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HomeMy WebLinkAboutFY 2010 Comprehensive Annual Financial ReportDESCHUTES COUNTY, OREGON COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2010 DESCHUTES COUNTY, OREGON 1300 NW Wall Street, Suite 200 Bend, Oregon 97701 COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2010 Prepared by: Deschutes County Finance Department Marty Wynne Finance Director and Treasurer Jeanine Faria, MBA Accounting Manager DESCHUTES COUNTY, OREGON TABLE OF CONTENTS YEAR ENDED JUNE 30, 2010 INTRODUCTORY SECTION Page Letterof Transmittal.............................................................................................................................iii-vin List of Elected and Appointed Officials.. .................................................................................................... ix OrganizationalChart ................................................................................................................................ x GFOA Certification of Achievement .................. ......................................... ............................................... A FINANCIAL SECTION IN DEPENDENT AUDITORS' REPORT ....... ............................................................................................... 3-4 MANAGEMENT'S DISCUSSION AND ANALYSIS................................................................................... 5-16 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 Statement of 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 Project Development Fund................................................................................................................ 71 RoadDepartment Fund..................................................................................................................... 72 PERSReserve Fund......................................................................................................................... 73 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2010 Page Other Supplementary Information 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............................................................................................................ 83-91 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................... 92-104 Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual Economic Development............................................................................................................. 105 Court Technology Reserve......................................................................................................... 106 Assessment and Taxation Reserve............................................................................................. 107 Crime Prevention Services......................................................................................................... 108 GrantProjects ..................... ....................................................................................................... 109 Justice Court ..................................................110 LaPine Industrial.........................................................................................................................111 BethlehemInn.............................................................................................................................112 Humane Society of Redmond......................................................................................................113 Park Acquisition and Development..............................................................................................114 Park Development Fees..................................................................................................... 115 General County Projects..............................................................................................................116 General Capital Reserve.............................................................................................................117 CountySchools Fund.... .............................................................................................................. 118 Special Transportation Fund........................................................................................................119 TaylorGrazing............................................................................................................................ 120 TransientRoom Tax.................................................................................................................... 121 VideoLottery.............................................................................................................................. 122 WelcomeCenter......................................................................................................................... 123 Property Management Operations.............................................................................................. 124 ForeclosedLand Sales............................................................................................................... 125 LiquorEnforcement... ............................................................................................................ - ... 126 Victims' Assistance..................................................................................................................... 127 Law Library........................................................................ ........................................................ . 128 CountyClerk Records................................................................................................................ 129 Commission on Children and Families........................................................................................ 130 Community Justice - Juvenile..................................................................................................... 131 Sheriff's Asset Forfeiture............................................................................................................. 132 CourtFacilities............................................................................................................................ 133 Deschutes County Communication System................................................................................ 134 Public Health........................................................... ................ 135 HealthyStart ............................................................................................................................... 136 PublicHealth Reserve................................................................................................................ 137 ABHAAccountable Behavioral Health Alliance........................................................................... 138 Behavioral Health ....................................... ............. 139 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2010 Page AcuteCare Services................................................................................................................... 140 OHP — Chemical Dependency ........................................... ................. 141 CodeAbatement......................................................................................................................... 142 Community Development........................................................ ... 143 CDD Groundwater Partnership................................................................................................... 144 NewberryNeighborhood........................................................................................................1.... 145 CDD Building Improvement Reserve.......................................................................................... 146 GISDedicated Fund................................................................................................................... 147 Natural Resource Protection....................................................................................................... 148 Federal Forest Title III................................................................................................................. 149 Surveyor.............................................................................................. .......... 150 Public Land Corner Preservation................................................................................................ 151 Road Building and Equipment................................................................... 152 Road Improvement Reserve....................................................................................................... 153 Countywide Transportation SDC Improvement Fee.................................................................... 154 Vehicle Maintenance and Replacement...................................................................................... 155 DogControl................................................................................................................................ 156 Adult Parole and Probation......................................................................................................... 157 Countywide Law Enforcement District -- Capital Reserve........................................................... 158 Rural Law Enforcement District — Capital Reserve..................................................................... 159 DeschutesCounty 911............................................................................................. 160 911 CSD — New Facility Property., ............................................. .......................................... ..... 161 911 CSD — Equipment Reserve.................................................................................................. 162 Extension4-H.................................................................................................... 163 Extension 4-H Construction..........................................................................................164 Black Butte Ranch County Service District................................................................................. 165 Sunriver Service District — General Fund.................................................................................... 166 Sunriver Service District — Reserve Fund................................................................................... 167 Nonmajor Debt Service Funds Combining Balance Sheet .............................. ............. 168-170 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................. 171-174 Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual Local Improvement District 2003 Series...................................................................................... 175 Local Improvement District 2005 Series...................................................................................... 176 Local Improvement District 2007 Series...................................................................................... 177 Local Improvement District 2009 Series...................................................................................... 178 CDD Building 1996 Full Faith and Credit, Refunding Series 2004 ............................................... 179 Full Faith and Credit, Series 2003............................................................................................... 180 Full Faith and Credit, Series 2005.............................................................. ..... 181 Full Faith and Credit, Series 2008............................................................................................... 182 Full Faith and Credit, Series 2009 ..................................... .............. 183 HHS 1 BJCC Full Faith and Credit, Refunding Series 2005 ......................................................... 184 Full Faith and Credit, Series 2010 Secure Treatment Facility ..................................................... 185 Full Faith and Credit Jail Remodel Debt Service......................................................................... 136 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2010 Page Public Safety 1998/2002 General Obligation Bond Debt Service ................................................. 187 PERS, Series 2002 and 2004 Debt Service................................................................................ 188 Bend Library CSD Debt Service................................................................................................. 189 Redmond Library CSD Debt Service........................................................................................... 190 Sunriver Library CSD Debt Service............................................................................................. 191 Nonmajor Capital Project Funds CombiningBalance Sheet............................................................................................................... 192 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ......................... 193 Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual Local Improvement District.......................................................................................................... 194 JailRemodel............................................................................................................................... 195 Jamison Acquisition and Remodel............................................................................................... 196 OSP Building Construction.......................................................................................................... 197 Secure Treatment Facility............................................................................................................ 198 Deschutes County 911 Building Construction.............................................................................. 199 Fiduciary Funds Statement of Changes in Assets and Liabilities —Agency Funds ...................................................... 203 Proprietary Funds Enterprise Funds Combining Schedule of Net Assets Solid Waste Enterprise Sub-Funds.............................................................................................. 207 Fair & Expo Center Enterprise Sub-Funds.................................................................................. 208 Combining Schedule of Revenues, Expenses and Changes in Net Assets Solid Waste Enterprise Sub-Funds.............................................................................................. 209 Fair & Expo Center Enterprise Sub-Funds.................................................................................. 210 Combining Schedule of Cash Flows Solid Waste Enterprise Sub-Funds...............................................................................................211 Fair & Expo Center Enterprise Sub-Funds.................................................................................. 212 Schedule of Revenues, Expenses and Changes in Net Assets — Budget and Actual SolidWaste Operations............................................................................................................... 213 LandfillClosure........................................................................................................................... 214 LandfillPostclosure..................................................................................................................... 215 Solid Waste Capital Projects....................................................................................................... 216 Solid Waste Equipment Reserve................................................................................................. 217 Environmental Remediation........................................................................................................ 218 Fairand Expo Center.................................................................................................................. 219 AnnualCounty Fair..................................................................................................................... 220 Fair and Expo Center Reserve.................................................................................................... 221 FairgroundsDebt Service Fund................................................................................................... 222 RVPark...................................................................................................................................... 223 Internal Service Funds Combining Statement of Net Assets.......................................................................................... 224-225 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS — CONTINUED YEAR ENDED JUNE 30, 2010 Page Combining Statement of Revenues, Expenses and Changes in Net Assets .............................. 226-227 Combining Statement of Cash Flows........................................................................................ 228-229 Schedule of Revenues, Expenses and Changes in Net Assets — Budget and Actual BuildingServices........................................................................................................................ 230 Administrative Services............................................................................................................... 231 Board of County Commissioners................................................................................................. 232 Finance....................................................................................................................................... 233 Legal........................................................................................................................................... 234 Personnel............................................................................................................. 235 InformationTechnology............................................................................................................... 236 ITReserve........................................................................................................ ... 237 Insurance .................................................................................... ............... 238 .................................. HealthBenefits Trust................................................................................................................... 239 Capital Assets Used in the Operation of Governmental Funds Comparative Schedule by Source........................................................................................................ 243 Schedule by Function and Activity........................................................................................................ 244 Schedule of Changes by Function and Activity ........ ..................... ........... ........................ I..................... 245 Other Financial Schedules Schedule of Property Taxes Transactions —Ail County Taxes............................................................... 249 STATISTICAL SECTION CONTENTS Financial Trends Net Assets by Component — Last Ten Fiscal Years........................................................................ 256-257 Changes in Net Assets — Last Ten Fiscal Years............................................................................. 258-259 Program Revenues by Function/Program — Last Ten Fiscal Years ................................................ 260-261 Fund Balances — Governmental Funds — Last Ten Fiscal Years .................................................... 262-263 Changes in Fund Balances — Governmental Funds — Last Ten Fiscal Years ................................. 264-265 Revenue Capacity Assessed Value and Estimated Value of Taxable Property — Last Ten Fiscal Years ....................... 266-267 Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years... ................. ......... ............... 268-269 Principal Property Tax Payers — Current Fiscal Year and Nine Years Ago ............................................. 270 Property Tax Levies and Collections — Last Ten Fiscal Years................................................................ 271 Debt Capacity Ratios of Outstanding Debt by Type — Last Ten Fiscal Years......................................................... 272-273 Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years ................................................... 274 Direct and Overlapping Governmental Activities Debt —As of June 30, 2010 ....................................... 275 Legal Debt Margin Information — Last Ten Fiscal Years................................................................. 276-277 Pledged -Revenue Coverage — Last Ten Fiscal Years.................................................................... 278-279 DESCHUTES COUNTY, OREGON TABLE OF CONTENTS -- CONTINUED YEAR ENDED JUNE 30, 2010 Page Demographic and Economic Information Demographic and Economic Statistics — Last Ten Calendar Years ....................................................... 280 Principal Employers — Current Year and Nine Years Ago...................................................................... 281 Operating Information Full-time Equivalent County Government Employees by Function/Program — Last Ten Fiscal Years.... 283 Operating Indicators by Function/Program — Last Ten Fiscal Years ............................................... 284-285 Capital Asset Statistics by Function/Program — Last Ten Fiscal Years ........................................... 286-287 AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Audit Comments and Disclosures Required by State Regulations..................................................... 291-293 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.................................................................................................... 297-298 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-1 33 ................................... 299-300 Schedule of Findings and Questioned Costs...................................................................................... 301-302 Status of Prior Year (2009) Findings.......................................................................................................... 303 Schedule of Expenditures of Federal Awards..................................................................................... 304-307 INTRODUCTORY SECTION This page intentionally left blank. Xi -TES Department of Administrative Services Dave Kanner, County Administrator 13001 NVV Wali St, Suite 200, Band, OR 977011-1960 [541 [ 388-65701 - Fax (541) 385-3202 www.00. deschutes. or, us November 18, 2010 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 United States 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, 2010. 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 intemal 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, 2010 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, 2010, 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 Quality Services Per formed with Pride To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 18, 2010 The independent audit of the financial statements of Deschutes County was pari 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 3,056 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 and probation, election services, records maintenance and operation of a landfill, 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 18, 2010 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 170,705 an increase of more than 40% over the last 10 years and is projected to exceed 240,000 by 2025. Recreational activities include downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, rock -climbing, cycling, 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 2010, the County's taxable assessed value increased by 4.1%, approximately $720 million, to a total of $17.6 billion. Formerly a region dependent on wood products, Deschutes County has steadily diversified its employment and economic base. For the past decade, Deschutes County has lead Oregon in high technology growth. Numerous companies from the Silicon Valley, Portland - Vancouver Metro and Puget Sound have relocated or expanded here. Many of these firms are small but extremely innovative, producing niche -market products from semiconductors to software, medical instruments to recreational equipment. Tourism in Deschutes County contributes to the diversified economy due to the v To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 18, 2010 abundance of year-round recreational activities. The County is home to a major medical center, designated as a level 11 trauma center, with more than 200 physicians on staff. Long-term financial planning The unreserved, undesignated fund balance in the General Fund at June 30, 2010 is 37% of the total General Fund FY 2010 revenues which exceeds the minimum guidelines set forth in the County's financial policies. 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 and in FY 2010, has been reauthorized for an additional three years beginning in FY 2010. It will be reduced by 10% per year in 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, which is transferred to the Road Department. Major initiatives The County is continuing to explore the feasibility of constructing office space in Redmond, known informally as the North County Campus. This project, with an estimated cost of $7 million, would provide office space for County functions which are currently spread out around the City of Redmond, and potentially, office space for the State Department of Human Services, Central Oregon Intergovernmental Council and Mosaic Medical Clinic. The project would likely be financed with a combination of existing capital reserves and full faith and credit bonds. The County also plans to open an on-site employee health clinic which will be available to all individuals covered by the County's self-funded health insurance plan. Other jurisdictions of comparable size to Deschutes County, which have opened such clinics, have realized significant cost savings in their health plans. The clinic will be operated by a private provider under a fixed-price contract with the County and should begin seeing patients in January, 2011. 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 hold 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 vi To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 18, 2010 Pool are reported as "Cash and Cash Equivalents". Cash is also invested in bank certificates of deposit, federal agency instruments and corporate notes which are reported as Investments. Below is a profile of the Investments at June 30, 2010. • Maturity ranges: 1 day — 22.5 months • Weighted average maturity: 9.7 months • Average yield: 1.27% 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, 2009. This was the ninth 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. vii To the Board of County Commissioners and the citizens of Deschutes County, Oregon: November 18, 2010 The preparation of the comprehensive annual financial report on a timely basis was made possible by the dedicated service of the entire staff of the Finance Department. We would like to express our appreciation to all members of the Department who assisted and contributed to the preparation of this report. Acknowledgment should also be given to the Board of County Commissioners for their interest and support in planning and conducting the operations of the County in a responsible and progressive manner. Respectfully submitted, 0. Dave Kanner County Administrator viii Marty Wynne Finance Director DESCHUTES COUNTY, OREGON ASSESSOR Scot Langton SHERIFF Larry Blanton COUNTY CLERK Nancy Blankenship COUNTY OFFICIALS June 30, 2010 ELECTED OFFICIALS COUNTY COMMISSIONERS Tammy Baney Dennis Luke Alan Unger APPOINTED OFFICIALS County Administrator - Dave Kanner County Counsel - Mark Pilliod Finance Director - Marty Wynne Internal Auditor - Dave Givans Administrative Offices 1300 NW Wall Street, Suite 200 Bend, Oregon 97701 ix DISTRICT ATTORNEY Mike Dugan TREASURER Marty Wynne JUSTICE COURT Charles Fadely 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, 2009 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 (CAFKs) achieve the highest standards in government accounting and financial reporting. TM fPresident Executive Director This page intentionally left blank. FINANCIAL SECTION This page intentionally left blank. INDEPENDENT AUDITORS' REPORT john R Harrigan, CPA Wesley $- Price 11 CPA Candace S, Fronk- CPA Board of Commissioners Deschutes County, Oregon We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Deschutes County, Oregon, as of and for the year ended June 30, 2010, 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. 97 i S%V Coloradn Swite 200 Bend -OR 97702 We conducted our audit in accordance with auditing standards generally accepted in Tel(541)382-4791 the United States of America and Government Auditing Standards, issued by the Faa(541 ) 388-112.4 Comptroller General of the United States. Those standards require that we plan and „ v%y bendcpa orn perform the audit to obtain reasonable assurance about whether the financial email@bendcpaconn 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, 2010, 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 18, 2010, 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 Govemment 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 United States 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: A Candace S. Fronk - a partner November 18, 2010 DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 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, 2010. 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, 2010, by $191.3 million, an increase of 11 % over prior year end net assets of $172 million. Of this amount, $112.9 million is invested in capital assets, net of related debt; $1.6 million is restricted for capital projects, $3.4 million is restricted for debt service and $73.5 million is unrestricted and may be used to meet on-going obligations to citizens and creditors. • Total net assets increased by $19.2 million, primarily as a result of $9 million in grants used for capital assets, $4.2 million of property taxes used to reduce general obligation bonds, $3 million generated by the Deschutes County 911 Service District serial levy retained to increase reserves and acquire capital assets and $2.8 million of property taxes used to increase the General Fund reserves. • As of June 30, 2010, Deschutes County's governmental funds reported combined ending fund balances of $71 million, an increase of $5 million over the prior year. • As of June 30, 2010, the unreserved fund balance in the General Fund was $9.9 million, an increase of 40% over prior year end unreserved fund balance of $7.1 million. The June 30, 2010 balance is equivalent to 37% of General Fund Fiscal Year 2010 revenues. • Deschutes County's non-current liabilities decreased by $6 million, or 5%, during the fiscal year ended June 30, 2010, primarily due repayment of bonded debt and payment of costs related to the closure of a portion of the County's landfill. 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, 2010. 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, 2010 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 Solid Waste operations, the Deschutes County Fair & Expo Center and an RV Park. 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-one (91) individual governmental funds during the fiscal year ended June 30, 2010. 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 n DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 nonmajor governmental funds is provided in the form of combining statements in the "Other Supplementary Information" 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 Solid Waste, Fair & Expo Center operations and RV Park. 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 Solid Waste, Fair & Expo Center operations and RV Park. 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 Information" 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, all of which are agency 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 203. 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 Information" section of this report. -7- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 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 $191 million at June 30, 2010. Fifty-nine 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. Deschutes County's net assets restricted for use in its long-term capital projects and debt service requirements total nearly $5 million, approximately three percent of the net assets. The remaining thirty-eight percent, $73 million, 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, 2010, 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 2010 2009 Business -Type activities 2018 2009 Total 2010 2009 $ 120,483,387 $ 118,265,186 $ 15,145,186 $ 18,066,055 $ 135,628,573 $ 136,331,241 139,236,615 121,064,016 56,170,844 55,943,259 195,407,459 177,007,275 259,720,002 239,329,202 71,316,030 74,009,314 331,036,032 313,338,516 71,399,099 73,115,571 40,865,959 44,797,231 112,265,058 117,912,802 22,133,506 20,124,321 5,344,712 3,255,943 27,478,218 23,380,264 93,532,605 93,239,892 46,210,671 48,053,174 139,743,276 141,293,066 89,584,653 76,240,077 23,311,911 20,821,757 112,896,564 97,061,834 3,755,874 2,411,903 1,177,729 1,130,284 4,933,603 3,542,187 72,846,870 67,437,330 615,719 4,004,099 73,462,589 71,441,429 $ 166,187,397 $ 146,089,310 $ 25,105,359 $ 25,956,140 $ 191,292,756 $ 172,045,450 Deschutes County's net assets increased by $19 million during the fiscal year ended June 30, 2010, 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 $20 million. o Tax levies allowing for the repayment of $2.6 million in general obligation bonds. 0 Deschutes County 911 serial levy provided $1 million for future operations and capital purchases. 0 DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 o Capital grants of $9.2 million were used for $8.2 million of infrastructure and $1 million for real property. o Property taxes, levied for general purposes, exceeded current expenses allowing for increase in reserves for future operating needs, primarily Law Enforcement, $3.5 million, and General Fund, $2.8 million. CHANGES DUE TO BUSINESS -TYPE ACTIVITIES • Net assets of the business -type activities decreased by $851,000: o The County's solid waste enterprise experienced a significant reduction in revenues resulting in an operating loss of $357,000 and a decrease in net of assets of $1.5 million. o The County's Fair & Expo Center had a net operating loss of $1.3 million, offset by taxes levied to retire long term debt, resulting in an increase in net assets of $643,000. o The County's RV Park had a net operating loss of $97,000 and a decrease in net assets of $17,000. M DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 DESCHUTES COUNTY'S Changes in Net Assets Governmental activities Business -Type activities Total 2010 2009 2010 2009 2010 2009 Program revenues Charges for services $ 33,918,170 $ 33,144,548 $ 8,013,555 $ 8,641,409 $ 41,931,725 $ 41,785,957 Operating grants and contributions 29,127,520 30,390,518 85,765 54,405 29,213,285 30,444,923 Capital grants and contributions 9,209,437 1,780,050 - - 9,209,437 1,780,050 General revenues: Property taxes 61,049,513 58,043,563 2,459,814 2,292,465 63,509,327 60,336,028 Othertaxes 2,959,337 3,212,173 - - 2,959,337 3,212,173 Other 1,450,594 2,892,642 170,817 511,814 1,621,411 3,404,456 Total revenues 137,714,571 129,463,494 10,729,951 11,500,093 148,444,522 140,963,587 Expenses: General government 24,782,169 27,241,378 - - 24,782,169 27,241,378 Public safety 50,033,277 47,493,147 - - 50,033,277 47,493,147 County roads 14,701,828 17,478,873 - - 14,701,828 17,478,873 Health and welfare 23,831,929 23,203,391 - - 23,831,929 23,203,391 Education 1,078,769 1,137,873 - - 1,078,769 1,137,873 Interest on long-term debt 3,401,395 3,311,808 - - 3,401,395 3,311,808 Solid waste - - 7,335,596 8,414,867 7,335,596 8,414,867 Fair & expo center - 3,710,074 4,152,893 3,710,074 4,152,893 RV park - - 322,179 312,882 322,179 312,882 Total expenses 117,829,367 119,866,470 11,367,849 12,880,642 129,197,216 132,747,112 Increase (decrease) in net assets before transfers 19,885,204 9,597,024 (637,898) (1,380,549) 19,247,306 8,216,475 Transfers 212,883 248,733 (212,883) (248,733) - - Changes in net assets 20,098,087 9,845,757 (850,781) (1,629,282) 19,247,306 8,216,475 Net assets, beginning 146,089,310 136,243,553 25,956,140 27,585,422 172,045,450 163,828,975 Net assets, ending $166,187,397 $146,089,310 $ 25,105,359 $ 25,956,140 $191,292,756 $172,045,450 -10- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 Expenses and Program Revenues - Governmental Activities 60,000 50,000 40,000 30,000 20,000 10.000 0 ■ Expenses ■ Revenues General Public safety County roads Health and Education Interest and government welfare fiscal charges Revenues by Source - Governmental Activities Property taxes 44% Other taxes 2% -Charges for services 25% Capital grants and contributions 7% -11- Other 1% Operating grants and contributions 21% DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30. 2010 Expenses and program Revenues - Business -type Activities 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 D Solid waste Fair and expo center RV Park Revenues by Source - Business -type Activities Charges for service,- 74% ervice:74% Other 2% Operating grants and contributions 1% Property taxes 23% D Expenses 0 Prograrn revenues Solid waste Fair and expo center RV Park Revenues by Source - Business -type Activities Charges for service,- 74% ervice:74% Other 2% Operating grants and contributions 1% Property taxes 23% DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 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, 2010, $70.9 million is the reported combined ending fund balance for Deschutes County's governmental funds, a net increase of $5 million from June 30, 2009. 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 $2.8 million, 40% • Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District (combined): increase of $3 million, 57% • Project Development: decrease of $.8 million, 23% • Road: decrease of $1.5 million, 27% • PERS Reserve: increase of $1.8 million, 17% OTHER • Nonmajor special revenue: increase of $5,946,000, 24% • Nonmajor debt service: increase of $142,000, 15% • Nonmajor capital project: decrease of $6,270,000, 87% Significant Changes in Major Funds General Fund: As of June 30, 2010, the fund balance of Deschutes County's General Fund is $9.9 million, all unreserved. One measure of the General Fund's liquidity is the relationship of the fund balance to the Fund's total expenditures. The fund balance as of June 30, 2010, for the General Fund is 84% of total General Fund Fiscal Year 2010 expenditures and 40% of total General Fund Fiscal Year 2010 combined expenditures and transfers out. Deschutes County's General Fund balance increased by $2.8 million, 40%, during the fiscal year ended June 30, 2010. This is due to various factors, the most significant of which was the increase in property tax revenue by $1.4 million over the prior year. This 7% increase is due to a combination of the 3% increase in assessed value, which is the increase allowed by law, and the greater level of involvement by lenders in the real estate market. Their involvement results in an increase in the collection of delinquent taxes and an increase in the percent of taxes collected in the year of levy. Because of anticipated continued downward pressure on real market values into future fiscal periods, several steps were taken to reduce General Fund expenditures. These included delaying the cost of living adjustment, adding unpaid furlough days, and reducing or eliminating discretionary expenditures for capital outlay and materials and services. FY 2010 General Fund expenditures were nearly $400,000 less than the prior year. A reimbursement of nearly $500,000 was received in the General Fund, which was a reimbursement of a transfer to the Sheriff's Office made several years ago. Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District: Tax and other revenues are reported in the two taxing districts and the expenditures are reported in the Sheriff's Office. Property tax revenues increased nearly $1.6 million and expenditures decreased by -13- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 $123,000 compared to the prior year. The reasons for this are similar as for the General Fund, described above. Project Development: Due to the continued downward pressure on the real estate market, there have been no sales of County owned property and the resources available in this fund are used for debt service. Therefore, there has been a decrease in fund balance of $831,000. Road: The fund balance of the Road Department has decreased over the past several years due to utilizing resources to add to the County's infrastructure. PERS Reserve: Beginning in FY 2004, the County has reserved a portion of the operating funds' resources for possible increases in the defined benefit plan contribution rates. An increase in the employer's contribution rate has been announced and it is anticipated that a portion of the reserves will be required beginning July 1, 2011. The fund balances of the County's sixty-three nonmajor special reserve funds increased by a net of $6 million. Certain special revenue funds have reported significant increases in fund balance: General County Projects Fund ($568,000), Public Health ($494,000), ABHA ($1,494,000) and Deschutes County 911 County Service District funds ($1,736,000). In each case, this is a result of revenues received in FY 2010 which will be used for expenditures in future years. The increase to the fund balance in Redmond Humane Society fund of $401,000 is due to repayment of loans made in the prior year. The decrease in the combined total fund balance of the capital projects funds is due to expending financial resources on 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, 2010, unrestricted net assets of the Solid Waste Department were $532,000 and for the Fair & Expo Center were $59,000. 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, 2010 are $24,000. 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 $2.3 million, 9%, more than estimated. Assumptions used for estimating revenues are generally conservative, but due to foreclosure activity related to the continuing effects of the bearish real estate market, delinquent property taxes and filing fees collected in the Clerk's Office exceeded estimated revenues by nearly $2 million, accounting for 88% of this variance. The variance between appropriations and expenditures of $581,000, less than 5% of appropriations, is what is normally experienced primarily due to unfilled positions. -14- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 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, 2010, was $195,407,000, 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, 2010, Deschutes County's outstanding bonded debt was $100,913,000. Of this, $99,873,000 is backed by the full faith and credit of the County and $1,040,000 is special assessment debt for which the County is liable in the event of default by the property owners subject to the assessment. General obligation bonds OR Local Government pension bonds Full faith & credit obligation Special assessment debt with government commitment DESCHUTES COUNTY'S Outstanding Debt Bonds Governmental activities Business -Type activities Total 2010 2009 2090 2009 2010 2009 $ 11,531,248 $ 14,159,762 $ 15,610,000 $ 17,185,000 $ 27,141,248 $ 31,344,762 12,136,711 12,246,250 - - 44,252,676 44,491,293 16,342,324 16,943,707 12,136,711 60,595,000 12,246,250 61,435,000 1,040,140 1,339,130 - - 1,040,140 1,339,130 $ 68,960,775 $ 72,236,435 $ 31,952,324 $ 34,128,707 $ 100,913,099 $ 106,365,142 Deschutes County's bonded debt decreased by $5,452,000 during the fiscal year. This is the net of $1,320,000 of debt issued, for the construction of a building, and scheduled repayments of $6,772,000. Moody's Investors Services has assigned a credit rating of Aa3 to Deschutes County's Full Faith & Credit obligations and a credit rating of Aa2 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 $33.2 billion, the current debt limitation for Deschutes County is $664 million. The County's current general obligation of $27 million represents only 4.1 % 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 2010. The greatest impact has been to the Community Development Department. Through FY 2009, reserves were available to absorb the losses. Beginning in FY 2010 and continuing at least through FY 2011, a transfer from the General Fund has been required. -15- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2010 An increase to the employer contribution rates, effective July 1, 2011, will increase the County's expenditure for its retirement plans by 35%, approximately $2.5 million. The resources in the PERS Reserve Fund will be available to minimize the impact to County operations. + The County's taxable assessed value increased from FY 2010 to FY 2011 by .8%, to approximately $17.7 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 additional information should be addressed to Deschutes County Finance Department, Suite 200, Bend, OR 97701. -16- report or requests for 1300 NW Walf Street, BASIC FINANCIAL STATEMENTS This page intentionally left blank. DESCHUTES COUNTY, OREGON STATEMENT OF NET ASSETS JUNE 30, 2010 ASSETS Current assets: Cash and cash equivalents Investments, at fair value; 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 Deferred charges 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 (net of unamortized premiums and discounts) 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 Activities Activities Total $ 41,360,424 $ 3,801,446 $ 45,161,870 58,474,077 5,286,806 63,760,883 5,035,202 187,563 5,222,765 2,122,787 497,976 2,620,763 5,153,621 - 5,153,621 1,132,227 - 1,132,227 (4,095,820) 4,095,820 - 806,696 - 806,696 28,522 184,494 213,016 110,017,736 14,054,105 124,071,841 10,465,651 1,091,081 11,556, 732 12,993,068 1,893,902 14,886,970 12,757,311 5,922,878 18,680,189 50,913,343 - 50,913,343 2,583,981 18,119,316 20,703,297 48,917,718 26,663,185 75,580,903 11,071,194 3,571,563 14,642,757 139,236,615 56,170,844 195,407,459 259,720,002 71,316,030 331,036,032 6,352,371 2,048,566 8,400,937 262,239 123,712 385,951 922,259 471,100 1,393,359 14,596,637 2,701,334 17,297,971 22,133,506 5,344,712 27,478,218 7,728,535 308,774 8,037,309 5,269,016 248,575 5,517,591 69,495,267 32,858,934 102,354,201 3,502,918 - 3,502,918 - 10,151,010 10,151,010 (14,596,637) (2,701,334) (17,297,971} 71,399,099 40,865,959 112,265,058 93,532,605 46,210,671 139,743,276 89,584,653 23,311,911 112,896,564 1,555,204 - 1,555,204 2,200,670 1,177,729 3,378,399 72,846,870 615,719 73,462,589 $ 166,187,397 $ 25,105,359 $ 191,292,756 This page intentionally left blank. Activities Governmental: General government Public safety County roads Health and welfare Education Interest and fiscal charges Total governmental activities Business -type: Solid Waste Fair and Expo Center RV Park Total business -type activities Total Deschutes County DESCHUTES COUNTY, OREGON STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2010 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 Expenses Services Contributions Contributions Activities Activities Total $ 24,782,169 $ 12,272,431 $ 5,213,333 $ - $ (7,296,405) $ $ (7,296,405) 50,033,277 7,508,624 5,047,190 999,898 (36,477,565) (36,477,565) 14,701,828 13,118,125 26,794 8,209,539 6,652,630 6,652,630 23,831,929 1,018,990 17,761,924 (5,051,015) (5,051,015) 3,078,769 - 1,078,279 (490) (490) 3,401,395 - - (3,401,395) (3,401,395) 117,829,367 33,918,170 29,127,520 9,209,437 45,574,240) (45,574,240) 7,335,596 6,362,100 43,802 - (929,694) (929,694) 3,710,074 1,536,329 41,963 (2,131,782) (2,131,782) 322,179 115,126 (207,053) (207,053) 11,367,849 8,013,555 85,765 (3,268,529) (3,268,529) $ 129,197,216 $ 41,931,725 3 29,213,285 $ 9,209,437 (45,574,240) (3,268,529) (48,842,769) General revenues: Taxes: Property taxes, levied for general purposes 33,441,245 33,441,245 Property taxes, levied for sheriff services 24,094,637 - 24,094,637 Property taxes, levied for bonded debt 3,513,631 2,459,814 5,973,445 Transient room tax 2,959,337 2,959,337 Earnings on investments 1,450,594 170,817 1,621,411 Transfers 212,883 (212,883) Total general revenues and transfers 65,672,327 2,417,748 68,090,075 Change in net assets 20,098,087 (850,781) 19,247,306 Net assets - beginning 146,089,310 25,956,140 172,045,450 Netassets- ending $ 166,187,397 $ 25,105,359 $ 191,292,756 The notes to the financial statements are an integral part of this statement. -21- DESCHUTES COUNTY, OREGON GOVERNMENTAL FUNDS BALANCE SHEET JUNE 30, 2010 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 729,073 $ 346,419 $ - $ - $ 2,494 Due to other funds - - - - - Deposits 91,034 - - - - Deferred revenue 1,418,208 - 1,058,134 522,225 2,774,785 Unearned revenue 471,913 - - - - Totalliabilities 2,710,228 346,419 1,058,134 522,225 2,777,279 Fund balances: Reserved for: Inventory - - - - Unreserved 9,933,612 207,959 5,662,552 2,515,969 2,844,169 Unreserved, reported in nonmajor. Special revenue funds - - - - - Debt service funds - - - - Capital project funds - - - - - Total fund balances 9,933,612 207,959 5,662,552 2,515,969 2,844,169 Total liabilities and fund balances $ 12,643,840 $ 554,378 $ 6,720,686 $ 3,038,194 $ 5,621,448 Continued The notes to the financial statements are an integral part of this statement. -22- Countywide Law Rural Law Enforcement Enforcement Project General Fund Sheriff District District Development ASSETS Cash and cash equivalents $ 1,770,462 $ 231,616 $ 2,287,173 $ 959,059 $ 1,178,762 Investments, plus accrued interest 6,273,026 322,432 3,183,952 1,335,097 1,640,944 Taxes receivable 1,668,852 - 1,239,921 615,211 - Accounts receivable 194,797 330 9,640 128,827 - Notes and contracts receivable - - - - 2,801,742 Assessments receivable - - - - Inventory - - - - - Due from other funds 2,736,703 - - - - Total assets $ 12,643,840 $ 554,378 $ 6,720,686 $ 3,038,194 $ 5,621,448 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 729,073 $ 346,419 $ - $ - $ 2,494 Due to other funds - - - - - Deposits 91,034 - - - - Deferred revenue 1,418,208 - 1,058,134 522,225 2,774,785 Unearned revenue 471,913 - - - - Totalliabilities 2,710,228 346,419 1,058,134 522,225 2,777,279 Fund balances: Reserved for: Inventory - - - - Unreserved 9,933,612 207,959 5,662,552 2,515,969 2,844,169 Unreserved, reported in nonmajor. Special revenue funds - - - - - Debt service funds - - - - Capital project funds - - - - - Total fund balances 9,933,612 207,959 5,662,552 2,515,969 2,844,169 Total liabilities and fund balances $ 12,643,840 $ 554,378 $ 6,720,686 $ 3,038,194 $ 5,621,448 Continued The notes to the financial statements are an integral part of this statement. -22- DESCHUTES COUNTY, OREGON GOVERNMENTALFUNDS BALANCE SHEET JUNE 30, 2010 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 482,084 $ - $ 4,422,264 Other Total - - 6,756,697 PERS Governmental Governmental - 12,438 Road Reserve Funds Funds ASSETS Unearned revenue - - 450,346 922,259 Cash and cash equivalents $ 1,593,879 $ 5,220,423 $ 18,973,931 $ 32,215,305 Investments, plus accrued interest 2,217,223 7,267,303 23,503,262 45,743,239 Taxes receivable - - 1,511,218 5,035,202 Accounts receivable 92,447 - 1,650,692 2,076,733 Notes and contracts receivable - - 2,351,879 5,153,621 Assessments receivable - - 1,132,227 1,132,227 Inventory 806,696 - - 806,696 Due from other funds - - - 2,736,703 Total assets $ 4,710,245 $ 12,487,726 $ 49,123,209 $ 94,899,726 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 482,084 $ - $ 4,422,264 $ 5,982,334 Due to other funds - - 6,756,697 6,756,697 Deposits - 12,438 103,472 Deferred revenue - - 4,489,968 10,263,320 Unearned revenue - - 450,346 922,259 Total liabilities 482,084 - 16,131,713 24,028,082 Fund balances: Reserved for: Inventory 806,696 - - 806,696 Unreserved 3,421,465 12,487,726 - 37,073,452 Unreserved, reported in nonmajor: Special revenue funds - - 30,931,402 30,931,402 Debt service funds - 1,101,183 1,101,183 Capital project funds - - 958,911 958,911 Total fund balances 4,228,161 12,487,726 32,991,496 70,871,644 Total liabilities and fund balances $ 4,710,245 $ 12,487,726 $ 49,123,209 $ 94,899,726 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 ,TUNE 30, 2010 Total fund balances for governmental funds $ 70,871,644 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 12,993,068 Construction in progress 12,757,311 Infrastructure, net of $34,987,981 accumulated depreciation 50,913,343 Land improvements, net of $1,624,609 accumulated depreciation 2,519,317 Buildings and improvements, net of $16,126,074 accumulated depreciation 48,917,717 Equipment and vehicles, net of $19,842,845 accumulated depreciation 10,878,571 Total capital assets 138,979,327 Deferred charges are not financial resources and therefore are not reported in the furids: Deferred Pension Expense 8,754,229 Prepaid expenses and deferred debt issuance costs 1,739,944 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: 17,099,802 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. 10,263,320 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, 2010, are: Accrued interest on debt (262,239) Accrued interest on interfund loan (75,820) Accrued liabilities (657) Bonds and notes payable (69,110,775) Net OPEB obligation (4,775,923) Compensated leave (6,910,964) Unamortized premium and discount on bonds (384,491) Long-term liabilities (81,182,153) Total net assets of governmental activities $ 166,187,397 The notes to the financial statements are an integral part of this statement. -25- DESCHUTES COUNTY, OREGON GOVERNMENTALFUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 EXPENDITURES Current: General government 11,518,115 - Countywide - 37,935 Public safety - 26,748,149 Law Rural Law - County roads - - Enforcement Enforcement Project Health and welfare General Fund Sheriff District District Development REVENUES - - - - - Taxes - Property $ 21,264,273 $ - $ 16,115,654 $ 7,866,121 $ - Taxes - Other - - - - - Licenses and permits 26,800 - - - - Fines, forfeitures and penalties 599,850 - 214,055 160,927 - Special assessments - - - - - Investment earnings 116,448 23,427 56,593 16,956 219,806 Rents 39,108 - 85,094 - - Intergovernmental 3,201,453 27,887,663 2,361,476 3,787,037 - Charges for services 1,743,410 - 169,895 68,365 - Contributions and donations - - 50 - - Loan repayments 583,303 - - - 49,990 Other - - - 20,435 (1,363,224) Total revenues 26,991,342 27,911,090 19,002,817 11,919,841 269,796 EXPENDITURES Current: General government 11,518,115 - - - 37,935 Public safety - 26,748,149 16,925,625 10,962,038 - County roads - - - - - Health and welfare 234,268 - - - Education - - - - - Debt service: Principal payments - - Interest - - - - - Trustee fees - - - - - Debt issuance costs - - - - - Capital outlay 48,934 649,515 - - - Total expenditures 11,801,317 27,397,664 16,925,625 10,962,038 37,935 Excess (deficiency) of revenues over expenditures 15,190,025 513,426 2,077,192 957,803 231,861 OTHER FINANCING SOURCES (USES) Transfers in 583,303 - - - 300,000 Transfers out (12,959,473) (490,000) - - (1,363,224) Bond issuance - - - Bond premium - - - Total other financing sources and uses (12,376,170) (490,000) - - (1,063,224) Net change in fund balances 2,813,855 23,426 2,077,192 957,803 (831,363) Fund balances - beginning 7,119,757 184,533 3,585,360 1,558,166 3,675,532 Fund balances - ending $ 9,933,612 $ 207,959 $ 5,662,552 $ 2,515,969 $ 2,844,169 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, 2010 REVENUES Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Special assessments Investment earnings Rents 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 Other Total Governmental Governmental $ - $ $ 15,512,085 $ 60,758,133 - 2,971,183 2,971,183 693 - 521,520 549,013 - - 670,481 1,645,313 - - 257,916 257,916 39,037 124,983 618,595 1,215,845 300 - 1,019,688 1,144,190 11,070,664 - 28,979,521 77,287,814 2,024,400 1,713,966 11,895,525 17,615,561 26,794 - 60,321 87,165 - - 733,688 783,678 - - 34,669 55,104 13,161,888 1,838,949 63,275,192 164,370,915 - 850 10,916,273 22,473,173 - - 19,990,841 74,626,653 13,797,418 - 2,008,584 15,806,002 - - 25,606,039 25,840,307 - - 1,078,769 1,078,769 - - 4,595,659 4,595,659 - - 3,296,705 3,296,705 - - 2,455 2,455 - - 49,471 49,471 1,312,567 - 10,585,735 12,596,751 15,109,985 850 78,130,531 160,365,945 (1,948,097) 1,838,099 (14,855,339) 4,004,970 801,757 - 18,154,268 19,839,328 (400,000) - (4,795,593) (20,008,290) - - 1,320,000 1,320,000 - - (4,838) (4,838) 401,757 - 14,673,837 1,146,200 (1,546,340) 1,838,099 (181,502) 5,151,170 5,774,501 10,649,627 33,172,998 65,720,474 $ 4,228,161 $ 12,487,726 $ 32,991,496 $ 70,871,644 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, 2010 Net change in fund balances - total governmental funds $ 5,151,170 Financial resources provided that are not revenues Repayments from borrowers (1,041,594) Proceeds from debt issuance (1,315,162) (2,356,756) Financial resources used that are not expenses Loans made 73,352 Repayments on long-term debt 4,645,659 Acquisition of capital assets 24,922,242 Bond issuance costs 49,471 29,690,724 Other adjustments: non-cash expenses and changes in accruals and deferrals Depreciation expense (6,611,796) Bad debt expense (85,252) Amortization of deferred pension cost (486,346) Amortization of deferred refunding cost (127,851) Amortization of bond issuance cost (78,008) Amortization of bond premium / (discount), net 55,979 Book value of capital assets sold, retired or transferred (49,911) Increase in interest receivable 36,681 Decrease in prepaid expenses 939 Decrease in interest payable 47,645 Increase in interfund interest payable (43,004) Deferred property taxes 291,381 Deferred room taxes (11,846) Increase in compensated absences and retiree health insurance (2,937,568) (9,998,957) Internal service funds (2,388,094) Total Adjustments - year ended June 30, 2010 14,946,917 Change in net assets of governmental activities - year ended June 30, 2010 $ 20,098,087 The notes to the financial statements are an integral part of this statement. -28- 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 (net of unamortized premiums and discounts) 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, 2010 1,761,217 Enterprise Funds 1,893,902 Fair & Expo - Internal Solid Waste Center RV Park Total Service Funds $ 3,434,858 $ 349,158 $ 17,430 $ 3,801,446 $ 9,145,118 4,777,875 486,060 22,871 5,286,806 12,730,837 475,882 22,094 - 497,976 46,054 - 187,563 187,563 - 4,095,820 - - 4,095,820 803,858 - 184,494 - 184,494 - 12,784,435 1,229,369 40,301 14,054,105 21,922,009 1,761,217 132,685 1,893,902 5,922,878. - - 5,922,878 - 9,237,102 6,385,232 2,496,982 18,119,316 49,730 8,536,120 17,261,953 865,112 26,663,185 - 3,098,002 469,038 4,523 3,571,563 207,560 28,555,319 24,248,908 3,366,617 56,170,844 257,290 237,957 803,858 49,266 1,091,081 - 28,793,276 25,052,766 3,415,883 57,261,925 257,290 41,577,711 26,282,135 3,456,184 71,316,030 22,179,299 1,984,939 55,612 8,015 2,048,566 265,915 43,852 71,023 8,837 123,712 - - 422,460 48,640 471,100 596,744 1,967,219 137,371 2,701,334 2,203,104 2,625,535 2,516,314 202,863 5,344,712 2,469,019 146,349 162,425 - 308,774 817,572 163,536 85,039 - 248,575 493,092 12,697,787 17,356,589 2,804,558 32,858,934 - - 3.502.918 10,151,010 - 10,151,010 (596,744) (1,967,219) (137,371) (2,701,334) (2,203,104) 22,561,938 15,636,834 2,667,187 40,865,959 2,610,478 25,187,473 18,153,148 2,870,050 46,210,671 5,079,497 15,857,532 6,892,319 562,060 23,311,911 257,290 - 1,177,729 - 1,177,729 - 532,706 58,939 24,074 615,719 16,842,512 $ 16,390,238 $ 8,128,987 $ 586,134 $ 25,105,359 $ 17,099,802 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, 2010 OPERATING REVENUES Charges for services Miscellaneous Total operating revenues OPERATING EXPENSES Personnel Materials and services Landfill closurelpostclosure care costs Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Grants Property taxes Investment earnings Bond issuance costs Interest expense Loss on sale of capital assets Total nonoperating revenues (expenses) Income (loss) before contributions and transfers Transfers in Transfers out Change in net assets Total net assets - beginning Total net assets - ending 1,833,472 Enterprise Funds - 2,841,297 7,148,771 Fair & Expo 1,110,198 Internal Solid Waste Center RV Park Total Service Funds $ 6,331,081 $ 1,533,029 $ 115,126 $ 7,979,236 $ 22,405,744 31,019 3,300 - 34,319 130,780 6,362,100 1,536,329 115,126 8,013,555 22,405,744 1,833,472 1,007,825 - 2,841,297 7,148,771 3,206,381 1,110,198 81,668 4,398,267 18,137,201 323,858 - - 323,858 - 1,355,158 754,747 129,121 2,2$9,026 130,780 6,718,869 2,872,770 210,80998 02,448 25,416,752 (356,769) (1,336,441) (95,683) (1,788,893) 3,011,008) 43,802 41,963 85,765 - 2,459,814 - 2,459,814 - 161,242 9,252 323 170,817 241,069 (12,334) (132,189) (3,177) (147,700) - (534,191) (705,116) (108,192) (1,347,499) (70,202) (70,202) - (411,683) 1,673,724 (111,046) 1,150,995 241,069 (768,452) 337,283 (206,729) (637,898) (2,769,939) 305,684 190,000 495,684 381,845 (708, 567) (708, 567) (1,477,019) 642,967 (16,729) (850,781) (2,388,094) 17,867,257 7,486,020 602,863 25,956,140 19,487,896 $ 16,390,238 $ 8,128,987 $ 586,134 $ 25,105,359 $ 17,099,802 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, 2010 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 loan made Interfund loan repayments Interfund transfers in Interfund transfers out Net cash provided (used) 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 (loss) to net cash provided (used) by operating activities: Depreciation expense Change in assets and liabilities Receivables, net Prepaid expenses Accounts payables and other liabilities Net cash provided (used) by operating activities NONCASH INVESTING ACTIVITIES: Change in fair value of investments Solid Waste Fair & Expo Internal Fund Center Fund RV Park Total Service Funds $ 6,451,376 $ 1,665,549 $ 163,766 $ 8,280,691 $ 22,407,209 (1,735,389) (952,031) - (2,687,420) (6,813,165) (3,276,535) (1,085,677) (83,297) (4,445,509) (18,030,015) 1,439,452 (372,159) 80,469 1,147,762 (2,435,971) - 2,455,099 - 2,455,099 43,802 41,963 85,765 (1,264,035) - (1,264,035) 461,056 - 461,056 - - 305,684 - 305,684 381,845 (708,567) 190,000 (518,567) - (1,467,744) 2,802,746 190,000 1,525,002 381,845 (2,632,451) (91,822) - (2,724,273) (42,845) 2,558 2,558 (428,870) (1,631,369) (134,003) (2,194,242) (539,895) (773,602) (108,568) (1,422,065) (3,598,658) (2,496,793) (242,571) (6,338,022) (42,845) 1,995,292 30,895 (16,271) 2,009,916 1,018,163 165,958 11,585 173 177,716 305,181 2,161,250 42,480 (16,098) 2,187,632 1,323,344 (1,465,700) (23,726) 11,800 (1,477,626) (773,627) 4,900,558 372,884 5,630 5,279,072 9,918,745 $ 3,434,858 $ 349,158 $ 17,430 $ 3,801,446 $ 9,145,118 $ (356,769) $ (1,336,441) $ (95,683) $ (1,788,893) $ (3,011,008) 1,355,158 754,747 129,121 2,239,026 130,779 88,698 (11,145) - 77,553 1,466 - 8,869 - 8,869 - 352,365 211,811 47,031 611,207 442,792 $ 1,439,452 $ (372,159) $ 80,469 $ 1,147,762 $ (2,435,971) $ (19,407) $ (1,375) $ (3) $ (20,785) $ (36,739) 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, 2010 ASSETS Cash and cash equivalents Investments, at fair value; 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- $ 4,572,306 6,259,747 244,594 11, 076, 647 166,054 1,047,899 9,862,694 11, 076, 647 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity Deschutes County is a municipal corporation governed by three Commissioners, elected at -large. The accompanying financial statements present the activities of Deschutes County (the County), and its 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 blended 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) — The District contracts with Deschutes County for law enforcement services that are provided to all county residents. Rural Law Enforcement District (District #2) — The District 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. The 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, 2010 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. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the fiscal year or soon enough thereafter to pay liabilities of the current fiscal year. For this purpose, the County considers revenues to be available if they are collected within 60 days of the end of the fiscal year. Expenditure -driven grants are recorded as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. 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. Property taxes, transient room taxes, licenses and interest associated with the current fiscal year are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal year. Only the portion of special assessments receivable due within the current fiscal year is considered to be susceptible to accrual as revenue of the current fiscal year. All other revenue items are considered to be measurable and available only when cash is received by the County. Fiduciary funds, which are all agency funds, are reported using the accrual basis of accounting. MAJOR FUNDS Governmental Funds — The County reports the following 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 of the Sheriff's Office include the administration, investigations, patrol, corrections and search and rescue activities. -34- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 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 real property development activities are accounted for in the Project Development fund. Road. The financial resources of the County's Road Department are used for the building, repair and maintenance of the County's roads, bridges, culverts, street fighting and drainage. PERS Reserve. Financial resources, accumulated for possible increases in the funding of the County's defined benefit retirement plans, are accounted for in the PERS Reserve. 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. 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 -35- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 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 transfers out 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, 2010, 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. 3. Inventory, prepaids and deferred charges 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. Deferred charges consist of prepaid pension costs, deferred debt issuance costs and deferred debt refunding costs. -36- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 4. Restricted assets In accordance with the terms and agreements of some long-term financing, 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 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. Capital assets are 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 four major capital projects underway as of June 30, 2010: the construction of a building which will be leased to the Oregon State Police and Deschutes County 911, the construction of a secure treatment facility which will be leased to a private party, remodel of the correctional facility and the construction of a new cell at the landfill. The total of these capital projects is approximately $20.8 million, and, as of June 30, 2010, $17.7 million had been expended. 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 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. During FY 2010, $6 million was paid in compensated leave from governmental funds - 41% from Sheriff's Office, 12% from Behavioral Health, 11 % from General Fund, 9% from Road Department, 7% from Community Development and the remaining 20% from non -major special revenue funds. -37- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 7. Net other post -employment benefits obligation (Net OPEB Obligation) The net OPEB obligation is recognized as a long-term liability in the proprietary and the government -wide statements of net assets. 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. 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. The Budget Officer then prepares the proposed budget, 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 to the governing body of the County for adoption. 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. B. Excess of expenditures over appropriations For the year ended June 30, 2010, expenditures exceeded appropriations by category, the level of budgetary control, as follows: -38- Personnel General - Veterans' Services Materials and Services OSP Building Construction OHP Chemical Dependency DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Original Over - Budget Final Budget Actual expenditure $ 68,301 $ 74,622 $ 76,495 $ (1,873) $ 274,668 $ 334,668 $ 342,314 $ (7,646) 367,704 367,704 383,600 (15,896) $ 642,372 $ 702,372 $ 725,914 $ (23,542) C. Governmental Funds with Negative Fund_ Balances Liabilities exceed assets in three of the County's governmental funds. Bethlehem Inn -- Fund Balance $(2,722,510). The County provided the resources, on behalf of a not-for- profit entity, to acquire real property for use as a homeless shelter. It is expected that governmental and private grants will provide the resources to reimburse the County. Humane Society of Redmond — Fund Balance $(877,322). Due to expansion of its facility, the Humane Society of Redmond (HSR) has not been able to cover its operating expenses since FY 2009. 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 Remodel (Capital Project Fund) — Fund Balance $(3,142,661). The preliminary costs incurred for the remodel 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 remodel. 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 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, 2010, was $2,338,848,450 for reported public funds of $1,821,120,344. 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. -39- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Investments As of June 30, 2010, the County had the following investments and maturities: Investment Type U.S. Agencies Corporate bonds Certificates of deposits Total Investments Interest receivable Investments at fair value Pius accrued interest Investment Maturities 18 months or less $ 32,235,647 12, 346, 207 22,752,167 18 to 24 months $ 2,000,000 $ 67,334,021 $ 2,000,000 Deschutes County - Statement of Net Assets Fiduciary Funds - Statement of Fiduciary Assets and Liabilities Total investments $ 67,334,021 $ State of Oregon Investment Pool 34,871,789 2,000,000 Total Portfolio $ 102,205,810 $ 2,000,000 $ 104,205,810 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, 2010, 98% of the investment portfolio will mature in 18 months or less. 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, 2010, the County's investments in corporate bonds were rated A+ Total $ 34,235,647 12,346,207 22, 752,167 69,334,021 686,609 $ 70,020,630 63,760,883 6,259,747 $ 70,020,630 $ 69,334,021 34, 871,789 Total Portfolio $ 102,205,810 $ 2,000,000 $ 104,205,810 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, 2010, 98% of the investment portfolio will mature in 18 months or less. 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, 2010, the County's investments in corporate bonds were rated A+ DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 to AA+ by Standard & Poor's, and Al to AA1 by Moody's investors Service. The State of Oregon Investment Pool is not rated. 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 brokerldealers 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, 2010, 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 10 to 20 years. Interest rates are fixed at the time of the initial transaction at then prevailing rates. At June 30, 2010, $2,898,694 is due on contracts from sales of real property and $2,254,927 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. -41- Transient Totals Property Room Taxes Notes and Taxes Taxes Receivable Accounts Contracts Assessment Total General $ 1,658,852 $ $ 9,668,852 $ 194,797 $ $ $ 1,863,649 Sheriff - - 330 330 Go untywide Law Enforce ment 1,239,921 1,239,921 9,640 1.249,561 Rural Law Enforcement 615,211 615,211 128,827 744,038 Project Development - - - 2,801,742 2,801,742 Road 92,447 - 92,447 Solid Waste - - 475,882 475,882 Fair& Expo Center 187,563 187,563 22,094 - 209,657 No nmajorandother fund s 1,179,021 332,197 1,511,218 1,696.746 2,351,879 1,132,227 6,692,070 Total $ 4,890,568 $ 332,197 $ 5,222.765 $ 2,620,763 $ 5,153,621 $ 1,132,227 $14,129,376 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 10 to 20 years. Interest rates are fixed at the time of the initial transaction at then prevailing rates. At June 30, 2010, $2,898,694 is due on contracts from sales of real property and $2,254,927 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. -41- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 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: Unavailable C. Deferred charges The County's prepaid pension costs, deferred cost of debt issuance and deferred costs of refund debt are amortized on the straight-line basis over the period benefitted. -42- Property and Special Total Unearned Transient Room Contracts of Assessment Total and Deferred Taxes Loans Sale s Unavailable Unearned Revenues General $ 1,418,208 $ - $ $ - $ 1,418,208 $ 471,913 $ 1,890,121 Countywide LED 1,058,134 - - 1,058,134 - 1,058,134 Rural LED 522,225 - 522,225 522,225 Project Development - 2,774,785 2,774,785 - 2,774,785 Non major funds 1,005,862 1,433,232 918,647 1,132,227 4,489,968 450,346 4,940,314 Total Unearned and Deferred Revenues $ 4,004,429 $ 1,433,232 $ 3,693,432 $ 1,132,227 $ 10,263,320 $ 922,259 $ 11,185,579 C. Deferred charges The County's prepaid pension costs, deferred cost of debt issuance and deferred costs of refund debt are amortized on the straight-line basis over the period benefitted. -42- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL. STATEMENTS JUNE 30, 2010 Deferred Charges Prepaid Pension Cost Series 2002 Series 2004 Total Prepaid Pension Cost Deferred Cost of Issuance Series 2002 Pension Bond Series 2003 Full Faith & Credit Series 2004 Pension Bond Series 2005 Full Faith & Credit Series 2005 LID Series 2007 LID Series 2007 Full Faith & Credit Series 2008A Full Faith & Credit Series 2009A Full Faith & Credit Series 2009 LID Series 20010 Full Faith & Credit Total Deferred Cost of Issuance Deferred Cost of Refunded Debt Refunding Series 2002 Refunding Cost of Issuance Bend Library, Series 2003 Refunding Cost of Issuance CDD Refunding Series, 2004 Refunding Cost of Issuance HHSIBJCC Refunding Series, 2005 Refunding Cost of Issuance Total Deferred Cost of Refunded Debt Governmental Activities Business -Type Activities Total $ 3,683,305 $ - $ 3,683,305 5,070,924 - 5,070,924 8,754,229 - 8,754,229 74,585 458,181 100,637 49,416 2,038 7,127 144,080 61,880 8,521 50,128 956,593 236,636 18,483 148,136 30,975 65,161 24,218 149,007 82,213 754,829 110,222 39,792 153,831 303,845 744,482 42,754 787,236 74,585 568,403 100,637 89,208 2,038 160,958 144,080 61,880 8,521 50,128 1,260,438 981,118 61,237 148,136 30,975 65,161 24,218 149,007 82,213 1,542,065 Total Deferred Charges $ 10,465,651 $ 1,091,081 $ 11,556,732 -43- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 D. Capital assets Capital asset activity for the year ended June 30, 2010, was as follows: Beginning Ending Balance Increases Decreases Balance Governmental activities: Capital assets, not being depreciated: Land $ 12,993,068 $ - Construction in progress 3,264,867 9,492,444 Total capital assets, not being depreciated 16,257,935 9,492,444 Capital assets, being depreciated: $ 12,993,068 12,757,311 25, 750, 379 Buildings and improvements 65,036,431 7,361 - 65,043,792 Land improvements 4,208,590 - - 4,208,590 Equipment and vehicles 29,939,629 1,577,250 (602,840) 30,914,039 Infrastructure 72,013,293 13,888,031 - 85,901,324 Total capital assets, being depreciated 171,197,943 15,472,642 (602,840) 186,067,745 Less accumulated depreciation for: Buildings and improvements Land improvements Equipment and vehicles Infrastructure Total accumulated depreciation Total capital assets, being depreciated, net Governmental activities capital assets, net (14,558,626) (1,567,448) - (16,126,074) (1,485,789) (138,820) - (1,624,609) (18,277,612) (2,118,161) 552,928 (19,842,845) (32,069,835) (2,918,146) - (34,9_87,981) (66,391,862) (6,742,575) 552,928 (_2,581,509) Less accumulated depreciation for: 104,806,081 8,730,067 (49,912) 113,486,236 19,903 (5,051,975) Land improvements (6,627,497) $ 121,064,016 $ 18,222,511 $ (49,912) $ 139,236,615 Business -type activities: Capital assets, not being depreciated: Land $ 1,893,902 $ - $ - $ 1,893,902 Construction in progress 3,557,679 2,365,199 - 5,922,878 Total capital assets, not being depreciated 5,451,581 2,365,199 - 7,816,780 Capital assets, being depreciated: Buildings and improvements 31,643,740 123,882 (52,461) 31,715,161 Land improvements 25,888,411 11,230 (12,189) 25,887,452 Equipment and vehicles 6,428,284 39,057 (212,143) 6,255,198 Total capital assets, being depreciated 63,960,435 174,169 (276,793) 93) 63,857,$11 Less accumulated depreciation for: Buildings and improvements (4,365,514) (706,364) 19,903 (5,051,975) Land improvements (6,627,497) (1,151,610) 10,970 (7,768,137) Equipment and vehicles 2,475,746 (381,051) 173,162 (2,683,635) Total accumulated depreciation (13,468,757) (2,239,025) 204,035 (15,503,747) Total capital assets, being depreciated, net Business -type activities capital assets, net 50,491,678 (2,064,856) (72,758) 48,354,064 $ 55,943,259 $ 300,343 $ (72,758) $ 56,170,844 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General services $ 987,009 County roads 1,962,693 Public safety 3,473,677 Health and welfare 188,417 Capital assets held by the government's internal service funds are charged to the various functions based on their usage of the assets 130,779 Total depreciation expense - governmental activities $ 6,742,575 Business -type activities: Solid waste $ 1,355,158 Fair & expo center 754,746 RV Park 129,121 Total depreciation expense - business -type activities $ 2,239,025 Operating Leases — County as Lessor of Real Property The County received $1,144,189 in lease rental revenue for the year ended June 30, 2010, and the County expects to receive approximately $6 million in lease rental income over the next 5 years under non- cancelable leases which were in effect at June 30, 2010. 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 $8.2 million as of June 30, 2010, and depreciation expense for FY 2010 was $128,000. E. Interfund Activity Interfund Transfers: Project Nonmajor Internal Fair & Development & and Other Service Expo General Debt Reserve Road Fund Funds RV Park Center Total Transfers Out: General Activities General Fund $ - $ $ $ 12,561,553 $ 195,001 $ $ 202,919 $ 12,959,473 Sherif 490,000 - - - 490,000 Project bevel & Debt Reserve 1,301,080 62,144 1,363,224 Road - 400,000 - - 400,000 Nonmajor governmental 93,303 300,000 93,190 3,891,635 124,700 190,000 102,765 4,795,593 Solid Waste - - 708,567 - - - - 708,567 Total $ 583,303 $ $00,000 $ 801,757 $ 18,154,268 $ 381,845 $ 190,900 $ 305,684 $ 20,716,857 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. -45- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 lnterfund Loans. The preliminary costs incurred for the remodel 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, 2010, was $877,322 from the Humane Society of Redmond Fund and $3,142,673 from the Jail Remodel Fund. The loan to 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 Remodel will be repaid with the proceeds from the sale of real property. The cash overdraft in the Bethlehem Inn Fund, $2,722,510, and the cash overdraft in the Park Acquisition & Development Fund, $14,193, have been reported as an interfund borrowing with the General 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, 2010, was approximately $284,000. The future minimum lease payments for these leases are as follow: Fiscal Year Ending June 30, Amount 2011 $ 182,789 2012 128,501 2013 61,431 2014 29,602 Total $ 402,323 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 issued 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 dent 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 original 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, 2010 Purpose General Obligation and Full Faith & Credit Obligation Bonds Governmental activities Governmental activities - refunding Business -type activities Business -type activities - refunding Limited Tax Improvement Bonds Governmental activities Notes Governmental activities Business -type activities -47- Balance at Interest Rates June 30, 2010 3.70-7.02% $ 52,145,635 2.96-4.43% 15,775,000 4.49-5.47% 16,342,324 3.87% 15,610,000 $ 99,872,959 4.00-5.95% 1 1,040,140 0.00% $ 150,000 4.75-5.00% 434,717 $ 584,717 DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Changes in Long -Term Liabilities Changes in long-term obligations for the year ended June 30, 2010, are as follows: $ 85,941,065 $ 25,595,521 $ (25,540,850) $ 85,995,736 $ 14,596,637 Business-tvpe activities: Full faith & credit obligations $ 16,943,707 $ - $ (601,383) $ 16,342,324 Due Within Unamortized prem / (disc) July 1, 2009 Increases Decreases June 30, 2010 One Year Governmental activities: 17,185,000 - (1,575,000) 15,610,000 1,725,000 Claims 445,415 - (63,631) 381,784 63,631 Internal service funds $ 3,334,937 $ 14,214,750 $ (14,046,769) $ 3,502,918 $ 2,532,878 Pension obligation bonds 12,246,250 - (109,539) 12,136,711 140,574 Full faith & credit obligations 44,491,293 1,320,040 (1,558,617) 44,252,676 1,866,845 Unamortized prem 1(disc) 212,837 (4,837) (9,485) 198,515 9,485 General obligation bonds 14,159,762 - (2,628,514) 11,531,248 2,797,983 Unamortized premiums 232,471 - (46,494) 185,977 46,494 Loans - Governmental funds 200,000 - (50,000) 150,000 50,000 Full faith & credit LIDs 1,339,130 - (298,990) 1,040,140 43,000 Net OPEB obligations Governmental funds 2,306,370 2,627,769 (158,216) 4,775,923 - Internal service funds 243,287 269,496 (19,690) 493,093 - Compensated absences Governmental funds 6,442,953 6,499,033 (6,031,022) 6,910,964 6,469,111 Internal service funds 731,775 669,310 (583,514) 817,571 640,267 $ 85,941,065 $ 25,595,521 $ (25,540,850) $ 85,995,736 $ 14,596,637 Business-tvpe activities: Full faith & credit obligations $ 16,943,707 $ - $ (601,383) $ 16,342,324 $ 623,155 Unamortized prem / (disc) 94,805 - (4,696) 90,109 4,696 General obligation bonds 17,185,000 - (1,575,000) 15,610,000 1,725,000 Unamortized premiums 445,415 - (63,631) 381,784 63,631 Net OPEB obligations 122,644 133,536 (7,605) 248,575 - Compensated absences 285,127 261,632 (237,985) 308,774 266,876 Landfill closure and postclosure 11,783,502 323,858 (1,956,350) 10,151,010 - Notes payable 452,576 - (17,859) 434,717 17,976 $ 47,312,776 $ 719,026 $ (4,464,509) $ 43,567,293 $ 2,701,334 -48- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS .TUNE 30, 2010 Debt Service Requirements Debt service requirements on Limited Tax Improvement Bonds and Bonds and Notes at June 30, 2010, are as follows: 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 four transfer and recycle 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 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 reserves 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, Governmental Activities Ltd Tax Improvement Bonds & Notes Principal Interest Principal Interest 2011 $ 43,000 $ 50;588 $ 4,855,402 $ 3,083,278 2012 51,180 48,499 5,163,061 2,940,725 2013 20,000 46,582 5,389,998 2,660,676 2014 79,000 45,179 4,851,724 2,495,002 2015 126,000 40,335 2,546,970 2,337,603 2016-2020 720,960 61,176 12, 501, 632 10, 541, 901 2021-2025 - - 15,654,794 6,614,867 2026-2030 - - 12,930,580 2,434,370 2031-2035 - - 4,176,475 297,598 $ 1,040,140 $ 292,359 $ 68,070,636 $ 33,406,020 Business -Type Activities Ltd Tax Improvement Bonds & Notes Principal Interest Principal Interest 2011 $ - $ - $ 2,366,131 $ 1,332,456 2012 - - 2,546,160 1,234,169 2013 - - 2,725,136 1,142, 036 2014 - - 2,913,872 1,040,421 2015 3,134,788 913,126 2016-2020 - - 9,574,671 2,728,063 2021-2025 - - 5,156, 085 1,517,210 2026-2030 - - 2,896,673 517,996 2031-2035 - - 1,073,525 76,495 $ - $ - $ 32, 387, 041 $ 10, 501, 972 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 four transfer and recycle 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 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 reserves 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, DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL. STATEMENTS JUNE 30, 2010 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 medicalldental risks. It self -insures against losses for general liability, 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 on both 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 total cost of settling claims. Liabilities include an amount for claims for 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, 2010, of the Insurance Fund (all insurance programs other than medical/dental) are reported at $422,612, which is 37% of fiscal year 2010 claims expense and of the Health Benefits Trust Fund (medical/dental) at $15,416,832, which is 85% of fiscal year 2010 claims expense. Changes in the Insurance Funds' claim liabilities are as follows: -50- DESCHUTES COUNTY, OREGON Claims payable, June 30, 2008 Fiscal year 2009 claims expense Fiscal year 2009 claims paid Claims payable, June 30, 2009 Fiscal year 2010 claims expense Fiscal year 2010 claims paid Claims payable, June 30, 2010 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Insurance Health Benefits Fund Trust Fund Total $ 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 1,130, 254 13, 084,496 14, 214, 750 1,134, 007 12, 912, 762 14, 046, 769 $ 1,940,080 $ 1,562,838 $ 3,502,918 B. Commitments and continaent 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, 2010, the County had commitments outstanding, in the form of contracts for construction projects of approximately $15.7 million. Of this amount, $11.4 million had been paid or accrued through June 30, 2010. C. Participation in Public employees retirements stem 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, 2010 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 2010, the County's annual pension cost of $5,284,017 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, 2007 actuarial valuation for the County for Fiscal Year 2010 was 3.02% for Tier One and Tier Two general service employees and 10.92% for police & fire employees. For OPSRP employees, the County remitted contributions based on employee class. OPSRP contribution rates were 3.58% for general services and 6.29% for police and fire employees. These OPSRP rates were adopted based on actuarial information regarding projected costs of the new plan. Effective July 1, 2011, the employer rates will increase to 10.33% for Tier 1/Tier 2, 6.47% for OPSRP general employees and 9.18% for OPSRP Police and Fire Employees based on the December 31, 2009, valuation. The actuarial assumptions in the December 31, 2007, 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, 2007, 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 6/30/2008 $ 5,794,871 100% $ 6/30/2009 $ 6,260,380 100% $ 6/30/2010 $ 5,284,017 100% $ Obligation 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, 2010, 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 -52- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 cost-sharing multiple -employer defined benefit other postemployment benefit plan administered by OPERS. 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, 0.29% of annual covered payroll for Tier 1/Tier 2 employees, 0.19% for OPSRP employees. The rate will change to 0.59% of annual covered payroll for Tier 1/Tier 2 employees and 0.50% 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 $195,293, $271,254 and $251,085, respectively, for the years ended June 30, 2010, 2009 and 2008. 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. The Plan does not issue separate financial statements. 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, 2010 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 (open basis). 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: Net OPEB Obligation - beginning of year Interest on existing Obligation Annual OPEB Cost Interest on Annual OPER Cost Contributions Made Net OPEB Obligation - end of year June 30, 2009 June 30, 2010 3,165,717 126,627 $ 2,672,301 106,892 3,374,027 130,907 (620,043) (766,536) $ 2,672,301 $ 5,517,591 The County's annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net OPEB obligation for 2010 was as follows: Fiscal Year Ending Annual OPEB Cost Annual OPEB Net OPEB Cost Contributed Obligation 6/30/2009 $ 3,165,717 19.59% $ 2,672,301 6/3012010 $ 3,374,027 23.42% $ 5,517,591 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 pian 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. -54- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 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 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) Unfunded UAAL as a (Overfunded) Percentage AAL Funded Covered of Covered (UAAL) Ratio Payroll Payroll (b -a) (alb) (c) (b-alc) $ 27,371,450 $ 27,371,450 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. At June 30, 2010, the estimated liability for landfill closure and postclosure care costs is $10.2 million. This is based on engineering estimates of 56% usage at Knott Landfill (7,000,000 cubic yards used of 12,500,000 cubic yards available) and full usage at other smaller sites. It is estimated that an additional $7 million will be recognized as closure and postclosure care costs between July 1, 2010, 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 ($19,020,816) is based on the amount that would be paid if all equipment, facilities and services -55- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS 5 JUNE 30, 2010 u, required to close, monitor and maintain the landfills were acquired as of June 30, 2010. However, the actual cost of closure and postclosure care may be higher or lower due to inflation, changes in technology or changes in regulations. For the past several years, the County has designated resources for future closure and postclosure care and F 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 G 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 State of Oregon and Federal government. Expenditures are for functions related primarily 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, countywide, 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 acquisition of real property for use by the County. Road — State gas tax apportionment and Federal 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, maintenance and closure of the County's sanitary landfill and transfer and recycle stations. Fair & Expo Center — fees, transfers and property taxes for the operation of a fair and expo center, annual county fair and payments for debt service. Nonmajor Governmental Funds Special Revenue Funds Economic Development — loan repayment and interest revenues for loans and grants to business entities and not -for -profits. Court Technology Reserve — transfers from General Fund for upgrades to Video Arraignment equipment. -56- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Assessment & Taxation Reserve — transfer from General Fund, made in FY 2008, and interest revenues for the upgrade or replacement of the assessment and taxation system for the County's property tax activities. Crime Prevention Services — transfers from the General Fund to support selected crime prevention programs. Fund inactivated as of June 30, 2010. Grant Projects — grants for local programs as designated by the grantor. Justice Court — transfer from General Fund for public safety activities. La Pine Industrial — proceeds from land sales and lease payments for industrial development in the La Pine Industrial Park. Bethlehem Inn — grants for the purchase and upgrade of a facility for the homeless. Humane Society of Redmond — loan from a reserve fund of Solid Waste to make loans 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 inter -fund and third -party 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 Federal forest receipts for education. Special Transportation -- State grants 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 recreation advertising. Property Management Operations — Rents for assistance with industrial development and management of County's real property. Foreclosed Land Sales — land sale proceeds for supervision and maintenance of properties acquired through tax foreclosure. Liquor Enforcement — allocation of State funds for enforcement of liquor laws. -57- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL. STATEMENTS JUNE 30, 2010 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. 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 — Fines and fees to provide security in the court building. Deschutes County Communication System — contracts 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 Public Health, made in FY 2007, and interest on investments for reserve to enable sustained response to significant public health events. Accountable Behavioral Health Alliance (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. -58- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 CDD Building Improvement Reserve — transfers from operation fund for future capital improvements for CDD's facilities. Resources transferred to operation fund in FY 2010; fund inactivated June 30, 2010. 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. 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. Countywide Transportation SDC Improvement — fees from developers and builders for upgrades and expansion of county road infrastructure. Vehicle Maintenance and Replacement — transfers from County funds and departments for vehicle replacement and repair. Dog Control — licenses, fees and donations 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. 911 New Facility Property — transfer from operations for personal property to be installed in the new facility. (Occupancy —August 2010) Deschutes County 911 County Service District Equipment Reserve — funds transferred from DC 911 for future capita[ asset requirements. Deschutes County Extension and 4-H Service District — property taxes for Oregon State University's Extension Service programs. -59- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Deschutes County Extension and 4-H Service District Reserve Fund — transfer from operations for future capital asset requirements. Black Butte Ranch Service District — property taxes and fees for security services and law enforcement within the District's boundaries. Sunriver Service District — property taxes and fees for law enforcement and fire services within the District's boundaries. Sunriver Service District Reserve — funds transferred from Sunriver Service District for future capital asset requirements. Debt Service Funds Local Improvement District, Series 2003 — collection of special assessment liens for debt service on special assessment bonds. Final debt service payment made in FY 2010. 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 on bonds issued to build 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. HHSIBJCC 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. Full Faith and Credit, 2010 — lease payments for debt service on bonds issued to build a secure treatment facility. Public Safety 1998/2002 General Obligation — property taxes for debt service on bonds issued to build public safety complex. M DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 PERS Series 2002 and 2004 Debt Service -- transfer from operating funds for debt service on bonds issued to fund pension liability. Bend Library County Service District General Obligation — property taxes for debt service on bonds issued to build a public library in Bend. Redmond Library County Service District General Obligation — property taxes for debt service on bonds issued to remodel a building for use as a public library in Redmond. Sunriver Library County Service District General Obligation — property taxes for debt service on bonds issued to build a public library in Sunriver. Capital Projects Funds Local Improvement District — collections on unbonded liens to improve roads and streets for benefited properties. Jail Remodel — interfund loan for the planning of the jail remodel project. Jamison Acquisition & Remodel — bond proceeds to purchase real property and its 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. (Occupancy — July 2010) 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. (Occupancy —August 2010) Nonmaior 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. Non_malor Proprietary Funds — Internal Service Funds Building Services — interfund charges for custodial, repairs and maintenance 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. 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. -61- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 2010 Information Technology Reserve — interfund charges for future technology improvements. Insurance -- interfund charges for general liability, property, vehicle, workers' compensation and unemployment insurance. 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, 2010 REVENUES Local Taxes - property Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Other Intergovernmental State Federal Total revenues EXPENDITURES General government Assessor Personnel services Materials and services Capital outlay Total Assessor Clerk I Elections Personnel services Materials and services Capital outlay Total Clerk 1 Elections Board of Property Tax Appeals Personnel services Materials and services Capital outlay Total Board of Prop Tax Appeals District Attorney Personnel services Materials and services Capital outlay Total District Attorney Tax Personnel services Materials and services Capital outlay Total Tax 2,435,879 Budgeted Amounts 2,370,919 64,960 854,652 848,652 714,190 Variance with Original Final Actual Amounts Final Budget $ 19,849,397 $ 19,849,397 $ 21,264,273 $ 1,414,876 28,100 28,100 26,800 (1,300) 563,514 563,514 599,850 36,336 80,000 80,000 116,448 36,448 37,908 37,908 39,108 1,200 1,219,721 1,159,721 1,743,410 583,689 2,305,492 2,365,492 2,573,234 207,742 633,031 633,031 628,219 (4,812) 24,717,163 24,717,163 26,991,342 2,274,179 2,435,879 2,435,879 2,370,919 64,960 854,652 848,652 714,190 134,462 100 6,100 5,799 301 3,290,631 3,290,631 3,090,908 19 9, 723 752,369 752,369 693,409 58,960 708,235 708,235 609,423 98,812 100 100 - 100 1,460,704 1,460, 704 1,302,832 157,872 37,514 37,514 37,314 200 22,094 22,744 22,599 145 100 100 - 100 59,708 60,358 59,913 445 3,758,998 3,758,998 3,743,771 15,227 808,265 808,265 800,680 7,585 20,000 55,000 43,135 11,865 4,587,263 4,622,263 4,587,586 34,677 454,632 454,632 453,181 1,451 291,739 301,239 296,608 4,631 100 100 - 100 746,471 755,971 749,789 6,182 Continued -65- DESCHUTES COUNTY, OREGON GENERALFUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2010 Expenditures (Continued) Veteran's services Personnel services Materials and services Capital outlay Total Veteran's services Property management Personnel services Materials and services Capital outlay Total Property management Grant projects Personnel services Materials and services Capital outlay Total Grant projects Non -Departmental Personnel services Materials and services Capital outlay Total Non -Departmental Total general government Operating contingency Budgeted Amounts 5,415,042 - 5,415,042 Total expenditures 18,423,555 17,797,555 11,801,317 Variance with Original Final Actual Amounts Final Budget 157,300 159,500 157,773 1,727 68,301 74,622 76,495 (1,873) 100 100 - 100 225,701 234,222 234,268 (46) 185,575 185,575 185,406 169 54,010 54,010 53,341 669 100 100 - 100 239,685 239,685 238,747 938 97,839 97,839 97,741 98 7,734 7,734 6,008 1,726 100 100 - 100 105,673 105,673 103,749 1,924 9,378 9,378 8,510 868 1,603, 528 1,603, 528 1,425, 015 178,513 100 100 - 100 1,613,006 1,613, 006 1,433,525 179,481 12,328,842 12,382,513 11,801,317 581,196 Operating contingency 6,094,713 5,415,042 - 5,415,042 Total expenditures 18,423,555 17,797,555 11,801,317 5,996,238 Excess of revenues over expenditures 6,293,608 6,919,608 15,190,025 8,270,417 Other financing sources (uses) Appropriation transfers out - (506,000) - (506,000) Transfers in 583,303 583,303 583,303 Transfer out (12,926,911) (13,046,911) (12,959,473) (87,438) Total other financing sources (uses) (12,343,608) (12,969,608) (12,376,170) (593,438)_ Net change in fund balance (6,050,000) (6,050,000) 2,813,855 8,863,855 Fund balance -beginning 6,050,000 6,050,000 7,119,757 1,069,757 Fund balance - ending $ - $ - $ 9,933,612 $ 9,933,612 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, 2010 Continued -67- Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Investment earnings $ $ $ 23,427 $ 23,427 Intergovernmental Local 32,960,258 32,960,258 27,887,663 (5,072,595) Total revenues 32,960,258 32,960,258 27,911,090 (5,049,168) EXPENDITURES Sheriffs services Personnel services 1,120,639 1,264,839 1,237,000 27,839 Materials and services 840,449 925,449 898,524 26,925 Capital outlay 100 100 - 100 Total Sheriffs services 1,961,188 2,190,388 2,135,524 54,864 Civillspecial units Personnel services 662,717 662,717 646,070 16,647 Materials and services 44,244 63,657 61,143 2,514 Capital outlay 20,000 20,500 20,288 212 Total Civil/special units 726,961 746,874 727,501 19,373 Automotive/communications Personnel services 372,659 372,659 362,014 10,645 Materials and services 1,017,725 1,017,725 984,250 33,475 Capital outlay 7,500 7,500 7,361 139 Total Automotivelcommunications 1,397,884 1,397,884 1,353,625 44,259 Investigations/evidence Personnel services 1,435,003 1,435,003 1,276,445 158,558 Materials and services 972,324 172,324 164,071 8,253 Capital outlay 75,000 90,000 82,604 7,396 Total Investigationslevidence 1,682,327 1,697,327 1,523,120 174,207 Patrol Personnel services 6,695,212 6,588,604 6,323,623 264,981 Materials and services 604,363 643,363 618,283 25,080 Capital outlay 273,000 354,000 318,513 35,487 Total Patrol 7,572,575 7,585,967 73260,419 325,548 Records Personnel services 562,465 562,465 543,969 18,496 Materials and services 79,798 79,798 51,348 28,450 Capital outlay 100 100 100 Total Records 642,363 642,363 595,317 47,046 Adult jail Personnel services 7,271,441 7,271,441 7,002,578 268,863 Materials and services 1,736,643 1,736,643 1,423,865 312,778 Capital outlay 36,825 96,825 84,796 12,029 Total Adult jail 9,044,909 9,104,909 8,511,239 593,670 Court security Personnel services 201,870 201,870 187,165 14,705 Materials and services 13,938 13,938 8,861 5,077 Capital outlay 100 100 - 100 Total Court security 215,908 215,908 196,026 19,882 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, 2010 Training Personnel services Budgeted Amounts 227,201 212,634 14,567 Materials and services 72,752 Actual Variance with 25,119 Original Final Amounts Final Budget Expenditures (Continued) Total Training 300,053 465,053 419,618 Emergency services Other law enforcement services Personnel services 149,651 153,151 152,287 864 Materials and services 18,420 18,420 9,685 8,735 Capital outlay 20,000 20,500 20,288 212 Total Emergency services 188,071 192,071 182,260 9,811 Special services Non -Departmental Personnel services 880,339 910,339 890,819 19,520 Materials and services 147,451 167,451 135,965 31,486 Capital outlay 80,900 115,900 81,314 34,586 Total Special services 1,108,690 1,193,690 1,108,099 85,591 Regional work center Total expenditures 32,420,258 32,420,258 27,397,664 Personnel services 2,363,596 2,363,596 2,115,613 247,983 Materials and services 374,146 374,146 257,609 116,537 Capital outlay 100 100 - 100 Total Regional work center 2,737,842 2,737,842 2,373,222 364,620 Training Personnel services 227,201 227,201 212,634 14,567 Materials and services 72,752 197,752 172,633 25,119 Capital outlay 100 40,100 34,351 5,749 Total Training 300,053 465,053 419,618 45,435 Other law enforcement services Personnel services 489,861 524,861 502,860 22,001 Materials and services 37,741 62,741 45,790 16,951 Capital outlay 100 100 100 Total Other law enforcement services 527,702 587,702 548,650 39,052 Non -Departmental Materials and services 463,044 463,044 463,044 - Total Non -Departmental 463,044 463,044 463,044 - Total 28,569,517 29,221,022 27,397,664 1,823,358 Operating contingency 3,850,741 3,199,236 - 3,199,236 Total expenditures 32,420,258 32,420,258 27,397,664 5,022,594 Excess (deficiency) of revenues over expenditures 540,000 540,000 513,426 (26,575) Other financing sources (uses) Sale of capital assets - - - Transfers in - - Transfers out (540,000) (540,000) (490,000) 54,000 Total other financing sources (uses) (540,000) (540,000) (490,000) 50,000 Net change in fund balance 23,426 23,426 Fund balance - Beginning of year 184,533 184,533 Fund balance - End of year $ - $ $ 207,959 $ 207,959 No 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, 2010 REVENUES Local Taxes - Property Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Intergovernmental Local State Federal Total revenues EXPENDITURES Sheriff's 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 $ 15,319,703 $ 15,319,703 $ 16,115,654 $ 795,951 161,050 161,050 214,055 53,005 31,866 31,866 56,593 24,727 30,000 30,000 85,094 55,094 134,450 134,450 169,895 35,445 - - 50 50 289,000 289,000 185,022 (103,978) 1,771,348 1,771,348 2,054,043 282,695 35,000 35,000 122,411 87,411 17,772,417 17,772,417 19,002,817 1,230,400 20,242,936 20,242,936 16,925,625 20,242,936 20,242,936 16,925,625 (2,470,519) (2,47.0,519) 2,077,192 2,470,519 2,470,519 3,585,360 $ - $ - $ 5,662,552 3,317,311 3.317.311 4,547,711 1,114,841 $ 5,662,552 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, 2010 REVENUES Local Taxes - Property Fines, forfeitures and penalties Investment earnings Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Sheriffs services Materials and services Total expenditures Net change in fund balance Budgeted Amounts Original Final Actual Variance with Amounts Final Budget $ 7,478,702 $ 7,478,702 $ 7,866,121 $ 387,419 165,000 165,000 160,927 (4,073) 11,800 11,800 16,956 5,156 29,000 29,000 68,365 39,365 6,000 6,000 20,435 14,435 3,281,746 3,281,746 3,272,909 (8,837) 379,101 379,101 359,410 (19,691) 78,500 78,500 154,718 76,218 11,429, 849 11,429, 849 11, 919, 841 489,992 12,717,322 12,717,322 10,962,038 1,755,284 12,717,322 12,717,322 10,962,038 1,755,284 (1,287,473) (1,287,473) 957,803 2,245,276 Fund balance - Beginning of year 1,287,473 1,287,473 1,558,166 270,693 Fund balance - End of year $ - $ - $ 2,515,969 $ 2,515,969 -70- EXPENDITURES Materials and services DESCHUTES COUNTY, OREGON 49,700 37,935 11,765 Capital outlay PROJECT DEVELOPMENT FUND 1,000,000 - 1,000,000 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL 1,049,700 FOR THE YEAR ENDED JUNE 30, 2010 Operating contingency 1,930,712 1,930,712 Budgeted Amounts Total expenditures 2,980,412 2,980,412 37,935 2,942,477 Actual Variance with (1,063,224) Original Final Amounts Final Budget REVENUES (831,363) Fund balance - Beginning of year 3,767,636 Local 3,675,532 Fund balance - End of year $ - Investment earnings $ 101,000 $ 101,000 $ 219,806 $ 118,806 Loan repayments 175,000 175,000 49,990 (125,010) Total revenues 276,000 276,000 269,796 (6,204) EXPENDITURES Materials and services 49,700 49,700 37,935 11,765 Capital outlay 1,000,000 1,000,000 - 1,000,000 Total 1,049,700 1,049,700 37,935 1,011,765 Operating contingency 1,930,712 1,930,712 - 1,930,712 Total expenditures 2,980,412 2,980,412 37,935 2,942,477 Excess (deficiency) of revenues over expenditures (2,704,412) (2,704,412) 231,861 Other financing sources (uses) Transfers in 300,000 300,000 300,000 Transfer out (1,363,224) (1,363,224 T (1,363,224) Total other financing sources (uses) (1,063,224) (1,063,224) (1,063,224) Net change in fund balance (3,767,636) (3,767,636) (831,363) Fund balance - Beginning of year 3,767,636 3,767,636 3,675,532 Fund balance - End of year $ - $ - $ 2,844,169 -71- 2,936,273 2,936,273 $ 2,844,169 DESCHUTES COUNTY, OREGON ROAD DEPARTMENT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2010 -72- Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Licenses and permits $ - $ - $ 693 $ 693 Investment earnings 50,000 50,000 39,037 (10,963) Rents - - 300 300 Charges for services 2,056,000 2,056,000 2,024,400 (31,600) Contributions and donations - - 26,794 26,794 Intergovernmental Local 495,000 495,000 654,792 159,792 State 8,415,477 8,415,477 7,782,520 (632,957) Federal 2,982,000 2,982,000 2,633,352 (348,648) Total revenues 13,998,477 13,998,477 13,161,888 (836,589) EXPENDITURES Personnel services 5,665,373 5,665,373 5,302,283 363,090 Materials and services 9,133,210 9,133,210 8,495,135 638,075 Capital outlay 2,700,000 2,700,000 1,312,567 1,387,433 Total 17,498,583 17,498,583 15,109,985 2,388,598 Operating contingency 1,783,316 1,783,316 - 1,783,316 Total expenditures 19,281,899 19,281,899 15,109,985 4,171,914 Excess (deficiency) of revenues over expenditures (5,283,422) (5,283,422) (1,948,097) 3,335,325 Other financing sources (uses) Transfers in 811,757 811,757 801,757 (10,000) Transfers out (400,000) (400,000) (400,000) - Total other financing sources (uses) 411,757 411,757 401,757 (10,000) Net change in fund balance (4,871,665) (4,871,665) (1,546,340) 3,325,325 Fund balance - Beginning of year 4,871,665 4,871,665 5,774,501 902,836 Fund balance - End of year $ - $ - $ 4,228,161 $ 4,228,161 -72- DESCHUTES COUNTY, OREGON PERS RESERVE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED .DUNE 30, 2010 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Local Investment earnings $ 120,000 $ 120,000 $ 124,983 $ 4,983 Charges for services 1,600,000 1,600,000 1,713,966 113,966 Total revenues 1,720,000 1,720,000 1,838,949 118,949 EXPENDITURES Materials and services 850 850 850 - Total 850 850 850 - Operating contingency 12,369,050 12,369,050 - 12,369,050 Total expenditures 12,369,900 12,369,900 850 12,369,050 Excess (deficiency) of revenues over expenditures (10,649,900) (10,649,900) 1,838,099 12,487,999 Other financing sources (uses) Transfers out (100) (100) - 100 Total other financing sources (uses) (100) (100) - 100 Net change in fund balance (10,650,000) (10,650,000) 1,838,099 12,488,099 Fund balance - Beginning of year 10,650,000 10,650,000 10,649,627 (373) Fund balance - End of year $ - $ - $ 12,487,726 $ 12,487,726 -73- This page intentionally left blank. OTHER SUPPLEMENTARY INFORMATION This page intentionally left blank. COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES This page intentionally left blank. DESCHUTES COUNTY, OREGON NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 2,453,041 $ - $ 1,969,223 $ 4,422,264 Due to other funds 3,614,025 - 3,142,673 6,756,697 Deposits 12,438 - - 12,438 Deferred revenues 3,128,259 1,361,709 - 4,489,968 Unearned revenues 450,345 - - 450,346 Total liabilities 9,658,108 1,361,709 5,111,896 16,131,713 Fund balances: Unreserved, reported in nonmajor: Special revenue funds 30,931,402 - - 30,931,402 Debt service funds - 1,101,183 - 1,101,183 Capital project funds - - 958,911 958,911 Total fund balances 30,931,402 1,101,183 958,911 32,991,496 Total liabilities and fund balances $ 40,589,510 $ 2,462,892 $ 6,070,807 $ 49,123,209 -79- Special Total Nonmajor Revenue Debt Service Capital Project Governmental Funds Funds Funds Funds ASSETS Cash and cash equivalents $ 16,026,406 $ 409,658 $ 2,537,867 $ 18,973,931 Investments, plus accrued interest 19,400,021 570,301 3,532,940 23,503,262 Taxes receivable 1,241,520 269,698 - 1,511,218 Accounts receivable 1,569,684 81,008 - 1,650,692 Notes and contracts receivable 2,351,879 - - 2,351,879 Assessments receivable - 1,132,227 - 1,132,227 Total assets $ 40,589,510 $ 2,462,892 $ 6,070,807 $ 49,123,209 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 2,453,041 $ - $ 1,969,223 $ 4,422,264 Due to other funds 3,614,025 - 3,142,673 6,756,697 Deposits 12,438 - - 12,438 Deferred revenues 3,128,259 1,361,709 - 4,489,968 Unearned revenues 450,345 - - 450,346 Total liabilities 9,658,108 1,361,709 5,111,896 16,131,713 Fund balances: Unreserved, reported in nonmajor: Special revenue funds 30,931,402 - - 30,931,402 Debt service funds - 1,101,183 - 1,101,183 Capital project funds - - 958,911 958,911 Total fund balances 30,931,402 1,101,183 958,911 32,991,496 Total liabilities and fund balances $ 40,589,510 $ 2,462,892 $ 6,070,807 $ 49,123,209 -79- DESCHUTES COUNTY, OREGON NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 REVENUES Local Taxes - property Taxes - other Licenses and permits Fines, forfeitures, and penalties Special assessments Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General government Public safety County roads Health and welfare Education 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 Bondissuance Bond premium Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year (5,188,283) (2,069211) (7,597,845) (14,855,339) 15,918,355 2,211,247 24,666 18,154,268 (4,783,843) - (11,750) (4,795,593) - - 1,320,000 1,320,000 - (4,838) (4,838) 11,134,512 2,211,247 1,328,078 14,673,837 5,946,229 142,036 (6,269,767) (181,502) 24,985,173 959,147 7,228,678 33,172,998 $ 30,931,402 $ 1,101,183 $ 958,911 $ 32,991,496 :1 Total Non -Major Special Debt Capital Project Governmental Revenue Funds Service Funds Funds Funds $ 12,015,443 $ 3,496,642 $ - $ 15,512,085 2,971,183 - - 2,971,183 521,520 - - 521,520 670,481 - - 670,481 - 203,300 54,616 257,916 443,276 77,995 97,324 618,595 58,682 961,006 - 1,019,688 10,806,860 1,086,665 2,000 11,895,525 60,321 - - 60,321 733,688 - - 733,688 34,669 - - 34,669 1,048,827 - 659,257 1,708,084 23,854,248 - 338,641 24,192,889 3,078,548 - - 3,078,548 56,297, 746 5,825,608 1,151,838 63, 275,192 10,916,273 - - 10,916,273 19,990,841 - - 19,990,841 2,008,584 - - 2,008,584 25,606,039 - - 25,606,039 1,078,769 - - 1,078,769 - 4,595,659 - 4,595,659 - 3,296,705 - 3,296,705 - 2,455 - 2,455 - - 49,471 49,471 1,885,523 - 8,700,212 10,585,735 61,486,029 7,894,819 8,749,683 78,130,531 (5,188,283) (2,069211) (7,597,845) (14,855,339) 15,918,355 2,211,247 24,666 18,154,268 (4,783,843) - (11,750) (4,795,593) - - 1,320,000 1,320,000 - (4,838) (4,838) 11,134,512 2,211,247 1,328,078 14,673,837 5,946,229 142,036 (6,269,767) (181,502) 24,985,173 959,147 7,228,678 33,172,998 $ 30,931,402 $ 1,101,183 $ 958,911 $ 32,991,496 :1 COMBINING NONMAJOR GOVERNMENTAL FUNDS This page intentionally left blank. Continued -83- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Court Assessment Economic Technology & Taxation Grant Justice La Pine Development Reserve Reserve Projects Court Industrial ASSETS Cash and cash equivalents $ 50,079 $ 1,090 $ 101,611 $ 6,450 $ 74,200 $ 397 Investments, plus accrued interest 69,715 1,518 141,453 8,979 102,180 554 Taxes receivable - - - - - - Accounts receivable - 78 - Notes and contracts receivable 434,111 66,760 Assessments receivable - - Due from other funds Inventory - Total assets $ 553,905 $ 2,608 $ 243,064 $ 15,429 $ 176,458 $ 67,711 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ - $ - $ - $ 2,895 $ - Deposits - Due to other funds - - Deferred revenues 434,111 66,760 Unearned revenues Total liabilities 434,111 - - - 2,895 66,760 Fund valances: Undesignated 119,794 2,608 243,064 15,429 173,563 951 Total liabilities and fund balances $ 553,905 $ 2,608 $ 243,064 $ 15,429 $ 176,458 $ 67,711 Continued -83- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Humane Park Park General Bethlehem Society Acquisition & Development County Inn of Redmond Development Fees Projects ASSETS Cash and cash equivalents $ Investments, plus accrued interest Taxes receivable Accounts receivable Notes and contracts receivable Assessments receivable Due from other funds Inventory Total assets $ LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: General Capital County Reserve School $ $ $ 49,948 $ 591,294 $ 454,262 $ 84 69,533 823,135 632,374 116 - 51,570 - - 23,812 - - $ 939,121 $ 23,812 $ 119,481 $ 1,465,999 $ 1.086,636 $ 200 $ $ $ $ 6,555 $ $ 2,722,510 877,322 14,193 - - 939,121 - 43,818 2,722,510 1,816,443 14,193 50,373 Undesignated (2,722,510) (877,322) 9,619 119,481 1,415,626 1,086,636 200 Total liabilities and fund balances $ - $ 939,121 $ 23,812 $ 119,481 $ 1,465,999 $ 1,086,636 $ 2DD Continued -84- DESCHUTES COUNTY, OREGON Continued -85- NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Property Special Taylor Transient Video Welcome Management Foreclosed Transportation Grazing Room Tax Lottery Center Operations Land Sales ASSETS Cash and cash equivalents $ 157,893 $ 3,729 $ 9,569 $ 23,642 $ 36,791 $ 18,720 $ 49,116 Investments, plus accrued interest 219,802 5,190 13,321 32,911 51,217 26,060 68,374 Taxes receivable - - 284,741 - 47,457 - - Accounts receivable - - Notes and contracts receivable Assessments receivable Due from other funds Inventory - - Total assets $ 377,695 $ 8,919 $ 307,631 $ 56,553 $ 135,465 $ 44,780 $ 117,490 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 350,519 $ - $ 21,184 $ 19,299 $ 87,000 $ 179 $ 1,533 Deposits - - - - - - Due to other funds Deferred revenues Unearned revenues Total liabilities 350,519 - 21,184 19,299 87,000 179 1,533 Fund balances: Undesignated 27,176 8,919 286,447._ 37,254 48,465 44.601 115,957 Total liabilities and fund balances $ 377,695 $ 8,919 $ 307,631 $ 56,553 $ 135,465 $ 44,780 $ 117,490 Continued -85- DESCHUTES COUNTY, OREGON Continued -86- NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 County Commission Community Sheriffs Liquor Victims' Law Clerk on Children & Justice Asset Enforcement Assistance Library Records Families Juvenile Forfeiture ASSETS Cash and cash equivalents $ 6,152 $ 33,542 $ 110,499 $ 128,861 $ 339,163 $ 411,541 $ 10,238 Investments, plus accrued interes 8,564 46,617 153,823 179,386 472,146 572,832 14,252 Taxes receivable - - - - - - - Accounts receivable 11,792 148,856 93,341 Notes and contracts receivable - - - - Assessments receivable Due from other funds - Inventory - - Total assets $ 14,716 $ 91,951 $ 264,322 $ 308,247 $ 960,165 $ 1,077,714 $ 24,490 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ $ 16 $ 9,808 $ 1,282 $ 324,428 $ 37,136 $ Deposits 4,500 - - - - Due to other funds - Deferred revenues - Unearned revenues - 100 Total liabilities 4,516 9,808 1,282 324,428 37,236 Fund balances: Undesignated 14,716 87,435 254,514 306,965 635,737 1,040,478 24490 Total liabilities and fund balances $ 14,716 $ 91,951 $ 264,322 $ 308,247 $ 960,165 $ 1,077,714 $ 24,490 Continued -86- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Continued -87- Des Cc Court Communication Public Public Health Behavioral Facilities System Health Healthy Start Reserve ABHA Health ASSETS Cash and cash equivalents $ 152 $ 38,402 $ 565,039 $ 256,079 $ 216,461 $ 1,273,620 $ 1,083,064 Investments, plus accrued interest 212 53,042 785,068 356,485 301,333 1,772,994 1,507,445 Taxes receivable - - - - - - - Accounts receivable 4,849 509,602 11,011 253,717 Notes and contracts receivable - - - - Assessments receivable Due from other funds Inventory - - Total assets $ 5,213 $ 91,144 $ 1,859,709 $ 623,575 $ 517,794 $ 3,046,614 $ 2,844,226 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 3,705 $ 122,541 $ 54,561 $ - $ - $ 191,698 Deposits - - - - Due to other funds Deferred revenues - Uneamed revenues 121,203 - Totalliabilities - 3,705 243,744 54,561 - - 191,698 Fund balances: Undesignated 5,213 $7,439 1,615,965 569,014 517,794 3,046,614 2,652,528 Total liabilities and fund balances $ 5,213 $ 91,144 $ 1,859,709 $ 623,575 $ 517,794 $ 3,046,614 $ 2,844,226 Continued -87- DESCHUTES COUNTY, OREGON Continued -88- NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 CDD Acute Care Code Community Groundwater Newberry GIS Services OHP-CDO Abatement Development Partnership Neighborhood Dedicated ASSETS Cash and cash equivalents $ 483,746 $ 240,370 $ 39,700 $ 266,913 $ 112,973 $ 185,630 $ 155,787 Investments, plus accrued interest 673,418 334,617 55,266 370,802 157,269 258,414 216,870 Taxes receivable - - - - - - - Accounts receivable 1,250 5,483 37,115 25,000 - 5,823 Notes and contracts receivable - - 60,000 - 851,887 - Assessments receivable - - Due from other funds Inventory - - - Total assets $ 1,158,414 $ 580,470 $ 94,966 $ 734,830 $ 295,242 $ 1,295,931 $ 378,480 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 189,345 $ 49,279 $ - $ 53,550 $ 3,750 $ - $ - Deposits - - 7,938 - Due to other funds - - Deferred revenues 60,000 - 851,887 Unearned revenues 234,773 Total liabilities 189,345 49,279 - 121,488 238,523 851,887 - Fund balances: Undesignated 969,069 531,191 94,966 613,342 56,719 444,044 378,480 Total liabilities and fund balances $ 1,158,414 $ 580,470 $ 94,966 $ 734,830 $ 295,242 $ 1,295,931 $ 378,480 Continued -88- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Continued -89- Natural Federal Countywide Public Land Road Road Resource Forest Title Transportation Corner Building& Improvement Protection III SDC Imp Surveyor Preservation Equipment Reserve ASSETS Cash and cash equivalents $ 41,511 $ 243,665 $ 88,768 $ 492 $ 428,880 $ 224,479 $ 5,030 Investments, plus accrued interest 57,787 339,204 123,574 683 597,040 312,495 7,003 Taxes receivable - - - - - - Accounts receivable 167,235 4,000 Notes and contracts receivable - - Assessments receivable Due from other funds Inventory - - - Total assets $ 266,533 $ 582,869 $ 212,342 $ 1,175 $ 1,025,920 $ 540,974 $ 12,033 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 171,847 $ 5,008 $ - $ - $ - $ - $ - Deposits - - Due to other funds Deferred revenues Uneamed revenues Total liabilities 171,847 5,008 - - - - - Fund balances: Undesignated 94,686 577,861 212,342 1,175 1,025,920 540,974 12,033 Total liabilities and fund balances $ 266,533 $ 582,869 $ 212,342 $ 1,175 $ 1,025,920 $ 540,974 $ 12,033 Continued -89- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: $ 36,555 $ 29,442 $ $ $ 43,625 $ 455,581 417,197 36,555 29,442 460,822 455,581 Undesignated 1,017,267 195,840 729,018 959,469 948,140 6,766,533 409,116 Total liabilities and fund balances $ 1,017,267 $ 232,395 $ 758,460 $ 959,469 $ 948,140 $ 7,227,355 $ 864,697 Continued -90- Vehicle Countywide Rural Des Co 911 Maintenance & Adult Parole LED Capita[ LED Capital Deschutes New Facility Replacement Dog Control & Pronation Reserve Reserve County 911 Property ASSETS Cash and cash equivalents $ 425,263 $ 95,797 $ 315,926 $ 401,101 $ 396,364 $ 2,726,617 $ 361,482 Investments, plus accrued interest 592,004 133,358 439,623 558,368 551,776 3,795,697 503,215 Taxes rcccivable - - - - 488,597 Accounts receivable - 3,240 2,911 216,444 Notes and contracts receivable - - - Assessments receivable Due from other funds Inventory - - - - - Total assets $ 1,017,267 $ 232,395 $ 758,460 $ 959,469 $ 948,140 $ 7,227,355 $ 864,697 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Deposits Due to other funds Deferred revenues Unearned revenues Total liabilities Fund balances: $ 36,555 $ 29,442 $ $ $ 43,625 $ 455,581 417,197 36,555 29,442 460,822 455,581 Undesignated 1,017,267 195,840 729,018 959,469 948,140 6,766,533 409,116 Total liabilities and fund balances $ 1,017,267 $ 232,395 $ 758,460 $ 959,469 $ 948,140 $ 7,227,355 $ 864,697 Continued -90- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 .9'2Z Des Cc 911 Des County Des County Sunriver Service Total Nonmajor Equipment Extension Ext & 4-H Black Butte Service District Special Reserve & 4-H Construction Ranch District Reserve Revenue Funds ASSETS Cash and cash equivalents $ 427,339 $ 138,024 $ 31,514 $ 458,425 $ 1,356,019 $ 273,203 $ 16,026,406 Investments, plus accrued interest 594,894 192,143 43,870 - - - 19,400,021 Taxes receivable - 29,611 - 58,047 281,497 1,241,520 Accounts receivable 7,268 166 36,691 1,569,684 Notes and contracts receivable - - - 2,351,879 Assessments receivable Due from other funds Inventory - Total assets $ 1,022,233 $ 367,046 $ 75,384 $ 516,638 $ 1,674,207 $ 273,203 1 40,589,510 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 31,976 $ - $ 5,587 $ 143,157 $ - $ 2,453,041 Deposits - - - _ 12,438 Due to other funds - - - - 3,614,025 Deferred revenues - 25,304 49,534 240,527 3,128,259 Unearned revenues 94,269 w 450,345 Total liabilities - 151,549 - 55,121 383,684 - 9,658,108 Fund balances: Undesignated 1,022,233 215,497 75,384 461,517 1,290,523 273,203 30,931,402 Total liabilities and fund balances $ 1,022,233 $ 367,046 $ 75,384 $ 516,638 $ 1,674,207 $ 273,203 $ 40,589,510 .9'2Z ©ESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents . Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General government Public safety County roads Health and welfare Education 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 -92- Court Assessment Crime Economic Technology & Taxation Prevention Grant Development Reserve Reserve Services Projects 2,065 42 2,350 1,027 121 - 31,488 - - - - - 6,000 66,229 - - - - - - - - 19,873 - - - - 4,500 68,294 42 33,838 1,027 30,494 97,081 1,968 - - 16,148 - - - 271,350 - 271,350 97,081 1,968 - 16,148 (28;787) _ _ _ (1,926) 33,838 (270,323) 14,346 - - - 267,412 - - - 267,412 - (28,787) (1,926) 33,838 (2,911) 14,346 148,581 4,534 209,226 2,911 1,083 $ 119,794 $ 2,608 $ 243,064 $ - $ 15,429 Continued -92- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 Continued -93- Humane Park Justice La Pine Bethlehem Society of Acquisition & Court Industrial Inn Redmond Development REVENUES Local Taxes - Property $ - $ - $ - $ - $ - Taxes - Other - - - - - Licenses and permits - - - - - Fines, forfeitures and penalties - 51 - - - Investment earnings 1,274 5,715 - 51,622 162 Rents - 2,439 - - - Charges for services - - - - - Contributions and donations - - - - Loan repayments - 12,925 - 409,434 - Other - - - - Intergovernmental Local - - - - - State 1,108 - - - 208,411 Federal - - - - - Total revenues 2,382 21,130 - 461,056 208,573 EXPENDITURES Current: General services 541,892 18,643 - - 25,300 Public safety - - - - County roads - - - - Health and welfare - - 33,338 59,790 - Education - - - - - Capital outlay - - - - - Total expenditures 541,892 18,643 33,338 59,790 25,300 Excess (deficiency) of revenues over expenditures (539,510) 2,487 (33,338) 401,266 183,273 OTHER FINANCING SOURCES (USES) Transfers in from other funds 599,287 - - - - Trans€er out to other funds - - - (200,000) Total other financing sources (uses) 599,287 - - - (200,000) Net change in fund balances 59,777 2,487 (33,338) 401,266 (16,727) Fund balance - Beginning of year 113,786X1,53_6) (2,689,172) (1,278,588) 26,346 Fund balance - End of year $ 173,563 $ 951 $ (2,722,510) $ (877,322) $ 9,619 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, 2010 REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Public safety County roads Health and welfare Education 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 $ - $ 664,370 $ - $ - $ - 4,550 - - - - 1,425 12,819 11,682 643 1,450 503,758 - - - - - - 250,843 456,412 - - - 827,437 - 5,975 1,180,947 11,682 1,078,923 457,862 22,187 200,756 - 25,000 22,187 225,756 (16,212) 955,191 - 457,296 - 1,078,769 - 11,682 154 566 255,000 - - - (642,250) - - - - (387,250) - - - (16,212) 567,941 11,682 154 566 135,693 847,685 1,074,954 46 26,610 $ 119,481 $ 1,415,626 $ 1,086,636 $ 200 $ 27,176 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, 2010 Continued -95- Property Taylor Transient Welcome Management Grazing Room Tax Video Lottery Center Operations REVENUES Local Taxes - Property $ - $ - $ - $ - $ - Taxes - Other 2,546,301 - 424,882 - Licenses and permits - - - - Fines, forfeitures and penalties - - - - - Investment earnings 107 5,907 21 755 548 Rents - - - - 4,355 Charges for services - - 22 Contributions and donations - - - Loan repayments - - - - Other - - - Intergovernmental Local - - - - State 3,058 - 484,812 - - Federal - - - - - Total revenues 3,165 2,552,208 484,833 425,637 4,925 EXPENDITURES Current: General services 3,709 2,519,659 480,980 343,192 20,306 Public safety - - - - - County roads - - - Health and welfare - - - Education - - - - Capital outlay - - - Total expenditures 3,709 2,519,659 480,980 343,192 20,306 Excess (deficiency) of revenues over expenditures (544) 32,549 3,853 82,445 (15,381) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - 30,000 - - Transfer out to other funds - (22,765) - (80,000) - Total other financing sources (uses) - (22,765) 30,000 (80,000) - Net change in fund balances (544) 9,784 33,853 2,445 (15,381) Fund balance - Beginning of year 9,463 276,663 3,401 46,020 59,982 Fund balance - End of year $ 8,919 $ 286,447 $ 37,254 $ 48,465 $ 44,601 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, 2010 REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Public safety County roads Health and welfare Education 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 - 32,929 9,245 - - 948 230 766 2,383 2,954 68,595 - 27,327 151 99,753 - - 82,015 240,958 - - - 43,829 - - 69,543 33,159 163,182 243,492 102,707 82,270 - - 152,985 91,332 - - 307,473 - - 376 - - (12,727) 32,783 (144,291) 90,507 11,375 148,775 (40,000) - - - (40,000) 148,775 - - (12,727) (7,217) 4,484 90,507 11,375 128,684 21,933 82,951 164,007 295,590 $ 115,957 $ 14,716 $ 87,435 $ 254,514 $ 306,965 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, 2010 Continued -97- Commission Community Sheriffs Des Co on Children & Justice Asset Court Communication Families Juvenile Forfeiture Facilities System REVENUES Local Taxes - Property $ - $ - $ - $ - $ - Taxes - Other - - - - - Licenses and permits - - - - - Fines, forfeitures and penalties 77,623 400 - 100,901 - Investment earnings 7,820 13,870 265 80 4,059 Rents - 2,400 - - - Charges for services 4,871 302,130 - - 558,963 Contributions and donations 4,000 2,085 - - Loan repayments - - - - Other - - - - Intergovernmental Local 274,099 - - State 813,370 402,590 - - - Federal 713,538 53,491 - - 20,500 Total revenues 1,895,321 776,966 265 100,981 583,522 EXPENDITURES Current: General services - - - - - Public safety - 6,482,250 388 122,902 415,767 County roads - - - - - Health and welfare 2,214,124 - - - Education - - - - - Capital outlay - - - - 39,996 Total expenditures 2,214,124 6,482,250 388 122,902 455,763 Excess (deficiency) of revenues over expenditures (318,803) (5,705,284) (123) (21,921) 127,759 OTHER FINANCING SOURCES (USES) Transfers in from other funds 284,333 5,543,186 - - - Transfer out to other funds - - - - (156,766) Total other financing sources (uses) 284,333 5,543,186 - - (156,766) Net change in f u nd balances (34,470) (162,098) (123) (21,921) (29,007) Fund balance - Beginning of year 670,207 1,202,576 24,613 27,134 116,446 Fund balance - End of year $ 635,737 $ 1,040,478 $ 24,490 $ 5,213 $ 87,439 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, 2010 REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Public safety County roads Health and welfare Education 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 Public Public Health Behavioral Health Healthy Start Reserve ABHA Health - - - 134,731 - - - - 13,129 14,784 6,065 5,751 24,904 35,328 - - - - 18,000 519,090 178,184 - - 3,390,446 13,105 611 - - 7,000 65,342 5,907 - - 96,800 3,759,276 312,989 - 4,433,419 5,925,039 346 - - - 115,406 4,371,943 503,756 5,751 4,458,323 9,735,879 6,044,779 532,574 - 2,964,663 11,207,474 26,414 - - - - 6,071,193 532,574 - 2,964,663 11,207,474 (1,699,250) (28,818) 5,751 1,493,660 (1,471,595) 2,342,765 67,812 - - 1,679,287 (150,000) - (25,000) (150,000) 2,192,765 67,812 (25,000) - 1,529,287 493,515 38,994 (19,249) 1,493,660 57,692 1,122,450 530,020 537,043 1,552,954 2,594,836 $ 1,615,965 $ 569,014 $ 517,794 $ 3,046,614 $ 2,652,528 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, 2010 Continued -99- CDD Acute Care Code Community Groundwater Services OHP-CDO Abatement Development Partnership REVENUES Local Taxes - Property $ $ - $ - $ - $ - Taxes - Other - - - - Licenses and permits - - - - Fines, forfeitures and penalties - - - 3,495 - Investment earnings 12,611 5,026 1,021 7,215 4,233 Rents - - - - - Charges for services 45,638 14,742 - 3,400,865 - Contributions and donations - - - - 25,000 Loan repayments - - - - - Other - - - - - Intergovernmental Local - - - 124,685 - State 1,395,715 702,746 - 112,320 - Federal - - - - 124,336 Total revenues 1,453,964 722,514 1,021 3,648,580 153,569 EXPENDITURES Current: General services - 28 5,104,050 225,279 Public safety - - - County roads - - - - - Health and welfare 1,134,636 383,600 - - - Education - - - - Capital outlay - - - - - Total expenditures 1,134,636 383,600 28 5,104,050 225,279 Excess (deficiency) of revenues over expenditures 319,328 338,914 993 (1,455,470) (71,710) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - - 1,633,861 - Transfer out to other funds (283,186) (79,943) - (195,850) - Total other financing sources (uses) (283,186) (79,943) - 1,438,011 - Net change in fund balances 36,142 258,971 993 (17,459) (71,710) Fund balance - Beginning of year 932,927 272,220 93,973 630,801 128,429 Fund balance - End of year $ 969,069 $ 531,191 $ 94,966 $ 613,342 $ 56,719 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, 2010 REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Public safety County roads Health and welfare Education 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 otherfinancing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year CDD Building Natural Federal Newberry Improvement GIS Resource Forest Title Neighborhood Reserve Dedicated Protection 111 4,033 808 4,931 48 6,714 - - 329,945 123,554 245,100 - - - - 18,765 - - - - - - 119,539 15,771 - - - 902,598 272,567 267,898 808 454,415 1,041,971 279,281 400 400 267,498 465,067 - - - - 1,041,963 239,490 465,067 1,041,963 239,490 808 (10,652) 8 39,791 (61,107) (114,734) (93,303) - (61,107) (114,734) (93,303) - - 206,391 (113,926) (103,955) 8 39,791 237,653 113,926 482,435 94,678 538,070 $ 444,044 $ - $ 378,480 $ 94,686 $ 577,861 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, 2010 Continued -1a1- Public Land Road Road Countywide Corner Building & Improvement Transportation Surveyor Preservation Equipment Reserve SDC Imp REVENUES Local Taxes - Property $ - $ - $ - $ - $ - Taxes - Other - - - - - Licenses and permits 12,380 - - - 199,977 Fines, forfeitures and penalties - - - - - Investment earnings 228 15,861 4,756 129 1,737 Rents - - - - - Charges for services 25,940 443,241 - - - Contributions and donations - - - - - Loan repayments - - - - - Other - - - - Intergovernmental Local - - - - State - - - - - Federal - - - - - Total revenues 38,548 459,102 4,756 129 201,714 EXPENDITURES Current: General services - - - - - Public safety - - - - - County roads 38,000 677,469 11,662 - - Health and welfare - - - - - Education - - - - - Capital outlay - - 307,969 - - Total expenditures 38,000 677,469 319,631 - - Excess (deficiency) of revenues over expenditures 548 (218,367) (314,875) 129 201,714 OTHER FINANCING SOURCES (USES) Transfers in from other funds - - 400,000 - - Transferoutto other funds - - - (75,000) Total other financing sources (uses) - - 400,000 - (75,000) Net change in fund balances 548 (218,367) 85,125 129 126,714 Fund balance - Beginning of year 627 1,244,287 455,849 11,904 85,628 Fund balance - End of year $ 1,175 $ 1,025,920 $ 540,974 $ 12,033 $ 212,342 Continued -1a1- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 Vehicle Maintenance Countywide Rural & Adult Parole LED LED Replacement Dog Control & Probation Capital Res Capital Res REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Public safety County roads Health and welfare Education 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 - 169,882 - - - - 6,201 426,507 - - 11,833 2,323 11,693 9,410 9,288 232,389 - 137,055 - - 2,520 - - - 8,346 - - - - - - - 200,000 200,000 - 3,227,864 - - 252,568 180,926 3,803,119 209,410 209,288 80,515 - - - - 3,667,409 - - 302,039 - - - 219,614 - 10,448 - - 300,129 302,039 3,677,857 - - (47,561) (121,113) 125,262 209,410 209,288 - 137,669 115,029 - - 137,669 115,029 - - (47,561) 16,556 240,291 209,410 209,288 1,064,828 179,284 488,727 750,059 738,852 $ 1,017,267 $ 195,840 $ 729,018 $ 959,469 $ 948,140 Continued -102- DESCHUTES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED .LUNE 30, 2010 Deschutes County 911 Des Co 911 Des County Des County Deschutes New Facility Equipment Extension Ext & 4-H Coun 911 Property Reserve & 4-H Construction REVENUES Local Taxes - Property Taxes - Other Licenses and permits Fines, forfeitures and penalties Investment earnings Rents Charges for services Contributions and donations Loan repayments Other Intergovernmental Local State Federal Total revenues EXPENDITURES Current: General services Public safety County roads Health and welfare Education 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 $ 6,614,428 $ - $ - $ 380,451 $ - 77,337 4,671 9,076 3,978 384 92,442 - - 85,844 - 81,994 - - - 863,705 - 22,415 - 4,693,871 249,089 39,300 1,025,405 4,733,171 1,274,494 2,996,735 (1,269,823) 422,526 - - 422,526 - 9,076 70,162 384 Continued -103- 1,678,939 260,000 75,000 (1,938,939) - - (75,000) - 1,938,939 1,678,939 260,000 (75,000) 75,000 1,057,796 409,116 269,076 (4,838) 75,384 5,708,737 - 753,157 220,335 - $ 6,766,533 $ 409,116 $ 1,022,233 $ 215,497 $ 75,384 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, 2010 d[ITA Sunriver Black Butte Sunriver Service Total Nonmajor Ranch Service District Special Service Dist District Reserve Revenue Funds REVENUES Local Taxes - Property $ 738,919 $ 3,617,275 $ $ 12,015,443 Taxes - Other - - 2,971,183 Licenses and permits - - - 521,520 Fines, forfeitures and penalties - - - 670,481 Investment earnings 3,117 9,785 1,088 443,276 Rents - - - 58,682 Charges for services 13,200 208,715 10,806,860 Contributions and donations - - 60,321 Loan repayments - - 733,688 Other 653 6,905 34,669 Intergovernmental Local - - - 1,048,827 State - - - 23,854,248 Federal - - - 3,078,548 Total revenues 755,889 3,842,680 1,088 56,297,746 EXPENDITURES Current: General services - - - 10,916,273 Public safety 671,467 3,380,105 120 19,990,841 County roads - - - 2,008,584 Health and welfare - - - 25,606,039 Education - - - 1,078,769 Capital outlay - - 191,377 1,885,523 Total expenditures 671,467 3,380,105 191,497 61,486,029 Excess (deficiency) of revenues over expenditures 84,422 462,575 (190,409) (5,188,283) OTHER FINANCING SOURCES (USES) Transfers in from other funds - - 400,000 15,918,355 Transfer out to other funds - (400,000) - (4,783,843) Total other financing sources (uses) - (400,000) 400,000 11,134,512 Net change in fund balances 84,422 62,575 209,591 5,946,229 Fund balance - Beginning of year 377,095 1,227,948 63,612 24,985,173 Fund balance- End of year $ 461,517 $ 1,290,523 $ 273,203 $ 30,931,402 d[ITA DESCHUTES COUNTY, OREGON ECONOMIC DEVELOPMENT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 REVENUES Local Investment earnings Loan repayments 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 $ 5,000 $ 5,000 $ 2,065 $ (2,935) 25,000 25,000 66,229 41,229 30,000 30,000 68,294 38,294 189,900 189,900 97,081 92,819 100 100 - 100 190,000 190,000 97,081 92,919 (160,000) (160,000) (28,787) 131,213 160,000 160,000 148,581 (11,419) $ - $ - $ 119,794 $ 119,794 -105- 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, 2010 REVENUES Local Investment earnings Intergovernmental State 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 $ 120 $ 120 $ 42 $ (78) 120 42 (78) 120 4,620 4,620 1,968 2,652 4,620 4,620 1,968 2,652 (4,500) (4,500) (1,926) 2,574 4,500 4,500 4,534 34 $ - $ - $ 2,608 $ 2,608 -106- 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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ 2 350 $ 2 350 Rents, rights and royalties - - 31,488 31,488 Total revenues - - 33,838 33,838 EXPENDITURES Capital outlay - - - - Total - - - - Operating contingency 209,000 209,000 - 209,000 Total expenditures 209,000 209,000 - 209,000 Net change in fund balance (209,000) (209,000) 33,838 242,838 Fund balance - Beginning of year 209,000 209,000 209,226 226 Fund balance - End of year $ - $ - 243,064 $ 243,064 -107- 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, 2010 REVENUES Local Investment earnings Total revenues EXPENDITURES Materials and services 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 $ 2,000 $ 2,000 $ 1,027 $ (973) 273,350 273,350 271,350 2,000 273,350 273,350 271,350 2,000 (271,350) (271,350) (270,323) 1,027 271,350 271,350 267,412 _ 1319 271,350 271,350 267,412 (3,938) (2,911) (2,911) 2,911 2,911 -108- 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, 2010 -109- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ 121 $ 121 Contributions and donations - - 6,000 6,000 Intergovernmental Local - - - - State 150,000 150,000 19,873 (130,127) Federal - - 4,500 4,500 Total revenues 150,000 150,000 30,494 (119,506) EXPENDITURES Materials and services 149,900 149,900 16,148 133,752 Capital outlay 100 100 - 100 Total expenditures 150,000 150,000 16,148 133,852 Net change in fund balance - - 14,346 14,346 Fund balance - Beginning of year - - 1,083 1,083 Fund balance - End of year $ - $ - $ 15,429 $ 15,429 -109- 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, 2010 -110- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 2,500 $ 2,500 $ 1,274 $ (1,226) Intergovernmental State 500 500 1,108 608 Total revenues 3,000 3,000 2,382 (618) EXPENDITURES Personnel services 453,068 453,068 413,661 39,407 Materials and services 143,032 143,032 128,231 14,801 Capital outlay 50,000 50,000 - 50,000 Total 646,100 646,100 541,892 104,208 Operating contingency 54,382 54,382 - 54,382 Total expenditures 700,482 700,482 541,892 158,590 Excess (deficiency) of revenues over expenditures (697,482) (697,482) (539,510) 157,972 Other financing sources (uses) Transfers in 629,287 629,287 599,287 (30,000) Total other financing sources (uses) 629,287 629,287 599,287 (30,000) Net change in fund balance (68,195) (68,195) 59,777 127,972 Fund balance - Beginning of year 68,195 68,195 113,786 45,591 Fund balance - End of year $ - $ - $ 173,563 $ 173,563 -110- 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, 2010 REVENUES Local Fines, forfeitures, and penalties Investment earnings Rents Loan repayments Total revenues EXPENDITURES Materials and services 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 $ - $ - $ 51 $ 51 8,300 8,300 5,715 (2,585) 9,144 9,144 2,439 (6,705) 1,020,000 1,020,000 12,925 (1,007,075) 1,037,444 1,037,444 21,130 (1,016,314) 1,037,444 1,037,444 18,643 1,018,801 1,037,444 1,037,444 18,643 1,018,801 - - 2,487 2,487 (1,536) (1,536) $ - $ - $ 951 $ 951 -111- 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, 2010 REVENUES Local Contributions and donations Total revenues EXPENDITURES Debt Service Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Budget Final Budget Variance with Actual Final Budget $ 2,766,469 $ 2,766,469 $ - $ (2,766,469) 2,766,469 2,766,469 - 2,766,469 100,000 100,000 33,338 66,662 100,000 100,000 33,338 66,662 2,666,469 2,666,469 (33,338) (2,699,807) (2,666,469) (2,666,469) (2,689,172) (22,70 $ - $ - $ (2,722,510) $ (2,722,510) -112- 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, 2010 REVENUES Local Investment earnings 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 Variance with Original Budget Final Budget Actual f=inal Budget $ 34,000 $ 34,000 $ 51,622 $ 17,622 1,700,000 1,700,000 409,434 (1,290,566) 1,734,000 1,734,000 461,056 (1,272,944) - 92,000 59,790 32,210 1,734,000 1,642,000 - 1,642,000 1,734,000 1,734,000 59,790 1,674,210 - - 401,266 401,266 - (1,278,588) (1,278,588) $ - $ - $ (877,322) $ (877,322) -113- 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, 2010 -114- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 2,000 $ 2,000 $ 162 $ (1,838) Intergovernmental State 200,000 200,000 208,411 8,411 Total revenues 202,000 202,000 208,573 6,573 EXPENDITURES Materials and services 59,900 59,900 25,300 34,600 Capital outlay 100 100 - 100 Total 60,000 60,000 25,300 34,700 Operating contingency - - - - Total expenditures 60,000 60,000 25,300 34,700 Excess (deficiency) of revenues over expenditures 142,000 142,000 183,273 41,273 Other financing sources (uses) Transfer out (200,000) (200,000) (200,000) - Total other financing sources (uses) 200,000) (200,000) (200,000) - Net change in fund balance (58,000) (58,000) (16,727) 41,273 Fund balance - Beginning of year 58,000 58,000 26,346 (31,6541 Fund balance - End of year $ - $ - $ 9,619 $ 9,619 -114- 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, 2010 -115- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Licenses and permits $ 10,000 $ 10,000 $ 4,550 $ (5,450) Investment earnings 4,000 4,000 1,425 (2,575) Total revenues 14,000 14,000 5,975 (8,025) EXPENDITURES Materials and services 153,900 153,900 22,187 131,713 Capital outlay 100 100 - 100 Total expenditures 154,000 154,000 22,187 131,813 Net change in fund balance (140,000) (140,000)_ (16,212) 123,788 Fund balance - Beginning of year 140,000 140,000 135,693 (4,307) Fund balance - End of year $ - $ - $ 119,481 $ 119,481 -115- 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, 2010 REVENUES Local Taxes -Property Investment earnings Rent 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 $ 593,000 $ 593,000 $ 664,370 $ 71,370 15,000 15,000 12,819 (2,181) 540,917 540,917 503,758 (37,159) 1,148,917 1,148,917 1,180,947 32,030 170,254 220,254 200,756 19,498 291,000 291,000 25,000 266,000 461,254 511,254 225,756 285,498 1,086,646 1,000,513 - 1,000,513 1,547,900 1,511,767 225,756 1,286,011 (398,983) (362,850) 955,191 1,318,041 275,100 275,100 255,000 (20,100) (606,117) (642,250) (642,250) - (331,017) (367,150) (387,250) (20,100) (730,000) (730,000) 567,941 1,297,941 730,000 730,000 847,685 117,685 $ - $ - $ 1,415,626 $ 1,415,626 -116- 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, 2010 -117- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 11,000 $ 11,000 $ 11,682 $ 682 Total revenues 11,000 11,000 11,682 682 EXPENDITURES Materials and services 100 100 - 100 Capital outlay 250,000 250,000 - 250,000 Total 250,100 250,100 - 250,100 Operating contingency 835,800 835,800 - 835,800 Total expenditures 1,085,900 1,085,900 - 1,085,900 Excess (deficiency) of revenues over expenditures (1,074,900) (1,074,900) 11,682 1,086,582 Other financing sources (uses) Transfers out (100) (100) - 100 Total other financing sources (uses) (100) (100)_ - 100 Net change in fund balance (1,075,000) (1,075,000) 11,682 1,086,682 Fund balance - Beginning of year 1,075,000 1,075,000 1,074,954 Fund balance - End of year $ - $ - $ 1,086,636 $ 1,086,636 -117- 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, 2010 REVENUES Local Fines, forfeitures and penalties Investment earnings 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 Variance with Original Budget Final Budget Actual Final Budget $ 200 $ 200 $ - $ (200) 1,000 1,000 643 (357) 223,000 223,000 250,843 27,843 830,000 830,000 827,437 (2,563) 1,054,200 1,054,200 1,078,923 24,723 1,054,200 1,084,200 1,078,769 5,431 1,054,200 1,084,200 1,078,769 5,431 - (30,000) 154 30,154 30,000 - _(30,000) 30,000 - (30, 000) - 154 154 - - 46 46 -118- $ 200 $ 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, 2010 REVENUES Local Investment earnings Intergovernmental State 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 $ 1,450 $ (2,550) 270,000 546,820 456,412 (90,408) 274,000 550,820 457,862 (92,958) 323,900 600,720 457,296 143,424 100 100 - 100 324,000 600,820 457,296 143,524 (50,000) (50,000) 566 50,566 50,000 50,000 26,610 (23,390) $ - $ - $ 27,176 $ 27,176 -119- 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, 2010 REVENUES Local Investment earnings Intergovernmental State Total revenues EXPENDITURES Materials and services 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 $ - $ - $ 107 $ 107 4,000 4,000 3,058 (942) 4,000 4,000 3,165 (835) 8,000 8,000 3,709 4,291 8,000 8,000 3,709 4,291 (4,000) (4,000) (544) 3,456 4,000 4,000 9,463 5,463 $ - $ - $ 8,919 $ 8,919 6KtII DESCHUTES COUNTY, OREGON TRANSIENT ROOM TAX SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 EXPENDITURES Personnel Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Appropriation transfer Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 5,603 5,603 3,440 2,163 2,238,670 2,560,670 2,516,219 44,451 2,244,273 2,566,273 2,519,659 46,614 2,244,273 2,566,273 2,519,659 46,614 322,000 - (322,000) (22,765) (22,765) (22,765) - 9784 9,784 - - 276,663 276,663 -121- $ 286,447 $ 286,447 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes -Other $ 2,257,038 $ 2,257,038 $ 2,546,301 $ 289,263 Investment earnings 10,000 10,000 5,907 (4,093) Total revenues 2,267,038 2,267,038 2,552,208 285,170 EXPENDITURES Personnel Materials and services Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Appropriation transfer Transfer out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 5,603 5,603 3,440 2,163 2,238,670 2,560,670 2,516,219 44,451 2,244,273 2,566,273 2,519,659 46,614 2,244,273 2,566,273 2,519,659 46,614 322,000 - (322,000) (22,765) (22,765) (22,765) - 9784 9,784 - - 276,663 276,663 -121- $ 286,447 $ 286,447 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, 2010 -122- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 6,000 $ 6,000 $ 21 $ (5,979) Intergovernmental State 575,000 575,000 484,812 (90,188) Total revenues 581,000 581,000 484,833 (96,167) EXPENDITURES Personnel services 8,282 8,282 8,274 8 Materials and services 522,683 522,683 472,706 49,977 Capital outlay 100 100 - 100 Total 531,065 531,065 480,980 50,085 Operating contingency 49,935 49,935 - 49,935 Total expenditures 581,000 581,000 480,980 100,020 Excess (deficiency) of revenues over expenditures - - 3,853 3,853 Other financing sources (uses) Transfer in - - 30,000 30,000 Total other financing sources (uses) - - 30,000 30,000 Net change in fund balance - - 33,853 33,853 Fund balance - Beginning of year - - 3,401 3,401 Fund balance - End of year $ - $ - $ 37,254 $ 37,254 -122- 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, 2010 -123- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes -Other $ 376,173 $ 376,173 $ 424,882 $ 48,709 Investment earnings 3,000 3,000 755 (2,245) Intergovernmental State - - - - Local - - - - Total revenues 379,173 379,173 425,637 46,464 EXPENDITURES Personnel 924 924 565 359 Materials and services 298,249 352,249 342,627 9,622 Total expenditures 299,173 353,173 343,192 9,981 Excess (deficiency) of revenues over expenditures 80,000 26,000 82,445 56,445 Other financing sources (uses) Appropriation transfer - 54,000 - (54,000) Transfer out (80,000) (80,000) (80,000) - Total other financing sources (uses) (80,000) (26,000) (80,000) (54,000) Net change in fund balance - - 2,445 2,445 Fund balance - Beginning of year - - 46,020 46,020 Fund balance - End of year $ - $ - $ 48,465 $ 48,465 -123- 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, 2010 REVENUES Local Investment earnings 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 -124- Variance with Original Budget Final Budget Actual Final Budget $ 2,000 $ 2,000 $ 548 $ (1,452) 1,200 1,200 4,355 3,155 - - 22 22 3,200 3,200 4,925 1,725 45,487 45,487 20,306 25,181 100 100 - 100 45,587 45,587 20,306 25,281 22,613 22,613 - 22,613 68,200 68,200 20,306 47,894 (65,000) (65,000) (15,381) 49,619 (65,000) (65,000) (15,381) 49,619 65,000 65,000 59,982 (5,018) 44,601 $ 44,601 -124- Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 90,000 90,000 82,270 7,730 (87,000) (87,000) (12,727) 74,273 87,000 87,000 128,684 41,684 $ 115,957 $ 115,957 -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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 3,000 $ 3,000 $ 948 $ (2,052) Charges for services - - 68,595 68,595 Total revenues 3,000 3,000 69,543 66,543 EXPENDITURES Materials and services 89,900 89,900 82,270 7,630 Capital outlay Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 90,000 90,000 82,270 7,730 (87,000) (87,000) (12,727) 74,273 87,000 87,000 128,684 41,684 $ 115,957 $ 115,957 -125- 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, 2010 REVENUES Local Fines, forfeitures and penalties Investment earnings 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 $ 40,500 $ 40,500 $ 32,929 $ (7,571) 1,000 1,000 230 (770) 41,500 41,500 33,159 (8,341) 376 376 376 - 376 376 376 - 26,124 26,124 - 26,124 26,500 26,500 376 26,124 15,000 15,000 32,783 17,783 (40,000) (40,000) (40,000) - (40,000) (40,000) (40,000) - (25,000) (25,000) (7,217) 17,783 25,000 25,000 21,933 (3,067) -126- -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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Fines, forfeitures and penalties $ 8,500 $ 8,500 $ 9,245 $ 745 Investment earnings 2,000 2,000 766 (1,234) Charges for services 25,200 25,200 27,327 2,127 Intergovernmental State 82,015 82,015 82,015 - Federal 43,829 43,829 43,829 - Total revenues 161,544 161,544 163,182 1,638 EXPENDITURES Personnel services 290,328 290,328 287,223 3,105 Materials and services 29,210 29,210 20,250 8,960 Capital outlay 100 100 - 100 Total 319,638 319,638 307,473 12,165 Operating contingency 28,681 28,681 - 28,681 Total expenditures 348,319 348,319 307,473 40,846 Excess (deficiency) of revenues over expenditures (186,775) (186,775) (144,291) 42,484 Other financing sources (uses) Transfers in 148,775 148,775 148,775 - Net change in fund balance (38,000) (38,000) 4,484 42,484 Fund balance - Beginning of year 38,000 38,000 82,951 44,951 Fund balance - End of year $ - $ - $ 87,435 $ 87,435 -127- 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, 2010 REVENUES Local Investment earnings Charges for services Intergovernmental State Total revenues EXPENDITURES Personnel services 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 $ 4,000 $ 4,000 $ 2,383 $ (1,617) - - 151 151 200,000 200,000 240,958 40,958 204,000 204,000 243,492 39,492 49,116 49,116 47,280 1,836 116,959 116,959 105,705 11,254 100 100 - 100 166,175 166,175 152,985 13,190 187,825 187,825 - 187,825 354,000 354,000 152,985 201,015 (150,000) (150,000) 90,507 240,507 150,000 150,000 164,007 14,007 $ - $ - $ 254,514 $ 254,514 -128- 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, 2010 REVENUES Local Investment earnings 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 $ 2,800 $ 2,800 $ 2,954 $ 154 50,500 50,500 99,753 49,253 53,300 53,300 102,707 49,407 95,229 95,229 79,785 15,444 13,500 13,500 11,547 1,953 108,729 108,729 91,332 17,397 252,506 252,506 - 252,506 361,235 361,235 91,332 269,903 (307,935) (307,935) 11,375 319,310 307,935 307,935 295,590 (12,345) $ - $ - $ 306,965 $ 306,965 -129- 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, 2010 -130- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Fines, forfeitures and penalties $ 75,000 $ 75,000 $ 77,623 $ 2,623 Investment earnings 30,000 30,000 7,820 (22,180) Charges for services 8,000 8,000 4,871 (3,129) Contributions and donations 2,000 2,000 4,000 2,000 Intergovernmental Local 261,850 261,850 274,099 12,249 State 921,629 921,629 813,370 (108,259) Federal 614,120 756,920 713,538 (43,382) Total revenues 1,912,599 2,055,399 1,895,321 (160,078) EXPENDITURES Personnel services 539,978 539,978 528,678 11,300 Materials and services 1,775,043 1,917,843 1,685,446 232,397 Capital outlay 100 100 - 100 Total 2,315,121 2,457,921 2,214,124 243,797 Operating contingency 506,354 506,354 - 506,354 Total expenditures 2,821,475 2,964,275 2,214,124 750,151 Excess (deficiency) of revenues over expenditures (908,876) (908,876) (318,803) 590,073 Other financing sources (uses) Transfers in 284,333 284,333 284,333 - Total other financing sources (uses) 284,333 284,333 284,333 - Net change in fund balance (624,543) (624,543) (34,470) 590,073 Fund balance - Beginning of year 624,543 624,543 670,207 45,664 Fund balance - End of year $ - $ - $ 635,737 $ 635,737 -130- 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, 2010 REVENUES Local Fines, forfeitures and penalties Investment earnings 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 -131- Variance with Original Budget Final Budget Actual Final Budget $ 1,000 $ 1,000 $ 400 $ (600) 13,000 13,000 13,870 870 2,448 2,448 2,400 (48) 357,241 357,241 302,130 (55,111) - - 2,085 2,085 438,450 438,450 402,590 (35,860) 31,775 31,775 53,491 21,716 843,914 843,914 776,966 (66,948) 5,362,306 5,362,306 5,149,279 213,027 1,507,000 1,507,000 1,332,971 174,029 200 200 - 200 6,869,506 6,869,506 6,482,250 387,256 602,594 602,594 - 602,594 7,472,100 7,472,100 6,482,250 989,850 (6,628,186) (6,628,186) (5,705,284) 922,902 5,543,186 5,543,186 5,543,186 - 5,543,186 5,543,186 5,543,186 - (1,085,000) (1,085,000) (162,098) 922,902 1,085, 000 1,085,000 1,202,576 117,576 $ - $ - $ 1,040,478 $ 1,040,478 -131- 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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Fines, forfeitures and penalties $ 2,000 $ 2,000 $ - $ (2,000) Investment earnings 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 1,388 1,388 388 1,000 100 100 - 100 1,488 1,488 388 1,100 25,845 25,845 - 25,845 27,333 27,333 388 26,945 (25,000) (25,000) (123) 24,877 25,000 25,000 24,613 (387) $ - $ - $ 24,490 $ 24,490 -132- 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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Fines, forfeitures and penalties $ 108,000 $ 108,000 $ 100,901 $ (7,099) Investment earnings 500 500 80 T (420) Total revenues 108,500 108,500 100,981 (7,519) EXPENDITURES Materials and services 130,402 130,402 122,902 7,500 Total expenditures 130,402 130,402 122,902 7,500 Net change in fund balance (21,902) (21,902) (21,921) (19) Fund balance - Beginning of year 21,902 21,902 27,134 5,232 Fund balance - End of year $ - $ - $ 5,213 $ 5,213 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, 2010 REVENUES Local Investment earnings Charges for services Intergovernmental 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 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 $ 5,000 $ 5,000 $ 4,059 $ (941) 559,181 559,181 558,963 (218) - - 20,500 20,500 564,181 564,181 583,522 19,341 85,037 89,037 86,420 2,617 307,927 354,677 329,347 25,330 40,000 40,000 39,996 4 432,964 483,714 455,763 27,951 77,451 26,701 - 26,701 510,415 510,415 455,763 54,652 53,766 53,766 127,759 73,993 (156,766) (156,766) - (103,000) (103,000) (29,007) 73,993 103,000 103,000 116,446 13,446 $ - $ - $ 87,439 $ 87,439 -134- 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, 2010 REVENUES Local Investment earnings 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 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 $ 38,000 $ 38,000 $ 14,784 $ (23,216) 538,642 538,642 519,090 (19,552) 8,800 8,800 13,105 4,305 40,082 40,082 65,342 25,260 2,848,219 3,735,707 3,759,276 23,569 4,000 4,000 346 (3,654) 3,477,743 4,365,231 4,371,943 6,712 4,427,529 4,538,711 4,265,820 272,891 1,428,371 1,895,916 1,778,959 116,957 16,902 113,316 26,414 86,902 5,872,802 6,547,943 6,071,193 476,750 697,706 910,053 - 910,053 6,570,508 7,457,996 6,071,193 1,386,803 (3,092,765) (3,092,765) (1,699,250) 1,393,515 2,342,765 2,342,765 2,342,765 - (150,0 (150,000) (150,000) - 2,192,765 2,192,765 2,192,765 - (900,000) (900,000) 493,515 1,393,515 900,000 900,000 1,122,450 222,450 $ - $ - $ 1,615,965 $ 1,615,965 -135- 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, 2010 REVENUES Local Investment earnings Charges for services Contributions and donations Intergovernmental Local State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in 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 $ 15,000 $ 15,000 $ 6,065 $ (8,935) 204,200 204,200 178,184 (26,016) 400 400 611 211 - - 5.907 5,907 253,946 253,946 312,989 59,043 473,546 473,546 503,756 30,210 135,061 135,061 132,057 3,004 473,222 473,222 400,517 72,705 608,283 608,283 532,574 75,709 383,075 383,075 - 383,075 991,358 991,358 532,574 458,784 (517,812) (517,812) (28,818) 488,994 67,812 67,812 67,812 - 67,812 67,812 67,812 - (450,000) (450,000) 38,994 488,994 450,000 450,000 530,020 80,020 $ - $ - $ 569,014 $ 569,014 -136- 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, 2010 REVENUES Local Investment earnings Total revenues EXPENDITURES 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 $ 11,000 $ 11,000 $ 5,751 $ (5,249) 11,000 11,000 5,751 (5,24 100 100 - 100 100 100 - 100 200 200 - 200 523,390 523,390 - 523,390 523,590 523,590 - 523,590 (512,590) (512,590) 5,751 518,341 25,000 (25,000) (25,000) - (25,000) (25,000) (25,000) - (537,590) (537,590) (19,249) 518,341 537,590 537,590 537,043 (547) $ - $ - $ 517,794 $ 517,794 -137- 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, 20'10 REVENUES Local Investment earnings Intergovernmental State Total revenues EXPENDITURES 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 $ 7,700 $ 7,700 $ 24,904 $ 17,204 3,200,000 3,200,000 4,433,419 1,233,419 3,207,700 3,207,700 4,458,323 1,250,623 2,964,270 2,964,770 2,964,663 107 2,964,270 2,964,770 2,964,663 107 1,341,058 1,340,558 - 1,340,558 4,305,328 4,305,328 2,964,663 1,340,665 (1,097,628) (1,097,628) 1,493,660 2,591,288 1,097,628 1,097,628 1,552,954 455,326 $ - $ - $ 3,046,614 $ 3,046,614 -138- 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, 2010 REVENUES Local Licenses and permits Fines, forfeitures, and penalties Investment earnings 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 1,571,794 1,571,794 Variance with Original Budget Final Budget Actual Final Budget _ (150,000) - Total other financing sources (uses) $ 132,500 $ 132,500 $ 134,731 $ 2,231 - - 13,129 13,129 32,000 32,000 35,328 3,328 16,500 16,500 18,000 1,500 3,486,874 3,486,874 3,390,446 (96,428) 3,000 3,000 7,000 4,000 70,000 70,000 96,800 26,800 5,202,660 5,868,507 5,925,039 56,532 99,819 99,819 115,406 15,587 9,043,353 9,709,200 9,735,879 26,679 7,149,249 8,070,245 7,483,656 586,589 4,053,514 4,053,514 3,723,818 329,696 80,000 80,000 - 80,000 11,282,763 12,203,759 11,207,474 996,285 1,907,384 1,652,235 - 1,652,235 13,190,147 13,855,994 11,207,474 2,648,520 (4,146,794) (4,146,794) (1,471,595) 2,675,199 Transfers in 1,571,794 1,571,794 1,679,287 107,493 Transfer out (150,000) (150,000) _ (150,000) - Total other financing sources (uses) 1,421,794 1,421,794 1,529,287 107,493 Net change in fund balance (2,725,000) (2,725,000) 57,692 2,782,692 Fund balance - Beginning of year 2,725,000 2,725,000 2,594,836 (130,164) Fund balance - End of year $ - $ - $ 2,652,528 $ 2,652,528 -139- 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, 2010 REVENUES Local Investment earnings Charges for services Intergovernmental State Total revenues EXPENDITURES Materials and services Total 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 $ 10,000 $ 10,000 $ 12,611 $ 2,611 15,000 15,000 45,638 30,638 723,960 1,394,921 1,395,715 794 748,960 1,419,921 1,453,964 34,043 577,581 1,140, 931 1,134,636 6,295 577,581 1,140, 931 1,134,636 6,295 801,750 801,868 - 801,868 1,379,331 1,942,799 1,134,636 808,163 (630,371) (522,878) 319,328 842,206 (175,693) (283,186) _ (283,186) - (175,693) 283,186) (283,186) - (806,064) (806,064) 36,142 842,206 806,064 806,064 932,927 126,863 $ - $ - $ 969,069 $ 969,069 -140- 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, 2010 REVENUES Local Investment earnings Charges for services Intergovernmental State 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 $ 2,700 $ 2,700 $ 5,026 $ 2,326 - - 14,742 14,742 481,047 481,047 702,746 221,699 483,747 483,747 722,514 238,767 367,704 367,704 383,600 (15,896) 367,704 367,704 383,600 (15,896) 229,654 229,654 - 229,654 597,358 597,358 383,600 213,758 (113,611) (113,611) 338,914 452,525 (79,943) (79,94 (79,943) - (79,943) (79,943) (79,943) - (193,554) (193,554) 258,971 452,525 193,554 193,554 272,220 78,666 $ - $ - $ 531,191 $ 531,191 -141- 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, 2090 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 1,400 $ 1,400 $ 1,021 $ 379 Total revenues 1,400 1,400 1,021 (379) EXPENDITURES Materials and services Total 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 95,652 95,652 28 95,624 95,652 95,652 28 95,624 (94,252) (94,252) 28 95,624 993 95,245 (100) (100) - 100 (100) (100) - 100 (94,352) (94,352) 993 95,345 94,352 94,352 93,973 (379) $ - $ - $ 94,966 $ 94,966 -142- 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, 2010 REVENUES Local Fines, forfeitures and penalties Investment earnings Charges for services Intergovernmental Local State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in 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 $ 8,175 $ 8,175 $ 3,495 $ (4,680) - - 7,215 7,215 3,753,961 3,753,961 3,400,865 (353,096) 255,500 255,500 124,685 (130,815) 180,000 180,000 112,320 (67,680) 4,197,636 4,197,636 3,648,580 (549,056) 4,065,567 4,065,567 3,881,860 183,707 1,396,317 1,396, 317 1, 222,190 174,127 100 100 - 100 5,461,984 5,461,984 5,104,050 357,934 470,000 585,699 - 585,699 5,931,984 6,047,683 5,104,050 943,633 (1,734,348) (1,850,047) (1,455,470) 394,577 1,516,727 1,632,426 1,633, 861 1,435 _ (195,850) (195,850) _ (195,850) - 1,320,877 1,436, 576 1,438,011 1,435 (413,471) (413,471) (17,459) 396,012 413,471 413,471 630,801 217,330 $ - $ - $ 613,342 $ 613,342 -143- 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, 2010 REVENUES Local Investment earnings Charges for services Contributions and donations Intergovernmental Federal Total revenues EXPENDITURES Materials and services Capital outlay Total 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 Original Budget Final Budget $ 7,650 $ 7,650 1,000,000 1,000,000 Variance with Actual Final Budget $ 4,233 $ (3,417) - (1,000,000) 25,000 25,000 - - 124,336 124,336 1,007,650 1,007,650 153,569 (854,081) 1,553,593 1,553,593 225,279 1,328,314 100 100 - 100 1,553,693 1,553,693 225,279 1,328,414 150,000 150,000 - 150,000 1,703,693 1,703,693 225,279 1,478,414 (696,043) (696,043) (71,710) (624,333) 183,960 183,960 - (183,960) 183,960 183,960 - (183,960) (512,083) (512,083) (71,710) 440,373 512,083 512,083 128,429 (383,654) $ - $ - $ 56,719 $ 56,719 -1444 - 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, 2010 REVENUES Local Investment earnings Charges for services Loan payments Other Total revenues EXPENDITURES 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 $ 1,680 $ 1,680 $ 4,033 $ 2,353 35,380 35,380 245,100 209,720 100,000 100,000 18,765 (81,235) 137,060 137,060 267,898 130,838 2,000 2,000 400 1,600 2,000 2,000 - 2,000 4,000 4,000 400 3,600 4,000 4,000 400 3,600 133,060 133,060 267,498 134,438 245,067 245,067 (61,107) 183,960 (245,067) (245,067) (61,107) 183,960 (112,007) (112,007) 206,391 318,398 112,007 112,007 237,653 125,646 $ - $ - $ 444,044 $ 444,044 -145- 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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ 2,000 $ 808 $ (1,192) Total revenues - 2,000 808 (1,192) EXPENDITURES Materials and services - - - - Capital outlay - - - - Total - - - - Operating contingency - - - - Total expenditures - - - - Excess (deficiency) of revenues over expenditures - 2,000 808 (1,192) Other financing sources (uses) Transfers to other funds - (115,699) (114,734) 965 Total other financing sources (uses) - (115,699) (114,734) 965 Net change in fund balance - (113,699) (113,926) (227) Fund balance - Beginning of year - 113,699 113,926 227 Fund balance - End of year $ - $ - $ - $ - -146- 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, 2010 REVENUES Local Investment earnings Charges for services Intergovernmental State Total revenues EXPENDITURES Personnel services Materials and services Capital outlay Total Operating contingency Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) 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 $ 5,560 $ 5,560 $ 4,931 $ (629) 289,073 289,073 329,945 40,872 122,559 122,559 119,539 (3,020) 417,192 417,192 454,415 37,223 394,845 394,845 381,229 13,616 94,882 94,882 83,838 11,044 5,100 5,100 - 5,100 494,827 494,827 465,067 29,760 70,000 70,000 - 70,000 564,827 564,827 465,067 99,760 (147,635) (147,635) (10,652) 136,983 93,303 (93,303) (93,303) - (93,303) (93,303) (93,303) - (240,938) (240,938) (103,955) 136,983 439,400 439,400 482,435 43,035 $ 198,462 $ 198,462 $ 378,480 $ 180,018 -147- 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, 2010 REVENUES Local Investment earnings Charges for services Other Intergovernmental Local State Federal Total revenues EXPENDITURES Personnel services Materials and services Total Operating contingency Total 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 -148- Variance with Original Budget Final Budget Actual Final Budget $ - $ - $ 48 $ 48 150,000 950,000 123,554 (26,446) 12,000 12,000 15,771 3,771 840,500 840,500 902,598 62,098 1,002,500 1,002,500 1,041,971 39,471 104,711 104,711 96,741 7,970 900,631 1,100,631 945,222 155,409 1,005,342 1,205,342 1,041,963 163,379 114,580 14,580 - 14,580 1,119,922 1,219, 922 1,041, 963 177,959 - 100,000 - 100,000 - 100,000 - (100,000) (117,422) (117,422) 8 117,430 117,422 117,422 94,678 (22,744) $ - $ - $ 94,686 $ 94,686 -148- 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, 2010 REVENUES Local Investment earnings Intergovernmental Federal Total revenues EXPENDITURES 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 $ 8,000 $ 8,000 $ 6,714 $ (1,286) 273,000 273,000 272,567 (433) 281,000 281,000 279,281 (1,719) 360,000 360,000 239,490 120,510 360,000 360,000 239,490 120,510 410,676 490,676 - 410,676 770,676 770,676 239,490 531,186 (489,676) (489,676) 39,791 529,467 489,676 489,676 538,070 48,394 $ - $ - $ 577,861 $ 577,861 -149- DESCHUTES COUNTY, OREGON SURVEYOR SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 REVENUES Local Licenses and Permits Investment earnings 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 $ 35,000 $ 35,000 $ 12,380 $ (22,620) 500 500 228 (272) 37,000 37,000 25,940 (11,060) 72,500 72,500 38,548 (33,952) 70,000 70,000 38,000 32,000 70,000 70,000 38,000 32,000 4,243 4,243 - 4,243 74,243 74,243 38,000 36,243 (1,743) 1,743 548 2,291 (1,743) (1,743) 548 2,291 1,743 1,743 627 (1,116) $ - $ - $ 1,175 $ 1,175 -150- 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 JUKE 30, 2010 REVENUES Local Investment earnings Charges for services Total revenues EXPENDITURES 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 $ 30,000 $ 30,000 $ 15,861 $ (14,139) 324,000 324,000 443,241 119,241 354,000 354,000 459,102 105,102 630,000 730,000 677,469 52,531 630,000 730,000 677,469 52,531 936,043 836,043 - 836,043 1,566,043 1,566,043 677,469 888,574 (1,212,043) (1,212,043) (218,367) 993,676 1,212,043 1,212,043 1,244,287 32,244 $ - $ - $ 1,025,920 $ 1,025,920 -151- 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, 2010 Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 15,000 $ 15,000 $ 4,756 $ (10,244) Total revenues 15,000 15,000 4,756 (10,244) EXPENDITURES 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 11,662 11,662 11,662 - 337,500 337,500 307,969 29,531 349,162 349,162 319,631 29,531 472,156 472,156 - 472,156 821,318 821,318 319,631 501,687 (806,318) (806,318) (314,875) 491,443 400,000 400,000 400,000 - 400,000 400,000 400,000 - (406,318) (406,318) 85,125 491,443 406,318 406,318 455,849 49,531 $ - $ - $ 540,974 $ 540,974 -152- 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, 2010 -153- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 200 $ 200 $ 129 $ (71) Charges for services 10,000 10,000 - (10,000) Total revenues 10,200 10,200 129 (10,071) EXPENDITURES Operating contingency 11,935 11,935 - 11,935 Total expenditures 11,935 11,935 - 11,935 Excess (deficiency) of revenues over expenditures (1,735) (1,735) 129 1,864 Other financing sources (uses) Transfers out (10,000) (10,000) - 10,000 Total other financing sources (uses) (10,000) (10,000) - 10,000 Net change in fund balance (11,735) (11,735) 129 11,864 Fund balance - Beginning of year 11,735 11,735 11,904 169 Fund balance - End of year $ - $ - $ 12,033 $ 12,033 -153- 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, 2010 REVENUES Local Licenses and permits Investment earnings Total revenues EXPENDITURES 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 $ 40,000 $ 40,000 $ 199,977 $ 159,977 600 600 1,737 1,137 40,600 40,600 201,714 161,114 3,900 3,900 - 3,900 3,900 3,900 - 3,900 36,700 36,700 201,714 165,014 (75,000) 75,000 (75,000) - (75,000) (75,000) (75,000) - (38,300) (38,300) 126,714 165,014 38,300 38,300 85,628 47,328 $ 212,342 $ 212,342 -154- 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, 2010 -155- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 15,000 $ 15,000 $ 11,833 $ (3,167) Charges for services 318,000 318,000 232,389 (85,611) Sale of equipment - - 8,346 8,346 Total revenues 333,000 333,000 252,568 (80,432) EXPENDITURES Materials and services 92,700 92,700 80,515 12,185 Capital outlay 250,000 250,000 219,614 30,386 Total 342,700 342,700 300,129 42,571 Operating contingency 972,270 972,270 - 972,270 Total expenditures 1,314,970 1,314,970 300,129 1,014,841 Excess (deficiency) of revenues over expenditures (981,970) (981,970) (47,561) 934,409 Net change in fund balance (981,970) (981,970) (47,561) 934,409 Fund balance - Beginning of year 981,970 981,970 1,064,828 82,858 Fund balance - End of year $ - $ - $ 1,017,267 $ 1,017,267 -155- 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, 2010 REVENUES Local Licenses and Permits Fines, forfeitures and penalties Investment earnings Contributions and donations 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 $ 181,500 $ 181,500 $ 169,882 $ (11,618) 4,000 4,000 6,201 2,201 2,000 2,000 2,323 323 2,500 2,500 2,520 20 190,000 190,000 180,926 (9,074) 57,148 58,148 57,693 455 310,000 310,000 244,346 65,654 100 100 - 100 367,248 368,248 302,039 66,209 45,421 44,421 - 44,421 412,669 412,669 302,039 110,630 (222,669) (222,669) (121,113) 101,556 137,669 137,669 137,669 - 137,669 137,669 137,669 - (85,000) (85,000) 16,556 101,556 110,000 110,000 179,284 69,284 $ 25,000 $ 25,000 $ 195,840 $ 170,840 -156- 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, 2010 EXPENDITURES Personnel services 2,858,726 2,988,079 2,871,560 Variance with Materials and services Original Budget Final Budget Actual Final Budget REVENUES 100 29,100 10,448 18,652 Local 3,562,947 3,820,252 3,677,857 142,395 Fines, forfeitures and penalties $ 380,000 $ 380,000 $ 426,507 $ 46,507 Investment earnings 9,000 9,000 11,693 2,693 Charges for services 93,000 143,000 137,055 (5,945) Intergovernmental (632,921) (582,921) 125,262 708,183 Local - - - - State 2,877,425 3,094,730 3,227,864 133,134 Total revenues 3,359,425 3,626,730 3,803,119 176,389 EXPENDITURES Personnel services 2,858,726 2,988,079 2,871,560 116,519 Materials and services 704,121 803,073 795,849 7,224 Capital outlay 100 29,100 10,448 18,652 Total 3,562,947 3,820,252 3,677,857 142,395 Operating contingency 429,399 389,399 - 389,399 Total expenditures 3,992,346 4,209,651 3,677,857 531,794 Excess (deficiency) of revenues over expenditures (632,921) (582,921) 125,262 708,183 Other financing sources (uses) Transfers in 165,029 115,029 115,029 - Total other financing sources (uses) 165,029 115,029 115,029 - Net change in fund balance (467,892) (467,892) 240,291 708,183 Fund balance - Beginning of year 467,892 467,892 488,727 20,835 Fund balance - End of year $ - $ - $ 729,018 $ 729,018 -157- 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, 2010 REVENUES Local Investment earnings Intergovernmental Local Total revenues EXPENDITURES 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 $ 6,000 $ 6,000 $ 9,410 $ 3,410 200,000 200,000 200,000 - 206,000 206,000 209,410 3,410 953,180 953,180 - 953,180 953,180 953,180 - 953,180 (747,180) (747,180) 209,410 956,590 747,180 747,180 750,059 2,879 $ - $ - $ 959,469 $ 959,469 -158- 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, 2010 REVENUES Local Investment earnings Intergovernmental Local Total revenues EXPENDITURES 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 $ 6,000 $ 6,000 $ 9,288 $ 3,288 200,000 200,000 200,000 - 206,000 206,000 209,288 3,288 942,085 942,085 - 942,085 942,085 942,085 - 942,085 (736,085) (736,085) 209,288 945,373 736,085 736,085 738,852 2,767 $ - $ - $ 948,140 $ 948,140 -159- 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, 2010 -160- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property $ 6,230,782 $ 6,230,782 $ 6,614,428 $ 383,646 Investment earnings 39,750 39,750 77,337 37,587 Charges for services 139,000 139,000 92,442 (46,558) Intergovernmental Local 62,000 62,000 81,994 19,994 State 560,500 560,500 863,705 303,205 Total revenues 7,032,032 7,032,032 7,729,906 697,874 EXPENDITURES Personnel services 3,816,287 3,816,287 3,498,519 317,768 Materials and services 1,289,522 1,289,522 1,195,352 94,170 Capital outlay 175,000 175,000 39,300 135,700 Total 5,280,809 5,280,809 4,733,171 547,638 Operating contingency 4,949,384 4,949,384 - 4,949,384 Total expenditures 10,230,193 10,230,193 4,733,171 5,497,022 Excess (deficiency) of revenues over expenditures (3,198,161) (3,198,161) 2,996,735 6,194,896 Other financing sources (uses) Transfers in 100 100 - (100) Transfers out (1,938,939) (1,938,939) (1,938,939) - Total other financing sources (uses) (1,938,839) (1,938,839) (1,938,939) (100) Net change in fund balance (5,137,000) (5,137,000) 1,057,796 6,194,796 Fund balance - Beginning of year 5,137,000 5,137,000 5,708,737 571,737 Fund balance - End of year $ - $ - $ 6,766,533 $ 6,766,533 -160- DESCHUTES COUNTY, OREGON 911 CSD - NEW FACILITY PROPERTY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 -161- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ 4,671 $ 4,671 Intergovernmental Federal 227,161 227,161 - (227,161) Total revenues 227,161 227,161 4,671 (222,490) EXPENDITURES Materials and services 750,000 750,000 249,089 500,911 Capital outlay 1,906,000 1,906,000 1,025,405 880,595 Total expenditures 2,656,000 2,656,000 1,274,494 1,381,506 Excess (deficiency) of revenues over expenditures (2,428,839) (2,428,839) (1,269,823) 1,159,016 Other financing sources (uses) Transfers in 2,428,839 2,428,839 1,678,939 (749,900) Transfers out - - - - Total other financing sources (uses) 2,428,839 2,428,839 1,678,939 (749,900) Net change in fund balance - - 409,116 409,116 Fund balance - Beginning of year - - - - Fund balance - End of year $ - $ - $ 409,116 $ 409,116 -161- 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, 2010 REVENUES Local Investment earnings Total revenues EXPENDITURES Contingency 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 111[:3Pa Variance with Original Budget Final Budget Actual Final Budget $ 8,000 $ 8,000 $ 9,076 $ 1,076 8,000 8,000 9,076 1,076 268,000 268,000 - 268,000 (260,000) (260,000) 9,076 269,076 260,000 260,000 260,000 - (750,000) (750,000) - 750,000 (490,000) (490,000) 260,000 750,000 (750,000) (750,000) 269,076 1,019,076 750,000 750,000 753,157 3,157 $ - $ - $ 1,022,233 $ 1,022,233 111[:3Pa 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, 2010 -163- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property $ 357,433 $ 357,433 $ 380,451 $ 23,018 Investment earnings 3,150 3,150 3,978 828 Charges for services 60,600 60,600 85,844 25,244 Intergovernmental State 23,400 23,400 22,415 (985) Total revenues 444,583 444,583 492,688 48,105 EXPENDITURES Personnel services 137,775 137,775 132,376 5,399 Materials and services 374,300 374,300 290,150 84,150 Capital outlay 100 100 - 100 Total 512,175 512,175 422,526 89,649 Operating contingency 130,115 130,115 - 130,115 Total expenditures 642,290 .642,290 422,526 219,764 Excess (deficiency) of revenues over expenditures (197,707) (197,707) 70,162 267,869 Other financing sources (uses) Transfers out (75,000) 75,000 (75,000) - Total other financing sources (uses) (75,000) (75,000) (75,000) - Net change in fund balance (272,707) (272,707) (4,838) 267,869 Fund balance - Beginning of year 272,707 272,707 220,335 (52,372) - Fund balance - End of year $ - $ - $ 215,497 $ 215,497 -163- DESCHUTES COUNTY, OREGON EXTENSION 4-H CONSTRUCTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2090 -164- Variance with Original Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 700 $ 700 $ 384 $ (316) Total revenues 700 700 384 (316) EXPENDITURES Materials and services 700 700 - 700 Capital outlay 75,000 75,000 - 75,000 Total expenditures 75,700 75,700 - 75,700 Excess (deficiency) of revenues over expenditures (75,000) (75,000) 384 75,384 Other financing sources (uses) Transfers in 75,000 75,000 75,000 - Total other financing sources (uses) 75,000 75,000 75,000 - Net change in fund balance - - 75,384 75,384 Fund balance - Beginning of year - - - - Fund balance - End of year $ - $ - $ 75,384 $ 75,384 -164- I j 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, 2090 REVENUES Local Taxes -Property Investment earnings Charges for services Other Total revenues EXPENDITURES Personnel services 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 $ 719,200 $ 719,200 $ 738,919 $ 19,719 6,000 6,000 3,117 (2,883) 13,200 13,200 13,200 - 1,183 1,183 653 (530) 739,583 739,583 755,889 16,306 536,182 536,182 522,316 13,866 164,500 164,500 149,151 15,349 10,000 10,000 - 10,000 710,682 710,682 671,467 39,215 25,000 25,000 - 25,000 735,682 735,682 671,467 64,215 3,901 3,901 84,422 80,521 270,099 270,099 377,095 106,996 $ 274,000 $ 274,000 $ 461,517 $ 187,517 -165- I 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, 2010 REVENUES Local Taxes -Property Investment earnings Charges for services Other 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 Fund balance - Beginning of year Fund balance - End of year Variance with Original Budget Final Budget Actual Final Budget $ 3,446,300 $ 3,446,300 $ 3,617,275 $ 170,975 14,000 14,000 9,785 (4,215) 205,000 205,000 208,715 3,715 - - 6,905 6,905 3,665,300 3,665,300 3,842,680 177,380 1,309,699 1,309,699 1,244,904 64,795 163,609 163,609 138,984 24,625 1,473,308 1,473,308 1,383,888 89,420 1,461,137 1,531,137 1,519,633 11,504 289,650 289,650 268,696 20,954 1,750,787 1,820,787 1,788,329 32,458 81,960 81,960 65,801 16,159 7,100 7,100 5,469 1,631 89,060 89,060 71,270 17,790 11,700 11,700 10,282 1,418 117,000 142,000 126,336 15,664 100 100 - 100 100 100 - 100 128,900 153,900 136,618 17,282 892,526 797,526 - 797,526 4,334,581 4,334,581 3,380,105 954,476 (669,281) (669,281) 462,575 1,131, 856 400,000 (400,000) (400,000) (1,069,281) (1,069,281) 62,575 1,131,856 1,069,281 1,069,281 1,227,948 158,667 $ - $ - $ 1,290,523 $ 1,290,523 -166- 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, 2010 REVENUES Local Investment earnings Other 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 Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 5". -A I Variance with Original Budget Final Budget Actual Final Budget $ 3,000 $ 3,000 $ 1,088 $ (1,912) 3,000 3,000 1,088 (1,912) 120 120 120 - 256,500 256,500 191,377 65,123 256,620 256,620 191,497 65,123 285,005 285,005 - 285,005 541,625 541,625 191,497 350,128 (538,625) (538,625) (190,409) 348,216 400,000 400,000 400,000 - (138,625) (138,625) 209,591 348,216 138,625 138,625 63,612 (75,013) $ - $ - $ 273,203 $ 273,203 5". -A I DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Continued -168- CDD Bldg FF & C, LID LID LID Refunding Full Faith & Full Faith & 2005 Series 2007 Series 2009 Series Series 2004 Credit 2003 Credit 2005 ASSETS Cash and cash equivalents $ 134 $ 11,365 $ 3,101 $ 6,694 $ 2,917 $ 1,647 Investments, plus accrued interest 186 15,821 4,317 9,318 4,061 2,291 Taxes receivable - - - - - - Accounts receivable - - - 56,831 Assessments receivable 74,513 677,957 379,757 - - - Total assets $ 74,833 $ 705,143 $ 387,175 $ 16,012 $ 63,809 $ 3,938 LIABILITIES AND FUND BALANCES Liabilities: Deterred revenues $ 74,513 $ 677,957 $ 379,757 $ $ $ Total liabilities 74,513 677,957 379,757 - Fund balances: Unreserved 320 27,186 7,418 16,012 63,809 3,938 Total liabilities and fund balances $ 74,833 $ 705,143 $ 387,175 $ 16,012 $ 63,809 $ 3,938 Continued -168- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 Continued -169- HHS/BJCC FF & C, Public Safety Full Faith & Full Faith & Refunding Full Faith & General Credit 2008 Credit 2009 Series 2005 Credit 2010 Obligation ASSETS Cash and cash equivalents $ 99 $ 119,519 $ 3,956 $ $ 139,021 Investments, plus accrued interest 137 966,382 5,508 193,531 Taxes receivable - - - 182,123 Accounts receivable 24,177 - Assessments receivable - - - - Total assets $ 236 $ 310,078 $ 9,464 $ $ 514,675 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ - $ $ - $ $ 154,654 Total liabilities - - 154,654 Fund balances: Unreserved 236 310,078 9,464 360,021 Total liabilities and fund balances $ 236 $ 310,078 $ 9,464 $ $ 514,675 Continued -169- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 -170- Redmond Sunriver Bend Library Library CSD Library CSD Total PERS Series CSD General General General Nonmajor Debt 2002/2004 Obligation Obligation Obligation Service Funds ASSETS Cash and cash equivalents $ 50,142 $ 53,672 $ 11,774 $ 5,617 $ 409,658 Investments, plus accrued interest 69,803 74,717 16,411 7,818 570,301 Taxes receivable - 64,142 15,552 7,881 269,698 Accounts receivable - - - 81,008 Assessments receivable - - - 1,132,227 Total assets $ 119,945 $ 192,531 $ 43,737 $ 21,316 $ 2,462,892 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenues $ - $ 54,842 $ 13,249 $ 6,737 $ 1,361,709 Total liabilities - 54,842 13,249 6,737 1,361,709 Fund balances: Unreserved 119,945 137,689 30,488 14,579 1,101,183 Total liabilities and fund balances $ 119,945 $ 192,531 $ 43,737 $ 21,316 $ 2,462,892 -170- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 Continued -171- LID LID LID LID 2003 Series 2005 Series 2007 Series 2009 Series REVENUES Local Taxes - Property $ - $ - $ - $ - Special assessments 1,997 23,689 119,697 57,917 Investment earnings 357 3,556 36,074 15,809 Rents - - - - Charges for services - - - - Total revenues 2,354 27,245 155,771 73,726 EXPENDITURES Materials and services - - - - Debt Service: Principal 5,794 39,570 100,726 152,900 Interest 4 3,700 33,617 33,191 Total expenditures 5,798 43,270 134,343 186,091 Excess (deficiency) of revenues over expenditures (3,444) (16,025) 21,428 (112,365) OTHER FINANCING SOURCES (USES) Transfers in (out) (2,533)_ 11,750 - - Total other financing sources (uses) (2,533) 11,750 - - Net change in fund balances (5,977) (4,275) 21,428 (112,365) Fund balance - Beginning of year 5,977 4,595 5,758 119,783 Fund balance - End of year $ - $ 320 $ 27,186 $ 7,418 Continued -171- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 CDD Bldg FF&C, Refunding Full Faith & Full Faith & Full Faith & Series 2004 Credit 2003 Credit 2005 Credit 2008 REVENUES Local Taxes - Property $ - $ - $ - $ - Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year 261 2,012 243 83 - 670,880 - - - - - 254,196 261 672,892 243 254,279 500 1,000 - - 145,000 623,632 144,985 120,000 32,660 983,289 107,290 397,999 178,160 1,607,921 252,275 517,999 (177,899) (935,029) (252,032)_ (263,720) 177,660 937,836 252,276 263,803 177,660 937,836 252,276 263,803 (239) 2,807 244 83 16,251 61,002 3,694 153 $ 16,012 $ 63,809 $ 3,938 $ 236 Continued -172- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 $ 2,368,916 HHSIBJCC 3,673 FF & C Public Safety PERS Full Faith & Refunding General Series 2002 Credit 2009 Series 2005 Obligation and 2004 REVENUES Local Taxes - Property Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year $ - $ - $ 2,368,916 $ - 3,673 680 9,548 2,726 290,126 - - - - - - 832,469 293,799 680 2,378,464 835,195 455 500 - - 105,000 420,000 1,820,000 109,538 142,172 150,455 403,308 761,623 247,627 570,955 2,223,308 871,161 46,172 (570,275) 155,156 (35,966) - 570,455 - - - 570,455 - - 46,172 180 155,156 (35,966) 263,906 9,284 204,865 155,911 $ 310,078 $ 9,464 $ 360,021 $ 119,945 Continued -173- DESCHUTES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 Redmond Sunriver Bend Library Library CSD Library CSD Total CSD General General General Nonmajor Debt Obligation Obligation Obligation Service Funds REVENUES Local Taxes - Property Special assessments Investment earnings Rents Charges for services Total revenues EXPENDITURES Materials and services Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (out) Total other financing sources (uses) Net change in fund balances Fund balance - Beginning of year Fund balance - End of year $ 822,783 $ 204,607 $ 100,336 $ 3,496,642 - - 203,300 1,340 1,107 526 77,995 - - - 961,006 - - 1,086,665 824,123 205,714 100,862 5,825,608 - - - 2,455 665,000 78,514 65,000 4,595,659 110,616 106,486 30,295 3,296,705 775,616 185,000 95,295 7,894,819 48,507 20,714 5,567 (2,069,211) - - 2,211,247 - - - 2;211,247 48,507 20,714 5,567 142,036 89,182 9,774 9,012 959,147 $ 137,689 $ 30,488 $ 14,579 $ 1,101,183 -174- 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, 2010 REVENUES Local Special assessments Investment earnings 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 Original Variance with Budget Final Budget Actual Final Budget $ 50,000 $ 50,000 $ 1,997 $ (48,003) 5,500 5,500 357 (5,143) 55,500 55,500 2,354 (53,146) 47,090 47,090 5,798 41,292 47,090 47,090 5,798 41,292 8,310 5,710 - 5,710 55,400 52,800 5,798 47,002 100 2,700 (3,444) (6,144) (100) (2,700) (2,533) 167 (100) (2,700) (2,533) 167 - - (5,977) (5,977) 5,977 5,977 -175- I I 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, 2010 -176- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Special assessments $ 115,000 $ 115,000 $ 23,689 $ (91,311) Investment earnings 10,500 10,500 3,556 (6,944) Total revenues 125,500 125,500 27,245 (98,255) EXPENDITURES Debt service 125,685 125,685 43,270 82,415 Total 125,685 125,685 43,270 82,415 Operating Contingency 11,465 11,465 - 11,465 Total expenditures 137,150 137,150 43,270 93,880 Excess (deficiency) of revenues over expenditures (11,650) (11,650) (16,025) (4,375) Other financing sources (uses) Transfers in 11,750 11,750 11,750 - Transfers out (100) (100) - 100 Total other financing sources (uses) 11,650 11,650 11,750 100 Net change in fund balance - - (4,275) (4,275) Fund balance - Beginning of year - - 4,595 4,595 Fund balance - End of year $ - $ - $ 320 $ 320 -176- 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, 2010 REVENUES Local Special assessments Investment earnings 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 $ 350,000 $ 350,000 $ 119,697 $ (230,303) 11,000 11,000 36,074 25,074 361,000 361,000 155,771 (205,229) 336,670 336,670 134,343 202,327 336,670 336,670 134,343 202,327 24,330 24,330 - 24,330 361,000 361,000 134,343 226,657 - - 21,428 21,428 -177- 5,758 5,758 27,186 $ 27,186 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, 2010 REVENUES Local Special assessments Investment earnings 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 $ 300,000 $ 300,000 $ 57,917 $ (242,083) 11,000 11,000 15,809 4,809 311,000 311,000 73,726 (237,274) 394,484 394,484 186,091 208,393 394,484 394,484 186,091 208,393 16,516 16,516 - 16,516 411,000 411,000 186,091 224,909 (100,000) (100,000) (112,365) (12,365) 100,000 100,000 119,783 19,783 $ - $ - $ 7,418 $ 7,418 -178- IE E I4i f 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, 2010 REVENUES Local Investment earnings 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 Original Variance with Budget Final Budget Actual Final Budget $ 500 $ 500 $ 261 $ (239) 500 500 261 (239) 500 500 500 - 177,660 177,660 177,660 - 178,160 178,160 178,160 - 16,295 16,295 - 16,295 194,455 194,455 178,160 16,295 (193,955) (193,955) (177,899) 16,056 177,660 177,660 177,660 - 177,660 177,660 177,660 - (16,295) (16,295) (239) 16,056 16,295 16,295 16,251 (44) $ - $ - $ 16,012 $ 16,012 -179- 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, 2010 REVENUES Local Investment earnings Rents 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 Original Variance with Budget Final Budget Actual Final Budget $ 2,000 $ 2,000 $ 2,012 $ 12 670,880 670,880 670,880 - 672,880 672,880 672,892 12 1,000 1,000 1,000 - 1,606, 921 1,606, 921 1,606, 921 1,607, 921 1,607, 921 1,607, 921 - 48,795 48,795 - 48,795 1,656,716 1,656,716 1,607, 921 48,795 (983,836) (983,836) (935,029) 48,807 923,836 923,836 937,836 14,000 923,836 923,836 937,836 14,000 (60,000) (60,000) 2,807 62,807 60,000 60,000 61,002 1,002 $ - $ - $ 63,809 $ 63,809 -180- n 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, 2010 REVENUES Local Investment earnings 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 Original Variance with Budget Final Budget Actual Final Budget $ 100 $ 100 $ 243 $ 143 100 100 243 143 500 500 - 500 252,275 252,275 252,275 - 252,775 252,775 252,275 500 2,556 2,556 - 2,556 255,331 255,331 252,275 3,056 (255,231) (255,231) (252,032) 3,199 252,276 252,276 252,276 - 252,276 252,276 252,276 - (2,955) (2,955) 244 3,199 2,955 2,955 3,694 739 $ - $ - $ 3,938 $ 3,938 -181- 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ 83 $ 83 Intergovernmental Local 254,196 254,196 254,196 - Total revenues 254,196 254,196 254,279 83 EXPENDITURES Materials and services - - - - Debt service 517,999 517,999 517,999 - Total 517,999 517,999 517,999 - Operating contingency - - - - Total expenditures 517,999 517,999 517,999 - Excess (deficiency) of revenues over expenditures (263,803) (263,803) (263,720) 83 Other financing sources (uses) Transfers in 263,803 263,803 263,803 - Total other financing sources (uses) 263,803 263,803 263,803 - Net change in fund balance - - 83 83 Fund balance - Beginning of year - - 153 153 Fund balance - End of year $ - $ - $ 236 $ 236 -182- 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, 2010 EXPENDITURES Materials and services Debt service Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,000 1,000 455 545 370,172 370,172 247,172 123,000 371,172 371,172 247,627 123,545 312,624 312,624 - 312,624 683,796 683,796 247,627 436,169 (385,670) (385,670) 46,172 431,842 385,670 385,670 263,906 (121,764) $ - $ - $ 310,078 $ 310,078 -183- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 8,000 $ 8,000 $ 3,673 $ (4,327) Rent 290,126 290,126 290,126 - Total revenues 298,126 298,126 293,799 (4,327) EXPENDITURES Materials and services Debt service Total Operating contingency Total expenditures Net change in fund balance Fund balance - Beginning of year Fund balance - End of year 1,000 1,000 455 545 370,172 370,172 247,172 123,000 371,172 371,172 247,627 123,545 312,624 312,624 - 312,624 683,796 683,796 247,627 436,169 (385,670) (385,670) 46,172 431,842 385,670 385,670 263,906 (121,764) $ - $ - $ 310,078 $ 310,078 -183- -184- DESCHUTES COUNTY, OREGON HHSIBJCC 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 500 $ 500 $ 680 $ 180 Total revenues 500 500 680 180 EXPENDITURES Materials and services 500 500 500 - Debt service 570,455 570,455 570,455 - Total 570,955 570,955 570,955 - Operating contingency 5,000 5,000 - 5,000 Total expenditures 575,955 575,955 570,955 5,000 Excess (deficiency) of revenues over expenditures (575,455) (575,455) (570,275) 5,180 Other financing sources (uses) Transfers in 570,455 570,455 570,455 - Total other financing sources (uses) 570,455 570,455 570,455 - Net change in fund balance (5,000) (5,000) 180 5,180 Fund balance - Beginning of year 5,000 5,000 9,284 4,284 Fund balance - End of year $ - $ - $ 9,464 $ 9,464 -184- DESCHUTES COUNTY, OREGON FULL FAITH & CREDIT 2010 - SECURE TREATMENT FACILITY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings Total revenues 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 93,000 93,000 - 93,000 (93,000) (93,000) - 93,000 93,000 93,000 - (93,000) 93,000 93,000 - (93,000) -185- DESCHUTES COUNTY, OREGON FULL FAITH & CREDIT JAIL REMODEL DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 Original Variance with Budget Final Budget Actual Final Budget EXPENDITURES Debt service $ - $ 3,000,000 $ - $ 3,000,000 Total expenditures - 3,000,000 - 3,000,000 Excess (deficiency) of revenues over expenditures Other financing sources (uses) Sale of assets Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year -186- (3,000,000) 3,000,000 3,000,000 - (3,000,000) 3,000,000 - (3,000,000) DESCHUTES COUNTY, OREGON PUBLIC SAFETY 1998/2002 GENERAL OBLIGATION BONDS DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED .TUNE 30, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property Investment earnings 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 $ 2,213,308 $ 2,213,308 $ 2,368,916 $ 155,608 25,000 25,000 9,548 (15,452) 2,238,308 2,238,308 2,378,464 140,156 2,223,308 2,223,308 2,223,308 - 2,223,308 2,223,308 2,223,308 - 150,000 150,000 150,000 2,373,308 2,373,308 2,223,308 150,000 (135,000) (135,000) 155,156 290,156 135,000 135,000 204,865 69,865 $ - $ - $ 360,021 $ 360,021 -187- 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings 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 $ 5,000 $ 5,000 $ 2,726 $ (2,274) 831,303 831,303 832,469 1,166 836,303 836,303 835,195 (1,108) 871,161 871,161 871,161 - 871,161 871,161 871,161 - 112,142 112,142 - 112,142 983,303 983,303 871,161 112,142 (147,000) (147,000) (35,966) 111,034 147,000 147,000 155,911 8,911 $ - $ - $ 119,945 $ 119,945 5RMI 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property Investment earnings 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 $ 770,816 $ 770,816 $ 822,783 $ 51,967 1,800 1,800 1,340 (460) 772,616 772,616 824,123 51,507 775,616 775,616 775,616 - 775,616 775,616 775,616 - 60,000 60,000 - 60,000 835,616 835,616 775,616 60,000 (63,000) (63,000) 48,507 111,507 63,000 63,000 89,182 26,182 $ - $ - $ 137,689 $ 137,689 -189- 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property Investment earnings 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 $ 186,000 $ 186,000 $ 204,607 $ 18,607 4,000 4,000 1,107 (2,893) 190,000 190,000 205,714 15,714 185,000 185,000 185,000 - 185,000 185,000 185,000 - 9,000 9,000 9,000 194,000 194,000 185,000 9,000 (4,000) (4,000) 20,714 24,714 4,000 4,000 9,774 6,774 $ - $ - $ 30,488 $ 30,488 -190- 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Taxes -Property Investment earnings 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 $ 94,795 $ 94,795 $ 100,336 $ 5,541 1,500 1,500 526 (974) 96,295 96,295 100,862 4,567 95,295 95,295 95,295 - 95,295 95,295 95,295 - 7,000 7,000 - 7,000 102,295 102,295 95,295 7,000 (6,000) (6,000) 5,567 11,567 6,000 6,000 9,012 3,012 $ - $ - $ 14,579 $ 14579 dLIjM DESCHUTES COUNTY, OREGON NONMAJOR CAPITAL PROJECT FUNDS COMBINING BALANCE SHEET JUNE 30, 2010 -192- Total Local Jamison Secure 911 Nonmojor Improvement Jail Acquisition OSP Treatment Building Capital District Remodel and Remodel Building Facility Construction Projects Funds ASSETS Cash and cash equivalents $ 89,645 $ 9,620 $ 241,753 $ 935,682 $ 602,928 $ 658,239 $ 2,537,867 investments, plus accrued interest 124,795 13,392 336,542 1,302,554 839,330 916,327 3,532,940 Assessments receivable Total assets $ 214,440 $ 23,012 $ 578,295 $ 2,238,236 $ 1,442,258 $ 1,574,566 $ 6,070,807 UABILITIES AND FUND BALANCES Liabilities: Accounts payable $ - $ 23,000 $ - $ 895,833 $ 274,951 $ 775,439 $ 1,969,223 Due to other funds 3,142,673 - - - 3,142,673 Deferred revenues Total liabilities - 3,165,673 - 895,833 274,951 775,439 5,111,896 Fund balances: Unreserved 214,440 (3,142,661) 578,295 1,342,403 1,167,307 799,127 958,911 Total liabilities and fund balances $ 214,440 $ 23,012 $ 578,295 $ 2,238,236 $ 1,442,258 $ 1,574,566 $ 6,070,807 -192- DESCHUTES COUNTY, OREGON NONMAJOR CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2010 Excess (deficiency) of revenues over expenditures 60,606 OTHER FINANCING SOURCES (USES) Transfers in from other funds 2,533 Transfer out to other funds (11,750) Bond issuance Bond discount Total other financing sources (uses) (9,217) Excess (deficiency) of revenue and other financing sources over (under) (724,258) 4,787 (4,511,984) (171,862) (2,255,334) (7,597,845) - 22,133 24,668 1,320,000 1,320,000 (4,838) (4,838) 1,337,295 1,328,078 expenditures and other financing uses 51,589 (724,258) 4,787 (4,511,984) 1,165,433 (2,255,334) Total Fund balance- Beginning of year Local (2,418,403) Jamison 5,854,387 Secure 911 Non -Major Fund balance - End of year $ Improvement Jail Acquisition OSP Treatment Building Capital District Remodel and Remodel Building Facility Construction Projects Funds T REVENUES Local Special assessments $ 54,616 $ $ - $ - $ - $ $ 54,616 Investment earnings 11,974 11 6,224 46,978 7,151 24,986 97,324 Donations - - 2,000 - 2,000 Intergovernmental State 659,257 - 659,257 Federal 338,641 338,641 Total revenues 66,590 11 6,224 46,978 668,408 363,627 1,151,838 EXPENDITURES Capital outlay 5,784 724,269 1,437 4,558,962 790,799 2,618,961 8,700,212 Debt service Interest - - - - - - - Bond issuance costs 49,471 49,471 Total expenditures 5,784 724,269 1,437 4,558,962 840,270 2,618,961 8,749,683 Excess (deficiency) of revenues over expenditures 60,606 OTHER FINANCING SOURCES (USES) Transfers in from other funds 2,533 Transfer out to other funds (11,750) Bond issuance Bond discount Total other financing sources (uses) (9,217) Excess (deficiency) of revenue and other financing sources over (under) (724,258) 4,787 (4,511,984) (171,862) (2,255,334) (7,597,845) - 22,133 24,668 1,320,000 1,320,000 (4,838) (4,838) 1,337,295 1,328,078 expenditures and other financing uses 51,589 (724,258) 4,787 (4,511,984) 1,165,433 (2,255,334) (6,269,767) Fund balance- Beginning of year 162,851 (2,418,403) 573,508 5,854,387 1,874 3,054,461 7,228,678 Fund balance - End of year $ 214,440 $ (3,142,661) $ 578,295 $ 1,342,403 $ 1,167,307 $ 799,127 $ 958,911 -193- DESCHUTES COUNTY, OREGON LOCAL IMPROVEMENT DISTRICT SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 REVENUES Local Special assessments Investment earnings 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 Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - Beginning of year Fund balance - End of year Original Variance with Budget Final Budget Actual Final Budget $ 40,000 $ 40,000 $ 54,616 $ 14,616 4,500 4,500 11,974 7,474 44,500 44,500 66,590 22,090 15,000 15,000 5,784 9,216 100 100 - 100 15,100 15,100 5,784 9,316 164,042 164,042 - 164,042 179,142 179,142 5,784 173,358 (134,642) (134,642) 60,806 195,448 200 200 2,533 2,333 (11,750) (11,750) (11,750) - (11,550) (11,550) (9,217) 2,333 (146,192) (146,192) 51,589 197,781 146,192 146,192 162,851 16,659 $ - $ - $ 214,440 $ 214,440 ISiF1 -195- DESCHUTES COUNTY, OREGON JAIL REMODEL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ - $ - $ 11 $ 11 Land sale revenues 4,000,000 4,000,000 - (4,000,000) Total revenues 4,000,000 4,000,000 11 (3,999,989) EXPENDITURES Personnel 100 100 - 100 Materials and services 1,719,800 1,459,800 475,837 983,963 Debt service 4,000,000 4,000,000 - 4,000,000 Capital outlay 100 260,100 248,432 11,668 Total expenditures 5,720,000 5,720,000 724,269 4,995,731 Excess (deficiency) of revenues over expenditures (1,720,000) (1,720,000) (724,258) 995,742 Other financing sources (uses) Loans 1,720,000 1,720,000 - (1,720,000) Total other financing sources (uses) 1,720,000 1,720,000 - (1,720,000) Net change in fund balance - - (724,258) (724,258) Fund balance - Beginning of year - - (2,418,403) (2,418,403) Fund balance - End of year $ - $ - $ (3,142,661) $ (3,142,661) -195- 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, 2010 -196- Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings $ 6,000 $ 6,000 $ 6,224 $ 224 Total revenues 6,000 6,000 6,224 224 EXPENDITURES Materials and services 36,437 36,437 1,437 35,000 Capital outlay 469,563 469,563 - 469,563 Total expenditures 506,000 506,000 1,437 504,563 Net change in fund balance (500,000) (500,000) 4,787 504,787 Fund balance - Beginning of year 500,000 500,000 573,508 73,508 Fund balance - End of year $ - $ - $ 578,295 $ 578,295 -196- 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings 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 $ 75,000 $ 75,000 $ 46,978 $ (28,022) 75,000 75,000 46,978 (28,022) 274,668 334,668 342,314 (7,646) 5,700,332 5,640,332 4,216,648 1,423,684 5,975,000 5,975,000 4,558,962 1,416,038 (5,900,000) (5,900,000) (4,511,984) 1,388,016 5,900,000 5,900,000 5,854,387 (45,613) $ - $ - $ 1,342,403 $ 1,342,403 5fNre 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, 2010 REVENUES Local Investment earnings Donations Intergovernmental State Total revenues EXPENDITURES Materials and services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Original Budget Final Budget $ 10,000 $ 7,000 $ Variance with Actual Final Budget 7,151 $ 151 2,000 2,000 750,000 659,257 659,257 - 760,000 666,257 668,408 2,151 99,566 206,866 200,870 5,996 1,790,434 2,030,426 639,400 1,391,026 1,890,000 2,237,292 840,270 1,397,022 (1,130,000) (1,571,035) (171,862) 1,399,173 Transfers in - 12,000 22,133 10,133 Transfers out (93,000) (41,027) - 41,027 Bond issuance 1,293,000 1,525,000 1,320,000 (205,000) Bond premium 1 (discount) - 74,527 (4,838) (79,365) Total other financing sources (uses) 1,200,000 1,570,500 1,337,295 (233,205) Net change in fund balance 70,000 (535) 1,165,433 1,165,968 Fund balance - Beginning of year (70,000) 535 1,874 1,339 Fund balance - End of year $ - $ - 1,167,307 $ 1,167,307 -198- 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, 2010 Original Variance with Budget Final Budget Actual Final Budget REVENUES Local Investment earnings Intergovernmental Federal 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 $ 40,000 $ 40,000 $ 24,986 $ (15,014) 167,685 197,685 182,864 14,821 3,594,577 3,564,577 2,436,097 1,128,480 3,762,262 3,762,262 2,618,961 1,143,301 (3,050,000) (3,050,000) (2,255,334) 794,666 3,050,000 3,050,000 3,054,461 4,461 $ - $ - $ 799,127 $ 799,127 -199- This page intentionally left blank. FIDUCIARY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS This page intentionally left Flank. DESCHUTES COUNTY, OREGON FIDUCIARY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUND - DETAIL ACTIVITY FOR THE YEAR ENDED JUNE 30, 2010 Balance Balance July 1, 2009 Additions Deductions June 30, 2010 Amounts Held for Others Assets Cash, cash equivalents and investments, at fair value; plus accrued interest Accounts receivable Liabilities Accounts payable Due to other entities Governmental Others $ 10,332,890 $271,714,415 $271,215,252 $ 10,832,053 333,522 - 88,928 244,594 $ 10,666,412 $271,714,415 $271,304,180 11,076,647 $ 41,461 $208,949,141 $208,824,548 $ 166,054 801,189 62,311,410 62,064,700 1,047,899 9,823,762 453,864 414,932 9,862,694 $ 10,666,412 $271,714,415 $271,304,180 $ 11,076,647 -203- This page intentionally left blank. COMBINING PROPRIETARY FUNDS This page intentionally lett blank. DESCHUTES COUNTY, OREGON LIABILITIES Current liabilities Accounts payable SUB -FUNDS OF SOLID WASTE ENTERPRISE 599,865 - 1,191,125 - - 1,984,939 Interest payable COMBINING SCHEDULE OF NET ASSETS - 43,852 Current portion of bonds and notes payable 596,744 JUNE 30, 2010 596,744 Total current liabilities _ 834,545599 865 - 1,191,125 - 2,625,535 Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Environmental Net t3PEB Obligatlon 163,536 Operations Closure Postclosure Projects Reserve Remediation Total ASSETS premiums and discounts) 12,697,787 - - 12,697,787 Current assets: 2,057,335 5,686,261 2,407,414 - - - 10,151,010 Less current portion of non-current liabilities (596,7441 Cash and cash equivalents $ 215,451 $ 915,645 $ 1,006,406 $ 956,154 $ 315,973 $ 31,229 $ 3,434,858 Investments, plus accrued interest 296,169 1,274,661 1,401,008 1,322,701 439,862 43,474 4,777,875 Accounts receivable 475,882 - - - - 15,857,532 475,862 Due from other funds - 15,857,532 4,095,820 (1,379,562) 1,061,730 755,835 4,095,820 Total current assets 987,502 6,286,126 2,407,414 2,272,855 755,835 74,703 12,784,435 Non-current assets: Capital assets: Capital assets not being depreciated: Land 1,761,217 1,761,217 Construction in progress 5,922,878 - - - - - 5,922,878 Capital assets net of accumulated depreciation: Land improvements 9,237,102 - - - - - 9,237,102 Buildings and improvements, net 6,536,120 - - _ - - 8,536,120 Equipment 3,015,713 - - - - - 3,015,713 Vehicles 82,289 82,289 Total capita; assets 28,555,319 - - - - - 28,555,319 Deferred financing costs 237,957 237,957 Total noncurrent assets 28,793,276 28,793,275 Total assets 29780778 6,21 2,407,414 2,272,855 755,835 74,703 41,577,711 LIABILITIES Current liabilities Accounts payable 193,949 599,865 - 1,191,125 - - 1,984,939 Interest payable 43,852 - 43,852 Current portion of bonds and notes payable 596,744 596,744 Total current liabilities _ 834,545599 865 - 1,191,125 - 2,625,535 Non-current liabilities Compensated leave 146,349 - - - - - 146,349 Net t3PEB Obligatlon 163,536 - - - - - 163,536 Bonds and notes payable {net of unamcrtized premiums and discounts) 12,697,787 - - 12,697,787 Accrued closure 1 postclosure 2,057,335 5,686,261 2,407,414 - - - 10,151,010 Less current portion of non-current liabilities (596,7441 (596,744) Total non-current liabilities 14,468,263 5,686,261 2,407,414 - _ 22,561,938 Total liabilities 15,302,808 6,286,126 2,407,414 1,191,125 - _ 25187473 NET ASSETS Invested in capital assets, net of related debt 15,857,532 - - - - - 15,857,532 Unrestricted (1,379,562) 1,061,730 755,835 74,703 532,706 Total net assets $ 14,477,970 $ $ $ 1,081,730 $ 755,835 $ 74,703 $ 16,390,238 -207- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF NET ASSETS ,TUNE 30, 2010 -208- Annual Fair & Expo Fairgrounds Fair & Expo County Center G.O. Bonds Center Fair Reserve Debt Service Total ASSETS Current assets: Cash and cash equivalents $ 100,789 $ 5,188 $ 134,338 $ 108,843 $ 349,158 Investments, plus accrued interest 140,307 7,222 187,012 151,519 486,060 Due tolfrom Fair & Expo sub -fund - (14,000) 14,000 - - Accounts receivable 22,094 - - 22,094 Taxes receivable - - - 187,563 187,563 Prepaid expenses - 184,494 - 184,494 Total current assets 263,190 182,904 335,350 447,925 1,229,369 Non-current assets: Capital assets: Capital assets not being depreciated: Land 132,685 - 132,685 Capital assets net of accumulated depreciation: Land improvements 6,335,197 50,035 6,385,232 Building and improvements 17,155,255 106,698 17,261,953 Equipment and vehicles 315,024 154,014 - 469,038 Total capital assets 23,938,161 310,747 - 24,248,908 Other - deferred financing costs 16,622 - - 787,236 803,858 Total assets 24,217,973 182,904 646,097 1,235,161 26,282,135 LIABILITIES Current liabilities: Accounts payable 39,854 15,758 - - 55,612 Unearned revenues 260,438 162,022 - - 422,460 Interest payable 13,591 - 57,432 71,023 Current portion of non-current liabilities 152,791 25,797 1,788,631 1,967,219 Total current liabilities 466,674 203,577 1,846,063 2,516,314 Non-current liabilities Compensated leave 136,628 25,797 - 162,425 Net OPEB obligation 85,039 - - 85,039 Bonds and notes payable (net of unamortized premiums and discounts) 1,364,805 - 15,991,784 17,356,589 Less current portion of non-current liabilities (152,791) (25,797) - (1,788,631) (1,967,219) Total non-current liabilities 1,433,681 - - 14,203,153 15,636,834 Total liabilities 1,900,355 203,577 - 16,049,216 18,153,148 NET ASSETS Invested in capital assets, net of related debt 22,573,356 - 310,747 (15,991,784) 6,892,319 Restricted for capital projects - - - - Restrictedfordebtservice - 1,177,729 1,177,729 Unrestricted (255,738) (20,673) 335,350 - 58,939 Total net assets $ 22,317,618 $ (20,673) $ 646,097 $ (14,814,055) $ 8,128,987 -208- -209- 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, 2010 Solid Waste Solid Waste Solid Waste Landfill Landfill Capital Equipment Environmental Operations Closure Post -Closure Projects Reserve Remediation Total OPERATING REVENUES Charges for services $ 6,331,081 $ $ $ - $ $ 6,331,081 Miscellaneous 31,019 31,019 Total operating revenues 6,3 2, ,.,.62 100 - - - - - 6062,100 OPERATING EXPENSES Personnel 1,833,472 - - - - 1,833,472 Materials and services 3,195,359 - - - 11,031 - 3,246,381 Landfill closurelpostclosure care costs 323,856 - 323,855 Depreciation 1,355,158 - - - - 1,355,158 Total operating expenses 6,707,838 - 11,031 - 6,718,869 Operating income (loss) (345,738) - - - (11,031) - (356,769) NONOPERATING REVENUES (EXPENSES) Grant 43,802 - 43,802 Investment earnings 11,091 80,144 25,882 14,607 8,180 21,338 161,242 Bond issuance costs (12,334) - - - - (12,334) Interest expense (534,191) (534,191) Intrafund transfer of assets 2,415,146 (2,415,148) Gain (loss) on equipment disposition (70,202) - - - - {70,202) Total nonoperating revenues (expenses) 1,853,314 80,144 25 882 (2 4b0 541) 8,184 21,338 (411,683) Incame(loss)before transfers 1,507,576 80,144 25,882 (2,400,541) (2,851) 21,338 (768,452) Transfers in - - - 2,004,000 - (2,000,400) - Transfers out (708,567) - - - - - (748,567) Equity Transfer 106,026 (80,144) {25,882) - - - - Change in net assets 905,035 - - (440,541) (2,851) (1,978,662) (1,477,019) Total net assets - beginning 13,572,935 1,482,271 758,686 2,053,365 17,867,257 Total net assets - ending $ 14,477,970 $ $ $ 1,081,734 $ 755,835 $ 74,703 $ 16,390,238 -209- 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, 2010 Fair & Expo Fairgrounds Total Fair & Fair & Expo Annual Center G.O. Bonds Expo Center 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 Bond issuance costs Interest expense Gain (toss) an 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 Center County Fair Reserve Debt Service Funds $ 748,537 $ 784,492 $ - $ - $ 1,533,029 3,300 - 3,300 751,837 784,492 - 1,53 329 825,335 182,490 - 1,007,825 519,660 590,538 1,110,198 754,747 - 754,747 2,099,742 773,028 2,872,770 (1,347,905) 11,464 (1,336,441) - 41,963 41,963 - - - 2,459,814 2,459,814 90 946 5,495 3,521 9,252 (983) (131,206) (132,189) (59,064) (646,052) (705,116) X59,95_7) 42,109 5,495 1,686,077 1,673,724 (1,407,862) 53,573 5,495 1,686,077 337,283 630,684 5,000 - 635,684 - (80,000)_ (250,000) - (330,000) (777,178) (21,427) (244,505) 1,686,077 642,967 23,094,796 754 890,602 (16,500,132) 7,486,020 $ 22,317,618 $ (20,673) $ 646,097 $ (14,814,055) $ 8,128,987 -210- DESCHUTES COUNTY, OREGON SUB -FUNDS OF SOLID WASTE ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2010 CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments 124,938 Solid Waste Solid Waste (19,959) Solid Waste Landfill Landfill Capital Equipment Environmental 1,134,875 Operations Closure Post -Closure Projects Reserve Remediation Total CASH FLOWS FROM OPERATING ACTIVITIES 31,002 13,010 9,880 Receipts from customers $ 6,451,376 $ - $ - $ - $ - $ - $ 6,451,376 Payments to employees (1,735,389) - - - - - (1,735,389) Payments to suppliers (3,265,504) - - (11,031) - (3,276,535) Net cash provided (used) by operating activities 1,450,483 - - - (11,0311 1,439,452 CASH FLOWS FROM NONCAPITAL FINANC ING ACTIV171 ES 329,946 (1,120) (826,976) Grants 43,802 - - - - - 43,802 Interfund loan made - (1,264,035) - - - - (1,264,035) Intel loan repayments 858,205 461,056 4,900,558 Balances - end of year 461,056 Interfund cash transfers infout (708,567) - 2,000,000 (2,000 000) X8,567) Net cash provided by noncapital financing activities (664,765) {802,979) - 2,000,000 - (2,000,000) (1,467,744) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (50,287) {1,356,486) - (1,225,678) - - (2,632,451) Sale of capital assets 2,558 - - - - - 2,558 Principal paid on capital debt (428,870) - - - - - (428,870) Interest paid on capital debt (539,895) - - - - (539,895) Net cash provided (used) by capital and related $ (11,031) $ - $ (356,769) financing activities (1,016,494) (1,356,486) - (1,225,678) - - (3,598,658) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments 124,938 1,212,793 (19,959) (457,356) 31 1,134,875 1,995,292 Interest 14,067 59,859 31,002 13,010 9,880 38,149 165958 Net cash provided (used) by investing activities 139,005 1,272,643 11,043 (444,376) 9,911 1,173,024 2,161,250 Net increase(decrease)In cash and cash equivalents (91,771} (866,822) 11,043 329,946 (1,120) (826,976) (1,465,700) Balances - beginning of year 307,222 1,862,467 995,363 620,208 317,093 858,205 4,900,558 Balances - end of year $ 215,451 $ 915,645 $ 1,005,406 - $ 950,154 $ 315,973 $ 31,229 $ 3,434,858 Reconciliation of operating income (lass) to net cash provided (used) by operating activities: Operating income(loss) $ (345,738) $ - $ - $ - $ (11,031) $ - $ (356,769) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 1,355,158 - - - - - 1,355,158 Change in assets and liabilities Receivables, net 88,698 - - - - - 88,698 Accounts and other payables 352.365 352,365 Net cash provided (used) by operating activities $ 1,450,483 $ $ $ $ (11,031) $ $ 1,439,452 NONCASH INVESTING ACTIVITIES: Change in fair value of investments $ (1,207) $ (7,548) $ (3,583) $ (1,855) $ (1,147) $ (4,057) $ (19,407) -211- DESCHUTES COUNTY, OREGON SUB -FUNDS OF FAIR & EXPO CENTER ENTERPRISE COMBINING SCHEDULE OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2010 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 Property taxes Grants Subfunds loans Subfunds transfers in 1(out) Interfund transfers in 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 INVESTING ACTIVITIES: Change in fair value of investments $ (122) $ -212- (14) $ (1,185) $ (54) $ (1,375) Fairgrounds Fair & Expo Annual Fair & Expo G.O. Bonds Center County Fair Center Reserve Debt Service Total $ 888,525 $ 777,024 $ $ $ 1,665,549 (774,532) (177,499) (952,031) (507,574) (578,103) (1,085,677) (393,581) 21,422 (372,159) - 2,455,099 2,455,099 41,963 - 41,963 - 14,000 (14,000) - 330,000 (80,000) (250,000) - 300,684 5,000 305,684 630,684 (19,037) (264,000) 2,455,099 2,602,746.. - - (91,822) - (91,822) (56,369) (1,575,000) (1,631,369) (59,818) (713,784) (773,602) (116,187) (91,822) (2,288,784) (2,496,793) (69,926) (1,479) 200,277 (97,977) 30,895 (393) 153 9,155 2,670 11,585 (70,319) (1,326) 209,432 (95,307) 42,480 50,597 1,059 (146,390) 71,008 (23,726) 50,192 4.129 280,728 37,835 372,884 $ 100,789 $ 5,188 $ 134,338 $ 108,843 $ 349,158 $ (1,347,905) $ 11,464 $ - $ $ (1,336,441) 754,747 - 754,747 (11,145) - (11,145) - 8,869 8,869 210.722 1,089 211,811 $ (393,581) $ 21,422 $ $ $ (372,159) $ (122) $ -212- (14) $ (1,185) $ (54) $ (1,375) 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, 2010 NONOPERATING REVENUES (EXPENSES) Grant - 43,802 43,802 Actual 43,802 Investment earnings Final Variance 11,091 - 11,091 Bond issuance costs Budgeted with Final Budget GAAP (12,334) Interest expense Amounts Budget _ Basis Adjustments GAAP Basis OPERATING REVENUES - - - 2,415,148 2,415,148 Charges for services $ 8,016,200 $ (1,685,119) $ 6,331,081 $ - $ 6,331,081 Miscellaneous 35,000 (3,981) 31,019 1,795,863 31,019 Total operating revenues 8,051,200 1( 689,100 6,362,100 - 6,362,100 OPERATING EXPENSES (1,439,767) 731,200 (708,567) - (708,567) Personnel 1,763,578 28,189 1,735,389 98,083 1,833,472 Materials and services 3,748,254 555,514 3,192,740 2,610 3,195,350 Landfill closurelpostclosure care costs - - - 323,858 323,858 Depreciation - - - 1,355,158 1,355,158 Capital outlay 149,000 96,103 52,897 (52,897) - Debt service 968,765 - 968,765 (968,765) - Contingency 334,447 334,447 - - - Total operating expenses 6,964,044 1,014,253 5,949,791 758,047 6,707,838 Operating income (loss) 1,087,156 (674,847) 412,309 (758,047) (345,738) NONOPERATING REVENUES (EXPENSES) Grant - 43,802 43,802 - 43,802 Investment earnings 14,000 (2,909) 11,091 - 11,091 Bond issuance costs - - - (12,334) (12,334) Interest expense - - - (534,191) (534,191) Interfund transfer of assets - - - 2,415,148 2,415,148 Gain (loss) on equipment disposition - 2,558 2,558 (72,7"_ (70,202) Total nonoperating revenues (expenses), net 14,000 43,451 57,451 1,795,863 1,853,314 Income (loss) before transfers 1,101,156 (631,396) 469,760 1,037,816 1,507,576 Transfers (out) (1,439,767) 731,200 (708,567) - (708,567) Equity transfer - - - 106,026 106,026 Change in net assets (338,611) 99,804 (238,807) 1,143,842 905,035 Total net assets - beginning 338,611 2,051,188 2,389,799 11,183,136 13,572,935 Total net assets - ending $ - $ 2,150,992 $ 2,150,992 $ 12,326,978 $ 14,477,970 -213- 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, 2010 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 2,220,000 1,984,092 235,908 (235,908) Capital outlay 2,500,000 779,557 1,720,443 (1,720,443) - Contingency 4,680,756 4,680,756 - - Total operating expenses 9,400,756 7,444,405 1,956,351 1,956,351 - Operating income (loss) (9_,400,756) 7,444,405 (1,956,351) 1,956,351 - NONOPERATING REVENUES (EXPENSES) Investment earnings 89,000 (51,860) 37,140 43,004 80,144 Loan repayment 5,700,000 (5,700,000) - - - Total nonoperating revenues (expenses), net 5,789,000 (5,751,860) 37,140 43,004 80,144 Income (loss) before transfers (3,611,756) 1,692,545 (1,919,211) 1,999,355 80,144 Transfers in (out) - - - - - Equity Transfer - Closure costs - - - _ (80,144) (80,144) Change in net assets (3,611,756) 1,692,545 (1,919,211) 1,919,211 - Total net assets - beginning 3,611,756 3,917,890 7,529,646 (7,529,646) - Total net assets - ending $ - $ 5,610,435 $ 5,610,435 $ (5,610,435) $ - -214- 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, 20'10 Actual -215- 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 22,000 3,882 25,882 25,882 Total nonoperating revenues (expenses), net 22,000 3,882 25,882 - 25,882 Income (loss) before transfers (278,000) 303,882 25,882 25,882 Transfers in (out) - - - - Equity Transfer - Postclosure Costs - (25,882) (25,882) Change in net assets (278,000) 303,882 25,882 (25,882) Total net assets - beginning 2,380,237 1,295 2,381,5322� 381,532 Total net assets - ending $ 2,102,237 $ 305,177 $ 2,407,414 $ (2,407,414) $ - -215- 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, 2010 -216- Actual 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 767,851 523,608 244,243 (244,243) Capital outlay 3,441,200 1,270,295 2,170,905 (2,170,905) Contingency 333,316 333,316 - Total operating expenses 4,542,367 2,127,219 2,415,148 (2,415,148) Operating income (loss) (4,542,367) 2,127,2192� 415,1 2,415,148 NONOPERATING REVENUES (EXPENSES) Investment earnings 30,000 (15,393) 14,607 - 14,607 Total nonoperating revenues (expenses), net 30,000 (15,393) 14,607 - 14,607 Income (loss) before transfers (4,512,367) 2,111,826 (2,400,541) 2,415,148 14,607 Transfers in (out) 2,731,200 (731,200) 2,000,000 - 2,000,000 Capital asset, equity transfer - - - (2,415,148) (2,415,148) Change in net assets (1,781,167) 1,380,626 (400,541) (400,541) Total net assets - beginning 1,781,167 (298,896) 1,482,271 1,482,271 Total net assets - ending $ - $ 1,081,730 $ 1,081,730 $ $ 1,081,730 -216- 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, 2010 -217- Actual Final Budgeted Variance with Budget GAAP Amounts Final Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ $ $ $ $ - Total operating revenues - - OPERATING EXPENSES Materials and services 11,031 11,031 11,031 Capital outlay 100 100 - - Contingency 765,762 765,762 - - - Total operating expenses 776,893 765,862 11,031 11,031 Operating income (loss) (776,893) 765,862 _. (11,031) (11031) NONOPERATING REVENUES (EXPENSES) Investment earnings 18,000 (9,820) 8,180 8,180 Gain (loss) on equipment disposition - - - Total nonoperating revenues (expenses), net 18,000 (9,820) 8,180 - 8,180 Income (loss) before transfers (758,893) 756,042 (2,851) (2,851) Transfers in (out) - Capital asset, equity transfer - - Change in net assets (758,893) 756,042 (2,851) (2,851) Total net assets - beginning 758,893 (207) 758,686 758,686 Total net assets - ending $ - $ 755,835 $ 755,835 $ $ 755,835 -217- 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, 2010 -218- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Ad'us� tments GAAP Basis OPERATING REVENUES Charges for services $ $ $ $ $ Total operating revenues - OPERATING EXPENSES Materials and services 1,000 1,000 - Capital outlay 5,000 5,000 Contingency 65,206 65,206 Total operating expenses 71,206 71,206 - Operating income (loss) (71,206) 71,206 - NONOPERATING REVENUES (EXPENSES) Investment earnings 19,000 2,338 21,338 21,338 Total nonoperating revenues (expenses), net 19,000 2,338 21,338 21,338 Income (loss) before transfers (52,206) 73,544 21,338 21,338 Transfers in (out) (2,000,000) - (2,000,000) (2,000,000) Change in net assets (2,052,206) 73,544 (1,978,662) (1,978,662) Total net assets - beginning 2,052,206 1,159 2,053,365 - 2,053,365 Total net assets - ending $ - $ 74,703 $ 74,703 $ $ 74,703 -218- 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, 2010 Actual -219- Final Variance Budgeted with Final Budget GAAP Amounts Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,035,920 $ (295,379) $ 740,541 $ 7,996 $ 748,537 Other - 3,300 3,300 3,300 Total operating revenues 1,035,920 (292,079) 743,841 7,996 751,837 OPERATING EXPENSES Personnel 824,769 50,237 774,532 50,803 825,335 Materials and services 531,604 11,944 519,660 - 519,660 Depreciation - - - 754,747 754,747 Capital outlay 100 100 - - - Debt service 116,188 - 116,188 (116,188) Contingency 121,952 121,952 - - Total operating expenses 1,594,613 184,233 1,410,380 689,362 2,099,742 Operating income (loss) (558,693) (107,846) (666,539) (681,366) (1,347,905) NONOPERATING REVENUES (EXPENSES) Grants - - Investment earnings 2,000 (1,910) 90 - 90 Bond issuance casts - - (983) (983) Interest expense - (59,064) (59,064) Gain (loss) on equipment disposition - Total nonoperating revenues (expenses), net 2,000 (1,910) 90 (60,047) (59,957) Income (loss) before transfers (556,693) (109,756) (666,449) (741,413) (1,407,862) Transferred capital - - - - Transfers in 498,105 132,579 630,684 630,684 Transfers out (16,412) 16,412 - - Change in net assets (75,000) 39,235 (35,765) (741,413) (777,178) Total net assets - beginning 75,000 (32,529) 42,471 23,052,325 23,094,796 Total net assets - ending $ - $ 6,706 $ 6,706 $ 22,310,912 $ 22,317,618 -219- 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, 2010 -220- Actual Final Variance Budgeted with Final GAAP Amounts Budget Budget Basis Ad'us� tments GAAP Basis OPERATING REVENUES Charges for services $ 942,850 $ (165,826) $ 777,024 $ 7,468 $ 784,492 Total operating revenues 942,850 (165,826) 777,024 7,468 784,492 OPERATING EXPENSES Personnel 178,128 629 177,499 4,991 182,490 Materials and services 623,444 37,474 585,970 4,568 590,538 Contingency 31,157 31,157 - - - Total operating expenses 832,729 69,260 763,469 9,559 773,028 Operating income (loss) 110,121 (96,566) 13,555 (2,091) 11,464 NONOPERATING REVENUES (EXPENSES) Grants 25,000 16,963 41,963 41,963 Investment earnings 2,000 (1,854) 146 146 Total nonoperating revenues (expenses), net 27,000 15,909 42,109 - 42,109 Income (loss) before transfers 137,121 (81,457) 55,664 (2,091) 53,573 Transfers in 5,000 - 5,000 5,000 Transfers out (197,421) 117,421 (80,000) (80,000) Change in net assets (55,300) 35,964 (19,336) (2,091) (21,427) Total net assets - beginning 55,300 (53,313) 1,987 (1,233) 754 Total net assets - ending $ - $ (17,349) $ (17,349) $ (3,324) $ (20,673) -220- 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, 2010 -221- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING EXPENSES Materials and services $ 100,000 $ 100,000 $ - $ $ Capital outlay 282,000 208,067 73,933 (73,933) Contingency 51,888 51,888 Total operating expenses 433,888 359,955 73,933 (73,933) Operating income (loss) (433,888) 359,955 (73,933) 73,933 - NONOPERATING REVENUES (EXPENSES) Investment earnings 15,000 (9,505) 5,495 - 5,495 Gain (loss) on equipment disposition - - - Total nonoperating revenues (expenses), net 15,000 (9,505) 5,495 - 5,495 Income (loss) before transfers (418,888) 350,450 (68,438) 73,933 5,495 Transfers in 16,412 (16,412) - - - Transfers out (298,000) 48,000 (250,000) - (250,000) Change in net assets (700,476) 382,038 (318,438) 73,933 (244,505) Total net assets - beginning 700,476 (46,687) 653,789 236,813 890,602 Total net assets - ending $ - $ 335,351 $ 335,351 $ 310,746 $ 646,097 -221- 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, 2010 -222- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Property taxes $ 2,283,785 $ 163,351 $ 2,447,136 $ 12,678 $ 2,459,814 Total operating revenues 2,283,785 163,351 2,447,136 12,678 2,459,814 OPERATING EXPENSES Debt service 2,288,785 1 2,288,784 (2,288,784) - Contingency 50,000 50,000 - Total operating expenses 2,338,785 50,001 2,288,784 (2,288,784) - Operating income (loss) (55,000) 213,352 158,352 2,301,462 2,459,814 NONOPERATING REVENUES (EXPENSES) Investment earnings 5,000 (1,479) 3,521 - 3,521 Bond issuance costs - - - (131,206) (131,206) Interest expense - - (646,052) _ (646,052) Total nonoperating revenues (expenses), net 5,000 (1,479) 3,521 (777,258) (773,737) Change in net assets (50,000) 211,873 161,873 1,524,204 1,686,077 Total net assets - beginning 50,000 76,796 126,796 (16,626,928) (16,500,132) Total net assets - ending $ - $ 288,669 $ 288,669 $ (15,102,724) $ (14,814,055) -222- DESCHUTES COUNTY, OREGON RV PARK SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -223- Actual Final Variance Budgeted with Final Budget GAAP Amounts Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 159,380 $ (44,254) $ 115,126 $ $ 115,126 Other - - - Total operating revenues 159,380 (44,254) 115,126 115,126 OPERATING EXPENSES Materials and services 83,760 2,072 81,688 8108 Depreciation - - - 129,121 129,121 Debt service 242,571 - 242,571 (242,571) - Contingency 73,349 73,349 - - Total operating expenses 399,680 75,421 324,259 (113,450) 210,809 Operating income (loss) (240,300) 31,167 (209,133) 113,450 (95,683) NONOPERATING REVENUES (EXPENSES) Investment earnings 300 23 323 - 323 Bond issuance costs - - - (3,177) (3,177) Interest expense - - (108,192) (108,192) Total nonoperating revenues (expenses), net 300 23 323 (111,369) (111,046) Income (loss) before transfers (240,000) 31,190 (208,810) 2,081 (206,729) Transferred capital - - - - - Transfers in 190,000 - 190,000 - 190,000 Transfers out - - - - Change in net assets (50,000) 31,190 (18,810) 2,081 (16,729) Total net assets - beginning 50,000 (47,547) 2,453 600,410 602,863 Total net assets - ending $ - $ (16,357) $ (96,357) $ 602,491 $ 586,134 -223- DESCHUTES COUNTY, OREGON ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Total current assets Non-current assets: Capital assets: Capital assets net of accumulated depreciation: Land improvements Equipment and vehicles Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Current portion of non-current liabilities Total current liabilities Non-current liabilities Compensated leave Net OPER obligation Accrued claims payable Less current portion of non-current liab Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt UnreWcted Total net assets INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS JUNE 30, 2010 Building Administrative Board of Services Services Co Comm Finance Legal Personnel $ 171,157 $ 37,947 $ 40,660 $ 241,183 $ 53,571 $ 150,420 238,266 52,828 56,602 335,749 74,576 209,398 28,990 - - 2,003 438,413 90,775 97,262 576,932 130,150 359,818 14,397 - - - - - 81,620 27,709 96,017 - - 27,709 - - 534,430 90,775 97,262 604,641 130,150- 359,818 67,168 20,252 2,004 3,318 1,959 8,193 122,274 62,248 8,597 87,226 68,495 86,677 189,442 82,500 10,601 90,544 70,454 94,870 165,027 87,198 8,597 162,235 90,446 89,613 162,554 30,418 32,707 51,023 39,249 40,884 (122,274) (62,248) (8,597) (87,226) (68,495) (86,677) 205,307 55,368 32,707 126,032 61,200 43,820 394,749 137,868 43,308 216,576 131,654 138,690 96,017 - - 27,709 - - 43,664 (47,093 53,954 360,356 (1,504) 221,128 $ 139,681 $ (47,093) $ 53,954 $ 388,065 $ (1,504) $ 221,128 Continued -224- DESCHUTES COUNTY, OREGON ASSETS Current assets: Cash and cash equivalents Investments, plus accrued interest Accounts receivable Total current assets Non-current assets: Capital assets: Capital assets net of accumulated depreciation: Land improvements Equipment and vehicles Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Current portion of non-current liabilities Total current liabilities Non-current liabilities Compensated leave Net OPEB obligation Accrued claims payable Less current portion of non-current liab Total non-current liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Unrestricted Total net assets INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS JUNE 30, 2010 Information Technology Health IT Reserve Insurance Benefits Trust Total $ 212,204 $ 88,819 $ 1,045,738 $ 7,103,419 $ 9,145,118 295,407 123,644 1,455,763 9,888,604 12,730,837 1,761 5,914 7,386 46,054 509,372 212,463 2,507,415 16,999,409 21,922,009 - - 35,333 - 49,730 98,231 - 207,560 98,231 35,333 257.290 509,372 310,694 2,542,748 16,999,409 22,179,299 28,401 - 131,652 2,968 265,915 176,877 20,603 1,570,107 2,203,104 205,278 152,255 1,573,075 2,469,019 183,623 20,603 10,230 817,572 101,915 27.801 6,541 493,092 - 1,940,080 1,562,838 3,502,918 (176,877) (20,603) (1,570,107) _ (2,203,104) 108,661 1,967,881 9,502 2,610,478 313,939 - 2,120,136 1,582,577 5_,079,497 - 98,231 35,333 - 257,290 195,433 212,463 387,279 15,416,832 16,842,512 $ 195,433 $ 310,694 $ 422,612 $ 15,416,832 $ 17,099,802 -225- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 Building Administrative Board of Services Services Co Comm Finance Legal Personnel OPERATING REVENUES Charges for services $ 1,999,618 $ 692,122 $ 573,276 $ 843,482 $ 746,183 $ 632,133 Total operating revenues 1,999,618 692,122 573,276 843,482 746,183 632,133 OPERATING EXPENSES Personnel 1,603,911 662,032 508,563 871,201 706,066 606,059 Materials and services 751,037 140,553 59,533 222,750 44,108 139,774 Depreciation 43,567 - 29,176 - Total operating expenses 2,398,515 802,585 568,096 1,123,127 750,174 745,833 Operating income (loss) (398,897) (110,463) 5,180 (279,645 (3,991) (113,700) NONOPERATING REVENUES (EXPENSES) lnvesimentearnings 5,109 1,461 1,166 6,996 1,474 4,477 lnter€und transfer of assets - - - - - Gain (Loss) on disposition of capital assets - Total nonoperating revenues (expenses) 5,109 1,461 11166 6,996 1,474 4,477 Income (loss) before transfers ($93,788) (109,002) 6,346 (272,649) (2,517) (109,223) Transfers in 186,844 40,000 - Change in net assets (206,944) (69,002) 6,346 (272,649) (2,517) (109,223) Total net assets - beginning 346,625 21,909 47,608 660,714 1,013 330,351 Total net assets - ending $ 139,681 $ (47,093) $ 53,954 $ 388,065 $ (1,504) $ 221,128 Continued -226- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -227- Information Health Technology IT Reserve Insurance Benefits Trust Total OPERATING REVENUES Charges for services $ 1,936,797 $ 234,000 $ 2,091,802 $ 12,656,331 $ 22,405,744 Total operating revenues 1,936,797 234,000 2,091,802 12,656,331 _ 22,405,744 OPERATING EXPENSES Personnel 1,789,272 - 289,964 111,703 7,148,771 Materials and services 348,677 447,990 2,143,204 13,839,575 18,137,201 Depreciation - 56,703 1,334 - 130,780 Total operating expenses 2,137,949 504,693 2,434,502 13,951,278 25,416,752 Operating income (loss) (201,152) (270,693) (342,700) 1,294,947 (3,011,008) NONOPERATING REVENUES (EXPENSES) Investment earnings 6,322 4,850 28,152 181,062 241,069 Interfund transfer of assets - - - - Gain (Loss) on disposition of capital assets Total nonoperating revenues (expenses), net 6,322 4,850 28,152 181,062 241,069 Income (loss) before transfers (194,830) (265,843) (314,548) (1,113,885) (2,769,939) Transfers in 65,001 90,000 381,845 Change in net assets (129,829) (175,843) (314,548) (1,113,885) (2,388,094) Total net assets - beginning 325,262 486,537 737,160 16,530,717 19,487,896 Total net assets - ending $ 195,433 $ 310,694 $ 422,612 $ 15,416,832 $ 17,099,802 -227- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2010 Continued -228- Building Administrative Board of Services Services Co Comm Finance Legal Personnel CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 2,007,182 $ 692,122 $ 573,276 $ 843,482 $ 744,772 $ 632,133 Payments to employees (1,510,151) (640.355) (488,305) (833,369) (677,691) (569,669) Payments to suppliers (792,667) (133,961) (60,956) (222,503) (44,343) (155,774) Net cash provided (used) by operating activities (295,636) (82.194) 24.015 (212.390) 22.738 (93,310) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers in 186,844 40,000 Net cash provided by noncapi al financing activities 186,844 40,000 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 58,607 23,173 (14,651) 116,596 (14,161) 50,194 Interest 6,889 2,005 1,170 10,003 1,555 6,022 Net cash provided (used) by investing activities 65,496 25,178 (13,481) 126,599 (12,606) 56,216 Net increase (decrease) in cash and cash equivalents (43,296) (17,016) 10,534 (85,791) 10,132 (37,094) Balances - beginning of year 214,453 54,963 30,126 326,974 43,439 187,514 Balances - end of year $ 171,157 $ 37,947 $ 40,660 $ 241,183 $ 53,571 $ 150,420 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (lass) $ (398,897) $ (110,463) $ 5,180 $ (279,645) $ (3,991) $ (113,700) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 43,567 - 29,176 Change in assets and liabilities Receivables, net 7,564 - - - Accounts and other payables 52,130 28,269 18,835 38,079 28,140 20,390 Net cash provided (used) by operating activities $ (295,636) $ (82,194) $ 24,015 $ (212,390) $ 22,738 $ (93,310) NONCASH INVESTING ACTIVITIES: Change in fair value of investments $ (825) $ (218) $ (97) $ (1,282) $ (145) $ (721) Continued -228- DESCHUTES COUNTY, OREGON INTERNAL. SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2010 Recancilfation 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 Non-cash activities Change in fair value of investments $ (201,152) $ (270,693) $ (342,700) $ (1,294,947) $ (3,011,008) 56,703 1,333 130,779 (1,712) 4,414 (7,386) 1,466 83,849 (4,850)X3,4-00) 181,350 442,792 2 (119,015) $ (218,840) $ (340,356) $ (1,120,983) $ (2,435,971) $ (862) $ (654) $ (4,401) $ (27,534) -229- (36,739) Information Health Technology IT Reserve insurance Benefits Trust Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 1,935,085 $ 234,000 $ 2,096,212 $ 12,648,945 $ 22,407,209 Payments to employees (1,717,735) - (272,148) (103,742) (6,813,165) Payments to suppliers (336,365) (452,840) (2,164,420) (13,666,186) (18,030,015) Net cash provided (used) by operating activities (119.015) (218.840) (340.356) (1.120.983) (2.435.971) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers in 65,001 90,000 381,645 Net cash provided by noncapital financing activities 65,061 90,000 381,845 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (42,845) (42,845) Net cash provided (used) by capital and related financing activities (42,845) (42,845) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of Investments 26,281 95,252 173,780 503,092 1,018,163 Interest 7,848 6,724 36,324 226,641 305,181 Net cash provided (used) by investing activities 34,129 101,976 210,104 729,733 1,323,344 Net increase (decrease) in cash and cash equivalents (19,885) (69,709) (130,252) (391,250) (773,627) Balances - beginning of year 232,089 158,528 1,175,990 7,494,669 9,918,745 Balances - end of year $ 212,204 $ 88,819 $ 1,045,738 $ 7,103,419 $ 9,145,118 Recancilfation 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 Non-cash activities Change in fair value of investments $ (201,152) $ (270,693) $ (342,700) $ (1,294,947) $ (3,011,008) 56,703 1,333 130,779 (1,712) 4,414 (7,386) 1,466 83,849 (4,850)X3,4-00) 181,350 442,792 2 (119,015) $ (218,840) $ (340,356) $ (1,120,983) $ (2,435,971) $ (862) $ (654) $ (4,401) $ (27,534) -229- (36,739) DESCHUTES COUNTY, OREGON BUILDING SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -230- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,976,214 $ 23,404 $ 1,999,618 $ $ 1,999,618 Total operating revenues 1,976,214 23,404 1,999,618 1,999,618 OPERATING EXPENSES Personnel 1,554,315 44,164 1,510,151 93,760 1,663,911 Materials and services 799,681 48,644 751,037 - 751,037 Depreciation - - - 43,567 43,567 Capital outlay 36,000 36,000 - - Contingency 92,000 92,000 - - Total operating expenses 2,481,996 220,808 2,261,188 137,327 2,398,515 Operating income (loss) (505,782) 244,212 (261,570) (137,327) _ _ (398,897) NONOPERATING REVENUES (EXPENSES) Investment earnings 10,000 (4,891) 5,109 5,109 Interfund transfer of assets - - - Total nonoperating revenues (expenses), net 10,000 (4,891) 5,109 5,109 Income (loss) before transfers (495,782) 239,321 (256,461) (137,327) (393,788) Transfers in 222,844 (36,000) 186,844 186,844 Change in net assets (272,938) 203,321 (69,617) (137,327) (206,944) Total net assets - beginning 272,938 167,926 440,864 (94,239) 346,625 Total net assets - ending $ - $ 371,247 $ 371,247 $ (231,566) $ 139,681 -230- DESCHUTES COUNTY, OREGON ADMINISTRATIVE SERVICES SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -231- Actual Final Budgeted Variance with GAAP Amounts Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES ^Final Charges for services $ 692,295 $ (173) $ 692,122 $ $ 692,122 Total operating revenues 692,295 (173) 692,122 692,122 OPERATING EXPENSES Personnel 640,536 181 640,355 21,677 662,032 Materials and services 148,443 7,890 140,553 - 140,553 Capital outlay 100 100 - - Contingency 67,216 67,216 - - - Total operating expenses 856,295 75,387 780,908 21,677 802,585 Operating income (loss) (164,000) 75,214 (88,786) (21,677) (110,463) NONOPERATING REVENUES (EXPENSES) Investment earnings 4,000 (2,539) 1,461 1,461 Total nonoperating revenues (expenses), net 4,000 (2,539) 1,461 1,461 Income (loss) (160,000) 72,675 (87,325) (21,677) (109,002) Transfers In 40,000 - 40,000 40,000 Change in net assets (120,000) 72,675 (47,325) (21,677) (69,002) Total net assets - beginning 120,000 (2,152) 117,848 (95,939) 21,909 Total net assets - ending $ - $ 70,523 $ 70,523 $ (117,616) $ (47,093) -231- DESCHUTES COUNTY, OREGON BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -232- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 573,517 $ (241) $ 573,276 $ $ 573,276 Total operating revenues 573,517 (241) 573,276 573,276 OPERATING EXPENSES Personnel 490,156 1,851 488,305 20,258 508,563 Materials and services 74,247 14,714 59,533 - 59,533 Capital outlay 100 100 - - Contingency 59,514 59,514 - - - Total operating expenses 624,017 76,179 547,838 20,258 568,096 Operating income (loss) (50,500) 75,938 25,438 (20,258) 5,180 NONOPERATING REVENUES (EXPENSES) Investment earnings 500 666 1,166 1,166 Total nonoperating revenues (expenses), net 500 666 1,166 1,166 Income (loss) (50,000) 76,604 26,604 (20,258) 6,346 Transfers In - - Change in net assets (50,000) 76,604 26,604 (20,258) 6,346 Total net assets - beginning 50,000 18,655 68,655 (21,047) 47,608 Total net assets - ending $ - $ 95,259 $ 95,259 $ (41,305) $ 53,954 -232- DESCHUTES COUNTY, OREGON FINANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -233- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 8511422 $ (7,940) $ 843,482 $ $ 843,482 Total operating revenues 851,422 (7,940) 843,482 843,482 OPERATING EXPENSES Personnel 834,911 1,542 833,369 37,832 871,201 Materials and services 354,486 131,736 222,750 - 222,750 Depreciation - - - 29,176 29,176 Capital outlay 80,000 80,000 - - Contingency 340,025 340,025 - - Total operating expenses 1,609,422 553,303 1,056,919 67,008 1,123,127 Operating income (loss) (758,000) 545,363 (212,637) (67,008) (279,645) NONOPERATING REVENUES (EXPENSES) Investment earnings 18,000 (11,004) 6,996 6,996 Total nonoperating revenues (expenses), net 18,000 (11,004) 6,996 6,996 Change in net assets (740,000) 534,359 (205,641) (67,008) (272,649) Total net assets - beginning 740,000 59,719 799,719 (139,005) 660,714 Total net assets - ending $ - $ 594,078 $ 594,078 $ (206,013) $ 388,065 -233- DESCHUTES COUNTY, OREGON LEGAL SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -234- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 705,207 $ 40,976 $ 746,183 $ $ 746,183 Total operating revenues 705,207 40,976 746,183 746,183 OPERATING EXPENSES Personnel 679,034 1,343 677,691 28,375 706,066 Materials and services 54,252 10,144 44,108 - 44,108 Capital outlay 100 100 - - - Contingency 60,321 60,321 - - - Total operating expenses 793,707 71,908 721,799 28,375 750,174 Operating income (loss) (88,500) 112,884 24,384 (28,375) (3,991) NONOPERATING REVENUES (EXPENSES) Investment earnings 1,500 (26) 1,474 1,474 Total nonoperating revenues (expenses), net 9,500 (26) 1,474 1,474 Change in net assets (87,000) 112,858 25,858 (28,375) (2,517) Total net assets - beginning 87,000 12,842 99,842 (98,829) 1,013 Total net assets - ending $ - $ 125,700 $ 125,700 $ (127,204) $ (1,504) -234- DESCHUTES COUNTY, OREGON PERSONNEL SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -235- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 633,441 $ (1,308) $ 632,133 $ $ 632,133 Total operating revenues 633,441 (1,308) 632,133 632,133 OPERATING EXPENSES Personnel 583,859 14,190 569,669 36,390 606,059 Materials and services 336,007 196,233 139,774 - 139,774 Capital outlay 100 100 - - Contingency 78,000 78,000 - - - Total operating expenses 997,966 288,523 709,443 36,390 745,833 Operating income (loss) (364,525) 287,215 (77,310) (36,390) (113,700) NONOPERATING REVENUES (EXPENSES) Investment earnings 4,000 477 4,477 - 4,477 Total nonoperating revenues (expenses), net 4,000 477 4,477 4,477 Change in net assets (360,525) 287,692 (72,833) (36,390) (109,223) Total net assets - beginning 360,525 45,957 406,482 (76,131) 330,351 Total net assets - ending $ - $ 333,649 $ 333,649 $ (112,521) $ 221,128 -235- DESCHUTES COUNTY, OREGON INFORMATION TECHNOLOGY SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -236- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 1,911,076 $ 25,721 $ 1,936,797 1,936,797 Total operating revenues 1,919,076 25,721 1,936,797 - 1,936,797 OPERATING EXPENSES Personnel 1,729,580 11,845 1,717,735 71,537 1,789,272 Materials and services 502,227 153,550 348,677 - 348,677 Capital outlay 100 100 - - Contingency 193,384 193,384 - - Total operating expenses 2,425,291 358,879 2,066,412 71,537 2,137,949 Operating income (loss) (514,215) 384,600 ^ (129,615) (71,537) (201,152) NONOPERATING REVENUES (EXPENSES) Investment earnings 12,000 (5,678) 6,322 6,322 Gain (loss) on equipment disposition - - Total nonoperating revenues (expenses), net 12,000 (5,678) 6,322 6,322 Income (loss) before transfers (502,215) 378,922 (123,293) (71,537) (194,830) Transfers in 65,001 - 65,001 65,001 Change in net assets (437,214) 378,922 (58,292) (71,537) (129,829) Total net assets - beginning 437,214 102,051 539,265 ---_(214.003) 325,262 Total net assets - ending $ - $ 480,973 $ 480,973 (285,540) $ 195,433 -236- DESCHUTES COUNTY, OREGON IT RESERVE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -237- Actual Sinai Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 234,000 $ $ 234,000 $ - $ 234,000 Total operating revenues 234,000 - 234,000 - 234,000 OPERATING EXPENSES Materials and services 489,990 42,155 447,835 155 447,990 Depreciation - - - 56,703 56,703 Capital outlay 106,000 62,999 43,001 (43,001) - Contingency 80,948 80,948 - - - Total operating expenses 676,938 186,102 490,836 13,857 504,693 Operating income (loss) (442,938) 186,102 (256,836) (13,857) _(270,693) NONOPERATING REVENUES (EXPENSES) Investment earnings 2,000 2,850 4,850 4,850 Total nonoperating revenues (expenses), net 2,000 2,850 4,850 4,850 Income (loss) (440,938) 188,952 (251,986) (13,857) (265,843) Transfers in 90,000 - 90,000 90,000 Change in net assets (350,938) 188,952 (161,986) (13,857) (175,843) Total net assets - beginning 350,938 23,511 374,449 112,088 486,537 Total net assets - ending $ - $ 212,463 $ 212,463 $ 98,231 $ 310,694 -237- DESCHUTES COUNTY, OREGON INSURANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -238- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budget Basis Adaustments GAAP Basis OPERATING REVENUES Charges for services $ 2,005,398 $ 86,404 $ 2,091,802 $ $ 2,091,802 Miscellaneous - - - - Total operating revenues 2,005,398 86,404 2,099,802 2,091,802 OPERATING EXPENSES Personnel 274,034 1,886 272,148 17,816 289,964 Materials and services 2,171,605 24,648 2,146,957 (3,753) 2,143,204 Depreciation - - - 1,334 1,334 Capital outlay 100 100 - - Contingency 2,081,736 2,081,736 - - - Total operating expenses 4,527,475 2,108,370 2,419,105 15,397 2,434,502 Operating income (loss) (2,522,077) 2,194,774 (327,303) (15,397) (342,700) NONOPERATING REVENUES (EXPENSES) Investment earnings 30,000 (1,848) 28,152 28,152 Total nonoperating revenues (expenses), net 30,000 (1_848) 28,152 28,152 Income (loss) before transfers (2,492,077) 2,192,926 (299,151) (15,397) (314,548) Transfers in 100 (100) - Change in net assets (2,491,977) 2,992,826 (299,151) (15,397) (314,548) Total net assets - beginning 2,491,977 182,936 2,674,913 (1,937,753) 737,160 Total net assets - ending $ - $ 2,375,762 $ 2,375,762 $ (1,953,150) $ 422,612 -238- DESCHUTES COUNTY, OREGON HEALTH BENEFITS TRUST SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2010 -239- Actual Final Budgeted Variance with GAAP Amounts Final Budget Budd Adjustments GAAP Basis OPERATING REVENUES Charges for services $ 12,180,025 $ 476,306 $ 12,656,331 $ $ 12,656,331 Total operating revenues 12,180,025 476,306 12,656,331 12,656,331 OPERATING EXPENSES Personnel 109,297 5,555 103,742 7,961 111,703 Materials and services 13,989,059 321,218 13,667,841 171,734 13,839,575 Capital outlay 100 100 - - - Contingency 16,406,569 16,406,569 - Total operating expenses 30,505,025 16,733,442 13,771,583 179,695 13,951,278 Operating income (loss) (18,325,000) 17,209,748 (1,115,252) (179,695) (1,294,947) NONOPERATING REVENUES (EXPENSES) Investment earnings 225,000 (43,938) 181,062 181,062 Total nonoperating revenues (expenses), net 225,000 (43,938) 181,062 181,062 Change in net assets (18,100,000) 17,165,810 (934,190) (179,695) (1,113,885) Total net assets - beginning 18,100,000 (169,368) 17,930,632 (1,399,915) 16,530,717 Total net assets - ending $ - $ 16,996,442 $ 16,996,442 $ (1,579,610) $ 15,416,832 -239- 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, 2009 AND 2010 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 2009 $ 12,993,068 4,012,613 3,264,867 72, 013, 307 65,036,429 27,743,237 $ 185,063,521 2010 $ 12,993,068 4,012,613 12,757,311 85,901,338 65,043,790 28,719,119 $ 209,427,239 $ 1,519,236 $ 1,562,371 107,221,091 122,028,190 76,323,194 85,836,678 $ 185,063,521 $ 209,427,239 ' 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. -243- ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets repor#ed 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. -244- DESCHUTES COUNTY, OREGON CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY' JUNE 30, 2010 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 $ 2,717,398 $ - $ $ 44,284,447 County roads 11984,291 736,085 2,991,963 9,483,046 85,901,338 101,096,723 Public protection 973,736 1,548,156 25,683,094 15,584,095 - 12,757,311 56,546,392 Health and welfare 1,627,615 96,615 4,840,867 934,580 7,499,677 Total governmental funds capital assets $ '12,993,068 $ 4,012,613 $ 65,043,790 $ 28,719,119 $ 85,901,338 $ 12,757,311 $ 209,427,239 ' This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets repor#ed 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. -244- 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, 2010 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. -245- Governmental Governmental Funds Capital Funds Capital Assets FY 2010 FY 2010 Assets Function and Activity July 1, 2009 Additions Deductions June 30, 2010 General government $ 44,235,254 $ 54,683 $ (5,490) $ 44,284,447 County roads 87,040,371 14,182,921 (126,569) 101,096,723 Public safety 46,366,979 10,565,560 (386,147) 56,546,392 Health and welfare 7,420,917 140,117 (61,357) 7,499,677 Total governmental funds capital assets $ 185,063,521 24,943,281 $ (579,563) $ 209,427,239 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. -245- 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, 2010 Beginning Balance and FY 2010 Levy Adjustments Interest (Discount) Turnovers from County Treasurer Taxes Receivable June 30, 2010 FY 2001 & Prior $ 18,746 $ (2,769) $ 20 $ 38 $ 15,959 FY 2002 15,153 (1,421) 217 429 13,520 FY 2003 23,937 (3,504) 368 892 19,909 FY 2004 20,873 (8,388) 2,106 5,538 9,053 FY 2005 52,688 (18,776) 4,819 14,630 24,101 FY 2006 277,957 (19,185) 67,540 264,917 61,395 FY 2007 986,930 (16,310) 186,692 854,346 302,966 FY 2008 3,680,049 (21,251) 338,629 2,332,157 1,665,270 FY 2009 14,870,235 (110,463) 655,262 10,267,091 5,147,943 FY 2010 272,035,456 (1,013,055) (6,080,661) 261,741,544 3,200,196 TOTALS $291,982,024 $ (1,215,122) $ (4,825,008) 275,481,582 $ 10,460,312 Other Distributions: Interest earned on unsegregated taxes TOTAL CASH COLLECTIONS Summary: Deschutes County General Fund Special Revenue Funds Debt Service Funds Proprietary Funds Other taxing jurisdictions -249- 58,429 $ 275,540,011 $ 1,668,852 2,764,454 269,698 187,563 15, 569, 742 $ 20,460,309 This page intentionally left blank. This page intentionally left blank. DESCHUTES COUNTY, OREGON NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (accrual basis of accounting) Business -type activities Invested in capital assets, net of related debt nla nla $ 8,403,452 $ 12,500,715 $ 12,364,858 Restricted nla nla - - 897,205 Unrestricted nla nla 4,154,503 3,386,574 5,180,223 Total business -type activities net assets $ - $ - $ 92,557,955 $ 15,887,289 $ 18,442,286 Primary government Invested in capital assets, net of related debt nla nla $ 25,181,973 $ 34,477,853 Fiscal Year Restricted nla nla 14,649,039 21,835,161 2001 2002 2003 Restated 2004 2005 Restated Governmental activities $ $ $ 60,188,287 $ 78,061,777 $ 108,184,060 nla - Not available Invested in capital assets, net of related debt nla nla $ 16,778,521 $ 21,977,138 $ 40,512,761 Restricted nla nla 14,649,031 21,835,161 15,300,732 Unrestricted nla nla 16,202,780 18,362,989 33,928,281 Total governmental activities net assets $ $ - $ 47,630,332 $ 62,174,488 $ 89,741,774 Business -type activities Invested in capital assets, net of related debt nla nla $ 8,403,452 $ 12,500,715 $ 12,364,858 Restricted nla nla - - 897,205 Unrestricted nla nla 4,154,503 3,386,574 5,180,223 Total business -type activities net assets $ - $ - $ 92,557,955 $ 15,887,289 $ 18,442,286 Primary government Invested in capital assets, net of related debt nla nla $ 25,181,973 $ 34,477,853 $ 52,877,619 Restricted nla nla 14,649,039 21,835,161 16,197,937 Unrestricted nla nla 20,357,283 21,748,763 39,908,504 Total primary government net assets $ $ $ 60,188,287 $ 78,061,777 $ 108,184,060 nla - Not available Continued -256- t DESCHUTES COUNTY, OREGON NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (accrual basis of accounting) Fiscal Year 2006 2007 20.08. 2009 2010 Governmental activities $ 12,336,714 $ 12,921,454 $ 17,577,695 $ 20,821,757 $ 23,311,911 Invested in capital assets, net of related debt $ 42,869,915 $ 48,887,100 $ 70,023,840 $ 76,240,077 $ 89,584,653 Restricted 2,215,621 2,292,308 2,261,887 2,411,903 3,755,874 Unrestricted 52,915,414 60,027,183 63,957,826 67,437,330 72,846,870 Total governmental activities net assets $ 98,000,150 $ 111,206,591 $ 136,243,553 $ 146,089,310 $ 166,187,397 Business -type activities Invested in capital assets, net of related debt $ 12,336,714 $ 12,921,454 $ 17,577,695 $ 20,821,757 $ 23,311,911 Restricted 3,822,723 7,004,402 1,172,262 1,130,284 1,177,729 Unrestricted 5,951,233 5,320,037 8,835,465 4,004,099 615,719 Total business -type activities net assets $ 22,110,670 $ 25,245,893 $ 27,585,422 $ 25,956,140 $ 25,105,359 Primary government Invested in capital assets, net of related debt $ 55,205,829 $ 61,808,554 $ 87,601,535 $ 97,061,834 $ 112,896,564 Restricted 6,038,344 9,296,710 3,434,149 3,542,187 4,933,603 Unrestricted 58,866,647 65,347,220 72,793,291 71,441,429 73,462,589 Total primary government net assets $120,110,820 $ 136,452,484 $ 163,828,975 $ 172,045,450 $ 191,292,756 n/a - Not available -257- DESCHUTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST TEN 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: General government Public safety County roads Health and welfare Education 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 Not(Expense)lRevenue Governmental activities Business -type activities Total primary government net expense General Revenues and Other Changes in Net Assets Governmeni 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 rVa - Not available Fiscal Year 2001 2002 2003 2004 2005 -258- Continued n/a nfa $ 18,209,224 $ 14,947,947 $ 18,872,551 ria nfa 29,938,540 35,794,752 35,908,104 me We 9,220,189 8,241,978 9,133,388 nla Na 20,226,318 19,222,151 20,471,295 nia ni 1,106537 1,143,468 1,151,264 nla ri _ 2648,585 3,265,500 3,466,134 81,349493 82.61 5,796 89.022.737 nla We 3,779,593 3,611,080 5,291,801 nla n/a 4,411,767 3,805,532 4,205,671 ri we 8,191,360 7,416,612 9,497,472 $ $ $ 89,540,653 $ 90,032,408 $ 98,520,209 nla ria $ 10,757,348 $ 14,053,650 $ 17,215,976 ri We 2,910,175 5,145,054 4,808,358 me rVa 1,437,918 11,327,908 12,685,581 me n/a 868,636 2,009,193 2,396,392 ri n/a - 1,142,875 1,150,241 We n/a 36,718,834 21,948,860 23,126,283 nla ni 1,393,312 645,324 1,486,656 - - 54, 086, 2__---_86 223 56243,064.. 62, 869,489 n/a ni 6,008,063 6,651,736 7,102,223 We nfa 1,561,048 1,615,780 1,905,840 n/a nfa - - - ri nfa 198,611 109,555 75,496 ri n/a 7,767,722 8,377,071 9,Oa3,559 $ $ $ 61,853,945 $ 64,620,135 $ 71,953,048 $ $ $ (27,263,270) $ (26,372,732) $ (26,153,248) (423,638) 960,459 (413,913) $ $ $ (27,686,908) $ (25,412,273) $ (26,567,161) n/a ni $ 17,778,414 $ 19,950,734 $ 21,637,975 nla We 9,040,940 9,671,418 12,890,168 ni Na 2,861,706 2,912,525 2,824,853 We ni 2,967,211 3,004,567 3,045,662 Na n!a 1,106,469 - - We rVa 1,415,598 1,144,302 1,758,483 Na n/a - - n1a nla - 671 Na n/a - 4,817,833 (22,183) n!a rVa (396,742) (294,227) (682,685) 34,773 59641 207 152 41,455,944 Na n/a 1,952,415 1,844,947 1,904,154 n/a rVa 321,822 229,703 427,756 n/a n!a - - - n/a ri (671) n!a n/a - - (45,016) ni nla 2,350,656 - - n1a We 396,742 294,227 682,685 5,021,635 2,368,677 2,968,908 $ $ $ 39,795,231 $ 43,576,029 $ 44,424,852 $ - $ - $ 7,510,326 $ 14,834,420 $ 15,302,696 4,597,997 3,329,336 2,554,995 $ $ $ 12,108,323 $ 18,163756 $ 17,857,691 -258- Continued DESCHUTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST TEN 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: General government Public safety County roads Health and welfare Education 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(Expense)lRevenue Governmental activities Business -type activities Total primary government net expense General Revenues and Other Changes in Net Assets Governmental activities: Taxes Properly Taxes, levied for genera[ purpose Properly Taxes, levied for sheriff services Properly Taxes, levied for bonded debt Transient room tax Unrestricted grants and contributions Investment earnings Interfund equity transfer lnterfund gain (loss) on transfer of capital assets Gain (loss) on sale of capital assets Transfers Total governmental activities Business -type activit[es: Taxes Property Taxes, levied for bonded debt Investment earnings Interfund equity transfer Interfund gain (loss) on transfer of capitat 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 nfa - Not available Fiscal Year 2006 2007 2008 2009 2010 $ 25,751,315 $ 24,161,521 $ 26,992,445 $ 27,241,378 $ 24,782,169 35,535,067 39,055,432 45,723,250 47,493,147 50,033,277 14,362,681 13, 360,074 14,609,557 17,478,873 14,701, 828 21,977,467 23,923,726 22,733,857 23,203,391 23,831,929 1,196,665 1,217,999 1,213,866 1,137,873 1,078,769 3,370,842 3,221,880 3,160,571 3,311,8083441395 102.195.037 144.940.632 114.433.546 119,866,470 117,829,367 5,908,747 7,033,143 6,462,905 8,414,667 7,335,596 4,160,993 4,275,272 4,539,224 4,152,693 3,710,074 312,882 322,179.. 10,069,740 11,306 415 11,002,129 12,860,642 11,367,849 $ 112,264,777 $ 116,249,047 $ 125,435,675 $ 132,747,112 $ 129,197,216 $ 14,338,082 $ 14,021,519 $ 9,592,948 $ 14,590,354 $ 12,272,431 5,187,798 5,638,521 11,503,488 3,665,436 7,508,624 13,907,252 15,208,589 14,899,440 12,822,399 13,118,125 5,079,797 4,913,531 5,134,211 1,146,444 1,018,990 1,194,230 1,022,945 1,021,353 919,915 - 23,433,909 24,221,298 22,035,484 30,390,518 29,127,520 1,015,624 1,991,818 16,335,611 1,780050 9,269,437 64,156,692 67,018,321 80,622,535 65,315,116 72,255,127 7,909,923 8,221,483 7,749,609 6,639,633 6,362,100 2,149,531 2,199,765 2,709,993 1,912,771 1,536,329 - - - 89,005 115,126 15900 106,808 84,955 54,405 85,765 94,190 10,219,114 10,528,055 10,638,747 8,695814 8,099,320_ $ 74,375,806 $ 77,546,377 $ 91,261,282 $ 74,010,930 $ 80,354,447 $ (38,038,345) $ (37,922,311) $ (33,811,011) $ (54,551,354) $ (45,574,240) 149,374 (780,359! 1363,382) (4,184,828) (3,268,529) $ (37,888,971) $ {38,702,670) $ (34,174,393} $ (58,736,182) $ {48,842,769] $ 23,605,720 $ 25,894,192 $ 26,369,350 $ 31,833,253 $ 33,441,245 14,066,727 15,368,010 21,530,214 22,976,966 24,094,637 3,076,576 2,935,056 3,097,850 3,233,344 3,513,631 3,283,905 3,299,895 3,535,226 3,212,173 2,959,337 2,858,718 4,250,120 4,068,901 2,892,642 1,450,594 - (6,016( - - - (109,698) - - - - - (27,954) - - - {485,230) _ (584 556) 246,431 248,733 212,883 46,296,718 51,128,747 56,847,97264,,._.,97111 T 65672.327 2,072,731 2,013,593 1,959,960 2,292,465 2,459,814 851,352 1, 324, 391 98 9, 381 511.814 170,817 6,016 109,698 - (12,974) - - - 485,230 584,556 (246,431) (248,733) (212,683) 3,519,011 3�9-_x15582 2,742,914 2,555,546 2.417,748 $ 49,815,729 1$ 55,044,329 $ 61,550,882 $ 65,952,657 $ 68,090,075 $ 8,25B,373 $ 13,206,436 $ 25,036,961 $ 9,845,757 $ 20,098,687 3,668,385 3,135,223 2,339,528 (1,629,282) 850781 $ 11,926,758 $ 16,341,659 $ 27,376,489 $ 8,216,475 $ 19,247,306^ -259- Function/Program Governmental activities: General government Public safety County roads Health and welfare Education Subtotal governmental activities Business -type activities: Solid waste Fair & expo center RV park Subtotal business -type activities Total primary government nla - Not available DESCHUTES COUNTY, OREGON PROGRAM REVENUES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (accrual basis of accounting) (dollars in thousands) 2001 FISCAL YEAR 2002 2003 2004 2005 nla nla $ 14,150 $ 17,044 $ 20,744 nla nla 9,365 9,540 8,789 nla n/a 11,752 12,133 13,212 nla nal 17,713 16,383 18,975 nla nla 1,106 1,143 1,150 - - 54,086 56,243 62,870 nla nla 6,008 6,667 7,102 nla nla 1,760 1,710 1,981 nla nla - - - - - 7,768 8,377 9,083 $ - $ - $ 61,854 $ 64,620 $ 71,953 -260- Continued Function/Program Governmental activities: General government Public safety County roads Health and welfare Education Subtotal governmental activities Business -type activities: Solid waste Fair & expo center RV park Subtotal business -type activities Total primary government nla - Not available DESCHUTES COUNTY, OREGON PROGRAM REVENUES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (accrual basis of accounting) (dollars in thousands) FISCAL YEAR 2006 2007 2008 2009 2010 $ 18,042 $ 17,283 $ 13,331 $ 19,437 $ 17,486 8,894 9,400 17,369 12,252 13,556 14,388 17,251 30,189 14,514 21,354 21,638 21,870 18,522 17,975 18,781 1,194 1,213 1,212 1,137 1,078 64,156 67,017 80,623 65,315 72,255 7,943 8,241 7,862 6,640 6,406 2,276 2,287 2,776 1,967 1,578 - - - 89 115 10,219 10,528 10,638 8,696 8,099 $ 74,375 $ 77,545 $ 91,261 $ 74,011 $ 80,354 -261- } DESCHUTES COUNTY, OREGON FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) Fiscal Year Continued -262- 2001 2002 2003 2004 2005 General Fund Reserved nla nla $ - $ - $ - Unreserved nla nla 4,749,789 5,114,327 5,669,705 Total General Fund $ - $ - $ 4,749,789 $ 5,114,327 $ 5,669,705 All Other Governmental Funds Reserved nla nla $ 652,289 $ 761,961 $ 766,609 Unreserved, reported in: Special revenue funds nla nla 22,893,463 27,280,233 41,773,226 Capital projects funds nla nla 24,875,640 10,832,184 2,066,324 Debt service funds nia nla 2,841,323 1,843,771 1,638,674 Total all other governmental funds $ - $ - $ 51,262,715 $ 40,718,149 $ 46,244,833 nla - Not available Continued -262- DESCHUTES COUNTY, OREGON FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) Fiscal Year General Fund Reserved $ - $ - $ - $ - $ - Unreserved 6,830,482 6,841,976 6,729,202 7,119,757 9,933,612 Total General Fund $ 6,830,482 $ 6,841,976 $ 6,729,202 $ 7,119,757 $ 9,933,612 All Other Governmental Funds Reserved $ 857,174 $ 792,928 $ 989,812 $ 871,486 $ 806,696 Unreserved, reported in: Special revenue funds 46,203,588 50,401,270 50,491,712 49,541,406 58,071,242 Capital projects funds 287,502 677,141 (2,879,998) 7,228,678 958,911 Debt service funds 1,330,609 1,157,785 1,127,264 959,147 1,101,183 Total all other governmental funds $ 48,678,873 $ 53,029,124 $ 49,728,790 $ 58,600,717 $ 60,938,032 nla - Not available -263- DESCHUTES COUNTY, OREGON CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) Fiscal Year 2001 2002 2003 2004 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 Bondissuance 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 n/a - Not available n/a n/a $ 32,618,617 $ 35,614,972 $ 40,410,761 n/a n/a 439,384 515,516 539,345 n/a n/a 1,336,903 1,206,561 1,331,035 n/a n/a 689,061 715,535 629,407 nla n/a 1,570,165 1,651,061 2,880,051 n/a n/a 38,761,879 38,961,949 41,342,653 n/a n/a 15,105,643 17,660,187 19,221,523 n/a n/a 1,674,880 1,043,269 3,128,943 - - 92,196,532 97,369,050 109,483,718 n/a n/a 17,213,454 22,727,726 16,992,512 n/a n/a 29,026,478 32,938,286 35,177,676 n/a n/a 9,998,658 9,654,024 11,190,724 n/a n/a 22,759,749 21,552,352 23,252,183 n/a n/a 1,106,637 1,143,468 1,151,264 n/a nla 2,889,026 4,259,579 4,024,705 nla n/a 2,108,443 3,442,499 3,340,049 n/a nla - - 7,685 nla nla - - 130,918 nla nla 10,505,046 20,545,960 11,862,923 - - 95,607,491 116,263,894 107,130,639 - - (3,410,959) (18,894,844) 2,353,079 n/a nla 15,513,525 17,023,022 18,488,400 nla nla (15,838,130) (17,428,174) (19,183,564) n/a nla 27,719,411 7,088,508 3,876,382 nla n/a - - - n/a nla - - 1,793,514 n/a n/a - - (1,738,354) n/a n/a 564,945 2,321,725 492,602 - - 27,959 751__ 9,005,081 3,728,980 $ - $ - $ 24,548,792 $ (9,889,763) $ 6,082,059 n/a n/a 6.2% 8.4% 8.3% Continued -264- DESCHUTES COUNTY, OREGON CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting) 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 nla - Not available Fiscal Year 2006 2007 2008 2009 2010 $ 44,182,536 $ 47,100,658 $ 53,685,756 $ 59,765,686 $ 63,729,316 541,430 621,774 551,882 452,980 549,013 1,506,203 1,573, 822 1,696, 965 1,648,134 1,645,313 375,827 270,151 482,493 474,559 257,916 3,782,331 4,974,934 4,721,688 4,000,663 2,360,035 42,330,291 43,230,353 75,576,276 77,123,068 77,287,814 20,460,721 20,983,902 18,698, 609 16, 999,531 17, 615,561 2,230,837 978,935 477,816_ 357,166 925,947 115,410,176 119,734,529 155,891, 485 160, 821,787 164, 370,915 23,776,374 23,946,449 26,919,775 24,916,432 22,473,173 34,933,093 38,127,862 73,785,397 74,219,306 74,626,653 12, 699, 890 13, 274,067 15,263,147 17, 004,218 15,806,002 25,039,345 26,828,472 25,966,357 28,199,244 25,840,307 1,196, 665 1,217,999 1,213,866 1,137,873 1,078,769 4,746,584 4,003,240 4,349,917 4,523,312 4,595,659 3,243,567 3,069,252 3,051,380 3,090,228 3,296,705 3,430 5,710 5,210 3,066 2,455 133,596 12,250 - 237,657 49,471 5,515,548 5,110,510 8,658,464 11,559,996 12,596,751 111,288,092 115,595,811 159,213,513 164,891,332 160,365,945 4,122,084 4,138,718 (3,322,028) (4,069,545) 4,004,970 20,514,619 20,769,508 18,214,344 23,231,232 19,839,328 (21,346,431) (22,203,870) (18,421,256) (23,297,732) (20,008,290) - 1,077,000 - 13,352,250 1,320,000 - - - 46,277 (4,838) 5,915,000 - - - - (5,777,404) - - - - 166,950 580,384 115,835 - - (527,266) 223,022 (91,077) 13,332,027 1,146,200 $ 3,594,818 $ 4,361,740 $ (3,413,105) $ 9,262,482 $ 5,151,170 7.8% 6.6% -265- 5.5% 5.1% 5.9% DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (in thousands of dollars) Real Prope Personal Property Manufactured Homes Fiscal Year Assessed Estimated Assessed Estimated Assessed Estimated Ended June 30, Value Actual Value Value Actual Value Value Actual Value 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 2010 16,729,496 32,244,472 439,296 439,299 54,578 60,723 Sources: Deschutes County Assessor's Department and Oregon Department of Revenue (a) includes tax-exempt property Continued -266- f DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (in thousands of dollars) Public Utilities Exemptions 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 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% 417,996 430,990 28,577 17,612,789 33,175,484 2.7805-6.2059 53.176% -267- DESCHUTES COUNTY, OREGON DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $1,000 of assessed value) 2001 County direct rates 1.2783 Rates levied to all taxable County properties: 1.2783 General 1.2000 Jail Bond 0.2114 Fairgrounds Bond 0.1810 Sheriff (Countywide) - County Extensionl41-1 CSD 0.0224 911 CSD 0.1618 911 Local Option - County districts paid by all properties 1.7766 Rates levied to taxable rural County properties: 0.0949 Sheriff (County) 1.1200 Sheriff (Rural) - Rates levied to incorporated and CSD tax codes: Fiscal Year Taxes are 2002 2003 2004 2005 1.2783 1.2783 1.2783 1.2783 0.2111 0.1943 0.1780 0.1659 0.2031 0.1847 0.1702 0.1617 0.0224 0.0224 0.0224 0.0224 0.1618 0.1618 0.1618 0.1618 0.1040 0.0949 0.0900 0.0900 1.8767 1.8385 1.9007 1.8801 1.1200 1.1200 1,1200 1.6000 Sheriff (Incorporated) 0.7800 0.7800 0,7800 0.7800 0.8200 Certain County properties are subject to one of the following rates: Bend Library Bond 0.1371 0,1332 0.1182 0.1189 0.0925 Redmond Library Bond 0.1087 0.1040 0.0949 0.0916 0.0782 Sunriver Library Bond 0.0812 0.0847 0.0770 0.0733 0.0708 Paid by Black Butte properties only: Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499 Black Butte Ranch CSD Local Opt - - - - - Paid by Sunriver properties only: Sunriver Service District - 2.9800 2.8900 2.9100 Range of County Direct Rates Paid 2.5566 - 3.6065 2.6567 - 3.7066 2.6185 - 5.6755 2.6807 - 5.6440 2.7001 - 5.6809 City and town rates Bend 2.7898 2.8035 2.8035 2.8035 2.8035 Redmond 7.0529 6.9987 6.1643 6.0643 6.0643 Sisters 2.6417 2.6417 2.6417 2.6417 2.6417 La Pine - - - - - Bend Gap Bond - - - - - Bend Urban Renewal Special Levy 0.1460 0.1744 0.1919 0.2045 0.2358 City of Redmond Bond - - 0.8230 0.1776 0.1439 Sunriver Service District - - 3.4500 2.8900 2.9100 Redmond Downtown Urban Renewal Levy 0.5197 0.5979 0.5794 0.6500 0.4718 Redmond Airport Urban Renewal Levy 0.2514 0.2476 0.2529 0.2848 - Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500 Fire district rates 1.1039 - 2.7307 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 2.7317 Parks and recreation district rates .2190 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 2200 - 1.4610 School district rates 5.5089 - 7.3189 5.5120 - 7.7542 5.5109 - 7.5787 5.5025 - 7.4751 5.4946 - 7.5716 Road district rates 2210 - 4.2147 .7800 - 4.2147 .4638 - 4.2147 .4430 - 3.6500 4249 - 3.6500 Other special district rates 0.2807 0.2895 0.2895 0.2895 0,2895 Sources: Deschutes County Assessor's Office and Deschutes County Finance Department Continued -268- DESCHUTES COUNTY, OREGON DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $1,000 of assessed value) Fiscal Year Taxes are Payable 2006 2007 2008 2009 2010 County direct rates Rates levied to all taxable County properties: General 1.2783 1.2783 1.2783 1.2783 1.2783 Jail Bond 0.1612 0.1402 0.1370 0.1335 0.1395 Fairgrounds Bond 0.1601 0.1421 0.1285 0.1410 0.1441 Sheriff (Countywide) - - 0.9500 0.9500 0.0500 County Extension14H CSD 0.0224 0,0224 0.0224 0.0224 0.0224 911 CSD 0.1618 0.1618 0.1618 0.1618 0.1618 911 Local Option 0.0900 0.0900 - 0.2300 0.2300 County districts paid by all properties 1.8738 1.8348 2.6780 2.9170 2.9261 Rates levied to taxable rural County properties: Sheriff (County) 1.6000 1.6000 - - - Sheriff (Rural) - 1.4000 1.4000 1.4000 Rates levied to incorporated and CSD tax codes: Sheriff (Incorporated) 0.8200 0.8200 - - - Certain County properties are subject to one of the following rates: Bend Library Bond 0.0991 0.0856 0.0858 0.0852 0.0868 Redmond Library Bond 0,0723 0.0618 0.0588 0.0567 0.0572 Sunriver Library Bond 0.0668 0.0637 0.0607 0.0590 0.0598 Paid by Black Butte properties only: Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499 Black Butte Ranch CSD Local Opt - 0.4000 0.4000 0.4000 0.4000 Paid by Sunriver properties only: Sunriver Service District 2.9600 3.0200 3.0700 3.1300 3.2200 Range of County Direct Rates Paid 2.6938 - 5.7206 2.6548 - 5.7385 2.6780 - 5.8087 2.9170 - 6.1060 2.7805 - 6.2059 City and town rates Bend 2.8035 2.8035 2.8035 2.8035 2.8035 Redmond 6.0643 6.0643 6.1643 6.1643 6.1643 Sisters 2.6417 2.6417 2.6417 2.6417 2.6417 La Pine - - 1.8800 1.9800 1.9800 Bend Gap Bond - - - - - Bend Urban Renewal Special Levy 0,2192 0.2266 0.2595 0.2700 0.2666 City of Redmond Bond 0.1196 0.0893 0.0755 0.1020 0.1168 Sunriver Service District 2.9600 3.0200 3.0700 3.1300 3.2200 Redmond Downtown Urban Renewal Levy 0.4676 0.3248 0.1719 - - Redmond Airport Urban Renewal Levy - - - - - Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500 Fire district rates 1.0924 - 2.7317 1.0924 - 2.7317 1.0924 - 3.2087 1.0924 - 3.0742 1.0924 - 3.0705 Parks and recreation district rates .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 .2200 - 1.4610 School district rates 5.4915 - 7.5031 6.4665 - 7.3835 6,4474 - 7.2751 6.8851 - 7.2424 6.5907 - 8.4371 Road district rates .7831 - 3.6500 .7831 - 3.6500 .7831 - 3.6500 .7831 - 3.6500 .6600 - 3.6500 Other special district rates 0.2895 0.2895 0.3898 0.3848 0.3809 -269- Source: Deschutes County Assessor's Department nla - Not available -270- DESCHUTES COUNTY, OREGON f E PRINCIPAL PROPERTY TAXPAYERS CURRENT FISCAL AND NINE YEARS AGO 2010 2001 Percentage of Percentage of Total County Total County Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpaver Value Rank Value Value Rank Value Pacificorp (PP&L) $ 71,084,000 1 0.40% n/a n1a n/a Gas Transmission Northwest Corporation 69,078,500 2 0.39% n/a n/a n/a Qwest Corporation 52,701,200 3 0.30% n/a n1a n/a Cascade Natural Gas Corporation 49,835,000 4 0.28% n1a n/a n/a Sunriver Resort Limited Partnership 39,758,116 5 0.23% n1a n1a n/a TD Cascade Highlands LLC 38,979,008 6 0.22% n1a n/a n/a Eagle Crest Inc 38,846,710 7 0.22% n1a n/a n/a Pronghorn Investors LLC 35,374,452 8 0.20% n1a n/a n/a CVSC LLC 34,815,505 9 0.20% nIa n1a n/a Bend Cable Communications LLC 34,672,900 10 0.20% n/a n1a n/a Total $ 465,145,391 2.64% $ Source: Deschutes County Assessor's Department nla - Not available -270- DESCHUTES COUNTY, OREGON PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (amounts expressed in thousands) Collected within the Fiscal Year of the Levy Total Collections to Date Fiscal Year Taxes Levied Collections in Ended for the Fiscal Percentage of Subsequent June 30, Year' Amount Levy Years Amount 2001 $ 24,320 $ 23,323 95.900% $ 994 $ 24,317 2002 27,923 26,890 96.301% 1,031 27,921 2003 31,644 30,611 96.736% 1,028 31,639 2004 34,408 33,412 97.105% 995 34,407 2005 40,721 39,718 97.537% 997 40,715 2006 42,784 41,871 97.866% 899 42,770 2007 46,212 44,875 97.107% 1,270 46,145 2008 53,123 50,752 95.537% 1,982 52,734 2009 60,474 56,843 93.996% 2,374 59,217 2010 63,162 60,015 95.018% - 60,015 ' Net of discounts and adjustments -271- Percentage of Levy 99.988% 99.993% 99.984% 99.997% 99.985% 99.967% 99.855% 99.268% 97.921% 95.018% DESCHUTES COUNTY, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (dollars in thousands, except per capita) ' See page 280 for personal income and population data. n!a - Not available. Continued -272- Governmental Activities General Limited Special Certificates Full Faith Fiscal Obligation Tax Assessment of and Credit Capital Year Bonds Bonds Bonds Participation Obligations Leases Loans 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 2010 11,531 12,137 - 45,293 150 ' See page 280 for personal income and population data. n!a - Not available. Continued -272- DESCHUTES COUNTY, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (dollars in thousands, except per capita) -273- _ Business -Type Activities General Full Faith Total Percentage Fiscal Obligation and Credit Primary of Personal Per Year Bonds Obligations Loans Government Income Capita' 2001 24,300 - 67,694 2.01% 554.64 2002 23,750 - 550 72,388 2.44% 572.24 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 1.78% 600.50 2009 17,185 96,944 453 107,018 n/a 626.92 2010 15,610 96,342 435 101,498 n1a nla -273- Fiscal Year 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 DESCHUTES COUNTY, OREGON RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (dollars in thousands, except per capita) General Bonded Debt Outstanding General Percentage of Obligation Actual Taxable Per Bonds Value' of Property Capital $ 53,566 0.48% 438.89 51,565 0.41% 407.63 50,581 0.35% 387.59 48,409 0.30% 357.39 45,494 0.26% 317.05 42,336 0.20% 277.40 38,929 0.14% 242.08 35,264 0.10% 211.14 31,345 0.08% 183.62 27,141 0.08% n/a ' See page 266 for property value data. z Population data can be found on page 280. nla - Not available. -274- DESCHUTES COUNTY, OREGON DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF JUNE 30, 2010 dollars in thousands Governmental Unit Debt repaid with property taxes Cascade View Estates Special Road District Central Oregon Community College City of Bend City of Redmond Crook County Unit School (Brothers School District) Crooked River Ranch RFPD VI -503 Crooked River Ranch Special Road District Deschutes County RFPD 1 (Redmond) Deschutes County School District 1 (Bend -La Pine) Deschutes County School District 2 (Redmond) Deschutes County School District 6 (Sisters) Howell Hilltop Acres Special Road District La Pine RFPD La Pine Special Sewer District Redmond Area Park & Recreation District Sisters RFPD (Camp Sherman) Terrebonne Water District Subtotal, overlapping debt Deschutes County direct debt Total direct and overlapping debt Estimated Debt Percentage Outstanding Applicable 150 100.0000% 41,580 82.8415% 21,745 100.0000% 3,914 100.0000% 5,670 0.6744% 2,715 8.9868% 705 9.1192% 880 99.9146% 166,015 100.0000% 148,338 94.1054% 18,145 99.9630% 30 100.0000% 715 98.3803% 191 100.0000% 915 100.0000% 2,375 88.1188% 645 100.0000% Sources: Oregon State Treasury, Debt Management Information System Estimated Share of Overlapping Debt 150 34,445 21,745 3,914 38 244 64 879 166,015 139,594 18,138 30 703 191 915 2,093 645 389,803 69,111 458,914 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. -275- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (dollars in thousands) Legal Debt Margin Calculation for Fiscal Year 2010 Estimated Actual Value $ 33,175,484 Estimated Actual Value $ 33,175,484 Debt limit (2% of estimated actual value) ' 663,510 Debt limit (1 % of estimated actual value) 2 331,755 Debt applicable to limit: Debt applicable to limit: General obligation bonds 27,141 Limited tax bonds 57,430 Less: Amount set aside 477 for repayment of debt Total net debt applicable to limit 27,141 Total net debt applicable to limit 56,953 Legal debt margin $ 636,369 Legal debt margin $ 274,802 Fiscal Year 2001 2002 2003 2004 2005 Debt Limit (2%) $ 223,505 $ 254,094 $ 285,734 $ 317,876 $ 352,669 Total net debt applicable to limit 53,566 51,565 50,581 48,409 45,949 Legal debt margin $ 169,939 $ 202,529 $ 235,153 $ 269,467 $ 306,720 Total net debt applicable to the limit as a percentage of debt limit 23.97% 20.29% 17.70% 15.23% 13.03% Debt Limit (1%) 2 $ 111,752 $ 127,047 $ 142,867 $ 158,938 $ 176,335 Total net debt applicable to limit 1,760 6,970 40,410 45,842 53,033 Legal debt margin $ 109,992 $ 120,077 $ 102,457 $ 113,096 $ 123,302 Total net debt applicable to the limit as a percentage of debt limit 1.57% 5.49% 28.29% 28.84% 30.08% ' 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 QRS 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 -276- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (dollars in thousands Fiscal Year 2006 2007 2008 2009 2010 $ 418,854 $ 568,030 $ 738,802 $ 753,830 $ 663,510 42,336 38,929 35,264 31,345 27,141 $ 376,518 $ 529,101 $ 703,538 $ 722,485 $ 636,369 10.11% 6.85% 4.77% 4.16% 4.09% $ 209,427 $ 284,015 $ 369,401 $ 376,915 $ 331,755 48,147 47,750 46,139 57,509 56,953 $ 161,280 $ 236,265 $ 323,262 $ 319,406 $ 274,802 22.99% 16-81% 12.49% 15.26% 17.17% -277- Fiscal Year 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE EAST 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 -278- Limited Tax Bonds - {Series 1992 & 1996} Special Assessment Bonds - (Series 2000) Special Special Assessment Debt Service Assessment Debt Service Collections Principal Interest Coverage Collections Principal Interest Coverage 71 120 33 0.46 284 36 88 2.29 50 125 26 0.33 294 75 71 2.01 36 175 20 0.18 203 80 67 1.38 10 205 5 0.05 129 753 44 0.16 - - 75 61 19 0.94 158 149 15 0.96 43 60 7 0.64 49 47 4 0.96 - 26 30 1 0.84 Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements. Continued -278- DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS (dollars in thousands) iM011 Full Faith and Credit Obligations (Series 2003, 2005, 2007, 2009) Special Fiscal Assessment Debt Service Year Collections Principal Interest Coverage 2001 2002 - 2003 242 - - 2004 482 621 52 0,72 2005 381 303 30 1.14 2006 301 349 3$ 0.79 2007 206 176 18 1.06 2008 390 344 70 0.94 2009 381 223 45 1.42 2010 259 299 71 0.70 iM011 DESCHUTES COUNTY, OREGON DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS 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 2009 reflect county population estimates available as of March 2010. Median age figures for 2001-2009 based on midyear data tables. School enrollment is based on the census at the start of the 2009-10 school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted. Unemployment rate for 2010 is an average of January through June 2010. nla - Not available. WT -141 Personal Per Income Capita (thousands Personal Median School Unemployment Year Population of dollars) Income Age Enrollment Rate 2001 122,050 3,366,903 27,883 38.11 19,867 6.5% 2002 126,500 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 135,450 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 5,635,347 35,728 39.95 24,421 7.1% 2009 170,705 nla nla 40.21 24,578 15.3% 2010 nla nla nla n/a 24,106 14.8% 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 2009 reflect county population estimates available as of March 2010. Median age figures for 2001-2009 based on midyear data tables. School enrollment is based on the census at the start of the 2009-10 school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted. Unemployment rate for 2010 is an average of January through June 2010. nla - Not available. WT -141 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. -281- 2090 2001 Percentage Percentage of Total County of Total County Employer Employees Rank Employment Employees Rank Employment St. Charles Medical Center 2,818 1 4.60% n/a n/a n/a Bend/La Pine School District 1,741 2 2.84% n/a n1a n/a Deschutes County 1,010 3 1.65% n/a n/a n/a Les Schwab Tire Centers 968 4 1.58% n/a n/a n1a Sunriver Resort 875 5 1.43% n/a n/a n/a T -Mobile 850 6 1.39% n/a n1a n/a Redmond School District 730 7 1.19% n/a n/a n/a Mt. Bachelor 730 8 1.19% n/a n1a n/a Wal-Mart 642 9 1.05% n1a n1a n/a Bend Memorial Clinic 500 10 0.82% nla n/a n1a Total Employees of Principal Employers 10,864 17.73% Total County Nonfarm Employment 61,280 100.00% Sources: Bend -La Pine School District, Deschutes County Finance Department, Economic Development for Central Oregon, and the Oregon Employment Department n/a - Not available. -281- This page intentionally left blank. DESCHUTES COUNTY, OREGON FULL-TIME EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Full-time Equivalent Employees as of June 30, 2001 2002 2003 2004 2006 2006 2007 2008 2009 2010 FunctionlPronram General government Executive nla nIa 8.15 8.15 8.00 9.90 8.83 9.65 9.65 9.65 General services Judicial nto n1a 42.40 43.10 47.00 46.25 48.75 49.75 51.00 49.85 Financial nta n!a 36.78 37.78 39.18 40.73 39.78 39.58 38.58 38.58 Assessment nla nla 29.75 30.75 33.25 32.75 33.75 33.25 32.15 29.90 Community development n!a nla 30.05 29.15 29.15 31.68 33.20 30.90 24.50 21.05 Building services nla n!a 20.25 20.25 20.50 22.50 22.65 22.85 23.65 22.95 Information technology nla nla 16.41 15.41 14.84 15.68 15,50 15.44 15.58 16.90 Other n!a nla 10.66 10.51 12.33 6.29 7.47 8.23 6.64 6.42 Public protection Law enforcement nla nla 98.35 101.68 101.68 100.75 104.75 412.75 114.50 115.50 Corrections n1a nla 145.95 147.45 153.30 151.80 155.65 192.45 190.10 184.30 Protective inspection n/a nla 27.10 27.35 29.35 34.32 35.80 30.10 23.60 19.55 Public Works Streets & highways n!a nla 57.00 57.00 57.00 66.50 63.50 61.50 59,50 58.50 Sanitation nla nla 21.00 23.00 23.00 24.00 24.00 26.00 23.00 22.00 Health & Welfare Health nla nla 51.73 50.55 49.45 49.50 50.35 54.85 53.15 55.00 Welfare nla nla 90.99 89.49 89.85 89._50 94.03 102,70 101.75 104.55 Recreation & culture Fait & expo center nla nla 14.00 14.00 13.00 14.00 13.00 13.00 12.00 12.00 Other Economic development nla n!a 0.65 0.65 0.55 1.15 1.08 1.10 1.10 1.10 Total 701.22 706.27 721.43 737.30 752.09 804.10 780.85 767.80 Source: Deschutes County Finance Department nla - Not available -283- DESCHUTES COUNTY, OREGON OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Fiscal Year 2001 2002 2003 Function/Program Police Physical arrests 1,721 1,673 Traffic violations 36,477 37,170 Citations issued 4,196 3,651 Warnings 3,356 3,252 Calls for service nla nIa Traffic stops nla nla Solid waste 232,700 15,324 Solid waste collected (tons) 123,000 135,000 Average annual per capita waste generation (pounds) 1,904 1,950 Recyclables collected (tons) 49,900 51,300 Road Street resurfacing (miles) nla n!a 911 emergency services Emergency calls 57,000 61,000 Police officer initiated calls 175,000 196,653 Fire department initiated calls nla 13,890 Source: Deschutes County Sheriffs Office, Deschutes County Solid Waste Department, Deschutes County Road Department, and 911 County Service District n/a - Not available 1,633 5,397 3,977 35,723 9,939 176,655 2,793 46,857 10.10 miles 65,000 209,737 14,253 2004 2005 1,454 1,714 6,603 7,122 4,665 6,371 36,477 37,170 11,420 13,380 202,040 207,225 2,790 2,904 46,857 54,225 26.89 miles 22.41 miles 63,500 63,994 226,471 232,700 15,324 16,603 Continued -284- DESCHUTES COUNTY, OREGON OPERATING INDICATORS BY FUNCTIONIPROGRAM LAST TEN FISCAL YEARS Fiscal Year 2006 2007 2008 2009 2010 Function/Pro ram Police Physical arrests 1,715 1,586 Traffic violations 4,811 3,566 Citations issued 5,936 5,486 Warnings 6,275 5,623 Calls for service 37,077 37,677 Traffic stops 12,467 91,023 Solid waste 3,152 2,485 Solid waste collected (tons) 243,986 247,652 Average annual per capita waste generation (pounds) 3,056 3,919 Recyclables collected (tons) 55,400 62,523 Road 251,675 242,851 Street resurfacing (miles) 14.06 miles 10.13 miles 911 emergency services Emergency calls 68,403 70,104 Police officer initiated calls 235,629 244,633 Fire department initiated calls 18,478 19,461 Source: Deschutes County Sheriffs Office, Deschutes County Solid Waste Department, Deschutes County Road Department, and 911 County Service District nla - Not available -285- 1,508 1,542 1,592 6,165 4,811 3,566 7,481 6,842 5,091 36,731 35,243 33,315 15,606 14,744 12,856 257,863 253,418 207,515 3,379 3,152 2,485 69,717 75,825 65,116 10.62 miles 23.53 miles 29.11 miles 66,004 59,793 57,978 261,420 251,675 242,851 19,828 20,820 19,980 DESCHUTES COUNTY, OREGON CAPITAL ASSET STATISTICS BY FUNCTIONIPROGRAM LAST TEN FISCAL YEARS Sources: Deschutes County Road Department and the Deschutes County Sheriff's Office Continued -286- Fiscal Year 2001 2002 2003 2004 2005 Function/Program Police Stations 4 4 4 4 4 Adult correctional facilities 2 2 1 1 1 Special services complex 1 1 1 1 1 Road Streets (miles) 892 892 892 898 904 Streetlights 4 4 4 4 4 Flashing lights 6 6 6 6 6 Signals 1 1 1 2 2 Sources: Deschutes County Road Department and the Deschutes County Sheriff's Office Continued -286- DESCHUTES COUNTY, OREGON CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Fiscal Year 2006 2007 2008 2009 Function/Proaram Police Stations 4 4 4 Adult correctional facilities 1 1 2 Special services complex 1 1 1 Road 3 Streets (miles) 904 911 927 Streetlights 4 4 4 Flashing lights 6 6 6 Signals 2 2 2 Sources: Deschutes County Road Department and the Deschutes County Sheriffs Office -287- 2010 4 4 2 2 927 927 4 4 5 5 3 3 This page in- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS This page intentionally left blank. 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, 2010, and have issued our report thereon dated November 18. 2010. 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 18. 2010 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 Treasurers 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, 2010, and the procedures for preparation and adoption of their budget for the year beginning July 1, 2010. All procedures were found to be in compliance with statutory requirements, with the following exceptions- -291- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS For the year ended June 30, 2010, expenditures exceed appropriations by category as follows: Original Over - Personnel Budget Final Budget Actual expenditure General Fund - Veterans' Services $ 68.301 $ 74,622 S 76,495 S (1,873) Materials and Services OHP - Chemical Dependency 367,704 $ 367,704 S 383,600 S (15,896) OSP - Building Construction 274.668 334.668 342.314 (7,646) $ 642,372 $ 702,372 $ 725.914 S (2.3,542) 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. -292- AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS HARRIGAN PRICE FRONK & CO. LLP Certified Public Accountants & Consultants By Candace S Fronk - partner November 18.2010 This page intentionally left blank. SINGLE AUDIT COMPLIANCE This page intentionally left blank. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING IohnP.MunganCPA AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF `&LilcN9PrkeKCPA FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Carr¢ace S. Fronk. C PA Board of Commissioners Deschutes County, Oregon 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 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 was not designed to identify all deficiencies in internal control that might be deficiencies, 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. 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 -297- 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, 2010, and have issued our report thereon dated November 18, 2010. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to s75su c°eorad`. State 200 financial audits contained in Gov� y ompernrnent Auditing Standards, issued b the Comptroller Bend Ott 97702 General of the United States. Tel(541) A2-4791 Fas(5411388 1124 Internal ControlOver Financial Reporting w%v%v.hendcpa.cam emai[(9henticna.t:on, In planning and performing our audit, we considered the County's internal control over financial reporting as a basis for designing aur 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 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 was not designed to identify all deficiencies in internal control that might be deficiencies, 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. 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 -297- 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 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 Auditog Standards We noted matters which were communicated in a letter to management dated November 18. 2010.. 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: , r4 -WAV, - Candace S. Fronk- a partner November 18, 2010 -298- REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE John P.Hardgan. CPA TO EACH MAJOR. PROGRAM AND ON INTERNAL CONTROL OVER AeclevB,Pnce[ILCPA COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Candace&Fronk-CPA Board of Commissioners Deschutes County, Oregon Compliance We have audited the compliance of Deschutes County, Oregon with the types of compliance requirements described in the U.S. Office of Management and Budget i`c°l° a`° Su�te zoo (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major Bend OR 97702 federal programs for the year ended June 30, 2010. Deschutes County's major federal Tel 641138 2-4791 programs are identified in the summary of auditors' results section of the accompanying Fax (5419388-1124 schedule of findings and questioned costs. Compliance with the requirements of laws, www-bendcpa.com regulations, contracts and grantsapplicable to each of its major federal programs is the email@bell dcpa-cram responsibility of the County's management. Our responsibility is to express an opinion 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, 2010. Infernal 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 -299- REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 — CONTINUED could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133, but not 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 deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. VVe 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, 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: ��WAZJ andace S. Fronk"- a partner November 18, 2010 -300- DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2010 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 X no • Significant deficiency(ies) identified that are not considered to be material weakness(es)? yes X none reported Type of auditors' report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 510(a) of Circular A-133? yes X no Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster 10.557 Special Supplemental Nutrition Program for Women, Infants and Children 10.665 Schools and Roads: Grants to States 93.069 Public Health Emergency Preparedness 93.243 Linking Actions for Unmet Needs in Children/Youth Suicide Prevention/ Intervention 93.959 Block Grants for Prevention and Treatment of Substance Abuse 97.001 Emergency Operations Center Grant Program Dollar threshold used to distinguish between type A and type B programs: $ 300,000 Auditee qualified as low-risk auditee? X yes no -301- DESCHUTES COUNTY, OREGON SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED ,TUNE 30, 2010 Section II — Financial Statement Findings No matters were reported Section III —Federal Award Findings and Questioned Costs No matters were reported. -302- DESCHUTES COUNTY, OREGON STATUS OF PRIOR YEAR (2009) FINDINGS FOR THE YEAR ENDED JUNE 30, 2010 There were no findings or questioned costs for the fiscal year ended June 30, 2009. -303- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2010 -304- Accrued or Accrued or Federal Award or Pass- Program (Deferred) (Deferred) CFDA Through or Award Revenues Revenues Federal Grantor/ Pass Through Grantor f Program Title Number Number Amount July 1, 2009 Receipts Expenditures July 1, 2010 U.S. Department of Agriculture Direct Programs Forest Service Cooperative Forestry Assistance -Deschutes County 06 -DG -11060120- Noxious Weed Cost Share Program 10.664 030 $ 121,059 $ 6,221 $ 34,245 $ 26,024 S - Cooperative Forestry Assistance -Weed Free Forage 2009 -DG -11 D62754- fnspeclions 10.664 008 5,000 - 5,000 5,000 - Cooperative Forestry Assistance-Sunriver Ladder Fuef Reduction ProgramrEast County Communities 2009 -DG -11062752 - Defensible Space 10.664 021 200,000 - 50,000 61,946 11,948 Pass Through Prcarams State Board of Higher Education on behalf of Oregon State Univecoy Supplemental Nutrition Assistance Program 10.551 K9571G-A 22,000 5,282 10,336 5,054 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Pgm 10.561 K9514G-A 22,000 - 15,161 15,161 - Stale Department of Educatian School Breakfast Program 10.553 0904001 10,188 907 10,046 10,188 1,049 National Lunch School Program 10.555 0904001 19,115 1,759 18,872 19,115 2,002 ARRA-CNP-NSLP Equipment 10.579 16141 5,500 - 5,496 5,495 - State Department of Human Services Special Supplemental Nutrition Program for Women, Infants and Children 10.557 2505591280664 665,511 67,248 658,866 649,428 57,810 State Department of Forestry Cooperative Forestry Assistance -Bend Hazardous 2007 -DG -11062752 - Fuels Reduction Prclect 10.664 101 1449960-10 192,754 1,328 8,259 23,835 15,904 Recovery Act of 2009: Wildland Fire Management - Deschutes County Hazardous Fuefs Reduction for 10-DG-11060489- l=nergyProducfion 10.668 053/455011-01 676,600 - - 56,863 56,883 State Department of Administrative Services Schools and Roads: Grants to States Title 1 10.655 None 3,309,747 - 3509,747 3,309,747 - Title 111 10.665 None 272,567 (536,991) 272,567 231,982 (577,576) Total Department of Agriculture 4,421,861 U.S. Department of the Interior Direct Programs Bureau of Land Management Payments in Lieu of Taxes 15.226 None 467,230 - 467,230 467,230 - National Fire Plan-Wildland Urban Interface Community Fire Assistance 15.228 HAA071112 199,950 71,038 120,225 49,187 - National Fire Plan-Wildland Urban Interface Community Fire Assistance 15.228 HAA081104 200,000 200 200 48,205 48,205 National Fire Plan -Deschutes County's Wildland-Urban Interface Community Assistance Project 15.228 L08AC13243 199,725 - - 782 7B2 Pass Throuah Programs State Department of Administrative Services Non -Sale Disposals of Mineral Material 15.214 None 104,B28 - 104,828 104,828 - Distribution of Receipts to State and Local Governments 15.227 None 3,058 (9,566) 3,058 3,709 (8,915( Total Department of the Interior 673,941 U.S. Department of Justice Direct Proarams Violence Against Women Office Supervised Visitation: Safe Havens for Children 16.527 2005-CW-AX-OD36 774,880 23,478 117,848 121,787 27,417 Bureau of Justice Assistance Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants 16.580 L09PX01295 30,000 - 5,418 5,418 - Stale Criminal Alien Assistance Program 16.605 2009 -F$950 -OR -AP 49,557 49,557 49,557 - Criminal and Juvenile Justice and Mental Health Collaboration Program 16.745 2008 -MO -BX -0021 199,638 21,266 85,414 84,208 20,060 Bulletproof Vest Partnership Program 16.607 None 5,680 5,680 5,680 - -304- -305- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2010 Accrued or Accrued or Federal Award or Pass- Program (Deferred) {Deferred) CFDA Through or Award Revenues Revenues Federal Grantor/ Pass Through Grantor/ Program Title Number Number Amount July 1,209 Receipts Expenditures July 1, 2010 U.S. Department of Justice (continued] Pass Through Proarams Siaie Criminal Justice COmmissiors Edward Byrne Memorial Justice Assistance Grant Program 16.738 05-045 93,182 29,987 29,987 - State Deoartment of Human Services Enforcing Underage Drinking Laws Program 16.727 242301 2,400 - 2,400 2,400 - State Department of Justice Crime Victim Assistance 16.575 09-VOCA-3399 43,829 - 21,915 32,872 10,957 Crime Victim Assistance 16.575 08-3188 43,829 10,957 21,914 10,957 - Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants' 16.580 LOA 2009-100 20,000 - 790 790 - Oregon Commission on Children and Families Juvenile Accountability Block Grant 16.523 2008-6345 11,111 - 11,111 11,111 - JuvenileAccountabilityBlockGrant 16.523 20D7-6345 11,111 B,361 8,361 - - Juvenile Justice and Delinquency Prevention- Allocation to States 16.540 FG2007-04 41,327 1,704 38,588 36,884 - Total Department of Justice 361,664 U.S. Department of Transportation Pass Through Programs State Department of Transportation Highway Planning and Construction 20.205 TGM #24807 70,000 - 4,323 32,320 27,997 State and Community Highway Safety 20.600 SC-09-35-14 04E 3,125 - 3,125 3,125 - Total Department of Transportation 35,445 U.S. General Services Administration Pass Through Programs State Department of General Administration Disposal of Federal Surplus Real Property 39.002 None 194 - 194 194 - Total General Services Administration 194 U.S. Environmental Protection Agencv Pass Through Programs _State Department of Human Services State Public Water System Supervision 66.432 280557 75,090 - 37,544 37,544 - Capitalization Grants for Drinking Water State Revolving Fund 66.468 280655 112,635 630 47,320 47,320 630 Protection of Children and Older Adults from Environmental Health Risks 66.609 280533 1,000 875 1,875 1,000 - Total Environmental Protection Agency 85,864 U.S. Denartment of Enerav Direct Programs ffice of.EgeWy Efficieripy and Renewable Ener Energy Efficiency & Conservation Block Grants 81.128 DE-SC0003180 325,700 - 4,500 4,506 - Total Department of Energy 4,500 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 - 72,248 72,248 - Total Department of Education 72,248 -305- -306- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2010 Accrued or Accrued or Federal Award or Pass- Program (Deferred) (Deferred) CFDA Through or Award Revenues Revenues Federal Grantorf Pass Through Grantor! Program Title Number Number Amount duly 1, 2008 Receipts Expenditures July 1, 2010 U.S. Department 5A Health and Human Services Direct Programs Substance Abuse and Mental Health Services Administration Drug Free Communities Support Program 93.276 5 H79 SP012108-08 100,000 21,299 97,086 95,659 19,892 Administration for Children and Families Social Services Research and Demonstration -Family Access Network 93.647 90XP0362101 238,000 - 95,200 142,800 47,600 Pass Through Programs State Department of Human Services Public Health Emergency Preparedness 93,069 280618!280636 580,649 7,443 415,319 539,239 131,363 Environmental Public Health and Emergency Response 93.070 280673 10,840 - 5,416 10,840 5,424 Projects for Assistance in Transition from Homelessness (PATH) 93.150 207001 11,687 29,000 40,087 11,087 - Family Planning: Services 93.217 280558 107,326 18,206 115,542 107,326 9,990 Abstinence Education Program 93.235 254000 - 3,254 3,254 - - Linking Actions for Unmet Needs In Children's Health 93.243 JH79SM059339-01 850,000 - 258,821 337,358 78,547 Youth Suicide Prevention/intervention 93.243 280582 8,374 - 8,374 8,374 - Immunization Grants 93.238 280540 1,200 - 1,200 1,200 - Center for Disease Control and Prevention: Investigations and Technical Assistance 93.283 128008 10,000 - 10,000 10,000 - Center for Disease Control and Prevention: Investigations and Technical Assistance 93.283 280510 13,458 - 13,458 13,458 - Center for Disease Control and Prevention: Investigations and Technical Assistance 93.283 280523 27,080 - 27,080 27,080 - Center for Disease Control and Prevention: Investigations and Technical Assistance 93.283 280524 8,206 - 8,206 8,206 - Center for Disease Control and Prevention: Investigations and Technical Assistance 93.283 280577 5,416 - 5,416 5,416 - ARRA-Immunization 93.712 280687 15,207 - 11,405 15,207 3,802 HIV Care Formula Grants 93.917 280544 105,400 11,623 80,180 90,956 22,399 HIV Prevention Activities -Health Department Based 93.940 280646 25,940 228 23,988 25,940 2,180 Block Grants for Community Mental Health Services 93.958 112001 106,200 - 106,200 105,200 - Block Grants for Prevention and Treatment of Substance Abuse 93,959 135001 430,682 - 355,717 355,717 - Preventative Health and Health Services Block Grant 93.991 180519 3,500 - 3,500 3,500 - Malemal and Child Health Services Block Grant to States 93.994 180514 124,157 7,025 120,831 124,157 10,351 State Commission an Children and Families Prcmotimg Safe and Stable Families 93.556 1936002292-001 78,657 3,330 17,449 14,907 788 Foster Care -Title lV-E 93.658 1936002292-001 3,955 - 1,178 1,178 - Social Services Block Grant 93.667 1936002292-001 515,966 24,583 242,364 257,984 40,203 Medical Assistance Program 93.778 1936002292-001 39,612 30,351 69,963 39,612 - Total Department of Health and Human Services 2,353.411 Department of Homeland Security Direct Programs Assistance to Firefighters Grant 97.044 EMW-2007FP- 437,143 183,651 375,078 191,427 - 01286 Pass Throuah Proarams Department of Siatr Policy Emergency Management Performance Grant 97.042 None 84,035 - 71,283 71,283 - Oregon Military Department Emergency Operations Center Grant Program 97.001 08-075 899,422 - 335,641 338,641 - PDMC-PJ-10-OR- Pre-Disaster Mitigation -Deschutes and Crook 2007-0041 Counties -Wildfire Mitigation 97.047 EMS -2007 -PC -0005 1,010,951 121,305 453,293 346,919 14,931 Fuca! Year Re i� .ing Ratmice $687,660 Fi-I fear En Jing B.1-- $340,749 PDMC-PJ-1 o -OR - Pre -Disaster Mitigation -Deschutes and Crook 2008-0051 Counties -Wildfire Mitigation Continuation 97.047 EMS -2009 -PC -0606 667,874 - 73,006 90,388 17,382 Fiacat Year Reginni,q Balance $667,874 Fi.-I )'nur F -db% Ralanee $577,486 State Homeland Security Program 97.073 07-213 150,000 6,358 46,137 39,779 - State Homeland Security Program 97.073 09-222 28,750 - 28,583 28,583 - Tota€ Department of Hemeland Security 1,107,020 -306- DESCHUTES COUNTY, OREGON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2010 Accrued or Accrued or Federal Award or Pass- Program jDeferredj (Deferred) CFDA Through or Award Revenues Revenues Federal Grantor/ Pass Through Grantor! Program Title Number Number Amount July 1, 2008 Receipts Expenditures July 1 2010 Office of National Drug Control Policy Pass Throuah Proorarrs State Department of Justice High Intensity Drug Traffic Area (HIDTA) ' None Total Office of National Drug Control Policy Total Federal Assistance 1 Grant utilized by a fiduciary organization. z HIDTA Grant amount includes funds utilized by a fiduciary organization in the amount of $229,252. -307 415,870 415,870 415,874 $ 9,532,018 This page intentionally left blank.