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Home My WebLink AboutFY 2011 Comprehensive Annual Financial ReportDESCHUTES COUNTY, OREGON 13CO 1\W Wall Street, Suille 2C0 BEnd, Cregor c.7701 COMPREHENSIVE ANNUAL FINANCIAL REPORT As cf and icr the Fiscal Year Ended ,.ure 30, 2 01 ' Preparec by: Deschutes Ccuntly Firerce Department Marty Wynne Finance Eirecilcr and-lreesurer JEanine Faria, NBA Accounting Manacer DBSCHUTES COUNTY, OREGON TABLE OFI CONTENTS AS OFIIANC FOR TI --E YEAR ENCEDJUNE 130, 2101' IN IRC C UCTORY SEIC T IC N Letter of Tna r srrittal..................................................... List cif Elected and Apploirted Officials ......................... Oral a r izatior al Chart .................................................... GFIIOACertificaticr oll Achieverrert .............................. FINANCIAL SECTION Paige ............................................................... iii-vii ................................................................. viii ............................................................................ ix ............................................................................. x INCEFENCENTAUDIl10RIS' REPCRI-n...................................................................................................... 3-4 MANAGENENT'S DISCUSSION ANC ANALYSIS................................................................................... 5-15 BASIC FINANCIALETMENENTS Governn-ent-Wipe Fllirancial Stateirrerts StatElment cif NetASISIEItSl.....................................................................................................................'18 Statein- eri cif Activities ........................................................................................................................19 Fllunc Rlinencial Stateimertsi: Governmental Fures Belarnce Sf eeii...............................................................................................................................210-21 Reconciliation of the Governmental Furds Balarce Sheet ici thea Staterreri of Net Assets.................213 Stateirreri of Reveirueisi, Expencituneis arc CI-angesi in Furc Balarces ........................................214-215 Reconciliation of the Staterrieint of Rlevenuesi, Experciiuneisi and Changeisi it Fund Eeilanceisi Of G ov eirnrr entail Fu ndsi to the Statement of Activities....................................................................216 Furd Fllirancial Stetemeints: Froplrieitary Funcsi Staterrert cif Ned Asiseis.....................................................................................................................217 Staterrentcf Reiveinuesi, Expenses and Charges in NetAsseits.........................................................21FI Staterrentof Cash Flows .................................................. ................................................................... 21� Rlurd Finaroial Staterrents: Fiduciary Funcs Staterrient of FiduciaryAssiettsi ainc Liabilitiels —ACJE cnq Furdsi.............. ............................................. MCI Nates tc Financial Staterrertsi................... ......................................................................................... ?I1 -E10 Reiqu'inec SL p pleimenta ry Ir fonrT ation Scheculei of Faeivenues, Expercituresi arc Charges, it Furc Balarcei — Eudget arc Acival — Gereira I Fi. nd......................... ............................................................................... ........................ 6:1-64 Sub-Fures cif ihe Geineral Fund EconomicDeveloplrrent.................................................................................................................6E Caurt -%ich r olocly ReiseNie.............................................................................................................66 Assessment & Taxation RleseNE1...................................................................................................67 JusiticeiCourt..................................................................................................................................65 BethleiheimIrr....................................... ........................................................................................69 Hurranei SocieitN of Rledrronc ................................... .....................................................................70 Pnojeict Developlrrert Fund............................................................................................................71 General County Projects ................................................................................................................72 Geineinal Capital Reserve ................................................................................................................73 PncpertN Nanagerrent Cperaticns.................. ...............74 ................................................................. Ccrrimunity Jusitice — JLVenilEl.......................................................................................................75 CESCHUTES COLINTY, OREGON TABLE OF CCNTENTS-CONTINUED AS CFAN. D FOR TF-EYEAR ENE EDJUNE 2i0, 21011 Paige Ccic e Abateirr eri.................................................................... ...........7EI ............................................. Vehicle Mairterance amd Repllaceimeri.........................................................................................77 DesichLtes County Sreiriff's Office .................................................... ............................................. 78-79 CaLrtywidei Law Enicrcerrient District................................................................................................80 Sub -Fund Of Ccu ntywidei Law Erforeemert District CoLrtywide Law Eniorcerrent District- Caplitail Reisieirve...............................................................81 Runal Law Enforcement District..........................................................................................................82 Sub -Fund cif Runal Law Erfoncemeirt Cistnict Runal Law Enforcerrent District - Capitan ResEIREi.........................................................................83 RoacCeipartrrert...............................................................................................................................84 PERSReseREI.................................................................................................................................85 Dither Supplementary Caita Corrbinircl arc Ircivicuad Func Staterrerts and Scheicules Goverrmeirtal Funcs Majari Fures and Sub-FLrcls Geinerial Func - Corribinirg Bailaince Sheet ................ ................................................................... Ell -94 Courtywide Law ErforcElmElrt Cisitrict- ComLirirg Balarce Sheet ...................................................CIC Rural Law Enicrcemeirt Cisitrict - Corrbinircl Balance Sheet.............................................................9E General Func - Combirirc Stateirrert of Reverues, ExpencitLresi anc Cliarces it Fund Beilamces.....................................................................................................97-1 CIC Courtywice Law Erforceimert Cistnict- Operating Furc - Ccmbirirg Stateirrent of RevenLes, ExpencitLree anc Changers in Func Balances............................................................101 Rupial Law Enforcemert District- Opleiraitirg Fund - Coml:iring EtatEirrert of Re�enUEls, Expenditures and Changes in Furc Balances ............................................................102 Nar rr a.jor Gavern merte.l F u ncs CombiningBalance Sheiet................................................................................................................107 Ccrrbining Statement of Reverues, Expenditures anc Chancles in Fund Balarrces ...........................IOEI NcnrrajorSpleicial RENEinue Funds Ccmbinirg Balance Sheiet..........................................................................................................109-11El Deschutes County 911 County Service District CpEirating Furc arc Sub Funcs - Ccrr Lining Balance Sheet...........................................................................................................120 CEISICIhutes County 4-1- County Service Cistnicft CpEmiaiting Furc arc Sub Func - Ccrr Lining Balance Sheiet...........................................................................................................121 Deschutes County SunrKen Service District Opleirating Furc anc EuL Fund - Ccmbining Bailaince S heiet................ ...........................................................................................1212 CcrrLining Stateimert of ReverLesi, Expleircitures and Charges it Furc Balarces .................. .1223-133 Deschutes County 911 CoLrty EerNiciei District Opleratirg Func anc SuL FLrds - Corrbinirg Staterrent oil Revenues, Expleircitureis arc Changes in Furc Balarceisi .....................1214 Deschutes County Extersicr 4-H Courty EeRiice Cistrict Oplemiatirc Furic arc SUL Furc - Corrbinircl Staterrent cfl Re�enLes, Expercitureis airc Changes it Func Balancers ......................135 DeschLtesi Courty Sunriver EeRiice District Opeiratirg Fund and SLb Furc - Corr binirg Stateirrent ail Re\,enLEIS, Exper.cituresi arc Changes in Func Balances .....................121EI Echeduleis cif Reiveirues, Ex plenditL resi air Charges in Func Balarce - Eucgeit arc ActLal - GriartProjects..............................................................................................................................137 DESCHUTES COUNTY, CREGCN TABLE OF CC NTE NTS - CON TIN L E D A8 CFAND FOR THE YEAR ENCED JUNE 30, 2011 Facie La Pine Industrial ............................ ......................................................................... ...................1 CICI ParkAcquisiticin anc Cevelocrrerl............................. ................................................................. 1CIC ParkDevelopn-ent Fees ..............................................................................................................14C1 County School Fund.......................................................... .................................................... .....141 SpeicialTrarspiortelicr Furc........................................ ................................................................ 1421 TaylorGre2inc,.............................................................................................................................143 TrarsiertRoom Tax....................................................................................................................144 VideoLot1Ery...............................................................................................................................145 WeilcorreCenter ............ ............................................................................................................. 14EI ForEiclosedLand Sales...............................................................................................................147 LiquorErforcemeinl.....................................................................................................................148 Victimsi' As sistar cei........... ................................................................................................. .......... 14� LawLiLraD.................................................................................................................................15CI Cour ty C lark Recorc s................................................................................................................... 51 Ch ilc rer 8 Families C orr miElsiicir.................................................................................................' 52 S heriff's Assei Forfeiture.............................................................................................................153 Court Facililieis..................................................... ............................................ ...........................154 Deschutes Couniy Corrrrurication Systern.................................................................................'S5 FublicHealih...............................................................................................................................156 HealthyStart...............................................................................................................................157 Public Feelih Reserve ....................................... ......................................................... .................IH AEHAAccountatlElEeheivtorah-ealihAlliarcei............................................................................ IEc EahavioralHeia Ith........................................................................................................................16CI AcuteCare Services...................................................................................................................161 OF -P- Cheirricel CecEndercy.....................................................................................................1621 Corrin- ur ity C evelcpn-ieni............................................................................................................1621 CDC Grciurcwaieir PlarirershiL....................................................................................................164 NEI"Leivy Neichborhocid.............................................................................................................165 GISCecicatEid Fund..................................................................................................................... 66 Natural RESOUrCEI Prcitectior........................................................................................................ 67 FederalForesit TitlE III.................................................................................................................168 curvieyor.....................................................................................................................................169 Pubic Lard Ccirrer Rreiservaticir.................................................................................................170 RoacEuilding 8Ecuiprrert........................................................................................................171 Roac Improvemert REisierve.......................................................................................................1721 CountyMcle Transportatior SCC Improvemeint Fee.....................................................................1713 Doc', Ccintrol.................................................................................................................................174 Acult Flairole 81 FlrciLatior.............................................................................................................175 DeschutesCciuriy 9' 1................................................................................................................176 91' CSID - New Facility Procerty................................................................................................177 91' CSID - Equipmeirt Reserve ..................................... .............................................................. 17EI Exieinsicin4-I-.............................................................................................................................17S Exieirsicn 44- Corstruciien.........................................................................................................18CI Elack Eutte Ranch Service District..............................................................................................181 Sunriver Services District - Operating Furd..................................................................................182 DESCHUTES COUNTY, OREGON IIAE LE OF CCNIIENTIS - CONTINUED AS CFANC FCR THE YEAR ENC ED JUNE 130, 201' Page S u r river Sery icEi District) - REisenve Fu r d....................................................................................1 E �I Nonmejer Debt, Service Fur es Ccn' h it ing E aileince S h eEit........................................ ...... ........................................................... 84-1861 Ccrrbining S1laitemEintof RENEiruesi, E�plenciilureisi and Cl- air ces in Furc Ealar cieisi ....................87-19CI chec L IEis Of Rlever u est, Expleinc itures arc Ch arcles it F i- nd E alar ce - E udgEitl air c Aal-u al - Locail Imp,ncvEimEirtl Cistrict 20CI5 SEIriesl.......................................................................................191 Local Impinoveimeirtl Cistlriatl 20CI7 Serieisi........................................................................................ 92 Local ImpincvEimerntl Cistlricl 20CI9 SeriElS........................................................................................ 93 CCD Euilding 1996 Full Fault, arc Credit), Refurdirg Seriesi 2004 .................................................94 Fu 11 F ail l h ar c C rEIC i11, Series 20CI3................................................................................................. 95 Full Faiilh arc CrEICi11, Series 20CI5.................................................................................................96 Full Failte arc CriEic ill, S eriiesi 20CIC................................................................................................. 97 Full Faith arc Crecit, ceriElsi 20C19................................................................................................. CIC HHS / EIJCC Full Faith anc Credit, Refu r ding Seriesi 21005..........................................................1 cc Full Faith & Crec it' 2CI' 0 - SEICL re Treaflrrentl Facility ...................................................................200 Full Fei& & Criec it', ail Rerr odel Debt S ervice.............................................................................2CI' Public SSafetly 1998)2002 Geireral Obligatior Eondsi Debt Service ...............................................2021 PERS, Series 2002 and 21004 Debt Service.................................................................................2031 Berd Library CSD Gererail CLligeiticin.........................................................................................204 REidmcnc Library CSD Debt Service...........................................................................................205 Sur rivEir L ib hairy C E D Debt Service ..............................................................................................2106 Ncir maijcir Capital Project) Furc si CcrrbiringEalance Sheet................................................................................................................2107 Combining StaitEimeirtl of Reveiruesi, ExplEirdituries gird Chaircesi it Fund Beileirces ..........................2108 SchedulEisi cif Rleverues, ExplEircitluresi anc CheirgEisi it Furd BailaraEi- Bucclef ane Actual - Locail Im pinicv Eimentl C ist!rict..........................................................................................................209 Jeiil Remocel ......................... JaimiscinAccluisiitlicr&Rerrccel...................................................................................................211 CSP E uildirg Const'ructlior..........................................................................................................2' 21 SEicurEiTlrEialrrert Faicility............................................................................................................2' 1I Deschutes County C' 1 Builcincl Car structicr..............................................................................214 CampusImplricvEmert..................................................................................................................215 Ficuciary Fur es Stater, ent cif Cl- arcles in Assets arc Liaibiliflies - AgEircy Funds - Detail 4ctivitly .............................2119 Fncprietairy Fur ds EnfEinpnisie Fundsi Ccmbiring Schecule of NetlAsseis: S olid Wastle E ntleripriise S u b -Fu r ds........................................................................................2123 Fair & Expe CEirtler Ertenplrise Sub-Fures.............................................................................2124 Ccim b inir g S ch ec u IEi of Rever u est, Exper siEis anc Ch air gEis it N et Asisetsi: S olid We site E rtleriprise Su b -Fu nds........................................................................................2215 Fair & Explc CEinter Erlerplriise Sub -Fu ncs.............................................................................22161 Ccrrbinirg Scihedule of Cash Flows: S olid Waste E rtlerprise S u b -Fu r cls ........................................................................................2217 Fair& Expo Ceirtler Sub-Funcs..............................................................................................22E DESCHUTES CCUNTY„ OREGON TABLE OF CONTENTS — CONTINUED AS CFAND FCR THE YEAR ENDED JLNE 30, 2C11 Paige SchEicule of RENEnuesi, ExperciiurEis Bind Chaircles in NetAsisietsi— BucclEit arc Actuail Scilid Waste CFeralionsi.....................................................................................................2129 LandfillClosiure.................................................................................................................2130 LeindflillPostclosL re...........................................................................................................2131 Scilic Waste C ap ite I F rcjects.............................................................................................2132 Scilic Waste EcluiprrErtREsierve.......................................................................................2133 Ervircinrrenteil REimeciaitior..............................................................................................2134 Fain8 Expo CEIr ter...........................................................................................................2135 ArrualCounty Fair...........................................................................................................2136 Fair & Expo Certeri REZEirve.............................................................................................2137 Fairclroundsi Dei Service Furc........................................................................................2138 RVF ark............................................................................................................................2139 Irternal SErvicEi Funcsi Combining StaitemEnts cflWtAssEiisi.........................................................................................24C-2141 Combining Statements cif RENEinuesi, ExcEirsiesi arc CheingEsi it Fund NetAsisiets ....................2142-2143 Combining StatemE nts cif Cash F lcwsi.................................................. ..................................... 244-24 5 SchedulEISI of Reverues, EYPEnses anc ChangEis in NetAsisets Builcit c Services .........................................................................................................................24E Admin istrati)ue SEIrvic es...............................................................................................................247 Boarc cif! Ccu my Commissioners .................................................................................................248 Finance........................................................................................................................................ 249 Leca I............................................................................................................................................ 2E C Personnel....................................................................................................................................251 Inicirmaitior Technolcigy................................................................................................................2521 ITResermEl...................................................................................................................................253 Insurance.....................................................................................................................................254 HeailthBerefits Tru sit...................................................................................................................25E Capittll Aaselts Used in the Operaitior of Governmental Funds Comparati\jEi ScNecule by Source.........................................................................................................2159 Schecule Ly Furcation and Activity.........................................................................................................2100 Schedule of Changes by Function anc ActNity......................................................................................21E 1 Otlher Finarnciail Schede lesi S cN edule of Property Taxesi Trair siactior si -All County Taxesi...............................................................21E 5 STATISTICAL! SECTION CONTENTS Fi'nair tial Trends NetAsisetsi by Comporeirt- Last Ten Fiscal Yeersi........................................................................217C-27'1 Charces it Neit AsSIEitsi - Last Ter Fisical Years..............................................................................2172-273 F roc rain Reverues by Fu nctiori F rcclrarr - Last Ter Fisciail Years .................................................2174-27� Fund Balances- Governr-entail Funcs - Last Ten Fiscial Years.....................................................2176-277 Chances it Furd Ealarces - Governmertal Furesi- LaistTen Fisical Years..................................2178-279 DESCHUTES COUNTY, OREGON TABLE OF CCN1ENTS-CONTINUED AS CF AND FOR THE YEAR ENE ED JUNE 510, 21011 Resven L e Capacity Pagel ASSE]ssec Value anc EstimatEid Value cif Taxable ProplEsriy -Last Tem Fiscal Years ........................ 250-281 Direict anc OvEsrlaplpr rc Propedy Tax Rates - Last Ten Fiscal Years ..............................................252-2851 Principal Property Tax Payers - CurrElrt Fiscal Year and Nine Yeiars Agc .............................................2184 Presperty Tax Leviers a nd Collections - Last Ten Fis cal Years................................................................2185 Debt Capacity Ratios Of Outstancirc Cerbt by Type - Last Ten Fiscal Years..........................................................35E-2187 Ratios cif Gereral Bcrced Debt Cutstarding - Last Ter Fiscal YErars ...................................................288 DirEid anc OvEsrlappjrc Cove rnrrientaI ActNitiErs Debt -As of June 30, 201 . ........................................ 289 Legal lett Marlin Infcirmatior - Last Ten Fiscal Years..................................................................290-219' FIEscgec-RevenuEr CcivEsriace - Last Ter Fiscal Years.....................................................................2 121-2193 Demographics anc Economic Irformatiion Demiographici arc Ecorcimic: E-tatisticis - Last Ten Fiscal Years .............................................................294 Frincipal Erriplcsyers - Current) Year arc Nine Years Agici.......................................................................295 Cparaitirg Inlormailior Full-tirrEi Equivalent County Governmiert Employees by Furctior/Fmccram - LastTer Fiscal Years ..................................... ............297 ...................................................................... Cperatirg Inciceicirs I:y Furcrticin)Programi- LastTEsr Fiscal Years................................................29E-2519 Capital Assetl Statistics Ity Furcticin/Programa - Last Ter Fiscal YErars............................................30C1-3CI1 ALCIT COM MENTSANC DISCLOSURES REQUIREC BY STATE REGULATIONS Aucit Comments anc Discilcisuresi Recluirec by StatEi Regulations ......................................................305-307 SINGLE AUDIT CCMPLIANCE REspcirt cin Irterrel Cortrol Over Firancial REsportincl anc or Compliance anc OthErr Mattlers Basec or an Audit cif Firancial E-tetements PerforimEic in Acicorcance with GcivEsrnmentAucitircl Starcares....................................................................................................3'1-5112 Repcsrl cin Ccimpfiancewith REsquirennEsntsAppliciaLIEi to Each Nejor Pricigrem and cin Irternal Ccintrcil Cver Compliance in Accordance wits CMB CirculariA-' 351 ...................................3' 2-314 Sciheci.le of Firings and CuestionEsc CCI.tE......................................................................................5115-5116 Status cif Priciri YEiar (20' 0) Fincirgs..........................................................................................................3' 7 Scihec ulEs of Expenditures cif FEsc eral Awaric s.....................................................................................318-5121 INT RCDUCTORY SECTION This pages intentionally left blank. EES ArA Dep artlme ntl of A d ministl raltiive Services O 9rik Kropp, Delputyl Ccurly Ad mir istrallclr 1300 NV% V Ml S11, Suitei 200 Banc, Oregon 97701 (`14'1) 38819584 • FAY (5411389-3202 mm .deschui es.ar.us Novembern 251, 2011 T a the Board of CciuntS Cc mmissiciriers and ,Te ailliaens of DeschLteS Courcy, OnEgon \A Ei aue pleasec to submit IF E1 C ompreherlsNe Annc al Financial Report of ❑Elson^ c ilea Coy rely, Oregari as of and for IF Ei year ended A rie 30, 20,11, togelhen wilt the opinion R ereon of our independeril cer ifled FIe blici accourllariis, Han igan Price Fronk & Clo., LL P. T F i=1 report, req r ired k y C regon Filey isec Sllalutes 297.415, is clrapared by the Financia ClapartmEin 1. Als a it ciluded are Au dil Comn' ents ar d Disclosures requii ec under the N iriimum S iandards fou A L c its of Or egon Muniaipaf Clarporations �lelcil icor c 11 tF e Oregc n Ac miriislHal i%E1 RL les, In addiliciri, I F Er Coc N1 is MquinErc la have a c1aml:pErhensi\ a dingle ac c it Oil 1151 Fe c eral Assistance programs it acac rdance with the Sliricl le A c c it Nit, Officlel cd Mar agemeril and Budget QC M B; Cliraular Al -'11-21 and Re p nciO lions a1 Government Ac d}tino Sllar c ards pnomtr Igaled by the U.S. C ampl holler Genet al as 'IF ey pertain to 9FE1 Iinanaial anc aorrpliarice aucits. A report on the Caunty's aorripliarice wish applicrable F eidenal laws and regi Iaiions related to IF e SlinglEi Ar.c it Act, OMB C irc1L lar AI -133 is it aluderd will- This reportbegir ping on pager 311. 111 -is ner ort is pl Eipared in aarrilclrimeir oe wilt the gc idelines for flr ancial nElporling c evelor ed by Ire Go\�elir me nl Financia Officers Association of the Unilec States and Clanada and 9F e c lair ciplEM eslablisr ed t y the Goverlrnmerrlal Accounling Sliaridards Baird (GASB), inGIL dircl all efllecitive CIA SB Fprcir ouncemerlls. 11 F resienisi fairly the llir ancial posilicin c111 Ir e varioL S fL nds crf the County as of JunEi 30, 21011, arc IV e I asc 11s o1 openal icins 11c i the year ,IF en enderc it aclr'larmity %ith accour 1 irig prinaiclles generally aaciapted it the L r it ac Skates oil Amerrica JU c GAAP; . llf Er nerport consisls oil managElmErril's relCpesenialions crariciaining IVEr firances al 11FEr Ccun+ly. C onsequEIWIl , mariaclement aucuurr es fc l re1s1K onsibifitN fon the complEller1E1.1s and uEilialcility of all irifcirrraiicin preser led in Ilfisi HEIrlort. Tlcr provide rEIEMonal:le basis for making 'IF ese nepreslenlations, C ounty mar agemer 11 F as esl at tishec a crcrmcpEiFensive irileiirial conlnal Uamewcuik 111 -al is cesigried bolls to prolecll lFe ClounWa amie+ls from loss, theft, on misuse and to compile siufflcianl rErliable inforrrEi1 ian 11c r the cher araJon of IVEI C of nly's finar sial s'ialEIMElr Is. BEicawie If' Ei acrsl of intErrrial corilnol sFauld ncii oLIweiclh ils bErefils, 11I'E1 Courly's compreherSivE1 lramewoO all inlernal cronlrals has been c Elsigned to provide reasonable assc liar cer Thal We fineirr(iial slalEirrEirils will be llree frrcm rratElrial misslalemerll. A;r mar agement, we assert that, to I F e bell oil cru r f riowlec ge and bEllief, IV is1 flnanci� I HE1p00 is ciomplete and reliablei it all mal eiiial 1 eiar fic11s. iii E> hanc,iq the Dives e f Citizens by Eldive ring Q utiilitt) Services in 61 Co,,t-EffE citM Mcinner Accountirc prirciples gererally accepted in the Lnited S1lates cf Amenica require than mainagen i provide a rarnaiiive intnccuction, overview, and airalysis to accompainy the basiic firancial statemerts it the iorrr of Nanagemeri DiscLssicn and Aralysis (LAID&A;. llhis letter of transmittal is desiigred to ccirrplement MC&A and shciLlc Le read in conjunctior wish it. CesChLtes County's MCRA can be fourc immediately following the incependent aLditors' report. Praiile of the Gcverrmerl -1111-e County \Nasi formed in 1916, isi locasled in the central pari of the slate acrd covers an area of 3,0515 scuere miles. The Ccunty has three full-time commissiioners, whc area electec at -large and serve four-year lerrrs. Caily aicministrative duties are overseen by an appointec Courcy Administrator, whiles the Board of Ccunty Corr rr issicirerss seats policy, acopts the annual budget and passes orcirence: in acccrcence wish state law. llhe firancial reportircl entity, Deschutes Courty, includes all funds of Deschules County, ass well as all cif its comperent units. Compcnert units are leclally separate entities icr which Deschutes Courty is financially accountable. llhe County provides EI cull ranges of services inclLcirg sheriff's patrol, investiclative arc correction services, ccnstnLclicin and rrraintenance cf roacs and bricges, properly assessrrenl, tax callection, public and Lehavioral health services, social services for chilcren anc fa miliess, lar c use plar r it g, L L ilding pe rim ittincl a r d inspections, prosecution cf crin-irels, justice court, parole & proLaticsr, election serviices, records rraintenancei, and csperation cf a landfill, a iaiirs anc expo certer, arc an RV park. Blerced component uniis, eltl-ouclh legally separate ertities, acre, in substance, pari Cf Ceschutes Cciunty's operations and are irclLded as part of DesschOes County. Acscorcingly, the Courtywice Law Enforscement Disinict, Rural Law Enforcerreri Cistrici, DEISIChutes Courty 511, DeschUtels County Extensicsn arc 4-H, Black BLttei Pencsh wind Sunriver Services Cistricts are reported es special revenuei iuncs of Cescilluteis County. Berc LiLnary CSC, Redmone Library CSD and Surriver Library CSD acre neiporled as debt service fLnds cf Deschutes County. The Ccunty utilizers a budget comrritiee, consistirg cf the three comrrissssioners and an egLal nLrrLem of citizens-at-lancle, tc review and approve the proposed budcletfor each fiscal year. The annual bL dget serves as the founc ation for Deschutes County's firancial planning and control. ReciLested buccets are sLbmittec for each iurc, departrrerl and component unit cscunty service cistricit to the Cciunty's Bucget Officer aipproxirrately three rronlhs priori tc the beginnirg of thea fiscal year. The Budcet CffiCer prepares the proposec bucclet based on these recLested bucgets, anc submits it tc the Budget Committee, approxirrately two mcirths, prior to the begirrirg of the next fiscal year. The Ccunty is required to arnource, in aicvance, anc hold a public hearing cn the appnciveic LLcget and to adopt the LLcget by nc later than June :0, the close cif DESCIhutes County's fiscal year. The aipprsoprialed budcet is prepared Ly furc, cepairirrent and category (level cf contrcil;. All transfers of appropriatiors Letween catecorieis require aipprcvel Ly the Bcard of County Ce rrrnis sicnerss . Buc c et-to-actL al c cirr pair isions are provide c in this report for each inciviclLal governmental and proprietary iurc for whicsh an appropriatec airnual budget has beer aicopied. For the Gererasl Fund and the major special revenue funcs, this cscrrparison is pneisentec becinnirc cr page 61' as pari of the required iv supplemEirtary infcrrratior. All othEin fures are prEiseinteic it a si_hsectior of this reipCrt, which starts on pace E11. Lacal economy Deschuteisi County is the Cutdocr recreation capital of Cregon. With noble, sncw- caplped peiaks cominafircl the skyline to thEi west and thEi wice-open high cesiert EixtEirding to the east, thEi t6auty and unit uernessi of Deschutes County captures thEi awe of locals anc visitors alikEi. Ceschutes Couniy isi a hustling, Eixciting plaCEi whEinEi progresis arc growth Frei hallmarks. BEicinning in the Eiarly 1E190s, Deschutes County Has explEiriercEic rapic population growth. THis clncwlh is believed to be largely due to thea anEia's invigorating clirratEi and yeah-rounc recrEiation activities. The pCpluleiticn is applroximaiely 15`x,000 an increase of more than c0% over the last 10 years arc isi projEicted lo exceec 240,000 ty 21025. Plecreational activities induce cownhill acrd crossi-Country skiirg, snowboarcirg, fishirg, hunting, hiking, rock -clirr bing, cyclirc, rrouriain climbing, whitewFter raftirg anc golfing. DeisiCruies Courty is ilhe host of diverse annuel eivents irclucirg the Surriver Musiio Festlival, the Art Fop, Sisteirs Outdoor Quilt Shaw, Cascade Chilcren's Feistival, Pole Peceil PFccle, Sisters Roceo, WiriEinFest, SurrivEm SunfEist, BEind Film Festival, Pacific Northwest AmallEiur Golf Tournament arc thEi Cascace Cycling Classic. Ir Fiscal YEiar 2011, thEi County's tapable FssEissec valuEi increased by CI.7%, approximately I' 2E million, to a toiel of �' 7.7 billion. Forrrerly a region dEipencEint or waac procucts, CEiscrutes County has steacily civersifiec its eirrploymEirt and economic base. For ilhe pasif cecadEi, DEISICIhutes Courtly hast leeic Oregor in High ileichrology growth anc isi Home tlo several award wirrinig craft breweiries. Numerousi companies frorr thEi Silicon Valley, Portlarc-Vancouver Matra anc Pugetl Sound have relocates or Explanted Here. Mary of ilhEise firms are small butt extremeily innovative, produoircl niches -market products from semicorcucttors to software, mEicicaI insilrurrentsi to recreational. Tourism it DEISchutes Courty contribullEis to the divEirsiified ecoromy due to the abundancei of year-round neicreaticnal ectivitlies. Tf e County is HomEi to a major rrEiciCal ceirter, cesicnatec as a level II trauma cemter, with rrore tthan 21CIO pHysicians on staff. Financial policies The County has eistablisihed policies which arEi reviewed end adaptlec anrually by the Boarc of County Corrmissianersi it conjunction wish the tucgEt process. ThEi Courtly micognizes tthEi neeic tlo ersure shad itl isi capable of acequetlely funcing anc providing County seirviceis neEiced by the community on F sustainable basis. The Bcarc ackncwledces that it order ilo maintain a prudeint level of financial rEisiCuncesi to proteid against the neiec to reicuce sEirvice levels or reiEel texes (voter - approved local option levy) arc fees duEi to tEirrporary nEivEinue shortfallsi or unicresieEiable one -dime a)(pencillunEis, the Courty will shrive Ila mairtain working capital balarces in eacH func. The amount) of working capital, pen furc, is a funalion of tlhei type of fund. For most operating iures, the level isi E.3°/a of that furc's operating butted. Forfures wiilf plropEirty texesi as a significart portion of neveirues, the level is onE-third of estlimatec arnual property tax collections. v Long-term financial planning The Fecenail %ceoune Rureil Sohoclsi anc Community SEllf-Eetermination Act, which providec aplplrci)irrateily 20 plercieint oil thei Roac Deplairiment's receipilsi in flisical year 20CIF arc 170/a in fiscal year 21009 arc in fiscal year 2010. Paiyrrentsi uncer this proclram wetle reiauthori2ec for air adcitional three yeiarsi Leginrirg it flisoal year 2010, with a 10% reductior in 2011 ainc 40% in 2012. Oreclon'si electec repreisentatives, in oonjunctior with reipresentaitives from otheir states with sicnifliciant Feideral lairds, have irtncicuced legislation tci extenc this program. The County has partially mitigaitlec this loss of revenue with an inoreasiei in tlhe fleets charged at the Courty's sianitary lancflill, which is trarsifenred to the Road Cepairirrent. The Courty will adcness thea lone-tenm financing captions nelaled to the accuisiition of retail pinoperty which is usec by a ncitl-flor-protitlertiiy as a homellEISISI shelter arc flor thea expencitureis relatlee to the reimocel oilthe Counily'si cicirrectioral flacility. The County purchasied ai Luilding which will Lei rerroceleic i!or use ais the North. Cciurty Caimplusi. This projeict, with an estimated oosii of $5 million, will provicei offices space for County seinvices which, are currently loceitled in several locations. A portion of the building will bei leasee to iHe State'si Ceipartment oil Humar ServiCES, Ceriral Cregon Inilergovernrrentail Council and Mosaic Meidical Clinic. Manaclerrent's plan is to flirance ilhe project with ai combiration oil exisiincl capital resieirves anc full faith and credit Londsi. Major initiatives In Fetruary 20' 1, the County opereic itsi or -site emp,loyeie health clinics which is availaltle to all individuals ooverec by the County's self-fundec heeilih insurance plain. Cihen juriscictiors oil comparable size to Ceschutes Courcy, which helve cipenec such clinics, Have realizec cost seivirgs in their heialth plans. The clinic is operated ty ai private provider under a fixed-price contract with the County. Awards and acknewledgemeris The GCIVEIrrrrert France Officers Association of the Lnited Siates arc Canada (GFOA) awarded a Certificate of Achievement ilor ExcellerCE1 in Fiancial Reportircl is CEISCIhutes Cciunty for its ccrr pre heir sive annual flinarcial report fon thea iliscal year enced Junei 3C, 21010. This was thea teirth consecutive year theft the County has receivec this plrestiglicus awaird. In order to be awardeic a Certificate cif Achievement), tlhei County publisheic ar easily reacalcle wind efficiently orgairiizec complrehensive arnual finarcial reipori. This reiplort rrust satisfy both accounting principles generally acceipted in the Lnited Slates cif America and applicable legal reel u iremer ts. A Certificate of Achievement is vailid icr a perioc of one year only. We believe that our ounrent acmplrehersive annual financial report contirues to meet iHe Ceir:iiicatei of Achieverrertl Prcigram'si recluiremerts ane we will siukrrit it to the CFCA to deibirminei its elic ibiliiy for anoilheir certificate. The pneiparatlior of the cornplreheinsivei annual firancial report cr a finely Lasiis was mace passible by the deicicatec service of the eintlire stafilcflthe Finairce Cepartrreni. vi We MLlc like to express our acpreiciation to all nIErr IJeirs of the Finarcei Deipartrreint whc as s istec a r d contrild L ted tc the preparation of this report. Ackr c w led g rr eint shculc also be cNen tc the Board Cf CcLnty Ccrrmissicrers for their irtereist and su F F ort it planr irc and corp uctir c thea operations of tl� e County in a res ponsiblei e r d crcgressivei marrer. Respectfully s u bm itte c , py� Erik Kropp Marty Wyrne Irterim Courty Administrator Finarcei Director vii DESCHUTES COUNTY, OREGON ASSESSOR Scot U on gtor SHERIFF Larry Blarlon COUNTY CLERK Naircy Blarkensl-ip COUNTY OFFICIALS June 410, 2C1 ELECTEC OFFICIAL CCUNTY CCNMISSICNERS Tamrr y Baney Tory DeBClrel Alan Urcer APPOINTEC OFFICIAL DIS11RICT ATTORNEY Patrick Flaherty TREASURER Marty Wyrre JUSTICE CCURT ChEirles Facely Courty Acminisiratcn — Enik Krcpp, Irterirr Courty Coursiel - Nark Pilliod Firaince Director - Nerty Wyrre Internal Aucitcn - Dave Givars Ac minisitrative Cffices 13CICI NW Wall Stned, Suite 2100 Berc , Orec or c,7701 Nam. u Gesr.hums Co-inlF I e Coin Assess r covwy drk Courny ehen BaaN OMVTr x. lots^ ScolLamlon LjnW Mankanship Larry 6lanlan TOMMY Dux; Arllharlp UeSana I - Nan gn9Q, Gam: r�lekAss IIJV }txM Gatil'I 6ie�jr± L.H. LeEmE.am Fit 1 I Mminlslralma S,N,xi S I PuDIIC r +.rfv 4�da /.' 3L G� {z i'ii�.l Xy �y�.��_w�e�l� •ray �'!I• laaLL t iaj�•i. r.. .�, F�� «.�.�i �. 67 � 1 fli_S� Mme, WMEhASM r.. f FSR OWN Elected Offices County Administrator Appointed Offices I J.... gepartmeld Functions gsu'wt Rlmmey PaUlak Flaherty Jus4ce W" PeacB Cowf" Ttoaswcr Many wynke Charles Fad,* A h}Ss r`u LbsCtsi 'ww— 6**p t 4fehiaRl. �i��•>eTA � r`dikV �Mli Rik{ ralj.iwssm I Healln Services + ��'� gin _ f r'r:.ha aa�. `nom" r' 'I Road Deparimem $oC1�JGPn50h I' '' r- y� F ' Br�ry j4l- Tam elusr I PuDIIC r +.rfv 4�da /.' 3L G� {z i'ii�.l Xy �y�.��_w�e�l� •ray �'!I• laaLL t iaj�•i. r.. .�, F�� «.�.�i �. 67 � 1 fli_S� Mme, WMEhASM r.. f FSR OWN Elected Offices County Administrator Appointed Offices I J.... gepartmeld Functions Certificate of Achievement for Excellence in Financial Reporting Presented tlo Deschutes Couaty Oregon For ills Comprehensive Annual Fin aniciial Report for thle Fi sic al Year Ended June 30, 21010 A Certificate ciflAchievementl for Excellerice in Ainamial Reporting is presented by the Gov:ernmentl Finance Offic ens Association c f the Untied Stat'e.i and Canada to gevernmenil unit�i and public emiplloyee retirement syptemsi whose coimpnehensive annual financial reports (CAFRs) achieve the highest star datids in g;ov ernmenti ac counting and financial nepoflinig. GE Offij vF OF Tif �a CM J' = n r CORNRAABONF PresicIcnit Refer FSI t� wemar '1''� g�.iSi I� Executive Director RINANCIAL SECTION U is page intention ally left blank. INC EPEN DENT AUCITCIRSI' REPORT Inlet G. # iarrrgI�,Gf q V='Estw1 L), i'rIce 111.C15A Candace S.FI1'r,1,-CPA Boarc of Clommissionens C EISCIl- L les Coy riiy, Oregon We have aL dited the acciarrpari� ing financial slalerrerils of J a goverrimerital acitivities, IT e busir esfHype activities, eacih major ill, ric and the aggregalle remaining fund irilormation of Desch ides Clai niy, Oregari, as al and for the yeah enc ed , L ne 30, 2x11, wl-i& aallectNely aompliiisa the COL rity's basic) finariciial silatemerils, as listed in the 1aible of contents. lir ese financial statemEir Is are the responsibility of the mar ac emen'l al Deschr_ les County, Oi E c on. OL r iespcinsibilily is lu e> K ressi orlinions on these basia lirianaial statements basec on 01-r audit. 911 SAC' ('alol)dd Bernd.Uk977Q? We aarducted or.n audit in aCcioidaricie wilt• auditing stancarc-a genet ally accepted in i} a U nited States Arr erica and Government Audking S ilandaids, is at- ed b� the '"'I' "" "'7ry` Comptroller Geriaiial of l V e L rii�led States. Those lila ridards rer, illEi il- a t we rkin rind perform Ihs ac lit Ici c blain reasonable assuranae air au -1 wt et r er I I- Ei flriair Bial kI';k`14' 1){71dY1li A.Lt1111 mnnl�ti�l,e{ua., a.c e„ silatemerils are NEle of material misstatemern'l. Ari ac c it incluc Elft EI? cirr iniricl, ori a tesil basis, evidence supporting the rimarnts avid disCllaslres in the iinancial sl atement:I. Ar aL c it alsc includes 81,r1SE1s1sir1g the aceounling Klrinciplesi usec anc sHgriiiliaan9 eslimaiEls madEi by rranagemaril, as well as e�atuating the overall financial slalMerit presentation. We t eliEA El that CIL r ac dit fp ci%is es a reasonable basis for ar, r opinions. In our cipinion, the basic statements refenac to aft ol,e piiesE nl fairly, in all malEMial respects, the respecilNe financial plasilicini of the goveirimerniai activities, the busirieiss-t� pe acilK hies, ea& major ft, rid acrid the aggiie gale i erriaining fL nd informialion cii Deschutes CCIL nly, Oregon, as of JL ne 30, 2CI11, and ll•EI respective al• angEIS in frnaincial posiiliari aric cash flows wir ere appliciat le, ll' ereof, Tait i r Ei year Ilf Eir endec, in aortilormiiy with accounting cpiriaiples gerierally acicected cif If e United �llates cif America. Aacor.ritirig prirciiples generallS aacepiEic in Ife United Sltalec.i olAmeriaa require the mar agemeril's c iz cussion and arialysis on pages 9 11trough 15 be presented to sc pplemeril the k aisic finaricial stalumarils, SL ch iriforma,lion, althc,L c h not a clairt of the i:aski financial statements is reqs ired by the Goy Eirr rr entail ACICICII n'ling "EIlaridards Baan: , wH o cicirisiders it to be ari essien 1al part ciil lir aincial reporting i an placing 11-e t aric firiaricial silalemerits in an approptiate opeiiaticirial, ecanomic, or r istaniaail cicinlext. VI Ei have applied aertair limited ppiaciac ures Io tH a iequ ired su F plemertary it formalicin in aacondance wilt• audilirig standarc s gene rally acioar le c it 1e L riiiec Stated all Arr erica, whirl' consiisled of ingL iries of management about Il• EI methoc s of rpiEiparirg IF a information and ciampaiiing the irifaiirraticiri fc r cionsis'lEiricy m i't mar agement's responses to Mr it q L fries, tfi a t aisici flriancial slaltemerilsi, anc oR er k riawledge we ciblainec c urir g aL r aL dit cil 4 a basic fir ancial stalerrenl s. We do not EI)rliiass an orir Tori oii piovice arty asisuiariciEi on ire informalicin kecause 11-E limilec BcE rc of Com rr isisiior ersi Desc h uteisi COL nty, 0 regor procedureis do ncit provice usi with SLiiicieint evicencei to express an opirion or provice any assurance. The required Supplemeintary Inicirmation (buccetary comparisior iniormation lar fhe Gerelral arc Special Reverue furesi) asi listec in the Tables cif Cortentsi, isi rot E recuireid part of the basic firancial sitatemeirtsi but is Euppleimertary informeticr reicuireid by accourtirg principleis geinerally accepted it thei United Staters of America, The bucgetary comparison iniormaticin flor treses funds hast beein sub:ectec to the auditing prGceicures applied in the aucit of the basic financiel staiemeints and, in our opinion, is fairly statec in all material respects in relation to the basic financial site terr ents tE ken E s a whole. Our audit wasi miade for the purpose of forming opiriors cin the financial statemeints of Deschuies Courty taken as a whole. The Cther Suppleimertary Inforrretion as listee in the cable of contents is preisentEK for purposiesi of acditional aralysiis and is not a recuired part of the financial statements. The accompanying sichecule cif expencitureisi of feiceral awards and other supplementary inforrration is presierted for purposes of adcitioral aralysiisi asi rEcuired by U.S. Office of NarEgerrent arc BudgEt Cirolar A-133, Audits of States, LCGla4 Govemmlents ane Nlon-F�ofit Organizations, arc is also rot a recuireic part Of the financial statements. The other siupplementary inforrration and the sicihedule ofl expercitures cif ilecerEl awards Erie the resipcinsiibility oil rraregerrent arc were deirNEK frcrr and reilate cirectly to the undeirlyirg acccuntirg and other reccrdsi used io prepares the financial staiemerts. The information has keen sub ;ectec Wthei auciting procedures applied in the audit cif the financial statemeints arc cerlein adcitioral procecurieis, irclucincl corrparirg and recorcilirq sucih irflormatior directly to the underlying accounting and other recores useid to prepare the firancial staterreris or to the firancial sitateirrertsi therrseilvesi, and other acditional procedures in accorcance with aucitircl standards generally acceipted in the Uniteic Siates of Arrerica. In our opinion, thei information is fairly stated in Ell material reispects in relation to the financial staterrentsi es a whole. The Introduciory and Statistical sections as listed in the table of conteints have not Leer subjEtiled to the auditing proceci.reis appliec in the aucit of the basic financiEl sitatemeints, arc accordingly, we eixpresisi ro opinion cin chem. FARRIGAN PRICE FRONK & CC. LLF Certifiec Public Accountants 8 Consultants By: ;Q Cancace S. Frork - E Flartner N ovemb er 29, '2011 DESCHUTES CCUNTYI, CREGCN MANIACEMENII'S DISCUSSICN AND ANALYSIS JUNE 30, 2011 As management oil Deschutes County, we offer retic ers of Ce sic f utesi County's financial ste terve nts this narrative overview wind analysis of the linaircial activities of Cesicl-uteis Courty as cfl and floe the fiscal year endEic une 30, X11'1. We encourage readers to ccnsiceri thisi irforrratior it ccrjuncticn with acditionail inflormation that we have furnisihec in our leiter of lrairsmiiial, which car Ire ibund an placles iii -vii of this rep or. Financial Highlights • The GEreral Fungi's Hurd Lalance was $14,105,000 es of Jure :.ICI, 2011, a cecrease of $312,O00. • GEreral Func rievenues, net including the siult-fluncs, exceecEd the Lucget estimate Ly $1,298,000. • General Furc explendituresi, not including the suL-iluresi, were less than the firel LudgEt Icy �H6 ,000. • The Courty's assessed value ircreasEc by 0.7% in fliscail year 2011. • Total assiets of the Couniy exceecec its liabilities Ly $1C5,E170,CI00 as of June 30, 2011. Cfl this amount, $72,192,000 (unriestrictec net asseis) maty Le used to meet the Couniy's or -doing oblidaticrs to citizens anc creditors, compaired to urriestricted neat assets cfl 173,4EI3,000 as cfl Jure SIO, 201 Cl. • The County's clovernrrental funds replorted a cambineid ending flung Lailance oil $71,22C,OOCI, an increase cfl $2158,000 flricrr the gird cif the prier fiscal year. Aplprcximately twerty-six plercent, 118,132,CIOCI, is available flor splending at the County's ciscretion Ilassigred arc urassignec fund Lalairce), niretEien percEint, $121,51S,CI00, is comrriiied, fliflty-four percent, $21E,E90,CI00 is restrictec arc one percEnt, $8EE,000, is unsplencaLle. • For the General Furc, assigned fund balance was �9,4E'1,000 aind unassignec flung Laleince was �4,E24,CI00. TIE iotail, 114,105,000, is forty-six percent cif the ccmbinec ictal of Gerereil Fund revenues arc transfers it and idirty-six plE rceri oil the combined total oft Geneiral FL n c exple r c itu res arc trarsfers oui. • Total LcindEC ceLt was �CZEMCI00 as of Jure CIO, 2011, ocmpered to total borcec debt cif $1 CIO, 913,OCICI as cfl Ju ne 30, 2 01 CI. Cveirview oilthe Financial Statements This ciscussicn anc anailysis is irterced tc servEi as an introductior to CEBchutesi County's Basic financial stateimeris. TI -Else Lasic firancial statements comprise three corrponeints: 1) governmert-wide financial statEirrieris, 2) fund financial siatErrierls arc 21) notesi to the finairciail slaterrients. This replort also contains other supplemertary information in aicciticn to the basic finaroial statEmerisi therrselveisi. Government-wice ilinarncial slaterrerts. The government-w,"de firianciai simtements are cesiigned to provide reacers with a Lroac overview of CES&utes Ccunty'sflinarCES, in a rrarrer sirrilarlo a plrNate-sector business. The Stetement of Nei Assets presents information on aill oil Cesichuteis Courty's assets arc Iialtilitiesi, with thei difillerence betweer the two rEiportec as net assets. Over time, ircreEISES or ceoreases in rel esisetls may -5-- DESCHUTES CCUNTY, OREGON MANAGEMENT'S DISC USSIC N AND ANALYS IS JUNE 30, 2011 serves as ai Lsaful ircicator cif whether the finarcial positicir of Deiscl-utesi CoLrty is irrprc�irq or ceteriorating. The Statemert cf 4ct,W11ies presents irformaticr showing how Deschutes Courty's net aissieis chengeic curing the fiscal year enceid June 30, 2011. Changes in ret assets acre reportec when thea urdeirlying evert gNircl risie to thei changes occursi, regardless of the timircl of the releteic cash, cir othein finaincial assets, flows. Thus, revenues gird expenses are reipartec in this statement for some items, for exarrplE1, properly texesi anc accrLeic vacation, chat will result it cash Vows it futLnei fiscal periods. Each of these governrnent-widei financial staterrents, Statemenil of Net Assets and Stetement cif ActilVit%es, cisiircluish functions of Deschutes Courty chat acre sLpporteid primarily by taxes arc mer-gcveinrmerial reveinues I1goverrmeinta/ activil es; from other functions chat acre inteirdec to reccveir aill, or a sigrificairt portion of, their costs through user fees acrd cf arcles (business -type activih6s). Ther gciverrrrental activities of Deschutes County incluce cleneirail government, puLlic safety, rciads, health ainc weiliare, and ecucaticr. The LLsiress-type activities of DescrLtes Courty ircluce Solid Waste operations, the DeischLtes Courty Fair & Expo Ceirter anc an RV Fark. The goverrment-wider financial statements incluce nire ciciunty senvice cisinicts: Courtywice Law Enforcement District, RLrail Law Erforceimeri District, DeschLies Courty 911 CSD, Deschutes Courty, Extension ainc 4-F- Service District, Black BLttei Ranch Service District, Surriver SElrvice District, Berc LiLnary CSD, Redmond Library CSD wind SLnriyer Library CSD. These entities are legally seipairatei but are ircludeic as blendeic ccmponeint urits basec on the criteria cescribec it the Notes tc Firarcial Etatemerts (Note 1 — Surrrrary of Sidnificari Acccuntincl Policies). RecLests 1cn copies of the separately issued financial statemeirts for the county service districts should Lei addressec io Deschutes County Firarce Departrrert, 13CCI NW Yvaill Street, Suite 200, Bend, CR 97701. Thee cloverrrrent-wice financial staiiemerts can be foLrd cin paicles 181-1GI of this neport. Fur c f inair cial staitemer ts. A fund is ai grouping of related accourts than is usec to maintaiir control ever resources that have Leen seclreiclatec for specific activities cr objectives. Deschutes CcLnty, like cthen slate and lcceil gcvernrrent eintities, Lseis fund accourting to ensure and cerncrstrate ccrnpliancei with llinairce-relateic legal regL irerrients. Each cif the flurc s of Deschutes CcL my is classiiflied in one of i h rEie catEigories: gcvernrr entail funds, pnoprietairyflures orfidLciairyfuncs. Goveirnmienlal flunds. Governmertal furos are ureic to aicccLnt fbr essertially the sane fLncticns ais governmental ectivities in the goverrmentl-wice flirancial staitemeirts. However, unlike the grnernment-wice financial staiieirrents, gcvennmental func finaircial stateirrentsi flooLs or near-term inflows and outflows of sfenoable resources, as well as cin balances of spendable resources available at the enc of the fiscal year. SLCIh inflormaiiicn may be useful in evaluatirg ai government's neair-tern finaircirg requirements. Because the focus ofl governmental funds is reirrower than that of the clovernrrenfl-wide finarcial statements, it is useful fo ccrrpare thea informaiticir preisertec icor gcvernmenilGd &nos with similein infbirmaition preseried for governmental aciiv,it,ies in the goverrmeirt-wice finarcial stalemeints. By coing sc, neeiders maiy better Lrcersitarc the Icing -term impact of the governmeirt's neiar term firarcincl cecisicirs. A reccnciliaticr from the Gcverr rrentail Funds Balarce Sheet to the Goveirnrrent-wider Steiterreri of Nei Assets anc a reconciliation from the Governmental FLrds Sllaitemeint cif Reveruesi, Expercitures airc Charcesi in FLrd Beilainces tc the Governrrent-wice Statement cif Activities have Leer irclLced it tris report. IN DESCHUTES COUNTY, OREGON MANAGEMENT'S CIISCI,SSION AND ANALYSIS ,I.NE 210, 2C11 Cleschutes Courty reporteic activity in ninety (90f indivicual goveirrmertal curds arc stub -funds curinc the fiscal yeeir eindec June 30, 2011. Inlcrmaiicn is preserled separately in the governmental funcsi Balarcei Sheet and in the covernnnEintal funce StaitEimert of Reverues, ExpEineitures arc Changers it Fund Balairces ibr the General Func ane the Caunty'si rrajor furies (Sheriff's Office, Courty"idei Ueiw Enforcerrent ❑istricl, Rural Law Erforcerrent District, Road and PERS Reserve Funcsi,. ❑ata from all other Governmental fures are corrbined into a sincle, acgnecatec presentaiticn. Incividual daita for each of these nonmajor govern rrentail funds is provicec in thea farm of corrf irirc stateimertsi in the Tiher Suppleimeirtary Inforrraticn" sEictian of chis report arc in the budget to aicival compleirisor schedules. Deschutes County aicoplts an annual buccet for each of its funds gird a bucgeia.ry ccrnparisior statement hast been plroviced for eiacf to cemcinstratei compliance with its annual budget. We Basic Governmerial Func Firancial StatEnrents car defaund on plaigesi 210-216 cfihis replart. Proprietary fures. Desichutes Courty maintaiirs t"c cifferent types of plrapHetary lures. Erterprise fures sire used io nepori the same funcdians as busiresis-typle activities in the coverrirrent-"ice linainciail statements. Deschutes Ccunty users enterprise flunes tc account for its Solic WalstEl, Fair & Expo Center opleraticrs arc RV Pairk. Ar inllerral service furc is air aicccuntirg device usee to accumulatEi and allcicatei costs internally among Descl-utesi County's various functions. Desichutes County uses irierreil sierviice fures to aicccunt for its bolding, aicministratNe, comrrissiicner, finairce, lecal, plersicrnel, information tecil-nolocy and insuneince services. Because these sienvicesi precciminately benefit Governmental ratreir than businessi- iype furctiors, tl-ey have been includec withir covernmertal activities in thea covenrment-wice finairciail statements. Proprietary fLnds finainciail sitaternertsi provice similar, but more cetailec, inforrraition eisl the gavernrreni- wice firancial staterrents. The proplrietary furc finarcial statEimerts provide irformaitior separately for Salic Waste, Fair 8 Expo Center operations arc RV Park. Both Scilid Waste and Fair & Expla Center are cansicerec lo be major funds of Deschutes Ccunty. The internal service fures sire comtinEic irto a sircle, accregalec plresentalion in trEi proprietary funcsi firancial statements. Ircividuail ILnc cata for the internal service fures is plrovicec in the form cif comtiring statements it ilhe "Other SupplEimenteiry Infanrration" sectior of this report arc in 1 he b L dgEit to acl uail ccm plairisicn sick edu lelsl. The Basic Praprietairy FLnesi Finaircial Siaterrents can be fount on pages 27i-29 of this reporl. Ficuciary tuncsi. Ficuciary lures, all of which are agercy funesi, acre usec io account for resources held for the beneilitl of thirc parties. Ficuciary flunds acre rat reflecied in the government-wice financial staflemeinlls hecaiuse the resources of those funds acre ret availaidle to support Deschutes Caunty's own plrocirairrsi. The Fiduciary Funds Staterrenil of AsiSEIS sand Liabilities can be fcurd or pace 21CI of tris report arc tl-e Statement of Chaincles in Assets arc Liabilities or pagEi 21 S. Notes to the flinancial staiiemeintsi. The notes provide ecditicnal inforrraiior that is essertiail to a full urcerstancirc cf the data previdec in the davernmert-wice arc furc finaircial sitateirrents. -nhe rotesi tc the finaircial statemEirts Cain It fCIL nd cin plaices 31-60 cif this reicort. Other information. In acciticn to the basic financial statemenis and aiccompeinying roles, this report eilso plreserts nisi requirec suplplEimertlary informaiticn, the budgEitairy ccrriplarisionsi fcirihe Gererail Furc and n-ajor special revenue funcs. Required supplemeirtary inicrmaiticn begins cin plElge 63. -7- CESCHUTES COUNTY„ OREGON MANAGENEN-PS DIS CUSS ICN AND ANALYSIS JUNE 3C, 201 ' The cambirirc steltElmertE referrec to above in cornecticn with ncn-rriajor goverrn-ental flures and intElnnal slElrviceil(,nds ane presentEld in thE1°Cthen SLpp,len-ertery Informaiior" secticn cflthis rElporl. G overn me ntl-wide) Fin an ciall A na lysils Nei assets, at a Specific pcirt in time, servEl as a usEfll-I ircicialtor of an entity': financial plositicin. In the case cfCeschutes CCLnty, assets exclEled liabilities bN $' S6 millior et Jure 210, 201' . Sixty percent Cf CE1 CHUtEISI Cct-nty's ret assets relpnesElrt its) irvesitrreni it capital assets (leind, infrastructure, builcires arc equiplmlert) lelsisl the relatEc Clutstarcirg debt) issuec to eccluirel tl-osle capital asSlElts. ClEschutEsl Court}{ uses) these cialplital asseils to provice SlElrvices to clitizens, and these net assets are ncit available for fLtLrEI slpendinc. Althouch DE1ECIhU1eIS CCILrty'sl invesitrrert it its capital assElls is rleplcrtEld nest of related deibt, the resourcEls reeked to repay this CElbi rrust be plrovidec flrcim othen sciurcies, as the capital elSISEltsl will not be IiquidatEld to service the dElbt. Ceslcht.tesl CClunily's nE1t assiets restnicted for USEI in its Icing-tE1rm capital prcljElcts anc cebt servicle requirerrElnts total $E rrillicn, nelarly three percent oil thEl ret assets. The IlElmainirg thirty-seven percent, $72 mullion, oil CEISchUtEls Courty'sl nest alssleis maN be usec to meet the Courtly's on -doing abligatlicns to citizens and crElditors. As cliff June 130, 201', Deschutes Cciunty repciris pclSiitivEI balencies in all three catElcories of ret asslElts (capital ESSIElts nElt clfl cebt, restnicielc and urrestrictelc) ilcir the covelrrurrent as a wholE arc for the) governrrentel activities. The ret) asslEts for the business -type activities arae plcsitive fcir capital assess, net of rEllated cebil e nc restriciec for debt sElnviclE1 but negailNe it the unrestricted ciategary. Descliulles Caunty's NetAslsetls Deschutes) Courty's neil assElts incireasec by $4 million ening the fisicial year enaed JurEl 30, 2C ` ' , allowirg fcln the rep:,eymElnt oil lorg-•telnm debit and incirease in operatirc alyd capital reseNEs. CHANGES CUE 110 CCVE RNN ENTAL ACTIVIIVIES • The net assets oilccivernmental activities ircneeselc by $3.9 rriIIion: ci Tax levies) allcwiric fcln the repalyment of $2.E millior in gElneral ciUigeiticln bores. - EI- GovErnmeritaIactivitiEs Eusiness•lypeactivitiEs Tolal 's (111 2010 2(111 20'10 2(111 2010 Pis sets cit hen lhari aalzHal asseds y1 11E,9CC,693 $ '120,483,3Ei $ '11,789,895 $ '19,149,186 $ '13C,69C,588 $ 135,628,573 Capital a;iseds 14CI,8EE,'IaE 'I 39,23E,6'13 56,204,923 58,'11(,844 '191,06'1,029 195,407,459 Total asseils 259,7E E,799 2E9,72C,OC2 67,994,8'18 7-1,3'IE,030 327,751,617 <31,036,032 Narn-acrnerd liakilities 6E,56-1,508 71,399,09 38,319,102 40,865,959 '106,880,6'10 112,2I65,05EI CLmierlliakilities 2'1,098,346 22,133,506 4,'103,133 5,344,712 25,201,479 J7,478,21EI TotE I liabilides 89,659,854 93,532,605 42,422,2135 46,210,671 132,082,089 '129,743,217E Nat assEds ln%eslEIC in capital assets, riEl all iiela4Eic detl 92,525,275 89,584,653 15,7E10,444 23,311,911 118,c05,7119 1,12,896,E E4 Restriciac 3,979,615 3,755,874 1,'191.7E15 1,177,7 a9 5,171,400 4,9.'�,EC3 Unnestriclac 73,592,055 72,E146,E170 111,399,646; E 15,719 70, 191,409 7.,480,5E9 Tcial rel assets $ ' 70,096,945 $ 166,1E17,�97 $ 2E,572I,58Z $ 05,10,:E9 $I 198,6E9,52E1 $ 191,292,7% Deschutes) Courty's neil assElts incireasec by $4 million ening the fisicial year enaed JurEl 30, 2C ` ' , allowirg fcln the rep:,eymElnt oil lorg-•telnm debit and incirease in operatirc alyd capital reseNEs. CHANGES CUE 110 CCVE RNN ENTAL ACTIVIIVIES • The net assets oilccivernmental activities ircneeselc by $3.9 rriIIion: ci Tax levies) allcwiric fcln the repalyment of $2.E millior in gElneral ciUigeiticln bores. - EI- DESCHUTES COUNTY, OREGON MANAGEMENT"S DISCUSSION AND ANALYSIS UI\ E 30, 20'1 o Deschuiesl CC1I-nty 91' slEnial levy proviclEC X1.8 millicln for future operaticlnsl arc capital purc h asies. o Cornrnurity DevelcipmEint Department's ciperating cositsl Exceedec its neverl-es by $1 rTillicir. CHIANGES DUE TC BUSINESS -TYRE ACTIVITIES • Net assets i cif the business)-typE activities! increases by $467,00: C RevEnuEls it the County's solic %alsie erterprise ircreased slightly from the prior year, but rot enclugh to cover operating expenses, resulting it ar ciperating loss cif X129,000 and a decrease it net of aslslets of $9C17,000. Cl The Courty's1 Fair 8 Expcl Cenler had a rElt ciperating Ioslsl of $1.1 millior. for-ciperatircl relvel- I- es in clu c ec $2.9 million of proplElrty taxes lev iElc to rEltire long term c e bt. The nElt assEltsl irCEElasled $1.4 millicln, lci $9.9 million. o ThE County's RVI Rank hec a nEi ciperating loss of $75,000 arc a decrElase in net assets) cif $6,0CIC1. Governmerialaoltvities Business-typeactlivilies Total 2011 2010 2011 11010 2011 2010 Prc c nam revenues: C harc E s for servicEis Operating grartls Eric cordritutic ris C arlilal grartls E ric aoniribulic ris General rE�enues: Property to}Es OlienlaXE3 011-er Total re%EnLEs Exr enses: General gc eemmeni nublia safety County ioacs F ealtl• and welfare EC c nation InterEisi an long -tear dett 8alid waste Fain 81 e)ra aerier Fv parts Total expenses Inarease it nel assEits tefane l ra nsfers llnansfeis C t ar c es in net assets Nei assets, tEicirring Not assets, ericiric $ 34,735,383 31 39, 9'18,17 Cl $ E1,8'l9,798 $ 8,C11 3,555 $ 43,999,161 $ 4.1,931,725 32,195,732 a9,127,92CI 39,271 89,765 32,239,003 29,213,289 789,663 (1,209,437 - 76°,663 9,2(19,437 EICI,79(1,919 6.1,049,5'13 2,505,8E2 2,459,EI1� E13,296,7i1 63,'(191,327 3,1E 1,974 2,9E 9,337 - 3,151,974 2,9E 9,337 98.1,569 1,45(1,594 71,878 '170,817 1,053,,e49 1,821,4'1 •I '133,62.1,220 '137,714,571 •11,436,797 1[1,729,991 144,058,(117 148,444,522 22,54a,890 24,782,169 22,540,89a 24,782,169 '3,944,031 50,(133,277 93,944,(13'1 '0,033,277 '18,600,7(16 14,701,828 '18,600, 708 14,70'1,828 28,828,852 23,831,929 - 28,828,892 23,831,929 979,98a 1,078,709 - 9791,980 1,078,709 3,275,788 3,40'1,99 - 3,279,788 3,401,399 - 7,47,661 7,335,596 T":4-1,661 7,335,99'1 - .,8'19,399 3,71(1,074 3,8'19,399 3,710, (Poe - - 343,898 3221,179 343,898 322,179 128,170,287 117,829,E EP 11,910,958 '1'1,367,849 '139,681,245 '129,197,21 EI 4,9(1,933 15,885,21C14 174,161; (87,898; 4,376,112 19,2147,30EI 1941,385) 212,883 54'1,:IE5 (212,883; 3,9C9,548 2(,098,(87 467,224 (EECI,781' 4,376,77,1 'I9,21,e7,306 166, 1E -097 14EI,089,3'10 29,105,359 25,996,140 191,292,79E1 172,(14 1,450 S 17(1,C99E1,945 $ •199,'187,397 9 29,572,,'83 $ 25,1(19,3'9 $ 15,',669,928 $ 191,292,756 IIS DESCHUTES COUNTY, ORBGC NI MANAGEMENT'S DISCUSSION SISIION ANO ANALYSIS JUNE 30, 2011 Bxr ensesl ar d Rragiiam Revenues - Gamernmental Activities ® E) plerises C Rei emu EIS LL- Gef Eli al Pcblic safely County naads F Eia lth anc gaveu nmen,l wellaira Revenues by %caurce - Goverr menial AativiiieE Prapert tams 44% CREu Imes ;1% EIC Lcialion Irilereisl anc fiscal atlauge:i CN juges Ilor EiEIr\/ices 35% Capilal grants and cionlrit u tiaris 7% CI- Ithei p/1 grairiisi amc ccmu cc utians 21% DESC HUTES CC LINTY, ORIEGC N MANAIGEMBNT'SI DISCUSSION PINI] AINALYSISI JL N E 30, 301 l Smpenses and Rrograrr Revenues - Busirless-type Activities EI,a(lc1 7,0(IC1 EI,OC Cl 9,000 A,OCIC1 3,000 2,000 1,000 0 S011c wasic Rene nue s by Slource - BL siness-ty pe Activities Chargees fcm <_iervioe<. IZ % Fabi and expo centau C11her 21% -11- 0 Expenses 0 Proc ram re) ienues RV Flark OKIEmating granlu ar c ccirilrit uticir a 1% Puopwty 1wes 230N DESCHUTES COUNTY, OREGON NANAGEIVENT'S DISCUSSICNANO ANALYSIS JUNE 30, 21011 F inan sial Ana lysis of th a Cou r ty's F ur da CEISChLtes County users fund accciuntinc to ersure and derronstrate c.cmpliencre with ifinercei-related fecal EEC uire merts. Governmental funds. The fcicus cif CEISChI-tes CountN's coverrmertal funds is to provide irrforrralicn cn rear-fterrr irflcws, outfllcws anc balances of spendaiblei resources. Such information is usetlUl. it asseisisinc Deschutes County's finarciinc reicuineiments. In plariicular, urassigred furd balance may serve as a useiful rreasure cfl a covernmert's net resources available fcin spfernding as of ilf a erc of the fiscal year. As Of u ne 210, 21011, J-71.21 rrillion is the reported corrbir ed er c it g fund b e lance fcin DeschutEls County's governmental funds, a ret incireeise cif 13581,000 trcm June 30, 20' 0. Charcles, amounts and peircentageis, in th e iu nc be lances of the rr ajor governmeintal fu r dS arc of the other c overnmeintail fu nds were: MAJCR • Geinereil Fund: cecreiase cif $312,000, 2% 41 Sheiriif, Countywice Law ErforCElmert District and Rural Law ErflorCEIMelrt District) (ccrmbinec): ircreasei oil 11,08'3,000, 1CI% 41 Road: it cirea ser of 179,000, 2% PERS REISEIrve: incnerarse of $45E,000, 41k CTF ER Nerrrajor special revenues: increase cif $1,2186,CIC10, 5% Norm a,jor debt service: ircireasei oil 1400,000, 2166 Nor rral ce pfital project: cecrease cfl $2,634,OCIO, Ilrom $959,000 to ($1,675,000; Significant Changers it Major Funds Gerelral Fund: As oil June 30, 21011, the flurc balance oil Deschutes CourtN's GerElral Fund wars $14.4 millior. Oil this flunc teilance, $51.5 million is assigred flor specific usei and $4.6 million is urassiigned. One meaisurei cifl thei Geineral Furd's liquicity is the relationship oil thea fund balarnce to the Fund's total expercitureisi. The ifunc bailarc , as of Jure 30, 2011, for the Genenal Furc is EI40/( oil tatel Geinerel Furc Fiscal Year 2011 expeinditurres and 46% cifltctal Geneireil Fund Fiscal Yeari 2011 cicimbineic expenditures ainc tnarr sifters out. Deschutes County's GerEmal Furc balance decreaserc bN 12112,000, 2c/o, during the fiscal yeier errced uner 2E, 2011. Revenues arnd Transfers Ir exceedec currert expenditures by $10.3 rrillion. Theisei net resourceis were it to acquire ar building, ($1.4 millior), trersfler $6.9 millior to various governrrentarl operating tuncs, transfer 1.6 rrillion to enterrprise furd and, cin a cine -tine barsis, iransferr X1.1 million to internal service funds. Sheriff, Countywider Law Enfoncerrert Cistrict and Rural Law Enforcement District: Properly taxes and othen reverues are reperiec in the tvuc taxirg cisitricts and the expenditures are reiported it the Sheriff's Office. Frcperty tax revenues are sufficiert to provice current public Eeifety services arnd to allow ircrErase reserves which are accumulated for fluture capital needs. The func barlarces of each law enforcen-ent district incneiased by over $600,C00. Rc e d: The func balairce oil the Reaic Departmernt increases slightly over the prior year prirrarilN as a result cif maraging rescurcers availabler fonr rraintenarnce off County roads. 12- DESCHUTES COUNTY, OREGON MANAGEMENT'S CISCUSSION AND ANALYSIS JL, E ?ICI, 2011 F E R S Reserve: Eecirrinc it fiscal year 21CI04, tl ei Courty has reisieirvec ai corticir of the operating lures' resiources for possiblEi increases in the cefirec LElrefit plain contritution rates. Ar inci-EiaSE1 it tl-e employer's coririWicr raite, Elfective July 1, 2011, will rEic vire use of $1.8 millicr of iresie reserveis it FY X112. Tre iurc balances of the County's ronmajor spEicial rEiserve funds ircreasied ty ai neli of $1.3 million. CEIneiin special revenue funds haivEi rEiported significari ircrealSEis in fund balarce: Beravicral I-eailtr (1457,CCIO), OHP-CDO ($899,000) Rcac Building & Ecuipmert ($23CI,CIOCI), Sunriver Service Cistrict (1215CI,CICIO) airc Ceschutes Courty 911 County Service Cistrict (1$694,OOCI). Ir each case, this is a rEISO cif rENEinues receiveic it fiscail year 2011 which will Lei usec icr expercitures in futures years. Certain special rEivEinue furesi have reportEic Significairt decreases in flurc balances: ABHA ($6211,000), Community DENEilcplmeri (M2,000) gird Public Lanc Correr PrEiservaticr ($227,OOCI). The recucticrs in fund balarcEis for Loth ABHA acrd PuLlic Uanc CcirrElr resources werEi duel to EixplEinding rEisiourcEisi which had Leen accumulatEic MEir prior yEiars. The rEicuctior cif Commurity Deveilcipmeirt'si fund tallalrCIE1 is due to the ciantiruaticr of tl-6 dciwnturr it thea economiy it CEirtral Oregon. Resicurces cif thrEie caipHeil projEict furca %Eirei used to compllEite the projects. ThEi resourMei rernaining it the relerec capital project fures %Eire treirsflerreic to thEi deft service funds wind another capitail plrcjecls furc. As a result, the ccmbinec total fund balance of thEi capital projectsfures decreased by $2.6 million. Prcprietairy funds. Thei inibirmaticn preisiertec in the proprietary funce statemert is simileir to thaii in the coverrmert-wicEi finarciail statennEints, Lut provices greater cetail. At JurEi 30, 2011, the ret 2ISSEits of the Solic Waste Cepertn-ent were X15,484,000; $17,21215, CIO CI is irvestEic in capital assets, reit of relatec ceti, air increase cif $1,CIE8,OCICI curinc fiscal year 2011 acrd (V 7421,OCICI) of unrestricted net ESSEits, a dEicreaSlEi cif $2,2174,CICIO curing fiscal year 2CI11. This is due to usincl rEiscurcEis to aiccuirEi caipiial assets acrd reducE1 Icrcl term dEibt. The oplEiraiticrs ofl the Sclid Waste CEipartmEint provice the reScurcEis whirr will Le usec in future years for the clOSurEi and pcstclosurEi cask asisociatEic with the larclills. The unrestrictec ret assets cflthEi Rair & Expo Center increasec from $59,000 to $-3133,000. This is primarily due to a transiler cif resources from the GEineral Rund. ThEi Ccunty opEined its RV Park it fiscal yElar 21008. After an initial neeir-capacity usacle curinc Surrmeir 2007, the eifecits cif the recession have regatively impacted thea opEiraticrs; however, if is e)spectEic that wish car tinued focus on marketing eficrts, ire RV Park will be a profitaLle Einterprise. The unrestrictec rei assets at Jure SIO, 21CI11 are $10,CI00. Geineiiaif Fund Bucgetary Hichlights ThEirei %Eirei rc cifferiencEis, other their appropriation transfers, LetwEier thEi GenEirel Rund's origirail Lucgel and the final bucclet. GEineral Furc actual revenuEis werEi $1.21 millicr, 5%, mores thar Eisiimatec. Assumptions used flcr esiiimaitinc rENEiruEis are geirerally conservative. Actual property taxes exceeced thEi LudcEit by 1795,OCICI acrd Clerk's Office Eixceeced Eistimateic rEivEinues Ly nearly $2100,CICIO, aiccciunting for Ell'% cif this variance. ThEi variaince tet%een applrapriatiorsi anc expercitures was $869,000, aplprcximately 6% of approprial icr si. Several u r reilated factors contriL utec to this varier ce, irclucinc (11) a delay in Eixpler ding resou rcEis for operational soft%area far the Cistrict AttarnEiy'S Cfflice and thea usitice Ccu rt ($2125,OCICI), (2) reduction it thEi arrourt actually paid to the Rural Lai% Enfcrcerrert Cistrict ($18E,CIOCI), and (3; loweritheir budcetEic e)<pEircitures it the Clerk's Oifice euetcfevver than LucgEitec elEicticrs ($125,CI00,'. -131- DESCHUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS JL N E 30, 2011 Capital Asset and Debt Adrr it istratior Capital Assets. CEIEChuteE Courty's investment it capital EESEtE fcn its covernmentall and business -type alcltNities as of Jure 30, 2011, was $197,061,000, rElt of aCCLmLleted cEprElciadlicln. The book valLe of the ceplrecialblei alsseifE is 640/r of historical cicst. This investment in capital a1ESE1tE inClluces larc, Luilcires, Elcfuipfrrent and infrastruclture such ais rclads arc bdcices. Adcitioral inforrratior on DEISCIhLteS CC1Lnty'E clalpital assets is inclluded in Note III.( on pekes 43-44 cif this rElport. Llorg-tE1rm ceLt. As of June 30, 2011, CeschutEs Courty's outsfalndirc LOnclEIC ceLt was X92,886,000. Cfl this, $92,10(,000 is Lacked Ly the full faith arc CIIE1Cit of the County and J777,000 is speclial assessment CE1bt fon whiclh the COLnty is liable in thE1 event cff dEfault by the pncperty owners ELb.ject tc the assEssrrent. General CIL ligation Bonds Oregon Local Gov't Pen: iori E Grids Full Faith & Cracii Obligations Snecial a: se:smeril debt wiff governmerdal aerrmilment Total nei a:sels Ga%ErnirrEnatalaati%ities Business -type aati%itiss 2011 2010 20' ' 201101 Tcital 20' 1 X11(I $ 8,733,265 11 11,53'1,,28 $ 13,8189,000 $ '15,E1Cl, 000 11 2 2,618,265. $ 27,141,2481 11,38E,137 12,'136,71' 11 42,3&E,831 4 2,252,E AE 7171E,815 1,040,14 Cl - 1'1,386,'137 12,136,TH 1',v9,169 16,342,324 58,10',000 60,595,000 717E,815 '1,(140,140 $ 63,282,048 1 E8,960,D9 $ 29,604,169 $ 31,952,324 $ 92,EIEIE,217 $ '100,913,099 Ceschuteis Courty's LonCEC CElbt CEICrealsec by $8,027,000 Curlrc thEl OiECell yEar duE to schEICL led CEIbt repalyrrentE. Melody's Irvestons SElnvhces has assignElc al CnElcit reitirc of Aal3 to CeschutEIS CCILnty's Full Faith & Crech otligalticns and a1 crecit rafting clffAa12lto its cereiral obligation Lores. State staltLtes lirrit the arrourt ofi cenerall cblicalticn dEbt a covernrrertal ertity malt' issue tc 2% of its real malnkeit vallue. With real malrket valluE Ct $213.5 Lillicn, the current cebt limitatior for DEIEClhUtEls Courty is $471 million. Me County's clunrertceneral oLlication of X23 rrillicn represertE only 4.8'% oflthis lirrifatior. Adcitiorall infcrrratior on Desch Ltes Ccunty's lore -term CElbt is inCILcee it Ncte III. F. c pfagEiEl 45-48 oflthis rElport. Key Econcmic Factors afnd Budget Intormallion for the Future • The eclonomic slowcown of the real EEI1ate market thrclLghcut the cicurtry has effbctee DEsclhutes Ccurty beginning in ffiEcal year 2007 and cortirLinc throuch fiEclall year 2011. The greatest irrpaclt has Leen tc the Corrmurity DeveloprrElnt CEpartmEnt. Through fiscal year 2001 , reserves were aveilaLlE to absorb the losses. Becinring it fiscal yEar 2101CI and cicrtiruing all least through fiscal yeah 210121, a 1rainEfbr flrcm the General FLnd has Leen required. • An irclrealsEI to the emplCyElr cicrtlriLLtion rates, Elffective JLIy 1, 2011, will increase the Ccunty's expenditunlE fav its refiremEnt plans by 2IE%i, alpplroximatEly $2.9 million. ThE reEourceE in the PERS Reserve Func will LEI availalblE to minimize the impactto County OpfenalllicrE. • 7hE1 Courty's tlaxaHE assessed vailue dEClrealsed flncrr fiscal year 2011 to fiscal yeah 210121 Ly .60/a, fo apfpfroxirrately $17.6 Lillior. -14- DESCHIUTES COUNTY, OREGON MANAGEMENT'S DISCUSSION AND ANALYSIS ..UNE 3C, 2011 Requests for Infcrrration This financial report is desiigned to prcivide a cleneral civeirvie% to those parties irterested it Deschutes Courty's tinairceis. Queistiors corceirrirg any of thei inforrreitior crovidec in this report or requests for aidditioral irfcirmaticn shoulc he addressed to Des&uteis Courty Fireince Decartmert, 13M NW Weill Street, Si-ite 2CO3 Berc, OR 97M. -15- This pagei intentionally left bland. BASIC FINANCIAL STATEMENTS D E SC H U TE S COUNTY, ORBG ON STATEMENT CF NET ASSETS JUNE °C, 201'1 ME nates to the Nnancoe/ stelements are en inlegra Alert of this slalerrerol. -'1 FI- Goverr rr ental Businc:s•Type Activities_ Activities Total ASSETS CLnneni aaseis: Cast- aric cash equivalents $ �4,-191,il88 $ 2,748,234 $ 48,90CI,CI22 Investmerts, at fain %alue; plus acaru ed interest 93,421,857 3,293,762 99,719,319 Taxes ueaeNatle 2,884,289 '183,902 9,0(18,191 AccourIs necei\,atle 3,902,898 488,294 2,391,192 Notes and aariinaais neaeKablE, rel of allowance 4,8E12,637 - 2,882,937 Assessmerls receivable 9:19,(115 - 939,Cl15 Internal balances I 0L a iio; ,I from atI-en fu nds) 1,9il5,029) 3,979,029 - Inventory 888,'106 - 888,106 Frepaic expenses 33,245 1571,292 '190,E371 Total current assets '109,'118,906 10,846,5'13 '119,979,020 Defeinec charges 9,773,'187 943,382 '10,715,589 Capital assEds: Carliial assets rat beirg cepreciaied: Laric '13,472,431 1,893,902 '19,366,333 ConslruciiariinrpiaciEas 71,'I'14,98E1 - 7,114,588 Caqiial assEis nEi of aacLmulakc dEpreciatior: InfnastruciLue 48,724,083 - 48,724,083 Lanc impnovements 2,780,82a 34,407,149 27,187,999 Builcing arc implua�arrienis 57,'178,79(1 26,679,451 83,858,24'1 Equipment anc �Eticles 'I'1,588,39z 3,224,221 '14,809,8'19 halal capital asseis 14a,859,'IC9 96,204,923 197,06'1,039 Taial noncunnenl assets 150,628,293 97,148,305 207,776,598 TetaI a<sets 259,756,799 97,994,818 327,751,617 LIABILITIES CIL rreni liatiliiies: Acaau nis payable and oft- er current liabilities 6,286,496 772,'139 7,358,63E AaaIILEC merest 244,678 114,292 358,970 Lreaunec revenLEs 773,303 395,222 1,168,527 CIL rrent partion of nan-CL rrent liabilities 13,793,869 2,821,47 El 16,915,347 Total a nnerni fiat ilities 21,098,346 4. -1 U3,'l XI 25,201,479 N an -runner 1 liabilities: CamgensatEc IEave 7,994,733 304,882 7,899,615 KEt OF EB atligation 7,953,989 33x,662 7,991,651 Borc s anc nates payable (net of unamariized plemiLms and digCIM rills) 63,750,723 30,422,478 94,'175,20'1 AccnUEC claims payable 3,355,932 - 3,395,932 Accnuec larciill closure and postalosune costs - '10,073,5E8 10,073,558 LEss current partior of non-currerl liatilities (13,793,869) (2,82'1,478) ('19,6'19,347) Total rare-civent fiabililiE3 98,861,508 38,3'19,'102 '109,880,910 Total liabilities EI9,959,854 42,422,23E '132,082,(189 N ET ASISIETSI Invested in aarliial assets, net of nelalEc cebi 92,929,275 25,780,444 '1'18,308,719 laesluicied far: Capital projects 1,E�8,852 - 1,548,652 CEibl sermice 2,430,963 1,19'1,785 3,622,7 8 Ur restuicted 73,592,OE5 (1,399,646) 72,'192,4(19 Total nct assets $ '170,099,949 $ 25,572,583 1 195,669,5281 ME nates to the Nnancoe/ stelements are en inlegra Alert of this slalerrerol. -'1 FI- DESCHUTES COUNTY, OREGON STATEMENT OF ACTIVITIES FOR THE YEAR EI\DEQ JUNE SIG, 2011 711ei r a1Eis Io the fineir.aie l eda emer is ere eir, it ielgrat pelrt of This see Iemer. i. -19- Nat (E x parse) Revenue e n d F oogram Revam es Chs rgus it NO Asserts Raes,Hires and OpuralingCuarIs Car Hal GrErts CHangeslbr and arc Cavemnmertal Busiress-tyfa Aclivities 9xparses Services Cantuitutiars (lartribclicrs Aatl%iiWs Aativities Talal Govannmer to I ClenanalgmennalErnl $ 22,140,89CI $ '11,744,742 $ 1,7(4,9(18 $1 177,215 $ 11,851,391) 91 $ Qz,85z,391) Rubllasatiety 53,944,031 7,134,8'1 El 4,933,3EIa 57'1,915 141,CIO3,94(I) 114 1,(1(13,94(1) Couniynoads 'I8,Ela0,7aE1 'I3,8(18,e89 2,434 '16,5(13 (1,773,28(1) 1',773,280 Heallh and welfare 28,828,89: 1,747,7'16 2a,515,456 QEI,565,72CI) QEI,561,72CI) Educal ion 97 %98(1 97 9,57 4 (4 aE) (4 OEI) Inlenesl anc fiscal changas 3,271,788 (3,271,788) (3,275,788) Total govemmnienlalaclKilies 128,17(1,'87 32,735,363 32,'195,732 765,6EI3 (6(1,473,529) (6(1,473,529) Busir ass type: Solid WaSiEr 7,347,661 E1,665z81 3,24 Cl QE78,93z; (E78,93�) Fair mc Ea HaCemler 3,819,399 1,992,262 36,a3'I 111,791,1QEI; Q1,791,'IOEI) RV Hark 343,898 162,049 (181,849) (181,849) Talal business -type acli%iiies 1'I,E1(1,958 8,8'19,798 39,27'1 (2,651,889) (2,651,889) 7alalDeschulas(launiy $ '139,681,245 $ 43,151,1al $ 32,235,003 91 761,EI63 11EICI,413,529) 12,65'1,889) QE13,125,419) General nevenues: Tames: FnaFerylaxes,leviac kin gemenalFunpaSE1S 33,6113,728 33,6E13,728 Fnapery lams, Imiac kin sheriff SEnh 1aeS 2 3,6EI6,633 2 3,6EI6,633 Fnagaryla>ErS,le%iec kin bancec cebt 3,4110,558 2,5(IE,812 5,9EI6,41a Transient noarr tax 3,'119,974 3,'111,974 Inv estment eannings 98'1,5EI9 1'1,87 6 o53,445 Tuanslans (54'1,385) 5x'1,385 Tcdal general revenues ar d hanEferns E14,383,077 3,119,113 E17,5(12,,19a Change in pert asseis 3,9019,548 4EI7,224 4,376,772 IN ed aSSEds - beginning '1116,187,397 2 5,'1(15,359 191,292,756 Natasseds- ending $ '17a,(196,945 91 25,572,583 $ '195,6119,528 711ei r a1Eis Io the fineir.aie l eda emer is ere eir, it ielgrat pelrt of This see Iemer. i. -19- DESCFUIT®S COUNTY, OREGON GOVERNMENTAL FUNCS BALANCE SHEET JUNE 1301, 2011 ASSETIS Cash and casl- eqLivaleriis Inveenmants, ai Iain �jalua; plu:i aacmed irtlane:n Tlaxes neaeivable Accounts neaeivable Notes ar d aantracis receivatlei Assessmerits recei\,at le I r ventorYl Du a from other fL nc s llaial assets LIABILITIES ANC FIL NC BALANCES L iabilif les: Accaunts payat le Due to ashen fL nds Depasiis Deferred rEivenue L neannec ne%anue Tlaial list ilities FIS nc t alar aes: Nonsperic able Restrictec Commilled Alssic ned L nassigrec Total lc r d balar cies Tlaial liabilities arc lurid Lalances Ganar I Fu nc Sherifil $ 5,604,685 9 3,11,019E 9,98.1,854 49,921 1,656,575 - 370,973 Z OC 3,963,212 $ 21,776,E199 1 27E,c'97 Cou ntywide Law F u ral Law Enforcerriant Elnforaemerit Elistniet Di: triat $ 2,963,-110 1 1,7" 8,613 3,:56,940 2,08EI,E:8 1,180,84'1 991,E 90 38,067 2" 5,605 600,(100 $ EI,cz0,158 1 4,653,306 $ 934,200 $ 27,1,397 $ 324 $ 129,932 - 88,823 5,«5,817 075,8EI8 539,270 413,857 - 7,672,039 279,397 1,07E1,113 539,2701 7,26L,04EI 4,1'1:,0 EI 9,481,113 - - - z ,633,7E 7 - z,'10Z,870 - 7,264,046 4,113,038 $ 21,77EI,899 $ 375,397 91 8,340,''5El $ 4,652,30EI 71he r odes ilo the fir � ncia,l matamenta are � n intogr� i psrt of this sty temeint. Continued -20- DIESCHUTES COUNTY, OREGON PSSETIS Cash and cash equNaleris IriveamErit:, at fairvalue; plu: aacnLec irlerea Ta) as receN at le Accounts oeceNatle Notes air d cc r hacto rieceivatle Assessmer is rec E ivat le Ir%entaryl Due from oft erfures Tlctal assets L IABILIMESI AND FUND BPLP N CIES L iabililies: Aac c c rills payable Due la olheri k ric s Depc sits Deferred ra%Enue Unearnec revenle Tlolal liat ililies F L rid t aIan ces: Nonsperic able Res'I i icded Committed Assigned Unassignec Total uric balances Tatal liabilities anc fc nd balances COVERNMENTAL FUNDS EALANCE SHEET UNE 30, 2C • Tt a notal ro ihe fir eincia, sraterr a nts are an inteignai Alart of this stalement. -2I'1- Other T ota l PHRS1 Goverr oriental GavE rnrrE ntaI Road Resenie Funds Funcs 91 1I,H0,1_16 $ 5,882,580 91 'IEI,322,EI919 $ 34,537,94E 2,491,2x0 7,059,782 'IE11,591,915 41,883,830 - - 1,4E0,323 4,884,289 415,920 - 2,389,7E6 3,650,93'1 - 9'19,425 4,882,637 - 939,0.15 939,015 888,1 aEl - - 888,106 '116,203 - 776,203 11 E1,813,115 $ 12,942,362 11 38,583,6E3 $ 92,442,960 91 '1,562,483 $ - $ 2,979,0118 91 5,153,9182 3,9'18,87E 4,E48,408 '15,294 103,917 - 2,875,'162 9,935,917 9z - 297,958 171,909 '1,562,571 - 10,086,348 21,313,133 888,1 OE - 888,106 3,419,492 - 23,893,753 38,E 90,327 - '12,5142,362 576,390 '13,1'18,3,1 2 7,250,746 '1E,131,819 (3,223,574) 1,4x0,'183 4,307,598 'I2,942,3E2 28,497,315 7'1,239,221 $ 5,872,175 $ 'I3,9z3,382 $ 38,183,663 11 92,443,9E0 Tt a notal ro ihe fir eincia, sraterr a nts are an inteignai Alart of this stalement. -2I'1- Wis page irientionally lefh blank, DESCHUTES COUNTY;, OREGON RECCNCIUTATION CF THE GCVERNNENTAL FUNDS BALANCE 81FIEET 10 THIE ST.ATEMENII CF N ET.ASSETS JUNEI 30, 2C 11 Toial func balances for goveinrnental ft.ncs $ 71,229,227 Total nal assets reported fon gaverrirrienial aativiiies in the siaiemeri9 of net assets is c ifferent k eicause: Capital assess used in governmental activities are not financial resources, and tr erelore, are riot neporied in the fund:. Those asseis consisi of. Land '13,472,4 3'1 Construciion in progress 7,114,588 InfrastruCk rE1, net of $38,165,869 acct. mL lased depreciation 48,724,083 Land irr provemerits, net of $1,6401,9216 acct. rr ulated depneciaiion 2,740,20E Buildings and improvements, net of $1'17,722,236 accumulaiEd depreciation 57,178,7901 Egt.ipmeni and ver icles, net of $19,4E3,335 accurrLlated depreciation 1'1,348,63E Tctal capital assets '140,578,734 Deferred charges are not firianaial resources and therefone are not reporiec in the funds: ❑eferred p er slon expE nse 8,267,883 Fttepaic expeinses and c eferred debt issuance costs 1,532,80CI Internal SE rvice fc nds are used by tF E County to charge the cost of inst. ranae, bt. iic incl servtices, administrative serviaes, finance, legal, personnel anc information iechrtology to individt. al ft. nds. Tr a assets and liabilities of the internal service func s are included in governmental activities in the staterrent of net assess. Iniernal service fund nei EEsets are: 1E,352,980 Some of the County's receivables will be collected afiei year-end, but ate riot available soon Erough to pEy fon the aurreri period's e�pendiit.res and, therelorEi, ate tegoHed as deferrec revenues in the funds. 9,935,917 Long -tenni liabilities applicable to the C ounty's go%emmental activities are not dt e anc p ayable in the CIL rrent period, and acaatdingly, WE riot reported as func liabilities. Interest en long-terrri c ebt is riot accrued in governmental funds, bpi rather is rEicogniaed as an experidliunewhen die. All liabilities, cuiteni and non-cutttent, are reported in the staterrent of riet asserts. Balances at Jt. ne 30, 2011, are: Accrued irderEst on c ebi il244,678' Accrued inieirEston intedurc loan (1102,E2E; Eoncs and n0iE9 payable (163,422,048) Net CIFE9 obligation (16,921,C16E) Compensated leave (10,781,305' Lnarrorlized prerriiurr ar d discount on toncs (32E,E74) Long-term liat ilitiEis (77,453,093) Total net assets of governmental aciivities g '170,096,945 The ncdea to the firer ded sllataments ere an intee�rel peri of this statemeirt. -213- DESCHUTES COUNTY, OREGON C OVE RN MENTAL FUN DS . STATEMENT CF REVENUES, EXPENDITURES AND CHANCES IN FIND BALANCES FOR -T HE YEAR ENC EC JUNE 310, 20111 F EV E N LIES Taxes -- Properly Taxes - OR en Licerses arid permits Aires, iodeitunes and penalties Special assessments Invesirnent eannirlgs Rants Intergovenr rnier tal Cl-anges for services Contribc lions and c orations Loan rep ayments Cther Toial revenues E�FENE FrLRES Cunrent: Ger enE I govenr mens PIS blic safety Cour t� roads Heal# and welfane Education Debi sen,iice: Pnir cipal payment; Intene;tl 1 rustea fees Capiial oi.ilay 7aial experditures Excess (deficiency] of revenues over eixpenc itunes CTFER HINANCINGI SIC LRCESI INSEE; Tnansfeuis in Tnansfens out Lcans Tctal atf ein firlancinc seunces and uses Natcfargei in func kalances Fur d k alances -. k ec inr ing Fur d balances - eincing Cc u nty%ide Law Rural Uaw Enic rcemenii Enic rcement General Fund Sheriff $ 22,009,005 91 - 1 15,732,399 11 7,9019,455 36,450 - - 561,660 - 261,369 148,924 328,903 - 58,047 28,088 529,161 - 2,500 - 3,783,334 29,404,439 2,449,274 3,840,271 2,C55,947 - 194,751 31,530 '15,298 200 '12,250 276, 9C 7 - - - 13,E 89,321 - - E,177,532 28,231,036 18,04E,E15 1.1,357,923 26E,823 - - 18,479 - - 2,0'14,E12 1,181,3E2 - - 22,065,667 29,412,398 '18,046,515 11,357,923 7,538,854 (7, 9E 9) 642,025 648,927 776,617 - - (18,627,1E3; (12CC,CICC; - - (7,850,536) (2CC,a0C) - (131.1,682; (207,959) 642,025 648,927 14,416,E52 207,959 6,622,021 3,464,109 $ 14,104,870 91 - $ 7,264,046 11 4,113,C36 The natea to the f7 anda, ,dailemE rds are an 'ntegral pari of Allis statement. -24- Conti r uad DESCHUTES COUNTY, OREGON GCVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUNS BALANCES FOR THE YEAR EN DED UNE 3C, 21C11 REVENUES Tai es - Property Ta>es - Other Licenses and permiis Fires, forfeitures erid penalties Special assessments Investmeni earnings Rents Intengove rnme ntal Cr angles fon se rvice s Cc ntrit utions anc donations Loar nepayrrenis Othen Total reve nL els EXRENEIITL RES Clu rre nt: Ge ne ral gove rnment FL blic safely Coy my mads F ealth and %elfane Ec ucaiior Oeti service: Pnincipal payments I me nest Trustee fees Capital outlay Total ea pe nditures E) cess (defic ier cy; of reve nues oven e> per disc res OT F ER FIS AN CIhG SOURCES (USES; Tnansfens in Tnansfens out Loans Total othe r financing soy rces and USES Net change it fund t alances FL nc balances - beginning FL nc balarces - eiriding Other G cvernmiental Road RE RS Reserve FundE Total Governmental r..�� $ - $ - $ 15,0'Ic,270 $ 60,654,'139 - - 3,151,974 3,'151,974 1,155 - 661,537 689,1221 - - 62K,668 1,596,621 - 193,605 '193,605 2.1,740 85,898 31.1,896 8 4,5721 - '1,21219,613 1,761,2174 121,2143,8z 21 - 3C,605,859 82,326,7'19 1,927,574 979,588 121,306,4121 17,515,8029 2,4;4 - 18,594 48,776 - - 64,789 341,676 - - 61,'100 1'15,288 '14,21'16,745 1,C65,486 64,21421,957 '169,221E,578 - 850 9,C214,150 23,612,32'1 - - '14,346,458 78,159,264 14,137,868 - 2,5'11,123 '16,648,99.1 - - 31,459,754 31,725,577 - - 979,980 979,98C - - 5,678,7218 5,678,738 - - 3,13E,4861 3,'157,9614 - 3,318 3,218 9.1,18C 4,E 58,388 8,245,422 14,2219,048 850 721,1C-1,284 167,2113,685 (121,303) 1,0El4,E3E (7,858,2187) 2,C 15,893 4E 1,740 - (40C,000) (610,OCO) 91,740 (610,000) 11,045,459 (4,174,973) 40,000 6,91C,486 121,313,816 114,0'12,126• 40,OOC (1,658,31C) 79,437 454,836 (947,801) 357,583 4,228,161 '12,487,726 29,445,1'16 70,87'1,644 $ 2,307,598 $ 19,942,362 $ 28,497,3'15 $ 71,2129,227 The nodes to the financial stederrents ere en integral perl cfthis steSemi ent. -25- CESCHUTES COUNTY, OREGON RECONCILIATICN OF THE STATEMENT CF REVENUES, EXPENDITURES ANCI CHANGES IN FUND BALANCES CF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FCR TI -E YEAR ENDED,U1 E 30, 2C11 Net change in fL nd k aIances -total govetirin erial fu rids Financial resoc rtes pievided that are net ieve noes Rei: ayrr erilE from borroweris (1565,174' F roceeds from debt issuance (4C,C CCI) Financial resources used tY at are nct ex pensesi $ 357,583 (I6C5,z 74 Loa ns rr ade 52,210 FepayrrenlE or lorg-tenrr debt 5,728,7217 Acc uieition of capital asEafE 8,873,E68 Bond iEEuarce coElE 657 14,E,r 5,2162 DonafionE L. ed fon Acc uiEifion of Capital assefE 193,749 Ctheiradlustrrients: rcn-cash expenses anc changes in accrualsi and deiferralsi Depreciatic n expenE e 117,375,917) Arniorlizafion oil deferred per;iion cosi 1486,346' Arnorlizafion oil daferned refundir g cosi Q1217,851' Arrortization of bcnd insuance cost (79,2ET Amortization of be nd premie rn / (discounl;, net 55,818 Elool' value of capital assets sold, refired ortransfelmad 192,1C0' Ir crease in irIerest receivable 49,C69 Decrease in prepaid e>Kerses 1213; C ecwase in interest payable 17,56CI Increase in irferfund interest payable i1216,999; Increase in daferreic property taxes 136,791 Increase in compersatec leia�e and retiree I•ealth insurance (2,015,485) (9,944,750; Irlernal ser� icei funds (726,822) Tcital Adjusiments - yaw erdec une 30, 2011 3,551,965 Cl- aric ei it r et assess of goverr rr ental activities - year er delC June 30, 2011 1 3,909,548 Wle nak s tlo ilhe 111nanciad ste Oen ents are an it legia,l fjE d of til is spate mend. -216- DESCHIUTES COUNTY, OREGON ASSETS Current assess: Call- and cash ecLKalenis Irnesimenis, plus accred inseresl P ccount s neceivat le Taxes recaKatle LuefrcmcIher funcs Pier aic e> r arise: Toial CL rnent a: sE1s I\ ancL nnenl asset:: Clar Hal a: sets: Clarital assets rat teing cerrEciatEic: Land Clapital as: els nE1 a1 acaLn ulaisc c eprecialion: Lan( tmpnoverranis BL ilc ings and imr nay aments Eq it ment and e E hicles Total car Hal assets Other - Ceferned flnanairi5 coals Tatal nanaurrant assets T atal as: els LIABIL 11 IES C lu rranl liabilities: Pocounls r ay at le PaCRac interest Lnearriec mErLes CIL rent portian of non-currE r1 liabilities Total a rent fiat ilities N ancL nnenl li at iliiies: Clampensaled lea%e Nei CIPEB obligation Bonds aric notes rayable Anel ofunamarWac premie ms and c iscaunls; ACCALed claims rayatlE Acenued landfill closure anc poslclosL ne acsts Less CL anent portion of nan-current liat ilities halal nanrnnrerl liatilities Total liatililies NET PSSIEIS Imas1ec in car iial assets, r e1 of related cat i Restricted Ilan c at 1 service Unrestricted Total net assets PROPRIETARY FUNDS STATEMENT CF NET ASSETS JUNE 3C, 2011 1,76'1,217 Enterprise Funcs - 1,893,9(12 - Fair & Exrlo EI,178.4RI Internal Solic Waste Center RV Park Total Service FLnds 11 2,'111,'133 $ 961,875 $I 9,22 El 91 2,148,234 11 5,613,835 2,602,37'1 98'1,518 9,873 3,353,762 1'1,1137,727 462,463 2f ,831 - 4 £18,294 2,1,967 - '183,902 '183,902 46,0£19 3,S7f,029 - 3,579,029 - - 'I, 7,292 1f7,292 4,749 9,210,996 1,6'16,41£ 15,095 '10,£46,513 21,4aE1,282 1,76'1,217 '132,08, - 1,893,9(12 - 19,839,£31 EI,178.4RI 2,388,820 24,407,1 5 40,614 51,029,201 10,805,434 844,756 2E1,679,4,1 - 2,842,450 378,(1'1'1 3,920 3,224,421 236,75£1 25,472,755 23,494,628 3,237,256 f0,204,523 277,312 225,62:: E i 1,610 46,0£19 943,382 - 29,651EI,422 24,108,298 3,283,EEl9 f7,148,30f 277,312 38R19,41a 25,-o E12,716 3,302,EIE4 61,994,8'18 2'1,685,694 7(17,'149 ,'1,72'1 13,265 173,139 42£1,557 422,470 63,334 E1,48E 114,292 - - 36'1,304 33,920 3EE,224 1,394 ,97,829 2,0E0,98E 142,661 2,82'1,478 1,809,413 1,347,448 2,E57,347 '158,338 4,103,133 2,239,804 '146,807 '158,2 7 E - 304,E £ 2 £'13,428 208,996 '129,1(1EI 337,EIE12 732,923 12,247,3512 11,509,E195 2,667,187 3(1,424 -1 El - - 3,3E, ,932 1 C1,073,f f 8 - 1(1,073,9f 8 - (597,825) (2,OE0.E88) ('142,661) (2,821,418) (1,805,413) 22,078,2,4 13,716,292 '2,524,926 38,319,-1a22 3,096,El7(1 223,425,132 16,273,635 2,722,804 42,422,23E ,,332,074 '17,225,407 7,9£4,728 ,70,3a5 25,18(1,444 277,372 1,151,785 '1,151,785 ('1,741,72.1) 332,564 9,911'1 ('1,355,646) '16,075,60£ yl '15,4&,686 $ 9,,05,077 $ 979,820 gl 25,E72,583 $ '16,3,2,980 Tile notes to Me line niaia.l sea lemants are e r integr,1 pan of Ahis siz ilemenul. -27- DESCHUTES COUNW, GREGON PRCPRIETARY FUNDI STATEMENT OF REVENUES, EXFIENSES AND CHANGES IN NETASSETE FCR THE YEAR ENDED JUNE 3C, 2ICI I OPERATINC RE\jENUEEI C Y E nc es ilor services Miscellaneous TateI arlereting raeenues C PERAITING EXPENSES Pers am al N E lenials Eric services L ar dfill aios t nelpos iCloSL ne aE ne aas Is Depreaie sic r TWEI openatiric, expenses C Fienaiirig ince me (lass) NONOPEIRATINC RE NEN UES (EXPENSES) GrE nis Pnopenyiaxes Invesimenl earnings Bond ISE Lanue accts Inleilesl expense Lass cn sale all aarlilal Essels TotEI rlcrlcrlenaling revenues Qexrlenses) Iriacme illcss) takne ccrdribui!or s and Inansfens Tnansfens in T nansfens aL 1 C 1- aru a in net assess Tote I net assess - teginninE TotEI net assess - ending TV e r atEis .10 tlhEi fin ar cia,l stWEimEir t: Ere � r ,integla,lpan of this ate dEimar d. G -28 - Enterpri: e Fc nds Fain & Expa Irtenral Stolid Waste. Center RV F. ark Total Service F t nds 91 8,613,395 $ 1,9921,262 $ 1CIO, 049 $ 8,767,7a6 41 24,536,941 52,092 - - 52,x92 8,66,9,4EI7 1,9921,262 182,049 8,819,798 24,536,941 '1,672,CIEIEI 1,047,e27 - 2,719,493 7,471,398 2,682,044 1,253,21721 '107,e09 e,C142,725 19,197,481 710,E 19 - - 71(1,519 1,730,aaa 754,2179 129,1211 21,613,700 99,314 6,794,U9 3,054,97 E1 236,9130 1[1,080,437 26,7EIEI,'19'1 (1219,442) ('1,062,718) (74,4 81) (1,28E1,639) (2,331,250) 3,240 36,03'1 - 39,22111 '184,113 - 2,E (IE ,852 2,505,8E 2 - 64,122 7,552 202 7'1,87 EI 143,390 ill 2,334' 111321,189; 3,178) (147,7a'I) - (15'18,288; i1E1321,232; Ili a4,'190; (11,254,7'10) - (22,110) - - (22,110) - (485,370) 1,78"014 ('107,166) 1,192,478 327,911[13 (1614, Ell 21, 722,298 11'181,647; (-2,'161; il'1,903,747; - 657,7£21 '175,333 833,125 1,156,925 (291,74 a) - (291,740) - (9(IE1,5,92) 1,380,090 (6,314) 487,224 (718,822) '16,3f1[1,288 8,128,987 NE,'134 2,9,10,9,W 17,099,802 $ 15,483,686 $ 9,,9 (19,077 $ 9179,820 $ 25,572,flIEK $ 16,3,921,980 TV e r atEis .10 tlhEi fin ar cia,l stWEimEir t: Ere � r ,integla,lpan of this ate dEimar d. G -28 - DESCHUTES CCUNTY, OREGON PRCPRIE-nARY FUNDS STATEMENT OF CASH FUC"IS FOR THE YEAR ENDED JUNE 3C, 2011 CASH FLOWS FFCIN INV9:ITIl` C ACTIVITIES EEIE (FlLrchasE)afimEslmends Irite rE Si Nei cash pro%icec jusec; ty invesling aalhilies NEI incneaEa Iceanease; in oast anc clash EquivelEnts Balances - beginning of year BalanoEs - eric of yeE r Recurciliaiian of opanatirg incomE (Ilass) to nEt cash pnovicadjusedl byapamiingEcINities; Clperaling income ([OSE; Acju stments io necancile operating inc ame Qloss; is net ce sh provicad fused; by oFera ting aciivitias: DepneciE tion e> p erose Change it asucis anc liabilities REiaeivatlEs, riel Rnepaic erpersea Aaciaunls payables End other IiEbiliiies Nei cash Fioviced (lusEc) by aperEtinc adiviliEs IN CINCASH INS ESTING ACTIVITIES: Cl- angel in fair v alue of it vestmenis 2,140,3121 Solid Waste FEir&Elxpo 1,95E,5E7 1,127,C61 Interval 8,624 Furic Center Fund RIV Pai k Tot.I SE rviae F c rids CASE FLOWS FRCN OPORATING ACTIVITIES 21,031,9210 1,336,501 11,26i1,33E) 2'18,717 (6,2( 4) ReaeiFtstam ausiomers $ 6,67f1,3<18 $ •1,:217,370 $ 147,329 SI f,753,027 91 214,332,423 PaymenislaEnFllayeEs 11,62E,788) (E78,9ea) - 12,609,7218) t17,2135,712; Faymenls[asuppliens (2,653,237) (1,219f1,531) (902,1!E) (1,013,9214) (19,186,133) l\ el sash provicec jusec; by oFEnaling ackKilieE 2,39f1,3a3 (3.10'1(1.1) 45,173 21,133,315 (21,2189,4221) CASH FLCIV\S FROM NONCAFITAL FLANGING ACTIVITIES 2,E13,70a 99,314 '13,419 13,131; F noperty tare; - 2,EaEv 12 - 21,! CIE, 9-12 - GrEME 3,2140 3E,03.1 (9,4E3) 39,2171 21E3,171 InterfLnd loan made (!21,21'10' $ 45,'1i:l 1 21,1133,319 (:21,211(1; 'I Eh, 11:1 Iniark nd loan renEyrr E nts 200,(100 11 11,574) acia,aaa - InlErf.rdtnaniEiensin s 121C 651,7 E2 IiE,.133 E133,129 I,'IlE,921E In1E rfL nd I nanE fE ns ou 1 (21E 1,7 40) (21P1,714(l) NetcEsh pllavidEc 1caEdj by rlancEpKElfine ncinc acliviflEs (ya,A'10) 3,203;335 '11E,333 3,237,E58 'l,3-1,C13E CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisiffananc canslruckianafcEpitalaEEets (j4,1E3,879; - (14,7E3,879) 1119,396) Princinal paic on capital dett (1445,98E; (1, 1821,831; (137,3'13; (12,366,130) ImlerEsi laic an aapiial cebi (9214,C7E) (7(3,781) (104,996) (1,332,4!6) Nei sash pnovicEd Ilused; Ey capilal anc rElelEc fine ncingaalivitiE5 (5,133,944) (21,eEI6,613) (2141,909) (8,462,4E5) (1'19,396) CASH FLOWS FFCIN INV9:ITIl` C ACTIVITIES EEIE (FlLrchasE)afimEslmends Irite rE Si Nei cash pro%icec jusec; ty invesling aalhilies NEI incneaEa Iceanease; in oast anc clash EquivelEnts Balances - beginning of year BalanoEs - eric of yeE r Recurciliaiian of opanatirg incomE (Ilass) to nEt cash pnovicadjusedl byapamiingEcINities; Clperaling income ([OSE; Acju stments io necancile operating inc ame Qloss; is net ce sh provicad fused; by oFera ting aciivitias: DepneciE tion e> p erose Change it asucis anc liabilities REiaeivatlEs, riel Rnepaic erpersea Aaciaunls payables End other IiEbiliiies Nei cash Fioviced (lusEc) by aperEtinc adiviliEs IN CINCASH INS ESTING ACTIVITIES: Cl- angel in fair v alue of it vestmenis 2,140,3121 (196,529) '12,81 1,95E,5E7 1,127,C61 72,314 8,624 3f! f 1,f123 2109,440 2,2 '12,621E 87,9C E) '13,199 21,031,9210 1,336,501 11,26i1,33E) 2'18,717 (6,2( 4) (1,013,212,' 46f,721 3,43Z,f-8 349,198 11,43C 3,8C1,446 9,•14!,118 81 21,11'1,133 $ 567,f19 91 9,221E $ 21,748,213! $ 9,613,83E 11 (1,19,442; 1 11,0E2,7'IE; $ (74,48'11 31 (1.1,2166,639) $ 12,239,21921) •1,730,30(1 1!4,2179 1219,'12'1 2,E13,70a 99,314 '13,419 13,131; 9,6E2 12109,914; - 217,203 2i,2C3 14,149; 784,02E (215,111(1) (9,4E3) 74E,421EI 21E3,171 $ 2,398,3(13 g1 (3110,1C *0 $ 45,'1i:l 1 21,1133,319 9 13,C189,4221; 11 11,574) $ 23C 9 ('I a) $ tj'l,3E4; s 121C Ti e nafesl to ilhe frnancual alatlemanis are an inilegral glart of tf is sllatementl. -2 �I- DESCHUTES COUNTY;, OREGCN FIDUCIARY FUNDS STATEMENT OF FIDUCIARY ASISiETSI AND LIAEILITIEE JUNE 3C, 21C11 ASSETS Cash and cash equivalents Investments, sit ieir value; plusi accrued interesit Acciounts rEaEivakle T cital assE is LIABIUITIE` Acaourts peiyatjle Due to otr er clovern mE ntE. E ue to otr eflsi Total link ilitiE E NET AE S ETIS The nailes to tt e finarcibi Watarrarids ate an inlegtal flan of this stlaterr ent. 3C- El, 1721,'1318 EI,C 9 E1,4 E�o 1215,-/144 11,39 EI,31421 21C,6211 1,459,1613 9,9161,5481 11.396.3142 DESCHUITES CCUNTY;, CREGON NOTES TC FINANCIAL STATEMENTS JUNE 30, 2011 I - SUN/INARY OF SIGI\IIFICANTACCCUNTING POLICIES A. Reiporling Entity Deschutes County is a rruricipal ccriporaticr governed by thneie Ccr,missionersi, elEcted at -lance. The aiccomplanyirgl financial staterrerts prEEEirt the activities cfl CeECHutEIE Courty (thea Ccunty), and its nine (�) component units, EintitiEs flon which thEi County is ccrsiderEc 110 Le fireincially aicccuntablE. BlendEid ccrrperent urits, although legally sEipanatEi Emtitiesi, are, in sutstancie, part of thEi Courty's cpEmiations. Following is a briiEifl dEiscnipltion cif Each Herclec complcneri uniil irclucEid within the reporting entity. The Ceschutes Ccunily Board Of Cor.nty Ccmmissicnersi is the covenrirg body itin each ccrrponent unii and financial aicccuntatility floneach componeril urit is the resporsibiliily, cflilhEi Ccunty. Ccuntywice Law Erforcernert Cistrictl (District! #1) - The Cistrict contracts with CeSCIHLileS County fori law erforicerrert servic E tlhat arEi provideic to all courtly residents. Rurial Law Enforcien-Einil District (Distlricil 421) - The Cistnict cortlraicds with Cesichutes County fora Patrol services it ihosie portionsi'oil Deschutes Courty nctl SElrviciec by ciily or special cisitrict law enfcrcierent c epairl m ents. Descrutes Ccunty S11 Services Disilrict - Cperates the Courty 9-1-1 call cEintEir. Deschutes Ccunty Extension arc 4-H ServicEi District - Furnishes support sllaff arc a prccram coordinator for Crecon State Lriverisitly Extersicr SEirvicEi. Surriver ServicEi Dislrict— FricviclEis police Bird firEl servicEIs to Sunriverl, Cregon. Black Bette Ranch SEirvicEi District- Frcvideis plolice services to Black Butte Ranch, Cregon. Berd Library Ccunty Service Disilriictl, REicmcrd Library Courty SEirvice Cisilnicil, Surniver Libriany Courtly SerVICIEI Cistricil - Each librlaDl courtly service c isilrict was established for thEi purpcsE1 of ccrsiriuctirg a library anc repaying the gEinerial obligation bonds issuec to finance the cast oil corstructicr. The cicrT pcnenil units, described abcvEi, havE1 bEen incluced it thEise llinaircial slaten-Eints. Corriperent units' irCNicual auditec firanciial stalleirrrertls are also issued and are available in ilhe CEischutles County Finance Departmertl. Them are oilhEir districts within the Courlly thafl have not Leer includEid as cicn-poreintl units cif ilf e County. THEi Boaric Of Cor.ntly CcrrmissiionEirs appoints thEi Loam of special roac cistriclsi wind vEictcr cistricts; However, the Counily, Ccmmissicn does not exercise any adn-irisilnative or flirancial ccrtrcl. ThesE1 cistnicts Ere autoncirrcus Cregon municipal corporations anc wire rot corsideirec ccmpcnenil uriis of DeEchutes Cou n ily. E. Government -wide and furd financial siiaierrerisi ThEi coverinrnEirt-wicEi flirancial statEimertls, ccrsisting oil the StatEimEint of Wit AssElsi anc flhE StlatEimEirt cif ActivitliEis, reperi irforrration or all nor -fiduciary activities cflilhe Courtly and ifs compcneni units. The elffect cif irterfurc acti0ly has LEien nen-ovEic from thesEi slatemEintls, except where necessary to accounil for the cosil cif a program. GovennmEintlal aictivitlies, which are suppertec normally by taxes and intergcverrmerial reverues, are reportEc sepairaitely friom business-lypEi activities, which rely to a siicnificartl extent cin fees anc charges for siupperi. -31- DESCHUTES COUNTY, OREGON NOTES TC FINANCIAL STATEMENTS JUNE 30, 2011 The StatemErt' cif Acitivities remonstrates the degree to which the cirecit expenses cf a given furcticn on segmE r tl e rei offset by program revEin u es. L1lireot exper seas are those that ere plea rly is entifie ble with a specific furction cr EEgmert. Program reiveirues incluce: 1) cheirges to custlorrers or applioartls who purchase, use or dirEicily Lenefitlfrcm goocs, services or privileges provider Ly a river functlior or segmEirt and 21) grartls ane ccrtlributions that area restricted to mEietlircl the operational or capital requirEimentls of a particular functior cr segmEint. Taxes arc cither items not properly ircludec amorg prcgrem revenues are reporter irsteac as geireral reivenuesi. SEpareite firancial riatementsi are proviced for governmentail funds, prcpriEitary funds and fiduciary fures. Ficuciary funds area excluced from the government -wide finarcial statements. Major indivicual gover-mertal arc eriEirpriise funds are repcidEid as sEparatle columns in the Turd financial statementsi. C. Meiasuremenil tocusi, hasisi cf acciountird and financial allaIeimeinll presentation The government -wide financial sitafEimerts are reporter usirg the ecoricmic resources mEesuverrErt focus arc the sccrua, basis of accounting, as are the proprietary furd and fiduciary furd firancial statements. Revenues are rEccrced when earred arc Eixpensesi are recorded when a liability is incurmiec, regardless of the tirrircl cif reletec cash flows. Property taxesi are reccigrized it the year foriwhich they arEi levied. Grants and similar items are recogrized ais revenuei if all eligibility requirements impcsiec by the pncvider have been met. GcvErnrrentel fund financial sitatemenisi are reperied using the current financial resources rreasurerre nt focus and the mcdYled accrual bGs,is cf accourtfrg. Revenues are recogni2eic asi siccn asi they arae beth measurable and aveilablei. Reverues arae ccrsicered to be available wher they are cclleciible within the fiscal }ear on soon Enough thereafter to pay liabilities of WE currert fiscal year. Far, this purpose, the County considers revenuEis to LEi available if they are collectec within EO days of the erc of the fisclal year. ExpercHure-criver grants are recorded as rievenuE1 when the qualifying expencitures have been ircurriec arc all other grant requirements haivEi beeir melt. Elxpenditures ane generally recorded whEn a liability is incurried, asi under accrnual accounting. However, debt servicEi, corrpersetled absEinces, cerlair post- emplcyrrert berefitsi, claims arc judcrrerts expencitures area recondEid at tlhe tine such payrnEnt isi due. Property taxes, transient room taxes, licerses and irtlerest essociated with the curirEirt fiscal year are all ccnsicerEid tci be susiceptible to accrual and so have Leer reccignized asi reverues of the currEnt fiscal year. Crly the portion cf special assessin-ientsi receivable cue Wthir the current 11iscal yeah is ccrsicered to be suscEiptible to accrual as revenue of the currert fiscal year. All ether rEvenuE1 itEims are considered to Le measuriable and available orly when cash is receiver by the Cciunty. Ficuciary funds, which are all ageircy funcs, ane reported usirg the accrual basis ofiscccunitirc. The accourts of the County are org2ini2Eic cr a iurc basis. A fund is ar indEipEndEirt! fiscal enc acccuntinc ertity with a self-Lelancircl set of accounts recorcird asisets, liabilities, revenues and expencitures. The Courty also mainteirsi certain adcitioral sub -funds for its owr sipEicific managerrent reecs. These siub- funcs are corsolicateic into the appropriiete fund foritinancial statemert purposes as is reciuined Ly geinerally accepter accou ntling principles. MAJOR FUN DIS CoverrmEmtal Funcs — The County repertsi the follcwirg major gcvernmertal lures: -321- CESCHIUTES COUNTY, OREGON NOTES TC FINANCIAL STATEMENTS JL NE 30, 210" General Fu r d. The fina r cia I resciume si of th EI general governor Eint are acecuntEic flcr in the General Fund a n d in sub -funds cfl ihei Geneirel Fund, except those chat are accountEid fbr in arotheir flunc. The General Func's prirrary revenues sources are property taxes, FeclEmail anc State of OrEigor playrrents and flees fcr services. The rre.ior expenditure category is general governmEint services. Sheriff's OfficEi. The playmerts received pursuant to irtergovernrrental agreements with the Ccuntywice Law Erforcein-ent Cistrict ane Rural Law Erforcemeirt Cistrict encs accountEc fcr in the Ceschutesi County Sheriff's Func. Activities cif the Sherifil's Office ircluce acministration, correicdiors, patrol, invesiticlaticrs, reccrc s, search and rescue activities, and court security. Courtywide Law Enfancernent District (Cistrict 4'). All resaurces, including plroplerty taxers, eirisirg frcrr countywice law eirflorcemeint aclivitiElEl arEi accourted for in this fund. The expenditures are limitec to the playmert mace to Cesichuteis Ccunty, plursuamt to or irterclovernmEintal agreEirrert, for courtywice law enforcemEint services. Rlunal Law E nflorcEimert District (District #2' . All resources, inciluc irg properly taxes, e rising from ru ra I law enforcement activitiEIS are accountec ion it thisi iurc. The expencituresi are lirrited to thEi pleymert n-adEi tc DE,schutES County, pursuant to ar irtergovernmEintal egreemEnt for patrol siEirviciEis in those plcriions of Deschutes Ccu rty not siEirvec by city or -special sElrvicel district law enforcement c epairirr ents. Road. llhe financial rescurcES of the County's Rcac DEipartmert are used for the building, rEipair enc mairtereince of the County's roacs, bricges, culverts, sireiEit liclhting and crainage. F E RS Resew Ei. Fin e n cie I resources, accu mu latec fon posisiible in c reasies it th EI func ing cif the Cou r ty'si cefined Lenefit retirEimert plans, arEi accourted fan in the PERS Reserve. Erterprisie Funds — The County operates three entEfplrisie activities, two cfl which halve beer detEirminEic to Le major. Solid "este acccu ntsi fcr the operationsi of the County's sainite ry larcfill arc transfleir station sites. Fair & Explc Center accounts for the cperationsi cflthe Courty's Fair &I Expo CentEir, incducirg thEi annual cou my fair. Accitionailly, the County rEiports thEi fbllowincl flurc types: Irternal service funds account for Wlcirc„ adrriristrative, courty commissiicner, finance, legal, persionnEil, infcrriaiior tEchnology and insiurarce ElErvices prcvidEid tc other County cepeidrrEnts cin a cosit reirr Lurseimert It asis. AgEincy funcs are used for tracking various aictivitiES inclucirg the accumulation arc cistridutior cfl plroplEiriy taixes; resources of taxincl districts, escrow flor coniractcr retainage arnc developers, funcsi prior to acjudication; cisitribution cflthe State cif OrEicon's comrron school fundsi, irter-governrrertai law EinfcrcemEint activities, justice court; arc various other ccllecfion eird esicrow evert actividies. Private-sEictor stardards of aiccounting end finarcial replortirc isisuEid prior to Cecernber ' , 1989, generally are flollowEid it Loth the gcverrmert-wice and plroplrietary fund flirarcial sitetements to the extEirt that those stancards co rot conflict with or confracict cluidercEi cif the GcvEirrrrenteil Accourting Etandairds Bcerc. Governrrentsi also helve the option cif icllowing subsequent plrivetle-sector guicance for their business -type -3I1I- DESCHUTES COUNTY; CREGCN NCTES TC FINANCIAL STATEMENTS JLNE 30, 201' actN itiesi air c enterprise funds, slu Lject to chis same lirniteticin . The County hast E lE cted not tci fbllciw siubsequent p rivatel-EIEICdlor c uidance. As a gEin eral rule, the effE:ct of intE rfu n d activity haisi beer elirrit E ted from the gciverr m erll-wic e financial siteitemE r ts, excieiplt as necessary tci dhow the total cicisit cifi a p roc rain . Amourtsi repcirtEid as prograrr revenues ircluce: ' ) cheirgelsi to ciusitomErsi or applicants for coccsi, services cin privileges proviced, 2) clperatinc grartsi and cicirtriLuticins arc 3; capital clrantsi and CortriWions, inclucing special asisessn-ents. IntErrally cedicatEd resciurCEs anE reporlEd nisi gererail reverues rathElr thein as procrarr IIENEnL,EISL UWEwisie, genEinail reverues incluce gill te)XESI. Operating relvErnuelsi and expenses acre reportEc separately from ror-operating itEIms in thEi Proprietary Funds. Cperailing reverues arc explensesi gerElveilly result from prcividirg serviCesi in ccinnecticin with a propriEitary furd's prirciipal on-going operatiorsi. The principal operatirc revEinues oil the RV Pard, Solid "ashes and the Fair & Expo Center are clharclEls ilo c,ustcirrersi for sEirvices. CpjEratircl eixpensies for the enterprise furds anc infernal siervice flunds incluce the cccisit cifl provicing services, administrative experses anc cElprecietior Cr capital assets. All reverues and expernsies roil meeitirg this definitlior are repcidec as nor-GrEnaiting revenue's and Expenses. D. Budget Policy E udc etsi are prepared or thEi rr oc ifiec accrual basks ibr all furds. Except tor the Fic u ciary F u r c si, ell of which are ager cry flundsi that account fcir "plass-through" trE nsactions, the County adoplls ar n r al budc ets for Eiach cif its flung s as reic u ired by sitate law. The resolutiCr authCni2irc eippropriaillicinsi for Eiach f'unc sets thEi level Ly which expeincitures cannon legally excesc eippropriatiorsi. Totail plEnsioral sieirviCes, materials and services, debt service, ciapHal Outlay and trarsifers Cut ane thEi IEINEIIS CfI control established Ly the resolutior. The County's puLlished bucget cicintains mclrEI specific clEdlailec infcirmation for the aLONEi rreniliored experciture catEigories. Lnexpectec adciticinal resiourcEis rray LEI acdec to the Ludgetl thrciuch the usiei oil a supplemental budget and appropriation resolution. Criginail and siupplementail Ludgets may Lei modified by the usie of appropriation transfeirs LeitweEin the levels cif contrcil. Sucih trarsflem require appocivail of the Eoeird of Clciunty Ccmn-issiionersi. Appropriations lapse at year-erd. E. Assetls, liallilifiesi and net assets or eigr ity 1. Cash and Cash equivalents arc investments Cash anc cash equivalents inoludEi arrourts held as derrand deplosits aind in the Local GcvEirrrrent InvestmEnt Pool. The cash Lalanciesi of substantially all funds are pCCIEid arc irvesltEid by the County TreaslUrer for the pwpclse cifl ircreiasircl Earnings thrciuch imElsllrrent activities. Investments ariEi rEported at flair value as ciflJurEi 30, 201', Lased on rrarildet prices and include aCcnuEld irteresit_ Earrires cin the pcioled rmoriesi airEi apporticirEid and crecited to thEi funds monthly, Lased cin the EINE:racle gaily Lailances of Eiach participatircl furd. 2. Receivables erd payeibles All trace and propeidy tai rEiceivablesi are shown net of air allclwancei for urcollelctiLles. Notes reclEiivable in governmental funds incluce loans that are not expected or schedulec to be ccillecteic in the subsequent year. ThEi Cciunty is respcinssible for the assessmeirl, collEICticin arc aplporliorment cif property taxes for all juriscictiors within the Courty. Taxes are IeviEic as of July ' based on aESeZSEid values as cf Jaruary 1. Property tax payments are due in threes Eiclual installments, or Noveriber 15, February 1E anc May /E. A -34- DESCHUTES COUNTY„ OREGON NCTES TC FINANCIAL STATEMENTS JL NE c10, 20'' cisciciunt cif 3% is available if taixEls are paic in full by Noven-ber 1E and a discount of 21% on the urpaid balance isi available K taixes are paid in full Ly FEibmary ' 5. Rnioperty taxes becon-e a lien cir the property cin July 1. 3. IrvEntory, pnepaids: enc deiferrEc cherces InvEntcin.ies are valuec at cost usirg the first im irsii eiut (FIFC' rrethod. The cinly material inventaries cif the Courty are aicicictntec fciri it the Fdoac Fund. Certain payrrerisi tci verdors reflect ciosts appliciaLle to future accciuntinc periods arc are reporiec as prepaid itElms. Deferred changEisi corsist of prepaid pEnsicn cicists, cEiferinied debt issuance costs arc ceierred ceLt reiurcing ccisits. 4. Re stniictec assets Ir accordance with the terrrs and aicreerrentsi of sicime Icing -term firancinc, cedein assets are restricied for futumei debt siErvicEi playrrEints. The Cciunty Hirst applies restricted rEisiciurcesi when an expense isi irciunried flor purposes ibr "hich Hoth restricted and unrestricteic net assiets ante available. 5. Capital assets Capital assets:, which ircluce property, plent, ecluipmert arc irfrastructurei (e.g. roacs, bridges, siceMlks and similar itEIms), area neplcided it the aipplicable covennmEintal cir Lusiress-type activities columns in the c overinn- ent-uv idea staterrent cif ret assets. Capital assets are deflir ed by the Courty as a sisets with an it itis I incividual cost of K00C or moire and air estimatec usErful lifer in excess of two yearsi. Such asElEts are recorded at histcnicial ciost or estirriatec historical ciosit, if corstriucteid. The Cciunty reports irfrastriucture asserts on a netwonik and sulcsiysitem Lesis. Accordingly, the ar7c.untsi spent kir the corstructior cir ecqu iE11 icin of infrastructure assets ere capitalized eird reported in the coverinrrent-wider financial statements. Gerer,al infrastructure as lets (i.e., thcise repcirieic Ly goverrmertal activities) ircluce all such items ecquiniec cir corstructed it fiscal years i Eirdirc after Junes 30, 1` EO. Hstorical costwas esiin atec by backfrendirc (LEI., estin-ating the current replacerrert cost ciflthe iniiaistructure to Lei capitalizEid aind usirc en appropriate pniice- level ircex to deflates the cosh to the acquisition yeieir). The cost) cil normal repairs arc mairtEinerce that dci not ecd to the veluE1 of the asset or rgateriially EDdEird asset lives are rot ceipitalizEic. Derailed capital assiEits are recoridEic ail their fa iri value at fl -e date cif dor aticn. Capital asiseits arEi ceplreciated usirg the straight-line method CNEir the fcillowirg estirratec useful lives: Assets Years Builc inc s ;,10-60 Builcirc improverrents 10-15 Lanc irrprovEimertls 10-'1;0 Equiprrent arc vehicles 3-210 1 nfrastru cture 210-F 0 ThEl Courty has nci rra;oi cepital priojects underway eis of Jure 30, 2011. EI. Compersaied abserces It is DEISCIhutesi Couriy's policy to perimit employees to acaumulaite earnEid Lut uriusEic vaciaiticir, time rranacen-ent (a IEiave-with-pey pracram, inclucirc sick, veceticin, family emercency arc compEinsiatciry'lime) end sick leave. Except it the two casies ars roted Lelcm, ro liakility for urpaid acicurrulatec sick IeaVEI is! recordEid because ihEi County doses not pay slick leeve wher employees separate frcirrr seirvice with the Courty. Exceptliors to non-payrrert of sick leaves are: 1) Ncir-represieirted emplciyEES receive ore -half of ainy sick IEIZve eeirrEIc through June 1IO, 1994, and 21) Errployees who are r7emLEirs cif the FuLlic Works unicin nieceive onE-half) of any sick leave upon s:eperation, fbllcwirg at least five yEiaims of service. A liability -c15- DESCHUITES COUNTY;, OREGON NOTES Ta FINANCIAL STATEMENTS JUNE I'D, 2011 for the vesteic portion of vaciaticin, siiciH leave anc time manacement is rieperfEd in the pnicpriietary sitateimert of rEit assets arc the coverrmEnt-wide stallemeirt of nEit assetsi. Dunircl FY 201' , $9.8 mil Iicr was paid it ccrrper sated leave frcrr cover:nmertail funds - 321/o from Sheriff's Cffiice, 130/c from Behavioral Healllh, 71A -1rcim Public HEialth, 11% from CenEral Furc, 9% _fmcim Read Deparlmenll, 7% ircim JuvEirilE Commurity ustlic i, 5% from Commurity Development and the reirraining 16% lncm other special revenue func s. 7. Net ocher posh-Eimploy mentl kEinefills obligation (Net CPEE Cbligeitior; Thei net CFEB obligation is recocnizec asi a long)-teirm liability it the proprietary statement of net assets and in the clovernmeirt-wice statemert of ret assets. The liability reflects the presieirt value of Eixpectec futurie paymentsi. The ret ollreir posit EimpllciNmiert keirefitsi liabilillN and expeincitures it the gcveirinmental curd financial stateimieirlls are limiitec ilci amourts that become cue anc payaklEi as of the End Cf the fiscal yearn. 8. Long-terirn cblications Lcrc-tenirr dEibll arc other long-term oblicallicrs are reported as liabilities in the cover.nmElnt-wice statEimEint of net assets in the aipplicakle gcverrmeirtal acllivities arc business-tNpe activilliEIS culurrinsi aric it the proprietary funds siteitemeirt of net assiets. Band premiurrs gird bcind discounts eine amcirtizec over the life c4 the bonds using the sitraic ht -lire miefhod. 9. Furc balance reporting The Courlly has implemerllec CASE 54, Furid Bailarce Reporting and GcvErrmert6l Fur,d Type GE1"r, 'tions, for FY 2011 icr its governmental fures. Urcer CASE E4, func Ualancesi are recluireic to ke reportec accaricincl to ilhe following clasisificaticns: Norsipeirdakle func balance - incduces arrountsi that carncll be spent beClauSEI theiy area eithEir roil in speridatlei form, cr, for legal or cortractual reasons, must be kepi) irllact. This classification includesi inventories, prepaic amounts, assets held fc,r sale arc Icing -term receivables. Restrictec func balarce - constraints placed cr the use cif these rescurcies are either exterirailly imposed by creditors (siuch asi through cebt cover arts), c rantors, cortributors ori ctheir governments; or eirei imposed by law ('111`11C111 -ch corsiilituticr ail prcvisior s or eir ablir c lec islaticn). CommittEic fund bailarcEi - amounts that car Le usiec crly lcri specific purposes because of ai forimail action (riescilufior cm crcirarce) Uy the County'si Richest level cif decision-makircl authority. Assiigred fund balance - amountsi that are ccrsilrainec by ire County's irtent to be useid for specilic puripcsieisi, kutl tlhell co not rreet tre critEiria to bei classified as restriictEc or committed. Intert can be stipulated by the covenr irg kcidy, ancthEir body (such as a Financia Comrrilltee;, ori Ly an officiial to whom the eiutHciniity haisi beer clivein. With the excepticr of the Gereral Fund, this is the residual fund balance clasisificallicr for all covernmEintel furds uvith positive fund kalancesi. Unassiignec func balance - this is the r lEkLal classificatior cif thEi Generial Fund. Cnly thEi GEinerial Fund reports ei pcisitive urassigred func bailairce. A receitive balarnce must be reperlEic it this classification fogs goverrmeirllal funcs, otrEir than the Cereral Fund, as the resu111 cif cvEirspeirding far specific purposes fcri which arrounts had keen restricdled, committed cr assigred. 9.1 CESCHUITES COUNTY, OREGON NCTES TC FINANCIAL STATEMENTS JUNE 30, 210" II — ETEWAREEHIP, CCMPLIANCE AND ACCOLNTABIIJITY A. Budgetary Ilnformaticn Cn an arnual basis, Caurty department personrEl sukn-it I-EquEstErd buccetsi for each func for which they anE responsible. RequEsitec LudgEts, which incluce estimated revenues anc apprcipriaticlns of the esitimaifed revErues, are submitteic tci the Eucget Cfficer, whcl is eippoirted tjy the Bciarc of Cciunty Cc.mmissior:Ers. The Budget Officer thEin preparES the pnciposiec buccet, by furd, cepartmert, prcicreim, cateigory anc Hire iterr. The proposec bucget inclucesr information or the pricin twci years, the cunrert year and estimatErc resources arc rEic uested eippropriaticins for the ersuirc Near. The proposiec Ludget is prEISEntec Ly the Buccet CfficEr to the Bucclet Ccrrrrittee. The Bucget Committee hclics puLlic meetires arc may, makE charges; to the prciposec Luccet. The Bludcet Committee suLmits the apprMEc Ludget tci the g0j6rning body of the Courty fcr acopticin. The governing Lcidy arrources a puLlic hearing, anc after consiicenrc matters discusisEc, rray make chances tci the bucget pricer tc its aiccptior. Eucih charges cairincit exceEc 109h cif the appropriations cif the approvec Lucclet or a changer in the amciurt of the ac valcirerr taxes withciut re-publicaticin cif the buccet and anothEr public hEarirg. After the LudgEit is adopted, changes to apprcipniatiors are scirretin-es necessary. The coverniing Locy may rrakE adciticiral appropriations to 1) expend nEw clrart rEVEmEs receivEc curing the fiscal year, 2; eicopt a supplementail budget for ciccurrercEs or reecsi not iciresieer art the time the budcet was adopterc airc J) approve appropriation trarsfErS. It is, however, unlawful tci oversperc a category cii appropriation. Ir accorcance with state statutEis, appropriations acre approved Lefore the LEcinrirg of the fiscal yE011 acrd tErnrrirate ure JC of the yeeir cif appropriatior. Encurrbrances are rot reported it the finarcial startemErts. B„ Excess of expenditures over a pprapriartiions Por ihei yErar ended June JCI, 20' 1, Expenditureis excEeced approprietiorsi Ly categciry, the level of buccetairy coritrcil, as follciwsi: C ric inaI Bud a eit'. Maierialsi and Servicielsl SFeicial Transportation Func 3214,90CI PuHic Heialih Fund 2,03131,4 96 IT -RE seirve 74,0001 Fair & ExFc Center F unc 476,6185 Tctal Neiierials and Seirvices 2,90;9,0811 Ca pitlal C utila y Frcject EEvelopmer t (sub -fund cf General Func, 1,000,000 Landfill Clcsure Fund (sL b-func cf Solic "asie, 7E 0,000 Total Capital OL tlaiy 1,7: 01,0401 Tra ri Owe C ut PERS Reisenie 1001 Final Buc geit $ 6214,900 21,017,387 74,C00 5761,685 31,3113,972 1,000,Ci00 700,01010 1,7010,01010 1010 $ 4,EIE9,181 $ r,011 13,072 -37- Acil ual 6321,2174 2,1219,189 1311,467 EEC,9521 3,473,8E 21 '1,402,0' 31 725,C'431 21,12TOE61 Over- axuend it urei $ (7,374) 1191, 802) 1157,467) (4,2167) (160,910) (1402,0113) (215,043) (4217, 0E 6) 610,0CIC (6109,9 CO) 61,210,9318 (1,'197,51616') DESCHUTES COUNTY„ OREGON NOTES TC FINANCIALI STATENBNTS JUNE 30, 2011 C. Fur ds With Negatiive Fund Bala ncies I Negative Net Assess Liabilities exceeid assets it thrEe of thea COL nty's govern rrentaI fun cs. EetFlchem Inn - Funa Balance ($ 2,796,1181;, e sub-fur,a of ffe General Fund. The County provicEid thEi rescurcEis, on behalf of a not-for-profit Einfity, tc acquire real property far use as a horreless sheilter. It is EixpectEc that governmental wind private chants will provice the resources to reimburse the County. Humanei ScciEdy of Redmond - Fund Ealance (� 729,532;11 a sub -fund of ffe Geinenal Fund. Cue tc eixparsion cif its facility, the Hurrare Society of REidrrand (IHSR), a rot -for-profit entity, hast not LEiErn able tc coveir its operating expenses since FY 2009. We County rrede air intEaeist bearing loar to HSR arc aicccunteic for the activity in a sub -fund of thEi Gereirail Fund. Thei loan will be repaid from the parccEeds cif a trust to which H S R isi a LEineficiary. Jail Femoael (CaTiti'l Frcj*ect Fund) - Fund Ba)ancE ($ 3,223,574). Tlhe prelimirary casts incurred for thea iiamcdel cif the County's aicultjeiil have Leen linarcEic with ar interiurc laa,r from thEi Courty's Solic Waste Lairdiill Closure Furc arc a Isar from the Ccuntywice Law Enfcncerrent District. ThEi County intenes to eithEir sell real properly or issue Lords and usE1 thea prcceecsi to nEipay thEi loans wind the costs of thEi jail rE[mcc el. LiabilitiEISI Exceed asisietsi it two of the Irternail SErvicEi Funds. 7arririistrative Services - het Assets ($ 6,785). Thei infEirral service func charges anc trarsifEirs in are siufiicient tc furd current operating experses. The Staten-ent of Neil AsisiEta is prepairec or the eccrual basis accourtirc acrd therefore includEsi obligations for corrpersated IEiave and other post-rEitirement berefits, which are rorcurrert IiabilitiEISl. There will be thEMEi will be sufficient resources it the fund tc pay for these IiabilitiEis as thEiy become cue. dnsurance Fund- het Assets ($ 916,E28). Due to air increasEi in accruEic claims payable, the total assetsi in the fund are less thar the total liabilities. For FY 20121, the irsuramee charges to the operating cepartmeirts have beEir ircrEiased to $2,4E7,000, air incrEi21sE1 01 X978,000 over FY 2101' charges. Pro,jeciliors indicatEi th Ei ret assets at ,, u ne 30, 20121 will be positive. III. ❑B11AILED NOTES CN ALL FINDS A. Deposits anc Investments Deposits Custodial Credit Fisk. Custodial credit risik is the risk that in the Eiveirt of a beirk failure, the County's ceposiits may not Le retwred to it. State staitutes requirEi that 2111 bank dEiposits it EixoEiss of thea FDIC cr FSLIC irsiunance 2irrountls be ccllatErailiaed through fhe Cregon State Tlreasurer's Public Furds Collateralizaiticm Frogram. This program providEis a structure for specified depcsitcries to participate it a shaireic liability collateral pool. Securities pleccled by irdivicuail irsitituticrns may reirge fncrr 100/a tc 1101% of public furc ceplcsitsi cepEirding or the finaircial irstitution'si level of capitalization as dEiterminec by its ledEiral raculatcry authority. The aggnMgete C ragon public furd collateral p IEK gEic alt June 30, 20' ' , was � 1,2K,`r 97,0217 for reported public fures of $1,83b,674,6481. ThEi cusitcdian, Fedeiral Hone Loeir Bank of SEiaittlE, is the agert fon tlhei cepositcry bark. 7176 securities plecgeic are dEisiigratec as subject to thea FlEdge Agreemert betweer the depository bank, custocian bank and Office of thEi State Treasurer i1CSTI) and are held for the beneifit of -38- DESCHUTES CCUNTY;, CREGCN NCTES TC FINANCIAU STATEMENTS JL N E 30, 2101 ' OST cin Leihalfl cif the publici depcsiticros. The Ccuntly'si lurds were field by financial irstillutions that pariicipatlec it the State Treasurer's progan- and were it cicimpliarciei with statutory requirerreints. I nv estm encs As of Jure 20, 201' , the Cciurty had the fcillowirc investmertls arc meturillies: I rives tme nt hype Federal Aclenay Couper Securities Corporate rotes Ce d ifipates of Deposit Total lrvesitmertsi AClcrued Interest Investment - atl fair value plus eicciruec interest Investment Maturities 18 months or less 1 E to 214 months $ 31,098,030 10, 2149, c 60 9,055,000 $ 50,402,990 Descihutes County - Staterrent of NeflAssetsi Fiduciary Fundsi - Statemeint cif Ficuciary Assets and Liabilities Tonal Irvesllrrents, aLove $ ECI,4021,990 Stade of Cregcn - Lcicial Governmert IrvelStmert Pocd 44,' 98,444 I 9,CC10,CC4 2, CIE 0,780 '40,0C10 $ 121,091,374 12,CI91,C74 Total $ 40,998,624 121,30CI,74CI 5,195,C10CI 621, 494, ": 64 19.415 62, Ell 3,77 9 1 56,715,319 6,C198,4E0 $ 62,El1 �, ,779 $ 912,494,364 44,1 518,444 Total Rlorlfpllo $ 94,9101,434 ' 2,091,274 $ IIC6,692,808 Interest Rate Fkk. Interest rate risik is thea risk that changes in irterest rates will adversely affect) the flair value of ar irvestmert. As a rrearsi cif lirritifrcl its exposure is flair value Icissek arisirg from nisirg irtereist rates, tlhei County investment policy requires tlhet a n-irirrum cif 801/6 of the County's investlmentl pertfclio, which includes rrories held in the State oflOregpr Local Governrrenf Investment Alpol, have maturities of 1EI rrcnflhs or less. The invEeitrrenfl in the State of Orecon Local Governn-enfl IrveStlmeirtl Pool is inpluced in the arrourtl reporied on the S1latemertl cif Net Assets as cash and cash equivalerts. The reimaining 20% of the Ccurty's irvestrnertlsi rrust have rraturitiesi ofl214 rronthsi or less. At Jure K, 21011, 8' % of the inveistn-ent perifolio will rratlure it 18 rrontlhs cir less. Credit Risk. Credit risk is the risk than an issuer cir other courferparty to an irvesitrnert will not fulfill its olcligation. Cregor Revisec Statutes, Chapteir 294, authorizes the County to irvesit in obligations cifl the Unified Staines Treasury arc Lriitec Stades Goverrrrent agenoies arc insitrurrerllalities, pertain Lankers' acceptarpes, repurchase agneerrentS, certain hich-craice pprrmercial paper and corporate Lpres and oLligeticns of states arc municipalities. The Cpuntly's irves,tmertl policy has Leen apprpveic Ity the Courtly Ccmr-fission and Specifies the County's investln-ent obJectivesi, recuired diversification, certain ]irritations and DESCHIUTES COLMY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 30, 20111 repclrting requirElrrents. ThesEl recuire mienis limit investnlElnts in commercial caper and corporeiie boncs tci 2C% of the totail cortfblio and 5% it ary one corporation, subsidiary cr affilialte. Commercial pacer and corporate boncs must also) Le in the iclp two ratings issuElc by ratiorally recoclrli2Elc statisiicall rating orclarizatiorsl (NRSROs). As1 of ure 30, 201', the County's investrrenisl in corperaltEl Lords were ratec A+ to AA+ Ly Stanceird 8 Pocr's, air A' to AAA by Mcicicy's Investors ServiC,E1. Custodia/ Creoh Risk. CLsllodial crecil risk is the risk that, in the EIVE1nll oil thea failure ofl the counterparty tci a tnainsaction, the gcivenrmert: will ncitl be able tci recover the value of an investment or callatelral securlities in the possessiclr of ein CILtsice Carty. The Courty's invesllrrent policy provides) that brokEr)dElalElrs and financial irstitLtlicins meet CElrlair gLalificatiors, which are reviewed alrnLally. Concentration of Credit Risk. CorcElntration cf cr-Eldit risk is the rislk of Icss eittlrihut'led tci the 1Tagnituce of a gcverinmElntl's irvestrrenil it a single issuer. The CoLntly's irvestmElnt policy prcivices thait thEl rraximLm lhatl rray he irvEsltEd in any cine issuer, eis a clElrcertage of the furd's ictal irvEstmertls, is '0109/a for US TrEiasur'y, 759/a fer US Goverrment eicencies with 50% of 1hisl arrourt in airly single gcivenlrmenll spersorElc erterprise, 'CO% in the State of Cnecon Invesltrreni POCII on tIhEI maxirrurr imposed by sifeite stailLtle, 2E% it CErtificatels cif DElposill with 30% cif this amount in any dingle cualifiEd finarcial irStituticlr, 25% flclr BarkEirs' Acceptalnces with 30% cif this amount it airy sirgle cualifiEld firancial insllitLticn, 20% for Comrrerlciall palcen anc Corporate nctles with 59/1 of this eirrourt in any one corporatior, sLbsliciairies cir affiliates, 25% fcr StatEl arc Local G overr merf Securities, 25% for Re l; L rch arse Ac reerrents wi11h 100/a of this amCIL nt in airy slinc 16 qualified firancial insltitLticin. Cr . une 1�0, 2C11, ill e County did nctl holt invEistmerts with any ore iESLEr that) exceecec IiHEISE lirr its. Foreign Currericyl Fisk. The Courty's irvestmertl policy p1rohibits1 investments that are nct L.S. dollar- cenominaied; thElrefore the Courty is rot Elxposed to this risk. B. Receivables Receivables as of year-Elyd for the rra-jor flures anc t1i ncinmaljcir anc internal seriviclEl funcs, in the alcgregaie, inclluding tlhe eipplicable allowarCEIS for Lncollectible accourts are asfollaws: C aneiial Furic Sherifl Cauntywic a Law ErilbrWrr erd Rural Law Emfancement Road Salld wa9tEl Rain 8 Erpa Centem Nonmajan anc 09t Em lands Natal The Courtly hcilds crclmislslciry notes) alsi ai rEisult of its leircirc and real eslfaitle saile activities. Loans airs maice to nclt-for-profit Elntitlies anc beeir interesll at rates from zero to -.91/a. Sales) ci real Trciperty are clftEn firarclec Iry the CCILniy eind these inteireslf-Learing nodes arEi arrolti2Elc over pericids rancirg from ten to iwerty yElars. Irterelslt rates are fixed aii the tine of the initial tlreirsactior atl then plrevailirg rates. Ail June 312, 201', $2,798,692 is duel on cclrtracts flrclrr salEls Of rElail property arc $2,083,0145 is cue from lercirc activities. -40- Transfer 11 Pror E rty Roam Total Ta) E s Notes z r c Taxes Iax Rleceivahle Aaaourits Clantraats Assessments Total 1,656,919 9 $ '1,650,575 yi 91(,573 $ 2,9E.,212 y - $ 6,190,1260 - - 400 - - 400 180,E4'l 1,18CI,841 3E,66i - - 1,219,508 591,990 59'1,550 '21219,60, - - 827,'155 - - 419,92( - - 41:1,920 482,46c - - 4EI2 ,463 183,9C2 1 EI12,902 29,83'1 - - 2 ( 9,733 '1,110,22C 345,1012 '1,499,:2;1 2,64.1,;312 919,429 935,015 5,999,496 $ 4,M,CE8 $ 34.1,103 91 5,C E18,191 11 4,29'1,19'2 $ 4,E182,M1 $ 939,015 $ '15,281,03.1 The Courtly hcilds crclmislslciry notes) alsi ai rEisult of its leircirc and real eslfaitle saile activities. Loans airs maice to nclt-for-profit Elntitlies anc beeir interesll at rates from zero to -.91/a. Sales) ci real Trciperty are clftEn firarclec Iry the CCILniy eind these inteireslf-Learing nodes arEi arrolti2Elc over pericids rancirg from ten to iwerty yElars. Irterelslt rates are fixed aii the tine of the initial tlreirsactior atl then plrevailirg rates. Ail June 312, 201', $2,798,692 is duel on cclrtracts flrclrr salEls Of rElail property arc $2,083,0145 is cue from lercirc activities. -40- ®ESCHUTIES COUNTY; GREG®N NOTES TO FINANCIAL STATEMENTS JL N E 110, 2011 Assessments are duel from property awne[rsl as part clfl a Iciceil improvement district. Each contract ceills1 for sElmi-annual playmerts which amortizes trEl loan clvEir 1C years). Prepalyment, without p,Elraltly, is allowed. Paymelrt is1 normally n-adEl in full in tre evelrt of Salle cif properly cir re-firancling of the property. The urearred eird dElferlrec rElvenues rElported as1 liatilitiElsl on the cclvElrnmertal furds balance shElet are Elither (a1) revenues) that are earlred but are ncltl available to IigLicatEl liabilities) of the current perloc or (b) amounts chat five beer reoeiivec but rot yE1t earnec. At thE1 end of the curnent fiscal year, these two compclrElrts wE1rEl as lclllo"s: M Unavailatle )Iola[ Ureaorec Property Cc ntracts of Special Iota[ and C efeurac Tares Loans Sales Asessmerts UrayailEkle Unearned Rover ues Glensial y 'I,a109,3E1- $ 1,216,177 $ 2172,(177 31 $ 2,997,617 g1 473,857 91 3,471,474 CocnlywicaLED 1,0751,8EI8 - 1,075,868 - 1,075,868 Ru ra l LED 9139,2 7 0 - 539,270 - 53E,270 Retic - - 94 94 INanmajanlunca 1,0'16,720 6(,000 859,427 53£,(1191 2,875,162 297,958 3,173,'120 Tote I L nearned aric Ilefenrec Revenues 31 4,141,21121 91 -1,27EI,177 y 1,131,EIC4 $ £39,(115 31 7TzE-1,917 $ Ti1,9('S $ 8,2919,826 M DESCHUTES COUNTY, OREGON VOTES TO FINANCIAL STATEMENTS JUNE 30, 2011 C. Deferred charges The Court's glrepeid persicr costs, deiferrec cost cif dent issuance arc cefeirred cosits of refurd cebt are emcrb2eic or the straight-line basis over thea peiriod benefitted. Cefeirreid aharges Pregaic Persior Ccist Series 20021 S erieis 2004 Total Prepaic Persior Cost Ceiferreic C ost of Issuance Series 2002 Per sicin Bor d Series 21003 Full Faith & Creicit Series 21004 Persior Bord SETies 21005 Full Faith & Creic it Seiries 2005 LIC Series 2007 LIC Series 2CICI7 Full Faith 8 Crecit Series 2CICIE A FLA Faith & Crecit Series 20C�IA Fu 11 Faith & Crec it Series 20CI� LID Series 201CI Full Faith & Credit Total Deferred Cost cif Issuance Ceferreid Cost cf Refundec Cebt Refuncirg Series 21002 Rerfurcirc Ccst of Issuarcei Eeind Lib ery, Seriasi 20CI3 Refuncirc Cost of IsEi u ancie C DC Ref unc ing S erieis 20CI4 Refu nding Cost cf Issuance HHS)EJCC Reifurcing Series 2100E Refu nding Cost cf Issuance Tcital CElferred Ccst cii Refunded Debt Governmental Business -Type Activiifies Activities Total 3,478,677 4,789,206 8,267,8EI3 7 0, 441 42E,26CI 98,04C 46,121 434 9, 4 58 136,076 58,442 6,9' 0 47,6212 904,8' 0 17-1,477 1121,E621 111,102 23, 2132 52,129 19,2175 30,381 71,9-16 599,494 105,430 37,'40 '44,782 287 ,3521 E 20,402 35,628 65E.030 $ 2,47E,677 4,7K,206 E.267.8E: 70,441 E42,690 95,046 83,2161 434 5,458 144,7 E 2 1 ": 6,CI7 6 E 8,442 6,910 47,6212 1,1921,1E21 797,879 49,490 1' 1,102 213, 2112 2,' 219 ' 9,375 130,381 7' ,936 1.25E.524 Tctz I DeferrelC charges $ 9,772,187 1 9421,382 $ ' 0,71 E,569 42- DESCHUTES COUNTY;, CREGCN NCTES TO FINANCIAL STATEMENTE J 1. k E 30, 2011 C, Capdal assets Capital alslslet adiviiN florthe year Endec June 30, 20' 1, waE aE flollCws: Less accuMLlated depreciation fon: Buildings and impna%Emento Eeginning 111,858,790; 62,628 Inter -Fund E nc inc Laric in-provEirrenis Ealanae Inareeses Deareeses Transiers Be lanae Governmental Alativities ('19,842,84:) (3,370,509) 917,344 6,122 (2'1,289,888: Capital asseiis, not being cepneaialed: (34,987,981; 13,274,253) 96,36E - (38,'185,869; Land $ 12,993,088 $ 479,383 $ $ $ 13,472,431 ClonsinLatian in progress 12,757,311 3,93,523 19,575,246) 'A,E03 7,114,588 Total capital assets, nai being depreciated 25,750,379 4,41'1,886 19,575,246) '16,503 20,587,019 Clapital assErls, being cepneciated: (16,122) 118,093,805) 4E,M14,064 91,979,067 15,607: Buildings and in- proverrent 65,C143,792 9,929,09a (71,8916) - 74,90'1,026 Lanc irrproverrients 4,208,590 383,454 - - 4,992,044 Egcipmentandvel- icle 30,914,039 2,866,360 (1930,433; 10,3E1 32,E60,347 Infrastructure 891,901,324 1,154,776 (1166,148; - 88,E89,953 Total capital assets, being depreciated 188,067,745 '14,333,680 (11,168,437' 10,38'1 199,243,369 Less accuMLlated depreciation fon: Buildings and impna%Emento ('16,'126,074) 111,858,790; 62,628 - (17,722,236: Laric in-provEirrenis (1'1,624,609: 1171,680) - - ('1,796,289: EqLipmerd and vel- ides ('19,842,84:) (3,370,509) 917,344 6,122 (2'1,289,888: Infnasta cture (34,987,981; 13,274,253) 96,36E - (38,'185,869; llaialaccLrriulalac cepreaiatior (72,581,509: 17,475,232) 1,070,337 8,122 178,974,282; -faial capilal assets, being cepieaia%d, net 113,488,236 6,8E8,z48 192,100: 'A,E03 120,269,(187 Governmental aativiiie:i aapital assets, net $ 139,230,815 $ '1'1,270,334 $ (9,667,346; $ '16,503 '140,85EI,'1C16 Businc E s4lvpe aatlivitl'es (16,122) 118,093,805) 4E,M14,064 91,979,067 15,607: Capital assess, not beir g c epreciated: 54,311,a2'1 $ 56,'170,844 $ 5,979,a67 $ (5,92E,485) 11 ('16,503) Lanc $ 1,893,902 $ - $ - $ - 1,893,902 ClonstnLatian in piogness 5,922,878 - 15,922,878) - - Total capital assets, nal being depneciaied 7,816,780 - il5,922,878) - 1,E 93,902 Capital assEds, being c epneciated: Bcildings and imArovements Land improvements EqL irlrr ent and VE r iclas Total ciar ital assets, teing deplreciated Less accumLlatec depreciai ion for Buildings and imp noverrents Lar c in-provernenls EqL iprrent and ver icles Total aaMmulaied depreciation Total capital assets, being der rE ciated, riett Business aatKities capilal assets, riet 31,715,'161 735,4'12 - - 32,450,573 25,E87,452 7,807,676 - - 33,895,128 6,255,'198 49,679 135,371: 110,38'1: 8,259,12EI 63,E57,8'11 8,592,767 135,371; 1110,38'1: 72,404,826 (18,051,97E) (1719,147) - - (5,771,122; 117,768,137) 11,9119,842) - - (9,287,979; (12,683,63E) (1274,711) 29,764 116,122) (3,034,704; ('19,903,747; (12,613,700) 29,764 (16,122) 118,093,805) 4E,M14,064 91,979,067 15,607: 1'18,03) 54,311,a2'1 $ 56,'170,844 $ 5,979,a67 $ (5,92E,485) 11 ('16,503) $ 56,204,923 -4:: - DESCHUTES COUNTY, OREGON NOTES TO FINANCIALS TAT EIVENTS JUN E 210, 2C 11 Ceplrecliation expense was changed to fur clticlrs/prcic rams of the prim airy government alsl follows., Govelrinmentail alcltNities: Ceneral govElrnmElrt $ 1,112,4SE Public saifety 2,243,11SI Cclurty roads 3,8117,817E Heiailtr anc welfare 2Cl2,427 Capitail asserts hElic by the govelrinrrert's internal service funds are chalrged to the various functions barselc or their usage cif the alssetsl SISI, 31E Tctal dep;reiciaiior expEmse gavErrnrrertal activities $ 7,478,232 Business-typEi activitiEls: Sc11ic waste $ 1,730,1100 Fair & E> po center 754,279 RV Park 129.121 Tctal ceplreciation expersEr - business -tyre activities 1 2,E 13,7CO Operating I-ElaseS - Courty arse LE18901`1 Of PEO l Prclperty The County rElceivelc $' ,323,563 in lease rEintail rever ue for. tre yeeirl enced June1 30, 2011, and the County expects to rercleive aplpi-ciAmeitely $5.21 million in lease rental income aver the nErxt 5 years undelr non- canclEllablEl leiases which wEire in effect art June 30, 2011. These leasers aire ceinclellarble if arrual appropriations are rat ircducEld in the 169SElE1's annuail appropriation resolutior. The carrying value of real property, leaselc undeirl nor-carclerlabler ciperatinc leases, was $121.1 rrillion ars crf June 3C, 2011, alrc deplrecliation experse far FY 2C11 was $173,OOC. E. Interfund Acltivily Interfund Transfers: Tnansfem In Nonmajar internal SIEniice Fair&E)po Gereral Roac Governmental Alunds RV Park Ceirler Total Transfers out: Goverrimental Arn!ivilkE General FLrid $ $I $ E1,877,309 $I 46,E2i 9 E0,0(ICI $I fE2,`151 $I 8,627,153 Sheniff (1(1,000 - 200,000 Flcec - 4(1(1,000 40(1,000 PERS Rasenis Ell CI, 00(1 - 61(1,000 Ncrlma•or and clherfl 111C9 778,617 200,000 2,588,15(1 '10,(100 '125,F `cc '1 a4,8i2 4,172,973 Solic Was�E] - 291,740 - 2E 1,740 Total $ 776,617 $1 491,74a $ '1'1,(14°,458 $I 1,'156,52 $1 '175,c $1 EI57,752 $I 14,M,866 Irterilurc tnansfelrs are utilizec for the fallowirc plurplasErs: CEO& special revenuer iurds arc the Fair & Expo Center rec,uire arcditicrnal resources trc'Inslerreld lrcim then CErneral Fund fcrr operations; CIElrtalir cebt serrvice funds require trlansiers •Irclrr operatirg funds to rreel annual dept seRicle requirerrEirts; fees clollecltErc at the ❑ESCHUIIIES CC UNITY, OREGON NOTES W FINANCIAL STATEMBNTS JL N E 30, 2011 Solic Wastes facility haive beein designateic fon Head maintenance; anc Vhe RV Park requires accil:icral riEiscunces from the GerEirial Furc and a special reveruEi fund to meat its debt seirNicie reiquirierreris. Interfurd Loers. Ccsts incurred icri &Ei remcdel of the Ccurily's adult ,jail arc Icains maces to the Hurrarei ScciEity of REicmond haves beiEin finaraeid with intEirfund Iciars. Al JurEI 30, 2011, $3,975,02SI is cwEic to thea Courty's Sclid Waste Larcfill Clcsure Fund, $3,213,449 frcrr Jail RerrodEll and $761,580 from Redrronc Hurrane Society. Adciticrally, the CcLntywidEi Law BnfcrciemEint District Icanec $600,000 to thEi Jail Remcdel Func. The Ican tc the Humare Society cf Reicmcnd Furc will be repaic with the prccieecs frorr thei riepayrrent cf the loars rrace to the FumairEi ScciEity gird the Icairs Io the Jail Rerrodeil will be repaid with the proceecs friom tf e sale cf real propEirfy. F. Long-Tenrr Obligaflionsi C pEiraiti n q LeFISIE S — Courty as L EI8 slee TI -e County IEiases builcirgs and cfflice iaicilities gird eicuiprrert undEM nor-carcEilaible cplE[Mfirg IezIEGE. The tcfal expeirdec far such leases for the yeiarl enclEid ,lune 30, 2011, was approxirratEily $227,000. The future mirimurr lease payments fcrithese loiases arEi as fellow: Fisicial Year Endirg June 30, AmoUnfl 2012 195,42c1 2013 121,3551 2014 631,142 2015 19,849 2 016 5,1801 Total l $ 416,956 Nctes arc Eonds -rhe Ccunty has issuec GerElnlall Cblicatior Boncs and Full Faith & CrEidit Cbligeticins, fcri both gcvEirirrrenteil and Irusineisis-type aicfivities, to provides funds for ilhe aciquisiticr acrd constriucf:ior cif major ciapitail facilities, eiccuinei persicnal prcperty and furc the persion liability. 'rl Ee Courty ailso issued speciial essiessmerll cebt to priovice fures fcr the ocrnstriucticn of sllreets it existirg resicertial areas. These bcinds will be repaic from amciuriVs Ieviec agairst the prcperty owrers bEinefited by Ihese irrprovEimeints. Ir the evert that cEificiierciy exists beicause of urpaiid or calinquert special EIESEissrrants af llhei time a cebt-erviice payrrert is cue, the Courtly mush pnovice resourcEis to acveiri the ceficiercy until cithElrescurces, forexample, forEicicsurie prcceecs, Fires reoEINEic. GEineral Uligeticn arc Full Faith & CrEidit Cbligaiticn bonds are cirect cbligatiors wind pledcE1 the full faiitf acrd credit of ilhe Ccunty. Theses acre serial bonds with oriciral tEirms rairging friorr 20 years to 30 years with increasirc amcunts of principal maitlurirc eacr years. GEineral Cbligatlion and Full Faith & CrEIGit Cblfcallior bends currEirtly cutstainding anEi as icllcws: -45- DESCHUTBS CCUNTY, CREGCN NOTES TO FINANCIAL STATEMENTS JUNE 30, 2101 - Purpose Gererial OLlicaticir arc FLII Faith & Crecit OLligaticir Boncsi: Cciverinn-ental activities Governmental eictNitiesi - rdlLnding Bcsiness-type activities BLsiness-type activities - reflurc ing Limitec Tax Imprmier'ient Bordsi C overr me r to I activities Notes Coverrmertal activities ELsiiressi-type activities Eala noe at Iriterestl Rates J u re 310, 2101 ' 2.00 - 7.02% $ 49,65,233 21.9E - 4.43% 121,E40,000 4.49 - E.47% 1,719,169 3.87% 13,888,000 $ 92,10SI,4021 4.0 C - 5.9E% $ 776,81 C O.00 - 1.29c% $ - 40,C00 4.8E - 5.00c/c 416.741 $ EE6,741 DESCHIUTES COUNITY;, OREGON NOTES TO FINANCIAL STATEMENTS JLJk E 20, 21CI11 Chanaes'in Lor-g-leirm Liabilities Cl- arges in Ic ng -term clbligetions far the yelelr endee . L rel 30, 21011, ere as fallows: Business-tVVE activities FLIT faith 81 crecil of lications $ 16,342,324 $ - $ (IEI23,155; $ 15,7'19,169 C ue W ithirl Unamootized plen-i / (c isc) July ,I, 2010 InClEases DecreasEs June 3(, 2(11 One YEar Governmental Activities 15,6'10,000 - ('1,725,000; 13,88E,CICIO 1,8E10,000 Claims 381,784 - 1163,630) 318,'IE4 EI3,63'1 Irilaunalservice funds $ 3,502,918 $ 14,955,620 $ ('15,106,606; $ 3,3E 5,532 31 2,297,285 Pension obligation k onds '12,'136,71'1 X104,905 11750,574; 11,386,137 162,854 FL11 faith 81 aiecit ablicatiors 44,252,676 710,519 111,866,84E; 42,38E,831 1,976,942 L namontizec pi am / IIc isc) '198,515 - (9,323; 185,192 9,323 Gereial abligaiion bar ca 11,531,148 - (2,757,983; 8,733,265 2,973,265 Lnamodized piemiurrs 185,977 - 1146,494; 139,483 46,494 Loars C overnrr er ial fu rids 150,0100 40,OOC1 (E 0,000) 140,000 52,334 Full faith 81 credit LIDs 1,04C1,'140 - (263,325) 776,8'1; 23,6' 5 NEI OPE Botligaiians Governmerial furics 4,775,9213 21,454,199 (305,(157) 6,921,065 INIE rr al seu�ica furica 493,053 260,280 (20,449) 732,924 - Campensaied al:: E nces Go\eunrnental funcs 6,510,964 5,66,1,487 15,795,145) 6,781,306 5,686,421 Inierrial service furds 817,57.1 562,021 11566,165' 813,427 563,296 $ 8E,995,736 $ 23,941,607 $ (127,581,966; $ 82,3EE,377 13,793,869 Business-tVVE activities FLIT faith 81 crecil of lications $ 16,342,324 $ - $ (IEI23,155; $ 15,7'19,169 31 648,058 Unamootized plen-i / (c isc) 90,109 - (4,696; 8E,413 4,696 General otlige iien boric 15,6'10,000 - ('1,725,000; 13,88E,CICIO 1,8E10,000 Urarrortized premiurra 381,784 - 1163,630) 318,'IE4 EI3,63'1 Nei OPEE otligEiions 248,575 100,67(1 (11,583) 337,662 Cen-perisalec atsenaes 308,774 X104,905 (208,797) 304,88,21 2CIEI,591 LErcifillalosumarc posialoscnE 10,15'1,010 710,519 (7E 7,571) 10,073,55E Noies reyablE 434,7'17 - ('17,975) 416,742 E,'1021 Business activities capiieI ame•is, net 3 43,E 67,293 $ •1,016,094 3 (3,442,8C7) $ 41,'140,580 $ 2,821,478 -47- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATE IVENTSI JUNE 20, 2011 Debi Service Regu'irerrieris DElbt senvice recuirements on Limitec Tax Improverrent aoncs arc Ecinds anc NOtEis at June 30, 2CI' 1, are as follows: G, Segmlerillnlormaition The County rraintains thrlEie erterlprise flures. The RV Rleirk Furc is used to account for the ciperatiors clothe Courtly's Recreational Vehicle Park, located in Recrrorc, Oregor. The Eolic Waste Func is usec to accourtl for the operlaliors oflllhe Courty's lairdfill at Knoll Road and 2171h StreEit and four )transfer and recycle staiticins located througl-autl the County. The accumulation of resourcesi that will bel requirec flcir ilhe closure and postclosure costs alssociatEid with the saritevy Ialrcilill are ailso accourled for in ti -e Scilid Waste Fund. The operations off thEi County's Fair1 & Expa CentEir, irclucincl the arnual county fair, are accclunted for in the Fair & Expo Certer Furd. Also accounted for in this flunc is alclivity related to senvicing the gerEirall cibligation bond, issuec in 1996, to firance the construction of the facility anc the reserves forfuture caipitail reecs. In ordEirl to maintain a high cegreE1 oil fiscal maragerrent, the opEirlaitians anc tlhEi fundec r1EisEirves are accounted for in sub -funds of Solid Waste arc cif the Fair & Expo CElntler. A Ludget is adopted fors each oft these) sub-fures. A combining schecule cif net assets, sclhEicule of revenues, expenses and charces it reit) assets aind scheiculEi of cash flciws is prepared for the sub-fures of Solic Wastle and of the Fair & Expci Center. IV. 07FER INFORK/ ATION A. Risk Man agement The County is exposec to various risks of loss related to torts; theft of, cameige to, and destruction cif assets; errors arc cimissiors; injuries to employees; arc nallurall disasters. The County purchases commercial insurance icir properly cmienege, fidelity Londing, cetlastrciphic workers' compersalion claims and stop loss cin its rrec icandElntlal risiks. It self-ir s u res again, -t! losses fors gElnerlal liability, workers' ccimpEir sation, melt iciall and dertlal berefitls, u rem ployrrEint bereflits anc othEirl risks. All operations oil the Courtly, as well as tiwo cciunily service districilsi (Deschutes County 9' ' end ExlElnsicin aind 4-F), parliclipate it the Couintly's selfdnsurarcla progla:m. Neither Black Butte Ranch noir) Sunniver SEIrvice Cistricl participates and Ceschutes Couniy Ell Courty Service District's pariicipatlion is limited to uremploymert terefits and rredicalicenfal. The thirc party insurance coverage, obtaineic by the Courty -4E- Governmental Activities Eusiness Type Activities Full Faith & Crecit LIDS Boncs & Ncites Bonds & Notes Fiscal Year Principal Interest Principal Interest Principal Interest 210121 $ 33,655 $ 37,955 $ 5,17,1,75E $ 21,924,823 $ 2,546,160 $ 1,2134,169 210'13 210,000 36,612 5,398,8021 2!,660,0E5 2,7215,136 1,,1421,03E 210'14 79,000 35,210 4,860,638 21,469,0110 2,9'13,8721 1,040,421 21015 '12E,000 30,366 21,555,596 21,30E,187 3,134,788 513,-12!E 210'16 '175,000 23,901 2,687,218 21,21321,6021 3,351,676 758,9821 21017-210211 3411,160 15,8317 '121,585,510 9,68E,9'15 7,1311,143 2,3155,447 21022-210216 - 15,758,344 5,E7C,711 El, 173,8219 1,31021,871 21027-210311 - 10,775,034 1,764,724 2,271,2142 387,972 2C321-210315 - 2,851,936 134,188 7313,065 314,4921 Total $ 776,815 1 179,88' 62,645,2313 $ 29,845,215 $ 3C,020,911 $ 5,169,5.16 G, Segmlerillnlormaition The County rraintains thrlEie erterlprise flures. The RV Rleirk Furc is used to account for the ciperatiors clothe Courtly's Recreational Vehicle Park, located in Recrrorc, Oregor. The Eolic Waste Func is usec to accourtl for the operlaliors oflllhe Courty's lairdfill at Knoll Road and 2171h StreEit and four )transfer and recycle staiticins located througl-autl the County. The accumulation of resourcesi that will bel requirec flcir ilhe closure and postclosure costs alssociatEid with the saritevy Ialrcilill are ailso accourled for in ti -e Scilid Waste Fund. The operations off thEi County's Fair1 & Expa CentEir, irclucincl the arnual county fair, are accclunted for in the Fair & Expo Certer Furd. Also accounted for in this flunc is alclivity related to senvicing the gerEirall cibligation bond, issuec in 1996, to firance the construction of the facility anc the reserves forfuture caipitail reecs. In ordEirl to maintain a high cegreE1 oil fiscal maragerrent, the opEirlaitians anc tlhEi fundec r1EisEirves are accounted for in sub -funds of Solid Waste arc cif the Fair & Expo CElntler. A Ludget is adopted fors each oft these) sub-fures. A combining schecule cif net assets, sclhEicule of revenues, expenses and charces it reit) assets aind scheiculEi of cash flciws is prepared for the sub-fures of Solic Wastle and of the Fair & Expci Center. IV. 07FER INFORK/ ATION A. Risk Man agement The County is exposec to various risks of loss related to torts; theft of, cameige to, and destruction cif assets; errors arc cimissiors; injuries to employees; arc nallurall disasters. The County purchases commercial insurance icir properly cmienege, fidelity Londing, cetlastrciphic workers' compersalion claims and stop loss cin its rrec icandElntlal risiks. It self-ir s u res again, -t! losses fors gElnerlal liability, workers' ccimpEir sation, melt iciall and dertlal berefitls, u rem ployrrEint bereflits anc othEirl risks. All operations oil the Courtly, as well as tiwo cciunily service districilsi (Deschutes County 9' ' end ExlElnsicin aind 4-F), parliclipate it the Couintly's selfdnsurarcla progla:m. Neither Black Butte Ranch noir) Sunniver SEIrvice Cistricl participates and Ceschutes Couniy Ell Courty Service District's pariicipatlion is limited to uremploymert terefits and rredicalicenfal. The thirc party insurance coverage, obtaineic by the Courty -4E- DESCHIUTES COUNTY;, OREGON NOTES TO FINANCIAL STATEMENTS UNE 3C, 2C' 1 siery ice c istricdlsi not covered by the C ou r ty's slEllf-ir su ranee prcc re m, had no siic nificia rt redo cticr si in the IEivels of insurainee csoverace in thea peisit yeeir. SEitfleic claims have rot exceeced irsurarcEi coverage in any of the pasill three tlisscal years. The County Eistirrates liability for ircurrec 108865 cn bcsth repcidEic arc urreported claims icer gEineral arc veihiele/flEiet liability, wonders'. corrpEinsiation and employee rrecicsal covEiraige. Workeirs' comcEinssatior, genEinal and vehiclEi/fleet liability estimates are primarily basec cr incividual cases estimates for repcidec claims airc through hislloricail data icn unreported cleirrsi as dellerrrined Ly the County's Risk MaragEirrent dEipainrrent. Liabililklsi are basec or Eistirratec tctel ccsit cif settling cleirrsi. LiabililliEis ircluce an amcunt for claims forthait have beEin incsurred buil ret reccrtec (IBNR). The resiult cif the PnccEisis to estimate the clairrsi is not air exaicdl amcunt and eccorcirgly claims are reevaluatEid periocicailly tic eonsiicer the Eiffects cif irilation, recent claiimss se11111Eirrert treres and other econcrrics and social faictcrs. Payrrents frorr thEi furdss whose acfiviliEis are covered are made to the irternal seRiice irsunance funds, basEic cr the Eistirrated r6ed to pay prim arc currert claims and to accumulate nEisscunces for future losses. The net aisisetls, as of Juna 30, 2C' 1, of 1hEi Insurance Fund (all inssunaircEi programs cthEir than rrecicsail/c entail) are reported at ($ E16,928) circ cif the Health BEirefitss Trust Furc (mEiciceil/cental) at $14,578,204, which is 1 CEI% of fiscal yeah 201' claims Eixpense. Charges in the Irsureirce Fures' claim liabilities arEi as follows: Claims Paiyalt IEi, ,une 30, 2C09 FY 21010 claims EINpens Ei FY 2C 10 claims paic C lairr si payab le, J u ne 30, 210' 0 FY 2C' ' clairrs expEirse FY 20' ' clairrss paid Claims cayablEi, Jure 30, 2C11 Insurance Health Benefits Rind Trust Fund TolllI $ 1,943,833 39' ,104 $ 3,3134, 937 1,130,2354 ' 4,2163,63EI ' E,393,892 1,' 34,1307 ' 4,C 91,904 ''`1,225,9' 1 1,E40,080 1,562,838 13,502,9' 8 1,' 91,9' 6 3,767,704 14,959,62C ' ,0' 4,71123 14,091,904 15,106,606 $ 23,117,294 $ ',238,638 1 3,355,1332 B, Contlingenf IliaWllitlses and CcmmInneints The County iss csortirgertly IiablEi with nEispecti llo lawsuits arc other clairrss incicenlal to thEi orcinary course of its cperatiors. Claims covered Ly the Ccurty'& sEilf-irsurance are nEiviewec and losses area aicicruEic based on the juccmEint of Ccunty mainagemEint. According to Courty rranagemert, based on advice of legal coursEil with respect tc sucsh liiligation and cleirrss, ultimate disspositior cif thEisEi rratters. will net have a material acvEinse Erfiect cin the iinaircial position on results of County operatiors. As of , une 110, 21CI11, the County hac commitrrarts outstanding, in the form of contracts fcsr construction rncjects cif apprciximaillely 14 rrillion. Of this eirrourll, $1 rrillion haic Leer paic cn accnuEic through ure 110, 2101, . -49 DESCHUTES COUNTY;, OREGON NOTES TO FINANCIAL STATEMENTS JUNE 120, 2101' C,. Pairf uipaifion in putjlic employees tefiiremenf sVetem The Cregcir Public Employees RetinemErt Sysiter-i (PERS cin "the System";, provices statewide ceiineC benefit and dEf it ed contributior p la r si fcir elic ible Employers siuch esi ur itsi of staitE c overr mE nt, pciliticial siubc ivis icer si, comriur ity colleges and scl- oc1 c istrictsi. For the County Bind other elic ible E mp ICIyE ns that have joired the State end Lcicail Government Rate Fool, PERS isi a cicst-sirairinc, rrultiple-emplcyEr srysitem. FERE is administered urger Crecon REvisec Statutes (CRS; Chapter 21128, 228A and Irternal Reverue Coce Section 4C' (ei) by the Publici Employees REtirerrent Board. The Board has the authority urder state sitatutesi tci ernerc the Plan's berelits and cortributicn mites. PERS isisuEsi publicly available fireirciel reportsthat include finarcial statements aind required supplementary irformaiticn. The reports car be cibtaiirec from the Orecor Public Employees REtlirerrent System, PO Box 23700, Tigarc, Oregcir c728' - 270C or by calling 1-1203-5EE-71277. The Plans ofieri retiremert Bind disability benEfitsi, posit-ErrploymEint healthciaire berefits, einnual cost of livirc incrEiases gird ceatr bere-lits to Plan members and belneficiariEISI. Beneflits diffeir cepEinding upon entry daite. PERS Tier One and TiEir Two plans arc the Oregcr Public Service REitiriEirrent Flein (CFSRP) esteiblishEic for EimployeEsi hired after August 29, 2002, etre establishec by statEi statute to prcivice ItEinEifitsi icri state arc Icicial coverrments and their EmployEEI . The authority tci establish arc eimerc the berefit prcvisionsi of the Flain rests with the C116cor Legislature. 'nhe County funding policies arc persiior experse, ircduce all cicmpcnent units witl- the exceplticn cif BlacH EutIki Reircih Service Cisitrict arc SunrivEir SEirvice District. These Districts, heIVEI SlEiparakl PERS accountsi which are not sicnificairt it relatior to the CCLnty. ThEy are ircluced it their separately issueC annual nepcirls. The recuirec emplCyEEi contributicir of EIS/a is paid by the County. Effective January 1, 2004, chis 6c/o contribution wasi rernittEIC to the Ircividual ACICCIInt Prccrem (IAP) icer all eligible emplCi Eesi under the CRS 228A Individual Accourt Pnogriarr Flair, The County ailso cortributes the rerrainirg airrourts, necesisairy to pay benEifitsi when d1JE1. Fcri Fiscal Year 2011, &Ei County's einnuail persiior cost of 15,5E4,2E4 was Esc uell to the County's riec uirEic air d actual coni dbuticins. The County is riec uireid by ORS 2138.2125 to contribute et ain actual ially cetEIrrrirEid raltEL The erriployEIr rates adopted by 'the PERS board basec on the DeoElmbElr 2' , 2007 ectuariial valuation fora the County for Riscal Year 201' was 12.0211/c for TiEiri One acrd Tieri Two gEineral service EimployEEisi arc ' 0.�2 for police &I fire EimployeES. For CFSRP employees, the Cciunfy rEimittEic cicintributionsi basec cir EimplciyEie class. CPSRP cortributicn mates were 2.58% ion cenEmal services and EI.291/c for pc lice Bind fire employees. These OPSRF rates were eic opted based or actuarial irform afior regarcirc projeciteic costs of the new plan. The acfuariail assumptions in the December 121, 21007, valuaiticn inciluded (a; E.0% irvEisitmert nate cif return, (b) projEicted sialeiry increases cif 3.75°/. with additional increaSEIS for prcmoticr arc IongEvity that vary by ace and siEirvice, (o) hEialthciaire cost inflatior cif Eo/c, graicirc down by 0.E% peir year to 50% it 20'12 Bind (c) certain demographic assiumptionsi. The urcerlying lorg-tern assumed rate of inflaticin is 2.750/c, per year. The actuairie I value of F ERS assets at faire rrarWEit value on thEi valuation date less a reisiE rvE equal to a prorate portion of the irvestmEnt gains (losses) over the four-yeeir period ending or the valuation datEi. The unfunded aictuaniail liability as of Cecember 31, 2007, valuatior is amorlized on ai level percertagE of cioverEic payroll cin al closEC fixed lerm rrethcc ovEir ai 20 -year perliod through DeCEmber 3' , 2027. 50- F i'scail Year Erding DESCHUTES COUNTY OREGON NCTES TC FINANCIAL STATEMENTS JUNE 30, 2011 Annual Pension Cosi (APC) Percerilage of APC Co r tribe ted Net Pe nsil or C bFgarl for 6111012009 $ E,2EC1,380 CIO% I 6)H)2010 $ E,284,017 C100 $ 6)30I2CI11 $ E,584,264 CIO% $ Elieciive July ', 2011, thea Ccunty's PERS rales will ircreaisei to 10.13% for Tier Cnei arc Tier Two emplcyeesi, tc 6.4% for CPSRF geireral service eimplloyeesi anc to VIAE% for CPSRP police wind fire emplcyeesi. These raiiesi are basted ar the Cecember c1, 21009, \iekeition. The Courty isisueic lirrited tax plension bores a portion of its estimated unfundeic actuariail aisset and notes III F recarcirg the outstancirc Jure 30, 20' 1, was $486,246. D, Post-employmeni beinefiits in 2002 arc 2004, the proceedsi of which were usied to fireirce liability (sees neie III C regercirc the balance cf the pensicir cebt). Amcriization of the plensior asset for the year endec Cregor Public Emplciyeiesi Retineirrent Systerr — Retineirrert Heialth Insiurairce ACICourt (RHIA; Flan Cescription. As a meirrbeir of Creclon Fublic Errplcyees Retirerrert Eysterr (CPERS) the Couriy ccnflributeisto the Retiremeintl Health IISI-rerce Acciourt (RHIA) icir Each cif its eligible emplloyeer— RHIA is, a ccist-shaming multiplle-errployer celinec benefit other plostlerrploymert benefii plain adrririsiteired by CFERS. RHIA pays a rronihly conifibutlicn (currently $60 pear mcinth) io%eird the cost cif Mecicaire companior health insuraince preirriums cif eligible retirees. Oregon Reivisec Statutes (CRS) 2138.420 estaiblishec this trust fund. Autlhcritly to establish arc amend the benefit provisions of RHIA resice with the Cregar Leglisilaturei, The Plar is cloEed tc rew entrairts after aruary 1, 2004. OPERE issues a publicly availaiblei firancial report flheitircluces fireinciail statenlEnts and necuired supplerrentairy irformaflion. Thai report rray be obtained by writing to Oregon PuLlic Employees RetiremEnt Systerr, PC Bcix 23700, Ticard, CR 97281-370C. Fundinc Policy. Because RHIA was creaieid Ly einablingl legislation (ORS 2118.4210), cor1rib0ior reicuirements cif the plan rrembers and the participatinc eirrployers were estlablisheic and may be amendec only Ly the Cregan Legislature. CRS necuire Wit an amciunt equal to $EO cin thea tcial mcirflhly cicist of Medicare compeinion heeilih irsiunarnce preimiurrs coverace, whichever is less, shall be paic from the Retirement Health IrSlunance Account) estaLlishec by the emplcyeir, arc any monthly cosh it Excess cif $60 sheill be paid by the eliciblei retired rrerrber in the manner prcivideic in ORS 2118.4' 0. To be eligliLle to receive this m mthly pays- ens towairc the p herriu m cost flhei rrerrber rrust: (1) haivei eic h t years or more of qualifyirc service it FERS at the tine of reflireirrerl ori rieceNe a disability allowance ass if the rrerrben had eight years cir more of creditaiblei service it FERS, (2) receive both Medicare Parts A and B coverages, and (3) enroll in a FERS-sporscireic health plair. A survivirg SPOUSE) cr cependeinfl of a decreased PERS retiree who was elicible to receive ire siubsicy is eiligiLle to receive the subsicy if he on she (1) is recieiiving a retiremert' Lenefit or allmheince from FERS or (2) waist insured at the tine the meirrbeir cieic acrd the meirrberi retired belfore May 1, 1991. Participating public employers efEl contractually recuked io ccintribute io RHIA at a rate assessed each year by OFERS, 0.2 1% of enrual coverec payroll for Tier 1/Tieir 2 errployeesi, 0.190h lcir CPSRP emplciyeiesi. The CFERS Boarc of Trustees seisi the employEr contlriibutlicn mite based on the einnuEil neicuillEd cort'ributicn -51- DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JL NE 30, 2101 ' cf the employers (ARC), an amount actueriially deterimined in accorcance with the parameilers of GASB Statement 45. The ARC neipnesents a level cif fording that, if paic or an ongoirc basis, is priojected to ccveiri normal cost each year and amortize any urfurced actuarial liabilities (cin iurdirg excess) of the plar weir a period ncit to exceed thirty yeiars. The Couinty's corfnibuficrs tc RHIA which eicuelec the requirec ccntributiors each yeierwerie includeic with the playmerts for the reitirement plain describeic it IV.0 aibove arc werie applrcximaitely $195,293, $25' ,089 arc 1217',2154, neispectively, for thea yearis eindec JL rei 30, 20' 2101 CI anc 2009. Deschutes Courty Retiree Health Plain Plar Deiscription. The Cescl-uileis Ccurty Reiireei Health Plan is a sircle eirnp)ciyer cerfined bererfit plcsterrplcyrrert heailthceire plain that provices medical beneifits to elicible rieitirec employees of Deschufeis County, Deschutes County Extension aind 4-H Service District arc Desicl-odes Court'y 91' Service Cistrict anc theirs bensficiarieis. The Alar has two compcnerts: the Self -Fay Health Flar which is roc uired by OrEICor Reivisec Etaf;utes 2411.30,21 to plrovide retirees with group healih and ceniel irsiunence from the date of nerkirierrert tc ace E15 at the siame rate proviced to current empllcyeeis arc the Subsidized Heialth Plar unceiri which the Cciurty pays all or part of We heelllh cares costs form elicible Eatlireies uncer severial colleictive bargairing acnesememts. The criteiria to deleirimite wheither an eirrplloyee is eligible itcluce: yeiairs of service, eimp Icyeie ace, c ise bility cue to lire of c uty and wheither the eimployea has vested it the respective retirement plan. Furcirg Fcilicy. The County curds the beinefits cin a pay -es -you -go basis. Since the total annual cortribut'icn in thea currert year was less thar the Arrual Reiquired CcintribLtion, a liability isi preisentec cin the County's Steterreni cf Net Assets. Annual OFEB Cost and Net CPEEI Ctllige1ion. The Countly's anrual ciheir: pcstempjciyrreri benefit (OPEB) cost IJexpersiei) is calculated based cr tlhei anrual requircia contributior, cf the emr1cyer (AFC,I, an amouni actuarially cetermireic it ecccrcarcia with thea pariarreiters cf GASE No. 45. The ARC represents a IEIVEII of fundirc that, if paic or an ongoing basis, is plrojeicteid tci cover ramal cosi) eiach year arc amorl:i26 any uniundeic actuarial liabilities (or iurding excess) over a pleiriod not to exceec thirty years. The following table shows the comporeints of the County's annual OPEB cost for thea year, the arrount actually contribuileid to the Flar, arc changes in the Courty's ret CFEB obligailicn to Deschutes County Retiree Health Plan: Arrual Required Cortribution Interest cr Nett OPEB Cbligation Adjusiimert to fhe ARC for Neil CFEB Obligaticin Annual OPEB Costl Estimateic C ori ribui icr s Ircneiase (Decrease) it Nett OPEE Cblicaticn Net CREB Obligation - Beg irring of yeah Net CFEE Obligation - End cf year -52- Fiisical Year Ending J u net 30, 2011 J unei 30, 2 010 $ 3,161,7'4 $ 3,' 65,7'17 165,E218 30, 207 (281,503) -17,43 3,045,739 3,374, C1217 (57' ,679) (521E,737) 21,474,06CI 21,845, 29CI 5,517,59' 2,6721,30' $ 7,991,65' 1 5,517,59' DESCHUTES COUNTY, OREGON NOTES TO FINANCIAL STATEMENTS JUNE ISO, 2011 The County's annual CPIBB posit, the percentage cif anrual CPEB cosh cortriLutec to the Plan, and the ret CPEB oLligatior for 21011 was as iollows: Furdec Staiusi and Furcing FlrcicreEISS. As cif June 110, 2011, Me rrost recent actuarial valuatlior datEi, WE Flan was corsicered uniurdec. ThEi actuarial accrued liatilily for bereiits was $218,2cC1,50;1, arc the actuarial value of assets was $0, resiultirg in an uriurced actuarial accruEic liatility (UAAL) of $28,2901,50:1. Cf these amounts, $121,664,8'2l rEilaited to the SULsici2Eic Health Man arc $15,625,69CI rElat'ed to the Seli- Reiy Health Plar. The covEREid paryroll (einrual payroll of active Eimciloyeies covered Ly the Plan) was $53,2194,182, arc thEi ratici of the LAAL to the ccivEired payroll was 511.08%. Actuarial valuaticrs of ar orcoinc plar involve esitirratles cf the value of repcidEid amourts arc assurrptiors ataut thEi protability, of ociciurrercEi of ENEirts far into the future. Exarrplesi ircluce EI Urptiorsi alcoutl future errploymEirtl, mortality, and the hGalilhcare cost trEird. Amounts deterrrirec regardirc the iurdec status of the plan gird the anrual requirec contribulliorsi of thEi errplciyEir arEl subject) to corllirual revision aisi actual rEisUlts are con -pared with paisil expEictaiiors and rEiw Estimates ; are rradEi alcout thEi fluilure. The schEicule of furcirg plrogress, presierted as required surrlEirrertary inicrrratlion ircluce LEllow, presents tlrEind irformatlicr about whEither the actuarial vailue cif Alar assets is increasing or clEicreasiirg over ilirrie relative to the actuarial accruEic liabilities ion benErfit'S. Acivariel Nellhocsi and Assurrpticrsi. Projections of bereflitsi for firancial Wporting plunrcSEisi arEi basec on the siutstartivEi plan (the plan as understood by the Eirrployer and WEI plan rrEimLersi) arc ircludEi the Types cif berefitsi prcvidec at the tine of Eiach valuaticir arc thEi historical patterr of siharinc of berefit costs Letweer the employer anc plain mEimbersi to that point. The actuarial methods and assumptions usec inclUdE1 techriques that are cesigrEid io reducE1 the Eiffects of short-term volatility it actuarial eiccruec IiabilitiEis and the acituarial valuE1 of assets, ccirsiisteirtwith the lore -tern perspEictive of WE calcOaticins. Assurrrptiors LEEK it cailculaiiirc the actuarial liabilities associetiec with thEi CesicHWEis CoUrty Retiree Healtr Plan ircducEi a 3% investrrent returr; ar irsurance premiurr anrual trend rale of 7.5% for the 201' fiscal Near, reducirc to 59/o over a 5 year pE1rioc; a retirEiEi heaRl- claims arnual trEind rate of 8.5% for the 20111 fiscal year, reclucirc io 5.5% over e 6 year period; arc retirEirrert raflEIS uslec Ly Cregar PERS adjustEid for County treresi. The Ertlry Age Normal (EAN) Actuarial Ccisit MEitlhod is usiEic to cetermire the Normal Cost aric Acrtuarial AccruEid Liatility. Urder this rrethod, thEi actuarial prEisEmt v01lUE1 of the rrojectec berEifiilsi of each acrtive Eimrllcyee included it the valuatior is allciceitec or e IENEI collar Iasis over thEi service Of thEi acINEi emrlciyee t etweEir aE EIL mec Erl ry AgEi (date of hire) arc esisiu rred Exit Age(s). The p orticir of this actuarial p resieir t value allocatec tic the valuatlior; year is culled the normal cost for thel ecllive EirriplOyEiEi. ThEi slum of these ircNidual normal ccsilsi is the Plar's Norrral Cost for the valuatior yEiar. The portio Of thEi actuarial plresieirt value of all projected benElffils (includirg lzenefits for non-active pledicipartsi) that is not rrovicec for ail the valuation dale by thEi actuarial rrESEini valuE1 Of futurEi rorrral ccsills is callec the Actuarial Accrued Liatilitly. -53- Peircenlaige Fiscal Year Annual cif Annuall OPEE Net OPEE Ending CPEE Cost Contriibuliiors Ccsl Contribuled Obligation EI/30/21009 $ 11,1E5,7- 7 $ 620,0411 19.59% 2,672,1101 61/30121010 $ 3,374,0217 $ 528,737 15.67% 5,5' 7,E91 6/30121011 $ 11,045,7119 $ 571,E79 18.77% 7,991,6F1 Furdec Staiusi and Furcing FlrcicreEISS. As cif June 110, 2011, Me rrost recent actuarial valuatlior datEi, WE Flan was corsicered uniurdec. ThEi actuarial accrued liatilily for bereiits was $218,2cC1,50;1, arc the actuarial value of assets was $0, resiultirg in an uriurced actuarial accruEic liatility (UAAL) of $28,2901,50:1. Cf these amounts, $121,664,8'2l rEilaited to the SULsici2Eic Health Man arc $15,625,69CI rElat'ed to the Seli- Reiy Health Plar. The covEREid paryroll (einrual payroll of active Eimciloyeies covered Ly the Plan) was $53,2194,182, arc thEi ratici of the LAAL to the ccivEired payroll was 511.08%. Actuarial valuaticrs of ar orcoinc plar involve esitirratles cf the value of repcidEid amourts arc assurrptiors ataut thEi protability, of ociciurrercEi of ENEirts far into the future. Exarrplesi ircluce EI Urptiorsi alcoutl future errploymEirtl, mortality, and the hGalilhcare cost trEird. Amounts deterrrirec regardirc the iurdec status of the plan gird the anrual requirec contribulliorsi of thEi errplciyEir arEl subject) to corllirual revision aisi actual rEisUlts are con -pared with paisil expEictaiiors and rEiw Estimates ; are rradEi alcout thEi fluilure. The schEicule of furcirg plrogress, presierted as required surrlEirrertary inicrrratlion ircluce LEllow, presents tlrEind irformatlicr about whEither the actuarial vailue cif Alar assets is increasing or clEicreasiirg over ilirrie relative to the actuarial accruEic liabilities ion benErfit'S. Acivariel Nellhocsi and Assurrpticrsi. Projections of bereflitsi for firancial Wporting plunrcSEisi arEi basec on the siutstartivEi plan (the plan as understood by the Eirrployer and WEI plan rrEimLersi) arc ircludEi the Types cif berefitsi prcvidec at the tine of Eiach valuaticir arc thEi historical patterr of siharinc of berefit costs Letweer the employer anc plain mEimbersi to that point. The actuarial methods and assumptions usec inclUdE1 techriques that are cesigrEid io reducE1 the Eiffects of short-term volatility it actuarial eiccruec IiabilitiEis and the acituarial valuE1 of assets, ccirsiisteirtwith the lore -tern perspEictive of WE calcOaticins. Assurrrptiors LEEK it cailculaiiirc the actuarial liabilities associetiec with thEi CesicHWEis CoUrty Retiree Healtr Plan ircducEi a 3% investrrent returr; ar irsurance premiurr anrual trend rale of 7.5% for the 201' fiscal Near, reducirc to 59/o over a 5 year pE1rioc; a retirEiEi heaRl- claims arnual trEind rate of 8.5% for the 20111 fiscal year, reclucirc io 5.5% over e 6 year period; arc retirEirrert raflEIS uslec Ly Cregar PERS adjustEid for County treresi. The Ertlry Age Normal (EAN) Actuarial Ccisit MEitlhod is usiEic to cetermire the Normal Cost aric Acrtuarial AccruEid Liatility. Urder this rrethod, thEi actuarial prEisEmt v01lUE1 of the rrojectec berEifiilsi of each acrtive Eimrllcyee included it the valuatior is allciceitec or e IENEI collar Iasis over thEi service Of thEi acINEi emrlciyee t etweEir aE EIL mec Erl ry AgEi (date of hire) arc esisiu rred Exit Age(s). The p orticir of this actuarial p resieir t value allocatec tic the valuatlior; year is culled the normal cost for thel ecllive EirriplOyEiEi. ThEi slum of these ircNidual normal ccsilsi is the Plar's Norrral Cost for the valuatior yEiar. The portio Of thEi actuarial plresieirt value of all projected benElffils (includirg lzenefits for non-active pledicipartsi) that is not rrovicec for ail the valuation dale by thEi actuarial rrESEini valuE1 Of futurEi rorrral ccsills is callec the Actuarial Accrued Liatilitly. -53- ❑IESCHUTES CCUNTY, OREGON N07ES TC FINANCIAL STATEMENTS ANE 30, 2011 Under this mEithoc, thea actuarial pairs (losses), as they CICiciuri, repute (ircrEiase) thEi Urfurdec Actuarial Aciciriuec Liabilityl. The Deschutes County RetirEie I eeilth Pllar is deemeic "urfundeic" in accciraance with thea rielevairt GASB statemerts. The taible below preserts a schedulE of fundirc progress fcri the most revert actuarial valuations for thEi Cciurty's postretirerrent health plans. Actuarial Actuarial Value of Valuai ficin Assets Date (a) 6/c10/2 C 11 $ 7/C 1/2 C 08 AcituaiCa Accrued L'iatility (AAL J EniryPEc (b) Urfurdcd (Overfu r dedJ AAL Funded (UAA L) Ration UAAL as a Percie ritage Covered of Covered Payrc II Payroll (c) (b-a/ci) $ 28,290,5C31 28,209,5C3 C`A $ 53,2E4,3182 53.C80/c $ 27,37'1,45C $ 27,371,45CI C`. $ 46,EEE,544 E8,280/< E, LJandfilll closure aind postclosure care costs Startle and Federal laws acrd regulations require that the Courty place a final cover or itsi larciill sites arc pEirfcrrr certair meirterance and rnoritorirg furcf;iors at the siites for a minimum cif thirty years after cilcsiurEi. In adciilior to oreriatirc expersies relatlec to currert' activities cif the lairciill site, air expEirse provisicr arc relafeic liability are beirc recogni2ec basted on the future closurEi arc postlalosure care costs that will ICE ircurrEic rear cr after the cane the lardfill nc IcngEir accepts "astle. The reccc ritior of these larciill cilcsiurEi arc pcstcdosurie care costsi is basiec on the amourt cif the lairdiill usEid eaioh yEiar. Al , ure 3C, 21011, the estimated liaitility for larcfill closure and postclosure care costs is 110.1 million. This is basted or engireerirc estimates cif 57% usaice aitl Krctl Larciill (7,' 40,OOC ciubic yares used of 12,5CO,OCO cubic yaresi available) arc full usage at other smaller SitES. It is EisitirratEK tlhetl air adciticral $7 millior will be recccnized as closure arc pcstatosure cierEi costs bet"Eien July 1, 20' 1, and the cater the lardfill is currently EID�pectec to Le fillet tc capacity (the yEiar 2029). ThEi Eisiiimaited doral current cost cif the laircfill closurEi and poskilosure care, $15,882,126 is based cin the amoi.irt that "cult LEI paid if all equipment, iacilitiesi and services required tc pilose, mcritor arc maintair the lairdfillsi were acquired as of June 3C, 2011. however, the actual cost of closiurie arc rostcicsure care rray be highEir or Icwer cue filo irflation, charces it techrcdccyl cr charces in regulaticrs. For the past sEivErail yEIers, the County Has dEsignatlec rescurcesi 1cr future CICISLie arc postClosiurE care air it airtieipetes ccrtiruing to co sci. The Courtly rrEiets the "Local GovernrrEint Finaircial TEist" which provices finarcial assurarcie as fa the County's ability lo meet its iiirarciel oblicatiors for closure and FlostlClosure. F, Fur d Strucitlu re, The Cour tyl mairtairsi cieriair acditlioraI SIL b-furds for its c"r sir ecific mair acerr ent reecsi. Th es El sub- furesi arEi corsclidaited into the appropriate curd fcrifirancial repcidirc purposes as req uirec by Generally accertec accourllirc principles. N aior Funds — C over r mertal General Fund — accourt's for tlhE firenciel operatiors o1 the County which are not acicourlEid fpr in einyi other furc. Principal sources cif revenues are property takes arc ievenuesi from the State of -54- DESCHUTES COUNTY„ OREGON NCTES TO FINANCIAL STATEMENTS J L N E 30, 21011 C recicin and Federal goveirr mert. Expeir ditures eirei p riima riily for ger era I govemr meat activities such nisi assessm-ent, taxatior, cisitrict attornery, and county clerd. Sub -funds of the General Furc: Economic Deivelopment - Iciar repeyrreni arc irierest rieiveirues for loains einc grants to b usinesisi enfitlies and r otl-for-p rofifs. Court Techrology Reiservei - available resicurceiSi fcir upgracesi iio Video Arraignment equipmeri. Assieissrrert & Taxation ReserVEl - availeible resouroeis for thle upgnace cm replaicerreint of the assessmert arc teixaiticin system for the Courtly's property tax activities. Justice Court - finest anc feesi used for operatirg el jUEticiei cciurt. Eethleheim Inr - available resources experced ilei purchase arc upgraice of a feirility for the h cimelesis. H uma r e Society of Rec m orc - loan -Ircim e reserve fund of Scilic Waisie fo make loans ilei the Humare Sciciieitly of Recmorc. Plrcijectl Cevelopmeirtl - proceecs from Courty lane sales arc leases for acquisiticr of real property for use by tlhe Courty. General County F!rojects - propeirty taxes arc irtler furd arc tlhirid-plarty rerts fon cerereil Courty capital protects. Gereral Capital REISIElrve - available resouricesi resieirvec for building reimocEll wind future maijcir mEirterance of Courtly buildings. Properly Maragerrert Opemaiiors - Rerts fciri assistlanoe with ircustlriail develcipment gird n-anagemeirf of Courty's real prioperty. Community usilice-,uvenile - property tel)xEisi, steitle greirt!s and feces fon response ilei juvenile delinquency programsi within the County. Coce Abaiement - mailable resources fcr erforreimertl of County sicilid waste arc sanitlatior codes. Vehicles Mairterenoel and Reipleicemeirt - tramsfers flrom Courtly funds arc departments for \�ehicte replacement and repair. Sheriff's Cffice - rieiveinues pursuant to iriergoverrmeirtal agreements with Courtlywide wind Rural Law Erforcemertl Cisitricts usiec for public siefety, ircludirg the ciperiatior of it e conrecf.iorial facility. Courtywice Lem ErfcInlCIElmert District (Cisitnicit 41) - property tlaxesi, charges for services, Federal and State granisfcir public safety, oourtlywidei, irclucirg the operation cf fhei corriectieral facility. Sub -fund cf Cau nfywic e Law Enfciroem eri District: -5E- DESCHILTES COUNTY, OREGON NOTES TC FINANCIAL STATEMENTS JUNE 3C, 2CII Cciuntywice Law Enlcircerrent Cisitrict — Capital ReservEi — availaUEi rEisources reservEc ions major ciap;ital p urch asesi. Rurial Law ErforcerrEint District (Cistrict 42; — property tOlYEIS, charges fon SEirvices, Feceiral arc State charts icr plublici siefety in rural areas. Sub-furc of Rural Law Erforcemeirt Cislrict: Rurial Law ErforicemEint Cisitricd — Capital PesiervEi — available resources reserved for rrajori capital purchasiEiSi. Road — State gas tax aplporliorrreri and FEicereil forest receipts fare pu blio roacs arc hic hways. PERS ReservEi — charges to Courty's operating fures anc depairin-ertsi to Eisdablisih a rEiSiErve for ircrEaaes in the PERS ratE. Naior Furdsi — PropriEitary — Erterprise Solic Waste — fees arc charges for siEirvices for the operaiiicir, mairienarce arc cilcsiure cif the County'Si sanitary landfill arc translEiriarc recycle stations. Fair 8i Expc Certer — feesi, triarsifersi arc property taxes for the opEriaiior cif a lair einc Eixpci CEinier, eir nual cc urty fairi air d playmEirts fciri dEibt servioE. Ncnrrajor Goverrmertal Funcei S�eciel Revenues Funds Grant Fricjectsi— granisi for local programs asi cesignaied fry the grariori. La PinE Irdustrial — prociaedsi from larc sales arc IEiase paymEnts for ircustrial cEiveloprrent in the La Fire Incustrial Fark. Rank Accuisitior arc Ceveloprrent — applorlicrmert from if e State cif Cregor frorr reorEatioral v& isle feesi. Feirk Developrrert Fees — feEisi paid Ly cevelopers in lieu cif land conaiticn fari parW cevelcprreni. C ourty Sch ocil — local taxEisi and FEideral foriesi receipisi fciri EC ucatior. Special 7rarsiplciriaitior — State griarisi for trarspcirtalior. Taylcir Crazing — FedElrall furcei adrriristEirec by Slate fcri rargEdard irriprcivElmer t. TmarSkint Roorr Tax— locging tax icir promotion cif tourism gird County sEirviciEis. Viceci Lottery — Siaiie'si video loliery eipportionmeni for grants pron-citirg Economic develcpmEirt. Welcome Centeri— Icdginc taxesi for recreaticr advertisirg. -56- DESCHUTES CCUNTY;, CREGCN NCTES Ta FINANCIAL STATEMENTS JUNE 30, 2011 Foreclosed Larc Sales - land scale prooEieds for supervision arc meirterance of propEirliEis acquirec through tax fore cicsu re. Liquor EnicrcemEnt - allocatior of Siate fundsi fcir erforcEmert of liquor laws. Victims' AssistarciEi -• grants for providing assisiteircEi to cirirre victirrsi. Law Uibrary -fires gird fees for rraintEnarcEi of the law library. Ccurty ClEirk REcores - feesi fcir upgracirg storage and retrieval SystEims. Cl- ildrer & Farr ilies C orr mission - FE1c eral arc State charts far family and ch ildrer p rograimisi. Sheriff's AssEit Forfeiture - proceeds frcirr SOIIE of assets forfeitec in State wind Feceral Court for law enforcerrent programs. Court Facilities - Fines anc feEsi to provice siEicurity it the COUrt building. DeschutE s Cou r ty C orrmu nicatior System - contract payrrE nts for radio systEim for public safEity orgeinizeiticins cif Eeschuies County. Public Health - fees for sEirvices, StatEi grarts and Gereral Func trarsfEir for ccirrmurity wide hEialth care. HEialthy, Start - iEiesi for servicEiai and StatE charts for comprehersive preratail care for low-incorre womier and tl`E it infeints. Public Health Resierve - irairsfer frorr Fublic Health, mace it FY 2C07, and interest cir iMEistmEints for resEirve to Eirable sustlaired response tci sigrificantl public heeiltl- everts. Accountable Behavioral Healtr AlliarciEi (AEHA) - State grant for rrEntail realllh services. BEiI-avicirail HEalth - fees for sEnvices, FeclEral anc StatE chants for rrertal health serviciES arc courselircl. ACutEI Care Servicies - State grand fures for acute dare siEirviCEiS to il-e rrertelly ill. CHP - ChEimical DeperclEncy - Cregcin HEZIth Plan arc chemical cepencenoy fees for drug abuse treatment. Commurity Developrrert -feEsi arc charges fon servicEis for plarning, builcing safety, educatior and public servicEsi. CDC-Grourcwatler Partnersil-ir - transfers for mairtenarCE1 of waiter quality anc oper spade anc feces frorr deveilopErs for We protectior of groundwaitEr, including rebates for replacEmert' cif sEiptic systems. NewLErry NEighboncciod - prciceeds from lairc sales acrd graints for rrairieneirce cif watEir quality anc open spaces. -57- DESCHUTES CCUNTY„ CREGCN NCTES TO FINANCIAL STATEMENT JUNE 30, 21011 GIS (GEiccraphic Irforrratior Systems) DEC icatec — recorcirc fees arc sales icr map daitla siysterr. Natural Resource Protection — creints fcr the ccrtlrol cif rc)ious weecs amd prcirrotior cif I•ealtl-y fcresits. Federal Forest Tittle III — f6deral moniesi for Grants related to Natiorel Forest activities it ❑eschuieis Ccunfy. Surveycir — feEisi for SIM)Ely MSasu re merts, plat reviews air d ccicurreni filing. Pul✓lic Land Correr Freservaiticin — feES1 icr mairtairirg permanert morumerts cif siurVEIy corner positions. Roac Builc it c air d Ec uiprrert — tlransiers -flrom Roac Fund fcir fu ilu re capital asset p u rchasies. Roeic Improven- entREiservE—faesforfuturE irfrasitructurE recuirEmerts. Courtywice Tlransip,ortatior SCC Implroverreni!— fees frcrr dEivelopers gird builcersi for uplcradEis arc expleirsior of county roeic irfraistructure. Dcc Control — licenses, fees and conaticrs for arimal control. Adult Parcdei arc Frcbafior — charces for services and Etlai!Ei Cepartrrent of Corrections crairt for opEiraticr of Courty justice p;rocram. Deschutes Courtly X11' County Service District — property taxes, cl-arces for sEmvicEis and grartls for operalliors cif courtywide errercency call cenflEir. Sub-fundsi cif DeeichuflEis Ccuniiy el' 1 Couriy Service District: 911 New Facility ProplEirty — irarsfer from opeiretirc furd for persicral plroplEirty installed it the new facility. (Occuplaincy— Aucust 2CI10: Func iractiveitlec as of June 1`I0, 2CI' 1. CEISChCtesi Courty 911 County Services District Equiprrent Reserve — irarsfer iron- opErailirc furc for suture capitia l assefl requirements. Deschutes County EAensior and 4-H Service Districll— property taxes for Oreccr State Uriversiity's E�tlension Service plrocramsi. Sub-furc of Deschutes Courty Extension and 4-H SerVICEI District: Deschutes Courtly E)dEnsicin and 4-H Service District Reserve Fund — trarsifer from operations for fufu rEi caplitlal asset rec uirEimerts. Elack Buite Ranch Service Disirictl — property taxes arc feEs for security services and law erforcemertwithir thEi Districi'si kcuncariesi. Surriver Service Disi'rict — plrcplerty ilEMISI and fees for laity erforcemEint arc fire services within the Cistrict's t:cundaries. Sulr-fund cif Sunriver ServiCE District: -58- DESCHUTES COUINTY„ OREGON NOTE TC F INANC IA L STATEM E NTS ,UNE K, 201' SurrNElr rerviCEi District Reserve - func& transiernEid from Sunriver Services Cistricl for iLturie capital asset recluiremEirts. Detlt Service Funds Local Improvement District, SeiriieE 21C105 - cicillectior of Epeciial aEEEissrrent liEirE for the cebt service cin splEiCiial aisisessmEint boncs. Lcical IrrprovEirrert District, SeriEs 2007 - collection cif special assessment liers for &Ei cebt serviCEi on special assesEmert bondsi. Local IrrprovErreril Cisilrict, ceriEsi 20C19 - collectlicir Cif sp;Eicieil assessmEintl liensi for ihEi CEibt serviCiEi or special assessrrert bonds CDC Builcirg Full Faith & Crecit, RErfuncinc, Series 2CIC14 - furds irarsiferred frorr Comrrurity DEivEdopmertfor dEibt service or boncs issued to builC Community CEvelciprrent busking. Full Faith rind CrEidit, 21003 - funesi tlrarsferrEC ircim cepairilrrEntsi for cebt service or bores issuec for builcirg, remcidel and accluisEhicr of cifiice buildings, corrmuriceitlicin systerr. Full Faitlh arc CrEiditl, 2005 - lures trarsiferred ircim dep,artrrertl fon dEibt sEirvice cin dcindsi issuec to fir ance ADA cion- pliairce projEiCts. Full FaP and Credit, 2100EI - long-iiEirrr opEiratingl IEiases for debt service cin bords issued for new Off iCiEi builcirg. FLIT Faith and Credit, 2009 - lease paymerts for cebt serviCEi or bonds issuEc tC purchase anc rEimocel an CiffiCIE building. HFEiB,CC Full Faith anc CrEICit REifuncirg Series 2CIC15 - intEir-func tlransiers for CEibt sEirvice cin boncs iSSLEid for nEiw ccinstruction arc building remocel of iacilitiEis for use by Public arc BEihavicrel Health Departmerts. Full Faiii h air d Crec it, 20' 0 - lease platy rrents air c rEirraining resouirces from capital prof ectl surd for cebt siErviCEi on boncs issued tci build ei secure trEatmEint feiciility. Public Safety 199E1/20Cl2 General Obligation - prciperty taxes for CEibt sEirvice or bores issuec to bL ild p u blip safety torr plex. PERE SEiries 21C102 anc 2IOCI4 Cebt Eervioe - trarsfer irom oplEmaifingl fundsi for d8btl siEirvice or Loncs issuEiC fo func pensior liability. Benc Library County Service District Gerereil CHigatior - prcipErly taxes for debt) EEirviCEi cin boncs issuec to builc a public library in Berd. Recrrorc Library Courty SEinvice District General Obligatior - plropEirly taxes for debt sEirvice cin Itcinds issuec to rerrodel a building for use nisi & public librairy in Redrrorc. SLnriver Library Ccunily Service Cisirictl GEinersil Cbligeificin - property fa�Eis fcir cebt service on bonds issued to build a public library it EurrNer. -Hl- DESCHIUTES COUNTY, OREGON NC'rES TC FINANCIAL SIIATENENlIS JL NE 310, 21CI11 Ca p,'ti� 1 Prcj eic is Funds Local IrrpnicvEmert Cistrict- collections cr urbondec tiers to irri ive meads air streets fcin berefitEc properties. Jail Faemcc el - irtE rfu n d Ican f circ i he pilar r it c cif the jaiil remocel project. Jamiscin Acquisitior & Remocel - Lord plrcceEcs to plurcheise real prof sty acrd its remccel. CSP Builcirc - plmacEeds mom ei bcrc issue tc fund corslructior of air office builcirc. llhe griound floor will be cccupliec by the CrECor State Felice. (jCccuparcy - July 2010) Furc iractNaitec as of Jure 30, 2011. Secure Treatmert Facility - griartsi arc bort plroceecs to ccnsitruct a builcirc acjeicent to the Courty's III safety campus. Furc inactivatec as of June 310, 2011. Ell Building - proceecs from a bcrc isisue tc furc construction cif ar cffic,e building. The secorc flocs will be occupied by Ceschutesi Courty 911. (ICcicurancy - August X110) Furc inactivetec as cif Jure 310, 2011. Caimplus Impnovemerl - triarsfer from other caipiteI prcijecls fures for CIZIMI us improvements. Ncnmaicni Proprietary Funds - Erlerpmise Furc IAV Park - &eingesi for splice rerteilsi and tmarsfensi for the operaticr arc maiirtereince Of the County's necrearticinal vehicle plaint acrd cebt services. Ncrmajcri PriopriiEitary Funds - IntEinral Eenvice Fures Builcirc SErviCIES - intErlurd charges for custocial, repairs arc mair'lerarae 1cr Courty facilities. AdmiristrktNe 3ervicEsi - intEdurc changEsi fon sEirvices prioviced by County acminisitreilicir. Boarc cif County Commissioners - irterfurc charces for services plrcvidec by the County's ccrrirnissicners. Fin arCIE - irtEriurd c,harc es icrisen, ices i ividec by Fireince Depierlmerl. IJegal - ir'lerfurc ch arc es fcir SIEirvicES proviced by IJegail Depeirtrriert. PErsonreI - irterfund ciharices for serviCIE s prcvidEc by PEI nsorrel CepartmEnt. Irforimaiticr llEchnclocy - intErfund cheirgES for ElEiry ices proviced by 111 DEparitmEnt. Irformaticr 11Echnolocy ResiErve - irterifurc charges for future tEchnology irruprcverri Irsiurairce - interfurd changes for cerEmal liability, plrcperty, vehicle, workers' cicmperseition acrd uremp;lcyrrert irSI-rairce. f;ealth Benefits Trust- intEirfund charcesfor mEcicalicental health irsurairce. Me REQUIREC SUPPLEMENTARY INFORMATION This page inientionailly left blank. CESCHIUIIES COUNTY, OREGON GENERAL FUND SCHEDULE CF REVENLES, EXPENDITLRES ANC CHANGES IN FUND BALANCE -BUDGET AND ACTUAL FOR TF E YEAR ENDED JL h E 3101, 2011 REVENUES Local Taxes - property Licenses anc permits Fines, forfeitures and penalties Investment earnings REInts Charges for servicers I nteirgovernrrienta I Eli atei FElderal Total reivein uesi EXPE NDIl URESI General goveirnrr eint Assessor F eirscir ne I se rvices N aterials and seuvices C a pital outlay Tota I Assessor Clerk / Eleici ions 2,554 ,841 2,554 ,841 2,478,72'1 797,378 797,378 7751,313 3C',000 30,OCIC1 - 3,382,2' 9 3,382,2191 3,254,034 76,'120 22,065 3CI,CIOC1 28,' 851 Personnel servicers Elucgeled Ameiuritsi 748,5014 705,627 42,877 Materials anc seirvices 735,523 Variance witl- Criginal Final Actual Amounts Final Budgel '12,800 '12,CI27 773 $ 20,58E,200 $ 20,58E,20C $ 21,341,373 $ 755,173 27,000 27,0100 2E,450 (550; 450,4EO 450,4ECI 56-1,3E5 '110,905 E4,000 E4,000 82,047 18,047 37,9CI8 37,908 37,908 - '1,341,386 '1,341,386 1,621,0512 279,6EE 2,451,49( 2,451,4901 2,578,532 127,042 586,E30 rl86,E30 594,E 32 8,002 251,5149,074 29,5145 074 261,843,359 1,298,285 2,554 ,841 2,554 ,841 2,478,72'1 797,378 797,378 7751,313 3C',000 30,OCIC1 - 3,382,2' 9 3,382,2191 3,254,034 76,'120 22,065 3CI,CIOC1 28,' 851 Personnel servicers 748,5014 748,5014 705,627 42,877 Materials anc seirvices 735,523 722,823 597,148 125,675 Capital cutlay 1 O '12,800 '12,CI27 773 7citaI Clerk / Eleiclions ',484,' 27 1,484,127 1,314,802 169,325 Board cd Frcipeirty flax Apreials FEr9cinneI seirvices 41,259 41,259 40',901 358 Naterials and services 34,044 34,0144 251,74E 8,298 C a pital outlay 1 CIO 10C. - 'I CI0 TolaI Board of Prop Taix Ar peals 751,403 751,403 66,647 8,756 E istu ct Attorney, Personnel services 3,9EI5,848 3,920,848 3,917,557 3,29'1 Materials and services 8E 1,279 936,2791 8591,2E6 77,G13 CaKlital outlay 25,00C 25,0(101 5,6E3 19,337 7cital Eisilricl Attorney 4,E82,'27 4,882,127 4,782,4861 99;64' flax F e rscnneil se rviceis 495,527 4 85,5127 482,418 3,109 Naterials and seuvices 343,383 371,383 349,225 2E,158 Capiial our ley 81,(1(10 - - - Tolallax 846,9110 896/9110 827,6143 29,267 Ccirtinued -E 3- DESCHUTES CCUNTY, OREGON GENERALFUND SCHEDULE OR REVENUES, EXPENDITURES AND CHANGES IN FIUND BALANCE -BUDGET AND ACTCAL FOR T HE YEAR ENDED L NE 3C, 2C11 Erp:einclHures (Contirueid Veteran's seirvices Fersonnel services Materials ainc se rvices Capital c utlay Total Veteran's seirviceis Pimperty n-ianaic ement Personnel services Mal erialsi and services Capiiail cI.ilay Total Property mar aigleimer 1 Craint proi.jecIs Ferserinel services Naterialsi and services Capital ciutlay Tcital Graint proijecits Non-Depeirl rr a ntal Personr e I se rviice s N aterials and se rvices Capiial clilay Toial Ncin•-Ceiparimenteil Toial c ene rail government Opleiratinc contir gency E ud cleiteid A mounts 1,2152,046 - 1,252,046 Total expenditures 20,973,074 14,879,436 12,758,8213 Variainciei with Origiral Flinal Actual Amounts Final Budget (1,737,164; (15,727,164) (110,0C10) Total etherIineincing seLrces (uses) 184,528 1513,168 189,940 3,228 77,5651 81,569 75,883 5,686 '100 '100 - 100 262,197 274,837 265,823 9,014 - $ 8,3913,148 $ 8,393,'148 198,495 21 199,551 1,944 54,6321 E 9,632 55,254 4,378 1 CC 1010 - 1 CIO 253;1227 2611227 254,805 6,422 105,168 110,16 8 11 CI 1,4918 6,5135 6,935 6,3E 5 570 1 W1 CIO - '100 112,203 17,203 115,035 2„168 6,061 6,061 5,90 1E'l 1,E 55,72E ',779,2176 '1,589,072 '190,21 530,100 f CI8,00'0 282,57E 2125,4214 2„191;,887 2,293„337 1,877,5148 415,789 13,491 C1 '13,6217,390 '12,768,823 868,567 Opleiratinc contir gency 7,4821,774 1,2152,046 - 1,252,046 Total expenditures 20,973,074 14,879,436 12,758,8213 21,120,613 ExcesSoil revencescveraxpenditures 4,5721,C010 10,6E 5,638 14,0184,536 3,418,898 CIherfir ancing sources (uses Appropriation transfers out - (3,330,63EI) - (13,330,638; Transfers in 102,164 102,164 102,164 - Tiansfer oui ('12,574,164; (1,737,164; (15,727,164) (110,0C10) Total etherIineincing seLrces (uses) (12,872,000) (18,965,638) (15,E215,OOIC1) (3,340,638) Net change in iund balaince (8,300,O00) 118,3010,0010; 1l1,54C1,464; E,759,536 Fund balance - t eginning 8,3(10,0010 8,30(1,0100 9,5133,6121 '1,633,E 12 Fund balance - e riding $ - - $ 8,3913,148 $ 8,393,'148 -64- DESCHUTBS COUNTY„ OREGON ECONCIMIC DEVELOPMENT IISUEI-FUND OF CENERAL FUNC) SCFEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUNDI BIALANCE - BUCGETAND ACTUAL BUCGETARY BASIS FOR THE YEAR EN DED JUNE ?C, 21C11 REVEN UBIrI Local Imestmeni earnings Loan repayments Total re%enues 8XPBNDIIIURES Materials and services Total e>penditures Excess Ijdeficiency) of iie\,enues over e> pent its res Other financir g soy rtes (uses; T ransfeim in Tolal other finaricing sounoes muses; Nei ohange in fund balance Flund k alance - E ec inning oil year Flund k alance - Elm of year Variances witH Criclinal Budglat Final Budget Actual Final Buccleit $ 1,E 00 $ 1,6 00 $ 21,007 $ 407 216,E 67 216,E67 21E,EE7 - 218,21E7 218,2167 218,674 407 303,2167 c03,2167 1521,000 151,2167 303,2167 .03,2167 1521,000 151,2167 (1275,000; (2175,000; (11213,3216 200,000 2100,000 200,000 2:A0,000 2100,000 200,000 (75,000; (17E,000; 76,E74 151,E74 '151,674 79,000 75,000 '119,794 44,794 $ '196,468 $ '196,468 -65- DESCHUTES COUNTY, OREGON COURT TECHNOLOGY RESERVE (SUB -FUND OF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BUDCETARY EAS IS FOR TIFE YEAR ENDED JUNE 3C, 2C11 -EE- Variances with Original Budget Final Budglel Ackal Final Budglel RE VIE NL ES Local InvesIlment earr it gs $ - 9 - $ 94 $ 94 Tolal revenues - - 94 94 EXPEN DITL RE S N aierials and services 32,000 32,000 9,557 212,443 ToVal expenditures 32,000 321,000 9,557 22,443 Excess (deficienai' ci revenges oveii expendil ures (132,000) (132,000) (9,463; 212,5;; 7 Oirerfinancing sources iluses; Transfers in 321,000 c 2,000 32,000 Total olf eriinancing sources (uses) c2, 000 21,000 32,000 - Net change in fL nd balar ce - 212,537 22,537 Fund balance - Beginr ing of year 21,60E 2,608 F and balance - End cf year $ - $ $ 25,14E $ 2!5,145 -EE- DESCHUTES COUNTY, OREGON ASSESSMENT & TAXATION RESERVE (SUB -FUND OF GENERAL FUND; SCHEDULE OF REVENUES, EXPENICITURES AND CHANGES IN FUNIC BALANCE - BUIDGET AND ACTUAL BUDGETARY BASIS ROR THE YEAR ENCED LNE CIC, 2C11 REVENUES Local Invesirrient earnings Tota 110vem es EXFENDITUREEl Capi4 ciutlay Tcdal expenditures E)cess idef iaiercy) of re�erues over experdiiures Other fir ar cing sources (L ses) llrar sfers in -Ictal ctheti finanaing sciurces (uses; Net the nge in fund balance Flur d balar cei - 9eginning of year Rur d t alar ce - E nd of y8ar Variancie with C ric in al Buc c eit Rin all BL c c eit Actual Rinal Budget $ 1,100 $ 1,100 $ 2,3717 $ 1,2717 '1,100 1,100 2,3717 1,2717 100,000 100,000 - 100,000 100,000 100,000 - 100,C100 (98,900) (98,90(1) 2,377 101,277 80,0001 80,000 187,000 107,000 80,0001 80,000 187,0001 107,000 ('18,900; f'IEl, 900, 189,377 208,277 211,000 211,000 243,064 32,064 $ 192,100 $ 192,100 432,441 $ 240,34'1 -E7- DESCHUITES COUNTY, OREGON JUSTICE COURT (SUB -FUND CF GENERAU FUND) SCHEDULE OF REVENUES;, EXPENDITURES AND CHANCES IN FUND BALANCE - BUDGET AND ACTUAL BUG ETARY BASIS FOR TF E YEAR E NDBDI JUNE 301, 20111 REVIENUES Local Investment earnings Intergovernrr ental State Total revenues EXPEL C IT L RES Personnel sewiaes Maienials and services Total C perai ing contir gency Tolal expenditures Elxcess (deiicienciy' of reveng es oven expendilL res Ctt er ilinanaing sources i!,uses; Tnansilers in Total oft er ilinancing soy rces (jL ses) Net ch ange in fund k alance Func balance - Beginning of yean Func balanoe - Erd of year -68- Variance witli Original Budget Final Budget ACkal Finai BLCclet $ 21,000 $ 2,004 $ 1,'1216 $ (874) 1,000 1,000 962 (38) 3,000 3,000 21,088 (912) 4 '15,161 415,161 376,0214 39,137 155,173 '155,173 '141,977 '13,196 570,334 570,334 5'18,001 521,333 59,116 59,116 - 59,116 6219,4E0 6219,450 518,001 111,449 (62'6,4E0; (626,4r,0: (51,913; 110,537 481,450 48'1,450 48'1,4E0 - 48'1,450 481,450 48'1,4E0 - ('145,000) iI145,000) (134,463; '110,537 145,000 145,000 173,563 218,563 $ - $ - $ 139,100 $ '139,100 -68- DESCHUTES CCUNTYI„ CREGCN BETHLEHEM INN IISUB-FUND OF GENERAL FUND SCHEDULE CIF REVENUES, EXIPENCITURES AND CFANGIES IN FUN( BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FCR THE YEAR ENCEC . LNE 1 -CI, 2CI11 REVENUES Local Rents Clor tribuiior s and donations Total nevem es EX PIE NDITLIRESI Debt Service Toial expendik res Net change in fL nd balance Fund balance - EEiginr it g of year Fund balance - End of year uaniance with Clriginail Buccet Final 9ucget Actual Final Budget $ - $ - $ 214,4CI8 $ 214,408 2,825,000 21,8215,000 - (2'',8215,000) 2,825,000 21,8215,000 214,4(18 (21,800,592) 100,000 100,000 18,449 81,5211 100,(100 100,000 18,419 a -1,E2'1 21,71215,COCI 21,7215,000 5,9219 (2,71'19,0711) (21,71215,0001) (21,7215,000' (2,712121,E'10) 21,490 $ $ $ (21,7116,E81) $ (21,71'16,581) CESCHUTES COUNTY, OREGON HUMANE SOCIETY CF REDMOND (SUB -FUND OF GENERAU FIND) SCHEDULE OF REVENUES, EXF ENIDITURES ANID CHANCES IN FUND BALANICE - BUDC ET AND ACTUAL BL DG ETARY EASIS FOR THE YEAR ENE EE JUNE 30, 21010 REVENUES Local Investment earnings Loan rep ayrnent Total nevenL es EXFENDITURES Materials and services Debt Service Total expenditures Net change in fund t alance Runc balanae - Beginning of yeah Func balanae - End of year Variance with Original BudgEt Final Budget Actual Final Budget $ - $ - $ 3,942 $ 3,942 1,097,210 1,097,210 '19EI,058 (901,152; 1,097,210 1,097,210 204,000 (897,210; 47,210 '147,2'10 52,210 95,000 1,050,040 950,000 - 950,000 1,097,210 1,097,2'10 52,210 1,045,000 - - '147,790 '147,790 -70- (877,322) (877,322; $ (729,532) $ (729,532) DESCHUTES CCLNTY, CREGCN PRO, ECT CEVEIJOFMEN T FUND (SUB -FUND C GENERAL FUNC) SCF EDULE OF RIEVENLES, EXF ENDITURIES AND CFA NC ES IN FUND BALANCE - BLDGETANE ACTUAL FOR THE YEAR ENDE D , UNE 30, 21011 REVENUES Local Invesirrieni earnings Loan nepaymenis Notal revenues EXPENDITURES Materials and services Carlital 00lEy Notal expenditL res Exciess (Ideficier cy) of revenues over expenditures Ciher financir g soy rces (uses) llransfem in lliiansferi out Total oVher finar cing SOL rces (IL ses) el & a nge in fur d balance Fund balance - Elegir ning of year FL nc balance - End of year BudgEtEid Amciunts Actual Variance with Criginal Final Amounts Final BucclEit $ 1 E 9,C100 $ 189,OOC1 $ 199,807 g 10,E 07 O,CI0050,00(1 `:4,182 4,182 239,000 239,OOCI 2; 3,989 14,989 50,752 50,752 43,693 7,059 'I,OOO,CI0C1 1,C100,000 402,0'13 (402,013) '1,050,752 1,050,752 '1,445,706 (394,954) (18'11,752; (811,752; ('1,191,717) 969,286 969,286 2,371,367 (1,034,328) (1,034,328) (1,C134,32E) (E 5,042; (165,042; 1,337,039 (876,7514; (876,794) 145,322 r1379,96,r) 1,402,08- '1,402,08'1 ,C122,116 2,800,000 2,800,C100 2,844,169 44,1E9 $ 1,923,206 g 1,923,206 $ 2,989,4511 $ 1,06E,285 -7'1- DESCHIUTES CCLNTY CREGCN GENERA COUNTY PROJECTS (SUB -FUND CF GENERAL FUNDI) SCF EDULE OF REVENUES, EXPENDIITURES AND CHANGES IN FUNDI BALANCE • BUDIGEII ANDI ACTLAL BUDGETARY BASIS FOR THE YBAR ENCED UN E 20, 21C11 REVENUES Loaail Taxes - F rope ri y Imesirrerl earnings Ilerl Dor ations IniergovernmeMail Fe c e ral lotal revenues EXPENEHURES Materials and sem ices Capital outlay total e>penditcres Operalling contingency Ictal expencitures Elxcess (ceficiency) of ne\jenues O%Er expendiiunes C the r financing sources (uses; Apflropriaticn tnarsfer Tnansfens in Transfers oui Toial clher finarcing sources (luses; k et & ange iri fur d balance Fund balance - 13egirning of year FL nc be lance - End of yean -712- Variance with Cricinal Budgei Final EuCCet Aclual Rinal Buccet $ 620,000 $ 620,000 $ 667,632 $ 47,632 15,000 15,000 12,7'10 (2,290; 462,457 462,457 462,457 - - - 13,601 13,601 - - 119,310 119,3'10 '1,097,457 1,097,457 1,275,-/,10 1-/8,253 127,596 527,596 524,973 2,623 420,000 420,000 183,722 236,278 547,596 947,596 708,695 238,901 1,681,831 1,281,831 - 1,281,831 2,229,427 2,229,427 708,695 '1,520,732 (1,131,970; (1,'131,970' 567,019 1,698,989 - 1,500,000 - (1,500,000; 760,100 760,100 1,635,000 874,900 (838,130; iI2,338,130' i12,247,21'1' 90,919 (178,030; 078,030; (IE 12,211' (934,18'1; iI1,210,000; (11,210,000; ij49,196; 1,164,804 1,210,000 1,210,000 1,419,626 209,62E $ - $ - $ 1,370,430 $ 1,370,430 -712- DESCHUTES COUNTY„ OREGON GENERAL CAPITAL RESERVE (SUB -FUND CIF GENERAL FUND) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDC ETARY BASIS FOR TF E YEAR ENDE D JUNE 31C, 2011 Variance w it11 Original Budget Final Budget Actual Finail Budget REVENUES Local Investment eannings $ 5,500 $ 5,500 $ 8,312 $ 2,812 Total revenues 5,500 5,500 8,312 2,812 EXPEN 11ITU RBS Transfers oui (100) (100) Malenials and senvices 100 100 '100 Capital ouilai ; 00,000 500,000 - 500,000 Total expeinditures 500,'100 500,100 - ; 00,100 Excess (def iciency; of nevenueis ovenexpendiiuies (494,6(10) (494,600) 8,312 502,912 Cir er financing sources (users; Transfers in - - 606,000 606,000 Transfers oui (100) (100) - 100 Total oiheirfinancing sources (users) (100) (100) 606,000 606,100 Neit &ainge in fund kaleincei iI494,7100) iI494,100) 614,312 1,109,012 FLnc balance- Eeginning ci yeai 1,084,000 1,084,000 1,08E,636 2,636 FLnc balance - Erid of year 1 589,300 $ 589,300 $ 1,7100,948 $ 1,'11'1,648 -7 31- DESCHUTES CCUNTY, CRIEGCN F ROPERTYI MANAG EMENT OPE RATIONS (SUB -F UND OF GENERAL F UND) SCHEDULE OF REVENUES, EYPENDITURES AND CHANGES IN FUND BALANCE •. BUDGET AND ACTUAL BUDGETARY BASIS FCR THE YEAR ENDED UN E C'0, 21C1 REVENUES Lociail Imestmeni earnings Renlis Charges for sei� ices llotal reiveir ueis EXPE NDR URES Materials and services Carlital oLIIEy llotal C peraling contingency Notal exrIeriditures � el & arige it fund bade noe Fund balance - Eeginning of year Fund balance - Erid of year Clric,inal Budgei Final Eluccet $ 1,000 1 1,000 Variance with Acilual Final Budclet 2 39 (176 1) 1,988 1,988 5111 511 1,000 1,000 2,738 '1,738 34,44E 34,44E 21,626 12,E23 '100 •10(1 100 34,548 34,54E 21,6291 12,923 '11,452 '11,452 - '11,452 4E ,000 46,000 21,625 24,375 iI45,OCIO; iI45,OC10; 18,887; 26,113 45,000 45,OCI0 44,6CH i3C19: 291,714 $ 291,714 -7i4- DESCHUTES COUNTY, OREGON CC MMUNITY,.USTICE -JUVENILE 11SUBI-FUND OF GENERAL FUND) SCHEDULE OF REVENUES, ENPENCITUREIS ANC CHANGES IN FUNC BALANCE - BUCGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR EN DIED ,UfaE CC, 21011 REVENUES Local Firies, forfeitures and penalties Investrreni earnincs Renis Charges foi sei� ices Coniributions air d c onaitions Intergovernmental Local State Fedeiaa Tatad revenues EAPEN DITL RES Personrel services Maierials air services Cs pital ouilaiy Toi a,l C perating cor 11 it gency Toial experditwes Bxcess (deficiency; of revenL e: over expenc itures Other fir wincing soutoes Fuses) T ransfers it Total otherfinancirg sources (uses) Net change it fi. nd bailair ce F ur d k adaince . Be ginriir g of year F ur d k ailar ce - and of yeeir -7 EI- Vaniar ce with Cniciral Budged Firal Euceeit Actual Final Bucceit $ 1,000 $ 1,00(1 $ 295 $ (1705) 17,(100 17,000 8,CI50 (8,950) 2,400 2,400 2,400 - 194,890 194,890 191,C160 (3,830) , 00 500 1,697 '1,197 80,4 9 80,491, 116,: 00 36,005 454,006 454,006 357,871 (196,13,) '15,527 '15,527 •15,527 - 765,818 765,818 693,40C1 (172,418) 5,299,418 5,279,060 4,893,896 385,164 '1,37,380 1,37,,380 '1,283,636 91,744 '100 100 - 'I OCI 6,674,898 6,654,540 6,'177,532 477,008 62'1,106 64'1,464 - 641,464 7,296,004 7,296,004 6,177,532 1,1'18,472 116,530,186; (16,530,186) i15,484,132; '1,C146,0,4 ,,543,186 r,,54 3,186 5,543,186 - ,,543,186 r,,54 3,186 5,543,186 - il987,000) (1987,000) 59,054 1,046,0,4 987,000 987,000 1, 04 0,4 78 53,478 $ $ - $ 1,099,532 $ 1,099,r, 32 -7 EI- DESCHUTES COUNTY, OREGON CODE ABATEMENT QSUE-FUNGI OF CIENERAL FUND) SCHEDIL LE OF REVENUES, EXPENDITL RES AND CHANGES IN FUND BALANCE -BUDGET AN[] ACTUAU BUDGETARY BASIS FIOR THE YEAR ENDED JUN E 190, 21011 -76- Variances with Criclinal Budget Final Buccleit Actual Final Budget REVENUES Local Inveslrreri earnings $ 1,400 $ '1,400 $ 948 $ (752) Total rever ues 1,400 '1,400 94 8 J52) EIXPEIND111URES Materials and serivices 97, •100 97,100 - 97,100 Total expenditures 97,'100 97,100 - 97,100 Excess ildeficier cy) of rever ues over expenditures (95,70Q) (95,700) 648 96,348 Other fir ar cing SOL rces (L ses) 1 rar sfers OL t ('100) (I 00) 100 Total other fir ancing sources (uses) ('100' ('10[I) 100 Nei change in fund balance (95,800; (95,80[1) 648 96,448 F ur d balar ce - E eginning of year 9; ,800 95,800 94,966 (834 ) Fund k alar ce - Enc of year $ - $ - $ 95,614 $ 95,E 14 -76- ❑ESCHUITES CCUINTY, OREGON VEHICLE MAINTENANCE AND REPLACEMENT QSUB-FUNGI OF CENERAL FUND) SCHEDULE CFR EVEN UES, EXF EN DITUR ES AND CHANC BS IN FUND BALIA NC E - BUDC ET AND ACTUAL BUDICETARY BASIS FOR THE YEAR ENDED JUNE 310, 21011 -77- uariancei with Cniginal Buccleet Final Budget Actual Final Budget REVENUES Local Inveis1lrrieint earnings $ 12,040 $ 12,000 $ 7,544 $ Q4,4,16; Chargees for seerviaees 307,000 307,000 243,324 (63,676; Sale of eiqLirlmeint - - 17,8,1E 17,8,16 Total reiveenues 319,000 319,000 268,724 iI54,27E; EXPENDITURES Mateerials anc serviaeis 92,700 92,700 74,528 18,172 Capital outlay 2,1 0,000 2 0,000 '128,5'11 '121,489 Total expenditureis 342,700 342,700 203,039 '139,661 Net change in fL nd balances (23,700) (23,700) 65,685 89,385 Flund balance- Beeginnirg of year 1,048,257 1,048,257 1,017,267 (130,990) Rur d balance - E nd of year $ '1,024,557 $ 1,(124,557 $ -1,082,952 $ :8,39; -77- DESCHUITES COUNTY, CREGCN DESCHUTES COUNTY SHERIFF'S CIFFICE FUND SCF ECUIJE OF REVENL ES, EYPENCI rut AND CHANGES IN FUND BALANCE -BUDGET AND ACTLAL Ill THE YEAR ENDED, LNE 20, 2011 Contint CC -78- Budgeted Flmou nts plcdual NlariarioawilI Clrigina I Firia I Almou riffs Final Buc c ell REVENUES Inleagoverrimental Lac al $ 36,/9K,396 $ 36,/W1,390 8 29,404,439 $ (7,090,E1,17) TolaI mveriuEIS 36,49E,396 36,4 W,396 29,404,439 (7,090,9: i; EXPEP DITUIRES Elt eniffIs selivicas Personnel sEuvices 1,324,943 1,4EI1,326 'I,z 10,828 57,49E Naieuials anc sEuvices 1,001,725 1,071,725 'I,Cl2i,848 43,,177 Capital Outlay 479,(100 537,000 (211,538 15,4 E121 Total S1 eriff's sE ry ices :,805,(1(18 :1,077,051 2,5 EIC,214 116,837 Chib1speaial Lriits PElisonnelservices 743,12k 743,124 702,727 x(1,397 Materials anc senviaes 55,212 79,212 77,919 1,293 Clap it al ou 11 lay 'I CI(I 1(10 - '100 TCIaI ClivilllsFleck I units 798,4. E1 822,43(1 7801(14(1 41,790 Ac loma liveloan mu r iaations Personrel'KiMaeu 3E 9,397 319,397 337,400 51,997 NEleriialsarc seuviaes 1,0E C1,939 213,1,9351 '1,151,300 84,,1 79 Capitalacllay 121,700 2),700 26,422 1,27E Total plutorr ol1vokiorrrrunioalions 1,4E 3,036 1,E1l;,036 '1,115,'182 '137,8!4 Inveal igationsilevidence PElisonnel servicES 1,479,10E 1,479,108 1,332,850 146,2E E1 Materials and senvicE9 146,EI14 '146,684 1219,032 17,EIE21 ClarHal outlay 25,(1(10 25,000 2121,945 2,01E T of al Investi5 al ionslevic ence 1,650,7 5 2 1,650,7'. 2 1,484,827 1(15,965 Palm[ PersarnrEIsere ices 6,911,EE7 6,958,EEi EI,721,043 23(1,914 IValeriialsarc,ierviaes E,18,794 1193,794 566,91EI 2EI,878 Capital aullay 311,300 463,30(1 443,381 '19,945 Total Palliic I 7,82 (1,651 8,015,8!1 7,731,914 283,737 RIEIC OR S PErisonnelSEMUM 119,293 E79,293 871,512 7,7E1 Materials and SERVICE EI E10,993 80,993 111,043 29,9E CI Clapi al outlay 100 '100 - ICICI Iol'al Reacrds 660,386 6610,386 6122,555 37,83'1 Ac a 11 jail PersarrEI ser%iaEs 1,750,2131 7,643,4(14 7,490,692 1112,7'12 Maienials aric services 1,774,9(1(1 1,782,860 1,406,244 376,7'16 Clap ital CIL ilay 428,ECIC1 428,'.1(10 11,165 417,335 Total Adult jail 9,953,EI51E 5,854,8(14 8,908,101 94(1,763 Clau rt security PEnsonnel seriviaes 226,7221 266,7221 264,787 1,965 Materials and sEuvices 12,029 14,029 7,21EI8 E1,761 Capital outlay '100 '1 CIO 100 Total Clourl sEaurity 240,851 280,EE1 272,(12! 8,826 Contint CC -78- DESCHIUITES COUNTY, OREGONI DESCHUTES COUNTY SHERIFF'S OFFICE FUN( SCHECULE CF REVEN LES, EY PE NCITURES ANC CHANGES IN FUND BALANCE - BUDGET AND ACTLAL FOR THE YEAR ENDED JUNE 2C, 2C1' -791- E udgeted Amounts Actual W riancia w itH Oricinal Final Amounts Final Buc get E) peric itunes i1C antirc cid; EmergE racy services Personnel serviaeis 156,21.13 161,21113 IE9,464 1,749 Mateiiials and SEr0CE3 18,'128 '18,1'2118 '10,337 7,791 Capital outlay '100 10CI - 100 T al a I Em erg enoy SE rvices 114,441 179,441 169,8(11 9,(14(1 E peaial services PersannEIsere ices 9CIE1,970 975,970 885,821EI 90,14211 Nalerialsaricsen%iaes IE1,534 1E 1,534 '130,4(1 21,(1i7 Capital a1,11ay 79,900 •171,'100 140,479 30,0211 Total 8 pecial sc n ice: 1,'137,404 1,29E,604 1,15(1,764 141,E 4 a Regional wank aenten Personnel services 21,450,898 21,5E 1,729 2,41(1,231 147,498 Materials and services 3'18,413 334,413 2(11,'13'1 73,282 Clagillal outlay -1 (ICI 1(10 '100 Tcle I FEE lonal Wold ce nter 221,769,411 1,892,.42 2,01,362 .1.(1,880 Trainir g PeracinrelServlCE9 2142,209 242,21(19 •190,194 (21,015 Nallanlalsand seh/WEls 87,691 87,091 7'1,,51 'IE,940 Clapilal CIL llay 100 '100 - 10(1 Total Training 23(1,000 330,000 261,949 618,05(1 Cill-er law erilbrCEn-ient services PEmsonnel:ierviaes 5120,253 E35,253 532,1211 3,1221 Materials anc serviaes (6,564 EEI,564 46,4EIE 10,(199 Carlilal outlay 100 2a,'1o0 15,4EIEI 4,(142 Total Other law enforcement services 576,',111 611,917 594,044 17,E73 Non -Departmental MatlEuiials and serviCEis 283,0•IEl 283,018 2183,018 TcIal N an -C epartmeril at 283,01E 283,018 da 3,018 Talal 30,062,706 31,610,2189 29,4.12,398 2,•197,89'1 Operating contirgenay 5,E1221,690 4,685,1CP 4,0(1(,107 licdalEi>paricillures 36,219E,396 36,295,E9E1 219,4'12,29(1 E1,882,990 EHcess (cadGaienoy; «f revenues avererpercituies 2(10,000 21(1(1,000 (17,9(9; 1207,W9; Other financing say ices (u ses; Transilers out 1200,(1(1(1; 12[10,000; (2o0,aaa) Tolal otHerflnanaing saLnaes (uses; (200,(1(1(1, (2(10,000 (200,000) Net change in ilurid t alar Cie (21(121,959) (2107,959) Fund t alance - Beginning of yeah - 21(121,959 211m,959 Fund t alance - End of yeah y y - $ - $ -791- DESCHUTES COUNTY, OREGON CCUINTYWIDE LAW ENFORCEMENT CISTRICT FUND SCFECULE CIA REVENUE, EXFENCITURES AND CHANGES IN FUND BALANCE - BUDGETAND ACTUAL RORI THE YEAR ENDED JUNE 'IC, 21011 Budgeted Amounts :s Acitual Variance with Original F iiia I Amou nts Fir a I Budget REVENL ES u0cell Taxes - Fropeidy $ 15,495,5914 $ 15,495,594 15,7212,'199 $ 212161,8C5 Fines, forfeitures and pEinalties 161,CCC 161,OOC 21611,13E9 1CC,3169 InvEistrr ent earnings 311,866 311,866 52,413 21C,547 Rents - - 2,5CC 21,50C ChargeisforservicEs 101,CC0 1C1,CCC 194,751 931,751 Ccntribuiions and donations - - 21C0 20C In1ErgovEirnmental Local 254,COC 254,CCCI 35C,2133 96,2'131 Stahel 2,C 218,135 2,028,135 1,9501,478 (77,E157; Rederal '15,COC '15,CICICI 481,56'1 13,5613 Tciail revenuEis 18,1061,595 18,10E1,595 18,5E21,90E 476,'111 EXPEND 17 U RES c hE riff's Ic Eire ices Materials aired services 2121,8129,457 221,829,457 1E,C46,515 4,7E 21,9142 Tctal expenditures 2121,8129,457 221,81219,457 181,0146,5'15 4,7821,9142 Net cihainge it fund balance (14,722,862) (4,7212,8621) 5316,'191 5,21591,2153 Func baleincEi - Beginning of yEiair 4,72121,862 4,722,8621 5,662,552 93191,690 Runc balances - End of yeeir $ - - $ 6, 198,943 $ E, 1918,94'1 :s DESCHIUTES CCUINTY, OREGON COUNTYWIDE LAW ENFORCEMENT DISTRICT - CAPITAL RESERVE iISUB-FUND OF COUNTYWIDE LAW ENFORCEMENT DISTRICT) SCHEDULE OF REVENUES, EXPENDITILRES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BU DGETARY BAS IS FOR TF E YEAR ENDED JUNE 30, 210111 REV ENUEE Local Investmeni earnings Intergovernrr ental Local -notal rever ues EXF EN DITU RES N aleriads and services Caipiial ouilaiy Tclal exrler dituiies N et & ainge it fund balance Fc nc balance - Beginning of year Fund balance - Erd cf yeair Variarce with Oriciral Budglel Hiral Budgel Aclual Firal Buccel $ 6,000 $ 6,000 $ 5,634 $ (366; 100,000 100,000 100,000 - 106,000 106,000 105,634 -(366'- - 900,000 900,000 1,059,180 '159,180 - 159,180 1,059,180 1,059,180 1,059,180 (953,'180; (953,180) 105,634 1,058,814 953,180 953,180 959,469 6,2189 $ - $ - $ 1,065,103 $ 1,065,103 -81- DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT CISTRICT FLND SCHEDULE OF REVENUES, EXFIENDITURES ANC CHANCES IN FUND BALANCE -BUDGET AND ACTUAL FORTH EYEAR EI` DED JUNE 3C, 210111 REVENUES Local Texe:s - Prcperty Fines, ferfEliurEis anc pEnailties ImEstrr Eint earr ings Charges for SEAiaeis Contributicins and donaticnsi Clthe r I nieirgovE rnmE ntal Lcical S11ate Fec E ral Tctal rEVEinuesi EXPEN DITURES �heirifi's sieiivices MstErials and services Total expenc its res Eiivacieted Amounlsi Original Firal Act1u a ArrourIs Variance with FiraI Eudgletl 7,822,247 $ 7,812121,247 7,91091,455 E17,2108 11'1,C00 111,0001 148,9'24 317,91214 1'I,EI010 11,800 2'1,421CI 9,6210 219,0100 29i,00C 311,5 30 21,530 - - '121,21501 121,250 16,0100 16,0CC 316,31312 21C,332 31,21914,387 3,294,3187 3,21314,185 (601,2021) 3197,06E 397,CE6 405,425 8,359 78,50C 781,EC01 1CC,661 22,1E 1 11,760,000 11,7EC,CCC 1'l,9CC,1821 140,1821 13,6E 5,91319 'I3,6EE,9139 11,357,9123 2,3CI8,C116 13,6E 5,9139'. '13;,6165,9351 11,357,92131 2 ,3CIEI,C 16 Net chargE in fund balance (1,9015,939) (11,905,939) 5421,2159 2,448,1981 Fund balalnCE - Beginninc cf year 1,91015,9.39 1,9105,9391 2,515,9169 E1C1,C310 Fund balance . Enc cif yEeir - - $ 3,C 58,2128 1 31,CI58,2128 -82- DESCHUTES COUNTY, CREGON RURAL LAW ENFCRCENIENT DISTRICT -CAPITAL RESERVE i1SUB-FUND OF RURAL LAW ENFORCMENT DISTRICT) SCHEDULE CR REVENUES, EXPENE ITUR ES AN 0 CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS ROR _HHE YEAR ENDED JUNE 310, 201'1 REVENUES Local I rived rr ent earnings I rife rgovernme ril a I Looal Total revenl. es EXPBNDITURESI C apilal outlay Total expenditures Net change in fL nd balance Fund balance - Beginning of yeas F and balance - End of year Mariancei wiilh Original Budclet Final Budget Actual Final Budget $ 6,OC10 $ E,OCIO $ 6,668 $ 668 '100,000 '100,OCIO 1OCI,OCIO - 'I OE ,000 '10E,000 '10E,668 668 1,048,085 1,048,085 - 1,048,085 1,048,085 1,048,085 - 1,048,085 1942,085) 1942,(189) 'IOE,6E8 942,C185 942,089 94 8,14 0 $ - $ $ 1,0914,808 -83- 1,048,753 DESCHUTES COUNTY, OREGON ROAD DEPART NIENT FL N D SCHEDULE OF RIEVENUEE, EXPENDITURES AND CFANGES IN FUND BALANCE - BUDGETANE AC -ILIA L FCR 7 HE YEAR ENDED UNE 30, 2C11 Budgeted Amciunts Actual Vat iznce with Crigiral Final Amounts Final Budget) REVENUES Local Liceriseis aind peirnits Investment Earnings REInts Clharc Eis for sEirviceis CIc r tribuiions end do nations I nieiigo� ermmenial Lcaal State FEic c ral Ictal rEiveinues EXPEh E ITU RES Persc nr el serviaes N edarials aind services Capiial cuilaiy Total Operating ccrilingency Tctal expendiic res Exaess (deficiency) of reiueinues C eir eixpEindituiies Other financir g sources (uses) Trainsfems in Transfeiris oul Total cir Eir financing scurceis i uses; Neit cl-arige iri func balairice F and balance - BEiginning ci yEiair F urid ba lancei - End of yeeir $ $ $ 1,155 $ 1,155 40,000 40,000 2.1,740 (18,260: 900 900 - (900; 1,788,000 1,858,000 '1,947,E74 E9,574 - - 21,434 21,434 645,000 64E,000 E109,788 164,788 '10,096,984 10,096,984 9,043,509 (1,053,475) 21,2157,000 2,2157,000 21,390,545 133,545 14,8217,884 14,897,884 14,216,745 (681,•139) 5,7521,967 5,752,967 5,571,7421 •181,2121 9,4al,a123 9,471,0213 8,566,1216 904,897 '1,171,691 '1,171,691 9.1,180 1,080,51.1 1E,3215,E81 16,395,681 14,2129,048 2,1616,633 21,0361,4.121 21,036,4121 - 2,036,4121 '18,362,093 18,4 39,093 14 ,2219,04 EI 4 ,2103,04 5 (3,534,2109) (3,534,2109) (121,303; 3,5211,9061 503,780 503,780 491,740 ('121,040) (400,000) (400,000) (400,000) - 103,780 103,780 91,740 112,040) (3,430,4219; (3,4 30,4 29) 79,437 3,109,866 3,430,499 3,430,4219 4,2218,161 797,7;:21 $ - $ - $ 4,307,598 $ 4,307,598 -84- DESCHUTES COUNTY:, OREGON EXPENDITURES Materials and seer\ices TolaI exp er ditures Excels; (deficiency) ei revenuers over eixpenc ilureis Ctherfirancinc ECLrces tLses) Trarsfeirs out Tolal other financing sc urceis (uses; h el the nge in fund balance Fund balance - Eeginning of yea r Fund balance - End of year 1,004 1,0010 850 150 1,004 1,000 850 150 1,019,000 1,015,000 1,OE4,E3E 45,636 (100) (100) (E 10,000) (609,900) (100) (1 C 0) (E 10,000) (E 09,900) 1,018,500 1,C 18,5010 454,636 (5E4,2164) 121,200,004 121,200,000 12,487,K6 28�,72E $ '13,218,8100 $ '13,2118,9CO 1 121,9421,362 1 (217E,538) -8E- PERS RE'ERVE FUND SCHEDULE CF REVENUES, EXPENIITL RES ANC CHANGES IN FUND BALANCE - BUDGET AND ACTUAL_ FOR TI -E YEAR ENDED JUNE 2CI, 20111 Budgletec Amounts ACtLall Variance with Original Final Amcurts Firail Buccet REVENUE Local Investmeni earnings $ 70,000 70,000 $ 85,858 $ 15,898 Cl' argesfoi seirviceis 950,000 950,000 979,588 219,588 Tofal revenues 1,020,000 1,020,0010 1,065,48E 45,48E EXPENDITURES Materials and seer\ices TolaI exp er ditures Excels; (deficiency) ei revenuers over eixpenc ilureis Ctherfirancinc ECLrces tLses) Trarsfeirs out Tolal other financing sc urceis (uses; h el the nge in fund balance Fund balance - Eeginning of yea r Fund balance - End of year 1,004 1,0010 850 150 1,004 1,000 850 150 1,019,000 1,015,000 1,OE4,E3E 45,636 (100) (100) (E 10,000) (609,900) (100) (1 C 0) (E 10,000) (E 09,900) 1,018,500 1,C 18,5010 454,636 (5E4,2164) 121,200,004 121,200,000 12,487,K6 28�,72E $ '13,218,8100 $ '13,2118,9CO 1 121,9421,362 1 (217E,538) -8E- This pages intlentionally laft blank. OTHER SUPPLEMENTARY INFCRMATIION This page inient'icnally left blank. COMBINING AND INDIVIDUAL FUND STA'TEMENTSI AND SCHEDULES - MAJOR FUNDS This page interi-Jor s lly leift bl an k DESCHIUTES CCUNTY, OREGON GENERAL FUND AND SUB -FUNDS CF GENERAL FUND COMBINING BALANCE SHEET ,UNE 3C, 21C11 ASSE71cI Cash and cash 6qLivadenls Investments, alt falir value; plus accruec intenelst Ta>es ileceivable Accounts ielceivakle Nolels and contracts neceivak le Total assets LIABILITIESANC FUND BALANCES Liabiliiie,c: Accouni: payeiblel Cue to other funds Cepasits Ceferreld relvelnLe Unearreld revenue Total liabilities Fund balaricels: Assigrelc L nassigneld 7atsd fund beilancels 7otail liabilities and fund balancers Asseslsimer t & Taxatic r Relslelrvel $ 1961,554 235,1:817 $ 5801,490 $ 26,00'1 $ 1,1461 $ - 88,6'23 - - 1,464,114 407,445 - 47'1,823 - - - 2,605,050 4 33,44 6 1,1461 - 323,278 1961,4618 25,145 432,441 8,069, 8701 - - 8,393,'148 196',468 25,145 432,44'1 $ '10,9981,1981 $ 629,914 $ 26,291 $ 432,44'1 7tlei nWea to tfla finaneia allataments s re an intagral part of thki alatement. Cc 1'11 in Lie d -91- Ccurl Genelrall Eccrcimmic Telcfinelegy Fund Development Relselrve $ 4,'113,5481 S '101,117 $ '11,95(1 4,935,5617 12.1,352 14,34.1 1,61061,911 CI - - 342,173 - - - 4(17,445 - $ 1(1,9981,198 $ 6129,914 $ 261,291 Asseslsimer t & Taxatic r Relslelrvel $ 1961,554 235,1:817 $ 5801,490 $ 26,00'1 $ 1,1461 $ - 88,6'23 - - 1,464,114 407,445 - 47'1,823 - - - 2,605,050 4 33,44 6 1,1461 - 323,278 1961,4618 25,145 432,441 8,069, 8701 - - 8,393,'148 196',468 25,145 432,44'1 $ '10,9981,1981 $ 629,914 $ 26,291 $ 432,44'1 7tlei nWea to tfla finaneia allataments s re an intagral part of thki alatement. Cc 1'11 in Lie d -91- DESCHUTES COLINTY;, OREGON CENERAL FUND AND SUB -FUNDS OF GENERAL FLIND CC MBININ G BALANCE SHEET R N E PIC, 201.1 AESET1c C a: h and ca: h e c uivalents Investrients, at fair value; plus accn. ed interest Taxes receivables ACCOL nts receivable Notes and contracts receivat le Total as: eats LIAEILITIES AND FUND BALANCES Liak ilities: Accounts payable Cuete ciherfurids C epos its Ceielrred revenue UnE am Ed revE nuE1 Total Iiatilities Fund balances: Assigned L nass igned Total fund balances Tctail liabiliiieis aric it. nd balances The notes I ahe fr.arc9a/ statements area an integral part of this staierriani. Contir ued -9'�2- Humane Juisticei Bethlehem society PrajEict Court Inn of Reid mcnd Develcpmeint $ 64,743 $ (12,714,547; $ $ 1,347,45'1 76,739 - - 1,617,098 90 - - - - - 808,7321 2,747,035 $ 141,5721 $ (2,7'14,,r47) $ 808,7321 $ 5,71'1,584 $ 2,472 $ - $ - $ 2,C 15 - - 729,532 - - - 808,732 2,720,078 - 21,034 - - 21,4721 2,034 1,E 38,264 2,722,093 139,100 - - 2,989,49'1 - (2,7'16,981) (721£,5321) - 139,100 (2,7'16,581) (729,5321) 2,989,491 $ 141,572 $ (21,714,541; $ 808,7321 $ E,711,584 The notes I ahe fr.arc9a/ statements area an integral part of this staierriani. Contir ued -9'�2- DESCHUTES COUNTY, CREGON GENERAL FUN ANC SLE -FUNDS OF GENERAL FUINC COMBINING BALANCESHEET ,UNE30,2C11 Ge rieirail General Prc peiriy Ccunity Capital Mangeiment Fro•jeicts Reseirvei Cpeiraiticris ASSET Cash and cash equNzileni. $ 698,920 773,1' 7 $ 1.1,836 Investmeni., at faiir vailue; plus accrued interest 838,785 927,831 14,204 Mayes reiceiivahle 49,E65 - Accounts receivable 1'19,309 5 Commu ri ity Justice $ 464,312 557,1E 8 108,99E Notes anc cantrects iieceNable - - - - Total assets $ 1,706,E79 $ 1,700,948 $ 216,045 $ 1,130,476 LIABIL17IES AND FUND BALANCES Liabiliiiei:: ACICOL ntE payable C ue ie ctF eir funds C eir oa its Ceferred reveinuei Urearreic revenuei Tonal liabilities Fund balances: A ssigr eid U nasE igned Total fund balances l ctal liaibilitie: and fund balancers $ 29'1,001 $ - $ 331 $ 30,944 45,248 - - - 33E,249 - 331 30,944 '1,370,430 1,700,948 25,7'14 1,099,532; '1,370,430 1,700,948 25,714 1,0f19,532 $ 1,706,Ei9 $ 1,700,948 $ 26,045 $ '1,130,476 Me notes to the financia/statements are an integrai part of tri: siaterrent. Cerltinued -93- DESCHUTES COUNTY, OREGCN GENERAL FUND AND SUB -FUNDS OF CENERAL FUND CC MBINING BALANCE SHEET JUNE 3C, 2C11 ASSETS C ash and cash eqL ivale,ni s Inveistrreiriils, at fair value; plus accrLEIC inteireisi Taxers ueceivable ACCOL nts reiceivable NotEls and contracts iieceivat le Total assets LIAEILITIESPNE FUND EALANCES Liabilil ies: PccourIs payable,.. Due to of h EIr funds Deposits Deferred rEIVEm el L nE;arrieiC rEivEfnuel Iota[ liabilities Func t alar ces: Assigr EIC UnassignEid Total fur d balancers Total IiabililiEls and fund balancers The modes to thea 6nanciad sihidementsi are an anteigrat part oPtFl is sdateament. -94- VE HiC IE Cade Naiintenaim & ALallerrent Repla;cEmeni TOM $ 43,459 $ 4921,2125 5,604,685 521,155 590,7217 9,981, 854 - - 1,656,575 - - 57 0,57 3 - - 3,963,2112 $ 95,614 $ 1,0821,9521 $ 21,776,899 $ - $ - $ 934,4CI0 - - 7219,5321 - - H,6213 - - E,44 5,617 - - 473,857 - - 7,6721,0219 95,614 1,0821,9521 9,481,'113 - 4,6213, 7 57 95,6114 1,0821,952 '14,104,870 $ 95,6114 $ 1,C182,9521 $ 211,77E,899 C ESC HUTES COUNTY„ OREGC N CCUNTYWICE LAW ENFORCEMENT DISTRICT-OFERXnNG FLIND & EUB-FUNS CC MEIN ING BALANCE SFEET UNE 310, 2C 11 ASSETS Casih and casih ecluNailentsl Investments, at fair values; plus e;ccrL ed interesli TaNeis receivable) Acc CIL ntsi uelceive'Lle Cues iicm other funds Total assets LIAEIL17_1E8,ANC FUND BALANCES Liat iIitielsl: Accounts) paNeVEI DefElnield relvelnue Toiall lialLilitiels FInc Lelancesr R elstricled Total ft Ind balances) Total liabililiesl and fund balalncelSI The notal do dhei fir ar cue II ste terrianlls ate en it tleyna/ pari of Ih,'s site ierriar il. _cE- Opeiraiiing Reserve Fill, nd F u r d Total 21,752,3111 $ 2111,399 21,9613,71C 3,303,21361 253,704 31,5E6,94C 1,18C,E41 - 1,180,841 38,6617 - 38,667 - 610:O,C C C 60C ,C CIC $ 7,27E,CE5 1,C65,1C31 $ 81,34C,1EEl 244 1,075,8E E 1,076,1121 244 1,C17E,81681 1,076,112 6,19E1,943 1,CCE,103 7,2164,046 6,19E1,943 1,CEE,103 7,2164,046 $ 7,217E,CE5 1,C65,1031 $ 8,340,'IEE DESCHUTES COUNTY, OREGON RURAL LAW ENFORCEMENT DISTRICT -OPERATING FUND &SLB -F UNC CC ME IN ING E ALANC E SHEET JUNE 3C, 21C11 Opelralting Reserve Fund Flu nd Tctal ASSETS Cash and cast elquivaleints InVEIStmen1s, etfairvalLel; pli.s accri.eld inlelrelst Taxes relceivablel Ac COL nis receivable Total assets LIABIurr IES AN C FUNC BAUAN CE S Lia b ilitieis: CEIfelrrec revelriuel Toial liabilities Fund Uzlances: Rerstricted Toial fund balancers Tcda I liabllNEIS and fund ba lancets The nodes ilo the fnano'al adateimenta area an intagmwl part of tt is silatement. -96- 1,259,18C $ 479,433 g 1,728,611 1,511,1E3 E175,375 2,C 86,538 591,E5C 5911,50C 235,6C5 2135,6C 5 3,8 7,49181 $ 1,C E14,806 4,652,cCE $ 5391,27C 5391,27C $ 539,2170 539,2170 3,C58,212181 1,C54,81C8 4,1'13,0136 3,0581,212181 1,054,8108 4,'113,013E 3,597,49181 $ 1,C 84,8C8 $ 4,E521,3C6 DESCHUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2011 REVEl\LES Taxes - Rroperty L ice rises ar d I: Eirmits Fines, fodeituires and penalties InVEIsimEnt earr irgs Reints I ntergcv eirr mentE I ChargEis for sErvices Cor tributior s zinc donations Loan repayments Cther Total rEi�erues EXF EN C ITL RES CurrE n1: GenEral goveinmeni RLblic seifety HEOMI and we IfarE DEibt servicE: Interest Cal: ital outlays lctzl Expenditures Excess (deficiency) cf revenues ave r expE nditures ClHER FINANCING SCUFCES QUSES, Inter -fund: Transfers in TransfErs oui Intra-furid: TransfEirs in Trzlnsfers cui Total of hE r fina r cing sources End USES Net change in flund ballanCEIS F uric balances- beginnir g Furic balances - enc Ing Ccurt Assessment General Econamic TEchnelegy & Taxalion Fund Devielcpmart Reseirve Reiserve $ 21,341,373 IT - $ - $ 26,4 0 - - 561,365 - - - 821,C4 7 2 ,OC 7 94 2,377 37,908 - - - 3,173,164 - - - 1,6211,C 52 - - - 26,667 - - 26,f431,359 28,674 94 21,377 '12,192,734 152,000 9,E 57 - 265,823 - - 30C,266 - - 12,758,82131 1 r, 2 ,OC 0 9,557 14,084,536 (1231,326) (9,463) 1C2,164 (7,C42,5218' - 200,000 :2,(10(1 '187,000 (8,684,636) - ('I 5,625,00C) 200,C00 32,OCO 187,(IC0 (1,54C,464) 761,674 22,5317 189,377 9,9331,6121 119,794 2,608 2431,0E4 8,3193,148 1961,468 $ 2E,'145 $ 432,441 The note s do Me funeinciieil sdateiments arse an intagm 4 part of this stademanE. Ccintlr L e d -97- C ESCH UTES COUNTY„ OREGON C E NERAL FL N D A ND SIUB-FL NDS COMBINING SCF ECULIE CIF REVENUES, EXPENDITL RES ANC CHANGES IN FUND BALIANCES FC R TF E YEAR ENDED L N E 301, 2011 The nales to the Inancia, statements ara an integral part of this statement. C e nti n u eld -98- H umalne Justice Bet h kllN elm Society Fro : eict Cc Lid Inn ofReid rrond Cevellopmelnt RE\�EINUES Taxes - Property $ - $ - $ - Licenses and permits - - - - F ines, fc rfeii ures and penalties - - - - Investrrelrii earnings 1,'12E - 3,942 199,807 Rents - 214,4 08 - I ntengovernrr ental 9621 - - - Changes for services - - - - CcntribLtions arc donations - - - - Uclan repayrr Elnts - - 196,058 54,182 Othelr - - - - Total revElnuels 21,088 24,408 2100,0(10 253,989 EXPENEITURES C L rrent: GelnEiral gcvElrnrrelrl 518,00'1 - 521,210 43,693 F ublic safelty - - - - 1- Ela Ith and w edfarEl - - - - E ebt service: Inienest - 18,479 - Capilal outlay - - - 1,4021,0'13 Tctal expenditures 518,001 18,479 521,210 1,445,706 Excelss Ildefi(liElr Cy) of reveinues over e)pencitures (515,913) 5,9219 147,790 (1,191,717) CTHER FINPNCING SCURCES FUSES; I ntElr-fund: Transfers in - - - E74,453 Transfers CLt - - - 111,034,328; Infra -fund: Transfers in 481,450 - - 1,E9E,914 Tre nsfers out - - - Tctal c ther finar cing sources anc USEIs 481,450 - 1,337,939 Net change in fLnd balancEls (134,4E3) 5,929 147,790 145,322 F unc bz lanaels - bec inning 173,563 (21,722,5'10) (177,322) 21,844,169 Func balances - ardinc 139,100 (21,71E,581) $ (7219,5321; $ 2,989,4 9-1 The nales to the Inancia, statements ara an integral part of this statement. C e nti n u eld -98- D ES CH U TES CC U N TY, C REG ON GENERA FUND AND SUB-FUNCS CC NIBINING IcICHEDUUE OF REVENUES, EYPENCITURES AND CHANGES IN FUND BALANCES FCR THE YEAR E� DIED , L NE 3C, 2C11 EXPENDITURES Current: C einerail government Geineral Geneiral Prcpe:rty Commurity, Publia sari Counly Capitail Mainaigeirrert Juslicei Heialth air welfall ei Prcjects Reserver Cpeiraitiers Juveinile REVENLES Taxes - F roperty $ 667,E 32 $ - $ - $ - Licenses air d perry its - - - - Fines, forleitureis and penailliieis - - - 295 Invesirr ent eiarnir gs 12,710 8,3121 2139 8,050 Reirls 462,457 - 1,988 21,400 Intergov err mental '119,310 - - 489,898 Charges for services - - 51'1 191,CIE 0 Contributions wind donaiiions 13,601 - - 1,697 Lcian r6paymenis - - - - Cther - - - - Total revenues 1,275,710 8,3121 21,71118 693,400 EXPENDITURES Current: C einerail government 5214,973 - 2'1,E 215 - Publia sari - - - 6,177,5 121 Heialth air welfall ei - - - - Deik t sEll vicer Interesi - - - - Capital outlay 183,7221 - - Totail expenditures 708,695 - 211,E25 6,177,5321 EXCEISS (deificienay; ci revenges cverexpendilures 5E 7,015 8,3121 (18,887) (5,484,1312) CTHER FINANCINC SOL RCES (USES) Inter-ilund: Transfers in - - - Ire nsfers out (E 50,2197; - - - Intra -f und: Irersieirs in 1,E 315,000 E06,0001 - 5,543,186 Tiiairsieirs out (1,E9E,914) - - - Totail ether financing sources air users (6121,2111) E06,000 - 5,543,186 Net change in fund balanaeis (145,196) E 14,312 (18,887; 59,0154 Fund badairces- beiginning 1,415,E 216 1,08E,636 44,60'1 1,040,478 Fundbailairces- eindirg $ '1,370,430 1,7010,948 $ 215,714 $ 1,099,52121i The note iA 1he firericidstaEemeMsare eri inllegralpan ofilhisaii. Ccrtirueld -99- DESCHIUTES COUNTY, OREGON GENERAL FUND AND SUB -FUNDS CCMBINING ECHEDLLE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FORT HEYEAR ENDED JUNE 3C, 21C11 RE'vENUEIcI Taxes - Property LICEInseS and permits Fines, forfeilureis and penalties Irvestrreril earnings Reims I nteirgoveirnrr eirtal C hairgeis for seN iceis CcintribLtions arc donaticins Lcian repayrneinis Oiheo Tcital reveinueis EXPE NIC P URES C L rreint: G er eiral goveirnrr eir t F ublic safety i- eallth wind %eliarei Debt service: Irieirest Capillal outlay Tcital eixpendiiures Excess (Ideficieincy) of reiveinues ove r eixpe nc itureis OTHER FINANCING 'SOURCES (USEE-I; I me r -f und: Trar sfers it Trarsfers oLt I nl ra-fund: Transfers in Transfers out Tcital tither financing sources and uses Net change it fLnd kalances F ur d be IE nceis - beginnir g Fund balances - einding The noias to the financial silatemenh are ari intaigra it part of tt is steEement -'I00- Vehiclei COCCI Mainterancei & 3,E 89,32'1 Abatement Re F lace meant Totail $ - $ - $ 22,009,005 - - 26,4,r 0 - - 561,660 648 7,544 328,903 - - 5219,1 E 1 - - 3,783,334 - 243,324 2,055,947 - - 15,298 - - 276,907 - 17,8E6 17,856 648 2681,7214 21,604,521 - 14,528 3,E 89,32'1 - - 6,177,5312 - - 21E 5,823 - - 16,41-19 - 1218,511 2,014,5121 - 2103,039 212,065,6E7 648 65,685 7,538,8154 776,E 17 (8,6217,'153; 10,381,550 ('10,3181,550) - (7,8150,531E) 648 E5,685 (311,682) f 4, c 66 1,017,267 14,416,552 $ 95,614 $ 1,082,9521 $ 14,104,870 DESCHUTES COUNTY, OREGON COUNTYWIDE LAW ENFCRCEMENT DISTRICT- ORERATIING FUND & SUB-FUIND COMEINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 3C, 2011 REVENUES Taxes - Picper) FirlEIS, icrieiiures and peinaliiEs InvesimeintEarnings Rents IntEirgcverrimentail C heirgEis is r services Ccniributic ris aind ccneiiicrs Tc tail rev emLes EXPENDIT"UR ES C urrent: PL blici safeity Ictal eixpEnditures NE11 change in fund balairices Furd balances - ftginning Fur d f adances - Ending -101 Olperailing Reserves Fund Furd Tolail $ '15,722,399 $ - 15,7212,399 261,369 - 21E1,369 121,413 E,634 E 8,047 21,5010 21,5C CI 2,349,2174 'ICCI,OOCI 2,449,274 194,7E 1 - 194,75'I 20C - 2IC 0 18,582,90E 105,E;:14 18,E88,E40 -18i,C46,515 181,014E,515 181,C46,515 18,04E,E15 53E,3191 10E,634 E42,025 5,6E2,552 959,469 6,E 2121, 0121 6,1981,943' '1,CIe5,1031 $ �r,264,04E DEECHUTES COUNTY„ OREGON RURALI LAW ENFCRCEMENT CISTRICT- OFERAIINC FUND &SLB-FUNC CONIBINI IN G SCF E C ULE OF R EVE HUES, EXPEI NC ITURES AND CHANGES IN FL ND BALANCE FOR THE YEAR ENDED JUNE 30, 20'1'1 Opeiraitingl Reserve F u nd Fund T atail REVENUES Taxes - Prcperty Fires, iorfeiiures and peraltiesi Investment eeirr Ings In to rgc vernmenteil C harc e si for se rvices C c nlribL tier si and c c naitic ns Other Total riev ems es EXPENDI7 UR ES C u r re rit: F uk lic safety Tctal eixpenditures Net cf ange in func kalances FLnc balances - beiginninc FL n c balances - ending -102- $ 7,91019,455 $ - 7,90191,455 148,9214 - 148,9214 21,42101 6,668 28,08 8 31,7401,2171 1CICI,CI010 31,8401,271 311,530 - 311,53101 121,250 - 12,21501 3E, 3132 - 36,313121 11,9CIC1,1821 106,668 121,0106,8 5CI 11,3157,912131 - 11,357,91231 11,357,9213 - 11,357,91231 5421,21591 10E,E68 E48,927 2,5'15,969 948,140 31,464,1019 $ 3,C158,228 'I,CE14,808 $ 4,113,0131E COMBINING AND INDIVIIDLAL FUND STATEMENTS AND SCHEIDULES- NONMAJOR FUNDS This pages intentionally left blank. CCMEIINING NONMAJORI GOVERNMENTAL FUNDS This page inleinUcnally left blank. DESCFUITES COUNTY, OREGON N ONMA., OR GCIVERNMEN TAL FUNDS COMBINING BALANCE SHEET L NE 30,2C11 LIAEILITIES AND FUND EALANCES Lial� ilities: ACCOUrtS paiyablei $ 2,852,199 $ - $ 126,859 $ 21,979,058 Duet to other fur ds 176,203 - 3,7421,E73 3,9'18,876 E eposits 15,294 - - 15,294 Eeft rrEid iieveini.eis 1,700,394 1,174,7E8 - 2,875,'162 Uneiarned ieiiEIS 297,H8 - - 2197,958 Total liabilities 5,042,048 1,174,7E8 3,869,532 '10,086,348 Fur c balanaes: RestaiclEic Special 6E 1,359 1,25'1,643 Total Nonma,jor CommittEIC Reuienuei DeHtlSerWce Cap10 Frofect Gevernmerital AssigrEid Funds Fundsi Furic s Fures AETS - - (3,223,574) (3,223,, 74) Cash anc cash egLivaleinis $ '14,E9E,855 $ E28,206 $ 997,498 $ '16,322,559 Invesirrerts, at ibirvalue; plus aiacrued irtEreisi 14,EOE,,43 753,921 1,197,111 '16,557,575 Taxers receivaikle 1,'19E,935 258,388 - 1,455,333 Accounis reiceivaklE1 2,293,E 40 9E,126 - 2,389,706 NCltes and contracts iiecehiable 919,425 - - 919,435 AsseissmEints iiecEivablEi - 939,015 - 939,0'15 Total assets 33,713,398 $ 2,675,E5E $ 2,194,909 $ 38,583,663 LIAEILITIES AND FUND EALANCES Lial� ilities: ACCOUrtS paiyablei $ 2,852,199 $ - $ 126,859 $ 21,979,058 Duet to other fur ds 176,203 - 3,7421,E73 3,9'18,876 E eposits 15,294 - - 15,294 Eeft rrEid iieveini.eis 1,700,394 1,174,7E8 - 2,875,'162 Uneiarned ieiiEIS 297,H8 - - 2197,958 Total liabilities 5,042,048 1,174,7E8 3,869,532 '10,086,348 Fur c balanaes: RestaiclEic 21,980,751 6E 1,359 1,25'1,643 23,893,73 CommittEIC 454,0219 - 122,3E 1 57E,390 AssigrEid E,236,570 839,529 174,E47 7,2150,746 Unassigned - - (3,223,574) (3,223,, 74) Taial fund balances 28,E 71,350 1,500,888 (1,674,923) 28,497,315 Total IiabililiEs aired 11und badainces $ 33,713,398 g 2,675,6,6 $ 2,194,E09 $ 38,583,E63 -107-- DESCHUTES COUNTY„ OREGON. NCINMAJCIR GCiVERNMENTAL FLNDE COMBINING SCHEDULE OF REVENUES;, EXPENDITURES AND CHANGES IN FILND BALANCES FOR THE YEAR ENCED JUNE 301, 2CI11 REVI E NUE SI Local Ta> es - F ropers y Ta> es - off• er L icenseE and perrr its Fines, lbrfsitune., arid penalties Special assessrrents Ir vestment eannin� s Rents Cl- arges Ilor serviaes Cor ilrlblilors and dor atiors Loan rer aymer t: Other Inter goverrirn ental Local S tate Fec eiial Total revenues EXPE NDITURE SI Cu nue nt: General goverrimerirl F uk sic sallerly CoL my uoac s F ealth ar d %elfare Elc ucallior Debt servfcie: Piiincipal Intene:i TrusteE Hees Capital outlay Total experiditL res ElxcesE (deficiienay; oll revenues over expendil L res OTHE R FINANCIN G SOURCE SI QUSES; Trar sferis it flrarri oit en fur ds Trar sfen 01.1 to other Ilunds Loaris Total otr er financing Sources (uses) Nell cf• ange in fl. nd balances Fund talance - Eegirining ofyean Fund balance - Erc of yeah Total Nc r -N ajoi SIPE tial C ebt C apital F rcjE ct Gc ve rnmentaI Revenue Funds Service Funds Funds Funcs $ 11,558,981 $ 3,454,289 $ - $ 15,013,270 3,151,974 - - 3,151,974 661,537 - 661,531/ 624,668 - 621Z ,66EI - 193,605 193,60E 2'121,147 79,325 20,424 311,896 28,740 1,200,8721 1,229,613 1(1,730,814 1,135,598 440,000 12,306,2 121 18,594 - - 18,594 64,769 - 64,769 61,1100 - 6'1,'100 732,858 - - 7312,858 25,721,3E7 - 142,780 29,864,'137 4,008,564 - - 4,OC 8,564 E7,576,1C131 6,063:,690 603,204 64,242,997 9,022 ,15CI - 9,024,150 '14,314E,461 - 14,346,458 2,511,123 - 2,511,123 3'I ,z 59,754 - 31,4 59,7 5z 979,980 - - 979,E 80 - 51,678,728 - 9,678,7218 245 3,139,240 - 31,'1319,485 - 31,218 - 31,218 2,473,133 - 2,485,25E 4,958,3188 60,794,823 8,8211, 186 2,485,25; 72,101,284 (3,218,740) (2,7517,496) (1,882,(151 (7,858,287) 6,929,64'1 2,157,2 01 958,617 1'1,045,459 (2,z64,,r73: - (1,710,400) (4,172,97:; 4 0, OC 0 - 4 0, 000 4,505,068 3,157,201 (7E 1,783) 6,910,28E '1,286,328 3199,705 (2,6": 31,834) (947,8C1: 27,3185,022 1,1(11,'1831 958,911 2 9,4451,116 $ 218,671,3150 $ 1,50C,888 $ 11,674,923• $ 28,497,315 10E- CESCHILIl1ES COUINl1Y, OREGON NCINMAJOR SPEC IAIJ REVENUE FUNDI COMBINING BALANCE SHEET JUNE 130, 20'1 Corlinu!eic -109- Fa►k Fa►k Gant La Pine Acquisition & Develcplment Frcjects Industrial Development Fees ASSETS Casr and cash equivalents $ 21,E'E3 $ 5,0.13 $ 277 $ 54,3.15 Investments, at fair vale e; ply s accnLeic interest 31,2121 6,017 3212 E15,183 Taxes neceivat le - - - - Accaurts reaeivable - - 231,06'1 - Nolesanc contracis receK at le - 5.1,957 - - Tota I assess $ 5,90z $ 621,987 $ 23,670 $ 119,2 9EI LIAEILITIESANE FUN DBALANCES Liab iliiies: Accour is payable $ - $ 11,0CIC $ $ Deposiis - Due to other fL nc s - - - Defenied revenues - 51,657 - - Unearned revenges - - - - Iotal liak iliiies - 62,657 - - Fur d k alances: Realniceed - 3C 23,670 119,498 Con• rr iti ed - - - - Assignec 5,902 - - Toial find kalance 5,902 3C 23,670 11�' 42EI Total liakiliiies and funs balarces $ EI,Eloz $ 62,6E7 31 23,670 $ •119,4918 Corlinu!eic -109- DESCHUTES COUNTY, OREGON NCNMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET JUNE 3C, 2011 ASSETS Ca,h anc casl' equivalerl. Iriveslment:, at fair value; plus accrued inle rest Taxes rece ivable A ccoL nt: receivable N otes and contracts rece ivable Total a: sets LIABILF IEISI AN D FUN D BALAN CES Liabilities : Accounis payable Depc: it: DL a to otheu fur ds Deferred reveiriuea L new reed never ue Total liabilities F� nc balances: Restrictec Comm- itted Assigned Total funs balerice Total liabilities and fL nd t ale nce: Ccunty Special Taylcr ElchccI Trans pertaticn Crazing $ '17 $ 47,278 $ 5,810 $ 211 56,740 6,733 2185, 511 Transient 15,713 18,857 295,803 $ 38 $ 389,5219 $ 12,343 11 330,373 $ 371,974 $ - $ 28,945 37'1,974 - 28,945 38 17,555 12,343 301,428 38 '17,555 '12,323 301,428 $ 38 $ 389, 5219 $ '12,343 $ 330,373 -11C- Continued CESCHIUTES COUNTY, OREGON NONNA.,OR SPECIAL REVENUE FUNCS COMBINING EAUAINCE SHEET JUNE W, 2011 CorUnued -111- Videc Welccme Foreclosed Liquor Lcttery Ceriter Land Sales Entkrcement A,ESETS Cash and caEh epivalerlE $ 60,076 $ 47,2190 $ E8,5E3 $ 5,2148 InveElrrents, al fail value; pluE accrued ir•ere=.t 72,098 56,755 106,3'10 E,2198 TaxeE ieceNable - 49,300 - - ACCOL nts receivable - - - - Noies anc contracts receivable - - - - Total assets $ 1321,174 $ 153,345 $ 194,893 $ '11,546 LIAEILITIEEI AND FUND EIALANCES Liabilities: AacourlE payable $ 34,375 $ '103,0OC1 $ 21 9 - Depasits - - - DL e to other fundE - - - Deferrec revenues - - - Uneainec reveruaE - - - - Taial liabilities 34,375 103,000 211 - Fur d balanceE : ReElnicied - 50,34E 194,872 1'1,54E Corrirriitte d - - - AE E igr ed 97,799 - - Total fund talance 97,799 50,345 194,872 11,54E Talal liakililies and func balances $ 132:,174 $ -153,345 $ 194,893 $ '11,546 CorUnued -111- DESC HUTES COUNTY,, OREGON NCNMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SI- EET ,UNE 20, 2011 Conlirued 112- Cc unty Chilc ren & Victims, Law Clerk Families Assistar,aei Library Recc rds Cc mmissic n Al SETS Cash and call' equivalents $ 6,2E10 $ 167,778 $ 151,808 $ 343,358 InvesimEints, ai fair value; rlus accrued interest 55,451 201,353 182,187 412,069 Taxes receivable - - - - Accounts recEiivable 1,077 - - 157,847 N01Eis anc aontracis receivable - - - - Total assess $ 112,7818 $ 6,131 $ 333,995 $ 913,272 LIAEILITIEIr ANC FUND BALANCE L iabiliiies: Aciaourls payable $ 610 $ 7,487 $ 709 yi 36,745 Deposits 7,415 - Due to other func s - - Deferrec revenues - - - - UnEarnec revenges - - - - Iotalliabilities 7,475 7,487 709 356,745 Fund balance:: Re:iiicled 105,313 361,644 333,286 247,196 CorrimiitE c - - - - Assigned - - - 30E,333 Total fund balance 105,c-13 61,E4z 333,286 556,E2� IolaI liatiliiies and func balances $ 112,7818 $ 369,13.1 $ 333,995 $ 913,272 Conlirued 112- OESCHMES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUINCS C ON BININ G BALANCE SHEET JUNE c10, 2011 Ccrtinueid -113- Sheriff si Desi Co Asiset Court Coma unicatic n F ublic Fc rfeitic re Fac 11Ities System F ealth A: SETS Cash and cash eclui%alents $ 11,621 $ 389 $ EI4,879 $ 676,949 Invasirrents, at fsir %slue; plus acaueid inteiasl 13,926 467 77,862 810,870 Taxes ieceivakle - - - - Accounts reiceNable - 5,588 - 468,438 Ncles anc conitacis receivables - - - - Total assess $ 25,561 $ 6,444 $ 142,741 $ 1,956,257 LIAEIILITIE: ANC FUND BALANCES Liabilities: Aacourts Klayable $ - $ y 9,577 9 199,248 C eposits - - Due to other fL nc s - - Deferrec ieiveinues - - - - Ureiarneic revanLes - - - 54,121 Tcialliabiliiies - - 9,FI77 253,369 Fund balances: Rest rici ed 26,667 - - - Corrrn11ted - - - - Assigned - 6,444 133,164 1,-/02,888 Total find Italanae 25,567 6,z 4z 133,164 1,702,888 Total liatiliiies and fund balances $ 25,567 $ E1,444 $ '142,74'1 $ 1,956,257 Ccrtinueid -113- CESCHUTES COUNTY, OREGCN NONNAJOR SPECIAL REVENUE FUND COMBINING BALANCE SHEET , UNE 21C, 2011 Cortinueid -114- Fublic Heialth Behaviciral FealthyStart Reserve AEHA Health ASSET Casl- anc clash aquivalenis $ 195,368 $ a06,":66 $ 'I, 103,20C $ 1,E 33,473 In%estrrenis, at fair value; plus accrued inierest 234,464 247,663 1,2123,968 1,960,'118 Ta>es receivable - - Aaaounis ueceivatle 1,839 578,351 Notes and contracts receivable - - Toial assets $ z31,E7'1 $ 454,029 $ 2,47,168 $ 4,171,942 LIAEIILITIES AND FUNEI EALANCEE L iabilitie s: AccoLntspayable $ 14,803 $ - $ 1,345 $ 1,061,942 De posits - - - Dua to oil- eii funds - - - - E elle rred revenues - - - - Unearned revenues - - - - Total Iiaibilitie: '14,803 - 1,345 1,061,94J Fund balaricies: Restricted 4'16,86a 2,425,823 Corr mitted - 454,029 - Assic ned - - - 3,110,000 Total func balance 4 16,868 454,029 2,425,823 3,110,000 Total liabilities and IlLnd talances $ 431,E 71 9 454,029 $ 2,427,168 $ 4,'171,942 Cortinueid -114- DESCHUTES COUNTY, OREGON NONMA„ORSPECIAL REVIENLE FLNCS COMBINING BALANCE SHEET JUNE 310, 21011 Ccrtinueid -116- CDD Acuter Care Ccrrimur ity Greur dwater Services OHP -CCC Deivelcpmernt Pairinership ASSE7E Cast anc cash equivalents 91 478,331 $ 671,281 $ 51,550 $ 101,916 Investmeris, atfEirvalLe; plus accrLEic interest 574,C53 ElC5,6'14 61,206 122,312 Ta>es receivable - - - - Accourts receivable 1,250 - 70,080 Notes and contracts receivable - - 60,OCO - Total assets $ 1,053,634 $ '1,47E,895 $ 242,836 11 224,228 LIAE IL17 IES AND FL NC BALANCES L iabilities: Accounts payable $ 189,902 y 46,222 $ 38,217 $ - C er osiia - - 7,879 - C ua to of t er funds - - - - C eferred reveir ues - - 6C,C 00 - Unearned revem es - - 4,905 126,023 Total liabilitieE '189,904 46,222 1'11,001 126,023 Find kalances: Restricted 863,730 1,z 3C,673 - 98,205 Cc rrimitted - - - - Assic nad - - 131,136 7cial func balarce 863,730 '1,430,673 131,E1135 98,205 Total liabilities anc find balarces $ 1,C53,63Z 91 1,476,895 $ 242,83E 91 224,228 Ccrtinueid -116- DESCH UTES COUNTY„ OREGON NONMA., OR SPECIAL REVENUE F UNE S COMBINING BALANCES HEET JUNE H1, 21011 Cor IirLIE C -11EI- Natural Feceral Newijerry GIS Resciurce Fcxest Title Neighborhood Dedicated F ncitection III Ac, SETS Casl- and cash ecuivalerills $ 2111,8E Cl $ 94,443 $ - $ 181,61150 Invasirrients, at fair value; F lus accrued inteiiast 2154,2157 113,343 - 2118,OC21 Taxes neceivak le - - - - Acccunisreceivable - 33,047 2186,497 - Nctes and conhacts receivable E107,7E8 - - Total assails $ 1,2173,885 $ 214C,833 $ 21E16,497 J' 399,6521 LIAEILITIES ANE FUNDBALANCES Liabiliilies: AccOLnts payable $ $ 678 $ 15,E09 $ 3,748 DeF osils - - Due to & er ft nc s - - 176,2103 - Defenned revenL es 807,7E 8 - - - Unearned revanLes - - - - T otal fiat ilil ies 807,768 678 191,8121 3,7481 Fund talancas: Resilmiciled - 2140,155 92,685 395,9Cz Corrimitled - - - - Assigned 46E,117 - - - Tolalflndbalance z6E,117 214C,155 94,EE15 395,9C4 Total liabilities and fund balances $ •1,2173,885 $ 214C,833 $ 218E,497 $ 399,6521 Cor IirLIE C -11EI- CESCHUTES COUNTY„ OREGON NONMAJOR SPECIAL REVENUE FUNDS CON BINING BALANCE SHEET JUNE 2C, 2011 Corfnuiec -117- Public Land Rciac Rciad Ccirner E uilc incl & Irr prciverr ent SL n eyOrl Preservaticin Equipment Resienei AIESETS Cash and case equivaleris $ 9,4E1 $ 363,257 $ 35E,287 $ 5,507 Invesiments, al lairvalus; plus accrued inteiesi '11,354 X35,£152 27,E87 E,E08 Taxes receivable - - - Accounts receivable - - - Noies anc contracts receivable - - Tote assess $ 20,El15 11 799,209 $ 783,874 $ '12,115 LIAEILITIEE AND FUND BIALANCEE Liabilities: Accouris payable y $ - $ '12,932 $ - Deposits - - - - Due to other funds - - - - Deferrec i ever L e;i - - - Urecrnec ievenLes - - - Total liabilities - - 12,932 - F ur d balances: Resiiicied - 799,209 770,942 12,'115 Corrimiitec - - - Assigned 20,815 - Total fur d kalance 20,815 799,209 7-/0,942 12,115 Tolal liatiliiies and func balances $ 20,815 $ 799,209 $ 7El3,874 $ 12,115 Corfnuiec -117- DESCHUTES COUNTY, OREGON NONMAJOR E PECIAL REVE NUE F UNE S COMBINING BAUANCE SHEET JUNE 30, 21C11 C ciuntywic e Tram portatic;n SCC Imp Doc Ccirtrol Adult Fatole Deschutes 8 Probation Caurity 911 ASSIETES Cash and cast equivalents $ 141,431 $ 13'1,696 $ 301,614 $ 3,913,961 Investmerls, atfEirvalue; plus accrued merest 169,734 1581,050 361,8121 4,697,211 Taxes receivable - - 484,555 Accourts tieceivatle - 4,201 1,732 305,E 81.1 Notes and contracts receival le - - - - Taial assets $ 311,165 $ 293,947 $ 665,167 $ 9,40.1,608 LIABILITIESAI\DFUNE EALANCES L iabilities: Accounts payable $ - $ 40,307 $ 30,703 $ 63,8178 Deposiis - - - - Due Io a4r eq funds - - - - Deferred revenues - - - 445,391 Lnearred re\enues - - Total liabilities - 40,307 30,703 509,269 FL nd balances: Restrictec 311,•165 116,39EI 519,435 8,E 92,339 Committed - - - - Assic ned - 137,242 1 15,029 - Ta'lal fund balarce 311,'165 23,640 634,464 81,892,339 Total liabilities anc fund talances $ 3,1 1,165 $ 293,947 $ 665,167 $ 9,401,608 ConfinuieiC -1181- Con finLICIC 1181- DESCHU7IES COUNTY, OREGON NONMAJOR SPECIAL REVENUE FUNDS CON BIN ING BALANCE SHEET JUNE 'iCl, 21011 Des Counly Elunriver Tolail Normaijor Extension Black Butte Service Special & 4-F Rar ch District Revenue Funds ASSET1:I Cosh and cast equivalents $ 225,35'1 $ 6'1,466 $ 1,904,2'19 $ 14,696,855 Investments, at faiii value; plus accrued interest 270,45E - - 14,606,5431 Taxes receivable 28,513E 59,a0(1 278,941 1,1f6,935 ACCOLnts receivable 7,060 - 52,180 21,211 3,640 h otes and cantraats reaeivable - - - 919,425 Totail assets $ 531,405 $ 679,2166 $ 21,235,360 91 331,713,398 LIABILITIES AND FUl\D EALA I\CES UE bilities: AcoourIs payatle $ 42,008 $ - $ '16E,7621 $ 2,852,199 Depasits - - - 15,294 DL e to other funds - - - 176,203 Deferred iever uas 2E,088 54,547 2154,943 1,700,'194 Uneamned iiavenues •112,909 - - 297,958 Total liabilities •18'1,001 54,147 421,705 5,042,048 Flnd balances: Restricftec 3150,400 624,719 1,813,65E 21,9a0,751 Committec - - 454,029 Assigred - - - 6,236,E7C Total fur balaince 350,400 624,719 81'1,655 28,671,350 Total liabilities anc fund kalanaaa $ 5311,405 $ E79,2166 $ 21,2131,360 91 33,713,3198 -119- D ESCHUTES COUNTY, a R EG ON DESC HUT ES C OUNTY 911 COUNTY SERVICE DIST DICT C PE RAPING FUND ar d SUB FUNDS COMBINING BALANCE SHEET L NE 30,2C11 ASSETS Cash air cash equivalents Investments, at fair value; plus accrued interest Taxes rece ivald le Accounts receivable Toial assets LIABILITIES AND FUND EALANCES Lialtiliiies: Aacounis payable Ceferred revenge T oteil liabilities Fund balances: Re striae ed Tclal func balance.i Tclail liabilities ainc func balances Desichuteis Deschutes County 9.11 Ceiuntyl 9' 1 Des Cci 91' Operatinc New Facility Equipment Fund Property Reserve Total $ 3,c 213,591 $ 4,1.'1 $ E86,2'39 $ 3,913,961 3,588,7021 4,9E3 703,55E 4,6971,2111 484,555 - - 484,555 305,881 - - 305,881 $ 8,1021,7219 $ 9,084 $ 1,2189,795 $ 9,4 01,E 08 $ 54,794 $ 9,084 $ - $ 63,878 445,391 - - 445,39.1 500,'18E 9,084 - 509,2E 9 7,602,544 - 1,289,795 8,8921,339 7,E 02,544 - '1,289,795 8,8921,339 $ 8,102,7219 $ 9,084 $ 1,2185,755 $ 9,401,E 08 TMa nc des tc Ma financiei4 stadenie r IIs are an imegra.l pan of this sdateiment. -1210- DESCHUTES COUNTY;, OREGON DESCHUTES CCUNTY EX"PENSION 4-H COUNTY SERVICE DISTRICT OPERATING FUNIC anc SUB PUNIC COMBINING BALANCE SHEET JUNE 301, 2011 Deis Cou rity Ext &1 4-H DEIS County Opeiraiii Ext &14-H Fund Caretrucficlrl ASSETS Cash and calsh ec uivallenis Investments, at fbir v2111. e; plus alccrued into rest TaNes receivable Accounts rlecelivalblel Notal assets LIAEIILIITIESANE FUNC BALANCES Lisa ilitie s: Accounts payiablel Defe rrlec neve nue Unearneld revenue -lcltal liabilities Fund balalnces: Restricted llcltal fund balalnces Tcdal liabilities and Hund balances Tki nates to Jhei fir ar cieil staderrieir IIs are ari 'nllegraJ pe r1 of Jh's ste demar J. -121- Total $ 145,1831 80,'17CI $ 2215,353 174,21401 9E,2116 2170,456 28,EI31E - 218,5316 7,0E CI - 7,060 1 355,0119 $ 17E,3816 $ 531,405 $ 421,0018 216,0818 112f,910� 181,005 174,014 176,3181E 174,0114 17E,3186 1 355,0119 $ 17E,3186 $ 42,C 0181 26,C 881 1121,909 1E'1,0CIS 350,4C101 3 501,4010 $ 531,405 DESCHUTES CCUNTY, OREGON DESCHUTES COUNTY SUNRIVER SERVICE CISTRICT OFERATINC FL NO and SUBI FUND COMBINING EALIANCESHEET JUNE 30,21C11 ASSETS Casr and casih EquivailEnts Ta)�eis rECie ivatle Aaciounis reciEivaiblE Total aSISIE tS LIAEILITIES ANC RUNC BALANCES Liak ilitiEs: Pciaciunts FayaiblE CEfErrec revenuE Total liabilities Func badeincies: R E stricited Tciiail fund balar cies Total IiabilitiEsi and Hund bsilar CE sl The notes io the fnanciaf.uatamenis ate ar hegia, pari ofthia staterreni. -1212- Sunriver Ele rvice Dist rice Su n riv a ri OF,eratiincl Service Bistricl Func Reserve Total $ 1,545,8.7`1 $ 358,3!64 $ 1,9C4,2139 21781,941 - 217 EI,941 521,18C - 521,1810 1,8176,99E $ 315511364 $ 2,2135,360 � 1EE,7E21 254,943 4211,7C5 1,455,291 1.4 5 5.291 166,7621 254,9431 421,7C 5 3158,3164 1,8131,E 515 3561.3164 1.813.E55 $ 1,8176,95E $ 35 El, 3E4 $ 2,21315,`EC DES CHUTES CCUNTY„ CRECON NONMA,OR SPECIAL REVENUE FUNDS COMBINING SCHEDULE OF REVENUES, EXFIENDITL'RES AND CHANGES IN FUND BALANCES FCR THE YEAR ENDED JUNE 30, 21C 11 Camitinued -1213- Park F ai k Gram La Pine Acquisition & Cevelopment F ro11ects Ir dustrial Cevelorlment Feels RE VIEN U ES Local Taxes - Frorerty $ - 9 - $ - $ -Taxes - Otheir - - - - Licienses and peen -ills - - - 1,050 Fines, forfeiiLres and penalties - 166 - - Investrnent earnings 83 5,682 109 813 Renis - 3,690 - - Clharges fora seiry ices - - - Contritutions Bird donaiioris - - - - Loan iepayrrienis - 14,962 - - C 1 r eii - - - - Inteigovernmertail Local - - - ,I1 ate 7,676 194,650 - Federal - - Tolal revenues 7,759 24,500 '194,759 1,863 E XPEN DIT L RES Clurrent: Gerieial government 17,284 25,421 45,375 1,846 FIL blic safety - - - Courily roads - - - - Heallr and welfare - - - - EdL cation - - - - Debt serviae: Ir serest - - - - Capiial outlay - - - - Toial expencituias '17,284 25,421 45,375 1,846 E>aess (deiliciency) of revences over exi: enc itui es (9,;29) (921) 149,384 17 OTHER FINANCING SOURCES (1LSES) Trarsfers in fram olreii fiords - - - - Trar afer out is other fL nds - - ill 35,333) - Loar Klroceeds - - - - l oial other finar cir g sources QL ses; - - (135,333) - Nei change in lurid balances (9,525) (1921; 14,CE11 17 Fund talanae -• Begin ring ofyeai '15,429 951 E,619 119,48'1 Fund talance - Erid all yeiar $ 5,904 $ 30 $ 23,670 $ 119,498 Camitinued -1213- DESCHUTES COUNTY„ OREGON N ONMA,, OR "I PECIAL REVE NL E F U NDS COMBINING SCHEDULIE CIF REVENI.ES, EXFENDI-LURE' AND CHANGES IN FUN BALIANCES FOR THE YEAR EN DED , L NE 3C, 2011 REVENL ES Local 7 axes - F rorlerly T axes - Other Liaemes anc perrniis Fines, fonfeiiL res and penalties Irivestmeni earrings RenlE Charge: for services Coniributions air d danaiions Loan repayrnenlE Olheii Interc ovarnmental Local tate F ederal Toial revenues EXPE N DIT URE S Cluinent: Geneiial services Public safety County roads Health and welfare Education Debt service: Intere:i Capital o0lay T o1 al exr enditures E mess (deficiency) of revenues over experidil L res CTHE R FINANCIN G SOURCES (USE S) Transfers in frc m of h er fL nc s Tran: fer oui to othe r funds Loan f roceeds Total other ilinaricing sol. rtes (u: es) N et change in fund balances Fund balance - E eginning of year Fund k alanae - End of yeas Ccuniy ElFecial Taylcr Transient Schccl Transportaticn Grazinc Rocm Tax 2,701,692 243 1,509 69 3,113 233,878 621,144 3,355 - 745,697 - - 979,818 622,653 3,424 2,704,805 - 2,664,951 - 632,274 - - 979,980 - - - 979,980 632,274 - 2,662,951 ('162) (9,62'1) 3,424 39,854 (24,873) - - - (24,873) 1162' 1%621) 3,424 14,981 200 27,176 8,919 286,447 $ 38 $ 17,955 $ 12,343 $ 301,42E -1214- CarIinLVEIC DESCHUTES COUNTY„ OREGON NONMAJOR SPECIAL REVEN L E FUNDS CON BIN ING ECHEDULIE CF REVENUES, EXFENDII-URES ANE CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 3C, 20' ' Con tir ued -125- Welcome Foreclosed Llicuor Video Lc ttery Clenter Land Stales Enforcement REVENUES Lc c al Ta> es - F naperty $- Ta>e,c - Otheu - 450,282 - - L icer: eE and permit, - - - - Fines, forfeituiie: and r enalties - - - 26,E 11 Invesirrient earr incls 812 7 58 6C6 •10.1 Rents - - - Cr aiiges for seuvices - - 151,201 Contribl,iiora and conatioris - - - Lc an repayments - - - Ctl-er - - - Iniergovenr menial Lccal - - - Etate 1C,732 - - Fec eual - - - - Total IIEivenuEs E 11,544 451,040 'IE 1,813 27,0'12 EXF ENDITLRES Current: General services 570,349 369,160 72,898 - Public safety - - - - Cc unty rcac s - - - - H E alth ar d w eilfanei - - - '182 E dL catiori - - - De bt service: Inteuest - - - C air ital outlay - - Total expendillures E7C,349 369,16C 72,898 182 Excess i1c eficie r cy: of uevenues cver expEinditures (58,805) 81,880 78,915 26,830 OTHER FINANCING SC RCES i USES: TuansfErs in fiicm other fur cis 1'19,350 - - T nansfer out to ail- er func s - (80,OCO - (30,0001; Loan proceeds - - - Total otheu financinc souiices (uses) 119,3501 (8CI,CICC) - (30,OOC) N et char gE1 in f unc balances 6C,545 1,88C 78,915 (3,17C) Fund balance - Beginning cf year 37,254 48,4EI5 15,957 14,7.16 Furdbalance -Erc of year $ 97,799 $ r0,345 $ '194,872 $ 11,546 Con tir ued -125- DESCHUTES COUNTY„ CREGON N ONMA, OR S PECIAL REVE NUE F UNDS CC ME INING SCHEDULE CF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR E NDIEDI , L N E 30, 2011 C cini it ued -12161- Children & Victims' Ccunty Clerk Families Assistance Law Library Records Commission RE VENT. ES Local I axes - F roperty $ - $ - $ - I Taxes - Other - - Licenses and F ermits - - Fines, forfeitures ar:d periallies 5,488 - 861,101 Investrrentearnings 491 2,286 2,072 5,034 FeniE - - - - GharceE for services 23,781 96 106,461 4,114 Clontributions and donations - - - 4,3E7 Loar iepayrrents - - - - 011-ei - - - - Intei c overrimerIal Local - - 1821,3E 0 S1 ate 83,4617 260,675 - 817,071 Federal 43,831 - - 87�,E21E Toial reverue: 157,C E8 263,037 '108,533 'i,97E,5E2 EXPENDIILRES C unent: Gerieial servicies 15E,907 82,2121 FL blic safety 2177,955 - Clourily ooadE - - - - Fealil- and welfare - - - 21,367,093 EdL cation - - - - Del: t seiwice: Interest - - - - Capiial outlay - - - - Iolalexpencituies 277,9E. 1E5,907 821,21121 2,367,093 E>cess (deficiency) of revenues oveii excendituie; (120,897) 07,130 261,321 (388,541) OTHER FINANCING SOURCES QLSES Trarisfers in lrorn ocher fL nc s '138,775 - 3C 9,333 Tran; fer out 1c, oihei fur ds - - L oar proceeds - I otal other finar cir g SOL rces (L : eis; 138,775 - - 309,333 Nei change in fund balarces 17,878 107,130 216,3211 (79,2108) Func balance - Beginning of year 87,43 21E4,5'14 306,965 635,737 Fur balance - E r d of year $ 105,313 $ 361,644 $ 333,2186 $ 556,5219 C cini it ued -12161- D ESCHUTES COUNTY, OREGON NONMA,OR SPECIAL REVENUE FUNDS COMBINING SC HED ULIE CF REV ENLES, EXP END I-ILRES AND CHANGES IN FUND BALANCES FCRTHEYEAR ENDEDLNE 301, 2C!11 Coriinueld -127- Sheriff's Des Cle Asiset Court Comm unicatiein PL blic Feirfeitune Facilities SYlsterr Health REV E 11� UES Lcaal Taxers - Properly $ - $ - $ - $ - Taxes - Oif er - - - Licenses and pe rr- its - - - - Fines, fonfeiVc res and penalties 1,292 97,429 - 60 Irivestment earrings 1E8 21 21,450 11,314 Rents - - - Charges 11or services - 579,55.1 1,333,367 Clor11mibi.iions and donations - - - 1.1,•160 Loan reraymenlls - - - Other - - - Iniergoverr rr entEil Local - - - •135,927 Staite - - - 4,2C5,590 Federal - - 1471 Total rEvemes 1,4E0 971,431 582,001 5,6971,565 EXPE 11� DITUR E SI Clurreril: General services - - - - FL blic safely 383 9E,200 379,598 - CloL my iioads - - I-ealth and welfare/ - - /,907,910 Education - - - Deti service: I nteoiesi - - - Capilal 001ay - - 5,4321 1otalexpendiicres 383 96,200 319,598 71,913,322 Excess (deficie r cy; of reg ens e s over expenditi res 1,0711 1,231 202,403 (2,2.15,7171) CTHER FINANCING SICURCES iIUSESI; Transfems iri fliam other furids - - 2,452,7100 Trarisfeii 01.11 to other func s - (15E,678; 11150,000; Loan proceeics - - - Notal otrerfinancing sauiices users; - - (•15E,E78) 21,302,700 Nel Grange iri fLnd kalances I,C771 1,231 45,725 8E,9213 FL nc balar cei - Eleginning of year 24,4 c 0 5,2.13 87,439 1,615,9E 5 FLnc balaricei- Endafyear $ 25,EIE-4 $ 6,444 $ 133,1E4 $ •1,7021,888 Coriinueld -127- DESCHUTES COUNTY;, OREGON NCNNAJORSFECIAL REVENUE FUNDS COMBIINIING SCHEDULE OF REVENUES, Ex PE NC ITU RE S AND CHANGE'S IN FUND BA L4 NIC ESI FOR THE YEAR ENDED JUNE ":C, 21C11 C ontiir ued -128- Public Health Eehaviciral healthyStart Reserve AE HA health REVENUES Lccal TaXE s - Properly $ - $ - $ - $ - Taxes - 01 ei - - - - L icer ses ar d parrr its - - - 148,791 Fines, foifeitL res and penaltieE - - - 31,818 Invesiment E air inc s 3,388 31 c158 17,404 23,27"1 Rents - - - 19,75o Cl-arges for seirviaes 23,120 - - 4,492,'194 ContribL111onE and donatiora 125 - - Loan repayment: - - - Other - - In4ergaveiir rrental Local - - 88,44 CI State 1:8,643 - 4,271,151 1,405,897 Fec erial - - - 324,082 Total rievenues 165,276 31,358 4,288,555 12,534,245 EXP E NC ITURES C l rrer 1: General SE rvices - - - - F uk lic salleiy - - - COL my roar s - - - - Healtharduvelfare X137,422 - 4,24.1,094 14,138,2:1318 E duc atior - - - C ebt service: Interest - - - Caclital outlay - - 238,502 Total expendillures 3137,422 - 4,241,094 4,376,84 CI Excess 1 c efic ieir cy ; c f revem eE over expEnditureE (152,146) 31,358 47,461 (1,842,595) CIHER FINANCING SICURCIES (USES: 7ransfersinfro rr other fur ds - - - 2,450,067 7ransferout tooiherfunds - 167,123; (668,252; (•150,CICICI; Loan pnaceeds - - - - Total olll'erifinancing saurices (uses) - (67,'123) (668,252) 2,3C'0,067 Net ararge in func balances ('152,'146) (63,765) (620,791) 4,17,472 Fur d balance - Bec innir g of y ear 569,014 517,794 3,046,614 2,652,528 Fur balance - Enc of year $ 416,868 $ 454,029 $ 2,425,8231 $ 3,110,000 C ontiir ued -128- CESCHUTES COUNTY„ OREGON NONMA,OR SPECIAL REVENUE FUNDS CCMBINING SCIHEDULE CF REVENUES, EXFEND ITURES AND CHANGIE:S IN FUND BALANCES FOR THE YEAR EN DE E LNE 30, 2C11 CcrIiinuiec -1219- CDC Acuter Care Comm unity Grc undwaller Services CFP -CCC Development Partneiship REVENUES Local Taxes - Properly $ $ - 9 - $ - Taxes - 011- er - - - - Licerses ar d pai mits - - - IF ines, foifeil L res ar d penalties - - 6,6139 - Irvestmertewrings 7,181 6,259 2,7'18 1,731 Rents - - 2,050 - Charges for services 15,000 10,966 2,6110,274 - Clorbibulions and danaliors - - - - Loan rer ayrr er Is - - - - Other - - - Inte rgm emmente I Local - - 147,811 State 1,39E,71E 1,349,7EI8 124,341 Federal - - 1E,E10 108,750 Total revenues '1,z 17,E 76 1,3617,013 2,909,343 10,481 EXP E NC ITUF E 1z CL rre r l : CenereI services - 3,9E6,927 108,750 F uk lic sallely - - - - CoL my i oac s - - - - Fealthardvuelfaie 1,157,EE8 367,531 - - E duc atior - - - - C e bt service: Interest - - - 245 Car ital outlay - - - Total expenditures 1,157,55E 367,531 3,9861,927 108,995 Excess Qceficiercy; oil re%enues over expenditures 2610,318 999,4E2 ('1,077,584) 1,486 C 7 F ER FINANCINCI ZCLRCI ES ijUSEE: Transfems in from otl• ei fur ds - - 7619,387 - Tnansfem OL t to a& er fL nc a (36E,EIf 7) 11100,000) ('17 3,310) - Loan pnaceeds - - - 0,000 Total ober fir ancIng sources (uses) (3E 5,6157) (100,000) 596,077 40,000 Net cYsrgeinfunc balances (105,339) E99,482 1481,507; 41,48EI F ur d balance - Bec innir g of year 9619,069 E 3'1,'19'1 6113,342 56,719 F ur d balance - Enc of year $ 8613,730 $ '1,430,6173 $ 131,835 $ 98,205 CcrIiinuiec -1219- DESCHIJTES COUNTY, OREGON NON MAJ OR SPEC IA LI REVENUE FUNDS CC MEINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR TF E YEAR ENDED JUNE 30,21C11 REVENUES Local Taxes - Prop erty Taxes - 011- er Licenses anc peuriils Fines, forfeiiL res and penalties Irvestmeri earnings Rents Charges for servicES CoriribLtions erd danaiions Loan rep aymer is Other Iniergcivernmental Local State Federal T ol al revenLes EXP E NDITUR ES Curreril: General seri ices Flublic safety Cloy my roads F ealth anc welfs re E ucaiion E eik 1 serOCE: Interesi Capital oLilay Total experdiiures E xcEiss (Ideficieincy) of revem eis over expendik res CTHER FIN ANGINC SCLRCE SI1USES] Tiansfeus it ficim oiheii funds Transfer OL 1 to other fL nds Loan proaeec s Total otl• er fins ncing sources iJusEis; Net cl• ar ge it fL nd k alanceis Fund balar cei - E eginriing of y ear Furid balar ce - E nd oil yeiar Newteiry Neigh l: c nccie d 3,25E 49,807 30,'193 GIS Dedicate d 2,'179 35E,510 IS aturaiI Resc uree 15,E 12 Federal Fc rest Title 3,884 107,1217 20,671 - - - 1,241,09EI 24,641 83,256 464,8'16 1,377,379 249,5215 500,977 - 1,377,380 431,4821 500,977 1,377,380 431,482 83,256 (36,1E1) ('I) (18'1,9E7) (6'1,'1813; 0102,164; (6'1,'183) ('102,'164) - - 22,073 (138,3215; (1) (181,957) 444,044 378,480 94,686 577,8E 1 $ 4E6,117 $ 2140,15E $ 94,685 1 395,904 -130- C onfir ued DESCHUTES COUNTY„ OREGON NONMAJOR SPECIAL REVENUE FUINCS CCMBINING SCHEDUIJE CF REVENUES, EXFENIDITUIRES AND CHANGES IN FUND BALANCES FCR THE YEAR EN DEC , L NE 20, 2011 REVENUES Local Taxes - Property Taxes - C I r er Licer ses ar d perry its Fines, forfeitures and penalties Ir vestment earr inc s Re nts Charges ibr services Clorldbuiions and donalior s Loan repayrnents Other Inie rgovernrr entail L ocal State Federal Iodal revenLES EXPE NDITUR E SI Currerl: General se rvices Fublic safely Cloy my iioac s Fealth and vuelfare E c ucai for Cc service: Interesl Capilal 00lay Total e> pendilL res Excess Qdeficienay; of revenues over expendiit res CITE- ER FINANCING SIOL RCES (USES; Transfeis in fuorr alr err furids Transfeii OL I to other fL nds Loan proceec s Total ol h er financing souucies (uses Ned & ar ge in fund t glances Furid balar ce - E egimnirig of year Fund balar ce - E nd of ye ar F ublic IJand Rciad Road Corner Building & Irr proverr ent Surveyor Freservaticrn EgLipment Reserve 31 - $ - - $ - 33,575 - - - 229 8,216 3,725 82 20,836 418,827 - :4,640 427,043 3,725 82 3,000 653,754 13,507 - 160,250 - 35,000 653,7E4 173,7E7 - 19,620 (226,711) (170,032) 82 4 00,000 - 400,000 19,640 (226,711) 229,968 82 1,17E 1,025,920 520,974 12,033 20,815 $ 799,209 1 770,942 1 12,1'15 -1°1- C onti ri ued CESCHUTES COUNTY, CREGON NON MAJOR SPECIAL REVENUE FUNDS CCMBINING SCHEDULE OF REVENUES, EXP EN DITURE'c AND CHANGES IN FUND BALANCES FOR TF E YEAR EN DEC , UN E 30, 210' ' Continu cic -132- Desch utes COL ntywide Ceunty 911 T rarisportation Ac ult Parcilei Ccunty SDC Imp C eig Control & F rcbatiem 8eiry ice Dist REVENUES Local T axes - F roplerty $ - $ - $ - $ 6,533,987 Taxes - CthEr - - - - Liaenses anc permits 296,749 181,372 - - Fines, forfeitures and penalties - 6,899 36'I,EE5 - Imestrreri earnirgs 2,074 1,726 8,284 59,035 Reris - - - Clharges fon services - 2C3 79,113 147,577 Clonlnibutians and danaliors - 2,952 Loan repayrreris - - Othe r - - - Intergmernmental Local - '106,124 72,206 State - 3,047,5E9 867,070 Federal - - 404,285 To•lal revenues 298,823 193,152 3,602,9:5 8,OE4,160 EXPENDITURES Curreni; General services - - - - Fublicsafety - - 3,812,53EI 5,445,023 Coy my loads - - - - F ealtt anc welfare - 310,352 - Ec ucal ion - - - Deti seirvice: Interest - - - Caritaloullay - - - 1,944,680 Total experditLres - 31C,352 3,812,538 7,389,703 Excess (deficiency) of revenues over expenditL res 2198,E23 (117,200) (209,583) 694,457 C T F ER FINANCING SC RCIES (USES; Tiansfeus in from att er funds - 175,000 115,029 - Tnansfei OL t to other func s (2100,000) - - - Loan piioceeds - - - - Total 01 l' E 1 financing sources (uses) (2100,OOC) 175,000 115,0219 - Net &arge in fund balances 98,823 57,800 (94,554; 694,45/ Fund balance - Beginning olyear 21.121,342 19E,840 /29,018 8,19/,882 Fundbalarce - Enc of year $ 3'11,165 $ 215c1,640 $ 6314,464 $ 8,892,339 Continu cic -132- DESCHUTES COUNTY, OREGON NONMA,OR SPIECIAL REVENUE FUNDS CCMBININIG SCHEDULE CF REVENUES, EXPENDITURES ANE CHANGES IN FUND SALIANCES FCR THE YEAR ENDED JUNE 3C, 2011 Cles County -133- Extension & Black Butte Sunriver Toti I Ncnmaillcir 4-F County Ranct Service Special Service Dist Service [list District Revenue Funds REV ENLIES Locial Ta>es- Piapert $ 382,560 $ 838,146 $ 3,804,288 $ 11,558,981 Taxea - Other - 3,151,974 Licer sea and permits - - 661,537 F ines, forfeituiies and per all ies - - - 624,868 Invealrrent earnings 3,315 3,112 10,043 2'12,147 Rents 3,250 - - 2a,-/40 Crargesfor ;envices 68,913 13,200 '161,192 '1C,i30,a14 Contributions anc donations - - - 18,594 Loan nepayn-ents - - - 64,769 Cther 9,533 21,374 6'1,'100 Inlergovew rrerial Locial - - - 732,858 Siaie 23,814 - 11,273 25,721,3,17 Fedeiial - - - 4,008,594 Total iieverues 481,612 863,991 4,008,170 57,5/6,'103 EYPENDITLRES Current: General servicers 422,093 - - 9,024,150 Public safety - 700,789 3,E 33,972 14,346,458 Courcy roads - - 2,5'11,123 Healir and welfsre - - 31,459,752 Edgy cation - - 979,980 Debt s ervice: Ir 1 erest - - - 245 Capital outlay - - 124,269 2,473,133 TolalexFenditures 222,093 700,789 3,758,221 60,/94,843 Excess (deficiency) of revenges over experdihres 59,519 163,202 229,929 (3,218,740) C'rHER FIN ANCINC SOURCE SI JILSES) Transfers in frorr olF er funds - - - 6,929,621 Transfer our to other fund; - - - (2,464,573) Lloari procieeds - - - 40,000 Total oiher financing sources iusea; - - 4,505,068 Nei changes it find kalances 59,519 163,202 249,929 1,286,328 FundbalarlCEJ- Eecinningofyear 290,881 461,517 1,563,72E 27,385,022 FL nc balance - End of year $ 350,2 00 $ 624,719 $ 1,813,655 $ 28,671,350 -133- DESCHUTES COUNTY; OREGON DESChL'rES COUNTY 91' COUNTY SERVICE DISTRICT OPERA7INC FLND arc SUB FUND COMBINING SCHEDLLE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALIANCEE FOR THEYEAR ENDED JUNE 31, 21CI11 -134- Deschutes Ceisahluteis COIL r tyl 51' 1 C Cu my 9' 1 Deist C ci 911 Opeiratircl New Facility Equipmeinl Fund Properly Reserve Totad REVENUES Local Taxes - Aicpeirly $ 6,533,987 $ - $ - $ 6,533,987 Investment earr ings 50,880 5513 7,562 59,03 CP arges for services '147,577 - - 147,577 Intergovernrr er tal Lcical 7 2,206 - - 72,206 Slate 867,070 - - 867,070 Federal 306,977 97,308 - 404,285 Total revenues 7,978,697 97,901 7,,r 62 8,084,160 EXPE NDITUREEl Current: Public safety 5,030,856 414,167 5,445,023 Capital ciutlay 1,167,182 777,498 - 1,944,680 Total eixpencitLreis 6,'198,038 1,191,665 - 7,389,703 Excess Inc eificiency) cif revenues civet expeirdituieis 1,780,659 (1,093,764) 7,562 694,457 CTHER FINANCING SOURCES (USES) Inlre-fund: Transfers in - 684,648 260,000 944,648 Transfeiis out (944,648) - - (944,648) 1e'taI cthen financing sources (users) (944,648) 684,648 260,000 - Net changes in fund balances 836,011 (409,116) 2167,562 694,457 Fur balance- Beginning of yeiar 6,766,5 3 409,116 1,02121,233 8,197,882 Fur balarcel • End cif year 9 7,6021,544 $ - $ '1,2189,795 $ 8,85121,339 -134- DESCHUTES COUNTY, OREGON ❑ESCHUITES CCU NTY EXTENSION 4-H COUNTY SERVICE DISTRICT OPERATING FUND arc STUB FUND COMBINING SCHEDULE OR REVENUES, EXPENDITURES AND CHANGES IN FUIN❑ BALANCES FOR THE YEAR ENDEE . UNE 210, 2011 REVENLES Local Taxes - PrcpErty InvEstrrent eiarnings R eints Charges fcir services IniergcvernrrEintaI 'ItEk Total rEVEinues EXPENDITURES CurrEini: Geinenal services Total expeir c ilurEis Excess (deficiency) cif revenuEsi over EixpEindituresi OTHER FINANCING SOURCES (USES; Intra-lkinc: Transfers in Transfers cui Toted othEr fir ancing sources Fuses; NE1 cheinge in fund beilancEs Fund tadamce- EEiginnirC cif year Fund talaincEi - End of year -11�- Des County Ext 8 4-H Opeiraling Func Des Counly Exl & 4-H Construction TcNal $ 3812,5E CI $ - 2,J131 1,C102 3,250 68,613 - 2 31,8174 4EC1,610 1,0C12 422,093 422,093 581,5'17 1,002 $ 31812,560 3, 3115 31,250 E 81,6131 2 31, 874 4811.612 422,093 422 , CI931 551,519 - 1 oo'cIOCI 1 CICI,000 (100,ocia) (1 CIOI,OOCI) (1CICI,C1010) 1010,000 - 1141,483) 101,002 59,5151 215,497 7,31814 290,8181 $ 174,0'14 $ 176,31816 $ 3' EE Q4 CICI CESCHUTES COUNTY;, OREGON C E1 C HUT ES COUNTY SUN RIVER SERVICE DISTRICT C PERA-"ING FUND air d SUE FUND CCMBINING SCHEDULIE CF REVENUES, EXPENDITURES ANIC CHANCES IN FUND BALANCES FCR TI -E YEAR ENDED JUNE 30, 2011 REVENUES Local Taxes - FIrCpErty Investment Eiarrings C heirgies f r services 0& eir IrterclovErnmEintal State Ictal rEvenues EXPENDITURES C urrent: Fl&ic safety Capital cuilely Tctal eixpEindilurEis Excess (Ideificiiency) of rEven uEis cvEr Expenditures OTh ER FINANCING SC URCES (UISES' Inira-1L nd: Trar sfbrs in Tnar sfeirs out Total other financiinc soy noes Fuses) Net changEi it fund balances Fur d balance - EEiginning cif yee P Fc nd balance - End of glean -'I 31E- Sur river Servide District C peraiting Fund Surriver Service C isitridl Reserve Totail $ 3,804,2188 3 - $ 3,8104,21818 9,143 9 0CI 10,043' IE' ' 92 - 161,'192 211,374 - 21'1,2174 21,62,1 8,6501 '11,2173 3,9981,620 9,5501 4,0081,170 31,633,8152 120 3,6313,9721 - 1214 ,269 1214,269 3,633,81521 '1214,3'85 31,7581,241 364,768 (1 14,8,10 249,5219 20'0,CICE 20CI,CICI01 (2 cc,010io) - (200,000) (2oo,00c) 20CI,0001 - 164,76 8 85,161 214 c,M 1,290,523 21731,303 1,563,726 $ 1,455,2191 $ 358,364 $ 1,8113,655 CESCHUTES COUNTY, OREGON CRAM PROJECTS SCF EDULE OF REVENUES, EXPENCITURES AND CHANCES IN FUND BALANCE - BUDCET AND ACTUAL BUDGETARY BASIS FCR THE YEAR ENCEC UNE IrO, 21C11 REVENL ESI Local Investment earnings Intergovernmental Siate Total revenue: EXPENDITURES Materials and Mirvice: T otal expenditL res N el change in 1 nd balance Fund balaince - Beginning of yeeir FL nd balance - End of year Variance vuilh Cricilrial Eudgei Flirial Eccget Aclual Final Budget $ 100 $ '100 $ 83 $ (17) 77,900 717,900 7,6716 (70,2214) 78,000 78,000 7,759 (70,21.1) 18,00CI 718,000 17,2184 60,7116 718,0001 78,000 17,284 60,7116 - - (9,5215) 09,525; - 15,4219 15,429 5,904 $ 5,904 -127- DESCHUTES COUNTY„ OREGON LA PINE INDUSTRIAL SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUALI E U E GETARY BAS IS FOR THE YEAR ENDED JUNE 2C, 2C11 -128t- Variance with Or'icinal Budgetl Final Budget Actual Final Budget REVEP L ES Local Finers, forfeitures, enc penaltieis '16E $ '166 Inveisirreirit earnings (1,000 (1,000 5,E821 (21,3181) F err is - - 3,E90 3,E 901 Loan repayments 1E,000 1 E ,0010 '14,9621 (1,038) Land sales 1,500,000 1,500,000 - (1,5001,000) Total revenues 1,5214,000 1,524,000 24,5010 (1,499,500' EX PEN DITURES Naterials and servicers 1,524,0001 1,5214,000 215,4211 1,498,519 Total expencitures 1,524,000 1,524,000 25,4211 1,498,5 9 Net changes it fund kalarce - - (9211' (9211) FL nc balance - Eeginning cit year - - 951 951 Func ba lanae - E r d c year $ - - $ 30 $ 30 -128t- CESCHUTES CCUNIIY, CREGON PARK ACC UIS ITION ANC CEVELCPMENT SCHEDULE CF REVENUES, EXFENC ITLIR ES AND CHANGES IN FUIND BALANIC E - BUDGETAND ACTUAL EUDGETARY BASIS FOR THE YEAR ENDED ,UNE .CI, 2C1 REVENUES Uocal Investment earnings I intergovernmental Slate TO ail rever ues EXPENDITURES IU arterials and services C apite I outlay Toleil expendiiiunes Emes: (deiliuiency: eiil revenue; over e) penditurei. C Sher tlinar cing sourceis (uses) T rar siler out Tcilal eithen financing sources: (use: ) k est cheingei in ilund balance Fund balance - Beginning of year Fund balance • End of year Variance with Crigiral Eludget Firial EILCgeit AcilluaI Final Budget) $ 50C $ , 00 $ 109 $ (311) 210,004 2.10,UOC 194,650 (15,350) 2'10,50a 2.10,50C 194,759 (15,741) 50,000 50,000 45,37 4,6215 1(0 '100 100 5(,100 5(,100 45,375 4,7215 '160,400 '160,400 149,384 (11,016) (160,400) (160,400) ('135,323) 2,: 067 (160,40a) (160,400) (1!5,333) 25,067 - - 14,051 14,051 - 9,E'19— 9,6'19 23,E 70 $ 23,670 -139- DESCHIUTES COUNTY; OREGON PARK DEVELOPMENT FEES SCHEDULE OF REVENUES„ EXPENDITURES ANC CHANGES IN FUNS EALANCE- BUDGET AND ACT UAU EUCGETARY EASIS FOR TI- E Y EAR EN BED JUNE 3C, 21011 REVENUES Lccal L icenseis and permits Inveisirrieint earnings Total revenues EXPEh E11URESI Mallenlials and services Capital outlay Total elr pemc itures IN et changes in fur d balance FL nd balances - E eginning cf year Fund balance: - Elnd of year Variancic with Original Budget Final Budget Actual Final ELdCet $ 1(1,0(10 S 10,000 $ 1,0501 $ 18,950) ,000 3,000 81 1 (21,187) 1: , 000 13,000 1,863 ('11,137) '131,900 '13'1,900 1,846 '130,054 100 100 - 00 1321,000 1321,000 1,846 '130,154 111'19,000; 111'19,000; 17 '119,017 1'19,000 1'19,0001 119,481 48'I $ - S - $ 119,498 $ 119,498 -'I 4 0- DESCHUTES COUNTY, OREGON COUNTYSCHOOL FUND SCHECULE OF REVENUES, EXFENICITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FCR THE YEAR ENDED . UNE 30, 2011 REVENUES Local Fines, fbrfeiitres and penalties Investment earrings Inieigovernrriental State FEideral Ictal revemes E X PEI\ DIT ORES N aierials and services Total eNpen ditLres N Eli changes in fund balancEi Fund balance - E egir ning c f year Fund balance - End of yeas -'141- Variance with Cricinal Budged Final EucCei Actual Final Budged $ 200 200 $ - 9 (1200) 1 00 500 243 (1257 ) 2E 3,000 2E3,000 233,878 (29,122) 750,000 750,000 745,E 97 (4,303) 1,C131,70C 1,01'I,700 979,818 (33,882) 1,C 13,700 1,013,700 979,980 33,72C ,C131,70C 1,013,700 979,980 33,72C - - 1J1 E 2, 11162; - - 200 200 $ $ - $ 38 318 -'141- CESCHUTES COUNTY, OREGON SPECIAL TRANSF OR7ATION FUND SCHEDULE OF REVENUES, EXFENE ITURES AND CHANGES IN FUND BALANCE - BUDGET RNID ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED UNE lrIC, 2IC11 REVENUES Hooal Investrrerl earnings Inteirgovernmeintal State Total revenues EXF EN DITU RES IV aderials and servicers Capiial outlay Toial expenditures Excess (deficiency; of revenues over expendik refs Other financing sc urces (L ses) Arpropriation transfer Total other financing scurces (uses) Nei change in fund balance Fund balarce - Elegirning of year FLnd balance - Enc of years Veilanceiwith Clriginal Bucclel! Final Eudgetl Actual Final Budget $ - $ - $ 1,509 $ 1,509 2175,000 ?275,000 61211,144 3461,144 2175, 000 37 5,C100 61222,603 347 ,61E 3 324,900 6214,900 6321,274 (7,374) 100 '100 - 100 3215,000 6121,',000 6321,274 (17,274) (150,000) (350,000; (19,61211) 340,379 - 300,000 - (300,000) - 3C O,OCO - (300,000) (5[,000) (E10,000) (9,6121) 40,379 EIC,000 EIO,OCO 27,176 (221,824; $ - $ - $ 17,555 $ 17,585 -1421- DESCHIUTES COUNTY, CREGCN TAYLOR CRAZINC SCHEDUUE OF REVENUES, EXFENDITURES AND CHANCES IIN FUND BAUANCE - BU❑GET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENCEC JUNE 30, 2C1'1 REVENUES Local Investmeni earnings I nteirgovernrr ental States Total revenues EXPENDITURES Materials and services Toial exper dituiies Neit change it fund balance Fund beilance - Beginr inc Of ye an Fund bailance - End of year Variancei with CIriginial Buceleit Final Bucgcit Actual Final Budget $ 100 $ 100 $ 69 $ (31) 4,000 4,000 3,355 (64 5) 4,'100 4,100 3,4214 1167 6) 13,600 —12. ,6100 - 13,600 12,600 1 ": ,6100 - '13,600 (9,500) (9,5(10) 3,4214 121,9214 9,500 9,500 8,919 (58.1; $ $ - $ 121,343 $ 121,343 -1421- DESCHUTES COUNTY; CREGCN TRANSIENT ROOM TAN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGESI IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY E A SIIS FOR THE YEAR EI\DED JUNE 310, 2011 REVENUES Local Taxes - Cther Investrrein9 earnings Total reiveinues EYPEN DITURES Personnel N aierials and services Total exr enditures Excess (deficiency; of revenuES over expenditurES Otheii financing sounees (uses) Appnopriaiicn transfer T ransfer out Total other financing sourcEis (uses) Nel change in fund balance FL nd balance - Eegir ning of year FL nd ball nce - E nd of yeia,r Variance with Oniginail BudgEt Find Budgel ActLail Final Budget $ 2,46E,000 $ 2,466,000 $ 2,701,692 $ 235,692 3,000 3,000 3,113 113 2,469,000 2,469,000 2,704,805 235,805 61,000 61,000 3,733 2,267 2,438,'27 2,7'18,' 217 2,6161,218 56,909 2,444,'127 2,724,1217 2,61E 4,951 59,1761 24,873 (255,127; 39,854 280,000 - (24,873) (24,873) (214,873) (24,873) 2155,1217 1124,873; -144- 294,981 (2180,0010) /Lion nnnx 14,981 14,98'1 2E 61,44 7 28E,447 301,4 218 $ 301,4218 DESCHUTES CCUNTYI„ OREGON VICEO LOTTERY SCHECUILE OF REVENUE, EXPEND ITUIRES AND CFANGES IN FUND EALANCE - BUICGET ANC ACTUAL) BUCC ETARY BASIS FOR THE YEAR ENDED JUNE 2ICI, 2011 REVENUES Local InvEsilYlErlt earnings Iniergovernmenial Stales Total rEivEinueis EXPENC IT URES PErsonneil seirviaes Materials and services Capilal outlay Toil a l OK E rating cor tingency Total Eixpendiiuies Exaeiss ijdeficieincy; of rE vE nL E s ovE r EMPE nditurE S CihEir financing sou rces (L ses) Transfer in TCIE I other financing sourcEs (USES; Net change in fund balance Fund bE lance - Beginning c yeae r F and balance - Er d of year -145- Varia rice with OrigineI Budget Final Budget Actual Hrial Buidgeit $ - $ - $ 812 $ 812 47,000 475,000 510,732 35,/32 475,000 475,000 51'1,544 36,544 8,9'11 10,411 8,9E3 1,448 542,425 583,839 561,386 22,453 '100 '100 100 551,436 594,350 57 0,34 9 24,001 42,914 - - - 594,350 594,350 570,349 24,001 (119,350) (119,350) 1158,805) E0, 545 89,350 89,350 119,350 30,000 89,350 89,350 1'19,350 30,000 (30,0001) (30,OOC; 60,54 901,545 30,000 30,000 37,254 7,254 $ - $ - $ 97,799 $ 97,799 -145- DESCHIUTES CCUNTY, CREGCN WE LCC ME C ENT ER SCHEDULE OF REVENUES:, EXPENDITURES AND CHANGES IN FUND BALANCE • BUDGET ANID ACTUAL BUDGETARY BASIS FOR 111- E 'YEAR EN DED JUNIE 310, 2011 REVENUES Local Taxes. Ciher Inveslrreint earnings Tota I reivenL eis EXPE NC P URESI Persc nned Mateiiials and servicers 7 otal eixpenditL res E xcess (c eflicieincy) of revenues oyer eixpeindituies Otr eir ifinancinc scurceis (uses; Apprcr riatian transfer Tre nsfer c ut 1 ata I ctl' eir financing sources (L ses) Net change in fund balance: Flund kaIFnce - Beiginning oflyear Flund balances - End cf yeier Variance with Original Budget) Final Budget Actual Fir al Buiccieit $ 411,000 41'1,0100 $ 450,21821 1 39,21821 1,000 1,0100 758 (21421) 412,000 4121,010C1 451,040 39,040 '1,000 1,00C 62121 378 33'1,000 377,00 368,538 8,9621 3321,000 378,500' 369,160 9,340 80,000 313,500 81,880 48,380 46,500 (46,500) (80,000) (80,000) (80,0010) (80,000; (33,500) (80,000; (46,500) 1,880 1,880 - 48,465 48,465 $ - $ 50,345 1 50,345 -14 EI- DESCHIUTES COUNTY;, CREGCN FORECLOSED LAND SALES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND EALANCE - EUIDGET AND ACTUAL BUDC ETARY BASIS FOR THB YEAR BNDBD JUNE 3101, 2011 REVENUES Local Investment earnings Charges for services Total revenues EXPEND ITL RES Meleriails aind services Capital oullay Total Operating contir gency Total expenditures Net change it fund balar ce Fur d baleince - Beginning of year Fund k adance - End cif yeeir Varianaei wiW Oniginal Budget Final Budget Actual Firail Bucceii 1,500 1 1,500 1 606 $ (894) - - '151,207 '151,207 '1,500 1,500 '151,813 '150,313 94,455 94,455 72,898 2'1,557 100 100 - 100 94,555 94,555 72,898 2'1,657 103,945 103,945 - 103,945 198,500 '196,500 72,898 125,602 ('197,000) ('197,000; 78,915 275,915 197,000 197,000 '115,957 (81,043) '194,872 $ '194,872 -147- -148- DESCHUTES COUNTY;, OREGON LIQUC R ENFOR CEMENT SCHEDLLEOF REVENLES, EXPENDITLRES ANC CHANGES IN FUND BALANCE-ELEGET AIN DACTUAL ELIC GETARY EAS IS FOR THEY EAR EN DEC JUNE 30, 2011 Variance wits Original Budget Final Budget Actual Final Budgel REVEI\UES Local Fines, forfeitures anc penal ies $ 32,5(0 $ 32,500 $ 26,91'1 $ (5,589) Invesilrrient earnings 5C0 500 1011 (399) Tcital revenues 33,000 33,000 27,012 (5,988) EXPENDITURES Mateiiials aind seiivices 182 182 182 - 1 ctal 182 182 182 - Cperaiing ccintingercy '12,818 12,8-8 - 2,818 Tciliad ex perditures '13,0100 13,0010 182 '12,818 Excess (defiaiency; of revenues ciuerexpendiiures 20,C1(0 20,000 26,830 6,830 Other financing sciuicies iluses) Transfe r apt (30,000) (30,0(10) (301,000) - lotal clhei financing sciuiices (uses) 1130,000) (30,([10) ii,30,000) - Nell change iniunc balance (10,000) (.10, (CIO) (3,1/0) E,83C1 Fund l:adaince- Eeginnirg cif yeeir 1C1,C100 '10,000 14,7'16 4,71E FLnd balance - End cf ye air $ - $ - $ 11,546 $ 11,546 -148- CESCHUITES CCUNTY, OREGON VIICTiME" ASSIISTANCE E CHEDULE OF REV ENUES, EXPEND ITURES AND CHANGES IN F UND BALANCE - E UDC ET AN D ACT UAL EUCGETARY BASIS FCR THE YEAR E N C E D J U f E SIC, 21011 REVE NU ESI Local Fines, fcrfeiiL res and penalties Ir vestment eanririgs CI-ances for services I r tergc vernrr enta I State Federal Tctal reverneis E)WE NC H URES Personriel servicers Materials alnd services Capital COIFy 7 ctall Clpereiing cantingeircy Total expenditures Excess (deiiciency; of revenues over expenditL refs Othen fir alncing scluneeis uses; Transfers in Nei change in fund balance Fur d k alalr ce - Beg innir g of yearn Fund balance - End of year Valrlalnce with Original Budget Firail Bucclelt Aclual Firiall Budget $ 8,500 $ 8,5010 $ 5,488 $ (3,0'121) 1,2100 1,21010 491 (709) 215,2100 215,2100 213,781 ('1,4'19) 83,015 83'ci'r 83,467 '1,4521 43,829 43,829 43,831 2 1601,744 1601,744 157,058 (3,E 86) 309,3'10 309,310 256,61'1 52,E 99 29,021 29,021 21,344 7,E 77 1 CICI 100 - 100 338,431 338,431 277,955 601,47E 35,088 35,088 - 3,r,088 373,519 373,519 277,955 95,5E4 (212,775; (212,77E) (12101,897) 91,878 '138,775 '138,775 138,775 - (74,000) (74,0100) 17,878 91,878 74,0010 74,0100 87,435 13,43 $ $ - $ 1015,313 $ '1015,313 -149- CESCHLTH COUNTY, OREGON LAW LIBRARY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FLNO BALANCE - BUDCET AND ACTIUAL BUDGETARY BASIS FOR THE YEAR END EE JUNE 3C, 2C1'I REVENUES Looal Investmeinil earnings Charges for : eirvices I ntergov ernimental State Total revenues EXFENDITLRES F eir: onned : envicies Materials and services C apital ciutlay Total Opeiratirg contingency Total expendiiunas Neil changes in fund balance Fund balar ce - Beiginning of year Fund balance - E nd of yeau Variances vuiith C r igir a I Bu dgeit Fir al Buic c citActual Final Budget $ 3,000 3,000 g 2,26E $ 11734; - - 96 96 200,000 200,000 260,675 60,675 203,000 203,000 2E 3,037 60,C137 50,(82 52,382 r '1,120 1,2E2 119,544 '119,544 104,787 '14,757 100 100 - '100 170,52E '172,026 155,907 16,119 182,474 180,974 - 180,974 353,000 353,000 155,907 '197,093 (150,000) (1150,000) '107,130 257,130 150,000 150,000 254,514 '104,514 $ - g 36'1,E 44 3E'1,644 -15C- DESCHUTE. COUNTY, OREGON COUNTY CLERK RECORDS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- BUDGET AND ACZUAL BUDGETARY BASIS FOR THE YEAR ENDECI JUNE 301, 2011 REVENUES Loaail Investmeril earnings Charges for services Total revenues EXF EN DITU RES Vaierials and services Capital outlay Totall Operating contingency Total expenditures Net change in fund balaince F and badamce - Beginning of year Fund L ailairice - End of year Vairiar c ei w ith Crigirail Budgeit Final BudgEit Actual Final Budget g ' ,200 g ' ,200 1 21,0721 $ 8721 9',950 91,950 '1OE,46'1 14,511 93,150 93,150 '108,533 15,383 95,2100 95,2100 821,212 12,988 '100 100 - 100 95,300 95,300 82,212 13,088 330,341 330,341 - 330,341 425,64'1 4215,64'1 821,2112 343,4219 (3321,491) (3321,491) 216,3211 358,8121 332,491 3321,491 30E,9E5 (25,52E; - - 333,218E 333,218E -151- DESCFUITES CCUN-nY„ CREGONI CHILICREN & FAMILIES COMMISSION SICFEDULE OF REVENUES,, EXPENDITURES AND CHANGES IN FUND EALANCE - BUDGET AND ACTUALI E UD GETARY BAS IS FOR THE YEAR ENDED JUNE 21C, 2011 REVENUES Local Fines, forfeitLreis and per alties Ir ve stment Barr it gs Changes for services Contributions and donations Iniengoveirnn-eirial Local Stale Fe de ral Total reverues E XF ENDITU RES Pe rsonne I se nviaes N aieirials ar d services Capilal outlay Total Operating cortingency Total eixpendik res Excess (deficieircy) cf revenues cveir eApeinditurea Clheirfinancirg sources (uses; Transfers in Tclal other finar cing scLrceis ruses l\ eit cV angel in fur d k alance Fund balance - Beginning Cf yeian Fund balance - Erd of year -lE2- Variance witt Crig inal Budgel Hirai Budged Actual Final Er,dgleit $ 75,0001 $ 75,0100 $ 86,101 $ '11,'1011 20,0001 20,01010 5,034 ('14,966) 8,0001 8,000 4,114 (3,886) 5,000 5,0100 4,357 (643) 258,554 258,554 182,350 (76,204' 927,747 927,747 8117,071 ('110,676; 643,184 816,9011 879,525 62,624 1,937,489 2,111,2012 1,978,5521 ('132,650; 599,559 599,55E 544,038 55,5211 1,8011,367 1,975,0184 1,823,055 152,0219 100 1010 - 1CC 2,4011,026 2,574,743 2,367,093 207,650 408,554 4C8,954 - 408,E 514 2,809,5801 2,983'1,297 2,367,093 6'16,204 (872,095) (872,095) (388,541; 483,554 309,3313 3019,3313 309,333 - 31C9,333 ;:09,3133 3109,32:31 - (562,762) (E62,762; (79,208) 4831,EE14 562,762 562,762 635,737 721,E75 $ - $ 556,529 $ 556,5219 -lE2- DESCHUTES COUNTY, OREGON SHERIFF'S ASSET FORFEITURE SCHEDULE OF REVENUES„ EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDC ETARY BASIS FOR TI -E YEAR ENDED JUNE 3C, 21C11 153- Variance with Original Budget Final Budgell Actual Firal ELICCet REVEINUES Fines, forfeitures and Klenelties $ 2,000 $ 21,000 $ 1,2192 (708) Invesirrert earnings 400 400 168 (2132) Tote revenges 2,400 2,400 1,460 (940) EXPENDITURES Materials and services '1,383 '1,383 383 1,000 C a Klital Utley 100 100 - 100 T ata 1 1,483 1,483 383 1,100 CpUratincl contingency 25,9171 25,9171 - 2'5,9171 Tcial expenditures 2171,400 2171,400 383 271,0,1- ket crange in fund bale ncei (215,000) (2:5,000) 1,077 261,077 Fund be Isnce- Beginning cifyeier 215,000 215,000 214,490 (5.10) Fund balance - End of yeiar $ - $ - $ 215,567 $ 215,5671 153- DESCHUTES COUNTY, OREGON COURT FACILIITiES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET ANC ACTUAL BUDCETARYBASIS FOR THE YEAR ENDED JUNE 30, 2011 REVENUES Low Fir eis, iarfeiitures and penaliies Inveistrreni earnincs Total reiverues EX EN DITL RES Nlaieria ls and seruiices Total expenditureis Net & a r ge it fur d be le ncei Fund bale noel - E eginninc cif yeia r Fund be lence - Erd of year Varia ncei with Criginal Budclet Final Budgcit Actual Final Budglell $ 96,(00 $ m'000 97,429 $ 1,429 200 200 21 (198) 96,200 96,200 97,431 1,2131 96,2100 96,2100 96,200 - 96,2100 96,2100 96,200 - - 1,2131 1,231 5,213 5,213 6,424 $ 6,444 -11r'4- DESCHIUTES COUNTY; CREGCN DESCHUTES COUNTY COMMUNICATION SYSTEM SCHECULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND EALANCE - EUDGET AND ACTUAL BUDGETARY BASIS FOR TF E YEAR E NDE D1 JUNE 3C, 2C11 REVENUES Local Invealmeint earnings Chargees ilor servicES Total revenL Ess E:XPE NC Il URES Personnel sarvicEs Materials and services Carlital outlay Total CpEiratinc ccintingeiricy Total exrlenditures Excess (deficiency) of revem es over expenditures Other fina ncingl sciurceis (fuses) Transfers out Total other financing sourcEs (users) Nei changes in 1L nd balances Fund balance • Beginning cif year FL nd balarce - E nd of year Variance with Original Budget Final Budget Actual Final Budget $ 5,000 5,000 $ 21,450 $ (21,5,1 0; 583,039 583,039 r, 79,551 (3,488) 588,039 588,039 582,001 (EI,O": 8; 91,430 9'1,430 88,6117 21,813 335,018 335,0'18 2190,981 44,037 100 100 - 100 4261,548 42161,548 379,598 461,950 89,8131 8 9,81 " - 89,813 E'16"-161 51E,36'1 37 9, 598 136,7613 71,678 7'1,678 2102,403 130,725 ('15E,678; (15E,678) ('156,678; - I15E,678) (1156,E78) ('156,678; - (85,000) (85,000) 45,7215 130,7215 85,000 85,000 87,439 21,439 1c13,1614 $ 1331,'164 -1'r'r- DESCHUTES CCLNTY;, CREGCN PUBLIC HEAL'm SCHEDULE OF REVENUES, EXPENDITURES ANC CHANGES IN FUNC EALANCE - EUCGET AND ACTUAL ElUCGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2011 REVENUES Local Invesirrert earnings Fines, forfeitures anc penalties Charges for servioes Coriirik utions arid donations Intergovernmental Local State Federal Tctal revenues EXPENDITURES Feilserinel services Materials and service; Capital c utlay Tctal Operating contingency Ictal expendiiures Excess (deficiency) of revenues c ve r expenditures 011er'11inancing sources (uses) Transfers in Transfer c ut Tctal ciherfinairicing scurces (uses; Net change iri fund kadaince Furd balance - Beginning of yeair Fund balance -End c year Variances with Original Budget Final Budget Actual Final Budgeii $ 16,900 $ 16,900 $ 11,314 $ (5,586) - - 60 60 1,4 03,3421 1,4 03,34 21 1,,133,367 169,975) 6,000 6,000 '11,'160 5,160 25,000 E5,000 3E,927 70,927 3,708,4'11 3,736,432 4,210E,55A 469,158 8,000 8,000 147 (7,853) 5,167,653 5,235,E 74 5,E 97,565 461,891 5,8211,5217 5, is 57,'162 5,778,7211 78,441 21,033,496 21,037,387 21,1219,189 (91,E021) 25,000 215,O0C 5,432 19,EE8 7,880,423 7,919,549 7,9'13,342 6,207 761,568 790,463 - 790,463 8,E41,991 8,710,0121 7,513,342 796,E70 (13,474,338) (3,474,338) 121,2115,777) 1,2151:,561 2,524,338 21,E 24,338 2,452,700 (71,638; (15C,000) (150,000) (150,000) - 2,374,33E 21,374,33E 2,302,700 (71,638) ('1,100,000; (1,100,C00: 86,923 '1,186,92,3 1,100,C00 1,'100,000 1,6'15,965 515,9E5 $ - - $ 1,702,888 9 1,7C2,888 -15E- DESCHIUTES COUNTY„ OREGON HEALTHY START SCHECULE OF REVENUES, EXPENDIITURES AND CHANGES IN FUND BALANCE - BUCGETAND ACTLAL BIUCGETARY BASIS FOR TF E YEAR ENDED JUNE 310, 2011 REVENUES Local InVEfIn'IElnt Elarrirgs Chargees for sErvicEE Contributions anc donations Inlelgovemmenfal Stale Total rEvenLeis ENPENCHURES PErsonned ,Ervice: Mafeiial: ar d services Capital outlay Total Operating contingency Total Expeinditures Net change in fund t alance Fund balance - Beiginning of year F ur d balance - Er d of year Variances with Original Budgat Final Budget Acti.al Final Budget $ 7,500 $ 7,500 $ 3,388 $ (4,112; 47,580 47,5E0 23,120 (24,460; 400 400 125 (275; 302,818 302,8'18 158,643 ('144,175) 358,25 8 3: 8,298 185,276 ('173,022' 14E,803 187,[156 1 E 0,635 6,421 37E,5591 345,:59 156,787 1 E 8,772 521,362 ;32,61: 337,422 15E,1SI3 386,93E 375,683 - 375,683 5108,298 908,298 337,422 570,87E (E 50,000; (550,000) ('152,146; 397,854 E50,OOC1 550,0100 569,014 151,014 $ - $ - 1 416,868 9 4161,868 DESCHUTES CCUNTY„ OREGON PUBLIC WEALTH RESERVE SCHECULE OF REVENUES, E:XPENCITURES ANC CHANGES IN FUNC BALANCE: - EUDGETAND ACTUAL BUDGETARY BASIS FCIR THE YEAR ENCED JUNE "Cl, 21C11 REVIE NL ES Local Investment earnings Tc1al revenues EXPENDITURES Materials and services Capital ciutlay Tctal expenditures ENcess Ildeficiency) of reverues civer eNKenditures Clihe r financing acurces (use s) Transfers cul Total of her financing sc urces (users; l\ et cr angei in fund balances Fund balance - Eeiginning of yeeir Fund balance - E r d of year Variance wish Oriciral Budglaf Firal Et,cgeit Actual Fir ail Budget $ 7,273 $ 7,273 $ 31,3158 $ (31,915) 7,273 7,273 31,3158 (31,915) 100 100 - 100 100 100 - 100 200 200 - 200 7,0731 7,073 3,3f8 (3,71f' (E7,123) (E 7,123) (67,1231) - (E7,'123) (E 7,'123) (E7,123) - (601,C150; (60,050) (631,765) (31,715; 518,832 518,5312 517,794 (738) $ 458,482 $ 458,482 $ 454,029 $ (4,453) -158- DESCHUTES COUNTY, OREGON AEHA ACCOUNTABLE BEHAVIORAL HEALTH ALLIANCE SCHEDULE CF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENEECJ JUNE 00, 20'1'1 REVENUES Loaa I Investmeni earnings I ntergovernments I States Toll al reveirues E XIP ENDITL RE'I IV aterial: and services Total Opeiratir g coria irigency Tots I ei) pendiiures Excess (deflicieir cyl) of re% ear ues oveir expendil L res Vairiaince with Criginail BudgEt Final BudgEt ACh alI Final Budget $ 2E,830 g 2E,E30 $ 17,404 $ (9,4216) 3,87E,14E 4,12E,4E7 4,217'1,11 144,694 3,9021,976 4,153,2187 4,2E8,5,r5 11E,2E8 (7321,7216) (668,2152) E14,4714 Neit cl-argei in flund balance 4,108,415 4,358,72'E 4,21141,094 117,632 4,108,415 4,358,72'E 4,241,094 117,632 21,076,2108 21,076,2108 6,'184,623 6,434,934 (12,218'1,647) (2,2E 1,647) - 21,0/6,2108 4,2141,094 21,193,840 47,461 21,329,108 Ctl• eir financirig soy rces (L seas) Transfleirs out (7321,7216) (7321,7216) (668,2E2) 64,414 Total ollherfir sncing sources Fuses; (7321,7216) (7321,7216) (668,2152) E14,4714 Neit cl-argei in flund balance (3, 014,2 A":) (3,014,373; 116210,791) 2,393,5821 Fund be le nce - Begir ning of Near 3,014,3713 3,014 ,373 3,046,614 321,2141 F and balarice - Br c Of yea ii $ - - $ 2,4 25,823 $ 21,4215,823 199- DESCHUTES COUINTY;, OREGON BEHAVIORAL HEALTH SCHEDLIUE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY EAS IS FOR THE YEAR ENDED JUNE 30, 2011 Other financing sourceis (users Transfers in 2,450,067 2,450,067 21,450,0617 Varianciei vu ithl Irarisfer cut OrigineI Budget Final Budget AcItuaI Final Budget REVENUES 2,2192,903 2,292,903 2,300,067 7,164 Lccal Q2,6116,050) (2,616,050) 457,472 3,073,522 licenses and pemmits 136,500 $ 136,500 $ '148,791 9 12,291 Finers, icrfeiitures, and penaltieis - - 31,818 3'1,818 Investmeirill earnings 43,585 43,585 23,273 1120,312) Renis 13,100 13,100 19,7E 0 6,650 Crarges f c r services 4,296,(146 4,546,357 4,492,194 (164, 163) Inteirgovernrr eintal Lc cal 70,(CO 70,C100 88,440 18,440 �Ifatei E,848,3610 7,121,710 7,405,897 284,187 Federal 96,f619 96,9619 324,482 227,'113 Tctal revenues 10,504,560 12,028,221 12,534,245 5061,024 EXPE NDrrURE1£I Personneil servicers 8,779,'158 9,337,153 8,974,525 362,621E Materials anc servicers 4,002,901 5,276,25'1 5,163,813 112,43E Carlital cctlay 740,000 7616,000 2138,502 527,49E Ictal 13,522,059 15,379,404 '14,3761,840 1,002,564 Cperafing confinceincy 1,89'1,454 1,557,770 - 1,557,770 Total eLxpeinditure: 1E,413,513 16,937,174 14,3761,840 2,560,334 Exceiss (deificiency) of revenues cvereixpemdiiureis (4,908,E53) (4,9CI8,953) ('1,8421,E95) 3,066,358 Other financing sourceis (users Transfers in 2,450,067 2,450,067 21,450,0617 Irarisfer cut (157,164) ('157,164) (150,MCI) 7,'1614 Total ctheiriinancing sources (uses) 2,2192,903 2,292,903 2,300,067 7,164 h et change in iL nd balaincei Q2,6116,050) (2,616,050) 457,472 3,073,522 FL nd balance - Beginning of year 2,616,(150 21,616,050 2,6521,528 361,478 FL nd balances - End of year $ - $ - $ 3,11 C1,000 $ 3,110,000 -1E01•. DESCHUTES COUNTY;, OREGON ACLITE CARE SERVICES SCHEDLLE OF REVENUES, EXPENDITURES ANC CHANGES IN FUND EALANCE - EUCGET AMIE ACTLAL EUEGETARY BASIS FOR THE YEAR ENDED JUNE 310, 2011 Variances with -161- Original Budget Final Budget Actual Final Budget REVENUES Local InVEIStmElnt earnings $ 15,000 15,000 $ 7,161 $ 117,8.19; Ch aucEsfor sEMCEia 15,000 15,000 '15,000 - ntEirgcvErrnmerdial EliatEi 1,394,92'1 1,394 ,921 1,39E ,715 7514 Tctal revenues 1,424,921 1,424,921 1,417,816 (7,045) EXPENDITURES Materials and serviaeis 1,139,121 1,174,121 1,157,558 1E,563 Total 1,139,121 1,174,'121 1,1E 1,558 16,,'63 ConlingEincy 921,844 886,844 - 886,844 To'lail eiApEnditures 2,OEO,965 2,060,965 1,157,558 903,407 EXCESS (deiliiciEincy) of revEnuES overEixpendiiurEis (636,044' (E 36,044) 260,318 896,362 Otr eu sine ncing sc uraeis Quses) Transfer out (365,657) (365,657) (36E,6E7) - Tatal othEu tineinoing sources (uses) il365,657) 11365,657) (365,6E7) - Net changEi in funs balancE1 (1,001,701) ('1,001,701) (105,339) 896,362 Rlund bailaincE1- Eeicinning oflyeeir '1,001,701 1,001,70'1 969,069 (32,E32) Fund balaince - End c11 y6air $ - $ - $ 8E 3,7 30 863,730 -161- DESCHUIES CCUNTY, OREGON OHP - CHEMICAL DEPENDENCY CHEDL LE CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BAUA NCE - E UDG ET AND ACTUA L EUDGEIIARYBASIS FOR THE YEAR ENCED UN E ":Cl, 2011 Otl-euiiinaincingl scurcers (uses; Transfer cut (100,000) (100,000) (100,000) - Vlariarce with ('100,000) Criciral Budges Final ELcgcit Actual Fir al Eudcet REVI E N L ES 899,4f2 1,427,482 F urid k alairice - Beginning of year 528,000 528,000 Local Fund balarice- End cfyeair - $ - $ 1,40,673 $ 1,430,673 Inveistment Earnings $ 5,500 $ E,E00 $ 6,259 $ 7:9 Changers for servicers - '10,966 '10,9E6 I nteirgc vernmeintal SllatEl 783,500 783,E 00 '1,349,78F 566,288 Total revenges 789,000 789,00(1 1, 67,01 578,013 EXPENDITURES Materials anc services 941,804 941,804 67,531 E74,271 Tctal 941,804 941,804 367,5 1 574,273 Operating contingerncy 275,196 217E,19E - 275,196 Total expeincitureis '1,2'17,000 '1,2'17,000 367,51 849,469 EXCESS (deficiency) cf revenuers cvererxpeirc1dures (428,000' (428,000) 999,482 1,427,482 Otl-euiiinaincingl scurcers (uses; Transfer cut (100,000) (100,000) (100,000) - Total cth err financing seL rces Ijuses) ('100,000) ('100,000) ('100,000' Nest change it fLnd balance (E28,000) (528,000) 899,4f2 1,427,482 F urid k alairice - Beginning of year 528,000 528,000 531,191 Fund balarice- End cfyeair - $ - $ 1,40,673 $ 1,430,673 -1E2- DESCHUTES CCUNTY OREGON COMMUNITY DEVEILC PMENT SCHEDULE OF REVENUES, EXPENDITURES ANC CHANGES IN FUND EALANCE - BUDGET AND ACTUAU EUDGETARY BASIIS FOR THE YEAR ENDED JUNE 2C, 21(11 REVENUES Local Fines, fodeitureE and penalties InveEtment earningE Rents Charge: for seirviceiE Inte,rgcvennmenial Local Stai ei F e deral Ictal re ver ues EXPENDITURES Personnel Eerviae!s N aterial; and services Capiial outlay Tc to I Operating ccrtingency Tcial experdiilunes ExceiEs i1deficieirq: of reiveinueis over expenc itures Ciher financing sources (IL ses) Transfers in Transfers cut Total etheir fir ancing sources (users; NEI changes in fur balances Func balance - Eeiginning cf year Fund balance - End of year 2,9E 0,521 21,960,,r 21 '1,189, 552 '1,189, 552 'I K '100 4,150,173 4,150,'173 2,8E 3,193 97,328 1,123,734 65,818 100 3,986,9217 163,246 259,385 2591,385 - 259,385 4,409,558 4,409,558 3,986,927 4221,E 31 (11,2182,358) (11,21821,358) 111,077,584; 204,774 7E 9,587 7651,587 7E 9,387 iI2100; (173,3101) (173,310) (173,310) - 596,277 59E,277 59E,077 i121(10; (686,08'1; (1686,081) (1481,507) 204,574 E 86,08'1 E 86,081 E 13,342 (172,739) $ - $ - $ '131,835 $ 131,835 -1E'�- Variarcei with Original Budget Firal Budglel Acti.al Fir al Euccleit $ 2,600 $ 2,600 $ 6,639 $ 4,039 8,600 8,E 00 2,718 i15,882) - - 2,050 21,05(1 2,8211,0(10 2,821,000 2,E 10,274 (12'10,72E) '184,000 184,000 '147,811 (36,189; '11'1,000 111,000 124,341 '13,34'1 - - 15,510 '15,510 3,127,2 001 3,127 ,200 2,9(19,34 3 17,857: 2,9E 0,521 21,960,,r 21 '1,189, 552 '1,189, 552 'I K '100 4,150,173 4,150,'173 2,8E 3,193 97,328 1,123,734 65,818 100 3,986,9217 163,246 259,385 2591,385 - 259,385 4,409,558 4,409,558 3,986,927 4221,E 31 (11,2182,358) (11,21821,358) 111,077,584; 204,774 7E 9,587 7651,587 7E 9,387 iI2100; (173,3101) (173,310) (173,310) - 596,277 59E,277 59E,077 i121(10; (686,08'1; (1686,081) (1481,507) 204,574 E 86,08'1 E 86,081 E 13,342 (172,739) $ - $ - $ '131,835 $ 131,835 -1E'�- DESCHIUTES COUNTY, CREGCN COD GROUNGVIIATERI PARITNERISHIP SCHEELILE OF REVENUE„ EXPENDITURES ANG CHANGES IN FLING EALANCE • ELIDGET ANE ACTUAL EUDGETARY BASIS FOR THE YEAR EN DED JUNE 30, 2011 REVENUES Local Inveistment eat nirgs I ntergovernn- e.nta I Federal Total revenues EXPENDITURES Materiels anc services Debt service Total C oniinc eincy Total expenditures Excess (c efficiency) c f revem eis oven ex pe nd it ureas Oirerfinanoinc sourceis (uses; Transflers in Loan prcceeics Total oar er financing SC rces 11L ses) Net change it fund balance Fund balance - Becinning of year F and be lance - End of yea r Variancie with Original Budglei Final Budget Actual Fir al Eudceit $ 3,'100 $ 3,'100 $ 1,731 g (11,36'9) - - 108,75C 108,750 3,100 ,100 1 '10,4 81 107,381 400,000 439,755 110,438 110,438 5'10,4 38 550,438 (1507,338) '108,750 331,00 245 - '108,995 331,005 - '110,438 108,995 44'1,443 '1,4861 (548,824) 300,000 30(,000 11300,000) - 40,000 40,000 - 300,000 340,000 40,000 (300,000) (2107,338) (207,338) 41,48E1 2148,824 2107,338 207,338 5E1,719 (150,6119) $ - $ - $ 98,205 $ 98,205 dL• DESCHUTES COUNTY, OREGON NEWBERRY NEIC HBC RHIOC C SCHIEGULE OF REVENUES;, ENRENDITURES ANC CHANGES IN FUN[ BALANCE - BUDGET Alla ACTUAL EUEGETARY BASIS FOR THE YEAR ENDED UNE 2C, 2C11 REVENUES Local InVEAtmElnt earnings Lcsan payments Otl- er Tc1al iev+enuE9 EXPENDITURES MatEsrials and services Capital csutlay Total Cpeirailing contingency Total expenditL refs EXCEISS (c Eficiency) cif nevenL es civ eir exF enditures Otl- Esr financir g sources (uses; Transfers out Tclal otherfinarting SUroes (uses) Neit cl-angei in fund balance Fund balanae - Beginning of year F and balances - End of year Variarce with Or'iclinal Budglet Final Budged) Acilual Fir al Bucgeit $ 7,554 $ 7,550 $ 3,256 $ (4,294) 2[,000 20,000 49,807 29,807 100,000 '100,000 30,'19 (69,807) 127,550 '127,550 83,256 (44,294) $ '185,000 $ 185,000 $ 466,117 $ 281,'117 100 100 - 'ICO 100 100 - '100 200 2C0 - 200 861,960 8E,9E0 - 86,96[ 87,160 87,1E0 - 87,160 4C,390 40,390 83,256 42,86E (361,183) (361,183) (61,183) 30C,000 (; 61,183; (361,183; (61,183) 300,000 (320,793; (320,793) 22,073 342,866 505,793 505,793 444,044 (61,749) $ '185,000 $ 185,000 $ 466,117 $ 281,'117 -1 EI9- DESCHLTES COUNTY, OREGON GIS EEEICATED FUND SCHEDULE CF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR 1HE YEAR ENDED , UNE 2:0, 21C11 REVENLESI LJocal Investment earnings Chaiges for servicers I nteirgoveirnrr eintal Vater Toial rei�enueis EXPENDITURES Persor nel servicers Materials and seirviceis Capital outlay Tctal C peraVing centingeincy Ictal eapenditureis Excess (deficiency) of ieivenueis over ex pendituias Otheir iinancinc sourceis (users; Transfer out Total ciher financing scurces (uses; Neit charge it fund kalance Fund ba la nce - Beginning ci year Fur d k glance - End of yea r Variar ce wiith Criciral Budgel Firal Bucker Actual Fir al Buccelt 7,40(1 7,40(1 21,179 $ (5,21211) 344,419 344,419 35,510 11,091 83,75(1 83,750 107,1217 213,377 435,569 435,569 464,816 219,2147 414,'146 414,146 406,894 7,2152 88,887 115,513 94,083 211,430 8,700 8,700 - 8,700 511,733 538,359 500,977 37,3821 E 3,00026,1174 - 216,374 5E 4,733 5E 4,733 500,977 63,75E 11219,164) (1219,'164) (3E,1E1) 93,(103 (1021,164) ('102,164) (1021,'164) - (102,164; ('102,164) 11021,'164) - (2131, 328) (213'1, 328; (138, 3215; 93,003 348,000 348,000 378,480 3(1,480 $ 11E,6721 $ 116,6721 $ 2140,155 $ '1213,483 -166- DESCHUTES COUNTY;, OREGON NATURAL RESOURCE PRCTEC--ICN SCHECULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BIUCGET AND ACTUAL BIUCCETARY BIAS IS FOR THE YEAR E NDE G JUNE 3101, 2011 REVENUES Local Chargees for sEirvicec I nilerc o� en nmenlal Stat ee Feedera I Total rEevenueis EXPENDITURES Personnel service: Ma'etials and .ervices Total Clperating contingency Total eexpeenditurees Net &ar ge in ford balance Fund balance - eeginining of year Fund be le ncee - End of year ValrialrGE with Originail BudgEt Final Budget AGWEII F'iral Eucclet 9 '150,000 9 '150,0(0 115,6112 $ (34,388) 12,000 12,000 20,6171 8,6171 1,345,000 1,345,000 _ 1,241,096 (103,904) 1,507,000 1,507,000 1,377,379 (129,612' ) 107,790 107,790 '1061,422 1,368 '1,4'15,£30 1,415,930 1,270,958 '144,972 1,523,720 '1,523,720 1,371,380 '1461,340 42,027 42,027 - 42,027 5615,747 1,5615,747 -1,377,380 188,367 1158,747; X158,747; (1; 58,746 58,747 58,747 94,61861 35,939 94,6185 $ 94,6185 -'I E 7- DESCHUTES CCUNTY, CREGCN' FEDERAL FOREST TITLE III SCHEDULE OF REVENUES, EXPENDITURES ANC CHANGES IN FUN BALANCE - EUDGETANID ACTUAL EUDGETARY BASIS FOR THE YEAR ENDED JUNE 21C, 21C'l 1 REVENLES Local Invealment earrings I n9ergovernmenlal Federal Tolal revenues EXPENDITURES Materials Bind serviices Total C perating contingency{ Total exr er ditures N et cl• ange in fund balance Fund balance - Eeginning cif year Fund balance - End of year Variarce with Original Budget Firal Budged Actual F'nal Eucceil $ 7,000 $ 7,000 $ 3,884 $ (3,'116) 245,E08 245,608 245,E41 3"1 252,E 08 252,608 249,525 (3,0813; 360,0C10 460,000 431,4El2 28,518 360,000 460,000 431,4El2 28,518 408,200 308,2 CIO - 308,200 768,200 7E 8,2OCI 431,482 33E,7'18 (515,592) 11515,592; q1 E 1,957) 333,635 515,592 515,592 577,861 62,269 $ - $ - $ 395,904 $ 395,904 -'I E18- CESCHUITES COUNTY, OREGON SURVEYOR SCHEDULE CF REVENUES, EXPENEIITURES AND CHANGES IN FIND BALANCE - BUDGET AND ACTUAL E I DGETARY EAS IS ROR THE YEAR ENC EC JUNE 30, X11'1 REVENLESI Local Licenses anc Permiis Investment earnings Cf' arges for sem ices Tciail reivenues EXPENDITURES Mateirials and services Tciial Operating acintingency Ictal expenditures Net changes in fL nd balairicei FL nd balaince - Beginning of year FL nd bailancei - End of year Variances with Crigiral Bucgetl Final Bulccet Actual Firal Budget E,200 6,21C0 33,575 $ 217,375 12C 1210 2219 149 3'1,680 31,E 80 20,836 (10,844) 38,000 38,CCC :4,640 16,640 38,000 38,C CC 35,00 3,OCO 38I,C0(I 38,CCIC 35,00 3,000 2,E65 2,665 - 2,E65 40,665 4C,665 35,000 5,E6T1 (2,6E5) (2,665) 19,64C 212,305 2,6E5 21,E E15 1,175 (1,490; - - 2C,815 $ 20,815 -1 E19- DESCHUTES CCLNTY CREGCN PUBLIC LAND CCRNER PRESERVATION SICHECULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - EUCGETAND ACTUAL BUDGETARY BASIS FOR THE '1 EAR ENDED JUNE 0101, 2011 -170- Variances with Original Budget Final Budget Actual Final Buccet REVENUES Local In%ElsirrlEfflt earnings $ 17,600 $ 17,600 $ 8,211E $ 119,384; Chargees for Eirvicas 425,040 425,400 4'18,8217 116,173; Total rEIVEIrivas 4421,600 4421,E 00 4217,043 ('15,557' EXPE NE P URES Maleneials and services 7'12,000 712,000 E53,754 58,246 Ictal 7'12,000 712,000 E53,754 58,24E Clperaiing ccntirgency 7211,001 7211,001 - 72'1,001 Tcial eyrerediiures 1,433,001 1,433,001 653,754 779,2147 NElt &arge it fur balairece (990,401'1; (990,401; 112216,711; 7E 3,E 90 Fund balance - Beginning ci yearn 9901,401 9901,4011 1,0215,920 35,519 F ur d balance - End c year $ - $ $ 799,2109 $ 799,2(19 -170- D ESCHUITES COUNTY, OREGON ROAD BUILDING & EQUIFMENIT SCHEDULE OF REVENUES, EXPENCITURES ANIC CHANCES IN FUIND BALANCE - BUDGETAND ACTUAL BUCGETARY BASI"S FOR THE YEAR ENCECJLNE ":C, 2C11 Variance willh Original Budget Final Euc:get Actual Final Budget REVENUES Local Irve 11MEnt earrirgs $ 8,000 $ 8,000 $ 3,7215 $ (4,2175) Toial iiewenueis 8,000 8,000 3,7215 (4,2175) EXP ENDITURE'cI 400,000 400,000 400,000 - Total oiheirfinancing sources (uses; N atE rials and se rvices 13,507 '13,507 '13,507 - Capiial outlay 460,500 460,500 160,2150 300,2150 Total 474,007 474,007 173,757 300,2150 Operatirg contingency 4921,297 4921,297 - 4921,297 Total expenditures 96E,304 96E,304 '173,757 7921,547 Excess (deificiency) of iievenues over exrendiiunes (1958,304) il998,304) (170,032) 788,2172; Otreiriinancing sourceis (uses) Transfers in 400,000 400,000 400,000 - Total oiheirfinancing sources (uses; 400,000 400,000 400,000 - Net change it fund kalance (558,304; (558,304; 2219,968 788,2721 Fund balance - Beginning cd year 558,304 55E,304 540,974 (17,330) Fund teilance - End of year $ - $ - $ 770,942 $ 770,942 -171- CESCHUTES COUNTY, OREGON ROAD IMPROVEMENT RESERVE SCHEDULE CIF REVENLIES, EXF ENC ITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTL AL BUDGETARY BASIS FOR THE YEAR ENCEC UNE 30, 20' 1 REV'ENLES lJocal Investment aminings Charges for services Total revenue s EXPENDITURES Otherfinancirc sources (uses; Transfers oul Tots I other financing sources (Juses) Net change in fL nd balance F unc bE lance - Be ginning of year Fund balance - End of yea r Crigiinal Elucceit Final Budget 200 $ 200 10,000 10,000 _ 10,2 00 10,2 00 Vlai iiancia with Actual Final Buidceit 82 (118; ill 0,000; 82 1110,118; (12,040, (12,040; 12,040 (12,040, (12,040; 12,040 (1,840) (1,840) 82 1,922 12,040 12,040 12 ,0c 3 (7; 10,200 10,200 12,1'15 g 1,915 -1721- DESCHUTES COUNTY, OREGON COUNTYWIDE TRANSPCRTATION SDC IMPROVEMENT FEE SCHEDULE OF REVENUIES, EXPENCITURES ANC CFANGES IN FUND BALANCE - EUDGETI AND AM UAL EUEGETARY BASIS FOR THE YEAR El\ DED JUI\ E 'IC, 21C11 REVENUES Local Liaerses and permilE Irivesi ment earnir gE Total revenues EXPENDITURES Operating aortingenay Total expenditures EmesE ideficiency) of revenues over eN pe nditureE CN he r finar cine E OL n: es (L ses) Transfer out Toial oiherfinancing sources ruses) Net ch air ge in fur d balances Fund balanae - Beginning cil yearn Fund balance - End of year Vaiiarce with Orlgliral Budget Firail Euccet Actual Final Budget $ 200,000 $ 200,000 $ 296,749 $ 96,749 3,000 3,000 2,074 (926) 203,000 2C 3, 000 298,823 95,823 '184,957 184,957 - 184,957 184,957 184,957 - 184,957 '18,043 18,043 2198,823 280,780 (200,C OC) (200,000) (200,000) - (200,C00) (2C0,000) (200,000) - (181,957) ('181,97; 98,823 2180,780 18'1,957 '181,957 212,3421 30,285 $ - $ - $ 311,165 $ 3'11,16,r -173- DESCHIUTES CCLINTY„ OREGON DCG CONTROL SCHEDULE OF REVENUES, EXPENDITURES ANC CHANGES IN FUNS EALANCE - EUDGET AND ACTUAU EUCGETARY BASIS FOR THE YEAR EI\ DBE JUNE JC, 211211 REVEISLES Local Licenses and Permits Fines, forfeitures anc penadfies InVElsin'ent earnings Charges iar servicers Cor I ributions and dcnsdicns T ctal rever ues EXPENDITURES Personr ed servicies Mallerials wind services 1 otal Operating ccntingency Total expeirditures Excess (deiiclier cy) of rever ueis over expenc itures Other fir ancing ; curces (uses) Trar siers it Total ctl'ei11lir ancing sciurceis (uses) Nei changes in fund balanaei Fund balance- Eegirning cif year Fund balair cei - End of year -174- Variances with Original Budget Final Budget Actual Final Buckled $ 181,2150 $ '181,2150 $ 181,372 $ '122 3,800 3,800 6,899 3,099 1,000 1,000 1,721E 721E 300 300 2103 1197) 21,000 21,000 21,9521 9 52 1 '188,350 188,350 193,'1521 4,8021 63,185 E3,185 61,621 '1,5E4 364,177 3E 4,177 24E,731 115,44E 427,362 4217,362 1211(,3.21 117,010 44,E99 44,E 99 - 44,699 472,061 4721,06'1 3110,352! 1E 1,709 (2183,711) (283,711; (1117,2100) 166,511 175,000 175,000 175,000 - 175,000 175,000 175,000 - (108,711) (11(8,7'11) 57,800 '166,51'1 133,711 133,7'11 '195,840 621,1219 $ 215,000 $ 25,000 $ 2'5121,640 $ 2''28,640 -174- DESCHUTES CCUNTIY;, CREGCN ADULT FAROLE 8 PROBATICN SCHECULE OF REVEN UES, EXPENDITURES ANC CHANGES IN FUN EALAN CE - EUCGET ANC ACTUAL EUCGETARY BASIS FOR THE 'YEAR ENDED JUNE 2C, 2C11 REVENUES Local Fire., forfEitunes anc penailtiE, Investmer t earninc s Charges for :cervices I ntE rgovernmental Local r1tatE Totail revenues EXPENDITURES Fer,ornel sewices Materials and siervicE, Capital outlay Total Operatir g coni ingE ncy Total ExpenditLre, EXCESS Qceficiency) of revenues oven eXKenditures Oi h er financiric sourcE s (i. se s) Transfers in Total ocher financing sources iluses; Net chair ge it fund balance Fund balance - Beginning of year Fund t glance - End of year Variarce witlh Original Budget) Final Budgeit AatWI Firal EGICCElt $ 380,000 $ 380,000 $ 361,865 $ ('18,'135) 9,000 9,000 8,2184 (716) 91,000 '141,000 79,'113 (61,887) 50,000 50,000 '106,124 56,1214 3,2127,5'14 3,2127,514 3,047,569 ('179,945; 3,757,5'14 3,807,5'14 3,6021,955 (2104,559' 3,1521,899 3,173,257 2,973,970 199,2187 894,2174 894,2174 838,E 68 55,70E 100 '100 - 100 4,047,2173 4,067,631 3,8'121,538 21E5,093 441,641 4211,2183 - 4211,283 4,488,9'14 4,488,914 3,812,538 676,376 (731,400) 11681,400) (2109,583) 471,817 115,029 65,0219 115,0219 50,000 1'15,029 65,0219 115,0219 50,000 11616,37'1; (616,371) (94,554) 521,8'17 616,371 616,37'1 7219,01 El 1121,647 - $ - $ 634,464 $ 634,464 -178- DESCH UTES COUNTY, OREGON DES CHUTES COUNTY EI11 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FU ND BALANCE - BUDGET AND ACTUAL E UDGETARY BASIS FCR THE YEAR ENCED JUNE ;JCI, 2011 REVENUES Local Taxes - Piorlerty InVEistment eainirgs CI-argeis for servicers I riteirgciveirnrr anta I Lcca I Si ate Fec are I Tcdal revenuers EXPENDITURES Personnel services Maleirials anc services Capita I ciutlay Tota I Cpera ling contingeircy Tciilal expenditures EXCEISS (c aficienay: of reiveinL eS civer exgeindif uwes Othein fine ncing; sources ijuses) Transfers apt 7 cite I Cith eir fine naing sources (L ses) Net change in fund balances Func kalance- Beiginring of yeiar F and k a la nce - End cif year Vaiiar cie %ithl Clricilral ELCGO Firail Eudcct Actual Final Budget $ E,495,E21 $ E,495,621 $ 6,533,987 $ 38,36E 42,a0a 42,000 50,880 8,880 158,;:Oa 158,E 00 147,577 (110,923; 43,000 43,OOa 72,206 29,20E 5E 0,000 5EO,OOa 867,070 3x7,070 474,000 474,OOa 30E,977 111E7,023, 7,773,'12'1 7,773,'12'1 7,978,E 97 205,576 4,008,798 4,008,798 3,580,75E 428,042 1,524,144 1,524,144 1,450,'100 74,044 563,000 1,763,000 1,1E7,182 595,818 6,095,942 7,295,942 6,198,038 1,097,904 E,524,453 5,324,453 - 5,324,453 12,620,395 12,620,395 E,198,038 6,422,357 (4,847,274; (4,847,274; 1,780,659 E,627,933 i11,014,0E1) 1j 1,014,06,1: (1944,E48) E9,4'13 (11,014,OE1) (11,014,061) (944,E48) E9,4'13 (15,861,335) (5,861,335) 836,01.1 E,E97,346 5,86-,335 5,86'1,335 6,766,533 905,198 7,E 02,544 $ 7,E 02,544 17i61- DIESCHUTES COUNTY, OREGON 911 CSD -NEW FACILITY PROPERTY QSUB-FUND OF DESCHUTES COUNTY 911 COUNTY SERVICE DISTRICT) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUNGI BALANCE .-BUDGET AND ACTUAL BUDGETARY BASIS FCR THE YEAR ENDED UNE CC, 21C11 REVENUES Looail Imestmeril earnings Iniergovernmenteil Federal Total revenues EXPENDITURES Mateiiials aind sewices Capital 00lEiy Total expencitures Excess (c eiliciency) of revenues over expendii wes C I r er financing sources (uses; Tiiansfers in Total ol her finaincing souroes Fuses; Net & eirige in furid k alaince RL nd balaince - Eleginning of year Func balanoe - Erid of year Cnicinail Euccet Final BLCECt Vaniance with Actual Final BLdget $ - - 593 g 593 2CI0,000 200,000 97,308 1102,692) 200,000 200,OOC1 97,901 11102,099) 450,000 450,000 414,1E7 35,833 875,OOC1 875,000 777,498 97,: 02 1,325,000 '1,1325,000 1,191,EE5 133,335 il1,125,000; il1,125,000: ('1,093,764; 31,236 754,061 754,061 E84,E48 (E 9,413) 754,061 754,06'1 E84,E48 (E 9,413; (370,939; (370,939) (409,'11 E; 1138,177; 370,939 370,939 409,11E 38,177 -177- DESCHIUTES COUNTY, OREGON E" CSD -EQUIPMENT RESERVE (SUE -FUND OF DESCHUTES CCIUNTY El' COUNTY SERVICE DISTRICT) SCHEDULE OR REVENUES, EXPENDITURES AND CHANGES IN FUND EALANCE - EUDGETAND ACTUAL BUDGETARY EASIS FOR THB YEAR 9N DBD JUNE 30, 2011 REVIENLES Local Ir vestment eanr it g: To'lal revenues E)OF EN DITL RE S Ciher financirgsource: (u:e Tnan:fena in Toial o1'herfinancing EOLrces (uses, IN et cV ange it fur d I: alance FL nd balance - Eeginning of yeah FL nc balance - Erid of year Original Budget Find Budget Variances witH Actual Final Budget $ 7,562 $ 7,562 7,562 7,562 260,000 260,0(0 260,000 - 260,000 260,000 260,000 - 260,000 260,000 267,562 7,562 1,278,000 1,278,000 1,022,23 (255,767; $ 1,538,000 $ '1,58,000 $ 1,289,795 1 (248,205) -178- DESCHIUTES COUNTY, CREGCN EXTENSION 4-H SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES Ih FUNC E3ALANCE - BUCIGET AND Ac-rLAL E? L DGETARY BASIS FOR THE YEAR ENDED , L N E .IO, 21C 11 REVENUES Lcjcal Taxers • Property InveesttT eint Earnings Rents Chargees for servicers I riteet g civet nmeental Slate Tonal revenL ees EXPENDITURES Feerseinneel services IVateerials and servicees Capital ciutlay Tcital OKleerating ccntirigenay Total eexpeinditures Exaeess (deficiency) of re�eenues over expenditureea Other financing sciuraees (fuses) Transieers in TranSiE rs out 7otael clheerfinanaing sources (usees; Net change in fund balance Fund baleinae - Beginning orf year Fund beleince - End of year -172- Variances with Crigirial Bucgel Final BUCC61t Actual Final ELidceit 373,000 $ 373,000 3821,560 9,560 3,063 3,0E 3 21,: '13 (750) 100 100 3,250 3,150 80,700 80,700 68,6'13 (•121,087) 214,200 24,200 213,874 (3216) 481,063 481,063 480,610 (453) 1461,745 146,745 1321,466 •14,279 374,524 374,5214 289,6217 84,897 100 11 CIO 1 CIO 52.1,369 521,36E 42121,093 99,2176 141,970 141,970 - 141,970 66 3,: 3E 663,33 42121,093 241,2146 (11821,276) (11821,2176; 58,517 240,793 100 100 ('1 Oa; (10CI,(100) (100, coo) (•100,000) - (99,E00) (99,900) (•100,000) ('100) (12821,'176; (1282,176; X141,483; 2140,69 2821,176 282,176 2115,497 (66,679; $ - $ - $ •174,014 $ '174,014 -172- DESCHUIIIES COUINW, ORECON EX'ENSION 4-H CONS'fRLICTION (SUB -FUND OF EXTENSION 4-H) SCHEDULE OF REVENLES, EXPENDITURES AND CHANCES IN FUND BALANCE - BUDGET AND ACTUAL BUDCETARl1 BASIS FIOR THE YEAR ENDED JUNE 30, 20''. REVENUES Local nVE s11, n' Ent E arnirigs Toial nevenLEs EXRE NDITURES MatE rials anc services Capital outlay Total ExpendilL rEs EXCESS iIdefioiEr cy; of rEVEr ues over EXpE nditurea Other financing soy rces (L ses) IransfErs it Trarsfers oLt Total otherfirlancinc sources (USES, Net change in fund balance Fur d balar CE - Beginning of year Fund talarcE - ElInc ofyEar Vlaniarce with Oniginal Budgst Final Budget Actual Final Budget $ 875 $ 875 1,002 $ 127 875 875 1,002 127 700 700 - 700 '175,175 175,175 - 175,175 '175,875 175,875 - 175,875 1175,000) (1175,(100) 1,002 176,CIO2 1 CIO, 000 100,000 1 CIO, 000 ('100) ('100) - 00 99,90C1 99,9001 100,C100 '100 (75,'100; (75,'1OCI; 101,CIO2 176,'102 75,100 75,100 75,384 284 $ - $ - $ 176,386 $ '176,386 -180- DESCHUITES CCUINTY„ OREGON BLACK BUTTE RANCH SERVICE DISTRICT SCHEDULE CIF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENCEC JUNE 30, 2011 REVEINUES Lace Tc"xe9 - Prciperty Investment earnings Charges tur services Otheu Taial uevenues E)IF ENDITURES Fenseinnel services IV aterlc'Is and services Capital ciutlay Total Cperating contingency TateI Expendiiunes Net change in fund kalance Fund balance - Beginning cfyear F L nd balance - End of year -181- Vatiairce with Oniginail BucElct Final Budget Actlall Final Budglet $ 8219,8CC $ 829,800 $ 83f,146 1 8,346 E,OOC E,000 ;11,1121 (21,888; 14,2C 0 14,200 1,11,2'00 (1,000; - - 9,533 9,5'23 850,OOC 850,000 863,991 13,991 567,300 567,300 558,896 8,404 165,600 165,600 14'1,893 23,707 45,000 45,000 - 45,000 777,900 777,900 700,789 77,1'11 1421,000 1421,000 - 1421,000 919,900 9'19,900 7100,789 2!'19,1'11 (E 9,900) (E 9, 900; 163,2021 233,'102 276,700 276,700 461,517 184,817 $ 206,800 $ 206,800 $ 6214,719 $ 4'17,919 -181- DESCHUTES COUNTY, OREGON SUN RIVERS ERVICE DISTR ICT - C PERATING F UNC SCHEC ULE OF REVENUES, EXPENDITURES ANC CHANGES IN FUN BALANCE - BUDGET AND ACTU.41- SUE GETARY ALBUDGETARY BASIS FOR TFEYEAR ENDED JUNE 31C, 21C11 REVENUES Local TaixeE - Froperiy Imuestmeirt earnings Chargees for services Other Irie rgoverr mental Stale Total reiveriues EXPENDITURES FOIICe Personnel seirviaeis Materials wind seIMCEIs Total Fire ainc Emergency Services Personnel services Mateidals and service s Total Pathway Rangers Peirsonr e l services Matemials wind servicers Ictal Geneirel PEIrsonr el seirvices Materials wind services Capital cutlay Debi service Ictal Opeiiiating cenlingeir cy Ictal expenditLres Exaess (deficiercy) of revenues oveir ei>ipenditures Other finar Ging SC rce s (uses; T rainsfer OL t Net change in fL nd bee nce Fund balance - Beginning of year Fund balance - Er d c f year 1,378,251 1,378,2151 1,3461,096 Variance with Original Budcell Final Bucgeit Actual Final Budget $ 3,6t'1,950 $ 3,651,950 $ 3,804,288 $ 1521,338 14,000 '14,000 9,143 114,857) 21,10,000 230,000 161,1921 (618,808) - - 211,3714 211,374 81,960 81,960 21,61213 2,6213 3,895,950 3,895,950 3,998,61210 102,670 1,378,251 1,378,2151 1,3461,096 321,155 173,709 1713,709 132,023 41,61861 1,511,960 1,551,960 1,478,'119 73,84'1 1,6219,462 1,629,4612 1,604,132 25,330 327,076 327,0761 313,71710 13,306 1,9561,538 1,956,538 1,917,902 38,636 81,960 81,960 77,0718 4,882 74,100 7,100 3,098 4,002 89,06(1 89,060 80,176 8,884 12,04 CI 12,040 11,398 642 122,75C1 '154,750 '146,2''57 8,493 '100 100 - 100 '100 1 CIO - 100 134,990 1616,990 '157,6155 9,335 '1,039,5610 1,007,560 - 1,007,560 4,772,'108 4,77121,108 3,6133,8521 1,138,256 (18761,158; (8761,158; 364,768 1,240,92161 (200,000) (200,000) (200,000) (1,0761,158; (11,076, 158) 164,768 1,240,92161 1,076,'158 1,076,158 1,290,523 214,365 $ - $ - $ 1,455,29'1 $ 1,455,2191 -182- DESCHUTES COUNTY, OREGON SUNRIVERSERVICE DISTRICT- RESERVE FUND 11SUB-FUND OF SUNRIVER SERVICE DISI RIC T) SCHEDULE OF REVENUES, EXFENDITURES AND CHANGES IN FILM BALANCE -BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDEE JUNE 310, 2011 -181`1- Vaniarce with Oniginal Budget Final Budget Actual Final Budget REVENUES Local Irivesirrent earnings $ 2,000 $ 2,000 $ 900 $ (1,100; I riteiiclovernme rii a I `late - - 8,6C 0 8,6E 0 Total revenges 2,0010 2,0(10 9,550 7,5E0 EXP ENDITURESI Materials anc services 120 120 120 - Capital outlay 1113,200 133,200 124,269 8,931 Total 133,320 133,320 124,389 8,931 Orleuatirig coriiingency - - - - Total e)penditcres 133,1320 133,320 124,389 8,931 Excess (Ideficiericy) of revenues overe rlenditureis 0131,32 Cf 0131,320 (11'14,839 '16,481 C ther financing sc L rces (L SeiS) TransfeiEi in 200,OOC1 200,000 200,000 - Neil ahangei in fund balance 68,680 68,680 85,'16'1 '16,481 Furid balancer Eeginning of year 210,492 210,492 2713,203 62,71'1 Fund balance Bnc of yeiaii $ 279,172 $ 2M,1712 $ 358,364 $ 79,192 -181`1- DESCHUTES COUNTY, OREGON N ON NIAJ CIR DEBTS ERV'IC E FL NDS COMBINING BAUANCE SHEET ,.UNE 3C, 21C11 Cantir ued -1814- CDD Bldg FF 81 CI, LID LID LID Rlefurcling Ftll Faith 81 Fll1 Faith 81 2( 05 Series 2007 Series 2009 : erie s 5 e ries 2( 04 Credit 2003 Clredil 2005 ASSETS CasF ardaashECLKalerls $ '131 9 7,46C y 242 $ 7,CSEl 9 'IE7 $ 1,828 Ir�Estmerts,FllLsaaaruec irterea 'IE7 8,SE9 290 8,E 17 89 -21,193 T axes reaE K at IE - - - - A aaoun s ne aeivable - - - '. 8,251 AssessmenisnEceivable 61,747 554,2177 c2111,99'I - Tlaial assets $ E13,C3E 9 570,650 11 32121,523 $ 191,6'19 $ 918,597 $ 4,021 LIP BIL IT IE S AND F Li ND BALANC ES Liatili lus: CIEilermc nevercas E12,747 554,27 El 921'1,992 - - To al liatilities EI21,747 91914,278 92'1,992 - - F L r d balances: Plastricled - - - - Assigned 288 1El, 4'12 531 '191,613 E8, 597 4,021 To al fait I:alariee 288 1E1,4'12 531 '191,613 EE,597 4,021 Tatal liabilities aric fLnc balances $ 63,035 $ 9170,690 $ 922,523 $ '15,613 $ 918,597 $ 4,(121 Cantir ued -1814- ASSETS ClEsl• anc aa:l' EgLKalenls Inveslmen9s, Pius saCiued interest Taxes receival lE Place c r Is veceivable PIs: essmerds veceivat lE Total as;Els LIAR ILITIESI AN C FUND BALAN CIES Liabilities: Cefened rE�enues Tclal IiabililiEs Flu nd l: alanaes: Reshiateic A: E ignE C Tclal liatMilk S and funs talanaes DESCHUITES COUINTY, OREGON NON MAJC R DEBT SERVICE FUNDS COMBINING BALANCE SHEET ,UNE 3C, 21C11 -1 E EI - Cont it a EId HH.IIBJCC FF 81 C, Pu blic Slafety Full Failllt & Full Faith 81 Refunding Full Faith 81 General C rec it 2( ( 8 Cluac it 20x9 Aeries 20( 5 C me it 2C' C C t ligatiari $ 'I3'1,3E12 $ 76,887 y 4,149 1, 59,EEEl 11 184,X-1 'I 57,073 92,248 4,98C 7'1,473 2,11,(63 17 3,886 37,EP E $ 326,93C 9 1EI9,, 5 $ 9,129 S 131,029 $ E 19,'150 - E 8,492 - . 58,492 - - 42C,658 326,93C 1(19,'115 9,129 131,029 - 3,1EI,93(1 'i E19,1 9,129 13' ,029 420,658 91 32EI,930 $I 'IEI9,115 $ 9,129 $ 13'1,029 $ 579,15( -1 E EI - Cont it a EId DESCHUITES COUNTY, OREGON NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET ,LNE30,2IC11 -1816- Redmorid Su nrivE r Boric Library Library CSO Libiaryl CSID Total FERS SIEries CSDGer araI CIE neral Geneial Nonmajar Debt CU 120x14 C bligation Ot ligatiari C bligatian ElE ry ICE Funds ASSETS Cast and cash ECLivalerts 3 49,(1 1 3 8(1,587 $ '11,483 $ 8,(14(1 3 Elk E1,206 Inve0menls, glLsENRILEC intEIIE511 58,831 9EI,717 2(1,982 9,649 1E 3, 921 TaxEe rE(EN2LIE EI2,6f19 4,510 7,323 2E8,388 AlccaL rids iieceivat le - 9EI,126 Alss E s s mE rid: iiecei% E L IE - 939,015 TotEIEsses $ 1(17,884 $ 239,973 $ E2,975 $ 2E,012 $ 2,E17E,656 LIABILITIES ANC FUND BALANCES Liabilidies: CeferrEic re%6rLEIs '.7,3(17 '13,252 EI,700 '1,''74,768 Tad aIHEtiliVies E7,3(17 '13,, E1,700 1,'174,768 Fund tElancES: Reslikitec '182,EIEIEI 39,723 18,312 661,359 A: s ignec 1(1-/,864 - - 839,529 '1(17,864 '182,EIEIEI 39,793 '18,312 1,5(1(1,888 Toiled HE t ilities and fun( L E IE nc es $ 'I Cl -/,864 $ 239,97 3 3 52,979 $ 2E,012 $ ,67E,EIE EI -1816- CIESCHUIIES COUNTY,, OREGON NCINMAJOR DEBT SERVICE FUNDS CCIMBINING SCFEEULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2C11 Ccinllin!ued -187- COD Bldg FF&C, LID LID LID Refunding 210106 Series 2007 Series 2009 Series Series 2CIC14 REVENUES Local Taxes - Rropeirty $ - $ - $ - $ - Epecial assessn'ents 121,4219 1213,253 57,9213 - Irvestmentearnings 4,6217 40,997 18,791 1011 Fenis - - - - Clharges is r services - - - - Total revenuers 17,056 1E4,250 76,7'14 101 EXFENCITUREE Materials anc servicers - - - 500 Debi E eirvice: Ftincipal 50,5215 146,750 E6,050 145,000 Interest 21,046 218,2174 17,551 218,310 Total expenditures 521,E 71 175,0214 83,E01 173,E'10 Excess Ildeficiency; of revenues oveir expenditc res (35,515) (10,174) (6,887) (173,709) CTFERFIN ANCING SOURCES IJUSIES; Transfers in ilciut) 35,483 - - 173,310 Tctal otherfirienaing sources (uses; 35,483 - - 17:.,310 Net Grange in fund balances (132; ill 0,7174) (16,8F7; (399; Fcnd balance - Beiginning cif yeeir 3210 21,186 7,418 16,0121 FLnc balance - End cf year $ 2f18 $ 1E,4'12 $ 531 $ 15,613 Ccinllin!ued -187- C ESC H UTES COUNTY, OREGON NCNMA,.OR DEBTSERVICEFUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CF=ANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 20'11 REVENUES Local Taxes - Property Special assessmeints Investment eiamings Rents Cl• arges for servicers Total revenues EXPENDITURES Materials and services Det 1 Service: Prir cipal I nl eu est Toiai exKeirdituias Excess (Ideificiency cit revenues over ex per ditures C1 HER FINANCING SOURCES (USES) Transfleirs in (jour; Tcial other finaircing sUrces (uses N eit cY ainge it fur d beilar cels FL nd balancei - Beginning eft year Fund balancei - End ofIYear Full Faiith &t 1,298 687,E 51 Full Faiitlh &t Full Faith &1 Full Faiitll- &1 Credit 2IC 05 Crec it 2008 Cred it 2( 09 1,000 - 83 856 21,008 44 61,'108 3,507 255,1661 - 83 7021,130 5,515 400 400 644,072 '47,774 375,000 121,000 9614,575 103,4461 393,799 '21,078 1,E 09,6147 251,2120 7EI9,'199 246,478 (920,698) (25'1,137) (67,069) (240,963) 91,1,4 BE 25'1,220 393,763 100,000 915,4861 2151,2210 393,763 100,000 (5,212; E3 326,6194 (140,9613) 63,809 3,938 2361 310,078 $ 5E,597 $ 4,0211 3261,930 $ 169,1'15 C cirrllir ued -188- DESCHIUTES CCLNTY„ OREGON NONMAJCR DEBT SERVICE FUIN'IDS CCIMBINING SCHEDUUE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BAUANICES FOR THE YEAR ENCED JUNE 3C, 21C11 REME NU ES Local Taxes - Property 1Ipecial assessrrierts Ir vestment earnings Rents Chain e s fer service: Tcial revenues EA PEN DITL RES N aiieriads air d services Debt Service: F rir cipail Irierest Tcial exl: er dii ures Excess (ceticiency; ei re verues cver expenditures CIIHER FINANCINC SOURCES IJUSES) Transfers in (out) Tctal c1herfinancing sources (uses) Net chainge in fund balances Func balance - Beginnir g of year Func balance - Erd of yeeir HHEI/BJCC FF 8 C FUIH111c Safeily FERS Reifuncirc Full Faitl-I 8 General Series 2002 Series 2005 Creidii 2010 CHliciaticr anc 2004 $ $ - $ 21,3211,173 $ - '165 '143 6,699 1,2119 63,E O7 - - - - 880,4321 165 63,750 21,3217,8721 881,65'1 500 418 - 430,000 - 1,950,000 750,574 137,855 42,387 317,2135 753,18 568,355 42,805 21,267,2135 1,503,7321 (:68,190) 20,945 60,6::17 (6221,081) 567,855 110,Oa4 - 610,000 567,8E 5 110,084 - 610,000 (335; 13'1,0219 60,637 (1121,081) 9,464 - 360,0211 119,945 $ 9,129 $ 131,0219 $ 420,658 $ 107,864 C clnti r ued -1 E151- DESCH LIT ES COUNTY, OREGON NONMAJOR DEBT SERVICE FLNDS COMBINING SCHEDULE CF REVENUES, EXPENIDITUIRES AND CHANGES IN FUINC EALANCES RORI THE YEAR ENDEC JUNE clCl, 21CI11 REVEL UES Local Taxers - F roperty SpEicial assessrr ernts Inversirr ernt Eiair it gs F ernts Chargers for servicers Tctal revenues EXPENDITURES MatElrials and servicEla Debt SEINice: POncirial Interest Total EXperndiiures EXCEISS (deiiicienay; ci revenues over eixpeir ditures OTF ER FINANCING SOURCES ijUSES) Transfers in (lout) Tota I ctherr financing sourcEls (users Net change it fund balancers Fund balanael - Beginning of year Fund balancer - End c year Recmcind Sun river Beind Lit nary Lit rary CSD Library CSC Total CSD General General Ceneral Ncrnmajlcir Debt Obligation Ctligaticr CtIigation Service Funds $ 844,591 $ 193,445 $ 95,080 3,454,2189 - - - 193,605 1,208 790 340 79,325 - - - '1,200,873 - - - '1,135,598 845,799 194,2135 95,4210 6,063,690 3,218 7.1 0,0001 72,983 E5,000 5,678,7218 90,82121 •112,C117 216,687 3,139,240 800,8212 '185,000 91,687 8,82'1,186 44,977 9,21 5 3,733 (21,7f 7,496) - - 3,'I E 7,201 - - 3,'I r 7,201 44,977 9,2c 5 3,733 399,705 'I 37,E 89 30,488 14,579 1,101, •183 $ 'I 82,66E $ 39,7213 $ 18,3121 $ 1,500,88E -190- DESCHUTES CCUNTY, CREGON LOCAL IMPROVEMENT DISTRICT 20CE SERIES SCHEDLLEOF REVENUES, EXPEND ITU RES AND CHANGES IN FUND BALANCE -BUDGET ANE ACTUAL BUDGETARY BASIS FOR TF B YEAR ENDED , L NE 3C, 21011 EXPENDITURES Cletl seirvice 83,000 83,040 521,571 30,4219 Total expen(itures 83,000 83,000 52,571 30,4219 Excess 11ceficiency; of ievenues oVe r expo ndiiures 1135,383) (35,383) (35,515) ('132) Other financing E ource s (use: Tiansfer: in FI5,48FI 35,483 35,483 - TransierE cit (100) (100) - 100 Total other financing Sources muses; 35,383 35,383 35,483 100 l\ei change in fund balance - - (1321; (32; Fund balance - Eleginning cif year - - 3210 320 Fund balar ce - End of year $ - $ - $ 288 $ 2188 -1 Ell - Original Variarce with ELc: elet F! nail Budget Actual Fiiral Eudeell REVENL Eel Local Special asseEErrents $ 45,517 $ 45,517 $ 12,429 $ (33,088) Investrreni earnings 2,140 2,100 4,627 2,527 Total revenues 47,617 47,617 17,056 (30,561) EXPENDITURES Cletl seirvice 83,000 83,040 521,571 30,4219 Total expen(itures 83,000 83,000 52,571 30,4219 Excess 11ceficiency; of ievenues oVe r expo ndiiures 1135,383) (35,383) (35,515) ('132) Other financing E ource s (use: Tiansfer: in FI5,48FI 35,483 35,483 - TransierE cit (100) (100) - 100 Total other financing Sources muses; 35,383 35,383 35,483 100 l\ei change in fund balance - - (1321; (32; Fund balance - Eleginning cif year - - 3210 320 Fund balar ce - End of year $ - $ - $ 288 $ 2188 -1 Ell - DESCHIUTES COUNTY;, OREGON LOCAL IM PROVEM ENT DISTRICT 210107 SERIES SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL SUDC ETARY BASIS FOR THE YEAR ENDED JUNE 21C, 201'1 -'1 � 21- Original Varian cue vvitlh Budgeitl Final Budget) Actbail Finail Bucgeitl REV E NL ES Uocal Special assessments $ 300,000 $ 30CI,000 $ 1213,2153 $ ('176,747) Inve,,tmeint earnings 18,E 00 18,600 40,997 22,397 Tcial reveinues 318,E 00 318,600 '164,2150 (154,350) EXPENDITURES Debt service 2165,586 2165,58E '175,0214 90,562' Ictal e)ipenditure. 2165,586 2165,58E '175,0214 90,162 Net & angel in flund balance 53,014 53,0'14 (110,774) (163,788) F and balance - 8eic inning c fl y ear - - 217,186 27,186 Fund balancE1- End cf year 9 53,014 $ E 3,014 16,4'12 (36,602) -'1 � 21- CESCHIJITES CCUINTY, OREGON LOCAL IMPROVEMENT DISTRICT 2CICIE SERIES SCHEDULE OF R EVEN UES, EXF EN DITUR ES AND CHANCES IN FUND BALAN CE- BUDGET A NC ACTUAL BUDGETARY BASIS FOR -nHE YEAR ENCIECI JUNE 3101, 21011 -193- Original Variarce with E uc geil Fina I Budget Acta, al Fina I Bbc gEit REVENLES Local Special assessments $ 250,000 $ 250,OCI0 $ 57,923 $ (192,077) Investment Eiarnings 10,100 10,100 1E,79-1 8,691 Total revenues 26Q1,100 260,1 CIO 76,714 (183,386) EX PEIN DITL RES Ceb1 seirvicE1 245,000 245,000 83,6101 16'1,.199 Total expenditures 245,000 245,000 83,6101 161,c199 NE11 ahaingei in fund baleinae 15,100 15,100 (6,887) (21,987) Furid balance - Eeiginning of year - - 7,4'18 7,4'18 F urid t alairice - Enc of y6air $ 15,100 $ '15,100 $ 531 $ (14,569) . -193- DESCHUTES COUNTY, OREGON CDD BUILEING'919161 FLLU FAITH & CREDIT, RIEFLNDING SERIES 21004 SCHEDULE CIF REVENUES, EXPENE IT URIEE AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BL DGE7A RY BAS IS ROPo T1HE YEIAR ENDED JUNE 21C, 21CI11 -194- Criginal Variancie with Budget Firal Budget Actual Final Buccleit REVENUES Local Invesirrlent earnings $ 100 $ 100 $ 101 $ 1 Total revenues 100 100 101 1 EXPENDITURES N ate rials and services 1,000 1,000 5001 500 De bt se rvice 1731,3'10 1131,: 'IQ 173,: 'I 0, - Tolal exrEndilures 174,3110 114,.'10 '173, EH CI 500 EmcEss (deficiency; of reivenues over eixpenc itL relS 074,21 CI) ('174,210) 1173,709) 501 Other firiancing scurceis (USES) Transfers in 1731,3110 '171.,310 173,310 - Tletal olh eu financing sources (users) 1131,.110 '1712 ,310 173,310 - Net change in fl. nd balances (900; (900; (399) 501 Fund balance - Beiginning of year '15,900 15,900 16,012 11'e Fund balance- End cfyear $ 15,C100 $ 15,000 $ 15,613 $ 613 -194- DESCHUITES CCUNTY, OREGON FULL FAITH ANC CRECIT, SERIES 21CC2 SC h EC ULE OF REVENUES, EXFIENDI-nURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BUDGETARY BASIS FOR -[HE YEAR ENCEC UNE 3101, 2011 REVENUES L ocial Investment eaiinings Renls T otal reve r ues EXPENEPURES Mate rials and services C e bt service Total expenditures Exoess IJceflciency) of mvenues over exr a ndituiies Ctther fir air cir g sources (uses; Trar silers in Total otherflinancinc sourcies ijuses) Net change in flund bale nae F and ba lainCE - E eiginningt tiff yea r Fund balance - End oft yeiair Original Variance wiihl Euidglel Final Budged Actual Final Budgell $ 2,000 $ 2,000 $ 1,2198 $ iI702; 687,658 687,658 687,65.1 (7) 689,658 689,658 E88,949 iI709' 2,000 2,000 1,000 1,000 1,608,648 1,60a,648 1,E 08,647 1,E 10,648 1,610,648 1,6CI9,E47 1,00'1 (920,990) (9210,990) (9210,698) 21921 908,486 908,486 91 E ,486 71,000 908,486 908,486 915,486 7,000 (121,E04) 11121,504) (5,21121) 7,2921 0,900 ; 0,90063,809 121,909 g 38,396 $ 38,396 g 58,597 $ 20,201 -1 c19- DESC HUIIIES COUNTY, OREGON FULL FAITH AND CREDIT, SERIES 210051 SCF EDLLE OF REVIEW ES, EXPENDITURES AND CHANC ES IN FUND BALANCE - BUDGET AND ACTUAL BUDGETARY EASIS FOR THE YEAR ENDED JUNE 30, 2011 REVENL ESI Local Investment earnings Total revenues EIXPEIN DITURES MEterials and servicers Debi service Total expenditures Excess (1c eficienay; of revenues over exreinditures Other finarici rig scurce!s (L seas) Transfers in Total other finair cling sciurcieis ijuseis, F et changer in furic balancer Furid baleince - Eeiginning of Near Fund bailarice - End of year Original Variancie vuilh ELCCElt Final Budget ACltual Final Budged $ 100 $ 100 $ 83 $ (17) 100 100 83 (17; 2,000 21,000 - 21,000 2151,2120 2151,2120 2151,21210 - 253,2120 2153,2120 2151,220 2!,000 (2153,120) (21E 3,120) (2151,137) "1,983 215'1,21210 21r, 1,212.0 2151,2210 - 215'1,2210 2,r 1,212.0 2151,2210 - (1,900) (1,9C10) 83 1,983 3,300 3,300 3,938 638 $ 1,400 $ 1,400 $ 4,0211 $ 21,6211 -196- DESCHUTES COUNTY, ORIEGON FULU FAI111-1 AND CRECIT, SERIES 2008 SCHEDULE OF REVENUES, EXPENCITURIEE ANC CHANGES IN FUND BALANCE - BUDGET ANC AC1-UAL EUICGET ARIY BASIS FCIR TIHE YEAR EN DED JUNE :'CI, 21CI11 REVENUES Laceil Irivesirrent earnings Rents Intergovernmental Lc cal Total rEverues EXF ENDITURES Naierials anc services Debt service Total eixpenditL res Elxces; ildeficiency) ci revenue's cver eiHpeinditureis Cth eir financing sciurces ijuses) Transfers in Icital cithen financing seurcEis (uses) N et change in fund k alamce FL nd balance; - BE!ginning et year Fund balance - End of year C rigir al Var arae wiff Budget Fir al BucgEit Acdual Final BucCCI $ 100 $ 100 E156 $ 756 487,440 487,440 446,108 (41,332) 25i55,166 2195,166 2155,166 - 7421,706 7421,706 7021,130 (40,576) E 00 600 400 2100 7E 8,799 768,799 768,799 769,399 769,399 769,199 2100 (216,E93) (216,E93) (E 7,®69) (40,376) 2'E,E 93 216,E 93 393,763 367,070 26,E 93 26,E93 393,763 367,070 - 3216,694 3216,694 -197- 2136 213E $ 3216,930 $ 3216,930 C ESCHUTES CO UNITY, OREGON FULL FAITH AN D CREDIT, SERIES 21CIC9 SCHEDULE OF REVEN UES„ EXPENDITURES AND CHANCES IN FUND BALANCE - BUDGET AND ACTUAL BU D C ETARY ETAS IS FOR THE YEAR ENDEE JUNE 30, 2011 REVENUES Local Investment earnings Reni 7oital revenues ENIF EN DITURES Materials Find services Debi service Tectal expencitures Excess IIceficiency) of revenues over expenditures Ciherfinancing sources (uses; Transfers in Total other finaincing sciurces (ILSE s) IN ei change in fund bailancie Fc nd balance - Eegirining cif {ear FL nd balance - End of year Original Vairiarice wish Bucgei Final Budget Actual Final Bucget $ 4,000 $ 4,000 $ 2,008 $ (1,992) 2146,078 2146,0178 3,507 (21421,571) 2150,078 2150,CI78 5,515 (2144,563) 2,100 21,1 co 400 1,70101 2146,0178 2146,0178 2146,C78 - 2148,178 2148,178 2146,478 1,7001 '1,900 1,900 (21401,963) 121421,863) 210101,100 21010,100 100,010101 (1001,-1010) 2100,1001 21001,1 CIO 1001,CIOCI 11100,100) 21021,000 21021,0100 1140,963) (3421,963; 309,000 3019,0100 3'101,078 1,0178 $ 5'11,01010 $ E11,CI00 $ 1E9,'11: $ (341,885; DESCHIUTES COUNTY, OREGON HHSIB,CC FULL FAITH & CREDIT, REFUNDING SERIES 20(5 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BUDG ETARY BASIS FOR THE YEAR ENDED JUNE 310, 2011 Original Variance wilh E L c cleat Final Budgeill Actual Final Budget) REVENUES L ocal Irivestment eair it gs Total revenues EXPE6 DITU RES Materials and services Debt service Total expo n itu res E xce ss (deficiency; of revenues over exrendiiures Cilerfinancirg sources (uses; Transfers in Total other Einar cing sources muses; Net cr ange in fur c bekince Fund balairce - Eeiginning of year Func balance - End of yeiau $ 500 $ 500 $ 165 $ i1335; 500 500 '165 X1335; 1,C100 1,000 500 500 567,855 567,855 5E 7,81,:5 - 568,855 56E,855 5E8,3E5 500 (568,3E5: (568,355; (5Ef,190) 165 567,855 567,855 567,855 - 567,855 567,855 567,855 - (1500) (500) (1335) 165 10,800 10,800 9,464 (1,:136) $ 10,300 $ '10,100 $ 9,129 $ (11,171) _•1cc_ DESCHL IES COUNTY;, CREGCN FILL FAITH & CRECIT 201(1 -SECURE TREATMENT FACILITY SCHEDULE OF REVENUES, EXPENDITURES ANC CHANGES IN FUND BALANCE - BUCGET AN❑ ACTUAL BUDGETARY BAMS FOR Tf E YEAR ENDED JUNE 3ICI, 21011 EXPE I\ E IT URES Mateirieils Bind services Deibl service Total expenditures Exaeiss ildefiaiencN; of revenues over expenc itL res C ther fir air cing sources QL ses) T rair siers in Tectal city eir financing sourceis (users; Nel changes it ft nd balancer F ur d bailaince - Beginnir g of year F ur d k alar ce - End cif yeeir 1,000 Origiral 418 Variarcei with 421,388 Budget Fin ail E s c cleat Actua I Fir a l E ud olel REVENUES 43,388 42,805 58<I Loaail 39,051 Invests eiril earnings $ 1,000 $ 1,000 g '143 $ (857) Reinis 81,445 81,44 63,607 (17,838) Tcteil reivenueis 821,445 821,449 63,750 ('18,695) EXPE I\ E IT URES Mateirieils Bind services Deibl service Total expenditures Exaeiss ildefiaiencN; of revenues over expenc itL res C ther fir air cing sources QL ses) T rair siers in Tectal city eir financing sourceis (users; Nel changes it ft nd balancer F ur d bailaince - Beginnir g of year F ur d k alar ce - End cif yeeir 1,000 1,000 418 582 421,388 421,388 421,387 1 4:1,388 43,388 42,805 58<I 39,051 39,05Ti 210,945 ('18,'112; 39,0E 7 39,057 '110,084 1 '10,084 110,084 1'10,084 13'1,029 91,9721 $ 39,0571 $ 39,0E71 $ 1'1'1,0219 $ 91,9721 -200- DESCHUITES COUNTY; OREGCN FULL FAITH & CREC IT AIL REMODEL C EE T SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-EUIDGET AND ACTLAL BUDGETARY EASIS FOR THE YEAR ENDEC JUNE 2I0, 21C111 C riE in al Variance wittN Budget Flinal Bucceit Actual Final Buccleit REVENUEE-I Local Investrreni earnings I otad revenue s EXP ENDII URES Debt Service Total expencitureS Excess Iceficiency) cif revenues ove r expo ndiiures Other financing source s (uses; Sade of aissets Total other financing sources (uses; Net change in fund balance Fund t adance - Eeginning cif year Fund t alance - 9rid of ye au $ 3,000,000 $ 3,000,00CI $ - $ 3,0100,0010 3,000,000 3,00G,000 3,00,000 (3,0010,0001) (3,000,C'00: - 3,000,0010 3,01010,0001 3,001,0100 - (3,01010,000) 3,000,0001 3,C'001,0010 - X3,000,000' -2CI1- DBSCHIUTES COUNTY, OREGON PUBLIC SAFETY 191918112M GENERAL OBLICATICN BONES CERT SERVICE SCHEDULE OF REVENUE, EXPENCITURES AND CHANGES IN FUN( BALANCE -BUDGET ANC ACTUAL BUDGETARY BAS IIS FOR TI- E YEAR ENDED JUNE 210, 21CI11 OrIC it al Varian cic wiith Budget Fir al Buccat .4clual Fir al BLCCEt REVENUES Local Ta)eis - Fropeirly Investrrenl earnings 'Total revenues EXRENDITURES Debt servic e Total expenditure: Net & ange in fund balar ce FL nc balance - Eeginr it g of year F L nd bE lanc a- E r d cif yeiar $ 21,209,2136 $ 21,2109,2136 $ 21,321,113 $ 111,9371 8,000 8,000 E,699 (1,301) 21,2171,2136 21,21'171,2136 21,321,8712 110,636 21,2E 71,2136 21,21671,2136 21,21611,23E 1 21,2E71,2136 21,21671,2136 21,21611,23E 1 (50,000; (50,000) E 0,E 37 110,E 37 20C,000 21OO,000 3E 0,0211 160,0211 $ 15C,000 $ 15C,OOC1 $ 4210,E 58 $ 2110,E58 -21Cl2- -203- DESCHIJTES COUNTY, CRECON PERS, SERIES 2002 and 21CC4 DEBT SERVICE SCHEME CF REVENUES, EXPENCITURES AND CHANGES IN FIND BALANCE - BUDGET AND ACTUAL BUDGETARY BASIS FOR THE YEAR ENDED L N E 3C1, 21011 Criginal Variance with Budget Final Budget Actual Final BLcget REVENUES Lc cal Invesirrient earnings $ 5,C 00 $ 5,000 $ 1,219 (3,781) Charges for sEirvices 908,952 908,952 880,4321 (28,5210) Total revenues 913,952 913,9521 88'1,651 (321,301) EXF E NDITURES Debt sEirviaei 913,952 1,523,952 1,503,7321 20,2210 Total 913,952 1,523,952 1,503,7321 20,2210 EXCE19S (deficiiEricyl) of re�enUEia oyer E} pE nc itures - (610,C 00) (6221,081) ('121,081) Ctl er financinc sources (uses) Appiopriaiicn transfer - 610,000 - (610,000) Transfers it - - 6'10,000 610,000 Ictal otheriinancing sources (USES) - 610,000 610,000 - Net changE in fund balances - - ('121,081; (12,081; Fund belanae - Beginning of year 1210,000 1210,000 119,94: 155; Fund belance - End cif year $ 1210,000 $ 1210,000 $ 107,864 $ (12,136' -203- DESCHUTES MINTY, OREGON BEND LIBRARY CSD DEBT SERVICE SCHECULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND EALANCE - EUDGETAND ACTUAL BUCGETARY BASIS FOR THE YEAR ENDED JUNE 2CI, 21CI11 Criginial Varian cci with Budget Flinal Budget Actual Firal Budgeit REVENUES Llocal 1 axes - F ropeiriy Investmeni earnings T ote I rever ues EXPEh DITU RES Debi service Total expenditures: Net changes it func balance Fund kalance - Beigir ning of year Fund kalance- End of year $ 799,023 $ 799,023 $ 844,E 91 $ 45,568 - 1,208 1,208 799,023 799,023 845,799 46,77E 800,823 800,823 800,822 800,823 800,823 800,822 (1,800; (11,800; 44,977 46,777 60,000 60,000 - 37,689 77,689 $ 58,24CI $ 58,200 9 '182,666 $ '1214,46E -2104- DESCHUTES CaUNTY, OREGON REDMCNC LIBRARY CSD DEBT SERVICE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BL DGETARY BASIS FOR THE YEAR ENDED JL NE 3C1, 21Ci1'I C nigina I Varian cei with Budgleil RinaI Budget Actual Fir aI BLdget REVIE NL ES Local Taxes - Property Investment earning: Total revenues EAPEN DITL RES Debt service Totail expenditures N ei ahainge in fund balance F ur d I: alaince - E eginning of year Fund balamce - E nc of ye as $ '182,200 $ '182,200 $ '193,445 $ 1'1,245 1,800 1,800 790 ('1,0'10) 184,000 '184,000 194,235 10,235 '185,000 185,000 '185,000 - '185,000 185,000 '185,000 - ('1,000) ('1,000) 9,235 10,2135 1 C'000 1 C,OC 0 30,488 210,488 $ 9,CIOCI 9,000 g 2 9,72 3 $ 30,7123 -21019- DESCHUTES COUNTY;, OREGON SUNIRIVIER LIBRARY CSC CEET SERVICE SCHECULE OF REVENUES„ ENPENDITUIRES ANIC CHANGES IN FUNC EALANCE - EUICGET AND ACTUAL E UD GETARY BASIS FOR THE YEAR ENDED JUNE 20, 2011 Oric inal Varianc ei vu ith Budge) Final Budeeill Actual Final Budgle:i REVENUES Local Iaixes - Pioperty Investment eai nir ga Tonal revenues EX F EN DITU RES Debi service Tctail expenditures Neil change in fund beilance Fund balairice - ElEgirning of year Fund bailaricE - End of ye air $ 90,688 $ 90,E 88 $ E5,080 9 4,392 1,000 1,00a 340 (E60, 91,688 91,688 55,420 21,732 91,688 91,E88 51,687 1 91,688 91,EE18 51,EK 1 - - 3,733 3,733 E1,000 8,000 14,579 E,579 $ 8,000 $ 8,000 1 E1,312 1 D,312 -210& DESCHUTES COUNTY„ OREGON NONMAJOR CAPITAL PROJECT FUNCS COMBINING BALANCE SHEET ,UNE 310, 21C11 -2107- Tatal Local Jamis cin Nonmajor Impiouemenil Jail Acquisition Campus Capital District Re model and Remodel Impi eiveme nt F niojlects FL nds A, 1: ETS Cash and cast eqL ivalenis $ 79,38.1 $ 293,602 $ 262,077 $ 362,238 1 997,498 Investmerilsi, plus acianLed interesi 95,26E 352,356 314,522 434,967 1,197,111 Talal asseVsi I 174,Ez7 $ 645,958 $ 57E,599 $ 797,205 1 2,194,609 LIABILI-PIES AN El RL I` D BALANCE El Liabilities: Aacounfls playable g - 1 126,859 91 $ 1 126,859 Due to otr er 11L nc s - 3,742,673 3,742,973 Totalliabiliiies - cl,8E9,532 - 3,869,532 FL nd t glances: Festrictec - - 454,238 797,4C5 1,251,E43 Comwitted - - 122,36.1 - 122,36.1 Assigned 174,647 - - - 174,647 Lnaasigned - (3,223,574) - - (3,223,574) Total knd balance 174,647 (3,223,574) 576,599 797,405 (1,674,923) Total liabilities and fund balances $ 174,647 $ E45,958 $ 576,599 $ 797,409 $ 2,194,E09 -2107- DESC H UTES COUNTY, OREGON NON MAJOR CAPITAL PROJECTS FUN DS CON BININGI SCHEDULE OF REVIEW ES, EXPENDITURIES, AND CHANGES IN FUND BALANCES FOR TF E YEAR ENDED JUNE :C, 2011 -208- I of al Local Jamison Secure 91' KC n -Major Impnovemerl Jail Acquisilicn 09FI Tneelmenl Euilding Can pus Capilal Distric Remodel and Rema del Euilding Facility Consl ruction Improvement Flrcje cls Funds REIN EP L E9 Local Investment eamings d 1,33( $ '1.,139 $ 3,925 $ 1,08E $ 2,! 01 $ 3,341 $ 188 $ 20,424 C haiges dor services - - - 440,00( - - - 440,000 Intergovei nmer tal Federal '142,1180 1441,7180 Total revenues '1,330 1,439 3,92! 4471,088 2,.' 01 '146,12171 188 603,204 El PEhD11URE 111 C apital outlay 5,640 24,752 5,621 408,42'1 1,059,1130 761!91 2,48.',255 Total expenditures 5,640 244,312 5,621 4118,421 '1,059,;130 761"91 2,489,255 E)ae!a (deifciency) alievenues over expendilu es (4,310) (242,9'13) (1,696) 38,6671 ('1.0571,223) (6'15,364) 7188 ('1,882,051) Ol H E R F IP AP C ING 9CIL RCE S (WIE S) lnan!fer! it fiomotherlunds '1621,000 - 196,511 958,6171 Tianslerauttoelhei funds (;5,483) - (1,38'1,0101 ('1'10,084) (183,163) ('1,7110,400; loans lolal olf ei financing sources (uses) . (75,483) '162,000 (1,3811,0710) ('110,0&l) (183,163) 196,611 (7151,783) Exaaes (deficiency; c I revenue and other finam indl s ow ces over (u r dei. ) expendilwes e r d othe r linanaing uses (( 9,193, (80,913) (1,696) ('1,312,403) (1,167,301) (799,121) 191,405 (2,633,834) Fund k alanae - Beginning of year 211,1,440 (3,142,661)'.78,295 1,342,403 1,161,301 199,127 958,9'1'! Fund k alanae - End of )leas $ 11,1,6471 $ (3,223,514) $ ! 76,599 $ $ 9 $ 791,405 $ ('1,674,923) -208- DESCHUTES CCUNTY, OREGON LOCAL IMPROVEMENT DISTRICT SCHEDULE OF REVENUES, EXPENCITUREE AND CHANCES IN FL ND EALANCE - BUDGET AND ACIIUAL E UDGETARY BASIS FOR THE YEAR ENC EC JUNE 310, 2011 REVENUES Local Splecial assessments Investment Earnir g: Tonal revenues EXPE NC ITL R ES Materials and seruiices Capital outlay Total Operaiing contingercy Total expEnditures Excess (c eficier cy) of revenuE s ovE r expE nditures C ther financir g scurce:i (USES; Iransfers in Transfers out Total other firarcing souraes (uses) Nei change in fund balanae Fund balance - Eegir ning cf year Fund balancE - Enc of yE ar Original V ariancei w ith Euccleit Flinal Budget ActLall Final Budgell $ 42,2100 $ 42,2100 $ - $ (42,2100; 10,800 10,800 1,330 (91470) 53,000 53,000 1,330 (51,670; 15,000 15,000 5,640 9,3610 100 '100 - '100 15,100 15,100 5,6140 9,4610 21211,4616 21211,466 - 2211,466 2136,561E 2136,566 5,6140 230,92161 ('I 83,5E:6; ('183,566; (4,310; '179,21561 100 100 - 1100; (361,483) (3,1,483) (35,483) - (35,383) (361,383) (35,483; 1100; (2118,949) (2118,949) (39,793; '179,1,r16 2118,949 2118,949 2114,440 (4,509; 174,647 $ 174,647 6 DEIECHIUITES COUNTY, OREGON JAIIJ REMODEL SCHECLILE OF REVENLES, EXRENCITUIRES AND CHANCES IN FUND BAIJANCE - EUDGET AND ACTUAIJ EUDGETARY BASIS FOR"THE YEAR ENCEC UNE 30, 201' Cflc inaI Variarcie with Budged PinaI Budget Actual Fir aI Buc get REVENUES Local Investment earnings $ - $ - $ 1,439 $ 1,439 Total reiveinues - - 1,439 1,439 EXPENDITURES Naterials anc services - 100,000 79,947 20,053 Capital outlay - 900,000 1E4,405 735,595 Total expendihrefs - 1,001C,000 2144,3521 755,648 Excess (deficiency{; of reiveint eis oveireixpendiiures - (1,00c,000) (13421,913) 7E 7,087 Other financing 9C rces Muses; TranSfErs in - 1C'CI,000 1E2,000 E21,000 Loans - 9C'0,000 - (1900,000) Total cther financir g SCLrces (luses) - •I,oco,000 1E2,000 (1838,000) Net changes in Lund balance - (80,913) (80,913) Fund balance- Beiginning of gear - (3,142,E61) (3,1421,E61) Fund balance - End cf year $ $ - $ (3,21213,574' $ (3,2213,574) -21 CI- DESCHUTES CCUNTY;, OREGON AMIS ON ACQUIS ITION &I REMODE L SCHEE ULE OF REVENUES. EXPENDITURES ANC CF-ANGES IN FUN BALANCE - BUE GET AN ACTUAL E UE GETIAR Y BAS IS FCR THE YEAR ENDED, UNE 1101, 210111 Ictal expenditt res Excess (deficiency; of revenues C eir eixpEinditL refs Clheirfir arcing scurces (users) Trainsilers out I etal ctheir financing sc urcEis (uses Net changes in fL nd balances Fund beileince - BEiginnir g of year Fund balance - End cfyear 591,00 591,900 5,E211 586,2179 (1579,900) (579,9C0' iIl,HE) 578,2104 ('100) ('1 C 0) - 100 (100;('1 C 0; 11OC 11580,000; (580,000; (I1,E9E; 78,304 580,000 580,000 57E,2195 (1,705; $ - $ - $ 57E,599 $ 57E,599 -2111- Clrigirad Variance witch Budgets Fir al Buccleitl Ac1'ual Firal Euccet REVENUES Local Inueistmerl earnings $ 121,000 $ 121,000 $ 3,9215 $ (8,07t) Ioteil revEinues 12',000 '121,000 3,9215 i18,07f) EXPEh DITURES Materials anc services '1,753 41,753 5,E 211 36,1321 Capital outlay 100 'ICO - 00 Total 1,853 41,853 5,E 21 36,2132 Cperatirg coniingancy 590,047 550,047 - 550,047 Ictal expenditt res Excess (deficiency; of revenues C eir eixpEinditL refs Clheirfir arcing scurces (users) Trainsilers out I etal ctheir financing sc urcEis (uses Net changes in fL nd balances Fund beileince - BEiginnir g of year Fund balance - End cfyear 591,00 591,900 5,E211 586,2179 (1579,900) (579,9C0' iIl,HE) 578,2104 ('100) ('1 C 0) - 100 (100;('1 C 0; 11OC 11580,000; (580,000; (I1,E9E; 78,304 580,000 580,000 57E,2195 (1,705; $ - $ - $ 57E,599 $ 57E,599 -2111- DESCHUTES COUNTY, OREGON OSP BUILIDING CONSTRUCTION SCHEDULE OF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCE- BUDGET AND ACTUAL BUDGETARY EASIS FOR THE YEAR ENDEDI JUNE 30, 20 1'1 Original V'ariancie vuitlh Br,icglet Final Budget) Ackal Finail Budget) RE VIE NL ES lJoical Ir vestment eiarr it gs Crarge,s fbir servicers Total reevenues EAF EN DITL RES Nlaieirials air serviceEi Capital ouilaiy Toiail eixpeinditureis E xcess (c eficiency; edl reveinues over eixpeirditures Ciherfinancirg sources iluseis; Appropriation tram fler Transflers cul I ctal cii her finanaing seat, roes (juses) N est & angei it flur d bailaricei Func balance - Eeiginning Of yeiair F L nc balances - End c1l year $ - $ 10,000 $ 7,088 $ (2,912) - - 440,000 440,000 - 1[1,000 447,088 437,Oa8 5,375 50,375 27,730 22,645 '1219,053 500,000 380,691 119,309 '134,428 550,375 408,4211 141,954 (134,428) 11540,375) 38,667 579,042 - 580,138 (1580,138) (4 CI 1, 14 6) ('1,381,C173) ('1,381,C17CI) 3 (1401,146) (IEIC10,935) ('1,381,070; (I580,'13E) 11535,574) (1,341,310) ('1,342,403; 11,093) 535,574 1,341,310 1,342,403 1,093 -21121- DESCHUTES COUNTY;, OREGON SECURE TREATMENT FACILITY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - EUDGETAND ACTUAL EUDGETARY BASIS FOR THE YEAR ENDED JUNE 130, 21C11 C ric inad Vairianc ei with Budged Fir ail Buidceit Actual Final Buidgeil REVENL ESI Local Investmeni eamings $ 2',000 $ '121,000 $ 21,,07 $ (9,493) Total re%eriues 2,000 121,000 21,07 119,493; BXPE N C ITURES Materials and services Carlital CIL t'lay Total expencitures Excess (Ideficiency) of revenues o%ei expenditures Other financir g sac roes (users; Transfers cull Tolal otherfinancing scurees muses; h et cihanc e in fund balance Fur d balar ce - 0eiginning of year F and balance - Elnc Cif ye ar 4 21,E 01 52, E 01 521,334 467 959,19 1,0C 9,199 1,007,: 96 1,803 1, OC 21,000 1,0612, 000 1,0,1:9,730 2,2170 (1,000,000; (1,C50,000' (1,057,21213; (7,2123; ('116,6105) (1.10,084) E,521 ('116,E05: 11110,084; E,521 (1,000,000) 111,16E,E05; (1,1E7,307: (17021) 1,000,000 1,16E,605 1,'167,307 $ - - 1 $ - $ -2113- DESCHUTES CCUINTY, OREGON DESCHUTES COUNTY 9111 BUILDING CGNSTRUCTION SCHEDULE CIF REVEN UES, EXPEN C ITURES AND CHANGES IN FUND BALANCE - SL DGET AN D ACTUAL BUDGETARY BASIS ROR 71HE YEAR ENCEC UNE 3C, 21C11 Original Variances with Eucge4l' Fir ail Elr dceitl ACir ual Final Ecdceifl REVENUES Lc cal InvEEtment earnings I me iigcve rnme ntail Rederal Tclail iievenues E XPENDITUREIS V aterialE and services CEipiial outlay Total expenditures Excess (deficie nary; ci revenueE over expendii ure s Otren financing sources f uses) Transfers out 7 ctal otl- e r financing source s (use s) Net change in fund k adarice Fund be1anaie - Beginning of year Fund balance - End of yeiar $ - $ 10,000 $ 3,347 g (E,683) - 440,000 142,780 (21E7,2210: - 410,000 14E,127 (2E 3,873; 1,47 5 1 r,10,47 5 129,411 21,0214 '164,525 6E 0,000 6321,040 27,9E CI 170,000 8'10,475 7E'1,491 48,984 ('170,000) (400,475) 1615,364) 121' 4,E 89) - (397,88r,) (183,763) 21,14,'l 212i - (397,889) (183,7E3) 2'14,'12121 (170,000) (798,3614) ( i 99,127) (767) 170,000 798,360 799,'27 767 -2114- ❑ESCHUTES COUNTY, OREGON CAMPUSIMPROVEMENT SCHEDULE OF REVENUES, EXPENCITURES AND CHANCES IN FUND BALANCE - BUCGET AND ACTUAL BL DGETARY BASIS FOR THE YEAR ENC EC JUNE 30, 2011 Original Variarce vuith Bu c g e1 Final Budget Actual Final Budget REVENUES Local Inveisllrr Ent earnings $ - $ - $ 788 $ 788 Tcial revenues - - 7RR 7AR EXPENDITURES Capital outlay Total exr eindil ures Excess (deificie ncy; of reiveinueis over ExFeinditureis Other fir a ncing sc uices i uses) Transfers in _ Nota I other financir g sources (users) Net change in fund balarlCEI Fund be la ncei - Beginning of year F and b212 ncei - E rid of yea r $ -215- 788 788 79E,6'17 796,E 17 79E,6'17 796,E 17 797,405 797,405 $ - $ 797,40E $ 797,405 Th is pages intlenllianally leftl War k. FIDUCIARY FUN DS STATEMENT OF CHANGES IN ASSETS AND LIABIIJITIES -AGENCY FUNDS This pages intlentliionally leftl blanW. DESCHUITES COUNTY, OREGON FIDUC IARY FL NDS STATEN ENT OF CHANGES IN ASSETS AND LIABILITIES -AGENCY FUND -DETAIL ACTIVITY RC R THE YEAR ENDED JUNE 310, 2011 Amounts Wild for 01 hers Assets Czsh, ca:h equNalenis and it vestmenl: , at market; � IL s acct c ec inteireisi Accounts iecEIWable Liabilities Accounts payadlei Due to other eintitieie GCIVEIrnn" er to I Othei: Bailancei Balance July) 1, 20, 0 Ac c bions Dec L cticros unei 30, 2011 $ '10,832,053 $ 275,094,2E9 $ 274,6E 5,724 $ 11,270,598 2144,E94 20,7E 21 139,602 125,744 $ '11,07E,647 $ 275,11E,0211 $ 274,795,32'6 11,396,3421 $ '16E,054 $ 6,770,011 $ E,915,434 20,E 31 1,047,899 2168,166,2144 2167,754,980 1,459,163 9,8621,694 178,766 124,912 9,9'16,548 $ 11,C7E,647 $ 27E,1'IE,0211 g 2174,795,3216 $ 11,396,3421 -219- This page intlentianally lefil blank. COMBINING PROPRIETARY FUNCS This page intentionally left blank. AE E E TE Cumienl as s ate: Cash and ca: h e quivalents Imiestmenls, plus accrued inte nest Accounts receivable Due t iom c the n Ilunds 1 otal cunient assets Non-cumienl assals: Capital as s els: C apilal ass els nol being depneciated: Land Clapilal assels nel of accumulated de poeciation: Land impnovamenls Buildings and impnavemenls, net Equipn ant Vehicles Tolal capital ats s ets De lemied financing costs Tal al nc ncu ne nl es s e is Talal ease Is LIA8I1-IIIE,1 Cunienl liabilities: Accounts payable Interest peyable Clutnent portian of bonds and notes payable Total cunienl liabilities Nan-cunnenl Heibililles: (Ion pensaled leave I• el ORES Obligal ion Bonds and nates payable (rel of umamor ized psemiun i and ciscoumts) Aca rued clas une A postclosuae Less cumient portion of non-current liabilities Total ran-cumient liabilities 1 alal liabilil les P 9T AE E ETE Inves led in capil ail assets, net al nelated de bt L nuestuir ted Total net as s els DESCHUTES COUNTY, OREGON SUB -F UNDE OF SOLID WAS -f E ENTERPRISE COMEIINING SCHEDLLE OF NET ASSETS UNE 30, 21C 11 1,71EI-1,717 1,761,217 1,11,839,831 - - sclic Waste 9clic Waste - '19,839,831 9, lidWasle Ilancfill Lamc1111 Capital Equipment Envitonnenlal Ogeraticns O)lasure Roe, closure Rsojecls Reserve Renecialian Tctal $ ECI'I,E1971 $ 595,99'1 $ 9(,9,5 $ U7,713-1 $ &1,(03 $ 3,,'186 $ 21,1711,133 71421,868 7115,159 EI(,639 633,339 4(9,;143 41,C271 2,6(,,371'1 63,, 83 29,E98,4.I2 46.1,403 31,5,5,4,1IC ;1,9715, C.19 111,1,110 1,'161,(1710 79(1,21�6 715,213 38,9(19,4'18 41, 9715, C.19 1,SO,(28 :1,286,279 'I'l1,'IEIC 1,1EI1,CX 7150,2',1; 715,313 9,21(,996 1,71EI-1,717 1,761,217 1,11,839,831 - - - - '19,839,831 .1,7187,016 2,783,C JE 55,274 59,47, 29,432,799 29,47,,799 XXREL13 225,E23 29,E98,4.I2 29,698,4X, 31,5,5,4,1IC 5,28,11,21719 111,1,110 1,'161,(1710 79(1,21�6 715,213 38,9(19,4'18 2412,177 351,3X1 133,690 - 7CrA,'149 X2,4710 - - 42,47(1 597,6.19 - - - 597,829 BE12,4716 351,3212 133,8E0 1,347,448 '146,E(17 - - - - - 146,0071 2CI8,558 - 308,556 1' ,X47,3,112 - 12,347.392 %C27,4-1 4,93L,9E71 1'11,•16(1 10,Cr/3,558 (997.8219) - - - - - (5971,829) ,agaz1E7 4,934,987 111,1act 22,CO8.184 '17,89d,E'3 5,28E,279 '111,16(1 133,(190 .131,1.1533121 '17,22,11,4( 7 - 17,3.15,1 a7 (3,59i,80(l) 1,CCI7,z2CI 75CL.14E 79,2'1£ (1,71-1.712'1) $ '13,63(1,8[71 $ $ $ 1,CC17,�N $ 7150,,4E $ 79,2113 $ 15,483,El86 -21213- DESCHUTES COUNTY;, CREGCN SUB -FUNDS OF FAIR & EXFC CENTER EN"fIERFRISE CCMBININ G SCHEDULE OF N ET ASSETS ,LNE310,2C11 ASSET£ Clurrerd asses: Clash arlc test equivalens Invesimerlts, plus acamuec irdemes'l ACC(IL rlis receivat le Taxes receivable Prepaid expenses Tatal aurrerll assels Non -CL invent ass at,,: ClaFital asse s: Clarilal assets not tairl9 depreciatec: Lan( Clagilal assets net oilaaaumclalec cepracia'Iiari: Lanc improvements BL ik ing anc iml mavemerils EC u irlment and v at isles Tlatal carilal assels Other - c eferrac finar air g casts Tal al assets LIABILITIES Cunieril liat ilities: ACaal rats payat le Uneamnec revenues Iriteiiesi pay at le Currerd F artion all pari -cu rent liabilities Total cc miens lint ilities t` ari-ourrerI liabilities Comi erlsated leave IN et OPEB at ligaiian Banc s anc nates payat le (net of unamortized premiums and cisaounls) Less ounierit Fartian of non-curmeril liabililies Total ricin-cumreni liabilities Total liabililies NET ASSETIS Irvesled In capital assels, nal all iielaled c ebi Restriatec for debt service L rimes Matec T of a I r et assets '139,E 34 18,-/ Z 1 '129,1 as 1,306,-145 - ('1'18,EI'IEI) (18,711) 1,456,7 89 1,822,847 197,599 158,371 9 129, •1 as 14,203,154 '15,509,899 (1,943,63'1) (2,080,98E) •I: 9A F 9 q •1q 71R :Qa '14,213,397 '16,273,639 71,877,136 310,7�El (1'14,2(13,154) 7,9E 4,72E '1,191,785 1,191,785 (342,437) 32,497 640,549 333,564 $ X1,534,698 91 34,4571 951,391 91 (13,(11'1,369) $ 9,5(19,077 -21214- Alrnual Fair 81Exrlo Fairgrourics Fair 81 Expo County Certler G.C. Elands Center Fair Reserve Debt Service Total y 59,993 $ 3C1,98a $ 291,1 1 1 1EI3,76'1 $ EE17,875 11,999 C1,780 349,4(14 719,335 6E[1,511 El 25,83'1 - - 75,83'1 - - 183,902 1E13,902 - 16,292 - 157,292 197,823 737,052 640,54E 585,998 1,(11E1,418 133,685 - - 137,685 6,138,463 - 5(1,035 - 6,•178,498 '16,E19E,736 - 1CIEI,69E - 16,EaE,434 333,998 - 154,013 - 378,011 23,183,8E 2 - :11 C1,746 � 8,494,628 19,640 - - 656,(130 67'1,670 23,3'.1,345 232,052 991,291 1,242,(12EI 25,782,716 37,439 '14,382 - 5,1'-131 •198,i 39 '164,9 i 2 - 36'1,3(14 '13,091 - - 50je 3 63,334 1'18,81a '18,741 - 1,943,631 3,080,9EE 369,EI-1E 197,595 - 1,993,E74 3,557,3 i '139,E 34 18,-/ Z 1 '129,1 as 1,306,-145 - ('1'18,EI'IEI) (18,711) 1,456,7 89 1,822,847 197,599 158,371 9 129, •1 as 14,203,154 '15,509,899 (1,943,63'1) (2,080,98E) •I: 9A F 9 q •1q 71R :Qa '14,213,397 '16,273,639 71,877,136 310,7�El (1'14,2(13,154) 7,9E 4,72E '1,191,785 1,191,785 (342,437) 32,497 640,549 333,564 $ X1,534,698 91 34,4571 951,391 91 (13,(11'1,369) $ 9,5(19,077 -21214- D ESCH UTES COUNTY, OREGON SUE -FUNDS OF SOLID WASTE ENTER Fa RISE COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FCR THE YEAR ENDEC JUNE 310, 20'1'1 -225- Salic Waste Solic "Este Solid Waslle Larcfll Larcfill Capillal Equipmerl Brivirarrnenllal Clpeeafars ClasUie Ra! l-ClOsc(e Puojects Rescrve Remedialion Total OF E RAI ING REVE � UES Clargesfar sem laas 41 6,4171,8E5 41 4. 11 19(1,5(0 41 $ $ EI,EI'I;1,395 N i; aE Ilaneaus 571,( E2 57,C 9: Tal al aplei aling nevenues 6,4919,E E 7 195,5 0 ( EI,EI6(I ,4 8 i CIPEIF P TING EXF ENSES F ansannel 1,(172,(66 - 1,E17'<,CGEI Naleniali andseniaes 2,EI55,E77 '15,45( 'IC,7(E 7,EIK,C4� Landfill ciosu(edplastalcaune aaieaasts 7'10,:1'19 7'IC,519 Dagrecialicn 1,730„ 100 1,73a,30C1 1alalcRerkrtingexplenses EI,iEE,762 15,45E 10,7CE 6,794,92E CReralingiraame�jlass; (79[,775) 18a,a4: (1a,7( G) ('129,447) CNCPERPW Cl REVENUES QEXPENSE S; Gran t 3,740 - 3,240 Imastmartearn irgs 9,1'1( 36,607 3,74EI 8,964 5,120 510 E14,122 Bard issuanas aosls 1'12,334) - - 112,334) Inieuesl a)Remsa (E'lf,78E; - 151E,288) Inlrafundbarsllanoil asseis 7,E43,31EI - (2,513,316 Gain Ilcss; or equiRmanl cisRosilior (27,1'1(1) (77,'I1a) Total noroRaraling nevenues explereas) ,,ax,E3E 36,6E7 3,746 (2,534,3:2) 5,120 5'la (48E,37a) Irocmailloss)bafcretiarsllers 1,704,16 36,6E7 3,7 6 12,354,31CI 15,:89; :110 (1614,8121 Ti ar sllens in 12,3C 0,0(0; 2,'IC O,OCIO Ti anslEnis c ul (291,74() (12E '1,7� a1 EquilyTransfer (7,2EE,587) (36,(67) 2,296,254 Ohar ga in ret assels 11241,'163) - (5�,:11a; 15,5E9; ('10 1906,5(2; Tctalne.aESEds- beginnirg 14,477,97(1 'l,(E1,i3a 75E,E35 7"7 03 '16,3E0,238 Tclalralassats- ercing $ 13,68(1,8(17 41 4 41 1,027,420 $ 750,74EI 41 7.`,7'13 41 1E3,EIE6 -225- DESCHUTES CCUNTY, OREGCN SUBI-FUND OF FAIR & EXPC C ENTE R ENTERPRISE COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FIC R1 THE YEAR ENDED , L N E 3101, 2011 F air & Expo Fairc rouric s Fain & Expo Anrn al Center G.CI. Bonds CPEFATING RaBNUESI Charge: feu services N is aellariecc s Total operating remenLes CPBIFAIING EAPBINSIESI Pers arinel Nalerials aric services Deprecial ian Total operating experises Operating income illass; NONOPEIRATING RE\�ENUEIS (EMPEINSES) Grants F uaFlerty taxes Inveslmenl earninc s 9aric ISE L arae assts Interest expense Total rianaFlenating revenues (exFlerises , rial Inaame illass; before transfers Tranallers in Tranallers out Chane a in net as! Ells Molal net assErl;r - t Erc inning Tollal net assets - enc Ing C enter C aunty Fair $ 1,CI49,903 $ 942,360 $ Debt Service Total Fair & Expo Center F unds $ 1,993,262 c1a9,O a '138,331 - 1,047,421 583,993 672,32(1 - 1,2E3,3i3 7E4,2ic1 - - 7E4,3 -i9 2,244,331 811M E 1 - - 21,0E4,9i fl (1,'194,43E) 131,1(19 (1,062,116) 36,0111 - 36,CI131 - - 3,505,893 3,505,893 E96 39a 3,1c14 3,272 7,EE3 (983) - (131,206) (1132,189) (57,CICI(I) - (575,333) (632,333) (57,387) 3E1,421 3,194 '1,8(12,686 '1,785,014 (1,251,7'12) 16EI, '13a 3,194 1,802,686 722,298 468,792 98,000 350,CICICI 8-11,792 - (1EIE1,000) (48,(ICIC1) (214,000) (782,920, EE,130 305,'194 'I,EICI3,686 '1,3EIC1,090 22,317,618 (3(1,673) 646,[191 ('14,E114,055) 8,138,987 gl 2'1,EI34,698 $ 34,457 $ 9EI1,2911 1'13,(111,369' $ 9,9(19,077 -226- DESCHUTES COUNTY, OREGON SUB•FLNOS OF SOLID WASTE ENTERPRISE CCMBINING SICHEDIJUE CF CASH FUOWS FOR THE YEAR ENDED JUNE 30, 21CI11 NON GASI- INVESTING ACTH II IES: Change in fain value cif invot trr ants $ 247 (400) $ (1,12C) $ (917; $ 14 $ .I $ (-,574) -2I2171- :Icric Wasta Sclld Wasta Salic 10 Lar dfill Vandfdl Capital EqufFlmtin t 9nviranmenlal OFIeralrars Cllcist.re Past-Cllaacre Rra•ecis Feserye Foff ec!at !on Intal CIASI- FLOVtSFROM CPERA111,GACIIIVITIES ReceiFlts twin customers $ 8,482,828 $ $ 99,5CC $ $ $ 0,678,328 Payments to employees ( ,026,788) (1,62EI,788) Raymentstc suFppliens (2,821016) ( 9,4,18) ( C,7C9) (2,69312ffA) D at aash provided (us ad) by oFlenating E ctivities 2,228,97(1 180.0411 (' a,1C9) 2,398,3C13 GASH FIL01� S FROM D C D (IPIRITAL FID ANCING ACTIVITIES Gilants 3,24C - - 3,24(1 Interfurld loan made (52,2.1 a) (92,21(1) Interfurid loan repayments .100.(Ioa 20CI,aaa IntenundcashtaansfessWout (291.74(1) (.1.3C(,a00) 2,900,(IC(I (291,740 Dalcash piiwidedbynoncaplialfinancingaativities (288,500 1,7,19a (2,3(01100) 2,30C,(IC(I _ (14(1,7 C0 CIPISH F LOW S FROM aAPITPIL AD a RE LAI ED F ID ANCING FICITIVITIE S Plagt-isition and cc nstsuction oil capital assets 1,1218,5715) (•I,C36,9' 3) (3,EICICI,191) (4,783,879) RrincipeI paid on capital debt (145,98EI) ('45,98(l) In enol paid on capital debt (522,(179) (EI2z,aA9) Nei cash provided (usedl by capital and related financingactivities (1,(196,,1140 (1,a3e,913) (3.0ou91) (9,733,940 CIPISH FLOWS FROM INbE:ff IN G FIOTIVITIES Sale - qunchase) of Investments (<45„178) 990,'I,C 1,329,823 879,(99 .18,,a1 ''0,21.1 2,14a,31.1 Interest 7,79, 18,9119 18,290 19,23.1 7,338 726 72,3'12 Net cash prcvided (used) by investing activities 37,E180 9E19,089 1,34,,'1, 9 098,326 :5,139 ,1,9J7 2,2.12,628 Nei increase (decrease) in coo h and cash equivale ds 08,249 (319,654) (995,881) (z22,z23) .19,C 3C .1,9J7 (1,.163,729) Balances -beginning oilyeat .I'5"al 919,Ek9 1.006,40EI 950,194 319,97: 31,2219 3,'34,858 Balances - atndcifyean $ E12•I,097 $ 995,99'1 $ 9a,92,1 $ 9117,13.1 $ 3�1,a03 $ 34,186 $ 2,17.1,'33 Recancilie tian al operating iricc me (lass) to na cash pilavided (us ed) by operating ac ivilles: C pera ing inccn a (lass) $ (,098,179) $ $ $ BCI,a42 $ (10,709) $ - $ (129,142) Adjuslrmerds I neconcile opens Ing inaorrnas (loss) o net cash provided (us ed) by openaling activities: DE Fireciation expense 1,130,30(l 1,13a,30a Che nige in assets and liabilities Receivables, no '13,x'19 13,09 Accoun s and tithed payables 184,Cf28 1114,(128 Net cE sh paovided (used) by ope hating activities $ 2,228,91C $ $ $ •I 80,ae 2 $ ('I (1,1( 9) $ $ 2,398,303 NON GASI- INVESTING ACTH II IES: Change in fain value cif invot trr ants $ 247 (400) $ (1,12C) $ (917; $ 14 $ .I $ (-,574) -2I2171- DESCHUTES COUNTY, OREGON SI,B-FI.NCS OF FAIR &I EXPC CENTER ENTERPRISE COMBINING SCHEDULE CF CASH FLOWS FORI THE YEARI ENDED JUNE 301, 2011 CASH FLOWS RRCIN CIF RA -m CI ACTIVITIIES Reae tpts fi am ausdarr a ns Payments to errplayee a Payments to sur pliers F e i aasll provic e e jusec ; tl y opera lin 5 aativ iliev CASH FIICIWSRFCIM INCINCAPITAL RINANCINGIACTIVITIES Propert) tapes Gleantls Su t fu rids loans Sutfunds transfers ir i1i1oui; Imiedu rid transims in W cash pravicEc ty narcapital firanoing aotNities CASH Fl. awS RRCIM CAPITAL AND RELATED FINANCING ACTIVI-MUS F nircipEl raid an capital cebi Inteuevd pEic on capital tett Net cesl- piaviced (ueac) ty capital anc relElec fmariatn c E attvitie s CASH RLOIWS FRCIM IDVESTIt G ACTIVITIES Sale ilpunatase; ofimaslmeriEi IrteneEit Net (asl- r um icec jL siec) ty im ester g activ itle s Net inarEse (cecneaSel; in cEsh anc cosh eclukaleniti E Elanaev - begirining at year E alanc as - eric of year RE aonic ilialion of aper 1 int it acme Qloss; to ret cE sh r uovic ed (u sec ; ty cpeintinc ac Ih ilte s: Openating inaarre Qloss Acjuvdmurts to nEaoraile opEmattrg income (loss; la ret crash r uovic ed ju sec: ty ope Haling ac tip it leve Depreciettar er)(perse Charge in E sets anc IiE t ilities Reae[v e t les, net FnepEic erperms Accacrisarc attlenpayatles Netcest- pimiced Qusec; Lyorenatirg aclivitiaE NCINC ASH INVEtSlIINGAC11lVITIES: Cha rge in fain value oll invE s'Irr ents 212181- Ratnc uac r c s Fain 8 Expo Air r uE I Rair & E)- r a GI.CI. Bonds Carter CourlyFlair CEirlerResurve Debt Sarviae Tata[ 91 98.1,4E1a 41 244,910 41 $ $I 1,937,37(1 Q86.1,133. (116,817; (978,94(1; (583,3E18) (67E,'I63) (1,2E8,E31) (4913,(131) 1E2,93(1 (3110,1101) - .1,539,:'12 2,9a9,913 - 36,031 36,a31 (114,00(1; '14,40(1 IEIE,OaO (1-1a,am: 1148,000; 303,792 5,000 35D,000 EIE7,793 4918,792 (0,969) 3'16,a0(I .1,509,912 3,303,33; ('I,725,ac0; Q'1,782.83'1 (E i, i 3'I) - (EI4e,a50) (703,781) (119,9 e2) (2,37'I,a50) (2,486,613) E17,248 1133,393) (1'162,279) i1ela"10f1; il'196,529) '1,7591 23'1 3,OE12 3,561 8,634 69,5091 (33,1EI9) (IU,197) (64,540 ('I 87,9(11E) j4a,7901 28,792 '1591,8(13 73,91 EI 21 E1,717 1(10,789 9,188 '13,338 '1x8,843 349,'158 $ 99,993 91 33,980 1 291,1 '1 41 '182,761 91 5917,,875 $ i11,194,42E) 91 '131,7 a9 91 $ 91 (1,0912,T16; iE4,279 - - 794,279 (3,737) 113,737; (19,148) (E,982) (39,130) $ 11463,03'1) $ 1E2,930 $I - $ ii (3'IQ1ai: $ (ea) $ 32 $ 170 S 7a $1 330 212181- DESCH UTES COUNTY, OREGON SOLID WASTE OPERA71IONS (sub•func of Sclliid Wastlel Enterprise) SCHEDULE OF REVENUES, EXPENSE, AND CHANGES IN NET ASSElIS FOR -RHE YEAR EN DED JUNE "Cl, 21011 NON OPERATING REVENUES iIEXPENSEE: Donaiiaris - 3,240 3,240 - 3.2z (I Imesiment earnires 12,500 (3,385; 9,•115 - 9,•11, Band iSMariaEi costs - - 112,334) (1'13,314; Irtleiestwplense - - (E 18,288) (51E,2EE; SLb-fund Irarlsilei of aapiial asseis - - - 2,,43,316 2,541,31 El Gain i loss; on ec L iprr ent disposition - - (22,110) (23,'1 1 CI) Talal nonaperating revenr,es (expenses;, riet 14500 (145) '12,35, 1,99CI,E84 2,002,939 Income (loss) bEtllare transfers iI100,769; 1,2x3,805 '1,103,02 El 6(11,128 1,704,184 Transfeis (or.i) 129'1,740; - (29.1,74a; - (29.1,740; S r, L -h r1C EIC c ity i i arisllen - - - (3,2E 9,, 87) (2,259,5, i ) Cl-ange in net asseis 1392,509; 1,203,805 8'1'1,296 0,6E8,z59) (847,'IEIS; Iaialnetasseis- Leginnirg 392,509 1,7,8,283 2,150,992 '12,32(1,978 14,477,970 Taial riet asseis - enc ing $ - 91 3,9(12,387 $ 2,962,288 31 '14,668,E 19 $ 13,63a,807 -21219- ActuE I Final Varig naa E udgetc d with Final Eh dget GAAFI Arrounts Eludget Easis Adjtstments GAAP Easis OPERATING REVENUES Ct E rc es for services 9'' 6,2.19,0(10 $ 198,89: 91 6,417,895 $ - $ 6,417,895 NiscellErieoL3 20,004 32,092 92,(192 - 12,092 T OIEI operating re\Eiriues 6,239,00(1 230,981 E1,489,987 - EI,4EI9,987 OFERATING EXPENSES Personnel 1,632,6'18 71,830 1,626,788 45,278 1,E1i2,066 Materials and services 2,86,,829 212,4'19 3,6,r 3,410 2,467 3,6E9,8i7 Laric fill alosuielpostclasure care aasis - - - i 10,519 710.,1:19 Denrecialion - - - 1,730,300 1,730,300 Capital acilE� 148,Oa0 18,958 '139,(142 1129,042; - DeLi service 9701,068 - 970,ClE16 11970,066; - CoriiiricEiricy 73c,75a 133,756 - Taial operatirg exner;ies 6,352,269 972,963 ,,379,3(16 1,389,456 E1,78E,7(12 CneiEiirlc iricorre(Ilass; (1'13,269) 1,303,950 1,090,081 (1,389,456) (29E,77E) NON OPERATING REVENUES iIEXPENSEE: Donaiiaris - 3,240 3,240 - 3.2z (I Imesiment earnires 12,500 (3,385; 9,•115 - 9,•11, Band iSMariaEi costs - - 112,334) (1'13,314; Irtleiestwplense - - (E 18,288) (51E,2EE; SLb-fund Irarlsilei of aapiial asseis - - - 2,,43,316 2,541,31 El Gain i loss; on ec L iprr ent disposition - - (22,110) (23,'1 1 CI) Talal nonaperating revenr,es (expenses;, riet 14500 (145) '12,35, 1,99CI,E84 2,002,939 Income (loss) bEtllare transfers iI100,769; 1,2x3,805 '1,103,02 El 6(11,128 1,704,184 Transfeis (or.i) 129'1,740; - (29.1,74a; - (29.1,740; S r, L -h r1C EIC c ity i i arisllen - - - (3,2E 9,, 87) (2,259,5, i ) Cl-ange in net asseis 1392,509; 1,203,805 8'1'1,296 0,6E8,z59) (847,'IEIS; Iaialnetasseis- Leginnirg 392,509 1,7,8,283 2,150,992 '12,32(1,978 14,477,970 Taial riet asseis - enc ing $ - 91 3,9(12,387 $ 2,962,288 31 '14,668,E 19 $ 13,63a,807 -21219- DESCHUTES COUIN7Y, OREGON LANE) FILL C LOS U RE 11 sig b-func of Sc lid Wasiie Ente rF hsie) SCHEDULE OF REVENUES, EYPENS ES, AND CF'ANGES IN NET ASSETS AIOR •THE YEAR ENC EC JUNE 30, x011 P atual Hir al Buc geted Variance with Budget GAAP Ary ounts Final E uc get Basis Adjustments GAAF OPERATING REVENUESI Chance: forEaRiiaeE 9 - 9 - $ - $ $ - Talal oparalin5 revenLaE - - - OPERATING EXPENSES IValEirials and :erviceE 8E,00a 2,-,ai3 62,927 II82,927; - Capilalo0lay 70a,00a (125,043; 725,04 (1729,04:; - Conlir c ency - - - Talaloparalin5 expersaE 789,00a 787,97a (787,Si(I) - Cparalirg incame (1IoEs) (78E,OOa) (787,97x) 787,57(1 NCNCPERATING REVENUES QEMENSIESI; In�Eislmentaarrings '0,000 (3K3; 9,667 7,OCCI 36,667 Loar repayment - - - Tolal noraperalirg ie%ar ues ilexpenses;, net '0,000 (311) 9,667 27,OOCI 36,9167 Income Moss; Lafoie'Inarsfars (775,000; (1.,3C3: Iji78,303) 8' 4,970 36,EI67 Transfers in (100t - - - SILL-1t,rid eqLiN transfer - - - (36,667) (<EI,EI67) CIh ange in r el assetE iI775,000) (13,303; (177 8,303) 778,303 Talal net assels - ba5 it ning ,08' ,22' 4,525,214 r.6-10,435 (5,6'10,435) Talal net assets..ercirg $ 306,22' $ 4,525,911 $ 4,8,2,132 $ (14,832,132; $ -230- DESCHIUTES COUNTY; OREGON LANCFILL FOSTCLOSURE Q sub -fund o1 Solic Wasite Enterpise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR TF EI YEAR ENDED JUNE c'C, 20.11 -231- Actual Final 6 udgelac Vairiar as w ith Budget GAA P Amounts Final Bucget Basis Ad,justmarl,s GAAP Easis CIPERAm INGI REQ EIN U ES Charges fon services $ $ $ - $ - $ - Toial operalirg rE�EnLEs CIPBRATINCI EXPENSES Nalenials and sErvices '1,000 •1,000 ToVal operalirg erFErises '1,(100 1,000 - Operating ircarrie illas:: ('1,(100) 1,000 NONOFERA--ING REVENUES (EXPENSES; Ir�eslmenllearrings '10'aaa (6,25) 3,7 6 x,746 halal rioriaFIEmating rE�erles IjExpenses;, riot 10,(1(1(1 (6,2E4) 3,-14 El 2,746 Income (loss, tElore transfers 9,(1(1(1 (5,2E4) 3,i4EI 2,746 Trar sfE rs iri (out; i12,: 00,Claa; Q2,; 00,00(1; 12,300,(1(1(1; Sub-9und Eqi ily transfer 2,296,2E4 2,296,252 C1- ar gE in nel assets Q2,2f 1,0(1) (5,2E4) 12,2(EI,2E4) 2,296,254 Tolalnetassets- teginning 2,4CIE1,772 642 2,4 C17.4,14 (2,4(1,,4'14) Tolalreta;sEts- Ercirg g •115,772 $ (4,6'12) g 111"16a 1 (111,'160) $ -231- CESCHUTES CCUNW, OREGCN SOLID WASTE CAPITAL) PROJECTS (sub -fund of Scllid Was11e Enterrrise) SCHEDULE OF REVENUES, EXPENSES, AND CFANGES IN NET ASSETS FOR THE YEAR ENDED , L NE 30,2C11 -232- AWL aI Fir al E u dgeted Variar ce % ith GAAP Arrourls Final 9ucget 13tdgetBasis Adjustments GAAP Basis OPERATING RIEbENUES Clh angee fail s E rvices $I 81 19: ,500 gl 195,E CIO 91 $ 19E ,E OCI TotEil operalirc re\Erues - 19.',500 195,E CIO 19'''EOCI OPERATING EXPENSES N alecials and s eiivice: 117,638 8,687 1 C18,9E'I (93,493; 1,1,458 Capital00lay x,461,000 11,177 2,449,823 1121,41%823; ContircEircy 511,'196 E'1'1,196 - To al operaiirg a>FEr,es 3,0EN,834 E3'1,060 2,EE8,774 (2,Ez3,316) 1E,458 Opeiiatinc ircome Ijla:s) (3,089,834) i2E,560 (2,3EI3,274) 2,Ez3,316 1EIC1,042 l\ ONORERPTIN G REVENUES iIEXPEN SES; Ir�es mens earrInc s 3(1,000 1121,036; 8,964 - E1,964 Sale of oapital assEtlei - - - Tolal nar aperalirg revenues (lexpenses), ne 3(1,000 (21,036) 8,964 8,964 Incame illass; teface Iiarsfeis 113, CIE 9,834; 705,E 24 (2,3E4,310: 2,E43,31EI 'I E19,006 Trarsfers it Qou; 2,3(10,000 - 2,300,000 - 2,300,000 Sub -Hurd iiansllerof capital assets - (2,E43,31EI) (21,E43,316) ClFarca it rel asses 11iE9,834; 705,E 24 (54,31 Cl: 154,310; Total retassels- tEicirrirc 799,834 321,89E 1,081,730 '1,081,;30 To al retassels- arcirg $ 91 '1,027,49C1 91 1,027,z3CI $ 11 -1,027,420 -232- DESCHUTES COUNTY„ OREGON SC LID WASTE EQUIF MENT RESERVE Q sub-ilund oil Scllic Wrslte Erteupise) SCHEDULE OF REVENUES, EXRENSES, ANG CHANGES IN NET ASSETS FCIR TF E YEAR ENDED JUNE -30, 21011 -233- Actual Fir al B L dgeted V ai lance with Budgel GAA P Arr OL r is Fir z I Budgel E as is Adjustmer 1 s CIAA P B asis OPEFATING REVENUES Charges for services - Total c F enatinc never i es - - CIPEFATING EXPENSE N alenials arc semices '10, i C 5 10.7 C 5 0,-, C 5 Capital CIL I lay 725,C C C 725,C C C Conlincency 30,43C 30,43( - Total aFenatinc exper z eis 766, 135 755,43( 10,70 5 10, i C 5 Clperalirig income (Icss', (i 66,135) 755,430 (1(1,705) (10,105) NONOPEIRA71NG REWMBE QEIXPEINE9S; Iruestmerteanrincs 10,OCC (4,88C) 9,-120 5,13C Gain (loss) cr eqLii: menl di, po;iliar 7aial nonopenalirg reeeirLeis ilexpen:es;, net 1(1,000 (2,880) 9,120 9,120 Changeir net ass at: li9El,'139) 1E(1,550 i1E,589) (9,585) Total ret assets •. beginning 790,-139 (304) 795,835 iE9,835 Tol al net assets • er c inc $ - $ i 9[1,246 $ 790,246 $ $ i E 0,246 -233- -2134- DESCH UTES COUNTY, OREGON ENVIRCINMENTALI REMEDIATICIN (slut:-furc ollSolic Waste Enterprise) SCHECULE CIF REVENUES, EXPENSES, ANC CHANGES IN NETASSETS FCR THEYEAR ENDED JUNE 3C, 2011 Alatu a I F inal Elude eted VE riar ou with GAAP Amourils Final Bucget Bucgot Basis Adjustments GAAP Elasis OPEIRIAT IN G R B\j ENL ES Chargees fc n semvices $ $ $ �I $ Tolal operating reveiriues - OPEIRIAT I N G D PEIN S ES Malerials anc samlaes Total operating expeinses - OF auating inac me illc ss; NON OPEIRATINGIREIbENUEE (EIXPENSES; Inuesiment earnings �I,000 (,49(l) 510 510 llclal rionoperaling ra�enue:i QexFenseis), net 2,000 a) '1(I 510 Change in net assets 21,000 90; E 1(I 510 Total net assells - beginning 7E,262 (E E 9) 74,7(13 14,703 Total net asseds - eine ing y 77,002 91 Q2,049) 9 75,21'13 SI 9 7E,213 -2134- DESCHUTES COUNTY, ORBGCN FAIR & EXPC CENTER (Elt,b-hind of Fair 8 Expc Enterprise) EICHEDULE CF REVENUES, EXPENSES AND CFANGES IN NETASSETS FCR THE YEAR ENDED JL NE 30, 2011 -2135- Actual Firial Variance E udgallec with Final E udc al GAA P Amourliis Eudget Basis Ad•justmeritls CARP Basis OFERATINC REVENIES CharcEsfanservices 9 1,133,1EE 91 (91,2Eq 1 1,04.1,906 $ 1,996 $ 1,049,902 Ott er - - - - Tolal operalinc re%arLEIS 1,133,'IEE (91,2 Cl) 1,04.1,90E1 7,9910 1,049,902 OFERA-nING BxPENSES Fensonnel 931,f93 69,71[1 862,13 46,913 909,096 Materials and services 576,EEE (4,2E i) 580,9E - H(1,952 Derreeialion - iE4,2i9 iE4,279 Car i1 al ot,tla� 'I 00 '100 - - Detl sErviae 115,EE13 2 115,EE1 11'1.15,5E11; Coriliricenay 37,848 37,84E llaial operalinc e)rErses 1,6EI,,089 103,453 'I,558,E36 6E5,691 21,244,327 Or E natinc it ac me Klass; (528,933) 12 ,203 (516,77 30) (677,695) (1,'194,42 9 ) NONOPEIRP•-INC- RMINUES ijEXPENEEIE; Inveslnienl earnings 2,000 (1,304) 690 EME1 Bond issLanae acsts - - (983) (9f 3; IrltEluast expense - - (57,0(10) (57,(1(1(1) Natal narcreraling revenues (exrlerises), net 2,000 (1,304) 69EI (157,983) (57,2181; Ircame (Icas) teforEiloanslleiis (E20,933; 10,899 (E1EI,034) (735,078) ij'1,251,i'l2) 'lransfers in E34,124 (E E,332' 468,792 468,112 llransfers out ('1[1,000) 'I C1,000 - - CltarCEl in rel assets 1121,809; i144,433; 242) (735,078) (782,92 Cl) ' lot al net asaEds - t ec inr inc 21,809 3,897 E1,706 22,31(1,9'12 22,317,6.18 llolalnetassels- Ercirg $ - $ il40,536' $ (4(1,536 $ 21.5-1 E,234 $ 21,534,698 -2135- DESCHUTES COUNTY„ OREGON ANNUAL COUNTY FAIR ISL b-furc of Fair & Exrc1 Enterrrise) SCHEDULE OF REVENUES, EXPENSES AND CHANCES IN NET ASSETS FOR 11F E Y8AR ENDED JUNE 3C, 21C11 -2; EI- Ac11LEI Final Variance Etcgeted with Final GIAAF Amounts Etc get Elt dget Basis Adj t ailments GAAP BE sis OPERATING R!E\�ENLEE Changes fan services 11 999,200 $1 (14,290) 51 944,910 (2,990) 5I 942,360 Tolal operalirg marues 999,20C (14,290) 944,910 (2,990) 942,360 CIPERIATING EXPENSES Fersonnel 117,4C2 589 110,811 21,9.14 138,331 NatEnialsand sarvices E171,849 21,162 E1i3,68-1 11,367) E172,320 Contingeray (13,'103 83,103 - Tolal operalirg e>FEinses E170,354 89,850 790,5C4 20,147 (110,69'1 Operating income Qlass; 821,846 71,560 114,4CEl (22,697) 131,709 �ONOPERIATING REVENLIEE (EXPENEEE; Grants 94,000 (97,969) 3EI,03.1 30,03-1 Ir %astment earr ings 1,386 (996) 39C 390 Tolal r or operating reventes Ilexper sas), net 99,386 (98,965) 38,421 30,421 Income lloss)tefanatuarsfaus 178,232 12,595 IGC,827 12,1,697, '16(1,•130 Tnansfens in 53,000 - 93,000 - 93,000 Triansfers out (231,232) 65,232 (•188,000) - ('16EI,000) ClrargEi it net assets - 77,827 77,827 (2121,697; 59,130 Total ret as;iels - tEigirnir g (•17,349) ('17,349) (3,324) (20,673) Total nEEt assat;i - Eriric irg 60,478 $ 60,478 $ (21EI,021' $ 34,457 -2; EI- DESCHUTES CCUNTY, OREGCN FAIR &I EXPCI CENTER RESERVE (sub -fund cif Faiir & Expo Erteirprise) SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS FOR THE YEAR ENDED LNE 30, 21CI11 -2 cI7 - Actual Firial Elu dgeted Vai lance with CIAA P Almounts Final Budget Budget Elasis AdjustrreVIS CIAAP Easis OPERPTING EXPENE EE Mateuials arc services y 100 $ 1(1(1 9 - $ $ - Capilalccllay 175,000 '175,000 - - Tatal cFlenating erper se: 175,100 '175,100 - Operalirig income (Ilm:: (175,100) '175,10(1 - - NCINCIPERATING REVENUES IEXPENSES) lrvesimerii earriings 6,000 (2,80E) 3,1(4 - 3,194 Total nerapaiiEiing revenue; (exparses , nel 6,000 (2,80E) 3,154 - 3,194 Iracmeillcss tefcuabiarsfais (169,100; '172,254 3,154 - 3,194 Trarsfers in 310,CICICI 40,000 350,0CIC1 350,CICICI Trarisfeus cLl (48,1(1(1) 100 (48,0CI0) (48,(1(1(1) ChEnge in ries assets 92,EI(l(1 212,394 305,194 305,1(14 TO alnelasset:- tEigirring 320,CICC 15,351 335,3E'1 3'10,14E 646,C EP Tal al nel as set: - eric it c $ 412,8( (1 91 227,745 11 640,54E 1 3'10, i ,� E 9 951,X11 -2 cI7 - DESCHUTES CCUNTY, CREGON FAIRGROUNDS CEEI SERVICE FIND (SLb-furc of Fair 81 Expcl Enterprise) SCF EDULE OF REVENUES, EXPENSES, AND CHANCES IN NET ASSETS FORTHEYEAR ENDED,UNE3C,2C11 21318- Actual Fir al Blu c geted V auia nee with GAAP Amou rets Final E u dget E u c get E axis A cjustments CIAA F Basis OPERA—ING REVENLES Pnopertyimes 91 3,368,(19(1 11 129,348 11 2,497,398 31 8,454 $ 3,505,8E3 Total aplenating nevErues 2,368jad 129,348 2,497,398 8,454 2,505,8E3 OPERATING EXPENSES DaLtseIVICE 3,371,09(1 2,371,a9a 12,37.1,050; Cartingenay - 50,a0a - Total agEiating ErFIE nses 2,371,a9C1 ECI,000 2,3-11,aEa (2,37.1,05CI) Opera -ling inaome Qlasa; (3,(ICICI) 179,348 136,348 2,379,504 2,505,852 NCINCIPEFAITING REVENUES ilEXPENSES) InvEstmeril Earnings 3,(]0C1 272 3,272 3,272 Bond issuance aosis - - 11*13.1,20: (131,206) Inieresl eXrlE rise (E i E,233) (E 7E,232) Total nanapEnaling revenues QexgEnses;, nEI 3,0(1(1 272 3,272 (7 (10,43L (7(13,166) CI-angE in neo assets 179,620 -129,620 1,673,(EIE 1,8(13,686 Talalnetassets- tEginning 1CICI,O(IC 188,669 288,669 (1EjC2,734) (14,814,055) Tatalneilassets- eridirg $ 1CICI,00a $ 398,289 $ 418,289 $iI133,429,EUI8 91 (13,(111,369, 21318- DESCHUITES COUNTY, OREGON RV PARK SCHEDUIJE OF REVENUES„ EXPENSES AND CHANGES IN NET ASSETS POR THE YEAR ENDED , L N E 'ICI, 2011 Actual Final Vaiiance E L do eted with Final Budget CIAAP Arr OL nts E L dget Easis AdjL strr er is GAAP E asis OPERATING REiVENUES Chaiga: fci services $ '1721,00CI $ (9,9E1) $ 162,049 4l - $ 'IE12,U49 Total operating iever Les 172,000 (9,95.1) 162,049 - '1621,049 OPERATING EXPENSEIS Ma ieuials arc sere ices 109,99(1 2,5E 1 107,409 - 107 ,4C19 Eeprecial[or - - - '129,121 129,•121 1ebtseNice 24.1,9'10 - 241,910 (241,910) Total operating exp ersas 35.1,900 2,58.1 349,319 ('I 12,7E9) 230,530 Opeiating income (loss) (179,90C1) (7,370) (187,270) 9.12,7E 9 (74,4E 1) NONCIPERATING REVBI\UEE (EXPENSE' Investmeri earrings 500 (298; 302 - 202 E ar d is S L ar ae cost: - - - 13,'17 EI' (3,'I 1 E ; Interest expense - - - (104,'190) (104,990) Clair (lass ar equiprnerl displasiiion - - - Total raropeialirc ieeeni,eS ;expenses;, ret 500 (298) 2Cl2 (107,36E) (107,16EI) Ir cc me (loss) before trarslei s i1l79,400; (7,668) (1-1E7,0108; 9,421 ill8'1,647; Appl rc K riation l r a r sis i 14,000 1114, 000) - - Transfers it 150,400 24,933 '179,333 - 175,333 Transfers out - - - - - Change it rel assets 1115,000) 3,265 (''1'1,73E; 5,42.1 (6,314; Total net assets - begirning 15,000 (31,357) ('1E1,357) 602,491 586,134 Total r et ass ells - endir d $ - $ (2E,(192) $ (28,092; ll 607,912 gl : 79,820 -Ml- DESCHUTES COUNTY, OREGON INTERNAL SERVICE FUNDS CCMBINING STATEMENT OF NET ASSETS JUNG H, 20' 1 ConiinLed 2140- Builc ing Admir istralive Eaand of Services Services CoClomn Finarce Legal Pers- arnal ASSETS Cunleni asseis: Cash anccash EquivalEnis $ 209,9E3 $ E14,CIC8 9 5z,2E7 4 399,9C7 $ 7C,31E 4 '17z,EI69 IrvestmErts, ai Wnvalua; plus acenuec inlerest 24fI,E99 1Cl1.179 69,13E 43.1,93.1 84,26i 2( 9,823 Aceounis neceivaLle 141,111 - - '130 2,72,e - FnapElic exparsEs /90 2,299 - Tolalcunieniassels 993,973 1E19,977 ]2zl,EI92 79'1,9E8 197,307 3Eh,.192 Nor-wineri assets: Capital asseis: Car Hal assels netOfaccumulaiec der neciatior: Larc irripnovemenis EI,E114 - - EquipmErtarc%ehiales EIEI,783 - 9,816 Toial rorcunieni asseis Elcl,:l96 9,8'16 Total asseis 686,768 189,977 12zl,(IfI2 EIC'1,7a4 197,20i 1184,392 LIABILITIES CL nnenli [let llitie E: AcccunispayatlE E3,397 37,EOEI 9,248 3,(141 2,2(7 33,448 UrEarred rs3 enuas 1,1144 - ClLuErtportiorolnor-CLvEnlliallililiEs 139,369 7C,89EI 66,04EI E10,288 7'1,995 Toial curnerI liabilities Ias, 9,1a 98,904 9,248 E9,C87 62,419 99,C43 N ar-cunrert liat iliiies ClarripEnsaicd leave 1E19,C3'1 99,113 149,33EI 8(,402 98,932 Net OF EB obllgalion 237,93'1 66,C43 39,794 77,463 59,587 90,980 P CC 11UeC claims payable Less curnemi partionolron•cunneotl list (139,369) (70,898) (E16,04EI) (6(,2EI8) (71,999) Tolalnor-cunrertliabiliiies 27.1,673 94,298 219,794 160,793 79,781 87,9'17 Toial liabilities 4E10,983 '192,76'2 :19,342 329,84C 143,296 182,96( NEI PSSETS Irvestecincapiialassei-,relolnelaiec deft E13,396 - 9,81EI - - Urrlesirictac 133,789 (6,7EI9) 84,410 962,128 12,991 3C'1,333 Toial natasseis $ 196,185 $ (6,789) 1 E4,41C $ 971,924 1 '12,9911 $ 3011,333 ConiinLed 2140- DESCHUTES COUNTY, OREGON ASSETS Cu unent easels: Cc -91l and aasl- equiealenis Inves>Imenls, Et fainvalU9; plus aacuuec inteneei Pcaaunts receivable Proplaid e> penses Total cu nrEirit asseds Nari-curueni Essets: Capilal assets: C apilal assets net of aaaumu lalec deFlneciationr Manic improvements Ec u iplmer 1 and vel - isles IMeI rioncunrent assEds Toial assess LIP E ILITIES Currertl liabililiese ACaol rats Kla) at le Un.eannec revenues Curuerl partion ofriar.-aurueni liabilities Total current liatilillas Nan-curnerb liatililies Compens0ec leave Nei CIPEE of lig etion Acaruec clEims Flayable Less cu nrerit par for of nori• cu nrent list Total r an-cuaruertl IiE HIlties Talal fiat ililies NET ASSETS Irneslec it ceplital assets, nel of nelElec dell Unrestnictec Taial nct asses INTERNAL SERVICE FUNDIS COMEININGSTATEMENT CF NET ASSETS JUNE 3C, 2C'11 Information Health lechnologj ITReservE Insurariae Eeridlis Trust Total $ 259,075 1 '173,1x£ ii a05, m $ 7,186,85(1 91 9,613,839 3E8,925 2CI7,i79 1,307,'144 8,625,05£1 '11,537,727 - - 4,021 103,97: 25'1,987 - - - 4,749 658,005 380,504 2,2'17,027 '15,9'1£,8£3 21,408,382 - 34,00(1 - X0,814 97z 1EI9,1EI6 238,79,8 97z 'I EIS, 188 34,00(1 217,372 858,972 5E 0,(190 2,2E1,02 '15,9'1:,883 21,6EI9,EIE4 9,1,99,11 40,1'15 •171,99,9 71,91E 638,997 1a 1,394 '145,111 19,02E 1,247,20'1 1,EIOE,4'13 '152,122 4a, 1'15 19z,EIE14 1,321,119 2,235,804 182,833 - 23, (IM 9,70E EI'13,428 167,838 - 32,T16 1'1, 211 732,923 2,'117,294 1,238,9,138 3,355,932 (1z9,1'I'I) - (19,c129,) (1,227,20'1) (1,805,413) 2(17,5ea 2,1£2,171 12,983 3,(196,87(1 3951,682 40,115 2,327,999 1,337,9,179 8,332,674 5174 169,186 34,aa0 277,372 298,318 340,789 (130,128) 14,178,2[14 16,075,909,] 4 2519,2192 $ 9051,979 41 (516,928) $ 14,978,204 $ '16,352,9£1(1 -2I41- DESCHUTES COUNTY;, OREGON INTE RNAL SERVICE FUNDIS COMBINING STATEMENT CIF REVENUES, EXPENSES AND CHANGES IN FUNGI NET ASSETS FOR THE YEAR ENDED JUNE 30, 20'11 Continu eic -242- Buildirc Ada inistrath a Boarc of Serviiaes Services Co Comm Fir anae Legal Personnel OPEF ATING REV 9NL ES Cf anges for services $ 2,317,38(1 $ 881,8ag 1 3E12,E81 $ ga9,2« $ 7EIEI,:13 $ 145,103 Total aparatinig le\enues 2,c1.17,38EI 881,8as 362,E81 ga9,2« 7(16,9 -13 745, 103 OPEF ATING 9XPD SES Personnel •1,730,453 8(1(1,(1(13 3.19,1a1 E165,4zEl 753,533 625,426 Materials aric serviaev (133,02(1 115,07 113,149 2a9,224 41,236 157,1'14 Dep reciatian 29,70(1 - 17,893 Tolal operating expenses 2,593,182 1,01Z,9E1a 222,850 1,192,56E 794,169 183,140 Cirleralirgincome Qloss; (215,793) (-Im'l ,l) (60,26(1) (183,321) (28,256) (38,a31) NCINOF ERATINGI REVENUES QEIXPENSES) Grants 80,111 - - - - Investnant eannincs 3,116 1,(189 125 4,2aa •1,211 2,741 1nlerknd tnanlsfer of assets (2,921) Tolal ronaperatirg ne\enuas QerFemses) 8(1,312 i,a89 725 z,2aa 1,211 2,741 1n comeQlow:1:efareIiarsfers (195,421) 113.1,8921 IIE9,54,d; (79,121) (21,045; 135,29EI; Trarsfers it 251,(125 M'Cla(I 9(IAKI 3(13,(110 43,50(1 1:1,5(1(1 Charge in nal assets 5(1,5(14 20,308 3(1,45(1 183,(119 16,455 119,798; Tal al rel assets- tegirrirg •13%681 (47,041) 53,994 38EI,CI65 ('I,Eoz) . 221,12(1 Talal riel as:iets• endins 41 1190JE15 $ (8,185) $ 8z,41CI 1 511,944 41 '14,951 9 2CI1,3°12 Continu eic -242- DESCHUTES COUNTY, OREGON INTERNAL SERVIC E F UN DS COMBINING STATEN ENT OF REVENUES, EXPENSES AND CHAIN GES IN FUND INET ASSETS FOR -IHE YEAR E NDED , UNE "IC, 2I0' ' -243- Information Health Technology IT Reserve Iniauirancc BenEltlits Trn at Total CIAERATINC REWNI-ES Cfarc,EsfcrserviaEs $ 2,CIE2,249 3 3EE,E 17 1 1,9;7,398 $ 14,1E7,&E 2z,&E,EV'1 TolalopEualingne\entE; 2,CI62,249 3EI6,E 17 '1,9:7,398 14,1E7,S'E 2z,5:E,9z 1 CIRERATINC EXPEL SE9 AEr:omriel I,E49,82E 29E,935 132,019 i,411,i9E IVaierials anc sErvlaw :24,6191 E17 2,'li2,i7 '15,096,727 19,'197,4E'I DEpre0ialiori '1,941 ZE,z41 '1,:23 - 99,:14 TolaloponalingexFlEnseE 2,18E,390 1i 9,908 2,z -12,01 '15,328,7EIE 2E,7EE,191 OrEratir!c imoomeIloss; ('124,011) 188,909 (524,733) (1,040,92E) (3,2: 1,2E 0) NCINOPERPTINC REVEP UE S QEXPENSES) Grants - 10,800 92,,9E 1EI4,112 Invuslmeni EErriirgs 2,9i9 I,E72 1E,E93 'IO81,804 122,290 InlErfunic lransfErofEssEts Tcial mcnopewling neverlLU (ErperisEs), net E,9CI0 13,272 1"E92 203,200 :37,9103 Inacme (1Icss) teforE lransilerE (1'111,14'1) 199,38'1 QE19,14CI; (1828,8381 i1,902,7471 TrEnsllers iri 221,000 1,186,935 Change in net assets '102,EIE9 '199,281 (E'19,'1Z cl; 4828,838; 11746,822; TciEInEIa,,seis-I:ecirininc 19E,423 210,604 422,613 1E,41E,832 17,099,802 Tc iE I nei w seas - enc irig 9 2619,'192 $ E109,975 $ (96,528) 1 V,,' i 8,304 $ 16,2E2,980 -243- DEECHUTES COUNTY„ CRIEGON IN'rERNAL SERVICE FUNCS COMEINING STATEMENT OF CASH FLOWS FOR 11HE YEAR ENC EC , Ufa E 30, 21011 Reaon ailiatior all oFlenaiing Inaon a (loss) 1c net cash Flncivicac Queac) by opleralinc activbies: ORenatinc income floss) AcjuE imenis to recap dile aperatinc iroclme floss) is net aash pravicec (lusec) by oFlaratinc aciivilies: DaRmaiaiion w war: a Change in assets anc liabilities F ecleivables, net Prepaic expenses Acoau nis anc alhen payables Ned cash Ruavidec jusad] by agenEiting acdiv!ties NONCPISH IN VESTING ACTIVITIES: Ct ange In Clair value of im estmeniE $ 1218,7931 Building Adirirlablalive Boaid cf $ 12fl,256) 41 13f1,[I37; -9,700 Slerviaes Services Cc Comm Fine roe Legal Persorrel CASH FLOWS FIROM OPERATINGIACTIVITIES - 1490. 14,299) - 65,834 Racelipta llram ousiclrriens 4 2,206,(112 $ Be, Bag 4 362,581 11 909,1'14 $ 768,793 $ 7x5,'1(13 Raymenistoemglallees (I,fle'1,095; 1851,123; 133a,6'I2) 1851,907; 1743,'1791 1596,410) RaymenistosuFiRliers (837,897) ('109,093) (1(1a,563) (209,5x2) (Aa,9E18) ('IA2,4(la) Net clashFinaviceclusec)byoFleiiaiincacftivii!EIS (292,380) 08,377) (EI8,594) (15,2911) (18,374) (1,233 CIASH FLOWS FIRCIM NCINCIAPITAII FINANCING ACTNITIES Gnanis 8(1,1'17 - - - Tramfensin 251,925 172,(100 90,000 am,aaa 43,500 15,5aa NetceshFlncivicecbynonwiplialfin ancingacftiviiies .132,042 '172,aao 9a,a00 EIw'aaa 43,500 15,5aa CIASH FILOWS FFCIM CARIiAL AND RELATED FINANCINGI ACTH Ii IEEI Punct ase oil caglial elssede Net sash Flncvicec QusecI by oaFlitai anc nelatec financing aalh ities CASH F LOWS F F CIM IN VESTING ACTIVITIEIS Sale tIpunahasei) all lmestrrorIs 19,484) 14(1,3x5) 118,7,1141 (197,156) 119,97f1; 1'1,'92; Inieuesl 4,227 1,(143 9:15 5,'17 I X97 3,7C18 Net cash pnclvicac Qusedl by invesiing aaliviiies (9,287) (47,292) (7,799) (911,981) (8,e81) 2,ft16 Nei increase ldeanease) in aash anc cash ac: uivalani: 34,405 46,361 1Fi,(Iw '18,724 11,64E 24,249 Balances - beginningol yaw 171,' 57 M.947 4(1,060 2'' ,1 (1.1 93,871 180120 Balances - ordoilyean 41 209,ef12 41 84,308 $ 51,267 41 3`.19,9(17 41 7(1,2 -El 11 17',089 Reaon ailiatior all oFlenaiing Inaon a (loss) 1c net cash Flncivicac Queac) by opleralinc activbies: ORenatinc income floss) AcjuE imenis to recap dile aperatinc iroclme floss) is net aash pravicec (lusec) by oFlaratinc aciivilies: DaRmaiaiion w war: a Change in assets anc liabilities F ecleivables, net Prepaic expenses Acoau nis anc alhen payables Ned cash Ruavidec jusad] by agenEiting acdiv!ties NONCPISH IN VESTING ACTIVITIES: Ct ange In Clair value of im estmeniE $ 1218,7931 41 (' 32,7f1' 1 $1 16(1,269) $ (I0,32' 1 $ 12fl,256) 41 13f1,[I37; -9,700 17,093 i1'112,1211 - 113'1; 172 a) - 1490. 14,299) - 65,834 94,894 (4,x8() :1:94 10,903 44,21a $ 11292,38a; $ 118,377; 41 (EI8,594) 11 1152,295; 1 (18,374) 111 8,23:1 41 31 $ 8o 4 -3 41 12:1 41 '16 $ C ontir ueld -244- DESCHUTES COUNTY, CREGCNI INTERNAL SERVICE FUNDS COMBINING ISTATEMENT CIF CASH FLOWS FOR 11HE YEAR ENDED JUNE 3ICI, 21CI11 CASI- RLCIWS RRCIMCIPERAWGACTIVITIES Rciaaipia tram custarress Payments to emplayass Payments to su pplliens �ataash plravicec Qusecl byoplesaiinC au Milos CASH RLCIWS RRCIM NCINUAPITAL RINANCIINC AC-IVITIES Grants I nansfans in �ataashpinavicac bt rianaapiialfinanaingacrtivities CASH RLCIWS RRCIM CARITAL FIND RELATE[ RINANCINCI ACTIVITIES RL nahase all aapilal asseds �a aash pnavicec lusecl by aaplital anc nelalec financinc activities CASH RLCIWS RROM INVE E'f1NG ACTIVITIES Saler 1punahase) of Inves'Imends Interest Nal sash pravicec fused fly investing aalivities Nei inareaser ldaaueasa) in sash anu aash ec uh alan'Is 9alancies - beginning ail yaw E alanaes - end oil) can Reaanlailialian of apleecding inaonre @ass' is net aash pinovicec fusee) by opleralinc aciivllfes: CYplerallnc inaorna (loss] Adjuslmeriis to reaandle apenatincl inaame to r el aash pinovicec fusee) by oplerallinc aclivilies: Depnscialion eH per sa Chance in assets anc Iiabilflies Racer ables, net Rnspaid arplenses Aaaaunisanc dhenpayables Nei aash Rravidec fused; b) aposaling aaliv ities Nan-aash eldiv ities CII anc a in slain value of invesirn anis Info rmat is n Ieahnclogy IT Reserve Ir su range F caltl- BerEfitsTrust Total $ 3,06L.1a'I 9 21(18,(17 $ 1s39,1Ea $ -1�,091,24E $ 21,332,4213 11,782,(19,11; (2X'1,021) ('121,864) (7,23'1,712; (35EI,CIU) (9'1,39,2) (1.'21,23'121) ('18,348,000) ('I E,1E(1,133) (71,E9(1) 2175A65 (3(14,294) (1,3E2,418) (2,C18E, 212) 'I O,5 CI0 9 3,4E 6 1 EZ ,113 221,(10(1 1,156,9121'1 221,C1aci 'IO,'ICIO 93,4E(i 1,341,(13E (1'19,396) (1'19,396) (1'I E,39(l) ('1'19,398) 164,E(11) 18L,196) 240,390 1,21a,216 1,127,061 4,9621 1,E37 33J22 1(121,135 209,44(1 (59,E39) (82,21Ec) 264,212 1,372,39'1 1,33EI,flal fIE1,871 8V,3 -1(I (39,(182; E13,431 468,7211 21121,204 88,8119 1,(145,738 7,'1(13,419 9,'145,118 $ 2919,a75 $ '173,129 9 ixim,fiEc 9 7,186,85(1 1 9,613,839 $ (124,00: $ 'Ifla' 09 91 1531,733) 1 11,(14(1,921f1; I 121,23'1,2'10) 1,97 X8,441 1,333 - 99,314 '1,7EI23 1,887 196,E9(I; 12(15,914) - 14,7 9 45,742 �a,'115 2127,4'19 (24.898) 2`.3,177 9 174,590; 9 275,4EI5 5 1304,a9�) 9 11,3821,416; 1 12,089,428 y E8 I 91 41 (191) $ (21221) '121a -245- DESCHUITES COUNTY, OREGON BUILDING SERVICES SC HEDL LE OF REVENL ES, EXPENSES AND CHANGES IN NET ASSETS FOR TI- E YEAR E NDED JUNE 30, 2011 -c4 61- Acti. al Final E udgeted V ar ianae with C AA F AlmoLrts Fir al Eudget Eudgel Ba_ris Adislirrerds CAIAF Basis OPERATING REVBINUES C z I -C as llor servic as $ 2,267,E 31 $ 49,& 2 y 2,317,389 $ - $ 3,3'17,389 11cdal aFErrating revenues �1,267,E37 49, Elf 21 21,3'17,389 2,317,389 OPEIRA111NG EXPEN:Ec Pen:ronrEll 1,670,2ICI, 9,1IC19 1,661,093 69,3EICI 1,730,4E3 Materia Is anc services 886,E i i 53,E4El 833,029 - 833,029 ❑aprErciation - 29,7 (ICI 29,7CICI CIE KlilEl ouIIEy 6,CICICI 6,0(1(1 - Clnrlirgency 99,683 99,683 - - 11atal aFEmating expenses 2,662,492 168,340 21,494,13, 99,CIEICI 21,593,182 Operallirc income (lass) (394,92:) 218,192 (176,733) (99,OE10) (27:,793) NCIN CIPBRAf11IN G RBVEN L ES iID PEN SES) Chards - El(1,'1'17 EIO,'1'17 8(1,'117 1nvealmEirteanrires 7,000 (3,824) 3,'178 8,176 Inlariunc transferofassets - - (2,92'1) (21,92.1) Tota I rianopenalinc rEre er ues (Er)F er sea; ,red 7 ,000 7 EI,293 E13,293 (2,92-1) 8(1,372 Inccirri e Qlasu: before lnanullens (3E17,925) 284,485 (93,440) (101,98'1) (1W,421) llnansllensin 17,925 174,000 2E 1,92E - 2E'1,925 Clhange in rietassiells pi C1,000) 4EIE1,485 1EE1,48E (1(11,98'1) E0,504 llcdalnellassets- Ceginining 31(1,000 EI'1,247 371,247 (231,566) '139,681 Natal net assets - ending $ - $ E29,7 32 $ 529,732 $ 11333,547' $ -196,18E -c4 61- DESCHUTES COUNTY, OREGON ADMINISTRATIVE SERVICES SCHEDULE: OF REVENUE, EXPENSES AND CHANGES IN NET ASSETS ROR THE YEAR ENDED JUN E 301, 20'1'1 -241- Actual Final Budgeted uarianaewitt CAAP A MOL nts Final Budget Buc get Basis Adji s tmer is GAAP Basis CIPE FATIN G REVEN U ES Clhargesfai services $ 88'1,738 $ 71 $ EE,1,809 $ $ 8!+•1,809 Total operaiirg rmerues 88'I,i38 71 EE1,809 881,809 CIPEFATING EAPENSES Personnel 860,787 9,6814 EE'1,123 47,54(1 89E,6EI3 Materials anc seivices 1'15,8 f 3 EIEI '1 *1 E,927 - I'15,f a7 Capital aLtlay 100 10a - - Contir germy 65,81218 65,813E Tolaloperaiirge7Fenses 1,042,E CIE 754EE �67,OE0 47,:4a 1,014,59(1 Cipeiating iricame Qlam', (160,770) 75,E 39 (85,221) (47,E,a) (132,7E1) i`ONOPERATING REIVBNUES (BXPE3NSES; Investment earn ingsi i i (I 3.19 '1,CIE c - 1,0E 9 Tal al nanoperating revenues (lexperses), net i i0 3'19 1,CIEf 1SIE9 Incame (loss, (160,000; 75,E48 184,1Ea; (47,E40) (131,898) Trarsfers In 40,Oaa 1;12,000 172,00a 172,00(1 Cltangeinnal asse- s i11aa,000) 2107,848 87,E48 (z7,E40) 'e0,3ae Toialretassels- tecinriric Ia0,000 (46,477) 70,E23 (117,6'16) (4/,(193) Toialnetassei;- encirC g - $ 1EEI,371 $ 1EE,371 $ il'IBE,'l56) $ (81,785) -241- DESCHUTES COUNTY, CREGCN BCARD CF COLNTY CCMMISSIONERS SCHEDULE OR REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR THEYEAR ENDEC LNE"CI, 210111 C PERATING REQ ENUES Charges faiisErvices Total operating reverLEs CPEIRATING EIXPENSES Pers or nel N alerials arlc s E rOces Capital 01-tlay Con' ingE ncy Total operating expenses CIFlerating income (lass; ONOF EIRATINC RE\�ENLIBS (EIXPBNSES; Imestment earning; Tot al nonoperal !ng reg E nL E s ilaxpen, es; , net IrcomE (loss) Trarsfers In ClrangE in net a: set: Total ret as: els - beginning Total rift assels - enc inc Actual Final 8ucceted Variariaewith GAAP AmcEnts Final Budcet Budcet Basis AdjustmEME GAP basis $ 360,970 $ 1,911 $ 393,581 $ $ 392,581 360,970 1,611 362,581 362,581 337,544 6,932 330,6'12 (11,5'1'1; 3'19,101 '109,597 E,fl4fl 103,749 - '103,749 100 100 - - '14,429 '14,429 - 461,670 27,309 434,36'1 (11,511) 422,850 (100,700) 28,920 (71,780) 11,511 (60,269) 100 2' 725 725 100 2E 725 725 Q100,000; 28,945 (7'1,055; 1'1,911 1159,942; 90,000 90,000 90,000 (100,(1[10; 11F1,945 18,929 1'1,911 30,456 100,[1[1[1 (4,741) 95,299 (4'1,309) 53,994 91 9 114,204 $ 114,204 9 1129,194; y 84,41(1 -248- DESCHUTES COUNTY„ OREGON FINANCE SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS FOR TF E YEAR ENDED JUNE 20, 20111 -249- Actual Firial Eudgeted Vanianaewillt GAAP Amounts Final E udget Buc get Basis Adjustrr onts C AA P E as is OPEFA'rING FEVENUES'. Charc es far sere ices $ 945,33(1 y (36,076) $ £ a,244 $ $ 909,244 Total orlE eating oevera es 945,330 (36,070) 109,244 09,244 OPERATING EXPEPSIESI PErisonnel 866,7cC1 '14,£183 8:1,907 13,541 8EIE,448 Material: anc seniaes 272,04,e 62,8(1 20£,224 - 2(19,224 Depreaialion - 17,893 17,893 Capital outlay 10,acla 10,(100 - - C ar 1 irigE r c� 308,48E1 308,4 8EI - Ta1al orlERating Expenses 1,457,320 396,18£ 1,06.1,131 3.1,432 1,092,565 OrlEuatirg incamE (lass; (512,0(10) 360,113 ('151,887) (3'1,,e34) (183,321) PON OPERATING R EN BP U BSI i1EXPBP SIESI) Irveuirrrerl Eawirgs 11,000 (7,80(1) 4,,Ia0 4,200 T alal r ar arlenatir cl neve nue: (expE r ses',, nel U,000 (7,800) 4,21(10 4,200 Income Qloss; (EOci,00a) 352,313 (147,EI8i; (131,434) (179,121; TrarsfEne it - 363,000 363,(1(10 - 363,000 Ctarge in ret assels (,0(1,000) i 1,,3'13 215,313 (31,434) 183,£179 To4alretasseta - beg irnirg ,0(I,00a 94,x78 594,(178 (206,a,13) 388,(165 Total net assets - endirg y - $ 8(19,391 3 809,3£ 1 y (237,447) 1 571, W 4 -249- DESCHUTES COUNTY, OREGON LE GAL SCHEDULE OR REVENUES„ EXPENSES AND CHANGES Ir' NET AEISETE FORTHEYEAR ENEEDI , UNE 30,21CI11 -290- AOIL al F inal Blc c geted Variance with GAAP Amounts F inal 8 u get B u c get Basis A cjusl ments GIAAP Basis OPEFAIIING REVENLEE Ct arges fc n serviices $ aa2,932 31 (E ,4'19) 31 7E EI,E 13 91 91 766,:13 To4operalircrevenue9 772,932 (E,4'19) 7EEI,E13 766,£13 OPEFAIIINCI DPEN: ES Penscnrel x4£1,357 9,178 743,'179 10,3£4 7513,E 33 Materials and services 4£1,475 7,239 41,236 41,236 Capital cctlay 100 '100 - ClantircErnOy E11,500 E!7,500 - Tollal operalirg aNpen9es £164,432 80,017 784,41E 10,3E4 x94,769 OFIEHating ircian'El (11099) (91,500) 7"598 (17,902) (10,354) (2£1,256) N CIN OPERATING FEVENUES 11ENPENSES', Investment earr ings 1,500 (289) 1,211 1,2.1'1 Tclal nc rC[lErrating revenue9 (e)gerses;, nEl 1,500 (289) 1,211 1,211 Income llcas' befcrelnanalers 1190,000, 73,309 (1'16,691. (1(1,354; 12x,045) Trarsfens it - 43,50(1 43,500 43,500 Charge in rel assEds Q90,0(I(I; '116,8(19 26,£109 110,354; '1 E,455 TolalretaSSElfl- tecirring 90,(1(1(1 35,70(1 125,700 (127,204) (1,504) Tai al ratassEis- erdirc 9 - y 152,5(19 91 152,51(19 $ 11'137,5,1£1• $ •14,951 -290- DESCHUIIIE'S COUNTY, OREGON PERSONNEL SCHEDULE OF REVENL ES, EXPENSES AND CHANCES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2IC11 -2151- P CIt L all F ina!I Buc gete d Variance with GAAP Arrounts Final Eudget Eudoct Basis Pcjustmenits CIAAP Basi; OPERATING REVENUES Cf argesfor senices $ iaEI,330 $ 18,773 1 745,1(13 $ 9 745,103 TctalcFenatinc neverues ixE1,330 18,773 745,1(13 745,103 OPERATING EXPENSES Pensonriel EIC11,074 4,664 596,41(1 29,CI1EI 625,<<IEI MateriEIs and sen ices C1,156 182,442 157,114 '157,114 CaFliielouilay 100 •I 00 - Ccnlingency £11,000 £11,000 - Ictal cFlenetinc expenses 1,C1321,330 208,206 754,124 29,010 783,1,e0 Ogleralinc income (loss; (2190,000) 2£16,979 (9,aa•I) (29,018) (38,C1'<7) IN CINCIPERAI ING RB\jEI`UBS QEXPBINSES) Inve: imeni eannings E1,000 (,-:,259) 2,-/4-1 2,7 1 Ictal ncncFenatiric neverILEls wpjerses;, nel E1,000 (3,259) 2,74.1 2,741 Iriccrrie illcss; befone iransfers (139(1,000) x£1"720 (6,2a0) (29,016) (35,39EI; Inansfens in - 'I E,500 19,500 15,ECICI Change in net assei: 11390,000 399,220 %220 (x9,0.16) (19,,gq Total nel assets -beginning 290,000 43,649 c`c,649 (112,521) 221,93£1 Toial nel assets -ending $ - $ c43,869 $ 342,869 $ 11,e1,537) $ 301,333 -2151- DESCHUITES COUNTY, OREGON INFORNAI"ION TECHNCLOGY SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN N ET ASSETS RC R THE YEAR ENDEE JIJ � E 20, 2011 -2E2- Actual Final Budg cried Varianacr w itt C AA P Amatnts Buccet BuccetBasIE Ad,justmerts GAAIPBasis CIPERIATING FBVBNUES —Final Charge: foil sErvice: $ 2,024,245 $ 38,104 $ 2,OE2,349 2,CIE2,349 ToleI operating revErt Es 2,024,2145 38,104 2,OE2,349 - 2,CIE2,349 OPBFATINGI BWENSES PErsarirel 1,825,7E7 43,OE2 1,782,EClf 67,133 1,849,828 MEIenialserdsErvices 522,877 '188,2E2 334,E 1E - 334,615 Deprecielion - - 1,947 '1,947 Capital actlay 1CI0 100 - - Contingercy 203,'.11 203,511 - - - Total operating expenses '2I,552,2'I4E 434,935 21,•1'17,310 69,080 2,186,390 CIFEre ting income illase; (528,aCI(1) 473,039 (54,9E1) (69,080) ('124,C141) NONOF BRATINGI REbENLIBS (EXPENSES; Investmenl earning: 6,OCIC1 (12,(1'11; 3,979 - 3,979 Renis 21,aaC1 - - Inlerk rid Inane fE n oil ne clar at IE a s: els 2,9211 2, 92 1 Nadal nonoperalinc rE%Er!LEs ilExpemEs), net 27,OaC1 (2,0211) 3,979 2,921 6,9(10 Income (IOEE) tEllorE transfers (501,Oaq 47'I,CI1EI (50,982) (;66,119; (i'117,•14 1) Tre rsfers in EE,OOa 155,CI0CI 21211,000 - 221,000 C f e rige in net as sets (Z 3E ,000) 626,0.18 17 CI,018 (66,'1 E 9; 1 C13,859 -rote InctassEIs•bEcInning le 3E,000 45,973 EICI,973 (285,E4CI) 191,433 Total retassEls•Encincl $ $ 671,99.1 $ EECI,99'I (3.11,699) 1 299,292 -2E2- DESCHUTES COUNTY; OREGON 11 RE°ERVE SCHEDULE OF REVENUES, EXPENSES ANE CHANGES IN NET AESEIS FOR THE YEAR ENDED JUNE 'IO, 2011 -2IEI31- Act c al Fir al Budgeted VaiiancewilF CIAAP AmoLris Firial Budcel Budgel Basis AdjLs4merds GAAF Basis CPERATINGI REVENUES Charges fail services y 234,000 11 '132,Ell 7 9 366,817 $ $ 366,81 i Total of a rating revenues 234,aaa 132,817 366,817 366,817 OFERATING EXPE< SIESI Naterials and services 74,000 (57,4 EP 13.1,467 - '131,481 Der reciation - - - 48,441 48,441 Carnal outlay 124,00C 4,8C4 119,396 (119,398; Cor lirgar c - - - Totaloperatingexpenses 198,0(( (52,883) 250,863 (70,9xE) -179,9CEl CKarating iraome (loss) 36,COC 79,9x4 115,954 70,9EE I86,EC9 NONOPERATING REIvENUESI (E)KPENSES) Grards - 10,ECC 10,910( 10,ECa Irvesdnenlearrirgs 2,000 ('128) 1,872 - 1,872 Taial raroreralircl revenues (exFarses), nel 2,000 10,372 12,372 - 12,372 U ar ga in r el assets 3E1,000 90,328 12 8,3, (I 70,E BE 199,28'1 7 atal net assets - begir r it g 101,896 x 0,9187 'k 12,40 98,231 310,6E4 To'al net assets - endirg $ 199,896 $ 14 CI,893 $ 34CI,78E 1 169,186 $ 91( E.975 -2IEI31- DESCHUTES COUNTY, OREGON INSURANCE SCHEDULE OF REVEN UES, EXPENSES AND CHANGES IN NET ASSETS FORTH E YEAR EINDED JUNE 1`0, 20111 -254- Ala1 u z I Final Eudgeted Variance with GAAP Amolrilsl Final Budget ELcget Easis Ad,justmeritsi GAP Eesiisi OPERATING REIVENUESi CTarges fan sen,iaes gl -1,964,880 $I (27,5&1) $1 1,927,298 $ - $ 1,927,298 Miscellaneous - - Taial Orerating nevenues 1,964,880 (27,E82) 1,927,298 1,927,298 OPERATING EXPENSES Pensonnel 291,953 926 29.1,027 E,898 29EI,9215 Materials and seniaes 2,048,8214 52,275 1,996,559 177,<Ill 21,172,773 ❑arlmaiation - 1,33; 1,333 CIaKlilal outlay -100 00 - - Caniirgeray 2,153,973 2,192,973 - llalal arwating expenses 4,494,860 2,2(7,274 -1,287,8E16 -184,<<5 21,472,(1:1 OFenaling income (lass; (2,530,000) 2,179,712 (350,2E18Z (184,445) (5 34,72 NONCIPERArnING RIEbEINUES iEDPEINS'ESI Inveslmerdeannings 2(1,000 (14,407) 15,592 '15,592 Tatal narianenalirg ne%enLes (e)nerise:;, retl .(1,000 (14,407) 15,592 15,592 Clhange in net assets (2,ECC1,00(I; 2,165,3(15 (334,9195) (184,445) (519,14 C; Nadal net assets • beginning 2,E((1,0C1(1 (-124,22 EI) 2,275,762 (1,953,150) 422,8121 llalalnelassets- ending 9 - $ 21,04.1,(EP 91 2,C41,C87 9 112,137,595) $ (96,E28) -254- DESCHUTES COUNTY, OREGON F EALTH BENEFITS TRLS1 SCHEDULE CIF REVENUES, EXF ENSES AND CHANGES IN NET ASSETS FCR THE YEAR ENDED, UNE 30, 20.11 215,rI- Alctual Firal Budgeted Variance Witt GAAP Am ourts Flinal Buc get EudgetBasis Alcjustments GAAP Basis OPERATING REVENUES C F aiices for sen ices $ 'I3,221,CICICI $ 9E E,838 $ ' 4,'87,838 SI 9 '14,'87,838 Tctal crouating neveriues '13,221,(1(1(1 9EE,838 4,' 87,EI2E1 '14,187,838 OPERATING EXPE�EEE Perscrnrel 1219,280 1,61E 127,EE4 4,3E5 132,0'19 Mal aulalsand seRiaes 'I 5,EEl8,'22 27`,353 E,312,7779 (2116,(132) E,096,747 CapHal CLilay 1CIE1,200 21 108,'69 (108,-69) Cc ritinc ency 'I 3,89E , 388 12 ,895,3EIEI Total cFeiiatincl expenses 29,7211,000 14,' 72,3EIE1 5,548,6'12 (219,846) 19,228,786 Operalirng iricome (loss) (16,(CIO, (100) 1E,' 39,2121E('1,390,774) 219,846 (1,040,928) NONOPEIIRATIPGRENEIN(•EI� (81XPEN�EIS; Ghiarts 93,49E 93,496 93,496 Investmerd eauOrigs 'I C10,000 8,9104 1(191,804 108,804 Total rcrcFecating revences (e>penses;, net . CICI,000 102,3CIC1 21(121,300 - 2102,300 Ci-arige im ret assetl: (16,40(1,000; 'IE,241,E21E (1,1EE1,474) 219,846 (82E1,628) Tclal ries assets -beginning 16,40(1,000 596,442 16,99E,442 (1,E79,610) 15,41EI,832 Ictal nal assets -ending $ - $ •15,837,968 y 15,827,968 $ (1,2E9,7EI4; $ 14,E 78,204 215,rI- Wsi page intenliicnally left blank CAPIITAU ASSETS USED IIN THE CPERATICN OF GOVERNMENTAL FUNDS This pages inflenticnally left blank. DESCHUTES COUNTY; CREGON CAPITAL ASSETS US ED IN THE OPERATION OF GOVERNMENTAL FUNDS CCIMPARATIVE SCHEDULE BY SCIh RCE JUNE 30, 21C10 AND 2011 20101 21011 G cwE mMEintal fu nds c ap ital assets: Ua r c $ 12,91913,068 13,472,4 31 IJarc impncvEiments 4,0121,E 13 4,396,OE7 Ccrsilruction in piicigrEiss 12,7EI7,311 7,114,58181 Infraistruclure 815,9101,338 81E,8189,91EE B1.ilcinc s&Imprcvemenis 65,0431,7910 74,9011,01214 Equipment ainc VehiclEis 281,7191,1191 310,797,714 Total goveirnmEnteil iuncs capital assets Investments in governmenteil iurics capital assets by source: GEneral fund SplEcial revencE fund Capitail projects fund Total goverrmEn11al iuncs ceipiteil assets 1 2051,4217,2391 $ 2117,571,79101 $ 1,E1E2,371 $ 1,9911,7018 1221,02181,191C1 1217,845,7931 Ea. 836.6-/ 81 817.7314.3219' 1 210191,427,213191 $ 2117,E171,791�0 This schEidL lei prESEints cinly, the capital assE0 badaincEs iiedaieic to ecwErnMEn¶ail funcs. Accorcingly, tl^E1 capital assets repcirteid in the internal service funds are ExclucEid ircim the abcvEi amounts. Ihei capital assets of internal service iuncs aiiei inciccec with the Governmental Activities in the Staierrient cif NEii Assets. -209- DE-CHIUITES COUNTY, OREGON CIA PITA LASS ETS USED IN THE OPERATICN OF GOVERNMENTAL FUNCS SCIHEDULE BY FLNCTION AND ACTIVITY JUNE 20, 2011 this sch adLie puesents only I H e capital assel talar c es nalalec lc goy ern me rlal fu nc s. A cc ordingly, I H e aapilal assels mperec in 1Ha inleonal seniaeknds aue eHalucac 11rarr the at ave amounts. THe aapilal assets of inernal service funds ane it OIL dad whit I H a Gov eurrenlEflAo ivilias in 1he Slat err er I of N el Assels. •1 Land BLildings& Equipment Carstnuclion Funalian anc Aalivity (land Imiprovements Imlilrovements &Veh11ales Irfras,ivalure in Fiogress Total Ge renal Gov Emrrani $ 8,871,189 1 2,015,211 $ 41,375,:45 $ 3,026,714 $ - $ '1,2'5,427 $ 5EI,13',22EI CcurlyRoads 1,999,491 736,0E if 3,(I'14,�C3 9,41E.339 8EI,E89,:18El N 8,5(14 1C 3,C8E1,78El AufllicSal My 973,73(1 1,548,188 2:1,870,09 17,'179,9(14 4,7C3,9C2 80,C7E1,2e7 He all hand wall aue 1,027,9'111 9e,(118 4,E 40,EEI7 1,'112,887 216,7119 7,E9',8CEl lktalgmerr mentalfLncsaaFlitalassets $ 13,472,431 S 4,396,((17 3 7�,90.UC 1 30,797,714 $ 8EI,E8F1,9eE1 1 7,114,11(8 $ 217,171,79C this sch adLie puesents only I H e capital assel talar c es nalalec lc goy ern me rlal fu nc s. A cc ordingly, I H e aapilal assels mperec in 1Ha inleonal seniaeknds aue eHalucac 11rarr the at ave amounts. THe aapilal assets of inernal service funds ane it OIL dad whit I H a Gov eurrenlEflAo ivilias in 1he Slat err er I of N el Assels. •1 DESCHUTES CCUNTYI OREGON CAPITAL ASSETS USED IN ,rF E OPERATION CF GOVE RNMENTALI FUNDS SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY FOR THE YEAR ENDED JUNE ?ICI, 2011 This schedule FneserIs arlylhe capital asses balances related to gavenrmerIaI fc nds. Accordircly, tFe capital assets nep arled it the 1ntE mal se ica f u r d 9 ane exalt ded from the above amounts. The capital assets all internal SEI Nice funds ane indLcec witt t[e GovenrmerlaI Activities it the 1:I1atementof Nei Assets. -261- Reala ssi. of FY 2011 FY 2011 Function ar d Activity July 1,201C CIP Additions Deduclionsi June 3C, 2011 Gere nal Govenr nient 9 44,284,42 7 $ 5,5-i 5,22 6 $ 2,925,103 $ 250,: i 0 $ 56,E 34,226 CacntyRoaca 10'1,056,7,-13 2,324,760 354,01 E 103,066,788 PL t lit Sallely 56,52 6,35 2 15,57 5,22 61 3,601,902 496,7 Ell 50,076,267 Fealth 81V�elfare 7,459,677 410,642 1E,8.1CI 7,894,509 Total c overnmertal fLrca capital assets 1 209,427,239 $ - $ 9,262,407 $ 1,•117,8EEl $ 217,E 71,790 This schedule FneserIs arlylhe capital asses balances related to gavenrmerIaI fc nds. Accordircly, tFe capital assets nep arled it the 1ntE mal se ica f u r d 9 ane exalt ded from the above amounts. The capital assets all internal SEI Nice funds ane indLcec witt t[e GovenrmerlaI Activities it the 1:I1atementof Nei Assets. -261- This pages intentionally left) blank. OTHER RINANCIAL SCHEDULES This pages intent ion ally left blar k. Tax Ye air FY 2012121 & Friar FY X112131 FY 2CIC4 FY 2'CIC5 FY 2C 06 FY 2'CIC7 FY 212112181 FY 2'CC91 FY 2010 FY 21011 TOTALS CESCHUTES CCUNTY, CREGCN SCHEDULE OF PROPERTY TAXES TR.ANSAC-rioN s - ALL COL NTY TAXES FISCAL YEAR ENDED JUNE 30, 2011 Beginning Turnovers Tai)iea Balaince aind Inlerest ficrr County ReceVvaible FYI 2011 Levy Adjustrrenis ICisciounl; Treasurer June 310, 210111 2191,4811 $ (14,064) 31,81816 $ 6,9103 $ 221,412101 191,9'1291 (11,331) 568 1,516 '17,61310 9,C52 (632) 1,463 3,804 61,1217 911 24,1122 (21,807) 4,8175 121,051 14,119 61'1,31917 (4,551) 121,C8181 34,011 314,912113 3C21,EE61 (9,965) 85,6145 3111,591 617,12155 1,6615,21701 (117,639) 3521,9123 1,4761,994 52131,56101 5,147,9142 (15121,3321) 4911,20131 31 121461,1761 2,5421,61317 13,20C,1915 (1112181,480) 574,427 81,121216,5531 5,613191,5819 273,43`7,8178 (1,5231,84 C) (6,'1814,883) 2154,7591,211`17 'IC1,EE9,9118 $2913,89181,1912 1 (1,72.364'1) Other Disii ribL tions: Irteireist eerneid on uncieicregeieid taNels OtreirtaN disitribuiior TOTAL CASH CCLLECTICNS Summary: Deisichuteis C aunty General Fund Special ReIVEIrue Funds Deibt Seiruicei Furic s Prcprieitary Funds Other taxing juiisc iclions -216 5- $ (4,6157,805) 21617,6781,83161 I '191,81317,9110 311,9311211 'I 54 $ 2617,710,9121121 � 1,656,575 21,624,223'. 258,318181 183, 91C 21 1E, 114, 812121 $ 191, 837, 911 C This pages infeniionally left Hank. STAT STICAL SECTION This page irfeintionallly left blaink. DESCH USS; CC LINTY, C REGC N STATISTICAL SECTION CONTENTS This pari cfCcschtites Cciunty's statistical comprehensive annual financial repcirt presents detailed information as a context for understanding what the information Jn the financial statements, note aisc,Icsuresi, aria required supplementary informa ticin says about the Countyl's overall health. Pages Rinancial Trends................................................................................................................................ 2710-27S 71hes,e scheau/es contain trend ,information to help the reaaer understand how the County's financial pertcrma nce and well-being have changea ever time. Reverue Capacily.............................................................................................................................. 2EO.28E 71hese sicheau/es contain ,information tc help the reader assess the Countyl's most significant local revenuc source, the property tax. DebtCapacity ..................................................................................................................................... 2EE1.2193 Mese schedules present information to help the reaaer assess the affarda;t,ilityl cf the CcuntYl's current levels of outstanding debt and the County's ability to issue additional debt,in the fluture. Demographics and Ecioriomic Informalion........................................................................................ 294-2195 These schcduke offerdcmographic and economic ,indicetors to help the reader understana the envircnmcnt within whicrl the Cciuntyl's hnenc it activities take place. OperatingInformalion.......................................................................................................................2971-2101 Riese scheduJesi cicntain siervice and infrastructure data to help the reader understand hcw the information in the County's financial reperl relat6si to the services the County provides and the a ctivities it performs. Sourceis. Unless otherwise noted, the information in these schedules is derived ffom the ccmprehens ive annueJ financial rep citls fcr the relevant year. The Cciunty implemented GAHI Statement 34 in X003; schedules presenting government-wiae information include information t eginning in that year. DESCHUITES COUNTY, OREGON NET ASSEIIS EY CCMPONENT LAST IEN FISCAL YEARS (accrue/t:asis ofeccouriting, Fiscal Year Gay err rr er sad ac I ivil As $ 29,•181,`:13 $ 32,417,883 $ 52,877,6'15 $1 r8,2(15,£129 Inkesiec it capiial assess, nei of nelaieic cebt n/a g '16,778,521 $ 21,977,138 $1 4(1,912,161 $ 42,86E,'I'IE Restriciec r,a 14,649,03.1 2'1,835,16.1 iE,3ao,-,32 2,215,62'1 Unnestriclec r"a 16,202,780 18,362,189 33,528,281 52,915,414 7aial gMEirr rrer ial activiiies net assels 41 $ 47,630,332 $ 62,174,488 $ 85,751,114 $ 98,000,15a Bl : iness-type activities Imesied in capital assets, ret of related deLi ri,la $ 8,L 03,452 $ 12,500,715 $ '12,36Z,85Ell $ 12,336,714 Restnicled rj1a - - 851,2a9 3,822,723 Urreal nicied rola 4,•194,903 3,386,574 5,'18a,223 5,551,233 Total buslrElss-t)rle adNiiies rai asset: $ - $ 12,.97,555 $ 15,8£17,289 $ 18,442,286 $ 22,110,670 Pnimany governrrent Investec it carlilal assels, rel of related dell r/a $ 29,•181,`:13 $ 32,417,883 $ 52,877,6'15 $1 r8,2(15,£129 Resiricted r/a 1z,649,CI31 21,835,161 16,197,937 E,a38,344 Urresinicted n/a 210,3E1,283 31,748,163 39,108,504 98,886,847 Total prirr ary govenr mer I net aE aeis $ $ 60,188,281 91 761,081,7 i i $'1(18,184,060 $ '12a,'I •10,830 r/a - Nal availat le Ccntirued -27C- DESCHUITES COUNTY, OREGON NET ASSETS BY COMPC NENT LAST TEN FISCAL YEARS (amue, basis of ecccGrt,ng; Fiscal Year 1 NN9 1.- 111- -11 ^f1AA Clovennmental aclivilleE $ 12,92'1,454 11 '17,577,699 $ 210,821,757 1 23,3'11,911 $ 25,780,44 Investee in aapiial as Sets, nel of nelaleic cebt $ 48,887,'100 $ ,(1,023,Ev0 $ 76,240,077 $ E19,984,653 $ 92,529,375 Restrictec 2,292,308 21,26.1,887 2,411,903 3,795,874 3,979,619 Unneslrictec 60,027,183 63,997,83E 67,437,330 721,EV6,EI70 73,592,099 llalalgavernrrentalaciNilieia netmcels $ 11'1,206,59,1 11 '136,243,593 $ '146,(189,310 1 '160,IEI7,397 $ 170,096,949 Bc sine:.-tyfle aclivilies ImWec in capital asset:, net a1 related dein $ 12,92'1,454 11 '17,577,699 $ 210,821,757 1 23,3'11,911 $ 25,780,44 Restrictec 7,004,402 1,172,2621 1,130,284 1,1177,709 ',191,789 Unnestrictec 5,320,037 8,835,469 4,0(14,(199 6'19,7'9 (1,399,64EI) 11aial tLsirless-type activities neat asset: $ 25,245,893 1 27,585,422 11 25,956,140 11 29,'109,399 11 25,572,583 Poirrary govennmeril Imesied in capital asset:, riet of related deli 11 61,808,554 $ 87,601,535 1 97,081,834 $ 112,898,564 11 118,305,7'19 ResAicled 9,296,710 3,434,149 3,9 2,'187 4,933,6x3 5,171,400 Lnrestoialed 85,347,220 72,793,29'1 71,4-11,4219 73,463,589 72,192,409 Notal pnimany gcnemrreni net assets 11 '138,492, 84 $ 163,828,975 $ 1721,049,499 $ 19'1,292,756 11 '195,869,528 nula - Noi available -L 71- DIESCHUTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST TEIN FISCAL YEIARS (accual tlas,ls cl acccuntirg; Bxperses Gasiennmental activities: Genenal gm enn men t Ps biic pnaleclion C aunty roads F ealth and welfane Education Inleneisl an long-lenm debt Total t avernmental actisiities e)ipenses Busineiss-ttlpe activities: E olid was to Fain & expa centan FV park Natal business-tllpe activities expenses Natal pnimany < avennme nt expenses Fnagram Revenues Governmental ac tidies: Charges fan services: General government Public salety County mads Health and a ellare Education Oparatint grant: and can lributians Capital grants and cantnibuliam Tatal governmental activities program revenues Businast-type activities: Charges ion services: Sold waste F air 81 expa c enter RV pank Operating grants and contributions Capital c nants and contributions Total business -type actiAties F nagram revenues Total primary government program neuenues Nei (Bxpensc ),IF avenue Gavennmental activities Business-typci activities Total primarll gcniemment net expense General Re%arues and Othen Change s in Nei Assets Gavennmental activities: llasies Flrapery'laxes, lEmied fan general purpose Property'taxes, l(nried fan sherifl services Rrapenty'laxes, levied fan banded debt Tnansienl roam tax L nnastdc ted grants and contributions Investment earnings Inteirand equit)l teanslen Interund gain (lass) an Gensler of car ital assets Gain (lass) an sale crf capital assets lhansfens 'Natal gavannmental activities BusinErss-BIF a activities: hazes Pnaperly Taxes, levied Ion banded debt Inver; tment eannings Intenund equitll tnanslen Intenund gain (lass) an tnanslan crf capital asset: C ain (lass) an sale al capital assets N iscellaneous Trans'lens 'natal busines s-tflf a activities Tatar pnimany government Chance in Net Assets C avennmental acliAties Bus iness-type ac tidies Natal primany government n/a - N at available Fiscal Near 2p021 2043 2004 11005 3006 -.272- Continued nIa $ '18,209,224 9 14,947,947 4 18,872,55'1 4 25,751,315 rola 29,938,54(1 35,794,752 115,908,104 35,536,067 n,la 9,220,189 8,241,978 9,133,389 '14,362,681 n/a 21,226,318 19,222,151 2(1,47'1,295 21,977,467 We '1,1x6,637 •1,143,468 1,15.1,264 1,•196,665 We 2,648,585 3,265,5CIC1 3,489,134 21,37(1,842 81,349,493 82,01 5,79H 89,112,737 im,195,a37 rola 3,779,593 3,011,08a 5,291,80'1 5,908,747 n/a 4,41I,7E7 3,8(15,532 4,2C15,E7'I 4,16(1,993 nAa - 8,191,3Ea 1,416,E'12 Ix,UE9,740 $ 9 (9,540,(53 43 90,x:@,4(18 4 98,520,2(19 $ 1'12,2E4,777 We 9 11,757,348 $ 14,a53,85a $ '17,215,978 $ 14,338,08: nAa 2,910,175 5,145,(154 4,808,358 5,187,798 nAa 1,437,918 11,327,908 12,681,581 13,907,252 nAa 868,E 3E 2,OC19,193 2,39E,392 5,079,797 nAa 1,142,815 1.150.2 41 1,194,23(1 nAa 36,718,834 21,918,8E Cl 23,12E,283 23,433,9a9 n/a 1,393,312 E45,324 1,48E,E56 1,015,624 54,CIE6,223 5E,243,aE4 a2,8E9,489 64,1EE,692 nAa 6,208,063 E,651,736 7,•112,223 7,919,9221 nAa 1,5E'1,048 1.6 15,780 1,90-,840 2,149,531 We - - n/a 198,E•I'1 '109,555 75,49E 159,6ECI n/a 7,7E 7,722 8,377,0171 9,083,559 16,219,114 9 9 E1,853,945 $ 64,62(1,'1115 1 ]1,953,248 9 74,375,80E 9 9 (27,2E 3,2 70) $ (2E,372,732) 9 (215, 153,24 8) 4 (38,038,N45) (423,E38) 9ECI,459 (4'13,9'13) 149,1174 9 9 (27,686,9(18) 9 (25,,'12,273) 9 (26,567,161) 9 (37,888,9]'1) n,la $ '17,778,414 9 19,950,734 9 2.1,07,975 9 23,6(15,721 n,la 9,CK(1,94a 9,E 7 1,4 18 12,890,168 14 ,OE 6,727 n.la 2,8E1,7(166 2,912,525 2,824,853 3,276,-7E n/a 2,9E 7,211 3,(104,5E7 3,C1,8,E62 3,283,905 n,la 1.-1aE1,4E9 We 1,415,59E '1,144,3x2 1,758,483 2,858,718 n,la - - n,la - - E7'1 ('I(19,E98) n,la 4,817,E 3:1 (22,183) n,la (39E,742) (294,227) (E 82,E 85) (485,230) 34,773,59E 4,1,2C[7,152 41,455,944 4E,296,718 n,la 1,952,415 1,844,947 1,9(14,154 2,072,731 n,la 321,822 229,7x3 427,75E 851,352 n,la - - nAa (E71) 109,(9( nAa - (45,016) - nAa 2,352,65E - nAa 39E,742 294,227 EI82,E85 485,230 5,(121,635 2,3E 8, 877 2,9EB,9CIB :1,5'19,011 $ 9 39,795,231 $ 43,E76,C129 $ 44,424,852 $ 49,815,729 $ 9 7,5.10,320 1 14,834,421 $ 15,302,E96 $ 8,258,373 4,597,997 3,329,33E 2,554,995 3,9E8,385 $ 9 12,1x8,323 $ 18,'1E13,75E $ 17,857,E9'I $ 'I 1,92E,758 -.272- Continued DESICHLTES COUNTY, OREGON CHANGES IN NET ASSETS, LAST TEN FISCAL YEARS (accrual tlas,is c accourting) Rnagram Revenues Fisc at Y e ar 200 :001 2009 20'0 101' ExF erises Gavennmental activities: General govennment $ 24,161,521 $ 26,992,445 $ 27,241,378 $ 24,782,16EI $ 22,540,89a Rublicpnalectian 39,[155,432 49,723,290 47,493,147 5a,C133,277 53,944,031 flaunty roads 13,36(1,(174 14,609,597 7,478,873 14,7C)1,828 18,600,7(16 F ealth and welfane 23,923,726 22,733,857 23,2(13,39'1 23,83 1,92EI 28,828,892 Education 1,217,989 1,213,866 1,137,873 1,(178,769 979,980 Intenest an long-tenm debt 3,221,880 3,160,57'1 3,311,808 3,4a1,395 3,275,788 'Notal gavenna ental activities enpenses 104,94(1,632 1-14,433,546 1'19,866,47(1 117,829,3671 '128,17x,287 Elusinsss-t)1pe activities: 919,915 - Ecclidwaste 7,033,143 6,462,915 8,414,867 7,335,598 1,347,661 Fain & Empo centen 4,275,272 4,539,224 4,'152,893 3,710,074 3,819,399 R� park '1,78(1,05(1 312.882 322,179 343,898 llotal business-t)lpe activities expenses 308,415 11,0(12,129 2,880,642 1'1,367,849 11,510,958 'Notalprimanygovennmentexpenses $ 1'16,349,0471 $ 125,439,E175 9 132,747,112 $ 129,197,21EI $ 139,681,345 Rnagram Revenues Govennmental activities: Ot arges Ion senvic es: Genenalgovernment 1 14,021,619 $ 9,692,948 $ 14,59(1,354 $ 12,372,431 $ '11,744,342 Put lic salety 5.038,921 11,5(13,488 3,685,436 7,508,624 7,434,816 County noads 15,208,989 '14,899,440 '12,823,399 13,118,129 13,8(18,489 Health and vellare 4,912,931 5,134,211 1,146,444 1,(118,990 1,747,716 Education 1,(122,945 1,021,353 919,915 - OpEratinggrantsandcontnibutions 24,22'1,298 23,x35,484 30,39CI,518 29,1.171,520 32,'195,732 Capital gnants and contributions 1,991,818 1E1,335,6'11 '1,78(1,05(1 9,2(19,437 785,663 Total governmental activities pnognam revenues 671,al8,321 8QEI22,535 E15,3'15.1'16 72,255,1271 67,69EI,758 E9usinE ss -type activities: Changes Ion services: Solid wastE 8,22'1,483 7,749,609 6,639,623 EI,362,'ICIa E1,665,487 F ain & e)ipo c enten 2,'199,765 2,709,99: 1,9'12,771 1,536,329 1,992,262 RV pack - 89,005 1 15,'126 163,04E1 Openating gnants and contnibutions 1(16,808 84,955 54,405 85,765 39,271 (lapital gnants and contnibutions 94,19(1 Total business -type activities prognam nevenues 10,538,056 1 a, E138,74-4 8,EI95,8'14 8,09EI,320 8,859,a69 Total primary go)ienr ment program neve nues $ 77,546,377 $ 91,261,383 $ 74,CI1a,ma $ 8(1,354,447 $ 16,555,827 Nei (Expense), Revenue Govennmental activities $ (37,922,31'1) 9 (:3,81'1,01'1) $ (54,55'1,354) $ (45,574,24(1) $ (60,473,52EI) E usiness type activities (780,359) (363,383) (4,184,808) (3,208,529) (2,651,889) 'Notal pinimaigl government ned expense $ (38,7CI.1,870) $ (34, 174,393) $ (58,736,182) $ (48,842,769) $ (63,135,4'18) General Revenues anc O,herChanges in Pel Assets Gmiennmental activities: Manes Property TaxE s, levied km genanal purpose $ 39,894,192 $ 26,369,39a $ 31,833,253 $ 33,441,245 $ 33,663,728 PrapEntyTaxes,levied 'Ion shenilfservices '15,388,010 21,530,214 23,976,9E16 24,094,6371 33,66EI,EI33 Property Taxes, lEvied Ion bonded debt 3,935,056 3,05f1,85x 3,233,344 3,513,631 3,4E1a,558 Tnansientnoomtax 3,299,895 ;,535,328 3,212,173 2,959,337 3,151,974 L nnestnicted gnants and contnibutions _ _ _ Investment E annin gs 4,25(1,'12(1 4,068,9(11 3,893,842 1,458,594 981,569 Intedundequit)ltransler (6, 01 EI) - - - IntEriund gain (loss) on (ranter of c apital assets - (lain (loss) on sale o9 capital assets (27,954) - - Teansh ns (584,55EI) 246,431 248,733 212,883 (541,385) Natal governmental aclivitie s 9' ,128,747 5£1,847,972 64,397,1 11 65,672,3171 E14,383,CI77 E us ines s -type activities: Taxes Peoperty'Naxes, levied for bonded debt 2,(113,593 1,95%960 2,392,405 2,459,814 2,505,852 Ir)iestmenteannings 1,374,391 9851,381 5'11,814 178,817 71,876 Interfundequity tnanslen 6, 01 EI - - - IntErfund gain (loss) on tnansfen of capital assets - Gain (loss) on sale o1 capital assets (12,E174) Miscellaneous _ Tnansllens 584,556 (246,431) (248,733) (217,883) 541,289 Total business -type actiNilties 3,915,582 2,703,91(1 2,595,546 2,417,748 3,119,113 Total primary gc vennment $ 55,C44,379 $ 6'1,55a,882 $ E16,952,657 $ 68,090,(179 $ 67,502,150 Change In P at Assets Governmental activities $ 13,2(16,436 $ 25,0E1,9181 $ 9,845,757 $ 2(1,098,(187 9 3,9a9,548 9usiress-type activities 3,135,223 2,C 39,528 (1,629,282) (850,781) 467,234 Total primary gouennment $ iE1,341,019 $ 371,3716,489 $ 8,218,475 $ 19,347,3(16 $ 4,376,772 n, a - Pot w iailable -273- Functicin/Pr ciclram Go%ernrrental activities: Gene ral gover r rmeni Rut Iia saleiy County roac s Health and welfare E dL catior SlLbtotal covernmenlal aatMlies E L Ei ir ess-type activities: Solid wasie Fair 81 a xpo center RV park Subtotal k L sir ess-type act ivitie s Notal rlrirr ary gc veariment n/a - Not available DIESC HUTES COUNTY; OREGON RROGRAM REV ENLES BY FLNC-rlCN/PRCGRAN LAST TEN FISCAL YEARS (accnua/ tlas,is ct acccunting, (cchlars ,in tl-1c usE rids; FISCAL YEAR 2002 2003 2004 2005 2006 n/a 91 14,150 $ '11,044 $ 20,144 $ 18,042 n/a 9,365 c , 54C 8389 8,E94 n/a 11,752 -12,133 13,212 14,:88 na/ '17,713 '16,38' 18,.75 21,638 n/a 1,106 1,14' 1,150 1,194 54,086 56,24' 62,E70 64,156 n/a 6,00E 6,667 7,102 7,943 n/a 1,760 1,710 1,981 2,276 n/a - - 7,168 8,377 9,083 10,219 $ $ 6'1,E54 $ 64,620 91 11,9;13 $ 14,375 -214 - Carlinued Functic n/Program Covernmental Eclivities: General gavennment Rut lic safely COL my roac s F ealth and welfane E ucaiion Subtotal govennrr erda I activilies Business -4 pe ac lie Mies: Salic waste Fair 81 e> po cer ler RV pank Elukloial business -type activities halal pnirr ary government n/a - � of available CESCHUTES COUNTY, OREGON FIROGRAM REVENUES BY FUNCTION /PROGRAM LAST TEN FISCAU YEARS (e ccrual blasts of s ccc un 6r g, (doillsns ir, thousands; 2007 FISCAU YEAR 200E 2009 2(10 2011 $ 17,283 $ '13,331 $ 'I £ ,437 $ '17,486 $ 17,686 9,400 1i,36E 12,252 '13,E56 12,940 17,251 30,18: 14,5'1,e 2'1,354 13,827 1I1,8i0 'If,522 17,975 18,-/8'1 �I2,2E3 1,213 1,712 1,'137 '1,078 9EC 67,C 17 8CI,E 23 65,315 72,255 67,696 8,2Z 1 7,862 6,640 6,406 6,669 2,287 2,776 '1,967 1,578 2,028 - 89 '115 162 '10,528 10,638 8,696 8,09 8,859 $ 7-/,545 $ 91,261 $ 74,011 $ is 0,3.4 $ 7E,555 DIESC F- UTES COUNTY„ OREGON FUND BALANCES -GOVERNMENTAL FUNDS LAST TEN FISCAL HEARS (mcd[f Ed sccmM tlss,is o1 scccunting; Conlinueic -2176- Fiscal Year X1002 2003 2004 2005 0006 Genenal FL nd Lnnesenved n/a $ 4,749,789 $ fl, 11�,�27 $ 5,669,705 $ 6,830,482 Clom rr ii tec n/a n,la nds nk n/a A ssignec n/a n,la nk nils n/a L ns ssignec n/a nJa nk rME n/a Total GenemI FLnd $ $ 4,745,78 $ EI,114,c27 $ 5,669,705 $ 6,830,482 All Other Go% ernrr ental Funds Feservedill\onspericable n/a $ 652,21185 $ 761,961 $ 766,609 $ 857,'1/4 L nneservec , neporlec in: pecialnE%er[Lafunss n/a 22,893,463 27,280,233 41,773,226 26,203,588 Capital p rojecis funds n/a 2,4,875,64a 10,832,184 2,066,324 287,502 Debi service funds n/a 2,84'1,323 '1,843,7/'1 '1,638,674 1,330,609 Tote Unneseneed - 50,810,226 39,956,188 45,478,234 27,821,699 Resiricted, reported in: Special ne�ern a f� nc s n, L- nila n/a n/a n,la Clap iial pnajecls func s nk n/a n/a n/a n,la E eta senvice fL nc s r0E n/a n/a n/a n,la Total Restriatec - - - Carr rr itied, neporied in: Splecial revenLe iLnds rik n/a n/a n/a n,la Cap its I pnojeais fc nc s nk n/a n/a n/a n,la C ebt senvice fL nds nk n/a n/a n/a m1a Total Committed - - - Assignec , nEipodec in: Special revenue iLnds n,la n/a n/a n,la n,la CapiiEI projects iLnds mla n/a n/a r0a rMa Debt service 1 L nds hila n/a n/a n,la nk Total Assigned - - - Lnassignec, neportec in: CEpital projects funds n/a n/a n,la ri,iE hila Total Unassigned - - - Total ell otl-ergo\,ernmental funds $ - $ 51,263,715 $ 40,718,149 $ 46,242,833 $ 48,678,873 nk - No! e vailaL le Conlinueic -2176- DESCHUTES COUNTY, OREGON FUND BALANCES - GOVERNMENTAL FUNS LAST TEN FISCAL YEARS (mcdf,ied cccruc bests of6cccunikig, Fiscal Year -2177- 2007 2008 2009 � 0'10 2(11 Clereral FLnd LnIEserVEd $ 6,841,976 $ 6,129,202 $ 7,119,757 $ 9,933,612 $ - Com miitec n/a r,la n/a n/a - Assignec r /a n,1F n/a n/a E,481,1'13 L nassigr ec r /a n/a n/a n/a 4 ,623,153 Total Ger eral FLnd $ 6,84'I,E76 $ 6,729,202 $ 7,1'19,757 $ 9,933,6'13 $ 14,102,870 All Other Governmental Funds Reserved/K onspendat le $ 792,928 $ 989,812 $ 871,486 $ 806,696 $ 888,106 Lnreservec, reporlec in: Epeeialrevenue func s 50,40.1,270 50,4E 1,712 49,541,406 58,071,242 - Cagital puajecis func s 677,'141 112,879,9981 7,328,678 958,91'1 - ❑etiseivicefuncs 1,157,785 1,127,264 95E,147l 1,101,183 Total Uniesenved 52,236,196 48,738,978 57,72E,231 60,131,336 888,'106 Resiricted, reported ir: Special revenge finds n,1a n/a m1a Na 36,777,325 Clagiial pnajecd s func s nia n/a r ila r da 1,251,643 ❑eti service func s nia n/a nds r da 661,359 Total Restrictec - - - 38,6E 0,337 Commiiied, ieporied in: Special revenge IlLrds n/a rda n/a nda 13,396,3E1 Capital projects 1L nds n/a Na n/a r/a 122,361 Debt service ft nds n/a r0a n/a r/a - Total Committed - - '13,5'18,752 Assignec, reportec in: E pe cial i evenue funds n/a m1a n/a n/a 6,236,570 Capital projects funds n/a n/a n/a n/a 174,647 Debi service furids n/a n/a n/a n/a 83,529 Total Assic ned - - - - 7,35CI,746 Lnassignec, reported in: Capital proje cis funds n/a n/a n/a n/a (3,323,574) - - - - 13,323,574; Toial all other governmental funds $ 53,029,124 $ 49,738,790 $ 58,600,717 $ 60,938,033 $ 57,124,357 n/a - Noi available -2177- DESCHUTES COUNTY, OREGCN CHANGES IN FUND BALANCES-GOVER NMEhTAU FUNDS 11AST TEN FISCAL YEARS (mccifed e ccm,l basis cf e ccountirlg) Revenues llaxes Licenses and permits Fines, forileitures, and penalties Special assessmer is Interest and renis Intergoveiinmenlal Ch anges for services Oilen Notal revenges E xpenc itlures General governmerI Publia sanely C OL my roac s Health and vvelfane Ec ucation ❑eti service Rrincipal Irterest T nustee fees Debt issuance costs Capital outlay Notal expenc itures Excess of revenues over ILnder; expenditures C ther Financing Sc urces Ill ses) Transfers in llransfers ori Debt issLanae Bond pnemiL milc iscouni Refuncirg bonds issuec Payme nts 10 escrow age nt Proc eec s of sale of easets Notal oiler financing sources 1L ses; Net chance in fund kalances Debt service as a percentage of noncapital expenditures n/a - Noi a�ailat le Ccrilinueic -2718- Fiscal Year 2002 2003 2004 2005 2006 n/a $ 32,618,617 $ 35,614,972 $ 40,410,761 $I 24,182,536 n/a 439,384 515,516 539,345 5Z 1,430 n/a 1,336,903 1,206.561 1,331,035 1,506,203 n/a 689,06.1 715,535 629,407 375,827 n/a 1,570,165 1,651,061 2,880,051 3,782,331 n/a 38,76'1,879 38,961,949 41,342,653 42,330,291 n/a 1,`,105,643 17,660,'187 19,2211,5213 20,460,721 n/a 1,674,880 1,043,269 3,128,943 2,230,837 - 92,196,532 97,369,050 109,483,718 1'15,410,176 r0a 17,213,454 212,727,726 '16,992,512 23,176,374 r0a 29,026,478 32,938,286 35,177,676 34,933,093 r0a 9,998,658 9,6:4,024 '11,190,724 12,699,890 r0a 22,759,749 21,5,`2,3,`2 23,252,183 25,039,345 n,la 1,106,637 1,143,468 1,151,264 1,196,665 n,la 2,889,036 4,259,579 4,024,705 2,146,584 m1a 2,108,443 3,422,499 3,340,049 3,243,561 m1a - - 7,685 3,430 m1a - - 130,918 133,596 nda 10,505,0,e6 20,545,960 '11,862,923 5,;1;,;48 95, 607,4 91 116, 263, 894 10-9,130,639 11.1,288,092 13,4'10,9591 (18,894,844; 2,353,079 4,122,084 n/a '15,5'13,525 11,023,022 18,,e88,,e00 20,514,619 n/a 1.15,838,130) ('11,428,172; 119,183,,`64; 1121,346,431; n/a 27,719,411 1,088,508 3,876,382 - n/a - - - n/a - - 1,793,E 14 5,915,000 n/a - - (1,738,354; (5,717,404) n/a 564,949 2,321,125 492,602 166,950 - 27,959,151 9,009,081 3,728,980 (597,266) $ - $ 24,548,192 $ 19,889,163; $ 6,082,059 11 3,594,818 n/a 5.9% 8.0% 7.8% 7.E% Ccrilinueic -2718- DESCHUTES COUNTY, OREGON CHAN GES IN FUNDI BALANC BS - GOVIERINN E NTAL. F UNDIS LAST TEN FISCAL YEARS (rrcailiedeccruelb6s1s cfecccudirg, Revenues Taxes License: and permits Hires, Ilorfeitunes, and penallie: Sflecial a::essment: Interest and nent: I ntengovernm ental Ct angeE fon services Olt er Total re%enLes Expenditures General government Rutlia safely Counly roads H ealtP and %elfaua Education [leti service Rrir ciplal Intere;i llrustee fees Debt is suance cae1E Capital outlay Total expenditure: Excess of rever ues over QL nder; expendliL res Other Financing Sc urces QL ses) Trari: fers in Tran: Pers oul Debt issL anae Bor d prerriit rrii c iscaunt Refunc it g bondE is suet Rayrrants la escrow ageri Rroaeec s of sale of assels T offal of I' er financir g sources I1c ses; Net change in fur d balar ces Debt service as a penaentage of noncapital exper dill nes n/a - Not available Fiscal Year 20C 7 200E 2009 20' 0 2011 $ 47,100,658 $ 53,685,756 $ 59,765,686 $ 63,729,316 $ 63,806,103 621,774 551,883 452,980 549,(13 689,142 1,573,822 1,696,965 1,648,134 '1,645,313 1,596,621 270,151 482,49: 474,559 257,916 193,605 4,974,934 4,721,688 4,000,663 2,360,035 2,595,846 43,230,353 75,576,27EI 77,123,068 77,287,814 82,326,7'19 20,983,902 '18,698,609 16,999,531 17,615,561 '17,515,802 978,935 477,816 357,166 925,947 505,740 1'19,734,529 155,891,48:1 '160,831,787 '164,370,915 169,229,578 2":,946,449 26,919,775 24,9'16,4c 2 32,4 / 3,'17 3 22,E114,: 21 38,127,863 73,785,397 74,219,306 74,626,653 78,'159,464 13,274,067 15,263,'147 '17,004,2'18 '15,806,002 16,648,99'1 26,828,472 25,966,357 28,199,244 25,840,307 3.1,725,577 '1,217,999 1,213,866 1,137,873 1,078,769 979,980 4,003,240 4,349,917 4,52c,c 13 4,595,659 5,678,728 3,069,252 3,051,380 x,090,228 3,296,705 3,157,964 5,710 5,210 c,06E1 2,455 3,218 12,250 - 237,657 49,471 - 5,110,510 8,608,464 11,559,996 12,596,751 8,245,442 115, 595,811 1r,19,213,5'13 164,89-1,332 160, 36EI,945 167,21 3,6EI5 4,138,718 il3,322,028: (4,069,545) 4,004,970 2,015,893 20,769,508 '18,2'14,344 23,231,232 (22,203,870) (18,421,256; 1123,297,732) 1,077,000 - 13,352,250 - - 46,277 580,384 115,835 19,839,328 '12,3'13,8'16 1120,008,290; ('14,012,126) 1,320,000 40,000 (4, 838; - 222-,023 (9'1,077) 13,332,027 1,146,200 (1,658,c10) $ 4,36'1,740 $ (3,413,105) $ 9,262,482 $ 5,151,170 $ 357,583 6.6% E1.E1% -2171 - 5.0% 5.80N 5.6% DESCHUTES COUNTY, OREGON ASSESSED VALUE AND ESTIMATED VALUE OF TAXABLE PRCPERTY LAST TEN FISCAL YEARS (in trlcusGnas cf oohErs, Real Property Personal Frcperly Nanufacturec Hcmes Fisc al YEar Assessed Estirratcd Alsscssec Estimatec Assessed Estimated End EC June 30, Value Actual Value Value Actual Value Value Actual Value 2002 8,953,5714 12,016,020 277,973 278,404 711,493 78,095 2003 9,685,6717 13,585,512 289,0371 289,240 711,257 76,685 2004 '10,484,956 15,192,941 289,95(1 289,962 712,507 8C,448 2005 '11,497,220 '16,890,285 308,98EI 308,999 713,7711 82,344 3006 '12,640,050 20,2071,6571 :139,456 339,486 62,959 671,888 20071 '13,870,767 271,611,646 383,447 383,447 61,946 671,553 2008 '15,020,692 36,089,166 415,380 415,548 58,898 65,9571 2009 '15,988,780 36,7159,449 466,756 466,839 55,989 6,1,3C2 2010 16,7129,496 32,244,472 439,296 439,299 54,578 6C,7123 201'1 16,870,389 22,613,760 411,330 4'11,330 48,328 51,783 Sleurces: Ces&utes CaunlyAssEssoifs Depadmeni and Oreclon ❑epartmeril of Reverue Ila', includes lax -exempt rpioperty Confrued -28C-. -21811- 13ESCHLTES COUNTY, OREGCN ASSESSED VALL E AND ESTIMATED VALUE CF TAXABLE PRICPERTY IJAST "11EN FISCAL YEARS (in thousands cf do Vats, Tctal Exemptions Rublic Utilities Assessed Valueila) as a taxable Range cf Tctal Percentage cf Asseseied Estimated Assesised Assiessed Esllimated Direct lax Bstimalled balue Acllual Value Vale Value Actual Value Rates Raid Acllual Value 3'15,922 332,'186 12,958 9,606,003 '1J,704,701 2.6967-3.7CI66 75.7'12% 325,968 335,247 14,017 10,397,922 14,386,684 2.6185-5.6755 72.599% 327,493 330,462 15,252 11,'199,454 1E,893,813 2.6807-5.6240 70.31 C1% 348,827 351,843 16,242 12,212,561 17,633,47'1 2.700'1-•5.6809 69.350% 323,329 327,627 16,319 '13,349,47E 20,942,678 3.6938-9.12W 63.821% 331,845 338,869 22,612 '14,625,393 28,401,515 J.6548 -E.1385 51.975% 352,616 369,411 23,638 15,823,948 36,940,082 2.9780-E.8087 42.901 ON 388,838 403,899 25,803 '16,874,560 37,691,489 2.9'170-6.1060 44.8390/a z 17,996 430,990 28,577 '11,612,789 33,115,484 2.7805-6.2059 53.1761/o 436,787 450,305 31,009 '11,T.0,725 03,527,'118 2.8947-6.2598 75.5371/o -21811- DESCHUTES COUNTY, OREGON DIRECT OVER UPPPING PROPERTY TAX RATES UP ST TEN FISCAL! YEARS (rete per $1,GGG of eSS65SEd ma/be, County dinecil rales Rates levied to all laxat le County proplerties: Genenal Jail Bonc Fairguou nca Bonc Sheriff 11Cot ntywic e) Caunly Exlensioni4H CHID 5'I'I CSD E I'I Lacal CIFltian Courtly cislnicls Flaic ty all FInciperies Rates levifu totaxatle rural Courity p1norlerlies: ShE riff iJCCILn'ly) ShE miff ilRu nal Rates le%ieu to itaorFOratec and CSD flax oacEis: ShE riff Qlriacmpoma1ed. Certain Cot Wily propE riles ane sut;eet to one of the followir g rages: EEinc Litrarl Bonc Rec mond Litrany Boric 9LrinivEnLit rary Boric Raid ty Bleak E ti lie Fnarlerties orily: HIE ak BL Ile Rancl- C SD BIEak BIL lie Rancl- CSD Lacal OFii Raid ty Sunriver properties only: FisoalYEanlax* sarE PayaLle :aaz 20CIe '1.:783 1.2183 1.:783 1.27f 3 1.2183 0.21'11 0.11913 0.1780 a.'IEll f O.'IE12 0.2031 OAR le7 a.1702 a.1E17 Cl. 11EON CI.a22Z 0.0:34 a.(1224 a.a224 CIA224 a.-ieif 0.11E IE CIA E1f 3.161E Cl, 'IE 18 E.9987 6.'1643 CI.C9a0 O.a9(Ia CL090C '1.876 i 1.8385 1.90a7 '1.88(1'1 1.87 3E 1.120(1 1.'12 Ca '1.*121CIC1 'I.EO(10 1.Eacia 0.78001 0.1ECa a.780(I 0.82CICI a.82CC 0.'1332 0.1'182 0.'1'189 01,0925 C.C9911 0.'10;0 (1.01549 O.a91E Cl. 07E2 C.0 723 0.OW7 C.(1770 0.07:13 01.07 a8 CIAE68 1.0,699 1.0499 1.x499 1.0259 'I.C499 9tnnivenElEaviaeDi;trial 21.9E00 2.89010 2.91x0 21.EE00 Rarce of Caurly Dinectl Fates Paic 2.E5E 7 - 11CIEE 2.E IE5 - E.E751 21.Ee0i -1.64o 2.70C'I • c.( HOW 2.E538 -5.7210E City and tawr rales Benc 2.EIa35 3.8(13: 2UC35 2.am, 2.8035 Fecmanc E.9987 6.'1643 E.OE43 E.aE4<1 6.C643 Sis'IEns 21.E4'17 2.E41i 21.Ee17 21.E4'I1 2.E41i LE Ririe - Benc Lntan Renewal SFlEaial Levy 01.1744 C.'191E (1.2(49 (1.21358 0.211921 Ciiyoil RecmaridBarid a.e23(1 C.177E CI.1439 0.119E SunriverSemioE Elistrial - 3.45(1(1 am as 2.911001 2.96(1( REcmoaic Dawrlawn Urtan Renewal Levy 01.1979 0.9792 CLESCICI CUe718 0.467E Redmoric Airpor Unban REniewal Levy CI.2147E 0.2:219 3.21848 - Lit rary c islniat nates CIA900 0.95010 CLSEICI0 0.9900 C.51 at Fire c istricl rales 1.0924 - 2.7317 'I.C924 2.7317 1.09214 - 2.731 i 1.01924 - 2.7317 1.C1924 • 1..1:1 17 Parks anic neareation c istrial rales .220 a - 1.4E'IC .32ICa - 1.ZE110 .330 Cl - 1.4E 1a .22CIC - 1.4E,10 .212130 - 1.4E'l0 School dislriat rales .9.E'12(1- 7.75421 5.51(19 - 7.17 87 9.10215 - 7.4751 9.494E - i .97 1E 9.4919 - 7.9C 3'1 Road c istricl rales .780C - 4.21,e7 .4E 38 •• Z.21147 2430 - 3.e50CI .4249. 3.611010 i E 31 - 3.E 900 ClltoraFlocial district rales 0.2891 Cl.' E195 a.2899 (1.21195 a.'<IE195 Sources: DescfLie 8COL nlyAssEssan'sOffiae arc DesahLlesCourity RirianciE DepartmErit C o n t i r ued -2IF 2I- DESCHUTES COUNTY, OREGON DIRECT CVERLAPPING PROPERTY TAX RATES LAST T EN FISCAL YEARS (rets per � 1,000 of ass6ss6a v2ilue; Fiscal Yc an Taxes are 'L27E 3 3007 Courtly dircat rales 1.378(1 Rales levied lc all taxable County prorerties: 0.1339 General 1.21 E 3 Jail Ean( (1.'102 Fairgiourics Eanc 0.1464 Sheriff lCou ntywic a) (1.99CIa Cauniy 0xiension,141- CSD CI.0224 91'1 CSD Cl. 1Ell 8 911 Uacal Orliion CL(19aQ Courtly c islnicls paic t y all rinorler ies 1.8348 Rates levied to laxatla rural County Fncrerlies: 0.161 EI Sheriff (ICOL rity) 1.EICla0 Sheriff tjRural) 0.23(I3 Rates levied to incorporaled aric CSD tax c c c Eis: 3.917a Fiscal Yc an Taxes are 'L27E 3 1.27 E 3 1.27 E3 1.378(1 0.'131 Cl 0.1339 C1.1395 0.1135E 0.112E 8 0.'1' 1 C C1.144'1 0.1464 0.95(10 (1.99CIa CL9900 0.92(1(1 O.Q224 CL 0334 CL(1324 O.Q234 0.1618 (1.1 EI18 a.1 Ell 8 0.161 EI - C1.230a C1.2300 0.23(I3 2.6780 3.917a 3.9361 2.89 7 1.400a 1.z aaa L, ax 1.40(Ia Sheriff tpnaorrloratec) MUM - Certain County properlias aw sctjaal I one c Ita following nates: Benic Lit nary Ean( CIA856 6.0898 0.(1852 MIMI (1.0880 Redmoric Litnany Eanc Cl. C1618 (1.0988 CLCI967 a.(1573 0.0!198 Sumniveu Uitnary Earic a.CIEl37 0.0007 3.(1990 0.059EI 0.0591 Paic by Blac k Butlle r roperl ies c nily: Black Bcfie Rariah CSO I.C1499 1.0-199 1.0499 1.0499 1.N 99 Blaak BLlle Ranah CSD Laaal Clgl a.ea00 (1.4(I00 0I.�aaO a.40001 (1.511ICla Paid by Sur niv er r rc r e Miss ordy : SurIIIIVE111 Service Disiniai 3.(1300 ;I.Oi 00 3.1300 3.3200 3.310a Rar ge of Clounty Direct Rales Paic 2.EI548 - E.7 3811 2.67 8Q - 9.8CI87 3.91 i0 - El. 1060 3.7805 - 6.3059 2.8Ek 7-EI.2998 Cilly aric town nates Bend 2.8039 VIC135 3.803!1 2.8039 3.11(135 Rec mand 6.06 3 6.1643 6,1643 6.1 Eh 3 El.1 E143 Si9dems 2.6417 3.!14'17 2.64'11 2.6117 2.0417 La Rine - 1.6800 1.980(1 1.98(10 ILEUM E and Urtan Renewal Sgeaial Levy 0.22EI6 3.3995 Q.270(I 0.2066 C1.27 911 Ciiy of Redmorlc Boric 0.893 a.C1155 a.'102(I 0.11 E18 CI.CI947 9c nniven Service Dismal 3.a2C10 3.(1100 3.'130(1 3.22Qa 3.11100 Rec man( Dawniowrl Unban Renewal Levy 0.3228 a.11'19 Rec man( P ingart L ntari Renee, al L evy - Library districll rales 0.59aa Q.950CI 0.55(1(1 C1.59aa Q.9500 F ire district vales 'I.a93e - 2.7317 1.(1924 - 3.3081 i.92e - 3.w7 3 '1.a9'14 - 3.07 a9 1.092L -3.a74z Rauksarc racrealicr districtnales .2300-1.4610 .22CIQ• 1.4EI'1a .2300. 1.zEll 0 .'1300-'1.461(1 .3300-1.46'10 Sc h c of c istnic i rates 6.46EI9 - 7.383E EI.� 474 - 7.27!11 6.8851 7.24 34 6.99(11- El.� 37'1 8.-I923-8.'130!1 Roac district nates .7831 • 3.69aCl .7831 - 3.65(1(1 .783'1 - 3.69(1(1 .66CIa - 3.!1900 .3248.3.0500 Otherspucialcislnictuates C1.2895 0.3898 0.M4E C13809 0.3793 -283- DESCHUTES COUNTY; OREGON FRINCIPAL PROPEIRTYTAXFAYEIRS CURRENT FINICAL AND NIN E YEIARS ACC 2011 MI. BaaHelan Ina. Sirra lvmnlain View LLC Borinetl PuagEirties Ltc PartnensFip Brooks RasCILnaeS Canpcnalicn Total I 4EI4,E 79,359 * Formanly known as RCI & E Clas Tnarismission NW Sounce: Oasahules CaLniy Assecisor's DepartmEird rda - P c 1 available Rank 3 4 5 6 7 8 9 1C IP E:LI 2C C2 Pencanitage c I Tc lal Cc L my Taxi ble Ta) a t le Assesscc Value AssessedValLe Fang C.43`/° $ «,'123,40( C.ZCy° 1 axable 1axaayen Assassec Valuc Raoifiaorp QRP&L) I 16,48E,( C C Cas Tnarismission Narth AE151 Coriplaraliori* -40,263,:ICC Clwast Cariplanadion 51,41E,L00 Casaade t` Ed nal C as C cmpcmaiian 4E ,59'1,C CO TD Caseace h igl- lancs LLC 3E,OE9,20 9agle Cnesi Inu 31,:111,[80 CVSC LLC :IEI,:IE-1,960 Sl.nAer Resort Limited Par riership 39,812,335 Banc Cable Con ncnicatlionsLLC 39,39'1,2(10 TOL ahmarkatMOL ntBEchelorVillageLLC ;19,098,E80 MI. BaaHelan Ina. Sirra lvmnlain View LLC Borinetl PuagEirties Ltc PartnensFip Brooks RasCILnaeS Canpcnalicn Total I 4EI4,E 79,359 * Formanly known as RCI & E Clas Tnarismission NW Sounce: Oasahules CaLniy Assecisor's DepartmEird rda - P c 1 available Rank 3 4 5 6 7 8 9 1C IP E:LI 2C C2 Pencanitage c I Tc lal Cc L my Taxi ble Ta) a t le Assesscc Value AssessedValLe Fang C.43`/° $ «,'123,40( C.ZCy° E9,3C7,973 0.29% EI6,CW,-I61 C.2 A% 24,190,73(1 C.2'I°/ C.2 0/1 34,E22,WEI C.2'I% a.2 a°/ 29,98EI,0E7 a.20% - 0.2 0% - 21,96(,416 19,16(,310 19,C 13, 6,111 '18,129,« 3 2.62% $ 314,893,7E(3 3 'I 2 7 5 6 E cl '10 Peraarilage c i Total County Ta) at Is Assessicc Valua C.9'1 % C.E9°/ CA19% C.26% 0.36°/ 0.3'1 0.29% 0.21% 0.20% 0.'19% DESCHUTES COUNTY, OREGCh F ROPE RTY TA)QES LEVIES AND COLLECTIONS LAE T TEN FIE CAL YEARS (arrcunt� sxrjresscdir fhlcusanas) Ccllected within the Fiscal Year of the IJevy Fiscal Year Taxes Levied Cc Hectic ns in 9nded fon the Fiscal Percentage of SL bsequent llctal Cc Hectic n: tic Date Amount 200', $ 27,923 $ 26,890 90.301% $ 1,032 $ 27,922 2003 3'1,644 30,E 11 90.736% 1,029 31,640 2004 34,408 33,412 97.105% 995 34,407 2009 40,721 39,718 97.9370ro '1,00(1 40,718 200EI 42,784 4'1,87'1 97.8E60/a 905 42,77E 2007 46,212 44,875 97.107o/a 1,322 4E,197 2008 93,123 50,752 99.9370it 2,250 53,C102 2009 60,474 56,843 93.9960/ 3,012 59,855 2C110 63,162 60,015 95.0180/c 1,808 61,823 2C11'1 63,166 60,557 95.870% - 60,957 � el of discounts and acjusiments -2E5- Percentage cf Le%y 99.996% 99.987% 99.99-/% 99.993% 99.981 % 99.9E8% 99.772% 98.976% 97.880% 95.870% DESCHUTES COUNTY, OREGON RATIOS OR OUTSTANDINC DEBT BY TYPB LAST TEN FISCAL YEARS (dcdars it IIhoGserds, exceptpEr capita, C',overnmental Aal ivilies ' SE e f age 294 for persanal iriaomei and population c ala n,a Noi available. Calrtlinued -2 86 GericuaI Limited SFleaial Ccirlificates null Fliith REmI Obligation flax Assessment of anc Credil CaFlital Year Bands SoncE Bonc= ParliaiFlal!on Clbligatiaris Leases Loans 2002 27,£119 9,790 1,1£ICI '1'1,(17: - 7E7 1,461 2003 SIE ,E 3'I 5,E 1E '1,1 Cla 10,4 3E 27,,' Cl! E 21E 83£1 2004 05,319 '12,z£IE 347 9,7E0 26,£1£k 3<< £I(12 2005 2 3,264 '12.z E Cl 2 £IE 7,3E Cl 3'1,E < < 43 4 CIO 2006 1,'I 8'I '12,< i z 13E 91E E 35,987 22 '11(l 2007 1 £1,974 12,3£ICI 7 7 E 7 Cl 35,E E E I E18 :ICICI 2008 1E ,629 '12,3-, f 3C1 37 Cl 34,CIE Cl 14 E Cl 2009 1z, 160 '12,<<E - 45,£13(1 2(10 20'10 11,E3'1 '12,137 45,2E:1 1E0 2011 £1,733 '11,38E 43,'IE31 1�0 ' SE e f age 294 for persanal iriaomei and population c ala n,a Noi available. Calrtlinued -2 86 DESCHUTES COUNTY, OREGON RATICS CF OL TSTA NOING DEBT BY TYPE LAST TEN FISCALYEARS (achars in thcbsenas, except per cepita) -287- BL olriess•71) pe Alctiv ities Clenenal Full Failt Natal Parc aritzge Fisca l Clbligatian anc Chec it Pnima rl of Persoriz I Pell Year Bonds Clbligelions Loans Govenrimenl Income' Clagita' 2002 32,750 - 990 73,388 2.Oe 572.34 2002 34,050 6,190 9:8 102,328 2.36% 791.79 2004 32,190 6,190 939 'ICE,745 2.611% 780.89 2005 33,230 8,853 91: 107,033 2.11El% 745.93 2006 3'1,155 8,656 901 10'1,367 2.(111% 664.20 2007 '19,955 '18,037 48EI 106,725 1.98% 663.67 2008 '18,635 '17,529 470 '100,292 '1.78% 600.E0 2009 '17,185 '16,944 4811 '107,018 '1.88% 626.92 2010 18,E110 '16,342 429 10'1,e98 rich 589.93 20'1'1 12,885 15,719 417 93,44: nAE n/a -287- DESCHUTEIS COUNTY, OREGON RATION OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (ccldars in ttoGsarids, Except pErcaplta) ' SE page 2184 for property velue de to. 2 Fopuletion data can bE fcund on page 294. n/a - Nci available. -2188- Germ] Benceic Debt Outsitairdingl Generail Perceirtage of Fiscal Cbligatior Actuail Taixaiblei Per YElalr Bonds Value' of RicipertM Capital" 2CC2 $ 51,EEE C.41% 407.E 2003 50,E81 C.35% 387.9 2C04 48,4C9 C.30% 357. 9 2C05 4E,494 C.2E'%a 3'17.C5 2 C C6 42, 36 C.2C'%a 2 77.4 C 2CC7 3E,929 C.14l%a 2142.CE 2CC8 �E,264 0.1C% 21'11.14 2009 2'1,345 C.CE% 1E2.62 21C1C 217,141 C.CE% 1E7.75 21011 212,618 C.1 C % n/a ' SE page 2184 for property velue de to. 2 Fopuletion data can bE fcund on page 294. n/a - Nci available. -2188- DESCHUTES COUNTY, OREGON DIRECT ANDOVER LAPPING GOVERN NEINTALACTIVITIES DEBT AS OF JUNE 301, 20' ' (cohlers in thcuser, cs) Estimated Debt Percentage Governmental Unit Cutstandircl Appliciablc De b1 rcpaic wilhi property taxes Estimates Share oil Cverla pping De bt Central Oregcn Ccmmunity Cclleige $ 41,055 821.217914% $ 3Ci,7801 City cf Bend 24,31315 10CI.CICICI01% 2z,c139 City cf La Fire 52101 1 CCI.00IC101% 921C City cf Redmond 21,669 1CO.CICICi01% 3,6691 Crcck Ccunty Schcol Disirict 215,C164 1.1970% 31C101 CraakEid River Rainc h RRPD VI -5021 21,6901 7.63143% 21C15 CrciakEld River Ranch SrIEicial Foaid District 62101 7.75914% 48 DeschUtEIS Cauniy RRPD 1 (Reidmond) 895 51 .86915`y° 854 DeschulEia C c unty Sc hcol Disirict 1 JEEind-Lai F ine) 2215,C171 'I0CI.CI01010`% 2215,071 Deschuiea County Schcol Disirict 21 ilRedn-icnd; 174,2184 53.21575`%a 1621,9313 DeschulEIS CcuntySchcol Disirict6 iISisiErs; 2131,699 cc.c618% 212i,690 FowEill Hilltop Acres SrIEicieI Rcad District 20 '10CI.CI0010% 2101 Le PinEi Parks 81 REicreiaticn Distnici 520 '1Cl0.CI000% 521CI La PinEi RRPD a55 57.80177% 9431 La PinEi E PEiciad SEwer District 176 '100.000IO% 176 Lazy River SPEiciel Road Districl 310 'ICC.CC00% 3101 INewbEirry Estate Special Road 105 1CCI.0000% 105 Redmcnd Area Pank & Reicreetior DisUici 870 'ICC.CI0100% 870' Sisieirs RRPD (Camrl Sherman) 21,3115 85.C221% 1,968 TenrEibcnne Weier Disirict 630 1CO.000C% 6310 Subtcial, cVEirlapping debt Deschutes Cow my direct debt Total direct arc overlapping debt Sources: Oieigon Siate Treasury, debt MenagemEini Informaticn System 479,867 6 31,422 $ 543!,285 Note: OVEirlapping governments are those i that ccincidEi, at least in paini, with ilhei geographic bauridariEis cf thEi County. This schedule estimaiEis the portion of ihei outstandirg debt of those avenlapping gcvEirnmEints that is barnei by the residEiniq and bL siriesses of Des& utEis Couniy. This process reccgnizes chat, whEin cansideiing the County's ability to issLe and rEipay long-term debi, ti El Entire d6bi burden borne by thEi nesidents and businesses should bEi iakEin into aiccaunt. HcwEiver, this does not imply that Every ialXPEly it is a residEini, and thEirEfarEi responsible fon rEpaying thea debt, cf each overlapping government. Net prc pE rty-tax hacked dEibi was used as the DEibi Cuistanding "hich is dEirived from thEi grass prc periy-te x backed debt less sielf-suppariing unlimited geinenail cbligaticnEi and sEdf SL pparting IimitEld tax geinerial cdIigaiicn debt. TV direct debt is the icial emaurt cf thEi governmental aciivities from the "Ratios of Cui standing Deat by Type" Schedi.le. -285- DESCHUTES COUNTY, OREGON LEGAL DEBT MARGIN INFORNATICN, LAST 1 EN FIS CAL YEARS (dode rs ,in 11house r, ds� Lege I Det t Marc it CIE Iau1E tion for FisaE I Yean 2011 EsimElecAckElbelue $ 23,1 27,179 EsiimEiedAclIEIVElue 3 23,527,'179 CetIlimii(IA%Ofeslimaiedactcalvalce;' 70,E44 CetIlimit (I%ofestimalecEatualvalLej23;,270 Ceti applicable tc limil: Ceti applicable to limit: Ge neral oblic alion bonds 22,018 Limite c lax bonds 54,549 L eeis: Arrlc L n1 set aside 743 ton repayment c1 c ett 11cial rel debt EpplioEtle Ic limil 22,818 llclal net cebt applicable 1a limit 53,800 Legal cebl margin $ «7,c26 LegEI cebl mangin 1 18'1,46EI ❑ebt Lim il j2%) . Notal net cebI aprllicatle to limit Legal detI mErcin Notal net ce bl app IicatlE to IFE limil E s E peneer Iage of c ebt limil Fiscal Year 2002 2002 2(1(14 200E 20(16 1 2E1,09z $ 2EI5,7<4 $ 317,876 1 3E0,EIEI9 $ 418,854 E1,56E E0,EE11 48,409 ZE,cZ9 42,336 1 202,52c $ 2":5,1E3 $ 269,467 1 30EI,700 $ 376,518 20.291/o '17. (ION 15.23% '13.030/( 10.11% ❑E b1 Limi1 (j1%; 2 y '127,047 11 '140,887 $ 158,938 $ '17EI, 3"r $ 209,127 Total met CIEbl applicable to limit 6,970 4C1,4'10 45,842 E";,0"3 28,147 LE c al c ebt mangir $ 120,077 $ '102,457 $ '113,C196 $ '123,300 $ 1Ell, 2180 Tolal r el det I E pplicable lc the limit as a pencentage of C bt linin 5.49% 28.291% 08.84% 30.08'/o 221.c 9% ORE 2EI7.CIEz pro%ides: "The aggnec ale arricn nt c c enenE I c t IigEiton taric ed indeblec ness of coy riliE s shE II r o1 at E ny time exceed tesla P naE ril of the real miarkel vE lue of all Iaxat le F ropenly in 1 e oat n)." z ORE 287.0;3 pnmides: "A county shE11 riot I-a%a EI any arae lime outslaric ing limited tE x t rided inc ebtedness in a prineiral amount that E), CIE ec a orae rercent of II`E neE l maOE l valve of E II IE>z ble property within the county." Continued 290- DESCHUTES COUNTY, OREGON LEGAL DEET MARGIN INRCRMATION, LAST -1 EN HIS CALY EARS (dclar:.n fihousares) Fiscal Year 2007 200E 3009 20'G 2011 $ 998,0: CI $ 7138,802 $ 75: ,82 CI $ EIE13,110 $ 270,944 c E1,9a9 2 5,21E14 31,349 27,141 22,EI18 $ 529,'101 $ 71(3,938 $ 722,489 $ 826,269 $ Z47,926 6.85% 4.710/a 4.16% 4.CRO/o 4.81% $ 284,019 91 3EI9,4CI1 $ 376,915 $ K'1,71E1 $ 229,371J 47,750 40,129 57,509 E8,993 9:,806 $ 236,265 $I 322,263 $ 219,406 $ 274,801 $ 181,466 16.81% '12.49% 15.16% '171.171,/0 221.871°/a -21511- CESCHLITES COUNTY OREGON PLECCEC-REVENUE COVERAGE LAST TEN FISCAL YEARS (dc lls is it the usar ds; 21a' 0 20'' Ncte: Detsils regarc ing the CaLniy's aLtslandinig ( Eltt cE r t e 110L rio in the nates 10 the ina riaial slalemends Continued -21921- Limitec Tax Bonds (Sei ias 1992 & 1996) Spec ial A: ses: ment Bonds - dSeries 20(1(1; SFecial special ME(aI AEaesement Debt Eervica Aeaesement Debt Service Yciar ClolleclicrlE Pdreipal Irlereal Cloveiage Colleclicr: PHrcipal Inleresl 00verage 21002 5(l 121, 26 Q33 29' 19 71 21.(1 21003 38 1 a9 20 0. 8' 203 Ela 67 .38 21004 0 2109 'I a.cl9 .IS 7E3 4� 0.' 6 21025 7: EI' S 0.54 210a6 :IEI 49 9 0.56 2001 43 Ela 7 0.64 21008 5 471 0.56 21009 216 30 1 Cl. E14 21a' 0 20'' Ncte: Detsils regarc ing the CaLniy's aLtslandinig ( Eltt cE r t e 110L rio in the nates 10 the ina riaial slalemends Continued -21921- DESCHUTES COUNTY, OREGON PLEDGED -REVENUE COVERAGE LAST 11EN FISCAL YEARS Ocidam art thcGsand6) Full Faith erc Crecil Oblig<lions QSenies 2002, 20(1:, 20017, 20(19) Special Assessmer 1 Det I Servic e Collectiors Rrircipal Interest Cavamgs 21, 4f12 821 52 0.72 381 383 3CI 1.'14 3011 349 3"1 0.79 2018 176 18 1.06 35 0 34, 7CI 0.94 M1 223 EI 1.42 295 29E i 1 0.70 268 263 El 0.83 -293- DIESCHUTES COUNTY„ OREGON DENOCRAPFIC AND ECONOMIC S1ATIETIICS LAST TEN CALEINDARI YEARS Seiurces: Populal ion, personal income and per capita personal income infonmalion provides by Fori land Ellate University, Fopulalion Reseanah Center anc IhEi Bureau of Economic Analysis. Nedian age based on da la obte ined frorr Port le nc Stale L niversity. School enrollment provided by the Oregon Department of Education. Lnerriployment provides by Oiiegori Employment Department, Oregon Labor NanHet Infonrriation Syslem. Neite: FopLlation information are Census Eluneal. midyear population estimates. Estimates for 2010 reflect aoLnty population estimates available as of Nanch 2011. Median agE figures for2CO2-2010 bases cin rridyEar data tablEs. School enrollrreril is based on ll'e aerisus at the stars of the 20'10-1'1 school yEan. Lnerriploymerit rate irfonmalion, rEportec as an anneal average, is riot seasonally acjLsted. L nemploymeril rate for 2011 is an average of anLany tl• rough June 2011. n/a - Not available. -294- Personal Per Income Cap ita (tticusarias Perscral Mediain Schcicil Uremploy,ment Ye air Popula, icer ct dot ars Irceirr a Age Enreillmert Rate 2002 126,500 3,540,(43 28,193 38.09 20,508 7.8% 2003 130,50C 3,611,578 27,880 38.0 20,914 7.8% 2004 135,45C 4,0'18,77C 29,853 38.08 21,342 6.8% 2005 143,49C 4,534,433 32,094 3.45 22,044 5.8% 2006 152,61; 4,996,527 33,522 3�.7� 22,668 4.6% 2007 160,81C 5,391,673 35,057 4C.15 2;1,652 4.9% 2008 167,01: 5,635,347 35,728 3.95 24,42'1 7.1% 2009 170,70E 5,705,29C 35,966 4C.21 24,578 '15.3% 2010 172,05C n,la n/a 4C.46 24,106 '14.8% 20'1 '1 n/a nda n/a nda 24,437 '13.5% Seiurces: Populal ion, personal income and per capita personal income infonmalion provides by Fori land Ellate University, Fopulalion Reseanah Center anc IhEi Bureau of Economic Analysis. Nedian age based on da la obte ined frorr Port le nc Stale L niversity. School enrollment provided by the Oregon Department of Education. Lnerriployment provides by Oiiegori Employment Department, Oregon Labor NanHet Infonrriation Syslem. Neite: FopLlation information are Census Eluneal. midyear population estimates. Estimates for 2010 reflect aoLnty population estimates available as of Nanch 2011. Median agE figures for2CO2-2010 bases cin rridyEar data tablEs. School enrollrreril is based on ll'e aerisus at the stars of the 20'10-1'1 school yEan. Lnerriploymerit rate irfonmalion, rEportec as an anneal average, is riot seasonally acjLsted. L nemploymeril rate for 2011 is an average of anLany tl• rough June 2011. n/a - Not available. -294- Err player St. C H aides Medical Canter Bend/La Pine Sctaal Cisiriat Ceschules Canty Sunriver Re: art N i. BacH elor Redmond ScIlaal Cisidal T- N obile Wal-Mart Bend N emarial Clinic Hired Meyer Taial Employees of Principal Emnlayers DESCHI.TES COUNTY,, OREGON PRINCIPAL EMPLCYERS CURRENT YEAR AND NINE YEARS ACO TatalCaLrdyl`Warm Emrllaymenrl 6'1,310 1aC.(0% .lounges: Benc-La Pine Sctual Cistriat, Ceschuies CaLrdy Hinance Cepartment, Haanamic Cevelonmeni far Cerdral Clragan, arc the Oregon Employment Cenarment Na Noi available. —2195— 2(11 2CC2 Percentage Percentage ai Total Courly ci Total C oLrty Employees Rark Employmarl Em ployeas Plank EmploymEir9 3,592 .I 2.23`/6 nda Na ri,la 1,745 3 3.85`/6 rola nda r da 1,016 3 1.66`/6 nila We rda 875 4 -1.43% rola Na rola 760 E 1.24% nda nda nda 737 E 1.20% rola Na rola 640 3 1.04% nda nda rola 9E 1 E C.96% nda n,la rola 99E 9 C.91% n/a nda rola leU 10 C.77% n/a rlda nda 9,9EEI E.29% - TatalCaLrdyl`Warm Emrllaymenrl 6'1,310 1aC.(0% .lounges: Benc-La Pine Sctual Cistriat, Ceschuies CaLrdy Hinance Cepartment, Haanamic Cevelonmeni far Cerdral Clragan, arc the Oregon Employment Cenarment Na Noi available. —2195— This page intlenticnally left blank. DESCHUTES COLNTY, OREGON FLLL-TIME EQUIVALENT COUNTY GCVERNMENT EMPLOYEES BY FUNCTIONJPROGRAN LAST TEN RISCAL YEARS Sc u nae: De sc WE s County F inanc e E e p E r ment Na Nol available -2 � 71- 2CO2 2021 2(04 2(0( 2(10(1 2C 01 2(08 2(C9 2(10 201' Fur otionScomam GElneral goy ernmanl 8)(ercutivel Me 8.19 8.'19 8.0( 9.9( 8.83 9.65 9.65 £1.651 ;1.69 Generllal saiiviceis Jucicial Ma 42.10 3.'I( 47.0( d6.2E1 48.78 19.75 51.00 ELEa 46.49 Financial nda 36.18 37.78 39.18 'C.73 39.18 39.98 38.98 3£.98 38.43 As sessment nla 29.19 30.; 51 33..19 32.79 33.19 F 3.21 28.'1,1I 219.90 3C.00 ❑ammuniiyde\elapmErnl n/a 311.119 89.19 219.19 31.68 93.210 0.9(1 214.9(1 211.0111 17.90 E uilc ing senvicE a n1a 2(1.219 20.219 210.90 212.5(1 22.69 212.8,11 21.89 2121.9111 211.99 InformaiioniEchnclagy n/a '16.el '151'1 1i.E4 151.68 15.:10 19.44 18.8E 10.9(1 14.9(1 Olt er n/a 'I (I. E16 10.1111 '12.F 2 6.29 7 8.2: 6.8' 8.421 6.421 Put lie Fratectian LEwemfaiicernenl n.la 98..9 10'1.6E 101.68 100.19 10'.751 112.79 '114.8( '119.8(1 111.79 Caniec lion: n.la 149.99 14',.z 9 19; .2 0 1911.80 198.09 192 .� 9 190.'1 a '184.3(1 'I 821.6E ProtectiveinsFeclian n.1a 217.10 211."8 219.39 21.321 39.Ea c0.1a 213.6(1 19.8111 1'1.0(1 Putlic wank: SIrE E Is & highways n.la 57.00 91.(10 97.(10 06.1110 02.510 011.50 99.5(1 9(.51(1 97.8(1 Senilaiion Na 21.00 23.(10 22.(0 21.(10 21.00 216.(10 213.(ICI 212.0(1 21'1.79 He alih A wedfa re Hee0 nda 91.73 8(1.99 4f1.48 49.a0 5(1.28 94.89 93.19 95.0(1 70.'1(1 V1 E Mare Na 911.99 89.49 89.E 8 89.510 9 .03 102.7 0 10'1.1 9 104.89 '118.8CI Rect aeric n & culture Fair &a>pc canim nda 14.00 ii.C10 1:.00 '1�.CIC i:.00 '13.(10 18.(IC 12.0(1 1'1.011 ME r EcanamiccevelcpmEnl Na C1.El5 CI.E15 0.518 1.18 1.CI8 1.10 1.10 1.10 '1.1 CI 1101al 7(11.21:1 708.217 721112 7:7.3(1 7521.C19 801.10 180.(51 107.80 770.9E Sc u nae: De sc WE s County F inanc e E e p E r ment Na Nol available -2 � 71- DESCI-UTES COUNTY, OREGON CPERATING IN DIC Al ORS BY FUNCTION/PRC GRAN LAST TE N RISCAL Y EARS Flu nction/Pnograrr Police Physical arrE 813 Traffic Viola liars Clilalions 1WIL E W annings Calls fan senvicE Traffic ;lops Salld NflstE Solic waste aollEa E c (tans: AveragE annual Klan capita w rite gerenation gKlar riC s) Rec�alatlesaollaatec (ans) F oac S1neel nmrfaairig (milas) 911 amergenayserulass E mengenc� calls Rolice affioer iniliatec aalls Rine departmard initialed Galls Riscal Near dl( Cil 2CC3 2((41 2CEl 1,873 'I,EI33 1,454 1,714 1,715 3,651 5,391 6,603 7,122 5,936 3,252 3,917 4,665 6,311 6,215 rua 35,723 36,E 1 i 37,17 (1 37,(11 i r)a 9,939 3,3E1CI 12.4 Eli 139,000 176,8E9 202,(140 207,229 243,98EI 1,950 2,793 2,`19(1 2,9(14 3,a9E1 51,300 46,8E7 46,891 54,229 55,14aCl n/a 1(1.110 26.89 22.41 14.aa 61,aaa Els,000 63,9aa 63,994 68,4x3 '198,653 2(19,737 226,4 i 1 232,7(1a 235,929 13,89a 1,4,253 15,324 16,8(13 18,478 Sat rce: ❑esahules Cl CIL niy St enifils ONae, ❑esaYLIes (]oLnty Salic W asia ❑epartmer 1, ❑esahules CCIL nly Road ❑arlartment, and 911 CoL.rty Senvice ❑islnicl rula -• Nal a%ailat le Conti nuEIC -298- DESCHUTES COUNTY, CREGON OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS X1(12 11(108 Hu nction/Pnocram Police Ptysiaad arrests 1,586 1,908 Tlraflic violations C nations issL EIC 9,,e EIEI 6,1 Ell "arnings 9,EW 71,1e Ell Calls fal SEIIACEl 371,E113 36,x:1 Traffic slaps 1'1,02; Ia,EICIEI Salld wasta Solid wasle aollealac (tares) 247,EI92 257,8£12 AveracEl annual rEraerita waste cenElation 4paLrlc9) 3,1.11 3,319 RecyalatlE3 clallecrtec Q1ans) 62,923 69,111 Raac Street re EllriaciirlC (miles) 10.12 10.62 911 emerc encry sen iaE s Emergency calls 70,104 66,004 Police affiaer initiatec calls 244,633 261,420 File departrrErii iriiiiaied calls 19,461 19,828 8OCrce: DesahuiasCaLnty SI"Eriffls Oflfae, DeSol" LtesCouniy Sol ic "as'lEl DepartmeN, DesaYt.tes COL nly Raac Departmerl, arc 911 Carib SEi\1iae Distiiat rhi - Nal m ailat le -2S9- 9iscal Year Em 1,542 4,811 6,EIz 2 35,22 3 •14,7,e < 253,,4 1 EI 3,193 75,8,219 23.93 59,353 291,919 20,82a ;1010 1,592 ,566 9,091 '12,856 207,919 2,,e 89 69,116 29.11 57,E -AEI 242,891 19,E Ela 2011 1,375 2,504 4,727 2,661 a,202 '192,657 2,257 39,365 6.218 CESCHLTES COUNTY, OREGON CARIIAL ASSET STATISIICS BY FUNCTION/RROGRAM LAST IEN FISCAL HEARS Fiscal Yew 2002 2003 2004 2005 2006 Funclicn/Rrogiam Police E tations 4 4 4 4 4 Ads It correc-lional facilities 2 1 1 Special senvices complex 1 '1 '1 1 Roac Elreets (miles) 892 892 898 904 904 Streellighis 4 4 4 4 4 Bashing lights 6 6 6 6 6 E ignals '1 2 2 2 Seurces: Deschutes County Road Departmeri and the Deschutes Couri44.y Sheriff's Office Continue c -300- CESCHUTES COUNTY, OREGON CAPIIAL ASSET STATISTICS BY FL NCTION/FROGRIAN LAST TE14 FISCAL YEARS Fiscal )tear 20071 2008 2009 2010 201' Flun cticin/Proaiam Police Stations 4 4 4 4 4 Ads It correctional facilities 2 2 2 2 Special services complex I I 1 1 1 Roac 319reets (miles) 9111 927 927 927 927 Sireetlighis 4 4 4 4 4 Plashing lights 6 6 5 5 5 Signals 2 2 3 3 3 Sources: Deschutes County Road Departmeril and the ❑eschLtes County Sreuiff's Office -2c1 Thisi paige interiliarally left blank. AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE RECULJATICNS This page intentionally lefil blank. AU DIT CON IVENTS AND DISCLC SURES REQUIRED BY STATE REGULATIONS Internal Control We have audited the fir anciEI statements of Desch utesi Courty, Cregcin, asi cif and for the year erced Jure K, 2011, and have issued Cir repcirtthereon daiec NciNiember 219, 2CI11. We ccircucted cur aucii in EccordEncewith aucillirc starcarescererallyl Ecceptec it the Urised Staiies oilAmenica. In plEnnirg arc performirc our audit, we corsidered the Courtyl's iriennaI ccntrcil cijerfine nciail reporting (internal ccirtrcl) Es ai basis for designing our Euc itinc proceduresi fCin thei purpose cif expressirc opinionsi cin the fir ancial sitatements, but rctior the purpose cif expressing En opinior on the efflectiveiness cii''the County's irtern al cortlrcl. Nanagemeri is responsible for establishing and maintain ing effective internal corirols, incluc ing rrcinitorirc orgoirc aciliviiiesi. Accordingly, we co not express air opinion cin the eifectiveress ofl the Courty's intenrEl control. Our consideration ofl irternal control was fon the limited purpose cescnibed it the firsit paragraph and was not desiclned 110 identifly all deticienaies in internal corirol that uric ht be sic rnifGceint deficiencies or material weakneissies arc therefore, there can be no assunairce that all deficiencies, significant ceiliciercies or material weak nessesi have beien identified. A deficiency in internal corirol exists when the cesigr on ciperatior oil a ciortncl does not allciw management or errplciyees, it the norrral course of perfcnrring theirassignec furctiors, to prevent, or cetectand correct misstaterrents or a timely basis. A material weakness is e deficiency, or a combination ofl ceflicie.ncies, in internal control, such that theme isi a reeisorable posisiibility that a material misstatement cif Iihe entity's fire ncial statemenis will notl be prevented, or detected arc corrected cin a tirrely ItEsisi. We noted no waiters involving internal control over flinancial reportirc ilhat we corsider to be material weakneissiesi. Wei noiec matteis which were carrnmuniciaiec in a letter to marecemenil darted November 29, 2C11. Accounting Records We ilou n d the condition ofl the accciu nting records adequ atei flor audit p urp cisies Col/ate rs ) All cash on depositwith banks w&si it flirancial institutionsi einnollec it the Oregon State Treasurer's Public Treasureir's Public Funcsi Collateralization Prcicneim, and therefore, n -et the statutory requirement for ac ec ueiie collateralisation. Indebtedness -rhe Couriy's short-term and lord -tern cebilwas found to be within legal limitations or the amount cif debtl which rray be incurred, liquidation crfl debis were within the prescribed period oil time and ircebilec ness wase in compliance wish prci\jisions oft bcinc indertures Enc other agreen-enilsi, incluc incl restlnictionsi or the use ofl rr or ies avE ilable tci refire indebted ness. Budgeting We reviewed the Courty's procedures for prepare tic r, adciption and execution oil its bucgei fkin the year ended , u r e 30, 21011, and the pnocecures for prep eratior and adciptlion of thein bucc et for the year beginning) July 1, 2011. All procedures were fdiund 11o be in compliar ce with statutory requiremer is, with the following exceptions. -3125- AUDIT COMNENTS AND DISCLOSURES REQUIRED BY STATE REGULIATIONE For the year ei Ji 30, 2011, expencituresi exceed appropriations by category) esi foIlcwsi: M ateir ials arc S eiry icieis Special Trarsplortation Furd Public Health Fund IT -nese rvE Fair & Expc Center Furc Tctal Materials anc Services Capital Outlay Pro 'jEd CEvelciprrent (sub-func cf General Fund) Landfill Clcsune Flurc (sub-func cf Solid Wasii Trani Out, PERS Hesei M,surance Coverage and Fidelity Bonds Oricinal Final Eudcei Bud geit [1214,[100 $ 624,90 2 ,C'2121,4 96 2,037,3617 74,000 74,CICIO, 4761,E'85 576,61615 21,CICICI,081 $ 3,312,972 Over - Actual expenditure 632,274 $ (7,2174; 2,129,189 (911,61021; 131,467 (57,4617; 580,G52 (4,2617) 3,473,FI82 $ (160,91C' $ 1,0CIC1,000 $ 1,000,01010 $ ' ,4021,013 $ (402,0113; 75[1,[100 700,01010 721EI,C14CI (25,0143) $ 1,751 1 1,701 $ 2,1217,C56 1 (427,056; 1CIO 100 611CI,CCICI (6109,900) $ 4,659,181 1 5,013,0721 $ 61,211C1,93E1 111,197,866) Insiurance coverage and fidelity bands wem reviewed arc four c to be in ccrrpliance with sitatutcry rec u irerrents. Programs Funided From Outside Sources. All material programs fi, i from outsice sources were revieMic arc found to be in substantial comp liarce with apprapniatEi lawsi, nulEisi and regulations gcvErninq those prograrrsi. REiports Nei with grartor agerciieisi were aclreEic to the Caunty'si reccrds, and we bunt ire Ccunty to be it subsiiantial compliance with program requ irerrents. See the SircllE Aucit Corriplierce section of this repori. Public Contracts avid Purchaisirig We reviewec the Courty's procedures for awarding public ccirtractsi and ccirstructiar 01 public impircverrentsi and found trerr to be in ccrrpliancewith statutory requirerrentsi. tni vies imi Erni is Irvestirre i were reviewed and fourc to LEI it compliance with statutory rec uiremertsi. M AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Highway Furids Taxes cr fuel ane motcr vehicles use were reviewed arc icunc tc be usiec it compliance with ccirstitLtional arc statutory rec uiren-ents. THis reiporl is interced sclelyfor the infcirmation arc use cf mar acement, the beard ci commissioners and the OrEcor Secretary cif State and is nct irterced to be circ sHould not be used Iry anycirie ocher chain these specified pariiesi. HARRIGAN PRICE FRC INK & CC. LLP Certified Fublic Accourtants & Consultarllsi By: �G Carcace S. FrcnW - ai p rtner Ncivembeir 2�, 2C11 -21C71- This pages intentliona l ly lent bla nk. SINGLE AUDIT COMPLIIANCE This page irientior ally left blar k. IoIill P+arrigan,GPA IN❑EIPEN❑ENII AU❑ITCIRS' REPORT ON INTERNAL CICINIIROL OVER FINANCIAL 11;a I,evlkPrx;�I11,C'rA HE PORTING AIN C ON C ON PLIAIN C E AN ❑ OTHER MAIIT13RS BASED ON ANA LU IT OF FIN ANCIAIL STA11E MENTIS PER FIORME ❑ IN ACCIOR❑AINCIE: WITH cal id'ires.ill onk:.Ci'A GOVERNMEN71 A UDI7INIG S RANDAAD51 Bcmiic oil C ommissionelis ❑escil OEM Cot. rity, Oue:clon We have audited tl• a firiancial slalerrents of R a go\ Eiiirimerillal aativiiiEis, 11 -EI t L siness- type aciiviliEisi, Eiaeh major fund anc th a aggnegale remaining furc irifc rmalicin all ❑esicil' U'IE19 Coy r ty, Oiiec on, as of aric for IhE year erided , une 30, 30'11, wl• ich aolleclively ciomprisie CleschL les County, Onegori's Qthe County', t asici finariaial 9UR 200 staterr enls and have issued oun report 1:11 eneori dated Novembeu 29, 2011. We H,:nd.OR911701 aoric LIC EIC au ii at. c ii it acicoiidaricie wilh audit ing standanc s geriercilly acciepled in 1hEi 791 L nitEIC Stat Els of Amenicia anc tr a standanc si arlpliciat le to firiancial au dits aonllairied in !"ail5411 �$S i i 2 1 Government Audi& g S 1landardsri, issu ed b� ft a Clomps holler GenEival cif ll• e L nitec States. ;i;vw.l;c i rdc ia.c+.;m ""daft berld` """"' In arnail Control C ver Financial Reporfir g Mar aclemen of the COL ri11y is respor Bible foil establisl• ing and rr aintaining effElcitive inleunal Cian1 nol oven fir ancial nepartiricl. In planning and perform ing oi. n audit , w EI considered 11' EI CoL n' y's internal control over firari(iial repor ing as at asis fon designing oc r aL c ilirig r rcicedunesi far the t:IL rpose cif expnessir g OLII opinions on F e flriancial staiElMEirils, tct no for 11he puriCosie of Ei) flresisiing an cipiniori on the effecllNEiriesis of 111-e CoL rily's internal control over fineiriciial reporting. Acciarc ingly, wEi da not express ari oFlinion on th a efilectiveness cif R e C au nly'si it Ierr al control over financial neFlorting, A deficiencyl iu7 intemal control Ei) isils +n f en It Ei dEIEiign c r 0f16rEilicln o1 a control c oes rio, allow mEiriagemeril or emplci�Eies, in 111' El normal aociise of flerioiiniincl their assigriEIC funcitions, to r re\ er , , or deleat ar c acnineat, misstalements an a imely t alis. A rriEderia,l t4 eakness is a c eflcieriay, on aamt ination of c elliciiencies, in inleunal aan1iial, such Iha11 there is a reasonable passit ility •If al a mals(wl rnissitalemeril of the entity Ei financial sal Elmer Is will not t e p1Ei\ EirillEic , or c elealed anc correctEic on e irr ely t axis. OL r cor sic eralion of irileinal control over liriancial reporting was fc ii the limited purpose desaniL ed in the firsil paragiiapt of llhisi sec ion and was fiat desiidried Iici is entify all defiCkir cies in inlerrial contnal ci�Eii financial iieportirig Ihal miclht be deflaiencies, sigruficern'l defiCIiElr cies or material weaknesses. We c id nol idEinlifyl any c efficiencies in irilerr al aarillrol over financial reporting tH at we considEir to I:e material weiaknesses, as defriec at ove. -31'1- INDEPENDENT A U DITORSI' REPORT ON INTERNAL C ONTF OL OV EFI FIINA NCIIAL RSPOR1ING AN 13 CIN CIOMPLIANCE AIN❑ OTHER MAI THRS EIAISECI ON AN AUDIT OF RINANC IAL STAITEMENTS FIERRORM Ell IN AIC CORCIANCE WITH GCIVERNM9NT AUD17UNG S 7ANDAREIS — CONTIN U ED Corr pliance ano OiIher Ma illleirs A s part cal obtaining reasoriat le assurance abaiil whether IV El CaL nty's ffnariaial slatern ents ane free of material misslalEimerit, we performed 10sts ail itsi aorrpliance with aEirlairi piiavisions of laws, regi,lations, corilracis and grana aigreemerils, raricompliaricie will' WV kill aaL Id have a dinect aric maleniad Eiffecl on Ir e c e'IEi+imir alion of finaricial slaterr ent amCL n1s. f-owever, provic ing an opinion on ciampliaricie will V IF ose provisions was ncil an ob.jacitNe of our ac dit arid, aeaondingly, we do not Ela Klneis<S su& an opiriiori_ The resulls cif oun IEisls c isclosec ria inslanaas of nar compliance cr olhei mallets lheil are iegL ired tc t Ei nerlortEic L ric en GoLerr rrer iI,4a oitiog Silandalcs, W e noted ciertain rr alters Ihat w e sierlortac to mariagement o1 If e County iri a sepal ale letten c aleic November 29, 21CI °I, This repor is inleric ed �iolely fcu the inforrr al ion and L Eie all I h e Elaarc cf Commissionai s, Audil Comn• itteEl, managEirrianl, e91- Eirs withir the C ounty, , ilec eral awai c ing ager cries and Alam-througF enlliliEis aric isi not intendec to t e air d sil- auld nat be c sed by ariyar a atl-ar than I t ese s flecified parties. I-ARRIGAIN PRIC E FRON K 81 CO. L L R Cartified Public ACCOLalarts 8 Corisl-tlanls f r _ BY' Car c ace S . Fro rik - at pirtnen November 29, 21011 -3'12- INDEPENIISNTI AUDITORSI' REPCIRII ON COMPLIAINCE WITH REQUIREMENTS IoYmfl I-hicA34 a11A THAT COU LD h AVE A El IR ECT AN 11 MATER IAL EI FFIECT ON EIP CIH IV AJOR 1) vsley[l,I'm teIII.(INA PROCIRAM AND ON INTERNAL CC NI SOL M EA COMRIJIANCE Cm da( -(,I Ii ow ( >A IN ACCCIRDANCE WITH OMB CIRCIULAR A-133 Baard of C:ommisslor EIrs Deschutes C aunty, Oregon Corr, plliance Vb EI h�i� a au c itec ❑eslaf ute<i Cot rlty, Oilelclon's compliance MIT the types of compliance requinemanis c escribec it the OMEI Circ e lar A-133 C cirri dancia SupTlerr elnt IF ai coulc 97iV'UVlarado have a c irecl and maierial of leci an each ail Deschutes C ourlty, Onegarl's illhe County; � piid.OR971I major Ilec erall programs for IV year endec Jur e M, 20'I 1. The Count's ma.jar federal TO 641138 ; -4'91 programs are is entified in Ir ei summary of & ditors' I eSU Its) section of the acaarr Flalnying v,154s; ass I I,., sCl- Eidule of firlc ingu and qcE siliar ed arils. Compliance Witt• the requiremerlls of lawsi, „• , I:�. I;;, ,f, regulations, aonluaclls and grants apirIlicatle to each of ils rrEjor fedenall Rrragrams is the ,CI[4111CIIJk pa.can reslflonsit ilit} of the COL rrty's management. OIL i responsiit ility is to ar Flnessl an opinion on the COL r ty's aorrif lianae t asElc art ac r ac c it. We condi criec OIL 11 aLdil of Compliance in accordarCe with auditirtcl Sitandendsl genEWIlly aICOEipied in the United Slates of America; the slant ards applicable la finariaial audits ciantarined in Government Aud ilibg Standards, issu ed t y tt e C omptioller Genet al C1 if e United -Nates; and OMB Circular) A-133, Audilla of Sltaulea, Llocal Gotiemrrenls nine [Von - Profit Olganizallbr,I.-Rcisel slandards and OMB C irculatl A-133 require It at we play aric perform Re aL dit to obtain reasonat le WAS rance aboL I whether noncompliance wilt the types of compliance reiquiremenis Ielenred io above I'hal could have a c irec'I anc material effect or aI majon lac eral program MIL n ac. P n au c it includes examining, on a lest t asis, ev is ence albot, I the Cot, rlly's aCmKllianaEl wish IF asre I equirementsl aric FlEirlorming siu cr athei procedL IIEis as we ciansiideied nec Eislsaryin Ill- E ail aumislartces. WE believe Ihal our a udit clrci% ides a aeastanablEl basis for ac r ar inion. Our audit does real provide a legal deieemlraiiar ar the Courty's aorripllianclEl with IVcise neqL iremerrls. In our opinion, CesatLlleS County, compliElc , it all material respecils, with the compliance nec uhemerlls rellenlec la above Thal oat, Id N ave a c irecl aric material efileal on eaat all its major fedeiiail I rc gramc for the Near aric ed . une 30, J01'L Ilntennall Connof Over Corrin incei Management ail Il- a Clau my is I esf crnsiblEl for esiat lishing and mainlaiinir g effeclNe iril eirlal conli a] ch er compliance MV tN a requil EIMElrlls of laws, Iiegulatior s, craniracis ar d gianris apFIlicablEl to lecera] programer. In plarining arc pEirloiimirg our audit, we aor siderec tr e Clourlty'sr irlleunal carrirol oven corn pliar ce will ll• a IEIqu irements thal -313- IN❑EPENDENT AL C ITORIS' REPORT ON COMPLIANCE W ITIH REQUIREMENTS T HAT C OU LID F AN E A C IRECT AN MAT ERIAIL EFFECT ON 9AI0H MAJOR PROGFAIM AND ON INTEF ll� AL CONTROL OVER C OMPLIANCE IN AIC CIOR DANCE WiT H CIMEI CIRCULAR AI -11.13 — (IONTINU80 coulc t a% e a direct enc material efllEict cin a maIcir fedEinal Fliioc rarr in aiic er to c eiemrriir e OL ii audilirig procedL 1109 for the punpcisei of expre<ising ouii opinion on compliance eiric to tesill and reflart on internal control over aompliarce in accoideirice will- OMB C ircu lar A- '133, but riol for the punPlosEl of e> pressing an opinion on ,T e afllecli%eness of irilernal corilrol oven carr clliariae. Alacoidiricliy, we do not e> T1110s3 an opinion on tF a efiecd1\ eness of the COL rity's internal aanlrol over ciamf liariaei. A ciefiiciiencyl in internal corilro) ovenciomcl�ianae existsi uvil en the desiic n ar orler�ilior cif a control over cicirripliaricie c ciesi rico al.law manaclement an employees, in Ire normal cot Ise of flenairrir cl their assigned fc nclicins, la prie%eril or c elect and correct noricicimclliancEa with a INpe of compliancie requirEIMElril of a federal flliagram on a IimEiIN Lasiis. A maaeriail weakr eiss in lr ilerr ail contrz 1 aver comp,k nce is a deflaienc� , ar combirialion of defiaieiriciies, iri inllei ria) conical cI'% Eili compliance, suet- it al It ere is a reasoriab)Ei possit ility tha l material rioncompli�iriae will a type of c cirriflliar (IEI reqs irement o1 a fElc eras piograrri will riot LEI pne\�ented, cir delected and correCIElc , on a limel) basis. Oi.n con sic erasion of ir0Ellin aI ciorilnol oven torr pliarice was for IhEi Iimilec pUirlose describec it the first panagnarlh all it is secition aric was not c esigrEic to iderilhy al deficier cies in internal control IIr at might L E1. daliciiencies, sic niificant c efIcienciiesi oil malaiii�iI weak nesisas. We c id notice ntify any c eficieric ies In irilei nal aani nol a�en compliarice That we oansideii la LEI malcrial weakriessEis, as dEifir ed above. Tl -is neflari is in]endec solely for the infoimal ion anc use of the Board of Commissioners, Ac dit C cimmiltee, mar agement, o' F ers wilhir the COL rityl, fedeilal awarc ing agariciies arrd pass -1r iiaugh entities and is riol interic ec .to be and shoe. Id riol be used by anyone Cil I• Eir Ii an lhesE1 spec illiec parties. F ARRIC AN FaF ICE FRONK & CO. L LP Clertilliec Pl. blia Awicluntantsi & Clansultants By: �£ Clandace S. Fronk-' a partner h ovember ',19, 2CI11 ,I14- DESCHUTES COUNTY„ OREGON SCHEDLLE CF FINCINGSANE QUESTICNEDCCSTS FCR TF E YEAR ENDED, UNE CO, 21011 Section I—Summary, oilAuditor'si ReisuIfsi FinE nciE il5 tE tements TypEi o1 aiucitorsi' replcirt issuec: Urqualified IntElnrall Cortrol over finarcial replortirg: • Material weakneisis(es) icentiliec? yes i X ro • Sigrificart CEificiercy(iE15) icentiliec that eirei rot carsideired to I✓EI maiteiniail wealkresis(e1s;? yes X rorei rElportec Norcampliarce material to firairciail statements rcted%1 yes X ro Fleders,l Avvaro s Irterral control over major plrograirrsi: • Material weeikressi(Eis) ideirtified%i yes! X ro • Sigr ificart del iciency(ies; idertified than are rot consicerEic to be rraterial weiakneissl',esi)%i yes X rone reported Type of aiuditors' repaid issiuelc or compliarcei for maijar pragrarrs: Urclualifieid Any aucil fir cirgs disclosed Ihat anE1 nEICIUkEic to a neiported in aiccardairce with Sectior 51CI(a; of Circular A -133i1 yeas X no Icentificalior cif major programs: CFDA NumbEr(s) NVame ct'FIsdere/ Proarem cr Cluster 10.665 Schoolsi einc Roaics: Creirts to Staters 10.668 -ARRA Wildlarc Fire MalragElmelrt— Eeschulles County f-azarcous Fuellsi REIc u chicr for ErergPncgnalm 16.7:.8 Ecvuarc Byrre Nemcrial Jusiticei Assisilleince Grant 81.1218 -ARRA Erencly Efficiercy & Corsewaticir Block Grants `r17.07C1 State Homelalrc Security, Program Dollar threshold usE1c to c istir gu islh betweer type A and hyper B progralrrsi: AuditEIEI qualified a1s law -risk aucitee%1 -31 El- $ 324,006 X yes i r a DIESCHUTES COUNTY., CREGCN SCHEDULE OFFINCINGE AND QUESTICNED COSTS FCR THE YEAR ENDEC JL NE 30, 2011 Seciilior II — Fi nainc I al Statement Fir dings No maitllers were repartec S ect', on IIII—Federaill Award Fi nc ings aind Qu esitlior ed Costs No maitllers were repartec. -316- CESCHUTES COUNTY, OREGON STATUS OF PRIOR YEAR (2010) F'INDIAGS FOR THE YEAR ENDECI .,UNE 30, 21011 There were no fir c irgs or clueEll icir ec costsi for the fiscal year ended, ure 3CI, 2010. CESCHUTES COUNTY, OREGON SCHEDUUE OF EXFENCHUIRES OF FEDERAL AWARDS YEAR E NDED , UNE 30, SIC 11 Awarc or Acenuec or Acauued an Fedenal Pass- FhKrgnamor (Defenned) (Deferrec) CFDA Ttnaugh Am and Revenues Revenues Feceual GoantctuA F ase 1hraugh Granlan/ Ruogram Title Number t UMEer Flrriounn July 1, 2010 Receipts Expenditures July 1, 20.11 U.S. Department affigricullure C inect Rncgiarw Rcresl Servicer Clccperativer Fonestry Assislance-Deischutes Caurtyl Noxious Weec Cast Share Progran.l OE-DG. 'ICI.6E, 1'I OEa'1210-030 12'I,aE9 38,(183 38,083 Cloaperative F onesiry Assistance-Sot river Ladcer Fue Reduciliar Arnc ran VEasJ Clour ty Coma urilies aatl�u sibla 2009. [IG- Space 0.6E1 1'106275202'1 2100,000 1'1,948 EF,z98 116,792 85,2e2 Rae: Through Rnooname tate Deoar ment c Bducaticn EahoolSneakiest Rrcgnam 0553 09a4C10'1 '10,'168 1,045 10,e53 10,'16B 764 P alit nal Lunch E chool Ric gnam 'I x.555 ARRA (19014(10'1 19,719 2,002 210,182 V,719 1,539 E tate Boand of Hiahei Bducation on behalll of Oregon 11tate Univensit� Slate Administnative Malching Gnanls fon the SupplemenlalhctniticnAssistance Rgm 10.561 ARRA K9E'14G-A 72,000 - 5,338 5,336 - Stater Administrative Matching (Inar is fon the Supplemenlal P ulnitic n Assistance Rgm 10.56'1 ARRA K967E H-A 23,268 10'8-13 16,337 5,664 tale Deoar menl c1F un an Services Special Supplemental P ulnition Rrogram ton Women, Infants anc Clhilc nen '10,557 2150559, 26(1664 68E,140 57,8'Ia 68,,857 E86,'1,0 59,093 WIC Gnanh tc States 0.578 2E10650 1,,42 1,442 1,4 2 - Stale Deoar mewl of Ac rrinislnalive SermiCe19 9ahools and Roads: Gnarls to : tales Title I ia.ElEI5 P one 2,982,388 2,982,71518 21,982,789 Title III '10.5185 Pone X27,5'19 (537,578) 245,EI, 2 427,51' (895,699) Stale Deoar mant of Rom St '100-i -DG- CoopenativE Horeslry Assisi ance-9ardHazarcousFues 11082752- 101 Racuctior ProocI 10.EIBz 449960-10 192,354 16,904 16,5(14 - 'I a-111G., Re ccveryt Act of 2009: Wilc land F ire MEnagemen1- 1'10602 E 9- DeschulasClaurtyHazancousFueJsRaducliar ibr 053/4E1501'I- Erevgy Prcrduclion 10.E 88 ARRA 01 678,5100 56,883 506,2:8 563,51, 114,141 total Department cfFlgniculkre 4,567,838 L.S. C epartmienl of the Interian Direct Rroorams Euivau oil Lanc Management Paymenls in Lieu oilTaxen 15.2251 one 471,913 X711,913 7'I,913 National F ine Rlan-Wildland Lrban Inlerface Community Fine Assli tanae 15.228 hAA081'104 200,C100 4E1,2C15 48,2c15 - - N ational F iner Ran aeschuIes aounty's Wilcland-Urban interlace Community AssistanceRiojecl 15.2128 LaBAC132,3 19'.,325 782 75,9219 150,563 i5,4'IEl Rass 1 hnough Rrcgrams E late [Japan MEN e11 Administnaiive E entices Non Sale Disposals of Mineral Malenial 15.214 P onEi 1 0,057 Vla,OE7 110,057 - Dislnibution cd Feiceipls to Stale anc Local Govennmenls 15.227 P one 3,355 (8,915) 3,355 - (12,270) 91a1e F istoric Rieseruaticn Offiae Historic Rreserualion Fund Gnanls 15.904 CIFI-09-09 5,000 - '15,000 15,000 - lotal Department c f the Inleiion 747,E 33 L.S. C apartment of Justice Diiect Rroenams Vic lance AaE inst V� c men Office Supeniised Visitation: 5 WE F aveins fon Chilcnen 16.5217 2005cw-Am036 77V.a80 23,4'17 66,7'1(1 39,293 Supeniieec Visiiallon: SaIIE Havens fon Chilcren 16.527 20'10-CVl -AX -1402(1 349,891 - 55, 48 80,145 214,E197 Tctal federal program 119,'38 Gnanls to BnccunEge Airesl Rolicies anc Fink ncemani olProtedion (Indeis Rrognam 16.E 90 2CHGWB-AX-0038 30CI,a98 80301(1 108,EI'19 27,919 -31 EI- DESCHUTES COUNTY, CREGON ECF-E000E OF EXFENCITUREE OF FEDERALAWARCE YEAR ENDEC UNE 30, 2011 -.3 1 SI- Awarc or Accrued cul Accrued on F ec eral Pass. F roc nam as (Defenie c ) (Deferrec ) CIF CA Though Awaud Revenues Revenues Fec eral Granlan,I Fass Through Gnartc n. F nagram Til le t, umb( it Number Plmaunl July 1, 2090 Receipts Experidilures July 1, 2011 U.S. Department o1 Justice (conrIfnuec ) BLreau olJusticE Assistance E dwasd Byrne Memorial Justice Ass is tE na e Grant Prograrr 16.138 210'10 -DJ -6X•0(118 4EI,4'15 4Q,'19 Q415 Clniminal end Juvenile Justice end MenteI Hee lthCollabonetion Pnogram 16.1,9 .10[18-MO••SX-C 021 199,638 2CI,aEIO 34,896 14,8:16 Pass 1 hnouah Rroara ms Oregon Commission on (lhilcon and Families Juvenile Accou ntE bility Block Giant 16.9'13 3009-6349 19,987 '13,135 15,9' 17 3,392 Stele Nos rment O'IJr slice Chime b ictim Assistance 16.975 09ACICIPI-3399 43,829 '10,993 .1'1,9'14 '10,997 - Chime �ictimAssislance 16.975 VOCA-10-ND-al)O 3 87,EI98 :1'1,9'1(1 3' 1,814 '10,9.118 WE to Depa n ment of F c me n Sen ices Enflowing UnderEga Oriniing Laws Prognam IE1.1,17 24'1301 6,600 - Q600 6,EICIO State Clniminel Justice Qammission Edwanc Bynne Memorial Justice Assistance 7CIOD1-a9JACM Grant Pnagram 1.11.13E TC00'1•'IOJAG 104,158 X 88 1114,166 73,896 19,6'18 Ek we nd Syme Mars o0al Justice Assistance GrantPnagram 1(1.731 DC(109-1'IJAG 2153,349 - 96,3.18 235,390 139,-1X1 Total ledesal pragnam 3019.3� 6 lcdal Depar ment of ,lustice 664,9'1'1 L.S. Deoartrr er It of Transportalic n Sass Through Pncrarams Slate Department of Tnansporte lion Figl way PIE nning and Construction 80.305 ARRA TGM A K8C7 70,000 87,991' 95,(199 34,790 7,688 CapitEI Assistance Rnognam Ror Elderly Rensons and Persons with Disabilities 30.913 2EIE104 46,118 43,073 3,073 Capital Assistance Pnognam Ron Sldeily Pensons and Pensions mith Disabilities 20.913 26505 46,119 46,119 6,1'19 Total fedenal pnogram 88,19111 Total Depa r ment of Tuanspor atian 123,'.182 L.S. General Services Adminisiratian Hass Thoouah Roianams State Department of Administne five Services Disposal cd RadanEI Sunplus Reel Rnagerty 39.003 None 338 338 338 Tal al General Sen is es Adminislnati in 338 U.S. E nviran rnertal Protection Aaencv Ross Through Rotanams Slate Depar Ment of F uman Service :hale Public W atem System 9upen 'sign69., 33 5183957 79,090 - 31,54e 37,`.144 - Capitalization Clnants flop Drinking "star State REW&ving Fund E16.1 EIS ARRPI 5180655 '113,635 8,4 [ICI 8,400 Total Envinonmemtal RrotectionAgency 4(1,944 U.S. Eapan menl of 8neray C NE c t Praanams Office of E nerav Sffic iencv anc Reneweble WE nm E nenyy BlffidEincy & Cansen ation Block Clnants 81.'1.18 AR RA OR -900003'180 :139,700 309,138 3[5,138 1 otal E apartment of Energy 305,138 U.S. Department of Educallan Pass 1 haouah Rroane ms State Depsrment o human Sen ices Safe and Drug Rree SO owls and Communities State Clnants 84. E 6 2365[11 80,000 7,193 1,792 1 otal E apartment of E & cation 7,792 -.3 1 SI- DESCHL TES COLNTY, OREGON 8CFEDLLE OF EXPENDITURES CF FEDERALAWARDS YEAR EN DEID , UNE 3C, 2C 11 -32C- Awanc an Accrued an Accruac or Feceral Pass- Pragnarr or (Defenied) (0a feared) CFDA Ihuough Award Revenues Revenues FeceilalGoan[ or/Rasa IhraughGnanIan/FnagnamTiile INumben Nurr ben Amaun July 1, 20'10 Receip'a Bxpencilunes July'1,201'1 U.S. C a Partmenof Heall h anc F urnian Se n ices C inec t A noanams Sut stance Abu! a and Mental Fealth Senvices Admini: tnation 5 H7E E rug Free Clommunities Supporl Pnognam 93.27E SPa121C18-(18 'iau,aaci '19,892 5E,537 3E,645 - 5 H79 C rug Free Clommunities Support Pnognam 93.27E 91RO 121C18-1 Cl iact, acia - 48,502 74,497 25,9'.5 l otal federal pnognam 11'1,142 Administratior for Childnen and Families Social Senvices Research and Demon: tnation-Fani/y f acass Neitwork 93.E47 90) R03E2/CI1 2auCKI 47,600 142,8aC1 95,20CI - Centers Ion Medicare and Medicaid Services Baily Retinae Reinsuranae Rnognam 93.546 Pone 93,49E - 93,49E F 3,49E - Rats 1tnough Rnoanama State C epantn ent 01 F c man 11eivices Public Health Emengenall Rneparednei s 93.OEc. 280E 'I 8/28(163E ;32,034 13'1,'163 337,891 232,C134 25,5CI6 EnOnonmenlal Public Health and On eagena)l Response 93.(17(1 280EI73 5,4,1E - 5,41E 5,�'IE Project Chants and acopenative Agreement! for l ubenculosis Cor tnol Roognams 93.11 1 E 28054E 1,998 808 2,EI42 1,998 '164 Projects fon PIs:4 tance in 7nansition fnom F omelessness (BATH) 951.'15(1 2C17OCI1 99,EI27 - 99,EI27 99,EI27 Family FIlanning.9envice; 93.2'17 28055E 100731 9,980 1(15,298 '1 C18,731 11,221 Linking Action: Ion Unmet Needs in Clhildnen': health 911.24:1 1H799MC1593390'1 85a,(Iaa 78,547 058,232 E145,714 6EI,'IC19 Youth Suicide Rileventionllntenvention 9'1.24;1 280582 E, 128 - 0,120 6,126 - Center fon Disease Control and Prevention: Inveatigationsand IechniaalAssistance 93.283 Vaniau.s 59,584 5,424 47,733 59,584 '17,275 ARRA-Immuniaation 93.712 ARRA 280887 15,2x7 3,802 3,802 - HIVCaneFaomulaGranh 93.E'17 28054, 97,7E8 22,399 110,109 97,798 'IC1,08EI HIV Rneclention Activities F ealth Ilepantment Based 93.94C1 28(&E 15,222 2,180 16,139 15,222 1,26'1 Block Gnants'Ion aammunity Mental Fealth Service; 93.958 1'12001 115,zE2 - '115,492 115,492 Block Chants Ion Prevention and l neatmer t of Substance Abut e E 3.959 135001 303,220 303,220 383,220 Rneventalive Fealtl and Health Senvicaa Bloak Giant 93.991 16(15'19 3,7(10 - 3,7CIO 3,700 - M atennal and Child F ealth Senvic es Block Grant to State; 93.994 180511 92,427 1(1,355 92,374 92,427 1O,4a8 State Can mission on Childnen and F amilies Rnamoting Safe and Stable Familial 93.596 193EICIC12292-(IO I E13,750 788 63.46 83,750 1,092 Foster Claim -Title y -E 93.858 AF F A 1930002292-(101 9,32E - 5,758 9,3'<IE 3,588 Social Services Block Gnant 93.067 193E1aC12292-CIO'I 257,982 4CI,2CI3 282,993 257,982 15,192 Medical Assistance Rnagnam 93.778 193EIOCI2292-(IQ'I 57,x34 - 35,980 57,02, 21,048 Total Department of Health and F uman Services 2,533,098 0epartrmenl of F anlelanc Secmlity Pas; l l nouah Rnognam: Oneaon State Manine Board Boating Safet)l Finanaial Assistance 97.C12 None 167,52CI - 49,942 167,52(1 '1 17,878 I e arment o1 State Police Smengency Mar agement Performance Grant 97.C, 2 None 92,692 - 72,973 E2,094 2012'1 Onegor Military 0epantment Pne- CisaaterMitigation-daschutesandCrclokCaunties- 97.047 RCMC-PJ-'ICI- '1,01C,E51 14,931 242,915 227,984 Wildfire Mitigation OR-2C(7-OC4 / E M:I- 20C7-Ra-C005 t1iscal 1'cur &,pin,, inp Fatrorer 8340,749 Fiscal :'err Endinn 13alnnre SI 72,76! Rne-DisastenMitigation-DEuchutasanc Clraok Counties- 97.(47 RDMCI-PJ-1C- E67,874 17,392 144,C 5C 126,068 Wilcfira Mltigalian Conlinualian OR-2C(8-CIC5 ,1 al 2C 09-R a -CC OE Fiscal "err 8 eginniug Nnlnnce S.577,46 fiscal 1.'ear Ending balance S430,8J8 -32C- DESCHUTES COUNTY, CREGCN SCHEDULE CIF EXPENDITURES OFFEDERALAWARDEI YEAR EINDED UNE 310, 2C11 Awarc or Accnuec an Accrued an Fleceral Pass FIIOC"Elm all (Deferred) (Deferrec) CIRDA Thrauch Awanc Revenues Reverwes RecenalGrartar,IF2ssTIM noughCllenlor,IPragrarriIitle INumtell hUmter FlmaLnl July1,201C Recelpis E)percilunes July 1, 20.11 Deoartnieritai Harrielanid Security(Corlimued' 2, a, a88 242,415 Oregon Military Ceoarlment (continued) I Q00CI - 6,14a E mesgency Opemations O(inten Grant F nognam 97.05: CIB•075 aili; ens Oorp; 97.053 C19.1CIEl Stale Fomedand Security Rnogram 97.(173 la 231 Stale Homeland Seculitll Rnognam 97.Cr/3 09221 Slate Homeland Secunit)l Rnognam 97.(173 0&.'18 State Homeland 9ecunity Rrogram 97,CI73 07 .'13 Total ledenal program 379,220 l otal Department of F omedand SeUrily Office of 1, allian ai Crua Cartnol Police Rae s Ihrouah Rioanams 288,237 357,812 State C eoarlment of Justice high Intensity snug Traffic Asea (F IMA) 95.CICI1 1• ones total Office of Nati( nal Cnug Control Folicy $ 9,9EI.,903 i-a,8a0,-im l osal Redew I Assislance ' HIDTP Glant amount inc Jude; Bunds utilized by a fiduciary organization in the amount of $2 2a,885. -321- 899,422 2, a, a88 242,415 2,327 I Q00CI - 6,14a EIJ 0 - 34,957 - 3,957 3,,957 ,i5,Oaa 3,38.1 z,a81 7C[I 3.14,.180 205,193 3Ck,850 39,457 15a,00a 35,532 35,E32 379,220 1.24',811 288,237 357,812 89,575 357,812 $ IC11,EI7'1 $ 9,9EI.,903 i-a,8a0,-im 1 938,950 This paigei intenilionally lefil blank.