The URL can be used to link to this page

Home My WebLink AboutFY 2009 Comprehensive Annual Financial ReportDESCHUTES COUNTY, OREGON COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2009 DESCHUTES COUNTY, OREGON 1300 NW Wall Street, Suite 200 Bend, OR 97701 COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2009 Prepared by: Deschutes County Finance Department Marty Wynne Finance Director and Treasurer Jeanine Faria, CPA Accounting Manager DESCHUTES COUNTY, OREGON TABLE OF CONTENTS YEAR ENDED JUNE 30, 2009 INTRODUCTORY SECTION Page Letterof Transmittal.............................................................................................................................iii-viii List of Elected and Appointed Officials...................................................................................................... ix OrganizationalChart................................................................................................................................ x GFOA Certification of Achievement..........................................................................................................A FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT......................................................................................................3-4 MANAGEMENT'S DISCUSSION AND ANALYSIS................................................................................... 5-15 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statementof Net Assets..................................................................................................................... 19 Statementof Activities........................................................................................................................ 21 Fund Financial Statements: Governmental Funds BalanceSheet.............................................................................................................................. 22-23 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets ................ 25 Statement of Revenues, Expenditures and Changes in Fund Balances ........................................ 26-27 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities........................................................................ 28 Fund Financial Statements: Proprietary Funds Statementof Net Assets..................................................................................................................... 29 Statement of Revenues, Expenses and Changes in Net Assets......................................................... 30 Statementof Cash Flows................................................................................................................... 31 Fund Financial Statements: Fiduciary Funds Statement of Fiduciary Assets and Liabilities..................................................................................... 32 Notes to Financial Statements........................................................................................................... 33-62 Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Major Funds GeneralFund................................................................................................................................ 65-66 Deschutes County Sheriff's Office Fund........................................................................................ 67-68 Countywide Law Enforcement District Fund....................................................................................... 69 Rural Law Enforcement District Fund................................................................................................. 70 ProjectDevelopment Fund................................................................................................................ 71 RoadDepartment Fund..................................................................................................................... 72 PERSReserve Fund......................................................................................................................... 73 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2009 Page Other Supplementary Data Combining and Individual Fund Statements and Schedules Governmental Funds Nonmajor Governmental Funds CombiningBalance Sheet................................................................................................................. 79 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........................... 80 Nonmajor Special Revenue Funds CombiningBalance Sheet............................................................................................................ 83-92 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................... 93-105 Schedules of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — BusinessLoan........................................................................................................................... 106 CourtTechnology Reserve......................................................................................................... 107 Assessment and Taxation Reserve............................................................................................. 108 Crime Prevention Services......................................................................................................... 109 GrantProjects.............................................................................................................................110 JusticeCourt...............................................................................................................................111 LaPine Industrial.........................................................................................................................112 BethlehemInn.............................................................................................................................113 HumaneSociety of Redmond......................................................................................................114 Park Acquisition and Development..............................................................................................115 ParkDevelopment Fees..............................................................................................................116 GeneralCounty Projects..............................................................................................................117 GeneralCapital Reserve.............................................................................................................118 CountySchools Fund..................................................................................................................119 SpecialTransportation Fund....................................................................................................... 120 TaylorGrazing............................................................................................................................ 121 TransientRoom Tax.................................................................................................................... 122 VideoLottery.............................................................................................................................. 123 WelcomeCenter......................................................................................................................... 124 Property Management Operations.............................................................................................. 125 ForeclosedLand Sales............................................................................................................... 126 LiquorEnforcement.................................................................................................................... 127 Victims' Assistance..................................................................................................................... 128 LawLibrary................................................................................................................................. 129 CountyClerk Records................................................................................................................ 130 Commission on Children and Families........................................................................................ 131 Community Justice - Juvenile..................................................................................................... 132 Sheriff's Asset Forfeiture............................................................................................................. 133 CourtFacilities............................................................................................................................ 134 Deschutes County Communication System................................................................................ 135 PublicHealth.............................................................................................................................. 136 HealthyStart............................................................................................................................... 137 PublicHealth Reserve................................................................................................................ 138 ABHAAccountable Behavioral Health Alliance........................................................................... 139 BehavioralHealth....................................................................................................................... 140 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2009 Page AcuteCare Services................................................................................................................... 141 OHP— Chemical Dependency.................................................................................................... 142 CodeAbatement......................................................................................................................... 143 CommunityDevelopment........................................................................................................... 144 CDD Groundwater Partnership................................................................................................... 145 NewberryNeighborhood............................................................................................................. 146 CDD Groundwater Protection Funding....................................................................................... 147 Community Development Reserve............................................................................................. 148 CDD Building Reserve Program................................................................................................. 149 CDD Electrical Program Reserve............................................................................................... 150 CDD Building Improvement Reserve.......................................................................................... 151 GISDedicated Fund................................................................................................................... 152 Natural Resource Protection....................................................................................................... 153 FederalForest Title III................................................................................................................. 154 Countywide Transportation SDC Improvement Fee.................................................................... 155 Surveyor..................................................................................................................................... 156 Public Land Corner Preservation................................................................................................ 157 RoadBuilding and Equipment.................................................................................................... 158 Road Improvement Reserve....................................................................................................... 159 Vehicle Maintenance and Replacement...............................................................................I...... 160 DogControl................................................................................................................................ 161 AdultParole and Probation......................................................................................................... 162 Countywide Law Enforcement District — Capital Reserve........................................................... 163 Rural Law Enforcement District — Capital Reserve..................................................................... 164 DeschutesCounty 911................................................................................................................ 165 911 CSD — Equipment Reserve.................................................................................................. 166 Extension4-H............................................................................................................................. 167 Black Butte Ranch County Service District................................................................................. 168 Sunriver Service District — General Fund.................................................................................... 169 Sunriver Service District — Reserve Fund................................................................................... 170 Nonmajor Debt Service Funds CombiningBalance Sheet....................................................................................................... 171-173 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................. 174-177 Schedules of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — 2000 Series Limited Tax Improvement........................................................................................ 178 Local Improvement District 2003 Series...................................................................................... 179 Local Improvement District 2005 Series...................................................................................... 180 Local Improvement District 2007 Series...................................................................................... 181 Local Improvement District 2009 Series...................................................................................... 182 CDD Building 1996 Full Faith and Credit, Refunding Series 2004 ............................................... 183 Full Faith and Credit, Series 2003............................................................................................... 184 Full Faith and Credit, Series 2005............................................................................................... 185 Full Faith and Credit, Series 2008............................................................................................... 186 Full Faith and Credit, Series 2009............................................................................................... 187 HHS / BJCC Full Faith and Credit, Refunding Series 2005 ......................................................... 188 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2009 Page Government Center, 1998 Refunding Series COPs.......................................................................189 Public Safety 1998/2002 General Obligations Bond Debt Service ................................................190 Redmond Building 1994 Series COPs...........................................................................................191 PERS, Series 2002 and 2004 Debt Service...................................................................................192 Welcome Center 1998 Refunding Series COPs............................................................................193 Bend Library CSD Debt Service....................................................................................................194 Redmond Library CSD Debt Service.............................................................................................195 Sunriver Library CSD Debt Service................................................................................................196 Nonmajor Capital Project Funds CombiningBalance Sheet..................................................................................................................197 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..........................198 Schedules of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Local Improvement District.............................................................................................................199 JailConstruction.............................................................................................................................200 Jamison Acquisition and Remodel.................................................................................................201 OSPBuilding Construction.............................................................................................................202 SecureTreatment Facility..............................................................................................................203 Deschutes County 911 Building Construction................................................................................204 Fiduciary Funds Statement of Changes in Assets and Liabilities — Agency Funds .......................................................207 Proprietary Funds Enterprise Funds Combining Schedule of Net Assets: SolidWaste Sub-Funds.................................................................................................................211 Fair & Expo Center Sub-Funds......................................................................................................212 Combining Schedule of Revenues, Expenses and Changes in Net Assets: SolidWaste Sub-Funds.................................................................................................................213 Fair & Expo Center Sub-Funds......................................................................................................214 Combining Schedule of Cash Flows: SolidWaste Sub-Funds.................................................................................................................215 Fair& Expo Center Sub-Funds......................................................................................................216 Schedules of Revenues, Expenses and Changes in Net Assets — Budget and Actual — SolidWaste Operations.................................................................................................................217 LandfillClosure..............................................................................................................................218 LandfillPostclosure........................................................................................................................219 Solid Waste Capital Projects..........................................................................................................220 Solid Waste Equipment Reserve...................................................................................................221 EnvironmentalRemediation...........................................................................................................222 Fairand Expo Center.....................................................................................................................223 AnnualCounty Fair........................................................................................................................224 Fair and Expo Center Reserve.......................................................................................................225 Fairgrounds Debt Service Fund.....................................................................................................226 RVPark..........................................................................................................................................227 Internal Service Funds Combining Schedules of Net Assets........................................................................................... 228-229 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2009 Page Combining Schedules of Revenues, Expenses and Changes in Net Assets ............................. 230-231 Combining Schedules of Cash Flows........................................................................................ 232-233 Schedules of Revenues, Expenses and Changes in Net Assets — Budget and Actual — BuildingServices........................................................................................................................ 234 AdministrativeServices............................................................................................................... 235 Board of County Commissioners................................................................................................. 236 Finance....................................................................................................................................... 237 Legal........................................................................................................................................... 238 Personnel.................................................................................................................................... 239 InformationTechnology............................................................................................................... 240 ITReserve.................................................................................................................................. 241 Insurance.................................................................................................................................... 242 HealthBenefits Trust................................................................................................................... 243 Capital Assets Used in the Operation of Governmental Funds Comparative Schedule by Source........................................................................................................ 247 Schedule by Function and Activity........................................................................................................ 248 Schedule of Changes by Function and Activity..................................................................................... 249 Other Financial Schedules Schedule of Property Taxes Transactions —All County Taxes............................................................... 253 STATISTICAL SECTION CONTENTS Financial Trends Net Assets by Component — Last Five Fiscal Years.............................................................................. 259 Changes in Net Assets — Last Five Fiscal Years................................................................................... 260 Program Revenues by Function/Program — Last Five Fiscal Years ...................................................... 261 Fund Balances — Governmental Funds — Last Five Fiscal Years.......................................................... 262 Changes in Fund Balances — Governmental Funds — Last Five Fiscal Years ....................................... 263 Revenue Capacity Assessed Value and Estimated Value of Taxable Property — Last Ten Fiscal Years ....................... 264-265 Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years .............................................. 266-267 Principal Property Tax Payers — Current Fiscal Year and Nine Years Ago ............................................. 268 Property Tax Levies and Collections — Last Ten Fiscal Years................................................................ 269 Debt Capacity Ratios of Outstanding Debt by Type — Last Ten Fiscal Years......................................................... 270-271 Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years ................................................... 272 Direct and Overlapping Governmental Activities Debt —As of June 30, 2008 ....................................... 273 Legal Debt Margin Information — Last Ten Fiscal Years................................................................. 274-275 Pledged -Revenue Coverage — Last Ten Fiscal Years.................................................................... 276-277 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2009 Page Demographic and Economic Information Demographic and Economic Statistics — Last Ten Fiscal Years............................................................ 278 Principal Employers — Current Year and Nine Years Ago...................................................................... 279 Operating Information Full-time Equivalent County Government Employees by Function/Program — Last Five Fiscal Years... 280 Operating Indicators by Function/Program — Last Five Fiscal Years ..................................................... 281 Capital Asset Statistics by Function/Program — Last Five Fiscal Years ................................................. 282 AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Audit Comments and Disclosures Required by State Regulations..................................................... 285-287 SINGLE AUDIT COMPLIANCE Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.................................................................................................... 291-292 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-1 33 ................................... 293-294 Schedule of Findings and Questioned Costs...................................................................................... 295-296 Status of Prior Year (2008) Findings.......................................................................................................... 297 Schedule of Expenditures of Federal Awards..................................................................................... 298-300 INTRODUCTORY SECTION This page intentionally left blank. TES � 2� Department of Administrative Services A Dave Kanner, County Administrator 1300 NW Wall St, Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 www.co.deschutes.or.us November 16, 2009 To the Board of County Commissioners and the citizens of Deschutes County, Oregon: State law requires that all general-purpose local governments publish, within six months of the close of each fiscal year, a complete set of financial statements presented in conformity with U.S. generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of certified public accountants licensed to perform audits of a municipal corporation. This report is published to fulfill that requirement for the fiscal year ended June 30, 2009. This report consists of management's representations concerning the finances of Deschutes County. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of Deschutes County has established a comprehensive internal control framework that is designed both to protect the County's assets from loss, theft or misuse and to compile sufficient reliable information for the preparation of Deschutes County's financial statements in accordance with GAAP. Because the cost of internal controls should not outweigh their benefits, Deschutes County's comprehensive framework on internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. Deschutes County's financial statements have been audited by Harrigan Price Fronk & Co. LLP, a firm of certified public accountants licensed to perform audits of a municipal corporation. The goal of the independent audit was to provide reasonable assurance that the financial statements of Deschutes County for the fiscal year ended June 30, 2009 are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditors concluded, based upon the audit, that there was reasonable basis for rendering an unqualified opinion that Deschutes County's financial statements for the fiscal year ended June 30, 2009, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first component of the financial section of this report. iii Enhancing the Lives of Citizens by Delivering Quality Services in a Cost -Effective Manner To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 16, 2009 The independent audit of the financial statements of Deschutes County was part of a broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditors to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These separately issued reports have been included in this comprehensive annual financial report. Management's discussion and analysis (MD&A) immediately follows the independent auditors' report and provides a narrative introduction, overview and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it. Profile of the Government The County was formed in 1916, is located in the central part of the state and covers an area of 3,055 square miles. The County has three full-time commissioners, who are elected at -large and serve four-year terms. Daily administrative duties are overseen by an appointed County Administrator, while the Board of County Commissioners sets policy, adopts the annual budget and passes ordinances in accordance with state law. The financial reporting entity, Deschutes County, includes all funds of Deschutes County, as well as all of its component units. Component units are legally separate entities for which Deschutes County is financially accountable. The County provides a full range of services including sheriff's patrol, investigative and correction services, construction and maintenance of roads and bridges, property assessment, tax collection, public and behavioral health services, social services for children and families, land use planning, building permitting and inspections, prosecution of criminals, justice court, parole & probation, election services, records maintenance, and operation of a landfill, a fair and expo center, and an RV park. Blended component units, although legally separate entities, are, in substance, part of Deschutes County's operations and are included as part of Deschutes County. Accordingly, the Countywide Law Enforcement District, Rural Law Enforcement District, Deschutes County 911, Deschutes County Extension and 4-H, Black Butte Ranch and Sunriver Service Districts are reported as Special Revenue Funds of Deschutes County. Bend Library CSD, Redmond Library CSD and Sunriver Library CSD are reported as Debt Service Funds of Deschutes County. The County utilizes a budget committee, consisting of the three commissioners and an equal number of citizens -at -large, to review and approve the proposed budget for each fiscal year. The annual budget serves as the foundation for Deschutes County's financial planning and control. Requested budgets are submitted for each iv To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 16, 2009 fund, department and component unit county service district to the County's Budget Officer approximately three months prior to the beginning of the fiscal year. The Budget Officer prepares the proposed budget based on these requested budgets, but generally with some changes, and submits it to the Budget Committee, approximately two months prior to the beginning of the next fiscal year. The County is required to announce, in advance, and hold a public hearing on the approved budget and to adopt the budget by no later than June 30, the close of Deschutes County's fiscal year. The appropriated budget is prepared by fund, department and category (level of control). All transfers of appropriations between categories require approval by the Board of County Commissioners. Budget -to -actual comparisons are provided in this report for each individual governmental and proprietary fund for which an appropriated annual budget has been adopted. For the General Fund and the major special revenue funds, this comparison is presented beginning on page 65 as part of the required supplementary information. All other funds are presented in a subsection of this report, which starts on page 79. Local economy Deschutes County is the outdoor recreation capital of Oregon. With noble, snow- capped peaks dominating the skyline to the west and the wide-open high desert extending to the east, the beauty and uniqueness of Deschutes County captures the awe of locals and visitors alike. Deschutes County is a bustling, exciting place where progress and growth are hallmarks. Beginning in the early 1990s, Deschutes County has experienced rapid population growth. This growth is believed to be largely due to the area's invigorating climate and year-round recreation activities. The population is approximately 167,000, a 45% increase since 2000 and is projected to exceed 240,000 within 20 years. Recreational activities include downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, rock -climbing, mountain climbing, whitewater rafting and golfing. Deschutes County is the host of diverse annual events including the Sunriver Music Festival, the Art Hop, Sisters Outdoor Quilt Show, Cascade Children's Festival, Pole Pedal Paddle, Sisters Rodeo, WinterFest, Sunriver Sunfest, Bend Film Festival, Pacific Northwest Amateur Golf Tournament and the Cascade Cycling Classic. In Fiscal Year 2009, the County's taxable assessed value increased by 6.9%, approximately $1.1 billion, to a total of $16.9 billion. Formerly a region dependent on wood products, Deschutes County has steadily diversified its employment and economic base. For the past decade, Deschutes County has lead Oregon in high technology growth. Numerous companies from the Silicon Valley, Portland - Vancouver Metro and Puget Sound have relocated or expanded here. Many of these firms are small but extremely innovative, producing niche -market products v To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 16, 2009 from semiconductors to software, medical instruments to recreational equipment. Tourism in Deschutes County contributes to the diversified economy due to the abundance of year-round recreational activities. The County is home to a major medical center, designated as a level II trauma center, with more than 200 physicians on staff. Long-term financial planning The unreserved, undesignated fund balance in the General Fund at June 30, 2009 is 28% of the total General Fund FY 2009 revenues which exceeds the minimum guidelines set forth in the County's financial policies. During FY 2010, the County will continue to develop its plan to expand the main jail facility. The County plans to issue Full Faith & Credit bonds, in the amount of approximately $1.5 million, in FY 2010 to finance a secure treatment facility which will be leased to a private contactor. The Federal Secure Rural Schools and Community Self -Determination Act, which provided approximately 20 percent of the Road Department's receipts in FY 2008 and 17 percent in FY 2009, has been reauthorized for an additional three years. It will be reduced by 10% per year in FY 2010 and 2011 and by 40% in 2012 after which it will be phased out. The County has partially mitigated this loss of revenue with an increase in the fees charged at the County's sanitary landfill. The annual amount of this increase will be transferred to the Road Department. Major initiatives Several years ago, the County, the Oregon Department of Environmental Quality and the U.S. Geological Survey determined that the groundwater in south Deschutes County is at risk of contamination from nitrates. Several solutions to this situation have been discussed over the years, including upgrades to conventional onsite systems and new advanced treatment systems. Cash management policies and practices. During the year, the County's unrestricted cash balances were invested in accordance with the County's investment policy as authorized by the Board of County Commissioners and the Deschutes County Investment Advisory Committee. The primary objective of investing, as stated in the investment policy, is the preservation of capital. The County Treasurer invests funds on behalf of the County in a manner to earn an appropriate yield while minimizing risk and meeting liquidity needs. County monies and monies of other agencies which the County holds in a fiduciary capacity, are pooled for investment purposes unless otherwise provided for under the County investment policy. Balances invested with the Oregon Local Government Investment Pool are reported as "Cash and Cash Equivalents". Cash is also invested in bank w To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 16, 2009 certificates of deposit, federal agency instruments and corporate notes which are reported as Investments. Below is a profile of the Investments at June 30, 2009. Maturity ranges: 1 month — 20 months Weighted average maturity: 10.8 months Average yield: 2.28% Risk management. The County budgets its risk management activities in two internal service funds. Each County department covered by the insurance provided by the Insurance Fund makes payments into this fund for Workers' Compensation, Unemployment, General Liability, Property Damage and Vehicle Insurance. Third party coverage is maintained for potential property damage losses. The County self insures for its health benefits and limits its exposure with a stop -loss policy. For medical/dental insurance risk, the Employee Benefits Advisory Committee plays an active role by making recommendations to minimize these costs. Pension and other post -employment benefits. Deschutes County provides retirement benefits for those employees meeting the qualifications of the Oregon Public Employee Retirement System (OPERS) or the Oregon Public Service Retirement Plan (OPSRP), both of which are administered by the Oregon Public Employees Retirement Board (OPERB). OPERS is a cost sharing multiple -employer defined benefit public employee pension plan and OPSRP consists of a defined benefit program and a defined contribution portion. In addition to the pension benefits, the County contributes to the premium for health/dental/vision insurance for qualifying retirees, until the time such employees are eligible to participate in Medicare. Awards and acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Deschutes County for its comprehensive annual financial report for the fiscal year ended June 30, 2008. This was the eighth consecutive year that the County has received this prestigious award. In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we will submit it to the GFOA to determine its eligibility for another certificate. The preparation of the comprehensive annual financial report on a timely basis was made possible by the dedicated service of the entire staff of the Finance Department. vii To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 16, 2009 We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. Acknowledgment should also be given to the Board of County Commissioners for their interest and support in planning and conducting the operations of the County in a responsible and progressive manner. Respectfully submitted, Dave Kanner County Administrator viii Marty Wynne Finance Director DESCHUTES COUNTY, OREGON COUNTY OFFICIALS JUNE 30, 2009 ELECTED OFFICIALS COUNTY COMMISSIONERS Tammy Baney Dennis Luke Alan Unger ASSESSOR Scot Langton SHERIFF Larry Blanton COUNTY CLERK Nancy Blankenship DISTRICT ATTORNEY Mike Dugan TREASURER Marty Wynne JUSTICE COURT Charles Fadely APPOINTED OFFICIALS County Administrator —Dave Kanner County Counsel — Mark Pilliod Finance Director — Marty Wynne Internal Auditor— David Givans Administrative Building 1300 NW Wall Street, Suite 200 Bend OR 97701 ix x Certificate of Achievement for Excellence in Financial Reporting Presented to Deschutes County Oregon For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2008 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. k4NGF 4fr�p lI"0 $TATE$ � AND IoW ION President $L App. CMICR69 . Executive Director This page intentionally left blank. FINANCIAL SECTION This page intentionally left blank. INDEPENDENT AUDITORS' REPORT John P. Harrigan, CPA Wesley B. Price III, CPA Candace S. Fronk, CPA Board of Commissioners Deschutes County, Oregon In our opinion, the basic statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of June 30, 2009, and the respective changes in financial position and cash flows where applicable, thereof, for the year then ended, in conformity with accounting principles generally accepted of the United States of America. Management's Discussion and Analysis as listed in the Table of Contents is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of this required supplementary information. However, we did not audit the information and express no opinion on it. The Required Supplementary Information (budgetary comparison information for the General and major special revenue funds) as listed in the Table of Contents is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. This budgetary comparison information for these funds has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of and for the year ended June 30, 2009, which collectively comprise the County's basic financial statements, as listed in the table of contents. These financial statements are the responsibility of the management of Deschutes County, Oregon. Our responsibility is to express opinions on these basic financial statements based on our audit. 975 SW Colorado Suite 200 Bend.OR97702 We conducted our audit in accordance with auditing standards Tel(541)382-4791 generally accepted in the United States of America and Government Auditing Standards, issued by the Fax(541)388-1124 Comptroller General of the United States. Those standards require that we plan and www.bendcpa.com perform the audit to obtain reasonable assurance about whether the financial email@bendcpa.com statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the basic statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of June 30, 2009, and the respective changes in financial position and cash flows where applicable, thereof, for the year then ended, in conformity with accounting principles generally accepted of the United States of America. Management's Discussion and Analysis as listed in the Table of Contents is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of this required supplementary information. However, we did not audit the information and express no opinion on it. The Required Supplementary Information (budgetary comparison information for the General and major special revenue funds) as listed in the Table of Contents is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. This budgetary comparison information for these funds has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our Board of Commissioners Deschutes County, Oregon opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. In accordance with Government Auditing Standards, we have also issued our report dated November 16, 2009, on our consideration of Deschutes County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The Other Supplementary Data and the Schedule of Expenditures of Federal Awards as listed in the table of contents are presented for purposes of additional analysis and as required by U.S. Office of Management and Budget Circular A-133, "Audits of State, Local Governments and Non -Profit Organizations," and are not a required part of the basic financial statements. The Other Supplementary Data and the Schedule of Expenditures of Federal Awards have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The Introductory and Statistical sections as listed in the table of contents have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we express no opinion on them. HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants By: --U Candace S. Fronk - a partner November 16, 2009 DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 As management of Deschutes County, we offer readers of Deschutes County's financial statements this narrative overview and analysis of the financial activities of Deschutes County for the fiscal year ended June 30, 2009. We encourage readers to consider this information in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages iii -viii of this report. Financial Highlights • The assets of Deschutes County exceeded its liabilities at June 30, 2009, by $172,045,000, an increase of 5% over prior year end net assets of $163,829,000. Of this amount, $97,062,000 is invested in capital assets, net of related debt; $208,000 is restricted for capital projects, $3,334,000 is restricted for debt service and $71,441,000 is unrestricted and may be used to meet on-going obligations to citizens and creditors. • Total net assets increased by $8,216,000, primarily as a result of $4 million of property taxes used to reduce general obligation bonds and $3 million from the increase to the Deschutes County 911 Service District serial levy retained to increase reserves. • As of June 30, 2009, Deschutes County's governmental funds reported combined ending fund balances of $65,720,000, an increase of $9,262,000 over the prior year. • As of June 30, 2009, the unreserved fund balance in the General Fund was $7,120,000, an increase of 5.8% over prior year end unreserved fund balance of $6,729,000. The June 30, 2009, balance is equivalent to 28% of General Fund Fiscal Year 2009 revenues. • Deschutes County's non-current liabilities increased by $9,110,000, or 8%, during the fiscal year ended June 30, 2009, primarily due to issuance of $13.4 million debt and increase in net OPEB obligations of $1.3 million, offset by scheduled repayment of $6.6 million of long-term debt. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to Deschutes County's basic financial statements. These basic financial statements comprise three components: 1) government -wide financial statements, 2) fund financial statements and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide financial statements. The government -wide financial statements are designed to provide readers with a broad overview of Deschutes County's finances, in a manner similar to a private -sector business. The Statement of Net Assets presents information on all of Deschutes County's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of Deschutes County is improving or deteriorating. The Statement of Activities presents information showing how Deschutes County's net assets changed during the fiscal year ended June 30, 2009. Changes in net assets are reported when the underlying event giving rise to the change occurs, regardless of the timing of the related cash, or other financial assets, flows. -5- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 Thus, revenues and expenses are reported in this statement for some items, for example, property taxes and accrued vacation, that will result in cash flows in future fiscal periods. Each of these government -wide financial statements, Statement of Net Assets and Statement of Activities, distinguish functions of Deschutes County that are supported primarily by taxes and inter -governmental revenues (governmental activities) from other functions that are intended to recover all, or a significant portion of, their costs through user fees and charges (business -type activities). The governmental activities of Deschutes County include general government, public safety, roads, health and welfare and education. The business -type activities of Deschutes County include RV Park, Solid Waste operations and the Deschutes County Fair & Expo Center. The government -wide financial statements include nine county service districts: Countywide Law Enforcement District, Rural Law Enforcement District, Deschutes County 911 CSD, Deschutes County Extension and 4-H Service District, Black Butte Ranch Service District, Sunriver Service District, Bend Library CSD, Redmond Library CSD and Sunriver Library CSD. These entities are legally separate but are included as blended component units based on the criteria described in the Notes to Financial Statements (Note 1 — Summary of Significant Accounting Policies). Requests for copies of the separately issued financial statements for the county service districts should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite 200, Bend, OR 97701. The government -wide financial statements can be found on pages 19-21 of this report. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Deschutes County, like other state and local government entities, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Each of the funds of Deschutes County is classified in one of three categories: governmental funds, proprietary funds or fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near term financing decisions. A reconciliation from the Governmental Funds Balance Sheet to the Government -wide Statement of Net Assets and a reconciliation from the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government -wide Statement of Activities have been included in this report. Deschutes County reported activity in ninety-six (96) individual governmental funds during the fiscal year ended June 30, 2009. Information is presented separately in the governmental funds Balance Sheet and in the governmental funds Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund and the County's major funds (Sheriff's Office, Countywide Law Enforcement District, Rural Law Enforcement District, Project Development, Road and PERS Reserve Funds). Data from all other governmental funds are combined into a single, aggregated presentation. Individual data for each of these IM DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 non -major governmental funds is provided in the form of combining statements in the "Other Supplementary Data" section of this report and in the budget to actual comparison schedules. Deschutes County adopts an annual budget for each of its funds and a budgetary comparison statement has been provided for each to demonstrate compliance with its annual budget. The Basic Governmental Fund Financial Statements can be found on pages 22-28 of this report. Proprietary funds. Deschutes County maintains two different types of proprietary funds. Enterprise funds are used to report the same functions as business -type activities in the government -wide financial statements. Deschutes County uses enterprise funds to account for its RV Park, Solid Waste and Fair & Expo Center operations. An internal service fund is an accounting device used to accumulate and allocate costs internally among Deschutes County's various functions. Deschutes County uses internal service funds to account for its building, administrative, commissioner, finance, legal, personnel, information technology and insurance services. Because these services predominately benefit governmental rather than business - type functions, they have been included within governmental activities in the government -wide financial statements. Proprietary funds financial statements provide similar, but more detailed, information as the government - wide financial statements. The proprietary fund financial statements provide information separately for the RV Park, Solid Waste and the Fair & Expo Center operations. Both Solid Waste and Fair & Expo Center are considered to be major funds of Deschutes County. The internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Individual fund data for the internal service funds is provided in the form of combining statements in the "Other Supplementary Data" section of this report and in the budget to actual comparison schedules. The Basic Proprietary Funds Financial Statements can be found on pages 29-31 of this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of third parties. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support Deschutes County's own programs. The Fiduciary Funds Statement of Assets and Liabilities can be found of page 32 of this report and the Statement of Changes in Assets and Liabilities on page 207. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 33-62 of this report. Other information. In addition to the basic financial statements and accompanying notes, this report also presents as required supplementary information, the budgetary comparisons for the General Fund and major special revenue funds. Required supplementary information begins on page 65. The combining statements referred to above in connection with non -major governmental funds and internal service funds are presented in the "Other Supplementary Data" section of this report. -7- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 Government -wide Financial Analysis Net assets, at a specific point in time, serve as a useful indicator of an entity's financial position. In the case of Deschutes County, assets exceed liabilities by $172,045,000 at June 30, 2009. Fifty-six percent of Deschutes County's net assets represent its investment in capital assets (land, infrastructure, buildings and equipment) less the related outstanding debt issued to acquire those capital assets. Deschutes County uses these capital assets to provide services to citizens and these net assets are not available for future spending. Although Deschutes County's investment in its capital assets is reported net of related debt, the resources needed to repay this debt must be provided from other sources, as the capital assets will not be liquidated to service the debt. Less than two percent of Deschutes County's net assets are restricted for use in its long-term capital projects and debt service requirements. The remaining forty-two percent, $71,441,000, of Deschutes County's net assets may be used to meet the County's on- going obligations to citizens and creditors. As of June 30, 2009, Deschutes County reports positive balances in all three categories of net assets (capital assets net of debt, restricted and unrestricted) for the government as a whole, for the governmental activities and the business -type activities. Assets other than capital assets Capital assets Total assets Non-current liabilities Current liabilities Total liabilities Net assets Invested in capital assets, net of related debt Restricted Unrestricted Total net assets Deschutes County's Net Assets Governmental activities Business -Type activities Total 2009 2008 2009 2008 2009 2008 $ 118,265,186 $ 102,640,306 $ 18,066,055 $ 22,479,398 $ 136,331,241 $ 125,119,704 121,064,016 114,954,541 55,943,259 54,820,865 177,007,275 169,775,406 239,329,202 217,594,847 74,009,314 77,300,263 313,338,516 294,895,110 73,115,571 62,653,664 44,797,231 46,148,886 117,912,802 108,802,550 20,124,321 18,697,630 3,255,943 3,565,955 23,380,264 22,263,585 93,239,892 81,351,294 48,053,174 49,714,841 141,293,066 131,066,135 76,240,077 70,023,840 20,821,757 17,577,695 97,061,834 87,601,535 2,411,903 2,261,887 1,130,284 1,172,262 3,542,187 3,434,149 67,437,330 63,957,826 4,004,099 8,835,465 71,441,429 72,793,291 $ 146,089,310 $ 136,243,553 $ 25,956,140 $ 27,585,422 $ 172,045,450 $ 163,828,975 Deschutes County's net assets increased by $8.2 million during the fiscal year ended June 30, 2009, allowing for the repayment of long-term debt and increase in operating and capital reserves. CHANGES DUE TO GOVERNMENTAL ACTIVITIES • The net assets of governmental activities increased by nearly $10 million: o Tax levies allowing for the repayment of $2.5 million in general obligation bonds. o Increase in the 911 levy resulted in providing $3.0 million for future operations and capital purchases. DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 o Revenues in excess of current operating requirements provide resources to increase the reserves of the insurance funds by $2.7 million and the reserve for future personnel -related costs by $1.3 million. CHANGES DUE TO BUSINESS -TYPE ACTIVITIES • Net assets of the business -type activities decreased by $1.6 million. o The County's solid waste enterprise experienced a significant reduction in revenues resulting in an operating loss of $1.2 million and a decrease in net of assets of $2.2 million. o The County's Fair & Expo Center had a net operating loss of $1.4 million and a decrease in net assets of $74,000. o The County's RV Park had a net operating loss of $109,000 with an increase in net assets of $600,000. o The net assets of the County's RV Park had been included with the net assets of the County's Fair & Expo Center in the County's Comprehensive Annual Financial Report FY 2008. The net assets have been reported as a transfer, in the amount of $601,000. from the Fair & Expo Center to the RV Park, effective July 1, 2008. 59 Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenues: Property taxes Othertaxes Other Total revenues Expenses: General government Public safety County roads Health and welfare Education Interest on long-term debt Solid waste Fair & expo center RV park Total expenses Increase (decrease) in net assets before transfers Transfers Changes in net assets Net assets, beginning Net assets, ending DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 DESCHUTES COUNTY'S Changes in Net Assets Governmental activities Business -Type activities Total 2009 2008 2009 2008 2009 2008 $ 33,144,548 $ 42,184,384 $ 8,641,409 $ 10,459,602 $ 41,785,957 $ 52,643,986 30,390,518 22,035,484 54,405 84,955 30,444,923 22,120,439 1,780,050 16,335,611 - 94,190 1,780,050 16,429,801 58,043,563 50,997,414 2,292,465 1,959,960 60,336,028 52,957,374 3,212,173 3,535,226 - - 3,212,173 3,535,226 2,892,642 4,155,957 511,814 969,383 3,404,456 5,125,340 129,463,494 139, 244, 076 11, 500, 093 13,568, 090 140, 963,587 152,812,166 27,241,378 26,992,445 - - 27,241,378 26,992,445 47,493,147 45,723,250 - - 47,493,147 45,723,250 17,478,873 14,609,557 - - 17,478,873 14,609,557 23,203,391 22,733,857 - - 23,203,391 22,733,857 1,137,873 1,213,866 - - 1,137,873 1,213,866 3,311,808 3,160,571 - - 3,311,808 3,160,571 - - 8,414,867 6,462,905 8,414,867 6,462,905 - - 4,152, 893 4,539,224 4,152, 893 4,539,224 - - 312,882 - 312,882 - 119, 866,470 114,433, 546 12, 880,642 11,002,129 132, 747,112 125,435,675 9,597,024 24,810,530 (1,380,549) 2,565,961 8,216,475 27,376,491 248,733 226,431 (248,733) (226,431) - - 9,845,757 25,036,961 (1,629,282) 2,339,530 8,216,475 27,376,491 136,243,553 111,206,592 27,585,422 25,245,892 163,828,975 136,452,484 $146,089,310 $136,243,553 $ 25,956,140 $ 27,585,422 $172,045,450 $163,828,975 -10- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 Expenses and Program Revenues - Governmental Activities 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 ® Expenses ■ Revenues General General services Public protection County roads Health and Education Interest on long - government Welfare term debt Revenues by Source - Governmental Activities Property taxes 36% Other taxes -11- contributions 16% ages for services 30% Other 3% DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 Expenses and Program Revenues - Business -type Activities 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 Solid waste Revenues by Source - Business -type Activities Charges for service: 77% -12- MW 0 Expenses C3 Program revenues Fair and expo center Operating grants and contributions 1% Capital grants 1% taxes YO DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 Financial Analysis of the County's Funds Deschutes County uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental funds. The focus of Deschutes County's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing Deschutes County's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending as of the end of the fiscal year. As of June 30, 2009, $65,720,000 is the reported combined ending fund balance for Deschutes County's governmental funds, a net increase of $9,262,000 from June 30, 2008. Changes, amounts and percentages, in the fund balances of the major governmental funds and of the other governmental funds were: MAJOR • General Fund: increase of $391,000, 5.8% • Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District (combined): increase of $1,121,000, 27% • Project Development: decrease of $1,366,000, 27% • Road: decrease of $1,613,000, 21% • PERS Reserve: increase of $1,322,000, 14% • Nonmajor special revenue: decrease of $533,000, 2% • Nonmajor debt service: decrease of $168,000, 15% • Nonmajor capital project: increase of $10,109,000 As of June 30, 2009, the fund balance of Deschutes County's General Fund is $7,120,000, all unreserved. One measure of the General Fund's liquidity is the relationship of both the unreserved and the total fund balance to the Fund's total expenditures. The fund balance as of June 30, 2009, for the General Fund is 58% of total General Fund Fiscal Year 2009 expenditures and 28% of total General Fund Fiscal Year 2009 combined expenditures and transfers out. Deschutes County's General Fund balance increased by $391,000, 6%, during the fiscal year ended June 30, 2009, due primarily to nearly $1,100,000 more tax revenue that the prior year without a corresponding increase in expenditures. The $1.6 million decrease in the Road Department's fund balance is due primarily to expenditures related for capital assets. The Road Department's FY 2009 revenues and transfers -in exceeded non -capital expenditures and transfers -out by $1.8 million. Expenditures for infrastructure totaled $3.4 million. The fund balances of the County's sixty-four nonmajor special reserve funds decreased by a net of $533,000. Significant events resulting in reductions of fund balances include a $1,279,000 loan to the Humane Society of Redmond, expenditures in excess of revenues in the County's Community Development Department of $1,510,000, purchases of capital assets for the Road Department of $1,413,000 and purchase of fire trucks by Sunriver Service District of $1,019,000. Three special revenue funds have reported significant increases in fund balance: General County Projects Fund ($651,000), ABHA ($674,000) and Deschutes County 911 County Service District ($3,033,000). In each case, this is a result of revenues received in FY 2009 which will be used for capital outlay in future years. -13- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 The increase in the capital projects funds is due to issuing $13.4 million of bonds. $3.2 million of the proceeds were used to purchase a building to be used for future administrative needs of the Sheriff's Office and $9.6 million will be used for the construction of a building to be occupied by the Oregon State Police and Deschutes County 911 Service District. Proprietary funds. The information presented in the proprietary funds statement is similar to that in the government -wide financial statements, but provides greater detail. At June 30, 2009, unrestricted net assets of the Solid Waste Department were $3,481,000 and for the Fair & Expo Center were $478,000. The operations of the Solid Waste Department provide the resources which will be used in future years for the closure and postclosure costs associated with the landfills. The County opened its RV Park in FY 2008. After an initial near -capacity usage during Summer 2007, the effects of the recession have negatively impacted the operations; however, it is expected that with continued focus on marketing efforts, the RV Park will be a profitable enterprise. The unrestricted net assets at June 30, 2009 are $46,000. General Fund Budgetary Highlights There were no differences, other than appropriation transfers, between the General Fund's original budget and the final budget. General Fund actual revenues were $444,000 more than estimated revenues, 1.8% of the amount budgeted. Assumptions used for estimated revenues are generally conservative, but due to the unanticipated further slow down in the region's real estate activity, fees collected in the Clerk's Office were $288,000 less that budgeted for FY 2009 and $251,000 (15%) less than the fees collected in FY 2008. The negative variance was off -set by tax collections at $393,000 more than estimated, Federal and State payments at $300,000 more than estimated. Unfilled positions in the Assessor's, Clerk's and District Attorney's Offices resulted in expenditures for personnel at $315,000 less than appropriated. Due to uncertainty with regard to realizing budgeted revenues, cost-saving efforts resulted materials and services expenditures at nearly $400,000 less than appropriated. Capital Asset and Debt Administration Capital Assets. Deschutes County's investment in capital assets for its governmental and business -type activities as of June 30, 2009, was $177,007,000, net of accumulated depreciation. This investment in capital assets includes land, buildings, equipment and infrastructure such as roads and bridges. Additional information on Deschutes County's capital assets is included in Note III.D on pages 44-45 of this report. Long-term debt. As of June 30, 2009, Deschutes County's outstanding bonded debt was $106,365,000. Of this, $105,026,000 is backed by the full faith and credit of the County and $1,339,000 is special assessment debt for which the County is liable in the event of default by the property owners subject to the assessment. M DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2009 DESCHUTES COUNTY'S Outstanding Debt Bonds Deschutes County's bonded debt increased by $7,163,000 during the fiscal year. This is the net of $13,352,000 of debt issued in FY 2009 and repayments of $6,189,000. Moody's Investors Services has assigned a credit rating of Al to Deschutes County's Full Faith & Credit obligations and a credit rating of Aa3 to its general obligation bonds. State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real market value. With real market value of $37.7 billion, the current debt limitation for Deschutes County is $754 million. The County's current general obligation of $31,345,500 represents only 4.2% of this limitation. Additional information on Deschutes County's long-term debt is included in Note III. F. on pages 46-49 of this report. Key Economic Factors and Budget Information for the Future • The economic slowdown of the real estate market throughout the country has affected Deschutes County beginning in FY 2007 and continuing through FY 2009. Hardest hit has been the Community Development Department. In prior years, resources were transferred to reserves which have been used to absorb the losses incurred during the current year. • Due to reduction in work force, salaries at the same level as in FY 2009 and reductions in the rate charged to departments for pension and health benefits, personnel costs for FY 2010 are projected to be reduced by approximately 6%. • The County's taxable assessed value is expected to increase from FY 2009 to FY 2010 by 4.4%, to approximately $17.6 billion. Requests for Information This financial report is designed to provide a general overview to those parties interested in Deschutes County's finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite 200, Bend, OR 97701. -15- Governmental activities Business -Type activities Total 2009 2008 2009 2008 2009 2008 General obligation bonds $ 14,159,762 $ 16,629,064 $ 17,185,000 $ 18,635,000 $ 31,344,762 $ 35,264,064 OR Local Government pension bonds 12,246,250 12,328,561 - - 12,246,250 12,328,561 Full faith & credit obligation 44,491,293 32,990,700 16,943,707 17,529,300 61,435,000 50,520,000 Special assessment debt with government commitment 1,339,130 1,089,171 - - 1,339,130 1,089,171 $ 72,236,435 $ 63,037,496 $ 34,128,707 $ 36,164,300 $ 106,365,142 $ 99,201,796 Deschutes County's bonded debt increased by $7,163,000 during the fiscal year. This is the net of $13,352,000 of debt issued in FY 2009 and repayments of $6,189,000. Moody's Investors Services has assigned a credit rating of Al to Deschutes County's Full Faith & Credit obligations and a credit rating of Aa3 to its general obligation bonds. State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real market value. With real market value of $37.7 billion, the current debt limitation for Deschutes County is $754 million. The County's current general obligation of $31,345,500 represents only 4.2% of this limitation. Additional information on Deschutes County's long-term debt is included in Note III. F. on pages 46-49 of this report. Key Economic Factors and Budget Information for the Future • The economic slowdown of the real estate market throughout the country has affected Deschutes County beginning in FY 2007 and continuing through FY 2009. Hardest hit has been the Community Development Department. In prior years, resources were transferred to reserves which have been used to absorb the losses incurred during the current year. • Due to reduction in work force, salaries at the same level as in FY 2009 and reductions in the rate charged to departments for pension and health benefits, personnel costs for FY 2010 are projected to be reduced by approximately 6%. • The County's taxable assessed value is expected to increase from FY 2009 to FY 2010 by 4.4%, to approximately $17.6 billion. Requests for Information This financial report is designed to provide a general overview to those parties interested in Deschutes County's finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite 200, Bend, OR 97701. -15- This page intentionally left blank. BASIC FINANCIAL STATEMENTS This page intentionally left blank. DESCHUTES COUNTY, OREGON STATEMENT OF NET ASSETS JUNE 30, 2009 ASSETS Current assets: Cash and cash equivalents Investments, at market; plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable, net of allowance Assessments receivable Internal balances (Due (to) / from other funds) Inventory Prepaid expenses Total current assets Other assets Capital assets: Capital assets not being depreciated: Land Construction in progress Capital assets net of accumulated depreciation: Infrastructure Land improvements Building and improvements Equipment and vehicles Total capital assets Total assets LIABILITIES Current liabilities: Accounts payable and other current liabilities Accrued interest Unearned revenues Current portion of non-current liabilities Total current liabilities Non-current liabilities: Compensated leave Net OPEB obligation Bonds and notes payable Accrued claims payable Accrued landfill closure and postclosure costs Less Current portion of non-current liabilities Total non-current liabilities Total liabilities Net Assets Invested in capital assets, net of related debt Restricted for: Capital projects Debt service Unrestricted Total net assets The notes to the financial statements are an integral part of this statement. -19- Governmental Business - Type Arfivifiac Arfivifiaa TMal $ 38,635,513 $ 5,279,072 $ 43,914,585 55,440,050 7,346,623 62,786,673 4,949,107 182,848 5,131,955 3,181,077 575,530 3,756,607 5,917,063 - 5,917,063 1,385,418 - 1,385,418 (3,249,837) 3,249,837 - 871,486 - 871,486 27,580 193,363 220,943 107,157,457 16,827,273 123, 984,730 11,107,729 1,238,782 12,346,511 12,993,068 1,893,902 14,886,970 3,264,867 3,557,679 6,822,546 39,943,458 - 39,943,458 2,707,866 19,260,915 21,968,781 50,477,805 27,278,225 77,756,030 11,676,952 3,952,538 15,629,490 121,064,016 55,943,259 177,007,275 239,329,202 74,009,314 313,338,516 5,369,798 328,352 5,698,150 309,883 129,951 439,834 1,619,146 282,095 1,901,241 12,825,494 2,515,545 15,341,039 20,124,321 3,255,943 23,380,264 7,174,728 285,127 7,459,855 2,549,657 122,644 2,672,301 72,881,743 35,121,503 108,003,246 3,334,937 - 3,334,937 - 11,783,502 11,783,502 (12,825,494) (2,515,545) (15,341,039) 73,115, 571 44,797,231 117, 912, 802 93,239,892 48,053,174 141,293,066 76,240,077 20,821,757 97,061,834 208,464 - 208,464 2,203,439 1,130,284 3,333,723 67,437,330 4,004,099 71,441,429 $ 146,089,310 $ 25,956,140 $ 172,045,450 This page intentionally left blank. DESCHUTES COUNTY, OREGON STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2009 The notes to the financial statements are an integral part of this statement. -21- Net (Expense) Revenue and Program Revenues Changes in Net Assets Fees, Fines and Operating Grants Capital Grants Charges for and and Governmental Business -type Activities Expenses Services Contributions Contributions Activities Activities Total Governmental General government $ 27,241,378 $ 14,590,354 $ 4,755,846 $ 90,743 $ (7,804,435) $ $ (7,804,435) Public safety 47,493,147 3,665,436 8,586,290 - (35,241,421) (35,241,421) County roads 17,478,873 12,822,399 2,684 1,689,307 (2,964,483) (2,964,483) Health and welfare 23,203,391 1,146,444 16,829,049 - (5,227,898) (5,227,898) Education 1,137,873 919,915 216,649 (1,309) (1,309) Interest and fiscal charges 3,311,808 - - (3,311,808) (3,311,808) Total governmental activities 119,866,470 33,144,548 30,390,518 1,780,050 (54,551,354) (54,551,354) Business -type: Solid Waste 8,414,867 6,639,633 - (1,775,234) (1,775,234) Fair and Expo Center 4,152,893 1,912,771 54,405 (2,185,717) (2,185,717) RV Park 312,882 89,005 - (223,877) (223,877) Total business -type activities 12,880,642 8,641,409 54,405 (4,184,828) (4,184,828) Total Deschutes County $ 132,747,112 $ 41,785,957 $ 30,444,923 $ 1,780,050 (54,551,354) (4,184,828) (58,736,182) General revenues: Taxes: Property taxes, levied for general purposes 31,833,253 31,833,253 Property taxes, levied for sheriff services 22,976,966 - 22,976,966 Property taxes, levied for bonded debt 3,233,344 2,292,465 5,525,809 Transient room tax 3,212,173 - 3,212,173 Earnings on investments 2,892,642 511,814 3,404,456 Transfers 248,733 (248,733) Total general revenues and transfers 64,397,111 2,555,546 66,952,657 Change in net assets 9,845,757 (1,629,282) 8,216,475 Net assets - beginning 136,243,553 27,585,422 163,828,975 Net assets - ending $ 146,089,310 $ 25,956,140 $ 172,045,450 The notes to the financial statements are an integral part of this statement. -21- DESCHUTES COUNTY, OREGON GOVERNMENTAL FUNDS BALANCE SHEET JUNE 30, 2009 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deposits Deferred revenue Unearned revenue Total liabilities Fund balances: Reserved for: Inventory Unreserved Unreserved, reported in nonmajor: Special revenue funds Debt service funds Capital project funds Total fund balances Total liabilities and fund balances $ 751,842 $ 244,335 $ 101 Countywide Law Rural Law 136,210 - - - Enforcement Enforcement Project 973,383 General Fund Sheriff District District Development ASSETS _ 2,701,166 244,335 973,484 494,113 Cash and cash equivalents $ 626,165 $ 179,246 $ 1,392,080 $ 535,470 $ 1,525,000 Investments, plus accrued interest 4,615,807 249,622 1,938,647 745,711 2,123,755 Taxes receivable 1,665,544 - 1,208,626 616,011 - Accounts receivable 224,235 - 19,491 155,087 - Notes and contracts receivable - - - - 2,851,027 Assessments receivable Inventory _ Due from other funds 2,689,172 - - - Total assets $ 9,820,923 $ 428,868 $ 4,558,844 $ 2,052,279 $ 6,499,782 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deposits Deferred revenue Unearned revenue Total liabilities Fund balances: Reserved for: Inventory Unreserved Unreserved, reported in nonmajor: Special revenue funds Debt service funds Capital project funds Total fund balances Total liabilities and fund balances $ 751,842 $ 244,335 $ 101 $ $ - 136,210 - - - _ 1,337,630 973,383 494,113 2,824,250 475,484 _ _ 2,701,166 244,335 973,484 494,113 2,824,250 7,119,757 184,533 3,585,360 1,558,166 3,675,532 7,119,757 184,533 3,585,360 1,558,166 3,675,532 $ 9,820,923 $ 428,868 $ 4,558,844 $ 2,052,279 $ 6,499,782 Continued The notes to the financial statements are an integral part of this statement. -22- DESCHUTES COUNTY, OREGON GOVERNMENTAL FUNDS BALANCE SHEET JUNE 30, 2009 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 1,506,039 $ $ 2,392,710 Other Total - - 6,122,818 PERS Governmental Governmental 11,865 Road Reserve Funds Funds ASSETS Unearned revenue - 1,143,662 1,619,146 Cash and cash equivalents $ 2,161,492 $ 4,451,019 $ 17,846,295 $ 28,716,767 Investments, plus accrued interest 3,310,234 6,198,608 22,444,555 41,626,939 Taxes receivable - - 1,458,926 4,949,107 Accounts receivable 720,698 - 2,014,046 3,133,557 Notes and contracts receivable - - 3,066,036 5,917,063 Assessments receivable - - 1,385,418 1,385,418 Inventory 871,486 - - 871,486 Due from other funds 216,630 - - 2,905,802 Total assets $ 7,280,540 $ 10,649,627 $ 48,215,276 $ 89,506,139 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 1,506,039 $ $ 2,392,710 $ 4,895,027 Due to other funds - - 6,122,818 6,122,818 Deposits - - 11,865 148,075 Deferred revenue - 5,371,223 11,000,599 Unearned revenue - 1,143,662 1,619,146 Total liabilities 1,506,039 - 15,042,278 23,785,665 Fund balances: Reserved for: Inventory 871,486 - - 871,486 Unreserved 4,903,015 10,649,627 - 31,675,990 Unreserved, reported in nonmajor: Special revenue funds - - 24,985,173 24,985,173 Debt service funds - 959,147 959,147 Capital project funds - - 7,228,678 7,228,678 Total fund balances 5,774,501 10,649,627 33,172,998 65,720,474 Total liabilities and fund balances $ 7,280,540 $ 10,649,627 $ 48,215,276 $ 89,506,139 The notes to the financial statements are an integral part of this statement. -23- This page intentionally left blank. DESCHUTES COUNTY, OREGON RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS JUNE 30, 2009 Total fund balances for governmental funds Total net assets reported for governmental activities in the statement of net assets is different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. Those assets consist of: Land Construction in progress Infrastructure, net of $32,069,839 accumulated depreciation Land improvements, net of $1,370,745 accumulated depreciation Buildings and improvements, net of $14,558,624 accumulated depreciation Equipment and vehicles, net of $16,345,511 accumulated depreciation Total capital assets Other assets are not financial resources and therefore are not reported in the funds: Deferred Pension Expense Prepaid expenses and deferred debt issuance costs Internal service funds are used by the County to charge the cost of insurance, building services, administrative services, finance, legal, personnel and information technology to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Internal service fund net assets are: Some of the County's receivables will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore are reported as deferred revenues in the funds. Long-term liabilities applicable to the County's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. All liabilities - both current and long-term - are reported in the statement of net assets. Balances at June 30, 2009, are: Accrued interest on debt Accrued interest on interfund loan Bonds and notes payable Net OPEB obligation Compensated leave Unamortized premium and discount on bonds Long-term liabilities Total net assets of governmental activities The notes to the financial statements are an integral part of this statement. -25- 12,993,068 3,264,867 39,943,468 2,641,868 50,477,805 11, 397, 726 (72,436,434) (2,306,369) (6,442,953) (445,309) $ 65,720,474 120,718,802 9,240,575 1,894,734 19,487, 896 11,000,598 (309,883) (32, 821) (81,631, 065) $ 146,089,310 DESCHUTES COUNTY, OREGON GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Special assessments Investment earnings and rent Intergovernmental Charges for services Contributions and donations Loan repayments Other Total revenues EXPENDITURES Current: General government Public safety County roads Health and welfare Education Debt service: Principal payments Interest Trustee fees Debt issuance costs Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Bond issuance Bond premium Total other financing sources and uses Net change in fund balances Fund balances - beginning Fund balances - ending 11,936,189 - - - - - 26,198,177 17,024,150 10,986,674 - 231,953 - - - 51,433 21,913 1,762,645 - - 792,727 12,190,055 27,960,822 17,024,150 10,986,674 844,160 13,373,204 95,518 797,923 277,725 (451,133) 179,688 - - - 300,000 (13,162,337) (50,000) - - (1,214,485) (12,982,649) (50,000) - - (914,485) 390,555 45,518 797,923 277,725 (1,365,618) 6,729,202 139,015 2,787,437 1,280,441 5,041,150 $ 7,119,757 $ 184,533 $ 3,585,360 $ 1,558,166 $ 3,675,532 Continued The notes to the financial statements are an integral part of this statement. -26- Countywide Law Rural Law Enforcement Enforcement Project General Fund Sheriff District District Development $ 19,839,380 $ - $ 15,032,512 $ 7,379,035 $ - 27,425 - - - - 589,103 - 185,212 211,187 - 333,409 45,518 181,275 34,810 296,895 3,200,827 28,010,822 2,257,571 3,593,265 - 1,573,115 - 165,455 26,461 - - - 48 6,000 - - - - - 96,132 - - - 13,641 25,563,259 28,056,340 17,822,073 11,264,399 393,027 11,936,189 - - - - - 26,198,177 17,024,150 10,986,674 - 231,953 - - - 51,433 21,913 1,762,645 - - 792,727 12,190,055 27,960,822 17,024,150 10,986,674 844,160 13,373,204 95,518 797,923 277,725 (451,133) 179,688 - - - 300,000 (13,162,337) (50,000) - - (1,214,485) (12,982,649) (50,000) - - (914,485) 390,555 45,518 797,923 277,725 (1,365,618) 6,729,202 139,015 2,787,437 1,280,441 5,041,150 $ 7,119,757 $ 184,533 $ 3,585,360 $ 1,558,166 $ 3,675,532 Continued The notes to the financial statements are an integral part of this statement. -26- DESCHUTES COUNTY, OREGON GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Current: General government - 850 Non -Major Total Public safety - - Governmental Governmental County roads Road PERS Reserve Funds Funds REVENUES - - 27,915,858 28,199,244 Taxes - Property $ - $ - $ 14,314,432 $ 56,565,359 Taxes - Other - - 3,200,327 3,200,327 Licenses and permits 4,388 - 421,167 452,980 Fines, forfeitures and penalties - - 662,632 1,648,134 Special assessments - - 474,559 474,559 Investment earnings and rent 196,767 280,541 2,631,448 4,000,663 Intergovernmental 12,861,135 - 27,199,448 77,123,068 Charges for services 2,041,708 1,892,113 11,300,679 16,999,531 Contributions and donations 2,684 - 13,261 21,993 Loan repayments - - 101,966 198,098 Other - - 123,434 137,075 Total revenues 15,106,682 2,172,654 60,443,353 160,821,787 EXPENDITURES Current: General government - 850 12,979,393 24,916,432 Public safety - - 20,010,305 74,219,306 County roads 14,743,272 - 2,260,946 17,004,218 Health and welfare - - 27,915,858 28,199,244 Education - - 1,137,873 1,137,873 Debt service: Principal payments - - 4,523,312 4,523,312 Interest - - 3,090,228 3,090,228 Trustee fees - - 3,066 3,066 Debt issuance costs - - 237,657 237,657 Capital outlay 2,551,042 - 6,431,669 11,559,996 Total expenditures 17,294,314 850 78,590,307 164,891,332 Excess (deficiency) of revenues over expenditures (2,187,632) 2,171,804 (18,146,954) (4,069,545) OTHER FINANCING SOURCES (USES) Transfers in 875,111 - 21,876,433 23,231,232 Transfers out (300,000) (850,000) (7,720,910) (23,297,732) Bond issuance - - 13,352,250 13,352,250 Bond premium - - 46,277 46,277 Total other financing sources and uses 575,111 (850,000) 27,554,050 13,332,027 Net change in fund balances (1,612,521) 1,321,804 9,407,096 9,262,482 Fund balances - beginning 7,387,022 9,327,823 23,765,902 56,457,992 Fund balances - ending $ 5,774,501 $ 10,649,627 $ 33,172,998 $ 65,720,474 The notes to the financial statements are an integral part of this statement. -27- DESCHUTES COUNTY, OREGON RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2009 Net change in fund balances - total governmental funds $ 9,262,482 Source of financial resources that are not revenues in the current period Repayments from borrowers Proceeds from debt issuance Use of financial resources that are not expenses in the current period Loans made Repayments on long-term debt Acquisition of capital assets Bond issuance costs Revenues that do not provide current financial resources Deferred property taxes Deferred room taxes Recognition of unearned rent revenue Accrued interest revenue Expenses that do not use current financial resources Depreciation expense Increase in interest expense accrual Increase in interfund interest Decrease in prepaid expenses Amortization of deferred pension cost Amortization of deferred refunding cost Amortization of bond issuance cost Amortization of bond premium / (discount) Increase in compensated absences and retiree health insurance Book value of capital assets sold, retired or transferred Internal service funds Total Adjustments - year ended June 30, 2009 Change in net assets of governmental activities - year ended June 30, 2009 The notes to the financial statements are an integral part of this statement. KIM (636,318) (13,398,526) 2,018,791 4,573,312 12,316,030 237.656 1,478,205 11,848 12,204 72,628 (6,030,004) (69,862) (32, 821) (78, 335) (486,346) (127, 851) (76,121) 55,323 (1,923,829) (54,405) (14,034,844) 19,145,789 1,574,885 (8,824,252) 2,721,697 583,275 $ 9,845,757 DESCHUTES COUNTY, OREGON ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Taxes receivable Due from other funds Prepaid expenses Total current assets Noncurrent assets: Capital assets: Capital assets not being depreciated: Land Construction in progress Capital assets net of accumulated depreciation: Land improvements Buildings and improvements Equipment and vehicles Total capital assets Other - Deferred financing costs Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Accrued interest Unearned revenues Accrued claims payable Current portion of non-current liabilities Total current liabilities Non-current liabilities Compensated leave Net OPEB obligation Bonds and notes payable Discount on bonds payable Premium on bonds payable Accrued claims payable Accrued landfill closure and postclosure costs Less current portion of non-current liabilities Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for debt service Unrestricted Total net assets PROPRIETARY FUNDS STATEMENT OF NET ASSETS JUNE 30, 2009 1,761,217 Enterprise Funds 1,893,902 - Fair & Expo - Internal Solid Waste Center RV Park Total Service Funds $ 4,900,558 $ 372,884 $ 5,630 $ 5,279,072 $ 9,918,746 6,820,887 519,288 6,448 7,346,623 13,813,111 564,580 10,950 - 575,530 47,520 - 182,848 - 182,848 - 3,249,837 - - 3,249,837 936,047 - 193,363 - 193,363 - 15,535,862 1,279,333 12,078 16,827,273 23,779,377 1,761,217 132,685 1,893,902 - 3,557,679 - - 3,557,679 - 10,063,805 6,591,965 2,605,145 19,260,915 65,998 8,751,817 17,640,941 885,467 27,278,225 - 3,383,283 564,129 5,126 3,952,538 279,225 27,517,801 24,929,720 3,495,738 55,943,259 345,223 250,291 936,047 52,444 1,238,782 - 27,768,092 25,865,767 3,548,182 57,182,041 345,223 43,303,954 27,145,100 3,560,260 74,009,314 24,124,600 265,180 53,548 9,624 328,352 326,705 45,148 75,648 9,155 129,951 - - 282,095 - 282,095 603,524 1,777,961 134,060 2,515,545 2,890,015 913,852 2,189,252 152,839 3,255,943 3,216,720 131,114 154,013 - 285,127 731,775 80,687 41,957 - 122,644 243,287 13,042,118 18,602,056 2,937,110 34,581,284 - - (448) (3,821) (4,269) - 88,948 450,211 5,329 544,488 - - - - - 3,334,937 11,783,502 - 11,783,502 - (603,524) (1,777,961) (134,060) (2,515,545) (2,890,015) 24,522,845 17,469,828 2,804,558 44,797,231 1,419,984 25,436,697 19,659,080 2,957,397 48,053,174 4,636,704 14,386,735 5,877,901 557,121 20,821,757 345,224 - 1,130,284 - 1,130,284 - 3,480,522 477,835 45,742 4,004,099 19,142,672 $ 17,867,257 $ 7,486,020 $ 602,863 $ 25,956,140 $ 19,487,896 The notes to the financial statements are an integral part of this statement. -29- DESCHUTES COUNTY, OREGON PROPRIETARY FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 Enterprise Funds Fair & Expo Internal Solid Waste Center RV Park Total Service Funds OPERATING REVENUES Charges for services $ 6,579,018 $ 1,912,771 $ 89,005 $ 8,580,794 $ 25,489,531 Miscellaneous 60,615 - - 60,615 - Total operating revenues 6,639,633 1,912,771 89,005 8,641,409 25,489,531 OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Property taxes Investment earnings Amortization of debt issuance costs Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers OTHER FINANCING SOURCES (USES) Interfund contribution of assets Transfers in Transfers out Change in net assets Total net assets - beginning Total net assets - ending 1,805,669 1,034,608 - 2,840,277 7,135,577 3,799,380 1,478,538 68,629 5,346,547 16,398,600 876,730 - - 876,730 - 1,355,361 753,468 129,121 2,237,950 147,988 7,837,140 3,266,614 197,750 11,301,504 23,682,165 (1,197,507) (1,353,843) (108,745) (2,660,095) 1,807,366 - 54,405 54,405 - 2,292,465 - 2,292,465 - 479,196 32,082 536 511,814 599,098 (12,334) (132,189) (3,177) (147,700) - (549,223) (757,090) (111,955) (1,418,268) - (16,170) 3,000 (13,170) (98,531) 1,492,673 (114,596) 1,279,546 599,098 (1,296,038) 138,830 (223,341) (1,380,549) 2,406,464 - (601,204) 601,204 - - - 387,737 225,000 612,737 315,233 (861,470) - (861,470) - (2,157,508) (74,637) 602,863 (1,629,282) 2,721,697 20,024,765 7,560,657 - 27,585,422 16,766,199 $ 17,867,257 $ 7,486,020 $ 602,863 $ 25,956,140 $ 19,487,896 The notes to the financial statements are an integral part of this statement. -30- DESCHUTES COUNTY, OREGON PROPRIETARY FUNDS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2009 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers Payments to employees Payments to suppliers Other receipts Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes Grants Interfund loans Interfund transfers in Interfund transfers out Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets Sale of capital assets Principal paid on capital debt Interest paid on capital debt Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments Interest Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Balances - beginning of year Balances - end of year Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts and other payables Net cash provided (used) by operating activities NONCASH CAPITAL ACTIVITIES: Transfer of capital assets, net of accumulated depreciation Transfer of long-term debt and interest payable Transfer of deferred bond issuance costs Total Solid Waste Fair & Expo Internal Fund Center Fund RV Park Total Service Funds $ 6,568,837 $ 1,886,602 $ 89,005 $ 8,544,444 $ 25,478,278 (1,766,633) (994,620) - (2,761,253) (6,954,776) (4,013,744) (1,500,652) (59,004) (5,573,400) (15,756,170) 71,086 71,086 859,546 (608,670) 30,001 280,877 2,767,332 - 2,226,947 - 2,226,947 - 54,405 54,405 (2,830,403) - (2,830,403) - 387,737 - 387,737 315,233 (861,470) 225,000 (636,470) (3,691,873) 2,669,089 225,000 (797,784) 315,233 (3,540,374) (51,811) - (3,592,185) (25,846) 10,471 3,000 13,471 - (416,929) (1,505,277) (131,136) (2,053,342) - (554,859) (825,595) (112,323) (1,492,777) (4,501,691) (2,379,683) (243,459) (7,124,833) (25,846) 6,508,015 326,107 (6,355) 6,827,767 661,861 520,412 35,509 443 556,364 585,717 7,028,427 361,616 (5,912) 7,384,131 1,247,578 (305,591) 42,352 5,630 (257,609) 4,304,297 5,206,149 330,532 5,536,681 5,614,449 $ 4,900,558 $ 372,884 $ 5,630 $ 5,279,072 $ 9,918,746 $ (1,197,507) $ (1,353,843) $ (108,745) $ (2,660,095) $ 1,807,366 1,355,361 753,468 129,121 2,237, 950 147,988 290 14,510 - 14,800 (11,253) - (6,712) - (6,712) - 701,402 (16,093) 9,625 694,934 823,231 $ 859,546 $ (608,670) $ 30,001 $ 280,877 $ 2,767,332 $ - $ (3,624,860) $ 3,624,860 $ - $ - 3,079,277 3,079,277 (55,621) 55,621 $ $ (601,204) $ 601,204 $ $ The notes to the financial statements are an integral part of this statement. -31- DESCHUTES COUNTY, OREGON FIDUCIARY FUNDS STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES JUNE 30, 2009 ASSETS Cash and cash equivalents Investments, at market; plus accrued interest Accounts receivable Total assets LIABILITIES Accounts payable Due to other governments Due to others Total liabilities NET ASSETS The notes to the financial statements are an integral part of this statement. -32- $ 4,373,994 5,958,896 333,522 10,666,412 41,461 801,189 9,823,762 10,666,412 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entitv Deschutes County is a municipal corporation governed by three Commissioners, elected at -large. The accompanying financial statements present the activities of Deschutes County (the County), and its nine (9) component units, entities for which the County is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the County's operations. Following is a brief description of each component unit included within the reporting entity. The Deschutes County Board of County Commissioners is the governing body for each component unit and financial accountability for each component unit is the responsibility of the County. Countywide Law Enforcement District (District #1) — Contracts with Deschutes County for law enforcement services that are provided to all county residents. Rural Law Enforcement District (District #2) — Contracts with Deschutes County for patrol services in those portions of Deschutes County not serviced by city or special district law enforcement departments. Deschutes County 911 Service District — Operates the County 9-1-1 call center. Deschutes County Extension and 4-H Service District — Furnishes support staff and a program coordinator for Oregon State University Extension Service. Sunriver Service District — Provides police and fire services to Sunriver, Oregon. Black Butte Ranch Service District — Provides police services to Black Butte Ranch, Oregon. Bend Library County Service District, Redmond Library County Service District, Sunriver Library County Service District — Each library county service district was established for the purpose of constructing a library and repaying the general obligation bonds issued to finance the cost of construction. These component units described above have been included in these financial statements. Component units' individual audited financial statements are also issued and are available in the Deschutes County Finance Department. There are other districts within the County that have not been included as component units of the County. The Board of County Commissioners appoints the boards of special road districts and vector districts; however, the County Commission does not exercise any administrative or financial control. These districts are autonomous Oregon municipal corporations and are not considered component units of Deschutes County. B. Government -wide and fund financial statements The government -wide financial statements, the Statement of Net Assets and the Statement of Activities, report information on all non -fiduciary activities of the County and its component units. The effect of interfund activity has been removed from these statements, except where necessary to account for the cost of a program. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. -33- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds. Fiduciary funds are excluded from the government -wide financial statements. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. C. Measurement focus, basis of accounting and financial statement presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized in the year for which they are levied. Grants and similar items are recognized as revenue if all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Taxes, licenses and permits, intergovernmental revenue, charges for services and investment earnings are considered susceptible to accrual and are recognized as revenue when they are both measurable and available. Expenditure -driven grants are recorded as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. Other revenues are considered to be available if they are collected during the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service, compensated absences, certain post -employment benefits, claims and judgments expenditures are recorded at the time such payment is due. Fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. All fiduciary funds are agency funds. 18 1yW7�� Governmental Funds — The County has determined the following funds as major governmental funds: General Fund. The financial resources of the general government are accounted for in the General Fund, except those that are accounted for in another fund. Sheriff's Office. The payments received pursuant to intergovernmental agreements with the Countywide Law Enforcement District and Rural Law Enforcement District and interest revenue of the Sheriff's Office are accounted for in the Deschutes County Sheriff's Fund. Activities include the administration, investigations, patrol, corrections and search and rescue activities of the Sheriff's Office. -34- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Countywide Law Enforcement District (District #1). All resources, including property taxes, arising from countywide law enforcement activities are accounted for in this fund. The expenditures are limited to the payment made to Deschutes County, pursuant to an intergovernmental agreement, for countywide law enforcement services. Rural Law Enforcement District (District #2). All resources, including property taxes, arising from rural law enforcement activities are accounted for in this fund. The expenditures are limited to the payment made to Deschutes County, pursuant to an intergovernmental agreement for patrol services in those portions of Deschutes County not served by city or special service district law enforcement departments. Project Development. The financial resources related to the County's project development activities are accounted for in the Project Development fund. Road. The financial resources of the County's Road Department used for the building, repair and maintenance of the County's roads, bridges, culverts, street lighting and drainage. PERS Reserve. The financial resources accumulated for possible increases in the funding of the County's defined benefit retirement plans. Enterprise Funds — The County operates three enterprise activities, two of which have been determined to be major. Solid Waste accounts for the operations of the County's sanitary landfill and transfer station sites. Fair & Expo Center accounts for the operations of the County's Fair & Expo Center, including the annual county fair. Additionally, the County reports the following fund types: Internal service funds account for building, administrative, county commissioner, finance, legal, personnel, information technology and insurance services provided to other County departments on a cost reimbursement basis. Agency funds are used for tracking various activities including the accumulation and distribution of property taxes; resources of taxing districts, escrow for contractor retainage and developers, funds prior to adjudication; distribution of the State of Oregon's common school funds, inter -governmental law enforcement activities, justice court; and various other collection and escrow agent activities. Private -sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government -wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private -sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The County has elected not to follow subsequent private -sector guidance. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are charges between the internal service funds and various other functions of the County. Elimination of these charges would distort the costs reported for the various functions concerned. -35- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Operating revenues and expenses are reported separately from non-operating items in the Proprietary Funds. Operating revenues and expenses generally result from providing services in connection with a proprietary fund's principal on-going operations. The principal operating revenues of the RV Park, Solid Waste and the Fair & Expo Center are charges to customers for services. Operating expenses for the enterprise funds and internal service funds include the cost of providing services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. D. Budget Policy Budgets are prepared on the modified accrual basis for all funds. Except for the Fiduciary Funds, all of which are agency funds, that account for "pass-through" transactions, the County adopts annual budgets for each of its funds as required by state law. The resolution authorizing appropriations for each fund sets the level by which expenditures cannot legally exceed appropriations. Total personal services, materials and services, debt service, capital outlay and other expenditures by department for each fund are the levels of control established by the resolution. The County's published budget contains more specific detailed information for the above mentioned expenditure categories. Unexpected additional resources may be added to the budget through the use of a supplemental budget and appropriation resolution. Original and supplemental budgets may be modified by the use of appropriation transfers between the levels of control. Such transfers require approval of the Board of County Commissioners. Appropriations lapse at year-end. E. Assets, liabilities and net assets or equity 1. Cash and cash equivalents and investments Cash and cash equivalents include amounts held as demand deposits and by the Local Government Investment Pool. The cash balances of substantially all funds are pooled and invested by the County Treasurer for the purpose of increasing earnings through investment activities. Investments are reported at fair value as of June 30, 2009, based on market prices and include accrued interest. Earnings on the pooled monies are apportioned and credited to the funds monthly, based on the average daily balances of each participating fund. 2. Receivables and payables All trade and property tax receivables are shown net of an allowance for uncollectibles. Notes receivable in governmental funds include loans that are not expected or scheduled to be collected in the subsequent year. The County is responsible for the assessment, collection and apportionment of property taxes for all jurisdictions within the County. Taxes are levied as of July 1 based on assessed values as of January 1. Property tax payments are due in three equal installments, on November 15, February 15 and May 15. A discount of 3% is available if taxes are paid in full by November 15 and a discount of 2% on the unpaid balance is available if taxes are paid in full by February 15. Property taxes become a lien on the property on July 1. -36- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 3. Inventory, prepaids and other assets Inventories are valued at cost using the first in/first out (FIFO) method. The only material inventories of the County are accounted for in the Road Fund. Certain payments to vendors reflect costs applicable to future accounting periods and are reported as prepaid items. Other assets include prepaid pension costs, deferred debt issuance and debt refunding costs. 4. Restricted assets In accordance with the terms and agreements of some long-term financings, certain assets are restricted for future debt service payments. The County first applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net assets are available. 5. Capital assets Capital assets, which include property, plant, equipment and infrastructure (e.g. roads, bridges, sidewalks and similar items), are reported in the applicable governmental or business -type activities columns in the government -wide statement of net assets. Capital assets are defined by the County as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. The County reports infrastructure assets on a network and subsystem basis. Accordingly, the amounts spent for the construction or acquisition of infrastructure assets are capitalized and reported in the government -wide financial statements. General infrastructure assets (i.e., those reported by governmental activities) include all such items acquired or constructed in fiscal years ending after June 30, 1980. Historical cost was estimated by backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price -level index to deflate the cost to the acquisition year). The cost of normal repairs and maintenance that do not add to the value of the asset or materially extend asset lives are not capitalized. Donated capital assets are recorded at their fair value at the date of donation. Property, plant and equipment is depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings 30-60 Building improvements 10-15 Land improvements 10-30 Equipment and vehicles 3-20 Infrastructure 20-50 The County has three major construction projects underway as of June 30, 2009: the construction of a building which will be leased to the Oregon State Police (OSP) and Deschutes County 911, the planning for the expansion of the County's adult correctional facility and the construction of a new cell at the landfill, totaling approximately $19 million. As of June 30, 2009, $6 million had been expended on these projects. 6. Compensated absences It is Deschutes County's policy to permit employees to accumulate earned but unused vacation, time management (a leave -with -pay program, including sick, vacation, family emergency and compensatory time) and sick leave. Except in the two cases as noted below, no liability for unpaid accumulated sick leave is recorded because the County does not pay sick leave when employees separate from service with the County. Exceptions to non-payment of sick leave are: 1) Non -represented employees receive one-half of their sick leave earned through June 30, 1994, and 2) Employees who are members of the Public Works union receive one-half of their sick leave upon separation following at least five years of service. A -37- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 liability for the vested portion of vacation, sick leave and time management is reported in the proprietary statement of net assets and the government -wide statement of net assets. Payment of this benefit to any employee is made from the fund which had been used to record the personnel cost of the employee immediately prior to separation. 7. Net other post -employment benefits obligation (Net OPEB Obligation) The County implemented Governmental Accounting Standards Board (GASB) Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions for fiscal year ending June 30, 2009. The net OPEB obligation is recognized as a long-term liability in the government - wide financial statements. The liability reflects the present value of expected future payments. The net other post employment benefits liability and expenditures in the governmental fund financial statements are limited to amounts that become due and payable as of the end of the fiscal year. 8. Long-term obligations Long-term debt and other long-term obligations are reported as liabilities in the government -wide statement of net assets in the applicable governmental activities and business -type activities columns and in the proprietary funds statement of net assets. Bond premiums and bond discounts are amortized over the life of the bonds using the straight-line method. 9. Fund equity In the fund statements, governmental funds report reservations of fund balance for any amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. II — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information On an annual basis, each department of the County submits a requested budget, which includes estimated revenues and appropriations of the estimated revenues, to the Budget Officer, who is appointed by the Board of County Commissioners. A proposed budget is prepared by fund, department, program, category and line item. The proposed budget includes information on the prior two years, the current year and estimated resources and requested appropriations for the ensuing year. The proposed budget is presented by the Budget Officer to the Budget Committee. The Budget Committee holds public meetings and may make changes to the proposed budget. The Budget Committee submits the approved budget for adoption to the governing body of the County. The governing body announces a public hearing, and after considering matters discussed, may make changes to the budget prior to its adoption. Such changes cannot exceed 10% of the appropriations of the approved budget or a change in the amount of the ad valorem taxes without re -publication of the budget and another public hearing. After the budget is adopted, changes in appropriations are sometimes necessary. The governing body may make additional appropriations to 1) expend new grant revenues received during the fiscal year, 2) adopt a supplemental budget for occurrences or needs not foreseen at the time the budget was adopted and 3) approve appropriation transfers. It is, however, unlawful to overspend a category of appropriation. In accordance with state statutes, appropriations are approved before the beginning of the fiscal year and terminate June 30 of the year of appropriation. Encumbrances are not reported in the financial statements. -38- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 B. Excess of expenditures over appropriations For the year ended June 30, 2009, expenditures exceeded appropriations by category, the level of budgetary control, as follows: Personnel General Fund - Veterans' Services Materials and Services Original Budget $ 161,220 Final Budget $ 162,720 Actual Over- expenditure $ 162,839 $ (119) Law Library $ 106,569 $ 106,569 $ 109,139 $ (2,570) Adult Parole & Probation 692,259 854,259 856,791 (2,532) Solid Waste Capital Projects 65,686 125,686 126,463 (777) $ 864,514 $ 1,086,514 $ 1,092,393 $ (5,879) C. Governmental Funds with Negative Fund Balances Liabilities exceed assets in four of the County's governmental funds. Bethlehem Inn — Fund Balance $(2,689,172). The County provided the resources on behalf of a not-for- profit entity to acquire real property to be used to provide shelter for the homeless. It is expected that governmental and private grants will provide the resources to reimburse the County. Humane Society of Redmond — Fund Balance $(1,278,588). Due to a recent expansion of its facility, the Humane Society of Redmond (HSR) was not able to cover its operating expenses. The County made an interest bearing loan to HSR and accounted for the activity in a special revenue fund. The loan will be repaid from the proceeds of a trust to which HSR is a beneficiary. Jail Construction (Capital Project Fund) — Fund Balance $(2,418,403). The preliminary costs incurred for the expansion of the County's adult jail have been financed with an interfund loan from the County's Solid Waste Landfill Closure Fund. The County intends either to sell real property or issue bonds and use the proceeds to repay the interfund loan and the costs of the jail expansion. La Pine Industrial - Fund Balance $(1,536). Activity recorded in this fund during the 1 st quarter of FY 2010 has eliminated this negative balance. III. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments Deposits Custodial Credit Risk. Custodial credit risk is the risk that in the event of a bank failure, the County's deposits may not be returned to it. State statutes require that all bank deposits in excess of the FDIC or FSLIC insurance amounts be collateralized through the Oregon State Treasurer's Public Funds Collateralization Program. This program provides a structure for specified depositories to participate in a shared liability collateral pool. Securities pledged by individual institutions may range from 10% to 110% of public -39- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 fund deposits depending on the financial institution's level of capitalization as determined by its federal regulatory authority. The aggregate Oregon public fund collateral pledged at June 30, 2009, was $898,297,051 for reported public funds of $1,511,981,677. The custodian, Federal Home Loan Bank of Seattle, is the agent for the depository bank. The securities pledged are designated as subject to the Pledge Agreement between the depository bank, custodian bank and Office of the State Treasurer (OST) and are held for the benefit of OST on behalf of the public depositors. The County's funds were held by financial institutions that participated in the State Treasurer's program and were in compliance with statutory requirements. Investments As of June 30, 2009, the County had the following investments and maturities: Investment Type U.S. Agencies Corporate bonds Certificates of deposits Total Investments Interest receivable Investment at market Plus accrued interest Investment Maturities 18 months or less 18 to 24 months $ 18, 309, 898 13,934,007 21, 735, 643 $ 14,008,493 $ 53, 979, 548 $ 14, 008, 493 Deschutes County - Statement of Net Assets Fiduciary Funds - Statement of Fiduciary Assets and Liabilities Total investments $ 53,979,548 $ State of Oregon Investment Pool 29,115,688 Total Portfolio $ 83,095,236 14,008,493 $ 14,008,493 $ 97,103,729 Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. As a means of limiting its exposure to fair value losses arising from rising interest rates, the County investment policy requires that a minimum of 80% of the County's investment portfolio, which includes monies held in the State of Oregon Local Government Investment Pool, have maturities of 18 months or less. The investment in the State of Oregon Local Government Investment Pool is included in the amount reported on the Statement of Net Assets as cash and cash equivalents. The remaining 20% of the County's investments must have maturities of 24 months or less. At June 30, 2009, 86% of the investment portfolio will mature in 18 months or less. -40- Total $ 32,318,391 13,934,007 21,735,643 67,988,041 757,528 $ 68,745,569 62,786,673 5,958,896 $ 68,745,569 $ 67,988,041 29,115,688 $ 14,008,493 $ 97,103,729 Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. As a means of limiting its exposure to fair value losses arising from rising interest rates, the County investment policy requires that a minimum of 80% of the County's investment portfolio, which includes monies held in the State of Oregon Local Government Investment Pool, have maturities of 18 months or less. The investment in the State of Oregon Local Government Investment Pool is included in the amount reported on the Statement of Net Assets as cash and cash equivalents. The remaining 20% of the County's investments must have maturities of 24 months or less. At June 30, 2009, 86% of the investment portfolio will mature in 18 months or less. -40- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation. Oregon Revised Statutes, Chapter 294, authorizes the County to invest in obligations of the United States Treasury and United States Government agencies and instrumentalities, certain bankers' acceptances, repurchase agreements, certain high-grade commercial paper and corporate bonds and obligations of states and municipalities. The County's investment policy has been approved by the County Commission and specifies the County's investment objectives, required diversification, certain limitations and reporting requirements. These requirements limit investments in commercial paper and corporate bonds to 20% of the total portfolio and 5% in any one corporation, subsidiary or affiliate. Commercial paper and corporate bonds must also be in the top two ratings issued by nationally recognized statistical rating organizations (NRSROs). As of June 30, 2009, the County's investments in corporate bonds were rated A - to AA+ by Standard & Poor's, and A3 to AAA by Moody's Investors Service with one $2 million bond whose rating had been withdrawn by Moody's. Custodial Credit Risk. Custodial credit risk is the risk that, in the event of the failure of the counterparty to a transaction, the government will not be able to recover the value of an investment or collateral securities in the possession of an outside party. The County's investment policy provides that broker/dealers and financial institutions meet certain qualifications, which are reviewed annually. Concentration of Credit Risk. Concentration of credit risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer. The County's investment policy provides that the maximum that may be invested in any one issuer, as a percentage of the fund's total investments, is 100% for US Treasury, 75% for US Government agencies with 50% of this amount in any single government sponsored enterprise, 100% in the State of Oregon Investment Pool or the maximum imposed by state statute, 25% in Certificates of Deposit with 30% of this amount in any single qualified financial institution, 25% for Bankers' Acceptances with 30% of this amount in any single qualified financial institution, 20% for Commercial paper and Corporate notes with 5% of this amount in any one corporation, subsidiaries or affiliates, 25% for State and Local Government Securities, 25% for Repurchase Agreements with 10% of this amount in any single qualified financial institution. On June 30, 2009, the County did not hold investments with any one issuer that exceeded these limits. Foreign Currency Risk. The County's investment policy prohibits investments that are not U.S. dollar- denominated; therefore the County is not exposed to this risk. B. Receivables Receivables as of year-end for the major funds and the nonmajor and internal service funds, in the aggregate, including the applicable allowances for uncollectible accounts are as follows: The County holds promissory notes as a result of its lending and real estate sale activities. Loans are made to not-for-profit entities and bear interest at rates from zero to 3.9%. Sales of real property are often financed by the County and these interest-bearing notes are amortized over periods ranging from ten to -41- Countywide Law Rural Law Fair & Nonmajor Enforcement Enforcement Project Solid Expo and Other General District District Development Road Waste Center Funds Total Propertytaxes $ 1,665,544 $ 1,208,626 $ 616,011 $ $ $ $ 182,848 $ 1,126,429 $ 4,799,458 Transient room taxes - - 332,497 332,497 Tax receivable 1,665,544 1,208,626 616,011 182,848 1,458,926 5,131,955 Accounts 224,235 19,491 155,087 720,698 564,580 10,950 2,061,566 3,756,607 Notes and contracts - - - 2,851,027 - - - 3,066,036 5,917,063 Assessment - 1,385,418 1,385,418 Total $ 1,889,779 $ 1,228,117 $ 771,098 $ 2,851,027 $ 720,698 $ 564,580 $ 193,798 $ 7,971,946 $ 16,191,043 The County holds promissory notes as a result of its lending and real estate sale activities. Loans are made to not-for-profit entities and bear interest at rates from zero to 3.9%. Sales of real property are often financed by the County and these interest-bearing notes are amortized over periods ranging from ten to -41- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 twenty years. Interest rates are fixed at the time of the initial transaction at then prevailing rates. At June 30, 2009, $4,068,994 is due on contracts from sales of real property and $1,848,069 is due from lending activities. Assessments are due from property owners as part of a local improvement district. Each contract calls for semi-annual payments which amortizes the loan over 10 years. Prepayment, without penalty, is allowed. Payment is normally made in full in the event of sale of property or re -financing of the property. The unearned and deferred revenues reported as liabilities on the governmental funds balance sheet are either (a) revenues that are earned but are not available to liquidate liabilities of the current period or (b) amounts that have been received but not yet earned. At the end of the current fiscal year, these two components were as follows: Total Unearned and Deferred Revenues $ 3,724,895 $ 1,848,069 $ 4,042,217 $ 1,385,418 $ 11,000,599 $ 1,619,146 $ 12,619,745 C. Other assets Other assets include both current and non-current assets. Other Assets — Long -Term are amortized on a straight-line basis over the period benefited. -42- Unavailable Total Property and Unearned and Transient Contracts of Special Total Deferred Room Taxes Loans Sale Assessments Unavailable Unearned Revenues General $ 1,337,630 $ - $ - $ - $ 1,337,630 $ 475,484 $ 1,813,114 Countywide LED 973,383 - - - 973,383 - 973,383 Rural LED 494,113 - - - 494,113 - 494,113 Project Development - - 2,824,250 - 2,824,250 - 2,824,250 Nonmajor funds 919,769 1,848,069 1,217,967 1,385,418 5,371,223 1,143,662 6,514,885 Total Unearned and Deferred Revenues $ 3,724,895 $ 1,848,069 $ 4,042,217 $ 1,385,418 $ 11,000,599 $ 1,619,146 $ 12,619,745 C. Other assets Other assets include both current and non-current assets. Other Assets — Long -Term are amortized on a straight-line basis over the period benefited. -42- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Governmental Business -Type Activities Activities Total Other Assets Prepaid Pension Cost Series 2002 $ 3,887,933 $ - $ 3,887,933 Series 2004 5,352,642 - 5,352,642 Total Prepaid Pension Cost 9,240,575 - 9,240,575 Deferred Cost of Issuance Series 2002 Pension Bond 78,728 - 78,728 Series 2003 Full Faith & Credit 478,102 115,015 593,117 Series 2004 Pension Bond 106,228 - 106,228 Series 2005 Full Faith & Credit 52,710 42,446 95,156 Series 2005 LID 3,295 - 3,295 Series 2007 LID 8,273 - 8,273 Series 2007 Full Faith & Credit - 162,879 162,879 Series 2008A Full Faith & Credit 152,084 152,084 Series 2009A Full Faith & Credit 65,318 65,318 Series 2009 LID 12,250 - 12,250 Total Deferred Cost of Issuance 956,988 320,340 1,277,328 Deferred Cost of Refunded Debt Refunding Series 2002 Refunding 295,797 868,563 1,164,360 Cost of Issuance 23,103 49,879 72,982 Bend Library, Series 2003 Refunding 185,170 - 185,170 Cost of Issuance 38,719 - 38,719 CDD Refunding Series, 2004 Refunding 78,193 - 78,193 Cost of Issuance 29,062 - 29,062 HHS/BJCC Refunding Series, 2005 Refunding 167,633 - 167,633 Cost of Issuance 92,489 - 92,489 Total Deferred Cost of Refunded Debt 910,166 918,442 1,828,608 Total Other Assets $ 11,1071729 $ 1,238,782 $ 12,346,511 -43- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 D. Capital assets Capital asset activity for the year ended June 30, 2009, was as follows: Beginning Balance Increases Decreases Ending Balance Government Activities: Capital assets, not being depreciated: Land $ 12,200,341 $ 792,727 $ - $ 12,993,068 Construction in progress 710,034 3,247,617 (692,784) 3,264,867 Total capital assets, not being depreciated 12,910,375 4,040,344 (692,784) 16,257,935 Capital assets, being depreciated: Buildings and improvements 64,137,039 899,392 - 65,036,431 Land improvements 3,964,905 243,685 - 4,208,590 Equipment and vehicles 26,129,582 4,456,672 (646,625) 29,939,629 Infrastructure 68,618,729 3,394,564 - 72,013,293 Total capital assets, being depreciated 162,850,255 8,994,313 (646,625) 171,197,943 Less accumulated depreciation for: Buildings and improvements (12,987,895) (1,570,731) - (14,558,626) Land improvements (1,365,848) (119,941) - (1,485,789) Equipment and vehicles (16,877,203) (1,992,629) 592,220 (18,277,612) Infrastructure (29,575,143) (2,494,692) - (32,069,835) Total accumulated depreciation (60,806,089) (6,177,993) 592,220 (66,391,862) Total capital assets, being depreciated, net 102,044,166 2,816,320 (54,405) 104,806,081 Governmental activities capital assets, net $ 114,954,541 $ 6,856,664 $ (747,189) $ 121,064,016 Business -type activities: Capital assets, not being depreciated: Land $ 1,893,902 $ - $ - $ 1,893,902 Construction in progress 376,849 3,180,830 - 3,557,679 Total capital assets, not being depreciated 2,270,751 3,180,830 - 5,451,581 Capital assets, being depreciated: Buildings and improvements 31,610,975 32,765 - 31,643,740 Land improvements 25,852,715 35,696 - 25,888,411 Equipment and vehicles 6,445,571 137,694 (154,981) 6,428,284 Total capital assets, being depreciated 63,909,261 206,155 (154,981) 63,960,435 Less accumulated depreciation for: Buildings and improvements Land improvements Equipment and vehicles Total accumulated depreciation Total capital assets, being depreciated, net Business -type activities capital assets, net (3,663,534) (701,980) - (4,365,514) (5,476, 371) (1,151,126) - (6,627,497) (2,219,242) (384,844) 128,340 (2,475,746) (11,359,147) (2,237,950) 128,340 (13,468,757) 52,550,114 (2,031,795) (26,641) 50,491,678 $ 54,820,865 $ 1,149,035 $ (26,641) $ 55,943,259 -44- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General services $ 1,058,644 County roads 2,997,328 Public safety 1,785,503 Health and welfare 188,530 Capital assets held by the government's internal service funds are charged to the various functions based on their usage of the assets 147,988 Total depreciation expense - governmental activities $ 6,177,993 Business -type activities: Solid waste $ 1,355,361 Fair & expo center 753,468 RV Park 129,121 Total depreciation expense - business -type activities $ 2,237,950 E. Interfund Activity Interfund Transfers: Interfund transfers are utilized for the following purposes: Certain special revenue funds and the Fair & Expo Center require additional resources transferred from the General Fund for operations; certain debt service funds require transfers from operating funds to meet annual debt service requirements; fees collected at the Solid Waste facility have been designated for road maintenance; and the RV Park requires additional resources from special revenue funds to meet its debt service requirements. Interfund Loans. The preliminary costs incurred for the expansion of the County's adult jail and loans made to the Humane Society of Redmond have been financed with an interfund loan from the County's Solid Waste Landfill Closure Fund. The balance owed to the County's Solid Waste Landfill Closure Fund at June 30, 2009, was $1,278,588 from the Humane Society of Redmond Fund and $1,938,427 from the Jail Expansion Fund. The loan from the Humane Society of Redmond Fund will be repaid with the proceeds from the repayment of the loans made to the Humane Society and the loan for the Jail Expansion will be repaid with either the proceeds from the sale of real property or from issuance of a general obligation bond. The cash overdraft in the Bethlehem Inn Fund, $2,689,172, has been reported as an interfund -45- Project Devel Nonmajor Internal Fair & & Debt and Other Service Expo General Reserve Road Fund Funds RV Park Center Total Transfers Out: General Fund $ $ $ $ 12,773,098 $ 169,239 $ - $ 220,000 $ 13,162,337 Sheriff 50,000 - - - 50,000 Project Devel & Debt Reserve - 1,142,491 71,994 1,214,485 Road - 300,000 - 300,000 PERS Reserve 850,000 - - 850,000 Nonmajor governmental 179,688 300,000 13,641 6,760,844 74,000 225,000 167,737 7,720,910 Solid Waste - 861,470 - 861,470 Total $ 179,688 $ 300,000 $ 875,111 $ 21,876,433 $ 315,233 $ 225,000 $ 387,737 $ 24,159,202 Interfund transfers are utilized for the following purposes: Certain special revenue funds and the Fair & Expo Center require additional resources transferred from the General Fund for operations; certain debt service funds require transfers from operating funds to meet annual debt service requirements; fees collected at the Solid Waste facility have been designated for road maintenance; and the RV Park requires additional resources from special revenue funds to meet its debt service requirements. Interfund Loans. The preliminary costs incurred for the expansion of the County's adult jail and loans made to the Humane Society of Redmond have been financed with an interfund loan from the County's Solid Waste Landfill Closure Fund. The balance owed to the County's Solid Waste Landfill Closure Fund at June 30, 2009, was $1,278,588 from the Humane Society of Redmond Fund and $1,938,427 from the Jail Expansion Fund. The loan from the Humane Society of Redmond Fund will be repaid with the proceeds from the repayment of the loans made to the Humane Society and the loan for the Jail Expansion will be repaid with either the proceeds from the sale of real property or from issuance of a general obligation bond. The cash overdraft in the Bethlehem Inn Fund, $2,689,172, has been reported as an interfund -45- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 borrowing with the General Fund and the cash overdraft in the Natural Resource Protection Fund, $216,630, has been reported as an interfund borrowing with the Road Fund. F. Long -Term Obligations Operating Leases — County as Lessee The County leases buildings and office facilities and equipment under non -cancelable operating leases. The total expended for such leases for the year ended June 30, 2009, was approximately $236,000. The future minimum lease payments for these leases are as follow: Fiscal Year Ending June 30, Amount 2010 $ 204,699 2011 117,373 2012 75,704 2013 8,455 Total $ 406,231 Operating Leases — County as Lessor of Real Property The County received $1,120,000 in lease rental revenue for the year ended June 30, 2009. The County is expected to receive approximately $3.9 million in lease rental income over the next 5 years under non- cancelable leases which were in effect at June 30, 2009. These leases are cancelable if annual appropriations are not included in the lessee's annual appropriation resolution. The carrying value of real property, leased under non -cancelable operating leases, was $8,596,000 as of June 30, 2009, and depreciation expense for FY 2009 was $128,000. Notes and Bonds For both governmental and business -type activities, the County has issued General Obligation Bonds and Full Faith & Credit Obligations all of which were issued to provide funds for the acquisition and construction of major capital facilities, acquire personal property and fund the pension liability. The County also issues special assessment debt to provide funds for the construction of streets in existing residential areas. These bonds will be repaid from amounts levied against the property owners benefited by these improvements. In the event that a deficiency exists because of unpaid or delinquent special assessments at the time a debt service payment is due, the County must provide resources to cover the deficiency until other resources, for example, foreclosure proceeds, are received. General Obligation and Full Faith & Credit Obligation bonds are direct obligations and pledge the full faith and credit of the County. These are serial bonds with terms ranging from 20 years to 30 years with increasing amounts of principal maturing each year. General Obligation and Full Faith & Credit Obligation bonds currently outstanding are as follows: -46- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Purpose Interest Rates General Obligation and Full Faith & Credit Obligation Bonds Governmental activities 3.00-7.02% Governmental activities - refunding 2.96-4.43% Business -type activities 4.49-5.47% Business -type activities - refunding 3.87% Limited Tax Improvement Bonds Governmental activities Notes Governmental activities Business -type activities -47- 4.00-5.95% Original Amount Borrowed Balance at June 30, 2009 $ 58,119,569 $ 52,072,304 30,110,000 18,825,000 18,592,126 16,943,707 20,870,000 17,185,000 $ 127,691,695 $ 105,026,011 $ 3,359,250 $ 1,339,130 0.00% $ 500,000 $ 200,000 4.75-5.00% 550,000 452,576 $ 1,050,000 $ 652,576 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Changes in Lona -Term Liabilities Changes in long-term obligations for the year ended June 30, 2009, are as follows: Governmental activities: Claims Internal service funds Certificates of participation Pension obligation bonds Full faith & credit obligations Unamortized prem / (disc) General obligation bonds Unamortized premiums Loans Governmental funds Full faith & credit LIDs Net OPEB obligations Governmental funds Internal service funds Compensated absences Governmental funds Internal service funds Business-tvpe activities: Full faith & credit obligations Unamortized prem / (disc) General obligation bonds Unamortized premiums Net OPEB obligations Compensated absences Landfill closure and postclosure Notes payable $ 17,529,300 99,500 18,635,000 509,045 46,763 277,684 10,906,772 470,327 $ 48,474,391 85,444 225,240 876,730 (585,593) $ 16,943,707 (4,695) 94,805 (1,450,000) 17,185,000 Due Within July 1, 2008 Increases Decreases June 30, 2009 One Year - 11,783,502 (17,751) 452,576 $ 2,863,191 $ 12,877,493 $ (12,405,747) $ 3,334,937 $ 2,363,021 370,000 - (370,000) - - 12,328,561 - (82,311) 12,246,250 109,538 32,990,700 12,850,000 (1,349,407) 44,491,293 1,558,617 175,390 46,276 (8,829) 212,837 9,485 16,629,064 - (2,469,302) 14,159,762 2,628,514 278,966 - (46,495) 232,471 46,494 250,000 - (50,000) 200,000 50,000 1,089,170 502,250 (252,290) 1,339,130 133,194 1,042,354 1,450,337 (186,321) 2,306,370 661,570 113,878 151,932 (22,523) 243,287 69,786 5,783,140 5,397,881 (4,738,068) 6,442,953 4,738,068 680,384 508,598 (457,207) 731,775 457,207 $ 74,594,798 $ 33,784,767 $ (22,438,500) $ 85,941,065 $ 12,825,494 $ 17,529,300 99,500 18,635,000 509,045 46,763 277,684 10,906,772 470,327 $ 48,474,391 85,444 225,240 876,730 (585,593) $ 16,943,707 (4,695) 94,805 (1,450,000) 17,185,000 (63,630) 445,415 (9,563) 122,644 (217,797) 285,127 - 11,783,502 (17,751) 452,576 601,383 4,695 1,575,000 63,631 35,180 217,797 17,859 $ 1,187,414 $ (2,349,029) $ 47,312,776 $ 2,515,545 -48- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Debt Service Requirements Debt service requirements on Limited Tax Improvement Bonds and Bonds and Notes at June 30, 2009, are as follows: $ 34,581,283 $ 11,924,038 Advance Refunding of Debt In prior years, the County defeased certain general obligation bonds by placing the proceeds of new general obligation bonds and Full Faith & Credit Obligations in irrevocable trusts to provide for all future debt service payments on the old general obligation bonds. Accordingly, the trust account assets and the liability for the defeased general obligation bonds are not included in the County's financial statements. At June 30, 2009, $34,005,000 of bonds outstanding are considered defeased. G. Segment Information The County maintains three enterprise funds. The RV Park Fund is used to account for the operations of the County's Recreational Vehicle Park, located in Redmond, Oregon. The Solid Waste Fund is used to account for the operations of the County's landfill at Knott Road and 27th Street and transfer stations located throughout the County. The accumulation of resources that will be required for the closure and postclosure costs associated with the sanitary landfill are also accounted for in the Solid Waste Fund. The operations of the County's Fair & Expo Center, including the annual county fair, are accounted for in the Fair & Expo Governmental Activities Ltd Tax Improvement Bonds & Notes Year Ending June 30 Principal Interest Principal Interest 2010 $ 133,194 $ 61,646 $ 4,346,669 $ 3,193,532 2011 43,000 58,616 4,855,402 3,040,891 2012 56,000 56,661 5,113,060 2,899,304 2013 27,750 54,330 5,334,998 2,620,305 2014 74,000 52,772 4,796,724 2,455,731 2015-2019 1,005,186 132,700 12, 366, 756 10, 765, 074 2020-2024 - - 14,210,115 7,411,577 2025-2029 - - 14,636,207 3,153,811 2030-2034 - - 5,437, 373 521,119 $ 1,339,130 $ 416,725 $ 71,097,304 $ 36,061,344 Business Type Activities Ltd Tax Improvement Bonds & Notes Principal Interest Principal Interest 2010 $ - $ - $ 2,194,242 $ 1,422, 066 2011 - - 2,366,131 1,332,456 2012 - - 2,546,160 1,234,169 2013 - - 2,725,136 1,142, 036 2014 2,913,871 1,040,421 2015-2019 - - 11,803,225 3,217,597 2020-2024 - - 4,943,151 1,724,867 2025-2029 - - 3,691,739 676,477 2030-2034 1,397,628 133,949 $ 34,581,283 $ 11,924,038 Advance Refunding of Debt In prior years, the County defeased certain general obligation bonds by placing the proceeds of new general obligation bonds and Full Faith & Credit Obligations in irrevocable trusts to provide for all future debt service payments on the old general obligation bonds. Accordingly, the trust account assets and the liability for the defeased general obligation bonds are not included in the County's financial statements. At June 30, 2009, $34,005,000 of bonds outstanding are considered defeased. G. Segment Information The County maintains three enterprise funds. The RV Park Fund is used to account for the operations of the County's Recreational Vehicle Park, located in Redmond, Oregon. The Solid Waste Fund is used to account for the operations of the County's landfill at Knott Road and 27th Street and transfer stations located throughout the County. The accumulation of resources that will be required for the closure and postclosure costs associated with the sanitary landfill are also accounted for in the Solid Waste Fund. The operations of the County's Fair & Expo Center, including the annual county fair, are accounted for in the Fair & Expo DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Center Fund. Also accounted for in this fund is activity related to servicing the general obligation bond, issued in 1996, to finance the construction of the facility and the resources for future capital needs. In order to maintain a high degree of fiscal management over the enterprise funds determined to be major funds, the operations and the funded reserves are accounted for in sub -funds of Solid Waste and of the Fair & Expo Center. A budget is adopted for each of these sub -funds. A combining schedule of net assets, schedule of revenues, expenses and changes in net assets and schedule of cash flows is prepared for the sub -funds of Solid Waste and of the Fair & Expo Center. IV. OTHER INFORMATION A. Risk Management The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County purchases commercial insurance for property coverage, fidelity bonding, catastrophic workers' compensation claims and stop loss on its medical/dental risks. It self -insures against losses for general liability, most workers' compensation, medical and dental benefits, unemployment benefits and other risks. All operations of the County, as well as two county service districts (Deschutes County 911 and Extension and 4-H), participate in the County's self-insurance program. Neither Black Butte Ranch nor Sunriver Service District participates and Deschutes County 911 County Service District's participation is limited to unemployment benefits and medical/dental. The third party insurance coverage obtained by the county service districts not covered by the County's self-insurance program had no significant reductions in the levels of insurance coverage in the past year. Settled claims have not exceeded insurance coverage in any of the past three fiscal years. The County estimates liability for incurred losses for reported and unreported claims for general and vehicle/fleet liability, workers' compensation and employee medical coverage. Workers' compensation, general and vehicle/fleet liability estimates are primarily based on individual case estimates for reported claims and through historical data for unreported claims as determined by the County's Risk Management department. Liabilities are based on estimated ultimate cost of settling claims. Liabilities include an amount for claims that have been incurred but not reported (IBNR). The result of the process to estimate the claims is not an exact amount and accordingly claims are reevaluated periodically to consider the effects of inflation, recent claims settlement trends and other economic and social factors. Payments from the funds whose activities are covered are made to the internal service insurance funds, based on the estimated need to pay prior and current claims and to accumulate resources for future losses. The net assets, as of June 30, 2009, of the Insurance Fund (all insurance programs other than medical/dental) are reported at $737,160, which is 71 % of fiscal year 2009 claims expense and of the Health Benefits Trust Fund (medical/dental) at $16,530,718, which is 145% of fiscal year 2009 claims expense. Changes in the Insurance Funds' claim liabilities are as follows: -50- Claims payable, June 30, 2007 Fiscal year 2008 claims expense Fiscal year 2008 claims paid Claims payable, June 30, 2008 Fiscal year 2009 claims expense Fiscal year 2009 claims paid Claims payable, June 30, 2009 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Insurance Health Benefits Fund Trust Fund Total $ 1,761,775 $ 986,637 $ 2,748,412 696,994 11,473,245 12,170,239 681,145 11, 374, 315 12, 055,460 1,777,624 1,085,567 2,863,191 1,850,840 11, 679, 852 13, 530, 692 1,684,631 11, 374, 315 13, 058, 946 $ 1,943,833 $ 1,391,104 $ 3,334,937 B. Commitments and contingent liabilities The County is contingently liable with respect to lawsuits and other claims incidental to the ordinary course of its operations. Claims covered by the County's self-insurance are reviewed and losses are accrued based on the judgment of County management. According to County management, based on advice of legal counsel with respect to such litigation and claims, ultimate disposition of these matters will not have a material adverse effect on the financial position or results of County operations. As of June 30, 2009, the County had commitments outstanding, in the form of contracts for construction projects of approximately $9.9 million. Of this amount, almost $2.4 million had been paid or accrued through June 30, 2009. C. Participation in public employees retirement system The Oregon Public Employees Retirement System (PERS or "the System"), provides statewide defined benefit and defined contribution plans for eligible employers 'such as units of state government, political subdivisions, community colleges and school districts. For the County and other eligible employers that have joined the State and Local Government Rate Pool, PERS is a cost-sharing, multiple -employer system. PERS is administered under Oregon Revised Statutes (ORS) Chapter 238, 238A and Internal Revenue Code Section 401(a) by the Public Employees Retirement Board. The Board has the authority under state statutes to amend the Plan's benefits and contribution rates. PERS issues publicly available financial reports that include financial statements and required supplementary information. The reports can be obtained from the Oregon Public Employees Retirement System, PO Box 23700, Tigard, Oregon 97281- 3700 or by calling 1-503-598-7377. The Plans offer retirement and disability benefits, post -employment healthcare benefits, annual cost of living increases and death benefits to Plan members and beneficiaries. Benefits differ depending upon entry date. PERS Tier One and Tier Two plans and the Oregon Public Service Retirement Plan (OPSRP) established for employees hired after August 29, 2003, are established by state statute to provide benefits for state and local governments and their employees. The authority to establish and amend the benefit provisions of the Plan rests with the Oregon Legislature. -51- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 The County funding policies and pension expense include all component units with the exception of Black Butte Ranch Service District and Sunriver Service District. These Districts have separate PERS accounts which are not significant in relation to the County. They are included in their separately issued annual reports. The required employee contribution of 6% is paid by the County. Effective January 1, 2004, this 6% contribution was remitted to the Individual Account Program (IAP) for all eligible employees under the ORS 238A Individual Account Program Plan. The County also contributes the remaining amounts necessary to pay benefits when due. For fiscal year 2009, the County's annual pension cost of $6,260,380 was equal to the County's required and actual contributions. The County is required by ORS 238.225 to contribute at an actuarially determined rate. The employer rate adopted by the PERS board based on the December 31, 2005, actuarial valuation for the County for fiscal year 2009 was 6.86% for Tier One and Tier Two employees. For OPSRP employees, the County remitted contributions based on employee class. OPSRP contribution rates were 7.52% for general services and 10.79% for police and fire employees. These OPSRP rates were adopted based on actuarial information regarding projected costs of the new plan. The PERS Board adopted new rates based on the December 31, 2007, actuarial evaluation for the fiscal year beginning July 1, 2009, and this will result in County employer PERS rates of 5.06% for PERS ORS 238 employees and 3.58% and 6.29% for general service employees and police and fire OPSRP employees, respectively, in addition to the required 6% IAP contribution. The actuarial assumptions in the December 31, 2006, valuation included (a) 8.0% investment rate of return, (b) projected salary increases of 3.75% with additional increases for promotion and longevity that vary by age and service, (c) healthcare cost inflation of 9%, grading down by 0.5% per year to 5% in 2013 and (d) certain demographic assumptions. The underlying long-term assumed rate of inflation is 2.75% per year. The actuarial value of PERS assets at fair market value on the valuation date less a reserve equal to a prorate portion of the investment gains (losses) over the four-year period ending on the valuation date. The unfunded actuarial liability as of December 31, 2006, valuation is amortized on a level percentage of covered payroll on a closed fixed term method over a 22 -year period through December 31, 2027. Annual Percentage Pension of APC Net Pension Fiscal Year Ending Cost (APC) Contributed Obligation 6/30/2007 $ 6,082,378 100% $ - 6/30/2008 $ 5,794,871 100% $ - 6/30/2009 $ 6,260,380 100% $ - The County issued limited tax pension bonds in 2002 and 2004, the proceeds of which were used to finance a portion of its estimated unfunded actuarial liability (see note III C regarding the balance of the pension asset and note III F regarding the outstanding debt). Amortization of the pension asset for the year ended June 30, 2009, was $486,346. D. Post -employment benefits Oregon Public Employees Retirement System — Retirement Health Insurance Account (RHIA) Plan Description. As a member of Oregon Public Employees Retirement System (OPERS) the County contributes to the Retirement Health Insurance Account (RHIA) for each of its eligible employees. RHIA is a cost-sharing multiple -employer defined benefit other postemployment benefit plan administered by OPERS. -52- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 RHIA pays a monthly contribution (currently $60 per month) toward the cost of Medicare companion health insurance premiums of eligible retirees. Oregon Revised Statute (ORS) 238.420 established this trust fund. Authority to establish and amend the benefit provisions of RHIA reside with the Oregon Legislature. The plan is closed to new entrants after January 1, 2004. OPERS issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to Oregon Public Employees Retirement System, PO Box 23700, Tigard, OR 97281-3700. Funding Policy. Because RHIA was created by enabling legislation (ORS 238.420), contribution requirements of the plan members and the participating employers were established and may be amended only by the Oregon Legislature. ORS require that an amount equal to $60 or the total monthly cost of Medicare companion health insurance premiums coverage, whichever is less, shall be paid from the Retirement Health Insurance Account established by the employer, and any monthly cost in excess of $60 shall be paid by the eligible retired member in the manner provided in ORS 238.410. To be eligible to receive this monthly payment toward the premium cost the member must: (1) have eight years or more of qualifying service in PERS at the time of retirement or receive a disability allowance as if the member had eight years or more of creditable service in PERS, (2) receive both Medicare Parts A and B coverage, and (3) enroll in a PERS-sponsored health plan. A surviving spouse or dependent of a deceased PERS retiree who was eligible to receive the subsidy is eligible to receive the subsidy if he or she (1) is receiving a retirement benefit or allowance from PERS or (2) was insured at the time the member died and the member retired before May 1, 1991. Participating public employers are contractually required to contribute to RHIA at a rate assessed each year by OPERS, 0.37% of annual covered payroll for Tier 1/Tier 2 employees, 0.26% for OPSRP empoyees. The rate will change to 0.29% of annual covered payroll for Tier 1/Tier 2 employees and 0.19% for OPSRP employees beginning July 1, 2009. The OPERS Board of Trustees sets the employer contribution rate based on the annual required contribution of the employers (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) of the plan over a period not to exceed thirty years. The County's contributions to RHIA which equaled the required contributions each year were included with the payments for the retirement plan described in IV.0 above and were approximately $271,254, $251,085 and $263,542, respectively, for the years ended June 30, 2009, 2008 and 2007. Deschutes County Retiree Health Plan Plan Description. The County's defined benefit postemployment healthcare plan, Deschutes County Retiree Health Plan, provides medical benefits to eligible retired employees of Deschutes County, Deschutes County Extension and 4-H Service District and Deschutes County 911 Service District and their beneficiaries. The plan has two components: the Self -Pay Health Plan which is required by Oregon Revised Statutes 243.303 to provide retirees with group health and dental insurance from the date of retirement to age 65 at the same rate provided to current employees and the Subsidized Health Plan under which the County pays all or part of the health care costs for eligible retirees under several collective bargaining agreements. The criteria to determine whether an employee is eligible include: years of service, employee age, disability due to line of duty and whether the employee has vested in the respective retirement plan. GASB Statement 45 is being implemented prospectively, beginning July 1, 2008. Funding Policy. The County funds the benefits on a pay-as-you-go basis. Since the total annual contribution in the current year was less than the Annual Required Contribution, a liability is presented on the County's Statement of Net Assets. -53- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Annual OPEB Cost and Net OPEB Obligation. The County's annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the County's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the County's net OPEB obligation to Deschutes County Retiree Health Plan: Annual required contribution Adjustment to annual required contribution Annual OPEB cost (expense) Interest on net OPEB obligation Contributions made Increase in net OPEB obligation Net OPEB obligation - beginning of year Net OPEB obligation - end of year $ 3,165, 717 3,165,717 126,627 (620,043) 2,672,301 $ 2,672,301 The County's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2009 was as follows: Percentage of Annual Annual OPEB Net OPEB Fiscal Year Ending OPEB Cost Cost Contributed Obligation 6/30/2009 $ 3,165,717 19.59% $ 2,672,301 Funded Status and Funding Progress. As of July 1, 2008, the most recent actuarial valuation date, the plan was considered unfunded. The actuarial accrued liability for benefits was $27,371,450, and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $27,371,450. Of these amounts, $13,366,896 related to the Subsidized Health Plan and $14,004,554 related to the Self -Pay Health Plan. The covered payroll (annual payroll of active employees covered by the plan) was $46,966,544, and the ratio of the UAAL to the covered payroll was 58.3%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information include below, presents trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs -54- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. Assumptions used in calculating the actuarial liabilities associated with the Deschutes County Retiree Health Plan include a 4% investment return; an insurance premium annual trend rate of 4.3% for the 2009 fiscal year, 10% for the 2010 fiscal year and 5% over the next ten years; a retiree health claims annual trend rate of 4.3% for the 2009 fiscal year, 11 % for the 2010 fiscal year and 5% over the next ten years; and retirement rates used by Oregon PERS adjusted for County trends. The Entry Age Normal (EAN) Actuarial Cost Method is used to determine the Normal Cost and Actuarial Accrued Liability. Under this method, the actuarial present value of the projected benefits of each active employee included in the valuation is allocated on a level dollar basis over the service of the active employee between assumed Entry Age (date of hire) and assumed Exit Age(s). The portion of this actuarial present value allocated to the valuation year is called the normal cost for that active employee. The sum of these individual normal costs is the Plan's Normal Cost for the valuation year. The portion of the actuarial present value of all projected benefits (including benefits for non-active participants) that is not provided for at the valuation date by the actuarial present value of future normal costs is called the Actuarial Accrued Liability. Under this method, the actuarial gains (losses), as they occur, reduce (increase) the Unfunded Actuarial Accrued Liability. The Deschutes County Retiree Health Plan is deemed "unfunded" in accordance with the relevant GASB statements. The table below presents a schedule of funding progress for the most recent actuarial valuations for the County's postretirement health plans. Actuarial Actuarial Value of Valuation Assets Date (a) 07/01/08 Actuarial Accrued Liability (AAL) Entry Age (b) $ 27,371,450 Unfunded (Overfunded) AAL (UAAL) (b -a) $ 27,371,450 Funded Covered Ratio Payroll (alb) (c) UAAL as a Percentage of Covered Payroll (b -a/c) 0% $ 46,966,544 58.3% E. Landfill closure and postclosure care costs State and Federal laws and regulations require that the County place a final cover on its landfill sites and perform certain maintenance and monitoring functions at the sites for a minimum of thirty years after closure. In addition to operating expenses related to current activities of the landfill site, an expense provision and related liability are being recognized based on the future closure and postclosure care costs that will be incurred near or after the date the landfill no longer accepts waste. The recognition of these landfill closure and postclosure care costs is based on the amount of the landfill used each year. The estimated liability for landfill closure and postclosure care costs is approximately $11.8 million as of June 30, 2009, which is based on 54% usage of the Knott Landfill capacity and full usage of several smaller sites. It is estimated that an additional $7 million will be recognized as closure and postclosure care costs between July 1, 2009, and the date the landfill is currently expected to be filled to capacity (the year 2029). The estimated total current cost of the landfill closure and postclosure care ($18,815,105) is based on the amount that would be paid if all equipment, facilities and services required to close, monitor and maintain the landfills were acquired as of June 30, 2009. However, the actual cost of closure and postclosure care may be higher due to inflation, changes in technology or changes in regulations. -55- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 For the past several years, the County has designated resources to be reserved for future closure and postclosure care and it anticipates continuing to do so. The County meets the "Local Government Financial Test" which provides financial assurance as to the County's ability to meet its financial obligations for closure and postclosure. F. Fund Structure Major Funds — Governmental General — accounts for the financial operations of the County which are not accounted for in any other fund. Principal sources of revenues are property taxes and revenues from other governmental agencies. Expenditures primarily cover functions related to assessment, taxation, district attorney, and county clerk. Sheriff's Office — payments pursuant to intergovernmental agreements with Countywide and Rural Law Enforcement Districts for public safety, including the operation of the correctional facility. Countywide Law Enforcement District (District #1) — property taxes, charges for services, Federal and State grants for public safety, including the operation of the correctional facility. Rural Law Enforcement District (District #2) — property taxes, charges for services, Federal and State grants for public safety in rural areas. Project Development — proceeds from County land sales and leases for property acquisition for real property for use by the County. Road — gas tax apportionment and forest receipts for public roads and highways. PERS Reserve — charges to County's operating funds and departments to establish a reserve for possible increases in the PERS rate. Major Funds — Proprietary — Enterprise Solid Waste — fees and charges for services for the operation and maintenance of the County's sanitary landfill and transfer stations. Fair & Expo Center — fees, transfers and property taxes for the operation of a fair and expo center, annual county fair and debt service. Nonmajor Governmental Funds Special Revenue Funds Business Loan — loan repayment and interest for loans and grants to business entities and not -for - profits. Court Technology Reserve — resources for upgrades to the County's Video Arraignment equipment. Assessment & Taxation Reserve — resources for the upgrade or replacement of the assessment and taxation system for the County's property tax activities. -56- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Crime Prevention Services — transfers from the General Fund to support selected crime prevention programs. Grant Projects — grants for local programs as designated by the grantor. Justice Court — fines and fees for public safety activities. La Pine Industrial — charges for services for industrial development in the La Pine area. Bethlehem Inn — grants for the purchase and minor upgrade of a facility for the homeless. Humane Society of Redmond — interfund loan, from a reserve fund of the Solid Waste enterprise, to fund a loan to the Humane Society of Redmond. Park Acquisition and Development — apportionment from the State of Oregon from recreational vehicle fees. Park Development Fees — fees paid by developers in lieu of land donation for park development. General County Projects — property taxes and rents for general County capital projects. General Capital Reserve — transfer from General Fund and interest on investments to accumulate resources for building remodel and future major maintenance of County buildings. County School — local taxes and forest receipts for education. Special Transportation — State grant for transportation. Taylor Grazing — Federal funds administered by State for rangeland improvement. Transient Room Tax — lodging tax for promotion of tourism and County services. Video Lottery — State's video lottery apportionment for grants promoting economic development. Welcome Center — lodging taxes for repayment of debt and recreation advertising. Property Management Operations — Rents from lessees for assistance to industrial development within the County. Foreclosed Land Sales — land sale proceeds for supervision and maintenance of County land. Liquor Enforcement — allocation of State funds for enforcement of liquor laws. Victims' Assistance — grants for providing assistance to crime victims. Law Library — fines and fees for maintenance of the law library. County Clerk Records — fees for upgrading storage and retrieval systems. -57- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Commission on Children & Families — Federal and State grants for family and children programs. Community Justice -Juvenile — State grants and fees for response to juvenile delinquency programs within the County. Sheriff's Asset Forfeiture — proceeds from sale of assets forfeited in State and Federal Court for law enforcement programs. Court Facilities — State grant to provide security in the court building. Deschutes County Communication System — contracts and loan proceeds for radio system for public safety organizations of Deschutes County. Public Health — fees for services and State grants for community wide health care. Healthy Start — fees for services and State grants for comprehensive prenatal care for low-income women and their infants. Public Health Reserve — transfer from Health Department and interest on investments for reserve to enable sustained response to significant public health events. ABHA — State grant for mental health services. Behavioral Health — fees for services, Federal and State grants for mental health services and counseling. Acute Care Services - State grant funds for acute care services to the mentally ill. OHP — Chemical Dependency — Oregon Health Plan and chemical dependency fees for drug abuse treatment. Code Abatement — monies for enforcement of County solid waste and sanitation codes. Community Development — fees and charges for services for planning, health inspectors, building safety, education and public services. CDD -Groundwater Partnership — transfers for maintenance of water quality and open space and fees to developers for replacement of septic system. Newberry Neighborhood — proceeds from land sales and grants for maintenance of water quality and open space. Groundwater Protection Funding — proceeds from bond issue to assist in funding septic system replacements in South County. CDD -Building Program Reserve — surplus building program funds for contingencies. CDD -Electrical Program Reserve — surplus electrical program funds for contingencies. -58- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 CDD Building Improvement Reserve — transfer from operation fund for future capital improvements for CDD's facilities. GIS (Geographic Information Systems) Dedicated — recording fees and sales for map data system. Natural Resource Protection — grants for the control of noxious weeds and promotion of healthy forests. Federal Forest Title III — federal monies for grants related to National Forest activities in Deschutes County. Countywide Transportation SDC Improvement — fees from builders for upgrades and expansion of county road infrastructure. Surveyor — fees for survey measurements, plat reviews and document filing. Public Land Corner Preservation — fees for maintaining permanent monuments of survey corner positions. Road Building and Equipment — transfers from Road Fund for future capital asset purchases. Road Improvement Reserve — fees for future infrastructure requirements. Vehicle Maintenance and Replacement — transfers from County funds and departments for future vehicle replacement and repair. Dog Control — licenses and fees for animal control. Adult Parole and Probation — charges for services and State Department of Corrections grant for operation of County justice program. Countywide Law Enforcement District Capital Reserve — transfer from the Countywide Law Enforcement District Fund for future capital expenditures. Rural Law Enforcement District Capital Reserve — transfer from the Rural Law Enforcement District Fund for future capital expenditures. Deschutes County 911 County Service District — property taxes, charges for services and grants for operations of countywide emergency call center. Deschutes County 911 County Service District Equipment Reserve — funds transferred from DC 911 for future capital asset requirements. Deschutes County Extension and 4-H Service District — property taxes for Oregon State University's Extension Service programs. Black Butte Ranch Service District — property taxes and fees for security services and law enforcement within the District's boundaries. -59- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Sunriver Service District — property taxes and fees for law enforcement and fire services within the District's boundaries. Sunriver Service District Reserve — funds transferred from Sunriver Service District for future capital asset requirements. Debt Service Funds 2000 Series Ltd Tax Improvement — collection of special assessment liens for debt service on special assessment bond. Local Improvement District, Series 2003 — collection of special assessment liens for debt service on special assessment bonds. Local Improvement District, Series 2005 — collection of special assessment liens for the debt service on special assessment bonds. Local Improvement District, Series 2007 — collection of special assessment liens for the debt service on special assessment bonds. Local Improvement District, Series 2009 — collection of special assessment liens for the debt service on special assessment bonds. CDD Building Full Faith & Credit, Refunding Series 2004 — funds transferred from Community Development for debt service issued to building Community Development building. Full Faith and Credit, 2003 — funds transferred from departments for debt service on bonds issued for building, remodel and acquisition of office buildings, communication system. Full Faith and Credit, 2005 — funds transferred from department for debt service on bonds issued to finance ADA compliance projects. Full Faith and Credit, 2008 — long-term operating leases for debt service on bonds issued for new office building. Full Faith and Credit, 2009 — lease payments for debt service on bonds issued to purchase and remodel an office building. HHS/BJCC Full Faith and Credit Refunding Series 2005 — inter -fund transfers for debt service on bonds issued for new construction and building remodel of facilities for use by Public and Behavioral Health Departments. Government Center Refunding Series 1998 COPs — funds transferred for repayment of certificates of participation issued to remodel building. Final debt service payment made in FY 2009. Public Safety 1998/2002 General Obligation — property taxes for debt service on bonds issued to build public safety complex. Redmond Building 1994 COPs — funds transferred for debt service on certificates of participation issued to acquire and remodel building. Final debt service payment made in FY 2009. .e DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 PERS Series 2002 and 2004 Debt Service — transfer from operating funds for debt service on bonds issued to fund pension liability. Welcome Center Refunding Series 1998 COPs — funds transferred from Welcome Center special revenue fund for debt service on certificates of participation issued to build Welcome Center. Final debt service payment made in FY 2009. Bend Library County Service District General Obligation — property taxes for debt service on bonds issued to build Bend Library. Redmond Library County Service District General Obligation — property taxes for debt service on bonds issued to remodel building for Redmond Library. Sunriver Library County Service District General Obligation — property taxes for debt service on bonds issued to build Sunriver Library. Capital Projects Funds Local Improvement District — collections on unbonded liens and bond sales to improve roads and streets for benefited properties. Jail Expansion — interfund loan for the planning of the jail expansion project. Jamison Acquisition & Remodel — bond proceeds to purchase land and building for remodel. OSP Building — proceeds from a bond issue to fund construction of an office building. The ground floor will be occupied by the Oregon State Police. Secure Treatment Facility — grants and bond proceeds to construct a building adjacent to the County's public safety campus. 911 Building — proceeds from a bond issue to fund construction of an office building. The second floor will be occupied by Deschutes County 911. Nonmajor Proprietary Funds — Enterprise Fund RV Park — charges for space rentals and transfers for the operation and maintenance of the County's recreational vehicle park and debt service. Nonmajor Proprietary Funds — Internal Service Funds Building Services — interfund charges for custodial, repairs and maintenance and related activities for County facilities. Administrative Services — interfund charges for services provided by County administration. Board of County Commissioners — interfund charges for services provided by the County's commissioners. Finance — interfund charges for services provided by Finance Department. M. DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Legal — interfund charges for services provided by Legal Department. Personnel — interfund charges for services provided by Personnel Department. Information Technology — interfund charges for services provided by IT Department. Information Technology Reserve — interfund charges for future technology improvements. Insurance — interfund charges for non-medical/dental insurance coverage. Health Benefits Trust — interfund charges for medical/dental health insurance. -62- REQUIRED SUPPLEMENTARY INFORMATION This page intentionally left blank. DESCHUTES COUNTY, OREGON GENERALFUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - property Licenses and permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Intergovernmental State Federal Total revenues EXPENDITURES General government Assessor Personnel services Materials and services Capital outlay Totals Clerk / elections Personnel services Materials and services Capital outlay Totals Board of Property Tax Appeals Personnel services Materials and services Capital outlay Totals District Attorney Personnel services Materials and services Capital outlay Totals Tax Personnel services Materials and services Capital outlay Totals 2,760,828 Budgeted Amounts 2,596,036 169,610 888,346 888,346 790,106 Variance with Original Final Actual Amounts Final Budget 3,649,274 3,654,092 $ 19,446,800 $ 19,446,800 $ 19,839,380 $ 392,580 29,625 29,625 27,425 (2,200) 750,400 750,400 589,103 (161,297) 316,173 316,173 333,409 17,236 1,911,917 1,911,917 1,573,115 (338,802) 2,201,992 2,201,992 2,542,944 340,952 462,422 462,422 657,883 195,461 25,119,329 25,119,329 25,563,259 443,930 2,760,828 2,765,646 2,596,036 169,610 888,346 888,346 790,106 98,240 100 100 - 100 3,649,274 3,654,092 3,386,142 267,950 803,095 808,312 752,991 55,321 730,840 730,840 696,974 33,866 100 10,178 10,078 100 1,534,035 1,549,330 1,460,043 89,287 38,860 40,440 39,762 678 22,283 21,283 18,063 3,220 100 100 - 100 61,243 61,823 57,825 3,998 3,873,801 3,873,801 3,784,228 89,573 921,461 921,461 783,790 137,671 20,000 20,000 11,835 8,165 4,815,262 4,815,262 4,579,853 235,409 464,087 464,087 324,853 324,853 100 100 789,040 789,040 457,378 6,709 299,127 25,726 A 1111 I VV,VVV JL,VVV Continued -65- DESCHUTES COUNTY, OREGON GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 Expenditures (Continued) Veteran's services Personnel services Materials and services Capital outlay Totals Property management Personnel services Materials and services Capital outlay Totals Grant projects Personnel services Materials and services Capital outlay Totals Non -Departmental Personnel services Materials and services Capital outlay Totals Total general government Operating contingency Total expenditures 18,509,639 17,814,535 12,190,055 5,624,480 Excess of revenues over expenditures 6,609,690 7,304,794 13,373,204 6,068,410 Other financing sources (uses) Appropriation transfers out Budgeted Amounts (382,966) - (382,966) Transfers in 230,932 Variance with Original Final Actual Amounts Final Budget (13,218,088) (13,162,337) 161,220 162,720 162,840 (120) 75,645 74,145 69,113 5,032 100 100 - 100 236,965 236,965 231,953 5,012 Fund balance - ending $ - 199,221 199,221 199,178 43 55,110 55,110 50,841 4,269 100 100 - 100 254,431 254,431 250,019 4,412 98,117 98,217 98,129 88 8,567 8,467 6,935 1,532 100 100 - 100 106,784 106,784 105,064 1,720 9,961 9,961 9,942 19 1,147,161 1,447,161 1,352,709 94,452 100 100 - 100 1,157, 222 1,457, 222 1,362,651 94,571 12,604,256 12,924,949 12,190,055 734,894 5,905,383 4,889,586 - 4,889,586 Total expenditures 18,509,639 17,814,535 12,190,055 5,624,480 Excess of revenues over expenditures 6,609,690 7,304,794 13,373,204 6,068,410 Other financing sources (uses) Appropriation transfers out - (382,966) - (382,966) Transfers in 230,932 246,260 179,688 66,572 Transfer out (12,890,622) (13,218,088) (13,162,337) (55,751) Total other financing sources (uses) (12,659,690) (13,354,794) (12,982,649) (372,145) Net change in fund balance (6,050,000) (6,050,000) 390,555 6,440,555 Fund balance - beginning 6,050,000 6,050,000 6,729,202 679,202 Fund balance - ending $ - $ - $ 7,119,757 $ 7,119,757 Na DESCHUTES COUNTY, OREGON DESCHUTES COUNTY SHERIFF'S OFFICE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Investment earnings and rent Intergovernmental Local Total revenues EXPENDITURES Sheriffs services Personnel services Materials and services Capital outlay Civil/special units Personnel services Materials and services Capital outlay Automotive/communications Personnel services Materials and services Capital outlay Investigations/evidence Personnel services Materials and services Capital outlay Patrol Personnel services Materials and services Capital outlay Records Personnel services Materials and services Capital outlay Adult jail Personnel services Materials and services Capital outlay Budgeted Amounts Original Final 32, 389, 321 32, 389, 321 32, 389, 321 32, 389, 321 Actual Variance with Amounts Final Budget $ 45,518 $ 45,518 28,010,822 (4,378,499) ')Q nrCZ Wn 1A '210 041\ 1,139, 836 1,146,126 1,136, 068 10,058 822,680 842,680 819,975 22,705 272,500 272,500 244,904 27,596 2,235,016 2,261,306 2,200,947 60,359 1,074,859 1,088,818 1,058,087 30,731 64,179 86,679 78,256 8,423 31,732 11,732 - 11,732 1,170,770 1,187,229 1,136, 343 50,886 372,197 385,449 921,915 1,071,915 A- A- 329,111 56,338 946,524 125,391 AAA cv-r,c IL I;Tv i,�v- I,G/J, Vyy 10 I,uGD 1,440,140 1,431,519 1,380,962 50,557 255,282 255,282 193,915 61,367 24,000 24,000 23,310 690 1,719,422 1,710,801 1,598,187 112,614 6,902,598 6,756,557 6,545,508 211,049 541,309 691,309 616,822 74,487 340,080 340,080 317,215 22,865 7,783,987 7,787,946 7,479,545 308,401 590,867 590,246 583,628 6,618 83,359 93,359 81,343 12,016 100 100 - 100 674,326 683,705 664,971 18,734 7,516,390 7,233,390 6,971,847 261,543 1,365,117 1,365,117 1,326,875 38,242 981,000 903,500 804,666 98,834 9,862,507 9,502,007 9,103,388 398,619 Continued -67- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY SHERIFF'S OFFICE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 Other financing sources (uses) Transfers out (50,000) (50,000) (50,000) - Total other financing sources (uses) (50,000) (50,000) (50,000) - Net change in fund balance - - 45,518 45,518 Fund balance - Beginning of year - - 139,015 139,015 Fund balance - End of year $ - $ - $ 184,533 $ 184,533 -68- Budgeted Amounts Actual Variance with Original Final Amounts Final Budget Expenditures (Continued) Court security Personnel services 199,506 199,506 193,593 5,913 Materials and services 15,529 15,529 9,787 5,742 Capital outlay 100 100 - 100 215,135 215,135 203,380 11,755 Emergency services Personnel services 166,446 159,532 158,577 955 Materials and services 16,792 16,792 10,439 6,353 Capital outlay 100 100 - 100 183,338 176,424 169,016 7,408 Special services Personnel services 825,184 866,563 804,517 62,046 Materials and services 172,928 172,928 146,512 26,416 Capital outlay 286,145 355,631 349,556 6,075 1,284,257 1,395,122 1,300,585 94,537 Regional work center Personnel services 2,171,520 2,311,520 2,218,624 92,896 Materials and services 455,278 455,278 311,451 143,827 Capital outlay 32,000 32,000 22,994 9,006 2,658,798 2,798,798 2,553,069 245,729 Training Personnel services 200,784 203,391 191,678 11,713 Materials and services 49,289 49,289 34,453 14,836 Capital outlay 100 100 - 100 250,173 252,780 226,131 26,649 Non -Departmental Materials and services 43,725 49,725 49,625 100 43,725 49,725 49,625 100 Total 29,375,666 29,478,442 27,960,822 1,517,620 Operating contingency 2,963,655 2,860,879 - 2,860,879 Total expenditures 32,339,321 32,339,321 27,960,822 4,378,499 Excess (deficiency) of revenues over expenditures 50,000 50,000 95,518 45,518 Other financing sources (uses) Transfers out (50,000) (50,000) (50,000) - Total other financing sources (uses) (50,000) (50,000) (50,000) - Net change in fund balance - - 45,518 45,518 Fund balance - Beginning of year - - 139,015 139,015 Fund balance - End of year $ - $ - $ 184,533 $ 184,533 -68- DESCHUTES COUNTY, OREGON COUNTYWIDE LAW ENFORCEMENT DISTRICT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Intergovernmental Local State Federal Total revenues EXPENDITURES Sheriffs Services Materials and services Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Budgeted Amounts Original Final Actual Amounts Variance with Final Budget $ 14,838,043 $ 14,838,043 $ 15,032,512 $ 194,469 154,665 154,665 185,212 30,547 81,424 81,424 181,275 99,851 228,100 228,100 165,455 (62,645) - - 48 48 153,000 153,000 299,357 146,357 1,985,975 1,985,975 1,897,706 (88,269) 20,000 20,000 60,508 40,508 17,461,207 17,461,207 17,822,073 360,866 20,021,501 20,021,501 17,024,150 2,997,351 20,021,501 20,021,501 17,024,150 2,997,351 (2,560,294) (2,560,294) 797,923 3,358,217 2,560,294 2,560,294 2,787,437 227,143 $ - $ - $ 3,585,360 $ 3,585,360 DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Other Intergovernmental Local State Federal Total revenues EXPENDITURES Sheriffs services Materials and services Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Budgeted Amounts Original Final Actual Variance with Amounts Final Budget $ 7,225,621 $ 7,225,621 $ 7,379,035 $ 153,414 165,000 165,000 211,187 46,187 32,400 32,400 34,810 2,410 34,500 34,500 26,461 (8,039) - - 6,000 6,000 1,000 1,000 13,641 12,641 3,283,902 3,283,902 355,336 355,336 100,500 100,500 11,198,259 11,198,259 3,162,930 (120,972) 339,206 (16,130) 91,129 (9,371) 11,264, 399 66,140 12, 367, 820 12, 367, 820 10, 986, 674 12, 367, 820 12, 367, 820 10, 986, 674 (1,169,561) (1,169,561) 277,725 1,169, 561 1,169, 561 1,280,441 $ - $ - $ 1,558,166 -70- 1,381,146 1,381,146 1,447,286 110,880 $ 1,558,166 DESCHUTES COUNTY, OREGON PROJECT DEVELOPMENT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Investment earnings and rent Loan repayments Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 220,000 $ 220,000 $ 296,895 $ 76,895 1,175,000 1,175,000 96,132 (1,078,868) 1,395,000 1,395,000 393,027 (1,001,973) 50,520 66,520 51,433 15,087 2,000,000 1,984,000 792,727 1,191,273 n nrn rnn n nrn rnn n.. .nn A nnn nnn 3,590,645 3,479,995 - 3,479,995 5,641,165 5,530,515 844,160 4,686,355 (4,246,165) (4,135,515) (451,133) 300,000 300,000 300,000 (1,103,835) (1,214,485) (1,214,485) (803,835) (914,485) (914,485) (5,050,000) (5,050,000) (1,365,618) 5,050,000 5,050,000 5,041,150 $ - $ - $ 3,675,532 -71- 3,684,382 3,684,382 (8,850) $ 3,675,532 DESCHUTES COUNTY, OREGON ROAD DEPARTMENT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES 5,627,071 5,627,071 5,466,265 160,806 Local 7,615,913 11,083,793 9,277,007 1,806,786 Licenses and permits $ 20,000 $ 20,000 $ 4,388 $ (15,612) Investment earnings and rent 125,000 125,000 196,767 71,767 Charges for services 2,191,700 2,191,700 2,041,708 (149,992) Contributions and donations 2,440 2,440 2,684 244 Intergovernmental Local 700,000 700,000 423,488 (276,512) State 10,189,306 9,339,306 8,842,127 (497,179) Federal 505,000 2,762,680 3,595,520 832,840 Total revenues 13,733,446 15,141,126 15,106,682 (34,444) EXPENDITURES Personnel services 5,627,071 5,627,071 5,466,265 160,806 Materials and services 7,615,913 11,083,793 9,277,007 1,806,786 Capital outlay 5,425,565 3,650,000 2,551,042 1,098,958 Total 18,668,549 20,360,864 17,294,314 3,066,550 Operating contingency 1,766,393 1,766,393 - 1,766,393 Total expenditures 20,434,942 22,127,257 17,294,314 4,832,943 Excess (deficiency) of revenues over expenditures (6,701,496) (6,986,131) (2,187,632) 4,798,499 Other financing sources (uses) Transfers in 893,301 893,301 875,111 (18,190) Transfers out (300,000) (300,000) (300,000) - Total other financing sources (uses) 593,301 593,301 575,111 (18,190) Net change in fund balance (6,108,195) (6,392,830) (1,612,521) 4,780,309 Fund balance - Beginning of year 6,108,195 6,392,830 7,387,022 994,192 Fund balance - End of year $ - $ - $ 5,774,501 $ 5,774,501 -72- DESCHUTES COUNTY, OREGON -73- PERS RESERVE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Investment earnings and rent $ 380,000 $ 380,000 $ 280,541 $ (99,459) Charges for services 1,860,358 1,860,358 1,892,113 31,755 Total revenues 2,240,358 2,240,358 2,172,654 (67,704) EXPENDITURES Materials and services 850 850 850 - Total 850 850 850 - Operating contingency 8,000,000 7,150,000 - 7,150,000 Total expenditures 8,000,850 7,150,850 850 7,150,000 Excess (deficiency) of revenues over expenditures (5,760,492) (4,910,492) 2,171,804 7,082,296 Other financing sources (uses) Transfers out (100) (850,100) (850,000) 100 Total other financing sources (uses) (100) (850,100) (850,000) 100 Net change in fund balance (5,760,592) (5,760,592) 1,321,804 7,082,396 Fund balance - Beginning of year 9,200,000 9,200,000 9,327,823 127,823 Fund balance - End of year $ 3,439,408 $ 3,439,408 $ 10,649,627 $ 7,210,219 -73- This page intentionally left blank. OTHER SUPPLEMENTARY DATA This page intentionally left blank. COMBINING NONMAJOR GOVERNMENTAL FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 -79- Special Total Nonmajor Revenue Debt Service Capital Project Governmental Funds Funds Funds Funds ASSETS Cash and cash equivalents $ 13,170,619 $ 345,964 $ 4,329,712 $ 17,846,295 Investments, plus accrued interest 15,933,088 481,794 6,029,673 22,444,555 Taxes receivable 1,194,663 264,263 - 1,458,926 Accounts receivable 1,934,425 79,621 - 2,014,046 Notes and contracts receivable 3,066,036 - - 3,066,036 Assessments receivable - 1,341,681 43,737 1,385,418 Total assets $ 35,298,831 $ 2,513,323 $ 10,403,122 $ 48,215,276 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 1,859,689 $ - $ 533,021 $ 2,392,710 Due to other funds 4,184,390 - 1,938,428 6,122,818 Deposits 11,865 - - 11,865 Deferred revenues 3,773,309 1,554,176 43,738 5,371,223 Unearned revenues 484,405 - 659,257 1,143,662 Total liabilities 10,313,658 1,554,176 3,174,444 15,042,278 Fund balances: Unreserved, reported in nonmajor: Special revenue funds 24,985,173 - - 24,985,173 Debt service funds - 959,147 - 959,147 Capital project funds - - 7,228,678 7,228,678 Total fund balances 24,985,173 959,147 7,228,678 33,172,998 Total liabilities and fund balances $ 35,298,831 $ 2,513,323 $ 10,403,122 $ 48,215,276 -79- DESCHUTES COUNTY, OREGON NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - property Taxes - other Licenses and permits Fines, forfeitures, and penalties Special assessments Investment earnings and rent Charges for services Contributions and donation Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Debt service: Principal Interest Trustee fees Debt issuance costs Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Bond issuance Bond premium Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Total Non -Major Special Debt Capital Project Governmental Revenue Funds Service Funds Funds Funds $ 11,154,263 $ 3,160,169 $ - $ 14,314,432 3,200,327 - - 3,200,327 421,167 - - 421,167 662,632 - - 662,632 - 348,726 125,833 474,559 1,450,633 922,434 258,381 2,631,448 10,383,323 917,356 - 11,300,679 13,261 - - 13,261 101,966 - - 101,966 123,434 - - 123,434 823,439 - - 823,439 22,941,791 - 90,743 23,032,534 3,343,475 - - 3,343,475 54,619,711 5,348,685 474,957 60,443,353 12,979,393 - - 12,979,393 1,137, 873 - - 1,137,873 2,260,946 - - 2,260,946 20,010,305 - - 20,010,305 27,915,858 - - 27,915,858 - 4,523,312 - 4,523,312 - 3,020,383 69,845 3,090,228 - 3,066 - 3,066 - - 237,657 237,657 2,974,179 - 3,457,490 6,431,669 67,278,554 7,546,761 3,764,992 78,590,307 (12,658,843) (2,198,076) (3,290,035) (18,146,954) 19,846,290 2,029,959 184 21,876,433 (7,720,910) - - (7,720,91.0) - - 13,352,250 13,352,250 - - 46,277 46,277 12,125,380 2,029,959 13,398,711 27,554,050 (533,463) (168,117) 10,108,676 9,407,096 25,518,636 1,127,264 (2,879,998) 23,765,902 $ 24,985,173 $ 959,147 $ 7,228,678 $ 33,172,998 :1 COMBING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES This page intentionally left blank. DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Court Assessment Crime Business Technology & Taxation Prevention Grant Justice La Pine Loan Reserve Reserve Services Projects Court Industrial ASSETS Cash and cash equivalents $ 88,458 $ 1,895 $ 87,446 $ 1,217 $ 453 $ 49,267 $ 8,850 Investments, plus accrued interest 123,189 2,639 121,780 1,694 630 67,496 12,325 Taxes receivable - - - - _ _ _ Accounts receivable - - - 116 172 Notes and contracts receivable 486,778 - 78,652 Assessments receivable - _ Due from other funds Inventory Total assets $ 698,425 $ 4,534 $ 209,226 $ 2,911 $ 1,083 $ 116,879 $ 99,999 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 63,066 $ - $ - $ - $ - $ 3,093 $ 22,883 Deposits - _ _ Due to other funds - Deferred revenues 486,778 - 78,652 Unearned revenues Total liabilities 549,844 - - - 3,093 101,535 Fund balances: Undesignated 148,581 4,534 209,226 2,911 1,083 113,786 (1,536) Total liabilities and fund balances $ 698,425 $ 4,534 $ 209,226 $ 2,911 $ 1,083 $ 116,879 $ 99,999 Continued -83- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -84- Humane Park Park General General Bethlehem Society Acquisition & Development County Capital County Inn of Redmond Development Fees Projects Reserve School ASSETS Cash and cash equivalents $ $ $ 467 $ 56,713 $ 386,866 $ 449,278 $ 19 Investments, plus accrued interest 650 78,980 538,760 625,676 27 Taxes receivable - - 51,460 - Accounts receivable 25,229 _ Notes and contracts receivable 1,301,290 - - - Assessments receivable - - Due from other funds Inventory Total assets $ $ 1,301,290 $ 26,346 $ 135,693 $ 977,086 $ 1,074,954 $ 46 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ $ - $ - $ - $ 88,083 $ - $ Deposits - _ Due to other funds 2,689,172 1,278,588 - _ Deferred revenues - 1,301,290 41,318 Unearned revenues Total liabilities 2,689,172 2,579,878 - - 129,401 - Fund balances: Undesignated (2,689,172) (1,278,588) 26,346 135,693 847,685 1,074,954 46 Total liabilities and fund balances $ - $ 1,301,290 $ 26,346 $ 135,693 $ 977,086 $ 1,074,954 $ 46 Continued -84- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -85- Property Special Taylor Transient Video Welcome Management Transportation Grazing Room Tax Lottery Center Operations ASSETS Cash and cash equivalents $ 50,468 $ 3,955 $ 12,534 $ 1,422 $ 42,290 $ 25,219 Investments, plus accrued interest 70,284 5,508 17,454 1,979 58,894 35,121 Taxes receivable - - 285,425 - 47,072 - Accounts receivable - - _ Notes and contracts receivable - - Assessments receivable - - - Due from other funds - _ Inventory Total assets $ 120,752 $ 9,463 $ 315,413 $ 3,401 $ 148,256 $ 60,340 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 94,142 $ - $ 28,597 $ - $ 100,544 $ 358 Deposits _ _ _ _ Due to other funds - - _ _ Deferred revenues - 10,153 1,692 Unearned revenues Total liabilities 94,142 - 38,750 - 102,236 358 Fund balances: Undesignated 26,610 9,463 276,663 3,401 46,020 59,982 Total liabilities and fund balances $ 120,752 $ 9,463 $ 315,413 $ 3,401 $ 148,256 $ 60,340 Continued -85- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -86- County Commission Foreclosed Liquor Victims' Law Clerk on Children & Land Sales Enforcement Assistance Library Records Families ASSETS Cash and cash equivalents $ 53,784 $ 9,167 $ 31,890 $ 73,432 $ 123,542 $ 330,641 Investments, plus accrued interest 74,900 12,766 44,334 102,263 172,048 460,460 Taxes receivable - _ _ _ _ _ Accounts receivable 11,509 321,659 Notes and contracts receivable - _ Assessments receivable Due from other funds Inventory Total assets $ 128,684 $ 21,933 $ 87,733 $ 175,695 $ 295,590 $ 1,112,760 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ - $ 282 $ 11,688 $ - $ 442,553 Deposits 4,500 - - Due to other funds _ Deferred revenues Unearned revenues Total liabilities - - 4,782 11,688 - 442,553 Fund balances: Undesignated 128,684 21,933 82,951 164,007 295,590 670,207 Total liabilities and fund balances $ 128,684 $ 21,933 $ 87,733 $ 175,695 $ 295,590 $ 1,112,760 Continued -86- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -87- Community Sheriffs Des Co Justice Asset Court Communication Public Juvenile Forfeiture Facilities System Health Healthy Start ASSETS Cash and cash equivalents $ 499,609 $ 10,287 $ 8,902 $ 50,626 $ 439,227 $ 218,906 Investments, plus accrued interest 695,699 14,326 12,398 70,502 610,300 304,854 Taxes receivable - _ _ _ _ Accounts receivable 59,712 5,834 251,140 50,490 Notes and contracts receivable - - _ _ Assessments receivable Due from other funds Inventory Total assets $ 1,255,020 $ 24,613 $ 27,134 $ 121,128 $ 1,300,667 $ 574,250 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 52,444 $ - $ - $ 4,682 $ 155,884 $ 38,323 Deposits _ _ _ _ Due to other funds Deferred revenues _ _ Unearned revenues - - 22,333 5,907 Total liabilities 52,444 - - 4,682 178,217 44,230 Fund balances: Undesignated 1,202,576 24,613 27,134 116,446 1,122,450 530,020 Total liabilities and fund balances $ 1,255,020 $ 24,613 $ 27,134 $ 121,128 $ 1,300,667 $ 574,250 Continued -87- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -88- Public Health Behavioral Acute Care Code Reserve ABHA Health Services OHP-CDO Abatement ASSETS Cash and cash equivalents $ 224,458 $ 649,058 $ 1,012,385 $ 391,798 $ 122,693 $ 39,360 Investments, plus accrued interest 312,585 903,896 1,409,595 545,629 170,865 54,814 Taxes receivable - - - - _ _ Accounts receivable 441,057 795 - Notes and contracts receivable - - - Assessments receivable Due from other funds Inventory Total assets $ 537,043 $ 1,552,954 $ 2,863,037 $ 938,222 $ 293,558 $ 94,174 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ - $ 268,201 $ 5,295 $ 21,338 $ 201 Deposits _ _ _ _ _ Due to other funds - Deferred revenues - Unearned revenues Total liabilities - - 268,201 5,295 21,338 201 Fund balances: Undesignated 537,043 1,552,954 2,594,836 932,927 272,220 93,973 Total liabilities and fund balances $ 537,043 $ 1,552,954 $ 2,863,037 $ 938,222 $ 293,558 $ 94,174 Continued -88- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -89- CDD CDD Natural Community Groundwater Newberry Bldg Improv GIS Resource Development Partnership Neighborhood Reserve Dedicated Protection ASSETS Cash and cash equivalents $ 239,488 $ 205,257 $ 99,327 $ 47,615 $ 201,757 $ Investments, plus accrued interest 332,752 285,847 138,326 66,311 280,972 Taxes receivable - - - _ _ Accounts receivable 126,327 - 383,743 Notes and contracts receivable 60,000 1,139,316 - - - Assessments receivable - - Due from other funds _ Inventory Total assets $ 758,567 $ 491,104 $ 1,376,969 $ 113,926 $ 482,729 $ 383,743 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 60,401 $ 3,566 $ - $ - $ 294 $ 72,435 Deposits 7,365 - _ _ Due to other funds - - 216,630 Deferred revenues 60,000 - 1,139,316 - Unearned revenues 359,109 Total liabilities 127,766 362,675 1,139,316 - 294 289,065 Fund balances: Undesignated 630,801 128,429 237,653 113,926 482,435 94,678 Total liabilities and fund balances $ 758,567 $ 491,104 $ 1,376,969 $ 113,926 $ 482,729 $ 383,743 Continued -89- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -90- Federal Countywide Public Land Road Road Forest Title Transportation Corner Building & Improvement III SDC Imp Surveyor Preservation Equipment Reserve ASSETS Cash and cash equivalents $ 225,676 $ 35,788 $ 262 $ 520,051 $ 197,703 $ 4,975 Investments, plus accrued interest 314,282 49,840 365 724,236 275,326 6,929 Taxes receivable - - - - - _ Accounts receivable Notes and contracts receivable Assessments receivable Due from other funds Inventory Total assets $ 539,958 $ 85,628 $ 627 $ 1,244,287 $ 473,029 $ 11,904 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 1,888 $ - $ - $ - $ 17,180 $ - Deposits - _ Due to other funds Deferred revenues Unearned revenues Total liabilities 1,888 - - - 17,180 - Fund balances: Undesignated 538,070 85,628 627 1,244,287 455,849 11,904 Total liabilities and fund balances $ 539,958 $ 85,628 $ 627 $ 1,244,287 $ 473,029 $ 11,904 Continued -90- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -91- Vehicle Countywide Rural Maintenance & Adult Parole LED Capital LED Capital Deschutes Replacement Dog Control & Probation Reserve Reserve County 911 ASSETS Cash and cash equivalents $ 445,046 $ 93,793 $ 220,338 $ 313,488 $ 308,804 $ 2,282,302 Investments, plus accrued interest 619,782 130,619 306,674 436,571 430,048 3,178,394 Taxes receivable - - - - - 445,387 Accounts receivable - 2,752 916 213,957 Notes and contracts receivable - - _ Assessments receivable - Due from other funds - Inventory Total assets $ 1,064,828 $ 227,164 $ 527,928 $ 750,059 $ 738,852 $ 6,120,040 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 47,880 $ 39,201 $ - $ - $ 52,572 Deposits _ _ _ Due to other funds - Deferred revenues - 358,731 Unearned revenues Total liabilities - 47,880 39,201 - - 411,303 Fund balances: Undesignated 1,064,828 179,284 488,727 750,059 738,852 5,708,737 Total liabilities and fund balances $ 1,064,828 $ 227,164 $ 527,928 $ 750,059 $ 738,852 $ 6,120,040 Continued -91- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Mm Des Co 911 Des County Sunriver Service Total Nonmajor Equipment Extension Black Butte Service District Special Revenue Reserve &4-H Ranch District Reserve Funds ASSETS Cash and cash equivalents $ 314,783 $ 130,775 $ 369,166 $ 1,294,031 $ 63,612 $ 13,170,619 Investments, plus accrued interest 438,374 182,120 - - - 15,933,088 Taxes receivable - 29,485 58,172 277,662 1,194,663 Accounts receivable 5,537 170 33,310 - 1,934,425 Notes and contracts receivable - - - 3,066,036 Assessments receivable _ Due from other funds Inventory Total assets $ 753,157 $ 347,917 $ 427,508 $ 1,605,003 $ 63,612 $ 35,298,831 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 6,674 $ 3,337 $ 152,604 $ - $ 1,859,689 Deposits - - - - 11,865 Due to other funds - - - - 4,184,390 Deferred revenues 23,852 47,076 224,451 - 3,773,309 Unearned revenues 97,056 484,405 Total liabilities - 127,582 50,413 377,055 - 10,313,658 Fund balances: Undesignated 753,157 220,335 377,095 1,227,948 63,612 24,985,173 Total liabilities and fund balances $ 753,157 $ 347,917 $ 427,508 $ 1,605,003 $ 63,612 $ 35,298,831 Mm DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -93- Court Assessment Crime Business Technology & Taxation Prevention Grant Loan Reserve Reserve Services Projects REVENUES Local Taxes - Property $ - $ - $ - $ $ - Taxes - Other - - - - Licenses and Permits - - - Fines, forfeitures and penalties - - - - Investment earnings and rent 10,568 307 5,715 2,911 944 Charges for services - - - _ _ Contributions and donations - - - - - Loan repayments 29,167 - - - Other - Intergovernmental Local - - - - _ State 4,760 - - 135,275 Federal - - - _ Total revenues 39,735 5,067 5,715 2,911 136,219 EXPENDITURES Current: General services 336,901 16,000 - - 135,275 Education - - _ County roads - - Public safety - - - _ Health and welfare - - - 271,350 - Capital outlay - _ _ _ Total expenditures 336,901 16,000 - 271,350 135,275 Excess (deficiency) of revenues over expenditures (297,166) (10,933) 5,715 (268,439) 944 OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 271,350 - Transfer out to other funds - Total other financing sources (uses) - - 271,350 Net change in fund balances (297,166) (10,933) 5,715 2,911 944 Fund balance - Beginning of year 445,747 15,467 203,511 - 139 Fund balance - End of year $ 148,581 $ 4,534 $ 209,226 $ 2,911 $ 1,083 Continued -93- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Continued -94- Humane Park Justice La Pine Bethlehem Society of Acquisition & Court Industrial Inn Redmond Development - 676 - - - 3,374 17,314 - - 2,000 55,753 - - 1,305 - - - 190,905 4,679 73,743 - - 192,905 578,356 75,285 - 45,200 - 68,223 1,278,588 578,356 75,285 68,223 1,278,588 45,200 (573,677) (1,542) (68,223) (1,278,588) 147,705 588,781 - - - - - - (235,000) 588,781 - - - (235,000) 15,104 (1,542) (68,223) (1,278,588) (87,295) 98,682 6 (2,620,949) 113,641 $ 113,786 $ (1,536) $ (2,689,172) $ (1,278,588) $ 26,346 Continued -94- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Park General General Development County Capital County Special Fees Projects Reserve School Transportation $ $ 622,476 $ $ - $ - 18,550 - - - - - 46 - 4,225 534,262 29,283 1,009 2,184 - 216,649 268,927 - - - 919,869 - 22,775 1,156,738 29,283 1,137,573 271,111 37,240 126,400 - 322,837 37,240 449,237 1,137,873 285,821 1,137,873 285,821 (14,465) 707,501 29,283 (300) (14,710) 516,048 90,000 - - (572,580) (56,532) 90,000 - - (14,465) 650,969 119,283 (300) (14,710) 150,158 196,716 955,671 346 41,320 $ 135,693 $ 847,685 $ 1,074,954 $ 46 $ 26,610 Continued -95- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -96- Property Taylor Transient Welcome Management Grazing Room Tax Video Lottery Center Operations REVENUES Local Taxes - Property $ $ $ - $ - $ - Taxes - Other 2,743,538 456,789 - Licenses and Permits - - - Fines, forfeitures and penalties - - - - Investment earnings and rent 160 11,116 - 3,342 4,226 Charges for services - - - - 1,824 Contributions and donations - - - - Loan repayments - - - - Other - - - _ Intergovernmental Local - - - 57,384 State 5,290 - 617,861 26,800 - Federal - _ _ Total revenues 5,450 2,754,654 617,861 544,315 6,050 EXPENDITURES Current: General services 1,678 2,783,565 581,913 423,138 42,024 Education - - - _ _ County roads - _ Public safety - Health and welfare - Capital outlay - _ _ Total expenditures 1,678 2,783,565 581,913 423,138 42,024 Excess (deficiency) of revenues over expenditures 3,772 (28,911) 35,948 121,177 (35,974) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - 4,875 - Transfer out to other funds - (30,353) (70,667) (152,712) Total other financing sources (uses) - (30,353) (70,667) (147,837) Net change in fund balances 3,772 (59,264) (34,719) (26,660) (35,974) Fund balance - Beginning of year 5,691 335,927 38,120 72,680 95,956 Fund balance - End of year $ 9,463 $ 276,663 $ 3,401 $ 46,020 $ 59,982 Continued -96- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Foreclosed Liquor Victims' County Clerk Land Sales Enforcement Assistance Law Library Records - 37,663 9,089 - - 3,143 753 2,010 4,692 7,734 62,234 - 26,520 83 56,510 82,015 173,597 - - - 54,737 - - 65,377 38,416 174,371 178,372 64,244 87,211 87,211 (21,834) 159,913 67,637 - 323,918 - 472 - - 472 323,918 159,913 67,637- 37,944 (149,547) 18,459 (3,393) - 162,682 - - - (40,000) - - (40,000) 162,682 (21,834) (2,056) 13,135 18,459 (3,393) 150,518 23,989 69,816 145,548 298,983 $ 128,684 $ 21,933 $ 82,951 $ 164,007 $ 295,590 Continued -97- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Commission Community Sheriffs Des Co on Children & Justice Asset Court Communication Families Juvenile Forfeiture Facilities System 67,332 825 - 110,815 - 30,972 41,786 676 888 7,951 8,467 369,010 - - 506,908 - 1,382 - - - 95,964 70,169 - - 1,849,367 533,533 - - - 748,282 154,733 - - - 2,800,384 1,171,438 676 111,703 514,859 - 7,138,503 335 130,509 387,406 3,020,998 - - - - 46,375 3,020,998 7,138,503 335 130,509 433,781 (220,614) (5,967,065) 341 (18,806) 81,078 358,186 6,007,840 - - - - (156,702) 358,186 6,007,840 - (156,702) 137,572 40,775 341 (18,806) (75,624) 532,635 1,161,801 24,272 45,940 192,070 $ 670,207 $ 1,202,576 $ 24,613 $ 27,134 $ 116,446 Continued -98- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -99- Public Public Health Behavioral Health Healthy Start Reserve ABHA Health REVENUES Local Taxes - Property $ _ $ $ $ _ $ Taxes - Other - Licenses and Permits - - 127,000 Fines, forfeitures and penalties - _ Investment earnings and rent 27,670 14,023 15,161 24,869 100,729 Charges for services 632,105 245,363 - - 3,232,340 Contributions and donations 8,852 770 - 100 Loan repayments - - _ _ Other _ _ Intergovernmental Local 31,181 4,093 - - 212,884 State 3,001,965 251,603 3,453,121 6,051,434 Federal 3,848 - 163,334 Total revenues 3,705,621 515,852 15,161 3,477,990 9,887,821 EXPENDITURES Current: General services _ _ _ _ Education County roads _ Public safety _ _ - _ Health and welfare 6,017,392 579,671 2,803,714 11,812,292 Capital outlay 54,945 - - _ Total expenditures 6,072,337 579,671 - 2,803,714 11,812,292 Excess (deficiency) of revenues over expenditures (2,366,716) (63,819) 15,161 674,276 (1,924,471) OTHER FINANCING SOURCES (USES) Transfers in from other funds 2,666,236 80,355 - - 1,987,724 Transfer out to other funds (150,000) - (25,000) (150,000) Total other financing sources (uses) 2,516,236 80,355 (25,000) 1,837,724 Net change in fund balances 149,520 16,536 (9,839) 674,276 (86,747 Fund balance - Beginning of year 972,930 513,484 546,882 878,678 2,681,583 Fund balance - End of year $ 1,122,450 $ 530,020 $ 537,043 $ 1,552,954 $ 2,594,836 Continued -99- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Continued -100- CDD Acute Care Code Community Groundwater Services OHP-CDO Abatement Development Partnership - - - 8,988 - 28,567 7,038 2,572 - 13,416 15,000 - - 3,575,128 - - - 234,546 1,448,715 456,561 - 136,669 - 1,492,282 463,599 2,572 3,955,331 13,416 - - 200 6,400,237 3,566 1,186,150 290,656 1,186,150 290,656 200 6,400,237 3,566 306,132 172,943 2,372 (2,444,906) 9,850 - - - 5,901,965 - (366,457) (70,368) (157,800) - (366,457) (70,368) - 5,744,165 (60,325) 102,575 2,372 3,299,259 9,850 993,252 169,645 91,601 (2,668,458) 118,579 $ 932,927 $ 272,220 $ 93,973 $ 630,801 $ 128,429 Continued -100- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Community CDD Building CDD Electrical CDD Building Newberry Development Program Program Improvement Neighborhood Reserve Reserve Reserve Reserve 8,054 31,655 28,443 2,824 3,112 17,046 - - - 25,100 31,655 28,443 2,824 3,112 25,100 31,655 28,443 2,824 3,112 (192,771) (2,477,135) (1,963,927) (279,237) (192,771) (2,477,135) (1,963,927) (279,237) - (167,671) (2,445,480) (1,935,484) (276,413) 3,112 405,324 2,445,480 1,935,484 276,413 110,814 $ 237,653 $ - $ - $ - $ 113,926 Continued -101- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -102- Natural Federal Countywide GIS Resource Forest Title Transportation Dedicated Protection III SDC Imp Surveyor REVENUES Local Taxes - Property $ - $ - $ _ $ $ _ Taxes - Other _ Licenses and Permits - - 84,988 30,449 Fines, forfeitures and penalties - - _ _ Investment earnings and rent 18,152 16,675 640 999 Charges for services 284,870 133,277 - - 43,179 Contributions and donations - - - _ Loan repayments - _ Other - 9,036 - - Intergovernmental Local - _ State 122,004 24,485 - - - Federal - 995,656 303,016 - - Total revenues 425,026 1,162,454 319,691 85,628 74,627 EXPENDITURES Current: General services 569,512 - - - _ Education - _ _ County roads 1,170,631 318,881 74,000 Public safety - _ _ _ Health and welfare Capital outlay _ _ Total expenditures 569,512 1,170,631 318,881 74,000 Excess (deficiency) of revenues over expenditures (144,486) (8,177) 810 85,628 627 OTHER FINANCING SOURCES (USES) Transfers in from other funds - _ _ Transfer out to other funds (164,360) Total other financing sources (uses) (164,360) _ Net change in fund balances (308,846) (8,177) 810 85,628 627 Fund balance - Beginning of year 791,281 102,855 537,260 - Fund balance - End of year $ 482,435 $ 94,678 $ 538,070 $ 85,628 $ 627 Continued -102- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes - Property Taxes - Other Licenses and Permits Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Education County roads Public safety Health and welfare Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in from other funds Transfer out to other funds Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year Vehicle Public Land Road Road Maintenance Corner Building & Improvement & Preservation Equipment Reserve Replacement Dog Control 160,180 - - - - 7,110 44,913 30,953 352 26,607 5,232 405,298 - 11,600 393,366 - - - - - 2,157 450,211 30,953 11,952 419,973 174,679 668,316 29,118 1,413,299 668,316 1,442,417 (218,105) (1,411,464) 92,686 - 300,531 _ 89,630 - 182,316 300,531 11,952 237,657 (125,852) 300,000 - 172,503 - (5,841) - 300,000 (5,841) - 172,503 (218,105) (1,111,464) 6,111 237,657 46,651 1,462,392 1,567,313 5,793 827,171 132,633 $ 1,244,287 $ 455,849 $ 11,904 $ 1,064,828 $ 179,284 Continued -103- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -104- Countywide Rural Des Co 911 Adult Parole LED LED Deschutes Equipment & Probation Capital Res Capital Res County 911 Reserve REVENUES Local Taxes - Property $ $ - $ - $ 6,135,777 $ - Taxes - Other - - - - Licenses and Permits - - - Fines, forfeitures and penalties 420,088 - - - - Investment earnings and rent 27,579 20,489 20,183 129,175 17,588 Charges for services 51,208 - - 99,652 - Contributions and donations - - - Loan repayments - - Other - - - Intergovernmental Local 48,670 - - 68,548 - State 2,757,035 - 1,104,914 - Federal - - Total revenues 3,304,580 20,489 20,183 7,538,066 17,588 EXPENDITURES Current: General services - - - - - Education - - County roads - - - - Public safety 3,794,899 - 4,347,494 Health and welfare - - - - - Capital outlay - 27,928 Total expenditures 3,794,899 - 4,375,422 - Excess (deficiency) of revenues over expenditures (490,319) 20,489 20,183 3,162,644 17,588 OTHER FINANCING SOURCES (USES) Transfers in from other funds 277,745 - - - 130,000 Transfer out to other funds - (130,000) - Total other financing sources (uses) 277,745 - (130,000) 130,000 Net change in fund balances (212,574) 20,489 20,183 3,032,644 147,588 Fund balance - Beginning of year 701,301 729,570 718,669 2,676,093 605,569 Fund balance - End of year $ 488,727 $ 750,059 $ 738,852 $ 5,708,737 $ 753,157 Continued -104- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 -105- Sunriver Total Des County Black Butte Sunriver Service Non -Major Extension Ranch Service District Special Revenue & 4-H Service Dist District Reserve Funds REVENUES Local Taxes - Property $ 355,775 $ 698,574 $ 3,341,661 $ - $ 11,154,263 Taxes - Other - - - - 3,200,327 Licenses and Permits - - 421,167 Fines, forfeitures and penalties - - - - 662,632 Investment earnings and rent 8,170 6,538 20,368 14,342 1,450,633 Charges for services 37,386 13,200 178,795 - 10,383,323 Contributions and donations - - - - 13,261 Loan repayments - - - 101,966 Other 17,244 36,679 60,475 123,434 Intergovernmental Local - - - - 823,439 State 27,001 - - 22,941,791 Federal - 3,343,475 Total revenues 428,332 735,556 3,577,503 74,817 54,619,711 EXPENDITURES Current: General services 415,456 - - - 12,979,393 Education - - 1,137,873 County roads - - - - 2,260,946 Public safety - 681,823 3,205,298 120 20,010,305 Health and welfare - - - - 27,915,858 Capital outlay - - 1,019,165 2,974,179 Total expenditures 415,456 681,823 3,205,298 1,019,285 67,278,554 Excess (deficiency) of revenues over expenditures 12,876 53,733 372,205 (944,468) (12,658,843) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 330,000 19,846,290 Transfer out to other funds - (330,000) (7,720,910) Total other financing sources (uses) (330,000) 330,000 12,125,380 Net change in fund balances 12,876 53,733 42,205 (614,468) (533,463) Fund balance - Beginning of year 207,459 323,362 1,185,743 678,080 25,518,636 Fund balance - End of year $ 220,335 $ 377,095 $ 1,227,948 $ 63,612 $ 24,985,173 -105- DESCHUTES COUNTY, OREGON BUSINESS LOAN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 5,000 $ 5,000 $ 10,568 $ 5,568 Loan repayments 25,000 25,000 29,167 4,167 Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 459,900 459,900 336,901 122,999 (430,000) (430,000) (297,166) 132,834 $ - $ - $ 148,581 $ 148,581 -106- DESCHUTES COUNTY, OREGON COURT TECHNOLOGY RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -107- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 500 $ 500 $ 307 $ (193) Intergovernmental State - - 4,760 4,760 Total revenues 500 500 5,067 4,567 EXPENDITURES Materials and services 16,500 16,500 16,000 500 Capital outlay - - - - Total expenditures 16,500 16,500 16,000 500 Net change in fund balance (16,000) (16,000) (10,933) 5,067 Fund balance - Beginning of year 16,000 16,000 15,467 (533) Fund balance - End of year $ - $ - $ 4,534 $ 4,534 -107- DESCHUTES COUNTY, OREGON ASSESSMENT & TAXATION RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Total revenues EXPENDITURES Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year m Variance with Original Budget Final Budget Actual Final Budget $ 2,500 $ 2,500 $ 5,715 $ 3,215 2,500 2,500 5,715 3,215 50,000 50,000 - 50,000 50,000 50,000 - 50,000 157,000 157,000 - 157,000 207,000 207,000 - 207,000 (204,500) (204,500) 5,715 210,215 204,500 204,500 203,511 (989) $ - $ - $ 209,226 $ 209,226 m DESCHUTES COUNTY, OREGON CRIME PREVENTION SERVICES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with REVENUES Original Budget Final Budget Actual Final Budget Local Interest and rents $ - $ - $ 2,911 $ 2,911 Total revenues _ _ 17 all )Oil EXPENDITURES Materials and services 143,884 271,350 271,350 - Total expenditures 143,884 271,350 271,350 - Excess (deficiency) of revenues over expenditures (143,884) (271,350) (268,439) 2,911 Other financing sources (uses) Appropriation transfer - 127,466 - (127,466) Transfers in 143,884 143,884 271,350 127,466 Total other financing sources (uses) 143,884 271,350 271,350 - Net change in fund balance - - 2,911 2,911 Fund balance - Beginning of year _ _ - _ Fund balance - End of year $ - $ - $ 2,911 $ 2,911 -109- DESCHUTES COUNTY, OREGON GRANT PROJECTS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ - $ - $ 944 $ 944 Intergovernmental Local 100,000 100,000 - (100,000) State - - 135,275 135,275 Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Appropriation transfer Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 99,900 135,400 135,275 125 100 100 - 100 100,000 135,500 135,275 225 - (35,500) 944 36,444 35,500 - (35,500) 35,500 - (35,500) -110- 944 944 139 139 $ 1,083 $ 1,083 DESCHUTES COUNTY, OREGON JUSTICE COURT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Personnel services 453,306 463,237 430,803 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 100 - 100 Local 602,881 612,812 578,356 34,456 Interest and rents $ 5,000 $ 5,000 $ 3,374 $ (1,626) Intergovernmental 709,833 709,833 578,356 131,477 State 1,000 1,000 1,305 305 Total revenues 6,000 6,000 4,679 (1,321) EXPENDITURES Personnel services 453,306 463,237 430,803 32,434 Materials and services 149,475 149,475 147,553 1,922 Capital outlay 100 100 - 100 Total 602,881 612,812 578,356 34,456 Operating contingency 106,952 97,021 - 97,021 Total expenditures 709,833 709,833 578,356 131,477 Excess (deficiency) of revenues over expenditures (703,833) (703,833) (573,677) 130,156 Other financing sources (uses) Transfers in 623,833 623,833 588,781 (35,052) Total other financing sources (uses) 623,833 623,833 588,781 (35,052) Net change in fund balance (80,000) (80,000) 15,104 95,104 Fund balance - Beginning of year 80,000 80,000 98,682 18,682 Fund balance - End of year $ - $ - $ 113,786 $ 113,786 -111- DESCHUTES COUNTY, OREGON LA PINE INDUSTRIAL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -112- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Fines, forfeitures, and penalties $ - $ - $ 676 $ 676 Interest and rents 12,500 12,500 17,314 4,814 Loan repayments 1,020,000 1,020,000 55,753 (964,247) Total revenues 1,032,500 1,032,500 73,743 (958,757) EXPENDITURES Materials and services 1,032,500 1,032,500 75,285 957,215 Total expenditures 1,032,500 1,032,500 75,285 957,215 Net change in fund balance - - (1,542) (1,542) Fund balance - Beginning of year - - 6 6 Fund balance - End of year $ - $ - $ (1,536) $ (1,536) -112- DESCHUTES COUNTY, OREGON BETHLEHEM INN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Contributions and donations $ 2,700,000 $ 2,700,000 $ - $ (2,700,000) Total revenues 2,700,000 2,700,000 - (2,700,000) EXPENDITURES Debt Service 100,000 100,000 68,223 31,777 Total expenditures 100,000 100,000 68,223 31,777 Net change in fund balance 2,600,000 2,600,000 (68,223) (2,668,223) Fund balance - Beginning of year (2,600,000) (2,600,000) (2,620,949) (20,949) Fund balance - End of year $ - $ - $ (2,689,172) $ (2,689,172) -113- DESCHUTES COUNTY, OREGON HUMANE SOCIETY OF REDMOND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ - $ 34,000 $ - $ (34.000) Loan repayment Total revenues EXPENDITURES Materials and services Debt Service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 3,434,000 - (3,434,000) 1,700,000 1,278,588 421.412 - (1,278,588) (1,278,588) - $ - (1,278,588) $ (1,278,588) -114- DESCHUTES COUNTY, OREGON PARK ACQUISITION AND DEVELOPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Materials and services 97,000 49,500 45,200 Variance with Capital outlay Original Budget Final Budget Actual Final Budget REVENUES 97,100 49,600 45,200 4,400 Local 57,900 5,400 - 5,400 Interest and rents $ 5,000 $ 5,000 $ 2,000 $ (3,000) Intergovernmental State 205,000 205,000 190,905 (14,095) Total revenues 210,000 210,000 192,905 (17,095) EXPENDITURES Materials and services 97,000 49,500 45,200 4,300 Capital outlay 100 100 - 100 Total 97,100 49,600 45,200 4,400 Operating contingency 57,900 5,400 - 5,400 Total expenditures 155,000 55,000 45,200 9,800 Excess (deficiency) of revenues over expenditures 55,000 155,000 147,705 (7,295) Other financing sources (uses) Transfer out (195,000) (295,000) (235,000) 60,000 Total other financing sources (uses) (195,000) (295,000) (235,000) 60,000 Net change in fund balance (140,000) (140,000) (87,295) 52,705 Fund balance - Beginning of year 140,000 140,000 113,641 (26,359) Fund balance - End of year $ - $ - $ 26,346 $ 26,346 -115- DESCHUTES COUNTY, OREGON PARK DEVELOPMENT FEES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Licenses and permits Interest and rents Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 4,000 $ 4,000 $ 18,550 $ 14,550 4,000 4,000 4,225 225 8,000 8,000 22,775 14,775 153,900 153,900 37,240 116,660 100 100 - 100 154,000 154,000 37,240 116,760 (146,000) (146,000) (14,465) 131,535 146,000 146,000 150,158 4,158 $ - $ - $ 135,693 $ 135,693 -116- DESCHUTES COUNTY, OREGON GENERAL COUNTY PROJECTS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 575,000 $ 575,000 $ 622,476 $ 47,476 529,428 529,428 534,262 4,834 1,104,428 1,104,428 1,156,738 52,310 179,009 179,009 126,400 52,609 340,000 340,000 322,837 17,163 519,009 519,009 449,237 69,772 689,530 689,530 - 689,530 1,208,539 1,208,539 449,237 759,302 (104,111) (104,111) 707,501 811,612 4 00, 691 400,691 516,048 115,357 (572,580) (572,580) (572,580) - (171,889) (171,889) (56,532) 115,357 (276,000) (276,000) 650,969 926,969 276,000 276,000 196,716 (79,284) $ - $ - $ 847,685 $ 847,685 -117- DESCHUTES COUNTY, OREGON GENERAL CAPITAL RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with REVENUES Original Budget Final Budget Actual Final Budget Local Interest and rents $ 32,000 $ 32,000 $ 29,283 $ (2,717) Total revenues 32,000 32,000 29,283 (2,717) EXPENDITURES Materials and services 100 100 - 100 Capital outlay 250,000 250,000 - 250,000 Total 250,100 250,100 - 250,100 Operating contingency 854,332 854,332 - 854,332 Total expenditures 1,104,432 1,104,432 - 1,104,432 Excess (deficiency) of revenues over expenditures (1,072,432) (1,072,432) 29,283 1,101,715 Other financing sources (uses) Transfers in - - 90,000 90,000 Transfers out (100) (100) - 100 Total other financing sources (uses) (100) (100) 90,000 90,100 Net change in fund balance (1,072,532) (1,072,532) 119,283 1,191,815 Fund balance - Beginning of year 1,072,532 1,072,532 955,671 (116,861) Fund balance - End of year $ - $ - $ 1,074,954 $ 1,074,954 -118- DESCHUTES COUNTY, OREGON COUNTY SCHOOL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Fines, forfeitures and penalties Interest and rents Intergovernmental State Federal Total revenues EXPENDITURES Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Appropriation transfer Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -119- (20,000) 20,000 (300) 19,700 (20,000) (300) (300) 346 46 $ 46 Variance with Original Budget Final Budget Actual Final Budget $ 200 $ 200 $ 46 $ (154) 1,500 1,500 1,009 (491) 202,000 202,000 216,649 14,649 167,000 919,227 919,869 642 370,700 1,122,927 1,137,573 14,646 370,700 1,142, 927 1,137, 873 5,054 -119- (20,000) 20,000 (300) 19,700 (20,000) (300) (300) 346 46 $ 46 DESCHUTES COUNTY, OREGON SPECIAL TRANSPORTATION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Other financing sources (uses) Appropriation transfer - 60,000 - (60,000) Total other financing sources (uses) - 60,000 - (60,000) Net change in fund balance (100,000) (100,000) (14,710) 85,290 Fund balance - Beginning of year 100,000 100,000 41,320 (58,680) Fund balance - End of year $ - $ - $ 26,610 $ 26,610 -120- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 4,000 $ 4,000 $ 2,184 $ (1,816) Intergovernmental State 270,000 270,000 268,927 (1,073) Total revenues 274,000 274,000 271,111 (2,889) EXPENDITURES Materials and services 373,900 433,900 285,821 148,079 Capital outlay 100 100 - 100 Total expenditures 374,000 434,000 285,821 148,179 Excess (deficiency) of revenues over expenditures (100,000) (160,000) (14,710) 145,290 Other financing sources (uses) Appropriation transfer - 60,000 - (60,000) Total other financing sources (uses) - 60,000 - (60,000) Net change in fund balance (100,000) (100,000) (14,710) 85,290 Fund balance - Beginning of year 100,000 100,000 41,320 (58,680) Fund balance - End of year $ - $ - $ 26,610 $ 26,610 -120- DESCHUTES COUNTY, OREGON TAYLOR GRAZING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -121- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ - $ - $ 160 $ 160 Intergovernmental State 4,000 4,000 5,290 1,290 Total revenues 4,000 4,000 5,450 1,450 EXPENDITURES Materials and services 6,000 6,000 1,678 4,322 Total expenditures 6,000 6,000 1,678 4,322 Net change in fund balance (2,000) (2,000) 3,772 5,772 Fund balance - Beginning of year 2,000 2,000 5,691 3,691 Fund balance - End of year $ - $ - $ 9,463 $ 9,463 -121- DESCHUTES COUNTY, OREGON EXPENDITURES Personnel TRANSIENT ROOM TAX 5,142 4,010 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL 3,041,370 BUDGETARY BASIS 2,779,555 261,815 Total expenditures FOR THE YEAR ENDED JUNE 30, 2009 3,046,512 2,783,565 262,947 Excess (deficiency) of revenues Variance with Original Budget Final Budget Actual Final Budget REVENUES (28,911) (59,264) Local Taxes -Other $ 3,066,865 $ 3,066,865 $ 2,743,538 $ (323,327) Interest and rents 10,000 10,000 11,116 1,116 Total revenues 3.078 RAS ma RAA 7 7rd FRA /47'l 711\ EXPENDITURES Personnel 5,142 5,142 4,010 1,132 Materials and services 3,041,370 3,041,370 2,779,555 261,815 Total expenditures 3,046,512 3,046,512 2,783,565 262,947 Excess (deficiency) of revenues over expenditures 30,353 30,353 (28,911) (59,264) Other financing sources (uses) Transfer out (30,353) (30,353) (30,353) - Total other financing sources (uses) (30,353) (30,353) (30,353) - Net change in fund balance - - (59,264) (59,264) Fund balance - Beginning of year - - 335,927 335,927 Fund balance - End of year $ - $ - $ 276,663 $ 276,663 -122- DESCHUTES COUNTY, OREGON VIDEO LOTTERY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -123- Variance with Original Budget Final Budget Actual Final Budget $ 10,000 $ 10,000 $ - $ (10,000) 750,000 750,000 617,861 (132,139) 760,000 760,000 617,861 (142,139) 8,347 8,347 8,339 8 670,511 670,511 573,574 96,937 100 100 - 100 678,958 678,958 581,913 97,045 5,042 5,042 - 5,042 684,000 684,000 581,913 102,087 76,000 76,000 35,948 (40,052) (106,000) (106,000) (70,667) 35,333 (106,000) (106,000) (70,667) 35,333 (30,000) (30,000) (34,719) (4,719) 30,000 30,000 38,120 8,120 $ - $ - $ 3,401 $ 3,401 -123- DESCHUTES COUNTY, OREGON WELCOME CENTER SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes -Other Interest and rents Intergovernmental State Local Total revenues EXPENDITURES Personnel Materials and services Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer in Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Actual Final Budget $ 511,144 $ 511,144 $ 456,789 $ (54,355) 3,000 3,000 3,342 342 - - 26,800 26,800 - 57,384 57,384 - 514,144 571,528 544,315 (27,213) 858 858 669 189 438,996 438,996 422,469 16,527 439,854 439,854 423,138 16,716 74,290 131,674 121,177 (10,497) 5,710 5,710 4,875 (835) (80,000) (152,712) (152,712) - (74,290) (147,002) (147,837) (835) - (15,328) (26,660) (11,332) - 15,328 72,680 57,352 $ - $ - $ 46,020 $ 46,020 -124- DESCHUTES COUNTY, OREGON PROPERTY MANAGEMENT OPERATIONS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with REVENUES Original Budget Final Budget Actual Final Budget Local Interest and rents $ 3,200 $ 3,200 $ 4,226 $ 1,026 Charges for services - - 1,824 1,824 Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 40,498 42,998 42,024 974 100 100 - 100 40,598 43,098 42,024 1,074 7,602 5,102 - 5,102 48,200 48,200 42,024 6,176 (45,000) (45,000) (35,974) 9,026 (45,000) (45,000) (35,974) 9,026 45,000 45,000 95,956 50,956 59,982 $ 59,982 -125- DESCHUTES COUNTY, OREGON FORECLOSED LAND SALES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -126- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 5,000 $ 5,000 $ 3,143 $ (1,857) Charges for services - - 62,234 62,234 Total revenues 5,000 5,000 65,377 60,377 EXPENDITURES Materials and services 162,956 162,956 87,211 75,745 Capital outlay 100 100 - 100 Total 163,056 163,056 87,211 75,845 Operating contingency 11,944 11,944 - 11,944 Total expenditures 175,000 175,000 87,211 87,789 Net change in fund balance (170,000) (170,000) (21,834) 148,166 Fund balance - Beginning of year 170,000 170,000 150,518 (19,482) Fund balance - End of year $ - $ - $ 128,684 $ 128,684 -126- DESCHUTES COUNTY, OREGON LIQUOR ENFORCEMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Fines, forfeitures and penalties Interest and rents Total revenues EXPENDITURES Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 46,000 $ 46,000 $ 37,663 $ (8,337) 1,500 1,500 753 (747) 47,500 47,500 38,416 (9,084) 472 472 472 472 32,028 32,028 .1 G AAA 4C AAA 472 - 472 - 32,028 37,944 22,944 (40,000) (40,000) (40,000) - (40,000) (40,000) (40,000) - (25,000) (25,000) (2,056) 22,944 25,000 25,000 23,989 (1,011) 21,933 $ 21,933 -127- DESCHUTES COUNTY, OREGON VICTIMS' ASSISTANCE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Personnel services 297,837 297,837 295,957 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 100 - 100 Local 328,505 328,505 323,918 4,587 Fines, forfeitures and penalties $ 6,500 $ 6,500 $ 9,089 $ 2,589 Interest and rents 2,000 2,000 2,010 10 Charges for services 23,200 23,200 26,520 3,320 Intergovernmental (206,682) (206,682) (149,547) 57,135 State 82,015 82,015 82,015 - Federal 43,829 43,829 54,737 10,908 Total revenues 157,544 157,544 174,371 16,827 EXPENDITURES Personnel services 297,837 297,837 295,957 1,880 Materials and services 30,568 30,568 27,961 2,607 Capital outlay 100 100 - 100 Total 328,505 328,505 323,918 4,587 Operating contingency 35,721 35,721 - 35,721 Total expenditures 364,226 364,226 323,918 40,308 Excess (deficiency) of revenues over expenditures (206,682) (206,682) (149,547) 57,135 Other financing sources (uses) Transfers in 162,682 162,682 162,682 - Net change in fund balance (44,000) (44,000) 13,135 57,135 Fund balance - Beginning of year 44,000 44,000 69,816 25,816 Fund balance - End of year $ - $ - $ 82,951 $ 82,951 -128- DESCHUTES COUNTY, OREGON LAW LIBRARY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -129- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 3,000 $ 3,000 $ 4,692 $ 1,692 Charges for services 500 500 83 (417) Intergovernmental State 150,000 150,000 173,597 23,597 Total revenues 153,500 153,500 178,372 24,872 EXPENDITURES Personnel services 48,332 51,032 50,774 258 Materials and services 106,569 106,569 109,139 (2,570) Capital outlay 100 100 - 100 Total 155,001 157,701 159,913 (2,212) Operating contingency 68,499 65,799 - 65,799 Total expenditures 223,500 223,500 159,913 63,587 Net change in fund balance (70,000) (70,000) 18,459 88,459 Fund balance - Beginning of year 70,000 70,000 145,548 75,548 Fund balance - End of year $ - $ - $ 164,007 $ 164,007 -129- DESCHUTES COUNTY, OREGON COUNTY CLERK RECORDS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 5,500 $ 5,500 $ 7,734 $ 2,234 68,450 68,450 56,510 (11,940) 73,950 73,950 64,244 (9,706) 73,277 73,277 67,637 5,640 15,000 15,000 - 15,000 88,277 88,277 67,637 20,640 329,574 329,574 - 329,574 417,851 417,851 67,637 350,214 (343,901) (343,901) (3,393) 340,508 343,901 343,901 298,983 (44,918) $ - $ - $ 295,590 $ 295,590 -130- DESCHUTES COUNTY, OREGON COMMISSION ON CHILDREN & FAMILIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -131- Variance with Original Budget Final Budget Actual Final Budget $ 24,000 $ 24,000 $ 67,332 $ 43,332 25,000 25,000 30,972 5,972 8,000 8,000 8,467 467 10,000 10,000 - (10,000) - - 95,964 95,964 1,639,862 1,832,362 1,849,367 17,005 655,281 655,281 748,282 93,001 2,362,143 2,554,643 2,800,384 245,741 568,142 568,142 491,133 77,009 2,283,412 2,590,178 2,529,865 60,313 100 100 - 100 2,851,654 3,158,420 3,020,998 137,422 439,710 325,444 - 325,444 3,291,364 3,483,864 3,020,998 462,866 (929,221) (929,221) (220,614) 708,607 358,186 358,186 358,186 - 358,186 358,186 358,186 - (571,035) (571,035) 137,572 708,607 571,035 571,035 532,635 (38,400) $ - $ - $ 670,207 $ 670,207 -131- DESCHUTES COUNTY, OREGON COMMUNITY JUSTICE - JUVENILE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Fines, forfeitures and penalties Interest and rents Charges for services Contributions and donations Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 1,600 $ 1,600 $ 825 $ (775) 42,600 42,600 41,786 (814) 404,496 404,496 369,010 (35,486) - - 1,382 1,382 90,000 90,000 70,169 (19,831) 483,171 483,171 533,533 50,362 185,075 185,075 154,733 (30,342) 1,206,942 1,206,942 1,171,438 (35,504) 5,750,263 5,822,889 5,416,913 405,976 1,846,184 1,851,434 1,721,590 129,844 200 200 - 200 7,596,647 7,674,523 7,138,503 536,020 708,135 630,259 - 630,259 8,304,782 8,304,782 7,138,503 1,166,279 (7,097,840) (7,097,840) (5,967,065) 1,130,775 6,007,840 6,007,840 6,007,840 - 6,007,840 6,007,840 6,007,840 - (1,090,000) (1,090,000) 40,775 1,130,775 1,090,000 1,090,000 1,161, 801 71,801 $ - $ - $ 1,202,576 $ 1,202,576 -132- DESCHUTES COUNTY, OREGON SHERIFF'S ASSET FORFEITURE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -133- Variance with Original Budget Final Budget Actual Final Budget REVENUES Fines, forfeitures and penalties $ 2,000 $ 2,000 $ - $ (2,000) Interest and rents 1,000 1,000 676 (324) Total revenues 3,000 3,000 676 (2,324) EXPENDITURES Materials and services 19,185 19,185 335 18,850 Capital outlay 100 100 - 100 Total 19,285 19,285 335 18,950 Operating contingency 3,715 3,715 - 3,715 Total expenditures 23,000 23,000 335 22,665 Net change in fund balance (20,000) (20,000) 341 20,341 Fund balance - Beginning of year 20,000 20,000 24,272 4,272 Fund balance - End of year $ - $ - $ 24,613 $ 24,613 -133- DESCHUTES COUNTY, OREGON COURT FACILITIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Materials and services 130,509 130,509 Variance with Total expenditures Original Budget Final Budget Actual Final Budget REVENUES (22,000) (22,000) (18,806) 3,194 Local 22,000 22,000 45,940 23,940 Fines, forfeitures and penalties $ 108,000 $ 108,000 $ 110,815 $ 2,815 Interest and rents 509 509 888 379 Total revenues 108,509 108,509 111,703 3,194 EXPENDITURES Materials and services 130,509 130,509 130,509 - Total expenditures 130,509 130,509 130,509 - Net change in fund balance (22,000) (22,000) (18,806) 3,194 Fund balance - Beginning of year 22,000 22,000 45,940 23,940 Fund balance - End of year $ - $ - $ 27,134 $ 27,134 -134- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY COMMUNICATION SYSTEM SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 4,478 $ 4,478 $ 7,951 $ 3,473 573,084 573,084 506,908 (66,176) 577,562 577,562 514,859 (62,703) 85,749 95,749 94,024 1,725 286,234 326,234 293,382 32,852 40,000 57,500 46,375 11,125 411,983 479,483 433,781 45,702 202,877 135,377 - 135,377 614,860 614,860 433,781 181,079 (37,298) (37,298) 81,078 118,376 (156,702) (156,702) (156,702) - (156,702) (156,702) (156,702) - (194,000) (194,000) (75,624) 118,376 194,000 194,000 192,070 (1,930) $ - $ - $ 116,446 $ 116,446 -135- DESCHUTES COUNTY, OREGON PUBLIC HEALTH SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Charges for services Contributions and donations Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Variance with Original Budget Final Budget Actual Final Budget $ 38,000 $ 38,000 $ 27,670 $ (10,330) 609,192 609,192 632,105 22,913 9,100 9,100 8,852 (248) - - 31,181 31,181 2,604,101 2,639,385 3,001,965 362,580 4,000 4,000 3,848 (152) 3,264,393 3,299,677 3,705,621 405,944 4,513,085 4,550,671 4,531,161 19,510 1,452,729 1,516,529 1,486,231 30,298 25,000 75,000 54,945 20,055 5,990,814 6,142,200 6,072,337 69,863 Operating contingency 496,815 380,713 - 380,713 Total expenditures 6,487,629 6,522,913 6,072,337 450,576 Excess (deficiency) of revenues over expenditures (3,223,236) (3,223,236) (2,366,716) 856,520 Other financing sources (uses) Transfers in 2,666,236 2,666,236 2,666,236 - Transfer out (150,000) (150,000) (150,000) - Total other financing sources (uses) 2,516,236 2,516,236 2,516,236 - Net change in fund balance (707,000) (707,000) 149,520 856,520 Fund balance - Beginning of year 707,000 707,000 972,930 265,930 Fund balance - End of year $ - $ - $ 1,122,450 $ 1,122,450 -136- DESCHUTES COUNTY, OREGON HEALTHY START SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Charges for services Contributions and donations Intergovernmental Local State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Original Budget Final Budget Variance with Actual Final Budget $ 20,000 $ 20,000 $ 14,023 $ (5,977) 322,833 322,833 245,363 (77,470) 1,000 1,000 770 (230) - - 4,093 4,093 178,946 178,946 251,603 72,657 522,779 522,779 515,852 (6,927) Transfers in 80,355 80,355 220,147 227,914 123,134 104,780 573,463 573,463 456,537 116,926 793,610 801,377 579,671 221,706 Operating contingency 259,524 251,757 - 251,757 Total expenditures 1,053,134 1,053,134 579,671 473,463 Excess (deficiency) of revenues over expenditures (530,355) (530,355) (63,819) 466,536 Other financing sources (uses) Transfers in 80,355 80,355 80,355 - Total other financing sources (uses) 80,355 80,355 80,355 - Net change in fund balance (450,000) (450,000) 16,536 466,536 Fund balance - Beginning of year 450,000 450,000 513,484 63,484 Fund balance - End of year $ - $ - $ 530,020 $ 530,020 -137- DESCHUTES COUNTY, OREGON PUBLIC HEALTH RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Other financing sources (uses) Transfers out (25,000) (25,000) (25,000) - Variance with (25,000) Original Budget Final Budget Actual Final Budget REVENUES (9,839) 539,161 Fund balance - Beginning of year 549,000 549,000 Local Fund balance - End of year $ - $ - $ 537,043 $ 537,043 Interest and rents $ 25,200 $ 25,200 $ 15,161 $ (10,039) Total revenues 25,200 25,200 15,161 (10,039) EXPENDITURES Materials and services 100 100 - 100 Capital outlay 100 100 - 100 Total 200 200 - 200 Operating contingency 549,000 549,000 - 549,000 Total expenditures 549,200 549,200 - 549,200 Excess (deficiency) of revenues over expenditures (524,000) (524,000) 15,161 539,161 Other financing sources (uses) Transfers out (25,000) (25,000) (25,000) - Total other financing sources (uses) (25,000) (25,000) (25,000) - Net change in fund balance (549,000) (549,000) (9,839) 539,161 Fund balance - Beginning of year 549,000 549,000 546,882 (2,118) Fund balance - End of year $ - $ - $ 537,043 $ 537,043 -138- DESCHUTES COUNTY, OREGON ABHA ACCOUNTABLE BEHAVIORAL HEALTH ALLIANCE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Intergovernmental State Total revenues EXPENDITURES Materials and services Total Operating contingency Total expenditures Variance with Original Budget Final Budget Actual Final Budget $ 6,000 $ 6,000 $ 24,869 $ 18,869 2,771,800 2,771,800 3,453,121 681,321 2,777,800 2,777,800 3,477,990 700,190 2,778,714 2,803,714 2,803,714 - 2,778,714 2,803,714 2,803,714 - 468,514 443,514 - 443,514 3,247,228 3,247,228 2,803,714 443,514 Net change in fund balance (469,428) (469,428) 674,276 1,143,704 Fund balance - Beginning of year 469,428 469,428 878,678 409,250 Fund balance - End of year $ - $ - $ 1,552,954 $ 1,552,954 -139- DESCHUTES COUNTY, OREGON BEHAVIORAL HEALTH SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Other financing sources (uses) Transfers in 2,004,724 2,004,724 1,987,724 (17,000) Transfer out (150,000) (150,000) (150,000) - Total other financing sources (uses) 1,854,724 1,854,724 1,837,724 (17,000) Net change in fund balance (2,750,000) (2,750,000) (86,747) 2,663,253 Fund balance - Beginning of year 2,750,000 2,750,000 2,681,583 (68,417) Fund balance - End of year $ - $ - $ 2,594,836 $ 2,594,836 -140- Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Licenses and Permits $ 132,500 $ 132,500 $ 127,000 $ (5,500) Investment earnings and rent 89,500 89,500 100,729 11,229 Charges for services 3,216,720 3,216,720 3,232,340 15,620 Contributions and donations 10,000 10,000 100 (9,900) Intergovernmental Local 243,884 243,884 212,884 (31,000) State 5,766,229 5,766,229 6,051,434 285,205 Federal 141,673 523,905 163,334 (360,571) Total revenues 9,600,506 9,982,738 9,887,821 (94,917) EXPENDITURES Personnel services 8,363,297 8,326,706 7,779,353 547,353 Materials and services 4,285,416 4,474,780 4,032,939 441,841 Capital outlay 100 100 - 100 Total 12,648,813 12,801,586 11,812,292 989,294 Operating contingency 1,556,417 1,785,876 - 1,785,876 Total expenditures 14,205,230 14,587,462 11,812,292 2,775,170 Excess (deficiency) of revenues over expenditures (4,604,724) (4,604,724) (1,924,471) 2,680,253 Other financing sources (uses) Transfers in 2,004,724 2,004,724 1,987,724 (17,000) Transfer out (150,000) (150,000) (150,000) - Total other financing sources (uses) 1,854,724 1,854,724 1,837,724 (17,000) Net change in fund balance (2,750,000) (2,750,000) (86,747) 2,663,253 Fund balance - Beginning of year 2,750,000 2,750,000 2,681,583 (68,417) Fund balance - End of year $ - $ - $ 2,594,836 $ 2,594,836 -140- DESCHUTES COUNTY, OREGON ACUTE CARE SERVICES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -141- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 21,500 $ 21,500 $ 28,567 $ 7,067 Charges for services - - 15,000 15,000 Intergovernmental State 869,555 1,451,805 1,448,715 (3,090) Total revenues 891,055 1,473,305 1,492,282 18,977 EXPENDITURES Materials and services 728,744 1,257,994 1,186,150 71,844 Total 728,744 1,257,994 1,186,150 71,844 Contingency 609,582 609,582 - 609,582 Total expenditures 1,338,326 1,867,576 1,186,150 681,426 Excess (deficiency) of revenues over expenditures (447,271) (394,271) 306,132 700,403 Other financing sources (uses) Transfer out (383,457) (436,457) (366,457) 70,000 Total other financing sources (uses) (383,457) (436,457) (366,457) 70,000 Net change in fund balance (830,728) (830,728) (60,325) 770,403 Fund balance - Beginning of year 830,728 830,728 993,252 162,524 Fund balance - End of year $ - $ - $ 932,927 $ 932,927 -141- DESCHUTES COUNTY, OREGON OHP - CHEMICAL DEPENDENCY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Materials and services 356,714 356,714 290,656 Variance with Total Original Budget Final Budget Actual Final Budget REVENUES 56,743 56,743 - 56,743 Local 413,457 413,457 290,656 122,801 Interest and rents $ 3,950 $ 3,950 $ 7,038 $ 3,088 Intergovernmental (64,015) (64,015) 172,943 236,958 State 345,492 345,492 456,561 111,069 Total revenues 349,442 349,442 463,599 114,157 EXPENDITURES Materials and services 356,714 356,714 290,656 66,058 Total 356,714 356,714 290,656 66,058 Operating contingency 56,743 56,743 - 56,743 Total expenditures 413,457 413,457 290,656 122,801 Excess (deficiency) of revenues over expenditures (64,015) (64,015) 172,943 236,958 Other financing sources (uses) Transfer out (70,368) (70,368) (70,368) - Total other financing sources (uses) (70,368) (70,368) (70,368) - Net change in fund balance (134,383) (134,383) 102,575 236,958 Fund balance - Beginning of year 134,383 134,383 169,645 35,262 Fund balance - End of year $ - $ - $ 272,220 $ 272,220 -142- DESCHUTES COUNTY, OREGON CODE ABATEMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Original Budget Final Budget Actual Variance with Final Budget Local Interest and rents Total revenues $ 4,500 $ 4,500 $ 2,572 $ (1'928) 4,500 4,500 2,572 (1,928) EXPENDITURES Materials and services Total 96,245 96,245 200 96,045 96,245 96,245 200 96,045 Contingency 100 100 Total expenditures 96,345 96,345 - 200 100 96,145 Excess (deficiency) of revenues over expenditures (91,845) (91,845) 2,372 94,217 Other financing sources (uses) Transfers out Total other financing sources (uses) (100) _ (100) - 100 100 ( ) (100) - 100 Net change in fund balance (91,945) (91,945) 2,372 94,317 Fund balance - Beginning of year 91,945 91,945 91,601 (344) Fund balance - End of year $ - $ - $ 93,973 $ 93,973 -143- DESCHUTES COUNTY, OREGON COMMUNITY DEVELOPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Personnel services 5,735,947 5,187,312 4,766,904 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 100 - 100 Local 7,497,318 6,948,683 6,400,237 548,446 Fines, forfeitures and penalties $ 6,125 $ 6,125 $ 8,988 $ 2,863 Charges for services 5,816,537 5,816,537 3,575,128 (2,241,409) Intergovernmental Local 544,000 544,000 234,546 (309,454) State 170,000 170,000 136,669 (33,331) Total revenues 6,536,662 6,536,662 3,955,331 (2,581,331) EXPENDITURES Personnel services 5,735,947 5,187,312 4,766,904 420,408 Materials and services 1,761,271 1,761,271 1,633,333 127,938 Capital outlay 100 100 - 100 Total 7,497,318 6,948,683 6,400,237 548,446 Operating contingency 883,780 1,432,415 - 1,432,415 Total expenditures 8,381,098 8,381,098 6,400,237 1,980,861 Excess (deficiency) of revenues over expenditures (1,844,436) (1,844,436) (2,444,906) (600,470) Other financing sources (uses) Transfers in 4,822,650 4,822,650 5,901,965 1,079,315 Transfers out (200,990) (200,990) (157,800) 43,190 Total other financing sources (uses) 4,621,660 4,621,660 5,744,165 1,122,505 Net change in fund balance 2,777,224 2,777,224 3,299,259 522,035 Fund balance - Beginning of year (2,777,224) (2,777,224) (2,668,458) 108,766 Fund balance - End of year $ - $ - $ 630,801 $ 630,801 -144- DESCHUTES COUNTY, OREGON CDD GROUNDWATER PARTNERSHIP SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Materials and services 3,800,000 3,800,000 Variance with 3,796,434 Original Budget Final Budget Actual Final Budget REVENUES 100 Total 3,800,100 Local 3,566 3,796,534 Contingency Interest and rents $ 23,550 $ 23,550 $ 13,416 $ (10,134) Charges for services 2,464,500 2,464,500 - (2,464,500) Total revenues 2,488,050 2,488,050 13,416 (2,474,634) EXPENDITURES Materials and services 3,800,000 3,800,000 3,566 3,796,434 Capital outlay 100 100 - 100 Total 3,800,100 3,800,100 3,566 3,796,534 Contingency 167,546 167,546 - 167,546 Total expenditures 3,967,646 3,967,646 3,566 3,964,080 Excess (deficiency) of revenues over expenditures (1,479,596) (1,479,596) 9,850 1,489,446 Other financing sources (uses) Transfers in Total other financing sources (uses) 1,000,100 1,000,100 1,000,100 1,000,100 - - (1,000,100) (1,000,100) Net change in fund balance (479,496) (479,496) 9,850 489,346 Fund balance - Beginning of year 479,496 479,496 118,579 (360,917) Fund balance - End of year $ - $ - $ 128,429 $ 128,429 -145- DESCHUTES COUNTY, OREGON NEWBERRY NEIGHBORHOOD SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Loan repayments Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Variance with Original Budget Final Budget Actual Final Budget $ 13,250 $ 13,250 $ 8,054 $ (5,196) - - 17,046 17,046 13,250 13,250 25,100 11,850 (279,319) (192,771) 2,000 2,000 - 2,000 2,000 2,000 - 2,000 4,000 4,000 - 4,000 605 605 - 605 4,605 4,605 - 4,605 8,645 8,645 25,100 16,455 Transfers out (1,143,819) (1,143,819) (192,771) 951,048 Proceeds of sale of assets 864,500 864,500 - (864,500) Total other financing sources (uses) (279,319) (279,319) (192,771) 86,548 Net change in fund balance (270,674) (270,674) (167,671) 103,003 Fund balance - Beginning of year 270,674 270,674 405,324 134,650 Fund balance - End of year $ - $ - $ 237,653 $ 237,653 -146- DESCHUTES COUNTY, OREGON CDD GROUNDWATER PROTECTION FUNDING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with REVENUES Original Budget Final Budget Actual Final Budget Local Interest and rents $ 70,000 $ 70,000 $ - $ (70,000) Total revenues 70,000 70,000 - (70,000) EXPENDITURES Materials and services 3,069,700 3,069,700 Capital outlay 100 100 Total 3,069,800 3,069,800 Contingency 100 100 Total expenditures 3,069,900 _ 3,069,900 Excess (deficiency) of revenues over expenditures (2,999,900) (2,999,900) Other financing sources (uses) Transfers out (100) (100) Total other financing sources (uses) (100) _ (100) Net change in fund balance (3,000,000) (3,000,000) Fund balance - Beginning of year 3,000,000 3,000,000 Fund balance - End of year $ - $ - $ -147- 3,069,700 3,069,900 2,999,900 100 100 3,000,000 (3,000,000) DESCHUTES COUNTY, OREGON COMMUNITY DEVELOPMENT RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -148- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 38,000 $ 38,000 $ 31,655 $ (6,345) Total revenues 38,000 38,000 31,655 (6,345) EXPENDITURES Operating contingency _ _ _ _ Total expenditures _ - - _ Excess (deficiency) of revenues over expenditures 38,000 38,000 31,655 (6,345) Other financing sources (uses) Transfer out (2,482,111) (2,482,111) (2,477,135) 4,976 Total other financing sources (uses) (2,482,111) (2,482,111) (2,477,135) 4,976 Net change in fund balance (2,444,111) (2,444,111) (2,445,480) (1,369) Fund balance - Beginning of year 2,444,111 2,444,111 2,445,480 1,369 Fund balance - End of year $ - $ - $ - $ - -148- DESCHUTES COUNTY, OREGON CDD BUILDING RESERVE PROGRAM SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -149- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 42,000 $ 42,000 $ 28,443 $ (13,557) Total revenues 42,000 42,000 28,443 (13,557) EXPENDITURES Materials and services 100 100 - 100 Capital outlay 100 100 - 100 Total expenditures 200 200 - 200 Excess (deficiency) of revenues over expenditures 41,800 41,800 28,443 (13,357) Other financing sources (uses) Transfer out (1,976,656) (1,976,656) (1,963,927) 12,729 Total other financing sources (uses) (1,976,656) (1,976,656) (1,963,927) 12,729 Net change in fund balance (1,934,856) (1,934,856) (1,935,484) (628) Fund balance - Beginning of year 1,934,856 1,934,856 1,935,484 628 Fund balance - End of year $ - $ - $ - $ - -149- DESCHUTES COUNTY, OREGON CDD ELECTRICAL PROGRAM RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -150- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 5,000 $ 5,000 $ 2,824 $ (2,176) Total revenues 5,000 5,000 2,824 (2,176) EXPENDITURES Materials and services 100 100 - 100 Capital outlay 100 100 - 100 Total expenditures 200 200 - 200 Excess (deficiency) of revenues over expenditures 4,800 4,800 2,824 (1,976) Other financing sources (uses) Appropriation transfer - - - - Transfers out (281,069) (281,069) (279,237) 1,832 Total other financing sources (uses) (281,069) (281,069) (279,237) 1,832 Net change in fund balance (276,269) (276,269) (276,413) (144) Fund balance - Beginning of year 276,269 276,269 276,413 144 Fund balance - End of year $ - $ - $ - $ - -150- DESCHUTES COUNTY, OREGON CDD BUILDING IMPROVEMENT RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 3,500 $ 3,500 $ 3,112 $ (388) Total revenues 3,500 3,500 3,112 (388) EXPENDITURES Materials and services 50,000 50,000 - 50,000 Capital outlay 50,000 50,000 - 50,000 Total 100,000 100,000 - 100,000 Operating contingency 26,076 26,076 - 26,076 Total expenditures 126,076 126,076 - 126,076 Excess (deficiency) of revenues over expenditures (122,576) (122,576) 3,112 125,688 Net change in fund balance (122,576) (122,576) 3,112 125,688 Fund balance - Beginning of year 122,576 122,576 110,814 (11,762) Fund balance - End of year $ - $ - $ 113,926 $ 113,926 -151- DESCHUTES COUNTY, OREGON GIS DEDICATED FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Charges for services Intergovernmental State Total revenues EXPENDITURES Variance with Original Budget Final Budget Actual Final Budget $ 27,536 $ 27,536 $ 18,152 $ (9,384) 376,503 376,503 284,870 (91,633) 118,813 118,813 122,004 3,191 522,852 522,852 425,026 (97,826) Personnel services 437,925 437,925 433,878 4,047 Materials and services 184,047 184,047 135,634 48,413 Capital outlay 6,700 6,700 - 6,700 Total 628,672 628,672 569,512 59,160 Operating contingency 225,000 225,000 - 225,000 Total expenditures 853,672 853,672 569,512 284,160 Excess (deficiency) of revenues over expenditures (330,820) (330,820) (144,486) 186,334 Other financing sources (uses) Transfer out (180,932) (180,932) (164,360) 16,572 Total other financing sources (uses) (180,932) (180,932) (164,360) 16,572 Net change in fund balance (511,752) (511,752) (308,846) 202,906 Fund balance - Beginning of year 776,042 776,042 791,281 15,239 Fund balance - End of year $ 264,290 $ 264,290 $ 482,435 $ 218,145 -152- DESCHUTES COUNTY, OREGON NATURAL RESOURCE PROTECTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 500 145,000 25,000 8,500 $ 500 145,000 25,000 8,500 133,277 9,036 24,485 $ (500) (11,723) 9,036 (25,000) 15,985 -153- 109,344 109,344 98,318 11,026 1,157,800 1,157,800 1,072,313 85,487 1,267,144 1,267,144 1,170,631 96,513 10,077 10,077 - 10,077 1,277,221 1,277,221 1,170,631 106,590 (18,467) (18,467) (8,177) 10,290 18,467 18,467 102,855 84,388 $ - $ - $ 94,678 $ 94,678 -153- DESCHUTES COUNTY, OREGON FEDERAL FOREST TITLE III SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -154- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 5,000 $ 5,000 $ 16,675 $ 11,675 Intergovernmental Federal - 302,804 303,016 212 Total revenues 5,000 307,804 319,691 11,887 EXPENDITURES Materials and services 260,000 460,000 318,881 141,119 Total 260,000 460,000 318,881 141,119 Operating contingency 274,307 577,111 - 577,111 Total expenditures 534,307 1,037,111 318,881 718,230 Excess (deficiency) of revenues over expenditures (529,307) (729,307) 810 730,117 Other financing sources (uses) Appropriation transfer - 200,000 - (200,000) Total other financing sources (uses) - 200,000 - (200,000) Net change in fund balance (529,307) (529,307) 810 530,117 Fund balance - Beginning of year 529,307 529,307 537,260 7,953 Fund balance - End of year $ - $ - $ 538,070 $ 538,070 -154- DESCHUTES COUNTY, OREGON COUNTYWIDE TRANSPORTATION SDC IMPROVEMENT FEE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Licenses and permits $ - $ - $ 84,988 $ 84,988 Interest and rents - - 640 640 Loan repayments - _ - - Total revenues - - 85,628 85,628 EXPENDITURES Materials and services - _ _ _ Total expenditures _ _ - _ Net change in fund balance - - 85,628 85,628 Fund balance - Beginning of year - - _ _ Fund balance - End of year $ - $ - $ 85,628 $ 85,628 -155- DESCHUTES COUNTY, OREGON SURVEYOR SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Licenses and Permits Interest and rents Charges for services Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 138,750 $ 138,750 $ 30,449 $ (108,301) 6,000 6,000 999 (5,001) 67,500 67,500 43,179 (24,321) 212,250 212,250 74,627 (137,623) 200,000 200,000 200,000 16,293 200,000 16,293 216,293 216,293 (4,043) (4,043) (4,043) (4,043) 4,043 4,043 -156- 74,000 126,000 74,000 126,000 - 16,293 74,000 142,293 627 4,670 627 4,670 - (4,043) $ 627 $ 627 DESCHUTES COUNTY, OREGON PUBLIC LAND CORNER PRESERVATION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -157- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 70,000 $ 70,000 $ 44,913 $ (25,087) Charges for services 324,000 324,000 405,298 81,298 Total revenues 394,000 394,000 450,211 56,211 EXPENDITURES Materials and services 670,000 670,000 668,316 1,684 Total 670,000 670,000 668,316 1,684 Operating contingency 1,112,537 1,112,537 - 1,112,537 Total expenditures 1,782,537 1,782,537 668,316 1,114,221 Excess (deficiency) of revenues over expenditures (1,388,537) (1,388,537) (218,105) 1,170,432 Other financing sources (uses) Transfer out (12,000) (12,000) - (12,000) Total other financing sources (uses) (12,000) (12,000) - (12,000) Net change in fund balance (1,400,537) (1,400,537) (218,105) 1,182,432 Fund balance - Beginning of year 1,400,537 1,400,537 1,462,392 61,855 Fund balance - End of year $ - $ - $ 1,244,287 $ 1,244,287 -157- DESCHUTES COUNTY, OREGON ROAD BUILDING & EQUIPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with REVENUES Original Budget Final Budget Actual Final Budget Local Interest and rents $ 25,000 $ 25,000 $ 30,953 $ 5,953 Total revenues 25,000 25,000 30,953 5,953 EXPENDITURES Materials and services 29,118 29,118 29,118 - Capital outlay 1,609,000 1,609,000 1,413,299 195,701 Total 1,638,118 1,638,118 1,442,417 195,701 Operating contingency 363,859 363,859 - 363,859 Total expenditures 2,001,977 2,001,977 1,442,417 559,560 Excess (deficiency) of revenues over expenditures (1,976,977) (1,976,977) (1,411,464) 565,513 Other financing sources (uses) Transfers in 312,000 312,000 300,000 (12,000) Total other financing sources (uses) 312,000 312,000 300,000 (12,000) Net change in fund balance (1,664,977) (1,664,977) (1,111,464) 553,513 Fund balance - Beginning of year 1,664,977 1,664,977 1,567,313 (97,664) Fund balance - End of year $ - $ - $ 455,849 $ 455,849 -158- DESCHUTES COUNTY, OREGON ROAD IMPROVEMENT RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -159- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 100 $ 100 $ 352 $ 252 Charges for services - - 11,600 11,600 Total revenues 100 100 11,952 11,852 EXPENDITURES Capital outlay - - - - Excess (deficiency) of revenues over expenditures 100 100 11,952 11,852 Other financing sources (uses) Transfers out (5,841) (5,841) (5,841) - Total other financing sources (uses) (5,841) (5,841) (5,841) - Net change in fund balance (5,741) (5,741) 6,111 11,852 Fund balance - Beginning of year 5,741 5,741 5,793 52 Fund balance - End of year $ - $ - $ 11,904 $ 11,904 -159- DESCHUTES COUNTY, OREGON VEHICLE MAINTENANCE AND REPLACEMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -160- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 35,000 $ 35,000 $ 26,607 $ (8,393) Charges for services 403,200 403,200 393,366 (9,834) Total revenues 438,200 438,200 419,973 (18,227) EXPENDITURES Materials and services 102,700 102,700 92,686 10,014 Capital outlay 500,000 500,000 89,630 410,370 Total 602,700 602,700 182,316 420,384 Operating contingency 613,270 613,270 - 613,270 Total expenditures 1,215,970 1,215,970 182,316 1,033,654 Excess (deficiency) of revenues over expenditures (777,770) (777,770) 237,657 1,015,427 Net change in fund balance (777,770) (777,770) 237,657 1,015,427 Fund balance - Beginning of year 777,770 777,770 827,171 49,401 Fund balance - End of year $ - $ - $ 1,064,828 $ 1,064,828 -160- DESCHUTES COUNTY, OREGON DOG CONTROL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 EXPENDITURES Personnel services 58,526 59,026 58,695 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 100 - 100 Local 366,539 367,039 300,531 66,508 Licenses and Permits $ 181,500 $ 181,500 $ 160,180 $ (21,320) Fines, forfeitures and penalties 3,500 3,500 7,110 3,610 Interest and rents 3,000 3,000 5,232 2,232 Contributions and donations 2,500 2,500 2,157 (343) Total revenues 190,500 190,500 174,679 (15,821) EXPENDITURES Personnel services 58,526 59,026 58,695 331 Materials and services 307,913 307,913 241,836 66,077 Capital outlay 100 100 - 100 Total 366,539 367,039 300,531 66,508 Operating contingency 41,464 40,964 - 40,964 Total expenditures 408,003 408,003 300,531 107,472 Excess (deficiency) of revenues over expenditures (217,503) (217,503) (125,852) 91,651 Other financing sources (uses) Transfers in 172,503 172,503 172,503 - Total other financing sources (uses) 172,503 172,503 172,503 - Net change in fund balance (45,000) (45,000) 46,651 91,651 Fund balance - Beginning of year 70,000 70,000 132,633 62,633 Fund balance - End of year $ 25,000 $ 25,000 $ 179,284 $ 154,284 -161- DESCHUTES COUNTY, OREGON ADULT PAROLE & PROBATION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Fines, forfeitures and penalties Interest and rents Charges for services Intergovernmental Local State Total revenues EXPENDITURES Original Budget Final Budget Variance with Actual Final Budget $ 360,000 $ 360,000 $ 420,088 $ 60,088 28,165 28,165 27,579 (586) 39,000 39,000 51,208 12,208 50,000 50,000 48,670 (1,330) 2,936,835 2,936,835 2,757,035 (179,800) 3,414,000 3,414,000 3,304,580 (109,420) Personnel services 3,196,449 3,034,449 2,938,108 96,341 Materials and services 692,259 854,259 856,791 (2,532) Capital outlay 100 100 - 100 Total 3,888,808 3,888,808 3,794,899 93,909 Operating contingency 501,414 501,414 - 501,414 Total expenditures 4,390,222 4,390,222 3,794,899 595,323 Excess (deficiency) of revenues over expenditures (976,222) (976,222) (490,319) 485,903 Other financing sources (uses) Transfers in 313,078 313,078 277,745 (35,333) Total other financing sources (uses) 313,078 313,078 277,745 (35,333) Net change in fund balance (663,144) (663,144) (212,574) 450,570 Fund balance - Beginning of year 663,144 663,144 701,301 38,157 Fund balance - End of year $ - $ - $ 488,727 $ 488,727 -162- DESCHUTES COUNTY, OREGON COUNTYWIDE LAW ENFORCEMENT DISTRICT - CAPITAL RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 16,000 $ 16,000 $ 20,489 $ 4,489 Total revenues 16,000 16,000 20,489 4,489 EXPENDITURES Capital outlay Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 770,000 770,000 - 770,000 770,000 770,000 - 770,000 (754,000) (754,000) 20,489 774,489 754,000 754,000 729,570 (24,430) -163- $ 750,059 $ 750,059 DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT - CAPITAL RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 25,000 $ 25,000 $ 20,183 $ (4,817) Total revenues 25,000 25,000 20,183 (4,817) EXPENDITURES Capital outlay Total expenditures 776,000 776,000 - 776,000 776,000 776,000 - 776,000 Net change in fund balance (751,000) (751,000) 20,183 771,183 Fund balance - Beginning of year 751,000 751,000 718,669 (32,331) Fund balance - End of year $ - $ - $ 738,852 $ 738,852 -164- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY 911 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes -Property Interest and rents Charges for services Intergovernmental Local State Total revenues EXPENDITURES Personnel services Materials and services Debt service Capital outlay Total Original Budget Final Budget $ 6,033,698 $ 6,033,698 51,300 51,300 111,750 111,750 Variance with Actual Final Budget $ 6,135,777 $ 102,079 129,175 77,875 99,652 (12,098) 55,985 55,985 68,548 12,563 827,089 827,089 1,104,914 277,825 7,079,822 7,079,822 7,538,066 458,244 Fund balance - Beginning of year 3,728,025 3,728,025 3,422,337 305,688 886,229 993,251 925,157 68,094 240,000 - - - 132,000 132,000 27,928 104,072 4,986,254 4,853,276 4,375,422 477,854 Operating contingency 4,356,685 4,489,663 - 4,489,663 Total expenditures 9,342,939 9,342,939 4,375,422 4,967,517 Excess (deficiency) of revenues over expenditures (2,263,117) (2,263,117) 3,162,644 5,425,761 Other financing sources (uses) Transfers out (130,000) (130,000) (130,000) - Total other financing sources (uses) (130,000) (130,000) (130,000) - Net change in fund balance (2,393,117) (2,393,117) 3,032,644 5,425,761 Fund balance - Beginning of year 2,393,117 2,393,117 2,676,093 282,976 Fund balance - End of year $ - $ - $ 5,708,737 $ 5,708,737 -165- DESCHUTES COUNTY, OREGON 911 CSD - EQUIPMENT RESERVE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Interest and rents Total revenues EXPENDITURES Contingency Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 21,400 $ 21,400 $ 17,588 $ (3,812) 21,400 21,400 17,588 (3,812) 757,467 757,467 - 757,467 (736,067) (736,067) 17,588 753,655 130,000 130,000 130,000 - 130,000 130,000 130,000 - (606,067) (606,067) 147,588 753,655 606,067 606,067 605,569 (498) $ - $ - $ 753,157 $ 753,157 -166- -167- DESCHUTES COUNTY, OREGON EXTENSION 4-H SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property $ 321,680 $ 321,680 $ 355,775 $ 34,095 Interest and rents 15,200 15,200 8,170 (7,030) Charges for services 400 400 37,386 36,986 Intergovernmental State 23,400 23,400 27,001 3,601 Total revenues 360,680 360,680 428,332 67,652 EXPENDITURES Personnel services 248,915 210,962 208,882 2,080 Materials and services 165,446 242,288 206,574 35,714 Capital outlay 100 100 - 100 Total 414,461 453,350 415,456 37,894 Operating contingency 38,889 - - - Total expenditures 453,350 453,350 415,456 37,894 Net change in fund balance (92,670) (92,670) 12,876 105,546 Fund balance - Beginning of year 179,670 179,670 207,459 27,789 Fund balance - End of year $ 87,000 $ 87,000 $ 220,335 $ 133,335 -167- DESCHUTES COUNTY, OREGON BLACK BUTTE RANCH COUNTY SERVICE DISTRICT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -168- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property $ 690,736 $ 690,736 $ 698,574 $ 7,838 Investment earnings and rent 8,000 8,000 6,538 (1,462) Charges for services 14,200 14,200 13,200 (1,000) Other - - 17,244 17,244 Total revenues 712,936 712,936 735,556 22,620 EXPENDITURES Personnel services 529,473 529,473 523,727 5,746 Materials and services 165,100 165,100 158,096 7,004 Capital outlay 10,500 10,500 - 10,500 Total 705,073 705,073 681,823 23,250 Operating contingency 25,000 25,000 - 25,000 Total expenditures 730,073 730,073 681,823 48,250 Net change in fund balance (17,137) (17,137) 53,733 70,870 Fund balance - Beginning of year 253,940 253,940 323,362 69,422 Fund balance - End of year $ 236,803 $ 236,803 $ 377,095 $ 140,292 -168- DESCHUTES COUNTY, OREGON SUNRIVER SERVICE DISTRICT - GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Taxes -Property Fines, forfeitures and penalties Investment earnings and rent Charges for services Contributions and donations Total revenues EXPENDITURES Police Personnel services Materials and services Total Fire and Emergency Services Personnel services Materials and services Total Pathway Rangers Personnel services Materials and services Total General Personnel services Materials and services Capital outlay Debt service Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer out Net change in fund balance 1,256,503 1,256,503 1,158,675 Variance with Original Budget Final Budget Actual Final Budget $ 3,304,840 $ 3,304,840 $ 3,341,661 $ 36,821 40,000 40,000 20,368 (19,632) 230,000 230,000 178,795 (51,205) 5,300 12,800 36,679 23,879 3,580,140 3,587,640 3,577,503 (10,137) 1,256,503 1,256,503 1,158,675 97,828 159,365 159,365 146,982 12,383 1,415,868 1,415,868 1,305,657 110,211 1,442,516 1,452,516 1,430,192 22,324 285,621 293,121 278,070 15,051 1,728,137 1,745,637 1,708,262 37,375 81,960 81,960 72,565 9,395 5,100 5,100 1,726 3,374 87,060 87,060 74,291 12,769 22,660 22,660 - 22,660 119,350 119,350 117,088 2,262 100 100 - 100 100 100 - 100 142,210 142,210 117,088 25,122 964,685 924,685 - 924,685 4,337,960 4,315,460 3,205,298 1,110,162 (757,820) (727,820) 372,205 1,100,025 (300,000) (330,000) (330,000) - (1,057,820) (1,057,820) 42,205 1,100,025 Fund balance - Beginning of year 1,057,820 1,057,820 1,185,743 127,923 Fund balance - End of year $ - $ - $ 1,227,948 $ 1,227,948 -169- DESCHUTES COUNTY, OREGON SUNRIVER SERVICE DISTRICT - RESERVE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 895,233 9,233 - 9,233 1,006,853 1,036,853 1,019,285 17,568 (981,853) (1,011,853) (944,468) 300,000 330,000 330,000 (681,853) (681,853) (614,468) 67,385 67,385 681,853 681,853 678,080 (3,773) -170- 63,612 $ 63,612 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 25,000 $ 25,000 $ 14,342 $ (10,658) Other - - 60,475 60,475 Total revenues 25,000 25,000 74,817 49,817 EXPENDITURES Materials and services 250 250 120 130 Capital outlay 111,370 1,027,370 1,019,165 8,205 Total 111,620 1,027,620 1,019,285 8,335 Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 895,233 9,233 - 9,233 1,006,853 1,036,853 1,019,285 17,568 (981,853) (1,011,853) (944,468) 300,000 330,000 330,000 (681,853) (681,853) (614,468) 67,385 67,385 681,853 681,853 678,080 (3,773) -170- 63,612 $ 63,612 ASSETS Cash and cash equivalents Investments, plus accrued interest Taxes receivable Accounts receivable Assessments receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues Total liabilities Fund balances: Unreserved Total liabilities and fund balances DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 LID LID LID LID 2003 Series 2005 Series 2007 Series 2009 Series CDD Bldg FF&C, Refunding Full Faith & Series 2004 Credit 2003 $ 2,499 $ 1,920 $ 2,407 $ 50,064 $ 6,792 $ 2,323 3,478 2,675 3,351 69,719 9,459 3,235 - - - - 55,444 182,583 98,202 674,151 386,745 - - $ 188,560 $ 102,797 $ 679,909 $ 506,528 $ 16,251 $ 61,002 $ 182,583 $ 98,202 $ 674,151 $ 386,745 $ - $ - 182,583 98,202 674,151 386,745 - - 5,977 4,595 5,758 119,783 16,251 61,002 $ 188,560 $ 102,797 $ 679,909 $ 506,528 $ 16,251 $ 61,002 -171- Continued DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 Continued -172- HHS/BJCC FF & C, Public Safety Full Faith & Full Faith & Full Faith & Refunding General Credit 2005 Credit 2008 Credit 2009 Series 2005 Obligation ASSETS Cash and cash equivalents $ 1,544 $ 64 $ 100,195 $ 3,880 $ 70,935 Investments, plus accrued interest 2,150 89 139,534 5,404 98,785 Taxes receivable - - - - 177,596 Accounts receivable - - 24,177 - Assessments receivable - - - Total assets $ 3,694 $ 153 $ 263,906 $ 9,284 $ 347,316 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ - $ - $ - $ - $ 142,451 Total liabilities - - - - 142,451 Fund balances: Unreserved 3,694 153 263,906 9,284 204,865 Total liabilities and fund balances $ 3,694 $ 153 $ 263,906 $ 9,284 $ 347,316 Continued -172- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 -173- Redmond Sunriver Bend Library Library CSD Library CSD Total PERS Series CSD General General General Non -Major Debt 2002/2004 Obligation Obligation Obligation Service Funds ASSETS Cash and cash equivalents $ 65,163 $ 32,202 $ 2,840 3,136 $ 345,964 Investments, plus accrued interest 90,748 44,846 3,954 4,367 481,794 Taxes receivable - 63,254 15,533 7,880 264,263 Accounts receivable - - - 79,621 Assessments receivable - - - - 1,341,681 Total assets $ 155,911 $ 140,302 $ 22,327 $ 15,383 $ 2,513,323 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ - $ 51,120 $ 12,553 $ 6,371 $ 1,554,176 Total liabilities - 51,120 12,553 6,371 1,554,176 Fund balances: Unreserved 155,911 89,182 9,774 9,012 959,147 Total liabilities and fund balances $ 155,911 $ 140,302 $ 22,327 $ 15,383 $ 2,513,323 -173- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -174- 2000 Series LTD Tax LID LID LID LID Improvement 2003 Series 2005 Series 2007 Series 2009 Series REVENUES Local Taxes - Property $ - $ - $ - $ _ $ _ Special assessments 23,135 75,927 29,140 103,941 116,583 Investment earnings and rent 2,734 15,555 7,300 32,036 3,200 Charges for services - - - _ _ Total revenues 25,869 91,482 36,440 135,977 119,783 EXPENDITURES Materials and services - - - Debt Service: Principal 29,803 84,671 27,153 110,664 - Interest 856 2,813 4,986 38,074 Total expenditures 30,659 87,484 32,139 148,738 - Excess (deficiency) of revenues over expenditures (4,790) 3,998 4,301 (12,761) 119,783 OTHER FINANCING SOURCES (USES) Transfers in (out) (184) - - - Total other financing sources (uses) (184) - Net change in fund balances (4,974) 3,998 4,301 (12,761) 119,783 Fund balance - Beginning of year 4,974 1,979 294 18,519 - Fund balance - End of year $ - $ 5,977 $ 4,595 $ 5,758 $ 119,783 Continued -174- Continued -175- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 CDD Bldg FF&C, Refunding Full Faith & Full Faith & Full Faith & Full Faith & Series 2004 Credit 2003 Credit 2005 Credit 2008 Credit 2009 REVENUES Local Taxes - Property $ - $ - $ - $ - $ - Special assessments - - - - - Investment earnings and rent 1,098 659,018 603 153 156,506 Charges for services - 107,022 Total revenues 1,098 659,018 603 107,175 156,506 EXPENDITURES Materials and services 500 1,000 - - - Debt Service: Principal 140,000 607,210 142,197 50,000 - Interest 36,760 999,610 110,880 167,672 Total expenditures 177,260 1,607,820 253,077 217,672 Excess (deficiency) of revenues over expenditures (176,162) (948,802) (252,474) (110,497) 156,506 OTHER FINANCING SOURCES (USES) Transfers in from other funds 150,000 940,397 253,076 110,650 - Total other financing sources (uses) 150,000 940,397 253,076 110,650 - Net change in fund balances (26,162) (8,405) 602 153 156,506 Fund balance - Beginning of year 42,413 69,407 3,092 107,400 Fund balance - End of year $ 16,251 $ 61,002 $ 3,694 $ 153 $ 263,906 Continued -175- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 Continued -176- HHS/BJCC FF & C Government Public Safety Redmond PERS Refunding Center, Refunding General Building 1994 Series 2002 Series 2005 Series 1998 COPs Obligation COPs and 2004 REVENUES Local Taxes - Property $ - $ - $ 2,121,672 $ - $ - Special assessments - - - _ Investment earnings and rent 5,764 2,715 19,920 967 6,972 Charges for services - - - - 810,334 Total revenues 5,764 2,715 2,141,592 967 817,306 EXPENDITURES Materials and services 500 533 - - - Debt Service: Principal 410,000 130,000 1,705,000 40,000 82,311 Interest 162,755 5,850 469,116 2,560 749,999 Total expenditures 573,255 136,383 2,174,116 42,560 832,310 Excess (deficiency) of revenues over expenditures (567,491) (133,668) (32,524) (41,593) (15,004) OTHER FINANCING SOURCES (USES) Transfers in from other funds 564,755 18,451 (2,311) Total other financing sources (uses) 564,755 18,451 - (2,311) Net change in fund balances (2,736) (115,217) (32,524) (43,904) (15,004) Fund balance - Beginning of year 12,020 115,217 237,389 43,904 170,915 Fund balance - End of year $ 9,284 $ - $ 204,865 $ - $ 155,911 Continued -176- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 -177- Welcome Redmond Sunriver Center Bend Library Library CSD Library CSD Total Refunding CSD General General General Non -Major Debt Series 1998 COPs Obligation Obligation Obligation Service Funds REVENUES Local Taxes - Property $ $ 760,044 $ 185,002 $ 93,451 $ 3,160,169 Special assessments - - - 348,726 Investment earnings and rent 1,944 2,597 2,278 1,074 922,434 Charges for services - - - 917,356 Total revenues 1,944 762,641 187,280 94,525 5,348,685 EXPENDITURES Materials and services 533 - - - 3,066 Debt Service: Principal 200,000 620,000 84,303 60,000 4,523,312 Interest 6,650 127,510 100,697 33,595 3,020,383 Total expenditures 207,183 747,510 185,000 93,595 7,546,761 Excess (deficiency) of revenues over expenditures (205,239) 15,131 2,280 930 (2,198,076) OTHER FINANCING SOURCES (USES) Transfers in from other funds (4,875) - - - 2,029,959 Total other financing sources (uses) (4,875) 2,029,959 Net change in fund balances (210,114) 15,131 2,280 930 (168,117) Fund balance- Beginning of year 210,114 74,051 7,494 8,082 1,127,264 Fund balance - End of year $ - $ 89,182 $ 9,774 $ 9,012 $ 959,147 -177- DESCHUTES COUNTY, OREGON 2000 SERIES LIMITED TAX IMPROVEMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Special assessments Interest and rents Total revenues EXPENDITURES Debt service Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 100,000 $ 100,000 $ 23,135 $ (76,865) 53,090 53,090 30,659 22,431 53,090 53,090 30,659 22,431 55,010 54,910 - 54,910 108,100 108,000 30,659 77,341 100 200 (4,790) (4,990) (100) (200) (184) 16 (100) (200) (184) 16 - - (4,974) (4,974) 4,974 4,974 -178- DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2003 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Special assessments Interest and rents Total revenues EXPENDITURES Debt service Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 278,271 $ 278,271 $ 75,927 $ (202,344) 20,478 20,478 15,555 (4,923) 298,749 298,749 91,482 (207,267) 65,024 87,484 87,484 - 65,024 87,484 87,484 - 233,625 211,165 - 211,165 298,649 298,649 87,484 211,165 100 100 3,998 3,898 (100) (100) - 100 (100) (100) - 100 - - 3,998 3,998 - - 1,979 1,979 $ - $ - $ 5,977 $ 5,977 -179- DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2005 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Special assessments Interest and rents Total revenues EXPENDITURES Debt service Total Operating Contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 139,000 $ 139,000 $ 29,140 $ (109,860) 10,500 10,500 7,300 (3,200) 149,500 149,500 36,440 (113,060) 142,236 142,236 32,139 110,097 142,236 142,236 32,139 110,097 7,164 7,164 - 7,164 149,400 149,400 32,139 117,261 100 100 4,301 4,201 (100) (100) - (100) (100) - -180- 4,301 100 4,301 $ 4,595 $ 4,595 DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2007 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 REVENUES Local Special assessments Interest and rents Total revenues EXPENDITURES Debt service Total Operating Contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Variance with Budget Final Budget Actual Final Budget $ 400,000 $ 400,000 $ 103,941 $ (296,059) 63,000 63,000 32,036 (30,964) 463,000 463,000 135,977 (327,023) 357,659 357,659 148,738 208,921 357,659 357,659 148,738 208,921 105,341 105,341 - 105,341 463,000 463,000 148,738 314,262 - - (12,761) (12,761) -181- 18,519 18,519 5,758 $ 5,758 EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -182- 119,783 119,783 $ 119,783 $ 119,783 DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT 2009 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Special assessments $ - $ - $ 116,583 $ 116,583 Interest and rents - - 3,200 3,200 Total revenues - - 119,783 119,783 EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -182- 119,783 119,783 $ 119,783 $ 119,783 DESCHUTES COUNTY, OREGON CDD BUILDING 1996 FULL FAITH & CREDIT, REFUNDING SERIES 2004 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 2,000 $ 2,000 $ 1,098 $ (902) Total revenues 2,000 2,000 1,098 (902) EXPENDITURES Materials and services 500 500 500 - Debt service 176,760 176,760 176,760 - Total 177,260 177,260 177,260 - Operating contingency 2,740 2,740 - 2,740 Total expenditures 180,000 180,000 177,260 2,740 Excess (deficiency) of revenues over expenditures (178,000) (178,000) (176,162) 1,838 Other financing sources (uses) Transfers in 175,000 175,000 150,000 (25,000) Total other financing sources (uses) 175,000 175,000 150,000 (25,000) Net change in fund balance (3,000) (3,000) (26,162) (23,162) Fund balance - Beginning of year 41,000 41,000 42,413 1,413 Fund balance - End of year $ 38,000 $ 38,000 $ 16,251 $ (21,749) -183- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2003 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 662,517 $ 662,517 $ 659,018 $ (3,499) Total revenues 662,517 662,517 659,018 (3,499) EXPENDITURES Materials and services 1,000 1,000 1,000 - Debt service 1,606,820 1,606,820 1,606,820 - Total 1,607, 820 1,607,820 1,607,820 - Operating contingency 49,094 49,094 - 49,094 Total expenditures 1,656,914 1,656,914 1,607,820 49,094 Excess (deficiency) of revenues over expenditures (994,397) (994,397) (948,802) 45,595 Other financing sources (uses) Transfers in 940,397 940,397 940,397 - Total other financing sources (uses) 940,397 940,397 940,397 - Net change in fund balance (54,000) (54,000) (8,405) 45,595 Fund balance - Beginning of year 54,000 54,000 69,407 15,407 Fund balance - End of year $ - $ - $ 61,002 $ 61,002 -184- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2005 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 1,200 $ 1,200 $ 603 $ (597) Total revenues 1,200 1,200 603 (597) EXPENDITURES Materials and services 500 500 - 500 Debt service 253,077 253,077 253,077 - Total 253,577 253,577 253,077 500 Operating contingency 3,699 3,699 - 3,699 Total expenditures 257,276 257,276 253,077 4,199 Excess (deficiency) of revenues over expenditures (256,076) (256,076) (252,474) 3,602 Other financing sources (uses) Transfers in 253,076 253,076 253,076 - Total other financing sources (uses) 253,076 253,076 253,076 - Net change in fund balance (3,000) (3,000) 602 3,602 Fund balance - Beginning of year 3,000 3,000 3,092 92 Fund balance - End of year $ - $ - $ 3,694 $ 3,694 -185- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2008 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents Intergovernmental Local Total revenues EXPENDITURES Materials and services Debt service Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 283,980 $ 283,980 $ 153 $ (283,827) - - 107,022 107,022 283,980 283,980 107,175 (176,805) 1,000 1,000 - 1,000 200,000 217,673 217,672 1 201,000 218,673 217,672 1,001 206,431 188,758 188,758 407,431 407,431 217,672 189,759 (123,451) (123,451) (110,497) 12,954 - - 110,650 110,650 - - 110,650 110,650 (123,451) (123,451) 153 123,604 123,451 123,451 - (123,451) $ - $ - $ 153 $ 153 -186- DESCHUTES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 2009 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ - $ - $ 156,506 $ 156,506 Intergovernmental Local _ _ _ _ Total revenues - - 156,506 156,506 EXPENDITURES Debt service - _ _ _ Total expenditures - _ _ _ Net change in fund balance - - 156,506 156,506 Fund balance - Beginning of year - - 107,400 107,400 Fund balance - End of year $ - $ - $ 263,906 $ 263,906 -187- -188- DESCHUTES COUNTY, OREGON HHS/BJCC FULL FAITH & CREDIT, REFUNDING SERIES 2005 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 4,500 $ 4,500 $ 5,764 $ 1,264 Total revenues 4,500 4,500 5,764 1,264 EXPENDITURES Materials and services 500 500 500 - Debt service 572,755 572,755 572,755 - Total 573,255 573,255 573,255 - Operating contingency 5,000 5,000 - 5,000 Total expenditures 578,255 578,255 573,255 5,000 Excess (deficiency) of revenues over expenditures (573,755) (573,755) (567,491) 6,264 Other financing sources (uses) Transfers in 564,755 564,755 564,755 - Total other financing sources (uses) 564,755 564,755 564,755 - Net change in fund balance (9,000) (9,000) (2,736) 6,264 Fund balance - Beginning of year 9,000 9,000 12,020 3,020 Fund balance - End of year $ - $ - $ 9,284 $ 9,284 -188- DESCHUTES COUNTY, OREGON GOVERNMENT CENTER, 1998 REFUNDING SERIES COPs SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 4,000 $ 4,000 $ 2,715 $ (1,285) Total revenues 4,000 4,000 2,715 (1,285) EXPENDITURES Materials and services Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,300 1,300 533 767 135,850 135,850 135,850 - 137,150 137,150 136,383 767 (133,150) (133,150) (133,668) (518) 19,150 19,150 18,451 (699) 19,150 19,150 18,451 (699) (114,000) (114,000) (115,217) (1,217) 114,000 114,000 115,217 1,217 -189- DESCHUTES COUNTY, OREGON PUBLIC SAFETY 1998/2002 GENERAL OBLIGATIONS BOND DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 2,058,117 $ 2,058,117 $ 2,121,672 $ 63,555 2,174,117 2,174,117 2,174,116 1 2,174,117 2,174,117 2,174,116 1 (78,000) (78,000) (32,524) 45,476 228,000 228,000 237,389 9,389 $ 150,000 $ 150,000 $ 204,865 $ 54,865 -190- DESCHUTES COUNTY, OREGON REDMOND BUILDING 1994 COPs SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents Total revenues EXPENDITURES Materials and services Debt service Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 2,000 $ 2,000 $ 967 $ (1,033) 2,000 2,000 967 (1,033) 1,325 1,325 - 1,325 42,560 42,560 42,560 - 43,885 43,885 42,560 1,325 (41,885) (41,885) (41,593) 292 (2,365) (2,365) (2,311) 54 (2,365) (2,365) (2,311) 54 (44,250) (44,250) (43,904) 346 44,250 44,250 43,904 (346) SiiRm DESCHUTES COUNTY, OREGON PERS, SERIES 2002 and 2004 DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents Charges for services Total revenues EXPENDITURES Debt service Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 10,000 $ 10,000 $ 6,972 $ (3,028) 832,310 832,310 832,310 - 832,310 832,310 832,310 - 239,768 239,768 - 239,768 1,072,078 1,072,078 832,310 239,768 (200,000) (200,000) (15,004) 184,996 200,000 200,000 170,915 (29,085) $ - $ - $ 155,911 $ 155,911 -192- DESCHUTES COUNTY, OREGON WELCOME CENTER 1998 REFUNDING SERIES COPS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -193- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 4,000 $ 4,000 $ 1,944 $ (2,056) Total revenues 4,000 4,000 1,944 (2,056) EXPENDITURES Materials and services 640 640 533 107 Debt service 206,650 206,650 206,650 - Total expenditures 207,290 207,290 207,183 107 Excess (deficiency) of revenues over expenditures (203,290) (203,290) (205,239) (1,949) Other financing sources (uses) Transfers out (5,710) (5,710) (4,875) 835 Total other financing sources (uses) (5,710) (5,710) (4,875) 835 Net change in fund balance (209,000) (209,000) (210,114) (1,114) Fund balance - Beginning of year 209,000 209,000 210,114 1,114 Fund balance - End of year $ - $ - $ - $ - -193- DESCHUTES COUNTY, OREGON BEND LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 -194- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property $ 734,510 $ 734,510 $ 760,044 $ 25,534 Interest and rents 3,000 3,000 2,597 (403) Total revenues 737,510 737,510 762,641 25,131 EXPENDITURES Debt service 747,510 747,510 747,510 - Total expenditures 747,510 747,510 747,510 - Net change in fund balance (10,000) (10,000) 15,131 25,131 Fund balance - Beginning of year 70,000 70,000 74,051 4,051 Fund balance - End of year $ 60,000 $ 60,000 $ 89,182 $ 29,182 -194- DESCHUTES COUNTY, OREGON REDMOND LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property $ 178,500 $ 178,500 $ 185,002 $ 6,502 Interest and rents 2,500 2,500 2,278 (222) Total revenues 181,000 181,000 187,280 6,280 EXPENDITURES Debt service 185,000 185,000 185,000 - Total expenditures 185,000 185,000 185,000 - Net change in fund balance (4,000) (4,000) 2,280 6,280 Fund balance - Beginning of year 13,000 13,000 7,494 (5,506) Fund balance - End of year $ 9,000 $ 9,000 $ 9,774 $ 774 -195- DESCHUTES COUNTY, OREGON SUNRIVER LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property Interest and rents Total revenues EXPENDITURES Debt service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 91,095 $ 91,095 $ 93,451 $ 2,356 1,500 1,500 1,074 (426) 92,595 92,595 94,525 1,930 93,595 93,595 93,595 - 93,595 93,595 93,595 - (1,000) (1,000) 930 1,930 8,000 8,000 8,082 82 $ 7,000 $ 7,000 $ 9,012 $ 2,012 -196- ASSETS Cash and cash equivalents Investments, plus accrued interest Assessments receivable Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: Unreserved Total liabilities and fund balances DESCHUTES COUNTY, OREGON NONMAJOR CAPITAL PROJECT FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 -197- Total Local Jamison Secure 911 Non -Major Improvement Jail Acquisition OSP Treatment Building Capital District Construction and Remodel Building Facility Construction Projects Funds $ 68,064 $ $ 239,975 $ 2,458,855 $ 280,044 $ 1,282,774 $ 4,329,712 94,788 334,196 3,424,267 389,997 1,786,425 6,029,673 43,737 43,737 $ 206,589 $ $ 574,171 $ 5,883,122 $ 670,041 $ 3,069,199 $ 10,403,122 $ - $ 479,975 $ 663 $ 28,735 $ 8,910 $ 14,738 $ 533,021 - 1,938,428 - - - - 1,938,428 43,738 - - 43,738 - - 659,257 659,257 43,738 2,418,403 663 28,735 668,167 14,738 3,174,444 162,851 .(2,418,403) 573,508 5,854,387 1,874 3,054,461 7,228,678 $ 206,589 $ - $ 574,171 $ 5,883,122 $ 670,041 $ 3,069,199 $ 10,403,122 -197- DESCHUTES COUNTY, OREGON NONMAJOR CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 -198- Total Local Jamison Secure 911 Non -Major Improvement Jail Acquisition OSP Treatment Building Capital District Construction and Remodel Building Facility Construction, Projects Funds REVENUES Local Special assessments $ 125,833 $ $ - $ - $ - $ - $ 125,833 Investment earnings and rent 3,420 136,634 76,517 1,874 39,936 258,381 Intergovernmental State - - - 90,743 90,743 Total revenues 129,253 136,634 76,517 92,617 39,936 474,957 EXPENDITURES Capital outlay 614,680 2,031,934 3,804 477,078 90,743 239,251 3,457,490 Debt service Interest - - 69,845 - - - 69,845 Bond issuance costs 12,250 65,318 105,978 54,111 237,657 Total expenditures 626,930 2,031,934 138,967 583,056 90,743 293,362 3,764,992 Excess (deficiency) of revenues over expenditures (497,677) (2,031,934) (2,333) (506,539) 1,874 (253,426) (3,290,035) OTHER FINANCING SOURCES (USES) Transfers in from other funds 184 - - - - 184 Bond issuance 502,250 3,215,000 6,340,000 3,295,000 13,352,250 Bond premium 12,464 20,926 12,887 46,277 Total other financing sources (uses) 502,434 3,227,464 6,360,926 3,307,887 13,398,711 Excess (deficiency) of revenue and other financing sources over (under) expenditures and other financing use: 4,757 (2,031,934) 3,225,131 5,854,387 1,874 3,054,461 10,108,676 Fund balance - Beginning of year 158,094 (386,469) (2,651,623) (2,879,998) Fund balance - End of year $ 162,851 $ (2,418,403) $ 573,508 $ 5,854,387 $ 1,874 $ 3,054,461 $ 7,228,678 -198- DESCHUTES COUNTY, OREGON EXPENDITURES Materials and services LOCAL IMPROVEMENT DISTRICT 120,000 77,284 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Capital outlay BUDGETARY BASIS 1,000,000 549,646 450,354 FOR THE YEAR ENDED JUNE 30, 2009 1,120,000 1,120,000 626,930 Original Operating contingency Variance with 148,535 Budget Final Budget Actual Final Budget REVENUES 1,268,535 626,930 641,605 Local Special assessments $ 100,000 $ 100,000 $ 125,833 $ 25,833 Interest and rents 10,000 10,000 3,420 (6,580) Total revenues 110.000 110.000 129.253 19.2.53 EXPENDITURES Materials and services 120,000 120,000 77,284 42,716 Capital outlay 1,000,000 1,000,000 549,646 450,354 Total 1,120,000 1,120,000 626,930 493,070 Operating contingency 148,535 148,535 - 148,535 Total expenditures 1,268,535 1,268,535 626,930 641,605 Excess (deficiency) of revenues over expenditures (1,158,535) (1,158,535) (497,677) 660,858 Other financing sources (uses) Transfers in 300 300 184 (116) Bonds issuance 1,000,000 1,000,000 502,250 (497,750) Total other financing sources (uses) 1,000,300 1,000,300 502,434 (497,866) Net change in fund balance (158,235) (158,235) 4,757 162,992 Fund balance - Beginning of year 158,235 158,235 158,094 (141) Fund balance - End of year $ - $ - $ 162,851 $ 162,851 -199- DESCHUTES COUNTY, OREGON JAIL CONSTRUCTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents Land sale revenues Total revenues EXPENDITURES Personnel Materials and services Debt service Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Loans Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 4,000,000 4,000,000 - 100 100 - 100 2,499,800 2,049,800 1,853,741 196,059 4,000,000 4,000,000 - 4,000,000 100 450,100 178,193 271,907 6,500,000 6,500,000 2,031,934 4,468,066 (2,500,000) (2,500,000) (2,031,934) 468,066 2,500,000 2,500,000 - (2,500,000) 2,500,000 2,500,000 - (2,500,000) - - (2,031,934) (2,031,934) (386,469) (386,469) $ - $ - $ (2,418,403) $ (2,418,403) -200- DESCHUTES COUNTY, OREGON JAMISON ACQUISITION & REMODEL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 5,000 $ 5,000 $ 136,634 $ 131,634 Total revenues 5,000 5,000 136,634 131,634 EXPENDITURES Materials and services 60,000 120,000 69,122 50,878 Debt service 3,231,000 69,845 3,161,155 Capital outlay 505,000 491,485 - 491,485 Total expenditures 565,000 3,842,485 138,967 3,703,518 Excess (deficiency) of revenues over expenditures (560,000) (3,837,485) (2,333) 3,835,152 Other financing sources (uses) Bond issuance - 3,330,000 3,215,000 (115,000) Bond premium - - 12,464 12,464 Total other financing sources (uses) - 3,330,000 3,227,464 (102,536) Net change in fund balance (560,000) (507,485) 3,225,131 3,732,616 Fund balance - Beginning of year 560,000 507,485 (2,651,623) (3,159,108) Fund balance - End of year $ - $ - $ 573,508 $ 573,508 -201- DESCHUTES COUNTY, OREGON OSP BUILDING CONSTRUCTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents $ 300,000 $ 100,000 $ 76,517 $ (23,483) Total revenues 300,000 100,000 76,517 (23,483) EXPENDITURES Materials and services 999,900 777,124 583,056 194,068 Capital outlay 8,800,000 5,683,702 - 5,683,702 Total 9,799,900 6,460,826 583,056 5,877,770 Operating contingency 100 100 - 100 Total expenditures 9,800,000 6,460,926 583,056 5,877,870 Excess (deficiency) of revenues over expenditures (9,500,000) (6,360,926) (506,539) 5,854,387 Other financing sources (uses) Bond issuance - 6,340,000 6,340,000 - Bond premium - 20,926 20,926 - Total other financing sources (uses) - 6,360,926 6,360,926 - Net change in fund balance (9,500,000) - 5,854,387 5,854,387 Fund balance - Beginning of year 9,500,000 - - - Fund balance - End of year $ - $ - $ 5,854,387 $ 5,854,387 -202- DESCHUTES COUNTY, OREGON SECURE TREATMENT FACILITY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Bondsissuance Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ 24,000 $ 24,000 $ 1,874 $ (22,126) - - 90,743 90,743 24,000 24,000 92,617 68,617 123,900 147,900 1,500,000 1,500,000 1,623,900 1,647,900 100 100 90,743 57,157 - 1,500,000 90,743 1,557,157 - inn (1,600,000) (1,624,000) 1,874 1,625,874 1,624,000 - (1,624,000) 1,624,000 - (1,624,000) (1,600,000) - 1,874 1,874 1,600,000 - - - $ - $ - 1,874 $ 1,874 -203- DESCHUTES COUNTY, OREGON DESCHUTES COUNTY 911 BUILDING CONSTRUCTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2009 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Interest and rents Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Bond issuance Bond premium Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year $ - $ 65,000 $ 39,936 $ (25,064) - 65,000 39,936 (25,064) - 391,589 293,362 98,227 - 2,981,298 - 2,981,298 - 3,372,887 293,362 3,079,525 - (3,307,887) (253,426) 3,054,461 - 3,295,000 3,295,000 - - 12,887 12,887 - - 3,307,887 3,307,887 - - - 3,054,461 3,054,461 $ - $ - $ 3,054,461 $ 3,054,461 -204- FIDUCIARY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON FIDUCIARY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUND - DETAIL ACTIVITY FOR THE YEAR ENDED JUNE 30, 2009 Amounts Held for Others Assets Cash, cash equivalents and investments, at market; plus accrued interest Accounts receivable Liabilities Accounts payable Due to other entities Governmental Others Balance July 1, 2008 Additions Deductions Balance June 30, 2009 $ 10,353,808 $ 246,891,272 $ 246,912,190 $ 10,332,890 327,203 53,102 46,783 333,522 $ 10,681,011 $ 246,944,374 $ 246,958,973 10,666,412 $ 137,567 $ 4,100,954 $ 4,197,060 41,461 807,013 242,648,363 242,654,187 801,189 9,736,431 195,057 107,726 9,823,762 $ 10,681,011 $ 246,944,374 $ 246,958,973 $ 10,666,412 -207- This page intentionally left blank. COMBINING PROPRIETARY FUNDS This page intentionally left blank. ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Due from other funds Total current assets Noncurrent assets: Capital assets: Capital assets not being depreciated: Land Construction in progress Capital assets net of accumulated depreciation: Land Improvements Buildings and improvements, net Equipment Vehicles Total capital assets Deferred financing costs Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Interest payable Current portion of bonds and notes payable Total current liabilities Non-current liabilities Compensated leave Net OPEB Obligation Bonds and notes payable Premium on bonds payable Accrued closure / postclosure Less current portion of non-current liabilities Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Unrestricted Total net assets DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF NET ASSETS JUNE 30, 2009 -211- Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Environmental Operations Closure Postclosure Projects Reserve Remediation Total $ 307,222 $ 1,802,467 $ 995,363 $ 620,208 $ 317,093 $ 858,205 $ 4,900,558 424,084 2,510,163 1,386,169 863,718 441,593 1,195,160 6,820,887 564,580 - - - - - 564,580 3,249,837 3,249,837 1,295,886 7,562,467 2,381,532 1,483,926 758,686 2,053,365 15,535,862 1,761,217 - - - - - 1,761,217 3,557,679 3,557,679 10,063,805 10,063,805 8,751,817 8,751,817 3,283,062 3,283,062 100,221 100,221 27,517,801 27,517,801 250,291 250,291 27,768,092 27,768,092 29,063,978 7,562,467 2,381,532 1,483,926 758,686 2,053,365 43,303,954 263,525 - 1,655 - - 265,180 45,148 - 45,148 603,524 603,524 912,197 1,655 913,852 131,114 - 131,114 80,687 80,667 13, 042,118 13,042,118 88,948 - - 88,948 1,839,503 7,562,467 2,381,532 11,783,502 (603,524) (603,524) 14,578,846 7,562,467 2,381,532 24,522,845 15,491,043 7,562,467 2,381,532 1,655 25,436,697 14,386,735 - - - 14,386,735 (813,800) 1,482,271 758,686 2,053,365 3,480,522 $ 13,572,935 $ $ $ 1,482,271 $ 758,686 $ 2,053,365 $ 17,867,257 -211- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF NET ASSETS JUNE 30, 2009 Non-current liabilities Compensated leave Net OPEB obligation Bonds and notes payable, net of current portion Discount on bonds payable Premium on bonds payable Less current portion of non-current liabilities Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for capital projects Restricted for debt service Unrestricted Total net assets 128,906 25,107 Annual Fair & Expo Fairgrounds 41,957 - Fair & Expo County Center G.O. Bonds - Center Fair Reserve Debt Service Total ASSETS (448) 4,796 - - 445,415 Current assets: (127,229) (12,101) - (1,638,631) (1,777,961) Cash and cash equivalents $ 50,192 $ 4,129 $ 280,728 $ 37,835 372,884 Investments, plus accrued interest 69,898 5,750 390,949 52,691 519,288 Accounts receivable 10,950 - - - 10,950 Taxes receivable - - - 182,848 182,848 Prepaid expenses - 193,363 - - 193,363 Total current assets 131,040 203,242 671,677 273,374 1,279,333 Noncurrent assets: Capital assets: Capital assets not being depreciated: Land 132,685 - - 132,685 Capital assets net of accumulated depreciation: Land improvements 6,541,930 - 50,035 - 6,591,965 Building and improvements 17,608,176 - 32,765 - 17,640,941 Equipment and vehicles 410,115 - 154,014 - 564,129 Total capital assets 24,692,906 - 236,814 - 24,929,720 Other - deferred financing costs 17,605 - 918,442 936,047 Total assets 24,841,551 203,242 908,491 1,191,816 27,145,100 LIABILITIES Current liabilities: Accounts payable 27,768 7,891 17,889 - 53,548 Unearned revenues 112,605 169,490 - - 282,095 Interest payable 14,115 - - 61,533 75,648 Current portion of bonds and notes payable 127,229 12,101 - 1,638,631 1,777,961 Total current liabilities 281,717 189,482 17,889 1,700,164 2,189,252 Non-current liabilities Compensated leave Net OPEB obligation Bonds and notes payable, net of current portion Discount on bonds payable Premium on bonds payable Less current portion of non-current liabilities Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for capital projects Restricted for debt service Unrestricted Total net assets 128,906 25,107 - - 154,013 41,957 - - 41,957 1,417,056 - 17,185,000 18,602,056 (448) - - (448) 4,796 - - 445,415 450,211 (127,229) (12,101) - (1,638,631) (1,777,961) 1,465,038 13,006 - 15,991,784 17,469,828 1,746,755 202,488 17,889 17,691,948 19,659,080 23,271,503 - 236,814 (17,630,416) 5,877,901 - - - 1,130,284 1,130,284 (176,706) 754 653,788 - 477,835 $ 23,094,796 $ 754 $ 890,602 $ (16,500,132) 7,486,020 -212- DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -213- Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Environmental Operations Closure Post -Closure Projects Reserve Remediation Total OPERATING REVENUES Charges for services $ 6,579,018 $ $ $ $ $ $ 6,579,018 Miscellaneous 60,615 60,615 Total operating revenues 6,639,633 6,639,633 OPERATING EXPENSES Personnel 1,805,669 1,805,669 Materials and services 3,785,217 14,163 3,799,380 Landfill closure/postclosure care costs 876,730 - 876,730 Depreciation 1,355,361 1,355,361 Total operating expenses 7,822,977 14,163 7,837,140 Operating income (loss) (1,183,344) (14,163) (1,197,507) NONOPERATING REVENUES (EXPENSES) Grant - - - Investment earnings 38,201 200,373 65,057 98,106 21,367 56,092 479,196 Amortization of bond issue costs (12,334) - - - - - (12,334) Interest expense (549,223) (549,223) Intrafund transfer of assets 3,225,728 (3,180,829) (44,899) Gain (loss) on equipment disposition (16,170) - (16,170) Total nonoperating revenues (expenses), net 2,686,202 200,373 65,057 (3,082,723) (23,532) 56,092 (98,531) Income (loss) before transfers 1,502,858 200,373 65,057 (3,082,723) (37,695) 56,092 (1,296,038) Transfers in - - - - Transfers out (861,470) (861,470) Equity Transfer 265,430 (200,373) (65,057) Change in net assets 906,818 (3,082,723) (37,695) 56,092 (2,157,508) Total net assets - beginning 12,666,117 4,564,994 796,381 1,997,273 20,024,765 Total net assets - ending $ 13,572,935 $ $ $ 1,482,271 $ 758,686 $ 2,053,365 $ 17,867,257 -213- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Property taxes Investment earnings Amortization of debt issuance costs Interest expense Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Interfund contribution of assets Transfers in Transfers out Change in net assets Total net assets - beginning Total net assets - ending -214- Fair & Expo Fairgrounds Total Fair & Fair & Expo Annual Center G.O. Bonds Expo Center Center County Fair Reserve Debt Service Funds $ 869,391 $ 1,043,380 $ - $ - $ 1,912,771 869,391 1,043,380 1,912,771 853,423 181,185 - - 1,034,608 617,766 756,660 104,112 1,478,538 753,468 - 753,468 2,224,657 937,845 104,112 - 3,266,614 (1,355,266) 105,535 (104,112) - (1,353,843) 54,405 - 54,405 - - - 2,292,465 2,292,465 2,664 2,857 20,259 6,302 32,082 (983) - - (131,206) (132,189) (61,181) - (695,909) (757,090) - 3,000 - 3,000 (59,500) 57,262 23,259 1,471,652 1,492,673 (1,414,766) 162,797 (80,853) 1,471,652 138,830 (601,204) - - - (601,204) 580,353 - 57,384 637,737 - (250,000) - (250,000) (1,435,617) (87,203) (23,469) 1,471,652 (74,637) 24,530,413 87,957 914,071 (17,971,784) 7,560,657 $ 23,094,796 $ 754 $ 890,602 $ (16,500,132) $ 7,486,020 -214- DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2009 -215- Solid Waste Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Environmental North Area Operations Closure Post -Closure Projects Reserve Remediation Development Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 6,568,837 $ $ $ $ $ $ $ 6,568,837 Payments to employees (1,766,633) (1,766,633) Payments to suppliers (3,999,581) (14,163) (4,013,744) Other receipts 71,086 71,086 Net cash provided (used) by operating activities 873,709 (14,163) 859,546 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Interfund loan - (2,830,403) (2,830,403) Interfund cash transfers in/out (861,470) (861,470) Net cash provided by noncapital financing activities (861,470) (2,830,403) (3,691,873) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (91,556) (3,267,129) (44,899) (136,790) (3,540,374) Sale of capital assets 10,471 10,471 Principal paid on capital debt (416,929) (416,929) Interest paid on capital debt (554,859) (554,859) Net cash provided (used) by capital and related financing activities (1,052,873) (3,267,129) (44,899) (136,790) (4,501,691) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments 812,871 2,486,125 281,026 2,457,307 131,067 242,301 97,318 6,508,015 Interest 48,204 195,987 66,513 128,790 22,373 57,346 1,197 520,412 Net cash provided (used) by investing activities 861,075 2,682,112 347,539 2,586,097 153,440 299,649 98,515 7,028,427 Net increase(decrease)in cash and cash equivalents (179,559) (148,291) 347,539 (681,032) 94,378 299,649 (38,275) (305,591) Balances -beginning of year 486,781 1,950,758 647,824 1,301,240 222,715 558,556 38,275 5,206,149 Balances - end of year $ 307,222 $ 1,802,467 $ 995,363 $ 620,208 $ 317,093 $ 858,205 $ $ 4,900,558 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (1,183,344) $ - $ - $ - $ (14,163) $ - $ $ (1,197,507) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 1,355,361 1,355,361 Change in assets and liabilities Receivables, net 290 290 Accounts and other payables 701,402 701,402 Net cash provided (used) by operating activities $ 873,709 $ $ $ $ (14,163) $ $ $ 859,546 -215- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2009 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets Sale of capital assets Principal paid on capital debt Interest paid on capital debt Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments Interest Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Balances - beginning of year Balances - end of year Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts and other payables Net cash provided (used) by operating activities NONCASH CAPITAL ACTIVITIES: Transfer of capital assets, net of accumulated depreciation Transfer of long-term debt and interest payable Transfer of deferred bond issuance costs Total (51,811) 3,000 (55,277) (61,826) 3,000 (1,450,000) (1,505,277) (763,769) (825,595) (117,103) (48,811) (2,213,769) (2,379,683) 98,000 83,683 145,835 (1,411) Fairgrounds 3,831 3,940 Fair & Expo Annual Fair & Expo G.O. Bonds 87,623 167,373 Center County Fair Center Reserve Debt Service Total CASH FLOWS FROM OPERATING ACTIVITIES 42,352 66,629 35,141 208,894 19,868 Receipts from customers $ 868,029 $ 1,018,573 $ $ - $ 1,886,602 Payments to employees (809,666) (184,954) - (994,620) Payments to suppliers (639,881) (756,659) (104,112) (1,500,652) Net cash provided (used) by operating activities (581,518) 76,960 (104,112) (608,670) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes - 2,226,947 2,226,947 Grants - 54,405 - 54,405 Subfunds transfers in / (out) 250,000 (250,000) - - Interfund transfers in 330,353 57,384 387,737 Net cash provided by noncapital financing activities 580,353 (195,595) 57,384 2,226,947 2,669,089 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets Sale of capital assets Principal paid on capital debt Interest paid on capital debt Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments Interest Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Balances - beginning of year Balances - end of year Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts and other payables Net cash provided (used) by operating activities NONCASH CAPITAL ACTIVITIES: Transfer of capital assets, net of accumulated depreciation Transfer of long-term debt and interest payable Transfer of deferred bond issuance costs Total (51,811) 3,000 (55,277) (61,826) 3,000 (1,450,000) (1,505,277) (763,769) (825,595) (117,103) (48,811) (2,213,769) (2,379,683) 98,000 83,683 145,835 (1,411) 326,107 3,831 3,940 21,538 6,200 35,509 101,831 87,623 167,373 4,789 361,616 (16,437) (31,012) 71,834 17,967 42,352 66,629 35,141 208,894 19,868 330,532 $ 50,192 $ 4,129 $ 280,728 $ 37,835 $ 372,884 $ (1,355,266) $ 105,535 $ (104,112) $ - $ (1,353,843) 753,468 753,468 14,510 - 14,510 - (6,712) (6,712) 5,770 (21,863) (16,093) $ (581,518) $ 76,960 $ (104,112) $ $ (608,670) $ (3,624,860) $ $ $ $ (3,624,860) 3,079,277 3,079,277 (55,621) (55,621) $ (601,204) $ $ - $ $ (601,204) -216- DESCHUTES COUNTY, OREGON SOLID WASTE OPERATIONS ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closure/postclosure care costs Depreciation Capital outlay Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grant Investment earnings Amortization of bond issue costs Interest expense Interfund transfer of assets Gain (loss) on equipment disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers (out) Equity transfer Change in net assets Total net assets - beginning Total net assets - ending Actual Final Variance 1,766,633 39,036 1,805,669 Budgeted with Final Budget GAAP 3,785,217 Amounts Budget Basis Adjustments GAAP Basis $ 8,450,085 $ (1,871,067) $ 6,579,018 $ - $ 6,579,018 50,000 21,086 71,086 (10,471) 60,615 8,500,085 (1,849,981) 6,650,104 (10,471) 6,639,633 1,814,996 48,363 1,766,633 39,036 1,805,669 4,407,657 666,979 3,740,678 44,539 3,785,217 - - - 876,730 876,730 - - - 1,355,361 1,355,361 240,725 104,630 136,095 (136,095) - 971,788 - 971,788 (971,788) - 524,613 524,613 - - - 7,959,779 1,344,585 6,615,194 1,207,783 7,822,977 540,306 (505,396) 34,910 (1,218,254) (1,183,344) 100,000 (61,799) 38,201 - 38,201 - - (12,334) (12,334) - - (549,223) (549,223) - - 3,225,728 3,225,728 - - (16,170) (16,170) 100,000 (61,799) 38,201 2,648,001 2,686,202 640,306 (567,195) 73,111 1,429,747 1,502,858 (1,861,470) 1,000,000 (861,470) - (861,470) - - 265,430 265,430 (1,221,164) 432,805 (788,359) 1,695,177 906,818 1,221,164 1,956,994 3,178,158 9,487,959 12,666,117 $ - $ 2,389,799 $ 2,389,799 $ 11,183,136 $ 13,572,935 -217- DESCHUTES COUNTY, OREGON LANDFILL CLOSURE ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 &M-1 Actual Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP OPERATING REVENUES Charges for services $ - $ $ $ $ Total operating revenues - - - OPERATING EXPENSES Materials and services 4,300,000 4,300,000 - - Capital outlay 5,000 5,000 - - Contingency 2,434,000 2,434,000 - - Total operating expenses 6,739,000 6,739,000 Operating income (loss) (6,739,000) 6,739,000 - NONOPERATING REVENUES (EXPENSES) Investment earnings 314,000 (146,448) 167,552 32,821 200,373 Loan Repayment 5,700,000 (5,700,000) - Total nonoperating revenues (expenses), net 6,014,000 (5,846,448) 167,552 32,821 200,373 Income (loss) before transfers (725,000) 892,552 167,552 32,821 200,373 Transfers in (out) 250,000 (250,000) - - - Equity Transfer - Closure costs - - (200,373) (200,373) Change in net assets (475,000) 642,552 167,552 (167,552) Total net assets - beginning 5,879,439 1,482,655 7,362,094 (7,362,094) - Total net assets - ending $ 5,404,439 $ 2,125,207 $ 7,529,646 $ (7,529,646) $ - &M-1 DESCHUTES COUNTY, OREGON LANDFILL POSTCLOSURE ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -219- Actual Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ $ $ $ - $ Total operating revenues OPERATING EXPENSES Contingency 300,000 300,000 - Total operating expenses 300,000 300,000 - - - Operating income (loss) (300,000) 300,000 - - NONOPERATING REVENUES (EXPENSES) Investment earnings 85,000 (19,943) 65,057 - 65,057 Total nonoperating revenues (expenses), net 85,000 (19,943) 65,057 65,057 Income (loss) before transfers (215,000) 280,057 65,057 65,057 Transfers in (out) - - - - - Equity Transfer - Postclosure Costs - (65,057) (65,057) Change in net assets (215,000) 280,057 65,057 (65,057) - Total net assets - beginning 2,323,391 (6,916) 2,316,475 (2,316,475) Total net assets - ending $ 2,108,391 $ 273,141 1 $ 2,381,532 $ (2,381,532) $ -219- DESCHUTES COUNTY, OREGON SOLID WASTE CAPITAL PROJECTS ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Total operating revenues OPERATING EXPENSES Materials and services Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Capital asset, equity transfer Change in net assets Total net assets - beginning Total net assets - ending Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis 125,686 (777) 126,463 (126,463) - 4,125,000 1,070,634 3,054,366 (3,054,366) - 1,141,369 1,141,369 - 5,392,055 2,211,226 3,180,829 (3,180,829) (5,392,055) 2,211,226 (3,180,829) 3,180,829 50,000 48,106 98,106 - 98,106 50,000 48,106 98,106 98,106 (5,342,055) 2,259,332 (3,082,723) 3,180,829 98,106 750,000 (750,000) - - - - - (3,180,829) (3,180,829) (4,592,055) 1,509,332 (3,082,723) (3,082,723) 4,592,055 (27,061) 4,564,994 4,564,994 $ - $ 1,482,271 $ 1,482,271 $ $ 1,482,271 -220- DESCHUTES COUNTY, OREGON SOLID WASTE EQUIPMENT RESERVE ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Total operating revenues OPERATING EXPENSES Materials and services Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Gain (Loss) on Equipment Disposition Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in (out) Capital asset, equity transfer Change in net assets Total net assets - beginning Total net assets - ending Actual Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP Basis 12,256 - 12,256 1,907 14,163 75,000 28,194 46,806 (46,806) - 755,463 755,463 - 842,719 783,657 59,062 (44,899) 14,163 (842,719) 783,657 (59,062) 44,899 (14,163) 15,000 6,367 21,367 - 21,367 15,000 6,367 21,367 21,367 (827,719) 790,024 (37,695) 44,899 7,204 - - (44,899) (44,899) (827,719) 790,024 (37,695) - (37,695) 827,719 (31,338) 796,381 - 796,381 $ - $ 758,686 $ 758,686 $ - $ 758,686 -221- DESCHUTES COUNTY, OREGON ENVIRONMENTAL REMEDIATION ( sub -fund of Solid Waste Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 Actual -222- Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ - $ - $ _ $ $ _ Total operating revenues OPERATING EXPENSES Materials and services 1,000 1,000 - Capital outlay 1,505,000 1,505,000 - - Contingency 583,835 583,835 - - Total operating expenses 2,089,835 2,089,835 - Operating income (loss) (2,089,835) 2,089,835 - - NONOPERATING REVENUES (EXPENSES) Investment earnings 85,000 (28,908) 56,092 56,092 Total nonoperating revenues (expenses), net 85,000 (28,908) 56,092 56,092 Income (loss) before transfers (2,004,835) 2,060,927 56,092 - 56,092 Transfers in (out) _ _ _ Change in net assets (2,004,835) 2,060,927 56,092 - 56,092 Total net assets - beginning 2,004,835 (7,562) 1,997,273 1,997,273 Total net assets - ending $ - $ 2,053,365 $ 2,053,365 $ - $ 2,053,365 -222- DESCHUTES COUNTY, OREGON FAIR & EXPO CENTER (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -223- Actual Final Variance Budgeted with Final Budget GAAP Amounts Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,221,000 $ (359,605) $ 861,395 $ 7,996 $ 869,391 Other - Total operating revenues 1,221,000 (359,605) 861,395 7,996 869,391 OPERATING EXPENSES Personnel 846,075 36,409 809,666 43,757 853,423 Materials and services 775,739 157,973 617,766 - 617,766 Depreciation - - - 753,468 753,468 Capital outlay 45,000 45,000 - - - Debt service 117,104 - 117,104 (117,104) - Contingency 160,285 160,285 Total operating expenses 1,944,203 399,667 1,544,536 680,121 2,224,657 Operating income (loss) (723,203) 40,062 (683,141) (672,125) (1,355,266) NONOPERATING REVENUES (EXPENSES) Grants 10,000 (10,000) - - Investment earnings 8,000 (5,336) 2,664 - 2,664 Amortization of debt issuance costs - - - (983) (983) Interest expense - (61,181) (61,181) Gain (loss) on equipment disposition - _ _ Total nonoperating revenues (expenses), net 18,000 (15,336) 2,664 (62,164) (59,500) Income (loss) before transfers (705,203) 24,726 (680,477) (734,289) (1,414,766) Transferred capital - - - (601,204) (601,204) Transfers in 633,203 (52,850) 580,353 580,353 Transfers out (78,000) 78,000 - - Change in net assets (150,000) 49,876 (100,124) (1,335,493) (1,435,617) Total net assets - beginning 150,000 (7,405) 142,595 24,387,818 24,530,413 Total net assets - ending $ - $ 42,471 $ 42,471 $ 23,052,325 $ 23,094,796 -223- DESCHUTES COUNTY, OREGON ANNUAL COUNTY FAIR (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -224- Actual Final Variance Budgeted with Final GAAP Amounts Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,088,327 $ (69,754) 1,018,573 $ 24,807 $ 1,043,380 Total operating revenues 1,088,327 (69,754) 1,018,573 24,807 1,043,380 OPERATING EXPENSES Personnel 185,552 598 184,954 (3,769) 181,185 Materials and services 771,391 12,320 759,071 (2,411) 756,660 Contingency _ Total operating expenses 956,943 12,918 944,025 (6,180) 937,845 Operating income (loss) 131,384 (56,836) 74,548 30,987 105,535 NONOPERATING REVENUES (EXPENSES) Grants 53,000 1,405 54,405 - 54,405 Investment earnings 6,000 (3,143) 2,857 2,857 Total nonoperating revenues (expenses), net 59,000 (1;738) 57,262 - 57,262 Income (loss) before transfers 190,384 (58,574) 131,810 30,987 162,797 Transfers out (302,850) 52,850 (250,000) (250,000) Change in net assets (112,466) (5,724) (118,190) 30,987 (87,203) Total net assets - beginning 112,466 7,711 120,177 (32,220) 87,957 Total net assets - ending $ - $ 1,987 $ 1,987 $ (1,233) $ 754 -224- DESCHUTES COUNTY, OREGON FAIR & EXPO CENTER RESERVE (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -225- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING EXPENSES Materials and services $ - $ - $ - $ 104,112 $ 104,112 Capital outlay 720,300 546,488 173,812 (173,812) - Contingency 337,707 337,707 - - - Total operating expenses 1,058,007 884,195 173,812 (69,700) 104,112 Operating income (loss) (1,058,007) 884,195 (173,812) 69,700 (104,112) NONOPERATING REVENUES (EXPENSES) Investment earnings 92,383 (72,124) 20,259 - 20,259 Gain (loss) on equipment disposition 3,000 3,000 3,000 Total nonoperating revenues (expenses), net 92,383 (69,124) 23,259 - 23,259 Income (loss) before transfers (965,624) 815,071 (150,553) 69,700 (80,853) Transfers in 67,000 (9,616) 57,384 57,384 Change in net assets (898,624) 805,455 (93,169) 69,700 (23,469) Total net assets - beginning 898,624 (151,666) 746,958 167,113 914,071 Total net assets - ending $ - $ 653,789 $ 653,789 $ 236,813 $ 890,602 -225- DESCHUTES COUNTY, OREGON FAIRGROUNDS DEBT SERVICE FUND (sub -fund of Fair & Expo Enterprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -226- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Property taxes $ 2,171,769 $ 63,389 $ 2,235,158 $ 57,307 $ 2,292,465 Total operating revenues 2,171,769 63,389 2,235,158 57,307 2,292,465 OPERATING EXPENSES Debt service 2,213,769 - 2,213,769 (2,213,769) - Total operating expenses 2,213,769 2,213,769 (2,213,769) - Operating income (loss) (42,000) 63,389 21,389 2,271,076 2,292,465 NONOPERATING REVENUES (EXPENSES) Investment earnings 10,000 (3,698) 6,302 6,302 Amortization of debt issuance costs - (131,206) (131,206) Interest expense - (695,909) (695,909) Total nonoperating revenues (expenses), net 10,000 (3,698) 6,302 (827,115) (820,813) Change in net assets (32,000) 59,691 27,691 1,443,961 1,471,652 Total net assets - beginning 82,000 17,105 99,105 (18,070,889) (17,971,784) Total net assets - ending $ 50,000 $ 76,796 $ 126,796 $ (16,626,928) $ (16,500,132) -226- DESCHUTES COUNTY, OREGON RV PARK SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Other Total operating revenues OPERATING EXPENSES Materials and services Depreciation Debt service Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Amortization of debt issuance costs Interest expense Total nonoperating revenues (expenses), net Income (loss) before transfers Transferred capital Transfers in Transfers out Change in net assets Total net assets - beginning Total net assets - ending Final Variance 68,629 Budgeted with Final Budget Amounts Budget Basis $ 275,900 $ (186,895) $ 89,005 275,900 (186,895) 89,005 Actual GAAP Adjustments GAAP Basis $ $ 89,005 89,005 98,830 30,201 68,629 - 68,629 - 129,121 129,121 243,459 - 243,459 (243,459) - 79,611 79,611 - - 421,900 109,812 312,088 (114,338) 197,750 (146,000) (77,083) (223,083) 114,338 (108,745) 536 536 - 536 - - (3,177) (3,177) - - (111,955) (111,955) 536 536 (115,132) (114,596) (146,000) (76,547) (222,547) (794) (223,341) - - 601,204 601,204 196,000 29,000 225,000 225,000 (50,000) 50,000 - - 2,453 2,453 600,410 602,863 $ 2,453 $ 2,453 $ 600,410 $ 602,863 -227- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING SCHEDULE OF NET ASSETS JUNE 30, 2009 Continued -228- Building Administrative Board of Services Services Co Comm Finance Legal Personnel ASSETS Current assets: Cash and cash equivalents $ 214,453 $ 54,964 $ 30,126 $ 326,974 $ 43,439 $ 187,514 Investments, plus accrued interest 298,653 76,544 41,955 455,352 60,495 261,137 Accounts receivable 36,553 593 Total current assets 549,659 131,508 72,081 782,326 104,527 448,651 Noncurrent assets: Capital assets: Capital assets net of accumulated depreciation: Land improvements 29,331 - Equipment and vehicles 110,252 56,885 Total noncurrent assets 139,583 56,885 Total assets 689,242 131,508 72,081 839,211 104,527 448,651 LIABILITIES Current liabilities: Accounts payable 108,796 13,660 3,426 3,071 2,194 24,192 Current portion of non-current liabilities 122,796 50,455 16,481 62,732 45,334 49,181 Total current liabilities 231,592 64,115 19,907 65,803 47,528 73,373 Non-current liabilities Compensated leave 153,618 80,931 4,910 150,252 81,955 73,936 Net OPEB obligation 80,203 15,008 16,137 25,174 19,365 20,172 Accrued claims payable Less current portion of non-current liab (122,796) (50,455) (16,481) (62,732) (45,334) (49,181) Total non-current liabilities 111,025 45,484 4,566 112,694 55,986 44,927 Total liabilities 342,617 109,599 24,473 178,497 103,514 118,300 NETASSETS Invested in capital assets, net of related debt 139,584 - - 56,885 - - Unrestricted 207,041 21,909 47,608 603,829 1,013 330,351 Total net assets $ 346,625 $ 21,909 $ 47,608 $ 660,714 $ 1,013 $ 330,351 Continued -228- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING SCHEDULE OF NET ASSETS JUNE 30, 2009 -229- Information Health Technology IT Reserve Insurance Benefits Trust Total ASSETS Current assets: Cash and cash equivalents 232,089 $ 158,528 $ 1,175,990 $ 7,494,669 $ 9,918,746 Investments, plus accrued interest 323,214 220,771 1,637,715 10,437,275 13,813,111 Accounts receivable 50 10,324 47,520 Total current assets 555,353 379,299 2,824,029 17,931,944 23,779,377 Noncurrent assets: Capital assets: Capital assets net of accumulated depreciation: Land improvements - 36,667 65,998 Equipment and vehicles 112,088 279,225 Total noncurrent assets 112,088 36,667 345,223 Total assets 555,353 491,387 2,860,696 17,931,944 24,124,600 LIABILITIES Current liabilities: Accounts payable 16,089 4,850 149,115 1,312 326,705 Current portion of non-current liabilities 149,402 996,035 1,397,599 2,890,015 Total current liabilities 165,491 4,850 1,145,150 1,398, 911 3,216,720 Non-current liabilities Compensated leave 163,718 - 16,871 5,584 731,775 Net OPEB obligation 50,284 13,717 3,227 243,287 Accrued claims payable - 1,943,833 1,391,104 3,334,937 Less current portion of non-current liab (149,402) (996,035) (1,397,599) (2,890,015) Total non-current liabilities 64,600 978,386 2,316 1,419,984 Total liabilities 230,091 4,850 2,123,536 1,401,227 4,636,704 NET ASSETS Invested in capital assets, net of related debt - 112,088 36,667 - 345,224 Unrestricted 325,262 374,449 700,493 16,530,717 19,142,672 Total net assets $ 325,262 $ 486,537 $ 737,160 $ 16,530,717 $ 19,487,896 -229- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 Continued -230- Building Administrative Board of Services Services Co Comm Finance Legal Personnel OPERATING REVENUES Charges for services $ 2,343,646 $ 644,064 $ 644,002 $ 1,034,441 $ 673,550 $ 807,161 Total operating revenues 2,343,646 644,064 644,002 1,034,441 673,550 807,161 OPERATING EXPENSES Personnel 1,741,093 616,543 516,140 841,901 705,627 607,103 Materials and services 753,241 114,736 81,805 285,118 51,915 177,516 Depreciation 45,589 29,176 Total operating expenses 2,539,923 731,279 597,945 1,156,195 757,542 784,619 Operating income (loss) (196,277) (87,215) 46,057 (121,754) (83,992) 22,542 NONOPERATING REVENUES (EXPENSES) Investment earnings 13,897 4,710 1,551 22,597 4,112 12,003 Interfund transfer of assets _ - - Gain (Loss) on disposition of capital assets Total nonoperating revenues (expenses), net 13,897 4,710 1,551 22,597 4,112 12,003 Income (loss) before transfers (182,380) (82,505) 47,608 (99,157 (79,880) 34,545 Transfers in 150,483 100,000 Change in net assets (31,897) 17,495 47,608 (99,157) (79,880) 34,545 Total net assets - beginning 378,522 4,414 759,871 80,893 295,806 Total net assets - ending $ 346,625 $ 21,909 $ 47,608 $ 660,714 $ 1,013 $ 330,351 Continued -230- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -231- Information Health Technology IT Reserve Insurance Benefits Trust Total OPERATING REVENUES Charges for services $ 1,987,096 $ 234,000 $ 2,175,367 $ 14,946,204 $ 25,489,531 Total operating revenues 1,987,096 234,000 2,175,367 14,946,204' 25,489,531 OPERATING EXPENSES Personnel 1,685,393 - 306,731 115,046 7,135,577 Materials and services 344,874 67,390 1,996,345 12,525,660 16,398,600 Depreciation 71,890 1,333 147,988 Total operating expenses 2,030,267 139,280 2,304,409 12,640,706 23,682,165 Operating income (loss) (43,171) 94,720 (129,042) 2,305,498 1,807,366 NONOPERATING REVENUES (EXPENSES) Investment earnings 15,855 7,795 74,058 442,520 599,098 Interfund transfer of assets _ - _ - _ Gain (Loss) on disposition of capital assets Total nonoperating revenues (expenses), net 15,855 7,795 74,058 442,520 599,098 Income (loss) before transfers (27,316) 102,515 (54,984) 2,748,018 2,406,464 Transfers in 64,750 315,233 Change in net assets 37,434 102,515 (54,984) 2,748,018 2,721,697 Total net assets - beginning 287,828 384,022 792,144 13,782,699 16,766,199 Total net assets - ending $ 325,262 $ 486,537 $ 737,160 $ 16,530,717 $ 19,487,896 -231- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2009 Continued -232- Building Administrative Board of Services Services Co Comm Finance Legal Personnel CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 2,325,890 $ 644,064 $ 644,002 $ 1,034,441 $ 673,301 $ 807,161 Payments to employees (1,666,063) (657,363 (495,093) (836,703) (671,602) (577,913) Payments to suppliers (690,353) (112,711) (78,379) (285,923) (51,803) (163,581) Net cash provided (used) by operating activities (30,526) (126,010) 70,530 (88,185) (50,104) 65,667 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers in 150,483 100,000 Net cash provided by noncapital financing activities 150,483 100,000 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments (24,665) 33,218 (41,349) 154,149 46,986 6,428 Interest 13,100 5,022 945 23,883 4,629 11,671 Net cash provided (used) by investing activities (11,565) 38,240 (40,404) 178,032 51,615 18,099 Net increase (decrease) in cash and cash equivalents 108,392 12,230 30,126 89,847 1,511 83,766 Balances - beginning of year 106,061 42,734 237,127 41,928 103,748 Balances - end of year $ 214,453 $ 54,964 $ 30,126 $ 326,974 $ 43,439 $ 187,514 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (196,277) $ (87,215) $ 46,057 $ (121,754) $ (83,992) $ 22,542 Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 45,589 - 29,176 - - Change in assets and liabilities Receivables, net (17,756) - - (249) - Accounts and other payables 137,918 (38,795) 24,473 4,393 34,137 43,125 Net cash provided (used) by operating activities $ (30,526) $ (126,010) $ 70,530 $ (88,185) $ (50,104) $ 65,667 Continued -232- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2009 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers Payments to employees Payments to suppliers Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers in Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments Interest Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Balances - beginning of year Balances - end of year Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Accounts and other payables Net cash provided (used) by operating activities Information Health Technology IT Reserve Insurance Benefits Trust Total $ 1,987,047 $ 234,000 $ 2,180,341 $ 14,948,031 $ 25,478,278 (1,646,240) - (295,471) (108,328) (6,954,776) (335,297) (76,610) (1,742,392) (12,219,121) (15,756,170) 5,510 157,390 142,478 2,620,582 2,767,332 64,750 315,233 64,750 315,233 (25,846) (25,846) (25,846) (25,846) 15,080 (46,953) 232,706 286,261 661,861 15,536 6,830 74,484 429,617 585,717 30,616 (40,123) 307,190 715,878 1,247,578 100,876 91,421 449,668 3,336,460 4,304,297 131,213 67,107 726,322 4,158,209 5,614,449 $ 232,089 $ 158,528 $ 1,175,990 $ 7,494,669 $ 9,918,746 $ (43,171) $ 94,720 $ (129,042) $ 2,305,498 $ 1,807,366 - 71,890 1,333 - 147,988 (50) - 4,974 1,828 (11,253) 48,731 (9,220) 265,213 313,256 823,231 $ 5,510 $ 157,390 $ 142,478 $ 2,620,582 $ 2,767,332 1p*10 DESCHUTES COUNTY, OREGON BUILDING SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -234- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 2,307,274 $ 36,372 $ 2,343,646 $ $ 2,343,646 Total operating revenues 2,307,274 36,372 2,343,646 2,343,646 OPERATING EXPENSES Personnel 1,735,700 69,637 1,666,063 75,030 1,741,093 Materials and services 741,733 13,720 728,013 25,228 753,241 Depreciation - - - 45,589 45,589 Capital outlay 200,000 174,773 25,227 (25,227) - Contingency 207,835 207,835 - - - Total operating expenses 2,885,268 465,965 2,419,303 120,620 2,539,923 Operating income (loss) (577,994) 502,337 (75,657) (120,620) (196,277) NONOPERATING REVENUES (EXPENSES) Investment earnings 12,000 1,897 13,897 13,897 Interfund transfer of assets - _ _ - Total nonoperating revenues (expenses), net 12,000 1,897 13,897 13,897 Income (loss) before transfers (565,994) 504,234 (61,760) (120,620) (182,380) Transfers in 285,994 (135,511) 150,483 150,483 Change in net assets (280,000) 368,723 88,723 (120,620) (31,897) Total net assets - beginning 280,000 72,141 352,141 26,381 378,522 Total net assets - ending $ - $ 440,864 $ 440,864 $ (94,239) $ 346,625 -234- DESCHUTES COUNTY, OREGON ADMINISTRATIVE SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Total operating revenues OPERATING EXPENSES Personnel Materials and services Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Total nonoperating revenues (expenses), net Income (loss) Transfers In Change in net assets Total net assets - beginning Total net assets - ending -235- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis $ 647,411 $ (3,347) $ 644,064 $ - $ 644,064 647,411 (3,347) 644,064 644,064 657,573 210 657,363 (40,820) 616,543 148,748 34,012 114,736 - 114,736 100 100 - - 66,990 66,990 873,411 101,312 772,099 (40,820) 731,279 (226,000) 97,965 (128,035) 40,820 (87,215) 6,000 (1,290) 4,710 - 4,710 6,000 (1,290) 4,710 4,710 (220,000) 96,675 (123,325) 40,820 (82,505) 100,000 - 100,000 - 100,000 (120,000) 96,675 (23,325) 40,820 17,495 120,000 21,173 141,173 (136,759) 4,414 $ - $ 117,848 $ 117,848 $ (95,939) $ 21,909 -235- DESCHUTES COUNTY, OREGON BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -236- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 647,210 $ (3,208) $ 644,002 $ $ 644,002 Total operating revenues 647,210 (3,208) 644,002 - 644,002 OPERATING EXPENSES Personnel 505,030 9,937 495,093 21,047 516,140 Materials and services 103,336 21,531 81,805 - 81,805 Capital outlay 100 100 - - - Contingency 38,744 38,744 Total operating expenses 647,210 70,312 576,898 21,047 597,945 Operating income (loss) - 67,104 67,104 (21,047) 46,057 NONOPERATING REVENUES (EXPENSES) Investment earnings - 1,551 1,551 - 1,551 Total nonoperating revenues (expenses), net 1,551 1,551 1,551 Income (loss) - 68,655 68,655 (21,047) 47,608 Transfers In _ - Change in net assets - 68,655 68,655 (21,047) 47,608 Total net assets - beginning _ - Total net assets - ending $ $ 68,655 $ 68,655 $ (21,047) $ 47,608 -236- DESCHUTES COUNTY, OREGON FINANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -237- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,068,000 $ (33,559) $ 1,034,441 $ - $ 1,034,441 Total operating revenues 1,068,000 (33,559) 1,034,441 1,034,441 OPERATING EXPENSES Personnel 850,586 13,883 836,703 5,198 841,901 Materials and services 344,416 59,298 285,118 - 285,118 Depreciation - - - 29,176 29,176 Capital outlay 105,000 105,000 - - Contingency 422,350 422,350 - Total operating expenses 1,722,352 600,531 1,121,821 34,374 1,156,195 Operating income (loss) (654,352) 566,972 (87,380) (34,374) (121,754) NONOPERATING REVENUES (EXPENSES) Investment earnings 25,000 (2,403) 22,597 22,597 Total nonoperating revenues (expenses), net 25,000 (2,403) 22,597 22,597 Change in net assets (629,352) 564,569 (64,783) (34,374) (99,157) Total net assets - beginning 629,352 235,150 864,502 (104,631) 759,871 Total net assets - ending $ - $ 799,719 $ 799,719 $ (139,005) $ 660,714 -237- DESCHUTES COUNTY, OREGON LEGAL SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -238- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 685,516 $ (11,966) $ 673,550 $ $ 673,550 Total operating revenues 685,516 (11,966) 673,550 - 673,550 OPERATING EXPENSES Personnel 684,369 12,767 671,602 34,025 705,627 Materials and services 59,387 7,472 51,915 - 51,915 Capital outlay 100 100 - - Contingency 62,060 62,060 - Total operating expenses 805,916 82,399 723,517 34,025 757,542 Operating income (loss) (120,400) 70,433 (49,967) (34,025) (83,992) NONOPERATING REVENUES (EXPENSES) Investment earnings 6,000 (1,888) 4,112 4,112 Total nonoperating revenues (expenses), net 6,000 (1,888) 4,112 4,112 Change in net assets (114,400) 68,545 (45,855) (34,025) (79,880) Total net assets - beginning 114,400 31,297 145,697 (64,804) 80,893 Total net assets - ending $ - $ 99,842 $ 99,842 $ (98,829) $ 1,013 -238- DESCHUTES COUNTY, OREGON PERSONNEL SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Total operating revenues OPERATING EXPENSES Personnel Materials and services Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Total nonoperating revenues (expenses), net Change in net assets Total net assets - beginning Total net assets - ending Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis $ 815,245 $ (8,084) $ 807,161 $ - $ 807,161 815,245 (8,084) 807,161 807,161 596,001 18,088 577,913 29,190 607,103 373,325 195,809 177,516 - 177,516 100 100 - - - 80,819 80,819 - 1,050,245 294,816 755,429 29,190 784,619 (235,000) 286,732 51,732 (29,190) 22,542 10,000 2,003 12,003 12,003 10,000 2,003 12,003 - 12,003 (225,000) 288,735 63,735 (29,190) 34,545 225,000 117,747 342,747 (46,941) 295,806 $ - $ 406,482 $ 406,482 $ (76,131) $ 330,351 -239- DESCHUTES COUNTY, OREGON INFORMATION TECHNOLOGY SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -240- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,973,706 $ 13,390 $ 1,987,096 1,987,096 Total operating revenues 1,973,706 13,390 1,987,096 1,987,096 OPERATING EXPENSES Personnel 1,702,105 55,865 1,646,240 39,153 1,685,393 Materials and services 536,871 191,997 344,874 - 344,874 Depreciation _ _ _ _ _ Capital outlay 100 100 - - Contingency 192,606 192,606 Total operating expenses 2,431,682 440,568 1,991,114 39,153 2,030,267 Operating income (loss) (457,976) 453,958 (4,018) (39,153) (43,171) NONOPERATING REVENUES (EXPENSES) Investment earnings 15,000 855 15,855 - 15,855 Gain (loss) on equipment disposition - - Total nonoperating revenues (expenses), net 15,000 855 15,855 - 15,855 Income (loss) before transfers (442,976) 454,813 11,837 (39,153 (27,316) Transfers in 64,750 - 64,750 - 64,750 Change in net assets (378,226) 454,813 76,587 (39,153) 37,434 Total net assets - beginning 378,226 84,452 462,678 (174,850) 287,828 Total net assets - ending $ - $ 539,265 539,265 (214,003) 325,262 -240- DESCHUTES COUNTY, OREGON IT RESERVE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Total operating revenues OPERATING EXPENSES Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Loans Interest expense Total nonoperating revenues (expenses), net Change in net assets Total net assets - beginning Total net assets - ending Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis $ 234,000 $ $ 234,000 $ - $ 234,000 234,000 - 234,000 234,000 533,120 465,730 67,390 67,390 - - - 71,890 71,890 45,900 20,054 25,846 (25,846) - 102,290 102,290 - 681,310 588,074 93,236 46,044 139,280 (447,310) 588,074 140,764 (46,044) 94,720 2,000 5,795 7,795 - 7,795 220,000 (220,000) - - - 222,000 (214,205) 7,795 7,795 (225,310) 373,869 148,559 (46,044) 102,515 225,310 580 225,890 158,132 384,022 $ - $ 374,449 $ 374,449 $ 112,088 $ 486,537 -241- DESCHUTES COUNTY, OREGON INSURANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Depreciation Capital outlay Contingency Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Total nonoperating revenues (expenses), net Income (loss) before transfers Transfers in Change in net assets Total net assets - beginning Total net assets - ending Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments $ 2,037,876 $ 137,491 $ 2,175,367 $ - 2,037,876 137,491 2,175,367 GAAP Basis $ 2,175,367 2,175,367 361,157 65,686 295,471 11,260 306,731 2,767,004 936,868 1,830,136 166,209 1,996,345 - - - 1,333 1,333 100 100 - - - 1,459,715 1,459,715 - - - 4,587,976 2,462,369 2,125,607 178,802 2,304,409 (2,550,100) 2,599,860 49,760 (178,802) (129,042) 50,000 24,058 74,058 74,058 50,000 24,058 74,058 - 74,058 (2,500,100) 2,623,918 123,818 (178,802) (54,984) 100 (100) _ (2,500,000) 2,623,818 123,818 (178,802) (54,984) 2,500,000 51,095 2,551,095 (1,758,951) 792,144 $ - $ 2,674,913 $ 2,674,913 $ (1,937,753) $ 737,160 -242- DESCHUTES COUNTY, OREGON HEALTH BENEFITS TRUST SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2009 -243- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 14,168,166 $ 778,038 $ 14,946,204 $ - $ 14,946,204 Total operating revenues 14,168,166 778,038 14,946,204 - 14,946,204 OPERATING EXPENSES Personnel 113,715 5,387 108,328 6,718 115,046 Materials and services 14,213,420 1,993,297 12,220,123 305,537 12,525,660 Capital outlay 100 100 - - - Contingency 14,215,931 14,215,931 - - - Total operating expenses 28,543,166 16,214,715 12,328,451 312,255 12,640,706 Operating income (loss) (14,375,000) 16,992,753 2,617,753 (312,255) 2,305,498 NONOPERATING REVENUES (EXPENSES) Investment earnings 375,000 67,520 442,520 - 442,520 Total nonoperating revenues (expenses), net 375,000 67,520 442,520 - 442,520 Change in net assets (14,000,000) 17,060,273 3,060,273 (312,255) 2,748,018 Total net assets - beginning 14,000,000 870,359 14,870,359 (1,087,660) 13,782,699 Total net assets - ending $ - $ 17,930,632 $ 17,930,632 $ (1,399,915) $ 16,530,717 -243- This page intentionally left blank. CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS This page intentionally left blank. DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERTATION OF GOVERNMENTAL FUNDS COMPARATIVE SCHEDULE BY SOURCE' JUNE 30, 2008 AND 2009 Governmental funds capital assets: Land Land improvements Construction in progress Infrastructure Buildings and improvements Equipment and vehicles Total governmental funds capital assets Investments in governmental funds capital assets by source: General fund Special revenue fund Capital projects fund Total governmental funds capital assets 2008 $ 12,200,341 3,768,928 710,034 68,618,733 64,137,037 23, 959, 034 2009 $ 12,993,068 4,012,613 3,264,867 72,013,307 65,036,429 27,743,237 $ 173,394,107 $ 185,063,521 $ 1,497,323 $ 1,519,236 98,799,065 107,221,091 73,097,719 76,323,194 $ 173,394,107 $ 185,063,521 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -247- DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY' JUNE 30, 2009 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -248- Land Buildings & Equipment Construction Function and Activity Land Improvements Improvements & Vehicles Infrastructure In Progress Total General government $ 8,407,426 $ 1,631,757 $ 31,527,866 $ 2,668,205 $ - $ $ 44,235,254 County roads 1,984,291 736,085 2,991,963 9,314,725 72,013,307 87,040,371 Public protection 973,736 1,548,156 25,675,733 14,904,487 - 3,264,867 46,366,979 Health and welfare 1,627,615 96,615 4,840,867 855,820 7,420,917 Total governmental funds capital assets $ 12,993,068 $ 4,012,613 $ 65,036,429 $ 27,743,237 $ 72,013,307 $ 3,264,867 $ 185,063,521 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -248- DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY FOR THE YEAR ENDED JUNE 30, 2009 1 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -249- Governmental Governmental Funds Capital Funds Capital Assets FY 2009 FY 2009 Assets Function and Activity July 1, 2008 Additions Deductions June 30, 2009 General government $ 44,101,129 $ 251,272 $ (117,147) $ 44,235,254 County roads 82,052,066 5,048,949 (60,644) 87,040,371 Public safety 40,754,613 6,064,627 (452,261) 46,366,979 Health and welfare 6,486,299 951,178 (16,560) 7,420,917 Total governmental funds capital assets $ 173,394,107 $ 12,316,026 $ (646,612) $ 185,063,521 1 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in internal service funds are excluded from the above amounts. The capital assets of internal service funds are included with the Governmental Activities in the Statement of Net Assets. -249- This page intentionally left blank. OTHER FINANCIAL SCHEDULES This page intentionally left blank. Tax Year DESCHUTES COUNTY, OREGON SCHEDULE OF PROPERTY TAXES TRANSACTIONS - ALL COUNTY TAXES FISCAL YEAR ENDED JUNE 30, 2009 Beginning Balance and FY 2009 Levy Adjustments Interest (Discount) Turnovers from County Treasurer Taxes Receivable June 30, 2009 Prior $ 5,258 $ - $ 669 $ 893 $ 5,034 FY 2000 2,040 (5) 101 226 1,910 FY 2001 11,964 (5) 111 268 11,802 FY 2002 16,459 (5) 784 2,085 15,153 FY 2003 31,497 (1,622) 3,461 9,399 23,937 FY 2004 33,427 (1,853) 4,894 15,595 20,873 FY 2005 215,333 (8,027) 49,032 203,650 52,688 FY 2006 573,882 (3,055) 77,183 370,053 277,957 FY 2007 2,126,752 (15,351) 172,204 1,296,675 986,930 FY 2008 10,147,759 (179,665) 373,664 6,661,709 3,680,049 FY 2009 254,060,511 (655,244) (5,588,590) 232,946,442 14,870,235 TOTALS $267,224,882 $ (864,832) $ (4,906,487) 241,506,995 $ 19,946,568 Other Distributions: Interest earned on unsegregated taxes 115,498 TOTAL CASH COLLECTIONS $241,622,493 Summarized by Fund Type General Fund $ 1,665,544 Special Revenue Funds 2,686,803 Debt Service Funds 264,263 Proprietary Funds 182,848 Agency Funds 15,147,110 $ 19,946,568 -253- This page intentionally left blank. STATISTICAL SECTION This page intentionally left blank. DESCHUTES COUNTY, OREGON STATISTICAL SECTION CONTENTS This part of Deschutes County's statistical comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the County's overall health. Pages FinancialTrends.................................................................................................................................259-263 These schedules contain trend information to help the reader understand how the County's financial performance and well-being have changed over time. RevenueCapacity..............................................................................................................................264-269 These schedules contain information to help the reader assess the County's most significant local revenue source, the property tax. DebtCapacity.....................................................................................................................................270-277 These schedules present information to help the reader assess the affordability of the County's current levels of outstanding debt and the County's ability to issue additional debt in the future. Demographic and Economic Information........................................................................................278-279 These schedules offer demographic and economic indicators to help the reader understand the environment within which the County's financial activities take place. OperatingInformation.......................................................................................................................280-282 These schedules contain service and infrastructure data to help the reader understand how the information in the County's financial report relates to the services the County provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. The County implemented GASB Statement 34 in 2003; schedules presenting government -wide information include information beginning in that year. This page intentionally left blank. DESCHUTES COUNTY, OREGON NET ASSETS BY COMPONENT LAST FIVE FISCAL YEARS (accrual basis of accounting) Business -type activities Invested in capital assets, net of related debt $ 12,364,858 $ 12,336,714 Fiscal Year $ 17,577,695 $ 20,821,757 Restricted 2005 3,822,723 7,004,402 1,172,262 1,130,284 Unrestricted Restated 2006 2007 2008 2009 Governmental activities $ 18,442,286 $ 22,110,670 $ 25,245,893 $ 27,585,422 $ 25,956,140 Invested in capital assets, net of related debt $ 40,512,761 $ 42,869,115 $ 48,887,100 $ 70,023,840 $ 76,240,077 Restricted 15,300,732 2,215,621 2,292,308 2,261,887 2,411,903 Unrestricted 33,928,281 52,915,414 60,027,183 63,957,826 67,437,330 Total governmental activities net assets $ 89,741,774 $ 98,000,150 $111,206,591 $136,243,553 $146,089,310 Business -type activities Invested in capital assets, net of related debt $ 12,364,858 $ 12,336,714 $ 12,921,454 $ 17,577,695 $ 20,821,757 Restricted 897,205 3,822,723 7,004,402 1,172,262 1,130,284 Unrestricted 5,180,223 5,951,233 5,320,037 8,835,465 4,004,099 Total business -type activities net assets $ 18,442,286 $ 22,110,670 $ 25,245,893 $ 27,585,422 $ 25,956,140 Primary government Invested in capital assets, net of related debt $ 52,877,619 $ 55,205,829 $ 61,808,554 $ 87,601,535 $ 97,061,834 Restricted 16,197,937 6,038,344 9,296,710 3,434,149 3,542,187 Unrestricted 39,108,504 58,866,647 65,347,220 72,793,291 71,441,429 Total primary government net assets $108,184,060 $120,110,820 $136,452,484 $163,828,975 $172,045,450 -259- DESCHUTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST FIVE FISCAL YEARS (accrual basis of accounting) Expenses Governmental activities: General government Public protection County roads Health and welfare Education Interest on long-term debt Total governmental activities expenses Business -type activities: Solid waste Fair & expo center RV park Total business -type activities expenses Total primary government expenses Program Revenues Governmental activities: Charges for services Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business -type activities: Charges for services: Solid waste Fair & expo center RV park Operating grants and contributions Capital grants and contributions Total business -type activities program revenues Total primary government program revenues Net Governmental activities Business -type activities Total primary government net expense General Revenues and Other Changes in Net Assets Governmental activities: Taxes Property Taxes, levied for general purpose Property Taxes, levied for sheriff services Property Taxes, levied for bonded debt Transient room tax Unrestricted grants and contributions Investment earnings Interfund equity transfer Interfund gain (loss) on transfer of capital assets Gain (loss) on sale of capital assets Transfers Total governmental activities Business -type activities: Taxes Property Taxes, levied for bonded debt Investment earnings Interfund equity transfer Interfund gain (loss) on transfer of capital assets Gain (loss) on sale of capital assets Miscellaneous Transfers Total business -type activities Total primary government Change in Net Assets Governmental activities Business -type activities Total primary government Fiscal Year 2005 2006 2007 2008 2009 $ 18,872,551 $ 25,751,315 $ 24,161,521 $ 26,992,445 $ 27,241,378 35,908,104 35,536,067 39,055,432 45,723,250 47,493,147 9,133, 389 14, 362,681 13,360,074 14,609,557 17,478, 873 20,471,295 21,977,467 23,923,726 22,733,857 23,203,391 1,151,264 1,196,665 1,217,999 1,213,866 1,137,873 3,486,134 3,370,842 3,221,880 3,160,571 3,311,808 89, 022,737 102,195,037 104, 940,632 114,433,546 119, 866,470 5,291,801 5,908,747 7,033,143 6,462,905 8,414,867 4,205,671 4,160,993 4,275,272 4,539,224 4,152,893 41,455,944 46,296,718 51,128,747 58,847,972 312,882 9,497,472 10,069,740 11,308,415 11,002,129 12,880,642 $ 98,520,209 $112,264,777 $116,249,047 $125,435,675 $132,747,112 427,756 851,352 1,324,391 989,381 511,814 $ 38,256,550 $ 39,707,159 $ 40,805,205 $ 42,251,440 $ 33,144,548 23,126,283 23,433,909 24,221,298 22,035,484 30,390,518 1,486,656 1,015,624 1,991,818 16,335,611 1,780, 050 62,869,489 64,156,692 67,018,321 80,622,535 65,315,116 2,968,908 3,519,011 3,915,582 2,702,910 2,555,546 7,102,223 7,909,923 8,221,483 7,749,609 6,639,633 1,905,840 2,149,531 2,199,765 2,709,993 1,912,771 - - - - 89,005 75,496 159,660 106,808 84,955 54,405 94,190 9,083,559 10,219,114 10,528,056 10,638,747 8,695,814 $ 71,953,048 $ 74,375,806 $ 77,546,377 $ 91,261,282 $ 74,010,930 $ (26,153,248) $ (38,038,345) $ (37,922,311) $ (33,811,011) $ (54,551,354) (413,913) 149,374 (780,359) (363,382) (4,184,828) $ (26,567,161) $ (37,888,971) $ (38,702,670) $ (34,174,393) $ (58,736,182) $ 21,637,975 $ 23,605,720 $ 25,894,192 $ 26,369,350 $ 31,833,253 12,890,168 14,066,727 15,368,010 21,530,214 22,976,966 2,824,853 3,076,576 2,935,056 3,097,850 3,233,344 3,048,662 3,283,905 3,299,895 3,535,226 3,212,173 1,758,483 2,858,718 4,250,120 4,068,901 2,892,642 - - (6,016) - - 671 (109,698) (22,183) (27,954) - - (682,685) (485,230) (584,556) 246,431 248,733 41,455,944 46,296,718 51,128,747 58,847,972 64,397,111 1,904,154 2,072,731 2,013,593 1,959,960 2,292,465 427,756 851,352 1,324,391 989,381 511,814 - - 6,016 - - (671) 109,698 - (45,016) - (12,974) 682,685 485,230 584,556 (246,431) (248,733) 2,968,908 3,519,011 3,915,582 2,702,910 2,555,546 $ 44,424,852 $ 49,815,729 $ 55,044,329 $ 61,550,882 $ 66,952,657 $ 15,302,696 $ 8,258,373 $ 13,206,436 $ 25,036,961 $ 9,845,757 2,554,995 3,668,385 3,135,223 2,339,528 (1,629,282) $ 17,857,691 $ 11,926,758 $ 16,341,659 $ 27,376,489 $ 8,216,475 -260- DESCHUTES COUNTY, OREGON PROGRAM REVENUES BY FUNCTION/PROGRAM LAST FIVE FISCAL YEARS (accrual basis of accounting) (dollars in thousands) Business -type activities: Solid waste 7,102 7,943 FISCAL YEAR 7,862 6,640 Fair & expo center 2005 2006 2007 2008 2009 Function/Program - - - - 89 Governmental activities: 9,083 10,219 10,528 10,638 8,696 General government $ 20,744 $ 18,042 $ 17,283 $ 13,331 $ 19,437 Public safety 8,789 8,894 9,400 17,369 12,252 County roads 13,212 14,388 17,251 30,189 14,514 Health and welfare 18,975 21,638 21,870 18,522 17,975 Education 1,150 1,194 1,213 1,212 1,137 Subtotal governmental activities 62,870 64,156 67,017 80,623 65,315 Business -type activities: Solid waste 7,102 7,943 8,241 7,862 6,640 Fair & expo center 1,981 2,276 2,287 2,776 1,967 RV park - - - - 89 Subtotal business -type activities 9,083 10,219 10,528 10,638 8,696 Total primary government $ 71,953 $ 74,375 $ 77,545 $ 91,261 $ 74,011 -261- DESCHUTES COUNTY, OREGON FUND BALANCES - GOVERNMENTAL FUNDS, LAST FIVE FISCAL YEARS (modified accrual basis of accounting) Fiscal Year -262- 2005 2006 2007 2008 2009 General Fund Reserved $ - $ - $ - $ - $ - Unreserved 5,669,705 6,830,482 6,841,976 6,729,202 7,119,757 Total General Fund $ 5,669,705 $ 6,830,482 $ 6,841,976 $ 6,729,202 $ 7,119,757 All Other Governmental Funds Reserved $ 766,609 $ 857,174 $ 792,928 $ 989,812 $ 871,486 Unreserved, reported in: Special revenue funds 41,773,226 46,203,588 50,401,270 50,491,712 49,541,406 Capital projects funds 2,066,324 287,502 677,141 (2,879,998) 7,228,678 Debt service funds 1,638,674 1,330,609 1,157,785 1,127,264 959,147 Total all other governmental funds $ 46,244,833 $ 48,678,873 $ 53,029,124 $ 49,728,790 $ 58,600,717 -262- Revenues Taxes Licenses and permits Fines, forfeitures, and penalties Special assessments Interest and rents Intergovernmental Charges for services Other Total revenues Expenditures General government Public safety County roads Health and welfare Education Debt service Principal Interest Trustee fees Debt issuance costs Capital outlay Total expenditures Excess of revenues over (under) expenditures Other Financing Sources (Uses) Transfers in Transfers out Bond issuance Bond premium Refunding bonds issued Payments to escrow agent Proceeds of sale of assets Total other financing sources (uses) Net change in fund balances Debt service as a percentage of noncapital expenditures DESCHUTES COUNTY, OREGON CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS LAST FIVE FISCAL YEARS (modified accrual basis of accounting) Fiscal Year 2005 2006 2007 2008 2009 $ 40,410,761 $ 44,182,536 $ 47,100,658 $ 53,685,756 $ 59,765,686 539,345 541,430 621,774 551,882 452,980 1,331,035 1,506,203 1,573,822 1,696, 965 1,648,134 629,407 375,827 270,151 482,493 474,559 2,880,051 3,782,331 4,974,934 4,721,688 4,000,663 41,342,653 42,330,291 43,230,353 75,576,276 77,123,068 19,221,523 20,460,721 20,983,902 18,698,609 16,999,531 3,128,943 2,230,837 978,935 477,816 357,166 109,483,718 115,410,176 119,734,529 155,891,485 160, 821,787 16,992,512 23,776,374 23,946,449 26,919,775 24,916,432 35,177,676 34,933,093 38,127,862 73,785,397 74,219,306 11,190,724 12,699, 890 13,274,067 15,263,147 17,004,218 23,252,183 25,039,345 26,828,472 25,966,357 28,199,244 1,151, 264 1,196,665 1,217,999 1,213, 866 1,137, 873 4,024,705 4,746,584 4,003,240 4,349,917 4,523,312 3,340,049 3,243,567 3,069,252 3,051,380 3,090,228 7,685 3,430 5,710 5,210 3,066 130,918 133,596 12,250 - 237,657 11,862,923 5,515,548 5,110,510 8,658,464 11,559,996 107,130,639 111,288,092 115,595,811 159,213,513 164,891,332 2,353,079 4,122,084 4,138,718 (3,322,028) (4,069,545) 18,488,400 20,514,619 20,769,508 18,214,344 23,231,232 (19,183,564) (21,346,431) (22,203,870) (18,421,256) (23,297,732) 3,876,382 - 1,077,000 - 13,352,250 - - - - 46,277 1,793,514 5,915,000 - - - (1,738,354) (5,777,404) - - _ 492,602 166,950 580,384 115,835 - 3,728,980 (527,266) 223,022 (91,077) 13,332,027 $ 6,082,059 $ 3,594,818 $ 4,361,740 $ (3,413,105) $ 9,262,482 8.3% 7.8% 6.6% 5.5% 5.1% -263- Sources: Deschutes County Assessor's Department and Oregon Department of Revenue (a) includes tax-exempt property Continued -264- DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (in thousands of dollars) Real Property Personal Property Manufactured Homes Fiscal Year Assessed Estimated Assessed Estimated Assessed Estimated Ended June 30, Value Actual Value Value Actual Value Value Actual Value 2000 $ 7,528,325 $ 9,452,053 $ 228,798 $ 230,424 $ 61,738 $ 69,871 2001 8,231,343 10,543,865 252,161 253,257 67,481 77,596 2002 8,953,574 12,016,020 277,972 278,404 71,493 78,095 2003 9,685,677 13,585,512 289,037 289,240 71,257 76,685 2004 10,484,956 15,192,941 289,950 289,962 72,507 80,448 2005 11,497,220 16,890,285 308,985 308,999 73,771 82,344 2006 12,640,050 20,207,657 339,456 339,486 62,959 67,888 2007 13,870,767 27,611,646 383,447 383,447 61,946 67,553 2008 15,020,692 36,089,166 415,380 415,548 58,898 65,957 2009 15,988,780 36,759,449 466,756 466,839 55,989 61,302 Sources: Deschutes County Assessor's Department and Oregon Department of Revenue (a) includes tax-exempt property Continued -264- wk^.M DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (in thousands of dollars) Exemptions Public Utilities Total Assessed Value(a) as a Taxable Range of Total Percentage of Assessed Estimated Assessed Assessed Estimated Direct Tax Estimated Value Actual Value Value Value Actual Value Rates Paid Actual Value $ 271,998 $ 278,491 $ 10,344 $ 8,080,515 $ 10,030,839 2.1311-3.1810 80.660% 272,699 300,509 11,111 8,812,573 11,175,227 2.5566-3.6065 78.958% 315,922 332,186 12,958 9,606,003 12,704,705 2.6567-3.7066 75.712% 325,968 335,247 14,017 10,357,922 14,286,684 2.6185-5.6755 72.599% 327,493 330,462 15,452 11,159,454 15,893,813 2.6807-5.6440 70.310% 348,827 351,843 16,242 12,212,561 17,633,471 2.7001-5.6809 69.350% 323,329 327,647 16,319 13,349,475 20,942,678 2.6938-5.7206 63.821% 331,845 338,869 22,612 14,625,393 28,401,515 2.6548-5.7385 51.575% 352,616 369,411 23,638 15,823,948 36,940,082 2.9780-5.8087 42.901% 388,838 403,899 25,803 16,874,560 37,691,489 2.9170-6.1060 44.839% wk^.M DESCHUTES COUNTY, OREGON DIRECT OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $1, 000 of assessed value) County direct rates Rates levied to all taxable County properties: General Jail Bond Fairgrounds Bond Sheriff (Countywide) County Extension/41-1 CSD 911 CSD 911 Local Option County districts paid by all properties Rates levied to taxable rural County properties: Sheriff (County) Sheriff (Rural) Rates levied to incorporated and CSD tax codes: Sheriff (Incorporated) Certain County properties are subject to one of the following rates: Bend Library Bond Redmond Library Bond Sunriver Library Bond Paid by Black Butte properties only: Black Butte Ranch CSD Black Butte Ranch CSD Local Opt Paid by Sunriver properties only: Sunriver Service District Range of County Direct Rates Paid City and town rates Bend Redmond Sisters La Pine Bend Gap Bond Bend Urban Renewal Special Levy City of Redmond Bond Sunriver Service District Redmond Downtown Urban Renewal Levy Redmond Airport Urban Renewal Levy Library district rates Fire district rates Parks and recreation district rates School district rates Road district rates Other special district rates Fiscal Year Taxes are Payable 2000 2001 2002 2003 2004 1.1669 1.2000 1.2783 1.2783 1.2783 - 0.2114 0.2111 0.1913 0.1780 0.1810 0.2031 0.1847 0.1702 0.0224 0.0224 0.0224 0.0224 0.0224 0.1618 0.1618 0.1618 0.1618 0.1618 0.0900 1.3511 1.7766 1.8767 1.8385 1.9007 1.1200 1.1200 1.1200 1.1200 1.1200 0.7800 0.7800 0.7800 0.7800 0.7800 0.1350 0.1371 0.1332 0.1182 0.1189 0.1147 0.1087 0.1040 0.0949 0.0916 0.0885 0.0812 0.0847 0.0770 0.0733 1.0499 1.0499 1.0499 1.0499 1.0499 2.9800 2.8900 2.1311 - 3.1810 2.5566 - 3.6065 2.6567 - 3.7066 2.6185 - 5.6755 2.6807 - 5.6440 2.6688 2.7898 2.8035 2.8035 7.1484 7.0529 6.9987 6.1643 2.6374 2.6417 2.6417 2.6417 0.1135 - - - 0.1247 0.1460 0.1744 0.1919 - - - 0.8230 - - - 3.4500 0.5967 0.5197 0.5979 0.5794 - 0.2514 0.2476 0.2529 0.5500 0.5500 0.5500 0.5500 1.0234 - 2.7291 1.1039 - 2.7307 1.0924 - 2.7317 1.0924 - 2.7317 .2174 - 1.4518 .2190 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 5.4934 - 7.6081 5.5089 - 7.3189 5.5120 - 7.7542 5.5109 - 7.5787 .2296 - 4.4576 .2210 - 4.2147 .7800 - 4.2147 .4638 - 4.2147 0.3078 0.2807 0.2895 0.2895 Sources: Deschutes County Assessor's Office and Deschutes County Finance Department. -266- 2.8035 6.0643 2.6417 0.2045 0.1776 2.8900 0.6500 0.2848 0.5500 1.0924 - 2.7317 .2200 - 1.4610 5.5025 - 7.4751 .4430 - 3.6500 0.2895 Continued DESCHUTES COUNTY, OREGON DIRECT OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $1, 000 of assessed value) County direct rates Rates levied to all taxable County properties: General Jail Bond Fairgrounds Bond Sheriff (Countywide) County Extension/41-1 CSD 911 CSD 911 Local Option County districts paid by all properties Rates levied to taxable rural County properties: Sheriff (County) Sheriff (Rural) Rates levied to incorporated and CSD tax codes: Sheriff (Incorporated) Certain County properties are subject to one of the following rates: Bend Library Bond Redmond Library Bond Sunriver Library Bond Paid by Black Butte properties only: Black Butte Ranch CSD Black Butte Ranch CSD Local Opt Paid by Sunriver properties only: Sunriver Service District Range of County Direct Rates Paid City and town rates Bend Redmond Sisters La Pine Bend Gap Bond Bend Urban Renewal Special Levy City of Redmond Bond Sunriver Service District Redmond Downtown Urban Renewal Levy Redmond Airport Urban Renewal Levy Library district rates Fire district rates Parks and recreation district rates School district rates Road district rates Other special district rates Fiscal Year Taxes are Payable 2005 2006 2007 2008 2009 1.2783 1.2783 1.2783 1.2783 1.2783 0.1659 0.1612 0.1402 0.1370 0.1335 0.1617 0.1601 0.1421 0.1285 0.1410 - - - 0.9500 0.9500 0.0224 0.0224 0.0224 0.0224 0.0224 0.1618 0.1618 0.1618 0.1618 0.1618 0.0900 0.0900 0.0900 0.2300 1.8801 1.8738 1.8348 2.6780 2.9170 1.6000 1.6000 1.6000 - - - 1.4000 1.4000 0.8200 0.8200 0.8200 - - 0.0925 0.0991 0.0856 0.0858 0.0852 0.0782 0.0723 0.0618 0.0588 0.0567 0.0708 0.0668 0.0637 0.0607 0.0590 1.0499 1.0499 1.0499 1.0499 1.0499 - - 0.4000 0.4000 0.4000 2.9100 2.9600 3.0200 3.0700 3.1300 2.7001 - 5.6809 2.6938 - 5.7206 2.6548 - 5.7385 2.6780 - 5.8087 2.9170 - 6.1060 2.8035 2.8035 2.8035 2.8035 2.8035 6.0643 6.0643 6.0643 6.1643 6.1643 2.6417 2.6417 2.6417 2.6417 2.6417 - - - 1.8800 1.9800 0.2358 0.2192 0.2266 0.2595 0.2700 0.1439 0.1196 0.0893 0.0755 0.1020 2.9100 2.9600 3.0200 3.0700 3.1300 0.4718 0.4676 0.3248 0.1719 - 0.5500 0.5500 0.5500 0.5500 0.5500 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 3.2087 1.0924 - 3.0742 .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 5.4946 - 7.5716 5.4915 - 7.5031 .4249 - 3.6500 .7831 - 3.6500 0.2895 0.2895 -267- 6.4665 - 7.3835 6.4474 - 7.2751 6.8851 - 7.2424 .7831 - 3.6500 .7831 - 3.6500 .7831 - 3.6500 0.2895 0.3898 0.3848 DESCHUTES COUNTY, OREGON PRINCIPAL PROPERTY TAXPAYERS CURRENT FISCAL AND NINE YEARS AGO 2009 2000 Source: Deschutes County Assessor's Department n/a - Not available Rank 1 2 3 4 5 6 7 8 9 10 Percentage of Taxable Assessed Taxpaver Value Total County Gas Transmission Northwest Corporation $ 67,931,000 Qwest Corporation 58,579,490 Cascade Natural Gas Corporation 58,128,000 Pacificorp (PP&L) 55,842,000 Pronghorn Investors LLC 40,680,965 Sunriver Resort Limited Partnership 37,749,610 Eagle Crest Inc 37,712,390 TD Cascade Highlands LLC 33,697,480 Touchmark at Mount Bachelor Village LLC 33,149,290 CVSC LLC 32,739,350 n/a Total $ 456,209,575 Source: Deschutes County Assessor's Department n/a - Not available Rank 1 2 3 4 5 6 7 8 9 10 Percentage of Percentage of Total County Total County Taxable Taxable Taxable Assessed Assessed Assessed Value Value Rank Value 0.40% n/a n/a n/a 0.35% n/a n/a n/a 0.34% n/a n/a n/a 0.33% n/a n/a n/a 0.24% n/a n/a n/a 0.22% n/a n/a n/a 0.22% n/a n/a n/a 0.20% n/a n/a n/a 0.20% n/a n/a n/a 0.19% n/a n/a n/a 2.69% $ - - DESCHUTES COUNTY, OREGON PROPERTY TAXES LEVIES AND COLLECTIONS ' Net of discounts and adjustments. -269- Total Collections to Date Percentage of LAST TEN FISCAL YEARS Levy $ 22,513 (amounts expressed in thousands) 24,317 99.988% Collected within the Fiscal Year 99.999% 31,638 99.981% of the Levy 99.989% Fiscal Year Taxes Levied 42,722 Collections in Ended for the Fiscal Percentage of Subsequent June 30, Year' Amount Levy Years 2000 $ 22,513 $ 21,600 95.945% $ 913 2001 24,320 23,323 95.900% 994 2002 27,923 26,890 96.301% 1,031 2003 31,644 30,611 96.736% 1,027 2004 34,408 33,412 97.105% 992 2005 40,721 39,718 97.537% 991 2006 42,784 41,871 97.866% 851 2007 46,212 44,875 97.107% 1,118 2008 53,123 50,752 95.537% 1,511 2009 60,474 56,843 93.996% - ' Net of discounts and adjustments. -269- Total Collections to Date Percentage of Amount Levy $ 22,513 99.998% 24,317 99.988% 27,921 99.999% 31,638 99.981% 34,404 99.989% 40,709 99.970% 42,722 99.855% 45,993 99.527% 52,263 98.382% 56,843 93.996% DESCHUTES COUNTY, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (dollars in thousands, except per capita) Governmental Activities See page 278 for personal income and population data n/a - Not available. Continued -270- General Limited Special Certificates Full Faith Fiscal Obligation Tax Assessment of and Credit Capital Year Bonds Bonds Bonds Participation Obligations Leases Loans 2000 $ 30,610 $ 625 $ 1,291 $ 12,265 $ $ - $ - 2001 29,266 505 1,255 11,685 683 - 2002 27,815 5,790 1,180 11,075 767 1,461 2003 26,531 5,615 1,100 10,435 27,505 526 838 2004 25,219 12,486 347 9,760 26,884 342 802 2005 23,264 12,460 286 7,360 31,624 43 400 2006 21,181 12,424 136 955 35,987 22 350 2007 18,974 12,380 77 670 35,656 188 300 2008 16,629 12,329 30 370 34,050 - 250 2009 14,160 12,246 - - 45,830 200 See page 278 for personal income and population data n/a - Not available. Continued -270- DESCHUTES COUNTY, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (dollars in thousands, except per capita) -271- Business -Type Activities General Full Faith Total Percentage Fiscal Obligation and Credit Primary of Personal Per Year Bonds Obligations Loans Government Income' Capita' 2000 $ 24,770 $ $ $ 69,561 2.22% 602.95 2001 24,300 67,694 2.01% 560.61 2002 23,750 550 72,388 2.04% 576.49 2003 24,050 6,190 538 103,328 2.86% 791.79 2004 23,190 6,190 525 105,745 2.63% 780.69 2005 22,230 8,853 513 107,033 2.36% 745.93 2006 21,155 8,656 501 101,367 2.03% 664.20 2007 19,955 18,037 488 106,725 1.98% 663.67 2008 18,635 17,529 470 100,292 n/a 600.50 2009 17,185 16,944 453 107,018 n/a n/a -271- DESCHUTES COUNTY, OREGON RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (dollars in thousands, except per capita) ' See page 264 for property value data. 2 Population data can be found on page 278. n/a - Not available. -272- General Bonded Debt Outstanding General Percentage of Fiscal Obligation Actual Taxable Per Year Bonds Value' of Property Capital 2000 $ 55,380 0.55% 480.03 2001 53,566 0.48% 443.61 2002 51,565 0.41% 410.66 2003 50,581 0.35% 387.59 2004 48,409 0.30% 357.39 2005 45,494 0.26% 317.05 2006 42,336 0.20% 277.40 2007 38,929 0.14% 242.08 2008 35,264 0.10% 211.14 2009 31,345 0.08% n/a ' See page 264 for property value data. 2 Population data can be found on page 278. n/a - Not available. -272- DESCHUTES COUNTY, OREGON DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF JUNE 30, 2009 (dollars in thousands) Sources: Oregon State Treasury, Debt Management Information System Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the County. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Deschutes County. This process recognizes that, when considering the County's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. Net property -tax backed debt was used as the Debt Outstanding which is derived from the gross property -tax backed debt less self-supporting unlimited general obligations and self supporting limited tax general obligation debt. The direct debt is the total amount of the governmental activities from the "Ratios of Outstanding Debt by Type" Schedule. -273- Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable Debt Debt repaid with property taxes Cascade View Estates Special Road District $ 195 100.0000% $ 195 City of Bend 4,725 100.0000% 4,725 City of Redmond 4,852 100.0000% 4,852 Crook County Unit School (Brothers School District) 7,040 0.7917% 56 Crooked River Ranch RFPD VI -503 2,735 9.4569% 259 Crooked River Ranch Special Road District 785 9.5872% 75 Deschutes County RFPD 1 (Redmond) 905 99.9227% 904 Deschutes County School District 1 (Bend -La Pine) 177,755 100.0000% 177,755 Deschutes County School District 2 (Redmond) 113,957 94.3183% 107,482 Deschutes County School District 6 (Sisters) 19,645 99.9661% 19,638 Howell Hilltop Acres Special Road District 40 100.0000% 40 La Pine RFPD 865 98.5358% 852 La Pine Special Sewer District 205 100.0000% 205 Redmond Area Park & Recreation District 960 100.0000% 960 Sisters RFPD (Camp Sherman) 2,425 89.5983% 2,173 Terrebonne Water District 660 100.0000% 660 Subtotal, overlapping debt 320,831 Deschutes County direct debt 72,436 Total direct and overlapping debt $ 393,267 Sources: Oregon State Treasury, Debt Management Information System Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the County. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Deschutes County. This process recognizes that, when considering the County's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. Net property -tax backed debt was used as the Debt Outstanding which is derived from the gross property -tax backed debt less self-supporting unlimited general obligations and self supporting limited tax general obligation debt. The direct debt is the total amount of the governmental activities from the "Ratios of Outstanding Debt by Type" Schedule. -273- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (dollars in thousands) Legal Debt Margin Calculation for Fiscal Year 2009 Estimated Actual Value $ 37,691,489 Estimated Actual Value $ 37,691,489 Debt limit (2% of estimated actual value) 753,830 Debt limit (1 % of estimated actual value) 2 376,915 Debt applicable to limit: $ 317,876 Debt applicable to limit: 53,566 General obligation bonds 31,345 Limited tax bonds 58,076 $ 169,939 $ 202,529 Less: Amount set aside 567 for repayment of debt Total net debt applicable to limit 31,345 Total net debt applicable to limit 57,509 Legal debt margin $ 722,485 Legal debt margin $ 319,406 Fiscal Year Debt Limit (2%)' Total net debt applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit 2000 2001 2002 2003 2004 $ 200,617 $ 223,505 $ 254,094 $ 285,734 $ 317,876 55,380 53,566 51,565 50,581 48,409 $ 145,237 $ 169,939 $ 202,529 $ 235,153 $ 269,467 27.60% 23.97% 20.29% 17.70% 15.23% Debt Limit (1%) 2 $ 100,308 $ 111,752 $ 127,047 $ 142,867 $ 158,938 Total net debt applicable to limit 1,916 1,760 6,970 40,410 45,842 Legal debt margin $ 98,392 $ 109,992 $ 120,077 $ 102,457 $ 113,096 Total net debt applicable to the limit as a percentage of debt limit 1.91% 1.57% 5.49% 28.29% 28.84% ' ORS 287.054 provides: 'The aggregate amount of general obligation bonded indebtedness of counties shall not at any time exceed two percent of the real market value of all taxable property in the county." 2 ORS 287.053 provides: "A county shall not have at any one time outstanding limited tax bonded indebtedness in a principal amount that exceeds one percent of the real market value of all taxable property within the county." Continued -274- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (dollars in thousands,) Fiscal Year 2005 2006 2007 2008 2009 $ 352,669 $ 418,854 $ 568,030 $ 738,802 $ 753,830 45,949 42,336 38,929 35,264 31,345 $ 306,720 $ 376,518 $ 529,101 $ 703,538 $ 722,485 13.03% 10.11% 6.85% 4.77% 4.16% $ 176,335 $ 209,427 $ 284,015 $ 369,401 $ 376,915 53,033 48,147 47,750 46,139 57,509 $ 123,302 $ 161,280 $ 236,265 $ 323,262 $ 319,406 30.08% 22.99% 16,81% 12.49% 15.26% -275- DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS (dollars in thousands) Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements. Continued -276- Limited Tax Bonds - (Series 1992 & 1996) Special Assessment Bonds - (Series 2000) Special Special Fiscal Assessment Debt Service Assessment Debt Service Year Collections Principal Interest Coverage Collections Principal Interest Coverage 2000 $ 90 $ 110 $ 38 $ 1 $ 257 $ - $ - $ - 2001 71 120 33 0.46 284 36 88 2.29 2002 50 125 26 0.33 294 75 71 2.01 2003 36 175 20 0.18 203 80 67 1.38 2004 10 205 5 0.05 129 753 44 0.16 2005 - - 75 61 19 0.94 2006 158 149 15 0.96 2007 43 60 7 0.64 2008 49 47 4 0.96 2009 26 30 1 0.84 Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements. Continued -276- DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS (dollars in thousands) Full Faith and Credit Obligations (Series 2003, 2005, 2007, 2009) Special Assessment Debt Service Collections Principal Interest Coverage 242 - - 482 621 52 0.72 381 303 30 1.14 301 349 33 0.79 206 176 18 1.06 390 344 70 0.94 381 223 46 1.42 -277- DESCHUTES COUNTY, OREGON DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS Note: Population information are Census Bureau midyear population estimates. Estimates for 2008 reflect county population estimates available as of March 2009. Median age figures for 2001-2008 based on midyear data tables. School enrollment is based on the census at the start of the 2008-09 school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted. Unemployment rate for 2009 is an average of January through June 2009. n/a - Not available. -278- Personal Per Income Capita (thousands Personal Median School Unemployment Year Population of dollars) Income Age Enrollment Rate 2000 115,367 $ 3,139,720 $ 26,929 n/a 19,603 5.4% 2001 120,750 3,366,903 27,883 38.11 19,867 6.5% 2002 125,566 3,540,043 28,193 38.09 20,508 7.8% 2003 130,500 3,611,578 27,880 38.09 20,914 7.8% 2004 135,451 4,018,770 29,853 38.08 21,342 6.8% 2005 143,490 4,534,433 32,094 39.45 22,044 5.8% 2006 152,615 4,996,527 33,522 39.79 22,668 4.6% 2007 160,810 5,391,673 35,057 40.15 23,652 4.9% 2008 167,015 n/a n/a 39.95 24,421 7.1% 2009 n/a n/a n/a n/a 24,578 15.3% Sources: Population, personal income and per capita personal income information provided by the Bureau of Economic Analysis and Portland State University, Population Research Center. Median age based on data obtained from Portland State University. School enrollment provided by the Oregon Department of Education. Unemployment provided by Oregon Employment Department, Oregon Labor Market Information System. Note: Population information are Census Bureau midyear population estimates. Estimates for 2008 reflect county population estimates available as of March 2009. Median age figures for 2001-2008 based on midyear data tables. School enrollment is based on the census at the start of the 2008-09 school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted. Unemployment rate for 2009 is an average of January through June 2009. n/a - Not available. -278- DESCHUTES COUNTY, OREGON PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO Sources: Bend -La Pine School District, Deschutes County Finance Department, Economic Development for Central Oregon, and the Oregon Employment Department. n/a - Not available. -279- 2009 2000 Percentage Percentage of Total County of Total County Employer Employees Rank Employment Employees Rank Employment St. Charles Medical Center 2,835 1 4.17% n/a n/a n/a Bend/La Pine School District 1,783 2 2.62% n/a n/a n/a Deschutes County 1,039 3 1.53% n/a n/a n/a Sunriver Resort 850 4 1.25% n/a n/a n/a T -Mobile 850 5 1.25% n/a n/a n/a Redmond School District 806 6 1.19% n/a n/a n/a Les Schwab Tire Centers 800 7 1.18% n/a n/a n/a Mt. Bachelor 750 8 1.10% n/a n/a n/a Wal-Mart 700 9 1.03% n/a n/a n/a TRG Customer Solutions (formerly iSKI) 650 10 0.96% n/a n/a n/a Total Employees of Principal Employers 11,063 16.28% Total County Nonfarm Employment 67,950 100.00% Sources: Bend -La Pine School District, Deschutes County Finance Department, Economic Development for Central Oregon, and the Oregon Employment Department. n/a - Not available. -279- DESCHUTES COUNTY, OREGON FULL-TIME EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST FIVE FISCAL YEARS Full-time Equivalent Employees as of June 30, Function/Proaram General government Executive 8.00 9.90 8.83 9.65 9.65 General services Judicial 47.00 46.25 48.75 49.75 51.00 Financial 39.18 40.73 39.78 39.58 38.58 Assessment 33.25 32.75 33.75 33.25 32.15 Community development 29.15 31.68 33.20 30.90 24.50 Building services 20.50 22.50 22.65 22.85 23.85 Information technology 14.84 15.68 15.50 15.44 15.58 Other 12.33 6.29 7.47 8.23 6.84 Public protection Law enforcement 101.68 100.75 104.75 112.75 114.50 Corrections 153.30 151.80 155.65 192.45 190.10 Protective inspection 29.35 34.32 35.80 30.10 23.60 Public Works Streets & highways 57.00 66.50 63.50 61.50 59.50 Sanitation 23.00 24.00 24.00 26.00 23.00 Health & Welfare Health 49.45 49.50 50.35 54.85 53.15 Welfare 89.85 89.50 94.03 102.70 101.75 Recreation & culture Fair & expo center 13.00 14.00 13.00 13.00 12.00 Other Economic development 0.55 1.15 1.08 1.10 1.10 Total 721.43 737.30 752.09 804.10 780.85 Source: Deschutes County Finance Department -280- DESCHUTES COUNTY, OREGON OPERATING INDICATORS BY FUNCTION/PROGRAM LAST FIVE FISCAL YEARS -281- Fiscal Year 2005 2006 2007 2008 2009 Function/Program Police Physical arrests 1,653 1,632 1,536 1,451 1,474 Traffic Violations Citations issued 6,894 5,717 5,348 5,958 4,612 Warnings 6,109 6,037 5,553 7,231 6,689 Calls for service 27,269 27,416 25,440 24,213 23,289 Traffic stops 11,701 10,528 9,628 13,794 13,444 Solid waste Solid waste collected (tons) 207,225 243,986 247,652 257,863 253,418 Average annual per capita waste generation (pounds) 2,904 3,056 3,111 3,379 3,152 Recyclables collected (tons) 54,225 55,400 62,523 69,717 75,825 Road Street resurfacing (miles) 22.41 miles 14.06 miles 10.13 miles 10.62 miles 16.71 miles 911 emergency services Emergency calls 63,994 68,403 70,104 66,004 59,793 Police officer initiated calls 232,700 235,629 244,633 261,420 251,675 Fire department initiated calls 16,603 18,478 19,461 19,828 20,820 -281- DESCHUTES COUNTY, OREGON CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST FIVE FISCAL YEARS Fiscal Year 2005 Function/Program Police Stations Adult correctional facilities Special services complex Road Streets (miles) Streetlights Flashing lights Signals 2006 2007 2008 2009 4 4 4 4 4 1 1 1 2 2 1 1 1 1 1 1004 1004 1011 1027 1027 4 4 4 4 4 6 6 6 6 5 2 2 2 2 3 -282- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Internal Control We have audited the financial statements of Deschutes County, Oregon, as of and for the year ended June 30, 2009, and have issued our report thereon dated November 16, 2009. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. In planning and performing our audit, we considered the County's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies or material weaknesses have been identified. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. We noted no matters involving internal control over financial reporting that we consider to be material weaknesses. We noted matters which were communicated in a letter to management dated November 16, 2009. Accounting Records We found the condition of the accounting records adequate for audit purposes. Collateral All cash on deposit with banks was in financial institutions enrolled in the Oregon State Treasurer's Public Treasurer's Public Funds Collateralization Program and therefore met the statutory requirement for adequate collateralization. Indebtedness The County's short-term and long-term debt was found to be within legal limitations on the amount of debt which may be incurred, liquidation of debts were within the prescribed period of time and indebtedness was in compliance with provisions of bond indentures and other agreements, including restrictions on the use of monies available to retire indebtedness. Budgeting We reviewed the County's procedures for preparation, adoption and execution of its budget for the year ended June 30, 2009, and the procedures for preparation and adoption of their budget for the year beginning July 1, 2009. All procedures were found to be in compliance with statutory requirements, with the following exceptions. -285- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS For the year ended June 30, 2009, expenditures exceed appropriations by category as follows: Personnel General Fund - Veterans' Services Materials and Services Law Library Adult Parole & Probation Solid Waste Capital Projects Original Over - Budget Final Budget Actual expenditure $ 161,220 $ 162,720 $ 162,839 $ (119) $. 106,569 $ 106,569 $ 109,139 $ (2,570) 692,259 854,259 856,791 (2,532) 65,686 125,686 126,463 (777) $ 864,514 $ 1,086,514 $ 1,092,393 $ (5,879) Insurance Coverage and Fidelity Bonds Insurance coverage and fidelity bonds were reviewed and found to be in compliance with statutory requirements. Programs Funded From Outside Sources. All material programs funded from outside sources were reviewed and found to be in substantial compliance with appropriate laws, rules and regulations governing those programs. Reports filed with grantor agencies were agreed to the County's records, and we found the County to be in substantial compliance with program requirements. See the Single Audit Compliance section of this report. Public Contracts and Purchasing We reviewed the County's procedures for awarding public contracts and construction of public improvements and found them to be in compliance with statutory requirements. Investments Investments were reviewed and found to be in compliance with statutory requirements. Highway Funds Taxes on fuel and motor vehicle use were reviewed and found to be used in compliance with constitutional and statutory requirements. This report is intended solely for the information and use of management, the board of commissioners and the Oregon Secretary of State and is not intended to be and should not be used by anyone other than these specified parties. -286- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants By: j -��Vj — Candace S. Fronk - a partner November 16, 2009 -287- This page intentionally left blank. SINGLE AUDIT COMPLIANCE REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF John P. Harrigan, CPA FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH Wesley B. Price 111, CPA GOVERNMENT AUDITING STANDARDS Candace S. Fronk, CPA Board of Commissioners Deschutes County, Oregon We have audited the financial statements of the governmental activities, the business - type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of and for the year ended June 30, 2009, and have issued our report thereon dated November 16, 2009. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to 975 SW Colorado financial audits contained in Government Auditing Standards, issued by the Comptroller Suite 200 General of the United States. Bend. OR 97702 Tel (541) 382-4791 Internal Control Over Financial Reporting Fax (541) 388-1124 www.bendepa.com In planning and performing our audit, we considered the County's internal control over email@bendcpa.com financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the County's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. -291- REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS — CONTINUED Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted matters which were communicated in a letter to management dated November 16, 2009. This report is intended solely for the information and use of the Board of Commissioners, Audit Committee, management, others within the County, federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants By: t Candace S. Fronk - a partner November 16, 2009 -292- REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE John P. Harrigan, CPA TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER Wesley B. Price III, CPA COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Candace S. Fronk, CPA Board of Commissioners Deschutes County, Oregon Compliance We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments and Non - Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the County's compliance with those requirements. In our opinion, Deschutes County, complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2009. Internal Control Over Compliance The management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the County's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not -293- We have audited the compliance of Deschutes County, Oregon with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major 975 SW Colorado Suite 200 federal programs for the year ended June 30, 2009. Deschutes County's major federal Bend,01197702 programs are identified in the summary of auditors' results section of the accompanying Tel(541)382-4791 schedule of findings and questioned costs. Compliance with the requirements of laws, Fax(541)388-1124 regulations, contracts and grants applicable to each of its major federal programs is the www.bendcpa.com responsibility of the County's management. Our responsibility is to express an opinion email@bendcpa.com on the County's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments and Non - Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the County's compliance with those requirements. In our opinion, Deschutes County, complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2009. Internal Control Over Compliance The management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the County's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not -293- REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 — CONTINUED for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance. A control deficiency in an entity's internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects an entity's ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity's internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the board of commissioners, management, others within the County, federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants By: 11A 4 *11 andace S. Fronk - a partner November 16, 2009 -294- This page intentionally left blank. DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2009 Section I — Summary of Auditor's Results Financial Statements Type of auditors' report issued: Unqualified Internal Control over financial reporting: • Material weakness(es) identified? yes X no • Significant deficiency(ies) identified that are not considered to be material weakness(es)? yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards Internal control over major programs: • Material weakness(es) identified? yes • Significant deficiency(ies) identified that are not considered to be material weakness(es)? yes Type of auditors' report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 510(a) of Circular A-133? yes Identification of major programs: CFDA Number(s) 10.664 10.665 15.226 15.228 97.044 97.047 07.XXX Dollar threshold used to distinguish between type A and type B programs: X no X none reported X no Name of Federal Proaram or Cluster Cooperative Forestry Assistance Schools and Roads Grants to States Payments in Lieu of Taxes National Fire Plan — Wildland Urban Interface Assistance to Firefighters Pre -Disaster Mitigation High Intensity Drug Traffic Area (HIDTA) $ 300.000 Auditee qualified as low-risk auditee? X yes no -295- DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2009 Section II — Financial Statement Findings No matters were reported Section III —Federal Award Findings and Questioned Costs No matters were reported. -296- DESCHUTES COUNTY, OREGON STATUS OF PRIOR YEAR (2008) FINDINGS FOR THE YEAR ENDED JUNE 30, 2009 There were no findings or questioned costs for the fiscal year ended June 30, 2008. -297- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2009 Continued -298- Accrued or Accrued or Federal Program or (Deferred) (Deferred) Federal Grantor/ Pass Through Grantor/ CFDA Award or Pass- Award Revenues Revenues Program Title Number Through Number Amount July 1, 2008 Receipts Expenditures July 1, 2009 U.S. Department of Agriculture Direct Programs Forest Service Cooperative Forestry Assistance 10.664 06 -DG -11062752- $ 134,800 $ 78,126 $ 111,889 $ 33,763 $ - Cooperative Forestry Assistance 10.664 06 -DG -11060120- 85,429 - 16,139 22,360 6,221 Forest Health Protection 10.680 04 -DG -11062764- 194,200 - 23,826 23,826 - Pass Through Programs State Board of Higher Education on behalf of Oregon State University Supplemental Nutrition Assistance Program 10.551 K9501 E-A 18,000 - 8,954 8,954 - Supplemental Nutrition Assistance Program 10.551 K9571G-A 22,000 - 10,565 15,847 5,282 State Department of Education School Breakfast Program 10.553 0904001 12,259 844 12,196 12,259 907 National Lunch School Program 10.555 0904001 23,438 1,618 23,297 23,438 1,759 State Department of Human Services Special Supplemental Nutrition Program for Women, Infants and Children 10.557 250559 / 280664 625,195 49,420 609,968 623,228 62,680 Child and Adult Care Food Program 10.558 280669 - 531 531 - - State Department of Forestry 2007 -DG -11062752 - Cooperative Forestry Assistance 10.664 101 / 449960-10 192,754 61,314 167,591 107,605 1,328 State Department of Administrative Services Schools and Roads: Grants to States Title 1 10.665 None 3,679,475 - 3,679,475 3,679,475 - Title 111 10.665 None 303,015 (536,971) 303,015 302,996 (536,990) Total Department of Agriculture 4,853,751 U.S. Department of the Interior Direct Programs Bureau of Land Management Payments in Lieu of Taxes 15.226 None 458,031 - 458,031 458,031 - National Fire Plan-Wildland Urban Interface Community Fire Assistance 15.228 HAA071112 199,950 13,681 79,725 137,082 71,038 National Fire Plan-Wildland Urban Interface Community Fire Assistance 15.228 HAA081104 200,000 35,596 151,596 116,200 200 Pass Through Programs State Department of Administrative Services Non -Sale Disposals of Mineral Material 15.214 None 74,270 - 74,270 74,270 - Distribution of Receipts to State and Local Governments 15.227 None 5,290 (5,688) 5,290 1,534 (9,444) State Historic Preservation Office Historic Preservation Fund Grants -In -Aid 15.904 OR -07-08 7,800 - 7,800 7,800 - Historic Preservation Fund Grants -In -Aid 15.904 OR -08-09 10,500 10,500 10,500 Total Department of the Interior 805,417 U.S. Department of Justice Direct Programs Violence Against Women Office Supervised Visitation: Safe Havens for Children 16.527 2005 -CW -AX -0036 774,880 - 148,886 172,364 23,478 Bureau of Justice Assistance State Criminal Alien Assistance Program 16.606 2006 -F4155 -OR -AP 24,554 24,554 24,554 - State Criminal Alien Assistance Program 16.606 2008 -F3000 -OR -AP 35,354 - 35,354 35,354 - Criminal and Juvenile Justice and Mental Health Collaboration Program 16.745 2008 -MO -BX -0021 199,638 28,869 50,135 21,266 Pass Through Programs Department of State Police Edward Byrne Memorial Formula Grant 16.579 Unknown 110,000 27,500 27,500 - Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants 1 16.580 LOA 2009-100 20,000 - 20,000 20,000 - Bulletproof Vest Partnership Program 16.607 None 8,070 - 8,070 8,070 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 05-045 93,182 47,536 77,523 29,987 Edward Byrne Memorial Justice Assistance Grant Program 16.738 05-029 130,500 - 107,757 107,757 - Continued -298- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2009 Accrued or Accrued or Federal Program or (Deferred) (Deferred) Federal Grantor / Pass Through Grantor / CFDA Award or Pass- Award Revenues Revenues Program Title Number Through Number Amount July 1, 2008 Receipts Expenditures July 1, 2009 U.S. Department of Justice (continued) Pass Through Programs - continued State Department of Justice Crime Victim Assistance 16,575 07-2873 $ - $ - $ - $ 21,865 $ 21,865 Crime Victim Assistance 16.575 08-3188 - - - 32,872 32,872 Oregon Commission on Children and Families Juvenile Accountability Block Grant 16.523 2007-6345 11,111 2,750 11,111 8,361 Juvenile Justice and Delinquency Prevention- - Allocation to States 16.540 FG2006-05 41,327 31,428 31,428 - Juvenile Justice and Delinquency Prevention - Allocation to States 16.540 FG2007-04 41,327 - 2,733 4,443 1,710 Total Department of Justice 624,976 U.S. Department of Transportation Pass Through Programs State Department of Transportation Highway Planning and Construction 20.205 TGM #24807 100,000 16,183 25,684 9,501 Total Department of Transportation 25,684 U.S. General Services Administration Pass Through Programs State Department of General Administration Disposal of Federal Surplus Real Property 39.002 None 76 76 76 Total General Services Administration 76 U.S. Environmental Protection Agency Pass Through Programs State Department of Human Services ' State Public Water System Supervision 66.432 280557 69,339 - 42,392 42,392 - Capitalization Grants for Drinking Water State Revolving Fund 66.468 280655 105,485 4,200 41,720 38,150 630 Protection of Children and Older Adults from Environmental Health Risks 66.609 280533 7,000 - 6,125 7,000 875 Total Environmental Protection Agency 87.542 U.S. Department of Education Pass Through Programs State Department of Human Services Safe and Drug Free Schools and Communities State Grants 84.186 236501 80,000 - 80,000 80,000 - Total Department of Education 80,000 U.S. Department of Health and Human Services Direct Programs Substance Abuse and Mental Health Services Administration Drug Free Communities Support Program 93.276 5 H79 SP012108-07 100,000 46,039 46,039 - Drug Free Communities Support Program 93.276 5 H79 SP012108-08 100,000 46,397 67,696 21,299 Pass Through Programs State Department of Human Services Public Health Emergency Preparedness 93.069 280618 166,350 - 158,907 166,350 7,443 Projects for Assistance in Transition from Homelessness (PATH) 93.150 207001 10,000 - 10,000 10,000 - Family Planning: Services 93.217 280558 166,656 13,155 161,617 166,656 18,194 Abstinence Education 93.235 254000 30,453 5,551 32,750 30,453 3,254 Immunization Grants 93.268 280540 21,862 - 5,461 5,461 - Investigations and Technical Assistance 93.283 280510 509 509 509 Continued -299- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2009 Accrued or Accrued or Federal Program or (Deferred) (Deferred) Federal Grantor / Pass Through Grantor / CFDA Award or Pass- Award Revenues Revenues Program Title Number Through Number Amount July 1, 2008 Receipts Expenditures July 1, 2009 U.S. Department of Health and Human Services (continued) $ - $ 1,656 Pass Through Programs - continued $ - 4,335 State Department of Human Services - continued 4,335 4,335 Center for Disease Control and Prevention: 38,663 Investigations and Technical Assistance 93.283 280515 Center for Disease Control and Prevention: - 144,834 Investigations and Technical Assistance 93.283 280673 Child Welfare Services 93.645 142098 Social Services Block Grant 93.667 111092 HIV Care Formula Grants 93.917 280544 HIV Prevention Activities -Health Department Based 93.940 280646 Block Grants - Community Mental Health Services 93.958 112001 Block Grants - Prevention and Treatment 263,701 263,701 of Substance Abuse 93.959 135001 Cooperative Agreements for State Based 30,000 - Diabetes Control Programs and Evaluation 19,394 132,559 of Surveillance Systems 93.988 280567 Maternal and Child Health Services Block Grant to States 93.994 180514 State Commission on Children and Families 117,336 - Promoting Safe and Stable Families 93.556 1936002292-001 Child Care and Development Block Grant 93.575 1936002292-001 Social Services Block Grant 93.667 1936002292-001 Medical Assistance Program 93.778 1936002292-001 Total Department of Health and Human Services Department of Homeland Security 1,676,949 Direct Programs $ 1,656 $ - $ 1,656 $ 1,656 $ - 4,335 4,335 4,335 38,663 38,663 38,663 144,834 - 144,834 144,834 - 91,630 4,781 79,824 86,666 11,623 2,748 1,890 4,409 2,748 229 96,101 - 96,101 96,101 - 263,701 - 263,701 263,701 150,000 30,000 6,910 36,910 30,000 - 122,933 19,394 132,559 118,836 5,671 75,302 - 37,652 40,982 3,330 117,336 - 45,386 87,779 42,393 350,384 176,963 201,546 24,583 107,096 - 35,587 65,938 30,351 1,676,949 Assistance to Firefiqhters Grant 97.044 EMW-2007FP-01286 437.143 Pass Throuah Programs Degartment of State Police Emergency Management Performance Grant 97.042 - Oregon Military Department PDMC-PJ-10-OR-2007- Pre-Disaster Mitigation 97.047 004 / EMS -2007 -PC -0005 1,010,951 Fis-1 fear Beginning Balnnre$996,773 Fisrnl Year Cndi,,g Bnlnnce $6117,668 State Homeland Security Program 97.073 07-213 150,000 Total Department of Homeland Security Office of National Drug Control Policy Pass Through Programs Department of State Police High Intensity Drug Traffic Area (HIDTA) z 07.XXX 17POR501Z 302,800 Total Office of National Drug Control Policy Total Federal Assistance ' Grant utilized by a fiduciary organization. ' HIDTA Grant amount includes funds utilized by a fiduciary organization in the amount of $202,649 -300- 62,065 245,716 183,651 70,343 70,343 14,178 201,978 309,105 121,305 2,703 63,692 67,347 6,358 692,511 419,410 419,410 419,410 $ 9,266,316