
n/a
General
Bonded Debt
Outstanding
General
Fiscal
Obligation
Year
Bonds
1995
$ 9,195
1996
33,087
1997
58,952
1998
58,007
1999
57,007
2000
55,380
2001
53,566
2002
51,565
2003
50,581
2004
48,409
' See Schedule 5 for property value data.
z Population data can be found in Schedule 14.
n/a - Not available.
-248-
Percentage of
Actual Taxable
Value' of
Property
0.16%
0.47%
0.76%
0.70%
0.64%
0.55%
0.48%
0.41%
0.35%
0.30%
Per
Capital
96.29
332.99
574.69
543.04
509.30
474.98
443.61
410.66
387.59
n/a
DESCHUTES COUNTY, OREGON
Direct and Overlapping Governmental Activities Debt
As of June 30, 2004
(dollars in thousands)
Estimated
Estimated Share of
Debt Percentage Overlapping
Governmental Unit Outstanding Applicable Debt
Debt repaid with property taxes
Bend Library Service District
$ 6,565
100.0000%
$ 6,565
Black Butte Ranch RFPD
553
100.0000%
553
Central Oregon Community College
7,395
83.5482%
6,178
City of Bend
-
100.0000%
-
City of Redmond
2,276
100.0000%
2,276
Deschutes County School District 1 (Bend -La Pine)
111,615
100.0000%
111,615
Deschutes County School District 2 (Redmond)
51,178
93.2559%
47,727
Deschutes County School District 6 (Sisters)
24,025
99.9560%
24,014
La Pine Special Sewer District
264
100.0000%
264
Redmond Library District
821
100.0000%
821
Sunriver Library District
810
100.0000%
810
Subtotal, overlapping debt
200,823
Deschutes County direct debt
75,319
Total direct and overlapping debt
276,142
Sources: Oregon State Treasury, Debt Management Information System
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of
the county. This schedule estimates the portion of the outstanding debt of those overlapping governments
that is borne by the residents and businesses of Deschutes County. This process recognizes that, when
considering the county's ability to issue and repay long-term debt, the entire debt burden borne by the
residents and businesses should be taken into account. However, this does not imply that every taxpayer
is a resident, and therefore responsible for repaying the debt, of each overlapping government.
Net property tax backed debt was used as the Debt Outstanding which is derived from the gross property
backed debt less self-supporting unlimited general obligations and self supporting limited tax general
obligation debt.
-249-
DESCHUTES COUNTY, OREGON
Legal Debt Margin Information,
Last Ten Fiscal Years
(dollars in thousands)
Legal Debt Margin Calculation for Fiscal Year 2004
Debt Limit (2%) '
Total net debt applicable to limit
Legal debt margin
Total net debt applicable to the limit
as a percentage of debt limit
Debt Limit (1%) 2
Total net debt applicable to limit
Legal debt margin
Estimated Actual Value $ 15,893,813
Debt limit (2% of estimated actual value) ' 317,876
Debt applicable to limit:
General obligation bonds 48,409
Total net debt applicable to limit
48,409
Legal debt margin
$ 269,467
Fiscal Year
1995
1996 1997
1998
$117,142
$141,800 $154,816
$ 166,362
9,195
33,087 58,952
58,007
$107,947
$108,713 $ 95,864
$ 108,355
$ 58,571 $ 70,900 $ 77,408 $ 83,181
420 1,040 945 840
$ 58,151 $ 69,860 $ 76,463 $ 82,341
Total net debt applicable to the limit
as a percentage of debt limit
' ORS 287.054 provides: "The aggregate amount of general obligation bonded indebtedness of counties
shall not at any time exceed two percent of the real market value of all taxable property in the county".
2 ORS 287.053 provides: "A county shall not have at any one time outstanding limited tax bonded
indebtedness in a principal amount that exceeds one percent of the real market value of all taxable property
within the county".
-250-
Estimated Actual Value
Debt limit (1% of estimated actual value)
Debt applicable to limit:
Limited tax bonds
Less: Amount set aside
for repayment of debt
Total net debt applicable to limit
Legal debt margin
$15,893,813
158,938
45,842
65
$ 113,161
1999
2000
2001
2002
2003
2004
$ 178,742
$ 200,617
$ 223,505
$ 254,094
$ 285,734
$ 317,876
57,007
55,380
53,566
51,565
50,581
48,409
$ 121,735
$ 145,237
$169,939
$ 202,529
$ 235,153
$ 269,467
$ 89,371
$ 100,308
$111,752
$127,047
$142,867
$ 158,938
735
1,916
1,760
6,970
40,410
45,842
$ 88,636
$ 98,392
$109,992
$120,077
$102,457
$ 113,096
-251-
DESCHUTES COUNTY, OREGON
Pledged -Revenue Coverage,
Last Ten Fiscal Years
(dollars in thousands)
Note: Details regarding the county's outstanding debt can be found in the notes to the financial statements
-252-
Limited Tax Bonds - Series 1992
Limited Tax Bonds - Series 1996
Special
Special
Fiscal
Assessment
Debt Service
Assessment
Debt Service
Year
_Collections
Principal Interest
Coverage
Collections
Principal
Interest
Coverage
1995
90
35
22
1.57
-
1996
82
40
21
1.35
12
-
-
-
1997
56
40
19
0.95
212
55
35
2.35
1998
41
45
17
0.66
207
60
30
2.30
1999
25
45
15
0.42
179
60
27
2.06
2000
24
45
13
0.41
66
65
25
0.73
2001
12
50
11
0.20
59
70
22
0.64
2002
6
55
8
0.10
44
70
18
0.50
2003
5
100
5
0.05
31
75
15
0.34
2004
-
-
-
-
10
205
5
0.05
Note: Details regarding the county's outstanding debt can be found in the notes to the financial statements
-252-
Special Assessment Bonds - Series 2000 Full Faith and Credit Obligations - Series 2003
Special Special
Assessment Debt Service Assessment Debt Service
_Collections Principal Interest Coverage Collections Principal Interest Coverage
257
284
36
88
2.29
294
75
71
2.01 -
203
80
67
1.38 242 - _ _
129
753
44
0.16 482 621 52 0.72
-253-
DESCHUTES COUNTY, OREGON
Sources: Population, personal income and per capita personal income information provided by the Bureau of Economic
Analysis. Median age based on data obtained from Portland State University, Population Research Center.
School enrollment provided by the Oregon Department of Education. Unemployment provided by Oregon Employment
Department, Oregon Labor Market Information System.
Note: Population information are Census Bureau midyear population estimates. Estimates for 2000-2002 reflect county
population estimates available as of April 2004. Median age figures for 2001-2003 based on midyear data tables.
School enrollment is based on the census at the start of the school year. Unemployment rate information, reported
as an annual average, is not seasonally adjusted. Unemployment rate for 2004 is an average of January through
August 2004.
n/a - Not available.
-254-
Demographic and Economic Statistics,
Last Ten Calendar Years
Personal
Per
Income
Capita
(thousands
Personal
Median
School
Unemployment
Year
Population
of dollars)
Income
Age
Enrollment
Rate
1995
95,491
$ 2,081,263
$ 21,795
n/a
16,869
6.5%
1996
99,362
2,257,055
22,715
n/a
17,652
8.5%
1997
102,581
2,424,296
23,633
n/a
18,052
8.0%
1998
106,820
2,664,935
24,948
n/a
18,125
7.2%
1999
111,933
2,869,502
25,636
n/a
18,983
6.4%
2000
116,594
3,139,720
26,929
n/a
19,603
5.3%
2001
120,750
3,366,903
27,883
38.11
19,867
6.4%
2002
125,566
3,540,043
28,193
38.09
20,508
7.7%
2003
130,500
n/a
n/a
38.09
20,914
7.7%
2004
n/a
n/a
n/a
n/a
21,342
6.8%
Sources: Population, personal income and per capita personal income information provided by the Bureau of Economic
Analysis. Median age based on data obtained from Portland State University, Population Research Center.
School enrollment provided by the Oregon Department of Education. Unemployment provided by Oregon Employment
Department, Oregon Labor Market Information System.
Note: Population information are Census Bureau midyear population estimates. Estimates for 2000-2002 reflect county
population estimates available as of April 2004. Median age figures for 2001-2003 based on midyear data tables.
School enrollment is based on the census at the start of the school year. Unemployment rate information, reported
as an annual average, is not seasonally adjusted. Unemployment rate for 2004 is an average of January through
August 2004.
n/a - Not available.
-254-
DESCHUTES COUNTY, OREGON
Principal Employers,
Current Year and Nine Years Ago
Sources: Economic Development for Central Oregon, Oregon Department of Employment,
Deschutes County Finance Department, Redmond School District, St. Charles Medical Center
n/a - Not available.
-255-
2004
1995
Percentage
Percentage
of Total County
of Total County
Employer
Employees
Rank
Employment
Employees
Rank
Employment
St. Charles Medical Center
2,224
1
3.31%
n/a
n/a
n/a
Sunriver Resort
870
2
1.30%
n/a
n/a
n/a
Mt. Bachelor
800
3
1.19%
n/a
n/a
n/a
iSKY
700
4
1.04%
n/a
n/a
n/a
Deschutes County
706
5
1.05%
n/a
n/a
n/a
Eagle Crest, Inc.
660
6
0.98%
n/a
n/a
n/a
Redmond School District
615
7
0.92%
n/a
n/a
n/a
Beaver Motor Coaches
600
8
0.89%
n/a
n/a
n/a
Pozzi Windows
470
9
0.70%
n/a
n/a
n/a
Bend Memorial Clinic
439
10
0.65%
n/a
n/a
n/a
8,084
12.03%
_
Sources: Economic Development for Central Oregon, Oregon Department of Employment,
Deschutes County Finance Department, Redmond School District, St. Charles Medical Center
n/a - Not available.
-255-
DESCHUTES COUNTY, OREGON
Full-time Equivalent County Government Employees by Function/Program,
Last Two Fiscal Years
Function/Program
General government
Executive
General services
Judicial
Financial
Assessment
Community development
Internal support services
Building services
Information technology
Other
Public protection
Law enforcement
Corrections
Protective inspection
Public works
Streets & highways
Sanitation
Health & welfare
Health
Welfare
Recreation & culture
Fair & expo center
Other
Economic development
Total
Source: Deschutes County Finance Department.
KOM
Full-time Equivalent Employees
as of June 30,
2003 2004
8.15
42.40
36.78
29.75
30.05
20.25
16.41
10.66
98.35
145.95
27.10
57.00
21.00
51.73
90.99
14.00
0.65
701.22
8.15
43.10
37.78
30.75
29.15
20.25
15.41
10.51
101.68
147.45
27.35
57.00
23.00
50.55
89.49
14.00
0.65
706.27
DESCHUTES COUNTY, OREGON
Operating Indicators by Function/Program,
Last Two Fiscal Years
Function/Program
Police
Physical arrests
Traffic violations
Citations issued
Warnings
Calls for service
Traffic stops
Solid waste
Solid waste collected (tons)
Average annual per capita waste generation (pounds)
Recyclables collected (tons)
Road
Street resurfacing (miles)
911 emergency services
Emergency calls
Police officer initiated calls
Fire department initiated calls
-257-
2003 2004
1,586 1,386
3,592
6,384
5,273
4,521
25,300
27,041
8,771
9,797
176,655 202,040
2,793 2,790
46,857 46,857
65,000
209,737
14,253
26.89 miles
Function/Program
Police
Stations
Adult correctional facilities
Special services complex
Road
Streets (miles)
Streetlights
Flashing lights
Signals
DESCHUTES COUNTY, OREGON
Capital Asset Statistics by Function/Program,
Last Two Fiscal Years
-258-
2003
2004
4 4
1 1
992
998
4
4
6
6
1
2
AUDIT COMMENTS AND DISCLOSURES
REQUIRED BY STATE REGULATIONS
AUDIT COMMENTS AND DISCLOSURES
REQUIRED BY STATE REGULATIONS
Internal Control
We have audited the financial statements of Deschutes County, Oregon, as of and for
the year ended June 30, 2004, and have issued our independent auditors' report thereon
dated October 8, 2004. In planning and performing our audit, we considered Deschutes
County's internal control over financial reporting in order to determine our auditing
procedures for the purpose of expressing our opinions on the 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.
We noted other matters regarding internal control which have been communicated to
management in a separate letter dated October 8, 2004.
Accounting Records
We found the condition of the accounting records adequate for audit purposes.
Collateral Security
Cash and investments were adequately secured during the year.
Legal Debt Limitation
The County has not exceeded its legal debt limitation.
Budget
We have reviewed procedures for preparation, adoption and execution of the budget for
the year ended June 30, 2004, and we have reviewed the preparation and adoption of
the budget for the year beginning July 1, 2004. All budgetary procedures were found to
be in substantial compliance with statutory requirements
9d.Yi!
AUDIT COMMENTS AND DISCLOSURES
REQUIRED BY STATE REGULATIONS
For the year ended June 30, 2004, expenditures exceed appropriations by category as
follows:
Personnel
Amount
Fund
Weed Abatement
$ 489
Finance
250
Sunriver Service District
5,624
Materials & Services
Fund
Sheriffs
5,336
Special Transportation
13,682
Community Justice Juvenile
54,640
COLES Asset Forfeiture
2,270
Deschutes County Communication System
594
Health Department
2,546
Vehicle Maintenance & Reserve
1,762
Deschutes County 911 CSD
19,501
Sunriver Service District
20
Local Improvement District
53,757
Insurance Coverage and Fidelity Bonds in Force
Insurance coverage and fidelity bonds were reviewed and found to be in compliance with
statutory requirements at year-end.
Programs Funded From Outside Sources/Financial Reporting Requirements
All material programs funded from outside sources were reviewed and found to be in
substantial compliance with appropriate laws, rules and regulations governing those
programs. Reports filed with grantor agencies were agreed to the County's records, and
we found the County to be in substantial compliance with program requirements. See
the Single Audit Compliance section of this report.
Investments
Investments were reviewed and found to be in compliance with statutory requirements.
Public Contracts and Purchasing
We reviewed the County's procedures for awarding public contracts and construction of
public improvements and found them to be in compliance with statutory requirements.
-262-
AUDIT COMMENTS AND DISCLOSURES
REQUIRED BY STATE REGULATIONS
Highway Funds
Taxes on fuel and motor vehicle use were reviewed and found to be used in compliance
with constitutional and statutory requirements.
This report is intended solely for the information and use of management, the board of
commissioners and the Oregon Secretary of State and is not intended to be and should
not be used by anyone other than these specified parties.
HARRIGAN PRICE FRONK & CO. LLP
Certified Public Accountants & Consultants
By:
Candace S. Fronk - a 6artner
October 8, 2004
-263-
SINGLE AUDIT COMPLIANCE
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE
AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
John Ilanigan.(A'A
\1 cslcl 8 Pncc III CPA
Board of Commissioners
(:.-daces liunl_ cP\ Deschutes County, Oregon
We have audited the financial statements of the governmental activities, the business -type
activities, each major fund, and the aggregate remaining fund information of Deschutes County,
Oregon, as of and for the year ended June 30, 2004, which collectively comprise Deschutes
County's basic financial statements and have issued our report thereon dated October 8, 2004.
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.
975 s\\ Cnln(ado Internal Control over Financial Reporting
sate zoo
Ben OR 97702 In planning and performing our audit, we considered Deschutes County's internal control over
rO15-4llssz 4791 financial reporting in order to determine our auditing procedures for the purpose of expressing our
a\1;411964 1124 opinion on the financial statements and not to provide an opinion on the internal control over
hendcpac:um financial reporting. Our consideration of the internal control over financial reporting would not
"„aJcbendq)aonn necessarily disclose all matters in the internal control that might be material weaknesses. A
material weakness is a reportable 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
caused by error or fraud 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.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Deschutes County's financial statements
are free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct
and material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit, and accordingly, we
do not express such an opinion. The results of our tests disclosed no instances of noncompliance
or other matters that are required to be reported under Government Auditing Standards.
This report is intended solely for the information and use of the audit committee, management,
federal awarding agencies, and state pass-through entities and is not intended to be and should
not be used by anyone other than these specified parties.
HARRIGAN PRICE FRONK & CO. LLP
By:
Candace S. Fronk — a"partner
October 8, 2004
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
John P I Iairiran, CPA
,sIn+3 Ili ice Ill01A Board of Commissioners
canda<cti Iio,A (:TA Deschutes County, Oregon
Compliance
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, 2004.
Internal Control Over Compliance
The management of Deschutes County, Oregon, is responsible for establishing and
maintaining effective internal control over compliance with the requirements of laws,
regulations, contracts, and grants applicable to federal programs. In planning and performing
our audit, we considered Deschutes County'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 the internal control over compliance in accordance with OMB Circular
A-133.
-269-
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-933
Compliance Supplement that are applicable to each of its major federal programs for the year
ended June 30, 2004. Deschutes County's major federal programs are identified in the
summary of auditor's results sections of the accompanying schedule of findings and
questioned costs. Compliance with the requirements of laws, regulations, contracts, and
975 SA (.ol ad"
grants applicable to each of its major federal programs is the responsibility of Deschutes
sni(e lou
County's management. Our responsibility is to express an opinion on Deschutes County's
Bend OR97702
compliance based on our audit.
Tel Ii•+I i 382 4791
ray 74+) 388 112A
We conducted our audit of compliance in accordance with auditing standards generally
„ „d+endcpatom
accepted in the United States of America; the standards applicable to financial audits
emailiabendcpa cum
contained in Government Auditing Standards, issued by the Comptroller General of the United
States; and OMB Circular
A-133, Audits of States, Local Governments, and Non -Profit Organizations. Those standards
and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable
assurance about whether noncompliance with the types of compliance requirements referred
to above that could have a direct and material effect on a major federal program occurred. An
audit includes examining, on a test basis, evidence about 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 of Deschutes County'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, 2004.
Internal Control Over Compliance
The management of Deschutes County, Oregon, is responsible for establishing and
maintaining effective internal control over compliance with the requirements of laws,
regulations, contracts, and grants applicable to federal programs. In planning and performing
our audit, we considered Deschutes County'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 the internal control over compliance in accordance with OMB Circular
A-133.
-269-
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND ON 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
reportable 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 caused by error or fraud
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 and use of the
and federal awarding agencies and pass-through entities and is
not be used by anyone other than these specified parties.
HARRIGAN PRICE FRONK & CO. LLP
By: � / �'a Wz e"_le A 3 �� /
Candace S. Fronk — a partner
October 8, 2004
-270-
audit committee, management,
not intended to be and should
DESCHUTES COUNTY, OREGON
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2004
Section I — Summary of Auditor's Results
Financial Statements
Type of auditors' report issued: Unqualified
Internal Control over financial reporting:
• Material weakness(es) identified? yes X_ no
• Reportable condition(s) identified that are not
considered to be material weakness(es)? yes X none reported
Noncompliance material to financial statements noted? yes X no
Federal Awards
Internal control over major programs:
• Material weakness(es) identified? yes X no
• Reportable condition(s) identified that are not
considered to be material weakness(es)? yes X none reported
Type of auditors' report issued on compliance for major
programs: Unqualified
Any audit findings disclosed that are required to be
reported in accordance with section 510(a) of Circular
A-133? yes X no
Identification of major programs:
CFDA Number(s) Name of Federal Program or Cluster
10.665 Schools and Roads Grants to States
14.228 Community Development Block Grant
10.557 Nutrition Program for Women, Infants, and Children
Dollar threshold used to distinguish between
type A and type B programs: $300,000
Auditee qualified as low-risk auditee?
No matters were reported
X yes no
Section II — Financial Statement Findings
Section III —Federal Award Findings and Questioned Costs
No matters were reported.
-271-
DESCHUTES COUNTY, OREGON
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2004
GRANTOR AND PROGRAM TITLE
U.S. Department of Agriculture
Direct Programs
Cooperative Forestry Assistance
Cooperative Forestry Assistance
Pass Through Programs
Slate Department of Human Services Health Division
Special Supplemental Nutrition Program for Women, Infants and
Children (WIC)
State Department of Administrative Services
Schools and Roads: Grants to States
State Department of Education
School Breakfast Program
National Lunch School Program
Total Department of Agriculture
U.S. Department of Housing and Urban Development
Pass Through Programs
State Housing and Community Services Department
Community Development Block Grant/State's Program
Community Development Block Grant/State's Program
Community Development Block Grant/State's Program
Total Department of Housing and Urban Development
U.S. Department of the Interior
Direct Programs
Payments in Lieu of Taxes
Pass Through Programs
State Department of Administrative Services
Non -Sale Disposals of Mineral Material
Distribution of Receipts to State and Local Governments
Oregon Parks and Recreation
National Register of Historic Places
Total Department of the Interior
U.S. Department of Justice
Direct Programs
Sex Offender Management Discretionary Grant
Supervised Visitation: Safe Havens for Children
State Criminal Alien Assistance Program
Community Prosecution & Project Safe Neighborhoods
Drug Free Communities Support Program
Pass Through Programs
Department of State Police
Juvenile Accountability Incentive Block Grant
Byrne Formula Grant Program
Local Law Enforcement Block Grant
Florida Atlantic University
National Institute for Juvenile Justice and Delinquency Prevention
State Department of Justice
Crime Victim Assistance
FEDERAL AWARD OR PASS-
CFDA THROUGH IDENTIFYING FEDERAL
NUMBER NUMBER EXPENDITURE
10.664 ONFP-01-020 $ 44,082
10.664 2002 -DG -11060120-041/ 80,000
NFS-04-DG-11060120-002
10.557 1936002292 397,560
10.665 4,248,640
10.553 0904001 12,184
10.555 0904001 18,624
4,801,090
14.228 H020020 271,328
14.228 C01001 39,071
14.228 C03001 87,417
397,816
15.226 260,746
15.214 19,947
15.227 225
15.914 HPF OR -02-11 22,000
302,918
16.203
2003 -CW -BX -0010
39,602
16.527
2003 -CW -BX -0011
42,348
16.606
2003 -AP -BX -0124
9,688
16.609
2002 -PP -CX -0028
108,333
16 729
63-6002292 / 2001-JWFX-0075
100,000
16.523 02-608 38,739
16.579 82,500
16.592 32,905
16.542 DRB17/VF936000229002 36,427
16.575 01-1498/03-2058 30.174
State Department of Human Services Mental Health Division
Enforcing Underage Drinking Laws Program 16.727 909001 6,250
Total Department of Justice -273- 526,966
DESCHUTES COUNTY, OREGON
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2004
GRANTOR AND PROGRAM TITLE
U.S. Department of Transportation
Pass Through Programs
Oregon State Sheriffs Association
Safety Incentive Grants for Use of Seatbelts
Oregon Department of Transportation
National Motor Carrier Safely
State and Community Highway Safety
Total Department of Transportation
Environmental Protection Agency
Direct
US Geological Survey
Environmental Protection -Consolidated Research
Environmental Protection Agency
Pass Throuoh Programs
State Department of Human Services Health Division
State Public Water System Supervision
Capitalization Grants for Drinking Water State Revolving Fund
State Department of Environmental Quality
Superfund Innovative Technology Evaluation Program
Total Environmental Protection Agency
U.S. Department of Education
Pass Through Programs
State Department of Human Services Mental Health Division
Safe and Drug Free Schools and Communities: State Grants
Total Department of Education
U.S. Department of Health and Human Services
Pass Through Programs
State Department of Human Services Health Division
Acquired Immunodeficiency Syndrome (AIDS) Activity
Family Planning: Services
Abstinence Education
Immunization Grants (Noncash Assistance - Vaccine)
Center for Disease Control and Prevention: Investigations and
Technical Assistance
HIV Care Formula Grants
Cooperative Agreements for State -Based Comprehensive Breast
and Cervical Cancer Early Detection Programs
Maternal and Child Health Services Block Grant to States
State Commission on Children and Families
Promoting Safe and Stable Families
Child Care and Development Block Grant
Medical Assistance Program
State Department of Human Services Mental Health Division
Temporary Assistance for Needy Families
Centers for Medicare and Medicaid Services (CMS) Research,
Demonstrations and Evaluations
Block Grants for Community Mental Health Services
Block Grants for Prevention and Treatment of Substance Abuse
Total Department of Health and Human Services
-274-
FEDERAL AWARD OR PASS-
CFDA THROUGH IDENTIFYING FEDERAL
NUMBER NUMBER EXPENDITURE
20.604 14.098
20.218 20585 5,458
20.600 TSD #03PS6004D 2,194
66.500 WU-HT-03-37 26,000
66.606 1 XP -97072301-0 165,006
66.432 1936002292 18,814
66.468 1936002292 30,460
66.807 DEQ 131-00/CS827945-01-0 158,624
84.186 909001 7.799
7,799
93.118
1936002292
48,689
93.217
1936002292
39,767
93.235
1936002292
4,346
93.268
1936002292
183,124
93.283
1936002292
255,216
93.917
1936002292
57,468
93.919
1936002292
166,340
93 994
1936002292
105,642
93.556 1936002292 32,947
93.575 1936002292 53,393
93.778 1936002292 159,884
93 558
909001
15,861
93.779
909001
10,965
93.958
909001
163,711
93.959
909001
197.328
1,494,681
DESCHUTES COUNTY, OREGON
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2004
GRANTOR AND PROGRAM TITLE
Department of Homeland Security
Direct
Emergency Management Performance Grants
Pass Through Programs
Department of State Police
State Domestic Preparedness Equipment Support Program
State and Local All Hazards Emergency Operations Planning
Total Department of Homeland Security
Total Federal Assistance
-275-
FEDERAL
CFDA
NUMBER
97.042
AWARD OR PASS-
THROUGH IDENTIFYING
NUMBER
97.004 03-119
97.051
FEDERAL
EXPENDITURE
56,777
298,030
42,046
396,853
$ 8,348,777