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Home My WebLink AboutFY 2006 Comprehensive Annual Financial ReportDES C HUTES Ca LINTY, ORIE Ga N 1300 N" Wall Street aerid, CR 97701 COMPREHENSIVE ANNUAL FINANCIAL RIEPCIRT Fc ii the Aiscal Year Erided June 30, 2006 Prepared t y: Desahules CCL my Rinanae Deparirrenl Marty Wynne Finance Directc u eanine Aaria, CAA Accounting Manager DESCHUTES COUNTY, OREGON TABLE OF CONTENTS YEAR BN❑ED , L N 8 30, 2006 IN TRO❑U CITIORY SECTION RagE Leiterof Transmiiltal.............................................................................................................................iii-viii List oil BledlEid and ApFlain"lAd Oflliaials......................................................................................................i) OrganizationalU ah................................................................................................................................ ) GFOACleriification of Achievemeni..........................................................................................................A FINANCIAL SECTION IN❑BRBN DHN ll AL CIITORS' RIBRORT...................................................................................................... 3-4 MANAGBMBN T'S DISCIL SSIION AN D ANALYSIS ................................................................................... 5-15 BASIC FIINANCIAL SlIATOMBNTS Gah E nrimiE rii-W ide Financial Siatements Shlaiementof Net Asseis..................................................................................................................... 17 Shlaiementof.Aativities........................................................................................................................ 18 Fund Flinanaial Sllaiemenis: Govennmiental FL ric s BalanceEll' E ei................................................................................................................................... 19 RIE canailiaiion oil il- a Governmental Funds Balanae Sheet to it E Siatement oil Net ASSE iS ................ 20 81aiemient oil Revem es, BXPIE riditures and Changes in FL ric Balances ............................................. 21 RIE conciliaiiori oil it a Siatement oil Revenues, Bxpenc ift res aric CIr anges in FL ric Balances of Governmental FL rids to 1f a Sllaiement o1Ac"livillies........................................................................ 22 FL ric Financial Stak mIE nis: Rroprietary HL nds Siaiementoil Net AsSE is..................................................................................................................... 23 Slatemient oil Revem E a, Bxpenaes aric Cl• ariges in Fund Net Assells................................................ 24 Sllaiemientoil Cash Flows................................................................................................................... 25 Etatemienll of FidL aiaryl Assets and L iabilillies.......................................................................................... 26 Notes to Financial Siatemients............................................................................................................I7-52 Required SlupplEirr entary Inic rmaticn Eta"leak ni of RE � eriues, Expenses and Changes in FL rid Balance — BL c clet aric Acib al — Major Funds GeneralFL nd............................................................................................................................... 95-56 DeschLtes County Sheniffl's Offlice Special Revenue FL rid............................................................97-58 Mental Health ERIE cial RevenuE HL nd................................................................................................ 59 Roac Special RE %eriue Furic............................................................................................................. 60 Project Cle%elopmient Slpeciial Revenue FL rid..................................................................................... 61 Other Supplementdry ❑Eitel Comit ining and IridividL al Furic Sllaiements aric SchedL les Norimajor Governmental Furic s CombiningBalance Sheet................................................................................................................. 69 Clomit ining Balance SlhEiell — N onmajon Elclecial Revenue FL nds.............................................. 7CI-7 9 Clomit ining Balance SlhEiell — N onmajon Debt Slerviice FL rids ..................................................... 8(]-fl'el DES CHUTES COUNTY, OREGON TABLE OF CONTENTS - CON111NUED 1 BAR BN DBI] JUNE 30, 20(16 Plage Combining Balance Elheet- NorirrajorClapital Flnojeci Furics.......................................................83 Clorr t ining Sl1laiement oil Revem es, Bxperic itures aric CIF anges in FL. ric Balances ........................... 84 Combining Sltaileirreini of Faevenl. es, Expenditures and Changes in Hund Balances - Nonma.ior Special Reveriue Funds........................................................................................... 85-96 Combining Sltailerreirii of Fae�eriues, Expenditures and Changes iri HL nd Balances - Nonmaior Det i Slervice Funds............................................................................................... 97-100 Combining Sltailen•eni of Fae�enl. es, Expenditures and Changes in Hund Balances - Nonma.jor Carliilal Rnoiecis Funds......................................................................................... 101-102 Enterprise Funds Clorr t ining Schedl. le of Net Asseis: StolidWaste SIL b -FL ric s...............................................................................................................105 Fair & B)Plc Cenien club -Fl. rids...................................................................................................106 Clorr t ining Schedl. le of Revern es, B) Pleinditures and CIF anges in Fl. rid N ei Assets: Stolid W aste SIL b -FL ric s...............................................................................................................107 Fair& B) ga Cenien club -FL nds...................................................................................................108 Clorr t ining Schedl. le of Cash Flows: StolidW aste SIL b -FL ric s............................................................................................................... 109 Fair & B)ga Cenien club -FL nds.....................................................................................................110 Inileinnal Sleirmicei HL nds Clorr t ining Schedl. le of Net Asseis...................................................................................................111 Clorr t ining SchedL le of Revern eis, B) Pleinditures and CIF anges in Fl. rid N Eli Assets ..........................112 Clorr t ining Slchedi, le of Cash Flows..................................................................................................113 ScF edules of Revenues, Expendiill, res/Expenses and Clhangeis in Fl. nd Balance/Net Asseis - Budgei and Actual - Governmiental Runds: Nonma.ior Special Faeveru a Funds BLsinessLoan Fund..................................................................................................................117 Clorr m L riiil Develcprr erill Block Grant.......................................................................................118 Cloud llechnology Faeiseirme........................................................................................................119 CIL 1111, ral Coaliiicn Fund............................................................................................................ 120 GrantRrojeicts......................................................................................................................... 121 JL stice Court ........................................................................................................................... 122 La Ririe Indl. strial..................................................................................................................... 123 L a Ririe Senior Cleniler FL nd.................................................................................................... 124 Rank AcqL isii ion and Develorlmeni.......................................................................................... 125 KERSReserve........................................................................................................................ 126 Genenal ClcL nily Rrojects.......................................................................................................... 127 ClcLmy School Fl. nd................................................................................................................128 Special Trarisflorlation FL rid.....................................................................................................129 Taylar Grazing......................................................................................................................... 130 TransientRoorr Tax................................................................................................................. 131 D ESCHUTES CC LINTY, OREGC N TABLE OF CONTENTS - CONTINUED YEAR ENDED, L N 8 30, 2006 RagEI \� is eo Lotieryl........................................................................................................................... '132 WelaomeCenter...................................................................................................................... '133 Rnorlerly Managemeni Openaiionsl........................................................................................... 134 Landdales Maintenanae......................................................................................................... 135 LigLor Enforcerr Elnil.................................................................................................................136 iatims' Assisllarlce.................................................................................................................. 137 LawLibraryl.............................................................................................................................. 138 CountyClerk Reaonca............................................................................................................. 139 Clorr rr ission on ClhildnEin and Farr MEIS..................................................................................... 140 Corr rr L pity Jusil ice - . uvenilEl.................................................................................................. 14'1 51F Elrifil's Asset ForfaiilL re.......................................................................................................... 142 CourHacilities......................................................................................................................... 143 Des& uilEls Cot, niy Corn rr L nication SN stern ............................................................................. 144 511' Elrifil's Capital Reserve......................................................................................................... 145 F- ealth Departrr Elni.................................................................................................................. 146 F- ealthy5ltart - RIIEIrlailal............................................................................................................. 147 ABHAAcciountable Sehavional FEMItl' Alliance........................................................................ 148 Acute Care SEIRl1CIEIS................................................................................................................ 149 OHP - CI-Elrriclal DependElrlcy................................................................................................. 150 CodeAt aiement...................................................................................................................... 151 Clorrm L rlity Developrrenil........................................................................................................ 152 C 11 - Groundwaten Rad nensrip............................................................................................. 153 NewberryN Elight orfs ood.......................................................................................................... 154 Clorrm L nilly Developrrenil Reserve.......................................................................................... 155 CIDD Buildirlc REISEIRie Program.............................................................................................. 156 CIDD EIEUIirical Program ReseRIE1............................................................................................ 157 GISDediclaiec Hund................................................................................................................ 158 N alt, nal Resource Rrotecilion.................................................................................................... 159 FedenalForesil 11IME1 III.............................................................................................................. 160 SLrvleyon..................................................................................................................................161 Rt, t lic Land Cornell RreslEir-uaiicin............................................................................................. 162 Road 8t, ildirlc and 8cluipment................................................................................................. 163 Road Improvement ReseRIE1.................................................................................................... 164 Vehiale Mainierlance and Reserve.......................................................................................... 165 DocClonilnol.............................................................................................................................166 AdLIi Rarole & Prot aiion......................................................................................................... 167 DUE& L ies Couniy 911 Coy My SEir-UCIEI Districil........................................................................ 168 91 1 CSD - BqL iprr ent Reservle............................................................................................... 169 ExilElnsion/4-H County Slervlice Districi..................................................................................... 170 Blaak Suite Ranch County Slervlice Districi.............................................................................. 171 SlurmivElr Service Disilnictl - Genenal Hu nd................................................................................. 172 SlurmivEul Service Disilnictl — REISEIrWEI Hl nd................................................................................ 173 N onmajon Det i SIElry CW Hu nds 2C100 Slenies L1111 1hx Improverr ent.......................................................................................... 174 DESCHUTES CCUNTY, OREGON TABLE OF CONTIENIIS — C ONTINU BD YEAR ENDED ,, L N 8 30, -41006 Rage X1003 Aeries LTD Tax Impnovemerit.......................................................................................... 175 21005 Sleries LTD Tax Impnovemerit..........................................................................................176 CIOD BL ildirig Full Faitf aric C1110C ill, Reft riding Series 2004 .................................................... 177 Full Faith and Credit, 20013 ...................................................................................................... 178 Full Raith and Credit, 20091...................................................................................................... 179 F- F- SI / BJCC FL II Faith and Credit, Refunding Sleniesi 2CI05...................................................... 180 GovernmentClernler CORs....................................................................................................... 18'1 Rut lic Safety 1 993 11 996/1 998/200'e1 General Ot ligations Bond Det t 8ElrvIiCIEI.......................... 182 Rec mond 81. ilding 1994 CORS............................................................................................... 183 RERS, Series 20021 aric 2(104 Debi Service............................................................................. 184 Welcome Center 198811998 CORs.......................................................................................... 185 Beric Library CSID Debt Slemiice.............................................................................................. 186 REic mond Libnaryl Cr -.ID Det i Service....................................................................................... 187 Surini%Eir Library CSD Debt Slerviice......................................................................................... 188 Nonmajar Cafliial RrojEiat Funds L anal Improvement Diairict...................................................................................................... 189 L a PinEi Builc ing Purchase/Rerniodel........................................................................................ 190 RemOC el Rnoieds FL ric........................................................................................................... 191 COL dhOL ae REirroc el Rnoieci................................................................................................... 192 PlnopMetary Funds: BrilenpniSIG RL rids Solic Waale Orleralions........................................................................................................... 193 Laricfill Closune........................................................................................................................ 194 Laric fill R001CIOSL nEl................................................................................................................. 195 Solic Waale Capital Projeato.................................................................................................... 196 Solic Waale 8quirlmeril Reaerve............................................................................................. 197 Environmental Remiedialion..................................................................................................... 198 SW Nortf Area Develoflmeril................................................................................................... 199 Fairand Bxpo Ceriien.............................................................................................................. 2CI0 AnnualClaL n11y Fair.................................................................................................................. 2CI1 Fair and Bxpo Corisitruciion..................................................................................................... 20241 Fair and Bxpo Ceriler Reserve................................................................................................ 2011 Fairgrounds Dett SlEirviiae FL rid............................................................................................... 204 Internal Service Funds BLilding Elemiciesi..................................................................................................................... 2091 AC rninistrallK a Services........................................................................................................... 206 Finance................................................................................................................................... 207 Legal....................................................................................................................................... 208 Rersiarinel................................................................................................................................ 209 Information Tlecf nology............................................................................................................ 210 ITREISGrNie................................................................................................................................21'1 InSLnwirice................................................................................................................................ 2'12 Health BEiriefiils Tlrusil............................................................................................................... 213 DBSCHUIIBS COUNTY, CIRBGON 11ABL B OF CONTENTS - CONTINUED YEAR BN D811 JUN 8 30, 2CI(16 Rage Capital Assets Used in the Operaticiri of GoimernmeritEll FL rids Comparative Slchec ule by Slog rae........................................................................................................ .2117 Slaredule by Furiotion and Aci ivity.........................................................................................................2118 Slar edule of Clr anges by Function and A citivity......................................................................................2119 Other Flinancial SIcF eduleis Fic uciary Funds - Stailemieni of Changes in Asseis and Liat ilities - ❑eiail Ad Hy................................2123 Slat edule of Rropleirly Taxes Transactions -All County Taxes................................................................2124 SITA111SITIICAL SECTION CON11ENIIS Financial Tlreinds N et AsSEIIS t y Comporienil - Last Hour Fiscal Years..............................................................................2129 Changes in Net Assells - Lasil Fcwr Fiscal Years...................................................................................2130 Rragrarm Reveal. es L y FL ncticinjIRrogrsamm - Lasi Fogy r Fiscal Years .......................................................2131 FL ric Balances - GCI%eirrimeinilal Funds - L asi Fogy n Fiscal Years ...........................................................2132 Changes in HL nd Balances - Governmental Funds - Lasil Fcwr Fiscal Yeans....................................... .2133 Remeriue Capacity Assessed Value and Bstimated \jalL a of Taxat le Rnorleriy - L asi Ten Fiscal Years ....................... 234-3,211,55, Direct aric O\ eirlapping RnoIZieiriy Tax Rates - Last Teri Fiscal Years .............................................. 23641,37 Rrincipal Property flax Rayens - CIL rrenil Year and Nines Years Ago ....................................................... 238 Rrciperiy Ta) Leviers aric Collecil ions - L asi Tein Fiscal Years................................................................ 239 Debt Capacity Ratios cd Outslaric ing Debt by llype - Lasil Ten Fiscal Years......................................................... 24CI-241 Rallios cd General Borided Debt Oullstanding - Last Teri Fiscal Years ................................................... 242 Direcil aric O\eirlappirig Governmental Ac1liviilies DOW - As cd, une 30, 2(106 ....................................... 243 Legal Debi Margin Infonmation - Lasi Ibn Fiscal Yeans................................................................. 244-24°I Rledged-Re\ einue Coverage - Lasil lien Fiscal Years.................................................................... 246-241 Demcigraphic and Bconcimiia Inkirmiatioin Dermographia and Economic Stallisiios - L asi Tein Calendars Yearss....................................................... 24f1 Rrsinaipal 8r ployers - CL nrsed Year and N ine Years Ago...................................................................... 24CI Operating Inkirrr atioin Full -lime 8quivalenll Coy riily Government 8mplciyeies by FL riatiorulRrogram - L asi FOL r Hisaal Years.. 25CI Operating Indicators t y FL rid icirijIRrognamm - Lasi Fogy r Fiscal Years .................................................... 251 Capital Asset Statistics L y FL riatiorulRrognam - L ast Fogy rs Fiscal Years ................................................. 25221 AU❑IIICOMMENIISIAND DISCLOSURES RECUIRBD BYSITIATIE RSGULATIIONSI Audit Corr rreinis and Disclosunes Requirec t Sliate Regulailions..................................................... 255-256 DESCHUTES COUNTY, OREGON TABLE OF CONTIENIISI — C ONTIN u 80 YEAR EN QED , L N 8 3CI, 2006 SINGLE AUDIT COMPLIANCE Flacle Reporl on Iriiernal Cori4iol O%EIr Hinanaial Report ing and on Corr pliariciEi aric 01 er Matters EasEld on an Audit of Financial Siaiements Rerforn-Eid in Acoordance witF Government AL c iiling Sltandmids.................................................................................................... 259-2EICI Repori on Corr pliarioe wish Reqs irements Applicat le io BaolF Majar Program and on Internal Conirol O�eu Compliance in Accordaricie with ON E Civaular A-1 33 ................................... 26'1-260 Schede le cif Firic ings and C L esiiciried Cosis............................................................................................. 2Ekl Schede le of 8) c10riditures of FEIC eral Awauds..................................................................................... 264-266 IN TRC DU CTC R*A SBCTIC N Ihis page intentiorially left blanM. ESI w- - .2 Oepartment of Administratiuel Services M A � Dlauel Ku r elr, Counily Adm it isltrailalr 130CI NW vAall St, Suite 2CO3 8enc , OR 977011-1 SEC 11941) 388-65x01- Faa 11541) 385-3202 www.aa.cesc11u1es.or.us September ail, 2006 To tt a Bloarc of COL rily ClommliElsioners aric It El citizens of Desct uses CIOL riiy, C regon: State law requiTE1,19 chat all general-flL rflose local governments FlL blish, within sli) mionihs all the alone of eact fisail year, a aomplelle sell of financial siatemenlls piiesleriiec in aonformityl wish WWI. generally accepiec acrrOLrilirig principles and aL c itEid in accorc ance wish generally accepted auditing standarc s t y a firm of aerlified pLtHC accbLnlariis licensee to flEirlorm aLdits of a muniaiflal conflorallion. This report is put lished 11a fulfill 11t al regL iremierii for it a fiscal y ear ended J L rie c10, 2006. Tlt is report consists of m ariagement'El represleniations concerning tt a finances of Desct utes ClU niy. Consequently, managemient assumies full resporisibilily llor it El cam flleteness and reliability) of all of tt a information presented in this report. To provide a reasonable basis for mak ing these re fpieseritations, Management of Desct L ies COL rely t as established a corn prehensive internal control framework that is designed both to rpiolecl It a COL riN's aslsels llroM loss, thefll or mliR se and to corn flile sufficient reliable information for the preparation of Deschutes Cc L nN's llinaricial staiemieriis in aaaordariae wish GAAP. Because the asst of internal contralo shoulc not outweigh itEiir benefits, Deschutes County's eomiprehensive framiework an internal controls t as teen designed to provide reasonable ratt Eir tt an absolL le assurance that tte firiancial stalemeritsl will to free from material misstatement. M mlanagemlerii, we asslerl chat, to the best of our knowledge and beliEd, chis flriancial rEiporl is comiplete and reliat le in all mialerial respects. DeslClt L les Counly's financial siatementsl have been aL c itec t y Harrigan Price Fronk 81 Ca. LLP, a firm of certiflElc public accountants liaensed to perform audits of a mlL nicipal corpc Talion. Tt a goal of the inc ependeni audit was io provide reaslanable assurance that it financial siatemientsl of DeschLtes County for the finical year ericed June 30, 20CIE1, are We of m alerial missiatement. The inc epElric eni audit invc Ivec examining, on a test tasks, evidence sL flporling the amounts and dislcdosLresl in the financial slalementsr assessing tte accbLriiing principles Lsed and significant eslimlates made by management; aric evaluating the overall financial siaiement presentation. The independent auditors concluded, based upon the aL c it, it M there was reasonable basis llor rendering an unqualified opinion that Desct utesi Cc L nN's financial statem ents for it a fiscal year ended . une 30, 2006, are fairly presented in cc riformily wilt GAAP. The inc eperic enl aL ditorsl' report is presented as the first camporierli of the flrlancial section oil chis Teparl. Tt a independent audil of the financial sltaterr arils of Deschutes Clounty was part of a broader, federally mandated "Single Auc il" designed tc meet tt e special needs of fec eral grantor agencies. The standards governing Slingle Auc it engagements) require iii Quuillity &rvkI s PErfemned wh1h Anide To the Elaard of C CIL my Com m issiorie rsi and the ailizeris of Deschulesl County, Oregon: Septem t er 22, 2006 It a iric ependeril aL ditorsi to iieport rioll only on the fair presentallion all the financial alatem a rills, t L 1 also on the audiled government's inleirrial conlliiolci aric cornpliance willt legal requiiiementsi, with special emphasis on inleiinal controls and legal reigL iremenils iri�ohirig 1he admiriisilration of faceral awards. These serlanalely issued netlarts t a% a been inclL c ec in this (iomiprel' einSK ei annual financial report. Management's discussion aric analysis QMD&A) imimiedialledy fallows the iric ependent aLdilons' report aric provides a narralli%ei inlnodLction, overview and analysis of the basic Ilinancial slatem ends. MEMAI corn plemienls It 1,s letter oil transmittal and sit ac Id be read in aanjunction wish it. Alraifile of ilhe Gevernmenil The C aunbj was incorporated in 1916, is loaaled in the cerilral part of Re state and auvers an area oil 3,099 square mules. lite COL rely t as three full-time elected commissioners, each serving four-year terms, who ane edeciec all-langei. Daily ac m inis lrative dL lies are o%enseen by an ap<rlainted C ountyj Adm inistralor, while the Board of Cornmissiionerci seta policy, adoptci the annual bL c get aric rlas ses ordinances in accordance wilt shale law. lite ilinancial netlari ing eniily, lleciat L les C oL nN, inclL c es all iluric si of CleciahL tes County, as well as all of its corn tlonent units. Component L riills are legally separate entiliesi for wt ich ®eischL tes C ounbl is flnancially accountable. The COL my pro% ides a fL11 range of sierviiaes including sheniffls rlairol and correction cenkies, construction and mainieriarice of raadsi and bridgeis, property asciesismient, la) collection, tlLblic health and rr ental heiallt siervnces, laric use planning, pros ecuiion of criminals, election sierviices, records maintenance, aric otleralion of a landfill and a flair and expo deiriien. Blendeic comirlonenll L nils, altt ough legally separate entities are, in siubsiaricie, parr oil Deschutes C oL nN's operations and are included as part of Cles at L les County. Acccmdingly, the DecicihL les C ounN 911, Cleisicht, tes C ounty Ext ens ionA-F• , Bla6 SL He Ranch anc ElLririver Sleirviice lktrictsi are reported as Special Revenue Aunds of DeschUIEIE County. Beric Libnaryl CSD, Redmond Libnaryl CSICI and Elunni%en Library CS13 are reportac as Debt Service Funds of Desct ules County,. The County Llilizesi a budged Corrmitlleei, consisling oil the lhnee Corr miisisioners anc an equal nL m ben of citizens al langei, to review It a proposed t L c get for each fiscal year. The annual t L dget serves as it a fouric alion for Deschutes COL nN's financial planning and control. RegLested t udget.s are sic bmitiled for each fL nd, derlartm erii and componerii Lnit county service disitricl llo the Counly'si Budget Officer approximately three months prior to It ei beginning of tt a fiscal year. 'Ht a EI udget Offiaur s L t m its a proposed bL c gel to the Budget C om miittee basted on It esiei negL esled budgeils atltpioximately two m orillhs prior to llt a beginnirig of ihei fiscal year. The County is requinec to announce iri advance and hold FlL blic hearings on the approved budget and lla adorn ihei budges by no later than , L ne 30, tt a close of ClecichL tes C ounly s iv -no tt a Boarc of County Commissioners and 11I' a citizens of ❑eSCII' L les County, Onegon: ep1lemit er 23, 2006 ilisicial year. The appnopiniailec bLdge11 is plrepared ty 11Lrid, deplarlment aric category illevel of control;. All transfers of appropiniailions between cialegories regcire applro%al by the Board of Coy rely Comimiasiioners. BL c get -lo -actual companisona ane providec in Itis neporl for each inc ividual governmental and pnoclrietary furic fon whicit an appnoppiiailec annL al budged F as been ac opted. Fon the Clenenal FL rid and ire mia,jor specialre%enue funds, if is ciarriparison is preseriled beginning an page 55 as part of Ito tasiic financial sitaterrientsi for the governmental krida. All alter funds are presented in a sLtsiecition of this report, whicit silarls on page 117. Lc cal ecionomyl Desch uteri County is the outdoor recreation capital of Oregcri. \A ilt ncble, sinow- ciapped peaky dominating 11f a 4 y line to t11 a west and the wide-oplen high desert exlericing to the east, the beaully and uniqueness of ❑USCi-LHess County captures It awe of locals and visiilons alike. Deschutes County f as drown into a t L selling, e) ailing place where progress and growth are rallmiarksi. Beiginning in the early 1990's and cioniinuing 11c the presien1l, ❑eschutea Coy riiy F ase experiencec rapid popL lation grcwl t. llf io growl f io beliEh EIC 11c be largely cue to It El area's iri\iclorating climate and year-round recimaiicin acilKiiliea. The population io approximately 143,000, a 23% increase since 2000 anc is projeicled to EDcleec 340,000 within 20 years. Recreallional activillies include downhill and cmoss-country siH ling, snowt oarding, fishing, hunting, r iH ing, rock-climibing, moi nilain climit ing, whitewater ranting aria golfing. ❑elicit L 1100 Coy nth is It e t osil of diverse annc at evento including 11f a Claaciac a Festival of Music, the Ari Hocl, S isilers Oc claor Quill %'E how, Cascade Ct ildren'si Festival, Role Pedal Raddle, Sisters Rodeo, W interFest, S L ririver S L rifosit, Bond Film Festival, Racific N ori r weld Amateur Golf Tournament aria It e Cascade Cycling Classic. In fiscal yeah 20(1541006 the County's 11a) able assessed vale a increased t y 9.4%, approximately $1.15 billion, to a tollal of $1 c1.3 billion. Formerly a region c eperic ent on wood Plroc L cis, Deschutea County has sileadily diversified its employ mieril aria economic base. For tf a paoi decade, Desc11 idle Coy rly has lead Oregon in higl- lechnology growth. Numerous comipaniEW from the silicon Valley, Rortland-Vamicuver Metro and Puget Soy ric have relocated or ED clanded here. Many all lheisiei firmis area arriall but e)lremely innovallKE1, pnodLciing niche-miarket producto from siemiiconducitorsi to softwlar% medical instruments to recreational equipment. llourism in Deschutea County contribLles to the diversified economy cue to the aburicance of year-rouric recreational activities. The Coy My is t omie to a major medicial cieniler, designated ase a level II 1naL mia center, with micre than 200 physicians on staff. Lc ng-leirm financial plar ning An 00come of a comprehensive facilities silo c y was a plan to meet 11f a County's neck S 11or tt a next 20 yearn. v -no tF a Boarc of County Corr missionElrs and IF'EI citizens of ❑escihOes County, Onegon: SIEIp11Eim t Eir 23, 2006 ThEI COL rilly is proceeding wi1 its plan ilo upgrade ills solic waste faciility will ' a silalle-of- 1hEI-art recycling ciElrillen. llf is project was furic ed with a portion oil the $33 mullion Full Faith & Credit Bond issl. EId in May 2003. lIF a debt will be repaid fiiom Menial cif' arges lo the Stale, internal rEIrill challgEls to Couriiy depar trT ents ociclL Fly ing the buildings aric 11nom rElsources in the Rroject DeveloprT ent Flund and General County Rnojeciis Func . In FebruarY12009, the Courtly issued $6.3 million in tax-11neEi c ebt to pnovic a resources iloii the purchase of land ac jacent to 11F a Couriiy's FIS t lic safety corn plex, for 1e e remodel of tlla Couriiy's historic Courthouse whi& presently is used as offices by illi e Disilnicit Atlonney and tF a Skate courts and for tF a constnL ation of an RV Center at 1 e County's faint and expo center. -no tall' Ell ac vartllage of continuing low interest rates, in AI. gust 2CIC15, the County EirillerEic into an advanced reft nding of ihEi dEit 1 issued in 1998 to build ihEi Col nty's Heal* aric H u m an SIEirvictEis Builc ing in Bend and 11f a Becky Johnson Clenter in REidm orid. Over *e Masi two decades, ihenEi h aVE1 teen growth -related prof lemic in S OL ih Eirri De.ICII' a tes Courtly. Almiong the most senior. s issues, there are approximately 1,8CICI lots whicif f ave wales tables at two feel) or less. Most of these lois were cimaiec t efore Oregon lark L sE1 laws carne into eAstence. lR a population in ihEi anea is widely c ispersed and there were faw availablEi serviices, sucif as water, sewen aric pla%ec roads. Deschutes County cionllnonted this issu a in a corn prehensive m ariner, including Flu rchasing a large block of laric 11nom BLM lo use as a " riEiw neighborhooc ," to create new, livable lots to biac a fon 1111' EI lolls 11ha1 are a nusablEl. llf EI sewer plant was exparic ed, financed by a loan from ihE1 Clou nty. ThEI finst FIf ase of this development was sold to a rlrivallEi dEIVEllopen in Apnil 2CI04, t c ilding permits have been issc ed, and residential L nits ha%a beEin cionstructed and sold to private r om Eiowners. In 1999, 11h Ell Coc riiy em barked on a prognam lo sell its uric er-utilized real piiorlElrly. llhe ppiocieeds 1111norn such activities are acct m c rated to 11c rid fc 1 use development of facilities to be L sEic for providing services to # a citizens of DeschL les Clot my . As of J c rte 30, 20CIE1,11oial assets availablEi for fUtl re ciarlital c evElloplmierii are $9.8 mullion. In resporisE1 to legislation dEisigned to maintain tFe solvency of the Oregon Rublic Employ mieril Retinemient System, the Couriiy establishec a reserve 11c rid 110 provide for anticipated fUtl re increases in the RERSI rallEi. As of , L rie 30, 2008, the resouncies in This reserve are nearly 916 mullion. Clash mariagem ent Policies and Practices. Duning the year, the County's Lnresllniated cash talances were inVEisted in acciorcance with the Couriiy's in%estrment policy as authorized by tF a Board of County CommissionEirs and the Deschutes County Investmierii Ac visory ComimitleEi. The primary ot,jective of investing, as stalled vi To ilf a Boanc of County Comimissionems and lhei citizens of DeschLtes County, Oregon: Sleirliemitem 22, 2006 in # a investmient policiy, is tF a preservailion of capital. 11F e Coy My Treasurer invests furic s on behalf of ilf a County and other puts lic agencieis, as a trusieei, in a manner to Garn an appropriate yield whiles miinimizing nisk and mieieiirig the liquidity neieds. County mionies and monies of 011'eir agenciies whicF #e Clou nily holt s in a fids ciiaryl ciarlaciily, are plooled for investmieirill FIL rposes a nless otherwise r1rovided for uric er ihei County investmient policy. The iriveislments incdL de tank ceirlificates of c eposit, fedeiral agericiy inslnuments, comimercial Taper and the Oregon Local Governmient Investmieirii Pool. Maturity ranges: 3 miontF s — 24 mionI s Averages maturiily: 14 months Averages yielc : 121.8% Risk managem ent. The County k u dgets its risk managemient acitivities in two internal sermice fc rids. BacF County derlarl ment covened by the insurance provideic by the Insurance Fund makes rlayn-Brils into Ifla fund for Wonkens' Comipensalion, Lnemiployrrient, Genenal Liability, Property Damiage aric Vehicle InSUiarice. Thind plarly covenage is mairilairied for potential property damages losses. llhe Coy riiy sell insLres ion its health berieiliis and limiills its exposure with a shop -loss policy. Fon medical/cental insunarice risk, the Bmipiloyee Beiriefiils Advisory Clomimiiitee plays an active role in miinimizing the costs of losses 10 # a County. Pension and other post -employment beriefits. Deschutes County] provides netirement teiriefiis for those eimiployees meeting the clualiilicaiions of the Oregon Rublic Bmployeei Reiinemieni System (ORERS) or the Oregon Rublic Slermice Reiinemieril Rlan (ORSIRP) both of wF ich ane administered by the Oregon RL blit Emiployees Retirement Boarc (JORBRB). ORERSI is an agent muliirile-emiployen defineid k enefit FIS blit emiployee pension Alan and ORSRP consi,ils of a defined benefit pnogrami and a dedliried conlrit0ion portion. In addillion to lhei pension tenefiils, the Coy rally conlrit 0es to #e premiums for heallh/dental/vision insurance for ql.alify ing retirees, L riiil the ilimiei such emiployees are eligible to parlicirlaW in Medicare. Awards and ackncwledgements The Govennment Finance Officeirs Associailion I1GFOA) awarded a Certificatei 01 Achievement ilor Excedlencei in Finaricial Reporting ilo the Coy rely ilor its comirireit ensive arinL al financial reipori for the yean endec Juries 1210, 20(15. -ftis was the fifth consecutive year tt all the Coy rely had sut miitted its nerlori for considenalion oil the award. In order to to awarded a Certificate of Achievemieril, ire County publisred an easily readat le and eifliciently onganized comipreherisK G annual financial report. This report satisfied both geneirally accepted accounting principles and applicat le leigal reqs iremienils. vii To ilr a Boarc of Clounty Commissiorieirs and ihei citizens of Deschutes County, Oregon: SIeirillerrt eir 22, 2006 A Certificate of Act ievement is valid ion a period of one year only. "ei t edieve th at OL r CILrneini compnetEirisive annLal financial report ooriiinues to rrGeil the Certificate of Achieverreint Program's requinements and we ane submitting it to the GFOA ilo c eteirrr ine ills eligibiliily for another cert initiate. The prepanation of the compnel-einsive annL al finaricial report on a timely basis was mace possiblei t y the d6dicated service of the eiriiim stafil of tt a Finance ❑erlarlment. We woulc like to express our appreciation to all membens of ihei cepartrrerii who assisted and contributed to the prepanation of this report. plaknowledgmerii stould also be given to the Boand on COL rilly Corr missioneirs fon their interest and support in planning and conducting th a operations of th a Clounty in a responsible and progreissive mariner. Reispectiully s I bmitteic , Dave Kanrier Cloy my Adrr inistrator viii Marl y W ynriei Flinance Dineotor DES CHUTES COUNTY, OREGON CC U IN TY OFFICIIALSI JUN B 30, 2406 ELEClI80 OFFICIAL SI COUNTY COMMISISIIONBRS Mike Daly BEIM Clanno Dennis LL k a ASISIBSSIOR Slaoi Larigion SIH BRIFF Les S1liles COUNTY CLERK Nanay Blanker* ip DISTRICT A-n-nORN BY Mike Organ TRBAS L R8R Marly Wynne J L SITICI8 COURT Charles Fadely ARROINT80 OFFICIALS Coy nily Ac rr inistralon Dace Kannen County Coy risen Mark Rilliod Finance Director Marty Wynriei Internal Auditor David Gi%ans Administrativei Building '1 '1]00 N W Wall Streieil Beric OR 517701 ix D m I I I I I 1 ui 2 a o E o a mem a� i U V i m ri 5 s -I 3� L r it G E 3 r � Z G u a a ZI G 1� u c � 0 5— 5 d I z o ti a a j� al 2 al 1s3 v I i -El k � s 9� y a Certificate of Achievement for Excellence in Flinancial Rlepc rting Prasar lad to Deschutes County, Oregon For ita Compreblensiive Annual Hinancial Report for tha Piaaal Yam F Wad June 3C1, '1005 A Certificale oflAcihieverrienl for Excellencie it Financial Replortirg is presenled by the Glownunenl Finances Officers A ssociallicin oflthei Uniiled sltaleas anc Canac a to gowmnemt units and pjublic eimp]gee reitiremerk sNstems whose c orrpehcns:ivei annual financiEd replorls (CAFRA) achieive the higlheisil starldarc s in govenuriml accaunting and flnEmcia:l veplortiril. CWF CMMM Anelaideu��t 611CA60 F xacutiva D irecltoi Xi phis pages intentionally left blank. FINANCIAU SBCTICN This page iritentiarially left blank Jol n P. Harrigan. CIPA IN DEPIEN DENT AU DITORS' S EROS T Wealell B. H rico Ill, (If A C Ia nd, ca S. Nron I , CIPA Boand of Commissioners Deschutes Clot riiy, Oregon W a have audited the accom lrlariy incl financial statements of the governmental acii%ities, It e t L airless -type activities, eact major fL rid and tt a aggregate nemiaining fL nd information of 11aschL Iles CIOL rity, Oregon, as of and ilor It a yeah endec June 30, 2006, which ciollectivEdy comprise the COL ngy's basic finariciial statemiElnis, as listed in it EI tat le of contents. These financial siatemElnts are the responsit iiity oil tt a management 9 7 5 3 W Ca lorada of DeschullEls County, Oregon. OLn responsibility] is to express opinions on itesEl tasicl n d, OR 97 ; 07 zoo Bafinancial siaterrUnis basEIC on our aLdill. Be n Tel(V1)381`',91 Ilan (541) 388-112,1 We conducted our ac c ill in accorc areae witt generally accieriled auditing staric ards in a rn cthe United Sliaies of America and Goverinmenil � ua,iti% Stanaards, issL ed by tt e a mail endapa@t en � la p.Comptroller General of IT a U niiit ed SltallEls. lose standards reqs, ire It at we plan and email. performs the aL c it to of lain Ileasonat le asst rariaa about whether the financial statements are ilree of mialerial missilatemerril. An audit inclt, c es examining, on a lest basis, evidericie M pporting the amounts and diSCllosl res in it a financial statemierlts. An ac c ii also includes assessing tt a accounting principles t, sed aric significant estimates made by management, as well as evalLaiing the o%erall financial statemiani presenilalion. W a believe that our aL c it provides a reasonable basis for our opinions. In our opinion, tte basic statements referred to ato%e present fainly, in all material IIEISrIG its, the rearlElcitive financial position of the governmental acti%MEls, tt a business - type activities, each major Hund aric ite aggregaia remaining fLrid information of Deschutes County, Oregon, as oil June 30, 2006, and the respective (itanges in finariaial position and sash flows wt ene arlplicable, thereof, for it EI year then endElc , in conformity with generally accierlted aciccit,nting principles of tte UriitEld Stales of Arrkiriaa. lite acicompanying m anagerr eril's discussion and analysis starting on page 5 and budgetary aomparison information on pages 54-60 are not a regL fired part of the basic financial slatemerits bLt ifl sL pplemienilaryl information regL fired by tt a Clovernmienial Accounting Standards Board. W e have applied certain limited pnociedc real, which cionsisted cpiiricirially of inquiries oil managerri ent regarding It a mien ods of measurement and presenialion of tt a required supplementary inform aliori. However, we did not aL dill the informialion and e) rpiess rio opinion on it. In accordance with Govenr ment / uditing Stcir dards, we have alio issued our report dated Sleplerr ber 22, 2406, on OL r consideration of Deschutes Clountyl's internal contliol over financial reporincl and on oar tests of its compliance with cedairi prcvisions cf laws, regulalions, contracits and grand agreerrierils and other matters. lite purpose cf 8aarc of ClommissionEirs Clescr a Iles County, Oregon that report is 10 c escmibe the scope of our telling of internal coriirol CNE111 finaricial necloriing aric corripliaricEi aric the rem Its of that testing, aric ricii is providEi an opinion on the iriiennal ecriinol oveir financial nerlcriing cr an corrpliaricia. Thal nEipori is an indEigral Mari of an audit perforrrEic in accordance with Govemment Auditing Silandarrls and shoo Id t e considEtrEid in assessing tt a tiesulls oil our audit. Our au c ill was conductEid flors 111la purpose cd fcmrring apinicins on the financial statements that collEictively ciarrgnisE1 the County's basic ilinancial statements. The Otr er SupplEirreniary Data aric tr a Schede IE1 of B) rlEiriditures of Hederal plwarc s as listed in t1l a table of contends ane presenllEic fcm rIu rposes oil ac ditional analysis aric as requined by U.S. Office of Management aric 9ucclet Circulars 4133, "Audits of State, Local Gmennments aric Non-Flrofil Ongariizalions," and are not a rsegLired parr of tre tasia financial slalements. The Required SupplerrEmlaryl Informiadion, Othen Slucicllemiendaryl Data and the SchedulE1 of Bxperic idu rEis cd Federal Awands I' ave been su bjecdEic to the auditing procedu nes appliEid in the audil of 111la basin financial staterriEinls and, in ours opinion, are fainly stated in all rraiersial nespects in relation to the basic iinaricial staterrEinlls taken as a wl-cde. The Ininoducitory and Statistical seciicns as listed in the table of ecnkiriis have not tEien sut,jeciec to the auditing procedures applied in the audit of the basin financial stallEirrianls, and accordingly, we EDpimss no opinion on theme. HARRIGAN IIRICS FRONK 81 CO. LLR Certified IIu blic Accountants & Clonsu Itands By: lbandac'e- S. Fronk -4 Mariner SlEiplarrtEm 22, 2006 D ESCHUTES CC UNTYI, OREG C N MANAGEMENWEE D ISCUS S ION AN C ANALYE IS ,; L N EI 30, -91006 As manageimierii of geisahLies County, we ofilen readers of Deschutes Clounty's financial siatement:i this narrative overview and analysis of elf' a linancial activities of Deschutes County ilon the liscial year enceicl , Brie 30, 2006. We ericioL rage readeuis to consider this information in ciorijunetion will h ac c itional information that we t ave furnisF ed in our leiter of tranamiiital, wt ich clan t ei found on pagers iii -viii of this report. Financial Highligt is 41 The assets of t]esctuileis County exciaeded its liabiliiieis ai ,Lrie 30, 20CIE1, t $120,111,000. Of 111- is arrol.ril, $95,2CI6,CI00 is invested in capliial assets, rieil of relaled det1, $6,03EI,040 is reistricileic for capliial projects aric c ebt serviicie aric $58,867,000 is unrestriciec and may t e L sed io meet on-going of ligatioris to citizens and creditors. 41 Total ries asseils incireaseic t $11,927,OOCI; $19,758,000 of this increase is in L nresilricited net assets. 41 As of une 30, '91006, Deschutes Cor. rily's gciv euirimieiriial fL nds replarled ciarrit fined eiriding luric balances oil $55,509,OOCI, an increase of $3,594,000 frcimi tt e J i. rie 30, 20CM, balarices. 41 All the eirid of i t e curreinil fiscal year, the uniieservied talancie for the General Furic was $6,830,000, an increase of $1,'I EIO,OCIO over the pinior year. 111t is is 31 % of ihei General Fund ED Kleinditures and transllers out for the fiscal year eric ed , L ne 30, 2006. 41 Deschutes Clcw nily's long-term det 1 c ecreased t y $3,478,000, or 3%, during t1' a fiscal year ended une 30, '21006. Overview of the Financial Staleirrients This disci ssiciri and analysis is intended 10 seirvie as an irilrodL ciliori ice Ileschutes Coy rily's basica finaricial stalleimeiriis. These basic finaricial siaterrients comiprise three ciomiponents: '1; government -wide financial stall eimieirils, 2; k ric 1liriancial statemienils aric 3) notes lo the financkil sialemerils. This reporl also contains other :w ppleimierilaryl information in addition to the basic lliriancial silaiemerils lheimisely els. Govern mienil-wide liriancial stall eirrenis. The government -wide finariciW sitaterrentsi are designed to provide readers wish a broac overview of DeschL Iles County's finarices, in a miariner similar to a private-secitor t u siness. The Statamenil of Neill Assetsi presents informiaiion on all of Deschutes COL nily's asseiis aric liat iliiies, with tt a difilerericiei t erfiniee n the two nerpoil erd as nein assiets. Oven time, increases or decreases in net assets may serve as a L seft I indicialor of whetter 111`0 finariciial position till Deschules Coy nay is improving or deterionaling. lite Silailement of Activities presents iriilormiation showing how geISlClt L res Coy nily's rieii assets changed during iter fiscal year enc ed une 30, 2006. Changers in neil assets are reported where the uric erlying event giving rise to ilte citange occurs, regardless of iter timing of cher relaiec ciast, or oiler finaricial assess, flows. 1111' Ls, revenues and expenses are repor ed in this statement for scimiei items, for e)amiple, prorleirty taxes and accrued vacation, tt at will rest It in cash flows in futl re fiscal perioc s. Elach of alt ese government -wide iliriancial siaterrients, Statamendl of Alen Assetsi and Statamenil of / ciliviilieisi, distingL ist funcitions of 17eset uiles Clcu my that area suFlpor etc primarily by ia)es aric inteir-goverrimeiriial revenues (governmenilal acitivities) lhiomi other lhricitions that are intended to recover all, or a significant -5- DESCh UTES COUNTY, OREGON NIANAGBMENII'S CISCUSSIION ANC ANALYSIS L N E 30, -21006 portion of, thein costs ihnoLgh user fees and charges (businesis-tWle activities). The govennmental activities of ❑each L Iles Clot nlly include general govEirnrr Einil, general ser-Oces, FIS blic protection, Couriiy roads, t ealth and welfare and edl.eaiion. ThEi bLsiries:i-type aclliviliEM of DeschutEis CIOLnty iricdLde Solid Waste openations and IIr a ❑Essar L IIEis Coy rily Fair & Expo Center. Tl`Ei govenrimeril-widEi finaricial silalemerits include seven coLnty service districils: ❑EisahLies County 911 CEI❑, ExllEirision/4-1-1 CSD, BIa6 BL tte Ranch CISID, SL nriver Elervice Districil, Bend Library CEI❑, Redmoric Libnar)4 CISI❑ and EIL nriven Librar)4 CIS❑. llh Eise entities are lagally separate bull are includEic as blendec cion rlonent c nits basEic on ih Ei criteria descrit Eid in ih Ei K oles llo Finaricial SlIalemerils ISN oIIEi 1 — Surrrraryl of Significant Accounting Folicies). ReqLesis for copiEIEI of ihEi separately issLEid finarieial stallEimierits for ilhe coc my service districils shoulc be addressed to ❑esah c Iles Coc rily Finance Derlariment, 1300 NW` Wall Street, Bend, C R 97](11. The government -wide finarieial aiaterr ents can be 1101. rid ori Mages 17-18 of th is reiporl . Fund financial staterr enlls. A tuna is a grouping of related aeeoL nils Ilt ail is L sEic to mairiilain coriirol oven resources that have been segrEigated for SriEicific activillies on objEiclives. Desch ullEM Coy, rily, REI other slate and local governrr Emil EirilliliEis, uses fund accoL riilirig io ensl.nes aric derronsirate corripliarieEi Will' finaricEHIElatEid legal negL irements. Each oil ilh a funds of ❑Fisch L les County is classified in onEi of ihneEi categoniEis: go�enrirriental funds, proprietary funds and fiduciaryl 11L ric s. Clovernrrental funds. Governrrental luncs are LsEic Ilo account for essenllially the sarrie functions as governrrenteAactiviiliesi iri ilhe government -wide finarieial silalements. HowEiver, Lrilike the government -wide finaricial sialementa, govennmieriial fund financial staterrienlls foal a ori rieat4arrr ,inflows] and o0lhlows of sl leroabki resiouricIEisi, as well as on bailanciesi of sipencabie resources availat le at ihEi Eirid of the fiscsil year. Such informialion may be useft I in evaluating a government's near -learn financing regL irerr ents. Because Ilh a focus of govEmrirriEirill aI furic a is narrower Ilh an Thal of the govennmieril-wic a finaricial silatements, it is useful to compare the information presented for govetinmentail luncs with similar inforrrallion presented for gavernmerillal activities in 11'Ei govennmeril-widEi financial slaiemerits. By doing so, reacers may bellier unceraiaric 1IhEi long-term imirlacd of the govEmrirrEiriil's near tern lliriancing decisions. AI rEicoriciliatiori from the GovEirrirrEiriilal FLrics Balance SlheEl to the Go�enrimeril-widEi Eliatement of Net Assets and a reconciliation ilnom the Go%enrirriariilal Hinds Stallarrianil of Revenges, Expenditures and Clh anges iri Hind BalariaEis to the Govenrimierl-wic a SltallerrEmil of ACIlK iilies hake beEiri iricludec in this report. Deschutes Clounty reported acllivilly in 81 individual go�enrimerilal funds during the fiscal yean endEic JunEi 30, 2000. Inforrrallion is pnesEinllEic separately in 11'Ei governmental funds Balance Sheet and in the governmental 11L ric SlIalemeril of REN Einues, E) rlenditures aria Changes in FL rid Balances fon Ito GeriEiral FL rid and the County's rr ajor fL rids ilSh erifll's Office, Mental Healilh , Roac and Project ❑evelopment Func s]. Data from all other governmental fL rids Eire combined into a single, aggregated preserilation. IndKic ual data for each of these non-miajor govEirrirriEirillal funds is pro\ ided in the fonmi of combining slaterrents in 'It e "Other SL riplementary ❑lila" secil ion of tt is nerlori and in ilh e t c c get to aciL al eorriparison sah Esc ules. Deschutes County adorns an annual budgEil for each 01 tis fL rids. AI budgEiiarM companisori alatement h as been providEic for Eiach oil 11h ese funds Ito dEirrionairate compliance with the annL al budgEl. ThEi Basic Governmental Fc rid Financial Ellatements can be foc rid on pages 19-22 of this report. 0 DESC HUTES COL NTV, OR 13GON MANAGEMENT'S DISICUSISION AND ANALYSIS1 , U N9 1ICI, 200EI Rraprietary fL nds. DeschL les C CIL my maintains two difllerent types of pnoriniellaryl 111L rids. Brilenpnim fL rids are used to report the samie fL nctions as t L siness-Hype acclivities in the gmarrirriercl-wic a iliriancial slalementa. ❑esahLies County uses enterprise funds to account for its Solid Waste and its Fair 81 Bxpo Center openaiiaris. Internal SEIRlicE1 11L rids are an acaOL rilirig devise L sed to accumulate and alloaaie aosts internally arriong Deschutes COL rily's vanious functions. ❑esahLies Claunty uses irlIEWrial service 11L ric s 10 account for ills t L ilding, admiinisinative, firiance, legal, personnel, irillonmiation seal- riology and insunarice amices. BlecaLSE1 ihEise SEIRlices rlmdominately tEiriefii goverrirriental rather than bLsiriess-type functions, 11-ey have beEiri iricludec witl-iri governmental activities in tre government -wide finanaial statemerills. Rnarlrietary funds 11iriancial staterrierills provide similan, but rniore detailec , inforrniation as the government - wide finaricial Siaterrients. The proprietary fL rid finaricial staierrierils pnovic a inilonmiation seclarallEily for the Solid Waste and 11-Ei Flair 81 Expo Clenter orlerallions, both oil which are considerEid to be major funds of ❑esch utes County. lk a iriiennal service funds arEi corrit inec into a single, aggregated prEiserillaiion in the proprietary fL nds finaricial staierrieriis. Individual fL rid data for tr a intennal service fL nds is pnovic ed in the ilonmi of aarrit ining staternients in IT El "S L rlplemientary Dalla" SEiatiori ail this report and in the t L dget to aatual camparison sal edules. The Basic Rnorlrietary RL nds Finaricial S1laiemients sari be found on pagEis 23-29 of This report. FidL aiary func s. FidL aiary furic S ane L sec to account for resources h eld for the t eriefill of clan ies OL isic a the government. FidL aiary funds are riot reflected in the govennmieril-wide finaricial sllaiemierits t Eicau se the neScw rtes of chose fL nds are riot available to SL rlclorl Deschutes Clounty'S own rlrograrris. The Basic FidL aiary Flunds Statement of p Ssets aric L iabilillies can be found of nage 26 oil tris nerlod. Nates to the financial slatements. The notes provide acci'lional inforrnia'lion that is essential to a fLfl L ridersllariding of the data providec in 11' Ei goverrirment-wide and func finariaial s'lallEirrlffiis. The notes to the finaricial siaiemierits sari tE1 fount ori pages 21-91 of this report. Clll -er inforrniaiion. In addition -lo the t asic financial sialEimieriis and aocompariy ing riolles, this nerlod also pnEiSEirils as requinec supplementary inilarmiation, 117 El It L c getary companisaris for 117 El Glenenal RL nd and major special rev Eiriue 11L rids. Required SL rlplemientary irillonmiation begins ari nage 55. The combining siaiemieriis referred to above in connection will- rion-rmajon governmental fL nds and irilEmnal service fL rids arEi rINEiSEirHEic iri the "Other S L rlplemientary Baia" sec1lion oil th is nEipOr. . Governmerit-wide Financial Analysis Net assess, at a specific point in 'lirriE1, serve as a Lseful iric ica-lor ail an entity's financial posiiiari. In the case Of ❑Eiscd L 1EIS COL riiy, assets Ei) aEiEid liabilities t y $10(11,111,C100 at , une 30, 0(1106. Farly-fivEi penaerii of DeschLtes Clounty'S net assets rerineseril its investmen'l in capital asSEcls Ijland, infras'luL ature, t L ildirigs and equirlmEiril; less the related ou-lstanc ing debt iSSL ed to acquire IlTose capital assets. Deschutes County L SEis these capital assets to providEi SEirviicEis to ciflMns and -hese riet assets ane not available fon fulLre spending. AI111ough ❑escl-LIles COLrilly's irivesimient in ills aarlilal assets is nerlorlec net of related debt, 11-Ei resources needed to rerlay Iris deti miLst be providec fnarri ollrer sources, as the capital assets will rio-1 be liquidated to service tfle deft. Five pEircEirii of DeschLtes COLriiy's net asse'ls anEi resllniated fon LSEi in its tang-terrri capital pnojecis and detl service nequinemerits. -nfEi rerriaining farcy -nine percent, 9159,024,000, of Deschutes COL riiy's net assets rriay t e used to mieai the C oL rilly's ori-cloing oblicla-lions to citizens and creditors. DESC HUTES COUNTY, C RIEGON MANAGEMENT'SI DISICKJSISIION ANDANALYSIISI JUNE 30, 20CIE1 As of J u nEl 30, 2C106, Desch' L les COL r1ly reports flosliliv EI t alancies in all I f' ree cailElgories of r1Ell assets Qcapilal assess net of d0bil, resilnicded arlc L nreslniated', for the go%Elrrlmlenl as a wt ole, far the govennmlental acitivities and 1f EI tLsiness-type activiilies. ❑esClt L 11EIs COL My's net assElls inclreasec t y $11.9 mullion during the year Eroded JurlEl 30, 20CIE1, allclwing for the repayment of long-term c ebt arlc irlCnElase in ofleralling and ciapital rElservEls. INCREAS8 DUE TO GOVBRNMBNTALAICTI\1 I'RIEEl • Due to anticipated increases in ra11El of employer ciorllnit L lion for the Oregon RL t lic Employee Retirement ply stem pension plan, If a County eclat lished a nesellvle func in 2003. lit a i1L ric balancie inclreasec t nearly $9CIC1,0C10 in fiscal year 3006. • In ordElll 110 achieve a reserve t alancie of at IElasl one mlonlf of operating expenses, #e C CIL n4j's Menial Health Deparlment t as no11 beElrl ililling all autr orized pensonrlel positions. This resulted in an increase in net MEMOS of $70(1,0(1(1, in It a cunrent fiscal year. • SIL nriver SGrACIE11 ❑islniclt, a t lendec aomlporlent L nil of if a County, establisf ed L ly 1, 20C13, plans to increase ills reserves to irri f111CR EI its economlia slat ility . During fiscal year 2(105-2006, ills nesElrvles increased by $300,000. • 8ffeclive JLIy 1, 2(103, Re lax rate for Descl'utEls County 911 COLrlly Servlice ❑islrict's lax rate was increased to t uilc resOL raEls for lluture IEICl1 r1010giclal L pgnadEls arlc staff retention. As a IIEISL 111, its net assets increased by approximately 11700,000. • The COL rlly's Community ❑ev elopm1er11 Departm enl is dillElcllly afileated by businEISS cycles wr ich CEli Euimlirle the IEIVEll of dElvelopment in 1hEl CICILnIy. ❑L ring fiscial yElar 3005-20(16, the economy I Eld a favorable im flacl on developmlent, allclwing it to sell asidEl $1.3 million 110 minimize the negative impact of an economic c ownturn. M DESCIF L 11EEI CIOUNTM'S Neit Asseits Gaveirrimeinlal activities a usinieiss-types activltics Tallal 2006 2005 200EI 2005 2000 2005 Assets a t ei than capital assess $I 91,117,294 91 84,123,794 $ 28,a 32,860 $ 24,71'1,469 $ '119,590,193 91 '108,835,263 Capital assess 92,666,742 92,115,190 36,598,386 36,436,687 12E1,265,129 101,991,877 Taial assess '183,784,03EI '176,238,984 65,031,246 E Mj, 8,1561 248,8'19,282 237,387,140 Lung-ieim liabilities auislanding 76,552,3614 79,232,9(14 39,835,221 40,632,890 1161,387,589 '119,8E1(1,85� Ott eu liabilities 9,231,522 7,264,2 6 3,085,35EI 2,072,980 '12,316,(178 (1,337,226 Taial liabilities 85,783,886 86,497,210 X2,920,976 42,705,870 1128,704X 62 '129,203,080 Ned assess: Invested in cE plical asser s, neat a'l WE led debt 2,869,115 4(1,512,7(1'1 12,336,714 '12,3&1,8EI8 55,209,829 52,877,6'19 Reslnicied 2,215,(12,1 15,3(1(1,732 3,822,723 897,2(15 61,038,344 '1(1,197,937 L nresiricted 52,9'19,x'14 33,928,281 9,951,233 9,180,223 58,8661,0 7 NJ C18,504 local nes assess 91 98,0001,1501 $I 89,741,77, 91 22,-110,67a $ •18,442,28(1 91 120,1'10,820 11 '1018,184,061(1 ❑esClt L 11EIs COL My's net assElls inclreasec t y $11.9 mullion during the year Eroded JurlEl 30, 20CIE1, allclwing for the repayment of long-term c ebt arlc irlCnElase in ofleralling and ciapital rElservEls. INCREAS8 DUE TO GOVBRNMBNTALAICTI\1 I'RIEEl • Due to anticipated increases in ra11El of employer ciorllnit L lion for the Oregon RL t lic Employee Retirement ply stem pension plan, If a County eclat lished a nesellvle func in 2003. lit a i1L ric balancie inclreasec t nearly $9CIC1,0C10 in fiscal year 3006. • In ordElll 110 achieve a reserve t alancie of at IElasl one mlonlf of operating expenses, #e C CIL n4j's Menial Health Deparlment t as no11 beElrl ililling all autr orized pensonrlel positions. This resulted in an increase in net MEMOS of $70(1,0(1(1, in It a cunrent fiscal year. • SIL nriver SGrACIE11 ❑islniclt, a t lendec aomlporlent L nil of if a County, establisf ed L ly 1, 20C13, plans to increase ills reserves to irri f111CR EI its economlia slat ility . During fiscal year 2(105-2006, ills nesElrvles increased by $300,000. • 8ffeclive JLIy 1, 2(103, Re lax rate for Descl'utEls County 911 COLrlly Servlice ❑islrict's lax rate was increased to t uilc resOL raEls for lluture IEICl1 r1010giclal L pgnadEls arlc staff retention. As a IIEISL 111, its net assets increased by approximately 11700,000. • The COL rlly's Community ❑ev elopm1er11 Departm enl is dillElcllly afileated by businEISS cycles wr ich CEli Euimlirle the IEIVEll of dElvelopment in 1hEl CICILnIy. ❑L ring fiscial yElar 3005-20(16, the economy I Eld a favorable im flacl on developmlent, allclwing it to sell asidEl $1.3 million 110 minimize the negative impact of an economic c ownturn. M DESCHUTES CC UNTY, OREG C N MANAGEMENTS DISCUSSION AND ANALYSIS L N 8 30, 1006 • Taxes leviec arlc L :led far the repayment oil boric sl resulted in art increase 11a the COL r11y's net assess cd $2.1 million. • In ondElr to meet f0une 1- niloneseEmble nisks, the COL nlly's changes to operating funds for r ealtll t enefits, general Iiat ilily, properly damiagEl, %Elh icle, wonkens' compensation and unemploymient irlslurance provide an inclneaElEl in t1l ese furlc s' neseNies oil $1.8 million. IN CIRBASE CIL 8 110 BL S IN EE S -TYRE ACI -11\o M EE 41 CIS rrE1n11 yean acitivities of 11f a County's solid waste erlienpnise rlrc1\ ided reSOL rcies to increase its nesemies t y $2.7 million tion 11' E1 f0une cicists associated wi11f the cllclsILre and posllcllosl. re nesparlsibiliilies of 11'El landfills. NoC raim uevE nuE S. ChalrgE S ilc n servicES OBSICHUTBSI COUNTY'S Clharlges in Net Assets Govennmenilal aati%ities SLuiness-type acltivilliea lloll al 2(Iac 2(1(19 2(Ia8 21(109 :10(16 2(109 31 39,71071,199 31 38,2196,99(1 91 WS159,45e 31 cI,C1(18,063 91 19,1160,613 91 47,2041,613 OPIE nallinc grants alnc 1,9(14,154 421,£121,7199 coninib clic ns 213,' 33,9(19 23,'1216,2183 Q pilal c neinls an( 3,Ch 8,0621 9El,l,(19(1 coni nib ul is ns 1,(I'19,E1214 1,4186,056 GenE nail nE VE nuE S: '11,3E19,7821 •1214,1911,939 Proper 1Elxes 4(1,71* 9,0213 371,392,99E1 OthE n 1axE S 3,21£13,9C19 3,a48,0621 OthE n 21,71' 9,021(1 1,7136,9711 Tdal revEnues '1'1(1,938,E14(1 16FN18,1'18 BXrIE nses: - - Genenad c1c VE rnme n1 1,CNE1,74(1 9111,1218 Geneokll SE rvices 21' ,7114,5719 1 EI,3(1'1,4 23 Public IlncltEctian 39,511A,062 39,08,1a4 Caunty raEids li,3021,681 9,133,389 HE alllh and weliVIE 211,9771,161 2q,471'1,2199 Ec ucaItian 1 j Ele'E1&I 1,19'1,2164 INErESt an lanc•1Erm CE bl 3,31iam,,ei 3,486,134 SCIl1( %EIS1E - - Flair & E xplCI CE ME r - - Ioid Expenses 1821,'199,0311 89,C1212,i371 IncnE aSE in nEi alssels t flare EI,& 3,EIa3 19,985,38'1 I reinS11E IS I4EI9,213(I) 11680,68511 ChElncle in nEI EISSEtS E1,2198,3713 19,3CI21,E19EI � E1 alssels, decinning 711, 4371,18-A 621,1 7k 49'1 ResladEmEn1 - Inlicislruciune '121,21E14,119CI - � E1 alssels, becinning neslalEd 89,7141,37171 621,171',49'1 �E1 alssels, Ending $I 9EI,a(Ia,19c1 $ 771,4717,'1£171 199,66(1 119,19E1 213,993,5109 211;1,21(1'1,7719 •l ,(1.19,8214 1,4 £ 16,E 1510 21,C172,731 1,9(14,154 421,£121,7199 39,21971,19(1 3,2183019 3,Ch 8,0621 9El,l,(19(1 W21,(16c1 3,3'I(I,a11a 21,'119,(14(1 '13,2192,£199 '11,3E19,7821 •1214,1911,939 11(1,3371,9CI(I - - 1,(136,7140 a],i,121EI - 214,x•14,9719 'IE1,3(I.1,i23 - - 35,:13EI,aEl7 3:1,9(18,1a4 - - 14,3621,681 9,'133,389 - - 211,97171,4167 21(1,43.1,2199 - 1,196,665 1,'191,2164 - - 3,1371C1,842 3,4£16,134 :1,9(18,11471 9,M1,Eial 5,clgEl,7147 9,21c1•I,EIg1 4,'IEIa,c19c1 4,2(19,EI711 4,16CI,90 4,205,671 •I 1019,114(1 c1,497,i 7121 112,2164 ,71117 98520,209 3, •1 £13,199 1,8112,31 CI 111,926,171V 17,857,091 019,213(1 682,E189 - c1,6E18,:189 21,994,999 11,928,7198 111,897,EI9'1 I E1,44 2,2189 19,887,219' 1 95,c1151,41121 718,aE11,11821 - - '12,2164,59(1 1 E1,44 2,2189 19,887,219' 1 1 CIE 1,184 ,0621 718,ciE11,11821 31 2121,•110,071CI $I 1 E1,44 2,2186 11 '121(1,11CI,821(I 31 99,919,473 M D13SCHUTES CCIUNTY, OREGON MANAGEMENT'S DIS CUS S ION AND ANAILYS IS J L N 8 30, 3006 9Mplenses anc Rragrarrl Revenues - Govennrnental Activities Program revenuers do not includer Taxers on interest eranningls (dollars inti ousands) 41,101 21,(01 21,101 21,101 29,109 11,109 10,109 9,909 0 Gen era l lciemmenl Sete ral se mites 1u1 lie pratoclian ■1 E) �jenslels Revenuers ty .laurrce • Gavernmental Activities Rrlopeniy taxers 36% ca unl)I raacla He a 9t a al N lelfsre Eduaatic■ Ind restca la ig-le rrn C14 t Ohm Taxers 31/ Capital gnanis and contribution 1% Changers for services 36% Othcn 2% inating granas and contributions 221/ -10- DESC HUTBS COUN TM, C RIEGON MANAGHMENT'SI DISCUSSION AND ANALYSIS , UNE 30, 200EI Exp ler ses ar d Puaguarri Rev einu es - Bu sir ess-4 pei Aul iv i1 ics Flnognam neivenues do not include saxes on inlenes'1 earnings (dollans in thousands) 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 O Bxpensus O Rnogna m nevem ues Solid waste Rain and exp o cunlen Re%cin ues by Sou nae - Business -t) Fle Acolivities Changes ion service 781/ 01f en 41/o -11- Opeualing gnminls and con Uiibutions 1% operty faxes 17% OBSCHUTES CCUNTY, OREGCN MANAGEM9NVEI DISCUSSION AND ANALYSIS J L NEI 30, -21006 Financial Analylsis of the Courity's Funds Deschutes Courily uses fund accounting 10 Eiris1.re and dernions11ra1e ccorrlliance witF finarice-iielalec legal requiuemerils. Goverinmerital fLnds. The fclQls of ❑eschOes Clounty's gmerriorenlal funds is to provide infororaiion on riear-term inflows, cu tilows and balances of spendat le resoL aces. Such inimmation is useft I in assessing ❑escF utes Clounty's financing requinEioreriis. In c1ar1 iaL lar, L nreserved fund t glance may serve as a L sEdul oreast re of a go%errirnent's riel resources available for sclending as of tt a end of the fiscal yeari. Als oil , L rie "Ki, '1006, $99,549,400 is 1hEi reported combiried eric ing iluric balance fon ❑escF L Iles Clounty's governrn ental funds, an increase cd 113,995,(100 from , L ne 3CI, '21005. Fcrly-seven pencerii ail this increase, 111,103,(100, was cleneiiated by the County's majora ft rids. Expendik nes from ire Coy riiy's capital clroject (uric s accourii fcm a decrease in gchEirriorEiriial fund balances ail $'1,082,000. The enc ing fL nd balance of the rion-rr ajor special revenuE1 funds increased by 913,22182,(100 primarily in func s designated cis reserve furic s. As of une ;J(1, 2(106, the func balaricEi oil ❑eschL ies Coy riiy's General Fund is $6,830,000, all L rire:iervEic . One meaSL re of the Clenenal FIL rid's liquic it) is tF a nelalionship of both the L nreserved and the total fund t alance io the Fund's ictal expendik nes. The fund balance as of , u ne "Ki, 0006, for tt a General Fund is E16% of total General Furic fiscal yeah 2005-20(16 experic itt res and 31 % 01 total General FL nd fiscal year ,1005-2006 experiditures illus transfers 01.1. ❑Eiscl' L Iles Coy nty's General FL rid balance increased by 911,161,000 dL ring the fiscal year eric ed June 3CI, 2(106. Many offsE sting facions contribute to chis iricmeasE , primarily properly tax re\ enues and ccrilinued rot L s1 recording activity in tF a Clerk's Ofilice. RropniE iar)A iluric s. The information presented in the piiofpiieiaryl fL nds statement is similar to that in the gc%E mor E rii-wic a finaricial statements, but pro\ ides greatE r detail. At Jur1E 3CI, 2008, unrestriciec riEi assets of the Solic Wasie Declariment were 914,696,000 and for the Fair & Expo Center WE re $1,295,(1(10. General Fund Budgetary Highlights Were wE ne no diffE rE nces, oft er than appropriation transllens, between the General FILM t L c get as oiiiginally adopted anc 1hE ilirial amenc ed budges. GEirieral Hund actual neveriues exceeded Estimated revenues t y $22I,14�I,OCIO. Taxes exceeded the bL c geted arniount by nearly $930,000 and fees for SE Riices, primarily from tt a County Clerk's Office activities, e)ceeded the es1limialec revenL es by $1,014,000. -it e Courily's clrowtt combiried witt the robust economy contribute to 1hEse variances. Carlital Asset and Debt Administratiori Capilal Assess. Deschutes COL nty's investor erii in capital assE 1s fon its govennmenial and businE ss -type aciK iiies as of June 3CI, 20(16, is $109,065,000, ries of accu or l lated depneciaiion. This investor eni in capital assets incdL c es land, It L ildings, eqL iprr ent aric iriilrastrL c1L ne such as roac s anc t nic ges. As described in tt e notes to 1hE stalemerils, the Counly tas iiestalled ills beginning balances to include the infrastnLcture 1ha1 was acquinec since '1980. Ac ditional infororaiicn on Deschutes County's capital assets is iriclL ded in N otE IIID on pages 136 and 37 of if is iierlcrl. -12- DBSCHUTES CC LINTY, C REGC N MANAGBMBNII'SI CISCIJSISIION ANC ANALYSIS J U N B 30, 2(106 Lona -terms debt. As of , I. ne 30, 2006, ❑escht, tes County's outsianding t ondec debt was $99,539,000. Of iris, $198,900,(100 is backed t y the ft, II faith aric crEldit of 111" a Cot, riiy arid $639,(100 is special z ssessment debt for wt ich il' EI Cot, r111y is liable in the event of default t y 111"EI KploKle11 y owners subjElcd io tt a assessment. Cerierad Clbliclalliori Repart CIF llaaal Gavenrima d Ferision Borida Hull Railh & Crec it Ot liclalion 9Flecial assessemerit c ebl with 51avEirrimerital aorrimilmani Molal DBSICHUTESl COUNTY'S Outstanding Debt Bonds Go%ernrneintal acill1%Hies Busineiss•typeyotivitics Tollal 256 Hai 256 2CIC15 s1a(IEI :IC109 $ 21,'181,CI34 91 23,204,11 12 ,4 24 ,4 3(1 12,40a,396 39,484,'162 301,7x'1,989 $ 21,159,C10(1 91 -2,23C1,CIO(1 31 42,336,034 11 49,4514,189 12,12 4,130 12,400,MEI 8,6199,838 8,853,4'19 41,140,(100 39,625,0(Ia 6139,C1271 '1,1371,498 - - E139,027 '1,137,498 91 E19,7128,653 11 E171,633,604 T 29,81a,aw T 37083,419 $ 99,939,491 11 98,7'17,019 ❑Elsa1" t, les Cot, nay's borldEld debt increased by $822,000 dt, ring It a fiscal year. -n1" is is dI. a to t1" a reft, ric ing of aertificaIIEls of participation with $15,915,C100 million of bondec deti zrid the rElpayrrient of $5,093,000 of existing det L ❑escht, les County's most neaerii debt issl. EI was rallEIc A'I by Mooc y's Investors Services. S11ale stag 1EIs limiill the E rrIOL rill of gElneral of ligation c ebt a governmental EIrlliiy may issue to 2% of its rElal marked value. With neE I market valuEI of $2CI.9 t illion, 111" a current dEIb11 limiitation fon DeschullEls County is $41 El,937,C1(10. The COL rliy's CL rrent general obligation o1$42,336,000 repnesenis 10% of this lirrlillaiion. Additional informiaiion on Deschutes County's long-term dElbi is irlall.ded in No1EI III.F on Mages 38-42 of this report. Key Ecorse m is Faclilors and Budgets Inti rrration f1cr the Future The economy of Deschutes CIO IIy t as been robust, especially in residential arlc comirriEmaial aonsiruc'lion. ❑esa1"1.ies COLnty has experiElrlced the 1"ighest population growth rate of all Oregon aol. relies oven It a Klass twelve years. The Clounty's taxable assessed valL a is expeClEld to increase from fiscal y Elar 20(15-2006 to fisaal yeah 200EI-2007 by 9.6%, to apKplo)imiately $14.6 billion. Requests fbr Inti rrr ation This financial nElporl is designed to pno\,ice a general overview to those partiEls interested in Deschutes Clounty's finances. Qt, Elsiiorls aorlclElrrling any of the infollmation pllovic ed in this report or IlegL esis for additional information shot, Id be addressed io Deschutes Clounty Finance Department, '13CI(I N W Wall Sireet, Berlc , OR 977101. -13- This page irill cintionally left blank. BASIIC FINANCIAL STATEMENTS This sage intentionally left blank. DE SCHUIIES COUNTY, OREGON EMATEMEN7 CIR NONASSETS JUS E 3(1, 2(ICI6 ASSETS Caal• anc sash egLiVEIien'IS ImOdMElnts, 'cit mark Ell; pllua aciallUEld interElsl Ra drialec aa:If- TaxEIS neclei%at le ACClolnil s reaeivEitle Nale:I & aarituaclts neclekablEl, nEtl oil allawanae A;Ises:Irriani;l rEICEINEitle PrElplaic expenses In% eriiory Capital asSElts: C apii1al assElls rial t Bing c ap1roCiatElc: Land Canstilucliian in pinogress C apilal asseds riel cdl aaCL n'rulaiec c eplreciatian: Infllastllu h nEl Land impravemenis Building & impravElmeni:I Equ iplmeni & u eft idles Talal aaplital assets C 111 or asSElts Ictal assets L IAIBILITIES A(ICClunis playablEl A(ICIIuec intenest Deplasiis UnElarriec raVEinuEls Complensaiec atSElnae;I and retiree healt l AcICIIUEIC cllaims playablei AcicnuElc lanc flll alosum aasls Long IEulm cebi: Due \n iiH iri ane Now DUET in moue th an orae year Total liad Hill las P ET ASSETS InVasiec in clapiial asSElts, riot cdl nedated ceti RElsiriclted far: Capliial pnojElcrls Deti SarViaEl U nrEI91 r11CItad Total nElt asset:I TM ncrles da dtlEi ffirE ick l sla lerrmils wu air inUEigmM part cilli is slaterrEvil. -1171- Cmernimenital Busiriess-Type Akdivities Akltivities llctal $ 3,424 ,396 11 E194,604 91 � ,(1719,Oaa E13,703,CI99 29,392,33'1 89,(195,4<Ia 19,327 - '15,3071 '1,656,362 66,5<Ig 1,322,9C1'I 2,5� EI,CI94 E192,4<18 %1,,-14'1,5%12 5,21'1,16:1 - 9,A-1'1'1,7EI2 782,858 - 382,898 - 135,0 x13 135,0 x13 893,'17 - 897,1x14 'I0,899,35<1 1,89%1,9(12 '12, x349,295 242,251 21,908,7713 2,351,024 'I9,7EI9,a59 - 151, x365,095 2,633,43 1a,7123,5IEU 1;1,401,4217 49,833,96 18,7153,9715 68,631,139 9,293,a8:1 21,3'1(1,14 3 11,967,0218 92,666,3421 36,998,386 1.19,265,1218 '12,9171,2221 1,491,895 14 ,409,037 183,784,636 E19,a31,2146 2 8,8'19,.182 x,2271,912 '1,201,941 9,4251,493 2EI2,091 '1 '18,334 38(1,4 25 192,938 - '1521,938 6EI'1,649 318,9'16 98(1,165 6,1 CI'l ,'l 54 299,<I'13 6,39EI,4 E17 :1,7EI1,07EI - 2,361,C1716 - 10,OO(vicl0 1a,cloa,aclo <I,5127,3<121 1,446,964 9,373,896 63,EI90,'I <14 29,5351,5108 5171,23(1,(142 89,383,8EIE1 42,9.ICI,976 '128,7104,462 4,0,869,119 '12,3<IEI,A,l� 95,209,8251 <I'I 3,3EI9 3,5(Ia,E1851 3,81 EI,CI78 1,51x2,232 32Ia,M1 2,2.12,266 5 1,51'15,414 5,99'1,213<I 98,866,643 iI 98,CIa0,'19a 91 22,'11x, IM $ 120,11CI,82(I DESC HUTE S COUNTY, OREGON STATE MENT OF ACINITIE S RCIR THE YEAR Ef EEC ,UNE 30, .eIC106 9usinea a -ty8 a: Solid viaste 5,908,747 7,909,923 32,890 7,034,078 7,034,026 Nct(Experts e)Reventic and 4,160,993 2,149,531 126,810 (1,884,697) Pnognarn Rvienues Total business -type activities 10,069,740 10,099,454 159,660 CII anges in NetAssels 149,374 149,3741 Fees, lines and Openaling0aOn ClapilalClnants 149,374 (37,888,971) Cleneral revenues: (11 a ages toe and and Goveanmental 9usinesa -type Aklivilies Expenses Services Clonlnibullons Cloulnibuilions Aativllies Aklivilies total Ctieunmenlal Pro p4rtytares,levied lorsheriff services 14,066,727 14,066,777 Clenenalgaveannent $ 1,036,7,10 9 141,394 $ - $ - 9 (895,346) $ $ (895,346) Clenenal services 14,714,579 14,198,688 7,710,881 993,332 (6,813,874) (6,813,874) Public protection 79,536,067 5,187,798 3,704,679 1,777 (26,641,817) (26,641,817) Clount� roads 14,362,681 13,907,752 480,371 - 24,942 74,942 Heald and aieNare 71,977,487 5,079,797 16,538,182 20,515 (338,973) (738,973) Edification 1,196,669 1,194,730 - - (9 4135) (2,435) Interestandfisaalatarges 3,370,847 Netassetl-teginaing,res 4led 89,741,777 (3,378,842) (3,770,842) Total goiisrnmenh I actimities 107,195,077 39,707,159 73,433,989 1,015,6241 (38,038,345) (38.a 2 8.345) 9usinea a -ty8 a: Solid viaste 5,908,747 7,909,923 32,890 7,034,078 7,034,026 Fair and Exp a Center 4,160,993 2,149,531 126,810 (1,884,697) (1,884,657) Total business -type activities 10,069,740 10,099,454 159,660 149,374 149,3741 1 a41 I]escl Utes Clounty 9 112,264,777 $ 49,788,613 9 73,593,969 $ 1,015,694 (38,038,345) 149,374 (37,888,971) Cleneral revenues: taxes: Pro p erty to nes, levied for gene ma I purpos e s 23,6a 9,720 3J,605,730 Pro p4rtytares,levied lorsheriff services 14,066,727 14,066,777 Pro pertytanes,levieclbrbond addebt 3,076,576 2,072,731 9,149,307 1 nansie n noom to x 3,182.905 3,283,903 Earnings oninvestmenU 2,898,718 851,392 3,710,070 Intorfindglain (los s)ontransler olassets (1x9,698) 109,698 (0) Trans lens: (489,230) 485,230 Total general revenues and trans8ens 46,996,718 3,519,011 49,815,779 Chang ainnet ass aU 8,998,373 3,668,385 11,926,798 ISetassets- Ieginning,betarenestatement 774177,187 18,442,285 99,919,472 Restatement - InNastructure (Note H) 12,964,590 19,264,990 Netassetl-teginaing,res 4led 89,741,777 18,449,985 108,184,062 Netassets -ending) $ 98,000,150 9 22,110,670 $ 190,110,890 Me notes to the tdnancial statements are an integral Elan of this statement. -1 EI— ASSISTS Clash an d a ash eq uivalents Investrrents, plias aaarnied intenest llaxes neceivable Accounts neceivable dotes and aontnacts neceivable Assess rr ents neceivable Due from othen funds Inventory Restricted cash Rren aid items Notal assets L IABIL ITISS PING FU N D 9ALA N CBS L iabilities: Accounts payable Deposits Deficit in pooled cash acaitint Due to a then Ilunds Clelenned revenues L neanned nevenues Notal liabilities Fund balances: Reserved fa n: Inventory L nre s ery ed Lnueserw(1, reported in nanmajon: Special nevenue kunds Det t service funds Cla 8 ital project kin ds Notal kind t aIan aes lotal liabilities and Lund balances D ESCHUTES CC LINTY, C REGC N General Fund GIOVERNMBNTAL FUNDS BALANCE SHEET ,UNE 30, 2C106 :Iheniff Menlalhealth Foad Clther Total Hrioject Govennmenlal Governmenlal Developmenl Funds Funds 9 '189,'162 $ 98,110 $ 83,864 9 '146,170 $ '164,065 $ 2,542,315 $ 3,183,486 7,3'15,540 2,297;157 3,242,109 5,653,153 6,373,582 28,371,570 53,213,711 5'19,604 433,756 - - 703,004 1,656,364 '142,752 48,817 528,938 2'16,760 - 1,523,143 2,459,210 - 81,033 - 3,308,430 2,180,888 5,570,341 - - 782,858 782,858 - 400,000 400,000 857,174 857,174 - - 15,327 '15,327 '152 152 9 8,167,210 $ 2,797,3110 9 3,935,6311 $ 8,873,257 $ 9,846,077 $ 36,519,105 $ 68,138,623 $ 930,008 $ 159,870 $ 508,037 $ 863,589 $ $ 2,023,378 $ 4,084,882 '1'17,'147 - - 35,791 '152,938 29,100 29,100 - - 400,000 400,000 399,237 334,'131 81,023 3,276,668 3,221,841 7,3'12,903 990,336 359,109 649,445 1,338,728 494,001 589,060 883,589 3,276,668 6,069,219 '12,629,268 - - 857,174 - 857,174 6,830;182 2,303,338 3,346,574 9,'152,494 8,569,409 71,202,295 - - - - - 28,831,775 28,83'1,775 1,330,609 '1,330,609 287,502 287,502 6,830,1182 2,303,338 3,346,574 6,009,668 8,569,409 30,449,886 55,509,355 $ 8,167,710 9 2,797,340 $ 3,935,634 $ 6,873,257 $ 9,846,077 $ 36,519,105 $ 88,138,623 The notes to iltle financial statements aw an inte51ral part oil Ahis statement. -'19- DESCHUTES COUNTM, OREGON RECONCILIATICIN CIH THE GICIVERNMENTAW FUNDIS BALANCE SHEET TO THE STATEMENT OF NET ASSETS JUNE 30,'I(I(IEI Taial func talarlaEls fan goverrlmerclal funcs $ 99,909,399 Taial net asmits nEirlortec ilor gavenrirrienllal acclivities in tFe siaiemerrl ctll nei assEiis is c ifferEmll t eaause: Clarlital asseils usec in davennmerllal aciiviiies arEi real financial imiauraes anc therEifane ane not nerlartec ir111he funcs. Thase assei:i aansi;cl of: Land '10,899,35"1 Clarisin.ciiori in proguess 2(I2,25El Irlfra:clrLciu ne, ries cd $'9IEI,,199,388 aaau rriL Iallec c EiprEiciatiarl '19,705,059 Land impIravEimemis, r1ell cd $969,499 acau mu laded clEiplreaiaiari -,I,E199,30(1 ELildingsarlc impnovemEirrls,rlelal$1Q,Q97,339aaaumulallec cEipreciatian 49,EI713,964 9cluirImEinl avid vEihiale:i, nei of 91'12,7,I71,088 aculLmulalEic ceFpiecialian 8,340,904 Talal capilal aselels 92,036,0321 Oihen assei:i ane not firianaial nesou aces and therefane ane not neplortec in ihEi ilurics: (101,62(1) DEifEmrEid Rensian 9xpense '10,099,613 Rnerlaid ex perisEis arlc c efernec issu anae casi:i 11,11C17,111-1 Inrlerrlal sEirvice func s are u sEic ty 11he Claurity is ahargEi 11he asst of irlsu nariaEi, builcing service:i, ac miriisi nai ive services, firlance, legal, FlenscminEll and inilormatian iechnalagy is iricivic Lal funids. ThEi assets aric liatilitiEls O111he irltEmrlal service fLnc s ane include" in governmental acclivities in the siaiemerrl al nel assets. Iritennal service lu rid nei a:iseis ane: -111,9717,230 SomEi cd tl-e ClaLMy's nEiceivat les will be aollealed aften year-erid, t L'I ane nai availatle:icioni enough to pay 11or11he aunieni periac's mplericiiLres, anc ihEmellore arEi repar ed as c efernec revEiniLlEis in the fu rids. EI,994,3213 U and Herm fiat iliiies applicat Ie to 11he Claurily';1 gavenrlrriernlal accliv itiEis are r1ol c LIEi arid pEiyat Ie in th a au nrEinrl Fleriac anc aacarc ingly anEi real repar ed as lurid liabili'lie:i. Iniere:cl ori lorig-lerm cebi is nloi accrue" in gavEmnmEinrlal lurids, but rather i:1 reaagrliaEic as art EixFlenc ilu re wh en du Ei. All liabilities- t oih cu nrenll anc lorig term •- ane rEiportEid int th a sllaiemeril o11 rle'l assells. Duririg tF a yEiar, tF a CIaL niy refL nc ed an exislling dEit'I issue. The arriaurd tornowec Has re"ar"ed in a gavernmental lurid arlc iriareases ilunic talancEi. The amaLnll I lat was Beni to 11hEi Flaying adenll II$6,3712,13A) to to a:larawec ton paymerli of ihEi alc cebi 1916,'130,0001 as it camel cue is paid Ou 1 of gaverrimenllal fu rids anc redu aes fu rid balance. The c ifferenae tetween (hose tvro aMOLrTIs 4912421,1371) will be arriartized as an ac iuslmercl to intEmesi MrIense in the s11a1emer1l oll aciiviiies aver the nEimainirig Iiile 0111HEi nelluricec dEit'l. Balances at . L nEi 3Q, 2(106, arEr Aacruec irltEmesl ari cebi 11262,01: Umearrlec rEivEmiues 412,20�: Clertiflcales of Flartiaiplaiiori 4999,30(1; B ands anc natEis payat le 11710,OA8,653; Capital leaaEls (212,194 ) Clamperisaiec Elt:ienaes and nEcliree health irisu nariaEi Q9,5(12,a9A) Uriamortiaec deferred aasll of rEdundirig ceti 1,110,349 Uriamortiaec premium anic c iscou rrl on torics (101,62(1) L Ong ierm lint ilitiEis (-A6,0(19,21 9) Tatal ries assess oil goverrlmenial acrivities 91 98,0(10,'15(1 Me noiles to 11he fiharicial sta fen en11s are ar inlespal Fart of thin a Eaileimeml. _m- DESCHUTES COUNTY, OREGON GIOVERNMENTAL FUNDS STATEMENT CIR REVONUES, EXPENDITURES MID CHANGES IN BUND BALANCES - CICIVERNM ENTAL BUNDS FOR THE YEP RI 9NDIED . UNE ;ICI, 20(IEI REVENUES Ta) es - Pro p e rty To) as - Otho r I. icensas and permits Hines, Ibrleituren, and penalties Speaialassem rrents Investn ant earnings and rent Intergovernmental Changes for services Othen Total re%ienues Ek PEN DITIL RES Current: Gs neral government General services Publia protection Clounty roads H eatth and wellare Educatia n Debt service: Pdincipal payn ants Interest TWustee fees Debt issuance costs Cls p ital outlay Tots I expenditures E6icess (deficienay) al revenues over expenditures OTIH ER FINAN OIN G SCltl RIES (USES) Ira nsllers in Tlransllers out Refunding bonds issued Payment to nelunded debt esanow agent Sale oil capital assets Total othe i financing sources a nd uses Net ct ange in fund t alances Fund balances - beg inning Fund balances - ending 71he nates to the financial stafe ments ansi an integlrail FIarl of this statement. -21- Non -Major Notal Pnojecll Govennrnental Cloiwnnmental Cie nenal Fund :Iherifl Nenial HealtIn Road Development Funds Funds $ 16,254,163 y 14,1(18,775 $ y $ $ 10,535,69,1 $X18,898,632 - - 3,283,94il 3,783,904 29,875 150,425 361,'138 541,430 616,218 393,369 - 536,618 1,906,203 - 375,877 375,827 355,179 184,714 138,688 '188,055 452,926 2,462,877 3,782,331 2,776; 189 7,389,697 9,522,807 '11,544,212 - 16,101,114 49,330,291 2,771,577 436,408 3,079,199 1,339,367 12,84'1,797 9(1,460,721 - 3,485 3,463 891,411 52,496 1,550,641 9,930,836 22,803,379 17; 172,448 12,894,509 '13,886,046 505,422 48,048,383 119,410,176 754,194 - - 44,384 - 798,578 9,326,78g - - 13,65'1,(188 99,977,796 18,739,571 16,193,999 34,933,093 - - - '19,(175,175 6241,719 19,699,890 145,990 13,905,377 10,988,gI18 95,039,345 - - 1,196,063 1,196,665 4,7416,984 4,746,584 3,2411,36 -A 3,243,567 3;130 3,430 '133,396 133,596 97,895 494,354 '1,83(1 1,473,399 28,500 3,419,888 5,515,548 '10,394,389 19,233,925 13,907,4(17 13,548,574 72,884 54,26'1,313 111,288,092 '12,478 ,g 86 (1,761,477) (1,0'19,9(19) 137,472 432,538 (6,199,930) 4,122,084 '183,452 2,650,000 1,854, 192 329,000 300,000 15,'197,715 20,514,619 (1'1,541,660) (230,000) ('154,000) (900,000) (1,125,005) (7; 139,766) (21,346,43'1) 5,919,000 5,915,004 (5,777,404) (5,777,404) 18,000 '148,950 166,954 ('11,318,208) 2,420,000 1,764,492 (553,000) (825,005) 8,644,495 (527,268) '1,16(1,778 658,523 691,947 (415,528) (392,467) 1,881,565 3,594,818 5,889,704 1,644,813 2,654,627 6,425,196 6,961,878 28,998,321 51,914,537 $ 6,830,482 $ 2,303,336 9 3,346,974 1 6,009,668 $ 6,569!109 $ 30,449,886 $ 55,509,359 71he nates to the financial stafe ments ansi an integlrail FIarl of this statement. -21- DESC H UTES C OU NTLI, OPoEG C N RECONCILIATION OR THE STATEMENT CIF REVENUES, BXPENDITURES AND CHANCES IN BUND BALANCES OF GCIVERINMENTAL FUNDS TO THE STATEMENT CIR ACTIVITIES FICIR THE YEP R ENDED , UNE :ICI, 2006 Nei charige iri fu rid t alancEis - WWI gov errimeniial funic s $1 3,594,8'1 fl Sau rag of firiariaial rgsou raes t11 at ane riot reveriuev iri the current pemiod F lepay mEirits 11nom t cmrowEms 117125,827) Taxes previously neportec on S1a1EIMEirit of Operating PlalivitiEis 11,149,611) Seau rity deposits hom lessees 11'12,204) F left riding p1roaeeds (5,9'15,a00) (E1,802-I,6z 2; Us1e cif financial resources that are rio11 ex peiricasi in 1111 Ei current periac Loanis made '17,522 Rlepaymonts an Iong-tEmm debt 4,560,322 Aaquisillian of capilal assets 5,273,'142 Band issuariae aosis 133,596 Payment 110 refu riding escraw 9,777,404 19,361,986 Revenues that da not provide au rreirill financial resources Accrued iritereal reveriva 46,234 4 E1,234 Ex perisiesi 1111 at do riot use au merit financial revourcesi DEirpieciaiion experise 14,47f1,902; DEiarease in inllere.d expense accmual 13,1(1,-1 P mortiaatiori of c Eiiennod pension cast (4EIE1,3z EI; P mortiaatiori of c Eiienned refu riding aost (1 -91x,891; P mortiaatiori oil t and issuariae ciosl (EI 1,61 (I; P ruortiaation oil k and piemiu m / (disciourii) 93,6,12 Reaogriiiion of p1repaic e)plenses (a8; Increase in aacrued aomplensatEic absencEis & reiinee heal* irisurariae 3>:I" Book Valu a al oapi-lal Eisseis solc , retired cm irEirisfenrec (29A,,19A) (16,'194,888) Internal service fu ric s 1,852,865 Tonal Adjustments - year enc ac Lne 3a, 20(16 4,663,555 Change in riot asse'la of goVEmnmental activities - year Eindec . u ne :ICI, 2006 $1 8,258,373 The i a 1cs 11a thea fans ncia] stakimiev as s nEi ar inlagwil part of this saakimiev a. -22- DESC HUTES COUNTY, C REGON PROPRIETARY BUNDS STATEMENT OF NET ASSETS JL NE 30, 2(I(IEI ASSETS Cwmenl assets: Cash am sash equivalents ImesimEinis, plus acarued inlEmesl Aacaurits reuei%adle Taxes neaeivable Prspaic EixplerisEis Talal GL arent assets NoriaurnEind assErls: Carlital assels: Capilal assets nial being c Eipneciakic: Lanic Conislrualiam in Flraguess Caglital assels nisi of aacumu la -lac c erinElaiatiani: thrid implMoEimerits Buildings anc impimemenils Equipment anc VEihiales Tatal capital assels C111Eln - Deteurm financing assts Tolal assets LIP BIL ITIBEI Uu nneril liabililies: ACICIOl.nis payable Interest glaNatle Urieanniec ue%eriuEis Aacruec claims payable Cu merit portion cd long-lerm deti halal aurnEinl liadilities N aniaunrenit liatililies Bonds and natEis Flayatle, less aunrenil partian MSClolni ori torids payable RnEimiurn cru Hands Flayatki RErlinee health irisurance Pcoruad campenisatec lEla%e Pcarued landfill closure avid pCslalosune Costs Molal rioricunierit liabililies Taial licit ililiss N BT P 88 811S Imestec in Capilal assets, nEl of relatEld debt Reslnicilec lkm capital Flncjecils Reslnicilec ikm debt sEuuiae Unresinicilec Taial net assEls Enlerploisc Furid n Fair & Expa In icinial Cnliri W91C1a (Larfel. M. -a $ 956,21EI8 91 98,336 2'1,612,699 3,718'1,636 6E 9,'139 23,299 - E 6,539 - 1;:19,0713 22,83E,'122 4,'1(14,883 '1,7E'1,.1'17 132,E 85 2,44 5,84 2 E 2,931 3,523,E 85 7,:Ia4,;:Iafi 40,EIa9 'I8,.196,71EE 2,130,891 :1719,29.1 10,322,E 4� 26,2719,9M 127,271(1 '1,361,989 33,05,1903'1,714° ,4 5 (I 11,1371,(19(1 64,851 2(1,(184 971,EI5a - 31 EI,9'1 EI 125 ,714EI 1,32(1,818 1,283,5 2(1 1,801,839 ,71'I EI,60EI 43,'149 42,19CI '124 ,939 ,i ama,aaa '19,926,9214 '171,21 CI,4� 4 71,836,5E 3 3,5 (12,6EI9 4,696,1 (10 91 16,2715,35 2 Ve nciles to tlfle fibs ncial stailE mErits are ein imle grad part of I is stallEmerd. • 2I3- 23,148,198 v oig) e371,a2e '1.18,1 � 4 23,9(18,2971 x,711 a,'132 4 ,4Ela,'I 91 32a,034 '1,25 5,133 91 6,0;:15,3'18 9 6:14,6�I4 .19,392,33'1 6EI3,4;18 E 6,5;19 'I 39,0713 2E ,94 '1,0(15 '1,893,91ZI2 2,5(18,7713 10,727,993 18,7197,9715 2,110,1<1 36,998,:18E 191,899 65,1(131,34EI '1,2a 1,941 1 'I EI,334 3'I EI,S 'I EI 1,4 40,964 3,(189,355 28,864 ,802 Q9,a69) E18(1,'13E 42,19CI 253,'1.13 '1(Ima,aaa 39,83E,22-1 42,92a,5716 12,3:16,714 3,5(13,689 xeia,034 5,9,F'1,233 91 23,11 a,6710 91 2710,(1'1:1 1 a,489,:18E EI9,88E 10,849,284 3EI,£19E 714 J 3 9'1 E,5182 E 3(1,7113 '11,4 7£1,9971 '142,632 2,71E1'I,a716 2,9(13,7(18 599,097 599,(197 3,5(12,7165 590,313 7,386,9'1 91 7,9717,232 DESCHLTES CCUNTY, CRBCON PROPRIETARY FUNDS STATEMENT OF ROVENUES, EXPENSES AND C HANC ES IN NET ASSETS FOR THH VEAR ENCI913 JUNE 3a, 200EI CPERATIN G REVENUBS ChangEls 1110111 Eiruiaes N isaEdlaneaus Molal appoding reivenues OPERATING 9XRON ,IES Remsannel MdElnidS anc SEIRliaEIS Lanc Hill alosumulpaslalas urEl acne aasis I]eplocaictian 11old apemating axplenSElS Cpleraling inuamE1 QlasS) NCNOPERATIN G F19VENU99 Q9XP9N SETS: ClllanIs PrapElrty I tali as ImesimEini sannings Rents ArnaMiaalian all dElE1 issuance aosis InIEIIIEISI WPIMSEI Inkirfund inanisfer of assels Cain Moss) on equipment c isFlasiliam Tata) nanioFlenaling nEIVElnues JUXpleriSEIS;, rl d InuamEl QlasSJ Id aibne iransfelrs Tranisileus in Tranisilens cul CharigEl in nid alssels Taial nEll assets - beginning Idal nell assets - enc in51 3,'1(10,(120 EI -14,83(I 3,51'14,EI3(1 1148,983 (3,'120,(Ia0) (3a9,E1a(1) (3,429,EIam - 2,728,3EI(I 514(1,(125 3,088,385 1,852,809 13,346,882 5,(195,293 '18,14:1,285 E1,124,3071 31 16,(1715,392 gl 6,(135,3'IEI gl 22,1'I(I,EI71(I $I 71,8771,232 Lille notes to MEI financial s lallemani is are an indElgmil part cif this s lalluman 1. -24- Enillarplrise Fur ds Raiir & Expo Inllarriall Solic Waisile CElnitem 7otail Service) Runcs $ 3,880,4E18 $ 2,1kg,911'I $ 'ia,a3C1,a1g $ 18,9971,7710 251,4119 29,4119 3,680 3,90g,923 2,1119,911'1 '1(1,259,454 18,901,490 1,492,951EI g1a,'1471 2,4(12,7143 51,236,11EI(I 2,8E13,8114 '1,3EI9,84 '1 4 ,233,6719 12,327,5195 EI.13,6EI3 - 03,683 - E13g,aM 7114,822 1,393,844 217,5'1(1 9,838,'139 3,014,81 a E1,03,94 9 171,781 JI25 2,2aa,788 (8E19,2719) 1,4(19,5(19 1,1719,825 112,890 '126,810 V19,600 - - 2,0712,73'1 2,0712,73'1 - 7114,334 '137,0'18 89'1,392 1123,91El - - - 'I 1,5128 14,714; 11'133,837; 11'138,69'1; - 1124 9,731; 11'1,0'12,24 6; 11,201,9717; 11i .71'1 g) - 1 C19,698 '1(19,698 - (1,51JE17) - -(15,1 E17) (1,(168) 4717,5712 '1,3CI0,(1714 '1,7717,646 :12EI,EI5-A 2,748,380 '34,395 3,1E13,195 1,aw,282 3,'1(10,(120 EI -14,83(I 3,51'14,EI3(1 1148,983 (3,'120,(Ia0) (3a9,E1a(1) (3,429,EIam - 2,728,3EI(I 514(1,(125 3,088,385 1,852,809 13,346,882 5,(195,293 '18,14:1,285 E1,124,3071 31 16,(1715,392 gl 6,(135,3'IEI gl 22,1'I(I,EI71(I $I 71,8771,232 Lille notes to MEI financial s lallemani is are an indElgmil part cif this s lalluman 1. -24- DESCHUTES COUNTY, OREGCN PROPRIETARY RUNDE STATEMENT OF CASH FLOWS FOR Th E YEAR 8N 11811 , U N E 30, 2006 CANE FLOWS FROM ORBRATING AC71VI111HS Relaeipis Isom cusiorrlems Raynients 1c erriplayces Raynients is suppliers Internal activity, - payrnonis dram othon funds Olher noceipis N Ell cash pnovideld luseidj by aperafing acliviliels CA.IF F LOWS FROM NON CARIIIAL F IN AN CING ACIN 11119S Rnapertytaxes Grants Rents Interfund inansfens in Interfund lnansfens awl N el cash pnovicod by nancapifal financing activities CA:IF F LOWS RROM CAPITAL AND RHLAIIBD FINANCING ACIIN 111199 Ruuchase cif capital asserts Sale of capital assets li pnaaeods Hand issuances casts Discaunls an loans Rnincipal paid on capital dobl Inleneisl paid an capital debt N e1 cash psi 1useld; by capital and s ied financing activifiels CIASF FLOWS FROM INVESTING ACTIVITIES Sale (puncli orf inveislnienis Intemost N e1 cash psi (used; by investing activities N el incnelasei Jdocnoaso) in cash and cash equivalents Balances - belginning o1 yelan Balances - elnd cd yean Recancilialicin cif apeuafing intorno 11cis sl to net cash provided (useldl by apeirating aciiviiiels: Oponating incan a Ilass) Ac juslments 1ci 110cancile aperafing incorr a fa nelt cash provided (useldl by (perafing activities: Depnecia'lion oxponse Change in assets anc liabilifics Receivables, not Pnopaid eolpenses Accaunis and cdhelr Elayables N el cash pnavidec Iluseu) by aperafing activities Scdic Waiete Flair &Exgci ('11,419,9691 Irtenrail Flu ne Conder Flur d Totail Service Fu ne s $ 7,756,297 11 za7.1,81817 $ 9,E129,1184 11 116,f1481,9'13 ('1,432,02) (88181,381'1] (2,32'1,33:1) (4,743,377) (2,77CI,5819) 11,4c16,4671 14,177,(152) ij!l'1,7a9,'1811) 29,' 30 - 29' 30 3,660 3,982,1190 (221,901) 3,36CI,239 2,964,039 - 2,0812,954 2,(182,954 - 32,815(I '120,8110 159,(16c1 - - - - TI,f M - 5cir'i 30 9(19,23c1 31 (2a,aac1) - (2a,(lacl) - 112,815c1 2,7'14 ,994 2,727,8144 3581,:1'11 (481'1,021g] cia2,819T, 1964,9261 121 - i ,� act 1'1.14,7X11 11,16(1,331; 1111,2815,(15'11 1139,(1'1811 (21111 ('1,1'12,812) (11,304,764) (4,719) (&18,-:10-1) (2,376,a4(I) (;1,214„14'1) (31 1IRWI7,99811 19,9'11,567) ('11,419,9691 115,937,4721 8118,9'la 19EI,'19:1 974,709 37a,8109 (%CI819,486) (1,359,37:11 ('1(1,444,816a) (5,1(16,663) 10,332,7131 ('1,,11 (17,97'1,1221 112,624,143] 6,81819,(13'1 '1,;13E1,7'19 E1,20i 6 2,8194,159 91 9r,11i $ 96,3310 91 691 11 27axiu 11 2,270,7818 $ 18169,279) 41 1,4(15,9(19 11 1,'179,625 639,CI,,12 7114,8122 1,39:1,81 4 217,911a ('I2k,'19a; 11113,2as1) 1'137,392; 118,81:171 17,781) 117,78111 3,31(Ia 7981,976 (5a,ai 740,C195 1,'112,4:17 41 31,582,'196 11 (Zi -1,961) 11 21,361 11 The notes to the financial statements aye an inileclral part of This statement. -24- C ESCHUTES C CIUNTY, OREWN FIDUCIARY FUNDS SITAT SMEN T OF FIDUCIARY ASISIM SI AND LIABILITIISSI J L N 8 30, 2006 ASEIEITS C asr arlc clash eqL ivalerlts Invesirrieds, pilus acicmuElc irlielrelsi Accounts IlecleK able Molal assets L IA81L ITIEE: Accounts playat le DI, EI to 011' Elr gclb ElrrlmlElrl119 DL EI to of t Elrs llcllal liabilities NET AE E 8TE The ncikis Ila ME1 finariaial skitamiends ami ain inala rsd Flair all Vlis skitlamienil. -26- $ 393,088 1(1,5E 3,8E 4 99� '1(1,94EI,3(IEI 9":I,91 EI 1,68(1,'104 9,'174,224 'I C1,948,300 DESCHUTES CCUNTYI, OREGCN NOTES TO FINANCIAL STATE MENTI L N 8 30, -91006 I — SUMMARY MMARY OF SIIGNIFICANII ACICOUNTING ROLICIIESI A. Reporting E nl ity Deschutes County is a min riicipal aorplaralicri governed by IT ree Comrriissionens, elected ail -large. TF e accorripanying firiancial sialemierits present the aativities of DeschLteS COL nVy ilihEi Countyj, aric its seven (7) comiporient Lriiis, EirililiEW for wI-ic[ the Courily is considered io be finariaially accountable. BlendEic component L nits, althougt l0clally sepanate eniilkla, are, in substance, Flan of the County's cperailions. Following is a brief HER iew ail each component L nit included within tt a rEipori ing entity. Deschutes Clot nily 8) tension and 4-H Slerviiae Districi —11L rnial es SL ppor stafil and a program aoordiriator for Onegari SItaVEi L riiversiily 8xlension SlEirviice. Its governing body is the Desal' L ies County Board of Cornimiissioners. llhe financial accaL niability fon It El District is it a nesgansibiliiy of the Coy niy. DeschutEW Courily 911 Service Dialniat — operates the Clounty 9-1-1 aall ceriler. Ills cloverning body is 11 -El Descl WAS Clounty Board cll ComimissionEms. The finaricial accountability fon the Districi is the responsitility of tF a County. BlacN Buille Ranch County Service Dislnicd — provides policE1 services to Black But1G Rariah, Oregon. Its governing t ody is the DEisal' L ies Coy riiy Board of Clamimiissioriers. 71hE1 financial aacoL riiat ility for itEl Disiricl is the re:iponsitility of 11'Ei COL rely. SlUiriver SlEirviicEi District —provides police and finEi sEirviicEis to Suruiiven, Oregon. Ills gavEmriing bocy is 1hEi DeSCIf L 168 GUL niy Boand of Commissioners. The financial accountabiliiy for it a Districl is tt a responsibility oil It a ClaL niy. Beric Library County Slerviiae District, Redmond Lit raryl COL riily Service Districi, SIL nriver Library County Slerviiae Districil — Each libnaryl county service district was ealat lished for the PL rpose of constrL cling a lit raryl and repaying it El general oblicla"lion boric s iMiL ed to firiance the cosi c11 construction. Bact libnaryl district's governing body is the Deschutes COL riiy Baarc of Corrimiissioners. The lliriancial aacoL rilat ility for each diainict is the 1100ponsibility of the Coy riiy. These corriponerit L nits dEisanit ed above t ave teen includEic in these finaricial statements. Comiporienil snits' iridividLal audited finaricial slaterrients ane also issued aric WIG available in the Deschutes County] Financia Declarlment. There anEi oilf er districis within if a Couriiy tF all F ave not beGri inCIL c ed as component units of It El County. The Board of Couriiy Commissioners appoints the tcards of spEicial road c isiricds and vector c isilricts; f awever, the ClaL nVy Clorrimissicri does not exercise ariy ac rriinistnalive cr iliriancial conilncl. These districils anEi aL ioriorrious Oregari rrI nicipal ccmfloraiions and are not considEirEid corriponeril units of Descll' L ies COL nily. El. Govern merill-wide and fund financial statements The government -wide finanaial statements (ji.e., It a SltaterrIGrii of Neil Asaeis aric the rIallemient oil Activities) neplari infonmation ori all rion-fic uciaryl activiiliea of the Clounty and its corriponeril L niils. T1FEi Offleci cif irilerfund aativity t as t Eien removed from these sialemients, except whene nEicEWsaryl to account fon tt a coal of a ppograrri. GovEirrimienial activities, wtich nonmially anEi supported ty taxes aric intergovernmental revenL Eis, are rEipor Etc seclarailEty frornl t L siness-type aciliviilies, which rely to a significant extent on fees and changes far supplarl. -27- DESCHUTES COUNTY, OREGON N OTIES TIO FINANCIAL STIAl1EN SN TIS L N 9 3a, 2006 It a Sltalleimieril of Acdivilies dernionstraies it G degrEie to wt ict the c irect experisEis of a given fL riaiion or segment area offsEii by prograrr ne�eriues. ❑irec1l expenses are 11"osE1 that are clearly identifiablEi wish a specific function on sEigrrEinll. Rrognarr ne�enl.es inCIL c e: 11 charges to custorniers or applicants who purchase, use or dinectly benefit fnorr goats, services or privilegEis riro%ided ty a gi%Ein fcridion ar secirreril and 2) gnanis aria contributions itai are restricted io rreelling the operational on capital requirements of a particular function ar sEigrr Eini. llaxes and othen items not propenly includec arrong clroclrarr rMenl.es are reported instead as gEineral revenues. Separate financial slatemients are pro% ided fon clovernrr ental funds, clnaprietary funds and fiduaiaryi fL ric s, even though tt a Iaiter are EI) cdu ded from the gCR Eirrin"Brii-wic a finaricial stallEirr Eirils. Major individL al govennmiental and enterprise fL nds are nerlorled as sEiparate COIL rr ns in the fL rid financial siaiements. C. IV ciasuremenil locus, basis ed accounting and iinaricial statemerill presentation llt Ei government -wide financial staternients are reported using ttl a economic reiciources measuremEirnl focus and It a eiccrual Basis of accounting, as are ihEi pnorlrieiaryl fL nd and fic uciary (uric finaricial staterr enlls. Revenues am recorded whEin eannec and expEinses are recorded wt Ein a liabililly is incurred, regardlEiss of It a liming of related cash flaws. Rnorlerly ia)es ane recogniaEic in the year for wt ich 1hEiy ane lebi0d. Gnarits and similar items are rEiaagnized as revenue if all eligibility reqs irerr ents imposed by the pnovidEir have beEin miei. Governmental fund financial staterrents are reported using 11t a curneirnl linanciaJ resou Ices measurement locusi and ihEi modified acauaa/ basis cd eicccurnling. Re�enl.es ane recogriiaEid wtEin they ane bott rrEias1.rable and availatle. Re%enues are considEirEid 1a to a%ailatle if itEly ane collected during the current perioc or soon Einougt theneeiftler is riay liabilities of the current period. Far this pL rriosE1, the County considens revenues to t Ei a%cilat le if they are collected within 60 days of the eric of 1t a eL mierii fiscal period. 9)rlEinditures generally ane recordec whEiri a liability is inCL rred, as under accrual accounting. HowEREir, debt seruueE1, Corr pensated abserices, claims and judgments EDrienditures are rEicorded at the time SL ah payment is c L e. Fic L ciary (uric firiancial staterr ents anEi nE1porl Etc L sing the economic resou rcasi measiu rameml loculi grid it El accrual basis of accounting. All fiduciary) fL rids ane agEiricy fL nds. ThEi Couriiy t as c elermined the following furic s as rr ajor governmien1lal (uric s: GeriEmal FIL nd. Tlt a financial resources cd the general government are caaoL n1led for in it Ei General FHL nd, e) aEip111t ose negL ired to bG accounied for in ariolhor fund. StEirifl's Oflice. It a finariaial resources cd the Sheriff's Office ane acaaL n1led for in it Desct u11Eis Clounty SltEirifl's Fund. This includEis ito admiinisiration, imestigaiians, painol, aaniactlions and searat and rEiseLE11 activities of the EE t erifl's Office. Menial Healih. The firiancial resources of the ClaL nty's rrEinllal healit trGairrieril programs fcm aCL llE1 care, at ildren and families, alcohol aria dnI. g aria dEI% Edopmental disat ilities. Road. The finaricial nesoMIEis of the County's Road ❑Eiparl merit used ilon 11t e t L ilding, repair and rrainlEiriance of It a Clot nty's roac a, bridges, CIL I%Eirls, s11110el ligt ling and c rainage. Rrojeci Develocirreril. The finaricial rEIsal raEis related to the County's rpioject dENEdopment activities. -28- DESC HUTES C OUNTYI, ORSGON NOTBSI 710 FINANCIAL SITATEMBNTS UNE 30, 2009 Enterprise Furic S —lit a County f as dEllenmiirlEld that t off of its enllElrprise cicliviliElsl are major. Solic Was1El accounts ilon if El operations tail it El COL rlly's sanitary landfill aric transfer station sites. Fair & Bxpo CIEInIlEIr accounts for the operations of the Clclunlly's Fair 8 D Kao CEIrtEui, including tf a annL al county fails. Additionally, the County nerlorl s it EI following fund types: IMEuinal service funds acicoL rii for building, ac minisinaiive, finance, legal, personnel, information iechricdogy and incl, nariCiEl SermiceS providec to oil' Elr Col. rliy c epartm Grits on a dost IiElimlt ursem ent basis. Agency fLrids are used for hacking various activiilies inclLcing the accumulation and distribLtionl oil pnorlElrly la)es; resources of faxing cisinicts, Elsanow for coninacltor reiainagEl and developers, funds prion to adjL c ication; c isinit ullion oil #e State cd Onegonl's ciom mon S&001 fL nds, inner -govern rrlElrlial law enlilorcement acilKiliEla, justice CICILrl; and sanious cdhEln C:oIIEICIlion araC esclrow agent aciKiliElS. Anis ate -sector standards of acicoL ruing and financial IlEirlorl ing issuec prior to ❑EICIEImit EIr 1, 1989, generally are followec in both the go%ElrrimElni-wice and rpiciprietaryl iluric ilinancial Statements to the extent that tfose aiaricards do not conflicit Wit on contradict gLidancle of the GovElrrlmenial ACiciol.rliirig Standancs Board. Govennments also have the option oil following SL bsequerli rpii%aie-Secitor gL idancle ilor their business-tyPJEl aciNiiies arid enterpriSEI krids, SLtfeci to this same limitation. The County has elElclted not to follaw SIL bsequent privallEl-SEICdor guidance. AIS a gElrieral rLle, the efilecf of irlierfund acii%iiy fas beEln eliminated ilrom the government -wide financial statements. Exceptions to tf is general rule ane cf arges betwElen ihEI irternal SElnviiCIEI funds and various o1fElr funcltions of if a County. Blim iniailon of 1hEISEI charges would distort if a Ciosis reported for the varioL S funcltions concerned. Amounts reported as ppiograor HER Elnues incdL de: 1) cf arges to cusiomers or applicants for goods, SeRIiCIElsl oli pnivileges provided, 2) clperating grants arid cioniritLiiciris aric 3; capital gilarlis and contributions, including spElclial assessor Elnis. Irternally dec icalElc resources are reported as gElrleral nevenL es nalhEln than as piiagram nevenL Els. L ik ewise, gElneral revenues inclL c e all ia)es. Operating revenLea and expenSEIS are reported sepanately from rion-openaling items in ire Riopriellaryl Funds. 0�10raiirig rEI%Elnues and expenses generally Iiesuli frarri provicing Services in cionineciion Wit a proprietary) iluric's pninaipal on-going operations. The principal openaling revenuEIS of Scdid Waste and the Fair 8 Bxpo Center are cf arges to customElrs for Senviiaes. Operating experlSEls for the erlielipiiise funds and irlielinal service furic S inclL c e the acist of !`pica% iding SerAces, adm inistralIK EI experlSEls and depreciation on capital assells. All revenLEls and EDrIenses not meeting this definition are rElporlElc as rionl-clperating revenL Els and expenSElS. D. Budgeil Polia Budgets aIle prepailec on i f EI m odifiec accrual t alis for all funds. Bxcept for the FidL diary FL rids, wf ich account ilor "pass -11:1 rough" transactions, the Courcy adopts annL at budgEts for Elacf of its ilL ric S as regL ired by state law. lir EI resolution auif orizing appropriaiicins ilon Elacf ilL rid sells the level ty wf ich experic illL res cannot legally exceed appnorpiiallions. Notal pEuisonal SElnviiCIEls, materials aric serviiaes, c ebt serviiae, ciapital outlay aric offer expendiiulies by derlarimerit for Elacf 11Lric are it El levels of cioninol eaiatlishec t the IiesolLlion. life -�I9- DESCHUTES COUNTY, OREGON NOTIBSI 110 FINANCIAL SITATIBMBNTIS JUNE 30, 200EI COL nty's cic blisheic budges contains more specific detailec irifairmaiiori fon the above meriiioried expendiiune oaiegories. L riexpecileid ac ditional nesoL rcieis IT ay t ei adc eid to it ei t L dget througt the use of a 31. pplemental t L dget and appropriation resole iiairi. Original and sL pplemental budgets may be modifiec by the use oil appropriation transfers between the levels of control. Much transfers regL ire approval of it ei Boand of CICIL riiy Claimmissioners. Apclropriations lapse at yean-end. E. Assets, liabilities and riet assets cii eguilly 1. Cash anc Cash eqL ivalents and Investrrieiriis Cash and cash equivaleinis include arrOLrills I-eild as deimarid declaisiis and by the Laicial Go�errimerii Investment Rool. The cash balances aril substantially all func s ane gaoled and invesieid by the Coc riiy )treasurer 11or the pLnclosei of iricrGasing earnings itrawgh investn'ON acitivities. Iri�estrrients area reporled ai fair %slue as cd , une 30,'91006, t ased on miarket prices aria include accrued interest. Barnings on the pooled monieis are appori ioned and cireic ited to the 1L ric s m onit ly, based on the Eiveirage c aily balarioeis of each parliciclaling fund. 2. Receivat les and payables All trade and properly ta) reicieiivables ane shown riell of an allowance for uncolleciit les. Nalles receivables in govenrimental fL nds includes lamins that area nal expecieic on act eduleid to be ciolleaited in it a sut Sequent yean. llre CoLniy is reisponsiblei for 11te assessmeirii, colleciiairi and apporliorimerii oil property saxes for all junisdiciiarris within the County. )taxes ane levied as of my 'I t Wised on assesseid valL eis as of anuary 1. Rroperi y tax payments are c L e in ihnee equal insiallrn ents, on N overr ber '15, February) '15 and May 15. A discount of 1°1% is a%ailat le ill saxes Eire paid in fL II t y Noverr ber 15 aria a c iscount of '91% on the unpaic balariciei is available if ia�ea are paic iri full ty Feibruary15. Rroperly iWEls beciome a lieiri on the properly ori ,L1yl. 3. Inveriionieis, prepaics and other asseiis Iriverlonieis area valued at cosi using ite llinst in/first out QFIFO) rreltod. The only rraienial inventories of ite County ane accounted fair in the Road FIL rid. Clerlain payments io vendors refleicit cosis applicablei io future accounting periods anc Eire reiporieic Ess prepaid item s. Ott er assets include prepaid pension costs, c efeirrec deet 1 issuance and det t re11L riding costs. 4. RElairicted eisseiis In accordance with 11te iermis and agneeimeriis of some long-term llinancings, cieiriain asseiis are resiricited 11or future debt semiiaie paymenis. We County finst applies resiriaited resources where ars EDrleinse is incurred ion pL rposes for wt ich both nestricieid and L nresinioted net assets ane available. 5. Carliial assets Clapiial assets, which includes propeirly, plarii, equipm einll and infrastructL re (e.g. roads, t ric cies, sic ewalks aria similar items:, are reported in the applicable governmental or bLsiriess-type aciiviiies colLmns in the gas%eirrirrieirii-wic a statement of net eisseiis. Cacliial assess are c efined by R a County as assets wish an initial iricividLcl cosi of rrairei 11f min $9,00(1 and an estirraiec usefLI Iille in excess of two years. Such assets are recordec at t isioricial oost air esiim aieic historical cosi) if pL rail EMEid air construciec . The Coy riiy neporis irilrastrL clure assets an a network and subsystem basis. Accordingly, the amioL rias spent llor the constrL cliori or acquisition ail inilnastrud ne assets are capitalized and reported iri ilei dovernm eini-wic e finarioial siaterrients. In the case of the initial capitaliaaiiori oil gerieral infrasdrL alure assets Qi.e., tt ose reported by goveirnmenlal MiNiiieis; tte County chose to include all eLaih items acquired or significantly -30- DESC HL TES C OUNTYI, ORIEC ON NOTES 110 RINANCIIAL STATEMENTS U N 8 3CI, 2006 construciec in fiscal Years ending after , une 3CI, 198CI. -9t a County was abler to estimate 1' El F isioniaal cost for it El initial replotting of these assets througt tack trending (i.e., esilimaling ilei CILrrEirii neplacerrEiril cost o1 the infrasinLeture 10 t E1 oacliilalized anc Laing an appnoclriaiei klriCIG-level inc ex io deiflaie tF a cost ilo the acgL isiilion yean) and beginning balances have teen restailEid for Rei addilion of general infnastruciL nEi and their associated nights of way. As ft a COL My constrL cds or aogL ires additional oacliilal assets GaoF period, inolL ding infnastruclL lIG assels, they are capitaliaec and reported at t islo0cial cosi. The cosil of normal repairs and mairilenance tFat do not ac to rite value oil the assEil on malenially extend aseEil lives are not capitalizEid. 13onated capital asseils are rEioorc ed a1 11F eir fain values at the date of dorialion. Firoperty, plant and Oquiplmeril is c Eipreciated L sing itEl silnaight-line mett od over the following estimated useful lives: Pleseis Y Gars BL ildings 30-60 BL ilding imiprovemienils 10-15 Land improvements 10-30 BcIL ipment and %Eit icles 3-20 1nfrastnL ctlure '9I0-50 6. Comipensated absences It is DesohL ies COL Mi 's policy to permit employees to aocumulale earned t u i L nused vacation, ilimie management i1a leave with pay program, iriolL ding siak, vacation, faro ily emergency and corn pensailoryl tirr e) and sick leave. A Hat ility ton tF a vEMIled porlion of SL cF leave is reported in It a proprielaryl and government - wide finarioial silalemierils. Bxcept in the two oasEis as nolec t elow, no liability for unplaid accumiL lated sick leave is recordec because tF a Courily does not pay sick leave when employees separalEi from SGrAciei wilt lhei COL My. Bxcierllions to non-payment oil sick leave ane: 1) N on -represented employees receive one-halil of their sick lea%G earnec 11f rough J L ne 3CI, '1994, and 221' Employees wt o are m Eimit Eire of it G FIL blio Work s L nion receive one -t alf of it Gir siak leave upon seplanalion following at least five years of service. A liability fon the vested portion of vacation, siak Iea%G and lirre managerrkinil is reporlec in Re proprietary aric the governor ent-wide iliriancial stall Eirrkinis. i. Long-ilEirmi obligations In 1f ei govennmeril-wide stalarrierils and the proprietary funds statemients, long-term det i and olhem long- Term obligations aria reported as liabiliilies in the applioatle gMEmrimiEinial aciiviilies, business-INPIG aciivilies and ppiorlrietaryl IlL rid type statem Eirii of net assets. Borid pnemiiL oris and iseL ance oosts are c efemiec and anodized over ihEi life of the bonds using the straigf 1 -line method. 8. Fund equily In It a fund stalEimierils, govEirrirrienilal iluric s rectors reservations oil fL nd balarice ton arty amounts that are riol available for appropriation on are legally nEistricted t y outside parties for use ilon a specific cIL rpose. II — 8SMMNARDSHIR, CIOMFILIANCI8 AN D ACCOUNTABILITY A. Budgeillary Iriformiallion On an annL al t asis, each dEipartmieril oil itEl Couriiy submiiis a requested budgEilec , wF tch incdL des estimalEic revenL es aric appropriations, 10 It a Budges OffioEir, who is appoirilec by 111`0 Board of CouriN CommissionEme. A proclosEid t L dget is prepared by fund, oategoryl and line item activity. The cpioposed buc geil includes iriilonmation on it El pasil three years aric eslimiated resOL noes and requested arlrpiopriations for the ensuing yean. -31- DESC HL TBS C OUNTYI, OREC ON NATES TC RINANCIPL STATEMENTS U NO 3CI, 2006 The proposed t L c get is preciented by if ei 81. c ge'i Ofllicer to the Budgell Committee. The Budget Committee holt Si Kµ blia meetings and may make eF anges filo the proKloSieic budget. T1 a Budget Comm ittee submito the bL c geil for adopflari io the gch emning boc y of tF a County. T1 a governing body announces a public F earing, aric after comic eying mat9emsi discussed, may make cF angesi to the bL c get Klnior io its ac option. Such charigeiSi caririoi exceec '10% of the appporpiiailions of the applrovec t i c get or a eF ange in the amount of the ad valorem iaxesi without nes- publieaiian of ihei bL c clell aric anciiheui put lic F earing. Afller iF ei t L dget is adopted, cF angesi in appropriations are sometim es riecesciary. lll- ei governing boc y may make addiiicirial appiiapriationsi to 1) expend rieiw grant revenues receivec c uring the fiscal yeah, 2) adopt a suppleim eiriial bL c get for ciaaL mieirieeiSi or needs riot foreseen ail tF a lime Re e t L dget was adorlied and 3) appinove appiiapriation inarisifers. It ici, however, illegal io overspend an appropriation. In accordance wish Eiiate stair iesi, appropriations anei approved before ft a beiginnirig of the fiscal yeah and ileirm iriaiei June 30 of the year cd approrpiiailion. Brim m t rariceci are not neiporl eid in the financial sitaileim eiriis. B. Excess of expenditures over appropriations Fon tF a yeah enc ed JL rie ;JO, 20CIE1, expendiil. IIEW exceedec appropriations by eaiegoryl, ihei IENel of budgetary control, as follows: Materials wind Services La Hine Iric uciirial Original BL dclet $ 520,01[10 III. DElIAILBD NOlIIEIS ON ALL FUNDS A. Deposits and Investments Deposits Final Budget $I 522,000 Actual $ 1,179,69'1 C ver- Elxpenditurei $ Q697,691) Cusilodiail Credit Risk. Cusicc ial cmeic it risk is the risik that in i1`0 event of a tank fair re, the goverrim eni'si c epositSi may not t e returnec to H. The Couriiy's irivecHment Klolicy, in corn pliarice wish Oregcri Revised StatOEISi, Chaclier 22195, r0quiresi that the CoLrily'si ceipositEl Witt varioLSi finaricial insilill.iicrio be covered ty Fedenal Depository InEll rance. -no cpio� is a if a addilicrial protection reqs fired by ORE 295, the Clounty cbiained certificaiElEl cf rlarliciclaiion frcm collateral pocd managers. EeMriilies in the Klledging bank's name f aving a %slue of not 1EISS1 Ilan 25% of the amount oil tF a eeirlificates. lR ecie SieieL niiieci are held t y a CIL sitodiari for ihei beiriefii of the Coy rHy. BalarieeiSi in excess all # a FDIC insurance and 29% of ihei certifieaie anei consic ered exposed to cusicc ial risk. As of Junes ;JO, 20CIE1, $7,78EI,62EI all the County's bank balance ail $210,455,904 wao exposec to CIL Siiodial CHIC it risk. -32- DESC HUTES C OL NTMI, ORIEC ON NOTESTO FINANCIAL STATEMENTS UNE 3(1, 200EI Inveis I rr ents As o1, L rie 30, 20(16, tF a Count) hac the llollowirig irIN EWirr i aric maturities: Inveistmenil Type U.S. ageriaies Commercial claper Staie iri�esitrnent pool Total Investment Maturities Kiri years) Rair Value Less than 18 rrths 18-24 mths $ 68,042,504 9,798,257 3,916,975 $ 81,757,736 $ 62,141,244 9,798,292 3,91-18,9715 $ 75,85EI,43EI 91 5,901,300 91 5,901,300 lmleresit Raffle Risk. Interest rate risk is the ri,4 if ai cif anges iri interest rates will adversely afilect 111`e fair alue all an investrr ent. As a mearia of limiting its e� closiL rEi 110 fair value losses anising frorr rising interest rallEW, the County iri%eaiment policy requires that a rrinimum cd 80% oil 111e Coy rilly'si investment portfolio have rrair lIME a of 18 m ontl'a or 1033. The rern ainirig 'I0% of the Couriiy's investor enisi must have maturitieci of 24 rn ontll a on less. Cnecit Rkik. Credit nick is the risk that an issuer or other coLriienclariy to an investment will not fulfill its obligation. Oregon Re%iaed Statutes, Chapter 294, authorizes ire Clounty to invest in obliclations o1 ire United Sliaies 11110a,91. ry and United SItallEisi Clovernm en11 agencies aric instrU or Einialities, certain barik ears' accieipiaricieia, rapurchase aclreementa, cEirlairi higl`-grade ciom mercial pacler aric corporate k grids and obligations of states and muniaipaliliEW. Ike County's investrrent policy has keen acicpio%Eic by ItEi Clounty Cloormisasion and sclecifies the CoLrily's investment objecitives, nequired diversification, certain [irritations and reporting requirements. These reicluinemento limit invesirrenis in commercial paper and ciailporale korids to 30% cd itEi tonal portfolio and 1% in ariy one corporation, su.baidiaryl or afliliaie. Commercial pa{rleir and cioncloraie bonds must also ke in the iocl two raiirigo issued ty riationally recogniaec aiatistical rating organizations QN RSIROsi . As of June 30, '21006, #e Couriiy's irisestrrenta in commercial paper were paled A'1 by Sltandanc & Roor's and F-'1 by Fitcl' Ratiriga. Ike Claunty'a iri�estrnenta in U.S. Gc�enrimerit agencies is limited to 35% all the portfolio and 9(1% iri any single go%Eirrirreiriil sponsored enterprise. The COLriiy's irI%EMIlment in t1l a Oregari State Ureas i. rar'a iri\ esiiment pool is not rated and is treated as a ciWit Oquivaleril on the Sltatern ent of Net Asoeia. C uallodiail Creak Risk. Custodial ChiEK it Risk is il' a risk tF at, in if a EI%eriil of ihEi faill. re oil tF a coL ritEmclariy to a transaction, the governrr ent will riot k e able to recover t1l a value of ari investment on collateral securities in the possession of an outside clan y. Ilr a County's investrrEirii policy provic es it t ail k rok Eiddealera and finariciial insiliMionsi meet cerlain qL alificall ions, whief ane reviewec aririvally. C oriciE ntral6ion of CnE diit Risk. Cloricenhaticri of ciiec i1 riak is the nisik of loss attributed to it e or agnitude of a go�eirimerii's invesimerit iri a single i,901.er. lite CoLriiy's in\ealment policy provides Mat the maximum t11 at may be in\ Ewied in ariy one iMiL er, as a percentage oil the 1L ric's total iris esitrn enta, is 100% for U.SI. Ilreiasil. ry, 75% for U.S. Governrn ent agenciEW Wit 50% of it io am ount in ari ainglEi clovernm eni s pariaored enterprise, 100% in the State oil Oregon Irivesiiment Rool or it e or a) ior L or irr rlosied by siiate statute, 21% in CertificaiEW of Deposit Wit- 3(1% of this arrini in ariy single gLalifiec financial iriaMution, 25% for Banker's AccEipiariciEW with 3(1% of this amoLrii in ariy single qualified financial institution, 30% far Clam mercial paper and Cloncloraie nollEI3 with 9% oil this amourit in any oriEi concloration, sic baidiariea or afililiatEIS, 25% for State and L oaal GCR Eirrim eni SlecL niiiesi, 29% llor Repurct ase Agreerr i with 10% oil this am OL rii in any single -33- DESC HUTES COL NTMI, ORE GOh NCTESl 710 FINANCIAL STATEMENTS JUNE 30, 200EI qL alified lliriancial institL lion. On , une 30, 221006, 11f EI Courtly dic not hold im eslments with arty one issuen that a>'aeaced these limiils. Aone,k n1 Cunnency Risk. -We County's investment policy prohibits investments that are not L .S. c ollan- denomiinated; therefore it EI COL nlly is not exposed to this risN . S. Recleivables RecleK ables as o11 yean-enc for it a miajor funds and the nonmajor, internal service and fidL cliaryl funds, in the aggregate, inall. c ing the appliclat le allowances for uncollElcdit le aciclOL nis are as follows: Notes arid clorliracts receival le are sit own riell of a $398,519 allowancie for L rlcollecltit le ac1c1OL rills. 11f e L nearned arlc c eferred re% Einues reported on it a governmienial fL rids t alartclEl St ElEl1 are eithen (a) revenues IT all ane earned but are not available to IigL idate list ilities of the current perioc or Qb; amounts that have been neclei%Elc but not yet earned. Pt it Elrid of the current fiscal yean, itEISEI two componerlis were as follows: General :Iheiliff Nentail hElalih Flnojeclt c evelapin•lent Nclnrrlajon funcs TOM Uneviine( zinc Delfelrned RevenuEls L nzlvailat Ie Fain & Nonmajon Mental Flnoject Solid Expo and Others Ta'lal Clenenal 9herifl Health Road Development ante Center Funds Notal Rropertytaxes $ 5.19,604 $ 433,798 1 $ 9 $ $ 66,539 $ 733,255 $ -1,353,154 than: ient ra a m to xe: - - - :13� ,134 - 769,749 369,749 Accounts '112,752 48,017 528,538 216,768 - 669,'179 23,299 1,6.13,029 3,24'1,534 Natea an(Iaantnact! - 2,(18(1,821 81,023 3,308,430 3,221,841 - 1,872,309 5,211,762 Assessment - 31 991.1,465 782,858 782,858. Notal $ (1(12,356 $ 481,773 1 609,561 $ 216,760 $ 7,308,430 $ 669,119 $ 89,838 $ 4,97.1,200 $ •10,959,057 Notes arid clorliracts receival le are sit own riell of a $398,519 allowancie for L rlcollecltit le ac1c1OL rills. 11f e L nearned arlc c eferred re% Einues reported on it a governmienial fL rids t alartclEl St ElEl1 are eithen (a) revenues IT all ane earned but are not available to IigL idate list ilities of the current perioc or Qb; amounts that have been neclei%Elc but not yet earned. Pt it Elrid of the current fiscal yean, itEISEI two componerlis were as follows: General :Iheiliff Nentail hElalih Flnojeclt c evelapin•lent Nclnrrlajon funcs TOM Uneviine( zinc Delfelrned RevenuEls -34- L nzlvailat Ie lienal Unelzmnelc Fln(iAElry Contnzlalsaf Spleckil Ta'lal arid Dekili c Taxes Lclalns Sale AssessmElni Unavailablel L nuarmid Revenues 91 3f19,22171 399,231 91 29CI,3:161 $1 EI89,EI73 3;14 ,'1.14 - - - 33M ,134 - :13� ,134 81,0123 - 811,01.1;1 - - 2:1,21116,6EI8 - :1,2171E1,668 - 3,2716,668 288,094 2,(18(1,821 1oci3OE12 7811,(19(1 3,221,841 3591,'1(19 3„18(1,9148 31 991.1,465 $ 2,116111,(15(1 91 X1,376,71110 $ 782,(15(1 91 3,3'12,91(13 91 6491,445 $ 7,EI612,2k8 -34- DSSCHUTES CCLINTY, OREGCN NOTBSI TO FINANCIAL STATEMENTS J L N E 30, 2C106 C. Other emsets Other aSSEiis inGIL c e t oilf ciuuneril and non -cis unerit aSSEiis. Olhen AsSEiis — Long -Term will be amor iaEic an a elnaic11111-line basis ovEir the perioc tGriefiled. Ott er Asisieitc - au uueiril Pllepaic item: Oil Eir Asisietc - L ona-Term Pnepaic HElrisiori Cos It SEIIIi6S 21002 SEIIIies 2004 Total PrElpaic Perls icin C cis -1 DEderued C of i cif Is s uarioe SEmies 20021 PElrisiori Bciric SEmies 2003 Fu 11 Fai-IT 81 C nedi'l SEmie: 2002 PElrision Bciric SEmie: 2009 Full Fai-IT 81 C nedill SEmie: 2009 LID Tcltal Dleferruc C clst of ISE L ancEl CIEIfEumec CoE 1 cif Reilu ndec Det 1 REiluric iricl SerieE 20021 Rleilu ndincl COEt of Is Su arioe Bend L it rary, SerieE 20(13 Reilundiricl COEt of ISE L ance C Clq Refu riding SeriEIS, 2004 Refunc iricl COEt of ISE L ancEI HHS)IBJCC REliunc irig SEmies, 21005 REliunc irig COEt of ISE L ancEI Total DeilerrElc C cast of REIfu ric EIC C Elbt Total 0 -Ter AE sells GovElnnmerital Bu s inesE -TypEI Aciti% i1 ieE Aciti% ii ie: To-lal $ 1 EI,2< 21 91 - $ 1 EI,2< 21 4,8(11,81A - E1,1 c171, 7EIE1 - 1(VIgg,E113 - £1'1,199 9:171,868 1213,(1(1'1 E121,9M '10,9715 E125,193 4713,21713 36,865 2196,2172 6'1,851 '1'17,290 43,993 223,5'11 '123,3'19 1218,3821 90,4 (13 1 rlg,na '1,2140,8CI4 71'1,2196 11C1,699,61-1:1 'I ,CICKEIE18 1,376,174 1,312,060 2,688,234 $ '12,917,222 $ 1,491,855 $ '14,409,077 -31- DESC HUTES COUNTM, OREGON NOT13S 110 FINANCIAL STATEMENlIS JUNE 30, 200EI CI. Capital asslety Clarlital aslslEll add illy ion ilt a year exited J 1. rie 30, 2008, was as follows: Primary GoyernmET11 Capilal assEits, nct being c epoacia'lec: Land Constnualicn in pncgness Tctal uapilal assols, ncd being c epfmaialec Ca1Fli'lal assets, being depneciatec : Buildings zinc irripiavEimenIs Land irripraverrients EquiFlmenl and Whicles IntGiasiructure 11cr1al capiial assets, being dEipuecialEid Less acculmulatec depreaialien fcr: Suilc ings anc irripnovemionis Land impravorrenls Ellquipnieni zinc vehicilus Inhiaslructure 1laial acaumulaied c eppmaialian Molal capilal asseis, being dEipneciatec, neo Gavernmenlal activiiies cziplillal assets, net Business-Ilype aclivilies: Claplital asseis, not being depneciatec : QRaslaied; Beginning Balance Increases Damoases Eincing Balance $, 'I(1,9.12,a1•I $I 346,(17121 i1 111zmal i1 'ia,E159,393 1,40,487 2'1,1,16(1 (1,461,111) 21421,291 •,21,01 SO% 59E1,21321 (1,48a"I'la) '11,(1971,6(14 CaAlital assEds, being cepreuialud: 338,5371 (1,108,415) 51,71111Ei,Ml 2,,19(1,2157 1199,678] 99,97CI,9Cl2 3,E194,�I9�I 02,0,94 'I ('152,9(10; 3,7,14,7133 221,438,98:1 2,198,869 11,112,4871; 23,989,3E13 44,aS12,.W1 'I,E16EI,2(ICI - 49,960,4 43 127,9E1•1,E143 6,04(1,263 (1,300,665) 133,2''1,141 (8,839,E16E1) 11'1,313,2111 ;19,541 cici,a971,.137) 11988,128) 1141,8081 78,791 11,a9•I,,IC11) Ill 3,31[14,888) 11,1,071,8221 1,a34,13(1 11.14,118,:18(1; (,14,8213,364) (1,3721,ao•I) - (26,•19S,A,11) 71,996,148 (1,884,619) I"IE18,dEli (5'1,632,3a3) EIa,10C19,699 1,x159,644 (192,201) 8'1,569,13EI 11 M,(12;1,193 91 0,313,8716 $I 111,672,;127) $ 0,666,341 Lanc $I 1,893,90 - - $ 1,89,1,90�I Clanslrucilian in pnugress 1,I29,33a 1,239,393 2,5CIE1,173 Tcdal aapilal assets, nal being depuecialed 3,123,278 1,239,393 - 4,d 0,0,679 CaAlital assEds, being cepreuialud: 338,5371 (1,108,415) Tctal zlccumularlec depuecialicin Buildings and iniprcvemenls 21,403,97.1 6,19(1 (E1,216a,71. Land impincvenienls 1d,4mxia •149,E159 - 14,EI29,EVl9 EquiplmenI and vehicles ',623,59a •148,371(1 (393,703) 4,'•IEI,E1171 Tcdal caAlital assets, beincl depreciaiac: 0,907,391 3C1d ,3719 (393,71(13) 40,' SEI,4,171 Less accuniulalEid c epineaialian kin: Buildings anc irriplrcvarrents (1,1,204,91[16; 11, 43,654 ) II.I,6521,9E1a; Land improvements 13,2d i,aw1 11694,993) - iruia1,aa,iI Equirlmonil and vehicles (1,714'1,949) (31[1°1,(163) 338,5371 (1,108,415) Tctal zlccumularlec depuecialicin (7,'193,943) (1,403,31 Cl) 338,9371 (E1,216a,71. Tcilal caplilal zlssEits, beiing clopreciaied, net 33,313,4CIE1 (1, m,93'1) (19,•1E16) 3 1,'199,711'1 Bus ineiss-typle aalivillies uarlilal assals, nEd $ 36,436,687 $ 171EI,86EI $1 (118,166; $1 3E1,998,386 -36- DESC HUTES COUNTY, C RIEGON NOTES 110 FINANCIAL STATIBMENIIS JUNE 30, 20CIE1 Depreciation expense was (it arged to functions/prograrr s of the primary governrr ent as fallows: Governmental activities: General clovernment 21,04-91 General semices '1,64CI,938 County noac;i 1,779,511 RL blic proteclian 964,071 Health and welfare 73,261:1 Capital Assets t1eld by ifa ga%errin-ieni's internal service funds ane chargec to It El vaniGL s functions based on it eir L ciage of the as;iets 2'17,5'1 Cl Accumulated depreciation far inledund tran;ifers 188,201 Total c epreciation e�pense - govennmenlal activities $ 4,884,6'19 Business -type activities: Solid wa;ile $ 639,022 Fain 81 Expo Center 714,822 Accurr a lated depneciation fon interfund 11ransfens 53,465 halal depreciation expense - business-tNrle activities $ 1,407,309 8. Irillerfurid Activity Interfu nd Transfers: TnansfersIn: Rroject 0ev Fair 81 Non -major Internal N ante I and Expo : nd Cltt er Service General St a riff F ealth Road Debt Reserve Center Funds Ikm ds Notal Iransfeus Out: General Fund $ $ 435,099 $ 1,273,022 $ $ $ 300,000 $ 9,209,380 $ 2841,339 $ 1 1,501,660 St a riff 230,000 - 230,000 Mental Fealth 150,000 '150,000 Roa(I - 90,000 - 900,099 Rrajeat Development - 1,110,681 14,324 1,125,099 Solid VI aste - - 20,000 - 20,000 Nan -major Governmental 183,452 7,7'19,000 581,430 329,000 150,000 205,230 3,727,654 48,000 7,439,788 llotal $ '183,452 y 3,890,900 $ 1,854,452 $ 329,000 $ 300,000 $ 505,230 9 '15,197,715 9 346,583 $ 2'1,366;13'1 In1lEirluric transfers are a 1lilized for It a ilollowing purposes: General furic transfers to certain special rervanue fu nds regl. iring additional nesoL rc1E19 ilon operations; openaling fl. rids transfer la debt service funds to meal annL al det: i seNiiae recluiremerils; and transient room taxes are transilernec la ItEl c F eriffls fund to supl:larl operalians. It a interfi, rid loan from Corr m l.riity ❑eN elopment Reserve to the Newberry N eigl- t orl-ood fund was used la Flra%ic a working caplilal for it ei dEl%elopment of 11F a Newberry N eigf t: orhood. Flroceeds from the ,ales of the c eveloged parcels will be used la repay It a iriteirlund loari. -37- DESC HUTBS C OL NTYI, OR 13C ON NOTES 110 FINANCIIAL STATEMENTS UNE 3(1, 200EI F. Lcing-Term Ot ligaticins Operating Leases — County as Lessee The County leases buildings aric ofilice feiailities and eqL iprnient L rider noncarioelablei operating leases. The total expendeic fon such leiasiesi fon the year ended J L riei 30, 2(106, was approximately $23(1,0(1(1. -ft a 111L lure minirrIL m lease paymento for iheSiei IeMIEM are as follow: Fis sial Yean Ending Jul. nEl 3(1, ,21(106 21(107 2(108 2(109 2(110 Total AlmioL rii $ '168,7(111 I'ICI,291 78,274 413,318 4,'123 $� 402,7'13 Opeiraiing Leases — COIL My as L easior -1111-e Coy riiy neGeiveid $800,177 in l0asie rental income for the y eiar endeid Junes 30, 221006. The Clouniy io expected to iiecicaive $9.3 million in nenial income over the rIED i eiight years under non-Gancielable leases. 111'EME1 leases anei ciancelat le if arinc al aclpropriations anei rioll includeic in il' ei lessee's arinual appropiki ion resolution. Capital Lec'ISIEISI 111'El COILMy has entered into a lease agneeirrkirii for aagL iail ion of peirsorial properly. Tll• ei lease is treated ass a capital lease; howeiveir, the lease io cancelat le if annual appropikiiiorisi are not includeic in the County',s annual appnorlriation neiSiolution. Amortizallion e�peinae on the ass EMS Crider cacliiSl leasee is included will• c epreciation expersie. The asset aagL ired ihnoL gt a capital lec'ISIEI is as follows: Gcivernrr ental Activities Asset: EqL ipment and %eir icles $ 1'14,546 Lease: Accurniulaied amorti3alion 28,631 Net $I 85,909 The future miiriimiL rri lease obligations aric tl1 a neii Klra,90rill value of il' OEM rriinimL mi lease Flat mieriis as oil Jurie 3(1, 2006, Eire as follows: Fiscal Year Snding urie 30, 2001 Less: AlmOL rill repneseriting irileneiSit on future payments FlneiSieiriil values of rriinimurri lease paymienis -38- Governmental Activities $ 22,282 88 $ '912,194 ESCHUT13S COUNTY, ORECON NOTEISI TO FINANCIAL S NATEMEINTS U NEI 34, 2006 Blonds and Certificalleis of Rarlicipaliori Hor both govennmiental and bl,siriezmci-type activities, 1 he County has issued GenElral Ot ligation Eloric s, Cerlificates of Rarlicirlallion (CORs) and Fc II Haith & Credit Obligailion,i all of which were issued io prop is e funds for 11f a acquisition and construction of major carlillal facilities, acquinei personal property and fc nd the pension liability. TF e COL riily also issues special asses amieirill c ebt ilo provide 111, rids for 111' ell corisinuction of sllreieis in existing nesic ential areas. 111' eisei bonds will t ei repaic fnorni amiounts levied against the rpiorlerty owneirs t eiriefilleic by 111' eisei irnprovernents. In the MUM that a deficiericry exists because of unpaid or delingceiril sIZleicial assessments all lhei iirnie a debt service paymient is cue, 11fe Couriiy muni Kpio�ice resources lo cover the deficiency until & er nesoL aces, fore) amiple, forecloSL tie pnoceFac s, are neiceK etc . Geirieral Obligailion aric Fc II Haith & Credil Clbligaiion boric s are dirEICll of ligations and Klledgei 111'ei fc II faith and credit of 111'ei Clounty. these are cierial torid,i witl ienmis ranging lhiomi 24 years to 30 years wit# increasing amount,i of principal miallcring eacl' yeiar. Glenenal Obligation and Hull Faith & Credil Obligation bonds currently OL istanding anei as follows: Purpose Gov eirrin-Urilal activities Gov eirrim Eirilal activities - nefuric ing 9usiness-ty Flet activities 9u.iiness-VyVlei activities - refunding Interes1l Rates Amiount 4.49-7.02% $ 42,089,62EI 2.96-4.z 3% 27,004,000 4.49-5.z 7% 9,7'19,839 3.87% 20,099,004 $ 98,904,469 Certificalleis of Rarliciplaiion cc mieriily outsiaric ing are as follows: RL rpose Inteiresl Rate.i Govenrimienial activities 5.41-6.40°/a Govenrimienial activities - refunding Z .0341.49°ra Limited flax Improvement Elorid:i oc nneriily outsiaric ing are a:i follows: RL rpose Interest Rates Governmental ac1liviiies 4.00-9.99% -39- plmiOL rill $ 1 '10,000 845,000 $ 955,000 Amouril $ 639,027 DESC HUTES COUNTY, OREGON NCTESI TO FINANCIAL SITIATIEMENTISI JUNE 30, 20(16 Clhariges in Long -perm Liabilities CIF anges in long-ierm abligaiians for the year ended , une 30, 2(106, ane as ilollows: Business -tune activities: Full laiih & orEcill abligaliars $ 8,853,419 $ - $ (1971,57171; $ E1,659,838 Due Within Unamartiaec prE m / (c iso) Ju ly 1, 'XIC15 Inareases Deareases . une 21a, 20aE1 One Year Cla% ernmenllal activities: 2,1,23(1,0(1(1 - il'I ,(1719,(1(1(1) 21,159,0(1(1 1,2caaaa C [aims 699,938 - 1E13,(131; 63EI,3(171 E13,63-1 Inilerrialservioefunic9 9I 1,669,C194 91 9,1'17,343 91 (18,425,32'1) 9I 2,71(1'1,(1716 91 1,983,516 Certificates of participalioni 7,360,(1(10 - (16,405,(100) 995,(1(10 285,000 PErisioni obligation fonds '12,460,396 - (135,9661 '12,424,430 44,520 Flu 11 faith & audit otliclaiions 30,7171'1,985 5,915,000 11,202,4231 35,484,'162 1,230,991 UniamortiMd poem iI Ileisa) '196,804 - 17,1381 '189,666 7,138 General of liclatior bor c s 23,264,185 - (12,083,'1501 2'1, 18'1,435 2,20(1,627 UniamortiMd Flnemiums 418,448 - (146,494; 371,954 4(1,494 Loar9 Go% E nnmenial Hunt s 400,000 - 150,000; 350,000 5(1,00(1 Limilec lax imhlnovEirrwrt tont s 1,137,499 - (1498,472, 639,027 88,00(1 CaFlilal IE asE s GO%Ernimerial 43,354 - (21,'161' 22,193 22,194 RE 1ireE h E allh insu uancE - 548,43(1 (1'13(1,389; 412,040 '1(14 ,53(1 C amAlE r sailed absE nCE s Go%ernimeniial funic s 4,692,659 4 ,369,059 (3,9(171,663' 5,090,059 4 ,126,33CI Ir tE unal servicE fL r ds 501,68(1 303,834 (12(IEI,49E1; 599,058 214 ,7114 $ 82,919,6(14 $ 2(1,24EI,6EIE1 $ (22,689,633; $ 8(1,479,6971 $ 1(1,41 Cl,(194 Business -tune activities: Full laiih & orEcill abligaliars $ 8,853,419 $ - $ (1971,57171; $ E1,659,838 $ 234,(1(19 Unamartiaec prE m / (c iso) 4 (1,1971 - il'1,318] 38,799 '1,398 C E r1E nal abligai ian t ands 2,1,23(1,0(1(1 - il'I ,(1719,(1(1(1) 21,159,0(1(1 1,2caaaa Unamortiaec prarrik ma 699,938 - 1E13,(131; 63EI,3(171 E13,63-1 A E tirE E h E alth ins nan tie - 4 9,214 1171,(129) 4 2,19(1 71,05 C arri FlE nsatE c at senaE s 2(19,112 3719,EIE1'1 (33'1,E19'1) 293,122 34 4,917 L andfill closu re anc postalasurE 9,3719,3171 E123,683 - 1(1,0(I(1gla - L sans 513,(1(12 - il'12,4 714) 5(1(1,528 '12,995 $ 4 '1,9171,94 -I $ '1,1[192,999 $ I1'1,(188,119) $ 4 1128'1,7184 $ 1,863,494 Garr l;Iensaled absences have teen liquidated t y the gay eunrr Eirilal and enlenplise k ric s for whi& the err p1loyees WF o Eiarned iF a corn perisaied at senoes were assignec . -40- C ESC HUTE S COIL NTV, OREGON NOTBSI 110 FINANCIAL SITMEMEM IS JUNE 30, 200EI Debt Slervicie Reguiren'ents ❑etl service reqLirementsi on Certificallesi o1 Rarticipation, Limited Tax Imipno�emierii Blonce aric Barids and Notes ai , une 30, 3006, ane as hallows: YEian Ending . u rie 3(1 2(1(171 2(ICIEI 2(1(19 2(11 Cl 2(11'1 201,2-3016 20171-202'1 20,2,0-2026 20,271-2031 2033-2036 2003 200EI 20(19 201(1 2011 20'1241C1'16 20'17-ma'1 2022-3C126 202741C13'1 2032-2a36 Clavernmeriial Aciiviiies C C Ps Ltd Tax Improvement Bands 81 Naies Pnincipal IntEmesi Prinaipal InlerEist Pniriaipal IWEinest $I 1189,00(1 $ 90,E 14 $ 88,000 91 27,518 31 3,932,138 11 2A4 MIEN 3(1(1,00(1 34,(171CI '1'10,000 23,780 3,71a9,163 Zaaa,719a 371(1,00(1 19,CIEICI '122,896 18,889 3,9a'I,CIa'1 2,394,1E12 - - '158,400 V,912 4,12'1 ,EIE19 2,EI93,:IE12 - - 33,000 E1,089 4,395,402 2,926,(119 - - '126,731 8,808 '17,804,4 '10 1 o,,Ia3,71E19 - - - - 8,925,9'10 7,994,3C1'1 - - - - '11,913,344 4340,311 - - - 8,925,CI34 '1,EIa5,C12'1 - - - - 2,851,935 134,1 E171 $ 999,aacl $ 99,944 9 639,027 g 99,996 g 69,439,6269 38,41'1,7145 BL siness Type AldMties C C Ps L-Ic Tax Irri navemenll Bands 81 N oies Principal InlerEist Principal Interest/ Pninaipal Intens i 1,446,964 91 1,29x,400 '1,9715,17171 1,1712,8,271 - '1,71'13,c142 1,114,193 1,844,242 1,(1971,(141 2,a0'1,13'1 98'1, 31 I2,E156,E132 3,9E14,E1C19 4,EI3'1,'143 1,071EI,333 - - - - 2,123,829 7171a,,299 1,986,242 398,E199 7133,a65 34,4 92 30,311,367 9 '1'1,982,414 Advance Refunding all Debt On Aug st '11, 3005, f0I faith and aredii t onds wene islal ed to nefund pon ions of an earlier issue L sed io firiance the construction of two built ings to be used by the CoLnly's Health aric Menial FEWItr ❑Eipar rrierils. Rroceec s from the new issuEi werEi placed in an innevocat Ie Trust that is lo be usec to service the fu111 re c eb11 negL irementsi oil the dedeasec debt. This refunding resulted in an economia gain as well aci a savings from nefunc ing. -Ute economic gain realized in 11 -is refunc ing was $1159,416 and the savings from 11h a refs riding was as follows: Cash flow requinEimenis 110 service defeased debt $ 8,429,595 Less: County ilundsi csEic to reduce debt 651,513 Casl- flow reqs iremienils for new debt 7,411,384 Net sad ings from refs riding $ 364,59EI -4'l - DESC HUTES COUNTM, OR SGON NOTES 710 FIN AN CIAL S TATIBMEN IS JUNE 30, 20CIEI In priar years, the Claunty delleasEld certain general of ligation t onds and certificates oil parlicirlaiian (ICIORs', t y planing tF a proceeds of riew geneilal obligatian bonds, CIOPs and Full Faith & Credit Obligations in irrEh aclat le 11rt stS to Flno� is a fon all future det t seRliCIE1 klay mems on it a old general obligation boric s aric the CIORs. Aciclonc ingly, it E1 trust acclCIL nt assets and tF a list ility ilon the defeasec general abligatian bonds and CIORs Eire not inC11L c ed in it EI County's financlial statements. At . une 3CI, 2(106, $40,185,00(1 oil t ands and $8,205,OCIO ail CORS outstanding aIIE1 consic ered defeased, wF ich includes debit dEllleasEIC c uring tF is CIL nleni yeah. G. S egm enil Inicirm atiain The County rraintains two enterprise funds. The Stolid Wasie Fund is used to account far the OrlElraiiarls of the County's landfill all Knott Road and 21" Street and inansfer stations laoaiec thnOLghout the COLr11y. The accumulation of resOL roes iF ai will be requined far 11F a closure and postclosure posts associated witt the sanitary) landfill are also aciclOL rilled fon in it a Stolid Waste Fund. The operations of tF a County's Fair 8 Expo Centen, including IF a annual clot nil fair, are ac1c1OL rlac fon in the Fair & Expo Center FL rid. Also accounted for in this fL rid is activilly nelalElc SeRiicling tF a general obligation boric, issuEIC in '19%, to finance the constrL clion of the facility) and the resources for fu11L re capital needs including the consilrt cltiorl of It e RV Park. H. Restatement and Fund Reclassiiiclaticin In accordance wilt ite requirements of GAISIB A34 "Basic) Financial Sltaterrents — anc Management's Discussion arlc Analysis — ilon State and Local GCI%E1rrirr ants", Capital ASSEIIS incdL de lrllnastrl ciune acquired between July 1, 1980, and . une 30, 2(103. Aldc ing the cost, less acicumulaiec c eprecialion of $12,939,3''19 requirElc a restatement of tF a beginning net assets of Governmental Activities of $12,2164,990. In prior years, one of the County's rr ajon fL nds, Rrojeclt Development, I- ad been reported as a capital projeclt fL rid. The County F as c eiermined this fL nd at ould be reported Els a special reverlL a func in ondElr to pliloklerly reflect its inienc ed PIL rpose. Also, Mo rlonrr ajon func s F ad been reported as capital plrOjeci funds t L 1 are now considenec to be speclial revenue funds. These are N ewbenryl Neighborhoad and General County Rnajecis. IV. OTHER INFORMATION A. Risk Management nhe COL r11y is e) posed to variOL s nicks of loss related 11a tori s; theft of, dam age 1o, and destrL cltiorl of EISSEl1S; errors arlc arr issions; injuries to err ployees; and natL ral disasters. -nt a County klL rct ases clomimercial insurance for prorlElriy coverage, fidelilly tanding, catasllnoklt is workers' comperlsaiian claims and stop loss an its rriedical/denial risks. It self insures against) losses ilor general liatility, most wonkens' clarrIZIGnsalian, medical and dental benefits, unemirlloy merit benefits and oihen risks. All openations of the CICU nty, as well as two county service districts QDeschlles CICU my 911 and Extension 4-•F;, par iclipate in the COLr111y's self-insunanCle pnognarr. lite Clounty self -insures its general liability, vehicle, work E1rs' compensation, urlerrployrrent and rrE1c ical/dental risk S. N eiilt er Black Butte Ranclh nor Sunriver Slermice Disfiflat pladiaiklailes and Desct u11es County 9'11 County Service Disiniclt's K1arliaipation is limited to urlerr klloyrrient benefits and mediclalilder111al. The thind party incl rance c1Ch Elrage obtainEIC t y tF a c1OL rly sermice districts not covened by if e CICIL M1 's self-insurance program Fad no significlant reductions in the 16% GIS Cil inSLiiancie CICI%Elrage in the past year. Settled claims have not excieeded incl rance coverage in any of the past three fisclal years. -42- DESC HU11ES COUN TY, C RIEGC N NOTES TO FINANCIAL SITIATIEMENTISI JUNE 30, 20(16 The County esiirraies liability 11on incurred IossEls 11cm rElpor Eic aric unreplarlec claims for gerienal and � of icle/11IEiell liability, work ens' aurrklEinsaiion and employee rredioal coverage. W o0 ffs' clam perisaiian, general aric vehiclle1lfti liability esiimaies are prirrarily based on individual ciase estirrallEls for rekloded clairrs and througt historical calla far unreported clairrs as C eterrr ined t y ihEl County's Risk ManagerrElrii c epartm erli. L iabililiEls arEl t eked on esiirrated ultimate COs1 of settling clairrs. Liabilities inclUC EI an arrck rill for Cllaims that t ave t Elen incurred but riot reported ijIBNRs). ZIF EI result of the process to estim ate 11' EI clairrs is riot an exact arrM ni aric acicicmc ingly claim s are revaluated pariodicially io consic er the effecis of intaiiarl, necierii Cllaims settlerrient trends and oil er ecionorr icl anc social facilcros. Each lurk makes payments to the internal sEWACIEI insuliariClEl funds, basec on ife estirrlailEic neec to pay prior aric cunrent Claims and io accurn ulate resources for future losses. 11hEI nEli assells, as of L rte 3Q, 2006, of the Insurance Fund hall iris liarice programs other than mec ical/C ental) allEl reported at $5212,163 and of the H ealth BElriefiis -must Fund (rr edical/derital; at $5,926,001. Changes in the Incl rance Func s' clairr IiabililiEls are as follows: B. Clam ilimients and coritirlgerit liabilities Me County is contingElnllly liable with respect to IEWIL its and othen claims incidental to ihEl ondiniary counse of ills oflElraiions. Claims covered by the Coy riiy's self-insuiiariCIG are reviewElc and losses are accrL ed based an the jL C grrenil of County management. Aciaording io Coy rely rranagElrrieril, based on advice of legal cioU nsEll with rElskleci to SLCI` litigation aric Claims, ul irriate disposiliorl tiff these miatters will riot have a material ad�ense efilecit on the financial flosilion or results cd County ciklerations. C. EmDlcvee Derision Dlaris The Clcu nil is a I`larl iaipating Orr ployer in it a 0iiagon Rut lic Brriployees Reilirernient S y stem ("FIBRE"), an agenil multiple-erriployer put lig Eirr flloyee retirerrent sysilElrr establist ed undEUl Oregon Revised Stam ies 23f1.640 that acils as a Ciorrm onI investrrevil and adrrinistralIN EI agElrii 11or public erriploy Elrs in the E tate of OrElgon. FIBRE is a c ellinied benefit Tension plan that prop is es netirement and disat ility bElriefiis, aria al cosi- of-living adjLsiments, and dElailt benEllits to members aric their teneficiariEls. BElnefills are establishElc by siaie siaiute. In ilf a 2003 legislative session, the Clregon L Elgislative AssEirrit ly CIIIEWIlElc a successor plan for PBRE . 11t e OnElgon RL blicl Service Retirement Rlan (" OPE RR"', is effecitive for all nElw Elrriployees hirec an or atter August 29, 2003, and appliEls to ariy inaci ive FIBRE rrierr t ers who return io employ rrierii following a six rr onllt or gilEIMEUl t rElak in sElrblic1E1. -nt a new plan consists of a dediried benEltii prognarri (if o " Rensionl -43- Health Benefits Insurancie Fund Tlnust Fund Tlciall Clairris pay atle, JunEI 30, 2004 $ 1,651,885 $ M7,929 SI 2,399,414 RY 04-09 clairris expense 466,535 0,817,423 7,343,998 FY 04-09 clairris paic 1,258,933 E1,7719,385 8,034,3-1 El Clairrs payable, , une 30, 2005 859,487 809,507 '1,669,054 FY 05-06 claims expense 1,221,277 7,896,06,51 9,1'17,343 FY 05-06 claims paid 925,645 7,499,67EI 8,025,32.1 Clairrs payablEl, ,L ne 30, 3006 $ 1,955,120 $ 1,205,950 $ 2,761,076 B. Clam ilimients and coritirlgerit liabilities Me County is contingElnllly liable with respect to IEWIL its and othen claims incidental to ihEl ondiniary counse of ills oflElraiions. Claims covered by the Coy riiy's self-insuiiariCIG are reviewElc and losses are accrL ed based an the jL C grrenil of County management. Aciaording io Coy rely rranagElrrieril, based on advice of legal cioU nsEll with rElskleci to SLCI` litigation aric Claims, ul irriate disposiliorl tiff these miatters will riot have a material ad�ense efilecit on the financial flosilion or results cd County ciklerations. C. EmDlcvee Derision Dlaris The Clcu nil is a I`larl iaipating Orr ployer in it a 0iiagon Rut lic Brriployees Reilirernient S y stem ("FIBRE"), an agenil multiple-erriployer put lig Eirr flloyee retirerrent sysilElrr establist ed undEUl Oregon Revised Stam ies 23f1.640 that acils as a Ciorrm onI investrrevil and adrrinistralIN EI agElrii 11or public erriploy Elrs in the E tate of OrElgon. FIBRE is a c ellinied benefit Tension plan that prop is es netirement and disat ility bElriefiis, aria al cosi- of-living adjLsiments, and dElailt benEllits to members aric their teneficiariEls. BElnefills are establishElc by siaie siaiute. In ilf a 2003 legislative session, the Clregon L Elgislative AssEirrit ly CIIIEWIlElc a successor plan for PBRE . 11t e OnElgon RL blicl Service Retirement Rlan (" OPE RR"', is effecitive for all nElw Elrriployees hirec an or atter August 29, 2003, and appliEls to ariy inaci ive FIBRE rrierr t ers who return io employ rrierii following a six rr onllt or gilEIMEUl t rElak in sElrblic1E1. -nt a new plan consists of a dediried benEltii prognarri (if o " Rensionl -43- D ESCHUTES COUNTY, OREGON NOTIBS TIC FINANCIAL STIAT9MBNTSI L N 8 30, -91006 Rrogrami": and a defined contribution porlian mire Individual ACCOLM Prognami on "IAR",. The Rension Rrograrni portion of ORSIRR provides a life Tension fLriced by employer contributions. Benefits are calculated by a llarmula fon memibers wt attain narmal neiinement age. The formLla lakes into account 11inal average salaryl anc years of service and a facion t1 at vanies t aced on iyrlei cd service (general � ersc s police or fine,. Beginning anuarM 1, 2(1(14, all RBRSI memiber aoninitLiians go inila the IPIR portion of OPSIRR. RERS miemit ers retain thein eD isiing PBRSI accounts, W any fc tune memit Bir conilributions are derlosiied into tF e miemit er's IAR, poll the miemibeir's PBRSI aacouni. _1`111 `080 emiployeies wt o fad esiat Iished a RERS miemit erst ip prion to creallion of ORSRR will t Bi memibBirs of both It a RBRSI anc OPSIRR system as long as It ey remain in covered employment. Behr RERS anc ORSRR are ac ministered by the Oregon RL t Iic Employees Reiiremienil Bemire ("OPBRB",. TIhEl comprehensive annual finanaial nerlorl of 11'Bi fends admiinisierec by the ORERB may be obtained by wrilling io Oregon RL blia Bmiployees Relliremient Sysiemi, R.O. Box 2370(1, Tligard, OR 97281-37100, by calling 11903) 998-73771 on by accessing the RBRSI web side al www. pers.silEli ei.orA s. The Clcu My's funding policues and pension expense below include all comporienil L nits Wit the exception of Black Butte Rancif COL n1y Slemice Clisiniat and Slunriver Service Districi. These Districts have seiparaile RERS accioL nts whicit are not significiani in relalian to 11t a Clot nty's bL 1 are incdL c ed in 11t eir sBiklara'lely issL ed report S. Funding Ralicy BmiplcryBir contribulions ane regL ired by state stag ie anc miade ai aCIL arially deienmiineid rales as adopted by the ORBRB. Covenec employees are requinec by slate staiLte to contribute 6.0% of their annual salary io the system, W the employer is allowed to pay any or all of the employees' conirib0ion in addition io ihEl negL ired erniployens' conilnibution. The County has eleated 1a contribute ihBi 6.0% "pick-up" or $2,204,82221 (19.99% of ciovenec paynoll) for it El yean endec June 30, 21006. In addition to ire 6.0% "pick-up," the County cioniribLied 9.10% of covened paynoll io PBRSI for the fiscial year Birided June 3(1, 2(1(16. This contribution nate was determined as earl of It Decemben 31, 2003, actuarial evaluation and was recalciulailec io reflec'1 the impact cd recently Klassed Iegislailion. The next actuarial vale ailion is schedL led to tel conducted as of Decemben 31, 2(1(15, and was not a�ailat le at 11t a 1irrIEl these financial siatements wene completed. T[ is valuation is io be used io es'lablisr rates as of July 1, 2(1(17. Anne al Rension Cosi All pari iaipating emiployers are required by law io sut miii the contribulions as adopted t y ORBRB. Far the fiscal year endec June 30, 20(16, if a County's annual pension expencittresdeDklense e�cicsKe of the 6% "piak-ukl" was $13,354,370. This amicunil cionsisied entirely of ire annual requinec contribution of $3,354,370 (19.10% of 11t a anneal covered payroll). The Coy niy's contribOicins were equal ilo if a annual required contribulions, which were less t1 an ilt a annual klension cosi as a result of the pension obligaflon bond amortiza'lion. The County's pension liabililly and the annL al requinec cionirit L ficin rale wene dBiienmined Laing It a eniryl age cost method. T t Bi L nfL rided acituanial list ility 11"L AL ",' created by It is miBiihoc , including gains aric losses, is amiortized as a level percentage oil salary) cis eir a period ciomimenaing an the � aluation date (12(101, 2003, 20(15 and 2007', and Binding on December 31, 2(127, using closed arriorli3aiion. Beginning in 2(1(17, each valLaiicros UAL will to amortized over '910 years, again using closec amortization. -ntEi acituarial assumptions incdc de an invesimeni rellL rn of 8.(1% per year, prajeciled salary incmease oil 4.(1°/a, healit cost inflaiian gnat ed from 8.5% in '21004 to 5% in 2011, and a cianmmien pricie inflation component of 3.0%. -44- DESC HUIES COUNTY, C REGON NOTES 110 FIN AN CIAL SITIAISMENIS JUNE 30, 2406 The OPSRB utilises a technique callec assell sm coif fng to determine the ac11c aria) value of assells. The actluauial value cif assels are uerlorlec ai faiu market value, less a iiesemie equal to a pro -rata clorlion of the investment c ains (losses) over the four-year period enc ing on ire %aluation dale. Invesimeni gains (losses), affeciKe from anuary 1, 2000, Foie uecioc nized at Its nate of 25% per year. The actL aria) valLEi oil assets is IimiilEic to a 10% ooimic or at ove send below ilf a faiu m a0 ei value. The Ousc on Legislative Assemit ly cuealed a seconc level on "Tier" of OPORE benefits Thai modified service aric c isabiliiy retirem ent allowances plaN able 110 clEirsons wl- o established PEIRS membeiiship on on afileii JanL aryl 1, 1996, Il"Tien Tlwo" members). FL iL re inienest oriec its are assum ed ai 8.5% for Tier One anc there is no guaranty oil fL 1L re interest arediis llor Tier Two memibers. Clea to concerns aboc t its rarlidly increasing L AL for its stallEl-wide pension system, the Oiiegon L Etc islative Assemtly approved signifioanil modifiealions to Its stale pension system in iieeeril years. The cliimate resoMicn of Its IEic islative changes is U rrenily being at allenc ed in coL h. TIf a following table presents lhres-year trend informadion for the CoLMy's em ployee pension plan: Annual Fiscal year pension ending June M, cost FARC) Rercenilage of ARC Cc ntnibutic n cc ntnibL ted 2(106 $ 5,559,192 $ 9,599,192 '140% 2005 4,255,696 4,259,69EI '140% 2004 10,872,611 '10,872,6'11 '140% Tlhe requinec coniuibution was determined as part all the ❑ecerriber 31, 2043, aCkaiflal valLaiion usiric Ite entryl ac a acilc arial aost mieil• od. The actuarial assc m cliions includec Ila) an 8.0% in%estment vale of rete rn i1riell of admiinisirative EDrIenses), (b) pnojecied salaryl increases of 4.25% per year and i1c; 2.0% pen year post-iietirement cost -of -living increases. We underlying long-term assumed rate of inflation is 3.50% per Near. 111`8 actuarial %slues of RBRS asseis are valued on the Expected Value Me# od. The County's unfL nded ack arial liat ility is being amortized as a level percentage of payroll over 30 years on an open basis. The following tat le presents a sof' edulEl of funding progress for the Coy riiy's Defined Benefit Rension Rlarr Acif u arial Acll a arial Uriluric eic Valuatior Value cl Actuarial Actuarial Funded Covereic UAL/ Date Assets Liat Hilly Liat Hily Ratio Payroll Payroll '19951 31 SIEI,EPIEI,71971 11 90,434,0671 $ (2,242,73(1; 102% 11 20,280,203 119°/a J 2001 1E13,(113,313 150,290,3371 120,720,97Ef 1171% 2%981,104 iIEI90/4j 2003 1512,4 E19,114 19%3,674,300 1J 8%248 519% 32,00,93E1 4% 11. Past-emiplovmerit beneiflits In addition to clension berielliis described in Note IV.C., lha COL My provides post -em ploymient t ariefii options for health ins uanoEi to eligit le retirees, terminated employees anc their c epenc ents. The beriEdlils are piiovidEid in accordance with Coy rally ordinances and collective bargaining agreements. The criteria to deterrrn ine aligit ility inell. de: years of service, em Flloyee age, disability CIL a ilo line of duily and whether the employ es f as vested in tf a respective retirem enil plan. The Clounty func s the t enefits on a pay -as -y CIL --go -45- DESC HUTES COUNTY, CIRIEGON NCTES1 TO FINANCIAL SITATIEMENIS JUNE 30, 2046 t asis. 9ligible employEles are requinEIC to pay set prElm is rr s for a portion of 11"El cicist with 11" EI Clol. nlly sl. t sic izing 111-a remaining coats. Duning elf a fiscial year endEIC une 30, 3006, expenses OrlEli of participant ciorlirit l. iiclris; of $143,414 wam paid for post -employment benefits. ZIf Eire are 36 participants Cil. rrElriily eligit le. The CICIL nty's list ility at Jl. nEi 30, 3006, far F ealth incl. nariclEi benefits to these parliciclaniis is estimated to be $454,234. E. Landfill closure and mstcicsure care costs SlElki and Fedenal laws and regi lations negl. ire that if EI County placEl a final cover on its landfill sill Els and pedorrn ciertain maintenance and mOnilloring fl. nlclions at the sites for a minirnlUm cif il' illy years aftElr clod, Ile. In adcillion to operating expGrISEW related to cll.mierii acitivities of the landfill site, an expenaEI provision and relalec liability are t Eling recogni3ec t a8EIC on t1l a future cllosl. re aric closiclosl. rEI care costs that will be inCIL rIIEIc near or after tet a date iE EI landfill no IongEir acicieclis waSki. 11f a recognition al these lanc fill closure anc clasiclosune cane costes is basec an the amol. rii of the laric fill used each- yean. The estimiallEIC liability for laric fill closune aric posiclloal. re ciare ciasis is approximately $10 million as cif June 3(1, 20(16, WE i& is t aced on 4PY)a usage cif the Knott Landfill capacity and full l.sage of several srniallElr SHEIS. It is Elsiimated tha'l an additional $15 million will be recogniizElc as closure aric postclosure care costs between July 1, 24(16, and 11E call EI the landfill is currently EI}laeclec to be fillEIC 10 capacity 111he year 202EIj. -n1`ElElatimated total current CO' t of elf EI landfill closure and posicloal. IIEI crane 0$17,4515,951) is based on the amol. ni that wol. Id be claid if all egl. ipment, facilities anc sermices requirEIC to close, monitor anc miainiain the landfills were acquinec as of L ne 3(1, 3006. F owever, it a actl. at ciost of closl. ne and Klosicloal. IIEI care may t EI higF er due 10 inflation, cF anges in IIEIcIF riology or ciE anges in regulaiiciris. For #e past several years, the County t as d0signated resources to be reserved fcIII fuill. rEI close, ne anc pos9c11081. re cianEl aric i1 anticiclaies continuing to do so. The Col. r1y rniee'ls the "Local Gov Elrrirrkiril Financial Test" WE iciE drat ides financial assurancie as to the County's at ility to mieet its ilinancial of ligaiioris for CIICIsl. rEI and posilolosl. re. F. Fund Structure Major Funds — Governmental Garieral — aciool. ries Ion iE a financiial operations cif 1F a Col. rily wF ich are not accounted for in any other ill. rid. Principal sources of revenl. EIs arEl cplorlerly IIEIxEIs arid revenues from olhen governmental ageriaies. Experiditures prirr arily cio%er fl. ncllions nelallEIC to assesamElrii and taxaikiri, district atlonnEiy, cllerk's IIEICICIIIC a and administration. SE erifil's — property taxes, changEls far services, FEIc eral and State grants for public) safety. MEinial F ealth — feEls for seNiicies, Fedenal aric State grants for mental healllf services and counseling. Road — clas tax apportionment and ilonest neCIEIip119 far pl. t lic rciads arid F ighways. Anoied De%eloprr ent — proceeds fnarr Col. r1y laric sales and IEIEIses fon pnoclElrly acquisition for County offices. Major Func a — FlroprietarY — Enterprise Stolid Waste — fees and chargEla for seNiices far the operation aric miairliElriance of the County's sanitary) lancfill Bind inarisfer stations. -46- DESCHUTES COUNlIYI, OREGON NOIIBS TO FINANCIAL S11ATEMBNTE L N 8 30, 3006 Fain &I Bxpo Cerner - ileeis, transilems aric property taxes for 11F a openaiiori of a fair and expo cieiriien, annual couriiy fair aric det 1 service. N onmaian Gav eirrirr einial Funds Special Revenue Flundsi Busiriass Loan - loari neiKlayrreirii and interesil for laans to business entities fon jot creation. Corr muniiy Develaprrent Black Granil - Staile and Feceral funds far programs io law and mioderate- inaarr ei l' OL seholc s. Coy rl Technology Reserve - nesoL saes fan upgrac es to the Coy riiy's Video Arraigrimerii equirlmerii. CUHL nal Claalition - E late ilL rids L sec for rpograrr s Ila pnomote CIL 1111. re. Grarii Projects - grants for local programs as desigriaieic t y R e graniar. usilice CCIL rl - alines and fees ilon put lic safety aciliviiies. La Rine Indusilnial - al'arges for serviiaes fcui iric L sirial deivedopment in the La Pine anea. La Rine E enion Center - nesoL rceis genenaied fram fL rid raising acilivillies to build a senior center. RaO Acquisition and Developrreirii - fees Maid by cevedopens for Claunty parks and an arpodiarirrerii fnomi ire Stallei of Oregon. RBRS Reserve - charges io County's orleiraiing funds and c epartrr ends io eslablish a neserme for possiblei inaliGases in the RBRS ra11e. General County Projeicts - prorledy saxes and rends far gerieral County aarlillal projects. Clounty School - local taxes and forest neceipis for edLciation. S fleiaial 1lrarisporlation - E iaie grant for transportation. Tlaylon Gnazirig - Fedenal funds adrninistered by State for rangelaric irrifpioveirrieirii. Transierii Room flax - lodging tax for prom oiion Cd ioL risrr and COL nay services. Vic eo Lolliery - Sta11e's vic eo lo11iery apportionment for economic c evelorlmerii. Welcome Center- ladging taxes for nerlaymerii of deti and recreall ion advertising. Rroperly Management Openatioris - Reriis ilrom lessees far assistance to inclL strial developrr enil wiihiri the Couriiy. Land Sales Mairiienarice - land sale proceeds for SL pervision and maintenarice of County larid. Liquor Briforcement - allocation of S11aie fL rids for enfcuiaemerii of liquor laws. -4-A- DESC HUTES COUNTY, C RIEGON NOTE SI 110 FINANCIAL SITAIEMENlISI JUNE 30, 20(16 Vicilirrs' Assisilance - gnariss ion providing assistance 110 crime v icsims. Law Lit raryl - fines and fees for rr ainsenarice of the law lit rar)l. Coy risy Clerk Records - fees for L pgrading storage and retrieval :iy ssems. Comrr ission on Chilc ren and Families - Federal and Sllase grants for family anc children program s. Community usiiCEkLJ enile - Sltate gnanis and lees for resporisei so juvenile delinquericy cpiograrrs within the County. Slherifil's Asset Forfeiture - proceeds frorr sale of asseis forfeited in Eliate and Fedenal Clourl for law enforcemient pnograrris. Court Faciliiieis - Sliate grant to provide security in the clot rl built ing. Deschutes County Clorr municaiion Sl sten - oonsracts and loan pnooeeic s fon radio sys1leim for Fµ blio safeiiy organizations of ❑eisar L ies County. St erifll's Caclisal Reiseirvie - 9nansfen ilnom shei Sheriff's fund for fL it re cacliial ED penditures. Health Deparlmienil - fees for seirviioes and Siaie grants for oommunisy wide healir care. Healthy Sliarl-Rrenatal - fees for serviioes aric State grants Ion comprereinsive prenasal cane for low- income worren and ireur infants. ARHA - State grana for mental health services. Abuse Care Services - Siase grant funds for acute oarei services io It a menially ill. OHR- Chem iaal Decleiridency - Oregon h ealth Rlari and or eirr iaal declenderiay fees for dnug abuse ineatment. Clode Aballerr erii - rr onies lion enforcemienil of GOO nlly solic waste and sanitation codes. ClomirriL riilly Develorlrr GO - lees and cr arges for semkies llor planning, r ealth inspecilors, t L ilding safety, edgy oation aric rlL blit services. CIOD-Grog ric water Rarinershicl -• transilens for maintenance of water clualiN and opera spaoe and fees io developers for reiplacement of sepilic sysiem. N ewberry N eigr t orhood - proceec s frorr land sales and grants fon rr aintenariaei of water qL ality and open space. Clorrm L riiiy [.1ev elopmenl Reiseirvie - fL nds transfarneic from ClomimiL nity Development for oonlinclencies. CI00-81L ilding Reserves Rrognami - surplL s building prognami fL rids for aoniingenoies. (ICICI-Elecirioal Rrognam Reserve - surplL s elGasrical prognam fL rids for coriiirigenoieis. -48- DIBSCHUTES CC LINTY, C REGC N NOTES TO FINANCIAL STATEMENTS J L N EI 30, 21(106 GIS IlGeographic Information Systems; Dediciaiec - recording fees and sales 11on map cams sysiemi Naiuml Reacll rce Rnotection - grants for the control of na) ious weeds and pnomiotion of f ealthy forests. Federal Forest Utiles III - lleceral monies fon gnanis related to Na icinal Forest activities in Deschutes Coy My. Surveyor - fees for SL Riey measurements, plat nevieiws anc dciciL meni filing. Publics Land Corner Rnesemiation - fees for maintaining permanent miariuments of surmey acirrier posiifons. Roac Building aric Elquiprnient - transfers from Roac FL nd 11or fL tune capliial asset Fµ rat ases. Roac Irriproverrient Resemie-1leies for fu111 re inilnastruciune reqs irerrients. Vehicles Mainieriance and Replacement - transfers from County funds and departments far fL dune vehicle nepllacernient and 11erlair. Dog Control - licenses and fees for animal control. Adult Ranole and Rnot anon - changers far services and State ❑eiparl merit of Corrections giiarii fon opeiiaiion of County,jUrhoe progiiami. Deschutes County 9'1'1 Ccu my Slermice District - property taxes, charges for services and grant;i fon ope11ations of cioL rilly%ic a emergency call cienier. Deschutes County 911 CoLr1y Service Districl EquiFlmerl Resemie - funcs transferred ilrom DC 9'1'1 fern fL 1L 11e capliial asset reiquirements. County Extension anc 4-1- Coy riiy ServiiCle District - property taxes 11011 O11eigon State L niversilly's E)tensiori Slermice progiiamis. Black Butte Ranch County Sler%riae District - progerly taxes anc fees for security services and law enforcement within the Dis1111ic1's bouric cries. S L nriver Service District - ppioFlerly taxes and fees for law enforcement anc dine services witt in the Distiiic1's bouric aries. SIL nriver Slervice District Reservie - func s transferred f11omi Sunri%e11 Slemiiae ❑isiriat fcm futl re capital asset requi11eimerills. DeW Service Func s 21000 Sleries Ltc Tax Improvement - collection oil special assessment liens for debll service on sPleiciial assessmient bond. 21003 Sleries Ltc Tax Improvement - collection oil special assessment liens for deck 1 service an spleciial asseissment bonds. -49- DESCHUTES CCIUNTY, OREGCIN NO118S TO FINANCIAL STIAT9MBNTSI L N E 30, -21006 X105 Slenias Ltc Tax IrriplrcR Eimierii - c0116cition of special assessmEinll lieris for 1 l' a det 1 service ori SPIEiaial assessmierii bonds. CDD BL ilding Full Fail h &I C rEic it Refunding, SleniEis 2004 - fL rids traris9Eirnec fnomi Community 06%Edopment fon debt SIGNiae issued to t L ildirig C orrimiuriilly DevelapmEinll bL ilding. Full Faith & Credii, 2003 - ilb ric s 1 narisferred from c Eipartmeriis for debt service on t grids issb ed for t L ildirig, remodel and aagb isition of office t L ildings, recycling center, corrirriL nication system. Full Faith & Credii, 2005 - iluric s transferred frcrri d0partmenis for debt service on boric s issL ed for larid, remodEll cd ofllice buildings and Fair &I E ) pla expansion. HHSI/8„CIC FLII Faith &I Credit Refuricing SleniEis 2005 - funds iransferred from Healill• and Menial H ealill• for debt seRiice ori certificallEis of Marl iairlailion issued 11c t L ild aric nemioc Eil builc Ings fon use by these departments. GovEirnrrient Center 1989-98 COAs - furics transferred for repayment of cerlificales of participalion issued to rarrloc el builc ing. Public SafEiiy 1993/1996/1998i12C1C12 GEineral Obligation - properly taxes for det 1 service cri boric s issued to bL ilding public safety complex. Redmoric Building '1994 COPES - fL nds transferrEid for c ebt service on cert Micaies of participation issued to acgb ire and rerriodel building. PE RSI Series 2CIC12 and 20C14 Debt Sleruice - transilen from operating fL nds ilor d6bi service on bonds issued to fund perision liat ility. W EdcorrIG Center 1988/98 COPES - fb rids inarisferred from Welaomie ClEinikir special revenL El k ric ilon debt sEirvricEi on certificates of parlicirlaiion issLed io builc Welcome Center. Bend Library County Service District Clenenal Obligation - property saxes fon d8bi semiice cri bonds issued 110 t L ild Bend Lit narY1. Redmond Library County SEIr%iiCIEI District General Ot ligation - properly saxes ilon debt semiice on bonds issued to nemodEll bL ilding ilon Redmonc Libraryl. r-ILnriver LibnarYl COLriiy Service Districi GGrieral Obligalion - r1roperty taxes far d0bi service on bonds issued 110 t L ild Sunriver Libnaryl. Cay tall Fbojeclls Flundsi Local Imipnovemieril Disinict - collectioris on LribondEic liens aric tGrid sales to irrirlrc%G roads and streets for benefited properties. La Rine Builc ing Rurchase/Remodel - proceeds ilnomi bonnowing to purchase and remodel cffice t L ilding in La Rine area. Remodel Rnojeci s - proceeds from boniowing to nemiodEll existing County bL ildirigs, primarily tl- ose L sad t y tF a State Clourl s. -50- DBSCHUTES CC LINTY, C REGC N NOTES TC FINANCIAL STIATBMBNTSI J L N B 30, 2006 Cloy rlholL se Rlamoc el - proceeds from t ornawing io remodel the historic Clourtf ouse. N onmiaion Flroprietary Funds - Internal Service Funds Bluilc ing Services - interl L rid at arges fon cu siodial, HEIrlairs and ruiintenanae and 11elated aaiiviiies far Coy My llaailities. Adrr inistra-live Slemiiaes - interlLrid atauges for services provided by County admiinistralian. Finance - imlerl L rid at auger for SElmiiaes providec by Finance Departmienil. Legal - iniedund charges far services clrovided by Legal Deparimient. Flersonnel - interfund at arges fon ser%iiaes provided t y Flersonnel Deiparf merit. Infonmation hear riology - interk rid at euiges for sermices provided by IT Departmieni . Infonma-lion hear riology Reserve - irii Eldund charges 11011 fL k ne technology imiclrovemieriis. In9L minae - interfund charges 11on non-mediaalk ental insurance aaverage. h ealth BEiriefii9 llnL St - irilerfund charges Jon miedical/dental heals f in3L rance. -51- This page kill entianaIlly left blank. DESC HUTBS C CIUNTY, CIRIEGON C ENERAL FUND TAITEMENT OF REVENUBS, EXPBNDITURBS, AND CHANGES IN FUND BALANCE - BUDC ET AND AICTUAL FOR THE YEAR EN QED, UNE .ICI, 2006 Cllerk / EIEiCiicns Hersaninel servicesi 6:171,Ma Budgeted Amounts 998,993 38,191 Nei and serviocis 6(19,419 668,418 9119,336 Vanianoe with Celli cullay Criclinal Ainial Acrtu all Arrlau nits Finial Buc gell RBVBI` UES 1,318,7(19 1,31111,7C15 1,'IEIEI,389 132,31(1 l iaal llamis - Pnoplerty $ '19,7124,9(10 $ 19,7211 $ '16,294,163 91 5219,663 Licenses and Permits azaaa azoaa :19,839 7,E1715 HinEis, farfeilures, wind Alenallies 4E18,aia 468,Oia E116,216 '148,146 Investment Eiarnimgs anc iii '15EI,eaa 196,6(13 399,'1219 '198,529 Chale is 1bn sEirmicesi 1,71571,71fia 1,719i,7E1a 2,713'1,92171 '1,013,3717 InleugaverrimEinlal l ii ia,aaa ia,0aa - (710,Oa0; Stella 2,189,8671 2,189,8071 2,318,6(19 '1218,342 Hecenal 23'1,8631 23'1,803 4f171,896 185,E193 7atal revenuav 20,61Ela,6sa 2icimia,630 2121,8(13,335 2,7412,125 EXPENDITURBS GEInEmall govemnirrienit li cd CorrimissionEms Perscnnelservices 4EIa,'1(13 4E1a,'I(13 4'8,499 11,64' Mai arid servious '119,'190 119,'190 9'1,7371 23,49'1 Ceipiial cullay 1a,'1(la 12,'1(10 1'1,762 33EI Totals 5E19,30 9871,393 59'1,938 35,435 Assciss m Persaninel services 2,3214,498 2,2719,498 2,2fIq,386 219,(171.1 Nei and serviocis 882,84 a 92171,84 a 9(12,296 25,98' Celli cullay EI'1,8cia EI'l,8aa fli8 8,38',1 Tcrtals 3,2E19,OEIa 3,2E19,OSla 3,2(161,097 EI3,(141 Cllerk / EIEiCiicns Hersaninel servicesi 6:171,Ma 6371,79a 998,993 38,191 Nei and serviocis 6(19,419 668,418 9119,336 90,(1719 Celli cullay 19,9cia 19,5aa 12,060 3,440 Totals 1,318,7(19 1,31111,7C15 1,'IEIEI,389 132,31(1 9amd of Puoglerty Tax AAIFIEials PEirscnnel sEirvices 34,0171 ::14,017 33,'IE15 8221 Mai and carviccs 2a,0i4 210,0714 1x,014 10,(16(1 Totals Si 34,091 413,2C19 10,fla21 E isiricd fittanniap Hersianiniel services 2,714 a,81'1 2,8719,586 2,796,'1718 83,4 afi IValEmials and serviccs 71(12,4(18 762,488 664,090 98,43(1 Celli cullay 1a,0(10 15,0C10 11,1188 3,E1'121 Tatals 3,513,299 3,697,0714 3,471'1,416 185,EISE1 Hiniancc -11a� Herscnnel services 421,299 421,299 413,198 18,101 IValemialsi anc serviccs 31a,287 3.10,287 2719,587 3030(1 Cali cullay 1a,2C10 'I 0,2C10 7,043 3,151 Ili 741'1,786 741,186 689,8218 51,95EI C ontinill, e1C -99- DESC HUTES C C UNTYI, OREGON GENERAL FUND STAMEMENT OF REVENUES, EXPENDITURES,.AND C HAINGES IN FUND BALANCE - BUDGET AND AICIIUAIL FOR 11H9 NEAR ENDS❑ J UNE ,ICI, 200EI ExFlenicitureis lCaritinueid] Ve9enans' Seirviaes Peirsanned services Malenials and seirvices Capillal autiay Tatails Anageirty Manageimmi Peirsanned saruiaes Malenials and sewiaes Capillal auilay Tatails Grand Prajeials Peirsanimed saNiaes Materials avid sewiaes Capillal auilay Tatails Is an-Deipartmeinlal Mallenials avid sewiaes Capillal auilay Tatails Tatail geincnal scirvicev C peiratind aontingeincy Total erglemiciiuras Excess cd ne%enueis avein e.Npanidiiums Oheir financing sauraeis muses) Aclpaoclniatian Irrrnsferyrs im rout; Gale oft capital asserts Iminsfeirs in Mrarisfeir null Total oiheir finianaing scrumeis Ilusesl Ned ahancle in fund balaniaei Rurid balance - beginning Rurid balances - ending -56-- Bu c gelled Amou rila Vainiariae m illh Original Finivi Aatuall Amciun9s Fllirial Bucgel 1,21,1171 '1(18,417 '1(1'1,736 6,081 :14,889 44,889 43,814 '1,(171:1 '1(10 12,8(10 21,387 '1(1,4 '13 yiel'IC16 '1616,106 '1471,9217 161,16£1 '11'1,689 '1(1'1,689 EIEI,897 '14,83,2 a,6E19 9a,665 4 71,310 3,.19:1 '1(10 11(10 - 1 a '1921,494 '192,494 '1:14,1617 161'aal 3393-12 119,332 136,083 249 39,5133 112,5113 3,749 EI8,61a4 '1 CIa 11(10 - 1 x(1 'I � 9,0C19 14 9,0C19 39,8212 619,171:1 EME1,711 861'1,71'1 813,596 E18,1'1:1 '1(10 11 CIO - 1 a 61£161,81'1 861'1,81'1 813,596 6161'a'19 10,61:161,748 10,91371,5213 10,3214,389 61911,1341 21,993,5619 1.13,581 - 133,:181 13,EI3x,3.13 1'1,'11'1,'1(14 10,3,14,389 386,13'1:1 A,x3x,3171 9,54 9,54 6 12,438,986 2,929,4 4(1 - 1'1,906,1341 - Q'1,986,1714; 21(Ia,2f1Ei 2(Ia,286 '1613,492 16,f13� ci1,a74,3931 11'1,62171,4(181 Q11,9(1'1,6EI01 125,34E1 ('1(1,874,0071) (13,393,296) (11,318,2(18) (1,f123,99,2) (lao2 719aj 13,843,79aj 1,'IE10,778 5,(l(14,92E1 4,8(10,0(10 4,8(10,0(10 9,6109,7(14 889,7x� $ 956,219a $ 999,29a 91 6,83x,482 91 5,E174,,232 -56-- a ESC HUTES COUNTY, OREC ON DESCIHUTES COUNTY SHERIF F'S CIF FICE SPECIAL REVENUE F UND STATEMENT OF RSVENUES, E)4PENDITURES, AND CHAING ES IN F UND BALANCE - BUDG ET AND ACI71UAL Flan the YEar Bnced JurIE 30, 21(106 Clonitinw ec -53- Budgeted AmounIA Aatud Marian cie with ClOginal Rind Amounts Finial BudgElt REVENUES L opal TaxEIS - Ruorlerty $ 13,853,(140 gl 1<I,E197,0aa 91 '14,1(18,71715 $ 2151,7175 FiriEIS, farfeitLrEs, anu peniallies 404,aa0 4a4,0aa 393,'E19 Q5CI,031; Inn estmElnt Elannings and rent 9x,333 97,333 '1 E14,71,14 81,381 Changes fan sElrvioes 664,118 EIE14,51El 430,468 11201,1'10] O H EM - - 3,485 '1,4 85 IritEmdoVEMMElnial Lacal 350,094 396,694 3721,CI81 '19,387 State 1,8'11,19'1 1,E1'17,'191 1,8671,399 5(1,1 E18 FElceral '134,930 134,5(Ia '140,2197 11,197 111a1al ue%emes 171,331,2136 11,33'1,23EI '17,473,448 '141,2113 EARENDITURES 1I1-eriffls Services PersannEll serviCEIS 7161,780 E149,6214 84CI,f193 E1,1711 Matenials and serviaEIS E154,942 144,5421 7144,'E15 1717 Capital outlay E1,9C10 39,7219 33,484 E1,2141 1,422,8212 1,033,891 '1,61f1,1a2 19,189 Au tClmot iVEIIICammuriiaal ions Persarind serviCEIS 2124,2517 21217,2971 224,1718 '1,1'19 Matenials and sEwiaEIS 713(I,EI215 E160,629 853,4715 1,190 Capital outlay 67,9CI0 E17,5(ICI 59,382 121,118 1,C122,4212 1,195,42121 1,133,CI35 221,'187 IrIVEISligaiiorlsdBVlc EIMIG PersariniEll sarviCEIS '1,44'1,6716 1,'1713,5471 '1,35CI,EI714 221,E1713 Matenials and SEwiaEIS 21E1,9715 2121'1,919 21%1EI6 21,839 Capilal outlay 35,OCI0 40,099 30,195 '1,5140 1,095,69'1 1,035,6171 1,E109,995 29,0212 Patnol,ICMt/Comm SIL ppclri Persannel serviCEIS EI,CI54,3CI6 EI,04,300 6,609,2187 451,(1'19 Malenials and SEuviaEIS 475,1C14 4715,104 471,(1'10 4,(194 Capital outlay 2113,800 2149,'1251 '14'1,5189 '109,140 E1,7143,21710 EI,1718,5351 6,E12(1,2186 '158,2193 REloonds Persannel serviCEIS 4 98,2219 4 98,229 478,80'1 '19,4 218 Mal eilials and SElrviaes 103,2719 133,2151 84,4a8 1 E1,8711 Capilal autlay 1CIO 'IOCI - 160 E101,6CI8 EIa'1,608 96' ,569 3EI,'199 ACLI'1 Jail Persannel serviCEIS 9,4 00,94 71 9,4 a0,9471 5,37(1,2141 3(1,166 Malenials and SEuviaes 1,379,9CI9 1,3719,9(19 1,1821,2145 '191,EIEI4 Capilal autla) 79,146 911"1EICI 7EI,'E12 '14,198 EI,f160,(IC12 EI,E1712,016 6,6218,848 214'1,1E18 Clonitinw ec -53- OESC HUTES C C UNTYI, ORIEGC N DESCIHUTES COUNTY SHERIFF'S OFFICE SPECIAL REVENUE FUND STATEN ENT OFI REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For 11 he Ye an Enc E c , L ne 30, ,ICICIEI �Icleaial SEINIaEl9 Pensannel services Bu c cl eiteic Am ou nits 1-:I95,9EI3 392,4 94 X1,4 89 Wilenials and serviaes 54,816 Acdual Variances H itF FI,436 Original Final Amounils Airiall BLccie4 Expeiric ill neo i1Conilinucic J 4 5� ,899 996,8(18 544,182 111m nsFlart Cau ri Seau pity Tra inind PersannEil services 1718,746 1 r18,714E1 '179,9x8 O,f1'18 Ma ienials a rid senniaEis '14,594 14,594 EI,EI'l3 7,981 Clapilal outlay iag 11 Oa - 1a0 lag 193,44 a 193,44C1 182,941 1(I,F199 Brriendenay Serviaes an-DeFle rtmenila PersannEll services 94,490 99,49C1 96,197 2,133 MEienials and sermioEis '14,382 '14,3E1a EI,,2h15 Ell, 1EI7 Clapiial outlay 1 a 11 (ICI - 1a0 �Icleaial SEINIaEl9 Pensannel services 385,983 1-:I95,9EI3 392,4 94 X1,4 89 Wilenials and serviaes 54,816 E14,83E1 5EI,440 FI,436 Clapila[ ouIIE y '1� ,(ICIO 95,9 9 99,848 10'1 4 5� ,899 996,8(18 544,182 '12,(126 Tra inind Pensarinel services '10� ,74 7 1-1 9,7 1 '119,1349 4,1398 Maiienials and sermiaes 25,014 91,501 38,£132 '1iI,EI35 Clapilal oullay 1CI0 93,2 3 53,134 lag 13(1,8'1 224,551 2(11,4'15 '11,142 an-DeFle rtmenila MElenials anc services 20,139 26,'1139 26,139 - 20,139 26,'1139 06,139 - Tat I 19,25c1,E146 19,192,0(19 '19,213,925 958,04 Cpenailing aorilinGleriay Tata I eXpenc ilunes EyaEiss I1deflaienay; of revenuEis aVEu exFlenic itu nes O1hen flmanaing sauraes Quses) Sade cd capital assEds Tnarisfers in Tuarisfers out Tata I cdh an firiariaincl sou Ness (u sEis) Eycess Qdaliaienay; of revenue and oihen firianaind sou noes o\ er 11. n( en) ey perk iiu res anic atter flrianairicl uses Fu rid ba la nice - Beginning of yean Fund ba lance - End of yean 2,13%E32'1 1,E107,298 - 1,801,25f1 21,399,287 21,399,2EI1 '19,2133,925 2,169,342 ij4,a6El,(l3'I; 14,(368,0131) 111,7EP1,471; 2,308,15� 2,65CI,CIa0 2,850,Oaa 2,6smoa - noon nnn, sawn nnrn no^in nnrn 2,42CI,am 2,42(I,OCIa 2,42ama - 11'1,648,01; 11,848,(131) 698,92111 2,3(IEI,954 '1,6�8,CI31 'I,El4FI,(13'1 1,644,8'13 (3,21 EI) $ - $ - 91 2,30,336 91 2,3CI3,33EI -E EI- DESCHUTES CGUNTY, ORBGON MENTAL HEALTH SPECIAL REVENUE FUNDI STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGIET AND ACTUAL Fol 1 he Year Eric Eld June 30, 'eICIC16 Budgelled Amounts Acituad Variar cie wli9h Original Alin d Amourllls Firlal Budgell REVENUES 6,28f,'1:188 E1,4 64,681 5,906,3159 498,3122 Local 71,863,854 A,567,9E'l 7,9315,CI'l8 2EI,E331 LicerlSElsarlc PEnmits $1 157,400 $I 157,4(ICI $ 'IEC1,425 $ (E1,5715; FirlEIS, larfeknEls, am pElrlalliefl - - - - In%EMIMElrlt Elanrlirlga and I-Elrlt 60,5CI0 E16,5(lCl '138,680 72, 180 Changes fansElrvices 3,C197,062 31,(157,602 3,079,192 Q1EI,4710' OlhEIII - - 31,403 31,403 IrltEIII( crvElnr IrTlElrl'lal 14,260,3531 14,3106,7931) 11,012,50'; 3,254,288 Il acal 7(1,(ICIO 710,0(ICI 3EI,Cl00 EI,CI00 S1a1El 8,86E,(163 f,(146,74 Cl 9,4� 4,802 3198,C162 llaal neverlles 12.26(I.El25 '1,1.4218.3(12 '12.8f4.502 456.200 ENRENDITURES RElrsorlrlel Minims 6,28f,'1:188 E1,4 64,681 5,906,3159 498,3122 Nallelrials arlc services 71,863,854 A,567,9E'l 7,9315,CI'l8 2EI,E331 CapliIal aullay, :,(ICIO 5,0(ICI I,EI3(l 31,3170 Tcdal 14,162,282 14,4 317,6'1:12 '13,9(171,CI03 53C1,E12,f OPEmalirlgcorlirlgercly 2,36E,136 z31a7,4021 - 2,3(171,4631 Tc9alElxglElncill unea 1E1,523,418 16,7145,05E 'I3,9C171,CIOA 2,831EI,CI88 ENCIEISS 11deflakinay; cif rEIVEIrUEIS avenElxplelrlcilunes 14,260,3531 14,3106,7931) 11,012,50'; 3,254,288 Oil hen flrlanaing sciurces llusea Tnarlsfelrs in 1,712EI,452 1,7166,4;2 1,8°4,452 88,CIO(I Tnarlsfelr 011. t ('I5(I,(ICIO) (150,OCIa) (-i,- a,C10C1) - Talal alhEm firlanaing flaunCEls (used) 1,57E1,452 1,'1'16,4°2 1,7(14,452 E18,C10(1 ENCEISS 11deflakinay; of rEIVEInIUEI and olhEui flrlanciing sauraEIS ovEIr (UrldEln) elxplerlcitILREls arlc CII flrlarcind uSEls 112,69(1,3141; Furld halarlCEI - BElginr Ing of yean 2,69CI,314'1 Fund halarlCEI - Eric of New $ - 9- al 1121,690,341) / I.- � I .I 65'1,94A 3,382,288 II - A - 11.1 91 3,346,574 $ 3,346,574 DESCHUTES C OUNTM, OR EGC N ROAD DEPARTMENT SF ECIAL REVENUE F UND STAITBMENT CIF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AIND AICTUAIL For iFe Year EndEic ,une 30, 2(I(IEI Bu c q eted Arr ou 1111W AfcivaI Variance wiitH Original Final Amounts Rinial Bu c get REV EIS USIS 9,a3(I,EI94 9,(130,654 4,961,803 68,891 Local 9,968,1'11 3,398,'11'1 7,'113,3712 254,339 InVEisimerit earnings and vert $I 80,0(Ia 9I 80,00(1 $ '188,(195 108,(195 Cl- arges lou services 1,3'12,0(Ia 1,312,00(1 '1,330,3671 (3719,0331 OihEin 2,4aa 2,40(1 921,411 EI'19,(I'I'1 I ni eugav eunmental 171,161,815 171,161,819 '13,548,974 3,613,241 Local 390,0(Ia 390,00(1 960,017 20EI,,-I'17 State 3,900,OCIa 3,5a0,0(ICI 71,933,393 433,393 Fec oral 2,999,0(10 ;1,999,00(1 3,x44 ,EI43 45,043 Total rev WIL es 12,E153,4CIO 'I;I,EI93,4(ICI 13,68EI,(146 I ,a3;1,E146 EARENDITURES REirsonnel sEmiices 9,a3(I,EI94 9,(130,654 4,961,803 68,891 Nalerials anic services 9,968,1'11 3,398,'11'1 7,'113,3712 254,339 CaFlital cul lay 4,978,5a0 4 ,9718,5(Ia '1,433,399 3,'109,101 Total 1E1,273,265 16,9713,209 '13,548,9714 3,428,691 OpEmaiimg coniinigency 884,990 184,590 '1841,95(1 TcitalEIXplenciiuues 171,161,815 171,161,819 '13,548,974 3,613,241 E) aEiss 11deflciency; of rEiVEinuEis civEm expenic itL nes 114,508,4 '15; 114,908,4'15) 137,472 4,64 9,883 OihEm flniancing saurees Quses) Tuarisfers in 3sr19,(IO(I 329,aa0 3219,00(1 - Tnarisfers ou 1 19(Ia,mai i190(1,(IaOj 19(10,00(1) - Puecioec s of salEi of a:isEds 90(1 910 18,00(1 171,90(1 Tcdal cdH or financing sou IICEis (u sEisj 11530,90(1; Q93a,9a0; 1593,00(1) 171,90(1 &cuss Qc Eificiemey) of revenue zinc oihon flnanieing sou ncEis over i1u nc er; e;m pondii a ros aric aT er finariaing L SEis Fu rid balance - 9Eigimning oil yEiar Fu rid balance - End of yean 15,038,919) 15,038,9'15; (4'15,518) 4,EIE13,383 r A-1 ff -I A I - IN" I rl I - d rlCl N INA ^ -1.1 10 EI,CIa9,6E18 91 EI,(Ia9,6E18 DESC HIUTES C OUNTM, ORIEGC N PRCIJ EC T DEVELOPN ENT AND DE BT RESE RVE FUND STATEN ENT CIR REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - B UDC ET AND ACTUAL For 1l a Yee a Enc Eic , u ne 30, 2(I(IEI REFI SNUES Lacal Iriveisimerii earnings aric nerii C tt er Total rmffues BXPE� DIIiURSS Person nEll services Wiienials a rid sEirvicEis Capital oulleiy llal a I C Fleraiirig canlirigericy 11oial aN Flenic h res Bx c ess Qc eflc ieriq) oil nev ensues av or e) gEiridiiu rEis CI1H Eir financing sou 110EIs (u sEis) Budgelled Amounlls Aotual Variariae wii9l Cluiginal Ririal Arr au rills Firial Budgell $ 8(I,(ICIO gl 80,0(ICI 91 4121,920 $ 3721,92EI 90(I,(ICIO 9CI0,0(ICI 121,49EI (4471,904) 98(I,(ICIO 980,0(ICI 509,4221 (74,9718) 1 CIO 1(ICI - 100 •104,384 104,384 44,384 60,000 210(I,(ICIO 2100,000 218,900 '131,900 304,4 84 1-104,484 7121,884 231,600 9,6471,9717 91,81 El,ElE18 - 5,81 E1,668 9,9521,(161 EI, 1211,11,92 7121,884 6,048,2168 (9,3721,061) (9,941,192) 4321,938 5,933,690 llranstius in 30CI,CICIO 300,OCI0 3(IO,CIO(I llrerisleus out 111,3771,939; 11,2108,848) Q1,1219,C109) E13,843 Rnoc eEic s fnom bands - - - Rnoc eEic s of se le of assets 'I5CI,C100 'I5(1,(ICIO - ('19CI,CIO(I) Halal alter aline racing sources ijusea; (92171,939) (7158,848) (8219,009) (EIEI,153) Hm ess ((efic ieriq) oil nev erl a aric cdt or financing SOL Moll oven Ijuricer; e)pEiridiiures airid oiler flnaricirig uses Fu rid balainoe - E egirining of year Fu n( balainoe - Brid oil yEiar Ij6,3(ICI,CI00; ijE1,30(I,(ICIOj Q392,4671) 5,9(171,933 a znri rinn r1 anri rinn M arra A741 ACH 97CI -61- EI,169,409 91 6,5EI9,40l1 It is page intentioirially left blank. CIHER SIU PPLEMSNTARY DATA Ihisi page iritenticinally left blank COMEIIN ING AND INDIMIDUALJ FUND STATEMENTS AND SCHEDULIES It is page intentionally left blanH. COMBINING NON -MAJOR CC VERN MENITAU FUNDS This page intentiairially left blank. DESC HUTES CGUNTYI, ORIEC Oh NCINMAJOR GOVERNMENTAL HUNDSI COMBINING BALANCE SHEET J UN E 30, -I(ICIEI -EI9- clpciaial Total Norimajor Revenue Debt %cleimicie Clarlital Prc jecit Governmeirillad RL rids FL ric a FL ric a Funds ASSETS Clash anc cash equivalEiriis 91 2,903,2137 $ 31,52,-1 $ 3,556 $ 21,54 21,":11.9 Invesimeriis, pilus accmuec intenesi 26,853,460 1,224,5521 293,558 21>1,331,530 Tw es recisivat le E103,214 99,79(1 - 3(13,CIC14 A cciour 1 s recieiv at le '1,47'1,657 51,48EI - 1,523,143 Notes and aoriiracits reoeivatlE1 2,'180,888 - - 21,180,888 AssessmEirits reaeh at IE1 - 75EI,93(1 25,888 3821,898 D L e frcim otr or furic s 400,000 - - 4 CI0,C100 Inv eniciry - - - - Resirictlec cash 15,323 - - 19,327 Preplaid items - - - Tcdal assets 34,023,783 21,1E14,3,-IC1 3213,0(121 36,9'19,105 LIABILIIIIESAND HUN BAILANCES L liabilities: Aciaouriis paryable 2,0,21,760 - I,EI12 2,023,378 Depcisits 21,791 - 12,(1(10 35,391 Dellioit in ploolec csish aoccwrit 251,1(1(1 - 29,'100 Due tci ocher fLrids 4(1(1,0(1(1 - - 400,000 DellerrEic reveriLes 0,3021,2421 833,31'1 219,ElE1a 3,22.1,841 UnEiannec revenues 3551,1(151 - - 359,109 llcitalliabilities 9,19EI,0(18 EI33,31'1 39,900 6,069,219 FILnd talancies: Urmeservec , reported in ricirimajcm: SPIEicial rev Einue fu ric s �IEI,> 13'1,339 - - 28,831,775 Det 1 servicEi ft rids - '1,330,E109 - 1,330,6051 Ca fliial flrojec4 fu ric s - - 2187,902 283,502 llotEll fLnd talancEis 218,831,339 1,330,609 2187,902 30,449,88EI -notal IiabilitiEis and func balaricies $ 34,(1213,383 $ 2,164,320 $I 327,002 $I 36,5151,'109 -EI9- DIESC HUTES C OUNTM, OREGON NONMAJOR SPECIAL REVENUE FIUNOSI CCIM13ININCI BAILANC9 SHEET J UNE 30, 2(I(IEI C an111inued -7i (I- Clamirnunit)l Claud Business Develapmienl Tect nulaCly Cultural Glnanl Juslice (Joan BlockGranl Reserve Caalillion Hncijec9s Clourt A£ISEIIS Cash and cash equivalents $ 7,821 $ 37 $ 1,1d3 $ 356 $ $ 2,407 Investments, plus accrued inlerest 303,840 1,457 44,400 '13,844 - 62,447 taxes iieceivable - - - - Accounts neceivable Ncdes and oonliiaats neceivable 858,955 - Due loom cdhen Ilunds - - - Restricted cash - Pnepa id items - - lotalassets $ 1,170,617 $ 1,494 $ 45,5'3 $ '14,200 $ - $ 64,854 LIABILITIES At 11 FUND EALANCES Liabilities: Accounts payable $ - $ - $ - $ - $ $ 4,691 Deposits - Deficit in pooled cash accciunl Dile to other funds Delerred revenues 858,955 L n earned revenues Total liabilities 858,955 - - - - 4,69.1 Fund balances: Lndesignated 3.11,661 1,494 d5,5�3 '14,200 60,163 lolal liabilities and Ilund balances $ 1,170,617 $ 1,494 $ d 5,5� 3 $ '14,200 $ - $ 64,854 C an111inued -7i (I- DIESC HUTES C OUNTM, CIREG ON NONMAUOR SPECIAL REVENUE RUNS COMBININC BALANCE] SHEET JUNE 30, 2(1(IEI La Rine Rank Genenal La Rine Senior Acquisiticins & RERS Cloun4 County Industnial Clenlen ceveloprrien9 Reserve Projects School PISSBTS Clash and cash equivalents $ 13,610 $ - $ 10,063 $ 150,398 $ 11,308 $ Investnnenls, plus accrued interest 5218,7021 - 390,924 5,84:1,669 439,300 - -naxes neceivable - - - 15,9215 Accounts receivable '115,738 85,819 14,740 IS oles and coninacts receivable 93,679 - - llue from olhen funds - Restricled aash - - Rrepaid items - Total assels $ 751,729 $ 85,819 $ 4-15,1217 $ 5,993,067 $ 466,533 $ - LIABII ITIES PIN D HL N D BALAN M9 Liabilities: Accounts payable $ 658,050 $ 50,757 $ 127 $ - $ 210,3217 $ Deposits - - - - Deficit in pociled sash acc<uunt 29,100 - Due to othen ilun ds - - - Deilenned nevenues 93,679 121,214 - Unearned revenues - - - Total liabilities 751,729 79,857 127 - 321,541 - Fund balances: Undesignaled - 5,962 ''15,600 5,993,067 433,9921 Total liabilities and fund balances $ 751,729 $ 85,819 $ ''15,727 $ 5,993,067 $ 466,533 $ - Contim ed -71- DESCHUTES COUNTY, OREGON NONMAJCRSPECIAL REVENUE FUNDIS COMBINING BALANCE SHEET UNE "ICI, 2006 Clorllinued -72- Rraplerty Splecial 'Na ylar ltrapsieni Videa Welcome Managemienl 'Brans plor alion Clnazing RaamiTax Lattery (lenten Clplerallians AS9919 Cast and sash equivalenla $ 2,292 $ '113 $I 787 $ 6,509 $ 2,599 91 2,282 Investments, plus accrued inlenesi 89,046 4,408 30,992 252,846 85,937 88,6135 Taxes receivable - - 3'16,946 - 52,803 - Accounis receivable - 8,799 - 1,4617 - Nales and aantra cis neaelmable - - - Due horn ctlhen ilunds - - Resldcted cast - 15,327 Pnepaid items - - - Tcdal assess $I 91,338 $ 4,521 $ 357,124 $I 259,355 $I '157,833 $ 90,917 LIABILITIE 9 AND FUND EfpILA NCE 9 Liabililies: Alcaounis payable $ 32,280 $I 4e 73 $ 27,999 $ 25,529 $ 89,000 $ 387 Deposits - - - - - Deficit in pealed cast acccwni - - - Due to atheir funds - - Defeumed revenues - L n earr ed revenues - - - Tatalliabilities 32,280 4,473 27,9961 25,529 89,000 387 Fund balancers: L ndesignated 59,058 '8 329,128 233,829 68,833 90,530 l atal liabilities and Hund balances $ 91,338 $ 4,521 $ 397,124 $ 259,355 $I 157,833 $I 90,917 Clorllinued -72- D ESC HUTES C OUNTM, CIREG ON NONMAUOR SPECIAL REVENUE RUNGS COMBINING BALANCE SHEET .; U N E 30, 2(I(IEI Continued 73- Caunty Carnwissian Land Saleis Uquan Victims' Uaw Cllenk an Childnen & Maintenance 9n1cmcement Assisllancei Uihrary Reicands Ramillies ASSEITS Cash and cash equivalents $ 5,996 $ '191 $ 2,057 $ 2,07f1 $ 6,542 $ 17,026 Investments, plus aaarued inten;st 232,9134 7,435 77,791 80,768 254,125 661,407 lla)ies receivable - - - - - - Acaoun1s receivable - 6,653 - 291,238 t otes and contnacts neceivable - - - - Due fram other Aunds - - - - Restricted cash - - Hnepaid items - - -Rota[ assets $ 238,930 $ 7,626 $ 86,50'1 $ 82,847 $ 260,667 $ 969,671 LIAEIILI718S At` 11 K t 11 SALAt• CELS Liabilities: Accaunts payable $ 26'1 $ - $ 135 $ 2,926 $ - $ 335,744 Dep osits - 4,500 - - 5,468 Deficit in pooled cash accaun I - - - - Due is otl en hinds - - Defenned revenues - Uneamed nevenues - - - llotalliabilities 26'1 - 4,635 2,926 - 341,212 Rund balances: Undesignated 238,669 7,626 8'1,866 79,921 260,667 628,459 -natal liabilities and Hund balances $ 238,5130 $ 7,E126 $ 86,501 $ 82,847 $ 260,667 $ 969,01 Continued 73- DES C HUTES C OL NTY, OREC ON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET ,, UNE l -IQ, 20(IEI Continued -74- Cumimuniq Shenifrs Des Cla Sheriftis Jus -lice Assel Claur Ccimirnwnicallloin Clarital Juvenile Forfeitune Racilities Ilyslerri Reserves Health P19SE 11;1 Cash and cash equivalents $ 16,72 $ 11,833 $ '151 $ 5,74 $ 24,110 $ 29,908 Investments, plus accnued interest 649,682 71,215 5,882 223,139 936,611 '1,1z 3,422 'Ilwies receivable - - - - - Plaaounls receivable '155,438 6,374 56,583 221,956 Is otes and contracts neceivat le - - Due Irom other funds Restricled cash - Rrnapaid items - 11otal assets $ 821,844 $ 73,048 $ 12,407 $ 285,466 $ 960,721 $ '1,393,886 LIA811-1 119;1 PIt` D Fl Is D BALAls CISS Liabilities: Accounts payat le $ 232,167 $ 646 $ - $ 2,9'11 $ - $ 60,144 Deposits - - - - Deficil in pooled cash aaaounl - - - - Due to oit en funds - - - Delened revenues - - Uneanned revenues - - - 'lotalliabilities 232,167 646 - 2,9'11 60,144 Fund balanaes: Unclesig nated 589,677 72,102 '12,207 282,555 960,721 1,333,742 Tolal liabililies and fund t alances $ 821,844 $ 73,048 $ '12,207 $ 285,466 $ 960,721 $ 1,393,886 Continued -74- Continued -75- DES C HUTES C OUNTY, CIREG ON NONMAIJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET . UNE 30, 2(1(IEI Acute Clare Ccide Ccimimwnity h eal lhy Start ABHA Elermices oh R -Clan Abatemie n9 Develc iplmie n9 ASS9lIS Cash and cash equivalents $ 7,411 $ 922 $ 22,097 $ 1,255 $ 649 $ 53,017 Investments, plus aaarued inlenest 287,910 35,834 858,443 48,754 29,229 2,455,720 lla)ies neceiva ble - - - - - - Aaaounts receivable '105,676 '168,375 IN otes and contnacls receivable - - - - Due Inom other funds - - Restnicled cash - - - Rnepaid items - - - - llotal assets $ 440,997 $ 205,131 $ 880,540 $ 5(I,g09 $ 25,878 $ 2,'108,737 LIA91LI1119S AN 11 RU N 11 SALAN CIES Liabilities: Accounts payable $ 44,326 $ - $ 2,800 $ 9,675 $ - $ '126,490 Dep osits - - - - Deficil in pooled cash aaaount - - Due to oit en funds - - - - Defened nevenues - - - Unearredmevenues - - - - - 359,189 llotalliabililies 44,326 2,8010 9,675 - 485,599 Rund balances: Undesignaled 356,671 205,13'1 877,74a 44,334 25,878 1,623,138 Notal liabililies and Hund balances $ � 80,997 $ 2a5,13'1 $ 880,5 a $ 50,(109 $ 25,878 $ 2,108,737 Continued -75- DES C HUTES C OUNTY, C REGON NONMAUOR SPECIAL REVENUE RUNGS CICIMBININC BAILANCIB SHEET J UNE 210, 2(109 ciao ciao Ccimmunity Building Caa Clncwndwaten Ne%%Uenry oevelciplmenll Rncignam Eleclnical Cllil Rartnershipl heighbonc(icic Resenle Reisenle Reserve aedicalec ASOBTS Clash and cash equivalElnts $ 2,313 $ 5,525 $ 55,556 $ 29,893.2 $ 5,183 $ 27,127 InvEIStmanls, plus accrued intesusl 89,847 2V,6,16 2,158,252 1,161,296 201,332 I,CI53,818 Ilaxas nEICElivable - - - - - Accounts ileceivablEl - - - 483 t otos and cantnacts receivable '1,•168,254 60,000 - 0ue 11iom athes funds - 400,000 - RestrictEld sash - Rrepaid items - - Total assets $ 92,'16(1 $ 1,388,395 $ 2,673,858 $ 1,191,189 $ 2(16,515 $ 'I,a81,427 LIABII IIIIES FIND i1L N a BALA< CIB;I Liabilities: Accounts payable $ - $ 2,89CI $ - $ - $ - $ 71 DElpos its - - DElficil in paoled aash aacounl - - - DUEI to athen kinds 400,Oaa - - DEmkined nevenUEIS 1,168,254 60,000 - - UnElannEld nEM111 EIS - •• - - -notal liabilities - 1,571,144 60,(Iaa - - 71 Rund balances: UndusignalEld 92,160 ('182,749) 2,6.13,858 1,191,189 2CI6,5.15 1,581,356 Talal liat ililies and fund balances $ 92,160 $ 1,388,395 $ 2,673,808 $ 1,191,189 $ 2CI6,5.15 $ 1,581 27 Clontirlc eld -76- a ES C HIUTES C OUNTM, GREG ON NONMAJOR SPECIAL REVENUE BUNDS COMBINING BALANCE SHEIEII JUNE 90, 2(1(IEI C orltirlu EIC -7171- Nallunal Federal Fuhlic Lana Raac Road Resaunces Fanest Title Carmen Building & ImpinavemienV Pncdectian III Surveyon Fneseniaticin Equipment Reseme MISE -11S Cash and cash equima lents $ 1,619 $ 5,833 $ 1,792 $ 29,002 $ 23,044 $ 89 Imiestments, plus accrued interest 62,896 226,586 69,599 1,126,685 895,219 3,476 Taxes meceivable - - - - - - Accounts neceivable 8,974 - - Wee and aontsacts ieceiva ble - - - Due fnom othen 11unds - - - Restricted cash - - - - Pnepa id items - - —$7— 7alal assets $ 73,489 $ 2321'19 $ 71,39.1 $ 1,155,687 $ 918,263 3,565 U IABILITIEI9 AND FUND BALANCES Liat ilities: Acauinispayable $ 4,287 $ 29,206 $ 270 $ - 91 6,964 $ - Eleposits - - - - - Eleficit in pooled cast account [it ie to other funds - - Elellemed revenues Lneamed revenues - - - Tatalliabilities 4,287 29,206 270 - 6,964 - Flund balances: Lndesignaled 69,202 203,213 71,13 '1 1,155,687 911,299 3,565 total liabilities and Hund balances $ 73,489 $ 232x'19 $ 71,39'1 $ 1,155,687 $ 918,263 $ 3,565 C orltirlu EIC -7171- DESCHUTES COUNTY, OREGON NCINMA, OR SREC IAL REVENUE RUN DS CCIMSIN INGI BALANCE SHEET JUNO 30, 2CICI6 Contiru, EIC -718- V ehicle Deschutes Mainfena nce & Adult Panale CleschuVes Ccwnty 911 Replacernenl Dag Ccmtral & Pnabatian Cau My 911 Reseme Bxtensian 4-H ASS9111;1 Cash and cast equivalents $ '16,883 $ 2,762 $ 9,041 $ 53,298 $ 10,625 $ 4,150 Investments, plus aaarued interest 655,869 '107,314 349,302 2,069,350 412,757 'IE11,202 Taxes seaehiable - - - '101,265 - 9,182 Accounts neceivable - 1,366 2,285 '190,123 '190 Notes and conlnaats neceivable - - - - - - Due (nom olhen 11unds - - - - Reslriaied cash - - - Pnepaid items - - - - - - Tolal assets $ 672,749 $ 1'11,442 $ 3(10,628 $ 2,414,00(1 $ 423,382 $ '174,694 LIABILIT11318 AND AUND BALANC89 Liabilities: Plaaounls payable $ 13,818 $ 35,662 $ '19,538 $ 38,3(1(1 $ $ 7,834 Deposits - - - 13,823 Deficit in pooled cast accaunt - - - Due 1a olhen funds - - - - - Deterred nevenues - - - 79,183 7,131 L nearned nevemies - - - To1al Iiat ilities 13,818 35,692 '19,538 '117,549 28,788 Fund balances: lndesignated 958,931 75,780 341,090 2,29(1,457 423,382 '145,90(1 Total liabilities and fund balances $ (172,749 $ '111,442 $ 360,628 $ 2,41',00(1 $ 421,382 $ '174,694 Contiru, EIC -718- D ES C HUTES COUNTY, OREGON NCAMAUOR SPECIAL REVENUE BUNDS MMSININGI BALANCE SHEET JUNE 30, eICICI6 LIPIBILITI98 AND FIEND 9PIt PINCUS Liabilities: Aaaounts payable $ 1,598 $ '129,420 $ Su nniven Deposits - - unniven Service - - 29,100 ervice nisluicl Tatal Nanrra,jan a 0,000 Deferred revenues Distnial Reserve Special Revenue L neamed revenues Black Sutte General Fund Fund Runc s ASSETS 200,122 - 5,196,008 grind balances: Clash and cash eQluivalents $ -175,371 $ '1,079,731 $ 555,390 $ 2,503,237 Investments, plus accrued intenest - - - 26,853,160 Taxes neceivable '15,230 91,863 603,214 Accounts neaeivable - 29,410 - 1,471,657 Notes and contracts neaeivable - - 2,180,888 Due Morn othen'lunds - - 400,000 Res tnicted cash - - '15,327 Fnepaid item s - Total assets $ '190,601 $ 1,201,007 $ 555,390 $ 34,027,783 LIPIBILITI98 AND FIEND 9PIt PINCUS Liabilities: Aaaounts payable $ 1,598 $ '129,420 $ $ 2,(12'1,766 Deposits - - 23,791 Deficit in pooled cast account - - 29,100 Due to othen funds - - - a 0,000 Deferred revenues '11,824 71,002 2,362,212 L neamed revenues 399,109 Total liabilities '13,422 200,122 - 5,196,008 grind balances: Lndesignated 177,179 1,000,585 595,390 28,831,775 7olal Iiabililies and fund balances $ 190,601 $ 1,201,007 $ 555,390 $ 34,027,783 -719- DIESCHUTES CCIUNTM, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING 13AILANCE SHEET JUNG 30, X1006 C cir 11 inued CDD Bic g 2000 Sladus 2003 8lcmies 2005 Slemies HH a (1, L'10'nam 1170 IJ70 Relu nc in41 Hull Hailh 81 Full Flaillh & Imrromarricinl Impromarricinl Iniprorwarneinl Slenies 2004 (luedi4 2003 (hiedill 2005 ASSOTS Clash and cash equivalents $ 7'17 $ 409 $ 2147 $ 970 $ 498 $ 5 Investments, plus accrued interest 27,852 '15,587 9,600 37,689 '19,347 2109 Taxes neceivai le - - - - - - Accot nts neaelvabie - - - 5'1,486 - Assessments receivable 145,701 403,719 2107,550 Total assets $ 174,2170 $ 4'19,707 $ 2117,397 $ 38,659 $ 71,33'1 $ 2114 11ABILITIES FIND FL h D BAIJ P CES I is bilities: Accounts payable $ - $ - $ - $ $ $ Dellerned nevenueis 145,701 403,719 2107,550 Totalliabilitie: 145,701 403,719 2107,550 - Fund balance:: U nies erved 218,569 15,988 9,847 38,659 7-1,331 2114 Total liabilities and fund balances $ 174,2170 $ 419,707 $ 2117,397 $ 38,659 $ 79,33'1 $ 2114- 114 Ccir11inued -80- DIBS C HUTES C OU NTM, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET J LI N9 30, -iaa6 Continued -f11- H H S4BJCC RR a CI, Governrniental RUHlic Sallety Redmiand M elcarne Retlunc ing Centen 1989498 Genenal Builc ing '1994 RE RS Series Center Series 2005 CORS Clbligation COPS 200212004 11988198 CORS ASSR118 Cash and cash equivalents $ 2,244 $ 4,098 $ 8,557 $ 1,670 $ 4,946 $ 4,090 Investments, plus aaarued inteisest 87,16'1 159,203 332,415 64,862 192,150 1158,896 lla)ies neceivable - - 67,743 - Aaaounls receivable - - Assessments meceivable - llcital assets $ 89,405 $ 163,301 $ 408,715 $ 66,532 $ 197,096 $ 162,986 LIA91L11119S AP 0 Fl � ❑ EIALAh C19S Liabilities: Accounts payable $ - $ $ - $ - $ - $ - ❑efenred revenues - 5'1,92 lfotalliabilities - - 5'1,92 - - Hund balances: Unreserved 89,405 163,301 356,791 66,532 197,096 162,986 Molal liabilities and Hund balances $ 89,405 $ 163,301 $ 408,715 $ 66,532 $ 197,096 $ 162,986 Continued -f11- DESCHUTES COUNTY, OREGC N NONMAJOR DEBT SERVICE FUNDS CCIM BIN INGI BALANCE SHEET JIJNB 30, m06 -8,'I- Rudmiand Sunriver Bend llibuaq lnibrary(ISD Library(ISD Tallal C1SD Genenal Guneral General Nam -Major Debt Obligafian Obligation Obligatian Service Runts AISSOTS Clash and cash equivalents $ 2,470 $ 324 $ 285 $ 31,522 Invesimenl,, plus accrued intene,t 95,942 '12,587 1'1,052 1,224,552 -lades neceivable 22,892 6,095 3,060 99,790 Alaaounls receivable - - 5'1,486 Al, se.,, ments neceivable - 756,970 -IotaIassets $ '121,304 $ '19,006 $ '14,397 $ 2,164,320 LIABILI1119S AN ❑ Fl N ❑ BALM CIOS Liabilities: Account, payat le $ - $ - $ $ - Defened nevenues 17,714 4,729 2,374 833,711 -Notal liabilities 17,714 4,729 2,374 833,711 Fund balanaes: Unreserved '103,590 '14,277 '12,023 1,330,609 -notal liabilities and Hund balance, $ '121,304 $ '19,006 $ '14,397 $ 2,164,320 -8,'I- D ESCHUTES CC LINTY, C REGON NON MAJOR CAPITAL RROJECT FUNDS CION BIN ING SA LANCE SHEET JUN B 30, 2006 ASSETS Cash and CWSeiquivaleiriils Iri%estrr enVs, plus accrL ed interesil Assessments iieoei%able Notal assets LIABILITIES AND FUND BAILAINCIBS Liabilities: Accounts playable ❑eiLlosits ❑etllennec revenL EW Molal Iiabilillies La Ririe Local SL ilding Irriprovemerit Rurch wind Disitriall Remcidel $I 7,5'16 29'1,986 25,888 $I 325,390 12,000 25,888 37,888 $ 40 '1,572 $ 1,612 $ '1,6'12 1,6'12 71c itai Non-Majoir Capital Rreijects Ft, ndsi $ 7,956 ,K 3,958 ,215,888 $ 317,002 $ 1,612 12,C100 '215,888 39,900 Fund balances: U rilIEWEIRiec 287,502 - 287,50'91 Notal liat ilities and ft nd balarices $ 325,390 $ 1,612 $ 3-217,0CIe1 -83- DESC HL TES C C LINTY, ORIEIG ON NONMAJOR G CIVERNMBNTAL FUNDS COMBINING STAWMENT CIR REVENUES, EXPENDITURES, ANO CHAINC ES IN Fl NO BALANCE FOR THR YEAR ENDED JUNE '00, 2006 REINED UES Laca l TaxEis - Pioplerty TaxEis - CihEin Liaen:ies anc plenmils Rims, lbrfeiiures, anc pleriallies SPEiaial assEissmanils In%esirrient Eiaminigs and nenl ChangEia km services Oltl er InlEmgav ernimenlal Lcical Stale Fedemal Tolal ievenuEia EXPENDI7l RES Cuirenl: GenEiral SEVv ices E( uaalion County aa( s Public SEifEity Health and welfare Dot l sery ice: Principal Inilcuml TIUSIeEI fiEIGS Debt ismanue costs Caplilal oullay Tatal expenidiiunes Exaes:i IldEifiaienay) oil rEivEinues UN 611 EIAplElnc 11UNIS OTHER F IP ANCINC SCII RCSS 111LISSS) Tnarisfers in fnarn alhEir funds Tnansfer oui la alhEin furic;i Relun( incl barid s iSSUEid Payment la nelluridEid ( Eibl esanaw agerit PIIOCIEIEI( s oil sale all assels T(lal alhEin financing sauraes fuses) Excess II( elfiaienay of revenue and olher finanaing sauraEis (NEin (uncen) expenidilunes avid other financing uses Total Non-Majan SAlecliad C ebt Capital Prajecll C averr mental RcivEirma Hu nidi SEirvicie Funic s F u nc s Flur c s 91 71,442,898 31 3,(19.1,830 gl - $I '1(1,939,694 3,283,m4 - - 11,21811,04 38'1,13(1 - - 361,'13a 536,£11£1 - - 938,618 - ;171(1,4 BEI :1,11321 379,8,28 1,015,73(1 819,188 31,909 21,462,8271 12,1217,921(1 7121,907 EI0(I 121,841,212171 '1,545,(141 - ;1,(10(1 1,951C1,a4 '1 1,1171.1,399 - 1,372,399 '12,21a4,79E1 - - '121,21(14,796 2,923,9611 - 21,9213,963 4 3,(11 k ,3'19 4,991,(12-21 43,(141 45,6 8,383 '13,EI91,(IOEI - - 13,891,00 1,19£1,£169 - - 'I,'If16,665 E1214 ,7'19 - 6214,715 '10,1913,52,21 - 1 EI,1 E13,522 '1(1,988,418 - 1a,9a8,� 18 4,7P E1,5184 - 4,746,584 11,3 3,9071 - 3,24 3,567 - 3,411a - 3'� 30 - 'I 133'51f1(3 - '133,596 21,10£1,9'17 - 1,313,21EH 3,419,8(18 44,76(1,849 EI,'1271,'1771 1,313,219'1 94,21C1'1,3'13 (1,714EI,93a) (3,,136,'19aj (1,2 m,29al 16,192,93(1; 121,188,996 21,69C1,489 318,270 19,'197,7'19 I7,309,71(16j - I'13a,0aa) ij71,� 341,76£1) - 9,919,0(10 - 5,EH5,aaa - (9,7771,4(141 - 115,777,4 a4 ) '1� 8,992 - - 148,991C1 9,2.18,'14 a 21,8218,0£15 1 E18,270 8,(14 � ,4 99 3,2 81,61 a 113(18,0651 I'I ,OEI'1,980j '1,£191,969 Flund balance - Bcginning of yEiar 214,893,3212 1,638,674 21,0£16,3215 218,99£1,321 Anian pEiricid adjuslmEinl duE1 la atanige in funic t�PEi 896,843 - (696,£143) - Flum balariue -Enid 011y6an $.18,83'1,775 9 '1,330,£1241 91 287,;IC12 $1 3(1,449,88EI -84- C orllinu EIC -89- DIESC HUTES C OUNTM, OREGON NONMAIJOR SPECIAL REVENUE RUNGS CCIMBININC STATEMENT CIR REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEA R EN❑9❑ JUNE 210, 20(IEI Cummur ity Cuurt Business Develupmen9 llechnalogy Clul9unal Grantl Laan E lack Gnani Reserve Claialiticin Projects RBIVBIN a US I. ocal 11a)ies - PoopeM $ - $ $ - $ - $ 11a)ies - Ott es - - Licenses and Permits - - - Hines, forfeitures, and penalties - - - Investmenl earriings and sent 4,694 - 2,968 442 370 Clhasges for services - - - - Othen 17,436 700 - - Inteigovemmental Local - - - - - Stale - - 12,163 '12,837 Pedenal - - - - Tolal revemies 22,130 700 2,968 12,605 13,207 EXREINDIX RES Curnenl: General services 8,740 - 32,438 2,091 12,837 Eldticalion - - - Clount}I raads - - Flublic safebl - - - F eallh and welilare - Capital outlay - 24,987 - To1al expenditunes 8,740 57,E 25 2,091 12,837 9xcess (deficienay) oil revenues averexpendilunes 13,390 700 (54,457) '10,514 370 OTh SIR FIN AIN CIN G SOURCEI9 1L SES) Tnansfens in Thom oihen ilunds 226,555 100,000 - Tnansfen out la alher funds ('18,1(16) Proceeds all sale of assets - - To1al alher financing sources Muses) 226,555 100,000 ('18,1(16) Excess deficiency) of revenue and othen financing souses over Quncler) expenditures and cdher financing uses 239,943 700 45,5 3 '10,514 1'17,796) Rund balance - Beginning of year, as pnevicusly reported 7'1,71(1 79� 3,(186 '17,79(1 Flrion period adjustment due to change in Ilun d b1pe Punct balance - End of yean $ 31'I,EIEI1 $ 1,494 $ 5,54 3 $ '14,200 $ C orllinu EIC -89- DIESC HUTES CC UNI -M, OREGON NCINMAJOR SPECIAL REVENUE BUNDS COMBINING STATEMENT OF REVENUES, EAPENDITURBS, AND CHANGES IN FUND BALANCES FOR THII NEAR 9NDED JUNE 30, ,-1(109 C or tir1L ec -88- Park Justice La Rine La Rine Acquisilicin & Claurt Industnial ElenicmCenllen Doveluprrenl PORSReserwi RBVBN UES Local llaxes - Pnoperly $ $ $ $ $ - llamis - Othen - - - Licenses a nd Rermits - Fines, for eitunes, and penalties - - Investmenl eannings and sent 2,147 •15,195 795 21,793 '190,30.1 Cit anges for s ervices - - - 25,200 903,600 Clther - 1,157,096 '175,065 - - Inlengovemmenial Local - - - - Slate 415 600,000 '122,279 - Fedenal 98,1'18 - lalal nevenues 2,562 1,172,29.1 873,978 •169,772 1,093,90.1 BXR8NDI-NURSS1 Cuurent: Clenera I services 454,612 1,179,691 1,594,392 '149,187 850 Eldua atian - - - - Caunty loads - Rublic saflety - - F ea Ith and welfare - Capilal otillay - - 92,049 - Talal wipendiiunes 454,612 1,179,691 1,594,392 241,236 850 Excess (cleficiencyl of oetienues over expenditunes 11452,050) (7,400) (720,414; (7.1,9641; 1,093,051 OTH BR If11SMCING SOURCIBS ILSSE11 Tnansfens in foam alhen funds 428,698 - 184,300 - - Tnansfen out to other funds - - (205,230; (196,784) PiKiceeds of sale of assets - 62,950 Total other financing sources (uses; 428,698 184,300 (142,280) (196,784) Excess (deficiencyl of nevenue and other financing Bounces avers (undenl expenditunes and ott en financing uses (23,352) (7,400) (536,114; (214,244; 896,267 Fund balance - Begin ing cif yeau, as previously nepor ed 83,515 7,400 542,076 679,844 5,096,800 Rrion peniod adjustment due la change in fund type - - Fund balanae - End o1 year $ 60,163 $ $ 5,962 $ 415,600 $ 5,993,067 C or tir1L ec -88- DESCHUTES COUNTY, OREGON NC NMA,, C R SREC IAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXRENDITURES, AND CHANGES IN FUND BALANCES RC THEI Id EAR EINDED JUNEI 30, oam RBVSN U ESI Local hams - Pnoperty hams - 01hen Licenses and Rermils Riney, forfeitwes, and penallies Invesln eni earnings and hent Clhanges Ilou aermices Other Inteigmernmenlal Local Slate Redenal Total oevenues 13XR13NDIIU REEI Current: General smices 9ducalion Clounty ooads Rut Iic safety F eallh and welllare Capital outlay Molal expenditrues 9xCEISS (deficiency) oil oevenua s overexpenditules OTH 9R FIN AIN CING SOURCISS (U SES) Toansfeis in foam alhen Ilunds Tnansfeo out to other funds RKiaeeds of sale cif assets Total othEirinanaing saunces (uses) 9xcess (deficiency) of icivenue and other financing aouices over (undeo) expenditrues and otheo financing uses Rund balance - Beginning of yeao, as previously reported Rriao period adjustment due to at ange in Ilund type Rund balance - Bnd of yean General Claunq Caunty Special Taylua Transier1 Rnajecis Slchaials Tna nspartatian Gnazing Roams Tax $ 505,463 $ $I $ $ - 2,814,793 5'18,392 2,114 2,645 140 '12,617 1f1'I,'196 26'1,378 3,668 1,013,035 - 1,023,855 '1,196,34'1 264,023 3,808 2,827,410 270,165 - 6,626 566,7011 - 1,196,665 - - - - 220,'1E19 193,073 - - 463,238 1,196,6165 220,'IE19 6,6261 506,708 500,6117 (324) 43,85' (2,818) 2,200,702 ('1,088,712) - - (2,215,000) (1,088,7 12) - (2,215,000) (528,095) (324) 43,85 (7,81E1) 45,702 324 15,20 7,860 283,42EI 962,087 - - - $ 433,992 91 - $ 59,058 91 48 $ 329,128 Contirlu ed 411- DIESCHUTES COUNTYI, OREGON NC NMAUOR SPECIAL REVENUE BUNDS CCMBININGI STATEMENT OH REVENUES, EAPENDITURES, AND CHANGES IN FUNDI BALANCES RC R THE YEA R EN11911 JUNE 30, 2006 RBVSh L Ul I ocal lla)ies - Pnoperq lla)ies - Ott en Licenses and Flenmils Fines, forfellunes, and penalties Investment earnings and rent Clhauges for services Othen Inteagovennmenia I Local Stale Fedenal Total revenues BXRBNDI-IL REN Cumenl: Cleneral smices Bducation Clounty roads Hut Iia safety F ealth and welilare Capital outlay Total expenditures 9xcess (deficiena)l) oil revenues aver expenditures OTH BR FIH AK CIN G SOURCHS (L SEN) TnanAi in Inam othen funds Tnansfer out to other funds Hroaeeds of sale cit assess Notal other finanaing saunces (rises) 9xcess Ideficiency) of revenue and olhen financing souses aver (under) expenditunes and other financing uses Fund balance - E eginning of year, as pnevious ly reparled Brion period adjuslmenl die to change in fund type Hund balance - 9nd of yean Rraperty Welcome Management Land Sales Licluar Vic ea llatlery aenlen Operallonis Mainleniance Bnkmciement 469,11'1 - - - - 32 ,� 09 7,330 4,3: 6 8,' 53 9,423 1,385 - - - 750 - 8'1,83.1 - 600,100 4,243 607,430 559,51.1 8 ,� 53 10,173 33,794 381,858 X03,723 •19,9:3 60,118.1 12 38.1,858 X03,723 '19,923 60,18.1 12 225,572 155,788 (11.1,470) (50,008) 33,782 (186,685) (158,000) - (78,000) 86,000 (186,685) (158,000) 86,000 (78,000) 38,887 (2,212) 74,530 150,0081 iW ,218) 19',939 711,045 16,000 288,677 51,84 $ 233,826 $ 68,833 $ 90,530 $ 238,669 $ 7,626 Contim ed -8f1- DIBSCHUIES CC UNTM, ORIEGC N NONMA. OR SIRECIAL REVENUE RUNDSI COMBINING STATEMENT OF REVENUES, EXRENDITURESI, AND CHIANCIES IN FUND BAILANCESI RCIR THR NEAR ENDED JUNE 30,'eIC106 REVENUES Loral faxes - Pnoperty I axes - Othe a Licenses and Permits Fines, foreitrues, and Itenallies Investment earning s and lent Cit aiges foi services Other Inlergovemmeniai I ocal Slate Federal lotal revenues EXRENIallURSES Cunrent: Cleneral services 9ducation County uoads Rublic safety FeaNh and welfare Clapital outlay Tclal enpenditunes I3xcess (deficiency) all i evenues over expenditunes OTH ER FIN AIN CING SOURCISS IL SOS) Tnansfens in fnom alhen funds Tnansflen out to olher funds Pnoaeeds of sale cif assels Tatal other financing sources (uses) Excess (deficiency) of ne�ienue and alhen financing sauuces over Qunden) expenditunes and utheu financing uses Fund balance - Beginning cit year, as previously reported Flrion period adjustment due la at ange in Hund type Fund balance - End of yean C C1r'111Nu EIC -89•• Cammiissian Ccimmiunity Viclimis, County Clenk cin Children ✓£ Juslice Assistance LaN Litlnary Reccmcs Ramillies Juvenile 4,088 - 20,515 3,9.16 1,344 2,635 7,1.13 29,972 55,626 35,000 9119 '110,7.18 '11,937 780,158 - - 9,650 - 23,350 '133,658 1,178,394 356,894 44,706 - 636,832 105,186 10888 137,212 '1.17,831 1,891,400 1,301,780 1'1'1,472 47,756 - 241,452 - 6,258,197 - 2,449,623 - - - - 8,755 241,452 1'1'1,472 47,756 2,449,623 6,266,952 (1312,964) 25,70 70,075 (558,223) (4,965,172; 194,000 - 24,800 581,700 5,300,310 194,000 - 24,800 581,700 5,300,310 61,036 25,740 94,875 23,477 335,138 20,8110 54,181 165,792 604,982 254,539 $ 81,866 $ 79,921 $ 260,667 $ 628,459 $ 589,677 C C1r'111Nu EIC -89•• DIES C HUTES C C UNTYI, OREGC N NCINMAUOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EMPENDITURBS, AND CHANGES IN FUND BALANCES FICIR THE YEAR ENDED JUNE 30, 'ICICIEI RMN U ES Loaal faxes • Property laxas - Othen Licensees and Hermits Fines, farfeitunes, and A enalties Investment earnings and rent Cit anges kiu services Clther Intengcniennmental Local State Redenal latal revenues EXRBNDnIURBS Cunrent: Clenera I services Edua a tion Clounty goads Rublic safety F ea Ith and welfare Capital cnitlay Total expenditunes Excess (deficiency) of wion ues civer expenditures OTH 13R RIN ANCING SOURCIES (U SOS) Transfens in fnom cithen funds Tnansfen crit to other funds Pnoaeeds cif sale cif assets Total other financing sources (uses) Excess (deficiency] of revenue and other financing sources over (unden) e)ependitunes and ott en financing uses Fund balance - Beginning cif yeas, as previously ueported Fuion period adjustment due to change in fund type Fund balance - End of year Sheriffla Des Clo Sheriffs Asaell Clourt Clamimiunicaticen Claplillal Fcirleiture Facilities System Reserve Health '17,100 81,701 - - - 2,721 79 9,635 30,026 43,664 - 561,71 CI 5Cl2,836 - '11,'184 - - 11,(193 - 2,258,1 96 - - 15,1 a'1 '19,87'1 81,785 571,345 30,026 2,842,674 29,095 77,617 '1 79,29a - - - 4,805,7z 4 56,583 - 17,3391 79,095 77,617 235,873 4,823,083 (9,274) 4,163 335,472 3CI,(126 - Mum 2,202,0185 (156,718; (15a,0(1(1) (156,718) 265,666 2,(152,CI85 (9,271) 1,-163 178,754 23a,026 71,676 81,676 8,24 1(13,8(11 730,695 1,267,066 $ 72,402 $ 12,4017 $ 287,555 9 96a,721 $ '1,333,742 C ontim 9C -SICI- DESC HIUTES COUNTY, C REGION NONMAUOR SPECIAL REVENUE FUNDS CCMSININGI STATEMENT CR REVENUES, E)IPENDITURES, AND CHANGES IN FUND BALANCES KR THE YEA R ENDED „ UNE -IO, 20(IEI CorltirIL CC 411- Ala We Clane Ccide H ealthy Start ASHA Seniices OHR-COCl Abatement RBVBNLBS I ocal lla)ies - PnopertJ $ $ $ $ $ hares - Ott en - Licenses and Rermits - - Fines , forfeitures, and penalties - - - 10,000 Investment earr ings and hent 9,907 '10,984 2� ,463 3,569 644 Clhanges Ilor seniices 355,612 - - - - Othen 3'1 - Integoverr rn ental Local - - - - - 91ale 168,344 2,424,023 423,490 481,553 - Fedenal - - - - Total revenues 533,094 2,435,007 447,873 485,122 '10,644 BXRBNDIM RES Current: Clenenal seniices - - - - 53,174 Education - Clounbl mads - - - Rut lic s aL-N - - - - - F ealth and welllare � 93,388 2,276,243 240,981 502,258 Caphal outlay - - - - Tatal expenditures x 93,388 2,276,2 3 240,981 502,258 53a 74 Excess (deficiency) oil revenues over expenditures 39,706 158,764 206,892 (17,136) (42,830) OTH BR FIN AIN CING SOURCES (L SES) Tnansflens in foam athen Ilunds 65,809 - - - 40,000 Tnans fen ciut to other funds - 40,4 30) (70,OU 0) (50,000) - Pnoc eeds of sale cif assets - - Total other financing saurces (uses) 65,809 040,430) (70,000) (50,000) 40,000 Excess (deficiency) of wienue and ather financing sources avec (under) expenditunes and cMer financing uses 105,515 (281,666) 136,892 (67,136) (2,830) Fund balance - Beginning cif yeah, as previcwsly reparted 251,4156 486,797 7� 0,8� 8 107,470 28,708 Rrion peniod adjustment due to at ange in Ilund type - - - - Fund balance - End al year $ 356,671 $ 209,131 $ 877,7 0 $ 40,334 $ 25,878 CorltirIL CC 411- D ES C HUTES C OUNTM, OREGON NCINMAUOR SPECIAL REVENUE BUNDS COMBINING STATEMENT OF REY13NUES, EXPENDITURES, AND CHANGES IN FUNDI BALANCES HCIR THE YEAR ENDED JUNE 30, 20CIEI REV9N U ESI Loaal -faxes • Property ilexes - Othen Licenses and Rennits Rines, florfeitunes, and penalties Investmenl eaming s and nent CII arges fon seniices Other Intengovennmenlal Local Slate Redenal Total revenues BXREN0I1UR9S1 Currenl: General services Bduaalion County uoads Rublic safety F ealth and welfare Clapilal outlay Total e) penditunes Excess (deficiency) of revenues oven e) penditunes OTF 9R FIN ANCING SOU RUES IIUSOS) Tnansfens in from other funds Tnansfen out to other funds Proceeds of sale of assels Total other financing souraas (uses) Excess (deficiency) of revenue and other financing sounces oven (unden) e) penditunes and other financing uses Bund balance - Beginning of )lean, as previously repor ed Rrion period adjuslmenI due to change in fund type Rund balance - End of year ciao Caminiunity CDD Building Ccimrriunity Glncwndwa-len NewUenr)I Oevelopnient Rnagnami Develciprrien9 Rar nership Neighbarhooc Reserve Resenie 6,� 5'1 - 84,86'1 3,238 6,761 60,081 23,817 6,744,900 - - - - '153,324 - 1,185,574 - - '15,000 - - 158,37'1 - - 8,'195,157 3,238 '160,085 60,08'1 23,817 6,670,6 9 3,728 '14,811 - 42,9 3 - 6,7'13,592 3,728 '14,811 1,48'1,565 (490) 145,274 60,08'1 23,817 - 525,000 600,000 (1,45,000) I62,779) - ('1,45,000) (62,779) 525,000 600,000 36,565 (490) 82,495 585,081 623,817 1,586,573 92,650 2,(128,727 567,372 OAR 9dt1 _ $ '1,623,'138 $ 92,'160 $ (4182,7451) $ 2,613,808 $ '1,19'1,189 ClontirlL ad 412I- DES C HUTES C OUN 1-M, C REGON NONMAUOR SPECIAL REVENUE RUNDS COMBINING STATEMENT OR REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES F CIR THE YEAR EN17911 JUNE 30, 2(ICIEI RBVBNUES Local -laxer - Pnoperty -laxer - Othen Licenses and Rennits Rines, forfeitunes, and penalties Investment eannings and nent Clt anges bn services Other Inteng(vemmenlal Local Slate Fledenal Total evenues EXREN DnIURSS Current: Clenena I services Bduaalion County iKiads Rublic safety Health and welfain; Clapital outlay Total wipenditunes Excess (deficiency) of iwienues oven expenditunes OTF BR F IN ANCING SOU MISS MUSES) Tnansfens in fnom other funds Tnansfen cwt to otheu funds Pnoceeds of sale a assels Total otheu financing sauuaes Muses) Excess (deficiency) of nevenue and otheu financing saunces oven (unden) expenditunes and olhen financing uses Rund balance) - Belginning cif)lean, as p ieviously in;por ed Rrior puriod adjustment due to change in fund type) Fund balance - Bnd of yewu Nalunal Fedenal CDD Blec9nical GIS Resaunces Farestllille Resenie Dedicatec Pnolectian III Surmeyai 317,895 4,244 36,872 21,920 10,429 8,542 - 581,530 103,479 - 44,684 25,000 - - '107,138 21,558 - 94,772 357,5421 4,244 725,540 228,729 367,97'1 27'1,12'1 70,196 - 290,000 :148,f155 35EI,(156 2,315 X72,511 4148,650 356,056 .195,000 4,2k 4 2153,029 ('19,9.1'1) 105,500 - 3,785 1165,286) - 100,00(1 (165,286) 3,785 '11,915 (18,879) 90,000 90,000 0,24� 87,743 (16,13(1) 11,915 7'1,'1211 10:1,271 993,6'13 85,338 191,298 $ 206,5'15 $ 1,081,356 $ E19,202 $ 203,213 $ 71,121 Continued -93- ESC HUTES COUNTY, OREG ON NONMAJOR SPECIAL REVENUE FUNDS CIC MSININGI STAITBMENT C FI REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED, UNE 1ICI, 20(IEI RBVBNLES I ocal Imes - Paopert� Manes - Ott an Licenses and Rermits Hines, farfeituaes , and penalties Investment earnings and hent Clharges for s ervices Othen Intengaverrimental Local State Redenal Total revenues EXREN01-11L RBS Cunrent: Cleneral services Bduaation County goads Rublic safety I-ealth and welfare Clapital outlay Total enpendittines Excess (deficiency) all aevenues avec expenditunes OTI•ER FINANCING SOURCIES (L SBS) Tnansfens in from other funds Tnansfen out to other funds Proceeds of sale o l assets Total othem financing souraes (uses) Bxaess (deficiency) cit nevenuc and other financing sources oven (unden) enpenditunes and athen financing uses Fund balance - Beginning of year, as previously iKipor ed Prior period adjustment due to change in fund type Fund t alance - Bnd of yeah Continued 414- Vehicle RuMlic Lanc Raad Raac Maintenances Claineir Building& Impnovernient & Rneservalion Squipm nl Wiserve Replacement [lag Clonllncd '143,235 - - - - 1,023 45,830 28,392 9,971 28,883 3,047 811,725 - 1,481 304,800 - 857,555 28,392 '11,452 333,683 '147,305 434,637 - 'I'14,122 - 20,009 - - - - 248,792 1126,264 697,598 277,140 306,873 - 560,901 717,607 27TV 0 20,995 248,792 296,654 11689,215) (265,688) (87,312) (18'1,487) 900,000 127,938 - (329,(100) - 908,000 (329,(I(NI) 127,938 296,654 21(1,785 (5E14,688) (87,312) 26,451 859,033 7(10,5'14 598,253 7� 6,243 49,329 $ '1,'155,687 $ 911,299 $ 3,565 $ 658,931 $ 75,780 Continued 414- DIESC HUTES C OUNTM, CREGON NONMAJOR SPECIAL REVENUE RUNGS COMBINING STATEMENT CIR REVENUES, EXPENDITURES, AND CHANGES IN FUNDI BALANCES RCIR THE YEP IR EN❑B❑ JUNE 310, 2(I(IEI RBVBNLES Local lla)ies - PiKip ert -1a)ies - Ott an Licenses and Rermits Hines, kirfeaituncs, and penalties Inwistmeint earnings and nenl Clhauges lkir seniices Othen Intengovernrn ental Lacal :Itale Hedenal Total revenues 13XR13NDIIL R ES Current: Clenenal senmices 9ducalian Cloun4l raads Rublic aale4l F ealth and welllanei Capital outlay Total expeinditunes Gxcess (deficiency) all reveinueis ave it encpe in dituaes OTH BRI FIN AIN CING SOURCES (L GES) Titan stairs in doom alhen llunds Tnanslleu out to alhein funds Rmoceeds of sale cit assets •pedal ath(infinanaing saunces Iuses) 9xcess Ideificieincy) all revenue and alhen financing sources aver llundeiu) expenditunes and other financing uses Hund balance - Miginning al yeian, as pnevicwsly neporled Rrian period adjustment due to change in 'lund 41pe Hund balances - Grid all yean 29EI,'141 2,653,75EI 3,238,056 - 528,892 147,396 - 2,653,75EI 3,385,4 52 29EI,'14'1 528,892 '12,714 (163,233 '10,926 '12,640 (38,810) - 130,000 - ill 30,000] - - - (130,000) 130,000 - '12,774 533,233 Deschutes '12,640 138,810; Ac ul9 Rarcde Deschutes Caunty 911 133,266 215,989 81 Rrabalion County 911 Reserve Sxlensian 4-F Black Butte $ $ 3,2EI7,89EI $ $ 290,881 $ 4El(1,878 359,4.15 - - - 45,732 81,873 10,92EI 6,8127 8,452 37,14(1 34,697 - 1,273 13,200 - - - 1,552 - E14,757 - - - 2,224 ,237 599,' a2 10,000 2,E1EIE1,530 ',048,(185 '10,926 2108,781 490,082 29EI,'141 2,653,75EI 3,238,056 - 528,892 147,396 - 2,653,75EI 3,385,4 52 29EI,'14'1 528,892 '12,714 (163,233 '10,926 '12,640 (38,810) - 130,000 - ill 30,000] - - - (130,000) 130,000 - '12,774 533,233 140,926 '12,640 138,810; 378,316 '1,763,224 282,456 133,266 215,989 $ 3-1,090 $ 2,296,451 $ 423,382 $ 145,906 $ 117,179 C arillinued -95- DESC HUTES C OUNTM, C REG ON NONMAUOR SPECIAL REVENUE RUNCIS COMBINING STATEMENT CIA REVENUES, EXPENDITURES, AND CHANGES IN FUNDI BALANCES FOR THE YEA R EN11911 JUNE 30, 20(IEI ROVEN L BS Local Taxes - Rmoperh 7a xes - Othen Licenses and Rermils Fines, forfeitures, and penalties Investment earnings and dent Charges lion servicers Othen Inteigoveilnmental Local Stale Redenal Total revemies EXREND171L REST Curnent: Genenal services E ducation Clounty roads Flu blic safety F ealth and wel lane Capital outlay Notal expenditures Excess (derfrcienay) of revenues over expen dit unes OTF BR FIN AIN CING SOURCES IL SES) TnanAm in from olhen 1lunds Tnanafen out to other funds Fliloaeeds of sale of assels Total other frnanaing sources Muses) Excess (deficiency) of ilevenue and othen financing sources over (under) expenditunes and otheu fin ancing uses Rund balance - Bergin ning of year, as previously reported Rrion peniod adjustment due to at ange in 11un d type Fund balance - End of yean -96- Total Sunniver Slunriver N on-Majcrn Slemice Disluicl Service Disluicl SE ecial Revenue Clenenal Runc Reserve Rund Funds $ 2,EI'11,740 $ $ 7,442,858 3,283,904 - 361,1130 - 536,6'18 18,002 '191,122 1,6'15,730 100,505 12,'127 X120 17,226 '1,777 1,545,04'1 - - 1,372,355 '12,204,799 2,523,E163 3,'137,533 20,8c,19 43,014,3115 '13,65'1,008 624,715 2,738,255 '120 '16,1913,522 - - '10,E188,418 -113,202 2,106,517 2,738,255 '113,322 44,760,845 391E1,278 4E12,423) 4'1,746,530) - 'IE13,976 12,188,9156 1163,979) - (7,309,766) - - 118,9150 ('1(13,976) '1E13,976 5,028,'140 235,302 71,553 3,281,610 765,283 483,837 24,853,322 RCIR RA -14 $ 1,000,585 $ 555,3910 $ 28,831,775 DESCHUTES COL NTY, OREGGN NCIH MAJOR DEBT SERVICE FUNDS CGUBIINING STATEMENT OF REVBNUES, EXPEL DITURES AIND CHANGES IN RUQ D BALAt CIES RCIR TF E YEAR ENEIEEI , UNE 30, a0(IEI Clarltirlu ed -93- CDO Bic g 2000 genies 2003 Series 2009 Series FH & (I, LlO lax LID lax LTO lax Refunc ing Full Railli 81 Imiprcivemenl Imipm vemient Imiprcverrienl Series 2004 Clnedil 2003 ROS ENU OS Local Taxes - flnoperty $ - $ - $ - $ - $ Special assessments 1'16,236 180,425 73,835 - - Inveslmenl eannings and nenl 42,785 35,431 '14,352 639 615,210 Changes flon services - lotal nevenues '159,021 215,856 88,187 639 615,210 OXPOh C ITU ROS Materials and semices WO 11,000 ❑ebl "lemice: Rninaipal 149,1'2 206,061 '143,269 13a,000 573,211 Intenesi '15,109 17,389 '16,206 X7,235 1,C173,358 Band issuance aast - - - lialal expendiiunes 164,251 223,450 159, 75 177,735 '1,6417,559 Oxcess (deficiency) of revenues civene)ipendilunes (5,230) (7,594) (7.1,288) (177,096) (1,C132,349) OTHER RlhANCING SOURCOS (USES) lrans'lens in fnam alhen funds 3a,000 - 200,000 1,027,718 Refunding bonds issued - - - Rayment la refunded bond eacnow agent - - - - - Taflal alher financing saunces (uses) 30,000 - - 200,000 1,027,718 B)icess (deficiency) of revenue and alhen financing saunces oven (undeal expenditures and dhes financing uses 2' ,770 (7,594) 1171,288) 22,904 (4,63.1) Hind balance - Beginning cd yean 3,799 23,582 8'1,135 1,11,755 75,962 Rund balance - Ond of yean $ 28,569 $ 15,988 $ 9,847 $ 38,659 $ 7'1,33'1 Clarltirlu ed -93- DESCHUlIES COUNTY, OREGCN NCIH MAJOR DEBIT SERYICI6 FUNDS COMBINING STATEMENII OF REUBNUES, EXPEL DITURES AND CHANGES IN 191W D BAI-n CIES ROR TF E YEAR 9NDED JUNE 30, 200E1 H F SJBAG FF RG Gawi nmcnl Flub lic flaklR Rec monc Full Faith & Refunding Cemleir 1989198 Gen aial Building 1994 Clicclill 7005 Series 2005 Clons Obliga111on COAs REVENUES Local 'taxes - F raperty Special assessments Inveslmenl eannings and rent Changes fon services Halal nevenues BXPE NDITL RBS Materials and smices Det 1 rimice: Pnincipal Inlenesl Bond issuance cost 11clal expenditunEis 9xcess Qdefciency) Gf nEmenues amen expenditures OTHER F INAN CIIN G :IOU RCIE S (L SES) 11nanskirs in 11norri (dhem funds Refunding bands issueul Faymenl to nefund(id band eiscrow agent 'total cdhen financing sources iluseis) 9xcess Idefici(incy) cif nevenuc and athen financing sources riven junden) expeinclitunes and alhen financing uses Hund balance - Beginning of ycan Flund balance - 9nd G1 y(tan $ - $ - $ - 91 2,(198,784 $I - 213 1(1,485 36,952 33,614 2,248 213 1(1,485 26,952 2,132,398 2,248 - - 1,2801 - 650 89,222 1,061,573 1'15,000 1,400,000 35,000 163,258 '159,867 21,515 E150,291 9,280 133,596 - 252,480 1,355,036 137,795 2,050,291 42,930 (252,267) (1,344,55'1) (110,823) 8.1,107 (42,682) 252,481 643,79'1 137,385 - 44,330 - (5,777,4 04) - 252,481 78'1,387 '137,385 - 44,330 214 (563,1(14) 2(1,54,1 821,107 1,(k 8 (152,5(19 13(1,759 274,084 64,884 $ 2'14 $ 89,405 $ 'I E13,301 91 356,791 $I 66,532 -98- Continued DESCHUTES COL NTY, OREGGN NCIH MAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVOKES, EXPEL DITURES AINO C HANGES IN BUND BALANCES RCIR TF E YEAR ENE EE ,, UNE 30,30(16 RM ENU BS Lacal Taxes - Rnapert) Special assessments inveslmenl eannings and nent Changes fam semiices Mortal revenues BY PBN C ITU RBS N alcrials and services ❑ebl Eleruice: Rina ip al Inieneisi Band issuance aasl 11alal expendilwes Brraess ijdeficiencyl a9 revenues oven expendiluneis 011HER RINANCING SOURCHS (U SES) llransllers in tam other funds Refunding bonds issued Raymenl to mefdnded bond esanaw agent Talal othen lnancing sources (uses) Excess ideflciencyj of nevenuei and alher finanaing saunces oven (undenj expendilunes and alhen financing rises Fund balancei - Beginning all yean Fund balance - Bnd orf Mean '196,784 158,000 - '196,784 158,(1(0 - •156,603 2,353 15,670 Rec manc 40,193 welcamic Bemc Libaary LlbnaryCUC KERS Series Clenter 1981 A98 CSD General Clenenail 2002 aind 2004 CIORs Ob ligation Ob Iigilian $ - $ $ 716,654 $ 185,148 9,622 ',477 '13,382 4,0-17 712,507 - - - 722,129 x,477 730,036 '189,165 35,966 '125,000 530,000 '103,150 726,34 35,124 184,366 81,850 762,310 '160,124 714,366 '185,000 (40,181) ('155,647) 115,670 4,165 '196,784 158,000 - '196,784 158,(1(0 - •156,603 2,353 15,670 4,'165 40,193 160,633 87,920 10,112 $ '197,096 $ 162,986 $ '103,590 $ 14,277 -99- C anitinlu ed DESCH UTES COUNTY, OREG C N NCINMAJOR DEBT SERVICE FUNDS C CIMBINING STAT13MEN-1 OF REVENUES, EXPENDITURESANO CHANGES IN BUND BALANCES FOR THE YEA IR 9NDED , UNE 30, 300E1 REVEh L ES Local laxes - Rraperty Special assessments Investment earnings and rent Changes fan services 11alal nevenues EXRENDITL RES N aierials and services Det t Sermice: Principal In1enest Bond issuance cost Notal expenditures Excess Ildeficiencyl ail revenues amen expenditunes O71HBH RINANClh G SOURCIES (L SES) lransilers in dram a Cher flunds Rellunding bonds issued Raymeni to rellunded band escrow agent Total other financing sources iltisesl Excess Ideflaiency; of revenue and other financing saunces oven lunden' expenditures and other financing uses Fund balance - Beginning oil yean Fund balance - End o-1 year -100- Sumilven Libkiry11CS13 Molal Geinesal h an -Millar 0eh11 Obligalion 19enilce Runds $ 92,250 $ 3,(192,836 - 370,496 1,7E11 815,188 7'12,5(17 94,C111 4 ,99'1,(127 3,430 50,a0(1 4,7' 6,58' 42,3175 3,2 3,567 - 133,590 92,375 8,127,'177 1,63EI (3, 136,'l5(l) 2,69(1,489 5,915,000 (5,777,4a4) 2,828,x85 1,036 131018,0651 'I 01,387 1,638,674 $ '12,(123 $ 1,33CIMa9 DESCHUTES COUNTY, OREGON NONMAJOR CAPITA L PRC)IJEC7:1 FUNDS COMBINING SIIATEMENII OH REVENUES, BXPENDIIIL RBS A ND CI-ANGIBS IN BUND BALA NCBS FOR THE YEAR El` DBD JUNE 3(I, 20CICI Continuac La Rirc Loaal Gurcinal Building Ncwteuryl Implraveimcnt County Rurahaseil Nerighbortocid I]istuiat Praleats Rermocal REM U 89 Lacal )fixes - PiKrPE rty- Special assessn enls- InVE 91rr en1 earnin(Is and rent 18,71921 - 7,EI7la alhargles tar scryicus - f00a - - 01hen - - - 5,aaa InicKloverna anlal Lac. it - - - Slale - - - - Aedenal - - - - Tallal nuvenues - 214,924 - 1.I,EIaO EXRENDITURES a1aplikil autlay - I ,8116 - 4421,443 Excuss (deficiency) of nevenues awn E xpendilunes - (14c1,893) - 219,717:1) 01111- SR MIS AP CIING SOURCES iIL SSSS Tnains& ns in Inon alhen funds - - - 143,2710 Tminslkin au1 to crlher funds 13a,aa0; - - Issuance of debil - - - - Discounl an debl - - - - llolol Ohm financing saunco (uses) - (3a,aaa) - 143,2711 BXCES9 (delliciuncy) al mvenue and alhen financing) saurces awn (under) Empundilunes and crlher financing was (179,8921) - (21f161,aa3) Hund Wilancu - Suglinningl all year, as pineviausly nepariccl 1265,2k 4] 467,3914 GIEI2,(If071 21E161,303 Pniar Aleniad Eidjuslmenl due to change 0n fund t)IPE 265,2k 4 - (GIEI2,LIf071) - Hund bolancc - Bnd of YE an 91 91 anmim 31 Continuac DESCHUTES COUNT -4, OREGON NCIH MA.ICIR CAPIIIAL PRCIJECTS RUNDS CCIME INING STATEMENT OF REUBNUBIS, EXPENDITURES AND CH/t NC ES IN FUND BALANCES F CR THS YEAR ENDED JUNE 30, 0006 REVENUES Lacal Taxers - Rraperty Spocial asselssmorils Investmelnt elannings and mini ChaiKles fan amicels C 1 heir Intergav ennrrionlal Local :hale Redenall Total reminucls EXRBN 0171 RBS Capital aullay Excess (defickincy) all rev enues oven expenditumes OTHER RINANCIN G SOURICI89 (USES) Transfers in fnam crlhelr llunds Transfers au l la olhen funds Is su�lncel all debt Oiscaunl an c et Talal crlhelr fin�lncing saunces fusels) Excess (doficiency; all rmonuo and alher finalncincl saunces aver Qundemj expenc ituues alnc alhem financing users Rund fi alaincel - Beginning cd yea m, as pnely iously nepar ed Prian pelrlad adjustmernl duel la chaingo in fund type) Fund fialaince - Bnd all year •.'10,11- Ren'ladell RllOjelalsl <13f1 Tatal N an- Major Caurthcwtie Capital Relmoc4il Rnojelclsl Funds) 91 - $ - 9,333 5,1(18 31,909 - 80a 5,(IOa '139 9,'1(18 43,1014'1 9E19 (199,4,&1 1,31<1,391 (2f1a) (E190,3211) (1,271(1,29(1) 179,OCI(I <1'18,2711[1 111CI(I,a(I0J - vim,acim (110(1,26(1) (919,:129) (1,08-IM81[l) 1aci,2EI(I 919,1-129 2,1[166,;129 - (EKIE1,84,11) $ - 91 - $ 2f171,9a2 COMBIN INC RRIOPRIIVARY FUN DSI This page intentionally left blank. DBE CH UTESI CC LINTY, CIRSG C N -105- SUB -FUNDS CIR SOLID WASTE ENTERPRISE COMBINING SCF EDULE CH NET AISSMIS JUNE 30, 20(16 Solid Waste Solid Via ste Solid Waste Solid Waste landfill Landfill Capital Equipment Envinonmental NonhArea ape no tions Closuae Ilostclosure projects Reserve Remedlation Development Total ASSETS Curr( nt a sof is: C. sl a nd cash equi, n lents $ 46,717 $ 144,774 9 19,661 9 61,686 $ ; 3,:170 9 45,547 9 113,118 9 536,286 In, iestments,plusaccrued into rest 1,795,444 5,672,217 1,773,810 1,629,478 1,7(4;176 1,7119,27E 6,776,061 71,616,699 ilceounts eecehiable 669,139 66(.1:1( TotalCurrent aseats 2,910,800 5,786,941 1,811,501 7,697,164 1,177,746 1,114,711 6,899,199 77,816,112 Noncurrent a seats: Ca pita I assets: C; pill I assets not being depreciated: Land 1,761,717 - 1,701,217 Construction in progress 752,765 1,093,337 7,449,847 C: pit; I assets net of: acumulated dell re ch lion: L nd Imprwements 3,92:1,685 ;,513,6119 Buildings a nd improvements, net 460,809 460,809 Equipment 3,045,470 2,045,470 Vel icle s 85,:81 95,381 Tota I capita I as sols 0,621,827 1,093,977 10,372;104 Deferred fine ncing casts 121,770 - 177,210 Tota Iaancurrentasee ts 0,7511,097 - - - - - 1,093,971 10;149,674 Tatalaseats 11,260,897 5,766,941 1,819,501 7,697,181 1,327,746 1,814,771 8,992,176 33,285,796 LIAIBII ITIES Current fiat ilifes: Accounts payatie 279,861 77,477 864,760 - 119,485 1,137,090 Into rest pa) table 20,681 - - 70,1184 Bonds and nates pailable 129,740 175,146 TotalaurrenlHat ilities 421,290 77,477 E&1,360 119,485 1,283,310 Nonaurrenl Tial ilities Boncls a nd nates pa)lable 9,716,600 - 5,716,066 Premium on t oncIs 110 p t le 11,141 43,149 Alcoruedretiraehaaltl insurance '11,190 42,190 Accrued atmponsa ted lea, ie 124,979 124,139 Accrued clasure/poslatosure 2,413,558 5.166,( 41 1A19,sa1 10,000010 Total noncurrent lial ilities 8,340,487 5,766,(41 1,819,sa1 - 15,926,924 Total Tial ilittee 8,761,780 3,166,941 1,819,901 77,477 681,260 119,485 17,710;144 NETASSETS Ievesled in capita l assess, met of related iIsI1 6,107,980 - 1,69:1,977 7,876,963 Resiridedisrcap ilalprojecis (3,396,510) 0,899,199 3,902,089 Restricted far del t service Unrestricted (207,359) 2,619,607 663,486 1,81'1,771 (119,4851 4,096,100 Totaleetassels $ 2,504,111 $ 2,619,607 9 663,486 $ 1,81'1,771 $ 0,473,291 $ 16,a75,352 -105- C ESCHUTIES COUNTY, OREGON SUB -FUNDS OR FAIR &I EAPO CENTER ENTERPRISE COMBINING SCIHECULE OF NEII AISSETS , IJ N E 30, -I(I(IEI PISSET:I Clunnent assets: Cast and cast equhialents Investments, plus accnued interest Accounts no aeivable 1 axes receivable Rrepaid ennenses Tota I curnent assets N oncurnent assets: Clan ital assets: Clan ital assets not being den neciated: Land Construction in Rnogness Clan ital assets net o l accumulated de n necia tin n: Land improvements Building and impiovernants Hlquipment and �iehiales Tota I capital assets Cltt en - de lenned financing costs Total assets LIABILITIEI:I Cumient liabilities: Accounts payable Lnearnad nevenues Interest payable Bonds and notes payable Total current liabilitie s N onainent liabilities Bonds and notes payable Discount on bonds payable Rnemium on bonds payable Aacrued compensated leave Total noncurrent liabilitie s Total liabilities N Ell ASISBTS Invested in capih I assets, net of nelated debt Restricted fon capital projects Restricted fan debt service Lwas WetecI Total net assets 137,685 - 132,685 87,931 62,931 7,161,757 Annual Fain 8 Bxpoi Faingrcunds 7,204,308 Fain 8 Bxpci Clalunty Fain 8 Bxpo Clenien G.O. Bands '18,296,766 Clenller Hair Ccnstnuaticin Reserve Oebt;lerAce total $ '10,237 $ 1,978 $ 65,689 $ 12,125 $ 8,307 9 98,336 359,146 76,831 7,55'1,903 471,448 322,708 3,781,636 23,299 - 2,680,511 - - 23,299 - - 66,539 66,939 273 135,073 28,676 - 64,851 135,073 392,682 213,882 2,617,592 483,173 397,554 4,104,883 137,685 - 132,685 87,931 62,931 7,161,757 42,551 7,204,308 18,298,766 - '18,296,766 561,355 11,937 579,292 26,158,963 62,911 54,488 26,275,982 52,115 1,312,060 1,364,585 26,603378 2'13,882 2,680,511 537,661 1,789,6'14 3'1,745,450 30,667 273 5,239 28,676 - 64,851 132,634 '185,882 - - - 3'18,516 20,130 - 77,310 97,650 120,818 1,208,880 1,320,818 304,249 '186,'155 5,235 28,676 1,277,970 '1,80'1,835 3,193,196 - - 19,955,088 33,'ldl8,'l96 (5,069) (5,069) 719 636,307 637,026 108,560 19,98dI 118,144 3,297,406 19,584 - 20,591,307 23,988,297 3,601,655 205,739 5,235 18,676 21,868,827 25,7.18,132 12,844,550 - 2,675,288 54,dl88 (21,1 14,175) 4,460,1 9.1 - - - 320,034 320,034 157,565 8,143 454,497 634,928 1,255,133 $ 73,802,115 $ 8,143 $ 1,675,288 $ 508,985 $ (20,159,213) $ 6,035,318 DESCHUTES COUNTY, OREGON SILJB-RUNCIS OF STOLID 1NAST13 BNTERIPIRISS COMBINING SICIHEDLILE OF RMENLIBS, BXRIENSES, AND CHANCISS IN NE71 AISSIE7IS FOR TH E NEAR EN DED JUN E 30, 2006 -107- Solid Waste Solid Waste SW Nor I So lid Masts Landfill Landfill Capital Equipment Envinonmental Area Clperations Closure Poet-Closuee Peojeets Reserve Remedlatlon aevelapmenf Total CIP81RATING REVENUES Clharglesfor serviaes $ 7,880,488 $ $ 9 9 $ $ $ 7,880,488 Nisaellaneous 29,435 29,435 Tatalage rating revenues 7,909,973 7,909,923 aPMRMTING EHPONSES Personnel 11,492,596 1,497,596 N aterials and aarvices 7,868,089 19,749 3,883,634 Landfill410surelpostclasure aare gists 823,683 623,683 Dep re a is tion 6 39,03 3 639,022 Tataloil erating expenses 3,623,386 13,749 5,639,135 operating income (loss) 3,386,537 (19,749) 2,278,788 NCINCIPERATING REIVENUES (E) 681PSES) Grant 32,850 33,850 Investment earnings 81,316 182,333 98,073 77,333 43,702 62,433 209,015 714,334 Amartization of bond issue casts (4,714) - - - - (4,714) Interest exp a rise (249,731) (2,19 ,731) Inlrafundtransfeeofassets 6,384,808 (282,171) (4,879,748) (1,477,697) (0) Gain (loss)onequipmentdispasition (15,167) (19,167) Talal nonoperating revenues (e)ipenses), net 6,229,862 (99,998) 98,073 (4,SS2,407) (11,438,995) 62,433 209,015 477,573 Income (loss) befare transfees 6,515,599 (99,598) 58,073 (4,3S2,407) (1,4441,74,1) 62,432 209,015 2,7,18,368 Transfers in -700,000 300,008 700,00(1 180,008 1,488,000 3,108,00(1 Transfers out (3,120,800) - - (3,170,00(1) lllquit� Transfer 7,588,4412 (5,766,941) (1,819,501) Cl ange in net assets 12,987,041 (S,166,S39) (1,561,438) (3,852,487) (1,344,744) 62,472 1,689,015 2,738,368 Total net assets - beginning (10,477,924) 5,166,539 1,561,438 6,472,094 2,808,238 1,752,349 6,864,278 13,346,997 Total net assets - emling 9 2,504,117 9 9 $ 2,619,687 $ 863,486 $ 1,814,771 8,473,291 $16,075,353 -107- DBS C HUTES COUNTY, OREGON SUB -FUNDS CIF FAIR 81 EXPO CENTER ENTERPRISE CCIMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE* EAR EN ❑E❑ . L N E 30, 200EI M[%11 Fair 81 Expo Faingrounds local Fain 81 Fain & Bxpo Arinual R in & Bxpo Cle nter G.O. Bonds Expo Clanton Clenter Clounty Fain Conslnuclion Reserve Debt .Ie rmice Funds ORERAIIING RB% EN l ESI CIt arges lion services $ '1,7412,534 $ 906,997 $ $ $ 2,149,931 llotaIonarating nevenues 1,7412,534 906,997 2,149,931 CIRERAIIIN G 8XRBN SBS Rersonne1 799,682 '150,465 910,147 Matenials and services 777,972 607,253 9,618 1,389,841 Den neciation 7'14,822 - 714,822 Notal operating e)inens as 2,243, 176 757,718 9,618 3,014,810 Operating income (loss) (1,004,942) '149,279 (9,616) (865,279) N ONO FIERA111NG FIB% EN l BSI (BXRBN:18,11) Chants 75,3141 51,456 126,810 Rioperty Miss - - - 7,072,73'1 2,072,731 1nvestraenteannings 10,631 2,812 87,367 16,329 19,884 137,018 Amor ization oil debt issuance costs (2,731) - - - ('131,206) (133,937) Intenest expense (124,979) (887,32'1) ('1,012,246) Total nonoperatin g nevenues (expenses), net (41,671) 54,268 87,387 16,329 1,8741,088 1,190,376 Income (loss) bebie tnanslers (1,046,613) 703,547 87,367 6,713 1,8741,088 325,097 Inter and tnansfIen oil assets 109,698 - - - - '109,698 Moans lens in 589,300 120,230 '105,300 8'14,830 Ilranslers aut (105,300) (7841,300) (309,600) CIt arrge in net assets (452,915) (753) 207,592 1.12,013 1,074,088 940,025 total net assets - beginning 23,455,030 8,896 2,467,696 396,972 (21,233,301) 5,095,293 total net assets - ending $ 23,002,115 8,1413 $ 2,675,288 $ 508,985 $ (20,159,713) $ 6,035,318 M[%11 DESCH UIES COUNTY, OREGO N SUS-RUNDSI OF SCILID WASTE ENTERPRISE CON SINING SICIHE CIULE OF CASH FLOWS FOR THE YEP R ENDED, UNE W, 2C106 Solid Waste Solid Waste Sollll Waste 90 lid Waste Landfill Lanclill Capital Equipment Em Ira nmenlal NorthA ea Clpewllons Closure Post -Closure Pip)eals Reserve Remediation Development Total CASH FLOWS FROty CIP9RAETINCIAICIINITIES Reaeiplsfro mausloniars $ 7,1:16,397 $ $ 9 $ $ 9 9 1,754,297 Payments to employees (1;132,992) (1,437,953) Payments to$upplism (2,154,1136) (15,149) (2,779,585) Internal aalh itj - pa) Ime nts from (to) oil e r fw cls - 011 e r receipts 29,436 29,434 Net cast proiMad (use d) b)I operating astivilim 3,997,945 (15,149) 3,583,199 CASH FI CIWS FRCIN NONCAIPITAL FINANCING ACTIVITIE11 Glra nts 32,8 :10 33,850 Re nits - - TraneferSin(ollt) (3,120,900) 1(10,990 290,099 709,004 100,a00 1,499,000 (19,009) Netcast proiddeclb) nonaapitalfinancingaoliAtiis (3,087,150) 1(101900 29(,09(1 700,004 100,a00 1,4(1(1,0(19 17,85(1 CASH FI OWS FRCIN CAPITAL AND RELATED FINANCING AICTI%[TIES Purclaseofcapital assets (75,134) (41,779) (344,714) (491,631) Sale of capital assets Prinsipal paid on capital debt (124,120) (174,77(1) Intere sl paid on capital debt (251,952) - - (291,9112) Net cast proAded (used)1 y capital and related finanaingastivities (451,606) (41,779) (344,716) (834,341) CASH fill. OWS HRCIM INV ESTINCI AICTIN ITIES Sale (purstase) oflnveslnients (729,990) (2,964389) (796,347) (1,447,514) (543,184) (911,1(15) (3,199,429) (9,907,996) Interest 94,268 209,130 66,996 99,199 54,156 71,545 340,9,16 818,510 Net cash pro \ddad(Iisad) tyinvesting astivities (639,122) (2,355,959) (129,991) (1,313,3,19) (493,0281 (900.160) (2,998,463) (9,069,468) Net increase (dearease)incash and cast egiiivatents (584,733) (1,655A59) (929,991) (699,124) (404,777) (e00,1e0) (1,903,199) (6,332,743) Balances - Icgianingof)lear 624,954 1,199,183 915,392 722,810 442,097 645,102 2,416,337 6,1169,431 Balances - and of year 9 44,217 9 1411124 $ 45,061 $ 67,666 $ 331324 9 45,542 $ 113,138 $ 596,]68 Reconciliation of operating income (lass ) to rat cash provided (Lased) by operating activities: Clperalingincome (Ims) $ 2,284,531 9 3 $ $ (19,749) 9 $ - $ 2,210,168 Aldjustrrenls to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 639,022 439,022 Cl ange in assets and liabilities Recoivatles, net (124,190) (124,190) Alccuunls and oil er pa yet les 796,574 196,976 Net cast prowded(used)Iyoperating aatiAties $ 3,591,949 $ 9 $ $ (15,719) 9 :I :I 3,982,196 DIESCH UTESI CGUNTY, OREGON SUB -BUNDS OF HAIR & EXPCI C ENTER ENTERPRISE COMBINING SCHEDULE CIH CASH FLOWS FOR THE YEAR ENDEID JUNE "ICI, 2CICI6 CVISF FLO"SORION OPERATINCIACITIVITIES Receipts from austomeni Rai Imants to amployeaa Raiim ants to s upplier:i Internal aativ it)l - payments to ott an kinds (]then receipts Net cash provided (used) b)I operating a ativilies OAISF FLO"El FRCIN N CINCIAPITAIL FIN AINOIN CI AICTIV IVES Plrope rt) I taxes Grants Interfund transfer;i in Interfund transfers out Not aash proAded by noncapitall Fina naing a ativilies CPEIH FLCIVVS FRCIM (IAPITA I AN D RELATE!] FINAIN CIIN G PICTIV ITIE:1 Puraf ase of aapdal assets Sa le oil cap ilal a s sets Loan proceeds Bond issuance aasts Discountan loans Principal paid an capital debt Interest paid on capital debt N at cash Ill (used) t y capit.11 an d m lated financing aathiities CASH FLCIWS FRCIM INVE IN CI ACITIN ITIES Sale (purcha se) al investments Interest Net cast pravided(used)tyinuesting aathiitiea Net increase (decrease) in cast andcasf equivalents Balances - begin n ing oil ilean Balance s -end oil )lean Re canciliatkin oil operating in came (loss) to net cast pnovk ed (used) I )I operating acthiflies: Operating inaome (loss) Adjustments to reaa ncile operating income to net cas t provided (used) t )I operatingl acthiflies: Depreciation expense (If ange in assets and liabilities Receniables, net Prepaid items Alcaaunts an (I ather payables Netcast provided(used)byoperaitingactlykies Faingra unds Fa In 8 Enp o Annual Fahr 81 Enpo Fahr & Expo GO. Bonds Clenter ClountyFaIn Clonsinuctlon (le MenFeserve Debi Service Total $ 1,173,969 $ 898,918 $ 9 $ $ 2,077,887 (733,958) (154,43'1) (888,381) (785,145) (611,706) (9,616) (1,406,467) (345,176) 132,781 (9,616) (711,961) -2,08;,954 2,082,954 75,391 51,4511 - - '126,810 589,30 0 120,230 105,300 8 '1 X1,830 (105,700) (204,](l0) (]09,600) 559,7911 (152,844 120,230 105,300 2,082,954 2,714,994 (65,090) (25,812) ('102,897) (85,731) ('1,(75,000) (1,160,33'1) ('157,718) (955,094) (1,112,812) (259,(44) (65,090) (25,812) (2,030,094) (2,376,040) (109,404) ('18,617) (1,00'1,8'18) (222,594) (161,104) (1,911,567) 12,998 1,262 100,380 18,572 21,383 156,195 (98,806) ('13,355) (901,4 6 a (204,022) (139,72'1) (1,355,372) ('137,622) (33,418) (846,378) (134,150) (86,86'1) (1,238,379) 143,859 39,396 9'12,817 146,275 95,168 1,336,715 y 10,237 :I 1,978 $ 65,689 $ 12,'125 $ 8,307 $ 98,336 9 (1,604,942) 9 10,279 $ $ (9,6111) $ - $ (865,279) 714,822 714,822 (13,202) (13,202) (7,781) (7,78'1) (41,804) (8,717) (50,521) 9 (345,126) 9 132,781 3 $ (9,11'16) $ $ (22'1,9111) SM DESCH UTES COUNTY, C RISC ON INTERNAL SSRVIC E BUNDS COIN INCI SCHEDULE OF NET ASSETS JUNE 30, 2006 -111- &dldh E Admh istrathie InfarmatTar Hea Ith Services 3erviaes Sinaiae legal Personsel Teahnalogy IT Reeerae Ing uranae Besefib Trust Total A399TS C; rrest aasehl: Cast ; nd cash egiii, nlento 1 7,819 $ 970 $ 11,191 1 4,515 :I 5,13a $ 12,112 9 1,911 $ 91,331 1 MAO 1 778,012 Imiestmenls, pI, s accrued interest 151,408 :2,149 415,844 17111,384 199,288 501,107 77,119 1,994;114 1,9(12,061 10,489,386 Accounts re(eivat Is 11,189 - 11.4111 - - - - 15,727 11,561 89,886 Prepai(Ienpenaea - - - - - Tatalc(rrenlasaetl 160,510 22,119 479,152 179,899 704,416 514,919 71,116 7,0111471 7,141,791 10,849,284 Ham m urren t i sa eta: Duo from alherfun da - - - - - - - 119,911 - 119,519 Capital nsaeh: Cap it1 I a s a a no t of acct mi late d dell re ciatioa: Canstn alion in pragresa -39,9901 39,996 1and impravemenla 74,135 - - - - - - - - 14,135 Equipment andHa hides 189,010 103,321 15,1171 188,605 916,582 lotalnosorrenlaasels 263,145 1113,328 35,971 188,685 159.911 150,232 Totalaasels 429,695 2:1,719 582,980 119,199 30,1.41e 590,091 267,811 :,7:0.991 7,141,791 11,519,516 LIABILITIES Current tial ilifies: ACC oI nL payable 59,102 X1,676 2,391 1,198 8,540 2,32,1 - 66,110 1,117 147,132 Unearned revenue - - - - - AccnisdcompenaatedleaNie 10(1,071 34,009 110,341 18,185 54,911 185,801 - 46,897 8,221 519,0;17 Ac( ni e d a la ims p a) jai Is - - - 1,195,120 1,205,951 7,7111,1176 latf 1; urrent liat ilities 159,183 31,679 112,647 10,173 63,577 188,131 1,868,827 1,215,3911 7,507,165 1,Ian( urre n No 1: ilities Due to oil an fd WE 119,519 119,119 70taI fat ilil'es 159.183 38,679 112,647 10.123 63,577 188.137 119,519 1,868.827 1,215,790 7,622,784 NET ASSETS Imieated incapital aasets,natofrelated dett 213,145 - 103,728 - - 35,971 188,1e5- - 59a,717 Unresll'cted 11,167 (19,970) 766,609 119,176 140,889 776,388 (40,393) 952.16(1 9,178,001 7,316,115 Total netaasats 9 274,112 9 (19,970) $ j1691937 $ 119,776 1 140,889 $ 361,96111 $ 148,312 :I 952.1611 $ 9,176,001 $1,977,732 -111- DESCIHU TEST CC UN TY, OREM C N INTERNAL SERVICE FUNDS CQIMBININ C SCHEDL LE QIR REVENUES, EXPENSES AND CHANGES IN RL NO NET ASSETS ROR THU VBAR ENDED JUN E 210, 2000 -'I 'I'sl- Building Adminlstrath6 Information Health SeniIca a 9ervicea Flnasas legal Pen ones I Technology ITResin a Insurance Benefits Trust iota! OPERAIIN(1 REVENUES Ctargesfor services $1,792,931 $ 469,717 91,1,12,148 $ 799,639 $ 166401 $ 1,6116,699 9 223,090 91,776,813 910,709,801 :118,997,771 Niscellaseous 3,1180 3.881 Total oleratingrevenues 1.792.938 469.717 1,142,748 799.839 1186.907 1,6116,699 223.090 1.719:193 10.709.811 18.981!151 CIPERAIIN(1 EXPENSES Mericnnel 1,]17,817 371,164 689,147 580,994 380,213 1,494,139 - 384,936 137,451 9,236,364 No tedals and sarvicas 796,121 111,790 288.366 91,833 397,8]8 211,1196 91,930 1,834,996 8,101,277 1],3]7,953 Depreicial'an 43,851 41,974 43,971 16.539 7.375 217,914 Total oleralisg enpsnses 2,917.;89 414,954 999.287 411427 778.018 1.749,896 178:189 ].2]2,187 8.739.738 17,781,823 Clparatingincome(loss) (314,853) (]4,1371 143,461 97.711 (711.111) (1:.]47) I3.531 (411,114) 1,978.07; 1,179,82! tIONOPERATING 8 BVBNUBS (EXPINS819 ) Imiestment earnings 11,986 1,127 13,921 5,369 1,710 19,1:3 1,154 18,777 193,297 323,918 Bents 11,928 - - - - - - - - 11,928 Into rest vilense - - - - - - (4,119) - - (4,719) Ga is(Lasa) ondislositianafcal iblaasets - (2.881) (1,1881 - (4,C68) Totalnonogem fir gnvenitoa(e;ipansss),no1 2:1.914 1,327 10.647 5.;69 11,71( 17,845 (3,165) 68.777 193.297 326.657 Income (loss)beions trarsferi (]98.939) (13,110) 154,101 103,077 (203,391) (65,402) r10,366 (372,897) 2,163,370 1,106,282 Trarsfen in 131.149 15.900 159.011] 90!174 346.983 Ctangeinnet assets (159,83() (8,911) 194,108 103,077 (53,391) (14,928) 40,366 (372,897) 2,163,370 1,192,869 Totatnetassets- beginnirg 4343,12 (7,911) :115.821 11.299 193.280 376,893 197,9411 925.961 3.167.631 6,124361 TotalnetaesoIs- ending 9 774512 9 (15,921) $ 469,933 1 119,376 9 149,889 9 361,965 $ 148,311 $ 592,164 $5,926.091 47,977,231 -'I 'I'sl- DESCHUTSE1 CCUNTY, ORSGCN INTERNAL SEIRUICIEI FUNDS COMBINING STA11EME1t T OF CASH RL OIWS FIOR THO NOAR ENDED, UNE 30, moo -1,13- Building Aalminietrativle Information Hes Rh Services Services Finance Legal Rare annot locinolegy IT Re serve Insurance BeneRdTrust loth (IA SH FLOWS FIRM OPIIRAI ING ACTIVITIES Receipts frcnieuatoniera :11,70:,393 $ X160,719 41,1111,332 $ 709,679 4 596,901 $1,671,298 9 272,900 $1,770,1,16 970,701,517 911,918,913 RwIrnints le eniplayses (1,197,172) (754,399) (618;112) (549,174) (373,524) (1,481,692) - (389,242) 758,916 (4,7,12,3 17) Ra, lments to supilliers (784,781) (108,499) (218,187) (51,412) (472,357) (211,998) (11,931) (1,151,411) (8,901,519) (11,798,181) Internal activity- payments from ott or funds - - - - - - - - - - Ott er re ,l a ip to - 1,690 3,980 Netcast pravidocl(iisecl)1)laper<tingecli,iities (274,130) (1,169) 190,183 114,013 (178,971) (23,349) 130,971 734,113 2,357,817 7,594,935 (IASH FI C1W1 RRCIM t1ONCAPII AL RINANCING ACTIVITIRI F ants 11;178 - - - - - - - - 11,924 Tran sfers in 1:11,1c9 15,009 180,909 59,474 346,881 Tran sfers of it - - - - - - - - - - Notcast prcvidecll)lnoocapltallinaneini achilties 143,137 11,010 - - 180,909 59,474 - - - 398,911 CASH R ONII FRCIM CARITAI AND REU 1 ED FRIAPIOING ACTIVII IES Runhaseofcapital assets (19,988) - (112,833) - - - (45,961) (40,000) - (277,989) Sale of capital assets - - - - - 1;100 - - - 1;109 Loan proceeds - - - - - - - - - - Principalpatdoncapitaldelt - - - - - - (E 9,(18) - - (39,911) Inte rest paid o n capital de bt - (4,719) (4,719) Netcast prc,iided(used)tyc4pittlandrelated finanaing activities (18,9881 (112,93:1) 1;100 (89,601) (40,000) (370,029) CASH FI ONIS FRCIU INVESTING ACTIVII IES Sale (purchase)of Imtestnenls 70,977 (14,716) (173,979) (110,290) (27,269) (249,193) (54,013) (868,078) (4,071,593) (8,537,477) Interest 13,311 1,308 15,721 8,985 9,984 11,140 1,847 79,435 727,702 370,909 Netcast Irc,iided(used)tyimieslingacti,iilies 83,991 (11,411) (108,741) (174,375) (17,287) (117,183) (82,164) (789,143) (3,849,891) (9,186,963) Net Increase (dearease)Incast and cashequttalents (176,491) (7,670) (130,427) (16,713) (95,960) (119,168) (11,701) (5110;170) (1,490,999) (7,174,143) Balances-to(inningafyear 130,391 3,190 142,413 10.177 101,090 117,180 13,684 611,809 1,669,696 7,194,151 Balances-emlof)lear 4 3,8911 $ 570 $ 11,991 :1 4,115 $ 1,170 9 12,912 $ 1,987 9 11,739 $ 177,669 $ 170,017 Reconailiatian of operating Income (lass) tc net cash p rcvii led (uta d) I y ope rating) as ditties: Clper,ling income(loss) 9 (314,857) :1 (24,237) $ 143,461 4 97,712 $ (711,1,11) 9 (93,147) $ 47,531 9 (4,11,17,1) $ 1,970,073 $ 1,179,628 Adjustntente la n conclie operating Income to net cast prcAded(u:led)tyoperaling aothtitles: Deprciclatianexpense 43,951 - 41,074 - - 43,121 84,539 2,:175 - 717,510 Ct ange In assets and liabilities Rea eivables, not (143) - (1,417) - - 8,959 - (6,467) (9,189) (8,857) Pin paid expenses - 3,700 - - - - - - - 3,340 Accauntsand oil erpallables (3,181) 19,798 7,838 70,301 (11,537) 7,778 612,189 317.108 1,111,457 Netcasl provided(ttsed)b)lapertingactivities $(11`114,5311) :1 (7,199) $ 190,653 9 118,013 $ 724,618 9 73,389 $ 131,010 9 236,173 $ 1,317,192 $ 2,904,078 -1,13- It is nage intentic really left blank. BU DGETARYI COMRARISON SCHE DUIUE SI SICHEDUIUESI CR REVENUES, EXIPEND17UREEMEXIPENSIES AND CH AN GES IN BUND BAUANCIE - BUDGET AND A CTUIAIJ llhis page intenilionally lefll blank. DESC HUT ES C CIUNTYI, OR SGON BUSINESS LOAN FUND SCHEDULE OF REVBNUBSI RIND E)PENDITURESI -ACTUAL AND BU13CIET BUDGETARY BASIS FOR THE YEAR EN OED JUNE l3a, 2406 -'I '17- Variariae wiillh Original Bu c get Fliriad Bu c get Actual Firial Bu dgell REVENUES L oaal IrilerEisi anc renils $ - 31 - 91 4,894 $ 4,694 O1hol 7CI,(Ia0 7(yiaa 171,438 1521,964; Tatal me%orwes 7CI,(100 7(1,(1(10 2121,13(1 141,87(1; EARENCITURES Materials aric sierviaes '119,90(1 'I'l9,9CI0 8,714(1 '11'1,16(1 Capital ouillay '10(1 1CIO - '10(1 Tctlal Eixpenic iiure;i '121a,a0a 12(1,(ICIO 8,714(1 '11'1,216(1 EAaElss Ildeflcienay; of rErvEirwEis oVEin exFleric itu nes (9a,a0a; 15(1,(ICIOj 13,39(1 E13,39(1 OVhEm flrianiaing souraes Quses) Tuarisfers in - - 21216,599 226,959 Total oihen flnaricing saLraes Ijuswi; - - 226,599 21216,959 Excess QdEifiaienay; of revenue and oihEin firianaing Eiau raEis o%er (u n( Em) ey plerid iI L rEis aric ott or flriariairig a sEis 190,0(ICI) (9CI,CI00; 239,94 .9 2189,949 Fu rid balaniae - BEiginning of yean 90,0(ICI rlCI,CIO(I 711,718 21'1,716 Fu rid balaniae - End of yean 31 - 91 $ 1-1.11,66.1 31 <f 1'1,6EI'1 -'I '17- DESC HUTES COUNTY, OREC ON COMMUNITY DEVELOPMENT BLOCK GRANT SICHEDULE OR REVENUES AND EAPENDITURES -ACTUAL AND BUDGET BUDGETAF" BASIS FOR lIH E YEAR EN C E10 , L N E 30, 2006 MR -11 Vaniariae with Original Budget Finial Budgell Acllual F inal Buc get REVE NL ES Laaal IniieueEit and nerits 91 $- Clili er 70101 710(1 InilergaN Eirrirrienial Siaie 6CIO,00C1 60(1,(100 - (E1010,0001) Tolal rEiVEiriuEisi 6CIO,00C1 60(1,(100 701(1 Q199,355) 8XIDEP DITUR E S MaieuialEi and SEirviaes - - - Capiial ouilary 6010,0001 60101,0100 - Mum Molal expenic itu nes EICI0,0CICI 6(1(1,(10(1 - EICI0,0CI0 E�(ieas (Ic Eificieria)) of im enu as aVEm eNgeridilures - - 1010 1010 Fu rid balance - Elegirining oil year - - 194 x514 Fu rid balance - Elnid oil yean gl - $I - $ 1,494 gl 1,494 MR -11 DESC HUTES CC LINTY, OREGON COU RIT 11EC H NOL CIC Y RESIERV E SCHEDULE CIH REV ENUESI RIND BilPEN DITURES - ACTUAL ANC! BU DG El BUDGETAIRY BASIS FOR TH E Y EAR EN ❑E❑ . U N E 30, 2006 Variaricie with Origiriail Budgell Firial Budget Alcitual Final Budgiil REVENUES Local Inleresi anic renis $ 21,C100 $ ,eI,aa0 g 2,968 9 E16EI lalal ne�erles 21,C10(1 ,eixia0 2,968 96f1 EXPEINDITURES Nalerials and services Caplilal auilay Tatal explen( iiunes Exaeiss I1deifl(iisnay; cd reveniues cvem expleric itu nes Oihem flrianaing souraes ijuses) Tnarisilers in Total olhem flmanairig sources Fuses) Excess Qdefiaiermy; of revenue ani( olhen firiaricing sou nceis mer ju nc enj e)peridilures aric ether finiariaing uses Fund balance - Beginning 011 yean Fu rid balance - Brid of yean 14,40(1 4.2 aclo 32,438 9,9621 gza0(1 6CI,(Iao 214,9FI71 :19,0'1;1 ,Ia21,a0C1 iweixIa0 97,419 44,979 ci CIa,a0C1) 111(ICI,CI00; il94,4971) 1 C10,00cl '1(Ia,C100 1 a0,OC1a i nn nnn -i nn nnn inn nnn sm 4:1,:14 3 45,543 45,543 49,9431 45,543 DESC HUTES COUNTY, OREGON C U L TU RAIL C CIALITICIN FUN D SICHEDU LE CIF REV ENUESI AND EXPENDITURESI -ACTUAL AND BU DC Ell BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 211306 uarianiae wi11h Original Bu c g 1 Flirial Bu c get Aatu al Firial Budgell ROVENUES L oaal Inieresi anc renis $ - $ - 91 44,1 $ 44:1 Iritengavoonmeirital State1,C10C1 '1,1,,1(10 12,16.1 (3a) Taial nis l,CIOa '1s1,-,ICI0 12,908 408 EXRONDITURES IVaierials aric services 71,a0C1 'IEI,mo 2,091 14,'109 TatalEli lencill unes Wa0CI 'IEI,mo 2,091 14,109 E) Cess Ildeliuiency: of reveriues Cvem expenic itu nes - (4,(100] '10,514 14,514 Furid CalarlCE! - BEiginriirig of yean - 4,C100 3,6EIEI 11314) Fu rid Italariae - Erid of years '14,2aa $1 '14,2aa -120- DESCHUTES CGUNTM, OREGON GRAINII PROJECTS SCHEDULE OF REVENUES AND EAPENDITUREE- ACTUAILAND BUDCEll EIUDGETIARY BASIS FOR THE YEAR EN ❑E❑ , UNE 3a, 2006 ROVENUES L oaal InrlerEisl anc nenls IritEmgavEmnmEin'lal Lacal Sla'le Fac eral Tollal ne%enues EXPENDITURES Personnel sEirvicEis Maierials and saruiaes C apillal auilay Tatal Operatirig aaritirigeriay 11dal experic itu nes b cEiss (1( Eifiaieniay) of neu am as avEm e) perid i'l a rEis CI1HOnfiriamaing souncEis (usEis) Tnarisilen aul Taial ctlHEm firiamaing sauncEis (1uses) Elxaess (cEiflaieriay) oil ne%enua anc atFEar flnariairig SOL Was aVEm (1uncer; exPEinic iiuues and ollhEm flnaniairig uses Ru nc li alariae - Beginning cd year Ru nc li alanae - Enc oil y0ar Original Buc ge11 Firial Bud get a,cloa zaao 3(1,aa0 Varianiae with Aatu al Final Budget $I 37CI $ 37(I - ilzma) '12,831 (171,'163) '10(1 100 - 11 ocl 1,800 '12,8371 34,9E13 2,0(ICI 4EI,aoa '12,8371 35,1E13 - (16,00(1) 1:1710 '16,3710 1139,0(10) 1'19,00(1) (11E1,166; 834 1139,0(10) 1'19,00(1) (1161,166; E134 1139,(1(101 1135,0(ICI) 11 rl,rl9El; 11,2104 35,aa0 35,oaa 171,719E1 11 1,2y ; -121- DESCHUTES COUNTY, ORIECON JUSTICE COURT SCHEDULE OF REVENUESAND EAPENDITURIES-ACTUAIL AND BUDGET BUDGETARY BASIS FOR THE YEAR 8N 11811 , UNE 30, 2006 REVIEW ES Laaal Iniere;d aric neriis IntElrgaverrirnenial Siaie Total novenues 0MPENDITURES Personnel ;IerviCEls Maienialel and sElrviaes Capilal oullay Talal Oplerating aantingeriay llaial expleric itu nes H� cess (IdElfiaiericly) of im enu as avElr eNpleridilurEls COW W flrianaing :IOU IICEI9 (U 9EIs) Trarisilens in Talal 0111 or firianaing saunaEls (1u ses) 0xaess (1c ofiaierq) oil ne%enu a anc ctlli or flriariairig SOLnues oven iluricor: eNpElridilurael and aihen financing ueles Ru nc balanae - Begirining Oil year F u nc balanae - End Oil year Variariae with Crigirial Bucgot Firial Budgell Actual Final Budget 91 ao(I $ ao(I Elm $ 2,'k 71 91 Elm 1,5471 363,119 363,825 ;:1'19,8,18 44,003 190,408 15CI,408 134,790 '15,618 I (ICI '10(1 - i as 5'14,333 514,33%:I 454,612 99,7,11 38,931 38,933 - 1138,9371) (992,6710) (1592,a7(l) 145,1,0901 22,746 4 a7,67ia � E17,67CI 42EI,EI98 (3EI,f1713) 4 a7,65ia � E17,67(I 42EI,EI98 113EI,f17131 1185,0(10) 185,0(1(1) (123,392; 61,EI48 85,(ICIO EI5,0(ICI 83,915 (1,485; 6(1,163 $ 6(1,1E13 -122- DESCHUTES MUNTYI, ORSGON LA PIN EII IN DUE TRIAL SCHEDULE OF REVENUES AND E)PENDITUREE -ACTUAL AND BUDGET BUDGETARY BASIS FOR TH E Y EAR EN 13E0 JU N E 34, 2006 Yariaricei with Cluiginal Bu c gest Rir al Bud gest Aatu al Firal Budgell ROVENUES Local IniVeresl anc renis $ - $ - 91 19,-199 $ 19,'199 Oihen 502,C100 920,M10 1,1971,09E1 61':19,Cl9EI lloial ne%eriues 502,C100 920,M10 1,112,291 6JCI,291 EARONDITURES Naierials aric services Tatal Wiplenc iiu nes EnElss I1deflcienay; of reveniues oven exFleric itu nes Fund talanice - Beiginning of yean Fu rid talaniee - Eric of yean 5i13,CI0(1 r2ASIC10 1,119,691 (6971,891) C/ 1-1. A1/1 /'IAA A A- ^^A 1--1 AAI\ -,123- 117,4(ICI) 1171,40CI) 7 Af1A I Al.l. DESC HUTES COUNTY, OREGON LA PINS SENIOR C ENIISR FUND SICHEDULS OR REVENUESAND E4PENDITURSSI- ACTUAIIJ AND BUDGEll BUDGETARY BASIS FOR THE YEAR 9N ❑E❑ , IJ N E 30, 2006 REVENUES L octal Inlleresi aric penis 0Hen Iriteindavemr irrieinial S'laia Feid eual Total newnues EXPEINDITURES Rersorinel Materials and seirviaes Capital auilay Tatal eixFlenc iiu nes E) cess Qdeifl(iieney) of reiVeinu eis avem expleric itL refs Variaricie with original Bucgeit Firial Budget Actual Firial Budgeil $ - $ - 91 7199 $ 7199 1715,a6,9 1719,a69 6CIO,OOC1 6(12,20(1 98,'118 98,'I 1 f1 8713,978 8713,978 'I OCI 100 - OCI 'I OCI 100 - OCI 799,80C1 '1,79,800 1,994,3921 195,408 ma0 aa) (11,79ama: 17120,414) 1,(129,589 ClIhein financing saumus (juses) AFlplraplriatian transfer - 990,00(1 - (990,OCIa) llnarislleus in - - 1 & ,3CI0 184,3CIa Talal oihein firiancing :iaurcus Qu ses) - 99a,a0C1 •I & ,3(10 (7i955,7C1a) EI)MEMS Q(eificiericy) of rev enu a anc a1H er financing Bounces oyer hunter; erpeiridilures and aaTer flnaricing u;ies Fu rid balance - Beginning oil year Fu n( balance - Brid oil yeiar law,OC1a) Q8C10,00C1) 11930,1141 263,886 80(1,0(10 f1a0,00C1 942,(1716 1251,924] $ - gl - $ 9,992 $ 11,982 SKI DIESC HUT9S COUNTY, OREGON PAIRK ACQU ISIIION Ah 0 DEVEL CIPM EN11 SCHEDULE OF REVENUES AND EX PEN DITU RES -ACTUAL AND BUDGET BUDCIEIIARN BASIS FOR 11H E YEAR EN DED , L N E 30, 2006 REVOKES Lacial ImleileElt arc nerits ChangEls far EIEIrViaEIS Irrlergav ElrrirrlElnlal Siaie Total rEIVEirmis BXPENDITURBS MaleuialEl and Mryiaas Capital outlay Natal expleric itt, nes Bx(mcis J(Elfiaierq) of nevenuMI aVElr ex plencli'I U rEls CI1H Elr flnamaing SOU IICEIB (U 9EI9) TranEden aui Flnoaeec s 01 salEI cd assElts Total COW flriancing ElauuaEls Qu ses) BxaeEls Qc eflaierq) oil nev ens a anc atfl er flrianaing SOS WWI oven Ijuricer; expendiiureci and olheu flnarcirg uE19E1 FL n( balance - Beginr ing cd year FIS n( balance - Enc 01 y0ar Variar cle with Origir al Bu c get Final Budgel A'0fu al Hinal Budget 31 9,00(1 $ 9,CI00 31 31,7f13 31 16,7193 25,20CI 25,2(ICI 90,OOC1 9CI,C100 122,219 12,219 E15,0(ICI E1210,0(ICI 'IE13SIO(I 149,187 '13,813 499,17(1 2141,21-16 2IS8,5":I4 Q44 4,717(1) 1171,9641 1:172,8CIEI iI85,0(la) 1,20,23(1) i1209,'1301 - 6,e1,l190 61,990 (E15,OCIa) (,105,23(1) (I 42,22a 62,990 (E15(1,(ICIO) (EI90,0(ICI) 11214,2144; 439,196 -'125- 419,600 $ 419,EIa0 DESC HUTES COUNTY, OREC ON PERI RESERVE SICHEDULH OR REVENUESAND E)WENDITURRSI-ACTUAL AND BUDGET BUDGETARY BASIS FOR THE YEAR HN ❑ED . LJ N E 30, 2006 Variariae with Qlrigirial BL c get Finial Budget AdIlL al Rinal Budgid R13VENLES Lacal Inlereal anic uenilei $ 'I(ICI,CIO(1 $ IOCISICIO 11 190,3(11 91 9(1,301 C hangEls fan services 69CI,CIO(I 95(1,(100 9(13,6(1(1 293,90(1 Total nmeriLes 79a.a0a 715(1.(100 1.(193.9(11 343.901 EXPENDITURES Materials and services Tatal OglElratinig coritirigeniay Tatal ElXrlenc it u nes & Cris Qdaf ciency) of rEIVEInU EIS CIVEIn eA gerlc itL HEIS 01hEm financing saurCIEls Quses) Inarisiler aLt Talal olhen financing :Iciurces Quses) BkaElas QdElfICIiericiN) of 110% Mid EI an1C olliEln flrlarlaing SOL IKIEIS o%er Iju nC Elr, eypElridillurEls aril &erfinancing LSEIs Fu rid balance - HElginning oil yElar Fu rid balance - Brid of yean 3,0(10,00(1 3,0(1(1,(100 MCI 0,999,'l 5CI 3,0(10,00(1 n 1— nA rl 3,0(1(1,(100 - ^nrl -An 89a 2,999,'l5CI r, fl— nA rl A A I.— nA rl\ AA n9- -Aril 89a 9,832,306 (196,784) ('199,7184) ('190,784) AAnB 1r1A% IIA rin moi 1 i.inu -A% (9,(1710,0(1(1) 45,Ori0,a0a: 898,267 s rl�n nrin r rl�n nnrl n nnu rlrin 9,966,267 nn rlrin 11 - 91 - $ 9,9913,(167 31 9,993,(IE17 -'126- DESC HUTSS COUNTY, OREGON GENERAL COUNTIV PROJECTS SCHEDULE OF REVENUES AND EXPENDITURES -ACITUAL AND BUDGETI BUDGETARY BASIS FOR TIH E YEAR EN DOD , L N 8 30, 2006 RBVENIES Laoal TaxEis-PuopEiri y Inlera:il aric perils IritEmgaVEmrirnEinilal Slale Total Ki%emes EXPENDITURES Personnel Materials and sEirmioes C apilal au I lay Total OKIEiratirig aaritirigeriay Total MrIenc itu nes E) cess QC Eifiaier iay) of rev enu as aVEIn eN pier id itu nEis Olken firianaing sauuaEis Quses) Baric s issuec Tlnarislens oul Talal olhEm firianaing sauraEis Quses) Elyaesis Qc Eifioieriay) of nev enu a anc altl an flriariairig sou utas o%er ijuncer; e)peridilurEis grid olher flraricirig csEis Fu rid balance - 8egirining of year Fu nic balance - End of yean Originail Bu c gest Finial Budged 11 408,a0(1 54 6,660 1,014,660 $ 468,aa0 548,066 '1,014 ,EIEI6 '10(1 '100 - 11 OCI 3219,259 239,359 3710,1 E19 5,094 390,0001 21 EI,'I 65 193,0321 35,0f13 1,085,359 493,92 4EI3,238 30,2EIE1 1,137,619 493,92 463,2218 30,2EIEI (487,03-1) 11,13'1,'143) ij'I,C188,3'l2j 32,4210 T1,a88,3'121 32,210 (EIa0,0010) 1EIC10,000I) ij928,(1951 71,M15 E100,0CI0 EIC10,000I 963,(187 362,(IE17 $ 433,992 $1 433,992 -'127- Varkinae with Adtuall Final Budgeit 11 9C15,4E13 11 371,4621 9'18,393 (28,274) 1,(133,899 9,'I al '10(1 '100 - 11 OCI 3219,259 239,359 3710,1 E19 5,094 390,0001 21 EI,'I 65 193,0321 35,0f13 1,085,359 493,92 4EI3,238 30,2EIE1 1,137,619 493,92 463,2218 30,2EIEI (487,03-1) 11,13'1,'143) ij'I,C188,3'l2j 32,4210 T1,a88,3'121 32,210 (EIa0,0010) 1EIC10,000I) ij928,(1951 71,M15 E100,0CI0 EIC10,000I 963,(187 362,(IE17 $ 433,992 $1 433,992 -'127- NMI DIESCHUTBIS COUNTY, OREGON CICIUNTY : CIHOCIL FUND SCHEDULE OF REVENUES AND EXPENDIIIURIES- ACITUALAND BUDGET BIUDCIEIIAR'1 9AISIS FOR IIHEI YEAR ENDED , LJNE 30, 2006 Vamiance with Original Bud get Final Budgell Adllu al Rinal Bu c gest REVENUES Waal TaxEis - Pnoperty 91 - $- Hirie:i, farfeillurEis and FlerialtiEis 5CI 50 - 119(1) Irilenesi aric neriis '1,90(1 '1,900 2,'11(1 61(1 Intergm Eirrimenial Siaie 1 EI'I ,'179 18e ,(100 18'1,'1519 118(14 ) H EidEuial 1,0(10,00(1 '1,014 ,'179 1,(1'13,0139 II'1,'1 4 CI) Tolal reVEiriues 1,1E32,71.9 '1,'15171,125 1,196,34'1 111,384) EXPEINDITURES Materials and sEirvioEis 1,1E32,7:5I '1,'15171,7129 1,196,669 1,066 Tatal EIXFIaricitunes 1,1E32,7.9 '1,'15171,7129 '1,196,6651 1,066 01hEia financing sauraEis Qu ses) AFIFlrcgriaticn iransfen - - - - Toial olhen firiancing ;iauraes 11uses) - - - - Ex CEISs II(EIf ciierlaN) of im enU EI:I aVEIn e)geridiiares - - 1,1241 11,3241 Fu rid balance - Beginning oil year - - 024 024 Fu rid balance - E rid of yean $ - �I - NMI DESCHUTES COUNTY, OREGON SPEC IAL TRANSPORTATION FUND SICF EDULE OR REVENUESAND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR 11H E YEAR EN 080, UN 8 30, 2006 REVENL ES Waal Inleresl aric nerila Iritergavenrimenillal Slave Tolal navenues EXPENDITURES Materials and sEiruiaes Capilal outlay Total ElXrlenc itu nes Eycess Qdefiaienay) of revEiniuEis CIM ea Fleric itu nes 01hEm firianainid sauraEis Quses) AFlgragriatiani transfen Tolal olhEm firianiainig aauraes Quses) Byaeas Qdefiaieriay) of revenue am ollien flriariairicl sounces over iluncerl eypEiridillures aric atterflnanairicl uses FL rid balance - Begiririinig 011 yEiar Fu rid balance - Brid of yean -129- 43,EI541 43,E194 13,2(14 '15,2(14 5£1,(198 31 5EI,098 Vairkinae with Original Bu c get Final Budgell AiCtu ail Rinal BudgEit 91 tam $ 1,Qa0 11 2,6� 9 91 '1,649 262,gog 262,ago -IEI'1,3]El (622) 263,66a 263,Qa0 24,023 '1,0,-13 262,90(1 27a,5100 220,1 EM 90,73'1 I OCI 100 - 1 Oa -163,00(127I,a00 220,1EIg 90,83'1 - 18,a00; 43,894 9'1,894 - a,a00 - (8,OQa) - 8,605 - Q8,Oaa) -129- 43,EI541 43,E194 13,2(14 '15,2(14 5£1,(198 31 5EI,098 DESC HUTES COUNTY, OREGON TAYLOR GRAZING SCHEDULE OR REVENUES AND EXPENDITURES -ACTUAIL AND BUDGET BUDGETARY BASIS FOR llh E YEAR E N CI80 , L N 8 30, 2006 -'I 30- Variariae with Crigirial Bu c gest Firial Budge9 Attu al Final BudgEd R13VENLES Local Inlereal aric nenls $ 20[1 $ 200 g '14(1 9 Q6CI) I ntEmgciVEmr imEmll al SVala 4,g0C1 4 ,[Igo 3,6EIE1 2a Tolal nElverwes 4,20[1 4,200 3,8(18 11392) EXPENDITURES Malerials and 9Elrvices 8,20[1 E1,200 6,626 1,574 Tcltal ElXplanc ilu nes 8,20(1 E1,2100 6,606 1,574 ENCEI98 11dElfl(IlElncy; cif rEIVEiriUE19 cvElll Elxpericitunes 114,00[1) 14,00(1; X2,818) '1,'182 Furid balariml - BElginning of yean 4,0(ICI 4,00(1 2,8EIEI 11'1,'1:14) Fu rid balariml - End cd yean 91 - 91 - $ 4 E gl 48 -'I 30- DESCHUTBS COUNTY, OREGON TRANSIENT ROOM IM SCHEDULE OF REVENUES AND EXPENDITURES -ACITUAL AND BUDGETI BUDGETARY BASIS FOR 111-i E YEAR EN DED, U N E 30, 2006 EXPENDITURES Materials and seirviaes Tatal Operating aoritirigeriay Tatal eixclericitunes ENceiss Qdeifi(iieriay; of reveinueis ave n eN cleric itu nets Othem firianaing saunaeis Qu ses) 1lnarisller cut Total oihem financing ciciurcies Quses) Excess Q(eifiaieriay) of uev enu a anc 01110111 flrianiaincl sou nceis over ilu nc er' eyperidiVureis aric a&er financing users Fu rid balance - 9eiginning oil yeiar Fu rid balance - End of yeaii 592,45(1 574,C161 9®6,7(18 71,354 592,45(1 574,C161 996,7(18 71,354 4351 439 992,8KI 534,900 996,7(18 7,793 -1,128,4,09 2,218,327 2,2160,7(12 42,339 (2,128,429) (2,23a,C10() (2,215,OCla) '15,0(Ia M 1'32 n-ia) eo 3cin nnn, ii i,i CI nrin% -I R, N9n (1'1,97":I) 4'I,aCl2 97,315 1'1,97%1 283,� 26 21711,793 $ 329,128 31 329,128 Variariae with Original Bu c get Final Bu dge9 Actual Final Budget REVENLES Laoal Taxes-Cltf er 91 2,619,314 $ 2,7171,146 31 0,814,793 91 371,941 Interest anic penis 9,30(1 19,981 '12,611 (3,364) Total neveriues 2,681,314 2,71921,827 21,827,41 Cl 34,983 EXPENDITURES Materials and seirviaes Tatal Operating aoritirigeriay Tatal eixclericitunes ENceiss Qdeifi(iieriay; of reveinueis ave n eN cleric itu nets Othem firianaing saunaeis Qu ses) 1lnarisller cut Total oihem financing ciciurcies Quses) Excess Q(eifiaieriay) of uev enu a anc 01110111 flrianiaincl sou nceis over ilu nc er' eyperidiVureis aric a&er financing users Fu rid balance - 9eiginning oil yeiar Fu rid balance - End of yeaii 592,45(1 574,C161 9®6,7(18 71,354 592,45(1 574,C161 996,7(18 71,354 4351 439 992,8KI 534,900 996,7(18 7,793 -1,128,4,09 2,218,327 2,2160,7(12 42,339 (2,128,429) (2,23a,C10() (2,215,OCla) '15,0(Ia M 1'32 n-ia) eo 3cin nnn, ii i,i CI nrin% -I R, N9n (1'1,97":I) 4'I,aCl2 97,315 1'1,97%1 283,� 26 21711,793 $ 329,128 31 329,128 DESCHUTES COUNTY, OREGON VIDEO LOTTORY SCHEDULE OR REVENUESI AIND HXPENDITURS61- ACTUAL AND BUDGET BUDGETARY BASIS FOR lIH E YEAR EN DED, UN H 30, 2006 REVENL ES Laaal Inlenesl aric perils IritEirgaVEirrimEin1al S1aie lblal nEiveriues EXPE NDITURES Personnel sEirvicEis Malerials and sEuviiaes C apilal ou I Iay Talal Operating aaritirigeriay llcilal expleric itu nes EACEISs (Ic EifiaiericryJ of ueVEinuEis aVEM e� plerid i1 u rEis 01 Em fIrianaing sau ncEis Qu ses) llnarislen au'I Taial 0111 Em firianaind sauraEis (uses) 9xaessQCEiflaieriay)oil imamEianc cdhEm flriariairig souncEis oven 111LncEir; e)pEindilures and cater flnaricing usEis Fu rid balance - HEigirinind 011 yEiar FL rid balance - Elrid 011 YOM Variariae with Olrigirial BuCg6t Finial Budgell A'atual Final Budg6t 91 ama $ EI,CIao 31 7,33CI 91 1,93CI 48a,a0C1 48CI,ago Eigo,'IOCI 120,'10CI 42,041 �3,C141 90,41 EI 1'1,629 3C12,13A 382,137 99'1,42 90,6f19 '10CI 100 - 10a 344,278 424,278 X181,898 42,429 1181,898 717,4971 (182,9CIa) (1EI8,889) (186,685) - (182,901) (188,889) 1 1186,685) - (180,oaa) Q160,00(l) -'132- 3EI,887 198,887 $ 231I,EI26 $ 23:I,EI26 DESC HUTES COUNTY, OREGON WELCOME CENTER SCHEDULE OR REVENUES ANC EXPENDITURES - ACTUAL AND BUDGET SUE C ETARV BASIS FOR Ilh E YEAR EN LIED ,, L N E 30, 200EI RE%9NL ES LacEI Taxes -CPI h er Imlenest anc nerals Iniargavernmenlal Slale Local Total rEIVEIrIUEIS EXPEIN DlIUR 9S Malenials and services llaial CIFleraiing ccrnilirigElricy Total ey aeric ii L rEIS 9xc ass Qc eflc ieriq) oil nev enc eS av ar ex pElridil u res Cff ar flrianaing sou nceS IL sasJ TrE ni:dEUI aul Total atH ar flnamaing SOU IICEIS (U SEIS) Excess (c aflaierq) oil nev erIL a aric cd ar financing sauraes avEUI Iluricer; exAlan( ilu nes and olhEul financing uses Ru nc t alanae - Beginning all year Runc talariae - Enc all year Wicionae with Original Budget Final Budget Alcfual Rind 9ucgElt 9 449,88EI $ 4E12,854 469,11'1 $ 6,2971 2,90CI 4 ,929 4,316 11'199) - 4,2413 � ,,'14 3 - 39,0(ICI EIa, o 81,EI3'1 1,831 :I27,3ElE1 59.1,62,-1 959,:11 '1 7,8EI9 369,1E19 419,2811 4011,323 15,5E1a 1:169,'IE19 419,283 403,323 '15,566 213 213 - '117 369,386 19,50C1 403,323 '15,737 15EI,OC10 132,'1,-12 '159,388 2cI,EIE16 ('15E1,(ICIO) (198,oaa) ('19EI,C100) - 115E1,(Iaq (198,66a) II'19EI,CI00; - 1125,838) 112,2'1"e1; -13,El6EI - 25,838 3•I,a4;l X9,163 - 91 E18,833 $ E18,833 S&P -11 D ESC HUTBS COUNTY, OREGON PIRORERTM MANAGEMENT OPIERAMIONS SCHEDULE OR REVENUES AND EXPEND11 1URIESI -ACTUAL AND BUDGET BUDC EIARV BASIS FOR THH YEAR ENDED, UNE 30, 2006 REVENI ES Laaal Inieneai anc nen la Total reverwes EXPENDITURES MaleriaN and seirviaes Capilal outlay 7atal Operating aoritirigeriay 7a'lal eixplenc itL nes 0) cei;is (Ideifioienay) of uev einu eta avem eN pleridi'l L refs CH eir flnanoing sou nceis (L sesl Appropriation tuarisfer Ahiooeec s oil sale of assets Tateil olFleir flrianoinig aamaeis Quses) 9xaeas QC erficieriay) oil ii eriL a anc Cli eir flnanaing SOLn(1ea oven lluricer; expeinidilurea rind oiheu financing Lam F L rid balanoe - Beginning oil yeiar F L nc balar ioe - End oil yeiar Vamiemae with Original Bud gell Finial Budgell Aicllual F inad Bu gat 9 - $ - 8,4E113 91 8,4EII3 '17,318 22,3'IEl '19,9,13 2,3519 '17,318 '19,9,13 2,3519 682 982 - 682 '18,0(10 23,00(1 '151,5123 3,07171 wi 8,OCIa) 123,00(1; 1111,E 7101 '11,930 - 5,0(1(1 - Q9,(ICIO] II'18,(ICIO] 11'18,0(ICI) 74,330 9d,1,930 '18,(100 i 8,0(Ia 19,(100 1d'I,C100; $ $I - 91 90,93(1 $ 51(1,93(1 -'134- DESC HUTES COUNTY, ORIEC ON LAN D SAL ES MAIN TENAN CE SCHEDULE OR REVENUES AN EXPENDITURES - ACTUAL AND BUDGET BUDGETARY BASIS FOR TI- E YEAR EN ❑E❑ . UNE 30, 2006 REVENUES Loaad Inlere;d anic nerals Changes fan sermices Tonal neverwes EXPENDITURES Malerials and services Capillal aullay Total OFleratinig aoritirigeriay Tatzil ElXrlenic itu nes EN cess Qc efiei(lmey) of nev am eis oven w peri" h refs Fu rid balance - Beginriirig oil yeein Fu rid baleinae - Brid of yearn Variariae with Criginial Bucget Firial Budget Attuad Final Budget $ 4,C10(1 $ 4,(1(10 $I 9,423 91 9,423 9(1,(10(1 5(VIC10 71:1(1 (49,2,11(l) ;14,(10(154,(140 '10,1x3 (43,823) 3a,359 7(1,"195 90,1F11 10,134 '10(1 140 - I(I(1 3a,45;1 3CI,4 95 90,1FI'I 10,234 248,949 2�f1,945 - 248,519 319,a0(1 319,0100 60,18'1 298,819 1265,00(1) 12(19,(10(1; 1150,008) 3'14,993 2EI5,0(ICI 2EI9,C100 288,6371 33,6371 $ 238,6£19 $I 338,6£19 -'139- -136- aESC HUTSS COUNTY, OREGON LIQUOR ENFORCEMENT SCHEDULE OR REVENUES AND EXPENDITURIESI-ACITUAL AND BUDGET BUDGETARN BASIS FOR 111H E YEAR EN DEID L N EI 30, 2006 Vanianiae with Original Bu c get Final Budgell Ad11u al Hinal Budgct REVHNUES Laaad Hines, farfeilurElS, anc F1endiies 91 4'1,50(1 $ 41,E a0 gl 32,4(19 91 119,0RI) Irdemest aric mends EM E00 1,38E 8EIE Total mmimes 42,00(1 42,a00 33,794 118,20EI) HXPEIN DIIURHS Mademials and SEwiaEl9 12 ISI 12 'Natal 12 12 - OFlerating aaritirigeriay 9-AE1 97E1 - 9 I 11ollal exFlenicitunes 992 99(1 '12 9A8 E xaess Q( efiaierq) of im emu ea aver experiditurEIS Elxaess Qc(if iaieriay) ofue%emues a% er ex pElrici to res 41,012 4'1,01 CI 33,1162 17,228] Citi er flnanaing SOU IICEIS (U SEI91 TramcdElm aul (718,0(10) (718,00(l) (7E1,(Ia0) - Tatad alli er firianaing sau 11aEI9 Qu ses) 1178,0(10) 1718,00(1) 17E1,acio, - Bxaess (c eflaienay) oil me%ens a aris atil er finaincing 9auraes GVEIm 1lurice( EixpElnc iiures and Olhem financing uses 1138,9901 i136,99a) 144,2'18; (A,228; HLnc dalanae - Beginning a1 year 38,990 36,992 E 1,844 14,EIE4 Hu nc d alariae - Enc Oil year $ - 31 - 91 71,626 $ A,E12E1 -136- DESC HUTES COUNTY, OREGON V IC TIN S'ASSISTANCE SCHEDULE OR REVENUES AND EXPENDITURES -ACTUAL AND EUDGET BUDGETAI11" EASIISI FOR 11H E YEAR EN DED , L N E 30, 2006 RBVENLES Lcaad Firiesi, farleilureis, anc pEinaliiesi Inleresd aric nendsi ChajngEia fcm sEINiceisi IntEirdaVEirmmnil al Slale FEideual Total fl(Minuesi EMPBNDITURES Personnel 11EI1 Maienialsi and SEI iiaEisi Capital outlay Total OAlerating aciritirigeriay 1121211 Eixpler is itu nesi EkcEISSl Q( Eifiaiei of rEiVEimEis aVEm ergeriditureia CI1hEm firianaing siauuaEia Qu siesi) llnainsilers in BMIG'IS Qc Eifiaieriay) of IIEiv ens Ei anc cdtl Em firiariairig SOL i o%er Iji Eir' e.NpciridilurEis and alher financing LSEis Fu nd balancie - BEigirinincl oil yEiar FIL nc balance - Brid oil yean Original BL c get Final Budgell 91 1,30(1 $ 1,3g0 �I 30(1 ;;100 <I3,g0(I "I,CI00 X13,30(1 .13,:100 34,g0(I <14,C100 :1;;19,599 239,999 41,274 4'I,27� :11La1 Vai iariae with Rinal Budgeit 4,088 91 2,7188 '1,3� 4 1,044 35,0(ICI 2,0(1(1 23,3:1q :ICI 44,7(IEI 10,71(IEI 1 88,488 16,588 aa,i v 31,4J8 33,281 7,9c13 087,8(14 2871,80 241,492 46,392 (195,9(14) Q1g9,g04) I'l30,9EI4) 92,940 194,0(Iq 194ga i q� ,(Iq0 - 1'1,9(14) 111,904) 61,(136 6.I,g4 0 1,9014 '1,9(14 2(1,830 '18,06 $ 81,896 81,886 • '137- DESCHUTES COUNTY, OREGON LAVA LIBRARY SICHEDULB OF REVENUESI AIND E)(PENDITURESI-ACTUAL AND BUDGET 13UDGETPIRIY BASIISI FOR THE YEAR EN DED . L N E 3a, 2006 EXPENDITURES Flersorinel serviaEis IVaierials and sEuviaes Tatal Oglenaiing aoritiricieriay Tatal axFlenc iiu nes Excess Qdaflaiency] of revenues avEin ex Fleric itL nEis Fu rid Calanue - Beginning of yean Fu rid balanua • End of yean 4a,39� 49,894 42,994 9001 Variar cie with 79,120 Crigir al Bu c clet Final Bud get Acitu al Finial Budged REVENUES 1.1,542 L oaal Inleresl aric uanici $ 40(1 $ �a0 9I 2,639 $ 2,239 Changes fan sEuviaes 1,05(1 1,(190 9119 1131; Iritenclovenrin eniial Siaia '1171,60(1 'I'Ia,EIC10 133,658 1EI,a5El Molal neer Les 119,C15(l '1'19,(190 1371,212 18,162 EXPENDITURES Flersorinel serviaEis IVaierials and sEuviaes Tatal Oglenaiing aoritiricieriay Tatal axFlenc iiu nes Excess Qdaflaiency] of revenues avEin ex Fleric itL nEis Fu rid Calanue - Beginning of yean Fu rid balanua • End of yean 4a,39� 49,894 42,994 9001 a9,'l2CI 79,120 E18,4771 la,643 119,914 '123,CI'14 1-1-1,472 1.1,542 11'1,90CI) Ql'1,900; -138- 25,74 a 37,& a $ 719,92'1 11 719,91111 DESC HUTES COUNTY, OREGON COUNTY CILERK RECORDS SCHEDULE OR REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDGETIARIY BASIS FOR TIH E YEAR EN DEID , U N El 30, 2006 LEVE NL ES Laaal Inileuest aric perils ChandEis fan sEirviaEis Total rErvenues EXPEh DITURES Malenial;i and sEirviaEis C apilal ou l lay halal Operating aaritirigeriay llaial experic itu nes ONae;is Q( Eifiaieriay) of nev Einu Eis aVEir eN Aerid i1 u rEis CIEEir flnamaing sauucEis (uses) Translens in Talal OU Em firianaind sauraEis Qu ses) Elxaess QC Erflaieriay) oil ne% enu a anc CO Eir flnariairig SOL WEIS oven I1uncer; eypEindilurea and alter financing usEis Fu nu balance - ElEigimnind oil yEiar FL nc balanae - Elnid o11 y0ar Vauiarice with Origirial Bucgot Firial Budgell Ad9ual Hind Bucget 91 1,60(1 $ 1,(160 11 7,113 91 5,'113 31,60(1 71,(160 1'10,718 38,718 93,47;1 93,41713 47,79EI 5,7171 '10(1 100 93,97,1 93,973 47,79EI 5,8171 Q1EI5,OOCI) Q11EI9,a0(I; 70,0715 2135,0715 15,0(ICI 219,60(1 2� ,EICIO 12(101 15,066 19,60(1 24,EICIO Q:ICIOJ (140,0(16) (11410,00(1) 941,E1715 2134,8715 -139- $ 26(I,EIEi7 $1 216(I,EIEI7 DIESCHUTSS COUNTY, CREG ON COMMISSION ON CHILDREN 81 FAMILIES SCHEDULE OF REVENUES AND EXPENDITURES - ACTUAL AND BUDGET BUDGETARN BASIS FOR 11H EI YEAR EN D ED , L N E 30, 20(IEI REVENUES Laaa d Bines, farfeillures, ainc Klenaillies Irivealmen1l Elairnings ainc rE1nV Cham(JUS far sElrviaEls C til er In'lergm errimenlal L oaal Stale REIdEmal Tolal rEIVEIriuEls WEIS MURES Perscin n E II :IerviCEIS MdEmia1s aUld SEIrviaEls Capiial ou11,iy llalail C pleraling aanIirigElricy 11ollal ey pleric itL nEls Exams QC Elflaierq) oil imam a:l aVE1r e) plerid i'l a res C 1H EIr firiariaing SOU IICEIS (U SEls) Tuirialeus in Tatad C11HEm firialnaing sauraes Quses) SMIGEIs QC Elflaierq) oil im enu a ainc atii EIr firlarlaing SOLIMEl;I oven Ijuricar; e)pEIridilurEIa and alhell finaricing U:IEM Fu nu balance - E egirining Oil year Ru nic balancle - End Oil y0ar (96(1,E130) (9E10,83a) 23,4717 E184,1347 96(1,E130 960,83a 6(14,5182 44,1'12 31 - gl - 91 628,4 59 $ 628,4 99 140- Vaniairice with Original Budget Finial Budget Actual Rinal BuCC1et 20,519 gl 20,519 10,00(1 1 axa 29,932 '19,932 13,00(1 13,a0(1 '11,933 1'1,OE13) 13,0(1(1 13,x0(1 9,69a 13,39a) - - 4,1 CIa 4,1 CIa 1,(180,9E19 1,'1(1x,39(1 '1,17E1,3514 37,6(14 948,034 6519,x751 E136,E132 198,243) 1,065,0151 1,83.1,869 1,891,4CIO 99,53.1 449,'1 as 492,491 4211,439 29,012 1,887,80a 2,09'1,3'151 2,a24,(1C18 27,31.1 5,oaa 9,aoa 2,137 2,863 2,34'1,90a .1,5(18,8'1(1 2,449,023 99,1EI3 465,629 465,629 - 465,629 zam,589 2,934,439 2,44%623 924,EI16 (1,142,53x) 11,142,57(1) 1958,2231 984,347 981,7CIa 9El'1,7(ICI 981,3a0 - 981,7CI0 9El'1,7(ICI 981,3a0 - (96(1,E130) (9E10,83a) 23,4717 E184,1347 96(1,E130 960,83a 6(14,5182 44,1'12 31 - gl - 91 628,4 59 $ 628,4 99 140- DIBSCHUTES COUNTY, CIREG ON COMMUNITYJUSIIICE -JUVENILE SCHEDULE OF REVENUES AND EXPENDIIIURIES-AICIIIUAL AIND BUDGET BUDCIEIIARY BAI1c IS FOR IIHE YEAR EN DIED UNE 30, 2(I(IEI REVENUES Laaal Hiries, farfeilures, aric Flenallies Irilenest and nerals CHEinCJEIS far ServiaEIS Iniergo%errimenlal Slate RedEmal Tolal rEIVEIrIUEIS BXM DII URES Persarined services Malenials and SElrviaEIS C apdal ou l lay lloial C Flerating acritirigericy lloial expleric itL nes HYMISS Q( Elficieriay) of nev enu ®S av en e� geridi'lu rEIS C 1 H on firiariaing SounaEIS (u SETS) Aprapriation tnansfer Tnarislens in Talal 01 Em financing sauraElS Qu ses) Bxaess Qc efiaieriay) oil nev ens a anc alt or firiariairig Sou naeS o%en Auric or: ekpElridilures and alherfinaricing uses FL nd balance - Beginning oil yElar FL nd balance - End oil yElan Vanizince with Original Budgell Final Budgell Acllual Hind BLcgelt �I 2,526 91 21,926 31 3,91 EI 91 1,39a 40,2(ICI 43,210(1 95,620 '15,421E1 E190,0;18 893,358 380,198 jE19,9aa) 11'12,4(19 3121,409 396,8514 44,4EIg E10,9371 E1a,973 105,186 44,2(19 1,21E16,'16E1 1,26EI,'166 1,301,7E10 35,614 4,3'18,234 4,783,94(1 4,9715,75171 2137,743 1,896,2(1'1 1,819,5221 '1,E1821,4C10 133,12121 3,1CIa 1EI,923 E1,799 8,132 E1,937,539 6,619,51851 E1,2166,992 1149,01171 13'1,1 E1151 1112,7109 - 132,7(19 E1,348,6514 6,748,EI94 E1,2166,9512 481,742 (3,4 82,528) 15,� E12,528) 114,9651,132] 917,396 9,300,31a 9,3(10,31(1 51,30(1,11'10 - X1821,2118) 182,21 El) 3351,138 913,396 '1821,218 182,21 EI 254,939 721,3211 $ - gl - $ 58%E1717 $ 518%E137 -'14'1- DIESCHUT13S COUNTY, OREGON S HERIFR'SAISSET FORFEITURE SCHEDULE OF REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDGIETARN BASIS FOR 11H9 YEAR ENDECI , UNE 30, 2000 -1421- Variance with Original Budget Final Budgeil A'cilual Rinal BLcg6t REVENUES Alines, farfeilurea, anic Flenallies 91 10,00(1 $ 1(1,(100 1 '17,1 aa 91 7,'1(ICI Inienest and nents '1,5(1(1 1,90(1 2,7211 Total rEIVEInuEls 1'1,5(1(1 11,90(1 '19,8211 8,321 BXPEP DIIIURES PensannEll serviaea 25,99 29,99: 1,060 24,91':3 MdEmials and @IerviCEls 46,019 4El,a'19 28,(1:4 '17,981 Capital oLilay 4,0(ICI 4,a0(1 - 4,0(10 Tolal 716,0(18 716,doa 2f1,(195 46,913 Opleraling canlinigency '16,24a 16,24(1 - '16,240 Total eNpendilLres 92,248 92,248 29,(195 6. 1,93 Elmess (c efiaienay) oil rev er iL ea ONareypGridiiures 118(1,748) 180,748) JE1,2714j 71, 714 FLnc dalanae-Beginning01year 8(1,748 80,7�El 81,E1716 9218 Fu nc li alanae - Enic oil yEiar $ - $I - 91 72,402 $ 72,4 a2 -1421- DESC HUTES COUNTY, OREC ON COURT RAICILI111ESI SICH EDU LE OR REVEN U ESI AND EAPEN DITU REST -ACTUAL AND BUDGET BUDGETARY BAISIISI FOR 11H E YEAR EN ORD , L N 9 30, 2006 REVENL ES Laaal Fine;i, farei'IVEl9, anc KlEinal ies Inleuei;d aric nerals Total neivemes EXPENDITURES Malenials and sEirmiaes C apillat au I lay Tatal Clflenalling canlingEinay Tal at Eixrleinc it nes Excess (IdEifiaieiriay) of ueivenu Els CIVEIn eim fleric itu nets Fu rid balanaei - BEiginning oil yean Fu rid balanaei - End of yean Vaniariae with Original BL c get Firial Budgell ftft al Final BudgER 91 7IE1,90CI $ 76,930 8'1,7(1'1 91 4,801 90(1 9a0 39 (4:11) 112,143 113,143 717,6171 34,5,06 717,6171 34,5,06 112,272 113 , 37:1 77,6171 34,09 134,873) (34,873; 4,1E13 39,039 34,833 34,873 8,344 1136,638) '13,4a7 12,4CI71 510c ! DIESCHUTES COUNTY, OREGON DESICHUTESI COUNTY COMMUNICIA111ON SVSI11EM SCHEDULE OF REVENUES AND EXPEND1 1UR1ESl-ACTUAL AND BUDGET BUDC EIARY BASIS FOR TH 8 YEAR EN DED , U N 8 30, 2006 RIEVENL ES Laaal Inlemsl aric nerals C halIgE S for SE rViaE S I rl'I E rclav E nnn7E M al FE d enal Tolal nE venues E9138NDITURES Malenials and SE ruiaes C apHal ou llay Total Cgenalling acid in(JEnay Talal Exclenicitunes E) COSS (IdE fiaien ay) of rev Enid EIS oVEM eel per id it u rets 01hEmflnanaing siouuaEIS (uses) llnarisilens ou 1 Total offion firanaing siauraEIS Qusies) 8xaesIS 1c ElfiaierON) of ne%am EI anc o1ll On flriariairig souncEIS over iILncer; eypElndillurEls and alher flnaricing LEIEIS Fu rid balance - BEIginiriing oil yElar Fu rid balance - 8rid oil yean Varia ncie with Original Bud get Fin al Budged Actu al Rinall Budged 9I - $ - gl 9,611: 9I 9,E]3: 5(13,EI9(1 50,690 : EI1,71 CI : 8,02(1 E14,562 E14 ,E 62 - JE14,562) E18,252 5EIf1,252 971'1,3 9 3,093 282,7 CI 282,714(1 1719,290 1 C13,49CI E19,202 E19,262 96,583 '12,639 392,00 392,(102 235,833 1'16,129 E13,'1(19 E13,'109 - E13,'I(19 193,14 '1 1193,141 (196,718) 1196,7118) (196,718) 1196,7118) 339,432 1150,718) 182,33'1 13,5371) 113,973) '178,394 182,331 3,57171 3,57-A 1011, 80'1 10(1, 224 $ 282,995 282,995 -'144- -'145- DIESCHUTES COUNTY, C REGON SHERIFF'S CAPITAL RESERVE c CIHEDULE OF REVENUES ANO EXPENOIIIURES - AICIIIUAL AIND BUDGET BUOCIEIIARN BAT HORI IIHE YEAR ENDED , UNE 30, 20CIEI Vainiaincu witli Original Budgell Final BudgEd A'cllual Flirial Bucgot REVENUES Lacal Inkinest and nerits 31 '10,009 11 1a,a69 $ 30,026 31 '19,9'71 Told rEIVEinwEis '10,009 12,2651 30,026 '19,9' 71 EXPEh DIIIURHS C al: liial ou tlay 920,0(Ia 920,a0(1 - 920,0(10 Tollal aNplericilcnEis 920,0(Ia 920,a0(1 - 920,0(10 8)(1ess QC eflaieriay) oil ne%am es avEir eypErdillurEis (9a9,93'1) 19(19,931) 3(1,026 939,9'7 C1111 Eir flrianaing sou ncEis (L sEis1 Tran:dems ini 200,0(10 "ICI0,00(1 20Qaa0 - Tatal (1111 Eir flrianaing sau uaEis Qu ses) 200,0(10 '-1(10,00(1 20(1,(Ia0 - Sness (c eflaierq) oil ne%eriL a snit C tf Eir finianaing SOL WOO (1vE111 Iluricer; EixllEinc iiums and ollhen flnaricing uses 17109,93'11 (Aa9,93'1) 23(1,(126 939,9'7 FIS nc t alanine - Beginning cd y0ar 710EI'Erh Aa9,93'1 7<I(I,EI95 2(1,71(14 FIL nc t alariae - Enc 01 yEiar $ - 31 - $ 9EIC1,7121 $ 96(1,7121 -'145- D ESC HUTSS COUNTY, OREGON H EALIIH SCHEDULE OF REVENUES AND EXPENDIIIURES - ACIIIUAL AND BUDGET BUDCIEIIARN BASIS FOR WE YEAR EN DEC] , UNE 30, 200(1 REVENUES Laaal Indenest aric nerds Changes far cerviaes C ti- er Inil ergo%ernmenlal L oaal Slate Fledenal Total revenues E XPEh DIIIURBS Peusannel serviceci MalEuiiala and cervices Capital outlay Tollal C Flerating ccniingency Total ex Flerid itu res 9xaess (c efiaienay) oil ne%ems es over ex pendilures C tE er flmariaing sou nces (L sesj TranclEmsi in Tran' IEin aul Total atF er finariaing .IOU nces (u ses) Excess (ceflaiency) oil ne%eriva aric atter financing scunaec cvEui Iluricer; exFlenc ilunec and olhEui fimanaing uses flu nc t alariae - Beginning cd year Hunc talariae - Enc cd year Original Budget Finial Budgell 91 12,0001 $ 12,C10(1 4014,911 4(141,911 1'1,65CI 1'1,E15(l 'I0,4(ICI 10,410(1 Z(1419,411 2,'1(14,4'11 Vauiance with Acllual Hinal Bucgsit 31 43,664 31 31,6E141 90:1,836 97,909 11,1 E14 11406) '11,(193 693 2,258,496 154,089 '19,4011 '15,411 11,(10'1 ,8EI0 3,6(19,609 3,4159,4013 �I'I0,.1(12 1,0712,'189 1,4010,7170 1,35(1,13411 5(1,41-1'1 213,0(Ia ;18,438 '11,1339 21,(199 41,897,069 9,1(14,8191 4,82%3,(183 281,11-12 048,788 96,040 - 9EI,(1412 91,145,8971 :11,:ICIO,851 4,823,(183 371,174 2,'198,985 11,198,589 2,2(12,(185 1-1,900 I'l5(1,(ICIOI (190,0(ICI) 1115CI,(10(1; - 2,C14E1,985 21,(148,5891 2,0921,0185 3,90(1 iI60E1,900; (E108,9(IQ) 1'1,676 6EIC1,97EI 908,900 908,9CIa 1,2(121,06(1 393,'l6EI $ 30[1,[100 31 30(1,(ICIO 91 1,333,1421 $ 1,033,1421 -'146- DIESCHUTBS COUNTY, OREGON HEALTHYSTART SCHEDULE OF REVENUES AND EXPENDITURES ., ACTUAL AND BUDGET BU DC ETARN BASIS FOR 11H E YEAR ENDED, L N E 30, 200EI REVENUES Looal Irdenest aric nerils Chan(IEis for SEirvioes Cttler I rill erclo% ernmenl al Slale Tolal rEIVElnuEIS BSM DIIURSS Peusannel services Maleniala and :Iervioes Capilal outlay 11ollal C Aerating canlingElncy Toll all eel penc itL nes Bxaeas (c eflo3enay) oil nes erw ea aver eypElridillurEIS C Ifi or flnariair icl SOU IICEIS (U SEISI Trarmlaim i Total cd or flriaricincl SOU IICEIS (U SEISI Sness (c eflciency) oil ne% er iL a ar is ott1 or financing SaLnaeEl aVEUI Ijuricer; EIxpElnc iluma and oilhen flnanicing u.Ie.I HL nc Id alarioe - Beginning A year RL nc t alarioe - Enc 01 y0ar 93,938 513,938 88,49'1 5,4871 %1513,9%16 4%1'1,93EI 40 ,9%18 26,9518 E3718,314 E1718,314 493,1388 1&,936 Vaw3arice with Origiriall Budget Firial Budgell Acllual Rind Budget 91 6(10 91 60(1 9,'1(171 91 8,5(171 %1%15,Ell 3%39,148 395,613 30,464 1'12,7571 '113,7153 168,344 95,5EI71 93,938 513,938 88,49'1 5,4871 %1513,9%16 4%1'1,93EI 40 ,9%18 26,9518 E3718,314 E1718,314 493,1388 1&,936 1329,8C191 (339,8(151) 39, ri06 369,915 65,809 65,8(Ig 69,E109 - 65,809 65,8(19 Emaci9 - j'l64 ,CI00j -147- (1(34,OCICI) '1(19,915 3651,915 91 356,671 $ 316,671 a ESC HUTES COUNTY, OREGON ASHAAICCOUNTAIBLE BEHAVIORAL HEALTH ALLIANCE SCHEDULE OR REVENUESAND EAPENDITURESI- ACTUAIL AND BUDGET BUDGETARY BASIS FOR THE YEAR EN DEE], UN E 30, 2006 REVENL ES Laaal Inleuesl anic nems Iriterclav ernirnenlal Stale Tolal rEiVEiriues EXPEP DITURES Malenials and serviiaes Tal al Operating aarilirigeric) Nall al ex Fleric itt nes 9xaess Qc eflaierq) oil nev an es av er ex pendil u res CI111 er firianaing sou ncEis Ju sEisj Trani:leui aul Tatal att er flrianaing sou aces (u ses) 9xaess (ceflaieric)) oil ne%eniva anic atter financing saunaes aVEui Ijuricer; Eixpenc ilu nes and olhEin finaniaing uses Ru nc t alariae - Beginning all year Ru nc t alariae - Enc cd year Vlariainae with Original Bucget Final Budgell Adtual Final Budget 91 9,a0(i 2,5E16,wl 2,58EI,(140 gl '10,984 21,4 35,0(171 91 9,9184 Q19'1,033) 2,� 29,'179 2,4291,175 21,21716,24 3 192,932 2,� 29,'179 2,42191,'175 2,2716,24 3 192,932 1143,2514) 14 3,294) '158,364 202,098 (440,4,-:10) 0 4 0,43(1) (44(1,4 30) - 1440,430) 40,43(1) X144(1,430; - 1483,X241 (483,7214) 11281,666; 2102,(198 483,3214 483,7,-14 489, 7197 3,(1713 $ - $ - 91 2(19,'131 $ 209,131 -148- D13SCHUTES COUNTY, CIREGON ACUTE CARE SIERVIC ESI SCHEDULE OF REVENUES AND EXPENOIIIURES-AICIIUALAND BUDGET BU13CIE11ARY BASIS HOR THE NEAR ENDED JUNE 30, 2CICIEI REVENUES Local IrIonest and vents Iniergoverrimerilal 'cli ai e Talal rEIVEIrIUEIS E XPENDIIIUNE S Malunials and SElrviceS Tollal C onllingenciN Tollal ey ger c h rus E xaess QC Elfioierq) oil uev em EIS aver expendiiures OR or finanoir ig £IOU IICEIS (l SEISJ Trarislou aui Flnooeuc:111nom LLC Tatall (lit on flrianoing SOL IICEIS (U SEIS) E xaess (c efloierq) oil nev er iu a ar is otr or financing SOL nues avec Iluricer; ElxpEIrIC HUMS and oilhen flnalniuing usau Runc fialarioe - BegirininEl cd1 y0ar Runc li alarioe - Enc oil yElar 11710,0(1(1) JM,CIao: - I155,56a) 47CI,C1ao; - 17122,1401 (127,14 a) '1;IEI,flg,'l 864,(132 7123,140 7127,14 a 74a,E148 '131, rla8 $ - gl - 91 8371, 714(1 $ 871,140 -'149- Vaciance with Original Budgell Final Budged Ad1ual Rinial Bucgot 11 20,oaa 91 20,00(1 $ 24,463 11 4,4E13 4 23,41 a 423,41 CI 421':1,410 443,41a 44 3,41 CI 443,8713 4,403 4 314,94 71 4314,94A 24C1,EI8'1 193,900 4 34,94 71 4314,941 24C1,E181 193,966 7135,6(13 685,6031 - E165,60 1,1710,5:Ia 1,1a0,55C1 24CI,EI8'1 859,869 11710,0(1(1) JM,CIao: - I155,56a) 47CI,C1ao; - 17122,1401 (127,14 a) '1;IEI,flg,'l 864,(132 7123,140 7127,14 a 74a,E148 '131, rla8 $ - gl - 91 8371, 714(1 $ 871,140 -'149- DESCHUTES COUNTY, OREGON OHR- CHEMICAIL DEPIENDEN CY SCHEDULE OR REVENUES AND EXPEND111URlESI - ACTUAL AND BUDGET BUDGIEIIAIRN BASIS FOR 11H E YEAR EN DE0 , L N E 30, 2006 REVENL ES Laaa l Inleuesl aric neriis Inteirgavemr imEinl al Sialle Total mvemes EXPENDITURES Maiieuials and seirviaeis Tatal OFleiratirig aaritirigeriay halal ElXrlericitunes & ceiss Qdeifiaier iay) of uevenu els avem ey perid i1 L refs CI1Hemflrianaing sauuceis (uses) Tnarisileu cwl Tcdal 0111em finanaing sauraeis (uses) Bkaess (c erflaieriay) oil nev am a anc cilli eir flniariairig sounaeis avec IlLncer; e�peindilureis airid aTerfinaricing Laes FL rid ba lanae - 9eigirining 01 yeiar FL nd balance - Bnid oil ycar Origirial BL d get Finial Budgell 91 2,90(1 $ 4EI2,9(1(1 21900 11 Variariae with AttL al Final Budget 3,509 91 '1,0EI9 4821,900 4 85,12121 2,62121 � E12,1 EM 5(171,') 9f1 9x2,298 4,941 � 82,1 EM 5(171,') 9f1 902,298 4,941 934,2234 5: 9021,298 31,908 i191,7213) 191,7123; 11'11,1381 34,5871 (90,Oaa) (90,00(1) (5(1,aa0) - (190,0(la) 1190,OOa) (5(I,aa0j - 1101,72131 (1a'1,7213) (61,1361 3,987 '101,7213 10'1,723 '101,4710 9,147 $ - gl - 91 4a,334 $ 4(1,334 150- DIESCHUTES COUNTY, OREGON C ODE ABATEM ENT SC HEDU LE OF REVENUES AND EXPENDITURIESI -ACTUAL AND BUDGET BUDGETARY ISIPSIS FOR -flHE YEAR ENDED ,LNE 30, 2(1(IEI REUBNUBS Laaal Flines, farfeilurEM, aric FenalliEIS IrdEmest and nerits Toial raVEInUEIS BXPEI` DIIURBS MWEmials and serviCEIS loilal CIOnd ingariq Tollal ex p enc itt, REIS 9)(aess Qc eflaier iaN) oil revenues aN or ex pElndiV u ras Cliher finanaing sou IKIEIs (u SEISj AFpraprialian transfer TranSIE1119 in Tatal cilli or firiariaing SOU IICEIS (U SEISj 9xaess (c eflaiericy) oil ne%erit, a aric att or financing sat, roes aVEIII 11unc er; EIX[ enc ilures and OIhEUI flrianc ing uses Flunc balanae - Beginning cd year Flu nc t alariae - Enc a1 year Vaidance with Original Bu dgeil Final Budgell fide al F incl Bu c get 91 - 11 - $ 110.000 si '10.000 2(Ia 210(1 '10,644 '10,444 218,8EI71 93,863 513 ,� 714 30 28,8E171 93,86A 53,E 714 393 5212 1128,7518) 193,7SIEI) 1142,8301 '1(1,986 - 25,00C1 - 1129,(100; 1CIO '1(ICI 4CI,CIao 3fl,fia0 1128,E196j 11218,698) 121,830; 29,886 28,E196 28,6518 28,7108 ISI 29,878 $ .19,8718 -151- DESCHUTES COUNTY, ORIEGGN COMMUNITY DEVELOPN ENT SICIHEDUL E OF REVENUES AND EXPENDITURES -ACTUAL AND BUD( ET BUDGETARY BASIS Klfi THE Y EAR ENDED JUNE 3(I, xiciEI REVEIS UBS L anal Rines,llorfeilu nes, aric FlerialtiEis IritEmesi and rents Charges 11or services Cllhen Inlengovennmerdal Laaal 91alEi Rec oral Tatal reVEinu EIS EXPENDITL RBS PEm;iannEll services M atEmials anc services Capital au tlay Total Oplenaling aanlinclenay Tolal e)pendilures Excess (c eflaiency) o1 nev ens es over expendilures Ott er flnanaing sou noes 11, sesj Tran dens in Transfers aLt Tatal att er flnanaing sou ices (u sEisl Excess (c eflaiency) oil nev eriL a aric cit er financing saLraes oven Quncer; exFlEinc ilunes and olhen flnanaing uses Ru nc L alanae - Beginning cd year Ru nc L alanae - Enc cd year Variance witH C riginal Budged Hincl Bu c clot Actual Ririal Bu d get 31 5,8(10 91 5,8(1(1 $ EI,4 9'1 $1 EI9'1 5,0(10 5,0(1(1 84,881 7c1,881 9,987,6213 91,E187,603 6,7144 ,900 7153,21717 1,(137,(1(10 1,(137,0(1(1 '1,'189,9714 '14f1,9714 3,(1(10 3,0(1(1 19,(Ia0 121,(1x0 916,(1(10 :1'16,0(1(1 'I5f1,":171'1 (353,029) 71,954,4213 x,:194,4:13 8,199,197 84(1,334 4,96 ,2198 9,%l37,7EI9 5,0(121,997 339,192 1,89%E182 mia0,912 '1,66f1,(192 23321,860 3(1,1CIO 135,2(19 � 21,943 921,2166 EI,E&,;180 l,%:1713,91 Cl 6,713,992 66(1,%:I'l8 901,096 21a'1,7EIE1 - 201,11166 71,999,0716 A,9715,638 6,713,99:1 8621,(184 3(10 3(ICI - (30(1; ('1,429,1C10) (1,445,'1(1(1) ('1,4�9,CI0(1) 10(1 ij'1,424,EIC10j (1,444,8(Ia) 1'1,4�9,CI0(1; (210(1; 111,4 66,(1931 -'152- (1,4 66,093) 38,96:1 '1,5(I2,E1'l fl 31 - 91 1,6213,138 $ 1,6.13,138 DBSCHUTES COUNTY, CIREGON CDD GROUNDWATER PARTNERSHIP SC HEDULE OF REVENUES AND EXPENDIIIURES - AICIIUAL AIND BUDGET BU DCIEIIARY BASIS nOR THE HEAR ENDE❑ JUNE 30, 2(ICIEI REUBNUES Local IndEmest and nents Tolal rEIVEInuas BXPENDIlIURGS MatEmials and sEIMCEls Capital outlay Total Con ingericly Total eel pleric itu nEls Bxaess Qc eflaieriq) oil nev erw es over eypElridillurEls CIiH er finanaing sou ACEIs 1 IL sElsj Transoms iri Total cdh er flrlamaing sou NCEls (u sEls) Bxaess (c eflaiency) oil nev emu a anc otli er financing SOL nae:i aVen Qunicer; EINpElnc ilune:i and other flnanaing u;ie;i nu nc t alariae - Beginning cd year nu nc t alanae - Enc 01 yEiar Vauianicc witll Original Budgell Rinal Budgcil Adlual Flinal Bucget 2,0(10 2,00(1 3,,-1218 1,238 4,538 4,978 <1,328 890 �190,0C10 -190,00(1 - 250,000 M4,51218 214,578 <1,328 250,890 53,912 93,922 - 53,02 <108,5CI0 <ICI8,50CI <I,aa8 :104,7A2 1306,5001 (<IC16,5(ICI) (4 gOj 306,(1'10 25(1,(ICIO -190,0(ICI - (25C1,CIg0) 25(VICI0 -190,0(ICI - 125(1,(100; Q50,500; ij96,5C10) 1490; 50,010 50,s00 96,5(10 0,65(1 30,150 $ - 31 - 91 0,16(1 $ 91,16(1 -'153• DIESCHUTES COUNTY, OREGON N EWBERRY NEIGHBORHOOD SCHEDULE OF REVENUES AND EXPEND111URES1-ACTUAL AND BUDGET BU DGIE11ARY BASIS FOR 11H H YEAR EN DECD , UN E 30, 200E1 Vamance with Original Budget Finial Budgell Acllu al Flinal Bu c got REVENUES Waal Irilumest and nerds 91 2,0(1(1 $ 2,00(1 $1 6,7EI'1 91 4,761 CIH ancles far ;IEIrvICEls - - - - C & er 3m19,Oaa 3ggma 153,324 (245,638) Inlergm errimerilal ReclElnal Talal rEIVEInUEIs EIXPENDIIIUREIS Malenials aims :IEIrviCEIs Claplilal outlay Total C Flerarling ccinlingElncy Tolal ex pendiILrEls Bxaess (c eflaiericy) oil ne%ens es over e)PElndilures C tH or flniariaing sou Kusa 11. sEls; Transfami in Transfens CILt Interfuric tornming PnciaeElds of sale of assets Tatal cites er flrianaing sou races (L sEls; Exciesa (cefIdElricyl a1 ne-veriue aric atter flnaricing sau roes ciVEKI Qu rideK) MFlenc ilu nes and olhen finianaing uses Ruric talariaEl- Begirinirigcdyean Ruric talariaEl - Enc cif year a'1,Oaa 4(1'1,00(1 16(I,Of15 (240,919) '14,389 24,389 'I"fill 9,534 90,Oaa 40,00(1 - 40,0(10 E34,389 E34,389 49,534 93,922 93,922 - 53,c122 118,3(13 1'18,3(13 '14,811 '103, 96 282,693 282,683 '149,234 1133,419: 8%3,843 83,843 - 183,843; 1962,3391 (9192,739) 162,339; 90a,(Ia0 ill90,243; 1'196,243) (12,495 238,338 $ - $ - 11 11 E32,714% $ 11 (12,349) -154- DESCHIJTES COUNTY, GREGON COMM U N ITY DEVEL OPM ENT RESIERV E SCHEDULE OF REVENUES AND EXPEN1111URESI-AICIIIUAL RIND BUDGET BUDC-EIIARY BASIS HOR TH E N EAR EN DED „ UNE 30, 20(IEI REVENUES Lacal IrdEmest and nerits Taial rEIVffil.1 l9 EXPENDMURES C fleratinig aanilingElrlc) Toial eel perld itI. nEISI ON (MIS QC Elflaierq) oil im am es aVElr e) pElndiV a HIS C It Elr finarlaing SOU IICEI9 (U 9EI9) TrindEmu in TrandEm aul Tatal (lilt Elr firlanaing SOU IICEI9 (U 9EISI) Excess (c eflaierlc) ) oil nes erIL a anc att er financing SCILn(Ie8 avEm 11uricer; ElxpElnc ilu um and olheu flnanaing umi FIL nc li alan cle - Be(linning all year Ru nc li alan cle - Enc o1 year Vaniancu with Originial Budgell Final Budgel Alclual Ririall Bucget 315,0(11 1:19,aoa 60,081 25,081 9a0,0(Ia 5(10,10(1 - 900,0x0 9a0,0(Ia 5(10,00(1 900,0x0 890,01010 E190,00a 529,x10 (1(10) ('1 Oa) - 529,(100 3184,(1x0 3184,9(11 5E19,a81 (13129,(110' Q324 ,910; 20(1,181 $ 2,a'I,-I,4a9 $1 2,(112,4(Ig 91 2,613,80fl $ 601,399 -'155- D ESC HUTES COUNTY, OREGON CIDD BUILDING RESIERVB PROGRAM SCHEDULE OF REVENUES AND EXPENDITURES -ACITUAIL AND BUDGET BUDGETAIRN BASIS FOR 1H E YEAR EN DISCI , U N 8 30, 2006 REVOKES Laaal Inilene:d aric nenils Tolal revenues BXPENDITURBS Malellial;l and SElrmiaElsI Capilal outlay llalal OFleratirig oclrilirigericy Molal explenic itu nese exae:is Qc ofiaierq) of nev enu Eia aver ex pendilu res CltHerflriariaing SOUIICEIS (USEISI TranalEuls in Tranalau aui Tcltal alH or flrianiaing SOU IICEIS (U SEIS) Elmess (c eflaienq) oil nev enL a anic cltf• or financing sal. nae£I CIVEIII 11uric er; WrIElnc ilunes and olhen flnanicing usea Runc balance - Beclirining cll year Ru nc Id alanae - Enc o1 year Varianae with Original Bud get Final Budgell AC1lU al Final Budgct 91 4,90CI $ 4,900 $1 23,813 91 1 g,313 4,90CI 4,900 23,8171 19,313 11 (1(1 '10(1 - i as ,i as '10(1 - i as 2aa 20(1 - 2ad 1,316,2aa 1,719,20(1 - 1,316,2aa 1,3'16,4(Ia 1,319,40(1 - 1,316,4aa 90(1,0(10 :Ia0,oaa (1(10) ('1(1(1) 80(1,(1x0 10(1,(1x0 la0 80axici0 10(1,1x0 i11,2'12,(Iao' (1,212,0(Ia) 623,813 '1,839,8'17 '1,2'12,(1x0 1,212,0(Ia 5071,372 i1844,E128; $ 91 '1,'19' 1"1 Ki $ 'I ,'I 91,189 -156- DESC HUTES CC UNTM, OREGON CDD ELEG IRICIAL PROGRAM RESERVE SCHEDULE CIF REVENUESAND E)PENDITLIRESI-ACITUAIL AND BLI13CEll B U DGETIA IRY BASIS FOR THE YEAR EN DED JUNE 34, 2006 -'157- Varian cia wilt C rigirml Bu c get Ririal Bu c get Aatu all Finial Budget ROVENUES Looal In1leresl anc uenla $ 35(1 $ 390 gl 4,244 $ 21,49 lllaial ue%eriues 35(1 390 4,244 3,49 EXRONDITURES IVallerials aric services '10(1 1a0 - '10(1 Cagiial aullay '10(1 1a0 - '10(1 Tatal 20(1 2a0 - 20CI OFleraling aontirigeriay 39a,45C1 35CI,490 - 390,45CI Tatal exFlenc it nes 390,65C1 3:ICI,EI50 - 1:190,69a Eycess Qdeflaienay) of revenues avEM eN Fleric itu rEis 134 9,9(Ia) 13� 9,90(1; 4,244 394,14 4 01hEm firianaing saunaEis Qu sea) lllnarisileus in 125,Oaa 129,a0a i oa,Ocia 125,OCIa) 111nansileus to att er ilu r is s II'1 aa) 1'10(1) - 1 CIa Talal olhall firianaing sauraEis Qu sea) 124,9CICI 124,90(1 '10(1,(ICIO 1124,9(101 9)(uess Qc eflaierq) oil uev erIL a anc cdt er flriariairig souriaes avec Iluricer; e�pEiridilures and alter flnaricirig uses (2125,OCIal 12215,00(1) '104,244 329,,-144 Flu nc balanoe - Begirining c111 year 225,(ICIO -oz,0acl '10,-1,,-13'1 I'l22,329J Flu nc Id alariae - Enc oil year $ - gl - $ 206,315 206,915 -'157- DESCHUTES COUNTY, OREGGN GIS DEDICIAmED BUND ECHE DULE OF FIEVENUES AND EXPENEIMURES - AICIIUAL AIND BUDGET BUDGIETARY BAS IS RCIR THE NEAR ENDED JUS E 3(I, 2CICI9 RIEV EIN U EIS Il acal IrItEm(ls'l and Writs CIH arges lbr servicEls Inlengm ernimerilal 91 a1 EI Tatal reVElnu Els EXPENDITI RE S PensclnriElf services N atEmials anc servicEls Clapilal OL UEly Total Opleuaiinig ccinlinigEmicy Total exgeridi'lurEls Excess (ceflaieriay) oil ne%eru,es over expElnidiluras Clth or flniariairig sou ncEls IL sElsj Transkin aul Tatal ath or flriariaing sou ncEls Qu ses) Elxcless (c efiaieriay) oil ne%eru, a aric cltt or flnariairig SOLHCIes oven Iluricer; expElnc iluues and olhen flnaricing uses Ru nc t alaricle - Beginning 01 yElar Ru nc b alaricle - Enc oil yElar ('169,286) (1E15,2EIEI) (169,286) - 1'169,2861 (1E15,2EIEI) 11169,286; - 127(1,2971 (2710,2971) E171,7143 939,325 5139,329 993,013 $ 9651,(128 11 EIE19,028 $ 1,0EI1,356 -'158- 35EI,C140 Variancci milff Original Budget F inal Bu dgElt Alclual F mal Bu c get gl 20,0(Ia 91 20,00(1 $ 3EI,EI712 $I '16,EI712 393,714 393,71141 981,930 187,EI'16 104,1171 1 C14,'11 a '10-A,138 �I,Cl2'I 9'17,83'1 917,831 7129,9410 207,aC19 3714,0971 3714,09a 3641,41412 9,E195 143,3414 1413,3441 '109,x94 33,1190 -1,9(10 2,90(1 I'I 5 :ISIS 920,341'1 1120,341 47,-,1,,9'1'1 43,E130 102,5(1'1 1 C12,501 - 102,9a1 E122,E1412 E122,842 472,911 '15(1,331 ('169,286) (1E15,2EIEI) (169,286) - 1'169,2861 (1E15,2EIEI) 11169,286; - 127(1,2971 (2710,2971) E171,7143 939,325 5139,329 993,013 $ 9651,(128 11 EIE19,028 $ 1,0EI1,356 -'158- 35EI,C140 DESC HUTES COUNTY, ORIEC ON NAlIURAL RESOURCE PROTECTION SICHEDULE OH REVENUESI AIND EXPENDITURESI-ACTUAL AND BUDGEn BUDGETARY BASIS FOR TI- E YEAR ENDED, UNE 30, 2006 REVENL ES Waal Inlenest aric nerils C hangEIS fcm sElni iaes 011 or Inrlergaverrimenlal L oaal Stale F edEmal TOlal rEIVEIrIUEIS E XPU DITURE S Persclrind services Malenials and ;IEwlaEls llaial Operating acintingency Toial eNpericitunEIS 9xcess (c efiaieriay) oil ne%arIL es aver expElridilurEIS CIt11 or firiariairig sou races (1. SEISI Tranatum in Tata l cltil or firiariaing EIOU IICEIS (U SEIS) Excess (cefiaiariCy) o1 ne%eriLa aris cltter finaricing saLrces aVEUI Quricer; EIxAlenc ilu nes and olhEUl finaniaing uses F u nc t alariae - Beginning of year F uric t alariaEl - Enc cd y0ar Vlarkiriae with Original BLcget Finial Budge9 PdLad Final Budget 91 'I,CIO(I $ 1,(Ia0 gl 2,9.1(1 91 1,92(1 sa,aoa 5(1,(Ia0 1 C13,479 93,479 i3a,a0(1 13(1,a00 25,0(ICI 11(15,0(1(1) 2,90(1 2,900 2,598 1918 EI'1,47EI EI'1,47EI 94,732 '13,29E1 .IEI4,97EI 2EI4,97EI �I28,7�I9 136,23) 90,6(18 c12,60E1 91,892 798 -lao'1(13 2(Ia,'103 'I 5E1,70 43,3(19 -190,711 292,311 24EI,E190 44,061 (126,548) (126,548) 119,92'1; 'IOEI,Ela7 ij'120,148; (126,548) '126,148 '12EI,548 -159- 3,385 3,385 3,385 X1,385 (16,13EI; '11(1,4'1:1 11 69,30,0 $ E19,20'91 DIBSCHUTES COUNTY, OREGON FEDERAL FORESIII TITLE III SC HEDULE OF REVENUES AND EXPENDIIIURESI - ACIIUAL AND BUDGET BU DC EIIARY BASIS FIOR THE YEAR ENDED, L N E 30, 20(IEI REVENUES Laaal Inllanest and nents Inilergm ernmenial nedanal Tolal revenues E X11i DIIUR ES Maieniala avid ; 8MCEIS halal exprlc itL nes Ely c acis (I( Elkiieriq) of nevem as avan e) gerid i1 a rEls Fu rid balance - Beginning o11 year Fu rid balance - Brid of yean Original Budgell Final Budgell 91 3,5aa 91 3,90(1 $I 1196,'1(19 396,109 Vamialnae with '11L all Hinal BucgElt '10,429 $1 6,9.19 1167,91'1 '1'1,8EIEI :193,0:11593,051 119E 1,096 197,0(1'1 993, 091 513,0111 356, 0;16 197,0(1'1 (196,992) 1196,952; '11,919 2a8,8EI7 19EI,9E12 196,952 191,.198 15,694) $ 203,213 $I 203,213 DESC HUTE S COUNTY, OREGON S U Ru EYCIR SCHEDULE OF REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDCIETARN BASIS FOR 11H B YEAR EN DED , L N B 30, 200EI REVENUES Lacal LiCEInsEM and Rermills Iriftmest and nerits CH arClEIS far serVICEIS Total rEIVEInIUEIS BXPEh MUMS Malenials anc serVICEIS 11ollal Orleraling canrlingericiy 11ollal ergeridikres l3ness (c efleierq) oil nev er l es ON er eilpendilures Off er finaricirig sou ncies IIL SEIS; Transfaus iri Tatal att er flriaricirig sou WEIS IL SEISJ Excess 11cefieiericiy) cd neverte aric atter finariciing saurces aVEIN Qu rider) Mrienc ii nes anc olhen firianciinig uses Runc talaricia •• Begiriniing cif Nam Ru nc k alarice - Enc cd year Vanianlae with Origirial Budget Final Budget A ctlu al Rinal Bu c gest 91 110,0001 206,7(1(1 $ '11CI,C10(1 21CIE1,710(I 2.17,899 8,542 2711,12.1 91 47,899 8,542 E14,421 -I90,OCICI 29a,a0C1 29(1,(1(10 - 29uaa 290,a0C1 29(1,(1010 - 296,7aa 296,7(1(1 29CI,CIC10 EI,7C10 (9(1,(1(10) (90,0(101) (18,8719) 71,121 9(1,(ICIO 90,OCIC1 9(1,(100 - ga'aCIO 90,0(10 9(1,0100 -1 Ell - 11,121 71,121 11,121 $ 1'1,121 -'162- C ESC HUTES COUNTY, OREGON PUBLIC LAND CORNER PRESERVATION SCHEDULE OFI REVENUESAND E)PENDITURES-ACTUAL AND BUDGEn BUDGETARY BASIS FOR Th E YEAR HN 090 U N E 30, 2006 Variariae with Original Bu C get Finial Bu dge11 A'atu al Final Budgcit REVENLES L(m I Uiaericlos and PEmmils 91 'IOCI $ 1a0 gl - 91 II'IOCI) Iriieimit anic neniis 14,a0C1 14,CIa0 45,812 -ICI 31,83CI ChE ngEis fan sEwiaes Mum 5EIC1,9a0 fI'H,7,-I9�I3'I,Z19 Toial revenuesi 594,80Cl 594,800 897,599 062,09 EXPELS DITURES MaienialEi E rid sEwiaes 6a0,00C1 6(Ia,C10(1 434,637 165,303 Capital outlay - 2(Ia,a00 126,264 73,736 Aaial EICIO,OOa 8(la,a00 960,9CI-I -139,099 Operating aaritirigericy 672,8(IEI 472,800 - 472,8CIE1 ToVal wplenichnesi 1,072,8(16 1,272,800 96(l,Wl'1 7-I'I,9C19 BY aeEis (c eflaieriay) oil ne% or iu aEi a% or eypenidilurEis (EI78,2CIE1) 1678,20EI) 290,694 974,8E10 Fu nc balariae - Beginning o11 yEiar E17E1,2C18 678,20EI 859,(133 'I8(I,f12217 IIunc balariae - Eru o11 year I - gl - $ 'IJ 59,E187 $ '1,159,087 -'162- DIESCHUTSS COUNTY, OREGON ROAD BUILDING & EQUIPMIINT SCHEDULE OF REVENUES AND EXPENDIIIURESI-ACIIIUAL AND BUDGET BU 13C EIIARV BASIS FOR IIH E YEAR EN ❑E❑ , UN E 30, 2(1(IEI REUEINUEIS Local Irdemest and merits Toial rEIVEIriuEls EIXPU DIIIUREIS MMElllials and ;IEIrvlioEls Capital outlay Notal Operating canrlirigaricy Toial oNpericitLnEls 9xaess Qc eflaierq) oil nev onu es avor expElndiilUras Clitlor flriariaing SOL IICEIS (uSEISI Translaus ICI Tatal alh er flriariaing sau maEls Qu ses) 9xcless (ceflaierq) oil me%erILa aris a& or finaricirig SOL n(169 aVEIII Iluricer; EIxrlElnc iiumes and oil hem finanicing uses FIL nc t alariae-13%lirinincl cd y6ar FIL nc t alariae - Enc oil y6ar Origirial Budged Final Budgof Alfual 91 'I5,0(ICI $ 19,CIO(1 $1 28,392 15,0(ICI 19,C10(1 28,392 20,0(19 20,00!:1 2(I,OClg Vauianico with Rinal Bu c clot 91 '13,3!:12 '13,3!:12 3'16,422 716,422 - 3'16,422 1,E195,931 1,699,931 7113,6CI7 938,324 11,040,9111) Q1,040,931) i1E189,015] 951,316 900,0CI0 gC10,0(ICI g0(1,(Ia0 - 90(I,OCIO 9C10,0(ICI g0(1,(IQO - 134(1,931 (340,93'1) 21C1,385 951,3'16 34(1,93'1 340,931 710CI,914 Q4(1,4'17: $ -I - $ 911,299 $ 911,299 -163- D ESC HUTE S COUNTY, C REG ON ROAD IMPROVEMENII RESERVE SCHEDULE OF REVENUES AND ENPEND111URES-ACIIIUAL AND BUDGET BU DC EIIARV BASIS FOR IH EI YEAR EN DED , L N E 30, 20(IEI Vaniar cie with Origir al Bud get Final Budgell Ad9u al F inal Bu c qet REVENL ES LciaE I Iriienesi aric neriis 11 19,a0C1 $ 19,C100 31 9,93.1 3 115,0.19) CINE IlgEls fan MirViaEls Toial nElvenues EXPENDITURES Clspiial outlay Tatal ElxFlenc iiu nes EA cElss QdEliliaienay; cif reVEln u Els ciVEul e) per itL nes O1hEln firianaing sciuraEls Qu ses) Tuarisiers ou 1 Total olhEul finanaing sciurcies Quses) E)cess QdElfiaieriay] of ra\amEl and olhEul firlarlaing sou IICEIs o%er iIL nC Elnj e) perid iiu rEls aric & er flnianairig L sEls Fu rid balE nue - BEiginning oil yean Fu rid balance • E rid of yean 284,539 284,939 2717,14 Cl 7,399 1269,539) 1-129,0(ICI) 1-I219,0(la) 1:15185.19) 41 - $ -1 EI4- 2F14,939 2717,14 Cl 7,399 112EI51,939; (M5,6f18) 3,8� 71 1329,C10(1; (329,0(Ia) - 1329SI0(f (329,0(Ia) - 15518,939; 199� ,688) 3,8471 5518,939 99f,293 1282) $ 9,965 $I 3,565 DESC HUTES COUNTY, OREC ON VEHICLE MAINIIENAINCE AND RESIERUE SCHEDULE OR REVENUES AND EXRENDITURESI -ACTUAL AND EUDGET BIUDGEIIARY BASIS FOR IIH E YEAR ENDED, L N E 30, 2006 REVENLES Laaal Irilenest aric nerils Changes fan ;isrviaErs Total rEIVErriues BXPEND111URBS Malenials E rid sEwiaErs C a pilal ou l lE y halal C Klerating acrnrlirigErncy loll all em Aeric itu MIS Bxaess (c ofiaieriay) oil me\ or es a\ or ex pErridilures FILnC HElariae - Badiririin(1 cdl yErar Ru nc M a lar iae - Enid oil year Wriainae with Origiriail Bu d gell Finial Budgell ACil U all Ainal Buc slut 91 15,0(ICI $ 19,C100 gl 28,883 91 13,883 294,52CI 294 ,920 3a4,8(ICI 10,2flC1 3C19,52(I 3(19,920 333,683 24,'1 E13 71'1,0(ICI 390,0(ICI 4 2'1,0(ICI 1,106,284 12'1 ,CI0(1 1'14,122 6,818 5119,284 - 935,284 1,1(16,284 42(1,f195 E185,289 17190,7641 (7196,7E14) j1871,3'12I 7109,E 92 7196,364 396,7(14 7146,243 115(1,921; $ - gl - $ 6:18,931 $ E158,931 -1E19- DESCHUTES COUNTY, OREGON DOG CICINTRIOL SCHEDULE OR REVENUES AND E)(PENDITURIESI-ACITUAIL AND BUDGET BUDGETARY BASIISI FOR IHE YEAR E NCIEI] , U NE 30, 2006 REVENLES Laaal L iciarm is and PEmmils Fines, fclrleiilurEls, anc Flenallies Indeuesd anc nerds Total navanues EXPEIt DITURES Persarinal serviCEls Malenials and servicius Capital outlay lta l al Operating aanrliriguncy Toilal aN Fleric itL nus Bmiess (c efloierq) oil nev emu es over e�paridiVurEls OR or flrianiainicl sou races (L sEISJ TransdEms in Total cd Fl or flrianoing .IOL IICEIS (L SEIs) Bxoess (c eflaiuricy) oil nev ensue anic ctFi er financirig sauraes CIVEIII Quricer) ElXrlen( ilu nes and oihEm firianuing uses F u nc ti alanicia - Beginning of year F u nc ti alanaEl - Enc cd year Variance with Original Bucget Final Budget Actual Final Budged 91 '14EI,40(I $ 140,4 Q0 11 143,239 11 13,169) 21,30(1 21,310 1,013 1'1,271) 14 9,95(1 49,094 2.14,980 215 8,888 (148,938) 'I < 5 ,5 90 14 7,309 112,649) 41,4 91 4EI,(100 � 5 ,C194 45,44.1 3,693 224,E 86 2Q1,'19Q 213,838 9,CI00 2,202 2,75 8 215,080 2148,752 30,2EI8 15 ,808 - 19,808 258,888 2148,152 90,OEEll 114 8,938) 1'101,4 871 121,E 38 127,938 '121,5 38 '121,5 38 127,9;IEI I D,5 38 121,(ICIOI 12'1,0(ICI) 28,4 51 41,4 91 4EI,(100 46,0(IQ 45,325 3,329 $ 29,(IQO 31 25,OCIQ 9 19,7180 $ 9(1,180 -16(1- C ESC HUTES COUNTY, OREC ON AMU L T PATROL E 81 PROBATION SICHEDU LE OF REVENUES AND EXPENDITURESI-ACITUAIL AND BUDGET BUDGETARn BASIS FOR THE YEAR EN DIEGI , u N 0 30, 2006 REVENUES Laaal F irles, farfeiiur8;1, aric flanaliios IrilEmest and nerits CII arcIEIS far oorviCEIS Inilergo%errimerdal 1Ii al e Taial revenu es EIXPENDITL HEIS PensaniriEll services WitEinials anc serviCEIS Carlilal outlEly Total Clgenaiing uanlindElnay Tolal ey pElridilla rEIS Excess (c eflai8ricy I cd neV eriu es offer ElXrlElnc iluues Ott erflnaricirig s(1urevs 11L118s; AprInorpialiori Vrarislen Transfers in 1 aial atter flnariairig sou 11(18;1 Ju sEISJ ENaEIss ildeflcienayj a1 rEIVElrwe and alten flrianaing sauraes aver Quriden) experic itu nes anc Cil Il Em firianeing uses Furic talarlCEI - Beginning of yean Furic talariCEI - Eric of Kean 112(ICI,CI00; 1120(I,(ICIOI 12,174 212,174 2(Ia,a0a a0(I,(Ia0 1:128,31 EI 178,31EI 91 - $ 34'1,0fICl 91 341,0MI -1 Ell- Vanianiae with Origirial Bud get Finial Budge9 Ad11u al F incl Bu c gEit SI 317,30CI $ 3171,300 $I '199,419 91 42,119 30,30CI 'Ia,300 45,732 '15,432 35,39CI 1:19,35(1 37,148 1,79E1 -1,228,8f162,228,890 2,224,2371 114,699) -1,011,84E1 :1,611,84EI2,660,530 94,684 2,117,9EI1 :1,124,30CIa,'I'IEI,EI19 7,030 9715,562 515,562 933,(1718 3EI,484 1 CIO '10(1 - 1 CIO 2,693,629 2,099,971 2,85'1,196 40,2.15 1'IEI,.117 1'1'1,839 - '1'11,8715 2,8'11,846 2,811,846 2,653,196 '158,(190 ii20(I,(Ia0j (m0,0aa) 12,174 212,114 112(ICI,CI00; 1120(I,(ICIOI 12,174 212,174 2(Ia,a0a a0(I,(Ia0 1:128,31 EI 178,31EI 91 - $ 34'1,0fICl 91 341,0MI -1 Ell- Slale Tolal reivenues MM DITURES Persorined servicers Malemials and services C apil al ou llay Tollal Operaling ccnlirigeiricy Total ex Flerid itu nets Elxcess (c eflcieriay) oil ne%eriL es over expeindilures Ott er flriariairig sou naes (L seisj Transfaus out Tatal ctli er flnaricincl sou nceis (u seas) Excess Ic eflaiericy) cd nes erw a aric ctti er flnancirig sources ovem Qurider; expenc Mu nes and olhen flrianaing uses F u ric t alariae - Beginning cd year Furic talanae - Eric of year 3,89'1,90(1 C ESC HUTES CGUNTM, OREGON 4,(148,689 197,0f19 DES C NUMBS C OUNTY 91'1'1 2,8'1,471 2,9714,9f18 SCHEDULE OF REVENUES AIND EAPENDITURES- ACTUAILAND BUDGIEII E163,071a EUDGETIAIRY BASIS a7,5(Ia 4(171,90(1 147,399 FOR Th E YEAIR EN ❑E❑ , U N E 3a, 2006 ,1,846,8:171 3,91':1,9,8333,389,492 990,3f19 1,4 714,7021 uariariae with - C Wginad E u c gest Firial Bu dgeit Aatu ad Firial Budget REVENL ES 1,930,148 (1,471(I,Oao) Laaal 663,233 2,13;1,233 Taxes-Pnaper y $ 3,'1":171,710(1 $ 3,133,ia0 91 :],,'1671,890 91 1 ":Ia,'190 Inlenaeil aric perils 13,80(1 1a,8a0 8'1,871-1 Eawl':l Changes fon sewices 28,'10(1 2f1,1a0 34,6971 9,9971 L sari Proceeds - - - - I riterclaverrimenl al Loaal E14.a0(1 64.C1a0 E14.7°171 71°171 Slale Tolal reivenues MM DITURES Persorined servicers Malemials and services C apil al ou llay Tollal Operaling ccnlirigeiricy Total ex Flerid itu nets Elxcess (c eflcieriay) oil ne%eriL es over expeindilures Ott er flriariairig sou naes (L seisj Transfaus out Tatal ctli er flnaricincl sou nceis (u seas) Excess Ic eflaiericy) cd nes erw a aric ctti er flnancirig sources ovem Qurider; expenc Mu nes and olhen flrianaing uses F u ric t alariae - Beginning cd year Furic talanae - Eric of year 3,89'1,90(1 3,851,E1a0 4,(148,689 197,0f19 .1,84'1,471 2,8'1,471 2,9714,9f18 2E16,489 :197,86EI6fIE1,86E1 E163,071a 23,7c18 a7,5(Ia 4(171,90(1 147,399 290,1(14 ,1,846,8:171 3,91':1,9,8333,389,492 990,3f19 1,4 714,7021 1,389,71611 - 1,12185,763 9,112'1,6(10 9,:12'1,60(1 3,389,492 1,930,148 (1,471(I,Oao) (1,4710,0(10) 663,233 2,13;1,233 I'l3(1,(Iaol (130,0(Ia) 111"KI,CI00; - I13(I,(IaOI (136,66a) II'I,Ia,C100; - II'I ,90(1,(100; I'I ,60(I,Oaa) 5.13,23.1 2,'1.13,2311 - Zb - 41 A,.i-,110,45n �I 2,21,11CI,45n -1 EI8 CESCHUTES COUNTY, ORSGON 911 CS D - EQU IPM ENI RES ERV E SCHEDULE OR REVENUESAND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR THE YEAR EN ❑E❑ . U N E 30, 2006 RBVENL ES Waal Iniemcd anic nerds Total neyeriues EXPENDITURES Taial ElXrlenc iiu nes Ex cess Qdeflaienay; of revenues aVEm ex pleric itu nEis 01M Em firianaind saunaes Qu ses) Inansilens in Talal oihen firianaing ciauraElS Quses) Oxae:is Qc oflaienay) oil rev am a anc cdli on flnariaing sou naea o%eu I1u nc or', expEindiiures and aIherilinaricing uses Fu nc balariae - Beginning 01 year Fu nc t alamae - Enc o1 year Variaricie with Grigirial Bucgeit Firial Budget Actual Final Budged 91 8,90(1 $ E1,9a0 11 '10,9:IEI 91 2,42E1 8,90(1 E1,950 '10,926 2,42E1 130,0(ICI 11210,000 '13(1,(ICIO - 13a,a0(1 '13(1,(1(10 - 138,5CIa 1218,500 '14(1,06 2,426 28.1,300 282,3(ICI 28 1,4 96 196 $ 42(I,EICIO 11 420,8(1(1 91 4.13,382 $ 2,982 502 DESC HUTES COUNTY, ORIEC ON EXTENSION /4-H SCHEDULE OR REVENUES ANDEXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR Th E YEAR EN 0130, L N 9 30, 2006 RBVENL ES Laaa l TaxEis-PnopEir y Iriieneai anc nerds C:han(1EIS fan SEIrVIaEIS Inrlergov ernmenlal S1 al e Total rEiVEinues EXPEi DITURBS PersannEd serviaEiS MEdenlala and sEirviaEis Capital oullaiy loilal C Fleraiting canlingEiricy 101 al e) pend itL nEis E xaess (c eflaienay) oil nev er1L ea over expEindilurEiS F L nc balance - Beginning 01 y0ar F u nc balamae - Enid 01 yEiar Variariae with C rigirial Bc c ged Finial Budged P i al Final BudgEd 91 208,924 $ 208,924 90,881 2,'10(1 22,100 6,62 A 2,'10(12 ,10(1 1,233 10,0(1(1 1 CI,CIO(1 10,0aa E12,71,- 41 '1;13,'296 308,78'1 1 E18,02 '1 188,921 12 6, 7� 8 12 9,7148 4,0(ICI 4,a0(1 3'18,709 319,269 91 22,3571 4,5,-71 118,-71) 2 6,0:171 188,02 9 499 '108,119 '18,6113 4,0aa 290,14 '1 23,12 8 339,324 339,3.4 299,141 43,183 115EI,EICIO) iJ96,6(ICI) 12 ,940 6%,- 40 'I09,1a0 1a5,1aa '1;13,'296 28,196 $ 48,9a0 48,5aa 91 1 9,906 $ 9A,406 -17(1- DESCHUTES COUNTY, ORSGON BLACK BUTTE RANCH COUNTY SIERVIC E DISITRIC T SCHEDULE OR REVENUESI AND EXPENDITURES -ACTUAL ANC! BUDGET BUDGETARY BASIS FOR -IH E YEAR 9N 0813 , L N E 30, 2006 REVENL ES Lacial TaxE s-RuoAIE rl y Irileue.d anic renis ChangE s far 91EINICIEIs Cff er Total rEIVEmUE18 HXPU DITURES PersonnEll servicas Ma1E nialel and sEwiCE1s Capital oullay llcrl al Clrlerating aclrilirigElricy Toial eNpenchrEls 9xaeels Qc eflciierq) oil ne\ emu eft over e� pE nd ii u rE1s RL nc H alancle - Beginning oil year RL nc balancle - Enc oil yE1ar Vlariariae with Origirial BLCget Firial Budget Actual Final Budgct 91 461,900 $ 461,900 $I 466,878 9I 4,978 21,90CI 21,9210 8,4521 9,9521 13,20CI 13,21a0 '13,20CI - - - 1,5921 '1,592 4718,0(ICI 438,C100 490,0821 '12,0821 4EI5,50CI 469,900 492,588 '12,912 91,40CI 9'1,40(1 716,3CI4 '15,096 996,9(1(1 596,90(1 928,892 218,00 32,5CI0 32,90CI - 32,5CI0 I'I'l1,4101 Q1'11,40CI) Q38,8'10j 721,990 MI,EICIO 21a9,6(ICI 219,989 E1,389 $ 98,21(10 98,2aa $ '1771,1719 $ 78,9719 -171- ,ESCHUTES CC LINTY, ORBGON SIUNRIVERI SIERIVIC0 DIS111RIIC11- GENERAIL FUND SICHEDU L9 OR REVENUESI AN EMPENDITURES - ACTUAIL ANO BILI D( -E I E U DGETAIRIY BASIISI FOR Th E YEAR 8N DED , U N E 3a, 2006 REVENL ES Laaal TaxE 9-P110K IE 11 y Riries, forfeilurEs, anc FlEinaliies Iniienest aric nerds Chan(1Eis fan.IEIfUIQEIs CH er Total rEivEiriuEis I3XPB DITURES Police PEmsanriel services N atEirials anic service, 11oilal FirEi anc Emergeriay SEwiaes REmsoririel sElrvices N alerials aric service.i Total Pathway Rarigens FlElrsoririel sElr\ laEls Materials aric service, Total G enEmal Materials and sEirvicesi Capital autlay DE1bil service inlerEist Total Clpenatinig cantingenay Total e)pElnditures Exces.l IceflciEiricyj al nEiveriues oven EIXFIEInc ilunes Cllherllinaricirig sources Iluaw] Tnansfer out ENaEiss ildeflciOnay; of rEivEiriuc and oilhen firianiairul muracs av Eir (u ridEm) EixFleric its nEis anc COW flrianoing uses Rur1c I:alarlcEI - BElgininirlg of yean Furid balarlcEI - Eric of yean Mariariae with Crig irial Bucgeit Firial Budget Actual Finial Budged 11 2,81a,717E1 $ 2,81(1,71715 11 2,911,714(1 $ 1aa,969 1ama 18,(Ia0 48,002 32,002 194,243 '154,043 MUM M E1,322 - - .17,2,-IEI 171,2,'IEI -I,51f13,01f12,9f13,(1'18 251'1,8351 '1,137,533 194,519 1,025,9 51 1,099,949 5188,611 E17,3'18 145,40CI '199,400 130,023 25,3371 1,171'1,39 1,211,3451 '1,1'18,6%14 92,719 1,1711,6(16 1,201,600 1,,16EI,9718 94,628 281,839 251'1,8351 24f1,940 43,2519 1,4 93,44 9 1,513,449 1,4'1:1,:1'18 97,9271 67,02a 715,0,-1(1 5'1,5129 21,051'1 E1,5(10 7,50(1 4 ,EIC17 -I,EIE13 73,520 82,52(1 58,936 23,5184 '19� ,E190 194,65(1 '149,(18'1 451,:IE19 1 CIO 110(1 - 1 CIO 1,OCIO 'I ,0001 486 9'14 '199390 195,79CI 149,987 5(1,183 E158,� CH 949,4(1'1 - 949,4 a1 13 OC11 A dC II969,4 47; '3 O937 ALIO I969,� 4 71) ') 71:I0 qCC 3519,27EI (1E13,976) (163,51716) (163,976) (1733,4 23J 7'13,42'1 91 - $ -172- 117133,4 231 �I9^JI Ann 135,302 -MGIC 7'1-13 814 ,2'10 9EIf1, 7129 968,7129 9,1 oarl iI 1,(Ia0,589 11 1,OCIO,5f19 DESCHUTES MUNTY, OR13GON SUN RIVER SERVICE DISIIRICIT - RESERVE HUN D SCHEDULE OR REVENUESI AIND EAPENDITURESI - ACTUAL AND BUDGIEII BUDGET41RY BASIISI FOR THE YEAR EN DEE], U N E 30, 2006 R13VENL ES Laaail InlerEl:d aric perils G narils Total nevemes EXPENDITURES Materials and sEirviaes C aipilal au I lay Tateil Operating aantingeriay halal exFlenc itu nes E) cess (1c Eifiaieniq) of rev enu es aven eN pend ii c res CI1Hen flnanaing souucEis Quses) Tuirisileus in E,Naas Qcoflaieriay) of ue%enua anc 01Hen finiariaing SOL RIGS over hunter; e)pendilures acrid alterflnancing caes Marlariae with Dlrigirma I Bu c get Firia I Bud get Aatu a I Finial Budged $ 8,C10(1 $ fl,(ICIO 31 19,'1221 $ 1'1,122 - - 1,71771 1,71771 8,C10(1 EVIC10 20,899 12,899 25(1 290 1 2C 'I 3CI 1371,710(1 I371,71a0 113,2(12 24,498 1371,95(1 '1371,5190 113,322 24,628 519,4451 519,4 49 - 515,4451 693,3951 69,I,c199 113,3221 94 0,0371 Q645,399) Q649,399; 1192,423) 992,938 1 E13,936 1 E13,976 163,97161 - (4 81,423) (1481,423; 71,993 992,9716 Furic ba lanae - 0egirining oil year 481,423 81,423 483,837 2,� 14 FL ric balanoe - E rid oil yean g - g - $ 959,390 g 956 ,390 -173- DESC HUTES C C UNTY, ORIEGC N sICICICI SERIES LTD TAX IMPROVEMENT SCHEDULE CIF REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR THE YEAR EN DED JUNE ',:ICI, 21a06 C riginal Variance ,&O Budgel Rinal 13 u c qet Actual Hirial Bud get REVENLES Laaa1 SpEldd assessments Iniene:d aric nerals Total nevenues EXPENDITURES Debi service Natal Operating oontingeriay halal exFlenic itu nes E) cess Qc elidemay) of revenu as aven eN perit it LEIS C ill en firianaing Swims Qu ses) llnarislens in Taial oaten finianaing sauraes Quses) Excess Qc efiaierq) of nev enu a anc oifl an finiariaing sou Ices over i[u nc er; e)pendilures and atter flnariairiCl uses Fu nc balance - E egirinincl oil year Fu nc balance - End oil yEian $ 2188,8C17 g -188,8CI71 $ '11E1,236 $ ij'172,971'1; 2CI,CICIO 20,0CIC1 42,7185 2,-,7185 308,FIC17 3a8,8CI71 '159,C121 ij'149,a86' 3CI,CICIO 30,QOCI - 30EI,8C17 3a8,8CI71 '164,2 51 '144,396 33fl,ila7 � 138,8CI71 'IE14,251 '174,956 JW,CIaO; 113(I,(ICIO) ij9,23CI; 24,717(1 ;ICI,CIOCI 3CI,CICIO 30,a0C1 - 3CI,CIOCI 3CI,CICIO 30,QOCI - 2 4,77CI 2 4,717CI 91 - $ - gl 28,569 91 28,569 -1714- DESC HUTES CCIUNTY, OREGON mm SERIES LTD TAX IMPROVEMENT SCHEDULE OF REVENUES AND EXPENDITURES -ACITUAL AND BUDGET BUDGETARY BASIS FOR TH E Y EAR EN C ED JU N E 31CI, 21C106 Clriginial uariancEi v► itil Budgel Rinal Bu c ClOt Actual Ririal Bud get REIVENL ES Load Special assessmerits Inlere:l anic nems Tollal ne�enues EXPENDITURES Debt/ service Tatal OKlEiratiricl aontinGleniay Tatal Eixclenc itu nes Ex cEiss 11clEificiency) of rEiVEinu Els aVEM ex cleric h MIS 01 Em firiancincl sauraElS QL ses) llnarisilers ou 1 Tclal olhen finianaing ciauraElS Quses) E x ae:is Q( Eificierq) of nev enL a anc al fl Em firianaing SOL WEIS oyer (Iu nc er; erpEiridilurEis and alteu finariciricl uaEis Fun( balance - HEigirining of yEiar Fu ni( balance - End oil yEian $1 E17,'I,;IE15 $I E1712,369 $ 'I8CI,425 $1 14 91,94 01 4(1,1 CIO 4 0,'1(ICI %19,4 311 (� ,EIE19) 970,1'18 9716,118 2,121,450 3521,068 970,1'18 9716,'l18 2213,450 3521,668 71121,<IEIS 1'1,'1,3EI9 2213,45(1 48E1,91,11 100 100 1171,9941 (j A,E& ) 1'100; o UOj - '10(1 0 v 117,594) 1171,994 ) 213,5EI21 213,9821 'I5,9EI8 91 15,9EIEI L ESC HUTES C C UNTYI, OR SGON xia9 SIE RIES LTD IAX IMPROVEMENT SICHEDULE OF REVENUE SI AND E) PENDITURESI -AC TUAL AND BUDC Ell BUDGETARY BASIISI FOR THE YEAR EN CIEI] JU N E 3a, 2006 C riginal Variancsl miith Budgell Rir ail Bu c clsit Acltuail Rir ail Bu d gell REVENUES Local SPEIaial asi:ie:isimenls Inlere:il aric Ileril:i Tolal ne%enues EMPEINDITURES DElbll siervicie Tatal ElxFlenc ilu nes E) CElss IldElfl(lionay; cif rEIVEInIUEIs CIVEIII oxplerlc itU nest MEW financing ,iciuraesi Quses) Tuarisllers au 1 Tolal olhEill financing sauraes Quse.i) E)CEIss QdElflaiency] of rEIVEInuEl and olhElll flnanaind sou IICEIs o%er IL n( an) e) Flend i1 u rEls aric cith or flriariairQ a sEls Fund balaniae - BElginning of yean Fu rid balance - Bnd of yean 323,194 327,'194 $ 1:1,E135 $ l25<I,<199; '19,1C10 '19"1 (ICI 14,;192 (4,148) °I4EI,�I94 <I46,294 8EI,187 125E1,1aT 340,194 346,1E14 '199,4715 '180,119 340,194 346,1E14 '199,4715 '180,119 1 a0 1 CIa (11,388) (71,388) (1 a0) (1(10) - 10(1 (1 a0) (1 (IO) - 10(1 -1 riEl- (1'I,28El; (1'I,28El; EI'I,'139 EI'l,'139 9,841 $ 9,841 DESCHUTES C OUNTM, ORIEGC N COD BUILDING 1996 FULL FAITH & CREDIT, REFUNDING SERIES 2(1(141 S C H EDU L E OF REVENUES AN D EXPEN OITURES - ACTUAL AND BUDGET BUDGETARY BASIS FCR 11HEY EAR ENOEDI JUNE M, 2446 Original Valliancel wiO Budgell Rinal Bucgal ftival Ririal Bucget ROVENUES Local IrnlerElsi anc reni,l C haiigesl tan sElrviaes halal ne%erlLe,l EXREINDITURES Nallerials aric services DEIL1 serviae Tatal OpElraiing ciordirigeriay Tatal EIXF1EIn( ii u ne,l EnEISS IIdEIfl(liElnay; of rEIVEiriUEIs aVE1111 EIXF1er is h nes 01hElllflrlanciing,lauraesl juses) Tnarisilers in Total olhEul flnanaing sauraes lluses) EN MISS ildElflaieray: of rEIVEInuEl and olhEnl flnarlaing sou IICEIS o%er iIL n( Elrl e)pElridilurEls aric &erflniariairig LSEIS Fu rid balaniae - ElElginning oil yElar Fu rid balaniae - Brid of y can gl icia 11 IOCI $ E139 gl 539 1 CIa I OCI E139 539 5C10 5(ICI 9a0 - '177,,035 1717,239 '1721,035 - '173,335 1717,739 '1721335 - 1,(Ia0 I ,0aa - 1,CIa0 '178,335 1718,71':19 171,135 1,CIa0 (I'l7EI,EI35; ill718,6139) Q'Ia71,a9E1; 1,9351 20C1,C1a0 200,0C10 2CIa,a0a - 20CI,CIaO 20(I,OCIO 2CIa,a0(1 ,gI1,369 21,365 22,904 1,9351 1 EI,a0(1 1 EI,(Ia0 19,7159 1249) 91 371,369 $ 3r1,11E15 11 118,6551 91 '1,294 -1 �1l- DESCHUTES C OUNTM, OREWN HULL RAIITH AN[] CREDIT, SERIES 2003 SCIHE[]UL E OF REVENUES AN CI EXPEN[]IIIURES -AICIIUAL AIND SUDGET SU CIGETIARY SAS IS FOR THEY EAR ENDED JUNE 3(I, 2aaa REVENUES Locial Inileireisl anc rani, halal uevemes EXRENDITURES IVailerials aric servicies Deb] service Total Oflamling corlinigenicy Tatal ElXflancilunes ENcEiss Qdeflciancy] of rEiVEinuEis aVEm aN plenic itu nes Ol hell financing sauraes Qu sea) Inarislers in Tolal olhen financing :iaurces (f uses) E) cess (I( Eificieniq) of uev em a anc of ll Em financing sou noes o%er ilu nc er; e) pEiridiil u res and aIher f1miricing L 118 Fu nd balance - Beginning 01 year Fu nc balance - Brid o11 year Original VaniancEi with Budget Final BudgEd Adlual Alinal Bucgeit 11 E108,784 91 6[18,7184 $ Ell 5,,-10 11 6,42 El 068,784 6[18,7184 Ell 5,,-10 6,426 1,5C10 '1,50[1 1,(100 500 1,640,560 1,E146,56CI '1,846,999 I •1,648,(160 1,E148,06CI '1,6471,999 50'1 53,z 4 2 93,4< < - 5'114 4 2 '1,7101,902 1,710'1,5(12 1,6471,999 53,943 ci,m ,7118) (1,(192,718) (1,032,349) 6(1,389 '1,0,- 71,7118 1,027,718 1,0; 71,71'1 EI '1,0,- 71,71'18 1,C127,718 1,02 71,71'1 El - (E19,C10(I; Q69,(ICIOj 114,831) E10,Wl ria nnn aw nnn aG oar in aar 91 - $ $I 71'1,3<I.1 91 711,331 awl -I DESC HUTES CGUNTY, OREGON AUL L AAITH AND CIRE0111, SERIES 2005 SCHEDULE OF REVENUESI AND EXPENDITURES -ACTUAL AND BUDGIEII BUDGETARY BASIS FOR THE YEAR ENDED JUNE :Ia, 2006 REVENL ES Laaal Inlenesi aric vends Total nevemes EMP13NDITURES Debi service Tatal Operating caritingericy halal GXpenc iiu nes Emiess Q( eifiaienay; of reveinueis aVem eN Flerid itu refs 01 h an financing sauacas Qu sea) llnarisleus in Taial olliOn firianaing ;iauraes (Juses) 9x cess Qc eifiaierq) of im enu a anc ai H em financing SOL 11(18S over ijuncor' e�penidiiure:i and aIher financing u;ies Fu nu balance - Beginning oil yeiar F u nc balance - Bnd oil YOM Original Variance witH Budget Flinal Bu c get Acdual Hinal Bud get $1 `ICIO gl 5(ICI $ 013 $1 (287) 252,4 E11 292,48'1 292,4 80 252,4 81 292,4EI'l 292,4 80 9a0 5aa - 900 252,981 252,98.1 292,48(1 901 (292,4 81) (252, 8'1) (292,26x) 292,4 81 252,E 81 292,481 - - - 214 214 214 214 1719- DESCHUTES COUNTY, GRIEWN HHS A EJCC RUL L RAIITH & CRIEDIT, RERUN DING SERIES 2005 SCHEDULE OF REV ENUESI AND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR TH E Y EIA R ENDED JUNE ,I(I, 2aa6 Original Vaniancci with Bu dgell Rinal Bu dgEif Akdual Ririal Bu c get REVENUES Local In1leresl anc renl:i Natal ne%emes EMPENDITURES NaVerials anc services DEiCi serviae Tatal WrIanc flu res ENaEiss Ildeflaienay; cd rEiVEinues oven EMpenic itu nes Oihen flnanaing :iauraes Muses) AFIFIrapriaiian iransfem Tnansllers in Band rEdu riding Total olhen flmanaing sauraes Muses; E)CEISs QdEiflaiency] of revenue and o1hE11 firiaricing sou ncEis o%er lu nc Erol e)gendiiures aric atherflniaroing usEis Fu rid balanae - E Eiginriirig oil year Fund balanae - Brid of yean 5,0(1(1 5,00(1 '1(1,485 5,485 3,090 3,05(1 - '1,090 E148,0C13 1,22 1,44CI '1,221,4 40 - E151,093 1,224,4E1a '1,211,4 40 '1,(190 1640,0931 (1,21 9,4m) 11'1,21 a,995; 8,935 - 9713,4'171 - i197'1,4 37; 64'1,Agl E143,791 643, 7191 - - - 4,(100 4,C100 643, 7_91 '1,2117,,118 64 71,7191 1156EI,4 37; (21,216,f (2,2621 11563,'164 ; 1150a,90;1; $ 6471,7138 $ 6471,338 11 E19,409 91 (1598,311:1; -1 aa- 5131 DESC HUTES CC UNTM, OREGON C OVERNMENII C ENTER 19EIEIJ11998 COPs SICHECULECFREVSNUESIANDEXPENCIIIURESI -ACTUALANC BUCCEII BUDGE11ARY BASIISI FORTH E Y BA RI EN DED JUNE ":ICI, 2006 Clriginial Vaulancei miitH Budge9 Rinail El dget Acrtual Riria l Bu c get REVENUES L octal Inileresi amc renis $I 1,0(10 $I '1,00(1 $ 20,992 $I 25,992 Molal nev encu es 1,0(10 '1,0(1(1 20,992 29,992 EARBNDITURES IVailerials aria survicles 1,8(10 1,3(1(1 1,2ao 20 DE LI serviale '130,915 136,519 '18EI,9'15 - Tcital exglenc iiures '133,8'15 137,819 '133,395 20 Ex QE sa Ildeflak nary, cif rE VE nUE s aVE n exFlenic itu nes 1'130,EP151 (136,819) 1111 CI,EI43' 29,932 011hen flnanaing sauraes Muses; Tuanisfers in 133,3E15 137,3EI9 133,385 - Toial ollhen flnancing sauraes Muses; '131385 137,8EI9 133,385 - Ex CE ss IIdE fialiE ncly; alf rE VE nUE and of hE 11 flnanciing sauraE s ov e r (U ndE n) ex Aeric itu rE s anic CIO E r fInanaing a SE s 9710 530 26,942 29,97.1 Fu rid LalanaE - BE ginning of yean i aa,CI00 'I30,(1C10 13EI,359 359 Fu rid LalanaE -Erie cif yeau $ '11116,9710 $ '130,910 1EI3,301 $ 26,331 5131 DESCHUTES CCIUN1'M, OREGON PUBLIC SIAFETM 1519211199EI/199812002 GEN'L OBLIGAMONSI SON DEBIT SIERVICE SIC HEDU LE CIR REV ENUESI AN EMPEN 131TURE'IQ l -ACTUAL AND BUOCIEII BUDGETARY BASIISI FOR TH E Y EAR EN LIED J N E 3a, 2006 C niginal Variancei witH Budgicl Mrial Hu c gest Acitual Rinal Bu c gell REVENUES L oaal Taxeis-Napeir y Iniers:ii anc neriis Toial nevenues EXPENDITURES DElbi sierviae Tatal ElXrleinc iiu nes ENCEISS Qdeiiaianay; of reiVeinueis avem ea pier icitunesi Fu rid balaniaei • Beiginriing of yean Fu rid balanuei - End of yean $ 2,a4; ,EI92 2,C145,6M $ 2,098,184 $ 5<I,CI92 2,a5Cl,292 ZCI50,2M 2,0; a,291 1 2,a5C1,292 2,C150,20 2,0; a,291 1 1[1,[100 Ia,(ICIa E12, -103 72,107 ,IEia,C10(1 'I9(I,(ICIO 214,884 84,081 $ 2(1(1,(10(1 $ 20(1,(1(10 91 3:6,7191 $ 'I; EI,A91 -'I E12- DESCHUTES COUNTM, OREGON REDMOND BUIL DIN G'1994 COPsi SCHEDULE CIF REV EN U ESI AND EXREN DITURESI -ACTUAL AND BUDGEII BUDGETARY BASIS FOR THE YBARI ENDED JUNE 30, 2006 Clriginal Variancei miith Budged Riral Budcleit Acdual Rirad Budget REVENUES Local Inieresi anc renis Toial ne%emes EMPONDITURES Naierials and services Debi service Tatal eucFleinc iiu nes ErCEls9 Ildefiaienay; of reiVeinueis cVem a Xpleric itL nes 01hen flriancing sauraes Qu ses) Tnansllers in Total oihen financing saurces 11uses) ONCEls9 Q( erfiaieriay) of neveinuei anc oihen firianaincl sou nceis o%er IIL nc er; erpfficl ures anc alterfiniariairicl Lses Fu rid baleinae - Beigirining oll yean Fu rid badanae - Bnd of yean �I,-,I48 $1 1,EI48 6010 6(ICI 2,248 1,048 EI90 69CI E190 - 4� ,,180 44,28CI 44,2180 4� ,930 44,93C1 4,930 - 1144,1330' 1144,33a) 2,68,0f 1,048 44,1330 44,3:Ia 44,33(l - 44,330 4� 33a 44,33(1 - - - I ,Ei4EI I ,El4EI E14,C10(1 6�,(ICIO E14,884 884 91 E14,C10(1 $ 64,(ICIO gl 66,9U $ 2,932 -1813- DESC H UTES COUNTY, OREGON PERS, AERIES 20(12 and 20(14 DEBII SERV ICE SCHEDULE CIF REVENUESI AND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR T1HE YEAIR ENDED JUNE W, 2006 C niginal uarianae wii9h Budgul Ririal Bu c get Actual Firial Bu dgell RIEV9NL ES Laaal Imieuesi anic ueniis C hEiRgEIS far SEIrmiaEI9 Total rElverwes 9XPENDITURES DOW 9Elrviae lai al Opleratirig aaritirigeria) natal MrIer is h nes EIN uEISS QdElfiaier ia)) of rev Emu eS oven eN plend itL rus Ohmflriariaing sauncEIS Quses) Tnarisileus in Taial oihEIR firianaing saurcEIS Quses) Elxaess QcElfiaieria)) oil ue%enua anc clip Em firlarlairig SOL WEIS over Iluncer; eypElndilurel9 and aiher finaricirig LSEIS FL nd balance - 9Elgirining oil yElar FIL nd balance - Elnd oil YOM $ 3,9a0 gl 3,9aa $ MOO $ 9,122 12(I,aao 120,022 7121,907 (1,493; 123,960 123,9aa 7212,'129 (1,111; 1621,310 162,31a 7E121,31(1 - -A621,c1'10 162,315 M2,3-1 (I - 258,314 25E1,314 - 298,374 '1,02(1,EI84 I x(1,084 7021,3'1(1 2:18,374 11296,184; 1290,184) (4 a,'181) 29EI,E103 '196,184 '190,384 1EI6,1EI4 - '196,184 '190,184 1M,1EI4 - Q'1 aa,a0(1; Q'10(viclol 196,6(1,1 2199,6(11-1 '1(Ia,cloa 10(1,(Ia0 40,493 199,5(11) 91 - $ - 31 197,096 91 197,096 -184- ISE " DESCHUTES COUNTY, OR13GON WELCOME CENTER 1988/1998 COPSi SICHEDULS OF REVENUSSI AND E)PENDITURESI-ACTUPIU AND BUDGET BUDGETARY BASIISI FOR THE YEAR EN DED , 11 N E 34, 2006 Cluiginal Variance Huth Budget Ririal Bu C qet Actual Ririal Bu d get REV9NL ES Laaal Irilenesi aric perils $ 1,,-Ia0 '1,2CIa 91 4,4717 $ 11,0717 Tolal rEIVElriues 1, -I -do 1,2CIa 4,4717 3,0717 BXP13NDITURES Maleriala and SElrviaes 1,,IEIO 1,2EIa - 1, 180 DElbl SElrvioe '16CI,135 16(1,1 X9 'IEIa,'124 1 Taial ElXrlericilunes '161,4x5 161,4CI9 'IEIa,'124 1,081 ENCEISS (JdElficliericiy) of rEIVEInUEIS aVEm eNAeric itunEIS Il'16CI,m5; I'16(I,,'IC15) Q199,643) 4,95E1 01hEln firianoing sauraElS (juses) llnarisilers in 198,CIO(l 'I5EI,ago 198,a0C1 - Talal olhEln lirianoing aauraes Iluses) IgEl,CIO(l 'I5EI,dad 198,a0C1 - ON (IElas Q( Elf ciieriq) of rev EInU EI anc 0111 Em flnariairig SOUIICEIS o%er IILncElrl eypElridilurEls and atter 1linanaing uSEIS 13,309; p,, -w] 2,353 4,95EI Ft, rid balanoe - E Elgimning 011 yElan '1 EIa,a0C1 'I6CI,CICIO 160,633 6311 Ft, rid balanoe - Elrid oil yean 91 1971,7199 $ '1571,71915 gl 1E12,9EIE1 91 9,'191 ISE " DESCHUTES C OUNTM, ORIEGGN BEND LIBRAIRV CSD DEBT SIERVICE, G.O. 19f16 & G.O. REF 7443 SICIHEDULE OF REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS RC R THE NBAIRI ENDED JUNE ":ICI, 7CICIEI Original Vanianicu with Budget Rinal Budgel Adual Ritual Bucgot REVENUES L oaal Tax es-Prage irty InicirEisi anc rEinis Notal ue%emL es EMF ENOITURES DEItt servile Tatal CXPEinc iiure;i Exoeiss ildefidEinay] of rEMinueis avec ElXrlenc Hu nes Ruric CalancEi - Beginning of yeau Func t alance - Eric of Nam 31 103,2171 91 703,21 A $ 71'1 E1,E194 31 '13,4371 6,'190 6,'15C1 '1'%:1,3E]2 7,2112 114,3871 3.14,3671 A'14 ,":IE16 'I 71'14,3EIA 3.14,3071 T14,1366 'I Q°I,(ICIO] 115,0(IQ) 19,EI710 2(I,EI710 $ 6(1,(100 $ 60,0(IQ $ 103,990 $ 4'1,990 -188- DESIC HUTES COUNTY, ORIEGCIN REDMOND L IBRAIRV C SID DEBIT SIERVICE SCHEDULE CIF REVSNUESI AND EXPENDITURES -ACTUAL AND BUDCIEII BUDGETARY BASIS FOR THE 1f EA Rl ENDED JUNE '30,'21006 Clriginal Vaniancei m ith Budgell Rinal Budged Akdual Rinial Bu c get REIVENUES Local TaxEis-PrapEir y Inleresl amc nenls halal nev enilL es EAPE NDITURES DEiti service Tatal EIXPIEinc ilunes ENaEiss Ildeflakinay; of rEiVEiriuEis aver ElXrlenic itL nes Ruric talariCEi - Beginning of yean Rund talariCEi - Eric cd yean 183,39a 1f13,35C1 '189,1E15 5,815 'I 8:1,01CI0 185,OOCI 18%aa0 - '18:1,0C10 185,OOCI 'I8%aa0 - Q1,E190J 111,611[1) 4,1 E15 rl,El.l5 -188- C ES C HUTES COUNTY, OREGON SUN RIVER LIE RARV CSID DEET SERVICE SICI-EDULE OR REVENUESI AIND EMPENDITURESI-ACTUAIL AND E UDCIEII EUDGETAIRY BASIISI FOR TF E YEAR 9N DEO LJ N E 30, 2006 C niginal Varlaniae % i11h BudgEd Rinal Bu c get Aatual Firial Budget REVENUES Laaal Taxes- Rnor lerty $ 9(1,05 31 g0,9,-19 9 0,25(1 $ 1,":125 Irilenest and nerits 1,(190 1,09CI 1,7161 7111 Total rEiVEinuEis 91,9715 91,9719 f14,C111 2,C136 E XPEh DITURES Debt sEirviae 92,3715 9'-1,-1719 0,379 - Tatal expenc itu nes w,-1715 9,-1,3719 0,379 - Eness QdEifiaienay) of revEmu as aven e) Flerid h rEis (4 00; j� CIa) I ,El3EI 2,C130 Fu rid balance - Beginning of yean 71,400 y CIa 1a,383 �I,g8a Fu rid baleinae - Brid of yean $ 71,CIO(1 $ a,(ICIO 91 1a,a2cl $ 9,C12" -'l -188- DESC HUTES COUNTY, OREGON LOCAL IMPROVEMENll I]IIETIRICTI SCHEDULE OF REVENUESAND EXPENDITURES - ACTIUALAND BUDCEll E U DGETIARY BASIS FOR THE YEAR EN❑E❑ JUNE 30, 2006 Clniclinal uarianclei wiilh BudgEil Rinal Bucgett Aatual Final Budget RIEVBNI ES Laaal SFlecial as.IeSSMEirits $ i ama0 11 10,0aa 91 9,332 $ (4,688: Inileneetl anic Ilerilo EI,(Ia0 6,0aa 1f1,392 '12,392 ChangeSl far SEIrViaEl9 ;i,i1a0 3,2aa f100 Total rElverwes 19,256 '19,255 24,92 EXPENDITURES Malenial;l and SEIrViaEl9 C appal oullay Talal Operating aantingenay Ila ia I explenic itu nes El cess QdEdiaiericly) of rev enu EIS aver eN plend ii I, ras C It EIr firia ming sau 1ICEIs (uses) Tra rislens in Tra rislens ou 1 Banc s issuec Tata 10111 Em firianaind ciauraElS Qu ses) Elm less Qc (iflaieriay) oil ne% enu e a nc Cil Il EIr flnariciing SOL Well oven 11uncer; e)pendilure;I E rid aihen finE racing LMIS FL rid ba lanae - Beginning of year FL nd ba la nae - Bnid oil yea r !1,12124 '151,aao 181,0aa '134,81 El EI,18� 715(I,(IQO 390,0(15 - 75(1,(100 901,(150 931,Ocia 134,816 75EI,•l8� 29f1,450 268,zaa - 2EIf1,400 'I,'I99,400 •1,•199, CIO 134,810 1,024,984 ci ,,i fa,a00; il'I , •l 8(I,,,moi 114 9,892) 1,035,308 200 ,eIa0 - i120CI) (3a,500; Q3(1,aa0j 130,OOa) - 795,500 715(1,(Ia0 - Q7!na0C1) 725,20(1 712(1,250 130,OOC1) Q79a,20C1) Q40a,aOa: 1146CI,CIaO, (139,892) 280,108 4EImoa 46a,aa0 4 E17,394 71,394 91 - $ 287,51C12 91 287,502 Iff:Da DESCHUTES CGUNTY, ORSGON LA PINE BUILDING PURCHASS / REMODEL SCHEDULE OR REVENUES AND EAPENDITURESI-ACTUAIL AND BUDGET BUDGETARY BASIS FOR THE YEAR ENDED, UN E 30, 2006 Clniginal uariancel wi9H Budgel F it all Bu c cleft Acltual Fir al Bu dgell REVE NL ES Laaal Inilenesl aric merils Ctller Tolal rElveriues EXPENDITURES Persannel s3rviCEIEI Malleniaki and sEuviiaes Capilal outlay Tai al ElXrlenc itu nes EyCEiss QdElficiemay) of revElnuEls civEIn ex Flerlc Itu rEls 0111 Em firiancind saunaElS Qu ses) AFIFlrcgriaticn iransfen llnansllens In Tai al olhen finianaing ;iauraes (Juses) Elx(eas QdElficiericly) of im enu a and 0111 Em finariaimg sou nCEls ov er iJL nc erj eypElndillures aric atterfinariairicl usEls Fu rid balance - E Elgimning 011 yElan Fu rid balance - Elnd of yean $ :1,aa0 $I 3,0(Ia 91 71,El71(1 $ 4,6710 - - 9,C100 9,(Ia0 :I,(Ia0 3,0(Ia 12,E170 9,E1710 E1,4 716 6,4 71El 2,7101 :1, 71715 7132 732 7132 - 299,7192 4 71(1,792 439,C1'10 31,7182 363,CIa0 4 7ivaa 442,443 39,997 Qaa,aaa) (475,Oaa) (429,7173) 49,227 'I75,(ICIO - I1179,CIOO] 143,27(l '1,4 3,270 -179,OCIO 143,27(1 (3'1,713(1) 1130C1,CIOO: 130(I,(ICI0] 3(ICI,CI00 30(1,(ICIO $ - $ - $I -19cl- Q:186,503) 13,4971 DESC HUTES CCIUNTY, OREGON REMODEL PROJECTS FUND SCHEDULE CIF REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR THE YEAR ENDED JUNE clCI, OC106 Original Variance mitt Budget Rinal Bu c get Adlual Rirlal Bu c get R9VENUES L octal InlerElsl anic reni:i Molal ne%enues EXPONDITURES Rersorinel SEIrViaEls Naierials arid sElrvicies Caplilal auilay Tatal ElXrlElnc iic nes EmEISS IIdEIfl(kincy: cif rEIVEIrIUEIs aVEnl EIXplenic ift nes 01hEnI flnanlaing ;iciuraes Quses) Tuansllers au Total olhElul flnanaing sauraes Iluse.i) ENcess QdElflaiency) of rEIVEInIuEI anc olhEln flnamaing sou IICEIs o%er (I. nl( EInJ eNpleridilurEls anic citferflniariaing csEls Fu rid balance - BEIginning oil yean Fu rid balanus - Erid of yean z(1002,OOCI 11:139 11,6611 21215 2,19 115 100 51,1715 91,719 4714 51,;Ia'1 521,(Ia0 92,66a 999 51,40'1 Q5CI,(IaO; 1190,0(Ia) (2160; 49,140 11'10(I,(100; (100,0(Ia) Q'1(ICI,CI00) - 11'100,000; (900,0(10) Q'1(10,000) - II'19CI,C100; 11'150,0(10) ci aa,a6(1) 49,140 '19CI,CI00 '15(1,0(10 1(la,26(1 Q49,14(1; $ - $ - 91 - $ - -19'1- D SSC HUTES COUNTY, OREG ON CIOURIIIHOUSE REMODEL PROJECIII SCHEDULE OF REVENUES AND EXPENDITURES -ACTUAL AND BUDGET BUDGETARY BASIS FOR IIH 9 YEAR EN CIECI , U N 9 30, 2006 Crigiriail Mariariao with Bu c Clot Firiail Bud get Aatu ail Finial Budget REUEINUES Lacal Irilemest grid neritE Tolal rEIVEinuas EIXPENDIIIURBS PeusarinEll MalcmialE and E ElrviaEIS Capilal oullay Ilaial Elxpleric itu MS E xam s Q(Elfiaieriay) o11 nev Elnu EIE aVEIn eNperidi'lurEIS CIIHEmfinamaing EOUIICEIS (US(IS) Tnarisileus in Talal 0111 Em finanaing E auuaEIS Qu seE ) E xae: s 1( Elfiaieriay) oil nev Elrlu EI anc atH EIr finarlairlg SOL WEIE oven IjuricEIr, expElridilurEls grid aiheu flnaricirig UE Els Fu rid balance - ElElgirining Oil yElar Fu rid balance - Brid oll ycian 9,'108 9,'108 9,C16EI 9,(1616 3,132 9,33 2,90(1 2,9(10 2,90(1 - 1,1MS13� '1,'188,(134 688,801 499,233 '1,2(ICI,CI0(1 1,20(1,(140 695,433 5(14,961 1'1,204,400; 111,20(I'M101 1690,329) 5(19,6179 - - 175,a0(1 119,cloa - - 175,20(1 '119,20(1 11,2(Ia,ami I11,20CI,aclo' (5'15,329) 684,6179 1,2(Ia,aO(1 '1,20CI,CIao 5'15,329 1684,6119) 91 - $ - 31 -1f12- DBSCHUTES CC UNTY, OREGC N SOLILI WASIIIE CIPERMIONSI Q sub -fund of Solid Was11e EriegIrise) SIC HEDU LE OF REVENUEcl, EXPENSIESI, AN 11 C HANGESI IN NEII AISSIEIISI FOR THE YEAR EN DEI] . U N E 3Q, 2006 ORERAITIN G RBS EN l 9S Changes flon seneices N isaellaneous Notal openaling neven ues ORERAITM G D PBT` SEE Rersonnel N alerials and seneices I andfill closunedpostclosune cane aosls Den necia l ion Can ital outla)I Det 1 service Conlingenq Notal openaling expenses Operaling income (loss) NONOPBRAI'M CI FISVON I- M (E} RM 5 E: ) Gnanl Iry eslmenl earnings Amorlizalion of bond issue cods Intenest expense Inter un d Ira nsiler oil assets Gain (loss) on equipment disposition lkilal nonopenating revenues (expenses), net Income (lass) beflone lnansflens lnanslens in (out) 9quity transilen - Closune and Rcisl Closure Change in net assets lalal net assets - beginning lalal net assels - ending Final Vaniance '1,4 33,952 Budgeled with Rinal Budgel Amaunts Budgel Basis $ 7,209,000 $ 671,488 $ 7,880,488 '15,000 14,435 29,435 7,274,000 685,922 7,909,923 Actual CIAAIR Adjuslmienls CIAAIP Basis $ $ 7,880,488 29,435 7,909,923 1,4 59,603 26,651 '1,4 33,952 59,64 ' 1,492,596 3,50'1,05'1 660,810 2,80,241 27,84' 2,868,085 - - - 623,683 623,683 - - 639,022 639,022 192,000 89,022 102,978 (102,978) - 376,672 - 376,672 (376,672) - 12,684 12,68 - - - 5,5' 2,010 789,167 4,752,843 870,543 5,623,386 1,681,990 '1,475,089 3,157,079 (870,543) 2,286,537 20,000 12,850 32,850 32,850 X0,000 41,2'16 81,216 - 81,216 - - - (1,714) (4,7141 (249,731) (249,73'11 - 6,38',608 6,384,608 - - - (15,167) ('15,167) 60,000 5� ,066 '11' ,066 6.11 ' ,996 6,229,062 1,70,990 1,529,155 3,271,145 5,24',453 8,5'15,599 (3,120,000) - (3,120,000) (3,120,000) - - 7,586,442 7,586,442 ('1,378,010) 1,529,155 '151,145 12,830,895 12,982,041 1,378,010 2,063,2'12 3,441,222 (13,919,146) (10,477,924) $ - $ 3,592,367 $ 3,592,367 $ ('1,088,251) $ 2,504,1'17 -193- DIESCHUTES CCUNTYI, ORIEGCN LANDFILL CLOSURE q sub -fund of Solid Wasle EnleiiFirise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NElI AISSIEw FOR THE YEAIR EN DED JLJ N E W, 2006 190za Actual tlinal Budgeted %aniance with Budget GAAR Arniaunis Rinal Buc get Basis Adjustmienfs GAAIR OPERA W CI ROVU l BS Changes fon serviaes $ $ $ $ $ -total openating neven ues OPBRAITI� CI WPON SUS Materials and services 5,000 5,000 Capita I outlay 5,000 5,000 Contingenay 2,400,000 2,400,000 - -Rota I aperating expenses 2,410,000 2,4.10,000 Operating income (loss) (2,4'10,000) 2,4.10,000 - NONOPORA-11N Cl RSVON L 9EI (E) PON SES) Investment eamings 90,000 92,573 182,573 182,573 -Iota I nanopeiating revenues (expenses), net 90,000 92,573 182,573 182,573 Income (loss) befone lnansilens (2,320,000) 2,502,573 182,573 182,573 lnansfens in (out) 700,000 - 700,000 700,000 Equity Tiansfen• Clapilal asset 1282,171) 11282,171) Equity Tnansfen - Cllosune aosis - (5,766,94.1) (5,766,90) CIt ange in net assets (1,620,000) 2,502,573 882,573 (6,049,112) (5,166,539) total net assets - beginning x,882,523 1,845 4,884,368 282,17.1 5,166,539 total net assets -ending $ 3,262,523 $ 2,504,E 18 $ 5,766,94.1 $ (5,766,94.1) $ - 190za DESCHUMS COUNTY, OREGON LANDRILL POSIIICILOSIURE q sub -fund of Solid Wasile Eniemprise) SCHEDULE OF REVENUESI, 011PENSIESI, AND CHANGES IN NET ASSETSI FOR 11 HE YEAR EN DE 13, L N E 30, 2006 -191- Acllual Final Buc getec Vaniance will h Budget GAAP Arnatinls Rinal Budget Basis Adjusllments GAAFI Basis ORERATING RM EN l SS Cha ages ton services $ $ - $ $ $ - llotal operating neven ues - - - ORERATIN G 9) PON SIESI Conlingenq 268,630 268,630 - llotal openaling expenses 268,630 268,630 - Openating income (loss) (268,630) 268,630 - - IN ONOPURA71N CI ROVM L 9S (E> REN SES) Inveslmenl earnings 30,000 28,073 58,073 58,013 llotal nonoperating revemies (expenses), net 30,000 28,U 73 58,073 - 58,013 Income (loss) before handers (238,630) 296,103 58,073 - 58,013 Tnansfens. in (oul) 200,000 - 200,U 00 - 200,OU 0 Equit�j Tian 4len - Rostclosure Costs - - (1,819,501) (1,819,501) CII ange in net assels (38,630) 296,703 258,073 (1,8'19,50'1) X1,56.1,428) Total net assets - beg inning 1,560,869 559 1,561! 28 1,56.1,428 Total net assets - ending $ 1,522,239 $ 297,262 $ 1,819,501 $ (1,819,501) $ -191- DESC HUTES C OL NTY, OREC ON SCILID WASTE CAPITAL PRWECITS it sut-func of Solic Waste Enterprise) SCHEDULE OR REVENUES, EXPENSES, AIND CIHANCIES IN NET ASSETS RCIR THE Y EAR ENDED J UN E 30, XI(IEI .m Actual Rinal Budgetec Variance with GMIA Amiaunts Final Bucget Budget Basis Ac justmients GIAAIP Basis OAERATIN G R9VEN L 9S Changes lion services $ $ $ 9 $ Notal apenating neven ues - OAERATIN G D PON SOS Materials a nd services 65,000 63,000 2,000 (2,000) Can ital outla)l 420,000 333,995 86,005 (86,005) Contingenall 3� 2,641 3� 3,641 llatal openating expenses 827,64'1 739,636 88,005 (88,005) Operating inaome (loss) (827,64'1) 739,636 (88,005) 88,005 NONOP9RMIN Cl R9V9N L MI (EA RON SIEEI) Imiestment earnings 55,000 22,333 77,333 77,333 Notal nonopelating revenues (expenses), net 55,000 22,333 77,333 77,333 Inaome (loss) belme tnansllens (772,641) 761,969 (10,672) 88,005 77,333 7nansfers in (out) 700,000 700,000 700,000 Capital asset, equity transllen (4,629,740) ,629,740) Mange in net assets (72,641) 761,969 689,328 (4,5 1,735) 13,852,407) Total net assets- beginning 1,934,993 (� ,634) 1,930,359 4,5� 1,735 6,472,094 -1atal net assets - ending $ '1,863,352 $ 757,335 $ 2,619,687 $ $ 2,619,687 .m DESCHUTBS CCUNTY, ORIEGCN SIOLIC WASTE EQUIRMENT RESERVE (sc b-furld cif Solid Waste Enterprise] SICIHECUL E OF REVENUES, EXPENSES, ANC CHANGES IN NET ASSSIETSI FOR Th E YEAR 8 N ❑EO , U N E 30, 2006 -191. AcIlual Final Buc getec Variance wilh Budget GAAP Almicwnls Final Budget Basis Aciusllmenis GAAF1 Basis CIRERATING RM ENL EIS changes ton services $ $ $ $ $ -Notal openating nevenues - CIRERATING III) PE t SEES h aterials and services 15,749 15,749 '15,749 capital outla)1 800,000 '135,740 66',260 (66',260) - aonlingenc�l 487,687 487,687 - - llutal apenating expenses 1,303,436 623,427 680,009 (66',260) '15,749 Openating income (lass) ('1,303,436) 623,427 (680,009) 66',260 (15,749) N ON OPERA7IP Cl RE VE t LES (E} AEI• EIEES) Investment earnings 5,000 38,702 43,702 43,702 Notal nanaperating revenues (e)ipenses), net 5,000 38,702 43,702 43,702 Income (lass) t Maw tnansteus ('1,298,43EI) 662,129 (636,307) 6Eh ,260 27,953 Transfers in (out) 100,000 - '100,000 - '100,000 Capita I asset, equity tnans len - - (1,472,697) (1,472,(197) Cit ange in ned assets (1,198,43EI) 6E12,'l29 (536,307) (808,437) (1,344,744; Total net assets - beginning '1,,198,43EI 1,357 1,199,793 808,437 2,008,230 Tatal net assets - einding $ $ 663,48EI $ 663,486 $ - $ 663a 86 -191. DBSCHUTES CCUNTYI, OREGCN ENV IRON MENTAL REMEDIATION (sub4Lrid of Stolid Waste Enterpnisej SIC HEOL L E OF REV ENL ESI, EXPENSES, ANO CHANGES IN NET ASSETS FOR THE YEAR EN DEE], U N E 30, 2006 Aclual Rinal Budgetec Variance with CIAAIP Amucwnts Final Suc gel Budget Basis Acjustmuenis CIAAP Basis OR9RAMIS G REIV9h l 9S Changes flop services $ $ $ - $ - $ Notal openaling neven ues - OR9RAMISG DPON SEES Malenials a nd services 1,000 '1,000 Capital autla)1 1,391,500 1,351,500 - Contingena)l 4'18,844 418,84 lkital apenaling expenses 1,771,34 '1,77'1,34 - Operating inaame (lass) (1,771,340 '1,77'1,34 - NONOP®RAMN CI R9V9N L 9S IJE) RON 98:1) Investment eannings 20,000 42,422 (12,422 62,422 lkital nonopenaling revenues (empenses), net 20,000 42,422 (12,422 E12,422 Inaome (loss) befone lnansfens (1,751,340 '1,813,7EIfl (12,422 - 62,422 Tnansfens in (oul) - - Cit ange in net assets Q'1,751,34 '1,813,766 62,422 62,422 Tatal net assets - beginning 1,751,34 1,005 1,752,3419 - '1,752,349 Talalnelassets- ending $ - $ '1,811,771 $ '1,811,771 $ $ '1,814,77'1 DESCHUTES COUNTY, OREGON SOLID WASTE NORTH AREA DEVELOPMENT Qsu 11i rid of E olid Waste EnterpllisEl) SCHEDULE CIF REVENUES, EXPENE Ems, AND CHANCIEE IN NET ASSETS FOR IIH E YEAR ENDED, UNE 30, 20CIEI Alct ua 1 Final Budgelec Vania ncu willh GAAR Arneun9s Final Budget Budget Basis Adju; Imenls GAAR Bas is ORE RATIP G REND L i Changes fon services $ $ - $ $ $ -katal cipenating nevenues - ORE RPITIP G E � PE P SE EI Malerials and services 565,035 '100,834 4134,201 (413,20'1) Capital ciutla)1 5,555,964 5,555,964 - Ccintingena)l 100,451 '100 51 -Notal cipenating expenses 6,221,450 5,757,249 4134,201 (464,201) Operaling inaame (lass) (6,221,450) 5,757,249 (4134,201) 46,20'1 NONOPEIRPIIIP Cl RE VE P L EIS (E) REP 81 Investment eannings 50,000 '159,8'15 209,015 - 209,015 Notal nanaperaling revenues (expense; ), net 50,000 '159,015 209,815 209,015 Inaame (loss) it etlore Nanstlers (9,171,450) 5,9 16.264 (255,'186) 46 ,20'1 209,015 Tnanalli in (caul) 700,000 700,800 1,400,000 - 1" 00,000 Change in net assets (5,471,450) (1,91(1,294 1,'144,8'14 46,20'1 1,609,015 Total net assets - beginning 5,471,450 'I Eli 50 5,934,900 1,229,376 6,864,276 Total netassets- ending $ - $ (1,779,7'14 $ 6,779,714 $ 1,693,577 $ 8,173,291 DEISCHUTES CCIUNTM, ORIEWN F AIR & E X PO C E N ITER Qsut -fund of Fain & Est po Enterprise] SIC HECULE OF REVENUES, EX PEN SES ANC CHANGE SI IN NElASISIEIS FOR TH E YEAR HN ❑EO , U N E 30, 2006 K11111 Actual Rinal N aniance Suc gelled with Hinal Bud41et CIAAIR Amuiunts Budget Basis Aciustments GAAIP Basis CIRERAITING RM ENL SS Clhanges tlonseruices $ 1,233,113 $ 9,422 $ '1,2 3,534 $ $ '1,2 2,534 liotal openaling nevenues 1,233,112 9,422 '1,2 3,534 - 1,2 2,534 CIRERATING E} RBN SUI Rersonnel 770,138 36,188 733,950 25,732 759,682 N aterials and aeniices 746,511 4,539 741,972 31,000 772,972 ❑epnecialion - - - 714,822 71,822 Clapital oullay 44,100 1,105 2,995 (� 2,995) - ❑ebl seniice 243,048 - 24 3,04 8 (2� 3,04 8) Clontingency 118,670 118,670 Notal openating expenses 1,922,467 160,502 '1,76'1,965 485,511 3,247,476 Openaling income (loss) (689,355) 169,92 (519,431) (485,511) ('1,00,942) IN ON ORBRAITIN G RBVEN L EIS (E) REN 98S) Clnanls 75,355 (1) 75,35 - 75,354 Investment eannings 5,000 5,631 10,631 10,631 Amon ization of debt issuance cosls - - - (2,731) (2,731) 1ntemest expense (124,925) ('12 ,925) 'Dotal nonoperating neventies je)ipenses), net 80,355 5,630 85,985 (127,656) (41,671) Income (loss) t etre Wansfers (609,000) 175,55 1433,44(1) (613,'167) ('1,046,61'13) Tnans feried capila I - - - 109,698 '109,698 Tnansfens in 589,300 - 589,300 - 589,300 Tnans fens otit (105,300) (105,300) - ('105,300) Cit ange in net assels (125,000) 175,554 50,55 1503,469) 1452,9'15) Tolalnelassets- beginning 125,000 53,827 '178,827 23,276,203 23,455,030 Tolalnelassets- ending $ - $ 229,381 $ 229,381 $ 22,772,73 $ 23,002,'1.15 K11111 DIESCHUIIES COUNTY, OREGON ANNUAL COUNTY HAIR iIsu b -fund of Faiii Expo Bntelrprise) SCHEDULE OF REVENUBSI, BXPSNSIESI RIND CHANGES IN NSIIASISETSI FOR THE YEAR EN❑ED JUNE 1312006 -201- Actual Final Vaniance Sudgelec with Final GA -AIR Arriou nils Buc gell Buc gell Basis Ac justrrienlls GAAIR Basis CIRBRATING li 1108 Changes kin services $ 897,401 $ 1,517 $ 8118,918 $ 8,079 $ 908,997 7olal apenaling nevenues 897,40'1 1,517 898,918 8,079 908,997 CIRBRATING E} RON Sli Rensainnel 155,187 758 154,43'1 (3,968) 150,465 Materials and services 612,509 6,265 606,214 1,009 607,253 (Rinlingency - - - - 7olal apenaling expenses 787,696 7,021 760,675 (2,957) 757,718 Openaling in came (Iciss) 119,705 8,538 138,213 '11,036 149,279 N ON ORERATIN G li l BS (EXREN ETES) Clnanis 49,300 2,'156 5'1,456 - 51,456 Inveslmenl earrings 1,500 1,312 2,812 2,812 111i nonopenaling nevenues (expenses), nel 90,800 3,468 54,268 51,268 Income (loss) bekire luanslers 180,505 12,006 192,511 11,036 203,547 Tnansliens (it l (204,300) - (204,300) - (201,300) Change in nel asserts (23,799) 12,006 (11,789) 11,036 (753) Tolalnedassuls- beginning 23,795 66,530 90,325 (81,429) 8,896 Tolal ned asserts • ending $ - $ 78,536 $ 78,536 $ (70,393) $ 8,'143 -201- DESCHUTES CC UNTM, ORIEGC N FAIR 81 EXPCI CONSIIRUCTICIN 11%b -fund of Fair& Expo Enterprise) SCHECIULE OF REVENUES, E)PENSES ANCI CHAINGES IN NET ASSETS FOR THE YEAR EN13ED , UN E 30, 2006 •202- Actual Rinal Budgetec Variance with CIAAIFI Amuiunts Final Bucge9 Bud gall Basis Ac justrrients CIAAIP Basis ORERAITIN G 0) PON 893 N aterials and services $ 309,590 $ 2' 6,659 $ 62,93.1 $ (62,93.1) Capital outla)l 2,145,000 2,11 5,000 - Contingenc)l 65,410 65,410 - -Iotal openating expenses 2,530,000 2,457,069 62,931 (62,931) - Operating income (loss] (2,530,000) 2,457,069 (62,93.1) 62,931 - NONOP9RAIIN CI R9V9N l 88 (E) FON 388; Investment earnings 42,000 5,362 £17,362 E17,362 -Notal nonoperating revenues (e) pensee), net 42,000 5,362 £17,362 E17,362 Income (loss] t eflore tiansfleis (2a 7£1,000; 2,502,431 24,431 62,931 E17,362 Tiansfleis in - 120,230 120,230 - '120,230 Change in net assets (2,18,000; 2,622,661 114,661 62,931 207,592 Tctlal net assets -beginning 2,� 7£1,000 (10,300 2,467,696 - 2,467,696 Tctlal net assets - ending $ - $ 2,612,357 $ 2,612,357 $ 62,931 $ 2,675,2EIEI •202- DIESC HUTES COUNTY, OREGON FAIR & EXPO CENTER RESERVE (sub -fund of Fair & B Flo Enterprise] SCHEDULE OF REVENUES, EXPENSES, AND CHANGES INNEII ASESEIISI FOR THEY EAR EN DED JUNE 34, 3406 -3Q3- Actual Final Budgeted Vaniancewith GAAIPI Amounts Final Buc gel Buc gall Basis Adjustments GAAIPI Basis CIFIBRATING E} REIN 99;1 Materials and s eruices $ $ - 9 $ 9,616 $ 9,616 Clapital outlay X52,100 (387,996) 64,104 (64,104) - Clontingen cy 60,000 (60,000) - - llotal apenating expenses 5'12,100 (4� 7,996) 64,104 (54,488) 9,616 Openating income (loss) (5'12,100) 4� 7,996 (64,104) 54,488 (9,616) NONORBRATIh G R9VEI` l BS (BXFIEh ,IBS) Investment eannings 10,000 6,329 16,329 - 16,329 lkital nonaperating nevenues (expenses), net 10,000 6,329 16,329 - 16,329 Inaame (loss) t elore tnanslers (502,100) 454,325 (� 7,775) 54,488 6,713 Tnansfens in 105,300 105,300 '105,300 CII ange in net assets (396,800) 451,325 5],525 54,488 112,013 Total net assets - beginning 396,800 '172 396,972 396,972 Tatal net assets - ending $ 91 451 ,497 91 45z ,497 91 5z ,488 $ 508,985 -3Q3- DIESCHUTES CC UNTY, CIREGC N FAIRGROUNDS DEBIT SERVICE FUND (sub -fu nd of Hair & Exrjo Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET AISSIEIIS FOR THE YEAR EN DED, UNE 3a, 2006 41(14- Acilual Final Budgetec Variance wi-lh GAAP Amiciun-Is Final Budget Budget Basis Adjustments GAAR Basis ORE RAIN G RE% SNUBS Hnoperty taxes $ 2,02'1,694 $ 61,476 $ 2,083,170 $ (10,439) $ 2,072,731 Total onenating ue)ienue, 2,02'1,694 61,476 2,083,'170 (10,439) 2,072,731 OHBRATING EXAEN CIES Clebt service 2,030,094 2,030,094 (2,030,094 ) -Notal onenating expenses 2,030,094 - 2,030,094 (2,030,094) Openating income (loss) (8,400) 61,176. 53,076 2,019,655 2,072,73'1 N CIN CIRERAITING RON ENL E S (EME NSE S) Investmenl earnings 8,400 11,184 '19,884 - '19,884 Amor izalion oil debt issuance cos it, - - - ('131,706) ('131,206) Inlerest expense - (887,3 21) (887,321) -Notal non openating nevenues (expen, es), net 8,400 11,1 84 '19,884 (1,0'18,527) (998,614) Change in net asset, - 72,960 72,960 1,001,128 1,074,088 Tcital net as, els - beginning 200,000 73,624 773,624 (21,506,925) (21,233,30'1) Tcilalnetassets- ending $ 200,000 $ '146,583 $ 346,584 $(20,505,797) $(20,'159,213) 41(14- DES C HUTES C OUNTM, GREG ON BUILDINC SERVICES SCHEDULE OF REV ENME, EXRENSES AND CHANGE IN NET ASSETS FORTH E Y EA R EN DED JUNE 30, 2006 -201- Actual Rinal Budgeted Vaniancewith GAAR Arriounts Rinal Buc ge-1 Buc gell Basis Aldjustmenlls GAAIR Basis OR13RA-RING RE%SNUBS CII anges Ilon services $ 1,722,240 $ (19,704) $ '1,702,536 $ $ '1,702,536 Total opemating wienues 1,722,240 (19,704) 1,702,536 - 1,702,536 OR9RATING E) REh £19S Rensonnel 1,196,990 4,778 1,192,172 25,445 1,217,617 Matenials and services 696,925 1,594 (195,331 610,790 756,121 Depneaiation - - - 43,65.1 3,651 Clapiial outlay 139,781 4 139,777 (139,777) - 7otal openatingl expenses 2,033,636 6,376 2,027,280 (9,891) 2,(117,389 Openating income (loss) (3'1'1, 16) (13,328) (324,7 4) 9,891 (314,853) t.ON OR9RATlh G RHVU l 13S (EXREN.19S) Investment eannings 3,000 8,986 '11,986 - 11,98(1 Rents '10,728 1,200 '11,928 - 11,928 -Notal nonopenating nevenues (expenses), net '13,728 10,186 23,914 23,914 Income Bloss) bellooe Iransllers (297,688) (3,'142) (300,830) 9,891 (290,939) Appropriation Inansilen 56,579 (56,579) - - - TnansOens in 10'1,109 30,000 13'1,109 131,909 Change in net assess (140,000) (29,721) (169,7211) 9,8911 ('159,830) Total net assets - beginning 140,000 141,'110 28'1,'110 153,232 43,342 Tclalnetassets- ending $ $ 1111,389 $ 111,389 $ 163,'123 $ 274,5'12 -201- DESCHUTES CC UNTM, OREGON ADMINISTRATIVE SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NEI ASISIEIISI FOR THE YEAR EIIN DED, LJ N E 3a, 2006 -20EI- Actual Final Buc geled Variance with GAAIPI Amuiunts Final Bucgell Buc gel Basis Ac justmienls GAAIP Basis CIFIERATING R8� ENL 89 Cit asgeslossermices $ X6'1,10 9 (42� $ 460,717 $ - $ 460,717 7olalopenaling nevenues �6'1,1�'1 (42� 460,717 460,7.17 CIFIERATING Ea PW SES Rensonnel 362,859 8,46 354,395 17,7E 19 372,164 Materials and ser�iices 113,682 892 112,790 112,790 Clapital outlay 100 •100 - - -Notal openaling expenses 76,6' 1 9,45E1 467,18:1 17,769 4& ,954 Openating income (loss) (15,500) 9,032 (6,4E18) (17,769) (2,237) N ON OABRATIN Cl RBVEN l BS (E) AEN 98;1) Investment eannings 500 727 '1,227 1,227 -Notal nonoperaling nevernies (e)ipenses), net 500 727 1,227 1,227 Income (loss) ('15,000) 9,759 (5,241) 1117,769) 123,010) Appnopriation lransllen 5,000 5,000 - - Tnansfess In 15,000 15,000 15,000 Cit ange in net assets (10,000) 29,759 9,759 (17,769) (8,010) Talal net assets - beginning 10,000 (1,8170) 8,330 (16,240) (7,910) Tatal net assets - ending $ - $ 28,089 $ 18,089 $ (3� ,009) $ (15,920) -20EI- DESCHUTES CCUNTM, OREGON FINANCE SCHEDULECIF RIEVENUESI, EAPENSES AND CHAINGESI IN NEIIASISEIIS FOR Th E YEAR 9N DED , L N E 30, 2006 -2ICI71- Actual Final Budgeted Vauiance with GAAR Amounts Final Budget Budget Basis M jusllments GAAR E asis ORBRATING RE%SNUBS Cit angeslbraer-viices $ 1,012,503 $ '130,245 $ 1,'142,748 $ $ 1,142,748 Total openalin9l nevenues 1,012,503 '130,245 1,142,748 - 1,142,748 ORSRAIIING E} RBS SE;I Rensonnel 679,149 3,737 675,412 14,235 689,647 Malerials and ser-viices 303,968 4 1,1 98 262,470 6,096 268,566 Oepseciation - - 41,074 41,074 Clapilal outlay '163,960 45,031 T 18,929 ('118,929) - Clontingen cy 20,426 20,E 26 - - -Notal openaling expenses '1,'167,503 110,692 1,056,8'11 (57,524) 999,287 Openating income (loss) ('155,000) 240,937 85,937 57,524 '143,46'1 P ON ORBRMTIls G RBVBh l BS (EXREt SSS) Investment eannings 4,000 9,527 '13,527 - '13,527 Gain (loss) on equipment disposition - - (2,880) (2,880) Notal nonaperating nevenues lexpenses), net 4,000 9,527 '13,527 (2,880) '10,6' 7 Change in net assets ('151,000) 250 ,� 64 951,E 64 54,644 154,108 Total net assets - beginning 211,000 '186,853 397,853 (82,028) 315,825 Tatal nel assets - ending $ 60,000 $ 137,317 $ 197,317 $ (27,384) $ � 69,933 -2ICI71- DIESC HUTES C OUNTM, OREGON LEGAL SICIHECULE OF REVENUESI, EAPENSIESIAND CHANGES INNEllASISE111S1 FOR THE YEAR ENBEO JUNE 30, 2006 -2CIEI•. Aclual Final Budgelled Variance with CIAAIP Amicwnts Final Sucgell Bud gel Basis Acjuslmienls CIAAP Basis CIFIBRATING R9%ENUE SI Cit asges 11on services $ 709,247 $ 392 $ 709,639 $ $ 709,639 Miscellaneous - - - - 7olal openaiing sevenues 709,247 392 709,939 709,639 CIFIEIRATING D RE P SIEEI Rensannel 609,877 (19,703 54 0,17 19,920 560,094 Materials and services (18,270 18,347 49,923 1,910 51,833 Clapital outlay 4,100 2,190 1,910 11,910) - Canlingency 28,000 28,000 - - 7otal apenating expenses 710,247 '118,240 592,007 19,920 911,927 Openatingincome Qloss) ('1,000) 118,632 '117,932 (19,920) 97,712 N ON OPE RATIls G RE VEls l E S i1E3XRENEIE S) Inveslmenl earnings 1,000 z,3EI5 5,365 5,365 lkdal nonaperaling nevenues (expenses), net 1,000 x,365 5,365 5,365 Cit ange in net assess - '122,997 '122,997 1119,920) '103,077 Talal net assets -beginning 20,000 32,754 52,754 (3(1,455) '16,299 Total net assets - ending $ 20,000 $ '155,751 $ '175,751 $ (5(1,375) $ '1 19,379 -2CIEI•. DIESC HUTES C OUNTY, C REG ON PERSONNEL SCHEDULE OF REVENUES, EXPENSIESI AIND CIHANCIESI IN NET ASSETS FOR THE Y BA R EN DED JUNE 3C1, 3aa6 -19IC19- Aclual Rinal Sudgeled %aniance with GAAR Arriounls Final Buc gel Sucgell Basis Adjustrnenlls GAAIPI Basis OR9RA11NG RE%SNUBS Clt anges fon seRiices $ 561,782 $ 5,125 $ 566,907 $ $ 568,907 total openating nevenues 561,782 5,125 586,907 566,907 CIFISRAITING E) REN SE;1 Rensonne 1 389,82'1 '16,593 373,228 6,984 380,212 Materials and ser%iices 471,819 75,848 395,971 1,865 397,836 Clapital outlay 3,100 '1,235 1,865 ('1,865) - Clontingency 50,000 90,000 - - - -Notal openating) expenses 9'14,740 143,676 771,064 6,984 778,048 Openating income (loss) (352,958) 148,801 (204,157) (6,984) (219,141) NONORBRAITIIS G RBVEN l BS (9XFIEN ,19:1) Investment ea nnings 4,800 3,950 8,750 8,750 -Notal nonoperating nevemies (expenses), net 4,800 3,950 8,750 - 8,750 Income (loss) t ellore tnansllers (348,158) 152,751 (195,407) (6,984) (202,391) Appropriation transllen 168,158 168,158 - - Tnansfens in - 150,000 150,000 '150,000 Change in net assets (180,000) 470,909 (49,407) (6,984) (52,3911 Total net assets - beginning 180,000 43,307 223,307 (30,027) '193,280 Tolalnetassets- ending $ - $ 514,216 $ '177,900 $ (37,011) $ '140,889 -19IC19- DIESC HUTES COUNTY, CIREG ON INFORMATION TECHNOLOGIY SCHEDULE OF REVENUESI, EXPENSIESI AIND CHANGES IN NEIN ASISETSI FCIR TH E Y BA RI EN DED JUNE 3(1, 2446 -21(1- Actual Final Budgelec Variance W11 GAAIFI Amiounls Final Budge4 But gell Basis Ac justmienls CIAAIFI Basis OFIBRA-IIN G FIOVE P UE 9 Clhargles 11on services $ 1,634,636 $ 31,973 $ '1,666,609 $ - $ 1,666,609 Total operating revenues 1,634,636 31,973 1,666,609 1,666,609 OFIBRAIIING BXFIEN'88S Rensonnel 1,518,483 31,791 1,486,692 7,547 1,494,239 Materials and services 329,343 117,647 211,696 - 211,696 Ileprecia tion- - 3,921 43,921 Clapital outlay 1,000 1,000 - - - Clontingency 150,000 150,000 - - Total opemating expenses 1,998,826 300,438 1,698,388 51,468 1,749,856 Openatingl income (loss) (364,190) 332,411 (31,779) (5'1,468) (83,247) Is OI` ORERATING REN BNUE19 (OXFONE1119) Investment earnings 5,000 14,033 19,033 19,033 Gain (loss) on equipment disposition - 1,400 (2,588) (1,188) Total nonopenating nevenues (expenses), net 5,000 14,033 20,433 (2,588) 17,846 Income (loss) belone translens (359,190) 346,44' 1111,346) (54,056) (65,402) lhiansllers in 50,47 - 50,47' 50,474 Chang a in net assets (308,716) 346,44' 39,128 (54,056) (1',928) Notal net assets • beginning 458,716 1� ,351 473,067 (96,17' ) 376,893 Natal net assets - ending $ 150,000 $ 360,795 $ 512,'195 $ (150,230) $ 361,965 -21(1- DESC HUTES COUNTY, OREGON IT RESERVE SCHEDULE OF REVENUES, EXPENSES AND CHANCES IN NET ASSETS FOR TH E Y 9AIR EN DED JUN E 130, 2006 -211- Acllual Final Budgetec Variance wilh GAAP Anniciunls Final Budget Budget Basis Acjusllments GAAR B. sis ORE RAITII` CI ROVE � l ES Changes fa n serviaes $ 222,000 $ $ 222,000 $ $ 222,000 Nola I operaling nevenries 222,000 222,000 222,000 OPE RADII` CI E XREINSSS Matenials and serviaes 75,000 740 74,260 17,670 9'1,930 Depnecialion - - - 86,539 86,539 Capilal outlay '109,800 46,262 63,538 (63,538) Debl service 43,737 - 43,737 143,737) Contingency 12,463 '12,463 - - - Tolal operating wipenses 241,000 59' 65 181,535 (3,066) 178,469 Openating income (loss) (19,000) 59,' 65 40,' 65 3,066 43,531 N OE OREIRATING RE% E NU93 (EIMEINS93) Investment earr in gs 4,000 12,'46) 1,554 - '1,554 Intenest wipense - (4,719) (4,719) Total nonopenatingl nevenues (expenses), net 4,000 (2X 46) 1,554 (4,719) (3,165) Income lloss) be'lone tnans'lers ('15,000) 57,019 42,019 1'1,653) 0,366 11uansllers in - - Change in net assets (15,000) 57,019 42,019 (1,653) 0,366 Notal net assets - beginning '15,000 22,V 6 37,116 70,800 '107,946 Notal net assets - ending $ $ 79,166 $ 79,166 $ 69,16 $ 18,3'12 -211- DESCHUTES COUNTY, OREGON INSURANCE SCHEDULE OR REVENUES, EXRENSES AND CHANGES IN NET ASSETS RCIR THE NEP R ENDED JUNE 30, ,ICICIEI Actual -212- Final Budgetee Variance vi ith GAPIPI Amiounts FinalBucge9 Buagall Basis. Adjustmienis 4APIPBasis OA9RPIW G RBV9t` L BS Changes fonsermiaes $ 1,705,723 $ 71,090 $ '1,776,813 $ $ '1,776,813 Miscellaneous 3,000 680 3,680 3,680 -IotaIopenatingnevenues 1,708,723 71,770 1,780,493 1,780,493 OP9RPIllt• Cl BXPBN SOS Personnel 389,395 9,153 380,242 4,69 384,936 Materials and services 1,736,542 597,269 1,139,273 695,633 1,834,906 Depreciation - -- 2,325 2,325 Capital outlay 114,22 7� ,224 40,000 (40,000) - Contingency '1,1 � 7,299 1,14 7,299 - Total opeuating wipenses 3,387,460 1,827,945 '1,559,515 662,652 2,222,167 Clpenating income (loss) (1,678,7217) 1,899,715 220,978 (662,652) (441,674) t• Ot' OFIBRA-ZING RE% BNU83 (BXFIBNSRS) Loan nepayment 40,000 (982) 39,018 (39,0'18) - Investment earnings 38,737 30,040 68,777 - 68,777 Gain (loss) on equipment disposition - - - Total nonopenating navenues (expenses), net 78,737 29,058 107,795 (39,0'18) 68,777 Income (loss) befone transilens (1,600,000) 1,928,773 328,773 (701,670) (372,897) -nuanslers in - Change in net assets (1,600,000) 1,928,773 328,773 (701,670) (372,897) -notal net assets - beginning 1,600,000 305,892 1,905,892 (980,83'1) 925,061 Totalnetassots- ending $ - $ 2,234,665 $ 2,234,665 $ (1,682,50'1) $ 552,16 -212- DESC HUTES COUNTY, OREC ON HEALTH BENEFITS TRUS11 SCHEDULE OF REVENUES, EXPENSES AND CHANCES IN NET ASSETS FCIR THE Y9AR ENDED JUNE ":Ia, oaaa Ac lual Final Su fteled Variana a with CIAAP Amaunls Rinal Bud gel But gel Basis Adjusilmenls GAAR Basis OR9RMTIN Cl RBVON l SS Changes fon services $ '10,699,000 $ 10,801 $ 10,709,801 $ $ 10,709,801 Miscellaneous - - 'loia I operating nevenues '10,699,000 10,801 10,709,801 10,709,801 OPBRAIIN Cl BXH13INS1319 Personnel 139,154 2,486 '136,668 783 '137,491 Matenials and services 10,337,506 2,131,618 8,205,888 396,389 8,602,277 Capital outlay '100 100 - - - Coniing ency 1,978,487 � ,978 a 87 Total openating expenses 19,455,247 7,112,691 8,342,956 397,172 8,739,728 Operating income (Kiss) 756,747) 7,123,' 92 2,367,245 (397,172) 1,970,073 N ON ORBRA'11NG RE% BNU89 (8XR8NS89) Investment earnings '170,000 23,297 '193,297 193,297 Total nancipenaling nevenues (expenses), net 170,000 23,297 193,297 - 193,297 Change in net assets 0,586,247) 7,146,789 2,560,542 (397,172) 2,163,370 'notal nel assets - beginning 4,986,247 (6,611'1) 4,579,636 (817,005) 3,762,631 '11cilan net assets • ending $ - $ 7,140,178 $ 7,140,178 $ (1,214,177) $ 5,926,001 This page interiilicinallyl left blank. CAPITAL A SISIMS1 L SED IN THE C RERATION CFI GC VIERNMEN nAL FIL NDS This page intenticinally lefil blank. DESCHUT13S COUNTY, OREGON CAIPITAIL ASSETS USEO IN THE CIPERAMION OF GOVERNMENTAL RUNGS CCIMPARATIVE SCHEDULE BYSCIURCE" L N E 30, 2CICIEI p IN D 3405 Investments in governmenial funcs caniial asseis b saurae: C enEmal fu nc $I '11,394,93EI $1 12,375,621 SgIEiCial revEinu El ilu rid 68,8E-1,329 EIEI,a6.I,EI9'l Carliialpnojealsfun( 61,749,259 99,98(1,286 Tolal gavernmental lluncs aapiial assets $1142,025,924 $131,7110,1,198 This sahEiculEi pnesenis only the aapiial aSSEl balanaes relaiec io gavennmental ilunics. Aacanc ingly, the capital asseis repar ad in internal sElrviaEl funcs are walucec from the above arriounls. C enEmally, ihEi aapiial assEls of iniernal ;IEIrv!CEI 11u rids ane incluc Eid a;i governmenial aalivilies in the siaiemenl cd net assets. -217- (Restated: 20(le 2aa9 Governmental ilunics aapilal asiseis: Land $ la,49(I,EI'17 91 '1(1,197,239 Land impravemenls 3,933,4 95 3,863,091 Canstruatian in Flnagress 202,297 1,497,4871 lnfnas'lnu(IILrEI 45,96CI,444 44,(192,243 Builc ings and imnravemenis 99,97CI,9a0 53,336,323 Equ inmeni anc v eh Tales 21,468,211 2a,332,219 Toial governmenial funcs carnal asseis 91 142,029,924 $1 133,318,598 Investments in governmenial funcs caniial asseis b saurae: C enEmal fu nc $I '11,394,93EI $1 12,375,621 SgIEiCial revEinu El ilu rid 68,8E-1,329 EIEI,a6.I,EI9'l Carliialpnojealsfun( 61,749,259 99,98(1,286 Tolal gavernmental lluncs aapiial assets $1142,025,924 $131,7110,1,198 This sahEiculEi pnesenis only the aapiial aSSEl balanaes relaiec io gavennmental ilunics. Aacanc ingly, the capital asseis repar ad in internal sElrviaEl funcs are walucec from the above arriounls. C enEmally, ihEi aapiial assEls of iniernal ;IEIrv!CEI 11u rids ane incluc Eid a;i governmenial aalivilies in the siaiemenl cd net assets. -217- DESCHUTES COUNTY, CREGCN CARIIIAL AISSEIIS USED IN THE OPERATION OF GOVERNMENTAL BUNDS SCHEDULE BY RUNCIIICIN AND ACIIIVITIAI J U N E ICI, 2006 Land Buildings & Equipment Clans nuc !an Function and Aclivity Land Impnavernew Impravemenls 81 Vehicles Inllraslnuclune In Rragress 7cral Genera I(aNis nnment $ - 9 48,838 $ - :I 92,41 9 - $ $ 141,285 General sery ices 6,745,602 '1,865,872 28,784„ 78 2,422,184 39,818,231 Educatian - - - - - - County noads 1,936,391 509,200 2,595,117 7,535,690 45,960,444 58,536,842 Rriblicpratea tion 973,736 1,412,970 23,860,077 '10,696,692 - 287,257 37,145,727 Health and weltne 834,888 96,615 4,731,138 721,198 6,383,839 llataI aNis nnmental11undscapital ass ets 9 18,490,61 $ 3,931,495 $ 59,970,908 9 71,468,711 $ 45,960;144 $ 287,257 8 147,025,974 TI is schedule pie cents a my tl a aapital asset balances uelated to g o)ie nnmental funds. Paco idingly, the capital assets reported in intennal service funds are excluded 1Lom tt e above amounts. Genenally, tl a aapital assets of inte mal sen ice funds ane inaluded as governmental activities in the statement of net assets. -218- DESCHUTES COUNTY, Q RISC ON CAPITIAL M S ETIS USED IN 11HE OPERATION CIF CICIV ERN M EN11AL FUN DS ECHOE]ULECIFCHANCIEE BY FUNCTIONAL ANDACTIVITM' FOR THE 'YEAR EN DED JUNE 34, aa06 phis schedule plresenls anly 1hEi capital as sal balEincEis milaled la gavenn mcinlal flunds. Accardin(lly, the caplilal assets replored in inic nnal servicEi flunds anE excluded 1Roni the abovE amounts. Generally, the caplilal assE is of iniennal sE rmicE funds aK included as gavenn Ric Mal aclivities in the slaternenl all nes asst is. 2 BE ginning balance s RE staled fan the ad( Man all gE neucil inlirasiruclunE assels acquinE d ar sign ifican% cans irucled in fiscal Noma ending after ,lune 30, 198(1, and lheiR assacialc d rights all wait'. (Resell ale id J (Resilaled I Gc veirrimenital Gaveirnimemillal Gaverrimcnlal Ru nc s Caplital Asvels GovEinnimierital Funic s Caplital Ac ditiansi . my 1, 21005 Flunclian and Aclivitv Ruridsi Claplilal GEnenal GaveRnme n1 Assielsi (151AC16 09110(1 (151AC16 Asisecls Runicilian zinc Acclivity 711J20(152 Addilliansi Reicilays Deiducllanis Jurie 3(1, 21(108 Genemal quwanment $ V 9,3719 9I - $I - $I 48,494) $1 '141,2185 General services 49,93a,3713 2,E1711,585 1.11,294,2891 I'1,E189,84.1) 39,818,2311 Ec ucal ion - - - - - Caunq Roads 55,3E18,E135 2,933,759 532,6,14 43a2,'171EI) 58,536,842 Publicplialectian 20,814,01 i,aa2,2C1EI 9,8211,682 4493,'124) 371,145,7123 Health and welllane 5,454,44EI 64,353 931,4f18 (106,45f1) EI,:18;J,Ml llaial gavennrnEinlal funds caplilal assess 91'133,318,598 9I 6,8715,965 91 31,515 $ (2,Ei6a,ag4) $1142,(125,924 phis schedule plresenls anly 1hEi capital as sal balEincEis milaled la gavenn mcinlal flunds. Accardin(lly, the caplilal assets replored in inic nnal servicEi flunds anE excluded 1Roni the abovE amounts. Generally, the caplilal assE is of iniennal sE rmicE funds aK included as gavenn Ric Mal aclivities in the slaternenl all nes asst is. 2 BE ginning balance s RE staled fan the ad( Man all gE neucil inlirasiruclunE assels acquinE d ar sign ifican% cans irucled in fiscal Noma ending after ,lune 30, 198(1, and lheiR assacialc d rights all wait'. 1PAR I (Resilaled I Gc veirrimenital Gaveirnimemillal Ru nidsi Cap1i12d Ru nc s Caplital Asvels Assieft July 1, 21(109 Ac ditiansi . my 1, 21005 Flunclian and Aclivitv GEnenal GaveRnme n1 $I 149,71719 $ 91 149,111M Genemil9eruices 9,M0,7713 - 49,93a,3713 EducEitian - - - County Mads 19,(132,9719 36,365,656 55,308,E135 Public PIKItEcllon 16,814,961 - 210,814,961 HE all a WEIlane 5,454,44EI - 5,454,446 Talalguvennmenivilundscaplitalessels $I'I(I'1,352,f142 $1 36,365,Ei5El 31'133,A18,!98 1PAR I This page iritentionally left dlanK CTH ER AIh A h CIALJ SCHEDULES It i.i page intentiairially left blanN. DESCHUTSS COUNTY, OREGON FIDUCIARY HUNDSI STATEMENT CIF CHANC ESI IN ASSETS AND LIABILITIES - DETAIIL AICTIVIn FOR 11H B YEAR ENDED, UNE 30, 20(IEI Liabilitieisi PCaoL nts payable Balanicie $ 4,'19E ,El30 4,117,8E E Beflemae Due 'la alheu erilities July 'l, 210(19 Additians Ded a ations a ne 30, 210(19 Amou nits F edd for 011h ars -,322,'152 <28,0E9jMI 2i E1, 7107,'1E71 1,E 8(1,1 E4 Assets 04 2,832,444 2,4719,324 9,'174,«4 C ash, aash Eiqu ivaleirils, anc 91 '11,198,21a 31235,094,453 $2:19,2104,397 $I 1a,94El,:la6 iriva;dmeiritslincducirigaaarLec idemat; $-1'l,'19E,908 $232,a71,4E3 9123 ,'d 80,659 91 '1(1,947,312 P caou rrls ruadvat le 1,7101 ;36 943 994 91 'I'I ,'198,209 $ - 32,071,E 99 $I 23;,; EI'1,6(12 1(1,948,3(IE Liabilitieisi PCaoL nts payable 91 14,954 $ 4,'19E ,El30 4,117,8E E 93,918 Due 'la alheu erilities Gaveinmorilal -,322,'152 <28,0E9jMI 2i E1, 7107,'1E71 1,E 8(1,1 E4 Maui 04 2,832,444 2,4719,324 9,'174,«4 91 '11,198,21a 31235,094,453 $2:19,2104,397 $I 1a,94El,:la6 -223- DESCHUTES COUNTY SCHEDULE OF PROPERTYIIAXES IRAINSACITICINS - ALL COUNTMTA IES Risaal Year Eric EIC , L nei 3CI, '9ICIC16 Sun'rn'raniaec fly Runic TYF1ei C einemal Furic 5151,E104 SFleicial Reverwe Runcs 663,2121 Deb i Service FIL nc s 519,39(1 Prapuierlary Ru nc s EIE1,939 Acleinay Fu rids 4ja4 ,8021 $ 6,083,915(1 21,414 - E eigiririing Turnovems fram Taxers Ba larriae aric Initcniesil County Reaeivat ki Tarr War 20546 Levy Aldjustmeirits IDisaounitj Treiasu rem June 3CI, AM Pniari '17,4,24 91 119.4(14) 1 CI,EI89 $ 3,42,171 $I '15,238 15198--99 9,0161'1 I'l3,9119) 14,384 5,2CI3 4,3CI71 15199-0(1 20,368 I'l6,649) 171,16183 '1;1,5EI7 7,82,13 1ICIO(I-01 52,96161 125,3;13) �1a,831 3;1,7516 24,61614 1ICI01••011I 22EI,882 194,493) 51a,47EI 2'19,(IE14 47,8213 11CIO"I-0;1 33,'1,999 (11618,4;19) 1,28,203 48(1,121'1 21'I,'I,E110 ,ICI0;1-04 1,434,(130 Q46,6;IEI) 11614,914 98FI,21E18 964,(1210 XI04.09 4,30(1,(145 (1a5,3,1g) '192,82CI 3,323,51'1'1 1,,12EI,,'1'15 21CI09-OEI 19161,161521,139 (2137,021'1) (4,838,491) 1f171,491,4'I'I 4,CI89,21'16 ICTALEll $2(13,45:1,434 $I ((1717,2(191 91 (4,138,489) 1912,958,828 31 C1,03,9196 C I h E n Dial nibuiiaris: InierEsl eBnnEic ani unseclneclateid taxers '119346 ICTAL CASH COLLEC RIC NS $1912,6741,9714 Sun'rn'raniaec fly Runic TYF1ei C einemal Furic 5151,E104 SFleicial Reverwe Runcs 663,2121 Deb i Service FIL nc s 519,39(1 Prapuierlary Ru nc s EIE1,939 Acleinay Fu rids 4ja4 ,8021 $ 6,083,915(1 21,414 - STATISTICAL] SBCTICN This page intenticirially left blanN. SITAIISITICAL SIECTIC N CONVENTS Thlis part cf Cleschlutes Ccuntyl's stall,isllical complrehlE nsive annual financial mpcn plriesents aellai/ed,inlcrmaticn as a conte.Al foruriaEnstaridirigl whall thle infcrmation in thle hiriaricial silatemEnts, ncllE discksuries, aria nequined suplpikmeritaryl informaticn says ablc ut thle C ounly's c vE nahl hIE aNlt I. Pages Financial Trends.............................................................................................................21"19-233 71hese scheaulas conllain tnena inlbruriallion ilo help the reeiaen unaerstsina how it i County's financueul pedoturnanica avid wEiAl-being have ahangea over ll,ime. RevenueCapacity...........................................................................................................134-239 71hese schedules conilaininformation to help llhe reader assess the Counllyl's moan significant local revenue source, the property) tax. DebiCapacity.................................................................................................................240-247 71hese schedules preser ill inform ailion lid help the tneiaen assesa the affonaabiAityl of ilhe Counllyl's ab trent iev else of outstanc ing debil and Me County'a abiliityl to issue additionaA debt ,in the flu ilure. Demographic and 9cienamic Informaticri....................................................................248-249 71hese schedules offer aemogreiphic Fina economic incicailors llo help the reader unioersilanid ilhe envinori Tient wiilhin which the County's finaniciail activities take pAace. Operating Informatic ri...................................................................................................290-252 71hese scheaules contain service and infrasilructure data to hell the reader brnetsilarb Now llhe infbrmation .in the County'si financial rep on relates llo the sierviciesi ilhe Counllyl provides and the acilliv,ii6ies it perforans. S aurKiEs: Unikisis otNcirwkici ncilled, i1he informs Ilion in ilhe�ici sicihedtjkisi is derived frarn Me ciomprciliansive annual finenciai reporM fat Me wkiv ant yciar. The Clounilyl impilemeniled GA SEI Sts Eemenil 3ti in AW, sicihedukisi presciniEing government -wide infci i1ion include informs Ilion beginning in Mat Aiar. This Paige intentianailiy left blank DESSCHUTEES C OUNTM, ORIEGCIN NET ASSETS BY CON PON ENT LAST FOUR RISICIAIL YEARS (acicrud basks of aciaounlirig) Fiscial Year :1(1x5 gnrm anriei Roc+a+air Wnna GavEmnmEintal aalivilies Invesled in capli'lal assels, net of relalec cabl $ '16,778,921 $ 211,971,138 $1 4(1,912,7161 91 42,869,119 Reslntclec '14,649,(131 2-1,839,1EH '19,3CI0,7132 2,219,621 Unnestnialec '16,2(112,18(1 18,362,1E19 33,9x8,281 92,919,4141 TcilEI davEmnalordaI acliuities net assets $ 417,6303,1 $ E12,'1741,4188 $ 89,341'1,7741 3 98,(ICIa,,i5a Business-Iypa aatK WEls IrivEisVec in aapillal assels, net of nelalec c ebl 91 8,41C13,4U $ '12,5(1(1,1.15 0,364,898 91 '1,-1,336,714 RlElsilriated - - E197,2C19 3,8212,7,-13 Urmeshiclec 4,194,903 3,3f19,9714 9,180,2,-13 9,f19'1,233 Tota l t Lciiness••tyPEI aalivilies nes assels 91 '12,5971,959 9 '15,8f11,289 $1 18,4142,286 $1 2-1,1.10,61a Primaq� go%ernmenl Inveslec in aapilal assEils, net oil nelaiec ced1 91 2,111,18'1,973 3 34,4171,853 $ 1112,877,619 $1 59,205,829 Rasllriated '14,,11419,03'1 21,839,'161 19,'191,931 E1,C138,344 L rmEislni(dEic 2(1,397,283 21,7418,163 39,108,9(14 1118,866,6417 Tatal prima ry gavEmnmEin'1 net assets $1 6(1,188,281 91 18,06.1,171 $ '1C18,'184,(IEIO $1 '1.1(1,11(1,820 -229- DESCHUTES CC UN TY, OREGC N CHANGES IN NEI ASS EIS, LAST RC U F FISCAL N BARS (acclrua l basks' of aciclounting) Expenses Governmental a ativities: Oenenal govennnment (lena nal se rviaaa Rublia pnotection Oounty toads I-ealth and welfare Education Into nest on long-ieim debt total 9laNtennmental actimities expenses Brtsiness-type actvities: Solid Htaste Hain A expo center Notal t tis iness-type activities a nn e n s as Nola I primary g o) tennment expenses Rnognam Revenues Govemmental activities: Chatges'br serviaes Operating gnanis and contributions Capital 91nants and contributions Notal governmental activities program nevenues Business -type activities: Changes br services: :la lid waste Fair 81 expo center Operating grants and contributions ClapitaI gnants and contnibu'lions Notal business -type acth ities praglnam revenues Notal primary government ptograra nevenues N et (9xn ense),IRevenue Oavonnmental actiAties Business -type activities Notal pnimary government net expense Clenenal Revenues and Cliher Clhanges in Net Alsets Oovernmenlal activities: 'lazes Rnon a rty'laxes, levied br general g unpose Rnoperty'laxes, levied for sherifl services Mops rty faxes, levied font bonded de bt 'Transient noam tan L nrestniatod g nants and contributions In)testment earnings Inted and gain (loss) on tnansfer o l capital assets (lain (lass) an sale at as g ita I as sets 'Iransllers lotal goitennmenlal activities Bus in es s -type activities: Taxes Rnoperty Taxes, levied fa n bonded det t Investment aannings Intertund gain (loss) on transfen oil capital assets Gain (loss) on sale of capital assets N iscella n eous Tnansilens 'total t LIS iness-type activities 'Iota I prim a ry g o) tennment Clhanga in Nei Ass els Govennnmenlal activities E usiness-type activities 'total primary ga)tennment -a30- Fiscal Year 2003 2004 2885 2006 $ 772,422 $ 328,770 9 57'1,128 $ 1,036,740 '17,436,802 14,619,177 18,301,423 211,714,575 29,938,540 35,794,752 35,908,'1841 35,536,067 9,220,189 8,241,978 9,133,389 14,362,681 20,226,318 '19,222,'151 20,471,799 31,977,467 '1,106,637 '1,'143,468 1,151,264 1,196,665 2,648,585 3,265,500 3,486,134 3,370,842 81,349,493 87,6'15,796 89,022,737 187,995,037 3,779,593 3,81'1,080 5,291,801 3,988,747 4,4'11,767 3,885,532 4,205,671 4,188,993 8,191,360 7,416,612 9,497,472 10,869,740 $ 89,540,853 9 90,833,408 $ 98,520,209 $112,364,777 $ 15,974,077 y 33,678,880 $ 38,256,550 $ 39,707,159 36,7'18,834 21,918,860 23,126,283 23,433,989 1,393,312 649,334 1,486,656 1,019,8:4 5 ,086,223 56,243,884 62,869,489 64,156,697 6,808,063 6,651,736 7,102,223 7,909,923 1,569,048 1,615,780 1,905,840 2,149,531 '198,611 109,535 75,496 159,660 7,787,722 8,377,071 9,083,559 10,219,114 9 61,833,945 $ 64,620,133 $ 79,953,048 $ 74,375,806 1 (27,263,770) $ (26,372,732) $ (311,153,248) $ (38,038,345) (423,1138) 960,459 (413,913) 149,374 $ (27,686,988) $ (25,412,273) $ (311,567,161) $ (37,888,971) $ 17,778,414 $ '19,950,734 $ 21,1137,975 $ 23,605,720 9,040,940 9,671,418 12,898,168 '14,066,727 2,861,7011 2,912,525 2,874,853 3,076,576 2,967,211 3,004,567 3,048,662 3,283,905 1,106,469 - - 1,415,598 1,144,302 1,798;183 2,858,718 - 117'1 ('109,698) 41,8'17,833 (22,183) (396,742) (294,227) (682,1185) (485,230) 34,773,596 41,207,152 41,459,944 46,296,798 1,952,415 '1,844,947 1,904,15 3,072,73'1 321,822 329,703 427,7511 859,352 - - (671) 189,698 (45,016) - 2,350,656 - - - 396,742 294,227 682,685 483,330 5,021,635 2,368,877 2,968,908 3,9'19,819 $ 39,795,231 $ 43,576,029 $ 44,424,852 9 49,819,179 $ 7,510,326 $ 14,834,420 $ 15,302,696 $ 8,258,373 4,597,997 3,329,336 2,554,995 3,668,383 $ 13,108,323 $ 18,163,756 $ '17,857,691 $ 11,926,758 DBSC HUTBS CCUNTYI, C REC ON PROGRAM RBVBN LI BSI BILI FU N C TICKIP ROGRAM LASI71 FOUR FIE ICAL YEARSI (eicicnual basis of acciciurnlir g) (dcdilans it thousands] Au rialion,IProgram GovemnmEinital acfti%ilies: General gmerrimeril General ;ierviaes Put Iia F1nolleclian COL rity mads HEiallh and welfane Ecu cal ion Inteuiesl an long•tenm detjl Sub-latal go%ernmerrlal aciti%ilie,i Busir ess-l�Fle aatvities: Solic Basle Fair 8 e) Flo aeniler Subllatal business -type acliviilies Tlollal Fpiimaryl go%ennment Program RevenL esu 41- 2003 2(1(1SI(1(19 2006 $ 351 $ 9 91 '141 '14,'150 171,00 m,7139 '17,901 9,365 51,94 (1 E1,71851 8,894 11,752 12,133 13,12112 14,388 171,711 1EI,":IE13 '18,019 21,63EI 1,106 1,142 1,196 1,194 54 ,08E1 96,21431 E12,8710 64,156 6,0(18 1,76a 71,768 $ E11,894 -23'1- 6,667 1,71'10 8,21717 91 64,620 7,'102 '1,98'1 9,683 �I 7'1,953 71,9431 0,236 1(1,2151 $ 34,333 DESICHL TES COIL NTYI, C RIEC ON HU N 13 BALAN CESI, GOVERN MBN7 AL FUN DSI LASIT FOUR FISCAL YEARS (modified acicuual basis of acicouniling) Fiscal Year 51(ICI31 2(1(141 2005 2a06 General Furic Reserved $ - $ - 31 - 91 - UrirEisEirvEic 4,7419,]E19 E ,1141,323 5,869,7105 6,830,482 Tatail GeriEivail Fu ric 41,74 9,389 : 114 303 5,869,7105 6,830,482 All Clthen GlaWnrlmEintad Funds REisierved $ EIE 2,389 $ 701,901 31 766,609 91 857,174 Uriue:lEirvac, repartEle irl: SpEiciial rEivEirlL a ilurlc s 32,893,4183 33,28(1,333 34,811,350 39,834,'l79 Capi'lail Fluajecilsfurlcs 341,f13E,El410 1a,832,1El41 9,028,200 6,856,911 Debit servicEi ft rids 2,841,323 1,8413,731 1,638,674 1,330,609 Told Fill aill Em claveuirlmOdd fu rlc s $ E 'l ,382,31E $ 41C1,718,1419 I 46,244,833 31 48,678,873 -232- DB SCHUTES COUNTY, OREGC N CHANGES IN FUND 13AILANCSS, GOVERNMENTAL FUNDS LASTI FOUR FISC AIL Y EARS (mcldifJed acciruall baslisl tiff acaounding) B p1crid itu rwi General gavernimEinl 71614,931 Fiscal Year 9616,69'1 798,:1718 2(103 agail 2C109 X1061 Re% er w wi Flublic pnolualion 2%a:16,4718 32,938,286 39,'1371,6716 Taxes $I 11,618,6171 $1 39,614 ,972 $1 4(1,4'1(1,7161 $ 44,182,51361 UicEinses and permits 439,384 9'19,9'IEl 939,349 5� 1,430 Firies, kirleilunEis, and penaltiEis 1,330,903 1,206,9E1'I 1,331,aaa 1,9(18,2(13 SAlacial assessmanls E18%(161 71'19,939 E129,4(171 339,828 IrulenEisi and renis 1,97(1,'169 1,01,aui 21,88(1,35'1 3,71f12,<I:I'I Imtengavennmenial 38,7161,879 38,901,919 41,342,653 42,330,291 Charges far seniicEis '1;1,109,843 nuca,-ifn '19,221,9.13 .ia,4Eia,72l'1 Clthen 1,E174,88a 1,a�3,2E19 3,111180 3 2,23a,836 Taial nEivEinues Clapilal cullty 971,3E19,09a '109,483,7118 '119,410,1716 B p1crid itu rwi General gavernimEinl 71614,931 9(12,0,11 9616,69'1 798,:1718 General services 1E1,448,923 22,229,7(19 1a,4e19,KeI'l 22,9717,390 Flublic pnolualion 2%a:16,4718 32,938,286 39,'1371,6716 34,933,(193 Caurity raucs 9,998,698 9,694,024 1'I,'19a,724 12,6199,89(1 Heallh anic %altkinu 22,71:19,749 2-1'1,592,392 23,292,1E13 25,(139,349 9d uaaticn '1,'I (16,6371 'I ,'14 3,4EI8 '1,191,264 11,1961,669 Debt sEirvice Pninaipai 2,889,026 4,299,:1719 4,0,-14,7(15 4,71461,984 IrItEInEISI 2,10,443 3,44 2,� 99 3,340,(149 ;1,243,9671 llnusice fees - - 7,6185 2,43(1 DEVI issuancic aasis - - I30,9'18 13:1,99EI Clapilal cullty la,5(19,046 20,1145,96(1 1'1,862,923 5,919,948 Total Ei)IpEinic Hums 99,6C17,491 1,16,.163,89' 'IC17,'130,039 111'1,1188,C1921 HxoEiss of nEivenues crver (uric aul EixpEinu Hums (3,410,999) ('18,89 ,84') 2„ 193,(1719 ,122,084 011hcu Ririariainig Souracs QUseis Trarisilers in 15,:11;1,92,91 'Ia,C123SIZel '18,488,40(1 2(1,914,619 TranislEms aul (15,838,13(1; 1'17f,428,174) (19,1&1,964) 1121,346,43'11 Uaari FlraaeEids 27,3'19,4'11 a,C188,908 ,91,8716,3821 - Relluridirig pnocEiec s - - 1,7193,9'14 9,919,0(10 Parymenis to esunaw Eigerit - - (1,7136,354) (9,71371,4C141 Proaeeds of sale oil assels 96 ,949 '21,321,7129 4911,6021 '1(16,990 Tatal ol her financing sources (usEis; 23,999,7151 9,a09,a8'I 3,7128,98CI (9,171,2E16) Nei aharulEi in func Ualancias $1 22,948,71921 $ (9,889,7163) $ EI,a82,a99 91 3,594,818 Data surmice as a pEinaerilage oil ncnaaAlital explenidilures 6..1% fl.4% 8.3% 71.8% -2133- Souncels: Deischuies ClauntyAsseisscm's Depairtrnleini irid Clacgon DeiplEirlmuni all ReiVeinue Ila) iricluc as 121x-e1xe1mrIt pinaplerty Contir a Eic DESCHUTES COL NTYI, OREG C N ASSESSED VAIL UE AND ESTIMATED VALUE OF TAXAEIIJ E PROPE RTY LAST TEN FISCAL YEARS (iri ilhouslanda of dallars) Rea I Prapler) RerslanE I Praplerty Mamu fa allu nEld F arriesl Aisaal Yea a 9ridec Assleslseld estimeteld Aslsesslec Esltimailec Assleslseld Eslliniated Junel310, Value AcltuaIValue VElua AcluEIVElua Value ACIftaIValua '1997 91 71,238,5471 11 7,071E1,943 $I '179,'10'1 11 '1A9,'ICH 11 96,394 11 5E,3f14 '1998 6,596,593 7,8'1 ,494 19.1,301 '199,617 92,3A5 61,axi 'M99 61,9CI71,243 E1,4a(1,909 20.1,6aa 2CI4,8714 99,422 64,6Ea 20a0 71,5.18,:125 f1,49.1xl-1 228,7198 230,424 E1,738 69,83'1 Wei 8,21-11,1343 '1(1,94,I,EI69 252,1 E '1 293,.197 E 7,481 771,9961 2(122 8,f193,11714 '1,0,C11E1,a2a 2771,932 .1718,�a4 71'1,49:1 78,a99 2(12:1 9,(IE15,E 717 '13,989,9'12 2fm,a371 JE19,040 71'1,.197 7E,6f19 2aa� '10 ,� 84,99(1 '19,'19.1,941 2fig,99a IIEN'961.1 712,°Ia7 EIa,44 8 2aa9 11,� 97,02(1 IEI,EI9CI,2fI9 3(18,9E19 328,999 71;1,3711 EI2,344 Hai '12,E14(1,(19(1 2CI,2071,8°171 3:19,496 :13%48(1 82,999 (171,888 Souncels: Deischuies ClauntyAsseisscm's Depairtrnleini irid Clacgon DeiplEirlmuni all ReiVeinue Ila) iricluc as 121x-e1xe1mrIt pinaplerty Contir a Eic DESCHUTES COUNTY, OREGC N ASSESSED VALUE AND ESTIMATED VAL UE OF TAXABL E PRCIPERTY LAST TEN FISCAL YEARS Ian 11houslandsl of c o Valncl) Pu d lice Utilities 9xci riFllions 11011al Ac s es seed Ila)ablu Estimallec Valuella; w a Assesseed es11imaited Asscmad AsEass ec Acitu ail Ila) able Tollal0iracl Flercieriacleof Value Acitual Value Value Value Vailue Tax Raitee 9stimaleed 91 230,7718 $I ,213(13718 $I EI,EIO(I $I x,7134,0.10 91 71,740,820 4.2087 '1laffla% 240,338 e Ce1,98,21 1,931 7,C1313,636 8,318,'1'16 4.9996 8 AM% 2134,&13 240,649 9,'138 7,390,9 0 8,937,(IE14 4.6C173 E12.8C12% 271'1,f19E1 2718,491 '1(1,344 El'a8a,919 10xlo,E139 411392 E10.660% 2712,099 ::10(1,909 '11,'1'11 E1,8'12,973 1'1,'1715,227 5.039 78.998% 3'15,922 332,186 '1,21,958 9,606,0(13 12,704,705 5.14EI9 19.7'12% 325,96E1 339,247 '14 ,0'17 '1(1,3;17,922 14,.186,084 8.92E19 72.599% 327,493 33(1,462 19,452 1'1,'159,494 '15,893,8'l3 8112 4 10.310% '10J121 351,843 'I E1,242 12,212,501 '17,EI33,4711 8.9019 E19.390% �13:1,c12E1 327,647 '1 E1,319 '13,3 9,479 20,NA1,071E1 E1.9419 E131121 % -2'I9- D13SCHUTES COUN7YI, OREGON DIRECT ANO OVERLAPPING PROPERTY TAX RATES LAST TBN FISCAL YEARS (�aile pen $1,0610 of wisiecisied vailua) County c irecd nalas G erieral Sheriff (Cauri4l Jail Banic Sheniff (Iricanporalec ) Hairgrauru s Borid HEinc Libnaq Hanc REidmanc LibnaryBanc Sunniv eir U ibrary Banic Cauri4 Exterision,141-1 CSD 9'11 CSD 9'I,I LooalCpliani Black Buft Rarich CEID Surmiveir SEirvicie CDislricd Total dinEicl rale City anc low n rates Har Ic REidmanc 91slEms Bert Gap1 Bond Heirid L aban Reria"al Special LEivy Citi o1I REidmanc Hand 9uninKen Ellarviae Dislrial Re( mand (lawnimAri Untari Rfficwal LeYN Re( mand A inplart Untan REinEmal LeYN L ib nary c isdricd nalas Hine di;dricd nalas F arNs and nearEiatiori c istriat rates Elahacd c istricd redus Road di;dricd nates 0111her spuaial dislniat rates YeanTa)ies arEi F ayable 15197 '15198 '151951 2UE10 Hai 1.380CI 1.07129 1.13251 1.1 E16EI i .,,aaaa a.7931 1.1992 I .'I aOCI 1.'1210(1 '1.12aa 0.,1'114 x.4891 O.E ma 0.780(1 a.780C1 0 macs - - - 0.181a a.'1358 0.1982 0.17141 a.135C1 0.13x'1 x.1401 0.19;IEI 0.1338 a.'1'l471 0.1ami 0.1aE17 0.1'1(19 0. IMI 0.0889 0.(1812 0112108 0.(1x39 01121051 0112124 0.(12,14 0.194'1 0.16151E1 0.19(151 0.1618 0.1618 0.5189a '1.(18(11 0.519311 '1.(145151 1.C1499 4.,icif5 4.5195161 4.EIa73 4.635121 9.C1539 2.079 A.E164 71 A.E140 2.66188 11.7898 6.,13721 (1.16471 1.4 atia 7.1484 7.a5219 2.18171 11.7'107 11.937'1 A.E1314 el.E1417 - (1.16(19 (1.19514 0.1'1:.19 - (1.149a 0.12471 (1.'14E10 (1.98111 (1.99(171 (1.91517 - (1.215'14 - - (1.95aa (1.95(10 (1.9;Ia0 1.0999-,e1.35E19 .05133-21.7276 .05133-21.72516 .0513114172511 .051 3,21.73a7 .3944 -1.4 388 .3831-1.9186 .11349-1.3890 .21714 -1.4 518 .,1'19(1-1.4(111(1 .1409-9.74(12 .'1(109-9.a2E15 A 1'I9 -9.'I734 .0964-9.(1492 .(IgE14-9.x,9191 .219(1-3.3687 .:19'14-;:1.15192 .0,5114-4.21147 .2219E1-4.21147 mi a-4.2143 .'1231-.(12695 .1322-(1.3(1719 .13:13-(1.3(1718 .'132;:1-(1.3078 .13:13-a.28a7 Sauraes: Descihules County Assessor's Cffiae am Deschutes Caurity Firlar lac Duplar munt. Conitirued -2":IEI- DESC HUTES C C LINTY, C RIEGON CIIREC T AND OV 9R L AIPPM G PROPERTY TAX RATES -233- LAST TEN RISCAL YEAR S (rale per $1, 000 of asisesised vak Ei) Ycar Taxes are Ray, ad Ili 'sla(12 la(13 2004 2aas agei 1.2783 1.2783 1.21783 1.2783 '1.2383 1.12CI0 1.12(10 1.12c1a 1.60c10 1.6(10(1 (1.21'1.1'1 (1.1913 (1.1780 CI.•IEI59 CI.1E1.1,1 COVICIO C1.718CIo (1.718CIo c1.82a0 CL82a(1 0.2031 0.•1847 (1.17(12 a.•IErl7 a.'IEla1 CIA 332 2.1182 (1.•1'1E19 a.m25 a.am1 CL1(140 c1.m49 a.a9'16 CI.a7EI2 a.a723 CI.a847 c1.a7710 (1.0733 c1.a70E1 a.OE16E1 a,a22i c1.ami (1.0224 azo a.02o a.'IEI•IEI CI.1Ell 8 CI.1E1.18 a.•IEll El a.'IEll El - - a.a90o a.maa a.wac1 •1.a� 99 •I .a� % I .a� 99 I .a4 99 '1.0499 3.45 all 2.89a0 2.910(1 2.9E10(1 EA48; E1.5285 EIA;14' 8.5c1'15 8.54'IEI 2.8(13: 2.8(13: 2.8(13: 2.8(13: 2.8(135 6.9987 6.1 E14;1 6.aE14;1 6.06411 6.064"1 2.6417 2.64'17 2.64'17 2.6413 21141 -4 0.'1744 a.'191 f1 a.2C145 a.2358 0.2.192 0.8213(1 a.'1771EI a.'14 39 0.1 11 M 3 i 5Oc1 2.890(1 2.9'IOCI 2AMCI 0.5979 0.5794 a.65 OCI 0.1711 EI 0.� 676 a.247E1 0.252EI a.2848 - - 0.55Oci 0.550(1 0.55Oc1 0.11UICI 0.55c1a .4328-2.33'171 .2EIC15-2.73'17 .2295-2.7317 .2267-2.73171 .1 E14 7-2.73171 .22c1o•,'I .� 61 a .2200-'I .� 61 a .22ao-'I .i 6'1 a .2.100-'1.4 61 a .22aa-1.4 61 a .ami -5.(1251 ami -5.(125.1 .•1543-5.(125.1 ml& -5.(125.1 .09612 -,' .C125 'I .4(133-1 Al' 71 .3737-1 Al• 71 .4� 30-3.EI5c1a a� 57-:I.E15(Ia .3(152-3.EI5(10 .2895 -(1.371171 .'132:1-(1.2895 (1.2895 (1.218f15 (1.2895 -233- DIESCHUTSS COUNTY, OREGON PRINCIPAL PROPERTY n" PAYERS CURRENT YEAR AIND 9 YEAIRSI AGO 2(146 Tcdal 1142EI,4 715,399 Source: Desch ules C ou rity p ssesson'ei Depar rrieri11 n/a - Nol availablEi Rarik 1 lei 31 4 9 EI - EI 9 1a -2;Ifl- '19917 Renceirilagic llaxat lei Asscisscic TaxPavEm Value PGI & E Gas Tuansmission NW 91 716,5-9,09(1 Q�Aeal Canpcmalion 6'1,3EI'I,80CI Pnongh am Irn estans U L C 48,94 9,314C1 Paaifiaorpi QPR&U; 4°1,(1210,0(1(1 Eagle C rEisl Inca 4(1,2214,094 Casaace Is atunal Gas Conponaliori 3°I,-a4,8(Ia SurnllvEln REIscir U imilec PartriersH iF1 3� ,(144,8,4 Ml. Baahelan Ina. 3�,9auca Berie Millwork SystEirris Inc. 24 ,� a6,69a DesaHutEis BrEmery Ina. 24,::127,'1-a Tcdal 1142EI,4 715,399 Source: Desch ules C ou rity p ssesson'ei Depar rrieri11 n/a - Nol availablEi Rarik 1 lei 31 4 9 EI - EI 9 1a -2;Ifl- '19917 Renceirilagic Panaerilagic oil Talal of Tollal C au rily COL rily Taxat lei llaxat lei 7axat lei Asscisscic Assessed Assessec Value Value Rank Value 0.61% Wa Wa Na 0.49% nila Na Hila 0.N% rola nila Hila 0.36% rola nila Hila 0.32% Hula Na nolo (1.28% rola Na rola (1.,I-% rola nila rola (11.1`18% rola Na rola (1.19% rola Na rola (1.19% rola rola m1a Fisaa l Yeam Taxes L evicic EndEic . u rie for th a Fiscal 3CI, YEiam I '15197 91 '17,963 15198 21,5121 151951 25,548 2000 212,513 2001 24,321CI 210021 27,9213 2003 31,64 4 21a04 34,40 21a09 40,7211 21a0a 42,7EI4 Nei cd c isaaurits anc acjuslmerits. DIBSCHUTES COUNTY, C REGON PROPERTY 11AX L EVIESI AND COLL ECTIONSI LAST TEN FISCAL YEARS (arricimb expresaid in fhousiands) Callecled wilhiri She Risaal Year of 11 h e Levy Colleclionsi in Peraenlage of Flu b sequenill Arr ou nil L evy YEiams gl '16,644 94.346% 91 91,913 20,z 06 94.899% 1,'1 CI9 24,430 99.12180% 1,0371 21,(100 99.5145% 9111 23,323 99.5100% 9512 26,890 96L3a1% 1,0214 3(I,El-1 1 961.336% 9E13 33,412 93.105% 839 351,318 93.933% 341 41,831 513.866% - 2139- Tollal Collecitionis to Date Arr au ril g 13,96171 21,91'1 29,:14 7 20,111 24 ,315 23,51'14 31,9518 34,087 4CI,4 99 41,871'1 F encerilage oil Levy 100.a0C1%a 519.9519%a 99.95189a 99.951'1 °)a 519.93992 519.9618% 519.89992 99.6480)a 99.3971°/a 97.861610/a DES C HUTES C OUNTY, OREGON RATIOS CIR OUIISTAN DIN GI DEBII BY TMPE LASTTEN FISCAL NEARS (dolblams in thousands, Elxcepll pE1n clapila) ' See Schedule 14 lion peraanal incoma and A1aFluialion dada. nJa •• � al available. C antim ed -24(1- Govemnimemtal Aallivilliesi Gememal Ilirrillud Spleaial Clertificialus Rull ReiIH Fisical Obligation lax Amesismert oil and Cmdit Clapillal 11 ear Banidsi Ban dsi Banic a Rar iaiplatian Od ligallonis Lvasics Laar s '19971 91 33,E1971 91 5148 9I - 91 5,3,119 31 - $ - 9I - 'IWEI 32,(1'12 E14CI - 5,1EIa - - - 1999 31,861,21 339 - 1.I,& 9 - - - 2aC1a 3a,El'ICI E129 '1,,19'1 1.1,2EIs - - - 2aC1'1 :19,,16EI °las 1,,159 111,685 - (183 - =12 .171,Evis 9,i9C1 1,18a 111,C139 - 763 1,46'1 :IaC13 :16,9131 9,619 '1,10a 1(1,439 23,9(19 52EI E13EI 2acl4 .19,.119 9,39EI 3� i S iE1a 33,934 34,eI E102 2acis .13,.164 9,371CI 286 3,30a 38,7114 43 40a 2x(16 .1'1,18'1 9,334 13EI 9119 43,2371 22 clsa ' See Schedule 14 lion peraanal incoma and A1aFluialion dada. nJa •• � al available. C antim ed -24(1- DESCHUTES C OUNTY, GREGON RAMIOSI OF CIUTS111ANCIING DEBT BY TYPE LAS111 MEN FISICAL YEARS jgoJlais ,in ihouuir ds, except per caflka) Businiess-Ty loci Aclivillies Genienal Hull Haitli Otlligalian and Cnedh Sand s C h ligatioris Loans $ 215,395 $ - $ 215,395 215'.145 214 ,7110 214 ,300 213,7190 24,00 213,190 22,230 21,'195 EI, 9 90 EI, -I90 E1,893 E1,6190 55(1 93EI 921;1 9(11 7allal Pemcenitagei Pnirriary cif Pensanial Gaveirnimeinll Iniaarrie I 65,25.1 64,0211 710,381 619,561 611,694 7121,388 103,328 105,745 101,033 10'1,361 -241- 21.09% 21.�a% a.�9% 2..12% 2.(19 % 2.(14% 2.86% 213"A Wa Wa PEm Caiplila' 63(1.' I (1 599.39 621E1.8:1 59E 1.61 56(1.611 51EI.4 EI 791.719 78(1.69 749.921 nda Fiscal Year DESC HUTES COUNTY, CIRIEGON RATIOS OF GENERAL BC N 0911 DEBT OL TS nAN DIN G LAST T13N FISICAL YEARS (dollars in thousanas, excel 11 pen ciapital General Bonded Debt Outstanding General Ct ligation Bonds Rerceritage cif Actual Taxable Value" of Rroperty Rer Capital 1997 $ 58,952 0.76% 574.69 1998 58,0071 0.70% 543.04 1999 57,0071 0.64% 509.30 2000 55,380 0.55% 474.98 2001 53,566 0.48% 443.61 2002 51,565 0.41% 410.E16 2003 50,581 0.35% 387.59 2004 48,409 0.30% 357.39 2005 45,494 0.26% 317.(15 2006 42,336 0.20% n,la See Sal-sc ule 5 for pnoplEirly Nalue data. 2 Ropulaiion data can be found in Slch edulE1 '14. ri,la - Not available. 242- DESCHUTES COUNTY, OREGON DIRECTAIND CVERLAPPING CCVERN MENIAL ACITIVITISS 138671 AS OF J U NE 30, 2006 (do1latis in ilhousanda Governmeinllal Unill Deibll repaid with property ta) cis Bend LitrarylService Disiriai BlacH Bette Ranch RFPD C eritral OrEigan Community CollegEi C illy of Roc maria 13e9Cl' l.tes C au my Sat ool Dis-Inial 1 (Bent Aa Pinel 13e9Cl' l.tes C au my Sat ool Dis-lnicll el (Rec mond) BescFLtea Cauniy School Dis-lnicll EI (Sisllers; La Pine RRPD La Pine Speaial Sewer District Hoc maria Lit nary) Bistnict SunrKer Lit raryl Disinici Subllotal, oVEudaplping debll Deibll CIu tstanding 5,55(1 345 4,775 1,981 91,41(1 EIP 3 �I3,5(ICI 1,259 2� 211 594 710 Eall imated Percentage AlrIpliaat le '100.0000°/0 '100.0000% 84.3796% '100.0000% '100.0000% 93.7717% 99.9631% 98.4023% '100.000(1% '100.000(1% '100.0000% Estimated Shzirei of Clv eidappirig Det 1 9,59a :14 9 4,(1219 I,gEI,I g2,4 '10 43,1715 23,4 g'I 1,2135 2143 994 7110 1713,7163 Deschutes Courity c irecll debt 7'1,455 Total c irecll and oveirlapping deibll 344,818 Sources: Clnegori Siaie Treasu ryl, Batt ManagEimerii Inllormatian Sytem Note: OVEudaplping govennmenits ane chose Thai coincicEl, at least in dart, witt llhe geograplria taundaries of the Cou rity. Tt is schec L le estimatEis the portion of llhe autstanding ceb'l oil chose averlapplirig gaverrimeriis thai is t anne by llhe nesic Eirits aria bu siriesses of DEISCH L tes C au n'ly. Ilt is plroeess recognizes tt Eli, wren aonsiic ering tr e C au nb/Ei ability to isaL e and repay lorig-term det i, the en•I ire c et t burc en It anne t y -It e nesiic Eiritsi aria t L siinesisiesi sit aL Ic t Ei llakeri inila accaL rit. Hcnweven, 'It is c oeci not imply 'lt at eVEiryl llaxpayer is a rEisiderii, aria iterelbre resiplonclitle far repaying tta det1, Oil each oVEmlappinig go%ernment. Nell Kpiapertyllax tacked cebtwas Lsec aci ire Deb -I Ouisianc irig wtich is cenivec from lire gnosis ppioperty t acN ed c eb•I less self-supppartirig u rilimitec general at ligatiaris and self sig plporting limltEIC iax gerIEmal obligallian cat t. -243- DESC HUTES CC UNTY, ORBGON LEGAL DEBT MARGIN IN RORMATICIN LASIT IIEN RISICIAL YEARS (doillar�i in 11howiainds, Legal Deb9 Margini Calau lation for Risiaal Year 2CIC16 Esiimaiec Actual Values $I 20,942,678 DEI121 limit 112% of cislirriateid a(dual V.IILEI)' 418,854 DEI121 agplioad lei io limit: General at lige lion t anc s 4 2,33EI Total nctl deft arplicable is limit 42,336 Leigal debt mandin $ .1716,518 Dett Limit II'I%) 2 $ 7171,408 91 8.1,181 $ E19,371 91 100,3(18 $ 11 -1,7150 halal net cedI applliaatle to limil 94° E140 7139 1,916 '1,71EIC1 Legal deft margin $ 716,463 gl 82,34'1 $ E18,6.IEI gl 9FI,.IEI2 $ 1C19,9m Total nel deft aplpllicatle is ldei limil as a Fleracinlap cd debt limit ' CRS 2871.(1E4 pravic es: "Th a agcpiedale amau rit oil general ab Iigalion t onic ed inc eblec new oil aoc nlies shall riot al any times cixaeec twa pleraeril of lhei heal markcil value oil all lwi able plraplerty in ldei aounly." 2 CRS 2871.053 pno%ices: "A aacnly shall nal have al any ane lime oulstanc ing limilec 1w tonicec inceiblec riess in a pninaiplal amacnl That wceiec s anti peraend of lhei heal marked value oil all lwi adle plraplerty within thea aacnly." Continued -244- Fisical Year 194171 15198 195191 2(100 90(11 Dedl Limil ila%) gl '154,816 $ 166,362 $I 138,714,1 $ 200,6171 gl 223,909 Tatal rid c ebl appliaad Ie la limit 58,g92 98,0(17 971,CIOa 95,3EICI 93,96E1 Legal cebl margin I 419,864 91 108,399 $ 121,7139 91 145,2%:IA 'IE19,93g 7alal ries c eb1 appllimit Ie to lhci limit as a pleraerilage oil c ebl Iimil Dett Limit II'I%) 2 $ 7171,408 91 8.1,181 $ E19,371 91 100,3(18 $ 11 -1,7150 halal net cedI applliaatle to limil 94° E140 7139 1,916 '1,71EIC1 Legal deft margin $ 716,463 gl 82,34'1 $ E18,6.IEI gl 9FI,.IEI2 $ 1C19,9m Total nel deft aplpllicatle is ldei limil as a Fleracinlap cd debt limit ' CRS 2871.(1E4 pravic es: "Th a agcpiedale amau rit oil general ab Iigalion t onic ed inc eblec new oil aoc nlies shall riot al any times cixaeec twa pleraeril of lhei heal markcil value oil all lwi able plraplerty in ldei aounly." 2 CRS 2871.053 pno%ices: "A aacnly shall nal have al any ane lime oulstanc ing limilec 1w tonicec inceiblec riess in a pninaiplal amacnl That wceiec s anti peraend of lhei heal marked value oil all lwi adle plraplerty within thea aacnly." Continued -244- DIESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMAITION LASII TIEN FISCAL YEARS (doblarsi in thousiands, Legal Delft Mangiri Calculation for Fiscal bear 2C C6 Esiimaiec Actual Value gl ,eia,S4,0,018 Debi limit Q'1% of Eisiimated aatL al W t, e) 2 205 ,� 27 Debi a pK Iliciat Ie io limit: LimitEld fax bonds 48,947 L ess: AmcIL ni sEii a sic e L pc ate 8 fan iierlay mens of c ebi 11ataI nei cebi aprlliaE tle io limit 48,939 Legal dEiti mangiri g1 '16(1,888 Riscal Year 20(2 2(C3 2004 2CC5 MCI gl 254 ,(194 $ 085,734 gl 31 1,8716 $ 392,6EI9 gl 418,894 51,995 90,5EI'l 48,4Q9 45,9 9 421,336 gl 2021,929 $ 2135,193 11 26f,4 87 $ <IQ6,721Q $1 376,918 gl '1,-31,(147 $ 142,8071 gl '158,938 91 1716,3139 209,427 E3,E 710 40,410 49,840 93,033 � E3,939 �I ioa,aN 91 1(12,4971 gl '113,(196 91 123,3(12 s1 iEIC1,888 DESICH UTESI COU NTMI, OREGON PLEDGIEO-REVENUE C CIVERAGE LAST TEN FISCAL YEARS (doYara in tHowandsll N ate: Deillails migarding thei Caunt)(s autstanding ded can be faund in thei naieis'lo the financial sV,deiments. C ardiniu elc -24EI- Limitec lax Banc s - Seuiesi 'ISKIZ U imdlad Tax Boridsi - Senias 199(1 Spleaial Specdal Risaal Asmosismenit CedtService Assicissimenll Debl Servicic Years Callemlionis Prinaipal Interact Cawmi9le Collealliansi Ruinaiplal Inlcmcisll Caveracle 19917 96 4CI 'ISI a.99 312 99 35 1191.39 19918 41 49 '17 axe 317 fia 30 1191.3(1 199EI 39 49 '19 a.43 '179 fia 37 ,1i.aEI 300(1 24 49 '13 a?'1 E16 (19 35 0.73 31a1 '121 5CI 1'1 a.,11a 99 70 21,11 0.614 31(13 EI 99 8 0.110 44 70 18 C1.9C1 31a3 9 laa 9 a.(15 :111 75 111I C1.34 21(1(14 - - - - 10 315 9 o.a9 xiae Full HaUh and Creiil old iiclaHanst - Seirics W(113 Rull Railh anc Gust it Old liglalions - Seniest 2(1(15 Special Splenial Rimal As7sicssimcnill Dahl Service Assessment C edt Scirvilae Years (lallecdianiv Puiniuiplal Inleuesill Coverage Colleiclionis Rrinaipal Initeiresd Ca%euagci '19197 - - - - - - - - 'M98 - - - - - - - '1999 - - - - - - - - moa - - - - - - - - W111 - - - - - - - - 21(13 - - - - - - - - 21(13 214'1.fl'I - - - - - - - 2CI(14 4f12 EI,1111 92 (1.7,11 - - - - 2CI(19 ma 313 :10 (1.9(1 81 - - - 2CI(16 314 2C16 17 (L9Ifl 87 114:1 1 E 0.99 N ate: Deillails migarding thei Caunt)(s autstanding ded can be faund in thei naieis'lo the financial sV,deiments. C ardiniu elc -24EI- DBSICH UT BS CC U NTY, OREGON PLEDGED-RIEVENUB C OVERAGE LAST TEN FISC AIL YEARS (dclllalr,l in tilcluaalri&. Splenial Asseissweir 1 Bar ds - Seuies 2000 Special A sseissrrieir I I]eul Seiniiaei Colleial!or s Rrir alpad Ir teireisl Claveuage 253 - - 28� 36 88 21.29 29� 719 711 21.a1 2a3 8C1 63 1.38 11219 3911 44 CI.119 39 91 '151 C1.94 1158 1451 19 C1.96 -2� 3- DIESCHUTES COUNTY, C REG ON 13EMOGRAIPHIC ANI] ECONOMIC S71ATISIICIS LAST TEN CALENDAR YEARS Personal Incama (tHausiar u Year Poplulation ofCO kut) Fier C apita Persional Mac iari School Incama Age 9nrallment Unamploymeril Rale '1997 1 a2,58'l 2,4214,29E1 23,633 nda 18,a52 8.0% '1998 1a6,8, -1a 2,664,939 24,948 nda 18,129 7.2% '151919 1'11,933 2,869,9021 29,E130 nda 18,983 6.4% Ma0 116,594 3,139,712(1 26,929 nda 19,603 5.3% 2aa'1 'I2(1,79a 3,1166,903 2171,883 38.11 191,861 6.4% 2aa2 '125,566 11,940,041-1 118,'1911 38.09 110,908 7.7% 2aa3 '13(1,5(10 1:1,011,578 2171,679 38.051 20,914 7.7% 2aa4 '139, 9'1 4,(1-18,7iia 219,67(1 38.08 21,3411 6.8% X105 '143, 51'I n/a n/a 39.49 22,044 5.5% XI06 nda ri/a ri/a ni/a 22,668 4.8% Sources: Popu la'lian, plersarial iricame anic pier oapila pEm:ianal iriaomEi irilcmmalior pnov is ec by the BL neau of Eaor amic P nal)sis aric Partlanc StatEi UnK arsily, Paqu latian RlEiseanah CEiriter. N Eidian age basec an cala oNairiec ilrarri Portland 191ale UnivEmSHN. School enrallmen'l F1novidEic tylhEi C negan DlEiplartmerit oil 9cucatian. UnEimplloymerit pno%icec t Oregon Emplaymen'l Departmeril, Cneclon Labou NanNel Inilormatian Sy:derri. Note: Poplulalliori inilorrriation arEi Cersus 9urEiau midyear ploplulalior es'lirriatEis. 9stimatEis for 2(ICIO-20(19 neflecft aou rity plorluiaiiori es'limatEis a%ailatle as cd Narah oml. Nediar age flclures far 2(12'1-20(19 basec ori rriicyEiar c ata lat les. SahoCll enrollrrien1l is tasec ori lFl Ei aerisu s al lFl Ei s'lartof the sah aol yEiar. Uriemgloymerit ratEi irilanmailian, neplartec as an ar nual avEmacle, is nail seasariall� adju sled. UnEirriplloymeril nate far 2aa6 is an avEmage of Janu ary III nou gh Ju ly 2(106. ni/a - Nal av ailat le. -348- Emplaycir St. Charlers Mec iaal C eniler Beric/La Pine Sdaol Distnicl Surmiv eir Reisan M11. BaahEdan Desalt u tes C au rity C olu nit is Aincnaft Manu faciu ping T -N abilEr iSKY Bend Nemonial Climia Rec manc School Disiniut DESCHUTES C OUNTM, C R EGC N PRINCIPAL EMPLOYERS CURIRENII MBAR AND NINE YEARS AGO e1000 19193 Reiraeiritagei Pcwccirifap cif Total Cou rify Rank Employment of Tafal County n/a Employ vies RanN Employmcirit Employees 2I,.IEI9 1 3.a5% n,la 1,21.18 2 1.97% n,la 8710 3 1.12% n,la 350 4 a.97% n,la 337 5 a.95% n,la 319 6 0.92% n,la E16(1 7 0.85% n,la El0(I 8 0.717% n,la El0(I 9 0.717% n,la 949 10 0.71% nila 9,a6d '11.68% 19193 Sources: 9aoriomic Develorlrneinil ilon Cenilral Cluegan, Clneiclom Deparlmenl of Eduadion, DeschuiEls County Finianae DeFlartment, Rcrcmomc Sahoal Disiricit, Si. Chanles NEidical CentEln. Acitual emFllcryere cauni unavailatle. Infarmatian ablairiEid from the FY (19-(IEI tuccleiec FTE. n/a - Noi available. 414 9- Reiraeiritagei cif Total Cou rify Rank Employment n,la n/a n,la n/a n,la ri/a nda ri/a nda ri/a nda n/a nda ri/a nda ri/a n)la ni/a n)la ni/a Sources: 9aoriomic Develorlrneinil ilon Cenilral Cluegan, Clneiclom Deparlmenl of Eduadion, DeschuiEls County Finianae DeFlartment, Rcrcmomc Sahoal Disiricit, Si. Chanles NEidical CentEln. Acitual emFllcryere cauni unavailatle. Infarmatian ablairiEid from the FY (19-(IEI tuccleiec FTE. n/a - Noi available. 414 9- DESCHUTES COUNTY, OREGON FULL-TIME EQUIVALENT COUNTY COV9RNMENT EMPLCIYEES BY FUNCTICMPROGRAM LAST FOUR FISCAL YEARS Fu II-tima Equivalent Employees ais of u ne 30, 2003 2004 XICIS s'ICI4e Funatior IlPragram GeriElllal gCIVEI rimEICIt Execw tip e GeriElnal services L dicial Finariclial AssessnlElyd Clclrri munity deN EdapImElrit Inlennal Sc FIFIort Serviaes Bu ilc inig Services Infanrrialion TElchricliclgy Other Public prateciticin L aw enfancElmeM ClarrE d icirls PraleativEl inspleclion Puljlicl Works S-Ineels & highways Sanila-1 ian Heald- 8 "ElilarEl Heal -It " ElllarEl Recnealion 8 aultune Rain 8 Elxpo cElriler ClihEul Eaanomia cevEdclFlmerd Talal Source: lles&WEls Cloudy FinianaEI 130plartMElrit. 8.19 8.15 El.0(I 51.9(1 4 2.� Cl 3.1(1 43.0(1 40.25 36.38 33.78 MA 8 4(1.7:1 29.39 3(1.79 33.25 32.79 3C1.C19 251.19 251.15 31.68 21C1.29 XI.23 2C1.5(1 22.5(1 1EI.41 19.E 1 14.8 19.08 10.EIEI 1 C1.51 12.33 EIZI 518.39 1 CI'I .Elft 11C11.68 1 CIC1.39 148.0 141.9 193.3(1 191.8(1 27.1 Cl 23.39 251.39 34.32 97.CICI 93.CICI 93.(1(1 EIEIACI 21I.Cla e13.CICl e13.(ICI e14.CICl 911.33 90.99 4 9.� 9 4 9ACI 90.99 89.4 9 89.89 89.9CI '14.Cla '14.CICI 13.CICI 14.CICI 0.65 0.69 0.99 1.19 301.22 306.23 721.43 733.3CI -29CI- D SSC HUTSS C OUNIY, OREGON OPERAMING INDIC AMC RE BY FUNC111C N/PROGRAIM LASS FOUR FISC AIL Y SAIRS1 Fu niclicindMioaram PCIIIaEI Physical aiinesls Tnaffla Vialarlions Cileitiaris issuec W eirriincls Calls far serviaEi Tuaffia slaps Solid w aster Solid waistEi aallecrlec iltarisl A%enacle annual PEM aaglitei VVEISIEI clenenaliori Qplaun(sj ReayclablEis aulleuitEu tans) Raaic SlnCel nEisurfaiaing (miles) 911 EimEuiger ay services EmEircler ay calls PaliaEi affiaEM inilia lEid culls Fine c eiplairtmenl iniliatEid culls Risual Year Mail 2(1(14 2(1(1;1 5106 11,19180 1,38EI 1,693 1,03A 3,99:1 E1,1384 6,894 5,717 5,2171;1 4,S21 6,'1(19 6,(137 215„ Iaa 27,(141 2171,269 217,4'1 E1 8,7711 %7197 1'1,7(1'1 '10,928 1716,059 21a21,Cl4Cl 2(171,2215 214;1,980 2,793 21,79(1 21,9CI4 ;1,CI9EI 40,897 4EI,857 94,2215 95,4 (111 10.1 a miles 26.89 miles 22.41 milEis 14.06 miles 6;1,(10(1 6":1,90C1 E13,994 68,4 Oct 21(19,737 2126,471 2132,7a0 213:1,629 '1 ,2193 '19,324 16,6x3 '18,478 -251- DESC HUTES COUNTY, OREGON CAAITAL ASISIE71 STIAlIISTICS1 9Y FUN CTION/NROGRAM LAST FC UR FISCAL YEARS I Fiscal Yeai 2003 20C14 '1005 Furiction/Picgiami Rolice S11aiiciria Adult ciarliEicdiorial facilities Special services ciomiplex Roac Slineeis Qmiiles) Sineetlic We Flash ing ligti Is Signals 2000 4 4 4 1 1 1 1 992 998 1004 1004 4 4 4 4 6 EI 6 6 1 a 2 2 -292- AUDIT CC MMENTS AN D DISICLC SURES RIEQIJRED BY SIIIATE RIEGULIATICNSI This page intentionally left blank. SINGLE A L DIT COMPLIA N CE AUDIT COMMENTS AN D DISCIJOSURES REQUIRED BY STATE REC ULATIC N S lnte►n z 1 Cc ntrc l We have audited It a financial statEirrenls at 17Eisal• L les County, Onegan, as at and fon lit a year enc ed L rie 30, 2006, and t a% El issued OL n inderlEiric ent audiions' raporl lheneori dated %SeplArr t Em 22, 2006. In planning and FJEirlonrr ing our audit, we cunsic erad ❑asuhL lies CIoL rity s in>lennal coriirol over financial rarloding in onden io deterrr ine our aL c Ming FlrocedL refs for tt a PL npose of expressing our opinions ori tt El flriariaial siaterr Grills and riot to rlro%is a assurance on the internal control over financial nepoding. OL r consic eralliori of it internal control over firiancial repor ing woL Id rici necessarily diSC1103 i all rr atllers in the internal (ioninol over finaricial repor ing that rr ight t a rr atlenial weak riesses. A m aterial weakness is a condiiiori in wt ict tt e c esign or ofleraiion of one on none of tt a iriiernal control aomporienis c oes noel nedL ce to a relatively low ION Ed the risk tt all rr isstatlem ents iri amounts tt all would be rr aierial in relation to the flnaricial siaterr erills being aL c illEic may occL r aric not t Ei detecled within a timely klEiriod t y employees in the norrr al course of perlonming their assigned fL riciions. W Ei noted rio matlens involving the iriierrial coriirol over financial rerlodirig and its operation chat we considen io be rraierial weaknesses. W Ei noted oit ar rr atters negarc ing internal coritrol wt ich t a%a been corrmunicaied Ilo rr anagement in a separate letter dated clopllarr ber 22, 2006. Accc un ting Reooids We foL nd the coridition of tt a a(IcoL riling records adEigL alle for audit rIL Uloses. Collateral Seawity Clash and invesllments wene adegL allEdy SUCH. nac duning It a year. Legal De61t Limitation Tt e CIoL my t as not a) ceed6d its legal debt limitation. Budget W e have re%iewed procc-�c L res for r1nerlanation, ac apiiori and execL lion of the budget for the ycan endec L rie 30, 2006, aric we have re%iEiwed the r1rarlaraiion and adoption of the budges fon it a year beginnirig L L IN 1, 2006. All budgaiary pnocedL res were found io be in substariiial compliarice with stallL tory regL irerr Eiriis For tt a yean ended . une 30, 2006, e) paric itL refs exciaac aprinorinialions by callegoryl as follows: Materials 81 Services FL ric Lapiria Industrial $ E07,691 -255- AUDIT COMMENTS AND CIISCUC SIURES REQUIRED BY STATE REGUUATIONSI Insurancici Cc vet age and Fidelity Bondsi in Foice InSL nanaEi coverage and fidelity) boric s were rE1%iewed and fogy rid io be iri aomipliance WIT sllaiutoryl requinements at yean-end. Prcgrams Flunaed Poor Outside SlourciezIFinancuai REiperting Regluiremcints P 11 material prograrvs fundec from outside soy roes were rEi, ieiwed and louric to I: a in sut stantial aorriplliance wish appinopriallEi laws, pules and regulallions govenriirig those programs. REil:loris filed wilh grarillon agencies were agreed Ila ti- a Clay riN's neaonds, and we found 11hE1 Coy riN 10 be in suE stantial aamipliance wilh prognam negL irerrienls. %Eie the %inglEi Audit Clorrilrlliance sealian of Ihis report. dnviestmenils Inves1lments were re%iewed and fay rid io be iri aomipliance willh sllaiutoryl requinemieriis. Publlic Ccntricts and Purchlasing We rEiviEiwEic the Clounbl's procedunes Son awarding put lic corilrads and aanalruction of public imipnovemenlls and llaL rid ihemi io be in aomipliance will- slaiutory requinemieriis. HighwayFunds Ta) EIS on lluel aric motor vehialEi use were nevieweid and fouric to I:Ei used in corripliariae with constitutional and sllalutory requirEirrieriis. 1 f is report is intEinded solely liar IIr El in9onmallion and L SEI of mariagerriEinll, the boand of corr rrJasiariers and III' El Onegori Secretary of Sllale and is not irlIlEirided 110 be and st ould not I: a used by ariyonEi other IT an these speaifiec parties. HARRIGAN PRICE FROM K 81 CO. LLR Cert ifiec PL blic p acoL nlarils 81 Consultants Candace %11.:. Fnorik - a partrier Sel:liember 22, 2006 This page intentionally left blank. REPORT ON INIIERNAL CON11ROL OV13R FINANCIAL REAORIIING AND ON COMALIANCE AND OTHER MATIMS81 BASIEDI ON AN AU 011T OF FINANCIAL SMATEMENTSI AERFORMED IN AC C ORDIANCE 1MITIH )at n P. H arrigan. CPAI GOVBRNMEN71 AUD17VNG S MNDA RDS Wes la }I B. Price III, CIPA I Clandace S. Fro nb, CIPAI Boarc of Clom missioneiis) De,clClt L ies Countyl, Oregon Camiplianac and Other Maulers As pari of of taining reasonat le a Eisurance about whether Desct uilesi Cot riN's ilinaincial statements ane frelEl of material miscitallarrient, we performed IleistSi of its compliance with eerlain provisions oil laws, negula tionsi, cuntraolsi and grant agreemieriis, noncorripliaricei with wt iet aoL Ic have a direct and mialerial efileci on it ei delenmination of ilinancial siaterrerii arroLrtsi. However, providirig airs opiniori on compliairicei Witt those pro%isiions was riot an objective of our aL dit, an( accordingly, we do noel express sig at an opinion. The resu Illsi of our lestsi disclosed no instances of noncomipliaricei or olhen rr atterci tt at area required to be nerloded under Goverrimenil ua,itins Silaneatos. -259- We t avei aL c iiec tt a finaricial Sitateimentci of the go%ennmiental acili%ill kiss, the t L siiness-tgpe activities, Emat rrajor fund, and the aggregate remaining k ric irifonmation oil Deschuileisi CoLrity, Oregon, as of and for the year eirided June 30, 2(106, which collectively comprise CleiSiahuteci County's tasiia financial silaterrienllsi and ha%a issued our report 1 t eneiori dated Slepterr t em 22, 2(106. We aoric L cited our aL c it in accordance wilt aL c iiling standards generally accepllec in the U nilleid SlIaies of 9 719 W I Ca lorac la 9uita 200 America aric tt a standards applieat lei to financial audits curitairied in Governmenil Bend, OR 97107 Aua ithg Standgirdsi, iScIL ed t y It ei Corr pirollen General of the United Sltalles. Tel (1,11)? 87 ,1791 9an(541)388-1121 Inteirial Ccrilrel cven Financial Reporting www.t endepa.com amail@ten(lapa.coni In plarining and flerlonming our audit, wei considered DesCIt cies Countyl's internal conilnol over financial raporl irig in order to c aierrvine our aL c iiling prociedlL nes fon i t e purpose of e) pneiSising OL n opinion on tt ei financial cillaterrienis and noel llo provide an opinion on tt a iriiernai control o%eii fir(aineial reporting. OL n consideration of the inileirrial eonirol oveir financial reporting wog Ic not rieiceiSisarily disclose all rriatterci in the internal coriirol It all might bei rr aierial waaN riecisies. A material weakriecis is a reriorlat le condition in whiah IT a design or operation oil one or more of It internal control corriponeiriis does riot re( uce to a ralaiively low level It a nisik that missiaiementsi cau ved t y error on fraud in amountci tt all would be rrialerial in relation to the financial sitatemienis being audited may occu r and not t e delectelc within a timely fleiriod t employees in the normal COL nse of performing thein acisigneic ft, nciions. Wei noted no miattens involving tt a internal control o%eir financial raporling and its oflaiiation that we aonsiic er Ilo be material WEMIN riecisiesi. Camiplianac and Other Maulers As pari of of taining reasonat le a Eisurance about whether Desct uilesi Cot riN's ilinaincial statements ane frelEl of material miscitallarrient, we performed IleistSi of its compliance with eerlain provisions oil laws, negula tionsi, cuntraolsi and grant agreemieriis, noncorripliaricei with wt iet aoL Ic have a direct and mialerial efileci on it ei delenmination of ilinancial siaterrerii arroLrtsi. However, providirig airs opiniori on compliairicei Witt those pro%isiions was riot an objective of our aL dit, an( accordingly, we do noel express sig at an opinion. The resu Illsi of our lestsi disclosed no instances of noncomipliaricei or olhen rr atterci tt at area required to be nerloded under Goverrimenil ua,itins Silaneatos. -259- RE BORT ON INTERNAL CONTROL OVER FINANCIAL RERORTIN GI A N D ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS RERFORMED IN ACCORDANCE WIIIH GOVERNMENT AU11ITING STANDA RDS — CO/VITINIUED llt is regart is inleric ed solely for the informia1lion and L se of the audit comimiiltee, management, federal awarding agencies, aric silale pass-ilriCIL gh eirillillies and is rioll intendec to It ei aric shoulc rich be used t y anyonei other than these specified part i8s. HARRIGA IN PRICIS FRONK & CIO. L L R E y: C nc aaE S. F i ariN — a Flarl nei Slerliember 22, 2CICI6 -260- jot P. H a rrigar. CIPA %lea lel I B. Mai III. CIPA Clandaca S. Hron1.CIPA REPORT ON CIOMALIANCS WI11H REQUIREMENTS AAPLICAIE LB TIO EACIH MAJOR PROGRAM AIN 13 ON INIIERINAL CIONTIROL OVER CIOMALIANCS IN ACCORDAN CIS WITH OMB CIIRCULAIR A-133 Boand of Clommission Ems Deschutes Clounty, Oregon Clom pliance We hE�e audiled the ctompliancEI of Deschutes CounN, Oregon, with the 41pas of compliE rices requ iremanls desctit Etc in if a U.S. Officer of Management End Bu dgei (OMB) C kxiu/an A-133 Compl,liancie 5 upptlement that are applicait le to each of its major federal programs for the year ended , une 30, 2006. Deschutes County's major 975 9WColorada federal programs are idEtriiified in the st, mimary of auditor's results sections of tf e ILike 200 accorr panying stir edulEt of findings E rid CIL eolioned costs. Clompk nce wish the B4nd.(IR9770] requinemerits of laws, regulElions, contrEclts, and grants appliczible to each of its Tel (941) 3 a 1-,1191 major fedEmal pnognE m s is the rEtsporisibility of ❑eschu les Clot, nN's m anE gement. Our Nan (941) 388-1124 responsibilily is to express an opinion on DesClf u les Courity's corn pliancte basec on Hiww.t andapa.com our E L dit. a rn ail@t enc la ps.coni We conduciac ou n audit of corn pliance in accordance with al. c icing standards generally accepted in the United SIE tes of America, the siandands E pplicat le lci flnE ncial audits contained in Goveimment l ua itli% Staridands, issuec by the Corripiroller GElneral of the L niled c1talEIS, End OMB Circular AI -'133, Audits of StEnles, Locz0 Govertnmentsl, Etna Nlon-FitIofitl Orglan,izations. Tlf oss slant E rc s and OMB Circa lar A-'133 requiue that we Alan arlc perform it e E udit to of lain reasonat le E ssurancte about wt elf er norictorr pliance will- the types of compliance requirements IlElferred to above if E 1 could ha%EI a c ireci E rid material effetclt on a major federal rlrcgnE m oceu mIEIC . An audit inch c es examining, on E test basis, evidence abou t Deschutes Cot, nty's corn clliance wish chose requirements aric performing such o11f er rlrocedu res as we considElrElc necessaryl in the circum stances. W e believe chat OL r at, c ii provides E reasonE ble basis fou our orlinion. Our al. c i1 does riot pro% ide a legal determination of Deschutes) County's carripliance will those nequirElments. In ou n opinion, Deschutes COL rity, Oregon, corn pliec , in all rriE aerial respects, wish ilf e requinements referred to above that are applicable to Etacf of its major 1edaral program s for the y eE r ended June 3CI, 2006. Internal Clontrol Oaelr Compliance The rrE riagemienil of ❑aschu tes County, Oraclon, is responsible far establishing and rrEirilair(ing eflecli%El irllennal control over torrpliaricia with ifs recluirerrenlls of IEws, regL lations, con4nactts, and granas E rlrllicE ble io faderal prograrrs. In plarining and ped orrr Ing our at, c ill, we cc risidered ❑escthutes Clounty's internal control over ccmpliEricel with requirements )fat could have E direct and material efliecl en a major federal program in ondar to d(Aermine our al.c illing procedures for tf EI purpose of -261- REPORT ON CIOMFILIANCIE WITH RECUIREMENIISI AFIALICIABILE TO EACH MAJOR RROGRAM AND ON INTERNAL CONTROL OVER CIOMFILIANCIE IN ACCORDANCE WITH OMBI CIRCULAR A-133 — CONTINUED ED FpiEissirig ob a opinion on carr Flliance and 10 11681 and IiGpOrl on 11- G irilernal control o,v eu corr pliaricE1 in accordance witr OMB Circular ,411I.I. OL r consic eralion cd ih Ei internal control ovEir compliaricEi wob Id not necessarily diSCIICISEI all rrattEirS in it El infernal control It at rr igF i be rrialeuial wEiak riesSEls. A material weakness is a reportable condition in which 111`0 design ou opeuation of onEi or more oil It irileunal control corrponents doEis not redLce Io a relatively low level it El risk chat noncorripliance with applicak le HEicluiremen'ls of laws, rEigulations, contracts, and grants caL sec by Einicoi or fraud tt at woulc t rr alEmial in r6lation to a rraJor f6deral program k eing audited rr ay occur and not be c eieated witr in a timely period by EirrFlloyEies in the norrral coLuse of pGrlorrming itElir assignEic func'lions. We riolec no matters in%olving irEl internal control over corr pliance and its OrlEiralian that we consider to be rr alcarial wEIEikriess GE. This report is intendEic solely for the inforrrialion and use oil if Ei aL c ill corrirrriiltee, management, and fac eral awarding ageriGiEis and pass -11- nob gh aritities and is not in'lAnded lla bEi anc should not k e L sec by anyone oit Eir It an these specified partiEis . I-ARRIGAN FIRICIB FRONK 8 CO. LLP By: Candace S. Fiionk —a partner Septerr ber ail, 2006 -262- DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESMONED COSTS FOR THE YEAR ENDED, U N9 3(I, 200EI Section I — Summary of A L diton's ResL Its Financial St6ulEimenils T yps of aL ditors' neporl issued: U nqualifiec Internal Control over financial reporting: • MallEirial weaknessles) identified? yes X no • Replarlat le cionditionQs) identified tF all ane not consic ered to be rr allauial weakness(es)? yes X none reported Noncompliance rratenial to financial stallEirrEirils nolled? yes X no Flederiail Awards Irill ernal control over major cpaclrarra: • Maileuial weakness(es) identified? yes X no • Reportable conc itionQs) identified IT all are not considered to be rr aileuial weakness(es)? yes X rione rEiporl Etc Type of aL c illors' neclorl issued on corr clliaricE1 for majar pragrarrs: UrigL alifiec Alny audit findings disclosed that are required lla be reportec in acicondance will section 5101a; of Circular ,41'13? yes X ria Iderilification of major ppiograrrs: CIAD.� Nlurriberi(s /dame o1 Fadenal Propnam or Clusiler 10.EI65 �Icf cols and Roads Grants to States 07.NXX Departrrenil of StE1llE1 Poliae: HI❑TA ❑ollan 11f resF old used lla distinguish between type A aric type 8 prognamis: $ 300,000 AudillEie qL alified as low-risk auditee? X yes no Section II — Finaricial SltatEirr ent Findirigs Na mattens were reported Secticiri III —Federal Award Findings and Quesilioned Cloists Na mattens were reported. -283- DES CHID TES COUNTY, C R 13G C N SCHEDULE OF EXPBNDITURBS OF REDERAL AAARDS RCC TF E YEAR HNCIEL] „UNE 30, 21000 -064- FEDERAL AM ARD OR PA; SI- CIRDAI THROUGH FEDERAL GRANTCIRANIDPRCIGRANTITLE NUMBER MEN TIFYINCINLIN BIER BRPENOrIURE U.SI. DoparlmenV olAarlcullune Direct Programs Clooperathie Forestry Alssistanae 10.664 ON RP -03-007 4,702 Clooperati%ie Forestry Alsoistanae 10.664 HAA033009 67,915 ClooperatNeForestry Also istanoe 10.664 04-11G-11062764-048 57,069 ClooperatNeForestry Alssistanae 10.664 04 -DG -11060120-007 17,717 ClooperatNe Forestry Also istanaa 10.664 05-11G-11060120-007 0,478 Pass Tt ro ugh Pro gram s State De Ila rtm en t 01 H Liman Service s H ea Ith Diu is ion Special Supple m ental N utritia n Pro 91ra rn for Worn a n, Imfants and Ohildren (W ICI) 10.557 280559 428,886 SpeaialSupple mental Nutritian Pro 9lram for Worn a n,lnlants and Ohildren (W ICI) 10.557 280603 17,879 Special Supplemental Nutrpian Pro 9lram for Women, Infants and Children (W ICI) 10.557 280604 18,943 StateDeparlmentofAldministratiue Services Sct as Is and Roads: Grants to St: tea 10.665 4; 109,680 State De p a rlm ent of Education SO a a I Breakfast Program 10.553 0904001 19,449 N atio n a I Lun a t So hool Program 10.555 0901001 30,629 Total Department o8 Agii a ulture 5,068,947 U.S. De Parlmenl oil Hatin Ina and Urban Development Pass Through Programs State H a Min 91 and Com rn unq Serviaes Department Clomrn unity) Devela p meet Blocl Grant/State's Proglram 14.228 C103018 000,000 Total Department a 8 Hous ing and L rban De veloprne n 600,000 U.S. Department olllhe Inlenlon Direct Rrograni .Ra)lments in Lieu aBTaxes 15.220 783,553 Pass Through Rrograms State Department of Admin istratiu a Service s Non -Sale Disposals olMineralMateiial 15.714 1,078 Distributia n o'I Reaeipts to State and Local Cie %iemments 15.113 3,668 National Register of Historia Rlaces 15.914 H RR CIR-04- I6 15,000 Total Department a If the Inteea n 303,299 U.S. Department olJusllcs Direst Rrogram Se)iOffender NanagementDiscretionart Grant 10.103 2003-WP-B)i-00'10 86,858 Supervised Visitation: Safe H a %ienS ton Clhiklre n 16.313 1 a a 3 -CIN -B)l-0011 13,110 Supervis a(I Visitation: Safe H a%ienS br Clhiklre n 10.113 1009 -CIN -A)4-0036 145,467 SU to Cominal Alien Assistance Rrogram 19.606 2006 -AP -B3-0475 16,797 Dru91 Free Clommunilies Support Rrogram 16.729 10 0 1 -JN -F)l -0079 18,750 U.SI.Oepartrnanta1.IuaIIce (aanllnued' Pass Through Programs Department of State Police Juvenile AEaauntabilglnaentiae BlockClrant 16.523 03-608 650 JuvenIle Alcoa untabilgInaentineBlock Clrant 16.523 03-651 3;198 Juvenile AEaauntabiliNinaentne BlockClraint 16.523 01-608 10,000 B)1me Formula Grant Pro gram 16.579 110,000 -064- DESC HUTES COUNTY, C REG C N SCIHEDUL E OF EXPBNDITURISS OF REDERAL MARIDS ROR THE YEAR ENDED JUNE 3(I, 20(IEI GRANTOR MID PROGRAM TrIILE U.S. Depart mens o!l Jusilice (coni In ue d) Pas! TI raugh Pro gr, ms (continued Sta to De p a rtm an t of Jt is tics Clrime �iatim Alssistance Clrime �iatim Alssistance State DepartmentofHLiman Services Health Division Enforcing U nderage Dnn f ing I e vv: Program Ta to I De p artment of .lu stk e U.S. Deparimeni offransponaillon Pass Tt ra ugf Pro gr im s Oregon State Shec(ff s PIs: aaiation Safet Incentive (In ots br U se of Seatbelts Tatal Department of Tns ns portation U.S. Clenenal Services AkJminlsiralion Pass Tt raugh Pmgrims Sti to De g a rtm ent of Cla n eral Administration Dispasal afHederalSurplus Propertrt Tatal Cie neral Services Aldministration U.S. Envinanmental 13I11 Agencv Direct W ater Ci I Ca a p e ra tive Algreement Survells, Studio s, Invea tigatians and Special Purpose Cin ints vidhin tf a Oflhce of It a Ac In ini: tratar Pass Tt raugh Pragrirr Ste to De p a rtrrlent of H uman Servia e s H e a Ith Divi: ion Oapkalbcation Clramts for Drinkin( Water State Revolving) Fund State De p a rtm ent of Environ n ental Clualih Superlc ad Innovatnie Technology Evaluation Program Tatal Environmental Protection Algency U.S. Department of Ed c i o a tic n Pass Tt ra ugh Pra gra n s State De p a rtm ent of H uman Servia e s H e a Ith Division Safe and Drug Free SO gals and Oommunilie! State Grants Total Department oil l3dc cation U.S. Department olhoatlt and Human Services Direct Programs Adrr ini: tration a n Agling Special Programs far tt a Alging Tille 1% and Title II DiscretionaryProjeats Sc t stance AI use and N ental Health Services Aldministration Drug Free Clommunities Support Program Al irrinistration for Ohildren and Families N entoringl Ohildren of Prisonerai -'IEI5- HEDERAH ANVARD OR PAiIS- 595 CIFDAI THROU GH FEDERAL NUMBER IDENTIFYINCI NUN BEH EXPENOnIIURE 19,688 66.610 16.575 05-2406 17,912 16.575 04-2232 9,838 16.727 242301 19,805 101,465 4,18 ,285 20.604 3111 3111 39.002 90AIM28&1A01 595 93.276 2 H 79 SP19108-05 595 93.616 66.463 OP96019501 19,688 66.610 )596007801 74,461 66.468 1936007792 30,260 66.807 D9CI131-00 91,056 101,465 84.186 230901 100,000 93.018 90AIM28&1A01 98,118 93.276 2 H 79 SP19108-05 90,416 93.616 9 0 0% 0052101 - 03 111 DBSC HUTESI COL NTYI, C RISC ON SCHEDULE CIR EXF ENDITURES CIR FIEDERAL MARDS RCIR THE YEP RI 9NDED UNE 30, 2100EI GRANITCIR AND PRCIGRAM MITLE U.S. Deaarlintent oIHealth and Human Sorvlaaa faar 1lnued', Pass TI roust Prograims Sta to Depa rtrnant of H urn an Son ices Healt Diuis ion Family Planning: Servi< as Plbstinence Education Ire in Lin iaa tion CIran is IrnrnunizationClrants (Noncash Plssistance-Vacaine) Oenter for Disease Control and Prevention: Investigations and Tec hn ical Plssistance Oenter for Disease Cla n tro I and Prevention: Investigations and Tec hnicai I Plssistance Clenter for Disease CIo n tra I and Prevention: Investigations and Te c hnicai I Plssistance H 1% Care Fom ula Grants H I% Proventiom Activities -H a a lth De p artment Based N eternal and Ohild H ealth Slervidas Blocl Grant to States I Itate (lo rn m iss ion on Ohilclne n and Families Promoting 41ale and Stable Namilies Ohild Ca to a n d Deve lopmen t Blo a k (It, nit Sod ial Services Blod I Grant N edicaI Plssistance Peogram State De p artm ent of H Liman Slervid e s Men to I II a a Ith Dims ion Proje a is fon Plss istand a in llransilion fnorn H omele s snes a (PAIIH ) To m porary Plssis tance for Need) I Be rn ilies Block 6lraints foe Clommunil)l Mental Healtf ;len ices Block Clraints fon Prevention and Treatment al Sui stance Albums Total Department of Health and H Liman :lervices Denarimenl of Homeland Secunlh Pass Through Programs De p artment of State Police Em a r91e ncy N a nagement Ren ormance Grants State Flarue land Security Grant State Ilameland Securh Grant State II orneland Slecurd)l Grant Total Department of Homeland :lecuriq Office of National Dnua Clontnol Pollan Paas'Nhrough Programs Department (if State Pa lice H IDTPI ' Total Clffide of N ational Drug Clontrol Polk y Notal Federa I A Is Istance FEDERAL ANY ARD CIR PA', S- CINDA THROUGH FEDERAL NUMBER IDEN'NINYING N U N BIER EH PENDIIIU RE 93.217 280558 77,868 93.235 254008 17,366 93.268 280548 18,408 93.268 1936001199 179,020 93.283 280517 207,486 93.283 280619 8,599 93.283 280618 189,046 93.917 280944 71,383 93.940 280148 '17,836 93.994 180514 71,451 93.556 050711ESI 41,601 93.575 050713ES 98,157 93.667 050711ESI 191,762 93.778 DESICIa807 99,785 93.158 283881 78,625 93.558 173880 71,182 93.958 1111111111 141,211 93.959 17 98 81 7 a 1,032 97.847 45,156 97.837 05-217 56,583 97.837 04-225 6,500 97.037 03-119 4,220 112,459 07.XXX 1976002292 182,364 ' H IDTPI Grant amount excludes funds utilbied by a liduciary organ biation in the amount of $151,547. 'Notal H IDTPI funds toceiva(I total $377,907 NOTE A - BAUIS OF PRESEN TATICIN The a a compan )ling schedule o 1 expenditures of le do rail av iarcls in eluded it a 'lederal 91ra nt actNity of Deschutes Qount a n d is press n tated on the ado rual basis of accounting. The information in this schedule is presented in acccin ance viNh the neglUirements of OMB CircularPl-133, Audita o151tates, Local Glovemrncitits, and Non-PrdlltOrganizations. TI, erelore, amounts presented inthis S000lulemalldiffenfrond amountspress nted in, or used in the preps ration oll, the t asic financial state rn ents. -2EIEI-