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Home My WebLink AboutFY 2007 Comprehensive Annual Financial ReportDESIC HUTESI CC UNTYI, OREGON 1300 NW Wall clilreel Bend, OR 97701 CON RRIEHSNSIVE ANNUALI FIINANCIALI REPORT Flor the Riscial Year Enc ec une 30, 2007 Prepared by: Desahulesi Ca my Flinance Deparlment Marty Wynne Flinance Direcilor Jeanine Flaria Accc L nting Manager CESCHIUTES COUNTY, OREGCN TAE LE OF CC NTENTSI YEAR ENDED , L N B 30, 2007 INIRODUCTORY SECIIC N Page Leller of 11ransmitial .............................................................................................................................iii-viii L isi of Elected and A ppointed Officials......................................................................................................ix OrganizationalChart................................................................................................................................ x GFOAI Cert iilicialicin till Achie%EimEiril..........................................................................................................) i FINANCIAL SECTION INDEPSN DBN Il AU ❑IIIORSI' RBRORII...................................................................................................... 3-4 MANAGEMBNTI'S ❑ISICUSISION AIN❑ANAILYSIISI...................................................................................5-14 BASIIC FINANCIAL SIIWIISMENIISI Government -W ice Financiial Sltallerrierills Sltalerreril of Nei Assets..................................................................................................................... 11 SItakimEirilofAciiviiies........................................................................................................................ *1 El FL ric Financiial SltaierriEirills: GM Eiiirimieriial RL nds BalanceSII- eet................................................................................................................................... .19 REieciricilialiciri cd IT a Governmental Func s Balancie Sheet io IT a Slllaiemieni of Net Assells ................ 20 Slalement oil RevenL es, Bxrleriditures grid Changes in FL rid Balances ............................................. 21 Reconciliation of It Et Statement cd Revenues, Bxperic ik res aric CII- tinges in FL rid Balances of Governmental FL rids to it El Siaternient ofACili%illies........................................................................ 22 Fund Financial SPiaiemierils: Riiorlrie'iaryl FL rids Sliaternentof Nei Alasets..................................................................................................................... 33 Sltatemienil of Revenues, Expenses and Changes in Net Assels......................................................... 34 SItallemienllof Clasr Flows................................................................................................................... 39 FL nd Financial Siatements: Fiduciaryl Furic s SltallEimierii of Hiduciaryl Assets aric L iabilillies..................................................................................... 2EI Sltaiemieni of Changes in Assells and Liat ilities — ❑elail Aclli%ily......................................................... 26 Notes to Financial Siatements........................................................................................................... 27-50 Required Supple m entary Inllormatia n Sltalem aril of Re%erlL es, Expendiiuiies and Changes in HL nd BEilancie — BL dget and AcIL Ell — Major Funds GeneralFL rid............................................................................................................................... 93-94 Deschutes Clcunty Slheriff's Office Special REI%eriue Furic............................................................ 59-96 Menial healit Special Revenue FLric................................................................................................ 9a Road Departmieni Special RevenL a Fund.......................................................................................... 58 Rrojeci Develapmieril and Det1 Reserve Special REI%Eiriue Furic....................................................... 59 Other Supplementary Data Clcmit ining aric India is ual FL rid Sltalemerils and SchedL les Gmeiinmeriial Flunds Norimia,jor Governmental FL ric s CombiningBalance Sheet ................................................................................................................. E17 D BSC HUTES COUNTY, OR BC ON TABLE OF CONTENISI — CIONTINUBE YBAR ENDED J L N 8 30, 3007 Rage Com F ming Siaterr ent of Revenues, Bxpenc ill. res aric CIF anges in Furic Balances ........................... 68 N orirr ajor S PIElaial Revem EI Funds Combining SalanClEl Sheei............................................................................................................ 69-78 Combining r-taterrient of RENElnues, BxpendiiLliEls and Changes in Func Balancies ......................79-91 c cF edules of Revenues, Bxpenc ill. res aric CI-ariges in Func BalaricEI — BudgEli and Platual — BusinessLoan FI. rid.................................................................................................................... 92 Comimunily Development Block Grant .......................................................................................... 93 Coy rl Riat nology Reserve ........................................................................................................... 94 CullunalClcialition Fu nd................................................................................................................. 95 GnarilRrojects.............................................................................................................................. 9EI USiiCIEICICIL rl................................................................................................................................ 97 LaRine Iric uslnial.......................................................................................................................... 98 La Rine S Elnion Center Fund......................................................................................................... 99 Rark Plaqu isition and Developrr ent............................................................................................. 100 RarkDevelopment Fees............................................................................................................. 10'I MRSReserve........................................................................................................................... 102 GeneralCounty Projeats............................................................................................................. 103 GenenalCapital Reserve............................................................................................................ 104 CICUmy c chool FL nd................................................................................................................... 105 Special Trarisporl alicin Fund....................................................................................................... 106 TaylorGra2 ing............................................................................................................................107 TnansientRoom-bx.................................................................................................................... '1(18 VideoLoitery .............................................................................................................................. '109 "EllcorrlEl Cleriler..........................................................................................................................11(1 Property ManagemElni OKleralions...............................................................................................'111 ForecilosedLand `ales................................................................................................................1'12 LigLor Bnforcement.....................................................................................................................1'13 Vialims' Assistance......................................................................................................................1'14 LawLibnaryl.................................................................................................................................'1'15 Clounty Clerk Reciorc S.................................................................................................................'116 Commission on CIF ildneri aric Farniilies........................................................................................'117 Clorriml riilly JUS1iCIEl - , u vElnile......................................................................................................'118 Sheniffl'sAssei Fodeiiulle..............................................................................................................119 Clotrl Faciilities............................................................................................................................120 DeschLies County Clorrimiunicallion Systerri................................................................................ 131 Sheniff's Capital Reserve............................................................................................................ '132 HealiFDerlarlment..................................................................................................................... '123 HealiFySiarl- Prenatal............................................................................................................... '124 Healih Derlarlment REISEIrvie....................................................................................................... '125 ABF A Accountable Beha\ ioral H ealth Alliance........................................................................... '126 Plo1. ie Cane Ic ervices................................................................................................................... 127 OHR — Cl- emical Deperic ency.................................................................................................... 128 ClodeAt aiemieni......................................................................................................................... 129 Clorrirrl riity Development........................................................................................................... 130 DESCHUUTES COUNTY, OREGON 11ABL S OF CONTENTS — CON 111h UBD YEAR BN DBD JUNE 30, 24(17 Rage CDD Gllol ndwater Rarinenship....................................................................................................131 NewtEirryl Neighbonhood..............................................................................................................134 Comrr unity DEiv elopment Reserve..............................................................................................133 CDD BL ilding Rrogram Reservie..................................................................................................134 CDD Blecilniozil Rnogram Reserve............................................................................................... 135 CDD Bu ilding Improvement FieseRIE11 .......................................................................................... 136 GISIDediCE111 is Fund................................................................................................................... 137 Nails ral Resource Rnoiection....................................................................................................... 138 Federal Forest Mille III................................................................................................................. 139 SILrvieyon..................................................................................................................................... 140 Rut lic L and Corners Rresierviaiion................................................................................................ 141 Road BL ilding and BqL iprr ent....................................................................................................14 2 Road Irr proverr ent FieseRIE11 ....................................................................................................... 143 Vehicle Mainienarice and Replaaemeni Reserve.........................................................................144 DogConinol.................................................................................................................................149 AdultRarole 8 Probation.............................................................................................................14EI Deschutes County 9'11 r-ler%iice Disiirict........................................................................................141 911 CIS D — Bquiclm erii Reserve...................................................................................................148 B>tensiori�14•h COLnily SleRiice Dialriat........................................................................................ 149 Black Butlle Rariai ClounIl Slervice Disiiriat.................................................................................150 SIL nriver Slerviiae Districil — GEirieral FL ric.................................................................................... 151 SIL ririver Slermice Districll — Reserve Func................................................................................... 152 Nonmajor Dett SlEIMCIG Funds Combining Balanoe Sheet........................................................................................................193••155 Combining Sltaterrienil of Re%Eiriues, Expendiitnes and Changes in Fund Balancieia .................. .196-159 S& edulE113 of Revenues, Expenc iilL res anc Cl-arigesin Fund Balan(18 — BudgEtl and Actual — 2(100 SIEiries L1111 flax Improvement ..............................................................................................100 2003 Sleniesi L-911 flax Improvement..............................................................................................1 EI1 20(15 Sleniesi L11D 11ax Irr provemient..............................................................................................I EI'9I 2007 Sleniesi I -TO 11ax Im provem ent..............................................................................................1613 CDD Building FL 11 Faith and Credil, REiiluric ing SIEiries 2(104 .........................................................164 FL 11 Faiih and Cnediil, Sleniesi 20(13............................................................................................... 165 FL II Faiih and Credil, Sleniesi 20(15............................................................................................... 166 HHS / BJCICI Full FailT anc Cnediil, Refs riding Series 3005 ......................................................... 167 Govennmerii Center 1989/1998CIORsi.........................................................................................168 RL blic SlafEtly 1993/1996/199EM2002 General Obligalionsi Bond Det 1 SleRiice ............................. 169 Redmond Building 1994 CORs................................................................................................... 170 RERS, Series 200'91 aric 2(104 Debt Service................................................................................ 171 Welcome Center 1988/1998 CORs............................................................................................. 172 Benc Library CISID Debt Slerviiae...................................................................................................1 13 Rec mond Library CISID DebiSlerviice............................................................................................Irl4 Sunniven Lit rar)l CSD Debt Slermice..............................................................................................179 Norimiajor Capital RrojecI FL rids CombiningBalance SIF eeil............................................................................................................... 176 Combining S1laiement of RevenL Els, BxpEiriditures and CIF tinges in FL rid Balances ......................... 177 DESCHUTES COUNTY, OREGON VBL8 OF CONTENTS —CONTINUED l BAR BN 1]91] JUNE 190, 20(17 Rage Sial` eduleis of REIN eiriues, ExpendilL nets and Chariclea in Fund BalariaG — Budget and Actu al — Loaal Improvement District .......................................................................................................... '178 Rropnialaryl Furic s 8nteirprise Funds Clamit ining Schede le of Net AsSEIIS: SlalidW aste SIS t -Punts............................................................................................................... 181 Fair& Bxpo Cenlen Sli b -FL rids................................................................................................... 182 Combining Schedule of Revenues, Expenses and Changes iri Neil Alssets: StolidW aste Slut. Funds............................................................................................................... 183 Fain & Bxpo Center SIL t -Funds................................................................................................... 1f14 Combining SIaF edule of Cast Flows: Stolid Washes Sub -Flu nds............................................................................................................... 1f15 Flair 81 Expo Center Slut-Funds....................................................................................................1810 Slchedc les of Revem eis, 8) cleinses and CIF anges in N ellAssets — Budged and Alatual — SolicWaste OIZIGralions............................................................................................................... '181 Laricfill Closure........................................................................................................................... '188 LaricilillRastclosune......................................................................................................................189 Stolid Waste Capital Projects....................................................................................................... 190 Stolid Waste Bqi ipment Reisenio................................................................................................. 19'1 Bri%ironmiental Rerniedialion........................................................................................................ 192 S Slid W aste N ori h Alneia ❑oN olopment......................................................................................... 193 Fairand Expo Center.................................................................................................................. 194 ArirILal County Fain..................................................................................................................... 195 Fain and Bxpo Clonsilnl.ation......................................................................................................... 196 Fain and Bxpo Clenter ReserNie.................................................................................................... 1c17 Fairgnoi. rids DON Service Fund.................................................................................................. 1 E18 Internal Service Funds Combining SlahEidule of Nei Assets...................................................................................................19EI Combining Slcheic L le of Reveal. es, 8) laenses and CIF anges in Net Assess ...................................... 20(1 Combining Slchec L le of Cash Flows................................................................................................ 201 Slchec a les of Reveal. es, 8b Klenses and CIF anges in N ell Assess — Budgeii and Alatual — Building S Eirviaeis........................................................................................................................ 202 AldministraiiNeiServices............................................................................................................... 203 Finance....................................................................................................................................... 204 Legal........................................................................................................................................... 205 Rersonriel.................................................................................................................................... 206 InformialionTbal- riology............................................................................................................... 307 ITReserve.................................................................................................................................. 3C18 Insurariae.................................................................................................................................... 2CI9 H ealtF Blenedlits TrL si................................................................................................................... 21 Cl Capital Assets Used in the Operation cif Gcivernmental Funds Companaiive SIaF edulei t y Source ........................................................................................................ 2'13 Schedule t y Fl. rici ion and Acllivilly........................................................................................................ 214 DESK HUTES COUNTY, OREGON TABLE OF CONTIENTIS - CIONTINUBID YEAH ENDED , L N 8 30, 2007 Rage Schedule of Changes by Funalion aric Aclivity..................................................................................... 2'15 Other Firianciial Slahedules S& edulE1 of Rnoperiy Th) EIS llransaations - All COL rily lei) EIS ............................................................... 219 STATISTICAL SECTION CONTIENTISI Financial Wends Nell Assets t y Comporierill - Lasll Five Fiscal Years...............................................................................4125 CIE angel in Net Assels - L asl Fi%G Hiscal Years....................................................................................2126 Riiognarri Revenc es by Fi, rictlion)IRrogram - L as1 Five Fisaal Years ...................................................... 227 Fund 8alariaEW - Govenrimerilal FL nds - Last Five Fiscal Years.......................................................... 2,418 CIE singes in FILric Balances - Ga%ernmenilal Funds - L asi Fire Fiscal Years ....................................... 219 F evens a Capacity Assessed \41LG aric Estirrialec Value of 1bxabIG Property - Last Teri Fiscal Years ....................... 230-231 ❑inEiat and Overlapping Property lbx Rales - Lasl lien Fiscal Years .............................................. 232-233 Principal RroFlEiriy Ta) Players - Current Fiscal Year and Nine Years Ago ............................................. 234 Property lbx L e\ ies and Clolleotions - Lasil lien Fiscal Yeans................................................................ 235 Debil Capaciily Ratios ctll OLlsilariding DetI by Type - Last lfrn Fiscal Years......................................................... 236-237 Ratios ail General Banded Debt Outstanding - Last lbri Hiscal Years ................................................... 238 Direct aric O\ erlapping Governmental Activillies ❑Eibll - As of . une 30, '41007 ....................................... 239 Legal Det 1 Margin Information - Lasl lien Fiscal Yeans................................................................. 24C1-241 Rledged-Re\Einue Coverage - Last lien Fiscal Years.................................................................... 24221-24143 Demographic and Economic Ink rmiation ❑erragraphia and Economic Sltalistics - Last Ten Calendar Years ....................................................... 244 Rrinaipal Bmployers - Current Year and N ine Years Ago...................................................................... 249 Operailing Iriformiailic n FIL 11 -time BqL ivaleril County Clovernment Employees by Function/Program - Lasl Five Fisaal Years... 246 Operating Iric icallors by Function/Program - Last Five Fiscal Yeans..................................................... 247 Capital AssEii rRatislicis by Function/Flrograrr - Last Hive Fiscal Yeans................................................. 248 AU DIT CIOMMBNTSIAND DISICILOSIUSSS REQUIRED BYSITATI8 REGULATIONS Audii Comments and DiscICISL nes Reqs fired by Stale RegL lations..................................................... 291-252 SINGLE AUDIT COMPLIANCE Report on Corrpliariae and ori Internal Control Over Financial Reporting Based on an Audit of Financial SIllalements RerforrriEic in Acaonc ance wilit Government Audilirig Standards.................................................................................................... 255-259 DESCHUTES COUNTY, CRIEGCN TABLE OF CONTENTS — CION111NUBD YBAR ENDED J L N 8 30, -41007 Rage Report on Compliance with Requinemenis Appliciable 11a Bach Major Rnogran- aric on Inienrial Clorillnol Over Clcur plianoe in Placiondarice wish OMB ClircL Ian A-'133 ................................... .4157-258 SlchedL le of Findings and C L esiioned Costs............................................................................................. AI59 Siatus of Rrior Year (12C106) Firic ings.......................................................................................................... 24160 Schedule of 8)rlEinditures of Fac eral Awands..................................................................................... 261-24163 INIRODUCTORM SECTICN -t ESI rA 2Dopa ntment aril Admin istrative Services 0 �! J Dlaw war near, Counily At m in is111ralor 132 13CEI NW Wall 9t, Suite 2CE1, Elant , OR 97701-1990 (5411 3E B -65 -AO - Fax 119411 3E 5-320a WWW.co.deschulus.cin.us Oatober 29, 2003 To tr a Board of Coy riiy Clom m issionars and 11-ei citizens of Desct Was County, Oregari: State law negLires that all geirieral-purpose loaal governments chblish, within six moriil-s of *e close of each fiscal year, a aampleie sell of finariclial statements presen1lac in eariionmity with geneirally aaeeiclied accounting pririaiples in the Uriiieic States of Arri erica and aL c ileac in accordance with generally accepted aL c iiirig standards by a firm of cert ilieic public accountants licensed to performs aL c ills of a m uniaipal corparation. This reclorl is publisheic Ila 11,11ill thall requiremient for the fiscal yeah ended June 30, 2CIC17. This reclod aansists of mianagemieiriil's representailions concerning the lirlclnCEls of Deschutes County. Consegi en%, management assumieis full responsibililly for the completeness and nediabiliily of all of the informiailion clreiseiriied in this raporl. 11a provide a reasonabla basis fon miak frig these reipreiseirillations, managemieriil of DescH wiles County has esiak lished a coni prehensive internal control framework that is c esigned both is prolecit Ilhei ClaL niy's assets frorri loss, theft or m iswse and to compile sufircieml reliat le infarmiation ton the preparation of Uesar L Iles Coun4j's financial statements in accordance wi11r GAAP. BEicialSEI the oast of internal contrals shot Id noel oi.Meigr their benefits, Deschutes County's aompner eirisive lnamework on irilennal contrals has been designeic to provide reasonablei rather than at salullei assurance that the firianeial statemients will tei free from material misstatement. As miariagerrient, we assert 111 -all, to III' el t east of OL r knowleic ge and belief, 11r is finariaial report is complete anc reliable in all m aterial 11espeats. Clescr L Iles County's finaricial sllaiements r avec k een audited by Harrigan Flrice Fronk & Co. LLR, a firma al certified cls. t tic aceaL nllanis licensed to periormi audits of a municipal conclaralion. The goal of 11- el independent audit was to provide reasonable asst raricia that the finaricial sllaiements of .Deschuteis County far Ill' el fiscal year eiric ed June 30, 2007, are frees of material rri issiatem en11. The indeperic ent aL c ill iris olved e) amiining, on a test t alis, evidence supporting the amount:) giric c isclosures in the financial statements; assessing the accounting principles used and significant estimiailes made by rrianagemierit; and evaluating IhEl overall financial statement presentation. The inc ependent auditors concludeic , based upon 1e aL c ill, that ihenei was reasonablei basis for rendering an unqualified oclinion chat ❑esal- Lies GaL n)'s financial silaiemenls 1011 the fiscal year eirided L rie 30, 2007, are fainly presented in aariformity wilt GAAP. The indeiriendent auditors' neicl0d is preseirlIleic as th a Mist componerii of the financial section of this reiclorl. ill ualityl Serivicesi Perforimfd with Pn& to t1` a Boanc of Clac nlly Com m issianers and It El citizens of Deschutes County, Onegan: October '919, 2007 The indepenc enil audit of 111`8 iliriancial statem ends of Desch les Coy n N was Flan of a t raider, federally m aridat8c "Single Audit" designed to meet the special neat s a1 federal grantor agencies. The silaridards govenriing dingle Audit engagements regL ire the independent auditors to report nal only on the flair rpies8rillalion cd 111`e finariaial stailemerils, bit also on the audited govennmenl's internal controls and compliance with legal regL irem enils, with special emphasis on internal controls eirid legal reqs iren-ierils invol% ing the ac m inisllration o1 federal awards. 111` ese separately issL ac reports [ ave been inalu ded in It is corn prell ensive annual finanaial nepori. Management's disaLssion and analysis QMD&A; immediately hollows the indeFlBricent auditors' report and provides a narrative introducllion, a%erviiew and analysis of 11he basic Ili ria ncial stallemients. MIMA cion - elements this letilen of ilrarismittal and s1` ould be read in ciarijunction witt it. Rroiflile cJlthe Gcivernmerit The Clounty was ineonFlarated in 1916, is locatec in t1` a central pari of t1` a stale and covers an aneei of :1,059 square mules. The County has three fill-ilin-ie elected commissioners, eiac1` senviing four-year terms, %to are elected, Fill -large. Elaily administrative c uilies ane overseen by an appointed COL rally Admiinistrallon, while tt e Board of Commissioners sells policy, adopts the arinual budget aric passes ordinances in accordance wit[ stalle law. 11f a financial reporting eriiiiy, Desc1` a ilea County, includes all lk rids of Deschutes County, as well as all of its componerii L nits. Component L nills are legally 38paralle entillies for which Deschutes Clot ntyj is finanaially accountable. The ClaL ntyj provides a fLI1 range of services including aterifll's patrol and correcilion samicies, consilrLation and mairiileriance of roads and bridges, properly assessment, .fax aollecilion, public health and mental health semiees, land cse planning, pros801.11ion of animinals, election serviices, records n-ainteriance, and oplenaiian of a lancfill and a fair and expo center, aric teginning in fiscal y8Vir 2CICIf1, an R\� park. Blended component units, althoug1` legally seflaralle enVillieis, are, in sutstance, pari of Deschutes County's ciperallions and are included as parr of Deschutes Cloc n4j. Acaoncingly, the Deschutes Claun4l 911, Deschutes ClaLnily Exilerision/4-H, Black 8LftEl Ranch and Slunriven Slerviice Elislricrts are neflorled as Special Revence FMds of Deschutes Courity. Bend Lit nary) CISIEI, Redmond Library CISIEI and Slunhver Library CED ane reported as Debt Service Func s of Deschutes County. The Clay nily utilizes a budget corn n- ittee, aonsisting of t1` a three comimissionens and an equal nurri ber of ci1li2ens at large, to review the proposed bL c get lion each fiscal year. The annual budget serves as the foundation for Deschutes County's finariaial planning and aontnol. Requested t udgets ane sut miffed ion each fund, c epartmierit and aomporient unit county service c islriat. to 1It a Clac nty's Budget Officien appraAn- ately three months rpiior to t1` e t eginning oil t1` a fiscal yeah. The Budget Officer pre flares the rpioHosed t u dget basec on t1` ase regr. ested budgets, but generally with same changes, iv To elf a Boanc of County Comimissionens and the citizens of Deschutes County, Oregon: Ocelot er 39, 2001 and sut mills ill ilei the BL c get Comrriitieei, approximately two miontf s pricer to the teiginning of lfei fiscal year. life County is required to announce in advance and fadd pL t lic heanirigs on the approved t L dget and filo adopt 11 -el t udget by no later elf an L ne 30, the close cif Cjeisaif L ies COL riiy's fiscal year. llf a approriniaileid budgeii is ppierlared by fL nd, c epartmienil arrc aaiegairyl (level of control). All transfers cif apcpiarlriations between ciaiegories requinei approval by elf a Ballard of County Cla rrimissioners. Budget- to-aciln al comiparisons ane Flro� ided in chis neclori for each iric ividL al governmenial and proppiieilaryl furic fon wf ich ari approppiiailec annual budged f as beein adoclied. For elf e Geirieral Fund and the miajor special nevem a fL nds, Ns ciomirlarison is preseniled beginning an page 53 as parr of the reqs fired sL pplemeniaryl informiaiion. All oilf er fL nds are cpieiseinilec in a subsection of tf is neiKlorr, wf ich starts ori page E17. Local eceirieimy Deschutes County is if a outc oor recreallion capital of Oregon. With not le, snaiw.. capped peaks damiriating the skyline to tf a west anc ilf a wic a -opera higf desert exieric ing ilei elf a east, *e beat sly and L riiqueneiss of Deschutes COL riily ciapil.nes the awe of locials and visitors aU e. Cleisaif Lies COL riily is a t usil ling, exciting place where progress and growl f ane hallmia6 s. Beginning in ilf a erarly 1990s and continuing to elf a present, Deschutes County has er) clerienced rapid paipulaiion growtf . This growth is t elie� erc ilei be largely duel io the area's in%igorating cilimialle and year-11101.rid recreation aciKhies. lifer popr,lallion is approximately 153,000, a 31 % increase since 3000 and is pro.jerctled to exceed 240,000 wiif in 20 years. Recreational acilivilies inclLc a dowrif ill and amaiss-couriiry skiing, snowt oarding, fishing, f unsling, f iking, rock-alir ibing, mountain alimbing, whitewater raffling and gadfing. Cleisaif L ies Clounty is the E asi cif c iverse annual events incluc ing the Cascadei Festival of Musics, if a Art Hop, Misters OLtdocin Quili %Show, Casciac e Cf ildren's Feisiival, Rade Rec al Rac c le, Sisters Rodeo, W irileiiFesil, S ririver Sunfesi, Bend Films FesiNal, Racrific Norrfwesi ArnaiMr Golf Tournamerit arrc ife Cascade Cycling Classic. In fiscal yeah 2007, tf e COL riiy's taxable assessed valL a iricmeiased by 9.6%, appino) imiaiely $1.3 billion, to a total of $14.6 t illiari. Formerly a neigion c ependerii an wood prodLcits, pesef ulles County has steadily divensifieic its emplai rrient arrc economiia base. For llf a pass deciac e, Deschutes County f as lead Oneigon in higf ie & riology gra vvi f . NumeroL s companies fromi if ell Silicon Valley, Rortlanc -N ar1ClaL %err Medro and RL cell Mound have nedocalled on expandec here. Many of these ilirms anei small bL 1 extremely innovalIK ell, pnoc L cing nicf e -marked phot ucis from semiconductors io software, msec ical instruments to recreational equiclmiani. TOL risrri in Descf uieis County ciordrit L ileis to if e c iversified economy due filo the at undanciei cif year-round neicmeiaiional acitivities. Thea Clounty is f cimiei io a major miec ical center, c esignaied as a level II 1raL mea center, with rrare than 200 physicians on staff. v To the Boand of COL nlly Commissionens and the cillizens cd Deschutes COL nily, Oregon: Ociiot er 29, 2007 Lang -terms financial planning It a County h as neiarly compleiec a rniajon upgnac a to its solid wasile faciliily, wt ict incdLdes a state-of-the-arl recycling ceniler. This project was fundec with a portion of ilt a $32 million FL II Faith & Credit bored issued in May 2003 and a porl ion of if a $9.6 mullion Full Faith 81 Cnedil bone issuec April 20017. During the ne)t iliscal yeah, ite Clcwnlly will mio�e forward with planning an e)pansion ilei its correctional facility. FL ric ing for this e) pansion is part of cin -going disCIL ssions. In '191%, the County errit Birk ac on a pnogimm to sell ills under -L lilized real pnoperly. We proceeds frorni such activities ane accL miL laieic 10 1IL rid fL iL ne develoclrrieiriil oil faciliiieis io be used llon providing ser%uces io the ciliaens oil ❑esc1- ulleis County. As of June 30, 2007, total assets available for fUtl re capital cevalopment e)ceied 918 million. ThnOL gh JL ne 30, 2001, nearly 80% all 11- a COL nily's E-Iheriff's Office resources wene provided by a serial tax lei y and Fiscal Year 221007 was the ilinal y eiar of the curneinil ihnee-yeah levy. In Novemben 2006, the ciiiaeris of ❑eisc1-Lies County approved the ilonmation of two separate Law Briiloncement Districts, each with a perrrarient taxing nate. BffeciKe July 1, 2001, ihesei county service cisiliicds Lave contracileic wish ❑esc1- L Iles County to provides law enforceimerii seNiices including operation oil the cionnectional facility, courthouse seicL nilly, emergency c isaslleir planning, searat and nescue Orleiraiions, rural police riainol, invesiligation and ilraffic seams. The Fedemal Secure RL ral 91choala and Corn rrL nity Self-❑ellerrr inail ion Act, wt ich prop is ed aprlro) irralIelN ZION oil the Road DEI par merit's resources has expired and has teen renewec for one yean. All this llimiei, IT L.S. Congress is considering a fOLn-year p1- as a OL 1 oil iris source oil revenue. The County has partially rniiigated this loss of revenL a wish a minon increase in 11- a fees c1- arcled all the County's sariiilaryl laric ilill. Several yeiars ago, the COLniy, V1 -e Oregon Derlarlment of Environmental Qualify aric tF e L .S. Geological Sluruey c eienim ined that the groundwater in soullt Deschutes COL rily is all risk ail conteirrination ihiomi nitraieis. Seg eiral solutions io this sillL all ion t ave been c iscussed over the yeans, including upgrades to conventional onsite systems aric new advanced treatment systerr s. Resources for protecting thea drinking water and 111- e region's rig eirs will t e a� ailat Ie from the sale of COL niy-owneid land in ilt a area. In response to legislation designed to maintain the sOKEincy oil the Oregon Rublic Bm rlloyees REIII neimierii System, the County establist ed a reserve fund Ila provides for anticipated future increases in the REREI raiei. As of June 30, 2007, the resounces in 11- is resenne are approximately $7 million. Clash manapemenll policies and praellices. 11ring ilt a year, ilt a CIOL nty's L nresilrictled cast balariceis were invested in accordance wilt lhei County's investrreiriil policy as aL 111- orized by the Board of Clounty Comimiissioners and the Deschutes CIoL nily Investrr eriil Advisory Clorr m ittee. The primarM objective oil investing, as stated in the A To the Board of COL rilly Commissioners and the ciliWns of Deschutes COL riiy, Oregon: Octlot em 29, 2007 irivestmient policy, is ilei preservation of cacliial. The County llreia.wrer irivests fL nds on bet alf of llt ei Clounty aric oihen put lic agencies, as a trL aie% in a manner to eiarri an apcpiapriate y ield while minimizing risk anc meeting the liquidiiy neec s. County monies and monies of oit eir agencieia wt ict it ei County t olds in a fiduciary) capaoiiy, area pooled lon irivestmient pUrloses unless otherwise pnovic ed lon undeir the County investmieinll policy. Balances iri%ested wilt lte Oregon Lacial Government Iriveiaiment Rool are reported as "Clad- aric Clast BqL i%alenta". Clast is also invesiec in t arik cert iliaales of c eposit, federal agency inalruments and comimenoial paper whist area reported as Investmienis. l3eilow is a pnofilei of the IrIVE1511ments al , L ne 30, 2C107. Maiuniiy ranges: 3 months — 24 months W eighlleic av enage miaturity : 14 m anit s Alv enage y kild: 4.98% Risk m anagement. llt a County t i dgels ills risk management activities in two internal aeirviiaei funds. Bach County deirlarlmeni cia%erec by iter iri.urance provided by the InsunanCH Furic makers claymenis into tris fLrid far Workers' Compensaliari, L nemiployment, Geineral Liability, Rroperly C am age and \� Chicle Insurance. TI ird pari N aov enage is rr aintaineic lon paieriiial property dam acre losses. The CGL my self iriaL nes for its t eialtt t enefits aric limits its ED clow re writ a stop -loss policy. For m etc ical/dental inSu rance risk, itEl 9miployee Benefits Ac visory Clomimiiitee plays an active roles in miiriim icing 11t ese oosts. Rerision and ett er post-emplcym ent beriefits. CeSCIt L ies Coy niy provides netirement benefits for itciaei eirrployees mieeiiing the qualifications of the Oregon FILtlic Err ployees Retirement Slystemi (OFIBRS) or the Oregon Rut lic Slerviioe Retinemierii Rian (OFISIRR) both of which ane ac miiriis1leired by it ei Oregon FIL t lic Employees Reiinemeril Boand (ORERB). OPBRSI is a oost staring min liirlle-employ eir defineid t enefit pL t lic emiplciyeie pension plari. OPSIRFI aorisials of a defineic beneifit pnogrami and a deifiried contribL tion porion. In addition to the pension t eiriefits, tt e COL riiy contrit L ies to tt e premiiL m for t ealth/c ental/vision insunariaei for qualifying ra ireies, only L riiil the timie such err rlloyees are eligible to parliGirlalei in Medicare. Awards and acNnewleidgerrents Me Govennmieril Finance Officers Alssociaiiori QGFOA; awarded a Cleirlifioate of Aat ieverrient fon Bxcellence in Finariaial Reporling to C eiaat L ieis Cku my for its comprehensive arinual finariaial report QCIAFR; for 11t e N Gar ended Juries 9(1, 20(16. llt is was the sixth consecutive year itai tta County Ii neiaeiived Itis presiigioLs award. In order to be awandeic a Certificaie cd Achievement, the Ccu my cµ bliat eic an easily readatle and efticieiriiIN arclanized CIAFR that aaiisifiec both gffierally aaoeclied acacu nting clrinciplEM in the Lriiiec Skates of ArrIEMica and applicable legal reicluinemerits. vii To the Boand of County ClorrmissionEirs aric the cillizens of Clesot-t.Iles Countyj, Cneclon: C cltot Eir 29, 3007 A CIEIri ifiaale of Achievers ent is vatic fon a perioc of one y Elar only. W EI t Ellieve It a1 our current corrprat ensive annual financial report aorilirlL es 10 rreE11 the Certificaile of plat- ievement Rroclrarr's negL irerr ents and we will submit ill to the GFC AI to deterrr ine ills eligit ility for anolr ar cera ificiate. ThEl preplarailian of # a compreherisi\ EI anrIL al financial IIEIrlorl on a tirr ely t asis was rr ac a possit le by the dec iaailec service of the entire stafll of 1hEi Finance DepartmEirill. We woLld like to EI)rIIIEIss oull appreciation to all members of the declariment wto assislec aric contributed 10 11t -e prElparation of this nEIrlorl. AcknowlElcgment shot,lc also be cliven 110 llt a Board of Cot, rally Comrrissioners for it Elir irillElrElsil and st, pport iri planning and conduclling the openalians all 11rEl Clot,riN in a responsible aric pragressKEl mariner. Rearlecbul y submitted, Dave Kanner Cot, riily Ac rr inisllnator Marty W y ririe FinariCIG Dineator DESCHUTES COUNTY, OREGON C OUNTM OFFICIALS U N9 ;JCI, 2001 BL BCTBD OFFIC IALS COU N TY C OMMIS�r- ICIN BRA Mike Daly DEirinis Luke Ilam my BariEry A�r- �c BSS OR toll Larigllon HBRIFF Lanryl Blanton COLNTY CLERK Nanay Blankensh ip DI.STRIC11 ATTORN BY Mike DL gan 11RBASU RER Marly Wynne L �r- TIC B COU Rll C harlEisi Fadely APROINTED OFFIC IALS C ounty Adrr inistrallor DcIVEi KanriEir County C OL nsel Mark Rillioc Flinancie Dinedor Marty W y nriEi Internal Audilon Davit Givans Administrative BL ilding 1 1100 N W W a I I StnEiell Beric CIR 97701 ix X Certificate of Achievement for Excellence in Pinanciail Me p c rti ng Prasanl ad 1 a Deschutes County Oregon For ils Camprahlensive Annual Finanaia1 Report fkir thle Fisciall Yeah Ended auna SIO, 2006 A Cerificale allAchievemenl Ni E-mcealencei in I irancial Rhiportingl is presentlec ly the Glomernment Financei Clfficers Associatian oflthe Uniled 8ta w si and Canada to gavennner.t units and ruhl:ic emplaNee re4iv emenl iNstems whose camprehensive annual flnanciall mer oris (C AFRls) achieve the higlhes4 stanidard9 in gaverninenl accauntir g and flrianciall reparling. ce afF,� OFTH /°°tuft h°at� N CANADA APORA COTtON F iiesident SFI" �oC' 441CAi9 Joe Hxacutiva Dirciatoii A AIN A N CIA LJ SECT ION IN 13SPSN 1313N AU []Ill ORS' RBPORII Ja F n 0. F arriga n, CA AI W( sk )I B. Priaa III, CIPAI Clan daa a S. Frank, CPAI Board clil Com m isisioriersi DeschUtEM County, Onegori We tape aLcilleid itEl aciciompanying finaricial staiemeritci of the go�eirrimerital aciK MEISi, itEi business -type acitivitiesi, eiacii- major fLrid and the aggreigatei rerraining 111,. ric inilonmation of Deschuteci Cos, niy, Onegori, as oil and for the yeiar eirided , L ne 3(1, 2007, wt ich ciolleclli\eily ciompnisie It a CIcIL n11y'si basiici financial sitatem eiriis, as listed in ItEl tables of ciarilerils. TF ecce finariciial siiaterr enVsi are ilt a reiSrlonciibiliVy of the m ariagern enil of C eisiclt L les Counbl, Oregon. Our nesiporisiibiliiy ici to expresci oclinions on these basic firiaricial Etatemeiriis ba,eid ori oi.r audit. 91:1 SW Clalonido Suitt 200 Etnd.OR97702 We condi, cited our audit in accordance with generally accierlied aLditing standards in T(I(9,I1)382-4191 the United SVaies of America and Goveinment Audiilirg 51tandardsi, issued by the Him(541)188-1124 Clorrrlinoller General of itEi Lniiec Sltaies. Those slaricardc reiquire t1'ai we Alan and www.beadapa.carn rledorm ite aLcill to obllain reiasionable assurance abOLI whether tle 1linariciial email@bendcpa.aam statemeiriis are ilree of material missllaterrent. An aLdit includes examining, on a 11EIEit t asci, , E is eirice ciupporting the amounts and diE CIICISL nisi in the financial silalementE . An audit also includeisi aSSElsising ilei accounting rlrincipleis Lsied and significant estimates made by' managem eirii, asi well as e\ aluating t1' a o\ eirall firiancial staieiment rliiesieriiation. W ei believe that OL ii audit rlro� ides a reasonat le basiis for our opinions. In CILr opinion, 111'ei basic sitateimeriis referred to ato\el present fairly, in all rnaienial nespecitsi, the res rleciive iliriancial rloEiiiion of the governrr ental activities, 11t e t i. E iriessi-type acitivities, each major fL nd and the aggregate reimiaining fL ric inilonmation cif CIEIE cit L tes Coy, riiy, Oregon, as of L ne 30, 2007, aric tt a respecli\ eI change, in finariciial postillion and clash flows wt ere arlrllicablel, theneof, for 111'El yeiar then endeic , in conform iiy wit1' geirierally accepllec accicL rising principlelE cd It e L niieic S1laies ofAmemicia. Re acicompanying rranagement', discussion and analysis starting on page 5 and budgeiaryl cicimrlarisiori information circ nage, 53-59 ane not a reqs, ireid clan of the t asiicl financial ,iaterrenils W is SLrlrllemieiriiaryl iriformallion required by the GO\Eirrimerltal ACICIOL rilliricl Standards Bciard. We have applied cieidairi lirr illeid r1iicciedures, which con,iisllec rlrincipally of ingLirie, cif management regarding the methods oil m eia, L rem eirii and presentallion oil 11t a negL ired Ell. pplementary information. H owe\ eul, we c id rioll audit it El iriforrniallion aric express rio opinion on it. In aciciordariclel will- Government Audilling Silandarda, we have aleio issued CIL r nelrlori called OcIat er 29, 2(1(17, ori CIL r consideiraiiciri oil ClEisahl.tes County's internal ciontrol o\ eir iliriancial reirlori iricl and circ our '1EISts of itEi corn rlliance will- cieidairi provisions of laws, regulaiicnsi, ccniractsi and grand agreement, -:i and othen m attem. The purpose of Boand of Clamimissionens Clasiah L ies County, Oregon that nerlarl is to dEisiaritEi the siaorlEi of our tesiling ail internal corrinal oven financial replarling and compliariaEi and the re.iulta of chat testing, and noil to Kpia�idEi an oplinion on 111• Ei internal conllnal over financial nEiporl incl or on compliance. -Rall rEiport is an integnal part of an aLdill perlonmed in accordance wiilr Government luaftiing Stanaaics and shoe Id t e aonsiidered in acisiesising the rEMIL Ills of OL n audit. OLii audit was condi ated far 'Ile FIL rposie of forming opinions an the ilinariaial cilatementsi tha11 colleatively aamipniaE1 11r a Coy rig's t aciic finariaial sitallEimierils. The Other SupplEimEirilaryl Data aric 111'Ei Sal Eidule of Expendilunes of FEideral Awards as listed in 111h Ei table of aoritentci ZHU presented fcm punPIaaEia of ac ditional analy siisi and as requinec t y L .S. Clfflice of Management and BudgEit Circular A-13:3, "Audita oil Silaie, Local GMEirrimEirils and Non -Profit Organizations," and are not a nEiquired part oil It basiic ilinaricial alaterrientsi. Pe REiquired SlupplEimierilaryl Informialian, Other SIL Klplementary C ala and # a Slchedc le of Expenditures of Federal Awar& r EN Ei been sig tjecled to the aL diting procedures applied in the audit ail the basiic financial sitatemienils aric, in our opinion, are fairly cillaied in all material rearlecils in nelailion ila the basic llinancial cillatementa taken as a whole. The Introducllaryl and Stailislical siecliciria as lisled in the slatle oil aorilerils have noll been subjecited to the aL c ill ing procedL nEW appliec in the ac dit of II` Ei baciic financial sllailements, and accordingly, we Wpneas no opinion on them. HARRIGAN PRICEI FRONK 8 CO. L LA Certified P L t lic Accountants & ClanaL IVanils By: Candacia S. FnanN - a partner Clclot er 29, '41007 DESC HUTES CC LINTY, C REGC N MANAGEME NT'SI DISCUSSION AND ANALYSIS JUN 8 30, 2C107 As management oil Deschutes County, we ofiler neaders of DeschutEKS Coy nly's financial staterrIGnils itis narraiKe overviiew and analysis of ihei finaricial aciKiiies of Deschutes County for ilei fiscal year endec June 30, 2CIC17. W e encounage readers ilo aorisider If is inforrna ion in conjL nciion with additional infonmation tt al wei have furnished in OL n letter of inarismitial, whicl' can be fOL nd on pages iii -viii of tt is neiclori. Financial Highlights • The assets of DeschLies Coy riiy exceec eid its liat ilities at June 30, 2007, by $136,492,CICIO. Of chis amiount, $61,809,OOCI is invesiec in capital asseis, nei oil related cebt, $9,297,000 is resilnicded fon capital projeictls and det 1 service and $69,341,OCICI is L riresinicted anc may be used to mieeil on-going obligaflons io cilizens and cmec itors. • Notal net assets increased by $116,342,(100; $6,481,OOCI of chis inaneasei is in unnestricieic neit wMEI'ls. • As of Juriei 30, 2001, ❑esc'a ies Clounty's governmental func s reiporteid combirieic ending fund t alanaes of $99,811,(100. 41 As of JA rie 3a, '21007, the L nreserved fund balaricia in if a General FL rid was $6,842,000, whiat is equivalent ilo 28% the General Furic fiscal year'eI(107 expendiiunes and transilens out. 41 ❑esahL ies Coy nay's loncl ienm liat ilities inareasec t y $'1(1,92213,C100, or 9%, during the fiscal year eric ed , une 3a, 2a(17, clrim arily due to 11t a issu ance of $9.5 million of Full Faiih 81 Credii of ligations, $8 million for the comiplei ion of the Solid "ante Facility aric $1.9 million for it a R\� Plark ai tt a Fain & Expo Center. Overview of tt a Financial SHlatemenis This disaL scion anc analysis is intendeic ilo servie as an iriilnoc uciion to Deschutes Coy riiy's t asic financial staterrBrils. These basic financial slalements comprise three components: 'I; government -wide Niriancial statemieiriis, 2) k ric firiancial siaternients and 3) notes io the finarieial slaiemienis. This neclori also coniains othen su ppleimieriiaryl inform aiion in addition to the basin firiancial staleimienis if eimiselves. Governmienl-wide Iriancial stalemanls. Tt a government -wide financial sillatementsi are designed io provide readers Wih a bnoac overview oil ❑eschLtes County's finarices, in a mariner similar io a private-seator business. Tt a Stailemenll of A611 Assetsi presents informiaiion on all of DeschL ies COL nly's asseis and liabilities, with tt e c ifilenerieei teiMeeiri the two raporteid as neill assiets. Oven ilimie, inaneases on decreases in net assets may serve as a L seilul indiaaion of whetter ihei finarieial position oil Deschl ies COL My is improving or deterionating. llf ei 511aterrient cif I cilividesi presents infonmation showing how ❑esahL ies COL My's neii assets changed during the fiscal year ended , L ne 30, 2007. Changers in net assets are reported when the unc eirlying event giving nice to the charige occL rs, regandless of the timing of the relalec cash, or olheir finariaial assets, flows. nhc s, neN erw es and expenses are neipori ac in this siaternient for some iternis, for example, property taxes aric accmL ed �acaiiori, it ai will iieSL 11 in cash illows in fL Il re fiscal perioc s. Gaal- of These government -wide financial statemianis, Stallement of / let / sisiets and Stsulement of 4 cit,iVjfjes, c isliriguish funcilions of ❑eisc'L ies Coc riiy 1f ail ane supcloriec rinimiarily by saxes and inien-goy emnmeinial -5- ❑ESC HUTES COL NTYI, OR 13C ON MANAGEIMBNT'S CISICUSSION AND ANALYSISI U N9 3CI, 20071 revenLesi (gavenrimantal acilivilliaa] frorr othen funcilions that are intendEid to necoven all, on a signiiiciarii portion, of their Misfits 111'11ciugh usen fees and changEisi (1bununess--11yple acitivities). The go�enrimental aci ivities of Descl ullesi County includEi clenenal governrn ent, gGrieral services, public cpiotection, COL rity roads, health and welfane anc ec a cation. -1111- e t L ainess-type activiilies cit Deschutes County include Stolid Waste openaiioria anc the Deschutea Clciu nil) Fair & B�pla Ceriien. -ntEi gcREinrimEirill-wice tliriancial stallEimeriis includEi seven county service districts: ❑eaclullEIS County 911 C.ED, BxllEinsion/4-H CSD, Black Butte Rancir CISI❑, Slunriver Service District, Benc Library) CED, Rac n-und Lit naryl CISI❑ and Slunriven Libnaryl CISI❑. -1II- ese eriiiiles are legally sepanaie but ane incl c ed as blenc Eid corr Klonent unito t asied on Ilt a aniienia dEinicmit ed in 11f a Notes to Financial SlIallem erns ilN ote 1 — Surr mlaryl of Significant Accounting Rcilicies). REiqueslls for copliea of 11f a sepanately iSSIL ed finaricial stallEim Eiriis for tt e county service districilsi shot Id be addressed to ❑esct ullEW Coc ri11) Finance ❑EIrlarl ment, 1300 N W Wall Street, Bend, OR 971701. The govennmeni-widEi finaricial allatemento can be fcu nd on pages 17-18 of this report. Fund financial sitaternenty. A tuna is a grouping cd related accioLntsi 11rall is LSEic to mainilain ciorillnol oven resources that rage been siegrEiclated for specific activities an objectives. Descr utesi COIL rally, 4 a othen allate and local governrr ent Eirilli1iGsi, uses func aciooL rillirig 11c ensu 110 aric c emlonsilnate corn pliarice willt finance-rEdated legal nequ irementa. Bach oil 11f a func a of ❑eaCII' L ies County is classified in onEi of it nee categoniEinr ga%enrimlenial funds, praprietary funds or fids ciary funds. Governmental funds. Clovennmentail tunas ane LSEic Ila account far easienilially the siamlE11 ilLncitioris as govEIMIMEintal activities in tf a clovernment-wide finaricial sllaiements. H awever, L rilike the govennment-wide finariciial statements, govennmeriial fund financial statemienIs fOCI S ori rleal�-tEirm ,inflawa and ouililows of splendab/e resiounciEini, as well as ori tla�lancies of spenaab/e nesounces availat le at 1hEi Grid of the finical Near. Such inform at mla) be useft I in evaluating a government's near-ienm firiancing neqL iremlents. Because ilf a focus of gchEirrimlEirillal furic a is nanrowen ilf an itai of the govennmlerii-wide finaricial siatements, it is useful to compare the infcuimation prenienilEid far govetinmenta�l tunas with similar information presented for governmenllal activities in iI'EI govennment-wide firiancial statements. By doing so, reacEirsi mla) bellier undElrstand it El long. -Ileum irrlplacit of the governmIElCli's rlear-ilElrm financing cecisions. A reciariciliation 11nom tt a Goy ernmleriial FL ric a Balance Sheet to ft a Govennmerii-widEi Sliatement of Net Assets and a reconciliation from) the Go�enrimleriial Fc nds StaiEirrkirii of RevenuEIS, Bxperic itures aric Ctariges in RL nd Balances Ila the Govennmlerii-widEi StallEirrEirii of Act Kiti0a have been iriciluded in this report. Deschutea ClcL nil) reported acii%iiy in 81 indKic ual govennmental fL nds c uring the 1liscial yean endEic June 30, 2007. Informaiian is pnesenied separately in the governmental funds Balance Sheet and in fte governmental func Sliatement of Reverll es, BxPlEiriditures anc Changers in Furic BalariciEW ilon the GerlGral Furic and ilfe County's mlajorfLrids QSI'Euiifil's OfficEi, Mental Healit, Road and Rroject ❑EREdopment Funds). Data from all oilf er governmental 11L rida anEi combiriEic inta a single, aggregated presentation. Individl al data ibn each of these non-majan govenrimenial funds is clrci%iced in ire form oil combining sitaternEiriis in itEi "OilF er Supplemlentaryl Data" seciicin cif it int report and in ihG buc clef to actual companisiari schedc les. ❑enicr L Iles County adopts an annual t L c get for Gacr oil its funds and a budgEiiaryl corn parison statement r as teen provided for eacr to demonsinaie corn pliancE1 wish its anrw at budgEli. The Basic Governmental Furic Finaricial Sltatem enisi can be fouric ori placles 19-22 of this nerlorl. 0 DESC HUIES COUNTY, C RIEGON MANAGEMENT'S DISIC LISISIION AND ANALNSIISI JUNG 30, 2aC17 RIIiorlriellaryl furic s. C escF L IIEIS County rn aintains h O c ifileiierll types of pinorlrietaryl fL rids. Briienrinise 111. ric s arEl L SEIC lo repari i t a same funcitions as business-ty Fle Elclivilies in the gM Elrrim EIn1-wic a firiancial statem Elnils. Deschutes COLMY L SEIS enterprise f1. ric s 11a account for its Stolid Waste aric its Fair 81 Bxpo CIEIrillElr clperallions. An in1lElrrial service fund is an EICICIOLriiirig device used to acicumulaie aric alloclaie costs internally among CesclhL les County's various funcltions. C EISCIF' L ies County uses irillElrrial sermice furic s to aCICIOL rii for its building, ac m inisllraiive, financle, legal, personnel, infclrmation lle& riology aric insurancle ser -Aces. BEICIEluse IIF ese services predomirialely t Elnefill clovernm ental rather than b1. siriess-type funcilions, they have t een inclL c ed witt in governmental acllk ME1S in the governrn ent-wide financlial statem Wils. PlropniEliaryl 11L ric s finariclial siaternents providEl similar, but more detailec , informiailion as the governmienll- %ic a financlial silaiemieriis. -nI• EI propnieiaryl fund finariaial stallElmeriis pnovic a infonmation serlarallely 11on the Solic WasilEl and the Fair & Bxpo Center clperations, both of whiclf are considElrElc to be major funds oil CeschLies CICILnily. The irillerrial ser -Acle furics are cornbinec into a single, aggregated preseriiation in the plioclriellaryl funds financial statemienils. IndividL Ell fL nd data for tf a intennal Seniice fL nds is pnovidElc in the forma all combining sllallemenis in the °01hen Supplernenllaryl Celia" section of t1 is report and in the bLdget to actual comparison schedulElS. llhe Basia Proprietary Funds Financial Stallemieriis clari to found on pagEls 23-29 of this report. Fiduciary) 111. ric s. FidL aiary funds are used filo account fon resources F eld for the benElfit oil 4 ird clan iE1S. Fiduciary) fL rids ares rioil reflected in 11f a govElrnmiElrlll-wic a lliriancial stallElm Elriils becaL SEI the resources of tF ose func s are not a� ailat le to support ❑EISCIh L Iles County's awn programis. 111- a Basics Fic uciary Funds Sllaiements clan be found of pagEl 2EI of this report. Notes ilCl Ill'El financial slaiements. ThEl nol1E1S provide ac c itional informiallion that is essential 10 a 1101 understanding of the data pnovidEld in 11f a government -wide and fund finarlaial S11a110meriis. The notes to the financial stailElmElnlls can to fouric ori clacles 23-90 of itis report. Other infcmmiation. In addition to the basic finariclial stallElmerlis and acicompariying rioies, this replan also presents as requirEld SL pplementary information, 111' EI t L c getary comparisons for ihEl General FL rid and major special revenL EI funds. RegL fired SL pplemieritary information begins on page 53. -nr EI ciarrit ining statem enils referred to at M EI in connElCltiori willl- rion-major governmienllal fL nds and infernal ser%iiaEl funds are presented in it a "01hen SIL pplamenlary ❑aila" secilion of this iiaporl . Gcivernmient-w ide Financial Analysis � ell assets, at a SpElClifiCl point in tirnie, serine as a L SElful iric icator Cif an entity's financial posiiicn. In the aasEl oil Deschutes Clounty, aSSElis exceed Hat ilities by $136,452,(100 all , une 30, x(107. Forty-five percent of ❑EISCII' L ies County's nEli assets reKpiEISEIrii its investor enil in capital assess eland, infrasirucllL re, buildings and eqL ipmienil; less the related outstanding debt iSSL Eld to acquire 111' CISEI capital EISSEIIS. ❑EISCII" L Iles COL riiy uses Ill" EISEI ciarlillal EISSEIIS 10 provide SEIndiClElS t0 cillizenS and It ese riell assets aliEl noel a� ailat le far future speric ing. Althougr ❑ecl& L Iles CICIL nlly's investment in ills ciarlillal assells is neclorled riell of rEllated dElt 11, the resOL rclEls needec 11a repay this dElt i mIL st be provided fnciorl 0111' EIr SOL rcEIS, as IlhEI ciarlillal EISSEIIIS will not be IigL idated llo ser -Ace IIf e c ebil. Sleveri pencierii Of 11EISC11" L Iles COL riiy's net assets ane nestriC110C for L SEI in its lorig-ilenmi capital projeclts and det 1 service regL irern ents. The remaining fora y-eigt 11 perciarill, $63,341A,OCKI, of ClesahL les COL rilly's nail assets may be used 10 meet the COL rily's ori -going of ligallions to aiiizens and creditors. -7- DESC HUTES COUNTY, OREGON MANAGEMBNI'S DISCUSSION AND ANALYSIS L N 8 30, 2007 As ail . une 30, 2001, Deschutes Couriiy imports positive balances in all lhnee aategaries oil net assais (capital assets rieil of deki, nesiricted and Lnnlesiricted) fon the goveiinmienli as a whole, fon tFe governmental activiilies aric the business -type aciKiiies Deschutes COIL nty's net assets increased by 116.3 million dL ring ilhe year endec A ne 30, 2007, allowing for tr a re paymlerlll of loing-term) debt arid increase in alperaling and capital reserves. INCRBAS8 DUB TO GIOVBRNMBN-nAL pICI1 l\j l-nlE�cl 41 DLIEI 10 s riiiaipated iniclneasEls in raffle of Elmiclloyer conilnibution for the OIIElclon Public Bmiplciyees Retirement lrIy stem pensiclni plan, th a County esiak lished a IIElsElrvie func in 2002. TF e fL rid balaniclE1 incnieE sElc k y nearly $1.1 million in fiscal year 2007. 41 Sunriven Service Districil, a blended componierii L nii of # a County esis blishec , L ly 1, 2402, plans io inaneasE! its reservies io improve its ecloniorniic stability. During fiscal year 200, He reseRIEls inaneasec ky $2,14,040. 41 Bfileciive , L ly 1, '41003, tf• a tax m 1e for Deschutes County 911 CIaL my Slerviiaa I]isiniclt's tax rale was increase( to build resources fon fL iL iie technolaclical upgrac es and siaff 1letentioni. As a result, its niei assets inaneasEl( k y $8591,0(10. This $.09 local opilion levy exclired J L rie 30, 2007. 41 lla)es levied and used for the reclaymient of general obligation kanids resulted in an inicrleasE! io the County's rieil assets of 10.2 million. 41 In order to rreeil future unforeseeable nicks, the COL riiy's charges open iinicl furic s for F ealth benefits, general liability, pnocledy damagEl, vehicle, wonkers' corripensationi and unemiploy mien: insL ran CIEI. MeasL res to ciciriiIiol inM rance related ciosts hENG resulted in an increase! to the insuilaricle funds' reservers! of 13.71 million. -8- GaveirnimewilW aallivitics Busineicis-INpIc adiyillie91 Natal 510017 20(16 21IIOl� 200(1 '.10(17 21(10(! Assels alher lhari caplital assets gl 98,6916,739 91 911,117,2Ek $1 271,8713,9371 $I 28,432,86CI 91 126,9171(1,272 $1.1'19,59(1,'1:14 CaiplifalaissErls 919,939,73(1 912,666,742 9'I,�a1,297 36,50,1386 171,<I3EI,9f171 '12%269,1.18 TallalEISSEIIs 194,632,E 6f 18:1,784,030 79,21714,71914 65,a3'1,214EI 233,w -0i, 2k 8,81'„2912 Long-lemmliabililiesaulstariding 71EI,136,�83 71E1,f521,3Ek 491,1713,7178 39,835,2121 1271,3'I(1,2EI'l 116,;IEI7,5915 Cllhemliabililies 9,2919,391(1 9,2X1'1,522 4,855,1214 3,085,35E 10,144,514 '121,;IIEI,8771 Talal liaibilifiEis 83,4215,EI713 E15,7183,880 54,(12EI,9(12 42,9210,E 7E1 '1371, 54,715 128,7Ck ,402 NEit aissErls IrivEistec in capital assets, nEit cif rElafEK cabl 48,887,1001 4,2,809,'11,1 12,9121,494 12,330,714 01,808,594 55,2Iaf,E12i9 REISIMiclEK 21,2912,3091 -,1,215,EI21 7,(104,4(12 3,821.1,723 9,29E,7110 6,(138,3 4 UnneisfnictEK 601,027,183 52,EIM, 11� 5,320,030 5,951,233 E5, 347,220 I8,86E,EP71 111old nett assets $11'1 1,200,9921 91 91E1,01(Ia,15(1 $ 215,249,8912 $I -,12,'I-I(I,E7CI 91 '136,452,4Ek $1 1210,1'1(1,8210 Deschutes COIL nty's net assets increased by 116.3 million dL ring ilhe year endec A ne 30, 2007, allowing for tr a re paymlerlll of loing-term) debt arid increase in alperaling and capital reserves. INCRBAS8 DUB TO GIOVBRNMBN-nAL pICI1 l\j l-nlE�cl 41 DLIEI 10 s riiiaipated iniclneasEls in raffle of Elmiclloyer conilnibution for the OIIElclon Public Bmiplciyees Retirement lrIy stem pensiclni plan, th a County esiak lished a IIElsElrvie func in 2002. TF e fL rid balaniclE1 incnieE sElc k y nearly $1.1 million in fiscal year 2007. 41 Sunriven Service Districil, a blended componierii L nii of # a County esis blishec , L ly 1, 2402, plans io inaneasE! its reservies io improve its ecloniorniic stability. During fiscal year 200, He reseRIEls inaneasec ky $2,14,040. 41 Bfileciive , L ly 1, '41003, tf• a tax m 1e for Deschutes County 911 CIaL my Slerviiaa I]isiniclt's tax rale was increase( to build resources fon fL iL iie technolaclical upgrac es and siaff 1letentioni. As a result, its niei assets inaneasEl( k y $8591,0(10. This $.09 local opilion levy exclired J L rie 30, 2007. 41 lla)es levied and used for the reclaymient of general obligation kanids resulted in an inicrleasE! io the County's rieil assets of 10.2 million. 41 In order to rreeil future unforeseeable nicks, the COL riiy's charges open iinicl furic s for F ealth benefits, general liability, pnocledy damagEl, vehicle, wonkers' corripensationi and unemiploy mien: insL ran CIEI. MeasL res to ciciriiIiol inM rance related ciosts hENG resulted in an increase! to the insuilaricle funds' reservers! of 13.71 million. -8- DESC HL TES C C LINTY, C RIEC ON MANAGEMENTS C ISCUE S IC N AND ANALYS IS ,, L N E 30, 2007 IN GREASE DUE TC BU%SINES(-:I-l1YPE AC-MVIMPS 41 Ch imerlt year acilK ilicsl oil the Counly's slalid waste enterprise rlro% ided resol, aces ilo irmlleaaa its reserve, by $2.4 mullion. EIL al• rEISElmies aIle naciasls E rye to fl. rIc lhEI future coslsl a slsociated wish the closure and postcllo:lure 116quirementsl of the landfills. 0138011 U113S COU N TY'9 CHMIGE IN N 97 ASEMISI Expenses: Clenenal govern men I GavernmentaI aclivities 0usiness-typs acilivilies lolal .1,57(1,960 1,036,740 2007 2006 2007 20061 2007 2006 Pnogr m nevenues: Rublia palectior 39,055,433 35,536,067. - - 39,055,433 Changes fon sendces $ 40,805,205 $ 39,707,159 $ 10,421,247 $ '10,059,451 $1 51,226,452 $ 49,766,6'1-1 Openating gnants and Feialthand weHaim 23,923,725 2.1,977,467 - - 23,923,725 contributions. 24,221,298 23,433,909 '106,808 159,660 24,328,'106 23,993,56SI Capilal gnants and Inlenest on long-'lerm debt 3,212-1,88a 3,.170,841'x1 - 3,221,88(1 contributions '1,99'1,8'18 '1,0'15,624 - - 1,991,898 1,015,624 General nevem as: Fain & expo can len - 4,2791,27(1 4,'160,993 4,275,270 Flnapedy11ases 14,197,259 4(1,749,(123 2,(1'13,593 2,072,731 46,210,852 42,82.1,754 Othen taxes 3,2199,895 3,283,905 - - 1,299,895 3,283;909 01hen 4,216,'154 2,749,020 1,317,431 961,050 5,533,585 3,7'10,(170 Total revenues '118,731,629 '11(1,938,61 a '13,859,079 13,252,895 132,590,708 '124,19'1,939 Expenses: Clenenal govern men I 2,570,960 1,(136,710 - .1,57(1,960 1,036,740 Cleneralsemices 21,590,56CI 214,714,575 - 21,590,560 24,711,975 Rublia palectior 39,055,433 35,536,067. - - 39,055,433 35,536,067 ( aunN raads '13,36CI,(174 '14,362,681 - 13,360,071 '14,36:1,681 Feialthand weHaim 23,923,725 2.1,977,467 - - 23,923,725 2.1,977,463 Elducalion 1,2'171,999 :1,196,665 - 1,217,999 1,196,66:1 Inlenest on long-'lerm debt 3,212-1,88a 3,.170,841'x1 - 3,221,88(1 3,370,8421 Scdid waste 7,C133,143 5,908,717 7,(133,'143 5,908,743 Fain & expo can len - 4,2791,27(1 4,'160,993 4,275,270 4,160,99-1 llotalexpenses 'IC14,94a,63,1 102,195,037 11,3(18,413 1(1,069,740 '116,2x9,044 112,264,773 Increase in net assets before llranstlens '13,790,998 8,714 3,6a3 2,550,666 3,183,155 '16,311,664 11,926,7581 liansfei�s 1584,956) (48°1,23(1) 584,556 485,230 - '13,21(16,442 8,2158,373 3,135,222 3,668,3891 '16,311,664 11,926,7581 Nut asssets, beginning 98,CI(1(1,'15(1 77,477,187 221,'11C1,670 18,442,285 12a,'110,82CI 95,9'19,472 Restalement- in'tasiruatune - 12,264,590 - - - 121,264,990 Nell assels, beginning, nestated 98,(100,15(1 89,74.1,777 22,1'10,67(1 .18,442,289 120,110,82a 1018,184,062 � el assels, ending 91 -111,206,5921 $ 98,(100,150 $ 29,2145,892 $ Zlj-1(1,67CI $ 136,452 84 $ '120,110,820 -9- DIESC HUTES CCIUNTY, OREGCIN MANAGEMENT'S DIE C UE S ION AN 0 ANALYS I.c J U N 8 30, 21007 9xrjersea anc Rnagram Relvenues - Govennrrlental Acliviliesl 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 a ®9npenees ■ Reve n uCi,, General General ! e rmice! Put Iic protec ian Clounty road! Healtl and EClllcatl011 Interest on long - government N alfare term debt Relvenues by Souncle •• Cloverrmcinlal Acltiviticiv R roll art)ta)ies 37% (lall ita aon...__.._... 2N Cltt e r taxes 3% Operating gnants and contribution; 20% 10 - Cit arges lorserviess 4% tt er 1% DESC HUIES CCU NTY, C REGC N MANAGEMENT'S CISCIIISSION ANO ANALYSIS JL K 8 30, 2007 Expenses and Firci pram Revenues - 9usiness-type Activities g,1o0 8,000 1,000 11,000 1,004 ,1,001 3,001 7,001 1,001 1 tl Enpanses tl Pra gram reg ien um s z,t IN Sc lid H ias to Fa it and enpo center Revenues by 9elunce •• Business-tyrle Acllivillies charges for services 7-0ai Ott or 10% .Ineilatingl 91nants and contrit utions 1'% Property tames 15% DESC HUTBS COUNTY, OREGCIN MANAG9MBNT'S DISCUSSION AND ANALYSIS L N 9 30, 3007 Financial AnalMsis a1 ilhe Cot, ntM's Funds Deschutes County uses fL nd aacoL riling lcl ensL re and dernionslnate comipliaricEI with finanae-related legal requirements. Governmental i)1. ric ci. I f a focus ail Descr L 11EIsi County's governmental ft, ric si is to provide information on dear-tElrmi inillaws, outflows and t alances of spendeit le resources. E L of informatior_I is useilL I in assesciing Des& L IEls Clounty'sl finanaing regL irernenls. In parr iCIL lar, L nreaer%iad IL ric balanae rrzy serve as a useful mieEISL re of a government's net resources availablEl for siperic ing as of 1hEl end of the iliscial year. As all une 30, 2407, $59,871,000 is tt a reported combirlElc ending fund t alance ilor DesCIt L Iles COL nN's governmental funds, a niEii increase of $14,3102,Oaa fromi June 3a, 2006. Clhsinges in 1hEi fund balances of the major gov ernimiental fL nds aric Cil 111' El other clovernmiEinial funds wElre: MPIJOF • General FL rid: increase oil $12,000, IElss1f an 1% • Sheriff: iricriezise of $455,000, riearl} 20% • Mental Health: decrease of $459,000, nearly 14% • Roac : iricrlElase oil $386,000, EI% • Project Development: dEicrieasEI of $'1,342,000, nearly '19% OTIf- BFB • Nonmajoil special revenL EI: incrEiEISEi of $4,9913,00(1, 17% • Nonmajoii debt sEIRiicie: c ecrease of $172,824, 13°0 • N onmajor capital projecit: increase of $390,00(1, 135% As of June 3(1, 20(17, the fund balance of Descl L les COL n4l's General Fund is $6,843,000, all L nreseRIEic . One mIEMSL rEI of tl• a GElrieral Fund's IigL idity is the relallionship oil bo# # a uniieservied and the total fund t alanicie to the Fund's total a) penditures. The lurid balanicie EIS of L rte 30, 2001, for the GElneral FL nd is 00% of tollal GElrieral HL nd fiscal yElar 2007 ED penditures and 28% of tollal GElrieral Fund fiscal year 1007 comibiried expenditures and transdens oull. CIEIsahL les Count�'si General FL rid t alance incrieased by $12,000 dL ring # a ilisaal yeah enc ed , une 30, 2007. Mariy offsetting faclors conIrit L IEI to I is change. Property tax reveriL Elsl and recording fees clenerated by the Clerk's) Ofllice acinlliriL a to provide resources for the operations of t[ a major activilliesi accounted for in this fL nd, such as the District Pttorrie�'s and the Assessor's Offices and allowed for a one-time transfer of $1 rnillian to a special revenue fund estat lished in fiscal year 3007 as a general capital reserve fund. T 17 EI significanI dElaiiease in the fund balariae of ill a Plrolacit Development ilund is bEICIaL SEI $1 million of ilinancial resources wEire L sec to aagL ire real properl y adjacieril to # e COL rily's Klublici safety camipus. The nearly $5 million increase in fund balances) of the norimajor spEICIicll revenue IL ric s include I a $1 million lransifer from the County's General FL nd to its GeriEiral Clarlital ReseRIG HL nd, an incireasEI of $1 mullion in the PIERS Reserve Fund, whi& WEis Eistablisil• ed IICI ciffkil aniticipaled full. re increaseci rElquiiied for the Col. nN's declined benefit reliremierit plans, and ari iricreasE1 of neanly $70(1,00(1 in * EI CICIL n4l's 911 orleratling 111. ric, as a result oil its serial IEivy. The net inanease in tl• a aarlillal prajeclls fL nds is due lo resources provic ed by issuanciEl of debt for L ID projecis, $1,077,000, les a the resourcEisi expendEic on capital projecits. 12- D ESCHUTES CC LINTY, C REGC N MANAGBMBISIT'SI DISCUSSION AND ANALYSIS J U N 8 30, x(107 Rraprietary funds. 11F a infarmlalion pnesenlec in the proprietary func s siaiemlenl is similar 10 if Eli in if e government -wide financial staterrlenis, t ull providEls greater c etail. At , L ne 30, 2(107, L nresiricted net assElts oil it a Solid Waste ❑epartmiE1nll wene $4,66'eI,0(10 and ilon IIF EI Fain & 8xpo ClenllElr were $698,CI(10. ThEl operations of IIF e Solid WaSIG Department provide the nesOL rcles whicif will be used in fL iL nE1 yeans ibn it a cllosL re aric Glosiclosune costs associated witt the lark fills. General Fund Budgeialry Highlights Thene were rio differences, other lhare appnopriallion transfers, tetween ihE1 GErleral FLric budgEli as originally adoGlled and tt a final am Unded t L c get. General Fund EiciL al revenuEis E � aesc ed estimlalec ne�enl.es by $934,000, 4% of 110 amount tLcgeted. AssLrriplliclns used far esiimaled revenues arE1 generally conservative and aciL al revenues normally exclEiEid the aMIOL rlis budgE sec . The aciL al nate of increase in it a assessed value of real property exceeded estimates L sed and acicloL rills for nearly $400,OOCI of if is variarlclE . The COL r11y's earnings nate on ills investmiEirlis exceed esiilTlallE s aric acicoL rills fon $200,000 of tt is variance. ThE State of Oregon allocates amlounts rE ClE ived for arriusemlent c evices, liquor and cigarette taxes anc if -Else iternis account far $130,000 oil the variance. Sevenal authorized positions wene L refilled ir1 the Assessor's C fIlice dL ring the year, conirit L ling to pensonrlEll costs being $2EI0,CI(10 less than appropriations. -Pe District Attorney's Cflice dociument imiaging pnojeci was budgEllec far fiscal year 2007 was deferred io fiscal yE1ar 2CIO8 cioninit L ling �aniance in the miallEerials 81 services aaiegory. Capital Asset and Debt Admlinistreilic n Capital Asseils. Deschutes Clounty's iri�estmient in capital assess far its gch E rremienial and t L siness-type activities as oil JureE 30, 2CIO7, is $1147,337,000, riell of accumulated derlreciiation. This investment in capital assets iriclludes land, built ings, equirlmerli and infrasinL clture SLCI as roac s aric t ridges. Addiiiorial information on ❑escl utes COL rlly's capital assets is includElc in Nate II1.0 on page 3E1 of This report. Long-term debt. As of , une 30, 2001, Deschute;l CIcIL nty's OL istandirlg bondec c ebt was $105,(179,(100. C f Ilt is, $1C13,599,(100 is backed by ihEl full faith and credit of the County and $'1,48(1,0(1(1 is SPIEclial assessmerit debt fon which 111- a CIaL my is list le in ihE1 event of default by it a property ownElrs sut.jeci Ila the assElssment. GElneral abligalion bands OR Lawl GavunmElnl pensian bonds Rull Ult & cnedil abligarlion 9pElciEll aissEissmlenl dE1b1 welh gavennnI lnla l cornmitmElnl Tallal nEd aissels DESCHlJTESl COUNTY'S OU IISTIANDING DEBI Ba nds Gaverrimenillal milivillies a usinicss-type acclivities 701.11 11003 1100(1 11003 '1006 '1007 11000 $ 'IE1,97k,4(17 $ 211,181,0<I4 $ 'IR955,0(la $ 211JA5,(10a $I 38,9219,4(171 $ 421,31'ICXI<I4 '121,3719,910 '121,421,430 - '121,31uiia '121,421,4<10 34,29<I,131 39,4841,'IEI2 iEi,a,9Eixi9 8,695,EI<I8 921,29(1,0(10 44,14(I,a(10 1,4719,9211 639,3213 1,4719,9215 639,3213 $ E171,(183,4'1<1 9 619,3218,693 9 371,991,9219 $ 219,81(1,838 $ 109,0719,214.1 $ 99,539,491 -13- DESC HUTES CC LINTY, OREGC N MANAGEMBN n'SI DISCUSSION AND ANALYSIS J U N 8 30, -21(107 ❑escl Utes County's bondEic debt inaneasec by a net of 915,. 40,(100 do ping tF a fiscal year. It is is primarily due to the issuariaEi ail $9,61,,0CICI oil boncs for ITE1 camipllellion of the Solid Waste Recycling Facility and ilfe RV Rank at tr a Fair & 8xpo Center and $1,0771,00(1 tlon a Local ImiprovEimEiriil District projEicd less ilf e rEipaymienil of $jd,'1,2,CI(10 ail existing debt. Moac y's Investors Sermices has assignec a credit railing of A'1 to ❑esar a tes Coc riily's full faitr &I credit obligations and a credit rating oil Aa3 to its gerieral obligation bonds. State statutes limit tr a amount of general obligation dek t a govEirrimiEini al entity may icWL a to '9I0/a of its real mianket vale e. Wilt real market value all $128.4 billion, the U rrent dekt Iimillation for ❑esat rtes Cloy my is $1567,578,000. It a County's current general ok ligation of $38,f129,(100 represents only 7% of this limitation. Adc itional information on Deschutes Clcw nty's long-tEmmi debt is incdk ded in Note III. F. an Mages 33.41 all it is nerlorl . Frey Econom io F actors and BL dgets Information llor 11he Futlure It a econamiy oil ❑escr wiles County has been rabust, esrlEicially in residential and camimercial constrL alion. ThEi current slovuing of tF a real esilate market througr out the country f as affected Deschutes C CIL nily but all indications are that the County will ccntinue la have one of tr e r ighest growth rales in tt a aoL nlryl. ItEi County's taxable assessec value is E1Xrlec1lE1c to increase from Fiscal Year 20(17 to Fiscal Year 2008 by 8.221%, 11a approximately $15.8 billion. RequeEdIs for Information phis ilinancial reparl is c esignEic to provide a general overvievu to those parties interested in ❑esar 0 9es Coy nty's finances. Questions concenning any of the information provided in it is report on reqs gists ion adc illional infonmation should be adc ressed to Descl Utes Coy My Finance ❑epartmient, 1300 NW "all Street, Bend, OR 97701. -14- BASIC FINAN CIALJ STATBMI3NTS UESCH UTES COUNTY, OREG C N STATBMBNT OF NST ASSETS J N E 30, ATM ASSETS Cunnent asscisr Cash anc cash equivakinls InvEislrnieinlsi, al markEit; plug accWUEid inlenesil REislrialec aacih TaN es nEicEiiv ah Ie Aauounilsi neacivabic NatEi;i anc aanilnacia nEiaEiivablEi, rlei oil alllawanae AssiessimonIs neaeivatle Pimplaic eapEinsies InvEiniar)l llaial uwmEinl asisieis Mar as9Eitsi Capital amerls: Capital ameds not bEiing ceplucaialEid: Land Camitnucdion in pnognEissi Capital aacieilsi nei oil aacumulailec deplrecialion: Infnasrinuclun I Larl( imFlrcivemEinilci Buil( incl anc implrcivemei W SquiplmEmill and V61hicilEis Tatal aapilal asa dsi 70tal 81ssleIISl U IAB IL ITIES Cunrent liabililiesr Aauaunls playable Aaunueu InterElcit Duplosiils UneannEid reivenwEis Cunrenll partian oil long-tEmm tett Taial curnEin'l liabililiEis P an-curnEin'l IiabililiEis: CampEinsalEid �it:ieinciEis ani( neilireie llEialih Long lenm ( ebl, ned of uurminl plor ian Aacruec claims payabic Aacrucc landfill alasum aasis !!anal nan-uuimcnil IiabilitiEis Told liabililiesl Nell Mccitsl ImEislec in uapliial amErls, nct all relalEid c Eibi Reslricrlec 1cm: Capital pnajEiais Debt semiaE1 Unlnesilrialec Tcrlal net asserts Phe nodes .lobe financial sllademends are an inlegnal F artaA this statement. -17- Gov errimenllal Acrtivillien 1 2(1,4 E18,329 54 ,4� 4 ,6(I'l 19,3171 zaa71,84 9 21,9171,34 '1 9,a91,41'I &14,810 16,716 79x,9218 (16,499,3'12 Busriricus •. Typle Aativ ities $ 6,� (10,891 19,(IEI'I ,(187 80,<I3EI E126,231 171(I,EI31 20,3351,39E1 Total g .IEI,899,2�10 73,9(19,6EI8 19,3217 2,198,185 3,993,5712 9,0°'1,4'1'1 6134,810 'I E171,94 7 792,9x8 '112,798,068 12,237,423 1,534j81 13,771'1,Elan 1'1,199,:1ai 19,1,719:1 213,319,888 2,E125,4 '1(1 49,;:16(1,4 714 51,3a51,E19E1 99,5139,713(1 19� ,EI3,21,4 69 4 ,(164 ,2.171 a73,a51a ' 10(l"WE11 863,7139 4,314,35Ia 51,419,992 1,893,9(11 'I EIA 2EI,932 '1(1,4371,5134 18,9 8,99a 3,693,899 91,4(11,2 71 39,2714,794 2,'133,3,212 '197,4(13 6719,1 El,I '1,845,1717 4,895,12 6,822,6710 �I8EI,32�I (14,4'19,238 31,'1'11,49(1 2,74 8,4'13 - - '11,973,5158 714,010,'1x'1 451,173,7178 E113,425,871'I 54 ,a28,902 4 8,EI871,1 all E193,63(1 1,° 9� ,E17EI 8(1,(1271,'1 84 y 1'11,,1100,9921 '121,9,11,494 EI,'11 El, 388 8EI8,014 ",X1,036 $ 09,24 5X12 1;1,(193,4 09 '16,9719,71271 23„ 1'19,88(1 13,102,5144 68,3'171,4.14 '1 ,1,963,999 1471,33(1,9(171 22171:1,9071,299 El, '1971,94 9 4 aa,5,r 9 '1(Ia,,i as '1,3� 2,8W EI,'199,5EI7 14 ,271a,6716 71,'110,99.1 'K11,750,1130 2,74 8,4 '1'I 11,9713,519EI '1213,184,(199 137,4 T ,379 (11,(108,954 EI,EI'14 ,a18 -1,4 821,892 69,34712'e1a I 130,4521,4(14 DESCHUTES COUNTY, OREGON SIIIAIIEMENII OF ACIINITIES1 RCIR THE YEAR 9NCI90 , UN9 30, WK171 The nodes to Nle finan cial sllademiends arse an integlral par oA phis s latemiend. -'18- Net (E)inerise) Revenue and Pnognam Revenues Changes in Net Assets Fees, Fines and Clperatingl Giants Capital Giants Clhaugcsilor and and Clovernmental Business -type Actluities Expenses Services Conti ittitle ns Contributions Alc9ivities ActiAlies total Govei omental Gene ral government $ 959,190 $ 196,941 $ - :I - $ (998,249) 9 $ (598,249) Gen (naI services 23,288,330 13,064,678 3,298,352 5,377 (6,279,923) (8,279,973) Putlia protection 39,099,433 5,838,521 3,788,304 1!1'11 (29,899,167) (79,655,167) Cauntynoacis 13,388,074 15,308,589 97,809 1,985,880 3,891,324 3,891,374 He altham(Iwelfare 23,931,725 1,913,531 16,998,822 - (2,893,372) (3,053,372) Education 1,217,999 1,8 22,945 190,011 (5,043) (5,P13) Intenestand tlscal chargle9 3,231,880(3,721,880) (3,221,880) 'Iotalglavennmentalaativities 104,948,631 48,805,209 24,231,298 1,991,818 (37,922,310) (37,922,310) Bus iness-type Solidwast( 7,833,143 8,221,483 30,000 - 1,208,340 1,208,340 Fain and E)ipo Clenten 4,375,270 3,199,70il 86,808 (1,988,698) (1,988,898) 11otaltusiness-tlneactivities 11,368,413 18,421,2,17 166,808 (788,358) (788,358) local Des ahutes flaunty $ 116,349,044 $ 91,226,493 $ 24,328,106 9 1,991,818 (37,922,318) (788,358) (38,703,668) Gene ra I revenues: Tia pies: Property I taxa s , lei lied for 91( n eaal pt nn a set 35,894.193 25,89 ,1,193 Property taxa s , 1w lied fon s t erifl a e rvice s 19,368,018 15,368,010 Property I tax( s, le�iied for t anded (let t 2,935,056 2,813,593 4,9,18,649 Than s lent na a m ta) i 3 ,299,89 9 3,299 ,895 Ea noingsanhestm(nts 4,250,134 1,334,389 5,574,513 Interfund equity tlansfen (6,816) 6,016 - lossondisnositionatcapitalass(ts (27,950 (12,974) (,16,928) Translens (584,996) 984,556 lotal91eneralt&ienuesand hams'tens 91,128,793 3,915,580 55,044,332 Ct ange in net assets 13,206,,142 3,135,222 16,341,664 N( t ass( is - be9linnin9l 98,008,190 22,110,678 120,110,820 N ( t assets - ending 9 111,206,992 $ 29,345,893 $ 136 ,192,48,1 The nodes to Nle finan cial sllademiends arse an integlral par oA phis s latemiend. -'18- DESCHUTES C OUNTM, C R EGC N GOVERINMENTIAL RUNDE BALANCE 6HEEII JUNE ":ICI, 2007 Me ncrles to Mile financial Vallamen is ane an in leg is l par oli fflis stalarnenll. -19- Clther lata I Project Cloveen m e n to I Gove mmental Clenens1Fund SleniH MentalHealth Road Development Funds Funds AflSIElEl Oast and cast equNalents $ 1,889,955 9 742,375 $ 720,0CC $ 1,924,050 9 1,335,931 $ 10,554,9 14 9 16,766,529 Investments,p4usacanedinterest 5,694,442 9,211,095 2,1,13,899 4,935,965 3,978,949 24,839,468 43,329,778 Taxes reaeival le 691,950 588,047 - - 797,892 2,077,849 Acaounts reaeivat le 1910,904 92,802 779,194 174,177 - 1,653,392 2,888,389 Notes and contraiats rece ivable - 2,990,774 2,069,636 5,056,410 Aases3mentsreceivable - - 63 4,812 634,819 Inventory 792,928 - 792,978 Restricted cash - - 19,327 15,377 Pre paid hems 152 197 Total assets $ 8,396,303 $ 3,634,319 1 3,63,013 9 3,027,120 $ 8,305,694 $ 40,981,761 $ 71,562,1710 1 IABILITIIE:I F IN D NUN D BF ILAN CE:I l iabilHie s: Flacounts payal le 9 628,687 $ 398,863 $ 349,097 $ 631,183 $ - $ 1,400,116 $ 3,867,990 lie AC SRO 78,613 - - - 91,495 100,1108 [I(farned revenues 959,605 476,749 2,978,994 3,10 56,571 7,071 X439 Unearried revenues 287,422 364,109 651,931 Tot I lia t ililies 1,554,327 875,918 349,097 631,483 2,978,994 4,902,294 44,691,1068 Wind balances: Re served br: Inventory - - - 792,994 - 797,928 Unreserved 6,841,976 2,758,3103 9,887,916 5,603,009 5,373,100 - 23,418,304 Unreserved, repo rtecl in nonraajor: Speaialre�ion Lie funds - - - 33,824,542 33,894,942 Debt3arvicekinds 1,157,786 4,193,386 aap4tall project kinds 677,142 633,142 lbtal kind balances 6,841,976 2,798,303 9,887,916 6,395,933 5,993,100 99,659,470 59,871,102 7btalliabilitiesand tin (Italanaes $ 8,396,309 $ 3,63 4,319 9 3,637,013 $ 7,027,190 $ 8.110 S,654 9 40,561,761 $ 71,987,170 Me ncrles to Mile financial Vallamen is ane an in leg is l par oli fflis stalarnenll. -19- DESC HUTES C C LINTY, C REGION ITEC C NCILIATIC N C F 11H9 GOVERNM ENTIAL FUNDS BALANCE SHEET TO THE STATEMENT OF NEIL ASSEIIS JUNE 30, 00071 Iaial fund balancES ilon gavEnrimenlall funcs 31 99,81'1,'1(12 l offal ne'l aSSEIs replartEld far cloveunrtnenlal aclNilies in IhEI slalElrrlent cif nal assets is d iffeneril 139MUSEI: CElpli'Ial EISSels USec In glovatrirrnental alativilies aIle na-I financial tasauraEIS aric 1313,0512 therefore aue mai nElplortec in the funcs. Thase assels aansisl al: 1113,2(141 U and '111,11%,901 Constimi-lion) in plragiess 153,15E Inilrasinualune, nEr1 cif 91'1,415,594 vaeurtnulEled c Elpnecialian 33,3151,888 Land impinclVElmeriis, nElt of 91'1131,4(19 aecumulalad dElpreaialian 3,E 28,871 Buildings aric impimarrrenits, niEl al $1,409,41 E1 accurtiulalud dElppneeialicni 4f1,398,474 Equiplmeril aric vElhiales, ries o1$1,119,884 aaaumulaied daplrEuiiaiion El, 84%154 Tcrlal aapilal assets 99,<I16,859 Men assels are net financial resounaes and theunekinu elm nal repartud in 1hEl lunc s: Delanlec plerisicmi ElxpleriSEI 10,013,066 Pneplaic Elxpprises avid d6femuec issuance eosls 1,(158,324 Irllernal SerlliaEI luncs Eina USEd Uy IhEI Caurib la ChEIIK18 the aos-I of insuranaEl, building services, ac a inistrviNe serviaEIS, firianae, legal, plersaninel Enc infarrrlaiiori tEchnialagly le inc ivic UEII llunds. The assels anc IiaUilitiElS cif Me inlennal SEinkie funds are inlalUdE c in gclvElrnmElnlal acliv itiElS in the StEl'IemElril oil nElt asSE11S. IMElnnal service funid met asSElts aue: '11,8113,308 Sortie of tl-a Countys reeeivatles will to c10110alad afler yElar•Elnic, Uul arEl net awailablEl scion Elnaugh to pay 13on the currE n1 panied's expenc itures, aric the wicin l are nElplortec as ceferned rElvenues 3n ihEn funds. 1,(16EI,478 Lang lEmrtn IiElbililies aplpllieat le 'lo ihEl Caurib's gluVEmnimeritall aci'liviliElS EMU riot due and playaHe in ihEl aunrenit periac anic aacanc inclly anEl riot nElpclrlec as lune UabililiElS. Inlenesl ani land -lei m dElbl 3s rial amll!JEld in clovennrnlerlal funic s, but ralhElr is recogrimec ais an Elxpenidilure w hEln due. All IiElbililies - Ualh cUrnElnl and long term - ame replartEld in 1hEl S1E11EImElril cif nei assels. BalaimoEIS al June 3(1, 34(11, are: ACCIRUEId 1n1EIREIS1 on cett 1313,0512 L nuarned nE VEInues 1113,2(141 Cap l'Iteil IeE ISEIS 11188,337; CertifiaalEIS oil part iaipaticln 11610,(14(1; Bonds and nates pj%ablEl (87,387,x'13; Cortlplerisalec abSEnnces anic IlEliueEl health insumvrice 116,135,51'10; UnamortiaEu c efernEld cast cd refunding dElbl 518.1,4 se Una rnortiaElc pinEirniurnn aric c isaciurit clnl baric s (E (11,98Ep Lang lEmrtn IiElbililies (13,9(171,(144) lolal net asSEIIS cllgavernmElnlEl aaii0ies $ '11'1,2CIEI,;19.1 Me ncltes tci the fAnancial statements are an integral Bart cif this statement. -30- DESC HUTE S COUNTY, OREGON GOVERNM ENTAL F UNDSI STATEN ENT CIF REVENUES, EXRENDITURESI RIND CHANGES IN FUNGI BALANCES FOR THE YEAR 9NDIEDI JUNE -1ICI, 20CII EXF EN C IITU RE9 Cunent: Go a araIgovemrnant 901,046 34,088 Non-IVajon Total Gen a ra I services '10,140,364 - Pnojecl Glovernmenlal Governmental Publia protection GeneaalFund Sherlfl Menial 1- eall h Road Developnienl Funds Hunds REVENUES - - 12,5091,176 788,890 '10,974,066 Tares - Property y 17,981,574 $ 19,225,395 $ $ $ $ 11,013,394 $ 43,880,763 Taxes - Cltter - - 3,299,899 3,199,895 I icenses and I arratls 29,600 -1163,18111 39,899 389,999 891,774 Hines, brfeilures and lenalties 866,448 338,998 5,073 - 563,999 1,9]3,822 SI eaial assessments - - - - 270,'191 130,151 Investrnentearnings and rent 921,693 272,147 200,440 291,877 494A 34 3,194,931 4,974,940 Intergovemmenta1 1,779,091 7,598,303 9,934,194 1'1,864;178 - 16,054,737 43,730,353 Charges for serviaes 7,909,144 662,844 2,755,789 2,376,808 - 12,679,837 70,983,902 Other 11,335,774 25,'187 3,190 7,440 298,114 650,047 978,938 Total revenues 71,067,550 19,122,874 13,061,519 14,574,977 79:1,908 48,115,090 119,734,538 EXF EN C IITU RE9 Cunent: Go a araIgovemrnant 901,046 34,088 - 935,434 Gen a ra I services '10,140,364 - - 12,870,853 70,011,017 Publia protection 70,534,057 - 17,590,812 38,177,864 Clountyroads - - 12,5091,176 788,890 '10,974,066 haalthand welfare 234,500 15,027,917 - 11,599,452 78,828,469 Education - - 1,217,9 99 1,717,999 Debt s erviae : Princilalpa)lments 4,000,739 4,003,239 Interest 3,099,954 0,069,254 Trustea fees - 91,710 5,710 Ilett issuance aosts - - - '17,950 12,250 Ca I Hal oi itlay 59,864 643,938 7,076 789,999 1,119,192 2,494,142 9,110,511 Tlat<Iexlenddures 11,335,774 21,177,990 15,034,893 '13,799,175 1,149,980 53,909,401 119,995,813 Ences s (deficienci 1) a f re venues over enpendihire a 12,731,776 (2,055,119) (1,973,3 34) 1,779,802 (357,012) (5,487,351) 4,138,725 OTHER FIN PIN ON G :IOU RCIES (U SE:I) 7ranslersin 158,313 2,7'10,483 1,6&1,716 9,467 X08,000 15,919,529 90,769,508 lranslersaLit (12,878,595) (200,000) (150,000) (900,000) (1,'189,297) (6,889,978) (12,203,870) Bond issuance - 1,077,000 1,077,000 Sale oil aapitalassets 980,384 580,384 TbtaIother Anancinglaourcesanduses (12,720,289) 2.510481 1,514,716 (893,533) (889,297) '10,898,935 223,02:1 Net atangeiniindbalanaes 11,494 455,363 (498,658) 386,269 (1,147,309) 5,989,584 4,361,747 Fund balances - Iaglinningl 6,830,489 2,303, 38 3,348,574 9,809,668 9,999,409 30,449,886 95,509,355 Fundbalances- ending $ 6,841,979 1 2,758,783 $ 2,887,916 9 x,395,937 9 91,377,100 9 35,999,470 $ 59,871,101 T/ la riches to the financial statemiEviis ara art integral part cif Alis stailememl. -21- DESCHUTES COUNTY, OREGON RECCINCILIATION OR THE SIMATEMENII OF REVENUES, E)(PENDIIIURES AND C HANCIESI IN BUND BALAINC ESI OF GICIVERNMENTAIL FUNDS IIO THE STATEN ENT CR AC111MITIESI RCIR THE YEAR ENE EC , UN E 30, m07 NO change) in fl. rid t alarlcEls - total go%errlmenial iunc s $ 4,361,747 Slou rclel of firiarioial relsou rclels I at ane riot revenues iri the clu orient period Repay rTIElrits ilnom bauroWEllls 11494,4 710) Refl.riding procieleds ('I,a77,a00) (1,571,470; Usel of financial uesouuces that are riall expelrises iri 11V eI current period Loans made '160,993 Prepaid expElrises 475 Repziyments an Iorid-temm debt 4,075,434 Aciquisillian cd carliial ZISSOS 7,866,226 Haric issu aricie oosis '12,250 1 -1,119,3 ria Revenues that do not provide clu rrelriil financial resources Deilerrec fluoperty saxes 390,495 Lorig Herm reoei\ at les 4,513 A ICICHL ed irlteniesll revery a 44,61 EI 4 45,630 ESI pelrisies 11t at c o riail use cumient finariclial rewiu rcles EElrineciiaiiori expense 114,0821,11 Cl', Increase in interest e) plensE1 acicrc al (11,0(1'1) Alrrlartiaatiari oil c efenned pension aasil (4 EIEI,34 EI) Almartiaatiari ail c efenned refu riding cost (1,1271,83-1) Almartiaal ion cd t and issu arice cost 1lE11,01 a) Almartiaalian cd f and premia m / (c iscou rit; 93,032 lnciieasEI in acanuec comperisatElc EItsericies 81 rEilireEl health insurance (633,814) Booty \alae of capital assEtls salc, nellined or transferrEic (3'1,120) (15,980,820; IntElnnal service) fL rids 3,835,973 Taial adjusimElrits -year endec , c rie 3a, 2001 8,844,69!1 ClharigE11 iri neil assels of go%errimenilal aciti%MEN - year enc EIC . L ne 30, 20071 $ 13,200,44 21 Me rides Ic i the financial slatemcnis are an integ , I par ciJi lis slatemenf. ..a2- DESCHUTES CCUNTY, CRSCON PROPRIETARY FUNDS S1IATSMEN1I OF NET ASSETS JUNE 30, 2aa7 ASSETS Cunreril assuis: Cases anc aash equivalenrls Iniveslrmerids, Fllus acariva( iritenesl Acaounis necaivabla TaNes neceivadIs Pnepaic WpEinses Taial aurnend assets b ancuurerid assets: Capital assets: Caplital assets not being c erInEiaiatec : L and Cori stnucdiori in procluass Caplilal assets reel o1 aeaumL lalec dapireicialion: Land impInavernards Bu ildirigs avid impnovEirrierits Equipmarit anc: vehicles Tatal capital assets Cdhen - DEIRinrec llinian ainig costs Total ruoncunrerid assets Tatal assets LIABILITIES Cu rnEinrl liad ililiEls: P acaunds payable Pccruad inleuusl L nearrlec IIEIVEInues P carued claims payable alurnEind portion cd land -team debt Molal cunrerid liabilities Noriaunieril liabilii iEis: Bonds avid nates Flayablu, less aunuenit glarticn Discount on Banc s payable Premium ani tonids payable Retiree head1H irisuraniae Aaanued aarniplerisaiec leave Aaanued laridllill clasune and pastcdosune costs Tolal noricurnaril liabililies lialal liabilities NET ASSETS Invuslec in capital assets, net cd related dE1101 Resiricrlec Ilan c aplilal projects Resiricrlec Ilan c Eibl service Unrest ric iec Total nisi assErls '1,7(11,217 Enilerpluise Hu rids '1,893,9(12 - 12,02,369 Fair 81 Expa 16,426,9712 IrdEmr iol Solid Waste Ceniten total Servide Runca 44 4,584 18,5a4,366 18,94 8,f190 $ 9,81a,41(19 91 aia,486 $ E1,4(Ia aEri 91 3,73'I,EIa3 '171,3(1,9,31'1 1,799,796 19,2(11,0(17 11,114,831 982,212 46,019 &16,231 38,f19(I - E10,336 EIa,336 - - '1710,831 17ia,83'1 - 23,6f19,928 2,643,428 26,339,396 14,885,984 '1,7(11,217 '132,685 '1,893,9(12 - 12,02,369 3,434,(1(13 16,426,9712 - 3,4719,110 6,997,(124 1a,477,534 98,933 44 4,584 18,5a4,366 18,94 8,f190 - 3,0371,'1718 (116,721 3,693,(199 46(1,943 2'1,719,(198 29,086,199 91,401,297 95f1,(176 274,998 1,299,223 '1,534,18'1 - 21,990,(I'16 30,f145,422 92,935138 95f1,(176 4,51,685,944 33,98(1,89(1 79,2714,794 '15,4 44 ,E16(I '1,520,f14i EI -12,378 2,133,322 19EI,2E1'l 93,EI41 1 a3,022 197,4 63 - - EM1,162 (179,162 - - - - 2,748,412 394,4 a1 1,49(1,77EI '1,845,171 - 1,R19,180 2,889,938 4,899,124 2,944,6(13 '13,4 9f1,(141 23,179,978 3(1,(131,629 - - Q4,8021) 14,8021) - 97,769 983,910 E181,679 - 4c'1,49f1 - 42,499 (16,527 1'14,37(1 131,453 249,823 aaa,232 '11,973,958 - '11,973,958 - 29,287,639 23,El8EI,'l39 4(1,173,778 6EI6,799 27,250,829 26,772,077 54,(12EI,9(12 3,63'1,492 7,901,6'la 9,aiEw8 ,q '12,921,459 919,743 9,869,3(13 291,afn EI,'I'IEI,3E18 - - 888,a13 888,a13 - 4,662,2(18 697,&la 9,32(1,036 1'1,2(13,465 $ '18,429,119 E1,816,713 $ 29,2 9,80 91 1'1,813,2afi Tile ncites to iltle Anancial stailements sire an in lEigratpart cif Ellis siallemernt. -33- D13SC HUTES COUNTY, OREGON PROPRIETARY BUNDS STATEMENT OR REVENU9S, EXPENSESAND CHANGES IN NETASSETS FOR THE YEAR ENDED, UNE 3(I, mW CIRBRATINC REVM UES CH arges far E eniioElS M isciellanElou S Total oAlera1ling nEivEInlues CIRBRAIIING EXPENSES PElnsonlneli Irl ailenials arid servicics Landfill clasure,lpaslalosune aaue (iasls DElpreaialion Tcrlal oplenaling erplenscs ClpEmating iriciclrric Illass) Clf CIPERAIIING REVENL ES (ElXPENSES) Grarils RnoplElrty IMEIS Imestmerlt Elarnirlgs RElnls P mor 2zar12ari cd c eH t is su arice assts Inrleresl ElXpEinise Inllerfunc ciclnilrituliani ollasSEIIS Gain (lass; ars ElquiplmElnl dispasilian Molal rioriaffiralinig nevenuEIS 1101plEIr1SEIS1, riel InaamEl Illoss) bedare hariskins linanisfers iri CHange iri reel assets Total inct assets - begiriniirig Total nElt asscis - enc irig Via natas to Me fAmincial stallErnarnts are sin indagail part cd Mis stallEvnend. -1914- 9ritempri: ei Runc s Hair & Omplo Internals Scdic MIste1Cerner Tatal �Ielrviael Bunds 11 8,167,118 $1 0,198,353 $ 1(1,369,471 $ 21,6P21,643 T ,1169 1,4 '11 91,7176 - 8,2211,483 2,19E1,7164 '1(1,421,2147 2'1,642,643 twEi,929 1,C108,85CI 9,7194,096 2,99,2,948 1,448,7188 4,401,33EI 13,318,741 1,971l1,95El - 1,973,958 - E171EI,401 A33,'13a 1,409,93'1 '1471,740 E1,7112,4 321 '11,19a,71E18 £1,903,2(ICI 19,2,210,5717 1,909,a5'1 gita(14) 9,18,a471 2,4,2I2jiEld 2(I,aaa 86,80 I(IEI,8(18 - 21,a13,993 2I,a13,993 - 1,137,6(14 'IElEI'm9 1,324,389 (148,d1au - - - '17,32"1 (4,7114) 1133,9371) 1'138,69'11 - (3vigi71) 199a,9691 (1,2166,5621) 115,(13% - 6,016 6,016 (T,142) (12,'1771) (7971) (12,974) (,1,040) 8.14,71161 1,2(171,9(13 2,032,619 9EP'l04 21,3113,7071 216,899 2,59a,6E16 2,98E1,17(1 -Ia,OCIq 564,596 584,596 84f1,806 2,393,767 78'1, 95 3,'135,.122 <1,839,97EI 16,079,;192 6,035,3'18 2212,110,071(1 7,977,2;12 9 18,429,119 6,"1'16,7713 11 215,,145,89,1 $ '11,8'13,2(18 Via natas to Me fAmincial stallErnarnts are sin indagail part cd Mis stallEvnend. -1914- DESCHUTES COUNTY, OREGON RRCIRRIETIARY RUNDSI STATEN ENT OF CASH FLOWS FOR THE YEAR EN DE0 , U N E 30, 2007 CASIF RLCWSI RRC M CAPITAL ANO RELATI311 FINANCING ACTIVI111138 Acquis ilian and canslruclicin of capilal assEits RKICeEIdS 11ram capital debt Hand issuance cas is Mincipal Maid on capliial clubi InteKisl plaid on capital debi el cash ppioviclud jusEid) by caplilal and nelaled financing Eictivilies CA' IF RLCWS RRCM IhVBSTING ACI111VI111BS Stale 1pluichase) of invusimenis Ince Eisl � all cash ppovidud fused; by investing aclivilies ( el inciciase Qdecieaso] in cash grid cash equivalenis Balances - beginning all year Balances - end oA Now Reconciliation of apleraling income illossl la n el cash plravidec jusecl by oplere irig EIclivilies: Cplenating iri came (lass) AdjusimeriIs'lo iecancile apleraiing incame to not cash plrak ed fused) by oplerating aclivilies : Oeplreciatian explense Mange in assets and Iiabililicis Receivables, net Prepaid expens cis Accounts and ather Alayables � el cash pmovidEid lusEK ) by aAlenalingl activities 11'1,EI91,(134) Solic Wastes Rair&Expla 8,153,(191 Internal 9,68'1,199 - Func Cemiter Ru nit Tatal Service Funic s CASH FLC WS RROM OFIBRATIN G ACTIVITIE18 1'1,4'6,964) 11'19,5'19) (21' 4 ,� 3£) ('1,001,9£14) (1,2192,� 221) (9,04(1) Receiplls tiorri cuslorriEms $1 8,.156,71511 $1 21,531,EIEI2 $ 1a,194 i 99 $1 2'1,693,51£1 Payments la cinipllcN cies 11,91E1,829) 11,a111,'1.17) l2,93C1(1921) 19,8711,49(1) Payments la suppliers 12,M21,619) 11,49:1,3E16) 14,409,0'11) 113,01516,6E1.1) C Ther ieiceipIts 54,369 - 54,369 - Nal cash plravided (uscid) by oplEirarling aclivilies 3,£131,6921 11,'IEM 3,906,81511 21,749,4210 CASE FLC WSI RRC M N ONCAPITAL FINANCING ACIIIVI111BS PiKipertylaxes - 1,9EM,1E16 1,99g,796 - Grants 2CI,Oaa EIEI,EI(18 10151,8a£1 - Renls - - - '11,3219 Interfund lransfei s in 2CI,00(1 56� ,996 984,956 199,66 N el cash plravided by nanceplilal financing) activities 4CI,Oaa 21,691,10a 2,69'1,116CI 1721,96EI CASIF RLCWSI RRC M CAPITAL ANO RELATI311 FINANCING ACTIVI111138 Acquis ilian and canslruclicin of capilal assEits RKICeEIdS 11ram capital debt Hand issuance cas is Mincipal Maid on capliial clubi InteKisl plaid on capital debi el cash ppioviclud jusEid) by caplilal and nelaled financing Eictivilies CA' IF RLCWS RRCM IhVBSTING ACI111VI111BS Stale 1pluichase) of invusimenis Ince Eisl � all cash ppovidud fused; by investing aclivilies ( el inciciase Qdecieaso] in cash grid cash equivalenis Balances - beginning all year Balances - end oA Now Reconciliation of apleraling income illossl la n el cash plravidec jusecl by oplere irig EIclivilies: Cplenating iri came (lass) AdjusimeriIs'lo iecancile apleraiing incame to not cash plrak ed fused) by oplerating aclivilies : Oeplreciatian explense Mange in assets and Iiabililicis Receivables, net Prepaid expens cis Accounts and ather Alayables � el cash pmovidEid lusEK ) by aAlenalingl activities 11'1,EI91,(134) 13,6'14,106) 115, 311' I,.10C1) 176,34£1) 8,153,(191 1,5216,698 9,68'1,199 - 1152,� 021) (26,915; 11£1 mi7i) - 11.19346) ('1,33(1,818; 1'1,4'6,964) 11'19,5'19) (21' 4 ,� 3£) ('1,001,9£14) (1,2192,� 221) (9,04(1) (4,1[166,963) (4 14,2,84 5) (8,9(1V a£I) (ma,9a1) 4,939,2109 a,(153,'11:1 (1,9£1a,3821 1366,1921) 9(11,119 1199,493 11,C167,07a 909,(119 5,4 d a,98E1 x,2121,660 V199,054 1421,2183 5,2194,1'11 'g21,'19(1 9,1�6,061 3,46'1,191 996,086 98,3210 694,624 Wam-ig 11 5,E11a,4a9 $ 119CI,4EI(I 11 E1,4(I0,£19'I $ 3,13'1,£103 91 11,9(19,(15'1 $ 19g1,aa1) 11 918,(11 $ 2,42a,(16EI EI16,40'1 133,13(1 1,4(19,93'1 1' 7,14a 69,& 9 123,719) 66,930 90,939 139,791) 135,1:17; - 1,962,9EI'I 2181,5'19 1,99(1,'110 1218,689 91 %,8117,EIU0 $ 7'1,1169 $I 349CI£I,6EI'l 91 0,7V9,426 Me nakis 1a Iha firiarcial stallciman is am an irileiglral F ar aAllmis stalle/war,l. -25- DESCHUTES COUNTY, OREGON FICIUCIARY BUNDS STATEMENT CIH FI13UCIIARY ASSEIIS AN13 LIABILITIES , UN 9 30, m07 ASSETS Cash ainc cosh ecluivailEris $1 3,2111,109 InIVEls1menis, gllus aiacnuEu inlEmEisl 9,46 ,931 Aacaunis neaeivaitle 141,954 Tatail asserts 12,88 ,EIO(I L IABIII 11 IES Aaaaunis Flayaitle 10,634 Du to olhen gavennmenls 3,2149,829 DuE1 to olhens %958,'12 1 Tatail Iiat ilities '10,884,66a NETASSETS $ - STAMEMENT OF CHANGES IN ASSEIIS AND LIABILITIES - DETAIL ACTIVITY FIOR THE YEAR ENDED JUNE 30,,-1(1(171 L iabilitiesi Pcmunds peiyeiblEi Bailanicei $I 3,512,937 91 3,9E19,&la Balariaci C ue to atileu entities J Lily 1, :la(le fi dditiaris Deiduationsi . u re .IQ, 2(IUI3 Arrlaunils Heild fan Ctheirsi I,EIB(1,164 215,3'16,(183 2113,126,4212 3,249,825 Aslseits 9,112,224 2,312,80.1 1,988,886 9,598,'140 Ceist, aasil ecluivailoris emit $I '10,948,300 $I 1211,061,4 2,1 $I 219,3219,1,-18 91 13,884,EIa0 investments (iricluc ing vaaruec inienesl] $1 10,947,3'12 $1 219,736,(198 91 211,92 E1,7104 91 121,136,646 Aaaounls imaeivaiblEi 99z 192,219 9,2199 '1z 1,994 $I 10,948,30E1 31 219,888,317 91 211,952,a213 12,8E14,6aa L iabilitiesi Pcmunds peiyeiblEi $I 93,91 El $I 3,512,937 91 3,9E19,&la 91 36,635 C ue to atileu entities GovEmnmeritail I,EIB(1,164 215,3'16,(183 2113,126,4212 3,249,825 Cihems 9,112,224 2,312,80.1 1,988,886 9,598,'140 $I '10,948,300 $I 1211,061,4 2,1 $I 219,3219,1,-18 91 13,884,EIa0 Ma nakiss Ila the financial skitermntls aw an integradglan oil dtlis sllatwEini. -�IEI- DESCHU79S CCUNTYI, CRIBGCN NC TIEEI TO FINANCIAL EITIATEIMEINTSI J UK 8 30, 2007 I — SIU MMARY OF SIGN IFICANT ACCOUNIIING POL ICIBSI A. Reporting Elrillity Cleac11"L ileis COL niy is a municipal corponation go%eirried by it neiei Clomimissionens, edeelleic all-langei. IIF ell aciaomiplanying finaricial statemients present 111"e aciiviiies of Deschutes COLriiy Qthe County;, aric its seKeiri 1171; componerii units, entities ilan whicit the County is consideneic to be financially acicioL niat le. Blendec ciomplarient units, ali1"ough legally Mparate eiriiiiies, area, in substance, part ail ite County's orlGraiians. Following is a t rief review of Gach clam planent L nit incdL c ed with in 111"ell neclori ing einiliiy. Cleiscit L les CIciL n11y Bxteinsiori and 4-h Slermicie ❑islnicit — RL rnishes supplori stafil aric a pnognam coondinallor for Onegon Sliate Urii%eirsiiy BAGrision Service. Its governing body is tla DeschLtes County Board of C arrimissioners. The iliriancial aOcoL riiat ility for the District is 111`6 responsibility of the County. 11eisO1"Lies County 9'1'1 SleRliciei Districi — OKleraieis itEl County 9-1-1 ciall Oeriien. Ills governing body is the 11eisO1" L Iles COL rily Board of Comm issionens. The finariciial accountabiliiy for it a Disinicd is 1:1 a rearlonsibililly Of iter COL My. Blaak BL ite Rarict COLMy SIGNiciei Districll — FIAOVIC els policies services to Black ButlIG Ranah, Oreigon. Its go%eirriing bocy is the Deschutes County Boarc oil Commissioneirs. The finariciial accountability for the District is It a nesplarisibililly of the County. Sunnis en Slermice ❑isinicit — Provides police aric fire amices lo SIL ruin eir, Oregon. HIS gCh eirriing bocy is the ❑eschL ies COL riiy Board of Corr missioners. The financial acciciL ntabiliiy for it a ❑isinictl is 111" a m3rlonsibililly of the COL rill y. Bend Lit rary COL riiy Service Districi, Redrr and Lit naryl COL riiy ElGrNiice Distnici, SIL ririver L ibrary COL rnIN Service Disinicil — Bacit library ciciL n11y service c isiricil was eislat lished for the punplose all consllnL citing a lit naryl anc reipaying the gemeral of ligaiion bonc s issLeic ilei Ninance it a cosi of construcilion. Bacit library district's gmenning body is 111" a ❑eiaci1" L ileis COL rily Boarc of C arrimissioriers. Ilhe firiancial accountability far each district is it El nesporisibililly of the County. Tt ese ciomiplarient L riiils describec at o% e 1"aK ell t eiem includec in these financial statemeinis. Componeirii units' inc i% idual aL c ited iliriancial staterreinis are also issued and are available in the Deschutes C CI!L niy Finance Deparlrr ent. lit ere are oihen cisinicits within 1he County it all ta%a not been incluceic as comporient units of the County. Re Board of County Commissioners appoints the boarc s cd special road disinicits and veciar dialricits; howe�en, t1" e COL riiy Commission c oes not exercise any adminisinative on firiancial cioriinol. TF ese districts are aLtonomoLs Oregon municiipal conponaiioris and are not considenec ciomiclonent units of 13eiso1"Lies Couriiy. B. Government -wide and ilund financial statemenlls II1"a gCheirrimeirii-wica financial sialemieriis, the Sltatememll of NGII Assess and Ra Sltalleimeirii of Acii%iiieis, report information on all nori-fidL ciiary aciN iileis oil the CIciL niy aric its cion ponent units. Ilhe effeci of interfL nd acii%illy has beGri rerr 0%eid Anom t1 ese siaterr ents, except where neoessaryl to acciounll for it a ciast of a prognam. Govenrimerilal aclKiiieis, whicit norrrally ane sLpported by taxes and intercloverrirrenial revenues, area repaded sepanaiely from bLsiriess-type aciNilieis, which rely io a significant extent on fees and cl arges 1100 SL pport. -37- DESICHUTES CC UN TY, C RIEC ON NOIIBS TC FINANCIAL SIATEMBNTSI J L N 8 30, -91007 Thei Siaiement of Alctivities c emionsilrales the degneei to whicf the direct expenses of a given function or aeigmient are offset by programi revenLEM. Direct expenses are ihoaei that area cleiarly identifiable with a specific fL nciion on aeigmienil. Flrogrami revenues include 1) changes to cuaiomiens or appliciariis wl-o purchase, use or directly kenefit from goods, seruiicieia on pili%ileges prodded by a given furicition on segment and '2I; grants and contributions that area resilricited to meieling the operational or caclilal reqs iremieinils oil a pari icular function on segrrmierii. 1ED eta and other items not properly included am Ong program nevem es Eire report eid insieiad as general revenues. Separate finaricial staterreinils are piiWded for goveirrimeinial funds, pnoprielaryl krids aric fiduciary funds. FidL clary funds are excludeid from ihei g0%eirrimeirii-wic a financial siaiemieriis. Major iric ividual goverrirT enial and enterprise furic a ane reported as seclaraiei COIL mins in 1l- a fund financial statemients. CI. Measiurement focus, basis of accac nting and firiancial alettement presentation The governrmenil-wide finaricial stailerranis arei reipOrieid using Mei economic resioumea meeiacrEimenll focus and ihei accrual baaki of accounting, as are the propnieiiaryl ilLrid and fidLciary fund financial stateimeinis. Reveinues ane reicorc ed when earned and experiaeie arei reicorded when a liability is incurred, reigardless of the tirn ing of nelailed ciaaF flows. Rropeirly taxes are recognized in the year for which they are leviec . Grants and similar items ane recognized as ret%einue if all eligibility reqs irerr einis imposed t y the providers have been meet. Governmental fL rid firiancial staileim eirls are report eid Laing lhei ourrenll financial re aciurcea measurement focus and the mcdifiec accrual baais of acicounlling. RevenL els are recognized when tF ey are boll meaaL rat le and m ailat le. Hey enues are considenec to be availablei if they are colleciec during the current peiriod or soon enough thereafleir to pay liabilities of the current period. Fon this punpose, tFei County considers ne�eriues to be availablei ill tF ey area collecleid wiif in 60 days oil the end of the current fiscal period. 8xpendik rein generally are recorded when a Hat ility is inoL miec , as L rider accmL al acciounting. However, c ebil service, comiclemaated absences, claimis anc j1.dgments experiditures are seconded all the lime such payrreinll is due. Fliduciaryl fund finaricial stall eimierls are reported Laing il-e economic resources measurement fcciusi and the accrual baaia of accicunting. All clic uciary funds are agency fL rids. MA, OR FUNDS Governmental Funds — The COL riiy has deteirm iried the following 111L rids ane major goverrim ental funds: General Fund. The financial resources of the gerieiral ge%eirrimeirl are accouriied 11or in the General Furic, except those required to be accounted ibr in another 11L rid. Sheriff's Officiei. The ilinancial resources of tF a Sheriff's Offices are accouriled ibr in the ❑eisohLtes Coy riiy Sheriff's FL rid. Vis iriclL des the adrr inistraiion, investigations, patrol, corrections and search and rescue activities of lhei Sheniff's Ofilice. Mental Hea[T . V e finaricial reaOMIeia of 111'El Courily's mental health treatment pnograms for acute cane, children and families, ala& of and drug and develarlmeirilal disabilities. Road. The firiancial resources oil IlTe COL niy's Road Department usec for the building, nerlair and maintenance of the Couriiy's roads, bridges, culverts, street lighting and dnairiage. Flrojecil Development. TFa financial resources nelaileid to lhei COLniy's projeicl developrTeirill acti%diets. PT -11 DESCH UISS CC UN TY, C RSG C N NOTES TC FINANCIAL STIATBMBNTS J L N 8 30, 22I(107 Brllellg(90 FU nds — The County F as dEdenminEIC that t Cdh Of its Elnkirprise acltivities are major. Scllid Waste acCICu nts for the openations of the County's sariifaryl larlcilill and 911ansfen station sites Fair 8 B) po Center aCICloc Ws 11011 I t EI openations of it EI County's Fair 8 Bxpo Center, incdc c ing I t EI annl, al CICU n) fair and, beginning in fiscal yean 2008, an RV FIE0. Aldc illionally, it EI CICU my reports the following auric types: Internal 9EIRIiCIEI ill, rids account far builc ing, administrative, finance, legal, PIElrsannel, inilonmation technology and insurance services rlrci� ided 11a othen County dElparl ments an a COSH reimlbl rEiElrrkirii basis. AgElncy funds arEl L sed far tracking %arious aciK MEW including it a acCIL r IL lation and distribution of property taxes; rEISCII rcies C11 taxing districts, escrow far cionlractor rEltainage aric developers, funds prion to ac judiciafion; distribl,tion of It El Stat El of Oregon's common school iurica, inter -governmental law enforcement aC1livitieS, justiCIEl col, rt; aric variOL s othen collecltion and escrow agent acltivities. Rrivate-secllor sfaricards of accounting and finariciial replarling issued prior to Decemiben 1, 1989, genenally arEl lbllovaed in both tt a govenrimierlf-WC10 and pnoprieiAryl fund financial stall erriEln1la to the extend that It ose standares do not confli6 with or conllnacicll guidance of the Go�errlmElrlilal Accounting Sltandands Board. Governments also F a% a the option of follawing EiL t sElquent pni�ate-sector guic ance for their business-lly I:IEI activities aric enterprise furic s, subieci to this sarme Iimifatiorl. The CoL nlly F as elected recd to follow sutsequent cirKafe-sector guidaricia. As a gerlElral IIL Ie, tt a Elffleci of interfund Eiciivity t as been elimiirlallElc from the government -wide financial stallElmElyds. B} ciepiions to it is gElneral rule are CIF arges t et\NElen the intennal semkie funds and various oft EIr functions of itEI Clounty. Eliminallion of these changEls wcluld distort ihEl ciosts reported for the varioLs functions Ciancerned. Amounts reported as prognam ne�enL es incic c e: 1' CIF arcles is CIL sfomers or applicants for cloods, seRIiCIEls on privilElcles pro% ided, 'ell operating grants aric contribl, tions aric 3,' capital grants and conllnibutions, irlCdL ding speciial assessmierlils. Irlfennally dediciafec rEISCIUCEIs are reported as general revenLes raitEIII than as pnogrami revenues. U14 Elwise, gElneral revenues inch, c e all taxes. Operating revenLEls and expensEls arEl reportec separately fiiciml rion-openating items in iIFEI R11oFlrieilaryl FL nds. OpEniating ne%enues and expenses genenally result fnomi providing seRiices in cionneciion wifF a procirieilaryl furic's princlipal an -going openations. The Fpiincipal openating revenues of Scdid Waste and the Fair 8 Expo Center are CIF arges to custorrlEllis for semkies. Operating expensEls for ihEl erderpnise funds and intennal service funds inch, c e the ciost of I:IIICi%iC ing ser iiCIEls, ac rnlinistralIK EI expensEls and depreciation on capital assets. All revenues and EI) Flenses not meeting this definition are IIElporl EIc as ricin -operating revenl,Els and expensEls. D. Budget Pciliciy Budgets are prepanec on it EI modified accrual t alis for all funds. Bxcept for the Fidl Ciiary Fl, rids, Mich account ion "pass-tt rough" transactions, the Col, rlfy adopts annual budgets fan eact of its fl, ric s as negL fired by state law. lIF a resolution aL it orizing appropriaticiris 11011 EIacF fl, rid sells the level by wF ich experic itt res cannot legally exceed appnopiriafions. Notal pensonal sEIRliCIEIs, mlaferials aric serViiaes, c ebt semkie, ciapital outlay aric o11F er expenditures by deciari merit far Ela& ill, ric are it EI levels of Cianilnol esiat lishec t y the resolc ficin. TF e -9 - DESCHUT13S CCUNTYI, 0R13CCN NOTES1110 FINANCIAL STA119M8N1181 JUNE 30, 2CI(17 Clounty', Fly blishec t L dget cioriiairia moue specific c elailed information for the above mentioneic expleric iturea ciaiegories. L nexpected additional ueiaourcea may t ei ac ded to tr a budget ihroL clh R ell L se of a supple rrkiriial k udget and appropriation resolu1lion. Original and auppleimieriial t L c gets may k e moc iilied k N #e L se of appropriation transfers beMeeri the levels of coriirol. Such irariaiers require approval of the Board of County Clomimiissioriers. Appropriations lapse at year-eric . B. Asscilsi, liat ilities and net assets c r equity 1. Claar aric Clasr equivaleriis and Iri�estmients Clash and oast equivalents includei arriounta held as demiand deposit, and k y 11' ei Local Government Investmie rill Pool. The oast t glances of sL k atantially all fL nds are pooled and in%a aced by #e County Treasurer for the purpose of increasing earnings througr inveaiment activities. Investmeriis are reported at fain valUei as of Junei 3(1, 2001, based on marN ell prices and incl c e acicmL e c inileiresl. Earning, on the cloolec monies ane apportioneid aric credited to Re funds monthly, basec on Re avenage daily t glances of eiaccli padiciipaling 11L rid. ,el. Ike cie ivables and payat les All trade and property tax receivat les are till own net of an allowarice ilor L ricollectiblea. Notes reicie ivable in governmental func a irialude loans # all are not expecited or schec uled to t e collected in ihei subseqL eirii year. The County is responsible for the aaae asment, collection and apportionment of proper y taxes for all ,jurisdictions within t1l a COL nily. . Taxes are IEI% ied as oil J L ly 1 basec on aaseissec values as of , anuary 1. Rropleirly tax payments Eire due in three eqL al irisiallm Eiriis, on N o%a miter 15, Feibruary 15 and May 15. A diaciount of 3% is availablei if taxes ane paid in full by N ovemit er '15 and a diaciount of 2% on the L npaid t alance is availat le if taxes are paid in full by Fet n. aryl '15. Rropleirly Taxes become a lien on the property ori JUIN '1. 3. Inventories, clneclaids and oft er assets Inventories are valeed at cioai using the first) iri�lfirs1l 01.1 (VINO) mielrod. The only miaierial inventories of the Clot ntlN are accounted for in # a Road Func . Cle rlain paymieintls to vendors reflect coos applicable to fUlL re acciounting Fle riods and arei reiporlec as Ppieiclaid itemia. 011' eir asset, iriccll.de prepaic pension coslls, deilerred det 1 issuance and det 1 reill. riding costa. 4. RestriCleid assets In accordance with ife ieumis and agreemeriis of some long-term firiancings, certain assess are resinicted for fUtl re c ebt seNiice pay mierits. -We County first) applies resinicited resources when ari e) dense is incurred fou Fly rcloaea for wf ich both restricieic and L nreairicted net assets are available. 5. Cacliial assets Capital assets, Mich includes properly, plarit, equipmieini and infrasiructi.re Qe.g. roac s, t ric ges, aidewalk s aric similar itemia;, are reported in the applicable governmental or bLainess-ilypei activitlies colLmiris in the go%errimierii-wic a statement of net aaae is. Cacliial Eiaseiis are defined by If a Courity as assets with ari iridial inc ividual cost) oil rriorei llfan $9,00(1 and an estimiaiec usefL I Hile in e)cess of two Nears. Such assets are recondec at r tsloiflaal cost or estirr atleic historical cost if Fll.rcf aced or construcieic . 1Ir ell Coy nN reipor s iriirastri.ciure asset, on a network and subsysiem basis. Accordingly, ihei amoL nils sperit for the construction or acquisition oil infnastruciLnei assets are capitaliaec and reclorlec in the government -wide finaricial staiemercls. Gerieiral iriirastrL ciune assets (i.e., those replorled t y governmerital acclivities) iricclL de all aL cel• iiemis acquiue c or corisiructed in fiacial yeiara ending after L ne 30, 1980. Historical cosi was -30- DESCHUTES COLNTY, GRIEGION NCTBS 110 FINANCIAL STAIEMBN11S JUNE 30, 2047 eSiiimated by ka4trending I1i.e., estimating tl-e CILnnerii replacement ciciat of the infra.iinLoture to be capitalized and using an appropniale price -level index to c eflalei il- a cost to the acquisition year). 111• a cocil of normal nerlairs and maintenance that do not add to the valL a of the asset or materially exteirid asset lives area not oarlitalized. Donaiec capital assets ane recordec at their fair v alue at the c ate of donation. Rnopleriy, plarit and eqL iprT ent isi deGlneoialec using the .draighl-line m elhoc oven the following estim alec L sieft I WWI: A svets Years Buildingo 30-60 Building imGlnovemerils 10-15 Land im provem entsi 10-30 EqL ipmient aria vel- icles 3-20 I nfrasil nucture 30-50 The Coy My has one m ajor cionsinL cation pnojecl as all , une 30, 3007, the uAgrade ici the County's landfill site. nhe Fliiim aryl construction contract for tl- is projeot is $'11,447,000 and, asi oil JL ne 30, 2007, $8,695,000 F ac keen expendec will- $2,752,00(1 comm itmieril remaining. EI. Compensated abciences It is Deschutes Coy rily's palicy tai permit employees to accumulate earned k u1 L nused vacation, time m anagement ala leave -with -pay program, including siiak, v aciaiion, faro ily em erclency and corn pensatoryl tirme) and sicik leave. B) cieipt in the two ciaSieSi asi noted k elow, no liak ility for unpaid acioL m ulateia cii6 leave ici neicicirc ed because tl- a County does riot pay sick leave when ern ploy eeci sierlarate frorr sierviioe with 1l- e County. B�cerlliorm tai non-Glaymenl cd sicik leave ane: 1' Non-repnesierilec errployeesi receive one-half of their sick Ieav a earnec tl- rough J L ne 34, 1994, and 3' Bmiriloyees wl- o ane miemik ero of tl- a Rublici Works Lnion neoeKa carie -half of Their Stick leave upon sierlaralion fallowing at least five yeami of service. A Hat ility fon the vesteic por ion of vacation, siicik leave and time rnianageimieril isi repairiec in tl- a propnielary cilaterrient oil net asisets and the govennmerii-wide statement of reel asoeis. Ray ment oil tF is k enefit to any em ployee is made from the fL rid wl ich F ad been usiec to record the personnel ciosit of tl- a eimiplloyee imim etc iately prior 10 sepanation. A. L ong-termi obligations Long-term c ebt and other lorig-ienm obligations ane nerloried asi liabilities in the gciv errimieiril-wic a olaterr ent oil ries assetci in ITe applicable governmental aciKiiieo and busineori-type activities colLmns and in il-ei Klroprietaryfunc si staiemierii of nett assiellsi. Blond pnemiL ms and boric diociounto ane amortized over the life of the boricsi using the slnaight-line mietl-od. 8. Fund eqL iiy In the 11L ric sitatem entsi, governmental fc nds nepori reservations of fund balance for any arrol. rills 1l- all are not availakle fon appnoriniallion or ane legally resinicited by ocisice garlieSi for Osie for a speoific purpose. 11— S1IEWAIR❑SIH IP, COMPLIAN CB AND ACCOUNTABILITY A. Budgetary Information On an annual k aoici, ea& c epartm eni of tF a County ciubmiillsi a neques1led budget, whicih includes estim atea rev eriues and appropriaticirm, to tl- a Budget Officier, who ici appointed by the Board of County ••31- DESCHUTES COL N11Y, C REG C N NOTBEI 10 FINANCIAL SITAIEMENI SI JUNG 30, 20(17 Clam m issioners. A proposEic k L dget is P1110pared by fund, departm Einil, cailegory and line item. The proFlosEic tLdget includes inilonmation on the pnior two years, the current Near and esdimaiec nEiscu rmis aric necluesilEic appropriations for the ensuing year. The pnoFlosEic budges is presented tr y tF a BIL dget OfiliciEir to Ilt a BL dget Comimiitilee. 71`0 E L c geil ComimitteEi t cilds publics meetings and m ay make changEW to it Ell proposed budged. The Budged ComimitIGEi SL k mills it Ell approved budgEii for ac option to the go�enning body of the County. It a cloverning k ody announces a public t Garing, and afler considEiring matters discussed, may make cF anges do tF e k L dget cpiior to its ac opilion. Such changes ciannot exclGed 10% of 11 a appropniaiions oil the apcpio%Eic budgEii on a change in 11 a am ount Of it Ell ad valonem daD Ess withOL i re-publicallion oil III` Ell k L dget aric arioilt er FlL blic heaning. Mien the budge) is adoKlilec, changes in appnocpiiailions are somiEiiimies necessary). The go�enning body may make adc iilional appropriaiicns io 'I ; ED IrlEind new gnariil nevem es rEiciEiived dL ning the fiscal year, 2; ac opal a supiglerr ental budgEii ion occurrences or nEiEids not foneseEiri at the timie the budged was adopted and 3; approve appropriation transfers. Id is, however, illegal to c�enspEirid a category) of appropriation. In accondariciEi with stadEi statutes, appropniaiicns are aKlproved trEdOne the beginning of ilte fiscal year aric terminate J L ne 30 of ilt Ell yean of appropriation. encumbrances are rioil reported in the firiancial statements. S. Excess ofl experiditureis over appropriations For the year Einded , une 30, '91007, ED plenditures ED ceEided appropniailions by categoryi, the level of bu c getaryl control, as follows: Original Rinal AcIlL al Capilal Outlay 9u c geil Budget E)i Fleiric iture C %cuexpended SLruiiveu Serviae ❑isllrici Reserve Flu rid $ 53,1MI 91 E18,135 $I 712,9194 $ i14,Z919; Flair &I Eyrio, Carisinuciion sub-furic 0,480,7(11 3,51muia'I 3,60,7189 (11EI,(IEIEI; III — CIBIIAIILED N OTE SI ON ALL FIL N (ISI A. Deposits and Inueistments Depc sits CusitocJeA Cnech Risk. CILsiodial onediil nick is tra risk that in the event of a !rank failsne, the go%EmnmiEird's declosiils may not be returned ilo it. The County's in�Eistrnient policy, in cicmipliancEi with Oregon Revised StaiLtes, Chapter 299, negLires that IT County's degosids wiilf %arious finaricial insdiiutions be covered by Federal ClEipositoryl InUnaricie. To provide ihEi additional protecilion required by ORS 22195, the Canty obtainEid cerliilicaies of participation ilnom collaIlEiral pool managers. SEicLniilies in the pledging bank's name with a value ail not less tF an 25% of the arniount of the certificiaies ane I- Edd by a custodian for IT a benefit cd tF a County. Balances in excess of it Ei FDICI Ins) rance and 25% of the cert iiiciaie ane considEirEid ED closEic io cusilcdial nick. As of Lne 30, 2007, $8,667,462 of it El Clounty's bank balance of $'915,658,308 was exposed to custodial credii risk.. -32- DESCHUTBSI COUNTY, OREGON NOTESI 710 FINANCIAL SITAWIMEN7IS JUNE CIO, 20CIri Inves9m ents As of L rie 30, 20(17, lr a County hac the hollowing invesimients and miaturities: Investm ent 71ype U.S. Agenciies Commercial Rapen Cerlificates oil Deposils Investment MatL rill les 18 manllhs cr less 1811c 24 months $ EI0,805,22125 $ 2,OOCI,OCICI 15,EIZ 0,176 - 3,1323,989 119,00(1 Toilallnvestrrienis $ f10,09,390 91 2,015,00CI Inileresi receivable Invesimient all rniarket RIL s accrued inienest Deschutes County - Sliatement oil Net Assets Fiduciar)4 Func s - Sltaterment oil Fic uciary Assets aric L iabiliiies Net Assets Tia tal 91 62,825,225 15,840,176 3,408,989 82,074,390 896,215 $ 82,970,605 73,905,E168 9,464,937 $ 82,970,E105 �lnllenest Rate Risik[ Interesil raffle risk is the risk it ai cit ariges in interest rates will ac Densely afilect It a fair %alue of an investrriEirill. As a mieans of limiting its exposL na ici flair value losses anising frorr rising inienest nates, the County in%esiment policy negL ires that a minimum al 80% oil It El COL nIN's investrr aril portfolio rave rraiuniiies of 18 rrionilrs on less. The rerraining''IO% of the Couriiy's investrrEinils mush hake maturi-lies oil 24 rr onilr s on less. Alt , L rie 30, 20(17, 97.5% oil ilr a iri% esiment portfolio will rr ailL re in 1 fl months on less. Creci t Risik. Credit nick is the risk that an issuer cir other cOL nienpariy io an investrrierii will not fulfill its cbligaiion. Oregon Rle%isEid SltatuilEis, Chapter 294, authorizes ire Clcunty to invest in obligations of Ite U ailed Slates 7lneasL ryl and United Stales Goy errirrevil agencies aric insilnL rrenialities, certain tarik ers' aciciecllaricies, nepurcrase agreemients, cieriain higr--grade corrmercial pacler aric corponate tonds aric abligalicins of stales and munieipaliiies. Tr e Courily's investrr Einil policy has t een approN aid by iIr El County Carrimission aric sPleciifies the COLriiy's inveslmierii objEictives, negLired divensification, ceraain lirriilaiicins aric neporiing requineimenis. These requirements limit inveslmenis in commercial paper aric cerporailEi tonds is 2CI% of ihEi tOlal portfolio aric 9% in ariy one corporation, sL t sidiaryl or affliliaile. Clarrmercial paclEir and cionparaie boric s musil be in the iocl two naiincls issuec by nationally necognized silaiistical rating organi2aiions IN RISIROs; . As of J L ne CIO, 2CIO7, the COL rily's investrrienis in corrin Eircial paplar were naled Al by Sltandand & Roon's, F-1 by Fiich Railings aric P-1 by Moody's Investors SlEimicE1. lir a COL riiy's invesimients in U.S. GovernmEinil agencies consist of Federal F orriei Loan Sank 1152%), Fedeual Home Loan Mortgage Coup 122%; and Federal N alicirial Morigage Association 1122lEl°/a) boric s. Tt ei COL riiy's investrraril in the Oregon S11aie Treasuren's irIN esiment pool is not rated and is Treated as a cash equivalent on the Siaiement of Nei Assess. Custoa,fa/ Cmdk Risk[ Cusiloc ial Cnec ill Risk is it El nick ilr al, in it Ei e�erii of the failL re all 'It a ccL nilerclady io a transaciiciri, the ga%arrimeriil will riot to able to recover fife %alue oil an invesimerii on collaileiral secLri'lies in tf a possession till an outside pally. Tlh a County's invesilrrierii policy pnovic es itall t rck er/dealers and financial insiiiutions rrieet certain qualifications, which are reviewed annually. -33- DESCH UTE S CC UNTYI, C RIE C C N NOTES TO FINANCIAL STAlI8MBNISl J L N 8 30, 2(107 Concent►lation of C►Iediil Riak. Conclerliration of credit risk is tl1 a risk of loss) afli1it L ilec 110 the magniilL c e of a government's investment in a single issued. The Clounty's1 investor en11 policiy provides that the maximum 111 -all may be irlvealed in any one issuen, as a Pleulclerllage of the fund's tonal imesdments, is '10CI% for US nreaSLryl, 75% for U.S. GMelrrlmGr111 agencies with 5CI% of this amoLrd in an single go%errin Eml sponeallEIc enterprise, 100% in the Silale of Oilegon Iri%estmenll Plool or the maximum imposer: by state sllatute, 29% in Clerliliclales of Deposit with 30% cif this amount in arty single gLalified financlial inalitution, 25% for Banker's Alciceptancles with 30% of this amount in any single qualified financial insli111.1icir1, 2(1% fon Commercial Flarler and Coilponale riches with 5% of 0 is am ount in any one coilponalicln, sut sic iarielsl cir afiilialleis, 25% for State and Loclal GovenrlrTerll Slecuidies, 25% for Her1l.rcll'ase Agreements) wi1 10% of this amol.rill in any singles qualilielc financial institution. On I. ne 30, 2](107, the Courtly cid not F old iri%estrn ent will • arty orles islsll, er that ED CiGeded 11t ese lira its. Fbreign Cu►vlenc)l Risk. The Col. rlly's imestrT ent policy prohit ills irR e1s11ments ilf' all ane nol U.S1. dollar- cenominaled; 11`011//0 a tl1a County is not eaKlosleld 101E a risk. B. Receivables Receivablels as of yean-erlc far 11' a rnlajon funds and the rlclnrnlajor and irllenr1e11 sermice funds, in 11' e1 aggregate, including the applicable allowancles far urlclollecilible accounts ane as fcdlows: Napes and contracts relceivablel ane shown net of a 915,C100 eillowarlclel for uncolle1c11it le accounts). The I. nearned and deferred lieverlues reported as lint ilities on the governmental fc rlc a balance sheet Eme e1ill' e1r (a) revenl. est Call are elarned t ull are recd m ailat le to liquide11e1 liat ilities of 11t a cunrent Plelriod on I1t amlol. nils thall 1 -ave been ileci but noel yet earned. Al the end cd tl1 a current fisclal year, tF ese 11wc1 clomporlenilsl were as follows: Uniavailablci Fain S Nonmajon Mental Rroject ;lolid expo and GI an Speaial Iolal Genenal 9heriH Health Road Oevelopmenll Waste Cenller Funds 7ota1 Psopertyta)es $ 691,950 $ 588,047 $ $ $ $ 3 80,336 $ 432,305 $ '1,793,838 Tnans ient ra a rn t. ) es - - - X76,7441 - 470,749 Prajelcl delvelaplmlelni 365,547 369,5, 7 Ta) reaeivable 691,950 588,047 2,978,954 Nona ajar tlunds 391,9CI(I 80,336 797,852 2,198,189 Acaounts 190,504 92,802 773,154 174,177 - 980,313 46,019 1,696,703 3,553,977 Notes andaantnaats - 31 1,999,799 91 3,a48,9(19 - - 2,990,774 31 991,931 $ 7,723,acn 2,060,636 5,091;118 Assessment 634,810 634,818 Tatar $ 882,454 $ 680,849 $ 773,154 $ 174,177 $ 2,990,774 $ 980,313 9 '126,355 $ 5,190,00'1 $'11,397,977 Napes and contracts relceivablel ane shown net of a 915,C100 eillowarlclel for uncolle1c11it le accounts). The I. nearned and deferred lieverlues reported as lint ilities on the governmental fc rlc a balance sheet Eme e1ill' e1r (a) revenl. est Call are elarned t ull are recd m ailat le to liquide11e1 liat ilities of 11t a cunrent Plelriod on I1t amlol. nils thall 1 -ave been ileci but noel yet earned. Al the end cd tl1 a current fisclal year, tF ese 11wc1 clomporlenilsl were as follows: -34- Uniavailablci Tatal U mciarnicld Prapelrty Clanilracits Speaial Iolal avid Delemreid Iax(is naanis of Sale Assessmlenits Uniavailablci hniciannicid Relveriuels Gelneuil $ 999,9c1:1 91 91 - $ - $ (11 31 287,422 31 847,aW Sheuiff X70,7441 - - - X76,7441 - 470,749 Prajelcl delvelaplmlelni - - .1,978,954 - 2,97FI,59� - 2,978,954 Nona ajar tlunds 391,9CI(I 1,999,799 70,3:19 e134,8'ICI 3,(15e1,57(1 3&J(19 3,42(1,9741 Talal Unclaolneld and Deli Relvenues $I '1,387,99(1 31 1,999,799 91 3,a48,9(19 91 e134,81CI $ 7,01,478 31 991,931 $ 7,723,acn -34- DBS CHUTES MUNTYI, OREGON N OT BS 7C FINANCIAL SIIAT13MEN TEI L N 8 30, 2007 C. Other assets Other assets inCIL c e both aL mieril and non-alL anent assets. Ott er Asseils — Long -Term are amortized on a slnaighil-line basis over the perioc tEiriefiileic. O tH er Assets RnEipaid Rension Cost SleniGs 2002 SleniEis 20(V Notal Prepaic Rension Closl ❑efaniEic Clcisl of Is31L ance SeriEls 2003 Rensicin Boric Series 2003 Hull Fai# & Credit Series 2004 Rensicin Boric Series 2009 Hu II Faillt & Credit Series 2009 LID Series 2001 LID Series 2007 HL II Faiilr & Credit Notal Deferred Cosil of Issuance ❑efenned Cost cil Refundeic ❑Erbil Refunding ElEiries 3002 Refunding Cost cd Issuance Blend Libnaryl, SleniEis 24(13 Refunding Cost of IssuarICIEI CDD Reft ndincl SleniEis 24(14 Refunding Cost of IssuarICIEI H HSM, CC Reft ndincl Slenies 20(15 Refunding Cosil of Issuance Total ❑EdemiEic Clast of Refunc Eid 130bil Toll all C1111 I' er Asseils Goverrimental Busiriess-Type Acl ivities Activities Total $ 4,291,'1E19 91 91 4,291,1FI9 9,916,018 - 9,91 E1, 018 10,2'13,2EI1 - '10,2'13,261 87,0'19 - 81,019 5'17,944 124,599 642,543 1 '17,4'1(1 - 'I '11,4'1 CI 59,299 47,751 '101,050 9,40(1 - 9,40(1 12,254 - '12,250 - 180,976 '180,976 803,318 353,326 '1,156,644 414,114 1,116, 724 1,530,838 32,345 64,13'1 96,476 259,238 - 259,238 54,207 - 54,207 104,258 - 104,258 38,149 - 38,749 204,885 - 204,885 113,042 - 113,042 1,220,838 1,180,855 2,401,093 $ 12,237,423 $ 1,534,181 $ 13,111,EIC14 -39•. DESCh UTBS CC UN TY, C RBC C N NCTIESI TC FINANCIAL STATEMENTS J L h 8 30, X107 0. Capital assets C apital assell activity for the year Eirided , une 30, 2CI07, was as follows: Businiess-tvoe aciiviiie,: Capital as, Bits, niet beiirig c epreciaicc : Begirinincl Ending Land Balanicie Incwease Decireases Balance Cam, in.cilion in pregreis, 2,908,713 14,610,46 (152,269) Primary Clciveuinmeirit Tollal aaFlital asset,, ncd teinig cepmiciaiec 4,402,E119 14,610,46 (152,269) C aPliial w sell; , not t eing C EIpIreiaiallec : C aplited as, Bits, t eiing deFpiecia'led: L anc 31 1(1,895,353 91 3(14 ,194 31 - $ 1 '1,'159,5(171 Conisiiwatieni in Fpiocpie.s 242,251 192,161 (242,257) '152,799 Tatal eapiilal a, sells, rioil Laing deirineciiaied 11,(197,604 416,915 (242,257) 11,312,262 4,41EI,E1'l7 1,269,632 (88,933) 9,599,310 Carliial a: seri: , being c epreciaieic : 40,458,427 2,330,35(1 (88,933) 42,E199,84� Bu ilc irig, and impnovemeirits 99,9710,9021 919,123 1'19,99E1; E10,87(1,6219 Lanic implimemenii, 3,124,733 '1(14,985 - 3,829,718 9quinmend anc vehicle, 23,985,363 1,941,326 (EI'l5,038; 24,911,EI9'1 Irilrasllm aiurei � 9,9E10,4� 3 4,91CI,424 - 90,93(1,EIE11 Natal ciagliial a; sell,, being c spreiaiaie( 133,24'1,42 '1 7,94 2,4 98 (655,632) 14 0,548,EIEl9 (E1,26211,711 6) (1,443,811) E11,132 Le: s aecu mL fated deppieciatieri 1lor: Total caplital as,eits, tEiing deFpieeia'led, riel 8Lilcirig, and implrcivemeirits (10,097,331) 11,4(19,4'161 4,598 il'1'1,5021,195) Lanic imFpiov emerii, il'I ,CI51,3(I'I) 1193,CI07; - 1'1,204 ,3C18) Ocluipmeritanic vehicle: (14,328,2EICI) 11,891,826; 912,'151 il'15,601,Elm) Infra, in. allure (2IEI,'l95,389) (1'� 19,994) - (27,61 (1,9719) To'lal aceumu laiec c epreiaiaiioni (9'1,672,3(13) (� ,E129,843) 916,7 c1 (95,929,397) To-lal aaFlital a: sell;, being c epreciedec , ned EI'l,969,13E1 3,1 12,615 (58,2EI9) 84,6,-13,4 E18 Goverrimenial aciiviiie, ciagliial a, sell,, nell $ 92,66E1,742 3,969,93(1 $ 1300,5 2) $l 95,939,130 Businiess-tvoe aciiviiie,: Capital as, Bits, niet beiirig c epreciaicc : Land $ 1,893,9(12 31 - $ - $I 1,893,902 Cam, in.cilion in pregreis, 2,908,713 14,610,46 (152,269) '16,4,06,912 Tollal aaFlital asset,, ncd teinig cepmiciaiec 4,402,E119 14,610,46 (152,269) 'IE1,32CI,E114 C aplited as, Bits, t eiing deFpiecia'led: Buildings an( imprciveimenis 2'1,41(1,12'1 E147,209 - 22,(191,32E1 Land impIncivemerits '14,629,689 4'13,513 - '19,(143,202 Equipmeinrl and vehicles 4,41EI,E1'l7 1,269,632 (88,933) 9,599,310 Total calplited as, Bits, being depiieciated 40,458,427 2,330,35(1 (88,933) 42,E199,84� Leis, eiciciumulaie( ( eirIneiaiailian fare Buildings anc impravemeni, 12,692,9601 1455,81 E1) - (3,1CI8,37EI; Land implrcveimeinls 13,9(1'1,68'11 1663,981) - (4,965,668; Equirlmen-1 andveiticles (1,7(IEI,415) (324,014) E11,132 (1,945,411) Total acauMLlaied deppieciaticri (E1,26211,711 6) (1,443,811) E11,132 (9,619,4E11) Total caplital as,eits, tEiing deFpieeia'led, riel 32,199,1'11 88E1,413 (1,80'1) 33,00,383 Busiriess-ty pe acitiv itieis aaFlital aeseis, neii $I 3E1,598,386 $ -15,95EI,931 11 1794 ,0661 $ 9'I ,4 01,291 DESCHUTESI COUNTY, OREGON NCTESI 110 FINANCIAL SITA118MON11S JUNE 30, 2043 ❑E11preciation expense was al- arged 11a functionsApragram s of the primary government as follows: Governmental aclliviilie:: G eneral governmeril $ "12,"135 General services 1,036,903 COL my roads 1,8ia3,(141 Rublic protection 1,544,(IE16 Health- aric welilanei '194,835 Cacliilal assets Feld byihe governmeiril's internal service 1t, ric s ane chargeic to 11 l' ei vaniaL s functions based on lheiir usage al#e assals '143,339 Total depreciation expeiris e - govennmerilal activities 91 4,828,839 Business -type aclivilies: Solic waste 91 676,441 Fair &I expo CiEwIleir 733,13(1 Acct, m t, laved c epreciation for interk rid lranOers 34,346 Total c epreciation expens e - busines s -type acIN ities 91 '1,443,833 B. Interfund Activit Inlertund-lnarisfers: Faii& honmajan Into nnal Menial Prajeat Solid Expo and Utlen Serviae Genamal Sheriff Heallh Road I7evelopmenl Waste Cenlen Fund Fiends total 'Manslers aw: Clereral Fund $ $ 433,517 $1,383,648 $ $ 9 $ 300,000 $ 10,530,995 $ 230,435 $ 12,878,995 Sheriff - - 200,000 - 200,000 h e n tal Ilea lth '150,000 - 190 ,000 Road - 900,000 - 900,000 Projeatgevelopment - - - - 1,121,926 63,371 1,189,293 Nonmajor91ouemmental 158,313 2,276,966 781,068 6!163 150,000 20,000 764,556 3,176,608 556,000 6,889,938 Notal $ 158,3.13 $2,710,483 $1,664,716 $ 0,467 $ 300,800 $ 20,000 $ 964,556 $15,929,529 $ 849,806 $22,783,830 Inlerk nd Inarisfers ane utilized ion 11t a following pt, rPlaSeis: Certain special reverIL a 111, rids aric the Fain & Bxpo Center negL ire additional resources transfenec from the GerlElral Fund for orlerallions; certain debt serviiae 111, ric s regc ire transfers from ocleiralling (uric S to meet annual dat 1 Semice requinemerils; and transient roomi faxes are lrarisferred to tF a St erifll's f1, rid to Sc pport oclerailions. F. Long -Herm o bligail ions Operating Lec'ISEIS — County as Lessee nhe COL riily leases b1, ildirigS and ofilice facilities anc eiquiplmerit under noriciancelat le operatirig leases. 1If ei total experic ed for S1, ar leases for the yeah enc ed , c ne 30, 2007, was appro) im allely 11038,000. The fu111, rel m iriim c m lease play merils ion # ese leases are as follow: -371- DESCHUMS COUNTY, C RIBG C N NOTES 110 FIN AN CIAL SITA118MEN ISI JUNE 30, 2CI(17 Fiscial Year Ending June 30, Amioiunt 20CIf1 $ 246,276 20C19 '123,3241 201 Cl 871,24-21 2011 52,62a 2012 24,981 Toial $ 534.45(1 Operating LeasEis — County as Lesson of Real Rroperty The County received $928,0X3 in lease rental income for the yeah endec June 30, 2CIC17. Th e COL My is EixrlEicded to neceNEI 914.6 mullion in lease rental incomlE1 O%Eir itEi next 7 years Lnden nan-cancelatIEI leases. These leases are cancielable if annLal appnoclriations are not includec in the lessee's annual appropriation nesoluilion. Capital Leases The COL niy h as entEired into a lease agreement fon acquisition of personal property. REI IEiase is treated as a capital lease; howe�en, the lease is cancelatle if annLal appropriations are not includEIC in the Clounty's annual appropriation nesOlLiion. Amortization expense on the assElis Lrider carlital leEISEI is inalLded wiil- dElpreciation expensEL The assell acquired througF a capital IeasEI is as follows: Governmental A ctiv Ries Asset Bquipmieni and vehiclEls $ 381,998 Less: placumiulalEK amiorlization 1%CIa8 Net $ M-21,480 The future miiriimiL mi lease obliclations and the nEii present value of 11 f• ese minimlL mi lease payn-16nis as of JunEl 3(1, 2007, are as follows: Fiscal Year Bridincl June 30, 2(107 L Elss: Amount rElpresenting interest on fu11L re paymienis Rresent value of minimiL m leEISEI payments Gc vernrr ental Activities $ 200,086 1-1,859 $ 188,227 Notes. Boric aric Certificates of Rariiaipallion For both gmernmenial and t L siness-type activities, IT a County has issLEic GEineral Obligaiicn Bonds, ClEiriificates of Part iaipation jjCIOPs; and Full Faith 81 Clnec ill Obligations all of whish were issL EIC is provide funds for the acquisition anc consilkation of major capital facililiEls, acgL ire pensonal propElriy and fund the Tension Hat ility. -38- DEISC HUTES COUNTY, OREGON NOTES 710 FINANCIIAL 8TATEMENTS UNE '30, 2001 The Coc riiy alsici is.iues cipecial a.iaaasimerit deli to provide furic s for the construclIon of si mets in existing nesic ential areas. These boric s will be repaic from arr ounts 10%i0d against # a property owners t enefitEic t y these irrproven enta. In the EI%Eini it ai a dEdioiEiricy exists becaL se of L ripaid or c elinctL ent special assessrr enta at tl- a time a det t sermioe payrrEmt is doe, it Ei County must prop is a resoU noes to cici%en il" El dEdioiency until other resources, for EDarrple, foreclosure proceeds, ane receNec. General Ot ligation and Full Faith & ClrEidit Ot ligation aric crEic it of the Coy riiy. These anEi sEmial boric s iricrEiaaing amoc nis cif ppiirioipal maiuring each year. tcinds ounrenily outaiaric ing are as follows: Rurpose Governmental activities Governmental activities - refunding BL ainesa-lype activities BL ainess-lype activities - refunding bonds ane direct obligations and pledge the full faitr with terrra naricling from 20 years 110 30 yearn Wit GEirieral Obligation aric FL II Faith & Credit Ot ligation Cert ificiaies of Marl iciipation CL rrently oc istanding anEi as follows: Interest Rates 4.49-1.02% 2.96-4.43% 4.49-9.41% 3.87% Governmental activities 9.01-EI.4(1°/a Governmental activities - refunding 4.6'e1-EI.45% Limited Tax Impro�emeril Bonds CIL miEir1ly outslaric ing are as follows: Governmental activities 4.0(1-5.950ya N otea currently outsi aric ing are as follows: Govennmenial activities 0.00% BL ainess-lype activities 4.79-5.000ra -39- Amc unl $ 41,177,488 '14430,(100 18,(136,829 19,955,(100 $ 103,599,317 $ 75,C100 595,C100 $ 670,C100 $ 1,479,925 $ 300,(100 487,973 $ 187,973 DESCHUTES COUNTY, OREGON NCIIES TIC FINANCIIAL SIIATEMENTIS U N 8 34, 2007 Ct anges irl Lairlg-Term Liabilities Changes in long-terrr of ligatiorlsl for the yElar erlded , L ne 30, 20(17, are as follows: 9usinEiss-type aallivilies: Rull llailh & (widil atligaliaris $1 E1,655,8138 $1 Evvi9,a(la 91 123 ,(109) $ 18,036,8219 UL Willhin L riarriartiaed pnerm d Ic isal J uiy 1, aacia Iniuneases Decmeases . u me :101, 2OC17 Oris Neem GavernmEinlal aciKilies: 21,159,0(Ia 111,32(1,(10(1) 19,8,19,0(10 1,23(10,0(10 Claims E13EI,3(171 - 183,031) 912,616 63,631 Irdennalsewiuefunics $ 2,71EI1,016 $1 1CI,2149,142 31 1.1(1,2161,809) 91 2,748,x'13 $ •1,8EI71,525 Ceirillicalesoil Aar iuipalian 999,0(Ia - (2189,CIOCI) 6710,(11(1 3(11,0m Rerisian abliclarlioni funic s '12,4214,430 - i144,92C1) 12,3719,9'10 91'1,390 Rull bilfl & unEidil otligalians 39,484,102 - 11,23(1,991) 14,213,1711 1,202,4711 L riamortiaed prem d (c isal 189,6EIEl - 11,138) 'IE12,523E1 71,138 GEinEinEd abligalian bancs 21,•IEI•I,a,19 - 12,2aEI,E12E1) 18,914,4CI1 2,3 9,343 LnamortiNid pnerniums 31.1,994 - 1148,494) 325,480 X8,494 Laws GavernmElnlal llundS 35a,0(10 - 19(I,CIO(I) 3(IO,OCIO ,ia,O o Limkid Im irripnoWmenttonds 639,0271 1,C171,a(ia 1213E1,102) 1,419,925 '1171,OCI0 Capital leases GaveirrimEinlal 221,'193 409,899 1243,861) 'IE18,221 'IE18,227 RelinfflHMIR insuranaEi GaverrimEinla111unds 412,Oia 2136,919 1198,421) 492,598 12.1,'148 Inlennal sEmiice funcs - 81,12.1 11,191,1) 86,528 19,'190 Campensatec adsenues GaveirrimEinla111unds 9,am,0ia 4,98%EIN 14,(130,438) 9,643,31'1 4,1571,53'1 Inleunalsermicefuncs 999,098 2101,83a (2aE1,450) 6(10,232 2112,649 11 8(1,419,69EI 11 •IE1,858,06.1 91 ('19,(1.13,(141) $ 18,3214,110 $ ia,7142,066 9usinEiss-type aallivilies: Rull llailh & (widil atligaliaris $1 E1,655,8138 $1 Evvi9,a(la 91 123 ,(109) $ 18,036,8219 $1 5(171,529 L riarriartiaed pnerm d Ic isal 38,7199 6EI,159 11,,19EI) '1(14,'196 4,811 Guicial abliclalion baric s 21,159,0(Ia 111,32(1,(10(1) 19,8,19,0(10 1,23(10,0(10 L riarnardwid premiums E13EI,3(171 - 183,031) 912,616 63,631 REitiWeiheallfl insumnae 42,19a EI,, 151 11,842) 42,499 8,49'1 Camgleinisateu adsenuss 253,•122 40,381 193,88(1) 249,823 59,290 Laric fill ulasuneam glastalasurEi i(I,a0(1,0(Ia 1,9713,958 - 1'1,913,998 - Law s 90(1,92 8 - (•12 ,99;1) 481,913 '11,648 11 41,2181,7184 91 -11,3.1(1,249 11 1'1,E193,(171;1) $ 5a,ma,954 $1 1,8571,460 -4(1- DESCHUTESI COUNTY, OREGCN NCTBISI 110 FINANCIAL SITAIEMBN11S JUNE -IO, 20CII Debt Slervicia Reiguircimients C et 1 serviice reg- iremento on Certificate, oil Rarticipation, Lim iled flax Im rlro\ em ent Boric a and Bonds and Koles at , une 30, '41007, arei as follows: Yean Endiricl COPs J u nie 321 Priniaipal Interest 300E1 41 -100,000 91 34,[170 2009 -1710,000 '15,[160 20'1(1 - - 20'11 - 20'12 - - 2(113-,'1[1'17 - - 2(118-,1[122 - - 2(123-,1[127 - - 20284MI32 - - 2(133-,'1(137 - - Governmental Actli%ill lea Lid Ta)i Impro%emenil Bonds and Notes Priniaipal Interest Principal Initerest 91 117,00(1 98,52,e 126,755 713,00(1 95,00(1 9169,640 41 717,997 E12,522 99,307 92,441 48,955 1718,'1'13 91-IJAC19,163 91 2,890,752 ,I,f1C1'I ,012'1 2,194,162 4,12'1,669 2,E193,361 4,13T9,402 2,926,019 4 ,EICI3,CI60 2,4 01'1,303 14,86a,400 9,9E10,87,e 9,216,40'11,4 26,889 12,9CI'1,2'19 4,(196,719 1,1 M,376 1,197,77EI 1,,e99,177 33,94(1 Advancici Refunding of Debt In prior years, the COL rally defeasec cieirlairi general of ligation t onds and certificate, cd participaliori QCIORsi; by placiiricl 11'ei procieeds of riew clenenal of ligaliori fonds, CIORsi and Full Failh & Credit Obligations in innevocat le Inusto to provides fon all future debt SEIRlicie pary merits on tr a old gerieral obligation boridsi aric the CORS. Alacondirigly, the trust aciooL rill asseto and tF a fiat ility fon the defeased general cibligalicin bonds and CORS arei riot included in lhei County's financial alatementsi. At ,une 3CI, 2CI07, $37,240,OOCI oil tarids and $7,500,OOCI of COPES OL istandiricl Eire consic ered c efeasied. G. Secirmient Inflarrmiation Tr e County maintains two enterprise fL nds. Tt e S olid W anile Fund is used to accouril for the ocleira icirisi of tte County's landfill nil Knott Road and 2V Street aric transfer alatiorisi lacialec 1h110Lc1hout 11-e C101.rily. The accumulation of resoLnces 111—ai will be required far 11te closLrei and postalosure cicialls asisoclialed Witt the sanitary) landfill ane also eiciooc rheic for in llre Solid Washes Fund. lll-ei operations of the County's Fair 81 Expo -4'1- 41 E170,000 91 49,130 91 '1,4 719,929 41 4719,335 91 E19,9C171,488 91 '1:1.9,46-1,781a Bu siiness-type Aid ivities Yean Endiricl COPs )lid Ta)i Impro%emenii Bonds and Notes J L me Sal Principal Initerest Priniaipal Interest Principal Interest 300E1 gl - 91 gl - gl - 91 1,845,177 91 1,017,419 3009 - - - - 2,093,342 1,4 92,771 201(1 - - - - 2,194,342 1,422,06EI 2011 - - - - 2,-166,131 1,2132,450 201,1 - - - - 2,946,160 '1,234,169 2(113-2[1'17 - - - - 19,13'1,'197 4,448,381 2(118421C122 - - - - 4,990,394 3,108,674 2034111C127 - - - - 9,192,312 'I,CI86,'l28 2(128-,'IC132 - - - - 1,035,624 283,439 2(133421C137 - - - - 315,223 8,723 .18,4 719,802 $1 19,(134,234 Advancici Refunding of Debt In prior years, the COL rally defeasec cieirlairi general of ligation t onds and certificate, cd participaliori QCIORsi; by placiiricl 11'ei procieeds of riew clenenal of ligaliori fonds, CIORsi and Full Failh & Credit Obligations in innevocat le Inusto to provides fon all future debt SEIRlicie pary merits on tr a old gerieral obligation boridsi aric the CORS. Alacondirigly, the trust aciooL rill asseto and tF a fiat ility fon the defeased general cibligalicin bonds and CORS arei riot included in lhei County's financial alatementsi. At ,une 3CI, 2CI07, $37,240,OOCI oil tarids and $7,500,OOCI of COPES OL istandiricl Eire consic ered c efeasied. G. Secirmient Inflarrmiation Tr e County maintains two enterprise fL nds. Tt e S olid W anile Fund is used to accouril for the ocleira icirisi of tte County's landfill nil Knott Road and 2V Street aric transfer alatiorisi lacialec 1h110Lc1hout 11-e C101.rily. The accumulation of resoLnces 111—ai will be required far 11te closLrei and postalosure cicialls asisoclialed Witt the sanitary) landfill ane also eiciooc rheic for in llre Solid Washes Fund. lll-ei operations of the County's Fair 81 Expo -4'1- DESCHUTES CO IL WHY, C RIBIG C N NCTES TO FINANCIAL EETA116MEN11S JUN B 30, 2CICI7 CIEInllEIr, inCilL c ing the arini, al county fair, are accounted for in 11' EI Fain & B� pla Center Fund. Ailsa EIC1CIOL rlllec for in this fund is acltivity related servicing the gGrieral of ligation bond, issued in 1996, 11a finance it EI cionstrucllion cif the facility anc 11Y a resoI.noes 11011 ilLture ciarli11al riEleds including the clonsirucllion cif the RV Rank. In orders to mainiain a higr degree oil fiscal managemiElrii oven the enie11pplise 11L rids, EM& major activity and the fL nded reserves ane aC1CIOL Alec for in 81. b-ilL ric c of Slclid Waste and of the Fair & B) plcl CleMe11. A bL c get is adopted for eacil oil these sI, b-func s. A combining schedL le of net assells, schedL le of revenues, exPlElncec aric C1f ariges in rie11 assets aric schedL le of cash flaws is prepanEIC for *e sub -funds of Solid Wacie and of the Fair & B)FIo CIGME111. IV — OTHER INF ORMATION A. Risk Managemerill The County is e�pcisEIC to various risks clil loss related to tons; thefI of, damiage to, and desllnl.Cltion of assEls; eiiroiis and omiissicins; in to employees; and rialL ral disasters. 11f a County rll.rcr aces clommercial Inst rance for property coverage, fidelity bonding, catasinocll' is workers' comipensaiion claimis and stool lots on its msec ical/dental nick s. 11 self -insures againcl losses ilon general fiat ility, midst work ens' ciarrilrlarisalion, mediclal and c ental benefits, unemiplaN merit benefits aric others ricks. All OPIEulaiionc cif 11Fe Clounty, as well as finlo courity SIEINCIEI disiricta (10es&Lies Courtly 911 and B>tensicin 4•• H), patliaipalle in the CoLMy's self-insurancte progiiami. Neiil'EM Blactk 80te Ranch nor ClLnriver SleRiiae District partiaipates and Beaci u11Es County 911 Cot.nlly Slerviice Mciiiiiclt's plalliairlallion is limiiled to unE miclloymE ni beriefils and mediclaMdE nial. 11f a thind party insL rance coverage obtainE d t y tl a CICIL my service districts not covered by II`E Coy IN's self-insurance program had no signiiliciani reductions in the le\,els clil irisLnarice cici%enage in t[ a past years. Eleitled claimis have not exceedec insurance coverage in arty of the past three fisctal years. lR e Coy My estimates liabilily for incurred kisses fon nerlori ec and t. nreported alairnic far clenenal and vehiclE dfleei liability, wonkers' compensaiicin and emiploy E e medical C1Ch E rage. W culkeiis' clompensaiion, general and vehicle/fleet liat ility Estimates Eire cplimanily t eked on individual case estimiElles for replarled claimis and t1 rougl^ F isllonical data fon L rireported claimis as c eiE rmined !:y the Clounty'c Risk ManagemiE M department. Liat ilities are basec an eatimiated ultimate Cicist of setil ling claimis. Liabilities include an amioL M for alairnis that F ave been inCL rred but not reported (IBN Ff). The result of the prociess to estimate the claimis is not an exacit amol. n1 and acicordiriclly alairnic ane reevall. aiE c cleriodicially to considE n tF a efilecis of inflaiiciri, recent Claims setilemiE n11 trends and off er econcimiia and social faciciiis. PaymE nis ilromi ll a fL nds wF oce acltivities are clovened are mace to il' E internal serviice insurancte ft rids, based on the estim ated need to pay prion aric al. nnerii claim s and to accumulate resources fcul full rE losses. 111 a net assets, as of une 30, 2007, of il� a InsuranCIE Fund (Jall insuiiaricie prograrnic clihe11 than miedical/deriial; ane reported at $1367,746 and of the Health Benefits Trt. ci FL rid 11medicialilc erillal) at $9,769,065. -42- DESC HUTES COUNTY, OREGO N It OTE SI 110 FIN AN CIAL SITATE ME h IS JUNE 30, 20111 CIF anges in iF ell Insurance FL rid;i' claim liabilities arei as fallows: Claims payable, , u ne 30, 2(105 Fiscal yean 2006 claims expense Fiscal yean 2006 claims paic Claims payable, , u ne 30, 2(106 Fiscal yean 2007 claim s expense Fiscal yean 2007 claim s paic Claims payables, , u ne 30, 2(107 Insurance Health Benefits Fund Trust Rurid Tcital $I 859,487 $ E109,567 $ 1,069,454 1,221,277 7, FI96, 065 9,117,342 525,645 7,499,676 8,4415,3"11 155,519 1,2105,956 1,361,475 1,791,271 8,457,871 10,14 9,14 2 1,584,615 8,077,190 10,2161,805 $I 1,761,775 $ 086,637 $ 2,148,412 B. Commiilmients and ceiritirigent liabilitieis The County is contingeintly liable with respect to lawsL its aric othen claims incidental to 1F ell one inary ooL rse of ills ocleiraiion;i. Claims covered ty the Cocn1ly's seliWISLrariee are revieweic anc los:ie:i are accrued taselc an the ,jL c grrent of County management. Aecorc ing 11c ClcL nlly rranagerrein11, based on aWce of legal coLrisel with respect/ to ciuch litigation and claims, Lliirrate disposiiicn of these maidens will not I'ME1 a material ac�emse effacii on ihei finaricial po:iition or nesLlis of CoLrily operations. C. Rarl icipatieiri in public eimipiciyee s; rethiemient systemi Me Oregon Rublic Brr clloyees Retirerrent S y sten IjRBRS or "*e S y stern "; provides stalleiwide definelc t enefit aric c Ediried contribution plaris for eligible ern ployens sL aF as units of state governrrent, political si, t c ivisions, ccm m unity colleges aric school districts. Ror the County and 01 F eir eligit le eim ployers t1at Favell joineic ihei State and Local Government Ratei Rocl, PIERS is a cosi-shaning, muliiclle-errployen system. It is an ageirii muliiclle-ern ployen syslleirr for polillical subdk inions tF all F ave not eleictled io ,join tF e S 1aie aric Loyal Goveirrirren11 Ra11ei Rool. PBRS i:i administened Lrider Oreiclon REN iseid StalLtes (ORS, CIFaplleir'4183, ,183A and Internal Revenge Codei Eeelicn 40111a; by 11Fe Public Employees Reiinerreni Boarc. The Boanc F as tF a a0hai0y L nden state stat/ties io arrend the Rlan's t enefits and contribution raters. RBRS issILells Fly bliely availablei financial neclorl s t1all include finaricial ciiatementci and reqs fired auppleirremllaryl inforrraiion. The reports can tel oblained frorr the Onegon RLtlic Bmpleyeies Reiiineirraril System, RO Box 2374Q, lliclard, Oregon 97281-3700 or by calling '1-503-998-7371. The Plans offer netirement and disat ility benefits, post -err ployrr emt/ heialtheare benedits, annual cost/ of living inereaae:i and c eath benefits to Rlan rr err ber;i aric t eineficiaries. BenelililS c ifi en declending L pon entryl date. RBRS flier One anc their Two plans aric tF a Oreiclon Rublic E erviiee Err ployees Reiiireirr eini Min (ORSRP' eisiat li:ihed for err ployees hireid afileii AugL at 29, '21003, are esiat lished t y state slatutes io fpio� is a benefits fon slate and local governments and thein employees. Ike ak ihcriiy io establisF aric americ tF a benefit/ provisions of tF a Rlan heists wiR the Oregon Legi:datu re. The Clou my furic ing p0kkis and fieinsion ED Fleiri;ie inalL c e all corn ponerii L nits with the exception of BlacN Butte Ran& Coy riiy S erviiae ❑islrict aric Suniken E erviiee ❑isirict. These Districts lave seclarallei PBRE -43- DESCHUTE SI COL N11Y, C R E G C N NOTIM 110 FINANCIAL SI11AlISMENISl JUNE 30, 20(17 aaaoL rills wF ich arG not significant in relation 10 IT Ei Coy rilly. They ane inCIL c ed in their separately issuec annual reports. The nequ ired employee cionlnit a Ilion of 6% is paic by 4e Coy rally. Rrion 10 December 31, 24(13, it El Euriployee's 6% corilrit0ion was made to the PBREI ORS 238 plans. BffeciNe January 1, 2004, 11tis samiE1 EI% contribution was nEiquined io be remiitied io tf a India is a al ACICIOL nil Program QIAR, lion all eligible employees. unden CIRS 238A IridividL ail ACCICIU nt Rnognami Rlari. The COL nlly also contributes it El nemaining amioc rills nEieEissaryi to play benefits when c L e. Fou 3007, I a Courily's annual pension coal of $6,082,378 was equal to the eau nty's requinEic aric actL al ciorilnit L lions. -91 a Clau my is nequired by ORI 238.225 io contritLIle all an acduanially delenminEic raffle. The emplciyEm nale ac opted by the RERS boand tared on the Deciemit an 31, 2003, acivanial valuation for the Coy My ilon fiscal y Emir 3(106-20(11 was 5.35% for flier One and flier -lwci Eimiployees. Fon OR%91FIR employeEis, tFe County remiilted corilriti,licns based ori Eimiployee class. Nor ORSRP contribution nates wEmEi 8A4% for clenenal 90rviices and 11.61% for police and fine employees. it ese OP%IRR nates were adopted based on actuarial iriilonmation reganc ing projected costs of the new plan. -11 a RBRSI Board adopted new rates based on it a ❑EiciEimit Eir 31, 2009, acilL arial valL pillion llon tF a fiscal yean beginning July 1, 2047, and It is will 116,9 li in County emiplayer PBRS-I rates of 6.86% for RERS ORF -I 23 emplayEies and 7.93% aric 10.79% fon general saRiice employees and police and finEi ORSRR employees respectively, in ac ition Ilei the requinec 6% IAIR corilnibullion. -lta aciLarial assumptions in the Decemben 31, 2005, valuation includec Ila; 8.0% irivesiment rale of retsrn, (b) p1nojeclEic salary) increases of 3.75% willt additional increases for p1nomiolion anc lorigeviiy that vary by agEi and service, Ila, f ealthcare cosll inflallion of 9%, grading town ty 0.5% per year is 59% in 2413 and Id,' certain dEimiagraphic assLmiFliicns. ZIhEi undenlying long-IlEirmi EissILmisc rate of inflallion is 2.15% pen year. Re actuarial vale of KERS assEls all hair marNel value on the valuaiian dale less a reserve equal io a prorate portion of the irivesiment gairis (losses) over 1hE1 foun-yean penioc ending on IT a %aluation date. The unfundec actuarial liability as of DecEimitEir 31, 2005, valuation is amicidizec on a IE1%E1I percentage of covered payroll on a closed fixed lenm mielhoc oven a 32 -year period if ncL dh December 31, 2(137. Annual Percentage Rensie ri c f APC Net Rensic n Fiscal Year Ending Ccsi (ARCIj Contributed Obligation 6/30/3005 4,255,696 100% $ - 6/30jI3006 5,559,192 100% $ - 6/30i13007 6,082,378 100% $ - In 20(13 aric 2(104, the County issLEic IirrliilElc tax pension bones, it El pnoceEic s of which were L sed io finance a pod icin of its estimialEic L rile ric ed EiciL anial list ility Qsee note 111 C regarding the balance ctll if Ei pGrision asses and note III F reganding it El oLisllanding deti.j . Amort izaiion of IT a pension asset for the year ended L ne 30, 2041, was 91486,346. 0. Rost-emplcymient benefits In addition io pEinsion benEifits cescribed in Note IV C, the CoLniy provides post-employmient benefit oFllicns ibn healit insL rance llo eligible retirees, ienminated employees and IIF eir derlenderiis. -Re benefits are provided in accorc ante wish County orc inarices aric collEictive t argaining agreemients. lIF a criienia Ila cellEirmiinG eligibililly iricludEi: yeans all service, employee age, c isability c ue to line of dLiy and wt ether it El Eimiployee has vested in the nespeclive netirement plan. -11 e Coy My fL nds It a beriefils on a Flay-as-you-ga t alis. Eligible employees Eire requinec to pay set Flremiiu oris for a portion of Re cosi with if a Clounty sL t sidizing 11 a remaining costs. Duning IIF a fisoal year endEic , une 3(1, 3007, expensEis Ilriei oil plarl icirlanll -44- DESCH UTE S CC UN TY, C RIE C C N NOTES TO FINANCIAL STATEMENTS J L N E 30, 2(107 aoriiliii bull ions) of $165,456 wene paic fon posit -E m plloyrrE rill beriE llits. TIhE rE ane currently 34 rE 1ineE s eligiblE to pari icipate in chis inSL nariaE prograrr. . The County's liability at J L ne 30, 20(17, for f E alth insurance benefits to ihESE particirlEanis is Ealimated llo be $631,635. E. Lanc fill CIQSL re and pcalclosure dare costs State aric Fec E ral haws and rE gulaiions requine Thai the COL my place a final ao%E r on ills landfill sites aric perform cealain mainilE mance and rr onitoring functions all the sides for a minimL mi of thirty yeEars afien closure. In addition io operating expenses nelallEc to current acili%illiea of 111a laricfill site, an expense pro%inion aric rE lated liability are being neciognized based on 1ha fL llL rE CIOSL ne and postclosune care ciosts than will t E incurred nean on afiler the dale the Iaric Hill no loriger accepts wasie. The neciognition of It ese landfill caloSL re and postcaloaL re care ciosts is based on the arrount oil the landfill L aed each year. The esilirraied liabiliily for landfill CIoSL rE aric plasiclosune care costs is Eapproxirr ailely $11.EI million as of JuriE 30, 2007, wt ich is trasec on 53% L Sade of 1h E H rioill L aric ilill CaplEaaiily aric fL II usage of seg eral srr allen sites. Ii is eatimatec it f Eail Sari additional 116 millicin will tE neciognized as closure and postclosure care cosils between July 1, 2007, and lIf e c EIIIE the landfill is cunrently expeciled io be fillec to capacity (tf a year 2(129). TIf a estimated lloial current cost oil the landfill closure aric postclosure crane il$17,604,341) is t used on if a amount that would be paid if all Equipment, ilaciilities aric services regL fired to close, moniion and maintain alta landfills werE acquinec as of J L ne 30, 2007. HOwE % E r, the aCiL Eal Cost of Closure and ploatclosune ci are may bE higl- er due io inflation, & ariges in technology or charicles in regulations. For 11' E Plast Se% E ral years, 111 a County llas designated rE SOL raE S to be reserved for fullL re CIoSL nE aric KIoSiCIoSL ne cane anc it anticipates continuing io do so. The COL rely rr eeils the "Local Go%errirr E rail Financial Tesil" whi& pnovic ea financial assurance as 10 the County's at ility to rr eet ills iliriancial of ligations for cataSL re aric KloalCloaL UE . R. Fund Strucillure Major RL nds - Governmental GE rieral - aaaoL rails 1011 11' E financial operations Oil 111• E COL rally which are noel accounted 11on in any other fL ric . Principal sources oil revenL E a arE Klrorleal y taxes and revenues from Oif• E r goy enrim ental agencies. Bxperic itL res prirrWarily cio�er fL ncilions nelallE c to assessrriE nil aric taxailion, district atlonnE y, clerk's necionc a and adminisllnation. S t erifil's Office- pinorlealy ia� es, cal- Earcles for SE rvaiaas, FedE rat and State grants for FIL blic sallety. Marillal Health - lees for seRiicies, FedE rad arid State grants for menial f ealth semkies and counseling. Road - gas tax apportionmerai and llorE at rE CE iptS for KIL blica roads and higllways. Rro}ecll ❑a� alopment - proceeds from COL my Land sales and leases for proper y acgL iSiilion fan County caffices. Maioaa FL rads - Proprietary - E nterprise Slalid W aale - 11aes and & Earcles for seniiaes for the oplerEallion and rraintenaraaE Of 11' E COL rally's sanitary landfill and transfer silations. Fair & Expo Clarillar - fE ES, transfE ra and properly lla�es for the orlerallion of a fair aric e> Flo centE r, annual caoL rily fair and c E bil service. -45- DESCHUTSE COUNTY, C RIBG C N NaTES1 TO FINANCIAL SITIATIBMENTISI JUNG 30, 20(17 N orimaior Governmental FL nds SI aciiEul Revenue Funas SL siiness Loan - loan repay merit and interesi for loarisi to business entiilies for job creailion. CommiL nity ❑ENEdopmient Block Grarii - State and Federal funds for pnogramis 110 low aric mioderaie- incomie housef olds. Court Technology ResieRIEi - resources ion upgnadea to the COLriiy's Video Arraignment equipment. Cultural Coalition - State furic a used far pnogramis ilo promote CIL hIL rE. Grant Flnojecils - grants for local prograrnisi as desigriaiec by 111-e gnariior. L shine COL rl - finE a aric fees fon public safelly aclli% illiesi. La Ririe Inc L atrial - changes for services ilon indL sitrial CIE�elopment in the La Pine area. La Ririe Senior Center - resoL noes generated fromi fL rid raising acllivillies to built a senior center. Flark Acquisition aric Development - appori icirimienll from 111- a State cd Onegon from rE criealiorial e1- icle fees. Flank Develorlmienil Hees - fees paid by de%Edopens in lieL of land donation for park c e%E lopment. RERS Reserve - changes to Clounty'si opleralling funds and derlariments to esilablish a rEME Rie for possible innneasiesi in t1- a FIBRS rallE . General CIoL my Projentsi - prorlE rly taxes and renis for gerieral County oarliilal projects. General Capital Reserve - transfer from General FL rid and interesii on investor enilsi ilei ancumulaie resoL rciesi for bL ilding rE moc el and fL lune miajon maintenance of COL n11y buildings. CIoL my Sc1- ool - local taxes and fonest neneipis fon edL nation. Slpenial Transploriation - Sliate grant for transportallion. Taylor Grazing - Hederal fL nds adrr inistered by Staile for narigelaric ior rJUCR E miE rill. Transient Roorni Tax - lodging tax for promioilion C1111 110L risimi and COL riily services. Video L oitery - StailEi'si video loiliery apportionment for economic c eve lopmerill. W elcomie Clenter - loc cling 11a) eci for nerlaymieni of dek i and recreation advertising. Property Managernent Operations - Reriis from lessees for asisiisiiarinE to industrial develorlmE rill within the County. Foreclosed Laric SalE S - land salE pnoceec a for suPIE Riision and maintenarine of Clounty laric . -4EI- DESCHUTESI COL NTYI, OREGC N NOTSSI 110 FINANCIAL SITAIlEM13NIlS UNE 30, 200 LiqL or Enforcement - allocallion of Stale fL rids for 6rifcmoemieril of liquor laws. Viclirris' A,isi,iiariaei - grant.i for providing assistance to crime %ialimis. Law Libnany - iirie.i aric fees ion miaintenariaEi of the law lit naryl. County Clerk PlOciarc .i - fae.i for L pgrading storage and retrieval sy stem,i. Commission on CIT ilc nein and Familie.i - Feideral and Slate grant.i for family and children programi,i. ClomimL riity . us1lice L venile - S11ale grant.i aric fees ion re,iponse 11ci JL v6nil6 dedinqL ency pnognamis will in ll' El ClaL n11y. Sll-erifil's Asset Forfeiture - KlroaEieds from sale of aa861s ilorfeited in Stale and Federal Court for law EinfaraEimieril prognamis. Cloud Facilities - Sllate grant to provide sEICIL ri11y in It l' El court building. ❑6sal• c 1168 COL rily Corrirric nication Sly sterni - contracts and loan p1nocie6d,i for nadio ciy sterni for public safety organizations of CleschOes County. SlhEmiffl's Capital Reserme - transfer from the SIt1 erifil's fL nd 11011 fL lL ne capilal exp6riditure.i. Fealty ❑E11partmenl - leas for sermices and Slate grants for community wide health care. HeaU y Start -Prenatal - fae.i for seNiiaes and S11ate grants for oomipnet ensive prenatal care for low- iriaorri6 wamien and their infarils. Healtt 116par merit Reserve - transfer from Heallt- Derlarlment and intere.iil on investmOrils fon neserme Ila enable sustained response Ila significant pt, t lic f ealth events. ABH A - S11ale grant ilon mental t ealth SEIRlici68. AcutEi Cars Sermices - Sta11e gnari111c rid.i for aac le care 86rviiaes 110 the mentally ill. OH F•• Chemicial ❑Eipenderiay - Oregon H6a111f Plan aric chemioal d6pendErricy fees for c rL g abuse treallmierit. CodEi Abatement - monilia for Einfanciemient of Courily solid wa.illEi aric sanillalion cioc e.i Commiunily ❑ErvEdopmenl - fees and ct arges ion ciervic6a for planning, r Eralth inspecllors, bL ilding .iafely, ec ucallion and public sermices. CDD-Graundwalen F art riEmsr ip - transfEirs for mairitenariaEr of wallEir qL ality aric apen sKlacEi aric fees 11a deh elopens ilon replEiaerrierill of septic sy stemi. Newbeniy N eigl• borhooc -• prooeec s from laric sal6s and gnarils ion miaintenariaEr of walen qualilly and open spade. CornirrIL nity Elm elopment REIcieRIEi - fL nds transfarrEid fromi Clarrimiuriilly DevelcipmiEinll for contingenciies. -47- DESCHUTBSI COL NTYI, C RIBG C N NOIIEISI 110 FINANCIAL SIIIAIIEIMEINIISI JUNE 30, 20(17 COO -Building Prognam Reserve - surplus built ing program furic s for cloriiirigencies. CDD -Electrical Program ReseRia - surplus electrical prognam (uric s for clortiingencies. CDD -Building Irriproverriertil Reserve - iransfer from operailion furic for future capital improvements for C❑❑'s facilities. GIS QGeograplr is Informaiian Slysllerris) Dedicated - recording fees and sales for map data systElrri. Natural Resou nce RroiElation - grants for the control o1 noxiou s weec s aric prcrrciicin of h ealthy fcresls. Fec eral Forrest Title III - federal monies for guarns related io N ational Foresil acltivities in ❑Elscl- u 169 County. Flu rVlEly Clr — fEles for SL RIEry nl easurements, plat Ileo iElws aric dCIClu rr Emil filing. Ru blia Larlc Corner Rreservation — fees fClr maintaining perrr anent m orlurr Elnts of 9L rvley ciarnElr positions. Road Builc ing and Equirlmani - transfers fnorri Road Fu rid for future capital asset P1u r& ases. Road Irripra%erraril Reserve - fees for fu lune infrasilruature requiliOrrElriils. V& icle Maintenarice arid Replaclement - transfers frcrr Courtly furic s aric daparl m erns for future veh icle replacerr enil aric replair. Dog Control - licenses and fEles for animal corillnol. PIC u It Ranole and Riot al ion - changEls for services and .r- tate ❑epartrr EIril1 of ClorrElC:iions grant ton operation of County ju stice prognam. Desch utes COL nily 9'1'1 COL rely Slarvticle Districil - property taxes, charges for services and grants for operations of cou rtlywide erriellgericy call center. Des& utes COL rilly 9'1'1 Courtly Slervticle Districil SquiFlrreni Reserve - funds transfennec frclrr DC 911 foil fu iulle capital asset nequ iremento. County Extension and 4-H County Ser -Oce Districl - prclperty taxes for Oregon Sta11El UnNEirsiiy's Bxtension Service programs. BIE0 Butie Ran& COL My Ebrvicie ❑iotrict - property taxes and fees far security EIEIMCIEW and law enfarclElrrieni within th a ❑ialniclt's boundaries. SL nriver Service Districl - property taxes and fees fon law enforcement and fine services wilt in the ❑islniat's bouncaries. SL nriver Service Districi Reserve - furic s ilranaferired frclrr Sunriver .r-bRiice ❑islniclt for future capital aosai requinemerns. -48- DESChU111ES CCUNTY, CRECON NOl1EIS TO FINANCIAL STATEMENTS J L N 8 30, '41007 Debil SlEwicia Funas ,1000 SlElries Lid 11a) Irriprci�Elrrkirlil - aaillection of speciial EMSElsisment liens for dElbil service cin speciial assessment t ond. ,1003 SlElries Lid 11a) Irr �piCR Elm Elrii - aai flection of speciial EISiSIEIS EImlerit liens for dElbi service ciri speciial assessment t onds. ,1005 SlElries Lid 11a) ImflpiCR EImIEIrlt - aclllection of speciial aSisElssment liens for the debt serviice on s fIElaial assiesisim aril bonds. ,1007 SlElries Lid 11a) lrr lnCh EImIEIrit - aclllection of special aSSiElsisment liens for the debt seryiice on s�lElaial assiesEimeril bonds. CID❑ Building '1996 Full Faith 81 Credii Refl riding, SlElries 7004 - furic s transfanIEIC from Community ❑EIS Eiuopmerit ton debt SIElrviiCIEI i8Suec to t L ild Community ❑ElvEiuopmerii builc ing. Full Haitfl and Credit, 2003 - fL nds transferred from c Elpartmerlls ilon det 1 SEIRiiae on t cirids iSlsuElc for t L ildirig, remodEiu and acquisition of ciflice t L ildings, commlL nication sysitemi. Full Faitfl Eirid Credit, 2009 - fL nds transferred from c Elpartmerll fair det 1 service cin t onds iS E11. EIC to finance ADA corn pliariClEl pnojecis. F F SI/B, CC Full Faith and Credit REtlh ric ing Series 2005 - luric Ei transfElrilElc from F Elalth and Mental F Elalth for debt ElElrviiCle on certificates of particirlation iS SL EIC to built arid IIEIrr cic el built ings doll use by these derlarlments. Governm ent ClEintElr 'I 9fK1-98 COPs - funds transferred doll repaym ent all cera iiliciates of participation iSiS IL EId io remodel bL ilding. RL t lit Safety 'I 993/1996/199(I/20Cl2 General Ot ligation - progElrty taxes fair clElt i cieRiice ori toric s iS E11. EId io building PL t tic safety CIOmPIED. REI( rr ond 81. ildirlg 1994 CORs - funds iiiarisferred fail det 1 cieRiice ciri ciertificates Cd participation iS E11. EIC io acquillEl aric remodEll t L ildirig. MRS SlenieSi 2(102 and 2004 Debt Sleryiicie - tnansfer lrom operating fL nds ton Jett saRiiae on boric iSisll EIC 10 fL rid pension liability. Welcome Center 1988/98 CORs - funds hiansferred iliiomi W elclom a Ceriteu special revenL El fund fou c ebi service on cert ificiates all participation issued to t L ild W GICOrrie CIEIri1lff. Beric L ibrary CICIL my Service ❑isitiiicit Geneual Obligation - quorlei ly ia)El8i for debt service on t onds iSisll EIC io build Beric Library. REI( rr ond Libnaryl County Slemiice Districi GeriElral Obligation - property taxes foil debt seryiice on t onds iS EIL ed io rem odel bL ilding for REldrr ond Libnaryl. Surllk Eiji Library COL nliy Slerl lice ❑isiirict General Ot ligation — progElriy saxes for clElt i SleRllCEI ori t onds iS EIL ed io bL ild SIL ririver L ibrary. -49- DESCH MIS CC UNTY, OREGON NOlIBS TO FINANCIAL SPATUMENTS L N EI 30, 2007 Caghal PfOjEiCiils Funds Local Improvement Elislnicit- collections circ r.ribondec liens and bond sales 110 irrcpiavE roads and streets for t enefillec proper ies. N onmaior Rroprieiany Func s - Inlennal Slerviicie FL ric ci 13L ildinc Slermices - inted L ric 0ha11c eci for CIL stodial, repairs and rr ainiensnce and related aci ivities ilon County facilities. Adminisii11aiive Services- inierfund charges ilon serviceci cpio%ic ed by County adrrinisi11ation. Finariae - inierfund charges far services Klro%ided by Finariae I]Eirlarl mens. Legal - interk rid ar arc es fon ciemiciesi pnov is ed t y Lec al Departrr en11. Rensonriel - in -led Lric 0ha11geci for semicies providec ty Rersionnel Derlarlmenl. Inforrrallion llecihnology- inlleduric changErs for services provided by IT I]epartrrErrii. Inform allion llecihnology Reserve - inierfund charges 11011 fL 1r. nEi technology irr proven encs. InswianaE1- interfl. Ind & arges ilo11 non-medicial k ental inciurance coverage. h ealth Bffiefiis 11nr, St - inierfund charges ilon m edical/deriial heal r inciurance. -50- REQUIRED SLPPLEMENIIARY INRORMATION DESCHUTES CCUhTYI, OREGON GENERAL FUNDI SCHEDULE OR REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SUDC ET AIND ACTUAL FOR THE VBAR ENDED JUNE 3a, 20(171 Budgeted Amou nits Va idariae mJ11h Olridinia I Flinial Aatu al Amau n9s Rinial Bu c get REVENL ES L oaal Taxes - Rnage� $ '11,,iv,8aa 91 11,111,8C10 9 171,90'1,5714 9 389,171 Liaenses and pEmmils ,09,aaa 29,OCIO 29,6C10 ' ,0aa Fines, for eilunas, avid pcniadliEis EI(Imaa 6CIa i CIO 6(16,448 EI6,(148 InvEislmEinl seinninds and rent 3.Ia,2(1'1 32a,2a'1 521,693 aw,492 Changes fan serviacs 2,3fl4,9(18 2,384,928 2,5(19,'144 12' ,23EI IntEinclov ennmenla l ll aaal - - 14,924 1',924 Slaic 2,'139,4971 2,1719,' 97 2,39a,71'1 1711,214 FEidEME11 4;11,719 491,7719 413,496 (38,323) Total reveniucis 231,'1;13,585 23,133,:185 24,0(171,590 1133,9614 BXRENDIIIURES General gavernimcnl Board oil Cammissioriers Pen;ianniel serviacs 491,919 517,915 519,341 2,9714 Whiriais anc scruicEis 11 a,9E19 '120,965 '114,526 (1,4 39 Capital aullay 1 a,OC1a 10,Oa0 12,0(10 - Tollals 652,88a 648,880 639,867 9,(1'1,1 Assessar PEui;ianncl sermiaEis 2,913,788 2,513,188 2,395,728 11fl,C16(1 Materials anc scirmice;i 881,287 887,287 8EI4,633 22,04 Capital aullay 2,815 2,fl'l5 Tolals 3,43,890 3,43,890 3,2(10,3611 -ma,929 Clenk )l Elealioris Pcmcionnicl seniiiaEis 692,9E18 692,988 696,763 3EI,209 N aterials anc scrviice;i 718,6EI'l 718,Ela'l 685,780 3111,901 Capital autlay 13,5CIO '13,aa0 - '13,90(1 Tolals 1,425,129 '1,425,129 '1,342,:123 8:19616(1 Baaud of Rrciper� Ilan APIAIeals PEn1Elonnicl siermiaEis 36,'1 19 36,1'19 35,(135 1,a84 N aterials anc sEirviiues 2a,5'19 20,919 9,9E10 '1(1,959 CaFlital outlay 13,Oa0 '13,aga '12,79(1 25a Totals (19,6318 69,(13fl 97974;1 '11,8931 Distniat Atioiincy PEmsonncl sarviicEis 3,230,897 3,,03(1,897 3,.IC16,(12.1 24,879 Nalerials anc Mrviaes 815,919 (1'15,9719 743,389 72,992 CaFlilad outlaiy 10,(Ia0 iasiag 6,847 3,'153 Tolals 4,096,816 4,(19(1,871(1 3,5196,298 10(1,6118 Tar PEmsonnclscrviicEIci X44,(14;1 44� C149 X29,3712 '14,633 Naleuialsanic sEirviiaes 314,1210 29(1,82(1 28,0,198 'IEI,ma CaiFlilal outlaiy 1 g msiga 1;1,900 1 a Tata Is 798,8711 798,871 12f1,C171(1 34,8(1'1 C cirilinued -53- DESCHUTES COUNTY, OREGC N GENERAL AUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUNDI BALANCE - BUDGET AND ACTUAL FOFI THEYEAR ENDED JUNE 30, 2(I(Irl Br plcirid itu nese 11Canitinw ad; VelEmans' EIervicEis Reiscnnel serviccis MalEillals aria serviaEis Clapiieil aullay llotals PrcgEnly Nariagemeni Rarsannel services NalElAlals vri( servicios Cagilal aullay 7atads Giant PrajEials Rersannel sEirvices MalEniials and services Capital aullay Tatals cin -1 apartmEinicil IValenials and flEirvices CaFliial aullay Tateds Tateil geinieral scirviaesi OpEmating contingEincy Total ONpEinc itures Eicess ail rEl%enuesi MEIN eNplEinc itura:i OthEm financing souncesi (ucies) AAIFIraglikci ion tnansifEms in laud TiansilEin in Tnariskin out Ta tal cilhEm firivriaing siourcEis lusieisi) Nei aheingEi in func talance Hunc talainicic - Beginning of yaan Hunc talanicEi - Elm ing ail yean Buc gated Amou rely VEmianiae MIT Original Rinial Adtu al Arrlau nils Hiniail Bu c gell •118,'12171 '11a,2,271 '118,4191 '1,808 •169,870 iaa,870 •1'18,aa2 32,588 I(ICI 19 jaa '14,311171 733 21111,81171 283,9971 248,81118 :19,1219 '1'191,218 '123,218 1221,903 713 41,2'18 61,2'18 6(1,9321 683 '10cl •1 oa - I (la 16(1,932221 184,932221 183,03111 1,4961 821,x24 84,7124 84,1374 39C1 4,441 4,441 21,77(1 67.1 100 100 - i ga 87,2169 89,2169 88,144 1,'121'1 91'1(1,491:1 91'1(1,491:1 03(1,91021 791,993 1 all 10(1 I oa 91'10,999 91'1(1,999 E130,02 79,6193 ll,E127,9713 11,891,EI713 1'1,335,7714 999,899 3,697,131 3,9421,(14fl - 21,9421,a4f1 19,485,:IC14 '15 z 33,721 11,3215,7714 4,097,947 71,648,218'1 7,699,884 12,7211,776 5,(131,91121 - 11'1210,(1(13; - 11msia2I) '118,289 '178,2189 '198,313 '19I,9710 112,99171,015; 112,9218,595; 112,818,595; 190,(10(1) (12,818,7216) (12,870,3(19) (121,7210,2f12) (19(1,(127) 19,'170,445; 19,'110,445; 1.1,494 5,18'1,91391 6,219,449 6,219,445 axag,4f12 El' 15,(131 91 '1,a4ucia 91 •1,049,ocia 11 8,82 .1,976 91 9,7916,9171111 DIESC HUT13S COUNTY, OREGON DESC HUTES C CIUNTY SHERIFF'S ORBIC E SPEC IAL REVENUE FUND SCHEDULE CIF REVENUES, EARENDITURES, AND C HANGIES IN RUND BALAINC E - BUDGET AND ACTUAL RCIR THE YEAR ENOEU , UNE 30, 21007 Contirw ec -55- Budgeted Amounts pclual Marianaewith Original Ririal Amounts Final Buc gell RBVBNUES li 11i-Proplerty $I '19,-io%aml $ '19,'1(19,aaa $ '19,229,M,9 91 '12a,3ag flints, farfeltureis, anc pleniallies 378,aaa 37a,claa 33EI'ma (3g,(ia2; investment earnings anc nEin1 IOa,aaa -iaa,aaa 2721,'1' 71 1E14,14I Chari is Ili services 982,308 5E12,308 6621,8' 4 80 ,� 716 01her - 2 9,'IEI71 215,187 I rrlengavEirrimcrrlal Lacal 374,9.9 314,921g 374,929 - State 1,9' MEW 1,9' 9,808 2,a' 3,g2 a 94,(IEI(1 flec enal 1'13,21a 'I 13,27q '139,846 E16,1710 1111i imenucs ia,(J,5,aTi 18,611,04'1 '19,-1.2,814 5-1'I,E133 EXPENDITURES ShElriffls Servicies Flensanriel servicics I,aaa,026 i,,iaa,397 i,cl-mgm 211,45(1 Malenivis anc semices 71.3,9171 8(13,517 712'1,68a 8'I,EI31 Caplilal aullary 6,7ag 18,669 1'1,494 7,1719 1,71x8,243 1,922,543 '1,812,081 1'1(1,4& Aulamcdiv e4Cornmunicaiiar is Rensar inel servicEis 24 9,2EI71 294,2EI7 2r,'1,6715 2 ,5 921 Witerials anc sEiniicEis 896,224 929,927 892,313 37,614 Capital aulleiy ICIO 16,397 8,x714 1,523 '1,149,59'1 -1,2CI0,59'1 1,152,EIEI2 47,701 Inv csl igail iansjlE% id Eirice ReimamnelservicEis -1,543,45'1 1,543,'5'1 1,517,0(1' 2.,847 MatEirials eine scRiiceis 225,658 225,E158 218,(1'17 1,641 Capital aullay 1:15,1 CIO E17,f116 86,397 1,979 '1,8(14,5CI9 1,x57,05 1,822,(1'18 35,C161 Palnol4Civil)ICarrim Sungari PensannEdsemices 6,738,693 6,738,093 6,469,569 26f1,'124 WtEiriails anc sEirviaeis 530,' C12 5 30,4 a. 52 9,7gg 693 Capital autlaiy 246,(ICIO 367,(1'1(1 3EI'afi .,802 71,515,(195 7,EI36,1 q5 7,3EI0,4 80 2 7f ,EI'19 Recanc s PEmsoninclSC OCEis 535,397 52(1,397 5'12,9'14 1,4E13 Materials ainc services 4 5,4 8E1 EI(1,4 8E1 96,051 3,8371 Capital outlay 2,5 q(1 21,5 ga - 2,5(Iq 583,38; 5 83,385 96E1,5 65 13,&Iq Ac ull Jail Pcosorincl sElrvicels 5,f155,4 81 5 m%c108 5,E18EI,C182 'I OCI,% EI Materials aind sEwices '1,35E1,1aE1 1,350,106 1,25E1,124 (19,3x2 Caplilal outlay 71EI,1q(I 719300 718,935 705 11,139(1,2 81 7,424,814 7,2123,741 2(1'1,073 7nansgartCaur SEicurib Pensarincl services 187,665 202,E165 190,666 5,999 Materials and services '17,948 171,9' E1 5,5'15 12,433 Caplilal aullay 'loci 'I OCI - 11 CIO 2 q5 ,7113 22CI,7113 2102 ,'18'1 18,532 Contirw ec -55- DESC HU TESI C C LINTY, C RISC ON DESCHUTHS COUNTY SHERIIRPS OFFICE SPECIAL REVENUE BUND SCHEDULE OR REVENUES, EIXPENDITURES, AND CHANGEIS IN FUND EAILANCE - EUDGIET RIND ACTUAL FOR11HE NEAR ENDED. UNE 13C1,20031 ESI plenld ilurav llCiaritinu adj EME nclenay SeMCIE S Rensannel serviclE S MME nials and sermiCE S Caplital aullay SplEclial SermiclES Rensanlnel sermicics ME11EInialS and sElrmiaE S Caplital aullay Regional W ark ClelnlEm Rensanlnel sermicics MEIIEInialls and SElrmiaEls Caplital aullay Tminincl Pensanlrlel sermicics MatElrials anc scr\OCEIS Caplital aullay Non-DE1piar rrental MatElrlalS alnc SE r\IICEIS Tatal C gemming clan1lingE ncry Tatal e1xpElnditurEls EAcelss ildcliaiency; of nevcnuEIS cIVEIr Elxplendilunes C then financing Sounces Quscs; Sa16 of aagilal assels Tllansikims in T iansikms aui I olal athen flirlanlcling sawicels QuSEIs; Budgeted Amounll:I Aall ua I Va nianae w ill Oriclinial Rinial Amounh Rinial Buc gel '1(16,710 '1(171,7519 1(17"198 E131 19,418 r'1,418 43,5(17 8,51'11 ,i as i as - 1 all 1,06,313 'I F 9,313 '14 9,665 9,6418 426,133 416,733 4"18,764 37,51651 1a,2821 i aa,282 518,912 1 „ 1'I (I az,i Ia 1a,736 E19,418 1,�I4EI 5151,'119 64 71,74 '1 6(11,214 40,,121 - 919,830 4 8,716 11,(194 - f '1,'110 - 5'1,11(1 - 1(13,0(10 31,592 12,4 48 - 61'1,0(10 16,338 5514,E113 '119,233 '1: 9,233 1: a,4(16 8,811 7,415 4 7,415 37,732 19,193 ,i CIa 11 CIO - 1 cia '166,7518 20,7518 '118,'138 38,E17(I �I3,73'I 33,731 33,73'1 - -13,731 33,731 213,731 - 21,3E18,710 33,553,8(19 31,'117,9510 I,<I15,EI'151 3,a3'1,014 745,915 - 145,511: 23,3519,784 33,2519,784 a -I j17,9510 2,131,194 14,6881,743' 14,688,743; 13,0°5,116; 2,EI3:I,EI31 '1,0(10 1,oao - Q1,aclai 2,71a,483 3,710,483 2,71a,483 - 1l2aa,oao, 112(10,0(10; 112(10,0(10; - 2,51'1,483 3,511,483 3,510,483 Q1,acia) Nei ChangE in fund talanae 13,117,260; 1121,117,260: 455,367 2,632,621 Runc talancic - Beginning oil yeah 3,'111,2E10 2,117,260 3,3(13,336 13E1,(17EI Runc ta11MICIE - On( cd year 9I - gI - gI 3,758,1(13 gl 2,158,103 9141 DESCHUTES COUNTM, OREGON MENTAL HEALTH SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXRENDITUREIS, RIND CHANCES IN BUND BALANCE -BUDGET AND ACTUAL For t e Yean Enc Eic , L ne 30, ,(IC171 Bu d geteld Amounts Actual uariancel miitli Clriginal Rinal Amounts Hirai Bud get REIVENUES Local LICIerISEIS aric Flermiis FiriEIS, kirfahnEIS, zinc pElrial ies In%EIStMElrlt eannings and nElrit Changes fan surviaes 0111 Eln IritElndaVEmr irriElni Iat IJ acal S'1 a1 EI FElcenal ToVal ne�erles EMPBNDITURES Parsorinel SElruiCEls Materials and SElrvices CapiVal autlay Tatal OFIElratirig coritirigeriay 11 140,5CIa 130,OCI0 3,659,24 8 "1,0(10 7(I,OCIO 9,3'18,298 13,32(1,(14 6 E1,7109,0716 8,339,EIE10 9,(Ia0 Aa nArl All $1 197,40CI $ '163,386 - 9,(1717 130,00(1 20C1,4 43 3,388,6E18 2,7159,369 2,OOC1 1:1,190 93,5(ICI 91,895 E1,971'1,0� 9 9,6EIE1, 7181 145,618 A n rinn nrl.i 1� 9,618 .1 n nr1.1 nn rl 71,(1'12,533 8,850,839 'I 5,0aa 19,878,39'1 -I.- 6,461,119 8,506,398 71,37EI AL n11A M^11 �I 9,886 :1,(1717 7(1,� 4 3 (133,399; 1,190 (1,EIa5; '12,9,136 '173,388 551,4 0'1 284,4 31 71,E0 8� 3,4 58 Total ElXrlencitunes 16,871,422 171,902,1371 '1;1,034,893 2,409,34e ENCEISS (1dEdiclieriay) of rEIVEMMEIS clVEln eel pent itL nEIS 114,551,3716; 14 ,619,9(16j 11,9713,374) 2,6� 3,93,e1 0111 Eln firiancing sauuaEls Qu ses) llnarisilers in 1,6� -1,843 1,7100,3713 1,EIE14,711EI (41,8571) llnarisiler aLt ('19a,a0(I) ('I5(1,(Ia0) (190,00(1) - Tatal atf Eir firiar iair ig sOUIICEIS (LSEISj '1,4 1'1,843 1,950,3713 1,9'14,71 E1 (41,851) NEIi CF anige in fu rid balanCEI (13,099,933; 113,359,933; 1� 98,698) 2,6CIa,879 Fu nd balance - 9eginning oil yElar 3,099,933 3,059,933 <I,%146,514 2871,041 Funic balance - 9rid oil yean 91 - $ - $1 3,887,91 El 91 2,EIf17,91E1 -57- DESC HUTES COUNTY, ORIEC ON ROAD DEPARTMENT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, SXPENDITURIES, AIND CIHANG ES IN FUNDI BALANCE - BUDGET AIND ACITUAL RCIR THEN EAR ENDED JUNE 30, ,ICICI71 Feld eual Total nEivenues EXPENDITURES Persorinel clEirviCEIS Maierial:i and sEirviaes C apical au I lay Tatal OflEirating aoritirigeriay Tai at ElXrlenc it nes E;ocEiss (IdEifi(iienay; of rEiVEinu Ells aVEM w plerid itu nEis 01hEm firianaing smliaEIS Qu ses) Tnarisllers in Tnarislleus ou i Rnoeeec s oil salEi of asWts Tatal ctl-erflriariairig sounaEia IusEis Wit cl-arige in fu rid balaniae Fu rid balance - 0Eigirining o11 yEiar Fu rid balance - E rid of yean 14,191,51x0 141,191,9CIa '14,534,5177 9,410,41a5 3,939,5137 9,4112,4015 8,x39,937 5,234,97E1 7,2;:1a,'19EI W"I,CI77 '1;13,4127 8(19,3751 '17,94,1,324 18,417(1,262 I,I,sl99,'179 5,139,0183 113,7451,824; 114,27E1,1':62 E1,4167 E1,4167 19(Ia ma: 1190(1, (1x0; (1893,931'1; 11893,3331 14,6413,353) 115,171,895; -58- 1,239,802 5,59E1,'l641 6,463 (51a0,00(I) - (EI93,51':11-1) - :aE16,2E19 5,598,'1 E141 $ E1,12195,9; 3 11 E1,":25,91`13 Budgelled Amounlsi Acituz I variance w i9h Clniginal Ririz I An' ou rills Final Budgell REIVENUES Local lliaerisEis aric Klerrr ills $ 63,(ICIO $ 67,0(la 91 39,629 $ (12i,c171'I; lmestrnffil Eiamings and rEinrl '15(I,(Ia0 190,0(la 251'1,672 '141,672 Changers fan sEirviaes 1,insa0 1,5197,5aa 2,376,808 3751,:aa8 C11H in -1,4120 2,4CIa 2,414(1 40 IntEmgaVEmrirr Emial Laval 65(I,(Ia0 E150,OCIa 54141,4100 11'109,994; Siall e 8,24(I,(Ia0 8,240,OCIa 8,22a,2l'l7 1151,681'1; Feld eual Total nEivenues EXPENDITURES Persorinel clEirviCEIS Maierial:i and sEirviaes C apical au I lay Tatal OflEirating aoritirigeriay Tai at ElXrlenc it nes E;ocEiss (IdEifi(iienay; of rEiVEinu Ells aVEM w plerid itu nEis 01hEm firianaing smliaEIS Qu ses) Tnarisllers in Tnarislleus ou i Rnoeeec s oil salEi of asWts Tatal ctl-erflriariairig sounaEia IusEis Wit cl-arige in fu rid balaniae Fu rid balance - 0Eigirining o11 yEiar Fu rid balance - E rid of yean 14,191,51x0 141,191,9CIa '14,534,5177 9,410,41a5 3,939,5137 9,4112,4015 8,x39,937 5,234,97E1 7,2;:1a,'19EI W"I,CI77 '1;13,4127 8(19,3751 '17,94,1,324 18,417(1,262 I,I,sl99,'179 5,139,0183 113,7451,824; 114,27E1,1':62 E1,4167 E1,4167 19(Ia ma: 1190(1, (1x0; (1893,931'1; 11893,3331 14,6413,353) 115,171,895; -58- 1,239,802 5,59E1,'l641 6,463 (51a0,00(I) - (EI93,51':11-1) - :aE16,2E19 5,598,'1 E141 $ E1,12195,9; 3 11 E1,":25,91`13 DIESCHUTES COUNTY, OREGON RRGJ9CT DEVELOPMENT AND DEBT RESERVE SPECIAL REVENUE FUNDI SCHEDULE GR REVENUES, EXPENDITURES, AND CHANGES IN FUND BALAINC E - BUDC ET AIND AICTUAIL FOR THE Y E AIR ENDED JUNE 30, X1007 REVENUES Laaal IrivesrlrnElnl Elarningsi anc nenl Cltfi er Tolal rEIVEinL1ElS EXPElh DITURES PersarinEll SarviCEIS Malenial.i and SOMME! C apilal ou l lay Talal Operating aanitirigElncy Total Elxplenic itu MIS B)aeasi (Ic Elfiaieriay) oil nevenue:i c1VEm e) pleridi I u ras C lilt Ell flrianaing SOLI WEIS (U SEls) Budgeted Arr ou rills 3CIO,'IOCI 3(ICI,100 3a0,0(Ia Q1(Ia) Actual Variariclewith Original Firial Arr au rats Final Budg(d (885,191) (889,197) (885,291) $ 2m,a0(1 $ 29(1,aa0 gl 494,454 91 2(14,454 53a,a0(1 93(l,ago 098,114 (231,880) 8.Ia,god 82(1,(Ia0 792,508 (071,430) gl - 91 - $ 9,327,1 CIO '10(1 1a0 - '10(1 1CI,a0(1 7(1,aa0 34,388 39,6121 1,5(1'1,a0(I i,901,ago 1, 1'15,1E121 389,808 1,51'1,'10(1 1,971,lao 1,149,580 421'1,52CI 4,903,1013 4,963,113 - 4,963,7(13 6,534,803 6,934,813 1,149,58a 5,389,203 (5,714,80,1) (5,714,803) (,197,012) 9,3971,7EI'l Tnanaileus in 3CIO,'IOCI 3(ICI,100 3a0,0(Ia Q1(Ia) Tnariaileus out (1,1E15,291) (1,1E19,2197) (1,185,291) - Talal cltterfiniaricirig SOunaeS i1uaea; (885,191) (889,197) (885,291) (1(la) NElt & ange in fu rid balance (jEI,EICIO,OOCI) (16,6(Ia,a00; 1'1,2142,3(Ig) 9,397,69'1 Ru n( balancle - Beginning Oil yElar EI,EIa0,oaa 6,6(11,10(1 E1,969,409 1130,591) Ru nic balance - Bnid Oil yElar gl - 91 - $ 9,327,1 CIO gl 9,337,1(Ia -5f1- 0TH ER SU RPLEMENTARY INFORMATIC N COMBININC AND INDIMIDUALJ BUND STATEMENIISI AND SICH EDU LIES CC MBINING NC N-MAJORI GOMERNMENTAL BUNDS DESC HUTES CC LINTY, OREGON PISS®TS C ash and cash Elqu ivaleriis Inivestmeriis, Fllus acciiued iritEmesi TaXEIs iiecEli\,able P'ccaurrls necEINable Naies aric wri-1 iacis reasivatj le PbSElssmeriis reaeivatjIEI RElsiiiidled clash To-lal assess LIABILITIES AND FUND BALANCES Liatj iliilies: P lcaau rrl9 payat Is ❑ElFlosiis ❑Elfemied ne%Elnues UrisarriElc rElveriL Els Tonal liatj ili'liEls Furic balariaes: Uriiie:lEirVEIC , neportEIC in nonmajor: Special rEl\,enu EI fu rids ❑ itrt service funds C aplital prcliElclt fL rids Tonal lunc balanass Toilal liatj iliilies and fu ric balariaes NONMA, OR GOVERNM ENTAL FUNDS COMBINING SPILANCE SHE ET JUNE 30, 21(117 S peiciell Reveiriu e Fu ric s gl '10,111,544 23,514,934 679,786 1,604,979 2,065,636 '15,327 37,992,206 Debil Slerviciei Capiileil Aroject Funds Funds $ 2721,1221 81(1,49(1 118,066 521,7121 614 ,32,1 $ 171,241 51(1,042 2(1,49(1 1,861,714 7(11,781 1,459,'167 - 18,295 - 2,326,093 7(19,98EI 364,'109 - z ,'167,662 7(19,98EI 33,82Z,542 - 1,131,786 3'1:1,82Z,542 1,191,786 24 ,639 E111,14 21 611,1 z 21 Total Nonmajor Governmeirital Funds $ 1 a,994,914 214,839,4 E18 1971,892 1,631,192 2,(IEI9,EI36 E134,8'12 19,21217 4 a,9El'I ,18'1 '1,4 EIa,1'16 21'1,4 95 3,06,911 2184,1 a9 4,902,2191 33,8214,942 '1,197,186 E117,142 39,699,410 $ 31,992,20EI $ 1,861,714 $ 7(11,781 $ 40,961,161 111FA DESC HUTES C C LINTY, C R BGON NC NMAUOR GOVERNMENTAL RUNGS CION 13INING STATEMENT C R REVENUES, EXPENDITURE S AND CIHANGEE IN FUNDI 13ALANCIE FOR THE YEA R ENDED,, UNE 3Q, 2007 REM UES Lacal llaxEIS - PnoFlerty llaxEIS - Clthen LiaenSEIS anc Flenmils RinEIS, Iorfaitures, anc penalties SpElaial assessments Inivestment Elannirigs anc nElril CIhFIIICIEIS 11011 SEINi(IGS 011hE1r Inlen(lavernimEinial Laced Stale Rec ens I I Molal nes enueS EXPENDITURES Culmenl: GEInElnal SEIrvicas Bducalian Caunity mads Rut lic sailEdy F eallh anc welfare Dett senliaEI: Rdricipjal Indleaesl Trustea Meas Detlt issuance aasls Capital outlay Tcdal expenic itures Excess Jdediaiency) al nevEiniues aver explendilunes CITH13R RINANCING SOURCIRS ill SES] TnanSIEms in bom athEul func s Tnansten out to cdhen func s Bonc issuance PraueEId s of sale oil assets Molal athen finanairig saunaes Quses) Nei change ini func talancle Func bala1rICIEI - Eleginnirig of yean F Lnc talanCIE1- Elnc of yElan Eq TaI d Nani-Major Splecid Debt CEIFlil d Projuat Gavemnmeritall RewrweFuridv ServiaelRunca Runda Runca $ 8,21971,664 91 21,916,130 11 - 31 •1'1,(1'13,794 3,2199,895 - - 3,09%89E1 389,299 - - 38%OM 903,299 - - 993,2199 - 2C13,386 E16,765 2171(1,151 21,314,125 892,3719 218,0217 3,194,931 1'1,949,692 323,785 6,z CIO '10,0719,837 69a,047 - - El9(1,wl 899,7(14 - - E199,7104 121,3214,3215 - - '10,1324,329 21,834,2218 - - :1,834 ,2108 43,318,'1718 4,695,080 ia,i,19:1 4£1,1'19,a5a 12,870,093 - - I:I,EI7(1,EI53 '1,217,M9 - - 1,21117,999 708,890 - - 768,89a 171,593,£1.12 - - 17,99:1,8'121 1'1,506 ,� 92 - - 'I1,960A52 - 4,(1CI3,0M - � ,(103,2139 - 3,(169,215 - :ix%2154 - 5,7.1(1 9,71'1 a - - '12,219(1 'I 0,215a 1,7.17,84(1 7716,3021 ;1,494,123 49,735,040 7,(1718,21213 788,95:1 93,6021,4(1.1 112,2 '17,4 6£1) 112,380,9213) QEI87,36CI) 1,51,4871,21,11-1) 13,7'19,821f1 zoaf1 wa - 19,929,9219 1�6,EI89,971EI) - Q6,889,918i - - '1,(1717,(10(1 1,a771,aaa 98a,384 7,41 a,mc 11,2109,70(1 1,(1717,(10(1 '1(1,996,939 4,9921,767 11721,823) 389,04(1 9,21(19,984 218,831,779 1,33(1,609 2187,9021 3a,4� 9,886 �I 33,8214,9421 $1 1,157,718EI $I E1717,142 $ 39,699,470 Eq DESCHUTES COUNTY, ORSGON NONNX CIR SPECIAL REIVIBNL E BUNDS COMBINING BALANCE SHEET JUNE c10, -1007 Camirrunity claurl Business Develaplmienll llechnalagy Gran9 Justice Ilaan Blacl Grant Reserve Rrajects Caurt ASEIE111 S Clasl and casf equivalerts $ 51,945 $ 381 $ 5,386 $ 2 $ 33,526 Investments, plus aaanued interest '154,714 1,134 '16,041 6 97,471 Taxes receivable - - - - - Accounts receivat le - - 20,000 112 Holes and contracts neceivable 769,110 - Resiniated call - Total assets $ 975,769 $ 1,5'15 $ 21,427 $ 2a,008 $ '131,109 I [ABILITIES M 0 RL N ❑ BPILP NC99 I iabiliiiev Plccounis pa�lable $ - $ - $ $ 20,000 $ 3,418 Ileposits - - - Dellenred ne�ienues 369,11a L neaim ed neva nues - - Iotalliabilities 369,11a 20,000 3,418 Fund balances: Lndesignated 206,659 1,9'15 2'1,427 8 127,691 Total liabilities and Hund t alances $ 975,769 $ 1,9'15 $ 21,427 $ 20,008 $ 13.1,109 Cloritimt, ed -99.. DESC HUTES CC LINTY, OREC ON NCINMA. CIR SPECIAL F EVENUE FUNDS COMBININGI BAILANC E SHEET UNE 30, 200x1 Rank Hank Generral Cleneral La Pine Acquisitions fli DevelapIrnien'l RERS Claunq CaAlilal Industrial Development Fees Reserve Rnojecls Reserae AEISIETS Cash and cash equivalents $ '10,564 $ 50,133 $ 34,920 $ '1,777,132 $ 80,246 $ 257,027 Imiestments, plus accrued inleresl 31,469 151,102 104,006 9,294,8.12 239,006 765,532 Taxes ieaeivable - - 2.1,338 - Accounis receivable 172 15,873 85,819 Ncrles and cantracts receivable '114,369 - - Reslriated cash - - - Total assets $ 156,570 $ 216,908 $ 138,926 $ i ,072,944 $ 426,409 $ 1,022,599 LIABILITIES AN D FL Is D BAILA NCBS Liat ilities: Accounts payat Is $ 42,049 $ 650 $ - $ - $ 36,254 $ Deposits - - - - Detenred revenues '114,369 - '17,244 L neat no d i eve nues - Total liabilities 156,418 650 - 53,498 Fund balances: Lndesignaied 152 216,258 138,926 1,072,944 372,911 1,022,599 Tatal liabilities and Hund balances $ 156,570 $ 216,908 $ 138,926 $ i ,072,544 $ 426,409 $ 1,022,599 Continued -7CI- DESCHUTES C OUNTM, OREGON NONMAJOR SPE CIIAL REVENUE RUNGS CCIMBINING BfiLANCIE SHEET JUNE -IQ, -1(107 Hrap eri y Special 7aylar Tnansienl Videa Welcome N anagemie nil Transparta'lian Glnazing Rauim lax Lattery Cenler Openatians PISSSTS Cash and cash equivalents $ 32,089 $ 1,12'1 $ 8,909 $ 57,662 $ '10,109 $ '16,233 Investments, glu: accimec interest 95,573 3,340 26,536 171,740 75,747 48,349 llaxes neceivable - 313,326 52,221 - Plaaounts receivable 5,708 951 N otes anc contracts meceivable - - - - - Restmicted aash - '15,327 - Notal assets $ 127,662 $ 4,46'1 $ 394,479 $ 229,402 $ 154,351 $ 64,582 LIA131L IVIES ANO FUN 11 BALAN CIES Liabilities: Accounts payable $ 25,306 $ - $ 3],972 $ 8,000 $ 84,929 $ 756 Deposit: - - - - Deilened nevenue o Uneanned revenues - - Totalliabilities 25,306 3],972 8,000 84,929 756 Fund balances: Undesignated 102,356 4,46'1 319,507 221,402 69,422 63,826 Total liabilities and Iluncl balances $ 127,662 $ 4,46'1 $ 354,479 $ 229,402 $ 154,351 $ 64,582 ClOrltirlL ad -71- DESC HUTES COUNTY, OREGON NONMA. CIR SPECIAL REMONl E BUNDS COMBINING BALANCE SHOET UNE 2110, X103 Continuec -712- aaunty Camlmlissian Raneclased Licluar Victims' Law aleck an Childnen & Lar d Sales Sntarcernienl Assistance Libuary Recauds Farnilies F19SOTEI Cash and cash equivalents 9 35,892 $ 3,651 $ 19,497 $ 29,628 $ 76,021 $ 193,756 Investments, plus acciwed interest 109,900 '10,873 57,907 88,249 226,420 577,085 11a)ie3 neceivat le - - - - - - Flaaountsreceivable - 624 - 206,765 t• ales and contracts neae Mable - - - Restnicted cash - 7lcitaI assets $ 142,792 $ 14,524 $ 78,028 $ '1'17,874 $ 302,441 $ 977,906 LIA91L171IEEI FIND FUND SALAIS CIBEI Liabilities: Accounts payable $ '195 $ - $ 725 $ 4,902 $ - $ 364,177 Deposits 4,500 - - - De lened nevenues - - Lneanned nevenues - - - 7otal Iiat ilities '195 4,725 4,902 - 364,177 Fun( balances: Undesignated 142,597 '14,524 73,303 1'12,972 302,44.1 Ell 3,429 7atal liabilities and Hund balanaes $ 142,792 $ '14,524 $ 78,028 $ 117,874 $ 302,44.1 $ 977,606 Continuec -712- DESC HUTES CC LINTY, OREC ON NONMAL CR SPECIAL REVENUE RUNGS C CIM BINING BAILANC E SHEET JUN E J0, 200-A Clommunity ;Iheriffls Des Ca clheriffls Justice Asset Clourl Clammunicalion Clapltlal Health Juvenile Farfeiture Facililies 8lyalemi Feserve Departmienl ASSBTS Clash and sash equivalents $ 284,506 $ '12,1° 9 $ 4,891 $ 63,489 $ 305,711 $ 178,461 Investnenlls, plus acawed interest 787,659 36,216 14,567 '189,096 910,531 50:,947 llaxes neceivable - - - - Flccotinls neaeivable ; 9,253 6,633 188,055 N ales and cantraats receivable - - Fles1ric11ed sash - lkilalassels $ 1,1'1'1,418 $ 48,3115 $ 26,091 $ 252,585 $ '1,216,242 $ 862,463 LIA9111111ES AND FUN D 9ALAN aEcl Liabililies: Accaunts payable $ 119,423 $ 232 $ - $ 20,659 $ $ 58,580 Depas iii - - - - Dellenmed nevenuea 4,517 - Uneanned revenues - lkgalliabilillies 123,940 232 - 20,659 58,580 Fund balances: Undesignaled 987,478 48,143 26,091 231,926 '1,216,242 803,883 1kdal liat ilities and ilund balances $ '1,11'1,418 $ 48,375 $ 26,091 $ 252,585 $ '1,216,242 $ 862,463 -7�I- DESC HUTES CC UNTYI, OREC ON NONMXICIRI SPECIAL REVENUE BUNDS CICIMBINING BALANCE SHRET JUN E 30, om Continued -714- Healthy Start Heallh Acute Care Cade Rrenalal Dept Reserve ABHA Services OH R -C100 Abalemenl AE SUE Cash and cash equivalents $ 118,807 $ 13'1,424 $ 62,457 $ 262,553 $ 39,835 $ 22,013 Investments, plus accnuad interest 353,856 391,436 '186,02'1 781,989 118,647 65,565 lla)ies neceivat Ie - - - - - - Aaaounts receivable 5,357 205,607 - h otes and contracts neaaimable - - - Restnicted cash - - llotalassets $ 478,020 $ 922,860 $ 454,085 $ 1,044,52 $ 158,482 $ 87,578 LIA91LI111E FIND FIUN11 SALAh ME Liabilities: Accounts payable $ 9,3'17 $ - $ - $ 8.1,999 $ 14,321 $ - Depos its - - - - Defenned neventies - - - Lnei nned nevemies 5,000 - - llotal liat ilities 14,317 - - 8.1,999 14,321 - Flund balances: Lndesiglnated 463,703 522,860 454,085 962,543 144,0161 87,578 hots I Iiat ilities and'lund balanaes $ 478,020 $ 522,860 $ 454,085 $ 1,044,542 $ 158,482 $ 87,578 Continued -714- DESC HUTES CC UNTYI, OR EC ON NONMA OR SPECIAL REM13NUE RUNGS CCIM BINING BALANCE SHRET Ufa E 210, 2ICI03 Continuec -719- CDD Clamimunily (IDD Building (IDD Blecllrical Cammwnity Ghuiuncwaler Newbenry Develapment Rnagrami Rnagnam Developmenll Rarinenship Naighbarhaac Reserve Res enie Reserme ASSOTO Cash and cash equhialenls $ 43,695 $ '1'14,796 $ 98,882 $ 686,23: $ 369,267 $ 131,359 Invesinienls, plus accrued inlenast 141,757 34.1,909 294,510 2,043,880 1,099,829 391,:42 llaxes neceivable - - - - - 7laaounls raaeivable 132,183 Notes and conlracts receivable - '1,122,157 60,000 - - Restricled aash - - - lloial assets $ 321,635 $ 456,705 $ '1,515,949 $ 2,790,112 $ -1,469,096 $ 522,601 LIA911 1111E51 ANO FUN 11 EIALAN C19EI Liabilities: Accounts payable $ 110,344 $ - $ 2,9'14 $ - $ $ - Depos its - - Delemied nevenues - - 1,122,157 60,000 Uneanned nevenuss - 359,109 - Tolalliabililies 110,344 359,109 1,124,671 60,000 - Fund balances: Undesignated 211,291 97,596 390,838 2,7:0,112 1,469,096 522,60.1 11olal Hat ilities and Ilund balances $ 321,635 $ 456,705 $ 1,5.15,549 $ 2,790,112 $ '1,469,096 $ 522,601 Continuec -719- DESC HUTES CC UNTY, OREC ON NONMAL CIRI SPECIAL RETIE NUE RUNEIS COMBINING BALANCE SHEET UNE 30, -1007 CDO Natural Fedenal Putllic Land Bldg Irripnave GIS Resource Fonesl Tille Clarner F eserve Oedicaled Firaleclian III Surveyor Flneservalian PISIC197S1 Clash and am equivalents $ 29,346 $ 244,203 $ 595 $ 70,342 $ 2,413 $ 351,865 Investments, plus accnued inleiest 87,403 727,338 1,772 209,507 7,187 1,047,997 llaxes receivable - - - - Accounls eeceivable - 7,020 169,648 N otes and cantiaata neceivat le - - Reatricled cash - - - lJotal mels $ 116,749 $ 978,56'1 9 172,015 $ 279,849 $ 9,600 $ •1,399,862 LIABILITIEW AN O FU N O BALE N CES Liabilities: Accaunls payable $ - $ 1,51'1 9 120,431 $ 9,177 $ - $ Depasils - - - Dellenied revenues Unearned revenues Talalliabilities - 1,5'1'1 120,431 9,177 - - Fund balances: Undesignated 116,749 977,050 51,584 270,672 9,600 1,399,862 Talal liabilities and fund balances $ 116,749 $ 978,561 $ 172,015 $ 279,849 $ 9,600 $ •1,399,862 Continued -7 6- DESC HUTES CC UNTY, OREC ON NONMA�ICIRI SPECIAL REVENUE FUNDS CICIM BINING BALANCE SHE ET Ufa E 210, M03 Raad Wad Vehicle Building & Imipnavemienl N aintenance & Adult Rarale Deschutes Equipmen9 Reserve Replacemen9 Dug Canlnal & Rrabaliun Claunly 911 AS:1879 Clash and sash equivalents $ 392,799 $ 1,392 $ 206,467 $ 35,539 $ 83,495 $ 641,943 Investments, plus i ccnued intenest 96.1,426 4,146 614,944 105,850 248,535 1,911,967 Taxes neceivable - - - - - 136,932 ACCOUnts neceivi ble 577 2,095 2,822 428,386 Notes and aontnaats neceivat to - - - - Res tricled cast - - - - - lkdalassoIs $ 1,284,225 $ 5,538 $ 821,988 $ '143,484 $ 334,852 $ 3,119,228 LIABILI111B9 AN 0 FU N O BALE LACES Liabilities: Accounts Ri yable $ - $ $ - $ 43,906 $ 23,156 $ 36,317 Deposits - - - Dellerred revenues - 111,616 Unearned revenues - Totalliabililies - - 43,906 23,'156 147,933 Fund balances: Undesignated 1,284,225 5,538 821,988 99,578 311,696 2,971,295 Molal liabilities and fund balances $ 1,284,225 $ 5,538 $ 821,988 $ 143,484 $ 334,852 $ 3,119,228 Car tir L eid -A71- DBSCHUTES COUN", OREGON NONMAJOR SPECIAL REVENUE FUNCS COMBINING BALANCE SHEET JUNE ;Ia, 2aa7 -18- Deschules SunriverSlervice Slumiiven Tula INanmajan Clciunty 911 Dislnict Service District Special Revenue Reserve BIlensicm 4-h Black E ulle General Fund Reserve Funds ASISBTSI Clash and cash equimalents $ '145,828 $ 51,960 $ 272,746 $ 1,272,166 $ 685,182 $ 10,11'1,544 Investments, plus accrued interest 433,442 154,758 - - - 23,5.14,934 ' laxes neceivable - 12,226 24,345 '1 19,398 - EI79,78EI Accounts reaehiable - 4,279 E1561 59,184 - 1,004,979 N cites and contracts receivable - - - - 2,085,636 Restricted aa: h - - '15,327 Tonal a:: ets $ 578,970 $ 223,223 $ 297,747 $ 1,450,748 $ (185,182 $ 37,992,20EI LIABILITIEISI AN 0 RUN 11 BALE N CES Liabilities: Accounts payable $ - $ 14,72EI $ - '193,721 $ - $ 1,459,1E17 Deposits 13,795 - - 18,295 Dellerned revenue: 9,974 '19,888 97,218 2,328,093 Unearned revenues - 364,109 Tatal liabilities 38,495 19,888 260,939 4,167,964 Fund I alances: 11 ndesignated 978,970 '184,728 277,859 1,189,809 E188,182 33,824,542 Tatal liabilities and lund balances $ 978,970 $ 223,223 $ 297,747 $ 1,' 50,748 $ 685,182 $ 37,992,206 -18- DIESCHUTES COUNTY, OREGON NON MAJOR SPECIAL REVENUE FUNDS COMBINING SIA11EMEN-1I CIF RIEVBNLIBSI, BNPENDIIAIRBSI, AND CHANGBSI IN FUND BAILANC ESI FOR THE Y9AR ENDED JUNE ,3a, m07 Continued 79- Cammu nilly Court Business DevelaFlmenil Tc chriolagy Culilural Grant (Joan Block Grant Resc rue Coalition Projeclls RSVBNUBS Local Taxes - Flnciperty $ - $ - $ - $ - $ - Taxes - Oilhen - - - - - Licenses and pEirmils - - - - FinEn , kir Uitures, and penallies - - - - - InvEistmEinl Eiarnings and rent 'I1,71EI6 21 2,2517 102 EI Changes fClll sEirVicEis - - - - - Other 240,8W - - - Inlergavenmenlal Racal - - 9C1,000 State - - - - '10,881 Fec enal - - - - - lctlal nEivenues 29:I,Ei13 ;I'I 2,2517 1 g 60,8851 EXPEN DITL RES Curnenl: GenEiral services 2716,951'1 - 26,41'3 14,3021 60,E181 Educall is in - - - - Cciunt�j nciads - - - - Public safety - - - - - Haallh and welllane - - - - - Capilell ou'llay - - - - - lcilal expenditures .1716,%1 - 28,41'3 14,3021 co'E18'1 EXCEIS@ 1l( allciency) cif mavenuEis ovEirEixpendilures (2'3,971f) 1111 (24,'1•IE1) (14,200) EI CITHER HINPNC1h G SCIL RCVS (USES; 7nansllEms in thorn olhan funds - - - - - Inansller ciul lci call or funds 181,0;P) - - - - HnclCeEl(s cif sale cif assets - - - - - lktlal (ithEm llinancing sources 11W es) Nel the ngEi in func balanCEI 4109,002) 211 11:14,11(1) Q'k ,200) 8 Hunc balanca - Beginning oil yeah '3'1'1,(181 1,4514 9,:14":I i� ,aoa Hund beilance - Bnd of yEian $ 2108,(199 gl 1,91:1 $ .I'I 27 $ - I1 8 Continued 79- DIES C HUTES COUNTY, OREGON NCINMAUOR SPECIAL REVENUE FUNDS) CCIMBINING SITAmEMENT CIF ROVENUESI, EXPENDITURES), AND CHANGES IN FUND SAILlANC ESI RCIR TH EY EAR ENOEDI JUN E ,ICI, aw Continued -80- Paii Park Justic() La Ririe Ila Pinel Aaquisilloni & Development Cour Iridusllrial SeriiarCcrilleir Deiveloplini Reels REIN E IN L EIS Lcical Ta) es - PIKiperty $ - $ - $ $ - g Taxes - Cliheir - - - - - Liceinseis and peinmits - - - - 5,311 Rims, forfeilures, and peinallies - 1,128 - - Inveistmernl earnings and rent 5,48 :18,1711 - '13,44 6,041 Chargees kir seiruiceis - - - - - 01hein - 3(15,31CI 9,318 - - Inle incl(iveirnmien Ial Laical - - - - - Sialei 1,324 - 1.13,:171CI - Reidenal - - - - - Tcilal neveinueis 6,112 3k 4,619 9,318 136,f114 '11,4.12 EXPENDITURES Current: Geri services 9af1,a95 3,44,463 - 38,190 5,936 Education - - - - - Cciunty nciads - - - - Public safely - - - - Heiallh and Milfanc - - - - - Capilal outlay - - - - Tciial a)pendilures 5af1,a9;1 344,463 - 38,150 5,f136 Emiss ildeificiency) cif neWii aivein eixpeindiluneis II5a1,323) 192 9,31f1 98,664 5,� 16 O7IHEIR RINAN CIING SOL RCES ill. SEISj Tionsllems in kam alhein funds 1168,891 - - - 133 ,� 50 1lnanSllE1111 Ml la ci it III - - II'1.1,M(1) I29fl,C106; - PIKicaeds cil sale cif asseils - - - - - llolal alhen financing sciunceis Muses) 1168,891 ('1.1,:14(1) (29fI,C106) '133, 50 II chancle in fund balance 61,52f1 192 19,E16,2) I.1%,3k 2) •138,5126 Fund balance - Beginning ail year 6CI,'16<I - 9,51621 415,6(Ia - Fum balance - 9nd cit yean $1 121,691 41 192 91 JI 216,2158 91 1;18,926 Continued -80- DESC HUMES C OUNTY, OREGON NCINMAUOR SPECIAL REVENUE FUNDSI CICIMBINING SITIAfTEMENT OF RMIIENUESI, E)PENDITURESI, AND CHANGES IN FUN I] BAIIJAINCES RCIR THE NEAR ENOEDI JUNE ;ICI, 21CIC171 Contir u ad Genenal Ger eral Counily CaPlital Cau r ly Sple cial FESS Few rve Prcilects Re se rve School Tnar uplortaticin FEVENUES Local TaxE s - Flnoperty $ - $ 548,689 1 - $I $ TaxE s - 01hen - - - - - Licenses anc peirrrils - - - - Wines, kincitunes, anc penalliEs - - - - InveislmEinl Eiannings anc mini :17,9421 547,4169 2121,:15f1 5,0� 3 6,755 Changes fan 3Ervices 1,2621,389 E1,91'1 - - - ClthEir - - - - - InlergaN ennrr ental Local - - - - slaie - - - 1W1,C11,1 2173,(193 Rec E fined - - 1,0212 1,94 5 - 1101alnEivenues 1,98CI,:27 '1,'104,6661 22,959 1,217,999 2179,818 EXPE IN 11I11L RES Cunneni: GEinEiral serriices 8501 1I81,3Cl2 - - - Ecuaalian - - - 1,217,999 - Counq noads - - - - - Flublic safety{ - - - - HEiallh anc wellkinEi - - - - 21.6,9:10 Caipilel outlay - ; 4 7,26 1 - - llokilexpencitunes MCI 928,56; 1,2.17,9619 21:6,990 EXCESS Il( ellicicincy) of nEiveinues over expendilures '1,979,477 ;l7E1,'1C1E1 212,959 - 43,298 C THER FINANCIP G SC L F (IE1S QUSES) llneimIlEirsinhiorrolhEinfundi - 1'1,34(1 1,0(10,(100 - - llneinsfEir ciul 1a alt eir flunds Q9(I0,(IOCI) 4E148,5217) - - - RlnaceiEids cif salci a asseds - - - - - 11cdail cdhEin i inancing sources Buses) (9(I0,(IOCI) (E137,1187) 1,000,000 - - N Eil changci in and balami 11,C179,477 161,081) 1,0212,959 - 4:,2198 Rund badeincci- 9Eiginning of yEiar :1,993,067 432,61921 - - 99,098 Rund baileincci - End of ye, in 91 7,02,5� 4 $ .721,6P11 $1 1,02121,9:19 $ - $ '1021,396 Contir u ad IOESCHU11ES COUNTY, OREGON NCINMAUCIR SPECIAL REVENUE FUNDS COMBINING ETAITEMENlI OF REVENUES, EXPENDITURES, AND CHANGIEE IN FUND BALANCES RCIR THE NEAR ENDED JUNE 3(I, ,eI(ICII C intim ®c -82• Rnapprty Tetylon Trarsicin4 weluamei Manaclemenl Grazing Rooms 71a)i idcia Lotlery Ccirdeir Opeiraiticins REVEN UEEI Local 71axEiS - Prapeirt� 11axE1S • O1hEin - 21,828,33a - 43'1,169 - Liceinscs and penmiis - - - Rines, farfeilunEis, and penalties - E113 - - - Invesirr eint eannings and KIM 'I C1,11 19,3114 la,'143 5,848 9,133 Chancles kin smices - - - - 011heir - - - - - InleiKlavEinnmeintal Lacal - - - E10,6,9171 cItalEi4,3x8 - 348,(10(1 - - F e idEiral - - - - Tcdal reivEinueis 4,413 2,848,697 3°18,143 99-A,EI3a 5,133 9) RENDMURBS ClurnEinl: GeineinalsEiruicEis - 584,39.1 333,463 41[IEI,awi 3'1,8371 Bducatian - Clcunty roads - - - Flublic sateity - - - - F ealll and wedfane - - - - - Clapilal autlay - - - - - Tctal Expendilureis - °184,39.1 330,463 4da,a8'I 311,8371 Excess (dE ficiE no y; of revE nuE s cven E xpE ndilunE 3 4,4'13 2,264,34:1 387,E136 1921,589 Q20,3(14; 071E BR FIIN AN CING SOURCES IL 88SI Tnansfens in 11rarr c1hEn funds - - - - - Tnansfen out tc ( the r llunds - 12,21716,966) I4CI(I j (Iaj (192,Oaa) - Rim eds of sale (ifl assEIs - - - - Talal alhen financing saunces IJUSE S) - (2,276,966) (41(1,'I(Ia) (1921,Oaa) NE chancle in Hund balanoei 4,413 II'121,(121) (121,4214] 589 (21EI,71l[k Fund balance - Beginning Cf yEar 18 329,128 23:1,8:16 68,83:1 9(1,93(1 Fund balance - Bnd at yean 91 � ,4EI'1 $ 3'16,933 2211,02 $ 69 ,� 221 41 63,8216 C intim ®c -82• DIESCHUTES COUNW, OREGON NONMAJOR SPECIAL REVENUE FUNIS CIOM9INING 611AIEMENT CIF REVENUES, EXPENDITURES, AND CHANGES IN FUNCl 13ALANCIECII FOR TH E Y EAIRI EN I]ED JUNE 3a, 2007 Rli Uli Local llaxEis - Praport� llaxEis - C them Licomis and penmils Hines, flarfeiluneis, and penalliEis Invesiment eannings and RON Changes skin seniices Clher InleiKlavemnmEinlal Local StalEi FIEidEiral Total r8 roues EXRENOI11URBS Currenl: GEinenal sEiruicEis E ducal ian Caunt� raa( s Flublic salla F ei and welllare Capital oullay lkital EixpEindilunEis E xcess Qdeficiency) ed1 revenues riven eypenditunes OTE 9R Hih ANCINCI SOURCI89 QUSES) Transfens in fnom athEir llunds Transfen cut lc alhen funds RracEieds all sale all assets Trial cilhEir financing sources Quses) N el ct angel in llund balancE1 Hund balancE1- BEKlinning cif yean Hund balance - End al year Rorecdasiec Iliglucm vicitims' 33,051 Claurity Cllerk llarid Sales Sniforaeimeinl Assiis9ariae Law Ilitlnary Reaondsi $ i139,ffla) - - - - 41,319 10,(1371 - - 9,<I?J9 7111 3,f194 5,X1 1;1,6571 - - 19,564 1,08;1 E18, 19'1 - - 4 7,1071 141,911(1 - - - 17,912 - 9„129 421,621 (18,1`1'14 194,281 '1(11,11(18 1(15„1971 - - 1211,29111 EI(I,ala� - 2195,11:171 - - '129 - - - 1(19, 1971 'I 2g 2155,11:171 1211,23EI 6(I,mT Qf16,C172) 4'I,EIgE1 1'197,913) 33,051 4 1,71 k - - '14 E I,g9a - - - i139,ffla) - - - - (39,(10() '1411,990 - - 196,C132: 11,8911 IIE1,903; 33,(151 41,717V 2"111,609 71,62EI E11,806 79,921 :16(1,661 31 '1421,5971 $ 114,524 $1 711,3(13 $ 1121,517121 $ f1a21,441 Clontim GC -83- DBS C HU TES COUNTY; OREGON NONMAJOR SPECIAL REVENUE BUNDS CON SIN ING SIIIMEMENT CIR REVENUES(, EXPENDIIIURIESI, AND CHANGES( IN FUND 9ALANCESI FOR THE YEAR 9N DEO, UNE 30, 2007 C ontim ed -84 - Commission Community SHeriffls Dcs Co an Chilc uen 81 Jusillac Assiel Claurt Cammuniaallon Families Juverlic Forleltunc Raaililies System R13VENUES Local Taxers - Flraperty 91 - $- Taxos - Ohm - - - - - Ilicenses and peimils - - - - Hines, 1kidoitums, and panallics 21i ,2110 3,81221 1,9817 1'14,168 - InveslmEM Eiannings and nenl 4;1,449 813,138 :1,043 (1119 11,7199 ChaiKles fan services '1,9.19 7;19,4 481 330 - 549,39:1 ClthEr 1:1,9(13 '1,.17(1 - - - Inlargavemmeinlal (local - - - - - Slate 1,20,818 4(18,81'19 - - - Hedenal 712k,6,115 19,3881 - - 1,979 7alal nElVenues 2,ai.I,C1161 '1,3(161,.182 11,360 1'14,384 589,ag1 EXP9N DITU RES Cunnent Geneiral seni ices - - - - - Educa!Iian - - - - - Caunt�j noads - - - - - PublicsafeN - 6,917,81781 3:1,619 10'1,1aci .131;293 Heiallh and welllanEi .1,93:1,919 - - - - Ceipilell outlay - 3,817CI - - .131,74:1 7alal ecpenditumis .1,93:1,915 6,9.11,348 39,619 10'1,10(1 63,04.1 Excess ildEtlliciency) of nevenueis ovErExpEmdilurES j92:1,499; 115,2115,4 661 X24,299; 113,(184 1aa,049 CITHER FIND N CIIN G SC IU RCES IIUSES; -heinslk ns in 11nom alhen funds SCI81,409 5,813,267 - - - 7nanslkm aul io a1hE r luncs - - - - 11196,6781) PnaCeE ds al sede of assets - - - - - lloial olhen financing SaUncE s IIUSES) SCI81,4819 5,813,267 - - (196,6781) NE cheincle in fund beilance 119,C13a; 397,8101 124,299; '13,(184 19(1,6219) Fund balance •• Beginning all year 6281,499 9819,077 72,4(1.1 12,� mi .18.1,59;1 Fund Wilance - 9nd of YE an 91 6'1:1,4.19 91 9817,478 $1 481,'143 91 .161,(191 $1 1131,9210 C ontim ed -84 - DES C HLITES C OUNTY, OREGON NCINMAUOR SPECIAL REVENUE FUNDS CCIMBININGI STAmEMENT OF REVENUES, EYPENDITURIES, AND CHANGES IN FUND BAIIJANC E%E KH THE YBAIRI ENUEDI JUNE ICI, 24471 C Ontinl EIC -85- Sheniftls Capital Health HE all1hy Erkin HE all De pt Re se rvE DE pain mc nit RnE ri. Al I Reserve ABHA REVEP UES IJocal llaxEis - Prapor) $I - 91 - $ - 91 - $ - IaxEis - OthEin - - - - LiconsEis and penmils - - - - Rines, farfeilluneis, and penalties - - - - - Inveslrrient eannings and nEini 59,5x1 46,262 2•I '� &I x.1,860 8,813 Changas lkin sere ices - 489,280 4,16,:140 - Men - 18,837 'I9 - - InleiUavEmnmEintal Local - 2(1,996 - - - Stale - 2,348,5(1'1 1516,4 64 - .1,4.14,(103 RodEiral - 4,245 - - - Tatal reWinuos 59,921 2,923,68'1 EIS 4,289 22,860 2,4:12,8116 8) RENDII ORBS ClurnEmi: GEinenal sEirvices - - - - Bducation - - - - Claunty mads - - - - - Rublic sa#ity - - - - - F ealit and wEdfane - 9,.iac1,4C1(1 EI(17,5198 - 2,•IE13,802 Clapilal outlay - '13,2451 - - - Tcdal EixpEmdilurEis - 9,2'13,6451 807,5198 - 2,183,802 Bxcess (dEificiency) of revEinuos oven expandiiunos :19,9.1.1 (2,2851,968) :16,287 22,8EI(I 248,51,914 01 H SR Rib AN CING SOURCES IL 1891 Tnansfens in coni crlher lunds 2(10,0(la 2,41a imi 7(1,7 9 ma,00(1 - Tnansfen out to alhon lands - (65C1,(la(1) - - - ProWeds al sale al asserls - - - - - Tcdlal oVhen linancing sounces IusEis) 2(10,CI(la •1,76CIja51 7(1,7 9 jagoda - Nei change in Hund balance 29:1,92.1 192g,E1951) 1CI7,a:12 9122,860 248,994 Rund balance - Beginning of year 96(1,7,1'1 1,333,742 390,87.1 - 229,'131 Fundbalance- Bndalyean 91 1,21(1,242 91 8(13,88:1 gl 48:1,7(13 $ 922,,918(1 ii 94,a89 C Ontinl EIC -85- DESCHUTEE C OUNTY, OREGON NCINMAUCIR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGIESI IN FUND BAILAINCES FICIR THE NEAR ENDED JUNE W,'9ICICI71 Cloriiinued -86- CDD Aciulle Cane Clada Ccurimuniily Grounidmilen Services OHR-CDCI Mallemord Development PairtnersihiAl REVENUES Local Taxers - Hnoper y- Taxos - 01hen - - - - - Llicenses and permits - - - Rims, ticiriEiitunes, and peinaliiEis - - - 121,'IEI9 - InvesimeM Eminings and neni 71,211 4,819:1 1,1921 81E1,3213 5,4;16 Chaiges fan a ervices - - - E1,2811,383 - CihEir - - - - - Iniargov ennmEinlal Vocal - - - 69(1,019 - Vale EIE19,(14E1 d 39,5921 - - Redenad - - - 3'19,291 - llaial nevenues 116,2169 d44,4CI1 1,191 1,391,141 11,4:16 EXR9P 0171 ROS Cuneini: General services - - M 1,E123,919 - 9ducaiicin - - - - CounN noads - - - - - Rublic a alle4 - - - - - Health and weltkme 9215,2119 2176,123 - - Capital ciullay - - - '19,07M - lloial expondiiuneis 9215,2119 -1761,323 M 1,E1421,994 - 9xcess QdeficiOncy) all nEiv enues aver expenditures 19(uma 1E11,E184 1,1(10 149'I,E141) 9,43E1 CITHER FINANClh G SCIURCl9S QUSES) llransfers in SKirri (dhEir llunds - - 20,(IOCI - Transfer out ici alhen funds 11CIEI,181; 163,8511 I4(I,O(I0; 19d 0,(IOCII - Hroceec s of salo all assots - - '10(1,0(10 - - Tatal cithEir llinancing sources Qusesl ('ICIE1,187) (E13,851) 6(1,0(10 (920,(IOCI) - al changEi in Hund bataiml E1d,81(13 ((13,821 611,1CI(I II'1,411,841I 9,d 3EI Runc bala ml - BEiginning (1 y0an 611,14 0 4 0,334 219,61E1 1,6213,136 921,'161(1 Hund balaincEi- End of yearn $I 96121,943 11 '144,16'1 $1 81,57M I 211'1,219'1 $ 91,99EI Cloriiinued -86- C ESCHUTES COUNTY, OREGON NCINMAUOR SPECIAL REVENUE FUNDS COMBINING STIAITEMENTI OF REVENUES, EMPENDITIURES, AND CHANCES IN FUND BAILIAINC ES RCIR TIHE N EA R ENDED JUNE .ICI, MCI71 Cammu n ity CCICI BL ilc in g CDD BleciNicail CDD BL 1d inigl Ne%beirry Developmerit Pragraim Rragraim Implravernenil RBVENUBS Local Ta) es - Rnaperty Ta) es - 01 hen - - - - - Licenses and perrriiis - - - - - RnEIS, 1kinuitums, and penallkll - - - - - Investrminl Eiamings and neni 'HEOCh 114,907 13,0811 3,C1(19 Changes fon servicers - - - - ClthEir 921 - - - - Inleirglcivenn menial Vocal - - - - State - - - - - Hedenal - - - - - Tcdal nEivenues 721,� 07 11 E1,3Ch E14,E107 •13,0811 3,C1(19 EXPEN DITL RES Cumienl: Genenal seniices 1,30&1 - - - '17,9(13 Educalicm - - - - - Ccnintj noads - - - - - Public safety - - - - - HElallh and welllanEi - - - - - Capilalou'llay - - - - IIEI,3°7 Total e)plenditunes 1,309 - - - '1311,211(1 BUM Qdeficiency) of nEivenues ovEirEmpendilures 71,CIf18 1'IEI,304 Ek,9(17 '13,08EI ill 33,2°1; C THEIR FINANCIN G SC L RCES JIUSES; Iminslers in flim olhen funds f13,Ek 3 2'13,0(10 X103,(10(1 2H,0C1(1 Inanstir out to alt em funds QEI'I,EIf18' - - - - RncICeEK s cif sale cd assets 480,,:184 - - - - 111olal othon'lin ana ing scwrcEis Quses) S(12,5.19 - 2'I1g,c1(10 X103,(10(1 .iga,aaa NEII cheingo in 'lund balanco 873,E1117 11161,304 277,90 ':11161,(18E1 1111,741:1 Rund balanco - Boginningl oil yeah (1El' 1,7� 9) 2,11113,1108 1,191,'189 210fi1,`.1'IS - Rund balanco - Bnd cif yean 91 39(1,878 $ 2,7;10,1121 $I 1,� 89,09Ei 91 3.12,E10'1 $1 11E1,74g1 C ontim CIC -87- DES C HUTES C OUNTY, OREGON NCINMAUOR SPECIAL REVENUE FUNDIS CICIMBINING STATEMENT OF REV ENUES, EMPENDIITURES, AND CHANGESI IN FUNDI EAILAINCESI RCIR THE YHA RI ENDED JUNE '00, '91007 REVENUES U acal TaXEm - Rraper y TaxEm - 01hEm Licenses and penmils RinEis, kirfuitunus, and penalliEis Invesimanl Elaonings and non1 Changes fan services C her I ntemgm ennmEm 1 al Local :1larle Redemal Notal rEivenues EXRM 11171 RES Curnonl: GEinEiral services Educalian CcwnN rands Rublic mildly I• ealth and welfare Capital aullay Molal eixpEindilunEM Excess (dekkincy) all rEivenues oven expenditunes OTHER RINANCING SOURCIES (USES) Transfleirs in foam athEir ilunds Transfer cwt 1a al hen funds Rraceeds Cil SelEi at assElts Tolal cilhEir financing sounces (uses; IN al cheingEl in Lund balance) Rund balance)- BEldinning of yE1an Rund balan CEI - End a year Clantinu elc -88- �all ural Flademal Public card GIS Rename) Roneslllille Canneir Midiaatee Pralecitian III Surveilar Pre.iervaliar - - - 2217,CIE13 - 54,:17EI 1,07<1 15,933 10,795 76,589 4 (16,:135 '1a9,3C181 - 819,84 6 643,749 1,8aa - - - - 281,9(1(1 - - 1116,8144 3(1,24:1 - - - .194 ,2(1191 3(1.1,(139 - - 17,459 X21,1210 3176,9721 3217,7(14 72(1,338 -EK 5(16,(127 - - 389,acia 460,103 - 438,744 3(19,9'13 - - 16,8:1.1 - 4,221,11 1(1,(1(10 583,448 4381,744 3(19,913 389,229 47(1,1(13 94,CI(17 ('17,0.18) 67,499 161,5211) 244,175 �.198,313; • - - - (•198,313) - - - - (11[k,3(16) 1117,0181 67,499 116.1,521) ,144,1751 1,a811,3156 E19,w21 2CI<1,213 71, 1121 1,199,6817 31 977,C190 91 51,984 $1 .17CI,672 91 9,EIaC1 $1 •1,399,862 Clantinu elc -88- DIES C HU11ES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COM SIN ING SITATEMENT OF REV ENU9SI, 9YPENDITURES, AN CIHAINGESI IN FUN11 SALANCIESI FOR TH E Y EAR EN DED J N E 130, 2C107 Cloriiinued -89- Raac Road Veh Tale Build incl & Impinovernerd Mainteinainiae & Adu11 Penole Equipmienil Reserve Repllauiermenil Dog Clanilnol & Pnabal!on REVEN UES Lccal llaxes - Properly $ - $ - $ - $ - $ - llaxEis - Othen - - - - - Licensm and peen its - - - 19EI,8a;l Rines, fcirfeitunEis, and penElliEls - - 7,9EV 34(I,21E15 Inveslnnent Eiannings Eind nenl 95,038 351(1 39,4 HO EI,•14� 54,626 Cheingesllcroseniices - EI,09(I 398,215171 - 71,992 Ciheu - - - - - Intengoiv E nnmE ntal Lcical - - - - - .ItadE - - - - 2,'ICk,834 RE dE rail - - - 1,586 -Ilcitail revE nuE s 95,(138 8,44(1 M3,7E19 171CI,59f1 2,5710,863 8) REN0I71UR8S CurrE n 1: GEneual services - - 91,412 - - Bducaticin - - - - Clciunty roacI3 20,EI33 - - - - Rublic sallE ty - - .19&1,799 2,930,247 H ealth wind WE Iflare - - - - Claipital ciullely 51E1'1,439 - 143016 - - TcitailEapEndilunes 518,1, 112 - 23 ,7128 .199,799 21,513(1,247 Bxcess QdE fliciE ncy; of rev E nuE s aveuexpendilwiEs 1927,12174; 8,44CI 'IE13,a97 1129,.122) 1139],380 O171H 8R MIN AD CING SOURCES IU 889) Tuansfeus in frcim cilher funds gC10,C100 - - 1°13,(IOCI M],99(I Tuansfeu oiul to olhE n funds - 16,46711 - - - RroICE eds all sale 01 E19SETS - - - - - Tcrlal c1I en flinEincing scimces Muses; 90(1,000 (6,467) - 1:13,(10(1 127,990 Nei chainge in fund baleincEi 3710,926 1,5173 1E13,a97 113,798 129,394) Rund balance- Beginning cif yEEin 9.11,215151 3,969 69E1,931 79,78(1 :141,(19(1 Rund baleincE - End otll yeeir 1,.184,222 91 5,938 $ E121,988 91 519,978 $ 3'11,E196 Cloriiinued -89- DES C H UTES COUNTY, OREGON NONMA. OR SIPECIAL REVENUE RUNDSI COMBINING STATEMENT OR REVENUES, EXPENDITURES, AND C HANGESI IN RUN BALANCES FOR Th E YEAR EN DELI , L N E 30, 2007 C anitim ec 90- Desah Ulf is Sunmiveir Dasahutcm County 911 Seirviae DWIriat Caurity 9'11 Reiseirva E)larnsicm 4-H Blaak Bugle Gemeiral Rurid REVENUES Local Taxers - Rraperh 91 :1,938,638 $ - $1 3 ' I � ,3971 $ 659,764 $1 3,Ch x,21'16 Taxers - 01hen - - - - Licenses and permils - - - - - RinEIS, farlEiilums, and pemalliEis - - - - - InveislmEml Eiamings and Hemi '143,779 29,:188 111,965 '13,:193 68,21'1'1 Changes fail aamices 1C15,2k 4 - 985 '13,.icla 1618,1271 MEW - - - 1,� 41 6,116 InteirgcN eimmanial Local E15,976 - - - - Siale 814,C118 21.1,211'1 - - Hedonal - 719,a(Ix - - 111a1al nENenues 4,667,E1:1.1 29,1188 4213,7118 683,619E1 3,3121,E17a EXRE N 01111. RE 3 Curnani: GonEiral services - - 38121,8145 - - E Iducalian - - - Caunt� roads - - - - - Rublic sa'le4 3,711EI,Ema - - 9521,6418 1,94 9,63-1 HEMIth and welfEmEi - - - - Capilal outlay '14:1,'1.13 - 21,x9'1 3a,E171C1 - 'Eotalexpendiiuues 3,862,8113 - <1814,896 9E13,<I'IEI 21,949,E1:hl ElxcEiss Qdellicioncy) of nEivenues ovEir Empemdilures 8C1� ,8138 29,988 3E1,821.1 1(Ix,E18C1 363,C139 CITHER FINANCIIS G SCIL RaE S QUSES] 111ransfEirs in hom olhen funds - i amiOa - - - 111ransfEir cwt to crll all funds ri aa,aao: - - - 1.113,819] Rn(ICeEIds of sala of assess - - - - - Tllatal athEln ilinancing sewrcEis QUseis] ciaa,a(10) 'I 36,66a - - ('113,819) h Ell changlo in fund balance 6-&,838 1;15,9881 3EI,821.1 iaa,68a 'IE19,21.14 Rund balanco - Eloginning all year 21,29E1,497 4.13,3821 149,gC1(1 '1x71,1719 1,x(10,989 Rund balanco - Elnd Of yEiaH $1 21,9711,295 91 918,97a $1 1814,7121E1 91 2111,E159 $ 1,'IE19,8(Ig C anitim ec 90- DIESCHUTES COUNTY, OREGON NONM.4UOR SPECIAL REVENUE FUNDS COMBINING SIPMEMEN-11 OF REVENUES, BXPENDITURES, AND C HAINGES IN FUND 13ALANCES FOR THE YEAR ENDED JUN E ala, 2007 OTH E R MN ANCINU SOURCES (U :IE S Transfers in fncim cdhEir llunds Sunriven Ncini-Ma'jar Transfer aiul to olhen funds Seirvicic 0ialnicl Special ReNEIrMel Rracoads all sale of E ssErls Re;ieirw Runic s REVENUES 173,8'19 7,41CI,2139 U occ I 129,7921 4,U92,767 7axEis - Rraper y $ - $ 8,0£17,604 11axEis - MEW - 3,21519,899 LicEinses End permils - 389,2199 Hines, forfeilunEis, E rid penalliEis - 963,2199 Investment Eiannings and KIM 218,691 2,21V,125 ChE ages 1on services - 'I 1,949,692 011 all - 690,a4 7 I nteiK lav E nnmEinta I L(Ica I - 89:1,7(Ii £Ita1Ei '121,324,3219 RedEiral - 21,834,21CIF1 Rilal rownues 20,691 43,318,17F1 EXREINDIIIUREIS Currenl: GEmemal sEirvicm - '121,870,693 Bducalion - 1,21'17,95151 ClaunN raEds - 768,890 Rublic sallEfty '1210 '17,993,812 FeiEllhEndNNAEre - '1'1,966,49.1 Capital ciullEy 721,59' 1,717,80 !total EixpEindilunEis 721,71' 49,739,640 Bxcess(deliciEmcy; all revenues cNGil expendiiures (44,0213) (21,''17'68) OTH E R MN ANCINU SOURCES (U :IE S Transfers in fncim cdhEir llunds 173,8'19 113,719,829 Transfer aiul to olhen funds - (6,ME1,97f1) Rracoads all sale of E ssErls - 918CI,384 Tolal alhEir lim ncing sciurces (usEis; 173,8'19 7,41CI,2139 IN et c1 ange in Lund balE n cei 129,7921 4,U92,767 Hund ba1E ncEi - BEKlinning of yEMN 959,39(1 218,83'1,779 Hund balancEi - End all year $ E189,11821 31 33,8214,9421 -91- DESC HUTES CC UN1-M, OREGON BUSINESS LOAN FUND SCHEDUL E OR REVIBNUES, EMPENOITURES AIND CIHANG ES IN BUND BAILANCIBS BUDGBT AND ACI UAL RC R THE YEP R EN080 I UNE JCI, 20CI1 -921- Variance m RE Onigirial 8u dget F final Bu c got Acdual F mal Bu o get REVENUES L oaal Inierasi anc renis 31 2CI0 31 20CI $ 11,186 $1 '11,986 O1hEin 35,0(10 3.1 0,00(1 24(1,827 ij&1,1131 Tatal ne%emes 35,2(10 3.10,20(1 2521,81'13 1157,9871 EXRENOITURES IVaiarials aric services 262,6131 997,631 2781,991 281,040 Capital cwilay 1(10 IOCI - 1a0 Taial e�pendiiuras 262,731 997,73.1 2781,991 281,140 Excess iIcellidenuy; ai revenues over ELXrlanc h nes 1227,931) (047,53-1) 1211,5118; 2213,993 CtPeriinancing saLraes Fuses; Pppoorinial3on lrarisien - 20,OOa - Q2(1,aao: Transfers aui (81,024) (81,024) (81,(124) - Ilaial cit er flnaricing SOL wes muses; 1181,0241 161,0,04) 18-1,(124' Q2(1,aao: Nal change in furic talariae 1308,9951 (Ja8,599) 11'109,(102; 20%1,993 Flu ric t alarice - Beginning of ) can 308,995 Ja8,599 31 -1,661 %1,1 a6 Ruric t alaricei -Eric of yaan $ - g - 9 208,8159 $ 2081,8199 -921- DESCHUTES CCIUNTYI, ORIBGON C CIMMUNITY DE VELCIPME NT OL CIC K GRANT SCHEDUL E OF Fi EVE NUES, E)4PENDITUP ES AND C HANG ES IN F UND BAIL.ANCES BUDGET AND ACTUAL F CIR THE YEAR ENIM11 JUNE 90, 20CIA Variance wiift Ouigirial E!L dget F ineil Bu c get Acitual Firiail BLdgell ROVENUES L oral Iniereisi anc rend - $I - $ 21 $ 21 Total nev er I G,9 - - 2'I 21 EIPENC ITURIES N alerials anic services - - - - Caplital auilla) - - - - Total eikpeindiiurea - - - - Exaeiss ildeflaiency; cd reiveiriues oven EIXKjenc ii nes - - 21 21 Funic talariae- Beginninigof)ean - - 1,494 1,494 Funic talariae - Eric cd year I - $I - 91 1,915 $ 1,9'15 419- DESC HUTES CC UNTYI, OREGON COURT TECHNOLOGY RESERVE SCHEDULE GFI REVENUES, EXPENDITURES AND CHANCES IN RUNI] BAILANC BS BIU13G ET AND AC TUAL FOR THE YEAR ENDBID „UNE 3a, 20(17 ROVENUES L oaal Irileireisl anc minis Tatal ue%eirweel EARENDITURES Mateirials aric serviaeei Cbrlital aullay Taial eixpeiridiiureis Excies:i Iceflciuricyj cdneiverwes over eixAlenc iiu ueei RLric talanau - Beginning of year F Lric talanau •• Enc cd yeiar 414 - $ 21,427 $ 21,427 Variancc wiitil Original Budget Rinal Bu c get Acdual Rinal BL a get $I 3,0(Ia SI 3,00(1 $ 2,2517 31 (723) 3,0(Ia 3,00(1 2,2517 17a3j 1,0(Ia 28,00(1 2EI,4'13 1,SE17 82,0(Ia 95,00(1 - 5%0C10 83,OCIa E13,00(1 2EI,4 '13 56,!IE17 1l80,0(Ia) MA Il I9I 180,00(1) AA Il Il I9 Q24,1'161 AA -1 5°1,EIE14 -A An 414 - $ 21,427 $ 21,427 DESC HUTES COUNTY, OREGON CULTURAL C OALITICIN FUND SC HE RULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDOETAND ACTUAL ROR THE 119AR ENDED JUNl3 30, -IC107 MM DI MUREIS MMEmials and sarviCEIS 22,90C1 22,9a0 '14,3(12 a,'19f1 Tonal explenicitLMIS 22,90C1 22,900 '14,3(12 a,'Igfl Excess (IcElficieriay) oil nevemLEIS aver a.Nperiditres 110,00cl) va,aw Q'14,2CIa) 114,2aa) FL nic balance - Beginning of y0ar 10,00a 1 a,a00 'I4,2CIa 4,2CIa HL nc balarice - Eric o11 yElar $I - 91 - $ g9- Variance wilt Original BL c get Firial Bud get Aatl ad Final BudgEd REVEINLES Laaal Inienest aric nents $ 90(I $ 9a0 $I '102 $ 113981, lalarga%ernmenial Sia1e 12,a0(1 12,ago - (12,aga) Total rEIVEIrmis 12,90(1 12,920 '102 (12,39f1) MM DI MUREIS MMEmials and sarviCEIS 22,90C1 22,9a0 '14,3(12 a,'19f1 Tonal explenicitLMIS 22,90C1 22,900 '14,3(12 a,'Igfl Excess (IcElficieriay) oil nevemLEIS aver a.Nperiditres 110,00cl) va,aw Q'14,2CIa) 114,2aa) FL nic balance - Beginning of y0ar 10,00a 1 a,a00 'I4,2CIa 4,2CIa HL nc balarice - Eric o11 yElar $I - 91 - $ g9- DESCHUTES C OUNTM, ORIEGC N GRANT PROJECTS SCHEDULE CR REVENUES, EXPENDITURES AND CHANGES IN RUNS SAIL.ANCIBS BUDGIBT AND ACTUAL FOR THE YEAR ENCIECI UNE 3CI, 2003 REVENUES L octal Inleiresil anc rEinls IntEingaw innmEirital Local StatEi FEic eral Talal nevenues EX RENOITURES FlEirsonnel sEiniioEisi IVallerials anic services Capilal ouillay Total OpEindinig cionlingeniciy Total Eix glEinc it u nes BUBO I1dEifidEncy; of rwEIrducs cIVE111 ElxplenC itu nes Fund Calanics - BEiginning of yeah Fu rid CalancE1- Eric of yeah EI EI ma Variance K itH C riginal E u dget Final Bu dgEit Adual Ririal Bu c get $ 8 8 100,OCIC1 1C10,OOCI 5(1,(100 115(1,(ICIOj - - 1(1,E1811 'I (I,El8,1 100,0(1(1 100,0(1(1 6CI,EI89 1139,111; 99,9(10 g9,9(ICI 6CI,EI81 39,Cl'19 EI EI ma DESC HUIES CC UNTYI, OR SGON J USTIC E COURT SCHEDULE OF REVENUES, E) PENDITURES AIIS D C HANG ES IN F UND BAILANCES BUDGE T AND AC TUAL FCIR THE YEP R ENC E a ., UNE 30, 20(171 -9i- Variances witH Original Budgell Flinal Buc gest Acdual F mal Bu c get REVENUES L ocal InilerEd an( rEinlls $I '1,2aa 91 1,20CI $ 9,448 $I 4,,,148 Inilengavemmerital States - - 1,1024 1,3204 Tatal im enu es '1,2CIa 1,20(1 E1,7712 5,5712 E) FIENDITURES PEmsaniriel services 399,298 IA19,256 35E1,3'13 40,943 IV atEirials anic services 189,8CI4 1 E19,804 'I 51,1812 '18,(0202 CaFlital outlay ICIa '10(0 - 1(10 Talal 9EI9,1EIa 9E19,16(0 90EI,C095 61,(IE05 Clpenalincl aanlinclEincy 92,851'1 92,891 - 9iI,E151'1 Tctlal e)peindillurEis E182,09'1 EIE02,051 908,C095 '153,996 Exces;i jcefldffiayj d nevenues over ElYplenc ilu nes (080,89'1) QEIE00,851) 11901,323; '159,9208 Off erfinancing sou noes ijueies; Transfens in 968,89'1 9E08,851 96EI,E191 - Tctal cth er finariairig siou naevi Ju sEis; 188,89'1 9E18,851 96EI,891 - Net change in func IJalamae 1i9,,I,Oaa) JE12,OOCI) 671,928 'I551,9208 Flunc talariaEi - Beginning of year 9;I,OCIa 512,OOCI 6(1,1E13 1131,E1371 Flunc talariaEi - Enc cd year $I - $I - $ '1271,E19'l $1 '127,691 -9i- DESC HUTES CC UNTY, OREGON LA PINE INDUSTRIAL SCHEDULE OF REVBNUES, EMENDITURESI AND C HANCIESI IN RUND BALANCESI BUDGET AND ACTUAL FIC IR THE YEAR ENDED JUNE 30, 2(1(17 REVENUES Local Fines, kirfeikMIS, and parialiiea InierEisi anc renis Oihem Total ne%eriLes EARENDITURES N aterials aric serviaes Taial e�pEiridiiures Exaess i Icelliciericy' a1 revenues oyer EixglEinc iiu res F unc talariaEi - Beginning of year F uric talaniaEi - Enc a1 year -98- Variance wii9h Original Budgei F inial Bu c cleit Actual F mal BL d gell $ 1,128 1,128 -I,OCIO 2,OOCI 38,177 30,177 f100,OC10 1,140,OOCI 309,:1'10 (83,090) f102,0C10 1,14 2,OOCI 344,015 17192,385 FI02,0CI0 1,EIC12,00C1 344,4 E13 1,4 53,937 802,OCIa 1,EIC12,00C1 344,4E13 1,453,937 - (060,00CI) 192 E16(1,192 - EIEIO,OOCI - jE16(1,(ICl0 $ 192 192 -98- DESCHUTES COUNTM, OREGON LA PINE SENIOR CENTER F UND SCHEDULE CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BAIL.ANCBIS BUDGET AND ACTUAL FOR THE YEAR ENDED UNE 30, 20(la Va ria r i w ith Original Budged Firm I Budged Acdual Hinial Budged REVENUES Local Inrlereisl anc renis gl - gl - $ -I - 01111011 Total ne%eriues ENRENCITURES REinsorinel Nallerials aric services Capital auilay Tatal eixpleinc ii ues li Ildelliciency: of reveiriueis ovem expar is itu nes Oihem flrianicirig sauraes (fuses) Tuarisfers au Toial 0*011 ilirianicirig sourcies Quses; Nei all angel in llu rid b alariCei Fu rid balance - Beginning of yean Fu rid balanice - Brid of yean 01 9,318 9,318 9,3718 °,'1718 - 9,378 9,37f1 11.11,3410) (1.1,34(1; - 11-11,3410) (1.1,34(1; - 11'11,3410) 119,9162) 9,378 DESCHUTES COUNTM, OREGON PARK ACICIUISITICIN AIND DEUELOPN ENT SCHEDUL E CIR REVENUES, EXPENDITURESAND CHANC ES IN BUND BALANCES BIUDG ET AND ACITUAL FOR THE YEAR ENDED, UNE 30, 20(li Ctl-erfimincing sounaeEi 1JUE1 11: Transifan ou 1 (X5,OCIO) (3'16,419) I1298,C106; Variancc with PramOds cifciale oil assets Origirial Budges Rinal Budgcii Actual Ririal Bucget REVENUES (165,(1(10) (3'16,415) (298,(106) 1 E1,413 L oaal 1971,(1(101 (9715,0aa) 11'195,342; 371,6518 IntGrEisl am rants $I 5,OCIa 91 9,00(1 $ '13, 44 $I 8,444 IdEmgavEmnmorital $1 - $I - 91 21 E1,�158 $ 21 E1,,198 StElkl E15,OCIa E15,a0C1 '12;1,:1710 58,:110 Tateil imeriuea 710,OCIa Ra0(I '136,814 66,814 EY RENDITURES Matffiadsi aeric siervicim 95,OCIa S5,OOCI 38,190 56,890 CaiFlital aullely .2815,0(10 233,581 - 233,581 Toial e)pEindiluraci 3a0,0C10 '328,5811 38,190 290,431 Exaesi,i jcellidfficyj oil nEivenuesi over EINFIEindluueEi (":I,iuCIa) (,198,581) 98,664 357,245 Ctl-erfimincing sounaeEi 1JUE1 11: Transifan ou 1 (X5,OCIO) (3'16,419) I1298,C106; 'I fl,z '13 PramOds cifciale oil assets - - - Talal atter firianaing sou naea ijuaes; (165,(1(10) (3'16,415) (298,(106) 1 E1,413 Nell ahariga in func talariae 1971,(1(101 (9715,0aa) 11'195,342; 371,6518 Runic t alanae - Beginning of yeau 97:1,(ICIO 9715,0aa 419,600 1'159 ,4 00' Runic t alanae - Enc cd year $1 - $I - 91 21 E1,�158 $ 21 E1,,198 m DESC HUTES COUNTY, OREGON PARK DEVELCIPMBNT FEES SC HEDULB OF REVENUES, E)PENDITURBS AND C HANGIES IN RUNE] BALANCES BUDGET AND ACTUAL RCIR THE YEA RI ENDED JUNE 30, 2(1(171 REIVENUES Local Lici is anic Flermil;i IriVeresl anc nenl;i I r itEmc IaVEmn mEi ri'l al State Taial ne%eniues EARENDITURES N aierials anic services Caplital cullaN Tchil ED(perlc I1Urea Emcess iIdeficienai cd rEll iriuEis oven ElXrlenc ill nes Ciherlinaricirig sources Ijusea; Transfens iri PraaEieds cif sale oll assels Taial ctFerflnaricirig SOL We' iIuaea; Nei till iri funic talarice Ruric talariae - Begininirig of Kean Runic talariae - Eric cd year ('18(1,(100) (180,0(10) 9,476 '189,4716 18(1,(100 180,0(10 '13-1,490 Q46,990; -'101- '138,926 '138,926 '138,926 $ '138,926 Variance w i1IF Cluiginal Budget Ririal Biu cget Acitual Ririal Budgell �I 3(1,(ICIO $I 20,0(1(1 $ 9,:71'1 $ (124,6219; 1,:IC10 '1,5(1(1 E1,(14'1 4,141 31,:100 (2(1,(188) 2'1,5(1(1 11,412 2'11,2 a0 31 '1,4(10 9,936 209,4 64 ('18(1,(100) (180,0(10) 9,476 '189,4716 18(1,(100 180,0(10 '13-1,490 Q46,990; -'101- '138,926 '138,926 '138,926 $ '138,926 CIESIC HUTES CC UNTYI, OREGON KERS RESERVE SCHEDULE OR REVENUES, EXPENDITURES AIND CIHANC ES IN BUND BALANCES BUDGET AND ACTUAL FCR THE YEP R ENDED „ UNE 30, 20(11 REVENUES L oaal Iniamisl alnc rElnis C hanges kin sElrviaes Tatail ne%erne.es EAFIENEI ITURES Materials aric services Taial ClpEmaiing aoriiirigenay Taial ElkpEln( 1lulle:l ExaElsfl ildellidElnay, Cif rENEIrIUEIs oven ElXrlElnc ii nes O1hen financing sauraes Muses; Tuar isfar out Toi al al h er financing sclu naes 11u aEls; Nei ahanigEl in iluric talariaEl Funic talarICEI - BEIClindrig of Neal Funic talarICEI -Eric cif Neau 3,8.19,29CI 3,8'1 %A-190 (90(1,(Ia0) (9a0,OC1a) (51[12,(10(1) - 190(1,(IaOj (9a0,Oaa) 115(Ia,a0a: - i13xa,1a0, (3,3a0,,iaa) '1,019,471 Variancia m 1911 Clriginial Budgel Rinal Eucgelt Actual Ririal Budgeil $ 2,499,900 $I 2,499,9C1a 91 7,012,94 $1 mO,OCIa $1 w0ma $ 21'11,f142 $1 •1'11,f142 E120,OCIa EI20,00C1 '1,262,12185 441,385 1,C120,Ocia 1,(I20,0(ICI '1,98(1,:127 96(1,c127 1 CIO 89CI E190 - 3,8.19,29CI 3,8'1 %A-190 (90(1,(Ia0) (9a0,OC1a) (51[12,(10(1) - 190(1,(IaOj (9a0,Oaa) 115(Ia,a0a: - i13xa,1a0, (3,3a0,,iaa) '1,019,471 4,319,971 9,80a,aa0 9,EIa0,Oaa 5,993,061 '193,C161 $ 2,499,900 $I 2,499,9C1a 91 7,012,94 $ 4,572,EW DESC HUTES COUNTY, OREGON GENERAL COUNTY PRO. ECTS SCH EDUL E OF REVENUES, EXPENDITURES AND C HANG ES IN F UND BAILANC SS BIUDG ST AND AC TUAL FOR THE YEAR EN090 ,, UNE 3a, 20(Ii REVENUES L oaal Tai es-Prciperty IritElrElsl ainic randls C f arges ikul services IrliEmgavEmnmElntal StatEl Tcltal ne%enLe;I EARENDITURES PEmsarral M EltElrials anc serviaes CaFlital auilay Taial ClpEmaiing con inclElnay Taial e�pElncliluras Exaes:I IcellidEmayl ai nElvenues over ElxglElnc ii Ilea Ctferfinancing saunaes 11LSEls; Transfans in Transfans clui 'Natal citterfirlarlairicl SOL KIM iIL:IEIs; Nei aharigEl in fL nc Ii alariae Runic talariaEl - Beginning cif yeau Runic talariaEl - Enc cd yElar Variancei Kiitli Original Budgel li inal Budged Adual F mal BL c get gl 9a9,0aa 91 5ag,aOa $ 948,089 1 39,689 994,1E13 594,163 947,�E19 (16,EI£141 fl,:l•1'1 8,51'1 ,i as I O(I 1 a0 185,9ia 1 £19,97CI i 8l ,:Ia2 '18,EIE18 869,636 880,976 92EI,SE13 35:1, •13 193,517 182,'183 97EI,la6 39:1,9.19 - •1 '1,34CI 11,340 - (648,50711 JE148,5,01) 1164EI,927; - (648,5071) 1637,'181) 116371,187; - (495,OCIa) 1�85,OOCI) (161,C181; 393,9'19 455,OCI0 495,0(ICI 433,99.1 (121,(108; - 31 - 91 332,9'11 $ 37,2,911 -103- C1 ESC HUTES CC UNTYI, OREGON GE NE RAL CAPITAL RESERVE SCHEDUL E C R REVENUES, EXPENDITURES AND C HANG ES IN BUND BALANCE S BUDGE T AND AC TUAL FCIR THE YEA R ENDE10 j UNE 30, 20(12 REIVENUES L oaal Irilereisi anc renis TataI nes eriu as EARENDITURES Maleirialsi aric sierviam Capital auilay Taial Cpemalincl aomiingenay Tatal expeiric1iiureis1 Exaesisi iIdefidEmay; cd reivenuesi avec Mrleinc iiu nese 0lhell flnaricing sauraes Muses; Tnarisifeirs in Tnarisfers aui Toll al alhell flnaricing sauraes muses; Nei aharigei in lluric t alariae Furic talance - Beginriing of yean Furic t alancei - Eric cd ) can Variancei KiitH Clriginal BudgM Rinal Bucgeit Acdual Rinal Budget $ 2,-1,999 gl 22„199 22„199 22,!159 1 CIO I (ICI - 1 CIO 25(I,(ICIO '-I90,OOCI - 25(I,(ICIO 25(1,1 CIO A-190,'1(ICI - 25(1,1 CIO 14EI,EIC10 349,8(ICI 714EI,EIC10 99EI'ElC10 Eig9,9(ICI - ggEl' C10 9 l'EIC10) (999,gaa) 22,999 1,a2d1,499 '1,CIO(I,(ICIO 1,CIa0 aci '1,0(ICI,CI00 (1 CIO) ( Ta) g99,9a0 969,9aa '1,0(ICI,CIO(I 1,022,959 -1(14- 1a0 100 '1,022,°159 1,022,958 $ '1,022,958 DESCHUTES COUNTY, OREGON COUNTY SCHOOL FUND SCHEDULE CIR REVENUES, EXPENDITURESAND CHANGES IN RUND BALANCES BUDGET AND AC TUAL FOR THE YEAR ENDEO , UNE "ICI, 20(13 Original Budgell Rinal Budget Actual REVEh UES L oaal Tai es - Puapeiri y $I - 91 - $ - Finels, iorfeiiknes anc Fleinaliies Irnieireisl anc reinls IdElligavennmEirital States Fec eral fatal ne%enses EXRENDITURIES Nalerials aric serviaes Taial e)(peiridiiune:i Emess ildeflcieinayj of reivEiriuEis oven ElXrlemc iiu nes Ruric talariaei - Beginning of years Ruric talariaei - Eric of yeau 2,OCIa 2,a0C1 9,(143 192,OCIa 192,00C1 '19(1,(1'1'1 1,C180,oaa 1,(180,00(1 i=0,945 Variances HIRE Rinial Bu c get 1,,-134,00C1 '1,213,999 115EI,(ICI'1 j '1.0714.0C10 1.0714.0(ICI '1.213.999 5EI.CIa'1 -1(19- DESC HUTES CC UNTYI, OREGON SPECIAL 7RANSPORTAITION FUNDI SCHEDULE CIR REVENUES, EY PENDITURES AND C HANCIES IN BUND BALANCES BUDGET AND AC 7UAL RCfl THE YEAR ENC1E [3 JUNE 30, 20(11 -'I C16- Variancie wiillih Clriginal Budgel Rinal Bucget Actual Ririal BLdge9 R13VENUES Local Iniieresi anc renis 11 1,0(ICI 91 1,00(1 $ E1,795 31 5,795 IritEmgavEmnmEirita I State OE15,0(1a 2EI5,00(1 27::1,(1913 E1,093 Tatal ne%anivas OE16,0(ICI 2EI6,00(1 21751,E148 'I1':I,EI48 EY RENDITURES Materia Is aric service, OE15,9(ICI 2EI5,90(1 23E1,990 251,;190 CaFlital ,in lay 1 as 10(1 - 1 a0 Toia I e)pEiridilurEs OE16,0aa 2EI6,00(1 23E1,990 2(1,490 Excess i1ceflaiE ricy] o1 ne%eriues o%erExpEniciiunes - - 4;:1, 1518 4;1,2518 Runic IdalaniaE - Begirinirig of yEar - - 551,(198 551,(198 Ruric IdalariaE -Enc cdyEar ffl - gl - $ '100,;:196 '1We1,%196 -'I C16- DESC HUTES CC UNTY, OREGON TAIL CIRI GRAZING SCHEDULE OF REVENUES, EXPENDITURES AINC CHANGES IN F UNC BALANCES BUC CIE T AND AC TUAL FOR THE YEAR ENCI90,. UNE 30, 20CIa -1(1 I- Vaniancc witH Original Budged F inad Budget Acdual F mad BL c get REVENUES L ocal IritGrEisi anc rEinis $I 2CIa 91 20CI $ 1 C1 31 (951 Idaugavounmeintal StatEi 4,OCIa 4,0001 4 ,cIC18 3018 Tatal uev ens es 4,201a 4,20CI 4,4-13 X1,13 ENFI ENDITUR ES Mai Odds aric services '11,"1010 1'1,2(ICI - '11,,IcI0 Taial e�pEindiiurEis '11,,IcIO 1'1,2(ICI - '11,,IcI0 Excess jcellidEiricy' ail nEivenues ovell ElXrlEinciiulies 17,(ICIO 117,0(ICI) 4,4'13 '11,x'13 Ruric talanaEi - Beginning of yean 7,(ICIO 7,0aa 48 (EI,9,-2' Ruric t alariaEi - Enc ail y0ar $ - gl - 91 4,461 $ � ,4 6'1 -1(1 I- OESC HUTES COUNTM, OREGON TRANS IENT ROOM TAX SCHEDULE OR REVE NUES, EXPENDITURES AINCI C HANCIES IN RUNCI BAILANCBS BUCIGOT AND AC 7UAL FOR THE YEAR EN090 UNE 30, 2007✓ REVENUES L octal Taxes-CNhar FiriEis, larfaiti.nas, and pEiriallies IniiarEisi anc renis Natal ne%emtes EXRENDITURES Nalarials aric services Taial ClpEmaiing aoriiirigeriay Tatal ED(rlEinc ii ues EYaass Ildeflaianay; of rEiVEiniuEis CIV Ell EIXFJarKituties Oilhen flnianaing sauraes (Juses) AFIFIraprieiian iransfan Tnarisfer apt Toial ollhen flmanaing sauraes Quses) Nei ahandEi in ilurid CalanCEi Fu rid Calanaa - BEiginning oil yean Fu rid Calaniae - End of yean Variancc Kiitli Clriginial Budgel Rinal Budgct Aalual Ririal Budget $I 21,1192,239 $I 0,392,2351 $ 2,828,1130 $I 3E1,� 91 - - EI13 E113 '12,0C10 '12,OOC1 151,:194 11,394 17 CILIA 7^.IA •1 arIA n -:m 7 OACI 91n7 AI IOD 9711,21113 990,9811 584,392 E1,635 9711,2113 990,9811 584,352 E1,6215 2,220,966 21,21'13,2921 2,2EI4,349 51,C1193 83,2CI9 1811,2109; (2,226,9616) (21,210(1,4971) (2,21161,966) 2121,491 112,226,961(1; 121,2113,292) 12,2116,966] (12,621; (121,621; 3219,128 3e19,'12f1 $ $ $I 3'16,9011 91 316,9011 -108- OESC HUTES CC UNTYI, OR SGON VIDECI LOTTER)I SCHEDULE OR REVENUES, E4PENDITURES RIND CHANCES IN FIUND BAILANCES BUDGET AND ACTUAL FOR THE YEAR EN❑RD 1UNE 210,200 Variance Hiith Original Budget F inal Bt c dot Acdual F mal BL dget REVENUES L oaal Inleresl anc renlls g 10,0(Ia 9 10,OOa $ 1(1,143 $ 143 1rilEmgavElim Mental State EI'10,0(Ia E110,OOCI 7148,(Ia0 'I3d,(Ia0 Tatal ne%arw9s EI20,0m E120,OOCI 7158,143 '13EI,143 E4RENDITURES Pensarinal s9rvices '10,20 '10,3071 1Cl,cla5 2 IVa'Iarials aric services 3a0,383 1:180,383 36(1,1E12 2(1,22'1 ClaFlital CIL llay 1,0(Ia 'I,OOCI 1,(Ia0 Tctlal -:1-1 1,5m 39'1,69CI 37(1,4 a7 21,,-,23 CpEuialing 0anlinganay 192,31a 112,21 CI 1'12,2'10 Tctlal e)pandi11uras 9a3,9(Ia 5CI3,90CI 37(1,4E17 '133,433 Excess jceflcionoyj cd nEiverwes over ax Alan( ilunes 1'16,1CIa 116,1OCI 3871,0716 271,5716 Cltherflnaricing saLra9s 1jLs9s; Transfanou1 (4go, 1C1a) (4CIO,'l(ICI) (40(1,1 a0) - llatal citIr 9r finariaing sou 1098 JL sEis; (4 a0,1 CIa) 14CIO,'l (ICI) 1140(1,1 a0' - N91 aharige in fL nc t alarice (2 84,OCIa) 12 E14,OOCI) J112,424' 271,9716 Flu ric t alaria9 - Beginnirig cd year 2184,0CI0 -IE14,0(ICI 233,826 Q5(1,1714; Fluric talariaEi - Enc cdlyear $ - g - $ 221,4 a2 $ 221,4 a2 CIESCHUTES COUNTY, OREGON WBLC ON E CENTER SCF ECIUL E OF REVENUES, E)4PENCIITURES ANCI CHANGES IN RUNCI BALANCES BUCIGEIf AND ACTUAL RCIR THE YEAR ENDED JUNE 30,,-1((71 REVENUES L oaal Tax es -C # Elr InilerElsl anc renis I ritEingaVElnn mElnital StEltEl L.acal tai al neN emi. es EARENDITURES IValerials anic serviaes Talal OlpElnaling aonilingenay Taial expElndilure;l Emma ildefidElnuy; of revenues oven EIXFIEInc iiu nes 011herfinancing SCILraes Fuses; Appoorinialion Iransilen Transfer ou t 11ollal atter flnaricing sol. noes 1Iu;les; Nell oharigEl in funic talariae Ruric talanaEl - Beginning of year Ruric talanaEl - Enic of yeau Si Varianclel wiillh Clriginal Budged Mired Bucclelt Acltual Firial Budgell $I 469,3713 gl 4E15,333 $ 471,165 $I 9,392 E ,(ICIO 5,0(ICI r,848 E148 7E1,(ICIO 36,0(ICI 8CI,E17 4,E157 94E1,333 ;46,3321 553,EI710 11,297 39� ,333 4 a7,'I EIEI 40: ,C 81 2,(187 39� ,333 4 C 7,1 EIEI 40: ,C 81 2,(187 39� ,333 4 a7,'I E18 4(15 ,C181 2,(187 'I52,(ICIO 139,2(1 'I; 2,589 1;1, 184 - 12,795 - 112,395; ('I52SIC10) (152,0(10 (.1'r 2,C 00) - il'152,(100' (139,2(1) 11.1'r 2,C100; 112,395; - 5 8f1 5 89 - - E18,833 68,833 $ - $I - 91 E19,4 22 $ E19,422 Si OPEmaiiniq ciontingeniay Total EIXrjEinc ii nes 11 iss Ildeflaisnay; cif rEiVEinu Eis aVEm Emplenic its nese Oihen financing :icuraesi (f u ses) AAlplraplriatian IramifEm PrciCEIec s of sale cit wiseis Total oihen liinanaing sources fuses) Nei all anCIE1 in lurid b alariCEi Fu rid balanicEi - BEiginning oil year Fu rid balainiao - Brid of yearn 'I 51,(la0 151,0( a Ij'140,C1a0; 1140,(1(10) 9C1,C100 5(1,(1( 0 31,833 '119,163 (218,304 ) 119,290 9(1,(100 5(I,(Ia0 - (90,00(1; (9EI,a0(1; (190siao, 126,7104) EI9,29EI 98,a0( 9EI,(la0 90,53a 1j9,411CI) E13,82E1 91 E13,8: EI DESC HUTES CC UNTYI, OR13GON PROPER"n MANAGEM ENT OPERATIONS SCHEDULE OF REVENUES, E)WENDITURES AND CHANGES IN F UND BALANCES BUDGET AND ACTUAL RCIR THE YEAR EN❑913 J UNE 30, 2(C I uarianae wii9h C idginal Budged Rinal Bu c gest Acdual Firial Bu dgell REIVENUES Local Inillerasl aeric iiarii:i 31 - $I - 91 9,133 $ 9,133 Ch�,mgesi fcm services 9,(100 5,0(10 (9,(100) Total neVerles 9,(la0 5,0(a 9,133 133 MIPE NDITURES N aierials and services 34,339 34,739 31,8311 2 ,90: Capliial cuilay 1a0 1(la - 100 Total 34,839 34,839 31,833 3,(10: OPEmaiiniq ciontingeniay Total EIXrjEinc ii nes 11 iss Ildeflaisnay; cif rEiVEinu Eis aVEm Emplenic its nese Oihen financing :icuraesi (f u ses) AAlplraplriatian IramifEm PrciCEIec s of sale cit wiseis Total oihen liinanaing sources fuses) Nei all anCIE1 in lurid b alariCEi Fu rid balanicEi - BEiginning oil year Fu rid balainiao - Brid of yearn 'I 51,(la0 151,0( a Ij'140,C1a0; 1140,(1(10) 9C1,C100 5(1,(1( 0 31,833 '119,163 (218,304 ) 119,290 9(1,(100 5(I,(Ia0 - (90,00(1; (9EI,a0(1; (190siao, 126,7104) EI9,29EI 98,a0( 9EI,(la0 90,53a 1j9,411CI) E13,82E1 91 E13,8: EI DESC HUTES CC UNTY, OREGON RCIREC LOS ED LAIN SALES SCHEDULE OF REVENUES, EAPENDITURES AINCI C HANGIES IN RUNCI SAILANCES BUDIGET AND ACTUAL FOR THE YEAR) ENEIED JUNE cla, 2407 %ariancei m ith C*lginial Budgul Rinal Bucget Acdual Firial Buc get REVENUES Local Inrleireisl anc rEinls C hanges fan services Natal nev eir IL GO EARONDITURES N aleria is ar is servicers Caplital Cidlay Taial CpEuiaiin51 aarilingEincy Taial e�pEinidilurEis Exams jcefldfficyj cd nEiveriues oyer EixtlEinc hires Runic talariaEi- Begininingcdyear Runic talariaEi - Enc cd yEiar 3,0(Ia 3,00(1 9,:125 E1,:125 1 a'1,614 12'1,614 109,:197 '10,217 19'1,3EI6 1c1'1,38EI - '131,":IE16 293,0[10 .193,00(1 109,x97 '147,6CI3 (290,0(Ia) 1290,00(1) 19EI,(1712; '151`1,5128 -112- DESCHUTES CCUNTY, OREGON LIQUOR ENFORCEMENT SCHEDULE OR REVENUES, E)4PENDITUR ES AND CHANGES IN RUND BALANCES BUDGET AND ACTUAL RC IR THE YEAR EN13EICI JUNE 30, 20(11 Variance H RE Clriginal Budget Rinal Su c El at Actual Rirlal Bu c get REVENUES L ocal FinES, tirfElitL nes, and pElriali iel:i 31 39,OCla 31 39,00cl $ 41,3'15 31 .1,3.15 In'lelrElsi anc ranis 5Cla 50CI 3'12 81'12 Tatal ne%elmselse 39,5C1a 39,50(1 4,1,(127 .1,927 EXRENDITURES N atElrials anc serviaew Toi al Clpenax ing can inclElnay Toial experidilLrEIS Excess (c eflaicncy) o1 nes enL es o%er expandiiurElei C# eIr finanairig sou ncEIS 1L sEIS; TransfEm aui Total CIO Elr firlarlaincl Sou ncEIS (L SEIsj Net change in fLnid balance AIL nc t alarice - Beginning ail year AIL nc t alance - Enid oil yElar '11,191 '11,191 129 '11,062 28,3(19 261,309 41,x:198 '13,589 (35,OCla) (39,00(1) (39,(IC10) - 1135,OCla) (39,a0C1`, 1139,(IC101 - 116,691) 116,691; EI,E198 '13,589 6,691 6,691 3,026 91,19 1�,524 $I '14,514 -113- flee Eiral Tatal ueiVEinUGEE I EXPENDITL RES PEmsionriEll sierviceo NatEinialsi arc Eiervicieici Capital outlay Tolal Cpenaling cianlingEiney Total a>pandilurEis Exees,ci jceflciuricryj cd rEivenuesi over Ei)(AlEinc ii ueci C&erflnaricirig saureeci ijusiEisi; Trandero iri NEII ahangEi iri func talancie Runc talanau - Beginning of yeiau RL nic t alarlCEi - Enc cd yEiar 86,7(ICI DESCHUTES COUNTY„ GREGON 98,314 -1'1,614 VICTIMS' ASSISTANCE 21E10,0(IEI2EICI,aOEI SCHEDULE CIR REVENUES, EXPONDITURES AND CHANGES IN FUND BALANCES 26,736 28,501 BUDGET AND ACTUAL 22,5371 6,0C14 2CIa FOR THE YEAR ENOEO , UNE "XI, 2007 - 2CIa 2188,7E 71 288,716A 2159,827 Variance with 4,394 Origir al Bu d gell Final Budgell AdlL al Flinal Bu c get REVBNUSS 259,827 37,334 lJ ac ial (2106,46'1) 121C16,461) Fliniesi, llorfEdlu nese, and penaltiEis 91 3,20CI $ 3,200 $1 '10,0371 91 6,8371 IrItElnesil avid rEiniia 1,00CI 1,C100 3,994 2,994 Cf argeisi llor siervicieici 15,20CI 19,200 '19,564 4,304 lnle igov eunimerital 2 4, 39 5 Sl Ed E i 4 4,OOCI 4 4,a0(1 47,2CI71 3,2(171 flee Eiral Tatal ueiVEinUGEE I EXPENDITL RES PEmsionriEll sierviceo NatEinialsi arc Eiervicieici Capital outlay Tolal Cpenaling cianlingEiney Total a>pandilurEis Exees,ci jceflciuricryj cd rEivenuesi over Ei)(AlEinc ii ueci C&erflnaricirig saureeci ijusiEisi; Trandero iri NEII ahangEi iri func talancie Runc talanau - Beginning of yeiau RL nic t alarlCEi - Enc cd yEiar 86,7(ICI 86,710(1 98,314 -1'1,614 21E10,0(IEI2EICI,aOEI a33,21r10 26,736 28,501 218,961 22,5371 6,0C14 2CIa 20(1 - 2CIa 2188,7E 71 288,716A 2159,827 32,940 4,394 4,394 - 4,394 2193,1E'1293,'161 259,827 37,334 (2106,46'1) 121C16,461) ij'15A,9'131 48,948 148,990 148,99CI '148,f190 - 1157,511) 197,511) (E1,9E3; 4E1,948 57,511 97,511 81,EIE6 2 4, 39 5 - 91 73,303 $ 73,c1a3 -'1'14- DESC HUTES CGUNTY, OREGON LAW L IBRARY SCHEDUL E OF REV ENUES, EXPENDITURES AND CHANC ES IN F UND BALANCES BUDGET AND AC TUAL FOR THE YEAR ENDED „UNE -1I0, 20071 -1'15- Variance mitt Original Budgell F inal BL c gEil Aalual Ririal Bu c get REVENUES L ooal IrrlerEisi anc rEinils $ 2,0(10 $ 2,00(1 $ 9,1214 $I 3,1214 Changes ilou siervioes 8(10 80(1 1,(183 'IE13 IritEmgcivEmnmEiriteil StatEi 120,0(10 1210,00(1 '1471,f180 27,980 Tatail imeriLes 122,8(10 1212,80(1 '154,187 31,487 E)RENDITURES FlEmsoririel sEiniioes 43,492 43,4521 4":1,":193 99 IVarlerialsaric services 719,399 719,399 771,843 1,992 COrlitad CIL 41lay 1(10 '10(1 100 Taial 122,9471 1212,943 '121,136 1,71'1'1 ClpEmaiing aaniinclenay 99,893 E19,8513 6%893 Tctlale�pffidillurEis 192,8(10 192,80(1 121,136 71,984 Exoesi:i IcefidEiricy] cd rEiveriues Quell EIXEIEinc iiunes x]710,0(10) 1710,00(1) 3":1,(19'I 10:1,(19'1 Ruric tialariaEi - Beginning of yeau 710,0(10 710,00(1 79,92'1 9,921'1 Ruric tialariaEi - Enc cdl yEiar $ '1121,9712 $I I'1�I,9712 -1'15- DESC HUTES CC UNTYI, OREGON COUNTY CLERK RECORDS SCHEDULE OR REVENUES, EXPENDITURES AND CHANGES IN RUND EAILANCES BUDGET AND AC 7UAL FOR THE YEP R ENDED ,. UNE 30, 20(11 -11 EI- Variances witH Original Budget Rinal Bu c gest Akdual Ririail 131. c get REVENUES L oaal IntEirasi anc rEinis g 10,oaa 9 10,00(1 $ '13,097 11 3,697 Cr arges ilm services 97,0(Ia 97,a0(1 88,191 (8,849) Tatal uev Em Eia 1 a7,0(Ia 1 a1,a0(1 '101,8(18 Q5,1921 EXRENDITUR ES IV Eltffia is anc serviaEis 94,89'1 94,851 47, 144 7,5(171 CaFlital aLtlay '16,0(Ia lama 1,-I,EI90 3,31a Toial 710,891 1a,851 60,0,14 '10,8171 ClReuaiirig canlingEray 246,'19 24EI,'149 - 246,149 Toial e)REiridiiureis ,1'17,00a 311,a0(1 60,01214 296,908 9xaess (c efiaieriay) oil ne%eriL es over ekpEinidiiuras (,-I'IO,OOa) J121a,a0(1; 41,714 291,714 RL nc t alariae - Begirrincl ail y0ar -I'1 o,ow 21 a,a0(1 2160,667 90,601 F L nc t alariae - Eric oil yEiar gl - 91 - $ 210,'1,' 41 11 1':Ia2,' 41 -11 EI- -,1'17- DESC HUIES CC UNTYI, OREGON C CIM MISSION ON C HILDREN 81 FAM ILIES SCHEDUL E OR REVEINUES, E)I PENUITURES AND C HANGIES IN RUND EIP L.ANC E S BUDGET AND AC IUAL FIC P1 THE YEP RI ENE EIC „UNE 1101, 20011 Variancci Hiitil Clriginial Budges Rinal Bu dci d Acdual Rinal Bu c get REVENUES L oaal FinEls, 1larfah nisi, and p0irialllieis $I - 91 - $ 2� ,,-1'10 $I 24,210 IriVei;dmerit eanriirig;i and r0irit 'I5,OCIq 19,CIOC1 49,E 45 30,449 C h arges llan sierviaes i ,i ,ocia 1'i ,aoci 1,925 19,4391 011101 '12,OCIq 12,aoci '1,-I,9E13 563 Ir1101gav01nm0irital Laaal - - - - Statei C14 1,221.1,104 1,203,018 11.17,4861 Fec eiral 368,4;18 7EI8,42EI 712 ,095 1143,7331 Tatal ne%einLeis 2I,C127,532 -1,02171,930 2,C1'1, -I,(1.16 11'15,5161 E) RENDITURES P0lsaririeil s0irviaes 900,5371 501q,973 48EI,E109 '11,968 Nateirials aric serviaeis 21,187,64a -1,1871,64CI 2,C14EI,SIC16 140,334 CaFlital CIL llay 5,OCIq 9,CIOC1 - 5,0C10 Taial 21,093,2171 -1,693,213 2,939,9'15 157,3012 Cp01alincl aorilingeinay 4'13,840 413,84C1 - 4'13,E140 Taial e�p0iridilureiS 3,107,0971 3,1 0171,053 2,939,9'15 971,542 Exaes;i IcellidEiricyj cd r0ivenues over0ixgleinciluueis (1,CI719,52191 11,039,929) i1923,4991 956,(1216 C & er financing sauraes ilu;iei;i; Transfami in am,469 9018,4651 90EI,4 E19 - Tatal a& er firiariairig siou na6;i IIL SaS; ga8,469 5018,4651 90EI,4 E19 - Not aharige iri func talar iae (9711,09E11 193'1,05EI) 11'19,(1301 956,(126 Runc talariau - Beginning of yeiau 9711,036 5711,050 62EI,499 53X (13 Ru nc t alariau - Enc all year $ a 13,4 39 gl EI'13,� 29 -,1'17- DESCHUTES COUNTM, OREGON COMMUNITY JUSTICE -JUVENILE SCHEDULE CR REVENUES, EXPENDITURES AND C HANCIES IN RUND BALANCES BUDGET AND ACTUAL FOR THE YEAR ENEIEEI , UNE -Ia, 2001 sm Vadancei with Original Budgeil Final Budged Aclual Rir al BL c get REVEh UES L oaal Fines, lorfoh nes, and gerialtiEis gl 2,0(ICI 91 2,a0(1 $ 3,822 gl 1,822 lrlterElsl an( rEinis 90,914 9a,9'1� 8;1,139 32,229 C I-arges lon serviaes 893,89'1 863,851 159,E 48 (104,4(131 O1hEm - - 1,210 1,210 IrdEmgaVEuinmEirital State 323,59E1 323,95d 408,815 85,297 Feceral 88,748 1E13,998 49,188 (1'14,2101 Total nevenue;i 1,329,01'1 1,4(14,321 1,306,282 1198,(1391 EARENDITURES PEmsoniriel sEirviaes 9,2'15,62.1 9,2(10,269 4,862,886 337,599 N alerials anic services 1,934,79'1 2,(110,041 1,959,212 35� ,829 CaFlital cwilay 2aa 4,20(1 3,E110 330 Taial 1,190,612 1,214,506 9,921,148 992,798 CpEmaiing aariiinclenay 196,'111 1E17,533 - '167,933 Taial e)�pendiiures 1,3a6,789 1,382,039 6,921,148 86(1,,-19'1 Exaesa ilcefidEinicyl cd nEiverwes oven Wrlenc ii u nes 19,917,718) (9,917,71 EI) 115,219,4 96' 162,292 C t er linaricing sauraes 11usea; AorinoElniaiiori inairisilen - - - - Transfers in 9,EI'l3,261 9,6 13,201 5,613,297 - Toial atFerfinariairig SOL MEW IILses; 9,61'%:I,,-IE17 9,613,201 5,613,297 - Net aharigEi in furic t alariae (3EI4,4T1) 391,801 162,292 F uric t alaricEi - Beginning of Nam 36� ,� 9'I 394,491 589,677 229,226 Funic talaricEi - Eric of year $ - gl - 91 981,478 $ 981,41EI sm DESCHUTES C OUNTM, OREGON SHERIIF F'S P SSET FORFEITURE SCHEDULE CIF REV ENUE S, EXPENDITURESPINE CHANC ES IN F UNC BPILANC ES BUC GET AND ACTUAL FOR THE YEAR ENDED ,, UNE 3a, 2007 Vanianice with REVIEW UES RinEls, 1lorfeiiunes, and plerialtiEis $ 10,oaa 9 1a,a0(1 $ 7,987 $ 112,013) Intenesi anc rends 2,699 2,659 3,043 388 Crarclesi 11ou serviae;i - - 330 33a Tatal nev enu es 12,699 12,659 -11,3E10 11'1,.199) EXRENDITURIES PEIII;IannEll siervices '13,014 13,x'14 7,636 5,378 M atemialsi anc serviaEis 32,9m 32,99(1 27,983 5,0(17 CaFlital aLtlay iag '10(1 - iaa Total 46,'1(14 4E1,'104 39,619 '10,489 Clpenaiing aanilingenay 33,818 33,8'If1 - 33,818 Told e)PeindilLrEis 79,922 7g,g.1,-1 39,019 44,3(13 Excess (cefiaiericy) oil ne%enses o%er ei)(pEinc iiureei 11E17,267) (67,2M 112 ,,'1991 43,0(18 Ru nc h alance - Begirining cd year 67,267 E17,267 7,eI,� a2 5,135 Runc halarice - Enc oil year $ - $ - $ 48,143 48,143 �� DESC HUTES CC UNTYI, OREGON COURT FACILITIES SCHELIULE OR REVBNUES, EXPENDITURES AINLI CHANCES IN RUNLI BALANCES BIUDGBT AND ACTUAL FOR THE YEAR ENDED, UNE 3a, 20(13 -130- Va ria nce K iitH Original Budget Fins I Budget Actual Rina I Bu c get REVENUES L octal FinEis, forFEiitunes, and pEirialilieei $ 1a1,0(10 9 1(1'1,00(1 $ '11�,1E9 $ '13,1E9 InArEisl an( renis iaa '10(1 E'15 515 Total ne%eriueei 101,'1(10 1(1'1,'10(1 '11 ,784 '13,684 EXRENDITURES M atEmials ar is serviae;i 101,'1(10 1(1'1,'10(1 101,100 - CaFlital outlay - - - - Tolal a>pendilures 10'1,'1(10 1(1'1,'10(1 '101,100 - Exoess i1c eflaiericy I a1 nEiv erw es over expenc iluueei - - 'I<I,E 84 '13,E 84 RL nc t alariaEi - Beginning a1 year - - i zI 07 1.1 � 07 Ru nc t alariae - Enc cit year $I - 91 - $ 2E ,(19'1 $I 26,(1511 -130- C ESC HUTES C C UNTM, ORE GON DESC HUTES C CIUNTY COMMUNICATION SYSTEM SCHEDULE OF REVENUES, E)IPENDITURES AIND C HANCIES IN FIUND SAIL.ANCES BUDGET AND ACTUAL FC IR THE YEP R ENDE 11 „UNE 30, 20(17 Varianae wii9h Original Budgcil Final Budget Acitual Firial Budge9 REVENUES L ocal Iniereisi anc reds I 9,990 $I 9,95CI $ 11,799 $I 1,E109 C hauges tan services 993,2217 993,227 9451,393 Q3,EI74j Iritein51ovemnMUrital Feic eral TQlal ueveriues EY RONOITURES Naierials aric services Caplital outlay Taial C Aerating caritirigericy Total ei)(paric iiures Exeoss QdellidEmayj of rENEirmis oven eixKlenc iiu nes Oihell linaricing sou roes Fuses; Tuarisfers oui Total oiheu flnaricirig saunaes Quses; Nei oharigEl iri 11uric talariclu Ruric talaricei - Beigirinirig of yeah Ruric talaricei - Eric of year 963,177 :IE13;'177 5651,(Igl :1,51'14 2171,4EI4 17'1,464 231,2197 4(1,1 E17 2100,OCIO -133,2EKI 231,745 1,944 471,4EI4 904,79.1 46.1,(142 41,7'11 83,1E18 49,8751 - 451,879 95,632 ;194,6321 463,CI42 91,9g0 8,945 8,529 1(IEI,CI49 97,904 1150,078] (196,67 EI) Q'19EI,E1781 - 1'150,078j (196,67 EI) Q'19E1,E17E1] 1148,133] (148,133) (90,6251; 97,904 '148,133 148,1.13 282,959 134,4 21 $ - $I - 9I 2'1'1,5120 $ 231,5120 -121 -122- DESCHUTES C OUNTM, OR EGON SHERIFF'S CAPITAL RESERVE SCHEDULE CIF REVENUES, EXPENDITUF ESAND C HANCIES IN F UND BALANCES BUDCIET AND ACTUAL FOR THE YEAR ENOEC11, U NE -ICI, 2001 Vaniancei witil Original Budgell Hinal Budged Adual Hinial Bucgot REVIEW UBS L mal Interesl ant ren'ls $I 2I0,0(ICI SI :Ia,ao(I $ 55,52'1 $I 25,52'1 Tatal uevanues 210,0(ICI .10,00(1 55,52'1 25,521 EXHENDITUR ES Capital ciLtlay 1,117,699 1, 1171,651 - 1, 1717,619 Toial e;�plendiluras 1, 1717,619 1, 17171,651 - 1,117,699 Excess (c efiaiency) o1 ne%ens es o%er expanc ilura;i (1,147,699) 11,1471,659) 59,921 1,203,116 C tr er llinanairig sou nasal I IL ses; Transfens in 200,0(10 xio,aoa 20(1,(1(10 - Tatal atll ar firianairig sou races (u sasj 2a0,0(Ia X10,00(1 20(1,(1(10 - Net (harige in fLnc balariae (5147,699) 151471,659) 259,921 1,203,116 Ru nc t alariae - Beginning cd year 5147,699 514 7,659 516(1,121 '13,066 Runc talariae - Enc o1 year $I - $I - $ 1,210,242 $I 1,216,242 -122- CESC HUTES COUNTY, ORIECON HEALTH DERAIRTMENT SC HEDULE OF REVENUES, EAPENDITURE S AND C HANGIE S IN FUND BALANCES BUDGETAND ACTUAL RC RI THE YEAR ENDED JUNE 30,,-1(1(17 REVENUES L oaal Inlleresl aric nerii;i C hE uges fan sEirviaes 01H Em I ritEmgavEmr i men'l a I Lacal State FEic era I Tal a 1 ne% em es EARENDITURIES Rensoninel sEwiaes MaleriEIsanic sierviue] Capital aullay Tal E I ClPenaling aomlirigenay Ta1E I e)�PEinc iiuuecl Exaes;i i1cefidEinuy; cd rEiVEinues meu ElXr enc iiu nes C0erilinaricing saLraes Quse;i; Transfans iri Transfen out Tatal ath er flnanaing sou nue] (L ses; Net aharige iri func talamae Runc t alanine - Beginnirig cd yeah F L nc t e IanaEi - Enc at year Varianice % illh Cluiglnal Budged Rired BucClot Actual Firial Eludge9 $I 5(1,(1(10 $I 90,0(1(1 91 46,262 $I (11,7138; 491,EICI'I X9'1,6(11 489,280 (EI,112'1; 'I 1,8(10 213,722 1 £1,£137 Q1 � ,EIE15; '15,123 '15,123 2(1,996 %, 213 2,1-174,(11-10 2,� 34,9(11 2,348,9a'I Q80,� a0; - - 4,245 � ,245 2,943,494 11,1[125,3471 2,92%I,EI8'1 ('101,EIE161 4,0197,11%1'1 x,215,301 3,818,flaO 39E1,7a'I 1,%189,8(14 1,9715,932 1,381,Eiao '19� ,1212 24,5(10 24,5(1(1 '13,249 '11,29'1 9,471,639 9,£115,733 5,2'13,EI49 EIO,-I,(IE14 E171 w7 (1-1,128,629) (3,(160,2(19) 112,2851,5168; 717(1,241 2,4 78,629 2,� 10,2(19 2,4'1(1,1 a9 Q1a0j (EI90,Ocia) 1E190,000I) ijEl5(I,aaO; - 1,EI28,629 1,760,209 1,716(1,1a9 ow (1,%Ia0,0(Ia) 11,11CIO,00a) i19251,£199; 7170,141 1,%Ia0,0(Ia 1,%1(10,00(1 '1,33%1,7142 311,742 $ 803,EIE13 $I 8011,8£13 Claplital auillay Tatal OpErriaiing coriiirigericy Tatal Erx pErnc ii ures ENaErss I1deflciency; of rErVErriuErs oven ElXrlenc it nes OV hell financing sources Muses; Tnamsfers in Total alherflnaricirig saunces Ijuzim] Nei all arigEr in llunic t alariaEr Fund talancE1 •• BErginriirig of yeah Fund talaricEr - Eric cif yeam 280,3.13 DESC HUTES COUNTYI, OREGON - '194,1313 EWI,E157 HEALTHYSITART - PRENATAL 6(171,99EI 241,E159 SICHEDUL E OF REVENUES, EXPENDITURES AND CIHANC ESI IN F UNI] BALANCES BUDGET AND ACTUAL 132° ,345j (325,74 5) 36,287 FOR THE YEAR EN❑9❑ UNE 30, 20(171 7(1,345 Variance with i0,714° Original Budgel Final BudgEit Acitual Ririal Buc get ROVENUES - 125° ,000; 0355,000) L ocal 3EI2,03,-1 25° ,000 255,0(10 ln'lerElsi anc rends $ 6,000 $ 6,000 $ 21,4 62 $1 'I ° ,� E12 C Charges kill services 394,412 394,41 1 420,346 31,934 O1hEm - - '13 13 1ritErngaVEmnmErritaI State 123,5(10 123,5(1(1 '196,4 64 7,-I,51E14 'Natal ne%emu eE M,5112 ° 23,912 644,285 '12(1,3713 EARONDITURES Rarsorinel sErrviaes 144,1E16 144,106 110,902 313,084 Na1lerials aric services 49510718 ''1'1.038 4971096 1-_5182 Claplital auillay Tatal OpErriaiing coriiirigericy Tatal Erx pErnc ii ures ENaErss I1deflciency; of rErVErriuErs oven ElXrlenc it nes OV hell financing sources Muses; Tnamsfers in Total alherflnaricirig saunces Ijuzim] Nei all arigEr in llunic t alariaEr Fund talancE1 •• BErginriirig of yeah Fund talaricEr - Eric cif yeam 280,3.13 194,313 - '194,1313 EWI,E157 E149,6° 71 6(171,99EI 241,E159 132° ,345j (325,74 5) 36,287 36 1,(132 7(1,345 710,745 i0,714° - A1,345 70,745 30,714° - 125° ,000; 0355,000) '1(171,030 3EI2,03,-1 25° ,000 255,0(10 3° 6,671 '1(11,E171 $ - 31 - S 463,71013 $ 403,7103 -'I ek - DESC HUTES CC UNTYI, ORIBGON HEALTH DEPAIRTMEN1 RESEFVE SCH EDUL E OF F EV ENUES, EXPENDITUF ES AND C HANG ES IN F UND BALLANC ES BIU13GET AND AC 7UAL RCR THE YEAR ENDE D JUNE 30,20(11 REVENUES L opal InierElsi anc rElnis Total nev GnIL ea 04FIENDITURES N alerials anic serviaea Ca�lital auilay Taial ClpEmaiincl aoniiinclanay Taial e�pElnidilurEIS Exoesa IcellidElnicyj a1 nElvemes oven EIxrlElnc ilu nes Cth er llinaricing saL roes 11L leel; Transfans in Transfans oui Taial at er 11inariairig sou nasal IIL sEIS: Nei oharigEl iri funic talaniae F uric t alariaEl - Beginning of N can F uric t alariaEl - Eric of yElar $I 90(1,(ICIO 9CIO,OOCI 90(1,(100 (1 00) ('1(1(1) - 499,9CI0 499,9(1(1 50CI,CI00 523,880 -'125- $l - $ 503,880 $ 922,860 Variance miff Ulginal Budgel F inial El c got Acdual Rinial Bud get $ 22,880 gl 22,860 - - 22,880 20,860 1 CIO I OCI - 1 CIO 1 CIO I OCI - 1 CIO 19ICIO 20CI - 19ICIO 499,7CIO �99,70CI 499,11(10 4 99,9CIO � 99,90(1 - 4 99,9CI0 (499,9CIO) (499,90(1) 23,880 92,-I,71E10 $I 90(1,(ICIO 9CIO,OOCI 90(1,(100 (1 00) ('1(1(1) - 499,9CI0 499,9(1(1 50CI,CI00 523,880 -'125- $l - $ 503,880 $ 922,860 DIESCHUTES COUNTY, ORECON AIBHA AC C C UNTAIBLE BEHAVIORAL HEALTH AILL IANC E SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUN CI BALANCES BUDGET AND ACTUAL RCIR THEI N EAR ENDED JUNE 30, 'ICIC171 -'126- Variaricie %ift Cli iginal Budged Ririal Bu c gest Acitual Finial Budgell REVENUES L oaal InlerEl;tl aric nerds 31 EI,(ICIO $I 6,0(ICI 91 EI,El'l3 $ 0,813 1rltEMCICIVEInr IiTlElrill al SIa1e 2l,C13°I,(ICI3 0,181,3,-13 2,424,(103 2140,680 Tollal neverii,es 2,C141,(1(13 0,187,3,-13 2,43 1,8'16 249,493 ERRE NDITURES IVallerials aric sElrviaes 21,C137,°142 ;1,183,8EI2 2,183,862 - Tatal 21,C137,°142 ;1,183,8EI2 2,183,862 - OlpElnalincl aorllinlcleriay 2117,07 217,9,-171 - a1i,9a7 Total ElxglElnc ilune.i 21,215:1,4 E19 21,40'1,789 2,183,862 211,927 E)iaE1sf1 Ildeficianay, cif rEIVEiruffl oven exF aric illu nes 12114,4 E161 (214,408) 24 E1,954 463,4 20 Flunic talarIC:EI - Beginning of yean 2114,4 E16 014,408 209,131 (9,335; Funic talanaEi - Eric cif Nam 31 - I - $ 4:14,0185 $ 454,085 -'126- DESCHUTES COUNTY, OREGON .ACUTE CARE SERVICES SC HE DULE OF REV ENUES , EXRENCIITURE S AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL RCIR THEI NEAR ENDED JUNE 30, ,eIaw EAPEINDITURES Nallerials and seirviaes Tatal OpEinaiimg aorii3rigenia) Tatal Eixpanc ii nes Emma Ildeflcienay; cd ravanueis aveui experic itu nes Oil hen flmanaing Scwraes Muses; Tnarisfer out To11al aiherflnaricing SaLraes Muses; Nei aH anidei iri lluric t alariae Furic talarICEI - Beginning of )ean F uric t alancE1- Eric cd ) ean 372,284 E100,024 529,279 74,7149 372,284 Mariar cies wish 529,279 74,7149 Clidginal Budget Rina I Bu c gest Aatu a I Final Budges REVENLES 529,279 389,687 Laaal Inieresi arc meds $ 21,2a4 21,2C14 91 471,21'17 $ 2EI,C1'1'1 1 r1tergavE1 nmrrien1l al S'la'le 4211,4.10 423,41a 6EI9,a4f1 2� 9,638 To11al nmemes 444,EI-14 444,614 716,269 271,651 EAPEINDITURES Nallerials and seirviaes Tatal OpEinaiimg aorii3rigenia) Tatal Eixpanc ii nes Emma Ildeflcienay; cd ravanueis aveui experic itu nes Oil hen flmanaing Scwraes Muses; Tnarisfer out To11al aiherflnaricing SaLraes Muses; Nei aH anidei iri lluric t alariae Furic talarICEI - Beginning of )ean F uric t alancE1- Eric cd ) ean 372,284 E100,024 529,279 74,7149 372,284 E100,024 529,279 74,7149 832,3219 3'14,9CI8 - 314 ,908 1,204,993 51'14,9212 529,279 389,687 (83,314) (2:1712,9719) (1CIE1,187) 266,71188 (1813,3141 (3712,9719) J11CIE1,18a; 266,7188 i1843,293j 184'1,293) (14,80'1 9eIEI,CI96 84'1,,-193 E1143,293 87371,714C1 '14,447 -'127- 9EI2,943 $ 962,943 CIESCHUTES CCUNTY, OREGON CIHP - C HBMICAL DEPENDBNC A SCHEDULE OF REVONUES, EXPENDITURES AND CHANGIES IN BUND BAILANCES BUDGET AND ACTUAL FICIR THE YEAR ENDED JUNE 30, 2(1(11 REVENUES L octal In1lerEisl anc uani:i IritEmcicvEmnmEiriial S1 a1 Ei Talal ne�eriles EARBNDITURES Na'larials aric services Tatal CpEmaiiricl codiriclericy Total EiNrlEinc ilunes EAaElss IldelidEinay; cd ravariuEis oven ElXrlaric i1u nes 01hen flriaricing scwrces buses; Tnarisfar out Total aiheu flnaricing saLrces IJusea; Nei aHariclEi in iluric talariaEi Runic talaricEi - BEiginning of yean Fund talaricEi - Eric off yearn Variancie wiillh Cluiginal Budged Rinal Bu c gEit Acitual Rinal Bu dgell $1-l,(ia0 2,0(10 $ 4,885 $1-I,EI95 48(1,(100 4a0,oacl 439,992 Q4(1,448] 4 8.1,aa0 4 82,0(10 444,4 C17 Q3a,9931 359,831 399,83'1 276,123 83,1C18 359,831 399,83'1 236, 123 83,1C18 '109,997 1 a5,9971 - '109,997 469,E128 4E15,808 21a,123 '189,1a5 (6dI,897) (63,8971) (EI3,857) - Q63,EI97j 1163,8971) (EI3,853; - Q41,085; 1147,689) '1(13,827 '151,912 471,685 47,6EI9 4a,334 (71,2151; $ - $ - 91 '144,'161 $ '144,161 -1108- DESCHUTES COUNTY, ORSGON CIC DE ABATEMENT SCIHEDULS OF REVENUES, EXPENDITURBS AND CIHANGIES IN FUND BALANCES BUDGET AND ACTUAL F1CIR THR vIEAR ENDED JUNE 30, 20071 REVENL ES Laaal Fines, farleiiures, anc glenallies Iniereal anic neniis Total ne-venues EXPENDITURES IVaierials and seirviaes Total OAleraiing ooritirigerq Total exFleinc iiu nes ENaess 11deiflaienay; of revenues avem eixplenic itu nese 01hElll lirianairig aauraesi Quses) AAprapIriatian iransfen Tnansllers in Tnansllers out Pnaaeec s of sialei cd1 asseds Total olhem finanaing sauraes (fuses) Nei all angel in ilu rid b alariCei Fu rid balariae - 9eiginriing oil yean Fu rid balarme - Elft of yean Marianne wii9h Clniginal Budged Rina I BL C get Aatua I Final Budgell 168,�199; 1148,'199) 1,30(1 451,9951 1 all 1 CIO - 1.10(1) 1,(ICIO 1,0(Ia 1,39"1 719,11 1,(100 1,0(Ia 1,719"1 3911 69,199 49,199 9111 49,103 69,199 49,1519 9111 451,107 1 a0 1 CIa - 10(1 168,�199; 1148,'199) 1,30(1 451,9951 1 all 1 CIO - 1.10(1) (1,1[1,[10(1; II4(1,(ICIOI (40,00(1; - 79,CIO(1 79,(ICIO 1CIO,aga 9,a0(1 59,10(1 39,100 EIO,a(ICI 24,90(1 (11-1,199; Q'1,,199J EI'1,71(ICI 34,899 1;;,199 I% -:,l99 25,87151 12,151751 87,57EI 91 871,978 DESC HUTES COUNTY, OREC ON C CIMMUNITM DEVELCIPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGETAND ACTUAL FOR THEN BAR ENDED JL NH 30, X1007 REVBNUES Lc cal Firies, fcrfeilunes, aric parialtiEls IritElnest and nElrits CHarcles 11or serviaEls Cli h er Inlergmerrimenial Local StEliE1 F ec anal Tatal reVanu as EXPENDITL RES PElnsc nriel services M atenials anc serviaes CaFlital outlay Total OpEmaling acnlinclenay Tclal erpElridilures ENciass Icef kiriay; cd rovenues oven ElXrlanc flu nes Olheu flnanulirig sc urces Muses; Tuamsfers in Tnamsfers c ul To11al clhenflnaricing scunaes 11uses; Nei all angEl in 11unic t alariaEI Fu rid talanula - BElginning cf yean Fu rid balance - End of yean cla0 Ma -Ia,aO(I Wriaricle with C nfcl1r ial Bu c cl et Firial Bud gel Actu al Final BudgElt 11,173,8a0j (2,C199,80a) 19,-Ia,ao(1; $ E1,350 $ E1,390 31 '12,'IEIg 11 9,81g m,35C1 2C1,390 86,313 E19,973 7,012,94C1 7,012,940 E1,287,383 1728,1571) '1,3cIa,E109 1,33CI,605 E190,019 QE180,aia) 2CIa,a0C1 2(ICI,CI00 - Qm0,0(Ia) m71,ml 2171,078 3'15,2971 '18,139 8,866,923 8,806,E1213 71,391,1471 (1,9'15,7716) 9,8 0,926 6,O2a,44E19,85cI,-Ig9 169,14 71 2,519,930 1,97(I,EI'16 948,9m 37,6aa 4 a,'10C1 '1(1,(1719 21,021 E1, 1 C18,1 E171 8,582,=8-1 71,842,E194 7139,(1(18 E147,806 1713,951 - '1713,c19'1 (1,7396,033 (1,796,033 71,84,2,04 g'Icl,(139 cla0 Ma -Ia,aO(I 1 E1,7100 (1,174,lao) (z1a0,'ICIa)_ (9�a,a0(1) 1,16C1,100 11,173,8a0j (2,C199,80a) 19,-Ia,ao(1; '1,'179,800 1'I,a62,9'10; 11,988,91 a) 11,41.1,8473; 5771,063 -13a- 01'1,291 91 21'1,291 DIESCHLTES COUNTY, CREG ON COD GROUNDWATER PARTNERSHIP SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUNGI BALANCES BUDC ET AN 11 AICTUAIL FOR THE YEAR ENDED, LNE 30, 3007 REVENUES U anal IntEIII(IS-1 and runts Ch arges llor serviaes Tatal revenu as EXRENDITI RES M atenials anc serviaes Cbrjital au tlay Total CAEmaiing aaniinclency Talal e)pElridiiures Excess jcelliciElricyj all nElverlues over EiNrlenc ii u nes Clheu flnaricing sauraes Ijuseil; Transfers in Total alheu flnaricirig saunae-s muses; Nei oli ange irl lluric t alarlae Fu ric talarice - BEIginriing of year Fu rid talariae - Eric of year Variance with Original Budget Final Budget A&aal Final Bucgelt 91 3,6(ICI 91 3,600 31 5,4;6 91 1,836 -1,500,0(I(I 25[10,00(1 Q,z900,0(ICI) II,503,6(10 2,5(12,60(l 5,4; 6 Q3,4 98,1 E14) 3,£1'10,0(102,81a,a0(I - 3,£I'10,0(ICI A rin a nrl w rin 35,797 X5,751 - 35,797 3,845,897 3,£145,851 - 3,845,£197 35(1,(ICIO 390,0aa 1-1 1.1-rinn mini 9,436 243,E193 (35(1,(ICIO) i1350,aa0; Q93,397; 1192,2371) 9,430 91,693 nn nn� nn nam nn .i nri ,in" -'13,1- 971,a% $ cll,99E1 D8SCHUTES C OL NTY, CIREGON NEVA BERRY NBIGHBCIRIHCICID SCHEDULE OF REVENUES, EXPENDITURES AND CHAIN[ ES IN FUND BALANCES BUDC ET AND ACTUAL FOR THE YEAR ENOEO , UNE ;ICI, 2007 REV ElN UES L anal IntenEisV anis rends C ir arges ton services MEIN IrilergavennmEirital Fec oral Tatal ne% anw es EARENDITURES N alsrials aric services Capital cwllay Tatal OPEmalirig corilirigeriay Tatal Eix Alen( it u nes E� aEiss 11dEdiaienay: of rEiVEiniu EIS aVEiI aN Fier is itu nes Olhsl financing ;iauraEis Qu ses) Transfers in l uarisilers ouI Pro(isec s of Sala cd acwits Tolal olhEm flriancing ;iauraEis Quses) NEd c1l angs in fu rid balanas Fu rid balance - E sgirining 011 yEiar FL nc balance - Elrid of yGan Variaincei witfl Origirial Budged Final Budget Actual Rinal Bucgeit $1 10,oaa 91 lama $ '15,915 $1 5,915 1a6,8aa 1CIE1,80C1 50,E 92 115(1,308] 1'16,80CI 70,4 a7 1'16,8CIa 114 ,393] 51,5a0 9'1,5(ICI 1,,1a9 5[1,191 38,aa0 38,0(Ia - 3EI,CIao 89,5x0 89,5(la '1,309 88,191 2110,019 016,619 - 216,61' 1 300,119 ,106,119 '1,30E1 3(14,8'1(1 11189,319; 1'18E1,319) rr,a98 20a,41i 83,84,1 8;1,843 E13,843 - 1171'1,698] 117111,098] 161,698) 69a,a0C1 5121,88(1 9121,E180 80,3f14 (32,496) 11'114,979; 111114,015' 9a2,5219 6171,5(14 Q3CI4,294) 113(14 ,2194] 913,6211 E1717,90-1 3C14,294 3(14 ,294 (182,74 9) J� E17,04 3) ":19(1,838 $I Z190,838 -130- -133- DESCHUTES C OUNTYI, ORIEGC N COM MUNITY DEVELCIPMENT RBSERYE SCIHEDUL E CIR REVENUES, EXPENDITURES AINC CHANGES IN RUNC BALANCES BUCGIET AND ACTUAL FOR THE YEAR ENDED UNE 3a, 2007 Variances mild Origirial Budgel Final Budged Actual Rinial Bud get REVENUES L oaal IrrlerEisi anc renis $I 70,OCIa 91 iama $ '11EI,:Ia4 I 46,:1x4 Total ne%aril. es 70,OCIx 70,00C1 '116,:Ia4 4EI,:Ia4 EXPENDITURES CpEmaiing aordingenay 9x0,OC1a °ICIO,OOCI - 90(1,(1x0 Taial a.NpEinc iiures 900,Oxa ria0,00d - 90a,aa0 EXaE19F1 ildefidEmay; of rEiVEiriuEis oven EixFlenc ii nes 1143(I,OCIO) 30,0(ICI) '11EI,laa4 946,laa4 Cihell flnariaing scwraes Muses; Tnarisfers iri 90(1,(Ia0 9x0,Oxa - 1190a,C1a0; Tim isfer ou i (1 a0) (1 aa) - 1 a0 Toial o* ell flnanuirig sauraes Quses; 899,9x0 899,9CIx - 11899,900; Nei aM an(IEi in 11uric t alariaEi 46% x0 4 EI9,9xa 11 E1,304 11393,198: Fund talanaEi - BEiginning of yeah 3,95EI,Eia4 3,15E1,8CI4 2,613,808 119421,99EI; Furid talame- Eric ofyean $ 4,a:aEl,ia4 $ 4,a2E1,7C14 2,71aa,'1'1,-1 $ 111,296,992] -133- DESCHUTES C OUNTM, OREGC N COD BUILDING RRCIGIRAN RESERVE SCHEDULE OR REV ENUBS, EXPENDITURESAND CHANGES IN AIUND BALANCES BUDGET AND AC TUAL FOR THE YEAR ENCIE11, UNE 301, 2001 Vaniance with Original Budget Iiinal Budgul Actual Rinial Bucget REVENUES L oral In'leresl anc rEinils Tatal ue%ernes EAPENDITURIES IValerials aric services CaFlital au'llay Trial CIPEmaiing coriiirigency Tcdal ex pen( iiures EACless ildeiliciency; of rEiVEiriuEis aVEm Eixrlenc iiu nes 0111 E111 financing sources Muses; Tuarisfers in Tuarisfer out Tollal at en llinancing seunces muses; Neil aH E ngE1 in 11unc t alanaEi Func talE rice - BEigindrig of )eau Fund talE rice - Eric of ) eau 35,0(10 1:19,00(1 64,9CI7 29,9(17 '1(101 'I OCI - 1 CIO '1(10 11 OCI - 1 CIO 2(10 20(1 - o00 1,E120,9(1'1 1,833,901 1,83c1,90'1 11,186,1CI'l) (1,7g9,'101) 641,9(17 1,864,(108 410(1,(ICIO EI'l3,0(ICI 213,(1(10 i140(1,(IC10; (1go) (11 (ICI) - 100 399,9CIO EI'l2,9(10 213,(1(10 i1395yido, 11,186,0CI'Ij (1,186,2(1'1) 2a 7,907 '1,4641,1018 '1,'18EI,,10'1 1,186,2(1'1 1,'151'1,189 41,988 $ I - 91 '1,469,CI96 $ '1,4651,(196 -1341- DIBSCHUTES COUNTY, OREGON CDEI ELECTRICAL RROGRAIM RESERVE SCHEDULE CF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND AICTUAIL FOR THE YEAR ENDED , L NE "K, 2007 Clhen flnandrig sources Ilusaei; Transfers in ioa,aa0 3'13,Oaa 3(13,CI00 Voidance with Tranisfers cwt Origirial Bud get Final Budged A dL al Rind Bu c gest REVEIS UBS 99,920 3'12,9CIa 3(13,20(1 (9,920; L mal I209,� 2101 (2a5,4m) 318,ml 5,11,906 IritElnEls11 and renis 91 5,0(ICI 91 9,a0(i 31 '13,088 gl 8,088 Tatal im enu as 5,0(ICI 9,a0(i '13,088 8,088 EXRENDITURES IV atEmials anc serviass i as 1 OCI - 1 CIa Capital au tlay i as 1 OCI - 1 CIa Total 2ad 20CI - ocia Clpenaling aaniinganay 3'I0,'i-,ia 523,'12(1 - 923,120 Total e)periddures 3'10,3,eIa 523,32CI 923,320 Excess i Iceflciencyj cd nevenues oven Eixr anc ii ues (3a5,3,1a) (9'18,3,'ICI) 13,C186 931,E a6 Clhen flnandrig sources Ilusaei; Transfers in ioa,aa0 3'13,Oaa 3(13,CI00 aria CIa0; Tranisfers cwt y a0l io aa) - 1 a0 Total aTer flnaricing sources ilueies; 99,920 3'12,9CIa 3(13,20(1 (9,920; Nei ahangEi in ilunic t alariae I209,� 2101 (2a5,4m) 318,ml 5,11,906 Fund EalaricEi - BEiginning of year 209,420 205,42a 2(18,9'19 1,a99 Fund Lalarice - Eric of yean $ - 522,801 $ 522,801 DESCHUTBS COUNTY, OREGON C DO BUILDING IM PRC VENI ENT RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHAINGES IN FUND BALANCES BUDGET AND ACTUAL FOR THE YEAH ENDED, UNE 3(I, 2007 -'136- Variance with Original Bu c get Final Budgell AlCtu all Final Budget RIEVBNUBS U acid Intemest and neiritsi 91 - $ - $I 3,0(19 3 3,0(19 Tctled reiVeinueisi - - 3,0(19 3,0(19 EXPENDITL RBS IV atemialsi anc siarviceis - 290,00(1 '17,9(13 232,0971 CaFlital outlay - 290,00(1 118,3971 13'1,643 Total - 5(10,00(1 '130,2610 :193,740 Cpenalling ucnlindeinay - - - - Tolal a>peiridi'lureis - 5(10,00(1 '130,,2610 363,340 Excess Iceflcieincyj aineivenuesi o%er ED(rleinc ill uuesi - (500,0(1(1) ('13,3,28-1) 366,349 C-Terflnairicirig sauraesi QusiaEi; Tnansifarsi in - 900,0(10 25(1,(100 i125(1,(100, Tnamsifarsi cull - - - - Tollal eiherflneincing saunaeci 111JEEIEKI; - 900,0(10 250,(10(1 (25(1,(10(1) Nell ohandei in lluric talaricio - - '1161,349 '1161,349 Fund talarICEI - Beigindrig of yeem - - - - Fu rid talarlCEI -Eric of yean $ - $ - 91 1161,7149 $ '1161,349 -'136- DIESCHUT13S COUNTY„ OREGON GIS DEDICATED FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDCIET RIND ACTUAL FOR THE YEAR ENDED JUNG 30, X107 REMEINUEIS U acal IntEmest and Mints C11argE;1 ibr SWACEIS Inlergov ernlmental .1I1a11E1 Tatall rEIVEInUEIS EXPENDITI. RES PEm;lannlEll servicles N atElnials anc serviCEIS Capital aLtlay Total Cpenaling aanlindElnlcly Tolal e;IpElridhres Exaes;l ijcellidcincyj a1 nElverlues over EIXAIEInc flu nea C tt er financing SCILraes 11L 1,1611] Trar isfer ou 1 Molal ather financing SOL K16s 1jLSEIS; Nei clhanlgEl iri llunc talanaci Runic talanCEI - BElginning of yean Ruric talance - Eric of yean (198,9212) Q198,972) 5� ,(1(17 Vlarialricie with Origiriall Bucget Firial Budget Ach Ell Final Budged (1218,289) ('158,�-I'13) 9I c19,40(1 $ 39,CICI0 $I 94,27EI 9I 19,27E1 54 E1,7180 940,186 E16,339 l8a,451) 132,8421 '132,847 116,824 (19,003) 714,933 7114,633 E137,4991r171,'178) 91 97171,CI50 $ 299,8710 9(12,83(1 502,830 4 96,892 1(15,938 1 E10,481 1 EICI,4 81 149,739 90,7 EI 19,85(1 19,850 '16,8,21 3,029 343,101 743,161 983,448 199,713 130,4 4 1;JCI,44� - 130,444 (198,9212) Q198,972) 5� ,(1(17 2'12,9219 (1718,289) (1218,289) ('158,�-I'13) 19,9716 ,11718,2891 Q1718,28Q 1'158,<I'13, '19,9716 133-21,2611 (337,201) 11'104 ,326; 232,995 'I,CIl8,04'1 1,(I'l8,6� 1 1,081,396 62,115 $ (381,3801 E181,380 91 97171,CI50 $ 299,8710 -137- Fec eral halal ue%enues EXAIONDITURIES Flersorinel sarviOUS IValerials aric services CaFlital auVlaN Tatal Openaiirig aoriiirigeriaN Total El)(Flenic ill nes li IIdEl1lidency] of raVerues avEm experic itu nes Furid Ca181nCEl - BElginriirig of years Furid Calance - Eric of Neon 943,3(C DESCHUTES C OUNTM, OREGON 421,126 x'12'1,114] NATURAL RESOURCE PROTECTION SCHEDULE OF REVENUES, EXPONDITURES AND CHAINC ES IN FUND BALANCES 1C'1,309 '101,163 BUDGET AND AC TUAL 410,392 X10,792 3211,49'1 FOR THE YEAR ENDED,, UNE 3C, 2007 1(0 '15,10( 14,(90 1,('10 971,991 Vanigiri with 43EI,144 Original Budged Final BudgEli Actual Rinial BucClot REVEIt UES 4(,5193 (128,190 E128,'lEIC L oaal '18%446 IriterElsll ani( renills gl 'I'm 91 I,CO( $ 1,018 gl 18 ClFarges ton services 1'10,0(0 '11C,C0( '105,3(8 114,6512) 01hou - - 1,EI(0 1,8(0 Iri1EmgavEmnmorital $ 91,9& Laaal 25,0(C m,00( 28,900 3,5( 0 State - - 3(,243 30,243 Fec eral halal ue%enues EXAIONDITURIES Flersorinel sarviOUS IValerials aric services CaFlital auVlaN Tatal Openaiirig aoriiirigeriaN Total El)(Flenic ill nes li IIdEl1lidency] of raVerues avEm experic itu nes Furid Ca181nCEl - BElginriirig of years Furid Calance - Eric of Neon 943,3(C 543,30( 421,126 x'12'1,114] 101,'1(9 1C'1,309 '101,163 142 410,392 X10,792 3211,49'1 '141,<IC'l 1(0 '15,10( 14,(90 1,('10 971,991 987,'1 fll 43EI,144 '148,493 5EI,193 40,9EI3 - 4(,5193 (128,190 E128,'lEIC 4%:IEI,144 '18%446 1184 ,8901 1184,89C) (111 EI; 63,212 84,890 84,EI9C EI9,202 1119,68EI; $ - $I - 91 9'1,98 $ 91,9& -1 �I8- DESCHUTES C OUNTM, ORIEGC N FEDERAL FOREST TITLE III SCHEDULE CIR REVENUBS, EXPENDITURES AND CHANCES IN BUND BAILANCBS BUDGET AND AC TUAL FOR THE YEAR ENDED, UNE ":Ia, 20(12 -1351- Variance Huth Original Budget Final Bu dgFd Acilual Riniad Bud get REVENUES Local Inieresi anc renis $I 5,OCIa 91 5,OOC1 $ '19,5133 $1 '1(1,5133 Intengavennmeirital Feic eral c190,OC1a 380,00CI 361,C139 1,(139 Tatal revenues 385,Ocia 385,00CI 370,5172 '11,5172 ENRENDITURES IVaierials anc services 970,328 970,328 309,9'13 26(I,FI'15 Taial erpeiridiiures 970,328 970,328 3051,9'13 26CI,F1'15 Excess iIceficieinayj cd neivenues ovell eixflenciiunes 11201,3281 (2C15,328) 0A 272,M7 Runic talarIQEI - Beginning cif Neem 209,328 2C15,328 2(13,2'13 (2,1'15' Ruric talarlCEI - Enic of year 27CI,872 $ 27CI,672 -1351- 13ESCHUTES COUNTY, OREGON SURVEYCIR SCHEDULE CR REVENUES, EXPENDITURES AND CHANCES IN BUND SAIL.ANC BS BUDGIST AND ACTUAL FOR THE YEAR EN❑E ❑ ,, UNE 30, 20(IA -140- Vaniancei wiitfl Originial Budget Rinal Bu dcleit Actual Rinial Bu c get REVENUES Local Liceriscs anc KlEirmiis $I 300,0(10 3CI0,00C1 $ 212A,(IEl3 $I 11721,9371 In'leresi anc minis 5,0(10 9,00(1 '1(1,395 5,795 Charges km services 63,5(10 E13,90CI 89,846 26,346 Total nevEMIL EIs 368,5(10 3E18,90CI 323,A04 1140,7961 EXFIENDITURIES Nalerialsanic services 400,0[10 X00,0(1[1 389,(100 19,(100 Capital aullay 1(10 '10,'1(1(1 4,21215 9,EI715 Trial 400,1(10 389,21215 2(I,EI715 ClpEinaiing cordingency '10,712 219,7E-1 - 29,361 Tcdal EixpEinc ilUUEia 410,812 39,8E-1 389,21215 5(I,EI36 EmaEiss ildefidEincy; of rEivEinues ovenElXrlEincilunes 11421,3121 1111,381) 161,921; 9,840 Ruric talariCEi - Beginning of yeau 421,312 11,3E-1 71,121 (2140' Fluric talariCEi •. Emc of yEiar $ - $ - 9,E100 $ %E100 -140- DESC HUTES CC UNTYI, OREGON PUBLIC LAND CORNER PRESERVATION SCHEI]ULE OR REVENUES, E)iPENE]ITURES AIN[] CHANGES IN RUNI] BALANCES BUDGET AND ACTUAL RC R THE YEP RI ENCJIED J UNE 30, 200 uariancie wii9N Original Budged Flinial Su c get Acitual Flinal Bu dgel1 RSVENUES Locial Lioeriseis anic plermii;i $I - $I - $- Interest anic reni;i 4(1.(ICIO 40.0(1(1 7EIA89 3EIA89 Charges fan sEirvices llcilal ne%erles EAREINDITURES Nallerials anic services Capital cwVlay Tatal Opemaiing coniiirigency Tatal explant iiunes E3101EIssl Ildeflcieney; cif revenues aver axFlenic it nese Furic talariCei • BEiginriing cif years Furic talariCei - Eric cif years E14(1,(100 E140,0(I(1 72(1,1138 8(1,1138 35(1,(100 E100,0(10 466,163 '1311,837 100 '10,'1(10 1 CI,CI00 100 35(1,100 EI'10,'I(1(l 476,1E13 '1311,937 1,406,1363 1,189,4:121 - 1,'189,4 92 '1,15EI,4E13 1,199,5;12 43E1,163 1,3211,1189 il1,'I'I E1,4 E13 -14 1- �1,199,59a) 2 4,1715 1,403,123 1,199,5J2 'I,'199,E187 (3,EI65; 91 1,399,862 $ 1,399,862 DBSCHUTES COUNTY, GREGON RCIAD BUILDING 81 EQUIPMENT SCHEDULE CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDC ET AND AICTUAIL FOR THE YEAR ENDED JUNE : (I, 3007 Vauianiae with Origirial Bu c get Finial Budgell Adllu al Rinal Budget REVENUES tl acal IrItElnesi'I and rents Tatal reveinu eiS EXPENDITL RBS N atenialsi anc services Capital outlay Toial Clgeualing Ianlinclency Total e)peiridilures Excess (c efidfficy I cd Key eriu es oyer e)(penc iiuresi Off er financing sou naesi 11u aeis; Transifemsi in Tatal ctil Sr flnariairig sou KISS (u SEISJ Net change in fu nc t alarice Flu nc k alariaei - Beginning cd yeaK Flu me t alariac - Enc al year 1:10'01:8 30,83 -ICI,EI33 30,633 - 997,42CI i,03a,420 991,419 4E18,941 918,053 '1,09'I,a53 982,113 4E18,941 EI -13,4(19 788,3'18 - 188,319 1,191,458 1,8;, 9,,: 73 98:1,112 1,397,28ci (1,366,498) (11,814,373) ila27,0141 1,387,298 l:Ia0,0(Ia 9CImoa 90(1,(ICIO - l:Ia0,0(Ia 9CIa,ao(1 (866,498) (1914,373) 270,E126 1,387,.198 -14,1- DESCHUTES COUNTY, ORIECON RCA11 IMPROVEMENT RESERVE SCHEDULE OF REVENUES, EXRENDITURES AND CHANGES IN FUNGI BALANCES BUDIGET AINO ACTUAL RCIR IIHEI NEAR ENDED JUNE 30, ,'I(IC171 Variaricie will C nig inal Bu c gest Ririal Bu c Beit Aatu all Finial Budgel REV BNL ES Laaal Irileuesl aric perils $ 1.(ICIO s1 1.0(la 11 390 $ (EI'10' ChEillgEIS fan SEirmiiaEIS Tolal rElveriues HXPENDITURES Capital aullay Tatal explenc ilu nes Eness IldEdiaienay, Cif rEIVEiriUEIS cIVEUI eA peric h nes OihEUI firianaing ciciuraes Quses) Tuarisllers out Total oihEUl flrianuiing saurcies Muses; Net alIange in ilurid talariCEI Fu rid balanus - Beginning of yean Fu rid balanus - End cif yean (EI,4 E17; 1,0(ICI 8,4 40 71,4 40 1,claa 8,440 71,440 QE1,4671) IIE1,46a; - (t,4tl/, Qb,4t1O A,A4U 9,4 a7 5,4EI7 3,969 1'1,90"dI; $ - $1 - 91 9,938 $ 9,93EI D ESC HUTES COUNTY, ORIEC ON VEHICLE MAINTENANCE AND REPLAC EMEN7 RESERVE SCHEDULE OF REVENUES, ENFIENDITURES AND CHANGES IN FUND BALANCES BUDGETAND ACTUAL HCIRI THEI 19EIAR EINDIEDI JUNE] 30,,'1(1(17 -'144- 'variaricie M0 Clniginal Bu c Clot Ririal Bu c get Acitual Firdal Budgeil REVENUES Laaal Irilenest aric nerits $ 29,(100 $I 29,0(10 91 19,48E1 $ 14,488 ClhandEis far EIEWiaEis 31[1,[100 3'1(1,0[10 398,397 48,393 Total rEiVEinuEis 339,[100 339,0[10 3971,389 63,389 BXPEP DITURES Msilenials and sElrViaEis '1(1'1,[10(1 '101,(ICIO 91,413 9,988 Clapilal oullsiy 5(ICI,(10(1 90[1,(1(10 143,31 El 39EI,EI84 Ta-lal 6(11,CIO(1 EI01,CIC10 334,7128 3EIE1,373 OFlerating aciritirigericy 448,87f1 448,839 44 8,879 Tolal exFlericitLnes 1,049,879 1,049,839 '134,7128 819,151 ON(WEis Qc Eifiaieriq) of nevEinuEKS aver e)iperldi'lurEis 1714,879) Q7114,8719j 1E13,053 817,936 FL nc balance - E Eigirining oil y0ar 714,879 714,879 698,931 (99,948) FL nc balance - Elrid oil yean 91 - $ - $I 831,988 91 831,988 -'144- DESC HUTES C OUNTM, OREGON DCICI C CINTROL SC HEDULE OF REVBNUES, EXPENDITURES RIND C HANCIES IN F UND BAIL.ANCBS BUDGET AND ACTUAL FIC R THE YEA R EN❑9❑ „UNE ":ICI, 20(17 RBVENUES L oaal L iaerises anic permils Firies, farfeiILrEis aric pemaltiEis Inlere:il anic perils Toilal ne�emes EXPENDITURES Persoriniel ser4CEis Malerials and serviaes C agiilal aullay Tatal OKIEiratirig aontirigericy Tatal Eix fler is itu nes E.NcEiSs Qdefiaiemcry; of rEiVEinuEis aVEm eH per id itc nEis C 1111 Em firianaing cli Qu see) Tnansilens in Total olhen financing sauraes OL sea) NEd ct amge iri iu rid balancEI Fil. nd bEilanae - Beginning oil yEiar Fil. nd balance - Bnid oil yean Clriginal Budged Final Bu c ged Vawiancei Hiitli Akdual Final l d get 31 196,9CIa gl 196,90CI $ '15E,825 gl 1751 1,3CIO '1,30CI 7,184 6,184 1,6CIO '1,60CI E,144 4,944 '15EI,8CI0 199,80CI '17(1,993 '1(1,793 48,CI0(I 4f1,(ICIO 75,78(1 5(1,7'12 90,712 5CI,E 97 '15 2154 ,:127 294,5(17 2451,(198 3,449 il'17E,CI00; I'17E1,00) Q1219,20;1; 46,798 '193,(100 '15;1,0(10 193,C10(I - '193,(1O(1 '15:1,(1(10 193,606 - (,13,20(1; Q23,aa0] 213,798 4E,798 48,CI0(I 4f1,(ICIO 75,78(1 27,78(1 91 219,CI0(I $ 29,(ICIO $I 99,578 91 74,978 '145- DESCHUTES C OUNTM, ORIEGC N ADULT PAROLE & PROBATION SCHEDULE CR REUENUBS, EXPENDITURES AIND CHANCES IN BUND BALANCES BUDGIET AND AC TUAL FOR THE YEAR ENDED , UNE 3a, 2001 REVENUES L oaal Fines, farfeilLres, an( penalties Inieresl anic nerals C hangEls fan sElrviaes I ntEmclavEmmrriGni al S11ada Fedenal TOW nElverlLes EXPENDITURES Person n EI I :Iarvi CEIS Malerial:I and SEINIOEI9 Capilal outlay Talal Operating aantingenay llaial expenic itu ries E�(le119 1( Elfiaieniay) of nev enu as aver e� peridii L res C 1111 en finamaing SOU IICEIS (U 9E19) Appraprialicrn hanisfer Trarminrs in Tatal cdMan finamaing saurae9 Qu seg) EIt (tarige in fund balance Ru nc b alanae - Beginning 01 yGar RL nc b alanine - En( Oil yElar Varniance witH Original Budges Rind Budged Actual Riniad Bu c get �I 37:1,332 91 <1-A3,3:IC1 $ 34(1,2E15 13:I,CIEI5] 26,28a 26,28CI 54,626 2f1,c146 40,73a 40,77CI 71,992 3(1,382 2,C16%825 A-I,(IE19,829 2,104,834 3:1,(Ia9 2,38(1,927 2,380,9,-13 2,3:19,C105 29,922 98E1,":129 988,329 539,242 13X187 1 a0 1 CIa - 10(1 2,969,396 2,96%39E1 2,93a,243 39,10E1 '11EI,Elag 1'18,839 - '118,83E1 3,088,195 3,688,1515 2,93a,243 193,948 11533,99(1; 1j973,E190J 13971,384) 22CI,E10E1 323,99(1 323,990 327,9EICI - 323,99(1 323,EI90 327,9Wl - 129a,a0a) 1129CI,CIaO; 1129,3E14) 220,6(IEI 390,OOCI 39a,C100 341,OEICI 118,91 a) 91 1a0,0aC1 91 'I(ICI,CIOa $I 311,6EIEI 'eI'1'1,6EIE1 '146- DESC HUTES COUNTY, OREGON MSCHUTES COUNTY 911 SERVICE EIISIRICIT SCHEDULE OF REVENUES, E)IPENDITURES AND CHANGES IN RUNCI BALANCES BU13GE7 AND ACTUAL nCIR THE YEAR ENDED JUNE 30, 2(ICI7 REVENUES Laaal Taxes-Ruorlerl y Indeuest aric penis ChanCIEIS far ServiaEIS Inierga%ernmenial L ocaI Siaie Total rEIVElrues E XM DITURE S PersannEll services Maieuials and serviaElS Clapilal oullay Total C Aerating aaniingElncy Tonal explenic itu nes Elmass Qc eflaierq) of im enu es over e) pElridi'l a rEIS C tE er financing Sou ncEIS (u SEIS) TranStenS out Tatal al 11 er firianaing sauraeS Qu ses) Elt ahange in fu nd balance nu nc t alanae - Begirining oil year nu nc t alanae - Enc oil yElar -'147- Variance) wiiilt Cidginal Budged Ririal Bucgut Actual Firial Budged $ 3,463,(ICIO gl 3,4 EI3,0(ICI $ 3,538,638 $ 79,038 S,-I,(ICIO 92,0(ICI '1 3,71715 91,71715 '101,,1'14 1 2'1,214 1(19,244 4'(130 74 ,(ICIO 714,0(ICI E19,970 (EI,CI24; 63EI,aa0 EI36,0aa 814,(I'IEI 'I7EI,Cl'18 4,320,014 4,326,214 4,6071,651 341,437 3,238,832 3,238,832 3,0(I71,EI7(I 23.1,'1&1 71,09, 1,92 7129,192 712,a2(I 171,13,-1 272,CIa0 2172,(ICIa 143,123 128,873 4,239,984 4,2139,984 3,8021,8'13 37171,171 1,796,2130 '1,7150,,030 - 1,796,23(1 5,996,211� 9,990,014 3,862,813 2,'133,401 lj 1,671CI,Cl0Q iI'1,67(l,(ICIOj EICI4,83EI 2,414,83EI Q13a,a0(I; Q'13(I,(Ia0j Q130,0(ICI) - Q13aza) il'IW,aa0; Q130,0(ICI) - 11,8aa,a0(I) 111,80Q,Qa0, E1714,838 �I,�714,838 1,8CIa,aOCI 1,8(Ia,Qa0 2 ,096,4971 96,4971 91 - $ 21,9711,299 91 -1,971'1,299 -'147- DESCHUTES CCIUNTM, OREGON 9111 CSD -EQUIPMENT RESERVE SCHEDULE OR REVENUES, EAPENDITURES AIND CHANCES IN RUND BALANCES BUDGET AND ACTUAL FCIR THE YEAR EN❑E❑ „UNE 34, 200 -148- Variance with Criginal Budgell Rinal BudgEit Acdual Rinial BLcget REVENUES L oaal Inileresl anc renis $I 6,OCIa 91 6,a0a $ 29,588 $I '19,588 Taial nev emu es 6,0(10 6,a0C1 29,988 '19,588 EXRENDITURES Tatal eixpenc ilures - - - EAaElss ildeflcienuy; of reiveiriues oven expenc ilu nes 6,OCIa 6,OOCI 29,988 19,588 Oiher finaricing saLraes Fuses; Tnarisfers in 130,000 130,00(1 '13(1,(100 - To-lal ather financing SOL n(189 JLses; 130,0(10 130,00(1 'I3(I,CIa0 - Nell ahanigei iri furic talariae 136,0(10 136,00(1 '159,988 '19,588 Ruric ralarICEI - Beginning cif yean 425,0(10 4 25,00C1 423,382 11,6181 Furic ralarICEI -Eric afyean $I 961,0CIO $I 361,OOCI $ 578,9710 $I 'Ia,9710 -148- DESCHUTES C OUNTM, C REGC N EXTENSION A 4-H C CIUNTM SERVICE DISTRICT SCH EDULE OR REVENUES, EXPENDITURES AND CH ANG ES IN BUND BALANC ES BUDC ET AND ACTUAL FOR THE YEAR Ef LIEU , Ufa E W, 2007 -14f1- Valliaricu with Original Budged Final Budgel Aldual Flinal Bucgot REVEIS UES L oaal Tapes-Prclplerty 91 2192,419 91 29x,4'19 $ 314,3971 2'1,938 InterE11911 an( rEirrls 4,1219 4,'129 '11,599 7,44 CI C IE arges ton serviaes '1,6(Ia 1,90(1 589 11'1,019) InlEulgaVEmnmElrital State 10,0aa 1a,C10(1 221,21'1 '12,211 Fec oral i9,a0(1 79,0aa - Tatal im enu es 3C18,'12 4 383,144 423,718 40,514 EXRENDITURES PEmsomnel sElrvicles 197,544 2(10,944 '19%783 791 IVIalerials aric serviaes 145,49'1 221a,451 '183,092 37,389 CaFlital ciu 11ay I (Ia 2,20(1 21,(19'1 149 Talal 343,099 < 213,199 38� ,896 38,299 Clpellaiin'1 aoniiingenay 90,2218 95,'12EI - 55,128 Tatal ElYperidiiures 4 a3,3213 � 18,323 384,896 93,E 27 EmMcl 11deftIEmu( j C11 flENenues then ElxFlenc iiu nes 1195,119) 195,179) 3EI,E[22 '13� ,Oa'1 Runic talariaEl - Beginning of New 155,119 195,'179 149,9x6 19,2113] Runic t alaricEl -Eric of year 31 60,(ICIO $I EI0,00(1 91 '184,128 '12� ,728 -14f1- DSSCHUTES COUNTY, CIREGON BLACK BUTTE RANCH C CIUNTM SERVIC E DISTRICT SCHEDULE CIF REVENUES, EXPENDITURES AND CHANGES IN FUNDI BALANCES BU11CIET AN CI AICTUAIL FOR THE YEAR ENDED, UNE 3(, 21C07 -'150- Variariae with Origirial BL o get Final Budgeil Ack al Final Budget REV SNUBS U ac ial TaNes-PnoFlerty 91 696,80(1 $ 656,800 gl E195,704 91 ci,aW) IritEmes'l and rEirits 4,00(1 4,Ca0 '13,5f13 g'ag'a CI1 arCIEis 11or servicEis 13,2(1(1 13,200 'I3,2(IC - Cliher - - '1,4 1 1,4z ,1 Tatal rE1VEiniuE1s E1714,a(ICI 674,(10(1 E183,90 9,988 EXPENDITI RBS PEm:ianirl d services 487,70CI 4871,710(1 467,81371 '19,803 N atEmials anc servic as 93,40C1 (13,4 00 84,81.1 8,5EIg Caplitel oLtlay 32,0(ICI 32,000 30,630 1,330 Toial 0.13,1(1(1 613,100 ;83,318 29,7EI2 Openaling cciniin(lEiney 25,0(ICI 29,(10(1 - 25,OCICI Toial ergeridilLrEis E138,1(10 638,10(1 983,318 94,782 Excess (c efickiricy) oil nes enw es o%er expEinic iiurEis 35,9(CI 39,90(1 '10(1,68a 64,780 RLnc Idalar ice - Beginning cd year 1716,7CICI 1716,710(1 '177,1719 4719 RLnc Idalanice - Enc oil yEiar 2'12,6(10 9 212,60CI $ 277,899 E15,299 -'150- DOSCHUTES COUNTY, OREGON SUNRIVER SERUIC E DISTRICT -GENERAL FUND SCHEDULE CIF REVENUES, EXPENDITURES AND CHANGES IN FUNDI BALANCES BUOC ET AND ACTUAL FOR THE YEAIFI ENDED, IJ NE 30, 21007 REUBNUBS U acal llay es-PnaFlerty Caritnact paynlEln'ls IntElnest and Writs CHargmi llor serviclEls 0 -Ter Tatal reVElnu Els EXPENDITL RBS Police Flersonnel sEuviaes IVallerials anic services Total F ine anc EmengElncy ElEInjiCEls Personnel MinjiaEls Malerials aric sElrvices Total Pathway RarigEul;l Personnel clEINiaElS Malerials and sElrvices Total Glememal Malerials and sElrvices Capilal auilay Debt service in'lerosil Total Clpenaling canlingency Talal e)pElridillurEls Excewi Ic eiliaiency I cd nev enu es over ElxpElnc ilu rex Ott er finaricing sau reel ilu ses; Transfer ou I Nel charigEl in func dalanice Runic talariaEl - Beginning cif yeau F u nc t alariaEl - Enic of year Yariariae with Origirial Bucgeit Finial Budget A'atual Final BudgEil 91 2,999,909 $ 3,99EI,009 11 CI,(140,21EI 91 4a,807 9,20(1 9,(ICIO 5,OOCI - x9ma 2%cia0 E18,211 43,211 1514,347 '194,1347 193,1,I71 il'1,22CI) 2,469 21,4 85 6,11 EI 3,951 3,2218,421 3,22EI,4 21 21,3'12,67CI (19,249 1,119,8321 1,'I 56,833 1,(M3,2(17I E13,596 14 '1,90(1 'I E11,900 1 a6,4E19 35,439 1,,-IEI'1,71321 1,318,133 1,019,7C12 99,0311 1,iI80,912 '1,39CI,51'l,-I 1,2145,6EICI 1C15,292 'I98,3EIEI 2fIE1,366 2196,3Cl2 30,004 1,939,278 1,6371,278 1,92'1,902 135,31 EI 715,814 F13,811Z 62,6Cl2 21,212 6,5(ICI 71,90(1 3,7213 3,7371 82,314 5111,311 66,3219 24,989 15125CICI '19x,90(1 161,642 30,898 1(10 '10(1 - 100 '1,O(ICI i ,a0(i - i ,Ocia 193,6CICI '1513,60(1 161,642 3'1,998 i23,99'1 599,951 - 999,99'1 3,8a0,871Ei 3,8C10,87EI 2,949,6311 891,249 (9714,499) Q5i4,459; 363,039 5137,4514 (1713,815) (1713,819) ('17c3,F1'15) - 1714EI,,'I7101 (348,27CI) '1851,5134 5133,z 514 714FI,,-1710 348,23C1 1,OOC1,985 2551,11'15 $1 - $ 1,189,Eia9 $ '1,'18%aa9 -15'1- D13SCHUTES COUNTY, OREGON SUNRIVER SERB IC E DISTRICT -RESERVE FUNGI SCHEDULE CIF REVENUES, EXPENDITURES AND CHANGES IN FUNDI BALAINC ES BUDC ET AND ACTUAL FOR THE YEAR ENDED, UNE 3(, 2C07 -152- Variaricie with Origirial BL c gest Firial Budged Ack al Final Budgd REVBNUHS u acai IntEmest and rEints 91 12,00(1 $ 12,(100 31 28,6f11 91 16,69.1 Glranis - - - Tcdal reVEinu EIS 12,00(1 1;1,(00 28,6f1'1 16,6f1'1 EXPENDITL RES N atEmials anc servicEis 25CI 290 120 1 <10 Capital oLtlay 93,139 E18,135 712,5f14 (4,419) Total 93,389 E18,385 712,714 114,329) Opleuaiing caniingenuy 696,07CI 6 '1,0710 - E141,070 Toial e)peridi'lLrEis 7(19,459 7(151,455 712,714 E136,7�'l Elxaess (ceflaierq) o1 ne%erILes over a.NpEindiiuras 06W,499) 06MI,459; 044,023) E193,432 OR er finiariairig SOL WEIS IIL sEis; Transfams in 1713,819 1113,811 °I 1713,819 - NEit aharige in ft nc balance 0923,6 0) 0523,64(1; 129,7M E193,432 RL nc t alariae - Beginning cd year 923,6 0 5;13,EI4( 959,390 31,790 RL nc t alariae - Enc 01 yEiar gl - 91 - $ 689,1 E12 gl E185,1 E12 -152- DIESC HUTES COUNTY„ CIREG ON NONMAIJOR DEBT SEi YIC E BUNDS CCIMBININGI BAILANCH SHEET JUNE 30, JCIC17 ClorltirlL ec -153- CDO Bldg 2000 ;levies 2003 ;levies 2005 ;levies 2007 Series FH & C, Ltd Tax Ltd Tax Ltd lax Ltd Tax Refunding Full Faillh & ImiF mavemieml Imir Incnrerr on -1 Im F Inavemia n9 ImiF mavemient Series 2004 Crec it 2003 PISSBT:I Clash and cash equivalents $ 1,475 $ 2,'181 $ 1,630 $ 6,327 $ 10,310 $ z,790 Inveslmenls, plus accm ed intenesi z,395 6,495 4,856 18,843 30,707 1z,265 Taxes neceivat le - - - - Accounls ueaeivable - - - 52,773 Assessments receival le 1 15,994 310,925 151,990 35,413 Tolalassels $ '121,864 $ 319,901 $ '158,476 $ 60,583 91 4'1,017 $ 71,828 I IPIBILIlI1ES PIN D O L N D BALAN ass I iabililies: Accaunla payable $ - $ - $ - $ - $ $ - Dellemied nevenues '115,994 310,925 151,990 35,413 - TOM liabilities '115,994 310,925 151,990 35,4'13 - Fund balances: Unreserved 5,870 8,676 6,' 86 25,0170 41,017 71,828 Talal Tial ililies and fund balances $I 121,864 $ 319,601 $ '158 z 76 $ 60,583 91 41,017 $ 71,828 ClorltirlL ec -153- DES C HUTES C OL NTY, CIREG ON NONMAXRI DEBT SERVICE BUNDS COMBINING BAU.0 CIE SHEET JUNE 30, 20CIi Continlu eid -154- HH ;U8JCICI FF & C, Gavennmenllal F ublic ,Iallety Redmond Full Fa i1h 81 Refunding Cenler'1989d98 Genenal Building 1994 PE RS Series Clredil 2005 Series 2005 CICIF s Obligalion COF s 2002 and 2004 MEMO Clash and cash equivalents $ 402 $ 24,903 $ 33,729 $ 67,590 $ '16,469 $ 39,251 Invesirnenis, plus accrued intenest 1,198 74,172 100,458 201,310 49,039 116,905 Taxes neceivable - - 80,01' - - A000UnIs receivable - - - - - Assessments neceivat Ie - - - - Toial assels $ 1,600 $ 99,075 $ 134,187 $ 348,91' $ 65,504 $ 156,•156 LIAE It Illl9;l FIN D FL N ❑ EALAN Cle;l Liabililies: Accounts payable $ - $ - $ - $ - $ - $ - Dekinfld nevenues 64,669 llola I liabilities 64,669 - - Fund balances: Unreserved 1,600 99,075 13','187 284,245 65,50' 156,156 Talal liabililieis and Hund balances $ 1,600 $ 99,075 $ 13',-187 $ 348,91' $ 65,50' $ 156,156 Continlu eid -154- D ESC HUTES C OUNTM, CIREG ON NONMAJOIR DEBT SERVICE BUNDS C CIMBININCI BAILANCH SHEET ,UNE 30, ACICII -199- Rec mionc Sunniven Welaarrie So nc Libnary Uibnaq CISD Uibuaq CISD 'llolal Clenlen C,IOClenenal Geneual Geneual Nan•MaJauDebil '1988 98 CIOPs Ot ligatian Clbligallion Clbligalion ,lervice Funds AS:IE TS Clash and cash eq uivalents $ 41,016 $ '17,748 $ 1,834 $ 2,472 $ 272,123 InveslImenils, lilusaccnued inienesl 122,163 52,860 5,462 7,362 810,490 Taxes neceivat le - 27,272 7,117 3,663 '118,066 Accounts meceivable - - - 52,773 Assessments neceivabl6 - - - 614,322 TaIal assets $ 163,179 $ 97,880 91 14,413 $ 13,497 $ 1,867,774 l IPISILITIE;l PIN D FL N D BALAN CE;I I iabililies: Accaunts payable $ - $ - $ $ - $ - Dellened neven ues 22,212 5,799 2,986 709,988 Tolal liabilities - 22,212 5,799 2,986 709,988 Fund balances: U nin;served '163,179 75,668 8,614 10,511 1,157,786 Tollal Iiabilillies and fund balances $ '163,179 $ 97,880 $ 14,413 $ 13,497 $ 1,867,774 -199- DES CHUMES COUNTY, OREGC N NON M A., OR DEB11 SIERVICIE FU N OSI CIOMBININC SlIA11EM13NT OF REVENUES, EXRBNDITURBSI AND CHANG13SI IN FUND BALANCES F OR THE NEAR ENDED, UNE 30, 2007 REVENUES Lacal TaxEls • Rraper y SpEICIal clssElssmElnls InveisImEln1 Elannings and mint Changes fan seniices 1101a1 nEivenues EXRBh 17171 RES Makirials and sEirviCEls DE61 SEINICEI: Principal Inlemisl Molal expElndilunEls ExCElss (dallici(incy) Cd nElvenues uvEir Ea peinditureis OTHER FINANClh G SCIURCIES (USES) Trans flors in fnami cdh(in funds Nadal athElr financing saurCEis Quseis) Excess QdetliciEincy) all rEivenue and cdhEm financing sources oVElr Ilunden) EixpEindiiures and cdhem 11inancing uses Fund balanCEI - 13%linningl all yEian Fund balanCEI - End of year Continued -156- CDD Bldg 2000 Series 2003 Series 2009 Smiles :1007 Sericis RR & C, 1.1Id Tax lltc flax 1.11d Tax lllc flax Retlurid ing IrrlpinclvElmEln9 Impplamirrlenit IrrlplravemEln9 Imp owerrlenit Senicis 51004 - 30,736 92,59:1 95,96CI 24,495 - 1a,874 23,463 12,389 675 2,843 3,61 CI 11E1,098 E17,9i9 29,17(1 2,843 - - - - 5(10 99,EI" 9 113,371 E13,C189 - 'IW,a(10 6,EIE14 &1,9951 8,2,19 - 43,985 E16,3(19 123,37(1 71,31a - '174,48;1 (2.1,699) (7,3'12) (3,3E111) 29,170 (1171,64,1) - - - 174,0C1(1 - - - 1174,0C1(1 (21,6199) 17,312) 13,3611) .19,17CI 2,39£1 28,969 15,f18E1 (1,847 - 38,E1% gl 9,870 8,6761 E1,48C SI 515,17CI $i 4'1,017 Continued -156- DESCHUTES COUNTY, OREGON NON MX OR 1113811 SIBRIVICIE FUN [IS COMBINING SI11MEMBN11 OF RIEVENUEE, BXPBNDIIIURM AND CHIANGESI IN FUND BAILANCIEE FOR THE YEAR ENDED, UNE 30, 2007 HF S,ISJCC RR & C Govcmnmlerl Pu blicv clailely Hu II Raillh & Fu II Haillh & Relfu nc irig Ceritelr 19181SII9i1 General Credill 2003 Cnadit 21005 9enies12005 (10pel Oldlitla lane REVENUEN Local TaxEls - Rraperh 91 - 91 - $ - 91 - 1,974,EI54 SPEICial assElssmiElnls - - - - - InvesIMElnl Elannings and 1100 E135,8108 11,886 'ICI,'17(1 74,(122 43,334 Changes loll services - - - - - 11otal nElvenues E135,8CIE1 1,886 '1CIJAl 74,(122 2,(1181,1881 EXRBb C Ill. RBS NalElrials and aerviCEls 1,0C1(1 500 50(1 1,280 - DElbl SEIrviCEI: Rnincipal 9812,158 '133,833 389,(Ia(1 iw,oaa i,900,aaa Inleimst 1,(138,698 '118,763 1861,199 16,57a 99a,734 1kltal expElndilunEls 1,621,856 253,096 97'I,E199 '137,815a 2,C19a,734 9xCEISS (IdellCkincy) all nElvenues over expenditures (9861,048) (251,210) (9EH,� 89) (63,81.18) (72,546) OTHER FINANCIIN G SOIURC1SS QUSEZIJ 111ransfElrs in fnarn clthEm lunds 51861,545 25;I,99E1 971,199 3� ,714 - Tatal athEm llinancing saurCEls Quses) 51861,545 252,59E1 97'1,199 3� ,714 - 9XCEISS IdeliciEmcy) all rElvenue evnd alhEm financing sources ovEvr Ilunden) Eolpevndilures and alhem financing uses � 97 1,38E1 9,07CI (251,114) 1172,9� 6; Rund balelncc - BEKlinning of ycw 71,331 2k 89,409 '163,3(1'1 356,79'1 Rund bavlanCEI - End a yevan $1 71,828 $1 1,600 11 519,(179 31 '134,187 91 281 ,2� 9 C ontiric EIC -1911• DES C H UTES CC U NTY, 0 REGO NI NONMAIJCIR DEBT SERV ICE FUNDS COMBINING SITATEMBN11OF REVBNUBSI, EY PEN DITURES AND CHAINCES IN FUND BALANCBSI FC R 11H E Y EAR EN DED J U N E 1 -ICI, MCI 1 REVENUEEI Vocal laxEis - Rraper y :IPEicial eissessmEmis InveslmEN eeinnings and mini Changes Ion sen ices liolal nevEinues EXRE IS Oil L RE 9 MalEirials and , eirvicEis DEN SEIrviCEI: Roincipal Inlemm I fatal EXPEindiluoEI! 9xcess (dekkincy) al nEivenues aver expenditures CTHER RINANCIR G SOURCIE S JUSE.I) Transfers in foam alhEm lunds Tcdal athEin ilinancing saurcEis duseis) 9bicess (deiciEincy) a1 nEivenue and olho financing saunces ovEir (unc eo) Eixpeinc ilures and alhen flinancing uses Rund balancE1- BEulinning all ycao Rund balance - End of yean (393'18) (4(1,940) ('19'1,807) (27,92.1) (5,EI(13) J8,E190 - 1912,(100 - - %18,E19CI - 1912,000 - - (1,028) (40,940) 193 127,92.1) 1191,6913) E16,932 197,0991 '1E12,986 103,99(1 1',217 $ E19,904 $ 19EV196 $ 'IE0,139 $ 719,6691 41 E1,614 C arlllim ed -158- Red monid Rec monid Welcome Beinc Library U ib rary CISIO Building '1994 PEIR1I Series Cciriter 108/98 OEM Gencmal Geneoal CORS 2002anc 2004 CORS Cbligaliori Odligalioni $ - $ - $ - 91 676,1:18 $ 174,9188 2,971 1 1.1,989 E1,.1711 5,Ek 4 4,749 - 7123,71919 - - - 2,9712 70E1,370 6,.1717 6811,782 179,337 65(1 - '1,280 - - 39,Oa(1 4 ,9,10 via,(100 99:1,000 (16,6,171 7,040 732,71510 .16,91014 '1541,704 E18,333 42,E19(1 777,310 1;18,(184 71051,71(14 'IE19,C100 (393'18) (4(1,940) ('19'1,807) (27,92.1) (5,EI(13) J8,E190 - 1912,(100 - - %18,E19CI - 1912,000 - - (1,028) (40,940) 193 127,92.1) 1191,6913) E16,932 197,0991 '1E12,986 103,99(1 1',217 $ E19,904 $ 19EV196 $ 'IE0,139 $ 719,6691 41 E1,614 C arlllim ed -158- DBS CHUTES COUNTY, C RBGC N NONMAJ OR DEBT SERVICE RUN DSI COMBININCI SITAIIEMBNT OF RMENUESI, EXPENDITURBSI RIND C HANOSSI IN FUND BALANCBSI ROR Th E Y EAR EN ❑E❑ , L N E 1I0, J007 REVENUES Local TaxEls •. Flrcpert� SpElcial EIssElssmEinls InvEislmEinl Eiannings and KIM Chaigeis fan s ElniiCEls 1101EII nEiNenues EXFIEh 11111L R99 Malckils and services DEIbl SEirviCEI: Pllincipal Inlenesl 11oial expElndilunEls ExCEI3S (c elliCkincyl a REIN eInues uveir expenditures OTHER FINANCIP G SCIL RCISS (USES) 111reinskirs in fnc m (ilhEm funds -11( tail othEin linaincing scurCEis (uses) EXCEISS (c eficiElncyl all miN enue Einc olhEIR financing sources ovElr Ilunden) ElxpElndiiureis and crlhen financing uses Rund bahinCEI - BEiginning of yEian Fund bakinCE1- End cf yeon -'I 59- Sunmivelr 11 i4 rary (190 General Old ligalian Talal N an-Majar Debt Service Funic s $ 9a,E19(1 31 2,916,111 2CI3,386 2,(18EI 892,379 • 7213,718EI 93,213EI 4 ,(199,68(1 ti, 4,aa3,239 39,351[1 3,(169,294 94,351[1 71,(1718, ia3 (2,:1821.112,3) - 2,2139,731[1 - 29,2109,7aC1 111,9129; 1172,8231 121,C1213 i,xia,609 31 1(1,911 91 '1, 1971,786 DESCHUTES CC LINTY, OR13GON 200(1 SERIES LTD TAX IMPRCIVEMENT SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGETAIND ACTUAL ncIR THE NEAR ENDED JUNE 30, 2((71 C nidind Variance w lilt BudgEd Rir ail Bu c Clot Actual Fir all Bu dgell REVENUES Local SpEicial as:ie:ismerits Inlereed anis nends Tollal ne%emes EXPEINDITURES DEibV service Tatal OpEmaling corilirigenicy Tatal ElXr Ienc it u nes E) cess Ildeficiency; of revenues even expenic itu nes Fu rid Ealance - BEiginning of yean Fu rid balance - Eric of yean $I 210(1,(ICIO i1 mo,0(ICI 91 :ICI, 7136 $ ij'169,36I4; 2(I,EICIO 20,8(IC 121,874 (71,E126; 212(1,800 2120,860 X3,81(1 11'1371,190; 313,7199 2113,7E19 68,30f1 'I4 -A,49(1 211c1,7199 2113,799 68,30f1 '1471,49(1 71,(101 7,0(1'1 - 71,(101 ZIC1,800 212(1,8(10 E18,30f1 '154,491 - - (2I21,899; 1,121,6199; - - 218,569 -18,516EI $ - $ - 91 5,87(1 $ 9,87( -1(10- DESC HUTES COUNTY, OREGON 2[1(13 SERIES LTD TAX IMARCIVEMENT SCHEDULES CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AINO ACTUAL RCIRI THE NEAR E NDIEDI JUNE 30, 2[1x71 REVENL ES Waal Special assessmEirits Iniene;d anic nerds Toial nEivenues EXPENDITURES Debi service Total Opena ing aontirigeriay Total eXrIenc flu nes E)CEiss I1dEdidency; of revenues oven expenic itu nes Fund Ealarice - Beginning of yean Fu rid I:alance - Eric of yeau Cluiginal Variarice with Budgal Hirial Bu c get Actual Finial Budget $ 40CI,CIao 11 4 a0,OC1a 91 9x,995 $ 1 o -v a5; 41,CIa0 41,OCIa 23,463 (11,937) 441,CIa0 4 41,OCIa '11 EI,CI58 i1324,942] 410,387 416,7871 '123,37CI 2913,417 410,387 4'16,7871 '123,37CI 293,4'17 24,213 24,213 - 24,213 441,CIa0 441,OCIa '123,37CI 31 A,E130 -'161- 171,3'1'd1; 11,312; 19,988 19,988 91 8,670 $ EI,EI7EI DESC HUTES COUNTY, OREGON 2(1(19 SIBRIES1 LTD TAX IMRRCIVEMENT SICHEDUL ESI OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL FICIRI THR 1 HAIR HNDIED JUNE] 30, .-aaw -1 E12- Cluiginal Marianicie with Budgal Final Bu c get Acitu al Final Budgul REVONUES Laoal SFlecial assessmEirits $ 20(1,(100 g1 20(1,0(10 91 99,96(1 $ 11'1'4,44(1; Iniewst aric nerds 2(1,(100 2(1,(1(10 12,389 (71,611) Toial rEIVEiriues 22(1,(100 220,(1(10 E171,949 11'192,051; 9XPB DITURES Debi service 214,2810 2u ,-IEIO 1'1,3'1(1 '142,97(1 Total 214,2810 214,2810 1'1,3'1(1 '142,97(1 OFleratirig Coritirigeriay 9,120 9,120 - 9,712(1 Total ElXrlenic itu nes 2,`1(1,(100 22(1,(1(10 1'1,3'1(1 '14 E1,69(l EYcEiSS 11dEifiaienicry; of reVenuEiS uVEM er Aeric itu nes - - 113,361) 13,361) Fu rid balanus - 9Eiginning of yean - 9,8141 9,8141 Fund balance - Brid of yeEin $ - $ - g1 6,48EI 91 E1,486 -1 E12- DESC HUTES CC UNTYI, ORSGON 2003 SERIES LTD TAX IM PRCIVENI ENT SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL RCIR THE YEAR ENDED JUNE 30, 2(Ial C idginal uarianaa MIT Budgell Rirlal Bucget Acltual Firlal Budgell REVENUES L oaal $pEIQla1 EI9:Ief19nlerlt9 CI QI al 'IA enc Q �A Anic Inleresl arlc nerls Tolal ne%eriles EXPENDITURES DEIbil 9erviae Tatal Mparlc ilu nes EyaE199 Ildefluiency: of rEIVEIrIUE19 clVElll experic h nes Fund balarlCE1- BElgirlrling of yean Fu rid balariCE1- Eric of yeau X19,1710 29,1710 - e19,'17(1 .19,17(1 lV Q - 31 aa, i f u %p ate, i I u -163- DESC HUTES COUNTY, ORISGON COD BUILDING FULL FAITH 81 CREDIT, REMINDING SERIES 2004 SCHEDULES OF REVENUES, 9XPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL FICIR THE YEAR ENDED JUNE 30, 2(1(17 -1E14- 0iidinal Variance wiilt Budgal Ririal Bu c get Aatual Firial Bu dgell REVENUES L octal InlerElsl aric nerdel $ EIC10 gl 8(IU $ 3,843 $ 0,(143 C hauges kin sElrviees - - - - To'lal ne%emes EIC10 8(ICI 2,843 0,(143 EAPONDITURES N aleriE Is and sElrvicles 9CI0 MCI 900 - DE1t1 service '173,985 173,989 133,985 - Tat 1 '174,485 1714,489 134,485 OPEW Brig cloritirigeriey 3115 319 - 3'15 Tata1EIXPIE1ncilunes '174,EI00 1714,8(14 '134,485 3'15 E)CEISS QdElf lElnay: cif rEIVEiriUEls CIV E1111 MrIenc itu nes Q'l 74,CW' (174,0(10) Q'I 3-1,EI4,-I; 21,358 O1hEIN financing sciurees Quses) Tuarisfers in '174,(100 '17�,(ICIO 'Ia4,C10(I - Tolal ollhen finanicing seurcies Muses; '174 ciao '174,0(10 134,40(1 - Nei ahan(IE1 iri lluric talariCEI - - 2,35f1 21,358 Fu rid talanice - BElginning of yeE n aa,000 38,(IUO 38,EI59 659 Fu rid lbalanice - End of years $ 38,U00 $ 38,(ICIO gl 4'1,013 $ 3,CI'13 -1E14- C ESC HUTES COUNTY, ORI9GON FULL RAITH AND CREDIT, SERIES 7003 SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL F CIR THE YEP R ENDED J UNE 30, 2(1(171 RSVENL ES Locial Iniere:ll aric 11eri1:1 Total ne%eriLes ENPE NDITURES Nalerials and services DE1b11 service Total OPEmE'llirig cordirigericy Tcdal EDf lE1nc ii u nes E)CEI9s IldElfICkincry; of rEIVE1rIUEl9 clVEln Elxrleric itU nes 0*0111 financing sauraus (Juses) Tnarisllers in Total o1hEu1 flrianicing sourcles Fuses) Nei all anClEl in ilurid talaricEI Fu rid balanicEl - BElginning of yean Fu rid balanicE1- Erid of yean1 Clniginal uarianiaei wii9h BudgEii Hirial Bucgeit Acltual Firial Budged 31 E123,M719 $I E177,9a51 $ 639,808 $ 3,829 E127,EI719 E177,9a51 639,808 3,829 1,9(10 11,5(ICI 1,C100 9a0 1,62(1,896 1,670,896 '1,6,-ICI,FI56 - '1,627,1I96 1,622,396 1,621,896 900 6CI,1E18 60,'IE18 - 6C1,168 '1,687,974 1,082,574 1,6,01,850 6CI,EI68 ('I,a54,945) (1,CI54,549) (986,C14f1) 6FI,493 980,945 06,548 986,94:1 - 980,945 06,548 986,94;1 (16FI,CIao: 1168,(ICIa) 493 E18,493 6FI,CIao 6fl,(ICIa 711,331 21,331 71'1,828 $ 3'1,828 -1 E19- DES C HUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2a05 SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUNDI BALANCES BUDGET AND ACTUAL RCIR THR NEAR ENDED JUNE 30, -ICIC171 Cluiginal Variaricie wish BudgEd Ririal Bu c gest Acgual Final Budgei REVENLES Waal Irileneal aric neriisl Total rElvenuesl EMPONDITURES Maieiiial:l and SIElrviaesl Debt service Tatal OrlEIratirig aaritirigerq Tatal ElxFlenc ilu nese ENCEISSI (JdElflcllancly; of rEIVEIrIUEISI aVE1111 expleric itL nElsl 01hEm firiancing slauraElSl (juslesl) Tiiarisdlersl in Total oihem lirianaing sciurciesl Quslesl) Nei allandEl in ilund EalariCE1 Fu rid balance - BElginning of yeah Fu rid balance - End of y can $ Eigo -Tia-o 6(la 91 1,88EI $ 1,38EI 6(la 1,88EI 1,28E1 :IaO5(la 90(1 - 252,996 29'-1,5518 292,99E1 25c1,(1916 253,0961 293,a9E1 - 1a0 1CIa - '10(1 253,196 253,1 961 293,a9E1 '10(1 (250,996) (25,-1,5518) (29'1,2'1(1) 1,38EI 250,996 250,9518 2,92,996 250,,9916 - 250,9916 a5, -I,9516 292,996 - -1 EIEI- 1,38EI 1,38E1 214 214 '1,60(1 91 1,80(1 -'163- D ESC HUTE S COUNTY, OREG ON HHS / MCC FUL L FAITH & CREDIT, REFUNDING SERVES 2(1(19 SCHEDUL ES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL RCIRI THEIN E.4 R EINDIEDI JUNE 30, 00071 Clniginal uarianicle with Budged F irial Bu c get Aatu al Finial Budget REVENLES Local Inieueeii arc tier i.i $ osiaO zooa 91 10,'17(1 $ 8,170 Tollal ne-verues o,CIQO zooa 10,'17(1 8,1710 EXPEINDITURES Val erials an d sElrvices 9Q0 9CIQ 90(1 - DEIbV service 971,195 971,199 571,159 - Tatal 971,095 971,699 511,659 - OglEmaiiing cortirigeriaN 9,CIg0 5,OCIg - 9,C10(1 Tatal EIXponc iiu nes 970,095 97E1,699 51'I,EI59 9,(10(1 ENCEIss I1dElfidency; of rEIVEIrUEIS cVEm expenic itL nes 1j974 ,695' 11,97 ,6,9,9) 1561,489; 13,'17(1 O1hen finianeing murcies Quses) Tnansfersi in 971,195 971,195 511,159 - Toial Ohm finanicing scurcles Fuses) 971,195 971,199 511,159 - Nei aflanclE1 in 11urc talariCEI 11,1,9Q0; Q<I,9C10j 91,67CI 13,17(1 Fund talarce - Begindrg of yeah 88,(100 8EI,(ICIO 891,409 1,409 Fund talarce - Eric afNew $ 84,900 $ 8,!100 gl 9191,079 $ 14,979 -'163- -1 EIEI- D ESC HUTE S COUNTY, OREGON GIOVERINMENT CE NTERI 191891/191918 COF a SCHEDULES CIF REVEN UES, EXPE N DITUREE AND CHANGES IN FUND BALANCES B UDGET AN D ACTUAL RCRTHE '9HAIR ENDED JUNH 30,.Iaa7 Clrigirial Variariae with Buc get Firial Bud get Acitu al Finial Budgel REVENLES Lcaal InilenEist and nerits $ f11-1,971 $ 81a,913'1 91 714,a2,-1 $ 191,91491) Toial nevenues fl%1,971 8%1,913'1 34,C122 19,9491) EXPENDITURES Maleniala and sEirvices '1"100 1,%1(10 I,a8(I 2(1 DOW service 1%IEI,970 '130,1710 '1%IE1,97(1 - Tatal Empanc ilu nes '1%':171,E170 '133,830 'I %171,85(1 2(1 ENCEiss jjdeficiancy) of rEiVEinuEis crvEui Empleric itu nes 19%I,E1991; 15%1,8919) (EI9,82EI) 19,9291) 01 hen financing saurces Quses) Tnansfers in %:14,71-14 34,314 %14,71'14 - Toial olhen financing saurces jjuses) %14,3'14 34,314 %14,3'14 Nei allancle in lurid talanCEi 119,'189; 1'191,185) (29,114) 19,9291) Fu ridbalancEi- BEiclinningofyean '134,159 '174,195 1E19,901 (1C1,854) Fu rid balance - End of yean $ 194,9170 $ '154,9130 $I 1%14,183 $ 01a,38%1) -1 EIEI- b ESC HUTES CC LINTY, OREGON PUBLIC SIAFETM'1993d'199E1119SI8/2(I(12 CIEN'L OBLIGATIONS BLIND DEBT SERVICE SCHEDULES CIF REVENUES, EXPENEIITURESAN13 CHANGES IN FUND BALANCES BUDGETA IN11 ACTUAL FCIR THR YEA RI EINDECI JUNE 30, .I(C7 C nidinal uarlariaa MIT Budged F it al Bu c Det Aatu al Final Budged RBVENLES Lana l Taxers-PnoFle10 y Iniemal anic nems Tonal neiverwes EXPENDITURES Debi servicie Tatal ElXrlenc itu nes EnEIss Qdeifiaienciy; of nev einu es aVem en Fleric itL res 01 hem firianciing saunces Quses) AFIFIragriatian transfer Ned cE ange in lurid balance Fu rid balance - E eigirining o11 yeiar Fu rid balance - Bnd o11 yean $ '1,954,731 $I 1,994,731 91 1,974,E& $ -ICI,123 21,(140 21,0(14 43,33< 021,33 '1,979,731 1,97;1,73'1 2,018,18EI X21,457 2,09CI,731 2,C190,7-14 zom,734 - 2,09CI,731 2,C190,734 5,Ow,734 - II'l19,CI00; ij'1'19,(lCI3j 172,54E1) 42,457 3 - (3 ) 19,a0(1; 11'119,(00; 1172,54 E1) 42,454 319,a0CI 319,0100 396,7S1'1 4'1,751'1 $ Mama $ 20CI,C 00 $I 2184,24 ,51 $ 84,24 ,51 DES C HUTES COUNTY, OREC ON RIE C M CIND BUILDING '1994 CCIPs SCHEMES CIF REVENUES, EXPENDITURES AND CFIAINGES IN FUND BALANCES BUDGETANE ACTUAL RC R THE NEAR 9NDIED JUNE 30, ociv ClOgina I Variar ae wilh Budget Hir a I Bu d get Aatu a I Final Budget REVENUES Laaal Irdenest aric nerals $ 2 ,(Ia0 : ,O(Ia 91 2,97,- $ 972 Total rElvEinues 2 ,aa0 : ,O(Ia 2,97, 972 EXPENDITURES Maienialci and sElruices E190 690 E15(1 - Debi service 42 ,(140 4,-,040 4 2,a4(1 - Tatal ElXrlenc ii nes 42,090 4; ,690 4 2,E19(l E)CEIss (IdEiliciiency) cif rEIVEInldEIs aVEln eel pieric itu nes Q4CI,EI90; 114(1,690) (CI9,71' 81) 972 OihEm firianaing ;IciuraEis (juses) Tnarisllers in 38,8190 38,690 'I81,EI9(1 Total oihEnl flnanaing sauraes Fuses) 38,8190 38,690 'I81,EI9(1 - Nei all anclEl in lurid t alarlce 13,C100; Q'-,(ICIOj wi ,ml) 972 Fu rid balance -• BElginning of yean 6EI,CI00 6EI,(ICIO E16,932 932 Fu ridtalanae- EndafNean $ 64,C100 $ 6�,(ICIO gl E19,904 91 '1,904 -1a1- DESC HUTES COUNTY, ORIEC ON PERS, SERIES 21002 and 21CICA DOST SERVICE SCHEDULES OF REVENUES, BXPENDITURES AND CHANGES IN FUND BALANC ES BUDGET AIND ACTUAL HC R THS NEA R ENDED JUNE 30, acia71 Cluiginal variance w ht Budged Rinlal Bu c get Actual Final Budged RBVENL ES Local Iniereal anlc nendci $I 7i,(ICIO 51 7,0(ICI 91 12,985 $ 9,985 C hangEls fan sElrviaes 714(1,(ICIO 7140,0aa 72 3,7185 Q1 E1,2 '15; Total ne�emes 7143,(ICIO 147,0(13 73EI,370 Q1CI,EI30; EXPENDITURES DElbl servicle 7173,3'10 71717,31a 7371,31(1 - Tatal 7173,3'10 71717,31a 7371,31(1 OpEmaiing coniingenlaN 'I651,090 169,6513 - '1%,69(1 TcdalEINrlElnciiuneo 941,(1(10 5147,Oaa 7171,31(1 'I69,EI9(1 E)CEIBs I1dElfiClEnlay; of rEIVEiruE19 avEm Elxrlenlc itu nes 1i20(1,(Ia0; 120a,Oaa) (4a,94(1] 'I SE1,C16(1 Fund balance - BElgindrig of years 20(1,(Ia0 20(1,(1(10 1mi,a9E1 12,90 ; Fund balance - Eric of Kean $ - $ - 91 196,'l56 $ '136,150 -1a1- DIESCHUT13S COUNTY, OREGON WELC CME CENTER IMIEIMSIM CCIPsi SCHEDULES CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL RORI THE HOAR ENDED JUNG 30, 21(1(17 Cloigivial uariariae wii h Bu c get Final Bud get Aotu al Finial Budgal RIEVBNUES Waal Inileimit and neritsi $ 4 ,CIO(I $ 4 ,(ICIO $ 6,2771 $ 21,217A Total rEiveiriueisi MM DITURES Malenial,i and sEirviaeis DEibl sieirviae Natal Eixclenic itu nese E>cEISS IdEifiaieriay) of rEiVEmues aVEm w plerid itu rEisi O1hen firianaincl siamaEisi Qu siesi) Inarisieus in Total olhen finianainig ciauraesi Qu siesi) Ned cHanCJEi in lurid balance Fu rid balance - Beginning of yEiar Fu rid balance - Brid of yea n '1,28(1 1,280 '1,28(1 19E1,804 'I56,Em 196,804 - '198,a84 '158,04 198,084 - 1I1; 4,a84 ; II'154 ,(1841 1191,8071) 2,27A '192,a0(1 'I52,(Ia0 1:2,0(1(1 - '192,a0(1 'I52,(Ia0 192,0(ICI - iI2,a84) 12,CI84; '15121 2,2771 1EIa ma '16CI,CIa0 1E12,98EI 2,9EIE1 $I 1971,511EI $ 'If 71,51'16 1E13,'179 $I 5,2621 -1712- DIESCHUTES COUNTY, ORIECON BEND LIBRARY CSD DEBT SERVICE SCHEDULES CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL RCIRI THE YEAR UNDED JUNE 30, oaw Clmiginal Variance with Budged Rinad Bu a get Acitu al Finial Budged REVENL ES Lccal TaxEis-RnoElEirty Irilenest aric nerits Total rEiVEinues EXPENDITURES Debi service Tatal Eixplenc itu nes E) cEiSs 1dEificiency; of reVEinu EiS aVEui ESN pleric itL rEis Fu rid balance - 9Eiginriirig 011 yEian Fu rid balance - Brid of years $ 871,4 a4 $I E1711,4CI4 91 616,138 $ 4 ,13� 9,3(10 9,3CIa 9,EW 13,650: 88CI,1a4 E180,1C14 6EI'1,18,-, I,a7EI 7109,104 109,1(14 M9,10� - 129,(100; 1129,0(10] 01,92,; I,ml E19,C100 8EI,0a0 1C13,99a 14,99C1 $ EIa,C100 $ 6CI,CIao gl 15,868 9I 19,868 -1-13- -1714 - DESC HUTES CC UNTM, OREGON REDMOND LIBRARY CSO DEBT SERVICE SCHEDULES OF REVENUE, EXRENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL FOR THE YEAR ENIM11 JUNE 30, 2(1(171 Original variance w i¶H Budged Rinial E u c get Actual Firial Bu dge9 REVENUES Looal Tams-Prcipffty gl 171c1,9C10 gl 1713,9(ICI $ 'I34,98fl $ E18f1 In11eresi anc 1160ei 1:1,1010 3,'1(ICI 4,7149 1,049 Ta-lal nes enil es 173,(ICIO 1717,0(ICI I m,2133 '1,21213 EXPENDITURES DEit-1 serviae •I 85,(ICIO 185,0(ICI 'I f19,C100 Tatal ENrlEinc dunes •I89,(ICIO 185,0(10 If19,C100 - ExCEiss Ildeficienay; cd rEiVarivas aVEm Eixflenic h nes (f1,(ICIO; Qf1,OCIC1) il9,El6;l; '21,2133 Fund talariCEi - Baginning cd yeah 'I(I,CICIO 10,0(10 14,2171 4,2173 Fund t alariCEi - Eric cd Nam $ -,1,(100 ,1,0(10 9 8,614 $ E1,614 -1714 - DESCHUTSS COUNTY, OREGON SUNRIVER LIBRARY CSD DEBT SERVICE SCHEDUL ES OF REVENUES, EXPENDITURES AND CHANGES IN FUNDI BALANC ES BUDGET AND ACTUAL FICR 11HB MBAR BNDIEDI JUNG 30, OCICI7 C niginal Variariae with BudgEd Final Bud gest Aatu al Finial Budgei REVENL ES Laoal TaXEIS-Pnopeuly $ 9(1,120 $I 9(1,7(10 91 90,95(1 $ 1'15(1) Inieua.ii aric nenisi 1,00 1,(190 2,988 1,638 Toial nevemes 91,7190 91,2(10 931,238 1,488 EXPENDITURES DEM sierviae 94,190 9�'wo 94,715(1 - Tatal EIXrlenc iiu nese 94 , 7190 9� 360 94,715(1 - E) CEISS Ildeiiaienay) of reiVeinu EIS aVeme)plericitunesi 131,(10(1; (31,aacij 11'1,912) 1,488 Fu rid balariaei - Beiginning of yean 1axicia l(1,(Ia0 12,0231 2,a231 Fu rid balarlaEl - End of yean 91 i,acia $ i,aa0 gl '10,511 91 31,911 ASSETS Clash aric cash equivakirits ImeslImEirits, Fllus accinuec inlenesl Alssessrnerits reciei%aLle Total assets LIABILITIES AND FUNDI BALANCES L iat ilii les: Alciciourils pa}able Dleposils Dlefenrec re�eriu Eis Taial Iiat ililie,i Flu rid t alancEis: Unreserved TatEil hat ilii ies aric fu rid t alaincEis DESCH UTBS CC U NTY, C R13G C N NC NMALIOR CAPITAL PRO, EC T RUNDSI COMBININC BAILANCE IIHEET JUNE 30, ,-1(1471 -1716- gl 949 31 949 3,300 3,20(1 20,490 2(1,49(1 24,639 2Z ,639 677,142 673,1/2 31 701,781 $ 7(11,781 Total Local Non -Major ImprovemEinill Capillal Distriat Proiciat Funds 91 1711,347 31 171,247 9'10,444 510,044 20,490 20,490 91 ia,i ,7w,i 31 701,781 gl 949 31 949 3,300 3,20(1 20,490 2(1,49(1 24,639 2Z ,639 677,142 673,1/2 31 701,781 $ 7(11,781 DESCH UTES CC UN TY, C REG C N NCINMALIOR CAPITAL PROD ECT BUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENC EC UNE 3(I, 2007 REVENUES Local SFlecial assessman19 Investmerll Elanning9 aric rElrit Ch anges fan services Tolal rElverIu E19 EXPENDITURES E Elk It i9su anCEI CICI919 Cariiial ou-llay Exae9:i (c Elf kinay; Cd nevElriu es ON Ell EIXPEIric iiure9 OTHER RINAINCIINC SOURCES (USES] Bonc issu aml Toial cihEUl ilinancing aCILWEIS IIusEI9) Net cf ange in fund C alanae Fu ric balance - BElginning Cd yean Fu ric ti alance - Elric oil year -1717- Loaal Improvement District $ 66,765 28,027 6,400 101.192 Tonal Nan -M ajon Capital Project Ru ric ;I $ E16,769 �IEI,(131 EI,� (ICI 1(11.193 13,25(1 13,394 77E1,303 11EI,3(12 788,553 188,592 (681,36(1) (081,2:160) 1,011,0(1(1 1,(111,(140 1,(111,0(1(1 1,(117,(140 3EI9,EI4 (I 389,640 381,50 387,902 $ El -A71,14 3 91 E177,142 DESCHUTES COUNTM, OREGON LC CAL IMPROVEMENT DISTRICT SCHEDULES OF REVENUES, EXPENDITURES AND CHAINGES IN FUND BALANC ES BUDGET AND ACTUAL FOR THE YEAR ENDED , UNE ICI, 2001 Original Variami with Bu d get Final Budg(d Akdual Rir al Bu c get REVENUES L oaal Splecial asSEissirr Einlci IritEirEiaV Dint minds C F arges lou serviaesi Tcteil uev Einu Eisi EN RENDITURES MaItElniallsi ainc servi(11Eisi Dett icisuainiae cosdls Carlita l outlay Total Cpeualinig acnlingEiniay Tolal e)pEiridillurEis Excess jc efldfficy) of nes er iu es Offer EIxpEWlc ilUIIEIEI Ctl-erflniaricirig sounaeE1 iJUICs; Boric issivarice Natal ctt or financing sou nciEis (u sEisj NeiI change in fu nc li alaince Runc tadaricE1- Beginning cd yEiar Runic tadariaEi - Enc cd year $I 190,0(10 91 190,00(1 $ 60,769 $I 1j83,239) 15,0(ICI 19,000 2EI,02 7 '13,0217 4,OOCI 4,000 EI,� CIO 2,4(10 169,OOCI 1 E19,000 101,192 1167,8(18) -IC12, OOCI2(12,000 133,T1171 64,263 Ij'12,290) 1,OCIO,OOCI 1,0(10,000 63E1,565 -161,4.19 1,,-IC12,OOCI 1,2(12,000 18E1,592 4'13,448 -ICI8,0212(18,021 - m8,02171 1,�'l0,021 1,410,022 18EI,992 E121,415 (1,241,0271) (11,24'1,021; ij681,"1601 953,667 1,100,0(10 1,1(10,00(1 'l,C171,OCIO 1123,000] 1,100,0(10 1,1(10,00(1 I ,CI71,OCIO II2<I,000j (141,0171) (1141,021) 38%E140 93(1,EI67 141,0271 141,021 287,9C12 'I46,�15 $ 671,142 673,142 ••'178- CC MIBINING PRC RRIETARY Ft NCIS ASSETS Current assets: Cash andcasl egiiivalents Investments, plus aacnued interest Accounts receivatle To tal current assets Non a urren t assets: (3agital assets: Capital a sic is not I e ingl deg re cia ted: Land (lonstruction in lira gresa Capital a ss els net a f ac a un ula to d (Is prec ialion: Land In pro uen ante Buildings a nd impraven eats, me t Equipment el icle s To lal capital a so a is Deferred f Inas a in gI casts Total nonaurreot assets Total assets 1 1/ 10 I L ITI ES Curne nt liabilities: Accounts pailable Interest pa yat le 0 ands and note s payat Is Total turn nt Iia bilitie s Nona erre nt Iia bilitie s Bands and notes payal le Prerriurr an bands pa!Iable Accrued retiree I call[ insurance Accmad sompensated leamea Accrued closure / poslalosure Total novaurren t He t ilities Total Iia t ilities NET AISSETS Invested in capital assets, net alrelated debt Res triated ibn ca pita I projects Res triated ibr da t t se rviae U■ re stria lec Total n et a s s e is DESC H UIES C C LINTY, ORIEG C N SUB -BUNDS C F SC LID WASTE ENTERPRISE CIC MBINING SCHEDUL E C R NET ASSETS JUNE 30, 2001 80I141 Waste Solid Waste Solid Waste Solid Waste landfill landfill Capital Equipment Envinanmental NorthAulea Openations CIO guile Postslasuile Pnojeats Reserve Remedlation Development Total $ 718,807 9 1,950,792 $ !32,214 9 5811,069 $ 175,013 9 479,978 9 1,749,583 9 3.818,401 2,298,023 4,918,773 1,385,191 1,751,481 771,298 1,429,598 9,199,0913 17,303,311 579,489 713 889,213 3,518,319 6,169,925 2,117,398 7,339,541 996,233 1,989,542 8,948,393 23,693,9211 1,791,213 2,099,719 3,479,710 414,584 2,919,760 120.419 18 ,779 ,404 234,95E 14,572,681 6,169,825 2,117,365 214,802 93,841 354,401 723,044 13.43S.0,11 93,795 42,499 114,330 - 3,213,09f 9,169,825 2,117,365 17,008,749 9,169,525 2,117,365 17,723,793 9,169,825 2,117,365 - 1,761,213 10,938,654 13,992,369 3,479,710 444,584 2,910,760 120.411 10,938,694 21,719,051 274,951 10,938,654 21,990,010 2,339,541 996,233 1,909,542 17,8E 1,013 45,685,9441 166,082 1,Of 0,060 1,520,944 - 93,841 354,401 190,082 Mf 0,060 1,999,180 13,459,013 93,795 12,499 114,370 11.573 ,95f 33,281,639 190,082 1,Of0,060 23,250,825 (3,034,014) 10,935,854 3,901,610 5,165,303 5,885,303 (117,09f) 2,173,459 896,233 1,989,542 4,682,206 $ (3,151,112) 9 $ $ 2,133,459 6 896,233 $ 1,969,542 9 16,160,957 $18,429,119 -'181- DESCHUTES COUNTY, OREGON SUS -FUNIS CIR FAIR &I EXPO CENTER ENTERRRIS E COMBININC CHEIULE OR NET ASSETS UNE 30, 2001 AIS;187IS Clurrent assets: Cash and cash equivalents Investments, plus accrued interest Aacounts receivable '11wies re aalivable Rrepaid expenses Notal current assets N onaurnent assets: Ca pita I a s s ets: Ca pitaI assets not being) depreciated: Land Construction in progress Capital assets net at accumulated depreciation: Land imprauements Building and impnovements Equipment and vehicles Total capital assets Other - dellemed finanaing costs Total assets LIAIBILITIE18 Clunnent liabilities: Accounts payable L n ea nned reven ue s Interest payable Bonds and noles payable Total aurnent liabilities Noncurrent liabilities Bonds and notes payable Discount on t a n ds pad la I le Fire ml on bonds payable Alccsued aornigansated leave Total nanaunnent liabililies Ilota I liabilities N E71 A9:19715 In)iested in aagital assets, net of nelated debt Restiicled Ion ca pita Ignojeats Restricted Ion debt service L nre s Inia led Total net assets 40,023 14;183 552,109 459,059 220,103 - 33,460 170,776 703,318 234,386 552,109 5,763 612,378 679,•162 70,167 '103,622 1,320,000 1;190,776 5,763 1,390,162 2,885,938 4,540,578 Annual Fa in & Bxpo Fairgrounds 23,'175,578 Fair al Expa County, Fair 81 Expa Center G.O. Bonds (11,802) Can len Fain ClonsUniction Reserve Debt .lermice Total 108,438 23,015 '131,453 $ 100,200 $ X13,555 $ 201,888 $ 177,062 9 67,78'1 $ 590,486 295,481 139,724 601,306 527,364 20'1,88'1 '1,755,756 46,019 - - - 46,019 - - 18,382 (19,955,000) 80,336 80,336 170,831 7 91,085 170,831 441,700 344,110 803,194 704,426 349,998 2,643,428 86,909 698,663 697,830 $ 21,358,4'12 $ 132,685 - - - - '132,685 - 3,410,709 23,894 3,434,603 6,955,273 - 42,551 6,997,824 18,504,366 - '18,504,366 604,784 - '11,937 6.16,72'1 26,197,108 3,410,709 78,382 39,686,199 78,369 1,180,854 1,259,223 26,717,177 344,1'10 4,213,903 782,808 1,530,897 33,588,850 40,023 14;183 552,109 459,059 220,103 - 33,460 170,776 703,318 234,386 552,109 5,763 612,378 679,•162 70,167 '103,622 1,320,000 1;190,776 5,763 1,390,162 2,885,938 4,540,578 18,635,000 23,'175,578 (4,802) (11,802) '11,233 - 572,677 583,9.10 108,438 23,015 '131,453 4,655,447 23,015 - 19,207,677 23,880,139 5,358,765 257,001 552,109 3,763 20,597,839 26,777,077 21,485,754 - 3,410,709 18,382 (19,955,000) 5,019,845 25'1,085 7 91,085 - - 888,013 888,013 (127,342) 86,909 698,663 697,830 $ 21,358,4'12 $ 86,909 $ 3,661,794 $ 771,045 $ ('19,066,987) $ 6,810,773 -18eI- DESCHUTES CCIUNTYI, ORSGON SUB -FUND: OF SCILID WASTE ENIIERPRIISE COMBINING SCHEDULE OF RIEVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THEY E AR Ef BED JUN E 30, aa07 -'183- Solid Aasile Solid Aasile S" Narlh Solid Ai sic Landfill Landfill Clapllal Equlpmenl Envinonmenilal Lulea Clperations Cloaune Roat-Cllosune Pnojecils Feserve FemedlalIon Development Total OPERATING REV ENUES CIIorgies for services $8,167,118 $ $ $ $ $ y y 8,167,118 Miscellaneous 54,343 54,363 total aRorating revenues 8,221,,180 8,221; 183 OPEi EXPENSEc1 Personnel 1,509,9:9 1,509,9: 9 Mate oalsandserviaes 2,940,797 ;,257 9,534 2,952,948 Landfill alostirelpastclasurecare aasts 1,573,998 - 1,573,998 Depreciation 676,,1 a 1 676,,1 a 1 -Notal aperatinge)ipenses 6,700,841 :,257 9,934 6,712;187 Operating inaame(loss) 1,520,84: (:,257) (9,934) 1,509,091 NONCIPERATING REVENUES (EAPENSES) Clrant 20,0aC - - - 20,013C Im is s tment earnin gs 157,788 302,989 97,864 118,347 08,680 94,771 329,589 1,137,804 Amortization of I and issue costs (4,71,1) - - (4,714) Interest expenae (315,997) - (319,997) Intraflindtuinsferofassets 2,656,877 (2,087,318) (7911,359) - Clain(loss)on equipmentdisposition (12,177) (12,177) -local nanoperatin91 ramenues (e)ipenses), nal 2,501,997 30: ,989 97,864 (2,743,971) (797,679) 94,771 329,589 824,716 Income(loss)before transfers 4,022,]99 30:,989 97,864 (2,748,228) (787,213) 94,771 329,589 2,33],787 Transfers in 20,0aC 106,1300 200,000 1,8aC,000 0aC,000 8,000,699 10,420,899 Tnansfers aut (10,400,899) - - (10,400,899) Equitytransfer 703,077 (40:,989) (297,864) (2,578) - Change innetassets (5,655,::9) - (448,228) 3;,787 94,771 8,327,688 2,35],787 Totalnetassets- beginning 2,504,117 2,819,687 883,486 1,814,771 8,473,291 16,075,152 Totalnetassets- ending $(3,151,11:) $ $ $2,173,459 $ 896,273 $ 1,909,542 916,800,997 $18,429,119 -'183- DESCHUTES COUNTY, ORECONI SUB -FUNDS CIF FAIR 81 EXPO CENTER ENTERPRISE CIONSINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSEW FOR THEI NE,6R ENDED JUNE 30, 20(17 -1f14- Fair 81 Expo Fairgrounds Iolal Fain Al Fain & Expo Arlf ual Fain Al Expo Clef ler G.O. Bonds Expo Clenlen Clenler Clount�j Fain Clonslruclion Reaenie Cel: l.leruice Funds OHBRAIING RBVBNU BEI Charges lloraenices $ 1,139,308 $ 1,069,045 9 $ $ 9 2,198,353 Miscellanea us 1,dl11 1,41.1 Iota[ operating revenues 1,138,719 1,069,045 2,199,784 OHBRAIING BXHBNSIBSI He rsonnel 842,960 165,890 1,888,858 Materials and services 783,192 665,596 1,448,788 Bepneciation 73 3,130 73 3,130 Iotal openating expenses 2,359,282 831,486 3,198,788 Opeiating income (lass) (1,338,563) 237,559 (991,084) N CIN OPBRAIIN G RBVBN UBS (BX HEN SIESI) Grants 35,352 51,456 86,808 Hropertytaxes - - 2,013,593 2,013,593 Investment earn inga 10,866 8,351 109,564 33,060 24,944 186,785 Area rtizatianaIdebt issLia nceeaats (2,731) - - (131,206) (133,937) InteIsaternpense (135,460) (815,105) (990,565) Gain (loss) on equipment disposition (797) - - - (797) Iota[ nonoperating ieventies (expenses), net (92,770) 59,807 109,564 33,060 1,092,226 1,301,887 Inaorne (loss) belose transfeas (1,3 2-1,333) 297,366 109,564 33,060 1,092,226 310,883 Interiund cont0bution of assets 6,016 - - - 6,016 1lnansllens in 1,306,737 - 1,938,260 235,000 3,069,997 1leansllees out (1,835,123) (219,000) (691,3.18) (2,909,441) Clhange in net assets (1,643,703) 78,366 986,506 268,060 1,092,226 781,455 Iota net assets - beginning 23,002,1.15 8,143 2,675,288 508,989 (20,159,213) 6,039,318 Iota net assets - ending $ 21,398,4.12 $ 86,509 $ 3,661,794 $ 777,049 $ (19,066,987) $ 6,816,773 -1f14- DESICHU TES COUNTY, C RSG C N SUB -FUNDS OF SOLID WAISTIE ENTIERPRISH COMBINING SCHEDUL E CIH C AISH FLOWS RC R THE YEAR ENDED, UNE 30, ,eICICII -,185- Solid Waste Solid Waste Solid Waste SolidWa,te, Landllll Landfill Capital Equlpment Hnvleonmental NonhAilea Clpeaatlons Closune Post-Closune Paojeeis Reserve Remediation Development Total C/ISFI FILCINIO RRCIN CIPERATINGACTIVITI90 Receipts from aistamers $ 1,251,767 $ - 9 - $ - $ - 1 - $ - 9 8,]96,787 Pa�Iments to emplayeas (1,519,821) (1,119,175) Pailmentstosuppliers (2,941,82,1) (7,257) (9,53,1) (2,993,415) Clther receipts 5,1,361 94,385 Net east promided (used) I y operating aatiAties 3,849,483 (7,251) (9 ,53,1) 3,137,192 C/ISFIFILCINIO RRCIN PICINCAPPIAL FIN/INCINGIAICTNITIES G Ira nts 20,000 - 2 0,18 0 Sul funds transfers in /(oiit) (2,397,427) 1aC,00a 201,800 1,808,000 30x,000 (2,578) Interfund transfers in 20,000 20,000 Net east pnamidedb)lnancapilalfinancing aalimilies (2,357,422) 10a,00a 200,000 1,800,000 30a,000 (2,578) 40,010 CASH FLCIW9 RRCIN CAPITAL /IND RELATED NINAINCING AICTIVI11190 Acquisition and canstrUctionofcapital assets (182,477) (2,273,710 (938,619) (8,282,229) (11,097,034) Pros eedsfro maapita I(to tt - - - - - - 8,113,0!7 8,193,097 Bond issuance cast (192,412) (152,42) Principal paid an capital dot (121,740) (125,746) Interest paid on capital del t (24,1,431) (344;138) Net cash promided (iisei1) t y capital and related financingactiuities (552,661) (2,273,717) (918,619) (281,571) (4,066,163) CASH FLOWS FRCIN INVE9TING AICTNITIES Sale(purchase)efimieslments (377,741) 1,014,420 20!,221 902,363 7a 1,6!7 358,009 1,5!0,639 4,135,209 Interest 130,931 241,60E 77,327 !3,981 28,149 75,825 219,911 907,779 Net cash promided (used) t investing aotNitiss (241,810) 1,306.02E 281,957 9! 0,34,1 80E.840 434,,13 4 1,816,5! 3 5,442,988 Net inarease (decrease) in cash and east equivalents 692,590 1,4a6,02E 484,957 531,37,1 111,6! 3 434,,13 4 1,572,419 5,254,117 Balances - telinning of year 40,211 1,14,724 41,661 97,689 33,321 45,942 173,13E 056,288 BaIanaes- eniIofyear $ 738,801 !1 1,500,702 9 532,211 $ 518,09a !I 170,013 9 479,976 $ 1,7,15,583 9 5,810!105 Reaonailiation of epesating income (loss) to net east peovided(use(I)blloperaling activities: Clperatinl ineame (loss) $ 1,53a,842 !I 9 $ (2,257) 4 (9,574) 9 - $ 9 1,109,a51 Ak Ijus tme nits to reccineile a pens ting income to a e t ca s h provided(used)b!Ioperateg activities: Depreciation exp lee s e 670,401 1176.401 CII ange in assets and liabilities Recehiables,net 19,619 - - - - - - 89,849 Alaceunts and oil or pa�lables 1,592,591 1,162,191 Net cash promided (used)tyoperating acliuities $ 3,8,19,413 9 9 1 (2,217) 9 (9,534) 9 $ 9 3,837,892 -,185- DESC HL TES COUNTY, OREGON Sl B -FUNDI OF FAIR 81 EXPO CENTER ENTERPRISE CCM ED ING SCHEDULE CIF CASH F UCIWS FOR THE YEP R ENDED JUf E W, 20071 CIASF Ill CIA 9 FROM CIPERATING PICTIV IVIES Receipts'Irom customers Paym en is to employees Payments to 3L p p liens Netcast provided (tis ed) byonerating activities CIASH Ill CIV19 FROM NONCAPIW HINPINCIINCI ACI71V ITIES Property ta) es Grants Subliunds translleni in / (out) Intarfundtransllers in Net cast provided t y noneanital financing activities CIASh Fl OA S HRON CIPIPIT14L FIND RELPIIED FINANCIINCI ACI -1111\1 ITIES Plcq(iisition and canstructian o'lcapital assets Proceeds tom cap dal det t Bond is suan ae costs Principal paid on aapital (lett Interest paid on capital debt Net cash provided (used) by aapital and relate (I financing activities CIASH FLOAS 11RON INVESTINGACi1IWRIES Sala (purahase)ofinvestments Interest Net cash provided (used) by investing activities Net inarease (dears ase) in aash and aash equi\ialents Balances - beglinningl of year Balances - end of year Recon a iliation a f a n erating income (lass) to net aash p ra Aded ((iced) by op a n ting activities: Clperatingl income (loss) Adjustments to reconcile operating ina a me to net s a s h provided ((iced) by operating activities: Depreciation a) pense Ohangle in assets and liabilities Receivables, net Prep a id exp a n s es Anaounts and other pa�lat les Netaaah provided (used) bi I operatin( I aativities Faingnounds Faln 81 Expo Annual Faln & Expo Fair & Expo CIA. Son cls Clanton County Fain Cie nstnucllon CenlenRose rva Debi Sorviae llo'lal y 1,434,426 9 1,103,266 y $ $ $ 2,537,892 (643,083) (168,044) (1,011,177) (773,837) (081,559) (1,455,396) (182,494) 383,663 71,169 - - 1,999,790 1,999,796 35,352 91,456 86,808 84,000 (219,000) - 13 9,0 a 0 - 436,419 28,137 108 ,C a 0 564,996 955,771 (167,544) 28,137 239,1000 1,999,79a 2,651,160 (115,137) (3,492,222) (48,807) (3,61,1,166) 1,928,698 1,528,098 (28,575) (28,975) (120,818) (1,200,800) (1,320,818) (121,890) (886,1094) (1,007,984) (357,845) (1,952,099) (48,807) (2,086,894) (4,443,845) 67,564 (51,383) 1,963,087 (119,781) 123,686 2,093,173 6,967 6,841 97,074 36,525 21,886 199,493 74,531 (44,542) 7,060,161 (13,256) 119,772 2,213,666 89,963 41,577 136,199 184,937 99,474 493,150 10,237 1,978 65,689 17,125 8,307 98,336 $ 100,200 $ 43,555 $ 201,888 9 177,062 $ 87,781 $ 998,486 $ (1,228,563) $ 237,559 $ - 9 $ - :I (991,004) 733,130 - 733,130 (22,719) (32,719) (35,757) (38,757) 335,698 51,861 387,519 $ (182,494) $ 253,683 $ 9 :I y 71,169 DIESCHUTES COUNTY, OREGON SCILID WASTE OPORATIONS Il sub-ilu r c of Solic Wade Enterprise) SCHEDULE OF REVENUES, 9XPENSES AND CHANGES IN NET ASSETS HOR THE YEP IRI ENDE113 JUNE 30, 2(107 Acllual -'187- Final %aniance Budgeted with Final Budget GAAR Amourrls Budget Basis Adjusllments GAAR Basis ORHRMING R9VHNLH9 Charges lion services $ 7,733,910 $ 433,208 $ 8,167,118 $ $ 8,167,118 Miscellaneous 26,000 28,365 5',365 - 54,365 Total operaling revenues 7,759,910 461,573 8,221,483 8,221,183 ORHRMING 8XR9N:I8S Reasonriel 1,58'1,897 62,072 1,519,825 (10,300) 1,509,525 Materials and services 3,739,527 803,751 2,935,776 ',981 2,940,757 Landfill closure/poslclosune cane costs - - - '1,573,958 1,573,958 Ilepreciation - 676,401 676,' 01 Capital outlay 282,750 97,871 18',879 (,18',879) - Ilebt service 370,185 - 370,185 (370,185) Contingency 503,893 503,893 - - - Total operating expenses 6,478,252 '1,467,587 9,010,665 '1,689,976 6,700,641 Onerating income (loss) 1,281,658 1,929,160 3,210,818 ('1,689,976) 1,520,842 0I`OR9RATING RE%HNUH9 (HXRHNSH9) Grant - 20,000 20,000 20,000 Inves tment earn ings 80,000 77,768 157,768 - '157,768 Flmor ization of bond issue costs - - - (1 ,7 .14) (4,714) Intenest expense (315,997) (3'15,997) 1niedund Inansfen of assets - 2,656,677 2,656,677 Gain (loss) on equipment disposition - (12,177) (12,177) Total nonopenating revenues (experses), riet 80,000 97,768 '177,768 2,323,789 2,501,557 Income (loss)beforetnansfers 1,361,658 2,026,928 3,388,586 633,813 ',022,399 lira ns]lers in 20,000 - 20,000 - 20,000 -Irans]lers out (2,400,000) (2,400,000) (8,000,655) (10,400,655) Hquity transfer - - - 703,027 703,027 Change in net assets ('1,018,342) 2,026,928 1,008,586 (6,663,815) (5,655,229) -Iota] nei assets • beginning 1,018,342 2,57',026 3,592,368 ('1,088,251) 2,504,117 -total net assets - ending $ - $ 4,600,954 $ ',600,954 $ (7,752,066) $ (3,15'1,112) -'187- DES C HUTES C OUNTM, C REG ON LANDFILL CLOSURE I SIL t fund of Solid Waste SnllemK riser; SC HHOULB OF REVENUES, EXPENSES AND C HANGES IN NET ASSETS FOR THE YEAR ENDED UNE 130, 200-A -1 E18- Aclual Final budgeted Variance with Budgel CIAAIR Amounts Final Budgell Basis Adjustments GAAR OP9RPM CI ROVM L 89 Changes fon services $ $ $ - $ $ -Iota I openating neventies - - OP9RPM CI E XRE IN SE 9 Malenials and services 5,000 5,000 - - Capita I outlay 5,000 5,000 Contingenay 2,400,000 2,400,000 - llotal openating expenses 2,410,000 2,410,000 Operaling income (loss) (2,410,000) 2,410,000 - NONOP9RA-11N CI ROVE N L E9 (9) PE 9E9) Imiestment eannings 185,000 117,585 301,585 302,585 -Iola I nonopenating revenues (expenses), nel 185,000 117,585 302,585 302,585 Income (loss) belione lnansfens (2,215,000) 2,527,585 302,585 302,585 lnansfens in (out) 100,000 - 100,000 '100,000 E quity lransllen • Closune costs - - (402,585) (402,585) Mange in nel assets (2,115,000) 2,527,585 402,585 (402,585) -1olal net assets - beginning 5,766,499 441 5,766,940 (5,766,940) -1alal net assets - ending $ 3,641,499 $ 2,528,026 $ 6,169,525 $ (6,169,525) $ -1 E18- D ESC HUTES C OUNTY, CIREG ON LANDFILL POSTCLOSURE 1 SLt -fund of Solid Waste Enteigrise; SCHEDULE OF REVENUES, ENRENSES AND CHANGES IN NET PISSETS FOR THE YEAR ENDED JUNE 3a, 2007 -'I EI9- Actual Final E udgeted V aniance with E udge9 GMIR Arriounis Final E udgel Basis Adjustments GAPIR Basis OPEIRPf11P Cl RBVBN l E3 Changes fon serviaes $ $ $ $ $ ilotal operating nevenues - OPBRPRIN Cl 9XRBNS83 Contingency 300,000 300,000 ilotal operating expenses 300,000 300,000 - - Operating income (loss) (100,000) 300,000 - NONORBRAMIN G RBVBN UES (W PON SOS) Investment eannings 60,000 37,864 97,864 97,86' ilotal nonopenating nevenues (expenses), net 60,000 37,864 97,864 97,86' Income (loss) befloae tiansflens (240,000) 337,864 97,864 97,86' -Inanslens in (out) 200,000 200,000 200,000 Equity lransllen - Posiclosune Cosis - - (297,864) (297,86 ) Change in nel assets (40,000) 337,864 297,864 (297,864) -1olalnet assels-beginning 1,818,707 794 1,819,501 (1,8'19,50'1) -1olalnet assels-ending $ 1,778,707 $ 338,658 9 2,1017,365 $ (2,117,365) $ - -'I EI9- DESCHUTES COUNTY, OREGON SCILID WASTE CAIRITAL RRCIJECTS ( sub -fu rid of Solid Waste Erilerprise) SCHEDULE CR REUENUBS, EXPENSES AND CHANGES IN NET ASSETS ROR THE NEIAR ENDED JUNEI 30, aiw -1 �10- Actual Final Buc geted aniance with GAAR Aniciunis Final Budget Buc get Basis Adjustmienils GAAR Basis OFIBRAIIIING RE%BNU83 Chang es llor services $ - $ $ $ $ Total opeuating uevenues - - - OFIBRAIIIING EIMENEIES Materials and services 507,989 306,260 901,729 (1 99 c 721 2,257 Capital outlay 9,205,000 42,'154 2,162,846 (2,162,8461 - Conting ency 755,233 755,233 - - - Tolal opeuating expenses 3,468,222 1,103,647 2,364,375 (2,362,3'18) 2,257 Oilenating income (loss) (3,468,222) 1,103,647 (2,364,375) 2,362,318 (2,257) N ON ORBRATING RE% E NUE EI (BXRBN SE181 Investment earnings 70,000 48,347 118,347 'I'l8,3z7 Total nonopenatingl revenues (expensed, net 70,000 48,347 1 18,347 'I'l8,3z 7 Income(los a)befonetnansfens (3,398,222) 1,1151,994 (2,246,9281 2,362,3'18 1'16,090 lransllens in (out; '1"100,000 700,000 1,800,000 - 1,800,000 Capital asset, equity transller - (2,362,3'18) (2,362,318) Change in net assets (2,298,222) 1,851,994 (446,2281 - (446,228; local net assets - beginning 2,298,222 321,465 2,619,687 2,6'19,687 local net assels - ending $ - $ 2,173,459 $ 2,173,459 $ $ 2,'173 ,� 39 -1 �10- DESCHUTES COUNTY, OREGON SOLID IAASIE EQUIPMENT RESERVE it sub-furc of Solid Wasile Enterprise) SCHEDULE CIA REVENUES, EXPONSES AND CHAINC ES IN NOT ASSETS RCIRI THE '9EAR ONDED JUNE] 30, 3CICI71 Aclu al -19'1-, Final Budgeled Vaniancewill l Budget GAAR Amciunlls Firial Budclel Basis Adjuslmienls GAAR Basis CIRBRAlIING REQ BNU99 Cit anges fou s eruices $ $ $ $ $ Iota[ openatingl ne\ienue, - CIRBRAlIING D REN 99:1 Mallerials and , eriices 9,534 9,534 9,534 Clapilal outlay 700,000 405,641 294,3 59 (294,3 59) - Clontingency -118,259 '118,259 - - Iota] openatingl expenses 827,793 523,900 303,893 (294,359) 9,534 Openalling income (loss) (827,793) 523,900 (303,893) 294,359 (9,534) NON ORERATIN G RM EN l 9S (BXR9NEIBS) Investmenteanningls 36,680 36,680 - 36,680 Molal nonopenaling nevenues (expenses), nel - 36,680 36,680 - 36,680 Income (loss) bellore llransllens (827,793) 560,580 (167,213) 294,359 27,146 Tnansilens in (out) 300,000 - 300,000 - 300,000 Clap ital asset, equity tuan, fen - (294,359) (294,359) Change in nel assets (527,793) 560,580 32,787 32,787 Tolal nel assets - beginning[ 527,793 '135,693 663,486 - 663,486 Tolal nel assets - ending $ - $ 696,273 $ 696,273 $ - $ 696,273 -19'1-, DESC HUTES C OUNTY, C REG ON ENNI IRC NM ENTAIL REMEC IATIC N JI 9u b -fund of Scllic Wasle Enterprise; SC HEC ULE OF REVENUES, ENRENSOS ANO CHANGES IN NET AISSOTS FOR THE YEAR ENDED, UNE -ICI, 2007 -'I fl21- Ala t ual Rinal Buc gelled %aniancewith GAAR Amioiunts Rinal Buc get Buc gel Basis Aldjustmie n1la GAAR Basis ORERAIIING REIV9NUES Clhaiges lion services $ $ $ $ $ - Total operating ue venues OREIRAIIII\G 9XRENSEIS Matenials and services 1,000 1,000 Clapital outlay 1,501,500 1,50.1,500 Clontingency 372,407 372,407 Total ogenating expenses 1,874,907 1,874,907 - Openating income (loss) (1,874,907) 1,874,907 CIP CIRERATING RB%EINL 03 (9XREINSEIS) Investrnentearnings 60,000 34,771 94,77.1 94,771 total nonopenating revenues (expenses), net 60,000 34,771 94,77.1 94,771 Income (loss) be lone tnans lens (1,8-14,90 7) 1,909,678 94,77.1 94,771 Transfers in (out) - Change in net assets (1,8.14,907) 1,909,678 94,771 94,771 Notal net assets - t eginning 1,8.14,907 (136) 1,814,771 1,814,771 Total net assets - ending $ - $ 1,909,542 $ 1,909,542 $ $ 1,909,542 -'I fl21- DBSCHUTES CCUNTM, OREGON SOLID IAASIE NORTH AREA DEVELCPMENT 11sub-fund cd Solid %Aaste 9nlenprise) S C HEDULE C F REVENUES, EXPONSEE AND CHANGES IN NET ASSETS RCIR THa NEAR ENDED JUNE 30, .eI(IQ7 -193- Acilual Final Budgeted Variance with CIAAP AImcwnls Final Budget Budget Basis Adjusilments GAAR Basis CIF BRAT ING RRh BNL 09 CIF angel fon se rvices $ $ $ $ $ I olal openatin9l nevenues - CIF 13RATING E) RE N 9E9 N atenia13 and services 462,151 76,574 385,577 (385,577) - Clapilal outlay 15,3311,130 8,476,052 8,859,078 (8,859,078) - Clontingen cy - - Iotalopenalingexpenses 15,797,281 8,552,626 9,244,655 (9,244,655) Openating income (loss) ('15,797,281) 6,552,626 (9,244,655) 9,244,655 NON ORE RAW G REIVEN l BS (EXF EN 913:1) Clnants 94,190 (94,190) - I oan pnoceads 8,000,000 655 8,000,655 (8,000,655) Investment eannings 75,000 254,589 329,589 329,589 local non operaling nevenues (e)ipenses), net 8,169,'190 '161,054 8,330,244 (8,000,655) 329,589 Income (loss) F efore tnansfeus (7,628,091) 6,713,680 (914,4.11) 1,244,000 329,589 Tnansfein; in 700,000 (700,000) - 8,000,655 8,000,655 E3quity tnanslen (2,578) (2,538) CIF ange in net assets (8,928,091) 6,013,880 (914,411) 9,242,077 8,327,686 Total net assets - beginning 6,928,091 ('148,377) 6,779,114 1,693,577 8,473,29 ,1 Total net assets - ending $ $ 5,865,303 $ 5,865,303 $ 10,935,654 $ '16,800,957 -193- D E SC HUTES C C UNTM, OREGON FAIR & ®XPCI CENTER (su b-ilurlc of Fair $ E)i Fla Erllerpulse) SCHEDULE OF REVENUES, 9XPENSIES AND CHANGES IN NET ASSETSI RC R THE YEAR ENDED JUNE 30, 20(171 -194 - Actual Final Vaniance E udgelled with Final E udgell GAAIP Arriounis 9udgel Basis Adjustmienls GIAAIP Basis CIREIRATING REIN EINL E13 at anges Ion seruices $ 1,307,000 $ (196,184) $ 1,110,816 $ '18,492 $ '1,129,308 Clther - •1,41'1 '1,41'1 - 1,411 total openating nevenues 1,307,000 (194,773) '1,112,227 18,492 1,130,719 CIFIBRATING R} PRI` SES Rensonnel 846,872 3,789 813,083 (123) 842,960 N aterials and seRflces 786,617 7,5� 7 779,070 4,122 783,192 ❑epnecialion - - - 733,130 733,130 Clapital outlay 40,000 7,029 32,971 (32,971) - Debt seniiae 242,708 - 212,708 (242,708) Clonlingency 7'1,958 71,958 - - Iotal openating expenses 1,988,155 90,323 1,897,832 46'1,450 2,359,282 Openaling income (loss) (68.1,155) (104,450) (785,609) (412,958) ('1,228,563) t� ON OARRPn ll` CI RRVRI` l BS (E} REN EMS) Gnanls 35,355 (3) 35,352 35,352 Inveslmenl eannings 7,500 3,366 10,866 10,866 Amort izailion oil debl issuance costs - (2,731) (2,731) InlesesI expense - (135,460) (135,460) Gain (loss) on equipmenl disposilion (797) (797) Iota[ nonoperaling revenues (e;ipenses), net 42,859 3,363 X6,218 (138,988) (92,770) Inaome (loss) before Nanslers (638,30a) (101,087) (739,387) (58'1,946) ('1,321,333) Tnansfenued capital - - - 6,016 6,016 Tnansfens in 604,000 51,419 659,4151 65'1,318 '1,306,737 Tnansfens out (135,000) - (139,000) (1,500,123) (1,635,123) Clt ange in net assels (169,300) 09,668) (218,968) ('1,424,735) (1,643,703) Tolal nel assets - beginning 169,300 60,081 229,381 22,772,73 23,002,115 Tolal nel assets - ending $ $ 10,413 $ 10,413 $ 2,1,3 7,999 $ 21,358,412 -194 - DIESC HUTES C OUNTM, CIREC ON ANNUAL COL NTMI RAIRI Isub-fu r d of Rair $ Expo Entenirld ci] SC HOC ULE OF REVENUES, EXRENSES AND CHANGES IN NEII AISSETS FC R THE YEAR EN080 UNE 3a, MR -10- Actual Final Variance Sudgeled with Final GAAR Arriaunis Budgel Buc gell Basis Adjustmienis CIAAIR Basis OR9RATING RE\ 9NUE18 CII anges Iloraervices $ 1,008,575 $ 94,691 1,103,266 $ (34,22'1) $ '1,069,045 Total openating neNienues 1,008,575 94,691 1,103,266 (34,221) 1,069,045 OR9RATING EXREN :IBS Rensonnel '168,508 524 168,0'4 (2,154) 165,890 Maienials and services 696a 96 728 695,768 (30,171) 665,596 Clontingency - - - - Total openalin9l expenses 865,004 1,252 863,812 (32,326) 831,486 Openating income (loss) '143,511 95,93 239,454 ('1,895) 237,559 NON ORERl1TIN G RM EN l 9S (9XRBN,I9S) Clnanls 46,000 5,450 5'1,456 51,456 Invesimeni eannin9ls 1,500 6,851 8,351 8,351 Total noriopenaling nevenues (expenses), net 47,500 12,307 59,807 59,807 Income (loss) belbne translens 191,01'1 108,250 299,261 ('1,899) 297,366 Tnanaleus out (219,000) - (219,000) (219,000) Change in net assele (17,989) 108,250 80,2611 ('1,895) 78,366 Tcdlal net assets - beginning 27,989 50,547 78,536 (70,393) 8,143 Toialnetassets- ending $ $ 158,797 $ 158,797 $ (71,288) $ 86,509 -10- OBSCHUTES CCUNTYI, OREGON FAIR & BXPCI CONSTRUCTION (sub -funic of Fair 81 Eil Fla Erllerpuise ) SCHEDULE OF REVENUES, BXPENSES AND CHANGES IN NET ASSETS HCIR THE YEAR ENCIECI JUNE 30, 2(1(11 -1 f10- Actual Final Budgetec Variance with (IMIR Amciunts Final Sucgell Budget Basis Acjustments CIAAIP Basis CIRBRATING E} REIN SEES Malenials and services $ 410,884 $ 105,578 $ 305,306 $ 11305,306) $ - (lapilal out1, y 3,577,701 11116,088) 3,693,789 (3,693,789) (lonlingency 65,852 65,852 - lolal openalingl expenses 4,054,437 55,342 3,999,099 (3,999,099) Openating income 111oss) (4,094,437) (55,342) (3,999,099) 3,999,099 NON OREIRMTIN G REIVEN L BS 18XRENEIBS) Loan pnoceeds 1,500,000 123 1,500,123 (1,500,123) Inveslmenl earnings 33,607 75,957 109,564 109,564 lolal nonopenating nevenues lexpenses), net 1,533,607 76,080 '1,609,687 (1,500,123) 109,564 Income 111oss) bellone tua nsllers (2,520,830) 131,422 (2,389,408) 2,498,972 109,564 Tnansflens in 28,137 28,137 1,500,123 1,528,260 Tnansflens out - - (651,318) (651,318) Change in nel assels (2,520,830) 159,559 (2,361,271) 3,347,777 986,506 Total net assets - beginning 2,520,830 91,527 2,612,357 62,931 2,675,288 Tolal nel assets - ending $ - $ 251,086 $ 251,086 $ 3,410,708 $ 3,661,794 -1 f10- DESCHUTBS COUNTY, ORIEGQ N FAIR 81 EXPO C ENI ER RESERVE 119u t -fund of Fair 81 Expo Enterprise) SCHEDULE CIR REVENUES, EXPENSES AND CHANCES IN NOT ASSETS RCIR THE PEAR E NDED JUNE 30, �ICICI71 197- Actual Final Budgelled N ania nce will GAAR Aniaiunlls Rinal Budget Budget Basis Adju: Iments GAAR 6ae is OREIRA-111NG E? REN SE:I Ck pita) outlay $ 600,290 $ 576,196 $ 23,894 $ 123,894) $ Clontingency '160,000 '160,000 - 7otal opeoaling expenses 760,290 736,396 23,894 (23,894) Openaling income Illoss) (760,290) 736,396 (23,894) 23,894 - N CIN ORERFITIN G REIVEN l SS iISMEN98S) Investment eamings '12,000 21,060 33,060 - 33,060 local nonopenating nevenues Iexpensea), net '12,000 21,060 33,060 - 33,060 Income Illoss) bellone tri nstlera (748,290) 757,456 9,166 23,894 33,060 Tianslleis in 235,000 235,000 - .135,000 Change in net assels (5'13,290) 757,456 244,166 23,894 .168,060 Total net assets - beginning 5'13,290 (58,793) 454,497 54,488 508,989 Total net assets - ending $ - $ 698,693 $ 698,663 $ 78,382 $ 777,049 197- DESCHUTES COUNTY, OREGON FAIRGROUNDS DEBT SERVICE FUND Qsub-fu Ind of Rair & Expo Entelrprisej SCHEDULE CIR REVENUES, EXPENSESANO CHANGES IN NET ASSETS FOR THE NEIAR ENDED JUNE 30, 3007 -'198- AIa Iual Final Budgeted %aniance with GAAFI Art aunts Final Budget Buc get Basis Aldjusirr a rills GAAIR Basis CIRERATING REN EN l BS Rnoperq taxes $ 1,975,094 $ 24,5'16 $ 1,999,610 $ '13,983 $ 2,0'13,593 Notal openating nevenues 1,975,094 24,5'16 1,999,610 '13,983 2,0'13,593 ORERATING BD PBN SEMI [let t service 2,086,094 2,086,094 (2,086,094) Notal openating expenses 2,086,094 - 2,086,094 (2,086,094) Operating inaome (loss) ('1'11,000) 24,516 (86,284) 2,100,077 2,013,593 NONOPBRAI-M Cl FRBVBN l B.I (E) RUIN SOO) Im iesiment eannings '11,000 '13,924 24,924 24,942 Amorlizaiion of del i issuanae costs (13.1,206) 4131,206) Inteneat expense (8'15,105) (81!,-105) Notal nonoperating revenues (e)inenses), net 1'1,000 '13,924 24,924 (946,31'1) (921,367) Cit ange in net assels ('100,000) 38,460 (6'1,520) 1,153,766 1,092,226 -1oial net assets beginning 300,000 z 6,584 3z 6,584 (20,505,797) (20,159,2413) 7oial net assets - ending $ 200,000 9 85,0 4 $ 285,0 4 9 (•19,3! 2,03'1) $ (19,066,987) -'198- DESCHUTES COUNTY, CRECON INTERNAL SERVICE FUNDS CCIMBINING SCHEDULE CFR NETASSETS ,U�E30,21001 B" Ill Admirdstratine Information Has Ith Services Services Illnance Legal Pero onnnII Isclmole gy IT Read rve Insurannc9 EEnefill True t latal ASSETS Current as; sits Cast and nam hegnivalent! 9 (2,807 $ 17,2(7 9 175,17 :I :7,7:3 $ E1,47( 111,91E 9 18,1131 $ 944,453 17,781,171 $1,711,101 Jr,sitments,phis aaruedInterest 187,065 51,4:8 971,868 17,571 183,099 341,246 Ill 1,821,604 8,045,491 11,114,831 Accaunhi receho le 12,943 19,505 16,331 1,1115 14,671 41,234 690 8,979 38,991 To talcurrenlasmets 202,815 61,695 713,421 110,294 144,971 461,1117 102,130 2,166,747 10,715,741 14,818,1f4 Nomaurre nt am se is: 77,191 9,316 16,127 Capital ass Its: 110,169 41.894 125,224 13,716 59,190 171,312 31,7:11 - 600; 3:1 Capital assets net of accumulate date d depn ciatiom: 110,161 1:18.045 125,224 13,716 59,110 188.718 31,7:11 686,159 I and improvements 99,101 - - - - - - 39,333 - 98,931 EQuhpmentand vehicles 118,14: 115,830 19,979 110,192 - 400,541 To tal non current as a e to 217,(41 - 115,830 - - 19,979 110,1 E2 39,333 - 599,0711 Total assets 410,457 18,695 819,151 110,194 144,571 477,141 272.422 2,:011,080 10,795,749 11,4,14,861 LIAR ILI7IES Current list ilil'es Aaimint! pa)latle 114,894 15,505 3,684 1,1115 14,671 4,234 - 41,818 43 196,181 Acnruoclelairms pa:lable - - 1,161,779 9E 6,631 1,748.41:1 Tatf l uurent list ililies 114,894 19,505 3,6&I 1,1115 14,671 41,234 11011,613 9E 6,680 1,9,14,(91 Noea1m tliabilities Aa rued n rm e 1 e alth !ns ura ni a 77,191 9,316 16,127 Aa run dcompeneated Isane 110,169 41.894 125,224 13,716 59,190 171,312 31,7:11 - 600; 3:1 Tc tat norlurtentIla tilities 110,161 1:18.045 125,224 13,716 59,110 188.718 31,7:11 686,159 To to l list !title s :114,851 119,590 128 01 16,141 69,8:11 190,902 1,931,334 9(6,889 3,631;15:1 NET A8 S ITS Imves to cl in cal l assets, met of related debt :117,641 - 115,E 30 - - 19,919 170,:9: - - 519,141 Unrestdctei1 37,964 (116,195) 1E4,113 13,993 174.713 270,200 102,131 367,74E E,169A61 11,293,461 Totalret assets 9 :195,(01 $ (I E,155) $ 101,343 1 13,993 $ 17,1,713 280,119 1 272,42: $ 367,746 1 E,769,061 111,813,100 -1 �G- DESCIHUTEISl CC UN TY, CIREIGCN INTERNAL SBRUICB FUNDS COMBINING SCHEDULE OF REVENUES, EXRENSES AND CHANCES IN NOT ASSETS ROR THB NHAR ENDED JUt E 30, 000 -oao- Building Adminlstralhm Information Ilsalttl Servlees Services Rlnenee Legal Personnel le elnology 19 Raserie Insurance EenefiU Trust Total OPERATING REVENUES (it argesfor services :I 1,874,39E 9 539,809 $1,:198,98,1 $ 819,212 ;1 707,379 91,771,618 :I 92:1,040 82,133,672 919,590,929 $21,647,143 Miseellaneeus Total of en ling revenues 1,E 7,1,39E 539,809 1,798,98,1 819,212 707,379 1,771,61E 929,040 2,133,672 19,590,929 21,642,143 08 3RAI ING EXPENSE; 8enosnel 1,367,834 5a 9,9811 76:1,600 038,679 479,590 1,978,331 - 34,1,571 E0,908 9,794,156 Materials and sr rvicas 689,980 99,921 967,999 59,811 210,394 334,480 31,3111 2,988,306 9,138,933 11,3111,741 0Epredation 49,503 27,059 - 17,390 57,119 687 1,17,740 To nal of era ling i npE neee :1,103,297 1109,90!1 1,097,254 089,486 689,9,14 1 28,181 99,513 2 31,544 5,119,439 11,23(1,177 Operating Incomi (lose) (2:IE,939) (70,301) 201,33a (74,274) :11,431 (158,593) 128,497 (797,872) 3;100,790 3,492,066 NONOPERATING n BVENUES (EXP9t IE 9E ) Inveetmeatearrings 9,975 2,934 21,080 8,891 19,433 :18,517 3,692 113,490 142,27,1 64E,706 n eats 17,195 - - - - - - - - 17,325 IntE rest r xl ease - - - - - - (9,035) - - (9,039) WE rfnnd transfer of a seals (94,142) - - - - - - - - (94,142) Gain(Lass) an ilisE osilion of cal its la sets - - - (9,290) 4 (2,346) Total eanarerating revennEs(enpensEs), net (10,842) 2,9 3,1 21,010 8,891 12;133 24,2117 (2,3,17) 113,454 44:1,274 514,104 Income (lo se) br fore lrn nsfE n (219,781) (67,370) 931,410 (69,493) 33,104 (132,:IE 6) 1:14,110 (684,418) 3,141,064 3,916,170 Tai nsfs ni in 270,1171 16,439 50,500 510,0(10 8,19,101 Cl ang a in net a ssets (1E,110) (90E31) 231,4111 (69,493) 33,104 (79,7E 6) 1:14,110 (184,418) 3,841,0114 3,835,971 Total net assets - beginning 274,912 (15,520) 469,933 119,176 140,8E9 311,905 118,312 592,104 5,921,041 7,977,23:1 To tat n e t ease In - ending 8 299,1112 I 8 (611,E 59) :1 700,3,13 8 53,993 8 174,793 8 210,179 8 272,422 8 317,746 8 9,761,0119 :111,813,901 -oao- DESICHUIESI CICUNTY, OREGON INTERNAL SERVICE BUNDS COMBINING SCHBDUL E OF CASE FLOAEI HCIR THE NE AS ENDED A NE ,Ia, AC107 CASH BLOV 18 FROM CAR ITAI AND RBLATBD RINANCIP IG ACTIN TITINS P, uol see of capital a s s ets Prinsipa I pa ii I on capital clot t Interest Iain an a pital debt t lelasl pronidei pismcl)ty capital a nd ralated lmanaing acl'nilies CASH RLOVIS FROM it IN IESTING ACTIVITIES Sale (purct ms a) ai inve sN sets Interest tletcast prmiided(usad)t,linvenlingacl'nil'es Net increase(decreasa) in cash and a El equivalents Balinese - t egloning of year Balances -end of)ear Reca inailial'an of ape rat's gin ooma (lass) to net cast p ro vicla d (us et ) b)1 ape rating act', iil'e s: Ope refs g tncom m (la ss) Adjnstma in is to re oon cite opera I'ng inca ime to set cast p imiclecl (use, ) b) ape rating aclinitlin: Dep real hi tic in wipe no Change in as eels a nil list il'dies Race iso t Is s, n e t 8 re p a id a xpen sea Accaunts a 711 a ther p a)1a t le'a Na t cam h F ra viola d (us (i I ) a pe ra I'm g a cfnil'e a - Building Administrative - - - In formalist - - Heald • - Se rviaes Servlees Iinance lege[ Iernannel [cat ndogy I7 Reserve Ins unman Bet elts Trust Total CASH BLOWS FROM OPERATING AO 7IVITINS (5,040) (9,040) (.9.5;171) F eceipts fro m mus to me n 0 1,111,599 $ 579,E 1: $ 1,243,062 S 815,71: 9 707,:171; 9 1,1711,688 $ 272,101E 9 2,1,18,709 912,912,811 $11,891,9718 Payn on to to emllgp e s (1,:;1,690) (473 13) (7147,822) (E,1 1,819) (471,4211) (1„171;;112) - (:99,141) (299,829) (9,877490) Pa)lmentsla uplpliers (121,472) (89.1 (286,:15) (11,854) (11 021,510) f: U181 (2,441,821) (9,4,18,728) (110.1168.861) Nelasl pro, iii lei I(used) l y opera ling aathiltles (11;1,573) 76,610 219,7119 (18;158) 27,121 (1211,31,1) 183,612 (E 12,864) 3,714.168 2,1,19:120 CASH RLOVIS FROM NONCAPITAI FINANCING ACTIVITIES 142,78E 511 1011 111,696 163,215 73,21E 1f,146 101,1(,1 2:,684 493,115 Rents 11,315 - - 11,992 - - - - - 11,:29 Tra naffs rs in 17111,811 16,4:5 - - - 51,500 - 510,00E - 81 g,808 Tra nsfors cut (£4,142) - - - - - (94,141) Ilii prom: lc d till noncapital lmanaing ai dies 1C1,054 16,475 11,431 9 (158,95:) - 58,500 $:1,411 190 580,000 - 312,989 CASH BLOV 18 FROM CAR ITAI AND RBLATBD RINANCIP IG ACTIN TITINS P, uol see of capital a s s ets Prinsipa I pa ii I on capital clot t Interest Iain an a pital debt t lelasl pronidei pismcl)ty capital a nd ralated lmanaing acl'nilies CASH RLOVIS FROM it IN IESTING ACTIVITIES Sale (purct ms a) ai inve sN sets Interest tletcast prmiided(usad)t,linvenlingacl'nil'es Net increase(decreasa) in cash and a El equivalents Balinese - t egloning of year Balances -end of)ear Reca inailial'an of ape rat's gin ooma (lass) to net cast p ro vicla d (us et ) b)1 ape rating act', iil'e s: Ope refs g tncom m (la ss) Adjnstma in is to re oon cite opera I'ng inca ime to set cast p imiclecl (use, ) b) ape rating aclinitlin: Dep real hi tic in wipe no Change in as eels a nil list il'dies Race iso t Is s, n e t 8 re p a id a xpen sea Accaunts a 711 a ther p a)1a t le'a Na t cam h F ra viola d (us (i I ) a pe ra I'm g a cfnil'e a - - (79,:1571) - - - (E 8,791) - - (18,348) • - - - - - (119,519) - - (119,919) (5,040) (9,040) (.9.5;171) (16:1,390) (242,901) (37,:111) (24,705) (49,:;7) 94,011 18.549 161,121 1,690 513,7118 (1,014,443) (E IIE,191) 1,848 2,396 72,614 7;14 10.879 21,158 1,772 911091 343,791 ;4SA75 (2:,12:) (211,349) (76,943) 181,885 28,828 187,114 :.412 605,11E (781,156) 142,78E 511 1011 111,696 163,215 73,21E 1f,146 101,1(,1 2:,684 493,115 2,573,614 3,4111,191 :API 511 11,992 4,.'14 9,130 12111 1,987 11,1:1f 117,611£ 210.017 9 61,101 0 11,267 II 115,217 $ 17.7112 $ 81,476 9 11:,911 9 21,611 $ 544,412 $ 2,781,21: S 3,71: 1,81: 9 (22f,929) 9 (78,304) II 201,370 $ (14:14) $ 11,431 9 (158,95:) 9 1211;197 $ (797,812) $:1,411 190 92,422,0116 4:,: 0: - 21,095 - - 11,750 51,165 647 - 147,1,110 (1,159) - (11,971) - - - - 15,0:3 92,512 515 69,871 98,91,1 111,211 (4,182) 6,2!19 2,829 169,508 (228,E 12) 178,645 9 (119,92:) 9 21 J111 S 1211,775 $ (18,496) $ 17,118 1 (178,:74) 9 18:,672 1 (612,664) $:,274,110 $2,749,416 -201- DIESCHUTES COUNTY, OREGON BUILDING SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS RC R THE YEP R ENDED ,i UNE 210, 20(171 -302- Actual Final Budgetec Vaniance Ailh CIAAIR Amounts Final Buc gell Buc gell Basis Ac justmients CIAAIP Basis CIRBRATING RM BNL USI Cit anges tloa serviices $ 1,858,770 $ 15,588 $ '1,874,358 9 $ '1,871,358 total openaling nevenues 1,858,770 15,588 1,874,358 - 1,871,358 (IRERATING 9} PON SEES Rensonnel 1,375,034 17,341 1,357,690 10,114Z 1,367,834 N aterials and 3erviices 789,128 68,931 610,'197 19,763 689,960 Dell necia lion - - - 15,503 45,503 Capital oullay 282,508 58,595 113,905 1113,905) - Contingenay 159 159 - - -Notal openating expenses 2,286,821 119,029 2,111,792 (38,495) 2,103,297 Operating inaome Iloss) (428,05'1) '168,617 (267,431) 38,495 (228,939) NONOPORMIN CI ROV9t` L EEI IIE> REN EI9EI) Imiestmenl eannings 7,000 2,975 9,975 - 9,975 Rents 14,180 3,'145 17,325 17,325 Inter and transilen oil assets - (91,'142) (94,142) -Rolan nonoperating revemies ilem[Ienses), net 21,180 6,120 27,300 (91,'142) (66,842) Inaome(loss)beEoretnansEers 1406,871) '166,737 (240,134) 1155,647) 1295,78.1) lnansfe ns in 276,871 276,871 - 276,87'1 Clt ange in net assets 1138,000) '166,737 36,737 155,647) 1'18,9'10) total net assets - beg inning 130,000 (18,611) '1 11,389 '163,123 274,512 latalnetassels- ending $ $ '148,126 $ '148,'126 $ '107,476 $ 255,602 -302- D ESC HUTES C C UNTYI, OREGC N P DMINISTRATIVE SERVICES SCHEDULE OF REVENUES, 9XPENSES AND CHANGE: IN NET AS: ETS FICIR THE YEP RI ENDED JUNE 30, 2(IC171 403- Actual Final E udgelled Variance with CIAAIP Amounts Final E udge9 E udgel 13 as is Adjuslmienis GAPIP Basis CIR9R/1'nING REQ 9NU 99 Clt angel fon services $ 539,593 $ 12 $ 539,60: $ - $ 539,605 Total openaling revenues 539,593 12 539,605 539,605 ClFISRA111NG E) RUIN 9E9 Rensonnel 26,915 2,963 422,952 86,037 509,989 L ateria Is and services 120,513 30,593 99,920 - 99,920 Clapital outlay 100 -100 - - Clontingency 4,000 4,000 Notal openaling expenses 56.1,528 3],656 523,872 86,037 609,909 Openating income (lossl (2.1,935) 3],668 15,733 (86,037) (70,304) NOINOR9RATII` G R9V9P U 9S (EXREIN 99S) Investment ea anings 508 2,43 2,93 - 2,934 Notal nonopenating nevenues (expenses), net 500 2,43 2,93' 2,934 Income(lossl tetretnansfers (2'1,431; 8,102 18,667 (86,037) (67,3701 Tnansfens in '16,435 16,435 - '16,435 Clhange in net assets (5,000) 0,'102 35,'102 1186,037) 450,9351 Total net assets - beginning 5,000 13,089 18,089 (3� ,009) ('15,920) Total net assets -ending $ - $ 53,191 $ 53,191 $ 4120,046) $ (66,855) 403- DESCHUTBS COUNTY, ORIEGC N RINAINC E SCHEDULE C R REVENUES, EXPENSES AND CHAINC ES IN NET ASSETS FICIN THE 1 EAR ENDED JUNE 30, 3CICI7 -204- Acilual Final Budgeled Vaniance wi4h GAAR Almciunils Final Budget Budget Basis Adjusilments GAAR Basis CIRE3RATING RRA BNL 99 at aiges tlon services $ 1,052,503 $ '189,743 $ 1,242,246 $ 16,338 $ 1,258,584 Total openaling nevenues '1,052,503 '189,743 1,242,246 16,338 1,258,584 CIRERATING E) PRt` SEES Rera onnel 751,498 3,875 747,623 1 � ,977 762,68 0 h aterials and services 339,213 78,952 260,661 6,938 267,599 ❑epnecialion - - - 27,855 27,095 Capital outlay 72,500 26,005 46,495 (46,495) - Contingency '126,867 126,867 Notal openaiing expenses 1,290,078 235,299 1,054,779 2,475 1,057,254 Openaling inaome (loss) (237,575) 425,042 187,467 '13,863 20'1,330 NONOPE RATIls GI ROVR1` 1.9.1 (E) RE IS 9E;1) Inveslmenl earnings 10,000 '19,080 29,080 - 29,080 Gain (loss) on equipment disposition - - - - lbtal nonoperating revenues (e)illenses), net 10,000 '19,080 29,080 - 29,080 at ange in net assets (227,975) 444,122 7'16,547 '13,863 230,418 Total net assets - beg inning 287,975 209,742 497,3017 (27,384) ' 69,933 Total net assets - ending $ 60,000 $ 653,864 $ 7'13,864 $ ('13,52'1) $ 700,3 3 -204- DESCHUTES COUNTY, ORIEGC N LOGIAIL SCHEDULE CIR REVENUES, EXPONSES AND CHANGES IN NOT ASSETS AICIR THE l EAR ENDED JUNE 30, 9CICI71 -305- Acllual Final Budgeted Vauiance will h GAAR Arnaunls Final Budget Budget Basis Adjusllments GAAR Basis CIRBRATING REN Sh l BS Cit mages toii services $ 61',960 $ 252 $ 615,212 $ $ 615,212 Miscellaneous - - - - 'Iotal opemaling revenues 61',960 252 615,212 - 6'15,212 CIRERATING BDP9hSEES Rersonnel 651,954 10,139 641,815 (5,'140) 636,675 N aterials and services 57,928 6,874 51,054 1,757 52,811 Capital outlay 1,900 '143 1,757 II1,757) - Contingenay 10,178 10,178 - - -Notal operating expenses 721,960 27,3 34 694,626 (5,'140) 689,486 Operating income Qloss) ('107,000) 27,586 (79,414) 5,140 (74,274) NONOPHRAMIN Cl ROV9h L B,I IIE} RIP SIE:I) Investment earnings 2,000 6,851 8,851 - 8,851 Notal nonoperating revenues i1wipenses), net 2,000 6,851 8,851 8,851 CII ange in net assets ('105,000) 34,137 (70,563) 5,'140 (65,423) Total net assets - beg inning '125,000 50,751 175,751 (56,3 75) 119,376 Total net assets - ending $ 20,000 $ 85,188 $ 105,188 31 (51,235) $ 53,953 -305- DESC HUTES C OUNTM, CIREG ON RERSONNEL SCIHOCULE OF REVENUES, EXRENSES ANC CHANGES IN NET ASSETS FOR THE YEAR ENDED,, UNE 2Ia, 2007 -20EI•- Actual Final Budgeted Vaniance with CIAAIR Amiounts Final Budge9 Buc gall Bas is Adjustments CIAAP Basis CIRBRA-nING RB BNU BS Cit ages Ibu services $ 700,207 $ 7,168 $ 707,375 $ $ 707,375 Notal operating neve nues 700,207 7,168 707,375 707,375 CIRERATING E} RIP SEES Rerisonnel 520,576 49,149 471,427 4,163 475,590 N aterials and services 315,055 104,701 210,35' - 210,354 Clapital outlay 100 '100 - - Contingency :1,476 5'1,476 -Ictal openating expenses 887,207 201,426 681,781 4,163 685,944 Operating inaome (loss) (187,000) 212,59 21,594 (4,163) 21,431 NONOPBRAW Cl ROVED l BS (E) REIN 38S) Investment eannings 7,000 5,433 12,433 �12 1 331 33 -notal nonoperating revenues (e)ipenses ), net 7,000 5,433 12,433 12,' 33 CII ange in net assels 4180,000) 218,027 38,027 (4,163) 33,864 Total nal assels -beginning 180,000 (2,100) '177,900 (37,011) 140,889 7aial net assels - ending $ $ 2'15,927 $ 215,927 $ (41,174) $ 174,753 -20EI•- DESCHUMS COUNTY, OREGON INRCIRIMATICIN TECHNOLOGY SCHEDULE CIF REVENUES, EXPE NSES AND CHANC ES IN NET ASSETS RCB IH9119AR 9NDED JUNO 30, ,0CICI7 -2ICI7- Actual Final Budgetec Variance with GAAR Amiaunts Final Budget Budget Basis Adjustrrienlls GAAR Basis CIFIBR4TING RE � ENL E 9 Cit angel Eon s eruices 9 1,770,723 $ 885 $ 1,771,608 $ $ 1,771,608 Natal openating nevenues 1,770,723 885 1,771,608 1,771,608 (IRER4TING E) PE P SES Rensonnel '1,676,63 '101,223 1,575,411 920 1,576,33'1 N alenia 1, and s eruices 373,489 51,455 322,034 '12,446 334,180 ❑epneciaiion 17,350 '17,350 Clapital outlay 23,600 11,154 12,446 (12,446) - Cloalingency 200,300 200,300 - - -lotal openating expen, es 2,274,023 36z,'132 '1,909,891 18,270 1,928,161 Openaling income (loss) (503,300) 365,0'17 ('138,283) (18,270) (156,553) NONOPEIRAW G ROVE P LES (E) REP SE;1) Investment eannings 10,000 16,517 26,517 26,517 Gain (loss) on e9luipment disposition - - (2,250) (2,290) -Notal nonoperating nevenues (e)ipenses ), net 10,000 16,5'17 26,5'17 (2,250) 24,267 Income (loss) t efore tnansleu (493,300) 381,535 ('1'11,766) (20,920) (132,286) Tnansfens in 56,500 - 56,900 - 56,500 CII ange in net assets (436,800) 381,535 (55,266) (20,520) (75,786) Tolal nel assets - beglinning 436,800 75,395 5'12,195 ('150,230) 361,969 Tolal nel assets - ending $ - $ 456,929 $ 456,929 $ (170,750) $ 286,179 -2ICI7- DBSCHUTES COUNTM, OREGON IT ROSERVE SC HEDULE OF REVENUES, EXPEN SES AN d CHPINGES IN N ET ASSETS RCIR THE 11 EA R ENDED J UNE 30, 20(171 -2IQ8- Actual Final Budgeted Variance with CIAAIR Amiuunts Final Budged Sudge9 Basis Adjustmienis CIAAIP Basis ORBRATING RBh BNL 09 CII ange s tbn s e rvices $ 222,000 $ - $ 222,000 $ $ 222,000 Iota]openating neve nues 272,000 222,000 222,000 CIRBRATING E} RBP 9E9 Matenials and services 95,150 25,'150 30,000 8,378 38,378 Clepneaiation - - - 57,165 57,165 Clapital outlay 74,529 27,356 z 7,169 (17,169) - Debt serviae 126,'l�0 1,581 124,559 (124,559) Clontingency 17,349 X7,349 - Iotal openating expenses 303,16' 10'1,436 201,728 (106,185) 95,543 Openaling income (loss) (8-1,16' 10'1,436 20,272 106,185 '126,457 NONORBRAIIP Cl ROVBP L BS (E} REQ 989) Investment eamings 1,500 1,'192 2,692 - 2,692 In tenest expense - (9,039) (5,039) Notal nonoperating revenues (e) penses), net 1,500 1,'192 2,692 (9,039) (2,347) CII ange in net assels (79,66) '102,628 22,96 101,146 '124,110 Total net assets - beginning 79,66 (498) 79,166 69,146 '148,312 Total net assets - ending $ - $ '102,130 $ '102,130 $ 170,292 $ 272,122 -2IQ8- CESCHUTES COUNTY, OROGON INSURANCE SCHEDULE OR REVENUES, EXPENSES AIN[] CHANCES IN NET ASSETS FOR THE YEAR ENDED, UNE 3C1, 2ICI07 -2CIg- Aclual Final Budgetec Variance with CIAAIP Amounts Final Budgell Budget Basis Adjustments CIAAP Basis ORBRAIIING RB BNL 99 Cit angesfor aervices $ 1,946,051 $ 187,621 2,133,672 $ $ 2,133,672 Miscellaneous 50a (500) - -Iotalopenating nevenues 1,946,551 187,121 2,'133,672 2,-133,672 CIRERATING D RON 9E9 Rensonnel 431,280 71,533 359,747 (15,176) 344,571 N atenials and services 2,487,513 '107,862 2,379,651 206,655 2,586,306 Clepneciation - - - 667 667 Clapital outlay 111,500 113,500 - - Conlingency 1,715,891 '1,715,891 -total openaling expenses 4,748,184 2,008,786 2,739,398 192,146 2,931,543 Openating income (loss) (2,801,633) 2,195,907 (605,726) (192,946) 1797,87'1) N. OI\ OP9RA71N Cl RBV9N L BS (E} R9N 9E9) Loan repayment 119,520 (1) 9'19,999 1.119,5'19) - Investment eannings 41,786 71,664 9'13,450 1,13,450 Gain 11loss) on equipment disposition 4 4 Notal nonoperating revenues (expenses), net 161,306 71,063 232,969 (9'19,515) 1'13,494 Inaome (loss) beflone lnansflens (2,640,327) 2,267,970 (372,757) (3'11,661) (684,4'17) 7nansfens in 500,000 - 500,000 - 500,000 (lhange in net assets (2,140,327) 2,767,570 127,243 1391,66'1) 11184,417) -1olal net assets - beginning 2,140,327 94,338 2,234,665 (1,682,501) 552,164 -Notal net assets - ending $ - $ 2,36'1,908 $ 2,36'1,908 $ (1,994,162) $ 30 7,P 7 -2CIg- 0 ESC HUTES C OUNTY, C REG ON HEALTH BENERITS TRUST SC HBCIULE OF REVENUES, EXRENSES AND CHANGES IN NET ASSETS FCIR THE YEAR END9D ,, UNE :I4, 2003 -210- Actual Final Budge'led Variiancewilh GAAR Amiounls Final Budgel Budgell Basis Adjustmienls CIAAIP Basis OFIBRATING RE%ONUEI9 Clharge s fou services $ '11,848,000 $ 672,229 $ 12,520,229 $ $ 12,520,229 Misaellaneous - - - -1olal openatingl revenues '11,848,000 672,229 '12,520,229 12,520,229 CIRERAITING E} AE t 9E;1 Aersonnel 134,582 X5,855 88,727 (8,221) 80,506 tv alerials and services 11,500,400 2,2'2,'148 9,258,252 (219,319) 9,038,933 Capital outlay 100 '100 - - Conlingenay 7,262,918 7,262,918 - - llotal openating expenses 18,818,000 9,551,021 9,3'6,979 (227,540) 9,119,439 Operaling income (loss) (7,050,000) '10,223,250 3,173,250 227,540 3,400,790 NONOPEIRAI-M G FIE VE 1` L Bcl (E} RD ElEEI) Imieslmenl eannings 250,000 '192,27� 442,27 442,274 Notal nonoperaling revenues (expenses), net 250,000 192,27e 442,27e 442,274 Cit ange in net assets (6,800,000) 10,415,524 3,615,52 227,540 3,843,064 -1alal not assets - beginning 6,800,000 340,178 7,140,178 (1,2V,177) 5,926,00'1 -1alal net assets - ending $ $ 10,755,702 $ 10,755,702 $ (986,637) $ 9,769,065 -210- CA RITAU ASSETS USBD IN TF E C RBRA'HIC N OF GOVBRNMBNTAL FUNDS DESICHU 188 CIC U NTY, OREGON CAIRITAL AISSETS USED IN THE OPERATION CIR GOVERNMENTAL FUNDS COMRAIRATIVE SC HOWLS BY SOURCE' J UNE cla, 20(PI P ND 200EI C averrimenial fu ric s aapillal assess: 11 and Land impravemernls Clonslru ctiari in p1rogness Infnasiru atu ne Buildings aric impIrmemerits E(lu ipmerii and vehiclEis Tatal go%arnmenilal ilunds aaclital assets Imesimerits iri go%ernmen'lal fundi capital assets Iiy sou nae: C enieral fu ric SpEicial nevem a lune Clapiilal pngjecils fu ric Tolal goverrimenlal lune s aaplital wisels 2(1(171 :1(1(181 $ 11,15E1,507 '1,63'1,742 '150,757 5(1,93(1,871 EI(1,87(1,62a 2,0,790,630 $ 1 CI,� 9CI,EI171 3,f1'I'I,� 99 clCl�l,cl9� 4 9,96CI,� 4 4 auncuicia 21,4 E18,211 $ 1 � 9,54 ,'14(I $14 a,CI 9,9x4 $ 1,45'1,88,-1 -21i,594,624 AC1,499,634 $149,5�4,1�CI 1 This cicihedulEi prEisernls anly II -a capilal asset/ balariaes rEdatEic Vo gavenrirnEirital furic a. Acaorc ingly, the cacliial assets rEiclar ed in in'lennal servicEi fu nd:i arEi e) aluc Esc from Vh e above amou rets. GerlEmally, the capilal assets of inlernal service lunc s ane incdudec as govennmenial actin iiie:i in thEi slalernEirit of nei assEit:i. -013- $ 1'1,'194,936 68,881, 129 E11, 149,099 $142,CIa9,924 DIESCHUTBS COUNTY, OREGON CIAIPIIIAL ASIE ElIS USED IN THE CIPERAMION OF GOVERN MON TAL RANDS S CH EDU LE BY FU N CITION AN 11 ACTIVITY ,I DUNE 30, XICIA It is s chedule presents on ly tt a capita I asset t alanee s relate cl to governmental funds. Flacordinglly, tt a capital assets reported in internal serviae Rinds are wichOnd from the above amounts. Gleneralyl, the capital assets of internal serviae funds are included as governmentalactivitiesin tta staters en t a f net ass ets. -214- Land 91111dings 81 Equipment Qons0nwtlon FunclionandActivity Land Impnovemenls Impnovemenils AtVehicle a Intiastruatune InPnognesa lotal General glavernment - 9 48,838 9 - 9 1111,373 $ $ - $ 163,211 General serviaes 7,366,592 1,982,919 29,892,211 2; 189,564 107,959 111,175,241 9cluaation - - - Count� roads 1,984,291 1192,400 2,872,617 7,981,690 50,930,871 - 83,991,869 HiitlicAratectian 973,736 1,112,970 23,884,661 11!199,015 - 44,887 37,791,184 Health and vielfare 834,888 96,615 '1,731,138 799,994 6,422,635 lotalglouernmental fun dscaliitalassets $ 11,159,507 9 3,833,742 9 68,870,627 9 22,798,636 $ 50,938,871 $ 152,797 $ 149,544,1411 It is s chedule presents on ly tt a capita I asset t alanee s relate cl to governmental funds. Flacordinglly, tt a capital assets reported in internal serviae Rinds are wichOnd from the above amounts. Gleneralyl, the capital assets of internal serviae funds are included as governmentalactivitiesin tta staters en t a f net ass ets. -214- DBSCHUTES COUNTY, ORBGCN SICHE13ULE CIR CHANGOS1 BY RUNCTION AN 13 ACTIVITY FOR THE YEAR 9NCIECI , UNE 30, 2007 Runicil!on anc Activity GEineral c avEirnmeni GEineral sEiruices 9ducaiian Cauniy roads Flublic pncdEiciian F ealth and welfare llctlal c avEmnmEintal funds capital assEds Gwerrmein>lal $ 'I E13,212 (EI51,71Ek 1 Fu nic s Caiplitail 17EI,Ei917) 63,%1,808 Assiela 0607 06,1071 July 1, 2006 Addillions Reclasis $ 14'1,:18EI $ - $ 2'1,926 391,8'18,.131 1,510,908 (83,1341 :18,936,f1429,11711,993 (37,8301 371,19,727 1,160,180 93,2591 6,383,838 38,71917 $1�2,0,19,�124 $I 8,281,02 $ (46,379) This schedule presEmis anly thEi capital assert balancEis nEdakid is gaveimmEinlal funds. Plccardinc ISI, the capital assEds repcirEid in inkinnal sEirvicEi funds anEi excluded kim the abcive amciunis. Genenally, the capital assEits of inlennal sEi vicEi funds ane included as gavemnlEmlal aciivilies in thEi statement of nei assEtls. -2'15- Gov emmmerta t Rurids (laiplilail 06407 Assets $I - $ 'I E13,212 (EI51,71Ek 1 41,'179,2 'I 17EI,Ei917) 63,%1,808 11,1167,988) 37,7191,184 - 0,42:1,835 $ (110,429) $ 1491,94 ,'140 OTHER RINANCIAL SCHEDULES DESCHUTBS COUNTY SCIHEDULE OF F RCIPERTM TAXES TRANSACTIONS - ALL CICIUNTM TAXES FGR THS "d BAR ENDED JUNE] 30, 3CICI71 Beginning Balanice Tax Year avid FN s"ICICIA Levy Ad,justmeniils Priar $ '19,219 31 1,-1,6191 F Y '15199 4 ,cla7 11,05151 FIY Mao 1,823 15.161 F Y Mal 24 ,EIEI4 11,1181 FY ano 41,823 11,99'11 RY ,icim 212,610 12,(1871 RY ,icia4 964 ,(120 m,.-Ia0j RY ,icm 1,126,015 Ill 3,116j FRY 2C106 4,089,216 1133,943; FRY 2001 2.14,41 CI,4 EM 1179,2E1'l j TOTALS $ 0210,498,4 '19 1849,1 E161 Oltter Diairit L liana: IndEinest Eiarnied on u risEigrEigaiec ia) ea TOTAU CASH COLLOCTIOINS ScmmariaEic t Fund Type General Fu rid IIFlecial REiveriue Furida DElt I Servide F uric a FlnoFlnielary Ruricci Agericy RL m s 11 i14,90(1,<<13) 201,084,229 -a'19- 194,x64 91 201,218,293 Taxes Receivable June 3(I, 2CICI7 $ 3,15,-1 'I,901 3,EI99 14 ,ml -14 ,EI9EI 99,EI'l EI 'I 99,1 'ICI 518,264 '1,2;1a,838 6,031,CI49 $ 8,088,801 91 E151'1,99a 5194,5(11 1'18,0EIE1 80,3cIEI E1,24 3,74 a 91 EI,a88,6a'1 Turnovers from Irilercist IDiscouniil) Cau pity Treasureir gl '11,2971 91 -ICI,-169 1,489 3, 19z '1,�118 9,83(1 5,584 14,448 '10,549 3'1,12;1 51,11'1 I(II,Cl'lEl 95,414 49'1,'172 '101,791 696, 926 '18EL,'143 3,OC171,Cl7EI 14,961,019) 2102,62171,C173 11 i14,90(1,<<13) 201,084,229 -a'19- 194,x64 91 201,218,293 Taxes Receivable June 3(I, 2CICI7 $ 3,15,-1 'I,901 3,EI99 14 ,ml -14 ,EI9EI 99,EI'l EI 'I 99,1 'ICI 518,264 '1,2;1a,838 6,031,CI49 $ 8,088,801 91 E151'1,99a 5194,5(11 1'18,0EIE1 80,3cIEI E1,24 3,74 a 91 EI,a88,6a'1 STATISTICAU SECTION STATISTICAU SECIlI1O N CC NTEN IISI Thlki p art of Dlesichluiles Counily's silatisticaA compreherisive ar,inuaJ finar,iciall rep ort preseruls detailed informallion as a corulext for undersulanding what ilhe informail,ion in the financial staterveriils, node aisclosures, and regluirea suppAemeriilaryl information says about ilhe Countyl's overall healilh. Rages Financialllrends................................................................................................................................ .9125-229 These XlhEiduiles contain llrend intarmation to hEup ilhEi readEir unden:iiland haw ilhe Cou nilyl's financial p Eirformance and we/Pbeing hav a chang Eid civeri time. RevenueCapaciity...............................................................................................................................9130-235 TYiese slcihEiduiles contain inlorvriailion ilo help the risaaer asaEiasi the Countyl'a most significarnl locial revenue ';IOUWEI, the prigi enyl flax Cebt Capaciity..................................................................................................................................... .9136-243 TWese siahedubs present intarmallion to help ilhe reader asisess ilhe affardabililly of the Countyl'a cu►vienil ievels of ouilsilanding aebil ana ilhe Counilyl's abiffily to isisuEl addhional aebil in MEI future. C em c g raphic and Econc m la Ink rm ation.........................................................................................2144-245 TWese sichedubs offer demographic and ecionomic indicatcirsi to h8lp IIhe /Leader underalland the environmenil within which ilhe Claurnly's financial acitivifles taka place. OperatingInfc rm ation........................................................................................................................2146-248 These sichedubs contain aarvice and infrastrucilure aata ilo help the reaaer undarL,;Uland how the inlormailion in ilhe Counilyl's f nanciail report relataa to ilhe services the County Prov idea and the activities ill performs. Sources: Uale,�s cdlhermise notEc, ME informaticir in ME se salieduie,� is derivEc from llhe ciamprehem iv a annual finar sial re poris for ilhe re levar E year. ME Cciu r ty implemE r tE d C AS B SIladE mE nt 34 it 2003; scll E du,les prE s en lir g gciv err mE r E-widE informaticir inck de informaticir bE 51ir r it g in Mall year. DESCHUTES COUNTY, OR13GON NOT ASSETS BY COMPCINENT, LAST FIVE FISCAL YEARS (slciciruail baais cdl acciounilingj Fiscal Yean 2083 2004 2085 2006 2087 aoveimmental activities $ 8, 03,452 $ '12,500,715 $ '12,364,858 $ -12,336,7'14 $ '12,97'1,45 Restricted - E197,205 Invested in aapital assets, net oil related debt $ '16,778,521 $ 21,977,138 $ 40,512,76'1 $ 42,869,115 $ 48,£187,100 Restricled '14,6 9,031 2-1,E135,161 '15,300,732 2,215,67'1 2,292,308 Unuesinicted '16,202,7£10 '18,362,189 33,978,2E I'1 52,915 '14 60,017,1£14 Total governmental activities net assets $ 47,630,332 $ 62,174,488 9 8I9,7� 1,774 $ 98,000,150 $'1'11,206,591 Business -type activities Invested in ca pital assets, net of related debl $ 8, 03,452 $ '12,500,715 $ '12,364,858 $ -12,336,7'14 $ '12,97'1,45 Restricted - E197,205 3,822,723 7,004,402 U nrestuicted 4,154,503 3,386,57' 5,180,223 5,951,233 5,320,036 Total business-t)1Ae activilies net assets $ '12,557,955 $ '15,887,289 $ '18,<<22E16 $ 22,110,670 $ 25,2 5,892 Prima ry gmiemn ent Invested in capital assets, net oil related debt $ 75,181,973 $ 34,477,853 $ 52,£177,619 $ 55,205,829 $ 6'I,E1081,55� Restricled '14,6' 9,031 2'1,8135,161 '16,197,937 6,0381,3' 4 9,296,710 U nuestnicted 10,357,283 2'1,7 8,763 39,108,50 58,£166,6' 7 65,347,220 Total pnimary govennment net assels $ 60,1£18,287 $ 78,061,777 $108,184,060 $120,110,820 $136,452,4& -325- DIESCHUTES COUNTY, C REG ON C HANCIES IN NET ASSETS LAST FIVE FISCAL YEARS joccirwil bwks cif acciountinlg) Poogram Reuenucs (la ve rrime n tal activities Otargesfor senices $ 15,974,077 $ F Isca I Yeaa 9 38,256,950 9 39,707,159 2003 2014 2089 2886 Mil Expenses 23,433,909 24,221,298 aapitalgrants and oontributianc 1,393,312 (loveramenlal activities: 945,324 1,486,656 1,019,621 1,991,818 General government $ 772,472 $ 328,770 1 971,128 9 1,031,740 $ 999,198 General senice s 17,436,882 14,919,177 18,301;123 2,1,71,1,575 73,288,338 8ublia protection 29,938,548 35,794,792 35,908,104 39,531,067 39,0919,433 Count) roads 9,220,189 8,241,978 9,133,389 14,362,681 13,390,074 Healtl andwelfars 20,226,318 19,222,191 20,471,295 21,977,467 23,923,729 9clucalion 1,186,637 1,143;188 1,151,264 1,191,665 1,217,999 Inlerestan long-term del t 2,648,589 3,265,980 3,486,134 3,378,842 3,221,880 Total govenimentalaathitiesenpenee s 81,349,493 82,015.796 89,822,737 102,199,037 104,940,631 Bus ines s-ly pe actNilie s: 8a lid waste 3,779,593 3,911,080 5,291,801 9,901,747 7,033,1,13 Flair &4xpacenter 4,411,717 3,805,932 4,205,971 4,168,993 4,275,270 Total business -type activities eiipensee 8,191,390 7,416,112 9,497!172 10,069,740 11,308,413 Total primary goiemmentex8enees $ 89,540,893 $ 90,032;188 1 98,920,209 9 112,264,777 $ 116,249,044 Poogram Reuenucs (la ve rrime n tal activities Otargesfor senices $ 15,974,077 $ 33,878,880 9 38,256,950 9 39,707,159 $ 40,805,205 08eralinggrants and oontdbutions 36,718,834 21,918,860 23,126,283 23,433,909 24,221,298 aapitalgrants and oontributianc 1,393,312 945,324 1,486,656 1,019,621 1,991,818 Total gavemmental aclWilies pragram re,ienues 94,886,223 56,243,064 62,869,189 6,1,150,692 97,018,321 Business-ly pe activities: Q t argas for senices: So IN %as III 6,808,093 6,951,736 7,102,223 7,909,923 8,221;183 1 air & expo center 1,561,046 1,615,780 1,905,840 2,149,531 2,199,744 Operating grants and oonlribuliam 198,611 109,995 75,`196 159,660 1(16,868 capital grants and oontributionc Total business -type activities program revenues 7,767,722 8,377,071 9,083,959 10,219,114 10,528,095 Tota IprimarygoNernnentprogramre�emes $ 81,193,9,15 $ 64,920,135 9 71 53,848 9 74,379,809 $ 77,546,376 Net (Expo n se)/Rei ienuc Clavemmentalactivitiec $ (27,263,270) 9 (26,372,732) 9 (211,153,248) 9 (38,038,349) $ (37,922,310) Business-lypeactivities 023,638) 960,159 (413,913) 149,374 (780,398) Total pdmarygovemmentnet expense $ (27,186,908) 1 (25,412,273) 9 (24,967,161) 9 (37,888,971) $ (38,762,198) Cleneoal Revenues and Ott or C1 anger In Net Assets C la ve rr me n tat activities: Ta; is s Praperl) Tai ies,lei ieulfor genera Ipurpose $ 17,778,114 1 19,E 50,734 9 21,637 75 9 23,609,720 $ 25,894,193 Praperl) Tones, lei ied for st eriff senices 9,040,9`10 9,671,118 12,890,168 14,069,727 15,368,010 Praperl) Taffies, lei ieul for banded del t 2,861,706 2,E 12,925 2,821,853 3,079,576 2,935,096 71rancientraomta;u 2,967,211 3,001,967 3,041,662 3,283,909 3,299,895 Unreslrfcledgrants and aontributionc 1,106,169 - - Imestmentearnings 1,115,598 1,141,302 1,751,483 2,858,718 4,250,124 Interfundequitytransfer - - - (6,016) Interfund gain (loss) on transfer of rmpital easels 671 (109,698) (Iain (Iasi)on sale of capital assets - 1,817,833 (22,183) (27,954) Trans fen (3E6,742) (294,227) (682,685) (419,230) (984,996) Total gaverrimentalactivities 34,773,996 41,207,152 11,455,94,1 46,299,718 91,128,792 Business -bps activities: Tares 0rapertl Ta) es,lei iedfor bendeddel 1 1,992,415 1,844,947 1,901,154 2,072,731 2,013,993 Imiestmenteamings 321,822 229,703 427,756 851,352 1,324,389 Interhlndequttytransfer - - - 6,016 Inlerffilnd gain (loss)antransfer afcapitalassets (671) 109,698 (Iain (lass) on sale of capital assets (49,011) - (12,974) Mis iellaneouus 2,350,996 - - Transfeni 396,742 29,1,227 682,685 489,236 984,956 Total IUsiness-typeaalniities 5,021,935 2,361,877 2,968,901 3,51E,011 3,915,980 Total Brimaggovemment $ 39,795,231 9 43,5711,029 9 44,42,1,852 $ 49,819,729 $ 55,044,332 Change In Net Adsets Clovemmentalailivities $ 7,910,326 9 14,83,1,420 9 19,302,694 $ 8,218,373 $ 13,206,442 &usiness-type act'vities 4,997,997 3,329,336 2,554,999 3,668,389 3,135,222 Total pdmarygavernmeat 1 12,108,323 9 18,163,751 $ 17,857,691 $ 11,926,738 $ 16,341,664 DSSCHUTES COUNTY, OREGC N PROGRAM REVENUES BY RUNCITICIN IIPROGRAM LAST FIVE RISCIAL YEARS (ac icirual b� Isiis of ac iciounil,ingj (Vollarsl in thousands) FISCAL YEAR 2OC13 2OC14 2aC19 2130(1 20071 Flu niclian,IPnoguam Govennmeinlal aiativilies: CeineirailgCVEinnmEin1 $I - $1 351 $1 EI 11 '141 11 3E7 C eineirail seirviaes 1k ,15(1 i1,(u 210,1A3: 171,9(11 18,9216 Publia praleialian 51,38. 9,E 4(1 8,1851 8,8514 9,4(10 County macs '11,1521 12,133 '13,21.1.1 14,388 11,2E'I Health and w eilaue 11,113 1 E1,383 '1 fl EI1E 21.1,638 211,810 Ecuaalian 1,10EI 1,143 '1,15(1 1,'194 1,213 IME111Eis1 on lanig-lEinni ceiUI - - - - .lublcdail govemnmentail acilivilies5�,(18EI 5(1,2143 EI21,EI1(I E14,1EEl E171,017 BUSInEISS-qrp acihilies: Solid waste E1,C10E1 E1,661 1,1621 71,943 8,241 Flair & expa (101111011 1,16(1 1,1110 1,981 21,218 2,287 Sublcdal businiess-tyFle aCINilies1,16(1 (1,371 51,(18:1 16,219 16,5218 halal pnimarAgavernmenl $ 81,854 $1 84,620 $1 11,953 $1 14,315 11 171,545 -227- DESICHL TES COL NW, C RIE C ON FUND 9AILAINCES, GOVERNMENTAL BUNDS, LAST RIVE FISC AL Y EA IRS (modified accumJ basin of eicicour,ting) -23EI- Fisicial Year 210(131 2(1014 :1(109 :1113106 210(171 Gereral Func ResE rvE c $ - 91 - $I - $I - $ - UniesErvec 4,349,389 El,,I'I4,2123 9,609,7109 8,82101,4£Ia 6,£1411,9716 -1clalGenEralRurid $ 4,349,389 91 9,114,2123 $1 8,6091,7108 $1 8,82101,4£la $ 6,£1411,936 All C thea Gc vE rrimE ri lal Func s ResE rvE d $ E15,I,s`189 9 361,961 $1 7E18,609 $1 8971,'134 $ 39.1,928 UniesE rvE d, HE plortec iri: SrIEaialre�EriuE funks 23,E181,954 J21,013EI,8813 4'1,7331,2;IEl 46,2(131,5£18 5(1,401,213(1 CaFlital K1nojE alai fL nc s 2(1,087,94f1 9,0179,534 2,0El8,3;14 283,502 E133,140 Deht SE niiae furicsi ;1,£141,21321 1,843,7171 1,6218,634 '1,3210,609 1,153,380 Molal all oihEr gmennmErIal ionic s 9 51,�IE1�I,3'IEll 91 � 01,318,149 $ 46,244,8213 $ 48,638,8331 91 521,012%120 -23EI- Rei%eriueis Taxes LicEmses and pEmrniits Rines, farfeilunEis, and penalties SpEiciail assessments In1EmeS1 and rents In1EingovEirnmental ClhargEis tam Wr%icEis 01hen Talail rENenues B)i ple inic ill u refs General gavernmonl General services Public praleclicin County roads Heallh and wEilfare Ec ucatian Debi sen io a Principal Interest Trus leEi fees DOW issuance costs Capital aullay Taial expeindilures Exceiss cif revenuEis ovEir (under) expoindilumis Othen Rirnaniainig Sciuracs IL sei;i) DBSCHUTES COUNTY, ORBGCN CHANGES IN BUND BALANCES, GOVERNMENTAL BUNDS, LAST FIVE FISCAL YEARS (modifiedacanualbaslislcif aacouri ingj Riscial Yew 2003 21004 :1005 2100EI 21007 $I 321,698,613 $1 35,611,932 91 40,410,361 $1 44,182,536 91 43,100,658 139,381 519,916 939,:149 541,430 621'1,334 1,33(1,9(13 1,2CIE1,56'1 1,33'1,(139 1,5CIE1,21CI3 1,933,822 E189,061 799,935 E1219,4 a3 339,8218 2710,15'1 9,571C1,169 1,651,aEl'I zaaa,(19'1 3,7821,331 4,931,91a 38,36'1,839 38,961,949 41,3121,693 421,33(1,219'1 43,213(1,353 19,105,643 '13,66(1,1E17 99,21211,523 2CI,16CI,7121'1 21(1,9EN,9(12 '1,6714,880 1,043,269 3,128,943 21,213(1,830 93(1,938 92,196,5321 93,369,050 909,4(13,318 1199(1,136 199,7131,938 160131 9021,0211 966,69'l 398,538 93;1,431 16,418,11221 212,21219,7109 '16,4215,8211 2121,07,79EI 23,011,0117 219,(1216,171EI 321,93f1,286 39,137,636 34,M21,093 3EI,'l213,861 9,998,658 9,054,m2 '11,190,3214 1121,EI99,89(1 '13,2134,aE16 212,3;19,349 211,9521,3521 213,21921,1E13 219,ME1,349 26,8218,469 ,1,1(16,E1371 1,143,468 1,1511,2164 1,19(1,665 1,21'17,999 21,889,(126 4,2159,539 4,m2 ,3(19 4,346,584 4,(103,2139 21,'108,443 3,4421,199 3,34(1,(1193,2113,563 21,3211,329 3,(169,2191 - - 3,689 3,13(1 5,7f1(1 - - '13(1,918 133,99EI '121,29(1 1(1,909,(146 210,545,MCI '11,8621,9213 9,9'19,94f1 5,110,911 9;1,6(171,491 '116,2163,894 10353(1,639 '111,2188,(1921 1'15,995,8'1:1 fund balancEis (:1,410,9591 1118,894,844) 21,393,0139 4,1212,(184 4,138,7219 loansleins in 19,513,9219 17,C1213,(12121 '18 ,� 88,400 21(1,914,619 m,369,11CIEI lnainstleins out (19,838,130) 417,4' 18,1741 iI'19,183,561; 421'1,316,43'11 42121,2103,87101) !loan proceeids 2!3,7119,41'1 7,C188,:108 3,8716,382 - - Band issuance Band - - - - 1,073,Mci REifunding procEieids - '1,393,5'11 :1,919,(1001 - Payments la escnaw agEinl - - 1'1,33(1,391 J 4:1,7371,4041 PraceEids cd sale cd assets 5(11,94 5 21,3211,329 4 921,6CM '166,95a 9801,1084 lalal alhen financing sources 11usesl 271,999,351 9,CI(15,08-1 3,3218,98(1 (5217,21(18) 21213,(1221 NEiI chanclei in fund balancEis $ 214,548,7192 91 (9,889,3(13) $ 6,(1821,099 41 3,991,818 91 1,3(1'1,343 DEibt sEin, ICEI as a pencenlagEi all nano apical EixpendilunEis 6.21% El.e % E1.3% 7111% EI.(1% -229- Scimees: Clesahules ClountyAssessorls Oepartment and Cluegon DeparlmeritoIFlemenue (a) includes lax -exempt paoperty C ontinued -19I.10 DESC HUTES COUNTY, OREGON ASSESSED VAIL UE ANC ESTIMATED VALUE OF TAXABLE PRIOPERTM LAST TEN FISCAL YEARS (in ilhowieind,,i of dalleirs) Feal Puoperty Perscinal Puape hanulactured home; Fiscal ) a aii Ended Asse; sed E: tirma9ed Assessed Estirma9ed Assessed Esllimalled ,lune 30, Value Actual value N alue Actual value Value Actual %alue 1998 $ 6,596,553 $ 7,814,494 $ 192,301 $ 199,617 $ 52,375 $ 61,023 1999 6,907,2' 3 8,� 20,909 202,600 204,874 55a 22 64,660 2000 7,528,325 9, 92,053 228,798 230,424 6'1,738 69,871 2001 8,23'1,3' 3 '10,543,869 252,161 293,257 67X 81 77,599 2002 8,993,574 '12,016,020 277,972 278,404 7'I X93 78,099 2003 9,685,677 13,585,517 289,037 289,220 71,257 76,689 2004 10, 84,956 15,192,91 289,950 289,962 72,597 80,48 2005 1 1,� 97,220 16,890,289 308,985 308,999 73,771 82,3e 2 2006 12,62 0,050 20,207,657 339,456 339,486 62,999 67,889 2007 13,870,767 27,611'1,66 383,447 383,427 6'1,916 97,553 Scimees: Clesahules ClountyAssessorls Oepartment and Cluegon DeparlmeritoIFlemenue (a) includes lax -exempt paoperty C ontinued -19I.10 -231- DESCHLIBS COUNTY, ORIEGGN ASSESSED VALUE AND ESTIMATED VALUE CIH TAXABLE RRCIPERTM LAST TEN FISCAL YEARS (in tliausarids of dakirs] Tallal Exemptions Fublic Ulililies Assessec Value(a) as a Taxable Eslimiatec Rencenlage od1 Assessec Ealimialled Assessec Assessed AlcluaIlaxable 11cilal11inecllax Estimalec Value Actual %alue Value Value Value Rale Aclual Value $ 2' 0,338 $ 2' 2,982 $ 7,931 $ 7,033,636 $ 8,318,196 z.9996 84.653"/a 234,813 2' 6,6z 3 9,138 7,390,940 8,937,084 z.6073 82.8021/ 271,998 278,49'1 '10,3<< 8,080,9'15 10,030,839 2.6392 80.660"X 272,699 300,509 '19,111 8,8'12,573 -11,'175,227 5.0535 78.95811/1, 315,922 332,986 12,958 9,606,003 '12,704,705 5.1485 75.7'12"/a 325,968 335,247 14,017 10,357,922 14,286,684 8.5285 72.599a/a 327,493 330,462 15,452 11,'159,254 15,893,8'13 8.0242 70.310% 3z8,827 351,84 3 16,242 12,292,569 17,633 z 79 8.9015 69.3904/ 323,329 327,647 16,319 13,349,475 20,942,678 8.94'19 63.82'1'1 331,845 338,869 22,612 14,625,393 28/0'1,5'15 8.9358 5'1.57511 -231- DESCHUTES COUNTY, OREGON DIREC1I AN DI CIV ERL PIPPIN C PRCIPERTY TAN RAWS LASlI TEN FISCAL YEARS (ratE1 pen $1, 6100 of as,,lElslsed mlue) Caur IN d inial natesi GElnemal 9hEirifl IClaunt�j Jail Band 9hEiriff IlnccmpamitEid) Raingraunds Bond Send Library Hand Redmand llibnairyl Band 9unriven Librar)l Hand Claunly E)0ansion44 F CSU 9111 C;ICI 911 Local Oplian Black Buttes Ranch CSD Black Butte Ranch CSD llacal Opl clunniven 9eniice Disinicl Total direcl nate my arc lciwr nalus BEind Fieadmand Sisleml BEind Clap Hand Bernd L nban RenEiwal Spacial Levy City of Redmond Band SuniiiNeii SEirvice Disiricl Redmand Dcmnlawn Urban REinemal Lewy Fedrriand Ainpar L nban Renewal LeNy Library c is'lWal nate, Hire distriat nalus Ranks ane nearcial!or a islriet rates Sahocd c islrict rates Road distniat nalus 01Ner speuiial dhilHat rates Filmal Y ear Tai es ane Payah le '1998 '1999x1000 :100'1 210021 1.272£ 1 1.1329 1.1609 1. z iaC1 1.3783 1.1992 '1.12(10 1.,1xia 1.'121aC1 1.11200 - - (1.211'14 0.21'111 a.8221(1 C1.78(10 C1.78(Ia (1.7f10C1 0.7800 - - - (1.'1811 CI 0.2(13'1 a.1982 0.17411 C1.11390 (1.1371 0.1332 a.159E1 0.1338 CI.11�7 (1.1087 0.'1(ii a a.1'109 0.0970 C1.0889 (I.aau (1.0E1 7 0.(123:1 0.(12CIf1 C1.02124 (I.a2124 (1.02124 a.169E1 a.19CIf1 0.1El18 (1.1618 (1.1El118 1.0881 a.9971 1.04£19 1.a499 1.0419 9.6939 4.999EI 4.6392 9.'1485 4.EIa73 2.6647 2.E1482 2.0688 2.78£18 2.8C135 6.1647 7.4099 7.11484 7.a929 EMU 2.71 E17 2.9371 2.0374 21.6417 2.6417 0.1669 a.1994 0.1135 - - a.149(1 a.1247 GA4E10 (1.'17 4 - a.98'11 a.9967 (1.5197 0.5979 - - - C1.2914 (1.2476 - 0.9500 a.99C10 C1.99(Ia C1.59(10 .6933-2.7276 a933-2.729EI .69331-2.72911 .(1933-21.731(17 .4328-21.7317 .383.1-1.9186 .3lP 9-'1.3189(1 .3174-1.� 91£1 .219(1-1.4610 .22C10-1' 610 1009-5.02169 a1119-5.1734 .6964-9.(1492 .0964-9.029.1 .(19EI4-9.02911 .2914-3.1021 £1921 .2914-1.2147 .22196-4.2147 .22'1(1-4.2'14 7 .4 (133-4.2.14 7 .'I 3212-(1.3(179 . •131213-0.31078 .'I 323-a.31078 .1323-CL28CI7 .21E 199-CL<1717 Souraes: ClEischules CountyAssEissar's Offices aind DeischulEi: Caunq FinancEi UEiflar miEinl. Clontim EIC -232- DIESCHUTES COUNTY, OREGON DIRECT AND OVERLAPPING PROPERW IM RA7IESI LAST TEN RISC AL YEARS (Vale pElr $1,000 of aisles lEld V61/0 El) Caunly c incicll milers GEineral ShEirifl lCaunq ) Jail Band S he rift l l n conpanal ed ) Raingraunds Bund Bend Library Eland Redmond llibnarM Band Sunriven Librar)l Eland Claunq Exleinsion44F CSD 9'11 CSD 9'11 Local Oplion Black Buttes Ranch CSD Black Butte Ranch CSD llocal Opl Sunriven Service Dislricl Talal direct nate Clilyanc lawniralcis Beind Redmond Sislens BEind Clap Eland BEind Lntan RunEmal Speicial llevy City all Redmand Bond SunuNen Seirvicu District Redmiand Dawnlcnvn LJnban REineiwal LEivy Redmiand Ainpor L nban Renawal Levy Library c is9nicl nates Fire distric9 hales N nNs zinc recreu liori d islrict raters School district rages Roz d c istdcl nz tes Other special district nal(is Fiscal )ear Taxes are Pe ya blei 21003 21004 210011 2006 2007 1..1783 1.,1783 1.23£13 1.2783 1.2783 1.1200 1.11200 1.6000 1.6000 1.6000 0.1913 0.117180 0.1E199 0.110112 0.11102 0.380(1 C1.380(1 C1.82(Ia 0.8119100 mi.,aaci 0.1843 C1.171041 CIAE1171 (1.1IE1011 (1.'142'1 a.11f1,1 0.111E19 (1.09119 (I.CIf1911 (I.0056 a.(1949 0.(191(1 C1.071f12 (I.C1323 RCIEHEI a.mim a.(17133 (1.071(18 (I.CIE16EI (I.OE1371 a.(1221 a.(122V 0.02,14 (I.C12124 (1.02124 a.161C a.161Ifl a.1618 (L IEI18 (I.'IEI18 - a.a9ao CI.09(Ia o.C1900 (1.090CI 1.049£1 '111499 1.04M 1.0499 1.0499 - - - - (1.4(IOCI 3.45C1(1 2.8900 21.9'IOa 2I.9E10Cl ameiog 8.928:1 8.(1244 8.5a15 fl.94'19 fl.9:158 2.8035 2.8035 2.fia:15 21.8(139 21.80139 6.1643 6.(164;1 61.(16143 EwE1i 3 EI.O& 3 2.60A 2.E1- 13 2.(1417 21.614'171 ,.641171 0.1£119 0.2(149 a.,1319f1 (1.21£12 (1.22(16 0.81113(1 0.13716 a.1439 (1.'11£161 (I.aam 3.4;100 2.Ema(1 2.91(1(1 2.98(Ia 3.0200 0.9394 0.6,loci a.4711f1 (1.4(1361 (1.32118 0.21;129 0.2Ifl4fl - - - 0.a,mci 0.911100 a.°15C1(1 C1.59(Ia C1.59(Ia .2EI(15-,1.3:113 .2210-,1.33'13 .22101-2331-A .1 £ 143-21.73171 .,101;1-2.7317 .22100-1.4 EI'I CI .221(Ia-11.4 E I'1 Cl .221(la-'1.4 6'1(1 E110 .2120(1-' 1.i 6110 .(19(14-11.0,25'1 .'I 94 3-9.C1,2511 a9E14-5.0,191 CK1614-9.(1291 .09614-9.(129'1 .:171.17 �.21� 7 1430-3.6°I0CI .34571-3.6,loci .3(1921-3119(10 .3£131-3115(1(1 .13,13-0.2899 (1.2899 0.21f199 Cl.' 1895 2.2189;1 -2133- DESCHUTES COUNTY, OREGON Puincipal Propleirly flax Ray eirs1, Cumient Fislcal Yeau and Nine Years Aga ;loci] Talal 411 31,77 1,236 Sou nae: C eischulles Caunly A; seiss an's C eipar meint nAa - Nat avaiilablei -2I2I4- Reucenilagci of 7amib le Peiracindlage of Awasisec ' laixpavcm Vaduci F arik RCI & E Gas Tnansmissian � W 91 7,1,441'1,300 1 QWEISt CarpanaIian 541,287,100 2 Rranghann Invcislars IJLC 55,26',883 3 Racilicanp (PR81L; 46,818,000 4 Saglei ClnEist Inc 40,425,179 5 Clascadei IN alunal Gas Clanparalian 36,68f 1,000 6 Ml. Bachcilan Inc. 3E,4911,E114 7 Sunniven Resari Limileid Partncroship 34,896,811 8 SIMA Mauntain � iew ULC 2E,226,EE19 9 Bund Millwark Sysilcims Inc. 2E,'18, -1,7E0 la Talal 411 31,77 1,236 Sou nae: C eischulles Caunly A; seiss an's C eipar meint nAa - Nat avaiilablei -2I2I4- Reucenilagci of Peiracindlage of Told Caunly Tatal Counity 'laixable TaxaHlei Taxable Assiessiec Auscisscid Assessed Valuei Value Rank Va IL(i 0.521/] n/a n/a in, la 0.43°/a n/a n/a in, la 0.40% n/a n/a n, la 0.34% n/a n/a n, la 0.29% n/a n/a n1a 0.26% n/a n/a n1a (1.26% n/a n/a n1a (1.2E % n/a n/a n1a (1.1IEI% n/a n/a n1a (1.1IEI% n/a n/a n1a 13.1111% 91 - 91 - Nei oil discaunis ainc aidjuslmEmis. DESCH UTES COUNTY, ORIEGC N RRCIPERTY TAX LEVIES AND C CIL LECTICINS LAST TEN FISCAL NEAIRS (amciu ntsi exprew<icic it M ciusar c sJ Callecllec m illhin the Hisaal Yeau of 11 he Levy Collecliani: in Reraerdageof Sudscicluerl Amaunll Lcivy Years $ 2CI,4(16 X14.899% $ 1,'1(19 24 ,41CI 99.7801% 1,0118 2'1,6(Ia 99.948% 913 23,3113 99.9CIa% 994 26,89a (16.3(1'1% I,a219 3a,61'I 96.736% '1,01211 113,412 MIA (19% 9:14 ,19,718 (171.537% 8821 � '1,811 971.886% 638 X4,819 971.'Ia7% - -235- Notal Callciatiar s to Witei Taxes Lciviec His call Year fail th a His cad Enc ed . u nie :101, Yciar' '1998 I a0.(ia(i% '1999 219,948 21(Iaa X21,9'13 21(Ia'I 21� ,32(1 21(102 211,£123 21(103 31,644 21(Ia� 34,4 08 2aa9 4(1,121 2aa6 421,184 Mai 46,21121 Nei oil discaunis ainc aidjuslmEmis. DESCH UTES COUNTY, ORIEGC N RRCIPERTY TAX LEVIES AND C CIL LECTICINS LAST TEN FISCAL NEAIRS (amciu ntsi exprew<icic it M ciusar c sJ Callecllec m illhin the Hisaal Yeau of 11 he Levy Collecliani: in Reraerdageof Sudscicluerl Amaunll Lcivy Years $ 2CI,4(16 X14.899% $ 1,'1(19 24 ,41CI 99.7801% 1,0118 2'1,6(Ia 99.948% 913 23,3113 99.9CIa% 994 26,89a (16.3(1'1% I,a219 3a,61'I 96.736% '1,01211 113,412 MIA (19% 9:14 ,19,718 (171.537% 8821 � '1,811 971.886% 638 X4,819 971.'Ia7% - -235- Notal Callciatiar s to Witei Peraeiritagei o1 Amound Levy A1,511 99.995% 219,54 8 I a0.(ia(i% A3,512 99 A9( % 214,317 99.988% 2171,9'19 99A80% 31,032 99.962% 34,366 99.8718% 4 oma0 99.1013% 42,;Ia9 99.391% 44,815 97.1 a1% DESCHUTES COUNTY, OREGON RAMIOSI OF OUTSIIIANIIING REST BY HYPE LASIT LIEN FISICAL YEARS (daVars in ilhousanldsl, exclept pet caphal) Govc nnrmenlal AcIlivitie:i ' See Schedule '14 lar pEmsonal incarms and papulation data. nAa - Nat availablEi. Ce h ilicales Ge nie nal Limitec :1pecial Risaal C In ligation Tax Assessment Ye an Bonids Banc s Banc s 1EI98 $ 321,612 $ 84CI $ - 1999 31,81E12 139 - ZUG 3(I,EI10 E125 1,291 21(101 219,21EI6 905 1,295 21(1021 211,8115 5,19CI 1,•18(1 3aa3 36,931 5,EI'15 1, •1 all mail 39,2119 12,486 341 am 213,2164 12,4 60 28EI xml 211,'18'1 12,424 '13EI 21(101 'I E 1,914 13,38CI 711 ' See Schedule '14 lar pEmsonal incarms and papulation data. nAa - Nat availablEi. Ce h ilicales Ru If Fait of and Credit CaFlital RartiaiFlalion Cbligations Leases Loanis $I 5,'18(1 I1 $ - $ - '12,64 5 - - '13,265 - - - '11,6815 - 683 - '11,a15 - 161 1,4E101 '1(1,43:1 37,5(15 52EI 8138 9,76(1 36,81E 14 343 81(12 1,36(1 3'I,EI214 43 4 a 955 35,9E 171 321 350 61(1 35,656 188 3(10 -eI 16- Contirlued -237•• DESCHUTES C OUNTYI„ GREGON RAITICIS CIF CUTSTANDING DEST BY TYPE LAST TEN FISCAL YEARS (1d Ilan in ilhouslanlc s, except pen cal iiia) Busineiss-TNi iAc11ivillies Geinienal Full Failh Total scilicenilage Fiscal Obligatiori avid Cneidil Flnimaq of Flensanal Reir Yean Borids OhIigatioris Ilazirisi Govaimmenil Income Cla51ila' '199EI $ 21"1'395 $ - $ - 616,025 2.4f1% 618.110 1999 2:1,145 - 712,386 2.9.1% 64E1.69 200CI 2� 7ma - - 711,96'1 2.2f % 6210.251 20011 2� ,300 - 6151,69:1 2.C17% 5717.16 2(102 23,7190 - :150 714,39(1 11.1(1% 59.1.44 2(103 214,090 6,19(1 E13EI 109,331 1119.1% 8CIa.'13 2(104 213,'190 6,19(1 1129 1071,71451 11I.61f1% 7991.46 2(109 2111,230 8,653 ;1'111 109,ma :1.4(1% 7951.9(1 2(1061 211,.1"15 8,6561 11101 103,3713 m1a 671134 2(1071 '151,995 18,(1371 � 96 106,713111 m1a nllai -237•• 09SICHUISS1 C a U NTY, OREGON RATIOS OF C ENERAIL BONEIE [I DEBT OUTSTANDING LAST TEN RISCAL NEARS (codas in Mausandsi, eiaepil pear aapila) C eirieiral Boric eie Clens 11 Out.iilanic ing General Rimial Obligation N eiar Boric .i Percieirilagei of Ad L al Taxablei Value' of Property Peir C aFlita' 1998 $I sEl' (171 C1.7(1% 94 3.C14 1999 971,0(171 C1.64 % 9C19.3a xia0 99,3fICl C1.59% 4 f10.C13 xim 93,566 CI.Z fl% 4 4 3.E11 xim 91,569 CI.Z 1 % 410.66 xim 9C1,5> -1 C1.39% 387.99 xicI4 4 FI,z (19 C1.3Cl% 397.39 xm 4.9,z 94 2.26% 317.C15 xim 4 2,33EI uia% 2717.40 2C107 3> 1,929 a.14% rida ' See Saf edu le 5 for praFlar y valu ei daia. z Popu laiion c ata aari t s sound iri Sct ec a le 14. n/a - Nai availat lei. -338- DESCIHUTES COUNTY, C REGC h DIRECT AIND OVER LAIRPING COVER NMENTAIL AICITIVIITIES DEST C overrimental Uriit Debt uerlaid witt Fluaperly taxes AS CIF JUNE 30, 20171 WjWarisi it Ihowunds; Evil imated Deb1I Percentage Clutstandirig Alrlpliaable Beric Library Service Dis-lnia-I � ,995 1 OO.a000°r° Blaak Buttei Rariah RRPD 235 1 oo.a000°r° Cerrilual Cluegon Community CcdlEige .1,305 84.3349% C ity cd Beiric � ,950 100.3000°r° C ity of Re( mon( 1,828 100.0000°r° Croak Cmnly Uni'l Sahaal (Bnoilhers Schaal Dist; 3,720 0.71522% C rook ed Well Ranch RFPD V 1-503 "21175(1 9.6536% Desahuiles Cou riiy RFPD 'I IlRedmoncij 935 99.9314% Desahuiles Cou riiy Schaal Disiriat 'l IIBEiric-La Pinel; 19c1,23C1 '100.0000% Desahuiles Cou riiy Schaal Disiriat 2 IIRe(monic ; z'd1,8EIE1 94.'125%:1% Desahuile,i COL riiy Schaal Disiriat 6 IlSisters) 24,37(1 99.9702% L a Pine RFPD 1,139 98.3787% La Pine Scleaial SeHen Disilnicil 231 1100.0000% Hem= LibraryDi;iirici 1394 1100.0000% Sisters RRPD (C amrl Sf erman) 2,50C1 86.6071% Su riniven Library District 659 1100.0000% Suttaial, o%erlapping cElti Deficit u tea Clcw my direat cat 1I Tcdal direat aric overlapping debt Sources: Oregan StatEi TneasLry, Debi ManagemEint Information Sy:iiem Estimated Share of ON ei lappiricl Det t 4 ,999 2'19 3,1871 4 ,ma 1,818 98 ,369 1:1'14 1 ai,.I3a 4 a,39a a4,'IEI3 1,1'13 X13'1 '194 2,1 E15 EI95 084,997 E18,057 91 392,614 Note: 0%erlapping ga�errimeniis are ttase tl'at cainaide, at IEias-1 ini part, with ttEl geaguaphic bouncaries of tr e C aunty. This schedule esil irriaies 'I f e Flar ian a1 thEi ou isian(ing c eit t of tr ose ovEudapping govEinnmerrls -That is borrlE1 ty thEi resicerrls and tLsinesses cd Deschutes Courity. This pracess necaciniaes ilha,l, where carisideririg the County s at ility -la issue an( rerlay long-term c eb'I, th Ei entire debt t L nden borne t y thea resicenils and tU:linEl9SEls should to taken irito accounii. However, this c oEls riot imclly that every tw riayem is a uesic Eirit, and 1herEiforEi rEisponsitle tlor repaying the cett, of each a�erlaciclirig gavernmerii. NEit clnopEirty ia> baakec debt was usEic as the Deti CIL tstaricing whick is deri%ed from thEi grass proclEirty baakec det i IEiss selil sl, iriporting u nlirrii-led general obligations aric soli su prIcirting limited tai cieneral obligation debil. -2'Icl-. DIESCHUTES COUNTY, OREGON LOGAL DEBI MARGIN INFORIMAIIION, LAISTTEN AI1c CAL VBARS (dollars ,in ilhousslrids) lleigal Delft Mai gin Ca Iculaillan far Hiscal YEiar 21007 9slirr ale d Aclual Value $ 381,4011,919 9siimaied Actual Value De bl lirr it (211)a all E slirr ale d actual value; ' 9EIEI,C1210 Debi limit ('10% of Esiimaied actual value)' De bl apFllicablE is lirr it: Debi aplpllicable la limit: GEnenal abligaiiun bands 3E1,9219 Limi1E d lax bunds Mess: Plmcuinl set asid( far i E pay ME nt of dE bl Talal nEl1 c ebl aplpllicablEi la limil Tatal net c ebi aplplicable la limil 381,9219 LEigal debt mangin 31 5219,11C11 Legal dEibl mairgin Debt Limil (2°/7;' Molal nEil dEibt zip pllicaible'lo limit LEigal debt mvu51in Molal nerl debt zippllicable'lo the limit vi a pencenlag(i cif dEibl lirr it Hiscal YEiai $ .181,40'1,:1'19 2184,(1'19 481,1'121 $ 21319,96181 19981 19951 21C100 21aC11 201(12 $ 166,362 91 '1781,742 $ 21001,6'17 y1 21.131,909 $ 2154,1[194 981,0(17 97,CI(17 99,3181(1 93,966 5'1,969 31 1CIE1,395 91 '1211,7,19 $ 149,2217 y1 169,5139 $ 2102,9251 921.93% 4 6.EN(/(( 3181.'121% 21'1.921% 29.461/1 Debt Limit (11%) 2 31 8121,'1811 $ 8151,37'1 $ 10C1,3CIE1 91 111,752 $ 127,(147 Molal netl dEibt ziPPllicablei'lo limit 84(1 7219 '1,91 EI '1,7(10 6,97CI Legail debt rrangin 31 821,341 41 8181,636 $ 9E1,3921 41 '1(19,9(.13 $ 1210,(177 llolzil netl debt ziPPllicable'lo the limit zis ai pencenlag(i till debt limit 1.03% RENIA 1.99% 1.E1(1°/a 9.8104% ' ORS 21E17.(194 pnovidEis: "The EiggregalEi amount ctll gEineikI adligalian bonded indE WE( nEiss cif caunlies shall not zit any lime exceed twa plEincenl of the wal mankel value cif all laxablEi plraplert� in the county." ' ORS 218171193 piKividEs: "A count{ shall nal haivEi al Einy onEi timEi outilanding limited lax dondec incE blEidnEiss in a pinincipal amaunl that exceeds one plencEinl of ihei real manket value afl all taxable pinciplerty within ihEi cciunN." C antinu CIC -240- 0ebl Limit Q.1%)' -Ictal net c ebi applicable la limill Lec jai cebl margin -Ictal net c ebi applicable to 1h(i limill as a peocenlagEi aft c ebi limit Debi Limil il1a/)2 Tatal net c ebi applicablEi la limit Legal c obi margin Tctal net c ebi applicablEi la thEi limil as a pEincenlagEi of c ebi limit C ESCHUTES COUNTY, OREGON LEGAL DEST1 MARGIN INRORMATIICIN, LASTI TIEN FISCAL YEARS NaMarsl in tflauslandci 2003 2004 11009 200(1 21007 $I .189,731 91 317,8161 91 352,6619 31 418,894 91 9E18,03a 90,981 48,4(19 i 9,149 421,336 38,9:19 $I 239,193 31 261 1,4167 91 3(161,720 31 371E1,918 91 9219, lul 21.5'1% 17.96% 14.01/4 '11.24% 7.31E 11A $ 1421,8611 gl '198,938 11 '1-A6,339 $ .im,4217 91 281,C119 4CI,i'1(1 49,842 93,(133 418,939 4EI,C1471 $ 1021,E 9A '1'13,a9E1 $ '123,11021 $1 116(1,88E1 $ 239,9E18 39.14% 4(1.93% 43.(1'1°/a 3(1.171% 21(1.36% -241- 2005 2006 2007 Full Haillh and Cnedil Odligallians -Series 2003 DSSCHU-nES CCUNTY, ORIEGCN Special Special PLEDGED -REVENUE COVERAGE, Riscal Alasessmenl Deh9 Service Assessment Debi Service LAST TES RISCAIL 'YEARS Clalleclians Principal Inieres'l Claverage Callections Ruincipal Inteuesll Caverage 1998 (dalkins in 1111civaanda) - 1999 11 imiited Tax Elands - Senies '1992 L !milled Tax Sands - Series '1996 - 2000 Special SAlecial - - 200'1 Fiscal Assessmien9 DebtSlemice Alssessmenl Oehl Service - Peau Clalleclions RninciFlal Inllenest Clcroenage Clalleclians Principal Inleres'l Claverage 1998 2'1 45 17 0.66 207 60 30 2.30 1999 25 45 15 0.42 179 60 27 2.06 2000 24 45 13 0.41 66 65 25 0.73 2001 12 50 1'I 0.20 59 70 22 0.64 2002 6 55 8 0.110 4z 70 18 0.50 2003 5 100 5 0.05 31 75 15 0.34 2004 10 205 5 0.05 2005 2006 2007 Nate: Oetails aeganding the Gounty's outstanding) det t can t e Lound in tt a notes to tt a financial statements. C arllinued -2142- Full Haillh and Cnedil Odligallians -Series 2003 Rull Failh and Chiedill Cl6liclalions-Elenles 2005 Special Special Riscal Alasessmenl Deh9 Service Assessment Debi Service Yean Clalleclians Principal Inieres'l Claverage Callections Ruincipal Inteuesll Caverage 1998 - 1999 - - 2000 - - 200'1 - - 2002 - - 2003 242 - - 2004 482 621 52 0.72 - 2005 300 303 30 0.90 81 - 2006 21z 206 17 0.96 87 1k 3 '16 0.55 2007 1'1� 113 10 0.93 67 t13 8 0.94 Nate: Oetails aeganding the Gounty's outstanding) det t can t e Lound in tt a notes to tt a financial statements. C arllinued -2142- DESC HUTES COUNTY, OREGON PLEDGED -REVENUE COVE RACE, LAST TEN FISCAL YEARS (do61ars1 in Mowieinds) Special plssessmienl Bands - Series 2800 Special Fiscal Assessmieml Debi Service Yean Calleclions Rnincipal Inleres4 Cavenage '1998 '1999 2000 257 Elplecial - 2001 N 4 36 88 2.29 2002 294 75 71 2.01 2003 203 80 67 1.38 2004 129 753 44 0.'16 2005 75 61 19 0.94 2006 198 149 15 0.96 2007 43 60 7 0.64 -343- Full Faith anc Clnec 11 Obligalians - denies 2007 Elplecial Fiscal Assessmien4 Debi Service Year Calleclions RninciAlal Inleues4 Cla%erage - '1999 - - - - 2000 - 2001 - - 2002 2003 - 2004 - - 2005 8 'I - 2006 87 14: 16 0.55 2007 25 - -343- DESCHUTES COU NTY, OREG a N CEMCIGIRAJPHIC AIN( ECONOMIC STATISTICS LAIST TEN CAILENCARYEAIRIS Note: Poplulziticin inkinrnialiani anEi CEinisus Burevu mic yEiau plaplulalian Eislirniaies. EslirndEis for 210(10-2(ICIEI refloat aounq ploplu1a1iani Eislirniaies available as cd Narah 210(171. Mec iaini agE1 figures llon Zvi-2CIOEI based an micyoan dala IVIZIEIS. Sahaol enrollrnienl IS taSEld on the conisus al ihEi start of IhEi sahaol yean. L nemplloynienl rale inlbnmatiani, repUdEid as an annual average, is nut seasamally adjuslEid. UnEirriplayment rale lion 2aa1 is ani @WiragO of Jvnivairy Ihnough July 21a(11. niJa - Nol availahle. -244- PEin;icinial Rer Ir come Capita jVhau.ianca Remand Median Sahocd L riemploymerit YEiar Rciplulallicm cilldalkini) Inicarrie Acle Enrallmert Rate 1998 1 a6,821(I $1 2,084,01 $1 24,948 nda 18,'1.19 71.3% 1999 11'1,93:1 $1 2,88%8!00 $1 29,E13EI nda 11 E1,983 E3.2% waa 1'111,391 $1 3,139,12(1 $1 2EI,929 nda 19,90 9.4% 210(111 1x(1,19(1 $1 3,380,903 $1 21,883 38.11 19,8071 E3.5% 210(121 1011,9EIEI $1 3,1,14(1,(143 $1 28,193 38.(19 2CI,9(18 71.8% 210(13 13a,9aa $ 3,EI'11,97EI $ 21,8EICl 38.(19 2CI,914 71.8% 210(14 13:1,491 $ e,(I'1EI,7I71CI $ 29,8:13 38.(18 2'1,3221 EI.8% 20CI9 143,4 9(1 $ e ,93Z ,4 33 $ 321,a94 39.Z 9 23,az 4 9.8% micia 19.I,E1'I EI nki ni/a 39.19 20,808 4.6% 210(171 m1a nki ni/a ri/a 23,8921 4M% Simnciea: Roplulalicin, pEmsonal iniaarrie am pieraapliIa persanal inacimEi infarrrialiari plravidEid by the BUAElaU of Scaniumia Analysis zinc RartlEinic SlalEi Uriivensily, PaplulaIioni REisEiaral- CEinlen. N ian Eige hasec an dcita ohtainEid fnarri Flartlainc SWIE1 University. Sahaol enraftEinl plrmidEid by ihEi C nEigari DepcirlmEinl o119duaaitiani. L nEuriplayrrienit pinavicec ty Cregan EmFlloymEinl Departrnienl, Cregan Laban Mankel Informalian SyslEin'i. Note: Poplulziticin inkinrnialiani anEi CEinisus Burevu mic yEiau plaplulalian Eislirniaies. EslirndEis for 210(10-2(ICIEI refloat aounq ploplu1a1iani Eislirniaies available as cd Narah 210(171. Mec iaini agE1 figures llon Zvi-2CIOEI based an micyoan dala IVIZIEIS. Sahaol enrollrnienl IS taSEld on the conisus al ihEi start of IhEi sahaol yean. L nemplloynienl rale inlbnmatiani, repUdEid as an annual average, is nut seasamally adjuslEid. UnEirriplayment rale lion 2aa1 is ani @WiragO of Jvnivairy Ihnough July 21a(11. niJa - Nol availahle. -244- DESCHUTES COUNTY, OREGON PRINCIPAL EMPLOYERS, CURIRENIIl4EARAND NINE YEARS AGO lkdal Bniplcryeeis at Principal 9mplayeirs 9,87'1 13 .� a% - - Talal Caunj l` anfaum Emplaymeint 33,31 EI 100.(10% Sources: Bconamic Devedcipmeni kir CElnln@Il Oregon, 0migan Deipartrreini of 9ducaiian, Deschuleis Caunt� Rinanco Deiplartmeml, Redmand Schaal Dislricl, Elt. Chaulos Medical Ceinler, Bemd-Lapline Schaal Distnicl. n/a - Nal m ailablei. -245- 21]1(17 1998 Rerceintage Remcer tagei of halal Cou nilly oil Total Cau r IN 9rragloyem Empllolces Ranh Empllayrrienit Empllayeies Rank Empllaymieml Si. Chaideis Modical Clentau 2,512 1 3.41% nda nJa n, la BondlLa Rine Schaal Distnici 1,661 2 2.,15% nJei nJa n, la Deschulel9 Ccwnt� 1,003 3 1.36% nJa nJa n, la Sunuiveu Resarl f171C1 4 1.181% nJa nJa n, la Mi. Bacholan 365 5 1.04% ndei nJa n, la T-Mabile 3a'1 EI C1.95% nJa nJa n, la iSKY ma 3 C1.95% nJa nJa nJa Redmand Schoal Distnial 564 El C1.371% nJa nJa n1a JBLD-WBN Windows and Daars 55CI 9 C1.39% nJa nJa nJa Columbia Aircneifl Manut<icluring :145 '10 C1.34% nJa nda nJa lkdal Bniplcryeeis at Principal 9mplayeirs 9,87'1 13 .� a% - - Talal Caunj l` anfaum Emplaymeint 33,31 EI 100.(10% Sources: Bconamic Devedcipmeni kir CElnln@Il Oregon, 0migan Deipartrreini of 9ducaiian, Deschuleis Caunt� Rinanco Deiplartmeml, Redmand Schaal Dislricl, Elt. Chaulos Medical Ceinler, Bemd-Lapline Schaal Distnicl. n/a - Nal m ailablei. -245- DESCHUTES CCUNTIY, CR9GClN FULL-TIME EQUIVALENT COUNPA GOV9RNMENT 9MPLOYBES BY FUNCTION/PROGRAM, LAST RIVE FISCAL NEARS Full-time Equivalent Employees as of J u ne 30, Fu riatiomiRroaram Gerienal claverrimeril Exeauti%Ei 8.15 8.15 8.00 9.9(1 8.83 Gerienal sierviae:i JL c iaial 41.40 43.10 47.00 4 El.,'l9 £1.79 Firiariaial 30.78 37.78 39.18 4 CI.13 39.7£1 P IsaEis:imer l 29.75 30.75 33.25 33.19 33.79 CammunitycevEdaclmerii 3(1.05 29.15 29.15 31.08 33.2(1 BL ilc ing sierviaeci 3(1.25 20.25 20.50 33.9(1 33.69 InfanrriEdion tEiahnolocly 1E1.41 '15.41 '14.84 19.08 19.5(1 Glf er 1(1.66 '10.51 13.33 EL39 1.41 Pc b lic proieci ion Law Eiriforaemerit 9£1.35 '101.68 '101.68 1aa. 19 1(14.79 C cmnedionisi '149.95 147.45 153.30 1911.£1(1 199.69 Pn011Eiciive irispEiatiari 21.10 27.35 29.35 34.33 39.8(1 Public Wanks Streets aric IicjFways 51.0(1 57.00 57.00 EIElA(1 E13.5(1 Sanitation 11.0(1 23.00 23.00 34.(1(1 1114.(1(1 HEalih 8 Welfare HEOR 91.73 50.55 49.45 4 9.9(1 9(1.39 Welfane 9(1.99 89.49 89.85 89A(1 94.(13 REiarea Tori & cu llure Fair & e) Fla aeniEin 14.0(1 '14.00 13.00 14ACI 13.0(1 Oi f, er Ecoriamic de%elopmEirit (1.65 0.65 0.55 1.19 1.(18 Tuld 7(11.21 706.27 721.43 131.3CI 793.(19 Sou raer Desd u ie:i C OL rit) Firioriae Departmerrl. -346- DESCHUTES COUNTY, OREWN OPERATING INDICATORS BY FUNCTIONAPROGRAM LAST FIVE FISCAL YEARS -247- Placed N ear 2003 2004 221005 20061 20071 Ru niall ianlPraanarri RcdicE1 Rhysical amesis 1,586 1,386 1,613 1,6321 1,936 llraffic VialaIions Clitalicins issued 3,5921 E1,384 E1,89' 5,1171 9,348 Warnings 9,273 4,921'1 EI,1C19 6,(137 9,951 Clalls fon seruim 29,3a(1 21,14'1 211,269 2171,41El 29 ,�4CI llraflic slops 8,171 9,7197 11,71C1'1 1a,9218 9,(128 Salid waste Solid waste callecled (Ions) 176,E159 2ia21 wi 2 a1,21219 343,986 2k 7,EI521 Avemagle annual per caplita was1E1 gEmeiralian I1paunds) 21,193 21,719(1 21,9C1z 3,C196 3,111 RecyclablEis callected Q1ans) E1,857 46,851 54,2129 95,4 as E121,523 Raad SlrEiElt nesurfacingl milEis) 10.1(1 milEis 21E1.89 milds 221.41 milEis 14.06 miles 'ICI.'13 miles 9111 enmeirgEincy sEnaicEis BrneirgEincy calls E15,(IaC1 63,5C1(1 63,99 E18,4(13 10,104 Ralice cdficEir iniiialEid calls 21(19,131 2126,411 232,7CI(I 335,629 2144,633 19inedoplartrrienl inilialed calls 114,2153 15,321 'IEI,6CI.1 18,418 19,46.1 -247- DESICHUTESI COUNTY, CREGCN CAPITALASSETS STATISTICS BY HUNCTICIN/PROGRA N LAST FIVE FlISCAL YEARS Fliscal YEIar 20(13 Flunctioni/Pnogram POIICEI Siaticlris A( L H oorrElaliclrial 1lacili'liEls SpEloial sElrvioe,i cclmpleN Roa( Sineei;i (milEls) Sineeilights Fllashing lights Signals 20(141 2009 2006 2007 4 4 4 4 4 993 998 1,0(14 1,004 11,0111 4 4 4 4 4 EI EI EI 6 6 1 2 2 2 lei -248- AUDIT CCMME NTS AND DISCILICSIURES REQUIRED BY SITATE REC ULATIONSI AUDIT COMMENTS AND DISCUOSU RES REQUIRED BY STATE REGULATIONS Interr,ial Cc ntnc I We h ave aL c ited the finanaial statements of Desch les Clay n4j, Onegan, as oil and far tr El year enc ed J c no 30,'41007, anc r a� a issued our neporl lheneori dated Ocilot or 29, 0007. In planning and perfonmiing OL r audit, we considerac the Di:iiniat';i inlernal control c� an firiancial reporting in orc er to c eienmine oun ac c iting Klracedures ilon it a pc npose of expressing our o flinion on the financial statam anis aric not io flro�ice assunance on ilfe inlennal control o� en financial reporting. A significant deiliciency is a control c Eiiliaiency, on comt ination ail coriilnol deficiencies, tF a1 adversely affects your EirilliN'.i at ility to initiate, auilr arise, necond, praciess or neport financial c aila reliably in accordance will - generally acce flied accouriting principles in IT El U riilec %c lates of America sc ar that there is more than a nemote likelihoac that a missiatem eril of your finaricial statements that is more than iricoriseqL ariiial will not t e prmeriled on c etecied by your inlennal control. A material weakness is a signiilicani c eficiericy, on combination of significarit c eficiencies, than resu Its in more Than a rem ale likelihood tl- ai a material m isstatemenl oil ill- a financial statEimiEmis will noel be pnevented or dalected by your inlernal contnol. "a noted no matiens involving inlennal contrcl oven financial neflariing that we considen to be material weaknesses. W e nosed otr er maidens which were comms nicailec in a letller lo m anagem ent. Accouir,itirig Recc rids W El found it El coric inion of IT Ei accounting recarc s adegc ale far audit purposes. Cc Uzi terial Cash aric iri\ esiments wene adeqL alely sect, nec dL ning the yean. Indebtea r,iess -Ill' a County's shorl-ienm and long-ilenm c ebil was iloL ric to t El within legal lim dations on it a amOL nt of dot 1 which may t e iricc mod, liqu idation of debts wene witt in the prescnibed period of tim a aric inc ebilec ries was in corn plianca with provisions ail bond indentures and olher agreements, including nestriations on the u:ie of monies a�ailabla to netire indebtedness. Buidgelling We re\ iewed To Coc nN's Klroaec c res for prepanaiion, ac option aric W ecc iiori of its budget for the yean erided , c ne 30, 20071, and it a procedures for preparation aric ac cKlllicn oil their t c c get for th a year beginning July 1, 2007. All pnocedc nes were found to be in com pliance wiilf stailc loryl negL irements. -251- A L DIT CID MIMIE h TS AND CIS CLC SIL RES REQUIRED BY STATE REGL LAMONS For the yE ar enc ed c rie ;10, 2001, eXrlE ric its rE s exceed appropriations t) ca11E gory as ilollow:i: Origirid F inal A atual Capital C utlay Budget B u c gest Expendill u re Oyercii peiric tic S L rnrivEm Service Disitriat Rlesiervei Furic $ 93,135 91 68,1: 9 $ 72,594 91 14 ,4551; Fair & E> no, Clonciru cdiori S u t A nd ;I,e E12,7101 ' ,5Dl,7(l'1 3,693,789 111 E1,088, Ilrisurance Ccive►agle and Fiddlity Bonds Insuiiance cov E rage and fic elity t oric s were neviEiwE c aric found 110 be in ecm plliancEi with stair tory rEiqu iremenilsi. Flroiglran s Funaed Arcirr Cutsioe Sourciesi Requi►ements All material prograrr ci fundEic frorr 00siide sioL roes were reviewEic and fcL nd io be in subsilariiial compliance wiill- applrcpriate law,% rdes and regulaiionsi governing 111'csEi programs. Reports filed with gnariilon agendEM were agreed to the Col. n4j's records, aric we fcL rid the County to t e in substariilial comipliance wish program requirements. c ee the S ingle AL dit ComplianaEi section of this nerlorl. Flubllic Ccint►acts and Flu►cFlasi% We 116%iE wed the Coy nN's prccec ures for awarding Fh t lic eonirads and ecndruction of PL t lic im ppiovementsi aric found th en to t E in corr pliance wilt stak tory requirementci. Investrr ents Inve,cHments were reviewed and found to be in corr pliaricEi with star iory reqs iremients. Higlhvmay Funds TaxE s on fL. Ed and motor %Ell' icle usie were rEi%iewed and fouric to to used in ecm FlliarieEi with constiil.tiorial and sitati.ioDl requirements. It is repart is intendEid solely for the information and L SEi of mianagEimierii, the board of coa m issionerci and it a Clregon SlEiaretary of State aric is riot intended 110 be and sir CIL Id not be used by ariyoriEi ott er tt an these specified parr ies. HARRIGAN F1 RICE FRONK & CO. LLP Cert iflEic Publia Account nts & CcItants El): Candace %S. FroriH - a partner Clctoben '919, 2001 -2812- SIN G U8 AUDIT COMPIIJIAN CB REPORT ON COMPLIANCE AND ON INTERNALCIONTRROL OVE R FINANCIAL RE PORTIN CI BASE U ON AN All UIT OF Jahn A.FarrillmCIA FINANCIALSTIATIEMENTS FERFORMEDIIN_ACCORDIANCE WITIH w( sk yI B. Priae ul, CPAI GOVERNMENT AUDITVNG SR4NDARDS Clan dace l . Ilra n k. CPAI Board of Commissiariers Deschutes Coy nN, Onegari W e 1- a� a audited tt a finarieial stallemenIls ail the govennmental acclivities, each major fund and It a aggregalle remaining fund information of ❑es ahL Iles Clcw n4j, Oregon, as oil and for tt a yeah ended , une 30, 20071, and 1- a\ a is suet our report It ereion c allec Oatober'2I9, 2007. W e aoric t. ccled OUR au dit in accordance willt generally accepted auditing sllaric arc s and 111- a standards applicat le to finarieial au ditc containec in Goveimmenil Au ditirig 917 sW (Ialorado Slandarnds, is s t. eid t y 111- a Comptroller General of the L riiteic States. Sub 200. E and.OR97702 Inteivia it Coritrol Oven Flinaricial Reporting T( 1 (9111) 382-11191 Him(541)788-1124 In planning and performing OUR audit, we cansic ered the Courity's irillennal control a%eR wwwkendapa.c(irn llinancial reporting in arc er to determine our at, c illing proeec a re: for the purpose oil ernifl@bt ndquiarn exrlres s ing at, r opinion on the flriancial sllatements , bu I not for the purpose of expres s incl an apinion on Ilei effectiveness of 111' EI ❑istrid'E internal coninol over financial reporting. Alccordingly, wet da not a)gress an opinion on it effectiveness cif 111' EI Cot, rig's iriieinal coriirol over firiancial reporl ing. AI corillRol deficiericy e> is is wt eri the design or operaiiori of a control c oes riot allow mariagemerii or employees, iri the riormal aounse of performing thein assigned ft, ridioris, to pre% erii or c eieat missllaiements on a timely t as is . A s igriificarill deficiency is a eonirol C eiflaieiricy, or comt ination of control declliaieriaies, it all advers ecly affects the enlliiy's at i%j to initiate, autf' orize, record, process, or report financial c ata reliat ly in accordance wish generally aeaerlied accounting principles in 111`6 United Skated cif Almierica such that th ere is miare than a Remote likelit aoc that a miis statemierill of 111`6 entibl's finanaial statements t1l at is micmei t1- an inconsequeritial will rias be rlre%eriied or deillected by 111- ei eriiity's interrial control. A material weakness is a s ignificant deficiency, or ciomt inaiiari of s ignificant deficiencies , tt all res a Its in mare than a Remote lik elihoac tE at a miaierial miss Ilatement of the 11inaricial silatements will not to prENeriied or deiiecteic t the entitJ's interrial control. Our coins ideration of tt a irileRrial control o% aR financial reporting was for the limitec purpose described in the firs t paragraph oil it is section arc wot, Id noel necessarily is entity all deficienaies in interrial coriinol tt all might be signitiaarit deiliaiericies ar miallarial weaknesses. W e c id riot ideriiify any c efieiencies in internal control o\ eir finanaial reiporiing that we consideR io be material weaknesses, as c eiflned above. We rioted ctlhen miatteirs which were commu nicated in a letter 11a manageimierii. -2H- REAORI CN CCMPUTANCS AND ON INIIERNAL CONTRC U C VER FINAN CIA L REPO RTING BASISO C N AN AU Oil C F FINANCIAL SlATEMENIIS AERFORMED IN ACCCROANCIE WITH GOVERNMENT AUDITING STANDARDS— CCNTINUED Comp Mancc ana Oth cif Matters As Klan of otr taining raa,ionablei assurance about wheilheu lhei Coy riN's financiial sitaileimenis are free of rr aleuial misstatement, we rlerioumed lesitci of its ciamipliance with certain provisions of lawsi, ueigL lations, contracits aric giants, nonaomipliance wilt which cion Ic t a� e a diuecft anc material efilect on tt a deiterrr ination of financial stalleim ent amioL nis. H owever, providing an orlinion on clam pliance willt tt ose rlra� isiions wasi noel an otr jeciK El of OL r audit and, acicordingly, we da not ED rlreisis Sal. ah an opinion. -1117 El uesulls oil our 1esto diSICIOSIElc no instances oil noncorr pliaricie requiueic to t e reported L ric er Goveinment / ua thing Standards. This reipori is intended ciolely for lhei intlorrr align anc O se of the t oard oil corr m issionemsi, management, aiheus witt in the County, iledeiral awarc ing agencies and pass-through entities and is nal intended to be and shoulc not tr a used by anyonei other than tt ecie specifiec parties. HARRIGAN RRICE FROM K 81 CO. L LR Certified RL blia MCOL nlants $I Consultants By: a t,G( andacei S. FronN - a partner Ocitobeu 29, 24(17 -256- REPORT ON COMPLIANCE WITH RHOUIREMENTS APPLICABLE TO EACI- MAJOR RROGRAIM AND ON INTERNAL CIONIIROU OVER JolnP.Harrigan, C]PAI COMPLIANCE IN AICICIORCIANCIE VYITH OMB CIIRCULIAR A-133 Wes lell B. Price III. CIPA I Clandace S. Front, CIPA Boarc of C amimiissionEirs ❑Eisct Lies Countyj, Oregon Ccmicl kince We H ave ac c ited the compliance oil Desai a Iles Countyj, Oregon witt the b1pes of compliance negL iremienils described iri the U.S. OfficEi of ManagemiEmil anc Budget (OMB) Cliroc lar A-133 Comipliarice SIL flplem en'I tt all are appliaat le io each of its majon federal prognamis for the year enc Etc June 30, 20C i. Deschutes C CIL ribl's major lederal 9'153Ott9 0CIaloradn no ramis are is eniliflec in the s� moria of auditors' rest 1113 section of the accompanying Suite :oo � p g ryl Hand. OR 97701 schedL le cd ilindings and quesilioried aostri. CompliancEi with ihEi req uire mienils of laws, Tel (941):aa-<I;191 regulations, con'Iraats aric grants applicable io each of its miajon ileceral programs is the eam (541) 388-1124 responsit ility of the County's miariagemierii. OL r responsibilibl is to Ei) press an opinicri www.tendapa.cun on ill' a Cloc nay's acmirlliance basec on our au dit. email@ ben dcpa.ca m "a cone L cited oun audit of compliarICEi in accordance wiilt gerierally acaepiec audiiirig slaric arc ,i; it EI siaridards applicablEi tc financial al. c ills conilained in Govemmenil Audiiling Silandar)ds, issu ed t y 'lt a Comptraller General of it e U niiec Stales; aric OM1 Ciro lar A- 133, Audits cif cSiates, Local Governmienis and hors-Rnofit Organizations. Those stanc arc a aric OMB C iraL lar A-133 regL ire that we plan and perform it a audit to at lam remionablEi assunanee about wt Eilher rioricomiplianee wilt the Npes oil corr pliarice retquinements referrac to above that could have a direst arid material eff. ecit or) a rr ajor federal pragrami occurred. An audit malt. c es examining, on a Ilesi basis, e% idence at out the County's compliance wish hose requ iremerrls and performing such other rlroeedc res as we corisidened necessary in it a circa mistarices. We believe that OL r auc ill provides a neasanable basis ilor our aflinior). OL 11 audit daes not )rlro%ic e a legal c eiarminaliar) on the County's compliance with Those rEiCIL irerr Eirils. In au r ol:liniori, ❑esat L Iles C ounbl, corr plied, iri all material respecils, wiilt the requirem ar)is reilenred 'Ic at m a it ai are applicable is each of its major federal prograrr s for the year endEic JunEi 30, SIC 07. Internal Cc ntnc 1 Over Cc mpliance 11t EI mianagEirr erii of tt e C CIL riily is responsible for establishing aric mairiiaining efilec'li%Ei internal conircd men compliance wilt ilte requiremienis of laws, regulaiians, coriilnacts and grants aprilicablEi to federal programs. In planning and perfarming our audit, wEi considered 'It e C OL nily's iniernal control c%er compliance witt requiremienis it all caL Id E ave a direct and material efileat ori a major fac eral prograrr in order to determine ac r auditing procedures fcm ilt a purplose of expressing CIL r oplinion on corr flliancEi, t u 1 rio'I for -2M- REPORT ON COMRLIANCIS WITH REQUIREMSNTSI APPLICABLE TO SACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE] IN ACCORDANCE WITH OMB CIRCULAR A-133 — CONTINUED the punposEI of Er) ppiessing an oplinion on the effilectiveness of irillennal control over compliance. Acacmc ingly, we do noil express an opinion an the efilecth eriess of the C CIL n)'s internal control o% er corr pliance. A aontnol deficiency in an entiily's intErrnal acrilrol over compliarICIG exists when tF a desigri on operation of a control does noll allow rri anagemenl ar employees, in tt a narmial course of perfarming thein assignec fu ncilians, to prevent or detach nariciarriplianoe witt a tyjpe of compliance requirement oil a fedenal program an a tin' Elly basis. A signiliclarit c efiaiency is a aanlNol deiliaiency, or corribination of control c efiaiencies, if at adversely affectls an entity's at ility to ac miniSlAr a iledEmal ppiograrri su Cl` tha'l tt ere is rriare than a nemiote lik elihood that noncomiplianeEr with a 11)1 10 of aompliance requiremieril of a fac eral prognami It all is rriore It an incorisequeritial will rial be pray exited or dErlected by It a entity's irilernal control. A material weakness is a signiflaaril deficiency, or combination of signiflaanil deficiencies, tt all results in more lhari a rerriole likelihood It al rr alerial noricompliance wiilf a Npe cd compliance regL iremenil of a fec eral program will nol be Kpie�ented or c eleated by if Er entity's intennal control. Our considEiralion of the internal aonilrol over carr Alliance was far tt a limliilElc FIS nplose describec in tf• a finsil paragnapt of this section anc wog Ic not necessarily ideriliN all deficieriaies in tf a iritennal control it at rr ighl be significant deficieriaies material weaknesses. W a did not identify] any deficiencies in internal conilnol over compliance aric ills operation that we considers to .be rr aterial weak nesses, as c efined above. This report is inlendec solely for tF a infonmiation and use of the board of commissicriErrs, management, off ers within tl' a COL ntyj, federal awarding agenciGs and pass -11t noL gl' enililiErs aric is not iritenc ed to k e aric shot Id nal be a SEic E y anyone other It an these specified part ies. FARRIGAN FIRICIE FRONH & CCI. LLFI ClErrlified Publia AccIOL rrlariils 81 Consultants By: C anc ace a Hronk - a plariner October 29, 20CI i -258- DESCHUTES COUNTY, OREGON SICHEDULE OF FINDINGS AND QUESTIONED COSITSI FC R TH E YBAR ENDED U N E 30, -91007 Section I — Slummary cf Auditor's Results FinanciiaJ 5 ilaterr entsi Type cit audiions' report is s L ec : Unqualified Iniennal Claninol men financial neiKloriing: • Material weak ries s Iles: ideniliilied? * Significant dediciiencyilies) is entified 111- a1 are no11 cion, idened to t e material weak nes s Ijes;? Nonciarripliance miailerial ilei financial statements noted? Feaenal / wands Inllernal aonllnol open majon prognamis: • Material weak ries: hest; ideiriiliiied? • Significant dedioiencylliesj is entified 111- at are no11 acini idered 110 t e material weak nessgjeis;? 11y Fle of auditors' report issuec on compliance ion major programs: Unqualified Any aL c it findings c isclosed t1- all ane requinec to be reported in accordance with siectlion 510ilaj of ClirCL Ian A-133? Ic entificaiion all major programs: yes no yes none reported yes no yes no yes none reported y est no CF DA Nlurr bens) Mame oflFeideml Propnam or Cllusller 10.665 Sat ools and Roads Grants to States 10.557 Special SIL ppleimienial Writion Programi lion Womien, Infants anc Olt ildren (W IC) Dollar thresholc L sieic to distingL i0l' t etWeEm ty Fle A and type B prograrris : $ 300,(100 Auditee qualified as law -risk aL c i11ee? X y els Slection 11— Firiancial Statement Findings No rriaiters wenei repladed Section III —Federal Award Findings and Questic ned Costs No rraiters wene reported. -259- no DESC HUTBS COU NTMI, OREGON S TAIIIJ 61 OR PRIOR NEAR 11:1006) FIN DIN GS FOR TH 9 YBAIR EN DED J U N 9 30, 2(1(17 TE ere were ric findings c 11 questionec costs for the ilisaal year erided , une 30, x(106. -260- DBRIC HL TES COL NW, C RISC C N SCHEDUL9 CIH EXPEn DIAL REI9 CIH FEDE RAL AIWARDS FC R TF E YEAR 9NDOD JUf E 3CI, 2CICI7 AWARI11 CIR WIWI- FBDBRAL 1H ROUGH CFDA IDBN11FNING CIRANICIR AND RROGRAM 71111 B NUN BER H L MB9R U.S. Deparlmenl of Algniculluue Dinect Rraonams Coopera tive Forestry As s istance Coopena tive Fonestry As s istance Coopena tive Fonestry As s istance Honest healtl Rrateation Fla as Thnouoh Programs I Itate lie partment of F uman Services H ea Itl Divisia n Special Supplemental Nutrition Flnogram Ion "ornen, Infants and Clhildnen (WIC) Special Supplemental Nutrition Flnogram Ion "ornen, Infants and Clhildnen (WIC) WIC Clnants to ;Itates :Itale Department of Administrative ;lery ices Schools and Roads: Clnants to 11tates IItate lie f artment of Bducalion School Brealfast Rrognam National Lunch Ila[ a a 1 Rrogra n Notal Department of Plgricultune U S. Department oil the Intenicin Dineat Rrognams Payrnents in Lien of lazes National Fine Plano ildland Lit an Interlace Community Fine As s istance National Fine Plano ildland Lit an Interlace Community Fine As s istance National Fine Plano ildland Urban Interlace Community Fine Assistance Rass It nough Rnograms :Ita to lie ii a rtmenl o l Adminis tnative Services Non-;lale Disposals of Mineral Material Distnibution of Rea eigts to Stale and Local Clauennmenls Notal Depar ment at the Interior L.S. Department oil Juslice 11ineat Rrognams 11upervised \ isitation: 'late F auens fan CK ildren Bulletg noof \ est Far nens l ip Rnogna m Ras s 11 nough Rnograms Department of State Rolia e Juvenile A ccountat ility Incenthie Block Gnant Bllnne Form Lila C31nant Rrognam Bllnne Fowl Lila (3nant Rnog nam RdH and Byune h e re onial Stale and Loca I La H Bnfoucement As s istance Dis a netia n ary Giants Flnogram I RdH arnl Byrne N ern onial ,Ius tice As s istance Gua n Riognam BdH and Byrne N en onial ,Ius tice As s istance Guant Rrogna m 10.664 F AA8 009 10.664 05 -DG -11060120-002 10.664 06 -DG -11062752-402 10.680 04 -DG -11062764-048 '10.557 280559 '10.557 280664 '10.578 280669 '10.665 '10.553 0904001 '10.555 0904001 15.226 15.228 F AA0528 7 0 15.228 FAA061'11'l 15.228 FAA061'113 13.214 '13.227 MORAL B)I RUN DI'IIURE $ 16,813 22,093 27,439 47,645 468,979 17,070 6,192 4,452,820 '16,282 31,496 289,911 75,000 75,000 73,151 3,942 4,308 52'1,312 18.527 7005 -C" -AX -0036 18'1,449 18.607 7851168505029160 '10,715 16.523 89-608 13,655 16.579 '110,000 16.:179 04-022 '115,617 16.:180 7„100 16.788 09-001 ; 8,133 16.788 2886 -11,1 -BX -0503 '18,373 DESCH U1 ES CC UNTV, OREGC N SCHEDULE OF EXPENDITURES CIF F EDERAIL AWARDS F CR TH9 YEP R EIS DED JUNG .Ia, mw "ARD CIR RAISSI- FEDBRAIL TF ROUCIF CFDAI IDBN'IIFN ING GRAMOR MID RROGRAM TIME N L MBER � U MBER U.S. Department oil Justice Nontinued) Rass It nough RAOgiam9 • aontinuad :Ita to De pa r ment o l Justice Cnime Victim Assistance Cnime Viatim Assistance 11tate Deparlmenl o1 human Services F ealtt Division Enfoncing U ndenage Dninking Laws Reog rem liotal Depar ment a8.lustice U.S. Genenal clerviices Administration Rass Tt nouah Rnogiams litate Deparmenl of Clenenal Akiministiation Disposal a8 Fedeial Sunplus Real Riogerty 'Notal General Services Aldminishation U.S. Environmental Rncrlection Agency Dinect Wates Quality Coopenative Ag neement Surveys, Studies, Investigations and Special Ruipose Giants within the Office of the Adminis baton Ra ss Thnough Rnogiams :Itate Department of Fuman Services F ea Itt Division State Rublic Wates System Supen ision Capitalize tion Chants fon Dninking VI aten State Revolving Fund Wales Reoleclion Giants to the States 'notal Envinonmenlal Rrolection Algenay U.S. Department of Eduaation Flags Thnough Pnogiams State Depar ment of F uman Services F ea Itt Division Safe and Mug Fnee Sat oa Is and aommunities State Clnants 'total Depar went o8 Education U.S. Department of Heallh and human Sernitces Dinect Rra grams Substance Abuse and N ental F ealth Services Aldministsation Cliwg Fnee Communities Support Rra g nam Cliwg Fnee Communities Support Rrag nam Administra tia n lion Children and Families N e nta ning Cit ildien o8 Ritsoneri Flags Thnough Pnogiams State De par ment of F uman Services F ea Ilt Division Family Planning: Services Abstinence Bducalion Immunization Giants (P onca sh Assistanae - baccine) Centei flon Disease Contiol and Rievention: Investigations and Technical Assistanae -2E12- FEDERAL Ell PENDI'IU RE 18.575 05-2406 5,838 18.575 06-2608 1'1,674 '18.727 142301 15,000 39.002 407 88.463 CIP96019501 54,112 86.610 )<59600788'1 '168,839 96.432 180557 13,000 66.468 180655 37,105 86.474 2806'13 '1,030 93.268 '1936002292 284,286 891.186 136501 '100,000 '100,000 93.276 1 1-3981`1112108-05 413,584 93.276 1 F 79 SRI ]'108-06 86,939 93.616 90CIV0052/01 - 03 33,097 93.217 180558 '124,924 93.235 154000 '15,536 93.268 '1936002292 '191,074 93.283 2805'17 63,200 DESCHUTES COUNTY, CREIGCN SCHEDULE OF E XiPENDITL RES CP FIEDE FLAIL MARDS FCR THE FIEF R E� DED JUNE 3CI, .ICIOa -263- AINIARD UR PAIS9- FEIDBRAIL THROUGH CFDAI IDE N71FN ING FE DE RAL GRANICIR AND RROGRAM III11L8 NU N E ER NUMBER EN PE NCIIIIU RE U.S. Department oil Heallh and Human Services -continued Rass It nouah Pnoarams - aontinue d :Itate Department of Human Services H e altt Eliviaion -continued Center fan Disease Control and Rievention: Investigations and Tecf niaal Assistance 93.283 280615 4,601 Center fan Disease Control and Rievention: Investigations and Tecf nical Assistance 93.283 280618 243,952 Centers fan Disease Control and Rievention: Investigations and Tecf Neal Ass istance 93.283 280638 200 HI\ Oaie Fonmula Giants 93.917 280544 73,128 HK Rnevention Activities -Health Depar ment Based 93.940 280646 22,217 Cooperative Agreements fon State Based Diabetes Clontnol R iog nams 93.988 280567 44,680 Mate mal and Cit ild Health Ilerviaea Blocl Clnant to :Itates 93.994 180514 166,882 :Itate Clam mission on Childnen and Families Pnomoting ;Iafe and 11table Families 93.556 050708:1 41,601 Chill Clane and Development Block Grant 93.575 050708:1 63,240 Social Services Block Gnant 93.667 050708:1 220,178 Medical Assistance Rnognam 93.778 CIBEIC0507 53,833 :Itatelie pad ment of1-umanServices Mental haaltt Division Pnojects bn Assistance in 7nansition fhom Homelessness (RArrH) 93.150 207001 40,872 Substance AIt use and h ental H as Ill Services-Rnoje a Is 93.243 480509 2,500 Temporary Assistance bn N eed�l Families 93.558 137000 23,471 Medicaid Inihastnuatune Gnant 93.768 '102200 8,000 Bloa I Chants ton Community Mental H ealtt Services 93.958 '11200'1 145,403 Bloa I Chants ton Flnevention and lneatment of Substance AIt us a 93.959 '135001 226,872 1lotalDepar ment ofHealtl andHurnan Services '1,940,984 Ile par men -I of Homela nd :lecurity Ras s lhnough Flnoaiams Depar ment of State Roliae Emegency Management Rer onmance Chants 97.042 47,341 State H omeland'Iecurity Grant 97.073 05-217 7,979 Ilotal Depar ment of H on elan rl 9ecuiity 55,320 Office of Nal ton at Dnua CI<inlrol Rolicv Rass lhnough Flnogiams Depar ment of State Rolia e HIDIIAI ' 07.M '1936002292 207,495 Notal Office oil National Drug Clan tool Rolicy 107,495 1lotal Fede nal Assislanai $ '10,693,571 Grant utilized by a fiduciary onganization. HICIIIAI Gra nt amount includes funds utilized by a fiduciary oigan ization in the amount of $78,722. N CITE A - 9,41:119 OF RRBRARA7ICIN T a aacomp angling schedule at expenditure of ledeial awands includes the fedeial gra nit activity at Deschutes County and is presented on the accrual basis oil accounting. It a information presented in aacordanae with the nequinements oil OMB Clircular,4l-133,,4Iudits oil'Itates, Local Clove mments and Non-Pnofit Onganizations. lhenefone, amounts pnere nted in this schedule mail differs lnom amount: presented in, on used in the piepanation of the basic financial statements. -263- DESCHUTBSI COUNTY, OREGON NOTESI 710 FINANCIAL SITAWIMEN7IS JUNE CIO, 20CIri Inves9m ents As of L rie 30, 20(17, lr a County hac the hollowing invesimients and miaturities: Investm ent 71ype U.S. Agenciies Commercial Rapen Cerlificates oil Deposils Investment MatL rill les 18 manllhs cr less 1811c 24 months $ EI0,805,22125 $ 2,OOCI,OCICI 15,EIZ 0,176 - 3,1323,989 119,00(1 Toilallnvestrrienis $ f10,09,390 91 2,015,00CI Inileresi receivable Invesimient all rniarket RIL s accrued inienest Deschutes County - Sliatement oil Net Assets Fiduciar)4 Func s - Sltaterment oil Fic uciary Assets aric L iabiliiies Net Assets Tia tal 91 62,825,225 15,840,176 3,408,989 82,074,390 896,215 $ 82,970,605 73,905,E168 9,464,937 $ 82,970,E105 �lnllenest Rate Risik[ Interesil raffle risk is the risk it ai cit ariges in interest rates will ac Densely afilect It a fair %alue of an investrriEirill. As a mieans of limiting its exposL na ici flair value losses anising frorr rising inienest nates, the County in%esiment policy negL ires that a minimum al 80% oil It El COL nIN's investrr aril portfolio rave rraiuniiies of 18 rrionilrs on less. The rerraining''IO% of the Couriiy's investrrEinils mush hake maturi-lies oil 24 rr onilr s on less. Alt , L rie 30, 20(17, 97.5% oil ilr a iri% esiment portfolio will rr ailL re in 1 fl months on less. Creci t Risik. Credit nick is the risk that an issuer cir other cOL nienpariy io an investrrierii will not fulfill its cbligaiion. Oregon Rle%isEid SltatuilEis, Chapter 294, authorizes ire Clcunty to invest in obligations of Ite U ailed Slates 7lneasL ryl and United Stales Goy errirrevil agencies aric insilnL rrenialities, certain tarik ers' aciciecllaricies, nepurcrase agreemients, cieriain higr--grade corrmercial pacler aric corponate tonds aric abligalicins of stales and munieipaliiies. Tr e Courily's investrr Einil policy has t een approN aid by iIr El County Carrimission aric sPleciifies the COLriiy's inveslmierii objEictives, negLired divensification, ceraain lirriilaiicins aric neporiing requineimenis. These requirements limit inveslmenis in commercial paper aric cerporailEi tonds is 2CI% of ihEi tOlal portfolio aric 9% in ariy one corporation, sL t sidiaryl or affliliaile. Clarrmercial paclEir and cionparaie boric s musil be in the iocl two naiincls issuec by nationally necognized silaiistical rating organi2aiions IN RISIROs; . As of J L ne CIO, 2CIO7, the COL rily's investrrienis in corrin Eircial paplar were naled Al by Sltandand & Roon's, F-1 by Fiich Railings aric P-1 by Moody's Investors SlEimicE1. lir a COL riiy's invesimients in U.S. GovernmEinil agencies consist of Federal F orriei Loan Sank 1152%), Fedeual Home Loan Mortgage Coup 122%; and Federal N alicirial Morigage Association 1122lEl°/a) boric s. Tt ei COL riiy's investrraril in the Oregon S11aie Treasuren's irIN esiment pool is not rated and is Treated as a cash equivalent on the Siaiement of Nei Assess. Custoa,fa/ Cmdk Risk[ Cusiloc ial Cnec ill Risk is it El nick ilr al, in it Ei e�erii of the failL re all 'It a ccL nilerclady io a transaciiciri, the ga%arrimeriil will riot to able to recover fife %alue oil an invesimerii on collaileiral secLri'lies in tf a possession till an outside pally. Tlh a County's invesilrrierii policy pnovic es itall t rck er/dealers and financial insiiiutions rrieet certain qualifications, which are reviewed annually. -33-